The URL can be used to link to this page

Fiscal Year 2008 MONROE COUNTY, FLORIDA SHERIFF Financial Statements For the Year Ended September 30, 2008 MONROE COUNTY, FLORIDA SHERIFF Table of Contents Page Independent Auditors' Deport....-___.. _...... .............. ............. ............. ...... 2 -3 BASIC FINANCIAL STATEMENTS Balance Sheet-Governmental Funds 4 Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds 5 Statement of Fiduciary Assets and Liabilities-Agency Funds..._ 6 Notes to Financial Statements ........................................._----_------ ........ ....... ............. 7 - 13 REQUIRED SUPPLEMENTARY INFORMATION Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual-General Fund .................. ........... ....... 14 Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual— Major Special Revenue Funds.-_............___................. 15- 19 OTHER SUPPLEMENTARY INFORMATION Combining Statement of General Fund by Service Area__...___-._ *---------*----------- 20 Non-Major Special Revenue Funds Description._. .--- ...... ................................ 21 Combining Balance Sheet—Non-Major Governmental Funds- Special Revenue Funds .... ........... ............. -24 Combining Statement of Revenues, Expenditures and Changes in Fund Balances— Non-Major Governmental Funds—Special Revenue Funds_....__ ......... 25-27 Schedule of Revenues, Expenditures and' Changes in Fund Balances-- Budget and Actual— Non-Major Special Revenue Funds........ .........28 -39 Agency Funds Description.. ........ -----------_....................... ......... 40 Combining Statement of Changes in Fiduciary Assets and Liabilities- AllAgency Funds....._. .___............__.... ----------- ............ ...... 41 SUPPLEMENTARY INDEPENDENT AUDITORS' REPORTS Independent Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters, Based on an Audit of Financial Statements Performed in Accordance with GovemmentAuditing Standards ....... ................_......... ...............42 -43, Independent Auditors' Management Letter ...... ................. ..................._--------- ............ 44 -45 09 i W, Mg-ionagNIV41019 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, 2008, which collectively comprise the Sheriff's basic financial statements as fisted 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 Governmental Entity Audits, and are not intended to be a complete presentation of the financial position of Monroe County, Florida, and the results of its operations and the cash flows of its proprietary funds in conformity with accounting principles generally accepted in the United States of America. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of each major fund and the aggregate remaining fund information of the Sheriff as of September 30, 2008, 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 December 19, 2008 on our consideration of the Sheriffs internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit, 2 The budgetary comparison schedules listed in the table of contents are not a required part of the basic financial statements but are supplementary information required by the Governmental Accounting Standards Board, We have applied certain limited procedures, which consisted primarily of inquiries of management regarding the methods of measurement and presentation of the required supplementary information. However, we did not audit the information and we express no opinion on it. Our audit was conducted for the purpose of forming opinions on, the financial statements that collectively comprise the Sheriffs basic financial statements. The other supplementary information listed on the table of contents is presented for purposes of additional analysis and is not a required part of the basic financial statements, The other supplementary information has been subjected to the auditing procedures applied by us in the audit of the basic financial statements and, in our opinion, is fairly stated in all material respects in relation to the basic financial statements taken as a whole. CHERRY, BEKAERT & HOLLAND, L.L.P. Orlando, Florida December 19, 2008 3 BASIC FINA►NCIA;L- STATEMENTS MONROE COUNTY,FLORIDA SHERIFF Balance Sheet-Governmental Funds September 30,2008 Non-Majorfurids Shared Radio HIOTA Asset Other Assets General Trauma Star Communications Grants Grants Forfeiture Governmental Total Cash and cash equivalents, $ 3,007,280 $ 158,889 $ 130,974 $ 128,145 $ 5,014,147 Due from Board Of County Commissioners 21,430 $ 5,427,713 13,567,115130,822 - Due from other funds 952,839 473,649 525,901 Coue from other goyernmental units 30,029 - 668,276 282,366 1,903,481 Due from others _71 348 1,850,853 242N3 18,380 2J42,155 ------------ 46 - _06,�- _1_2347B_ Total assets $ 4,082,926 158,8�9 1 1309 1m,=9=79,047 $ 941,991 5,01A,147 __ = =_ '254'19L I-laWlIVes and Fund Balances Llabliltles: Accounts payable $ 605,157 $ - 1,071,747 $ Accrued wages and benefits payable 1,386,717 $ 109,832 $ 134,636 1,921,372 Due to Board Of County Commissioners 1,082.075 191,044 - - 1,577,761 Due to other governmental units 73,785 13,0,974 11,329 252 38,329 1,421,848 - 637,135 -Due to other funds 935792 ,,007 67,787 718,654 170,,097 1,89184,872891,545 1 895,,545 Due to others 185 Deferred revenue - - 190 65_7 580 Total Ilabllities 4,082,926 158,889130,974 1.979,047 1,376,486 109,832 Fund balances -- (434,495) 4,9g4,315 5,726,258 10,196,078 Total liabilities and fund balances $ 4,082,926 $ 158,889 '$ 130,974 $ 1 979,047 $ 941,991 6254,192 S 18,562,166 The notes to the finanical statements 4 are an integral part of this slatemenL jg, 0 0 ui m "ko m c�a;o ai E to m a'i to E M 0 rq 00 0 m 0 m > C7; 0 ca 0 r r- tn 0 to M ko ul �T LO n cn C) m cc�tD- .(q, 'I ra 0 M� � 0 �? 'r m ui (D r- C� I (Q n rva �V) loll� 1" .0 rIq 0 C14 03 Ln 10 E N �2 E In in n a 17 > c z I cq C) w 0) 7 " C� 0 0 U5 Ili V: 04 0) ua arx 1111)1.0 0 ass SO) In to '0 rq L4 to r :3 ur � tO C5 6 C5 �2 mE E :) u 0 X F L) U) c vj w 0 co m UJ(Di. W m W co z L6 U5 0; 0 m w m E M LO 0 cq U4 w U*) IQ M 19 IQ 0�Iq r-� Ln W C, 0 a; v' rat 0 tta vty 41 IA C) E F E E 0 40 u o w E CD 0 w oo� M 0 Sr- r- t., p c J2 E KD E E ® M m o 0 0 0 v Im e E -0 lb 6, X, cc . , -, 4�� 0 2 o 0 r u >0 0. r AJ m r- T L4 u w , 4) 11 C ID min�O m i5 2 C, m , o r_ 04 , a 0034 Q U :L o Cl 14 J3 41 M m w 'u, 06 LL ix u x x 0 x 9= Q :3 w w w U. LL MOO ROE COUNTY, FLORIDA SHERIFF Statement of Fiduciary Assets and Liabilities Agency Funds September 30, 2008 Civil Total Assets Process Bonds Inmate Agency Cash and cash equivalents $ 11,930 $ 539,408 $ 52,041 $ 603,,379 Due from other funds 18 - 1,281 1,299 Total assets A�11,948 $ 539,408 $ 53,322 $ 604,678 Liabilities Accounts payable $ 429 $ $ 13,813 $ 1'4.242 Due to Board Of County Commissioners 6,555 6,555 Due to other funds - 1,281 11,954 13,235 Due to individuals 4,964 538,127 27,555 570,646 Total liabilities 11,948 $ 539,408 $ 53,322 $ 604,678 The notes to the financiW statements 6 are an integral part of this statement. MONROE COUNTY, FLORIDA SHERIFF Notes to Financial Statements Year Ended September 30, 2008 Note I -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 Sheriffs financial statements do not purport to reflect the financial position or the results of operations of Monroe County, Florida (the "County") taken as a whole, Entity status for financial reporting purposes is governed by Statement No. 14 and 39 of the Governmental Accounting Standards Board (GASB). Although the 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 Sheriff's financial statements are prepared in accordance with Chapter 10.550, Rules of the Auditor General, which requires the Sheriff to only present fund financial statements. The General' Fund and Special Revenue Fund's 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 a specific purpose. 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 five Special Revenue Funds as major funds. Trauma Star, Radio' Communications, HIDTA Grants, Grants, and Shared Asset Forfeiture, The Trauma Star fund accounts for the revenues and expenditures related to the function of air ambulance transports. The Radio Communications fund accounts for the revenues and expenditures related to radio communication functions county-wide to include the majority of federal, state and local entities, The HID,TA Grants Fund accounts for the revenues and expenditures related to the ONDCP grants. The Grants Fund accounts for receipts and disbursements related to various grants. The Shared Asset Forfeiture Fund accumulates stipulated transfers from the Federal Forfeiture Fund and its investment income is used to fund awards to non-profit organizations, as determined' by an advisory board. Transfers - The Sheriff transfers funds to administer certain Special Revenue Fund programs. In addition, the extent to which General Fund and the State 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, 2008 Note 1 - Summary► of significant accounting policies (continued) Budgetary requirements - Expenditures are controlled by appropriations in accordance w➢th the budget requirements set forth in the Florida Statutes. Budgets are administered for all funds and are prepared on a basis consistent with accounting principles generally accepted in the United States of America. 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"), which consists of the Local Government Surplus Funds Trust Investment Pool (the "LGIP") and the Fund B Surplus Funds Trust Fund (the "Fund B"). The LGIP is a 2a-7 like fund stated at share price, which is substantially the same as fair value, The Fund B is accounted for as a fluctuating NAV pool, 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 Sheriff permits employees to accumulate earned but unused vacation and sick pay benefits. The Sheriff is not legally required to and does not accumulate expendable available financial resources to liquidate this obligation. The obligation is accrued in the government-wide financial statements of the County, Use of estimates - The preparation of financial statements requires management to make use of estimates that affect reported amounts. Actual results could differ from estimates. Note 2 - Deposits and Investments Cash and cash equivalents at September 30, 2008 consist of the following: Type Fair Value Demand and time deposits $ 14,318,,573 SBA 151,957 $ 14,470,530 Demand and time deposits are fully insured by the Federal Deposit Insurance Corporation for the first $100,000 at each institution and the rema➢ning 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 Sheriffs investment policy authorize investments in certificates of deposit, savings accounts, repurchase agreements, the Local Government Surplus Funds Trust Fund administered by the Florida State Board of Administration, money market funds, direct obligations of the U.S. Treasury and federal, agencies and instrumentalities. 8 MONROE COUNTY, FLORIDA SHERIFF Notes to Financial Statements Year Ended September 30, 2008 Note 2 - Deposits and investments (continued) As of September 30, 2008, the Sheriff had $151,957 invested in the SBA, which was 1% of the Sheriff's total cash and cash equivalents. Of the $151,957 invested in the SBA, the Sheriff had $6,677 or 4% invested in the Fund B and $145,280 or 96% invested in the LGIP. The LGIP Fund is rated AAAm by Standard and Poors, and the Fund B is not rated by any nationally recognized statistical rating agency. At year end the weighted average days to maturity of the LGIP was 8.5 days and the weighted average life of Fund B was 9.36 years, Note 3 -Capital assets A summary of changes in the Sheriffs capital assets, presented in the government-wide financial statements of the County, is as follows: Balance Balance 10/01/2007 Additions Deductions 09130/2008 Buildings and improvements $ 2,499,151 $ - $ $ 21499,151 Equipment 30,279,368 3,105,963 1,277,258 32,108,073 Construction in process 4641420 21,177 389,295 26.302 $ 33,242,939 $3,.127,140 $1,666,553 $ 3,4,,703,526 Accumulated depreciation $ 12,681,004 $2,829,850 $1,087,3,52 $ 14,423,502 Note 4 - Long-term debt The following is a summary of changes in the Sheriffs long-term debt for the year ended September 30, 2008, presented in the government-wide financial statements of the County: Capital' Lease Compensated Obligations Absences —Total Long-term debt, beginning of year $ 2,733 $ 3,719,041 $ 3,721,774 Additions - 64,097 64,097 Reductions (2,733) .......... (94,889), (97,622) Long-term debt, end of year $ $ 3,688,249 $ 3,688,249 9 MONROE COUNTY, FLORIDA SHERIFF Notes to Financial Statements Year Ended September 30, 2008 Note 6-Retirement plan Plan description — The Sheriffs employees participate in the Florida Retirement System ("FRS"), administered by the Florida Department of Administration. Employees elect to participate in the defined benefit plan ("Pension Plan"), a cost sharing, multiple-employer, defined benefit retirement plan, or the defined contribution plan (investment Plan) under the FRS. As a general rule, membership in the FRS is compulsory for all employees working in a regularly established position for a state agency,, county government, district school board, state university, community college, or a participating city or special district within the State of Florida. The FRS provides retirement and disability benefits, annual cost-of-living adjustments, and death benefits to Plan members and beneficiaries. Benefits are established by Chapter 121, Florida Statutes, and Chapter 60S, Florida Administrative Code. Amendments to the law can be made only by an act of the Florida Legislature. Benefits are computed on the basis of age, average final compensation, and service credit. Regular class employees who retire at or after age 62 with 6 years of credited service or 30 years of service regardless of age are entitled to a retirement benefit payable monthly for life, equal to 1.6% of their final average compensation for each year of credited service. Vested employees with less than 30 years of service may retire before age 62 and receive reduced retirement benefits. Special risk class employees (sworn law enforcement officers, firefighters, and correctional officers) who retire at or after age 55 with 6 years of credited service, or with 25 years of service regardless of age, are entitled to a retirement benefit payable monthly for life, equal to 3.0% of their final average compensation for each year of credited service, Senior Management Service class employees, who retire at or after age 62 with at least 6 years of credited service or 30 years of service regardless of age are entitled to a retirement benefit payable monthly for life, equal to 2.0% of their final average compensation for each year of credited service. Elected Officers' class employees who retire at or after age 62 with at least 6 years of credited service or 30 years of service regardless of age are entitled to a retirement benefit payable monthly for life, equal to 3,0% (3.33% for judges and justices) of their final average compensation for each year of credited service. A post-employment health insurance subsidy is also provided to eligible retired employees through the FRS in accordance with Florida Statutes. In addition to the above benefits, the FRS administers a Deferred Retirement Option Program ("DROP"). This program allows eligible employees to defer receipt of monthly retirement benefit payments while continuing employment with a Florida Retirement System employer for a period not to exceed 60 months after electing to participate. Deferred monthly benefits are held in the Florida Retirement System Trust Fund and accrue interest. For employees electing to participate in the Investment Plan rather than the Pension Plan, vesting occurs at one year of servi�ce. These participants receive a contribution of self-direction in an investment product with a third party administrator selected by the State Board of Administration, The State of Florida annually issues a publicly available financial report that includes financial statements and required supplementary information for the FRS. The latest available report may be obtained by writing to the State of Florida Division of Retirement, Department of Management Services, PO Box 9000, Tallahassee, FL 32315-9000, or accessing their internet site at www,frs.state.fl,us. 10 MONROE COUNTY, FLORIDA SHERIFF Notes to Financial Statements Year Ended September 30, 2008 Note 6 - Retirement plan (continued) Funding policy - The FRS is noncontributory for members. Governmental employers are required to make contributions to the FRS based on statewide contribution rates. The contribution rates by job class at September 30, 2008 were as follows: regular 9.85%; special risk 20.92�%; special risk administrative, support 12.55%; county elected officers 16.53%' ; senior management 13.12% and DROP participants 10.91%. The Sheriffs contributions made during the years ended September 30, 2008„ 2007 and 2006 were $5,004,708, $5,394,955, and $4,609,039, respectively, which were eqival to actuarially determined contribution requirements for each year. Monroe County Sheriff's office offers 457 Deferred Compensation Programs to all employees of the agency. Employees may participate in the plan through payroll deductions and the plan, is funded by a Hartford Life Insurance Company and AIG Valic group variable annuity contract. Contributions are, invested at the employee's direction through the options available under the program. Employees are fully vested at time of enrollment. The Monroe County Sheriffs Office has no liability beyond the payment of bi-weekly payroll contributions. Monroe County Sheriffs office also offers a profit-sharing pension plan known as the 401(a) Discretionary Contribution Pension Plan, Only full-time employees of the Sheriff's office classified as Telecommunications Officer, Telecommunications Supervisor, or Telecommunications Director are covered under the pension program established. Those class of employees are eligible to participate in the program on the first day of the 12-consecutive month period commencing on October 1. The plan allows the agency to contribute ongoing non-elective contributions to each eligible employee's account. The routine amount contributed to each employees account is the variance between FRSs special risk retirement rate and the rate given to the FRS class-group that the Dispatcher's fall into (FYE08 was regular risk retirement). The Sheriff contributed $87,284 for the year ended September 30, 2008 and there were no employee contributions. Note 6 - Risk management The Sheriff is exposed to various risks of loss related to tort; theft of, damage to, and destruction of assets-, errors and omissions; injuries to employees; and natural disasters, The Sheriff purchases commercial insurance and participates in the Florida Sheriffs Self-insurance Fund which provides adequate coverage for all risks of loss except Workers' Compensation and Group Insurance, Settled claims have not exceeded the commercial insurance coverage in any of the last three years. The Sheriff participates in the coverage provided by the Board of County Commissioners of Monroe County Workers' Compensation and Group Insurance internal service funds, Under these programs, Workers' Compensation provides $1,000,000 coverage per claim for regular employees. Workers' Compensation claims in excess of the self insured coverage are covered by an excess insurance policy. Risk Management has a $5,000,000 excess insurance policy for general liability claims with a $100,000 self-insured' retention, and building property damage is 11 MONROE COUNTY, FLORIDA SHERIFF Notes to Financial Statements Year Ended September 30, 2008 Note 6 - Risk management (continued) 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 and for all risks of loss. Settled claims have not exceeded this commercial coverage in any of the past three years. The Sheriff 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 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, all of which, are covered by insurance policies or by the Sheriffs participation in the Florida Sheriffs Self-Insurance Fund. 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 as well as cancellation provisions. Total lease payments made during, the fiscal year ended September 30, 2008 were $5,0133,929. The following is a schedule by years of minimum future rental's under operating leases as of September 30, 200& Year Ending September 30, 20019 $ 5,060,603 2010 5,001,961 2011 5,037,198 2012 4,718,306 2013-2017 1 0,L25,556 Total $ 29943624 Note 9—Deferred revenues At September 30, 2008 the agency has a deferred revenue in the grant fund that represents monies collected to be used in the future for a new County-wide 9-1-1 project. Amount deferred as of September 30, 2008 is $657,580. 12 MONROE COUNTY, FLORIDA SHERIFF Notes to Financial Statements Year Ended September 30, 2008 Note 10—Deficit fund balance The Sheriff is reporting a deficit fund balance of $434,495 in the Grants Special Revenue Fund, The Sheriff anticipates receipt of grant reimbursement for these expenditures during the next fiscal year. Note 11 — Election—2008 On July 1, 1990, Florida Governor Martinez appointed Richard Roth as the Constitutional Officer of Sheriff. Sheriff Roth has held the Sheriff's position by winning all the elections since the original appointment. In 20018, Sheriff Roth decided he would retire and therefore, chose not to seek re-election. During the November, 2008 election process, Bob Peryarn (a 27-year veteran employee of the department), was elected to the Constitutional position of Sheriff. Per Florida Statute, the transition between Sheriff Roth and Sheriff-elect Peryam will occur on January 6, 2'009. 13 REQUIRED SUPPLEMENTARY INFORMATION MONROE COUNTY,FLORIDA SHERIFF Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual.General Fund' Year Ended September 30,2008 Variance With Final Original Final Positive Revenues.: Budget Budget Actual (Negative) Intergovernmental Board of County Commissioners $ 41,082,987 $ 41,082„987 $ 41,082„987 Investment income - - 154,525 154,525 Miscellaneous - 2,000 180,850 178,850 Total revenues 41,082,987 41,084,987 41,418,362 3.33,375 Expenditures: Current: Personnel services 31,340,081 30,908,480 30,376,296 532,184 Operating expenses 8,849,819 9,373,466 9,448,271 (74,805) Capital outlay 893,087 620,087 378,046 242,041 Total expenditures 41,082,987 40,902,033 40„202,613 699,420 Excess of revenues over expenditures - 182,954 1,215,749 1,032,795 Other financing sources(uses): Insurance proceeds - 107,717 110„351 2,634 Transfer to Board of County Commissioners - (112,717) (1,008,659) (895,942) Transfer(to)/from other government units - (2,000) (163,883) (161,883) Transfers (to)1from other funds - (175,954) _ (153,55 22,396 Total other financing uses - (182,954) (1,215,749) (1,032,795) Excess of revenues over expenditures and other financing uses - Fund balances, beginning of year - Fund balances, end of year $ $ _ $ _ $ - 14 MONROE COUNTY,FLORIDA SHERIFF Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual Trauma Star Fund Year Ended September 30,2008 Variance With Final Original Final Positive Revenues: Budget Budget Actual (Negative) Intergovernmental-BCCC $ 1,310,974 1,310,974 $ 1,310,974 $ Total' revenues 1,310,974 1,310,974 1,310,974 Expenditures: Current: Personnel services 518,536 518,536 486„896 31,640 Operating expense 792,438 782,838 655,717 127,121 Capital outlay - 9,690 9,472 128 Total expenditures 1,310,974 1,310,974 1,152,085 158,889 Excess of revenues over expenditures - - 158,889 158,889 Other financing sources(uses): Transfer to Board of County Commissioners' - (158,889) _ (158,889) Total other financing sources u (158,889) (158,889) Excess of revenues over expenditures and other financing sources Fund balances, beginning of year Fund balances,and of year $ _ $ $ - 15 MONROE COUNTY,FLORIDA SHERIFF Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and'Actual-Radio Communications Fund Year Ended September 30, 2008 Variance With Final Original Final Positive Revenues. budget Budget Actual (Negative) Intergovernmental-BOCC $ 432,219 $ 432,21'9 $ 432,219 $ _ Total revenues 432,219 432,219 432,219 Expenditures: Current: Personnel services 323,342 323,342 226,884 96,458 Operating expense 108,877 76,877 42,971 33,906 Capital outlay - 32„600 31',390 610 Total expenditures 432,219 432,219 301,245 130,974 Excess of revenues over expenditures - - 130,974 130,974 Other financing sources (uses): Transfer to Board of County Commissioners - - (130,974) (130,974) Total other financing sources - - (130,974) (130,974) Excess of revenues over expenditures and other financing sources Fund balances, beginning of year _ Fund balances,end of year $ 16 MONROE COUNTY, FLORIDA SHERIFF Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual-HITDA Grants Fund Year Ended September 30,2008 Variance With Final Original Final Positive Revenues: Budget Budget Actual ative) lntergovern mental-Other Govt'l Units $ 19.561,287 22,386,287 $ 22,336,930 $ (49,3571 Expenditures: Current: Personnel services 2,961,600 5,161,600 5,147,121 14,479 Operating expenses 15,777,329 15,902,,329 15,896,770 5,559 Capital outlay 798,184 1,298,184 1,290,259 7,925 Debt service 24,174 -24,174 ----2,780 21,394 Total expenditures 19,561,287 22,38,6,287 22,336,930 49,357 Excess of expenditures over revenues - Fund balances, beginning of year Fund,balances,end of year $ $ 17 MONROE COUNTY,FLORIDA SHERIFF Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual-Grants Fund Year Ended September 30,2008 Variance With Final Original Final Positive Revenues; Budget i3udget Actual (Negative) Intergovernmental- BOCC $ 1,412,042 $ 202,000 $ 201„758 $ (242) Intergovernmental-Gather Gov't Units - 5811,900 577,175 (4„725) Investment income - 6,000 5,575 (425) Charges for services - 100 40 (60) Total revenues 1,412,042 790,000 784,548 (5,452) Expenditures, Current: Personnel services 432,700 420,641 417,241 3,400 Operating expenses 165,848 80,000 76„6111 3„389 Capital outlay 1,049,970 465„000 464,111 889 Total expenditures 1,648,518 965,641 957,963 7,678 Excess of expenditures over revenues (236„476) (175,641) (173,415) 2,226 Other financing sources (uses): Transfers (t r n other funds 23 30,000 27,774Total other financing sources, 2,226 )96,923 30,000 27,774 (2,226)Excess of expenditures and other financing uses over revenues (139,553) (145,6411) (145,641) - Fund balances,beginning of year (288,854) (288,854) (288,854) Fund balances,end of year $ 428,407 $ 434,495) $ (434,49 ) $ 18 MONROE COUNTY, FLORIDA SHERIFF Schedule of'Revenues, Expenditures and Changes in Fund Balances Budget and Actual-Shared Asset Forfeiture Fund Year Ended September 30, 2008 Variance With Final' Original Final Positive Revenues. Budget Budget Actual (Negative) Investment income 197,000 $ 207,500 $ 207,301 $ 199 Total revenues 197,000 207,500 207,301 199 Expenditures; Current: Personnel services _ 905 823 82 Operating expenses - 1,000 946 54 Aid to other govern ments#'n on-profits 197,000 200,500 200,437 63 Total expenditures 197,000 202,405 202,200 199 Excess of revenues over expenditures - 5,095 5,095 Fund balances, beginning of year 4,899,220 4,899„220 4,899,220 Fund balances,end of year $ 4,899,220 $ 4,904,315 $ 4,904,315 19 OTHER SUPPLEMENTARY INFORMATION to m 0) m— oo (V to CD r-- 't It LO Ul) co tr) 0) Lo 00 CV) CN (14 c) (0 1� ce) (D 00 U) N IT 0 00 t6 00- CO- (N 46 C6 �li ei L6 00 U) co 0 Nr C0 Nt m C) 01) m LO 0 co 00 00 CD (C) N LO NC, u-) CAB N Itt LO ce) LO 00 00 CN pl- CY) CC? 1 Lo CO MT co C�i L6 tr� 0 to (0 o ul� rl_ C) V) t- co co Lr) v rl- (D CO a) vi W� 4xi 06 m Cc) CN Cl) Nr 0) C14 6a04 00 0) cli Ll cl� ll� kq 00 C14 0 LO 0) t6 LO V) LO LO f-- M CY) C0 EL Ct C� 0) 0 Cl) C4 cli tj c < co m Q) 04 co CO) (D cl:a U) 00 CN (N < C) a >, jj JO 04 (f* 0 CN �D oo 00 r-. C") 00 co co U. 4AE U-) (0 14 r- It co LO U') z Cal 0) (D m CN = UJ A is CA C14 M o :r (D — — — U) 0 -0 w — a> 61) 0 70 E w co z a) - m 00 0 m "a 'co rl- m 0) 0) L6 co co co 0 LO cli C14 CA c E LO E CO TO .2 E Ca th IAj V E E 0 vA x 0 0 E to > 0 4-1 E 4- o 0 L.0 m m E "2 0 > 0 Lb 0 0 J= a M 16 C 0 0 a, C :�, 0 0 0 0 0 0 0 cu x c �-- c cu E E 0 0 ca CU 1� c 4) -5 > 0 > fb c C x -6 >v 4) C Q (D io= .a,: L4.1 L. CIA _0 c >0 E 0 0 4- 0 o cn 2 — — 0 c a 0qQ cu a J9 to = [2 to in cn 0 3 A 0 0 c 0 0 0 L. C C: C CIA > D 0 t: ca V C). :�, a- 0 (z 0 0 TO [2 22 0) C: 2i X C) 0 C u a a x ".. F- F- x m w uj 0 ui U- LL MONROE COUNTY, FLORIDA SHERIFF Non-Major Special' Revenue Funds Description The purpose of each non-major special revenue fund in the combining balance sheet and combining statement of revenues, expenditures and changes in fund balances is described below. Off Duty Fund- This fund accounts for receipts, expenditures and related reimbursements for law enforcement services provided to other organizations. Teen Court Fund- This fund accounts for receipts and disbursements pertaining to a program designed to deter juveniles who are becoming involved in crime. Impact Support Fund - This fund accounts for receipts and disbursements relating to the administration of the South Florida Drug & Money Laundering Task Force. Federal Forfeiture Fund - This fund accounts for revenues from the U,S. Departments of Justice and Treasury. Expenditures are made in accordance with the guidelines issued by these agencies, Law Enforcement Trust Fund- This fund accounts for expenditures to non-profit organizations, to help deter drug use and juvenile delinquency. Fine and Forfeiture Fund- This fund accounts for the proceeds from state forfeitures received primarily from the South Florida Drug and Money Laundering Task Force, Airport Services Fund - This fund accounts for expenditures related to providing security at airports throughout the County. HIDTA/Contracf 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. Interagency Communications Fund — This fund accounts for revenues and expenditures allocated for radio communications. 911 WirelineWreless Enhancement Fund — This fund accounts for fees levied on each telephone access line in Monroe County for the enhancement of the 911 emergency telephone systems. 21 MONROE COUNTY,FLORIDA SHERIFF Combining Balance Sheet-Non-Major Governmental Funds Special Revenue Funds September 30,2008 Impact Federal Off.Duty Teen Court _12PPort Forfeiture Assets Cash:and cash equivalents $ - $ - $ $ 1,218,763 Due from Board of County Commissioners 431 42,000 - Due from other funds Due from governmental units 870 4,979 12,531 Due from others 3,284 - - Total assets 4,585 $ 46,979 $ 12,531 $ 1,218,763 Liabilities and Fund Balances Liabilities: Accounts payable $ $ $ $ 63,101 Due to Board of County Commissioners 73 - Due to other governmental units Due to other funds 4,585 46,979 12,458 14,104 Total liabilities 4,585 46,979 12,531' 77„205 Fund balances - - - 1,141,558 Total liabilities and fund balances $ , 4,585 46,979 $ 12,531 $ 1,218,763 22 MONROE COUNTY,FLORIDA SHERIFF Combining Balance Sheet-Non-Major Governmental Funds Special Revenue Funds September 30,2008 Law Enforcement Fine,and Airport HIDTA Trust Fund Forfeiture Services -Administrative Cornmisan Assets Cash and cash equivalents $ 1,438 $ 17,324 $ - $ - $ 534,226 Due from Board of County Commissioners 42,340 - 90,532 Due from other funds 188 - 144,195 5,400 Due from governmental units Due from others - Total assets $ $ 17,512 $ 48,117 �10,532 $ 144,195 587,743 Liabilities and Fund Balances Liabilities: Accounts payable $ 1,250 $ 376 $ - $ - $ 42,571 Due to Board of County Commissioners - 17,136 20,907 - Due to other governmental units 40,000 - - 2,784 - Due to other funds 2528 - 69,625 - 13,055 Total liabilities 43,778 17,512 90,632 -2,784 55,626 Fund balances - - - ............... 141,411 532,117 Total liabilities and fund balances $ 43,778 17,5121.. 90,532 $ 144,195 $ 587,743 23 MONROE COUNTY,FLORIDA SHERIFF Combining Balance Sheet-Non-Major Governmental Funds Special Revenue Funds September 30,2008 Total S.FL Law Nonmajor Enforcement Inter-Agency Special Revenue Trust Fund Communications, 9-1-1 Fund Funds Assets' Cash and cash equivalents $ 1,306,716 $ 1,212,693 $ 1,136,553 $ 5,427,713, Due from Board of County Commissioners - 48,5,32 249,814 473,649 Due from other funds 10,065 114,248 8,270 282,366 Due from governmental units - - - 18,380 Due from others - 683 Total assets $ L3�1 6,781 1,376,156 1,394,637 52,084 54,192 Liabilities and Fund Balances Liabilities: Accounts payable $ 7,616 $ 16,,304 $ 3,419 $ 134,636 Due to Board of County Commissioners - 169 44 38,329 Due to other governmental units 142,088 - - 184,872 Due to other funds - 15 1,595 5,153 170,097 Total liabilities 142,718 18,068 -8,616 527,934 Fund balances 1,167,063 1,358,088 1,386,021 5,726,258 Total liabilities and fund balances $ . 1,316,781 $ 1,376,156 $ 1,394.637 $ 6,254,192 24 MONROE COUNTY,FLORIDA SHERIFF Combining Statement of Revenues,Expenditures and Changes in Fund Batances Non-Major Governmental Funds Special Revenue Funds Year Ended September 30,2008 Impact Federal Off Duty Teen Court Support Forfeiture Revenues: intergovernmental-BOCC $ 6,890 $ 53,389 Intergovernmental-other government units I82,771 206,131 35,565 Charges for services 20,722 41,230 - Fines and forfeitures Investment ftome Misceflaneous 35,318 Total revenues 210,383 94,619 206,131 70,883 Expenditures: Current: Personnel services 210,383 94,624 153,818 30,629 Operating expenses - 11,531 52,313 69,163 Capital outlay - - 174,339 Aid to other govemmentstnon-profits - 33,485 Total expenditures 210,383 106,155 206,131 307,016 Excess of revenues over (under)expendtitures, 111,536� - (236,733) Other financing sources(uses)- Transfers from other funds 11,536 Transfer to Board of County Commissioners Total other financing sources(uses) I 1,536 Excess of revenues over(under)expenditures and other financing sources(uses) (236,733) Fund balances,beginning of year 1,378,291 Fund balances,end of year $ $ $ 25 MONROE COUNTY FLORIDA SHERIFF Combining Statement of Revenues,Expenditures and Changes in Fund Balances Non-Major Governmental Funds Special Revenue Funds Year Ended September 30,2008 Law Enforcement Fine and Airport HIDTA Trust Fund Forfeiture Services, —Administrative -Commissary Revenues: Intergovernmental-BOCC $ 103,934 $ $ 1,509,807 $ $ Intergovernmental-Other Government Units - Charges for iervices 279,313 387,784 Fines,and forfeitures 155,641 Investment income 1�306 Miscellaneous 12,051 Total revenues 103,934 156,947 80�355 480,190 Expenditures: Current: Personnel services - - 1,426,475 266,137 162,554 Operating expenses 7,349 49,811 82,064 22,819 194,063 Capital outlay - - 1,248 2,014 Aid to other govemments/non-profits 96,685 Total expenditures 103,934 288,956 348,691 Excess of revenues over (under)expenditures 107,136 Other financing sources(uses): Transfers from other funds Transfer to Board of County Commissioners Total other financing sources(uses) (107,136) _(107,136) - Excess of revenues over expenditures and other financing sources(uses) (9,643) 131,559 Fund balances,beginning of year 151,054 400,558 Fund balances,end of year $ $ $ �141,411 $ 532,117 26 MONROE COUNTY,FLORIDA SHERIFF Combining Statement of Revenues,Expenditures and Changes in Fund Balances Non-Major Governmental Funds Special Revenue Funds Year Ended September 30,2008 S.FL Law Total Nonmajor Enforcement Inter-Agency 9-1-1 Wireless Special Revenue Trust Fund Communications Fund Funds Revenues: Intergovernmental-BOCC $ - $ 201,393 $ M2,598 $ 2,438,011 Intergovernmental-Other Government Units 616,266 Charges for services 100,607 829,656 Fines and forfeitures - - 155,641 Investment income 49,401 40,329 33,712 172,117 Miscellaneous Total revenues 80,355 241,200 42.329 596,310 4,292.046 Expenditures: Current: Personnel servoces - - 71,736 2,406,358 Operating expenses 379,437 396,989 164,368 1,429,927 Capital outlay 13,440 87,160 19,296 297,497 Aid to other governments/non-profits 406,443 292,800 829313 Total,expenditures 799,320 776,949 ...............4.....:963:�� , ,093 Excess of revenues over (under)expenditures ......(558,120) (434,620) 340,910 6 L71.0471 ........... ....... Other financing sources(uses): Transfers from other funds - 114,248 125,784 Transfer(to)/frorn Board of County Commissioners - Total other financing sources(uses) -.1107,136) - .114,248 18,648 Excess of revenues over expenditures and other financing sources(uses) (558,120) (320.372) 340,910 (652,399) Fund balances,beginning of year 1,725,183 1,675,460 1,045,1111 6,3713,657 Fund balances,end of year $ 1,167,063 $ 1=_,358 088 $ 1,386,021 $ 5726258 J� j� 27 MONROE COUNTY,FLORIDA SHERIFF Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual_Off Duty Fund Year Ended September 30,2008 Variance With Final Original Final Positive Revenues: Budget Budget Actual (Negative) �' Intergovernmental-BOCC $ - $ 6,900 6,890 $ (10) Intergovernmental-other government units 109,045 183„000 182,771 (229) Charges for services - 21,000 20,722 (278) Taal revenues 109,045 210,900 210,383 (517) Expenditures„ Current: Personnel services 109,045 210,900 210,383 517 Total expenditures 109,045 210,900 210,383 517 Excess of revenues over expenditures Fund balances., beginning of year _ Fund balances,end of year $ _ $ _ $ $ - 28 MONROE COUNTY, FLORIDA SHERIFF Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual- Teen Court Fund Year Ended September 30, 2008 Variance With Final Original Final Positive Revenues: ____.!!udge't . ........... Budget Actual LNegallve) lntergovern mental- B4OCC $ 112,719 $ 101,169 $ 53,389 $ (47,780) Charges for services - - 41,230 41,230 Total revenues 112,719 101,169 94,619 (6,550) Expenditures: Current: Personnel services 101,093 101,093 94,624 6,469 Operating expense 11,626 11,626 11,531 95 Total expenditures 112,719 112,719 106,155 6,564 Excess of expenditures over revenues - (11,550) 1,536) 14 Other financing sources (uses): Transfers (to)/from other funds - 11,550 11,536 (14) Total other financing sources - 11,550 11,536 14) Excess of expenditures and other financing uses over revenues 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-Impact Support Fund Year Ended September 30,2008 Variance With Final Original Final Positive ................. Budget Budget Actual (Negative) Revenues: Intergovernmental-other government units $ 194,200 $ 206,700 $ 206,131 $ (569) Total revenues 194,200 206,7010 206,131 (569) Expenditures: Current: Personnel services 142,995 153,938 153,818 120 Operating expenses 51,205 _52,762 62,313 449 Total expenditures 194,200 206,700 206,131 569 Excess of revenues over(under) expenditures - 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. Federal Forfeiture Fund Year Ended September 30,2008 Variance With Final Original Final Positive Revenues: Budget Budget Actual (Negative) Intergovernmental-other government units - $ - $ 35,565 $ 35,565 Investment income _ _ 35,318 35,318 Total revenues - - 70,883 70„883 Expenditures: Current: Personnel services 48,130 48,130 30,629 17,501 Operating expenses 63,900 69,200 69,163 37 Capital ouitlay 103,300 174,400 174,339 61 Aid to other governments 22.2,0100 34,000 33,485 515 Total expenditures 437,330 325;730 307„616 18,114 Excess of expenditures over(under) revenues (437,330) (325,730) (236,733) 88,997 Fund balances, beginning of year 1,378,291 11,378,291 1,378,291 - Fund balances,end of year $ 940,961 $ 1,052,561 $ 1,141,558 $ 88,997 31 IN O NROE COUNTY, FLORIDA. SHERIFF Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual-Law Enforcement Trust Fund' Year Ended September 30,2008 Variance With Final Original Final Positive Revenues: Budget Budget Actual (Negative) Intergovernmental- BCCC 123,400 $ 123,400 $ 103,934 $ (19,466) Total revenues 123,400 123,400 103,934 (19,466) Expenditures: Current; Operating expenses - 7,400 7,349 51 Aid to other governments 53,700 46,300 40,585 5,715 Aid to private organizations 69,700 69,700 56,000 13,700 Total expenditures 123,400 123,400 103,934 19,466 Excess of revenues over expenditures _ - - Fund balances,beginning of year - _ - Fund balances,end of year $ _ $ - $ $ 32 MONROE COUNTY, FLORIDA SHERIFF Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual-Fine and Forfeiture Fund Year Ended September 30, 2008 Variance With Final Original Final Positive Revenues: Budget Budget Actual (Negative) Fines and forfeitures $ 90,350 $ 156,350 155,641 $ (709) Investment income - 1,500 1,306 94 Total revenues 90,350 157,850 156,947 Expenditures: Current: Operating expenses _25,425 50,714 49,811 903 Total expenditures 25,425 50,714 49,811 903 Excess of revenues over expenditures 64,,925 107,,136 107,136 - Other financing sources (uses): Transfer to Board of County Commissioners (64,925) (107,136) (107,136) Total other financing uses (64,925) (107,136) (107,136) Excess of revenues over expenditures and' other financing uses Fund balances,beginning of year - Fund balances,end of year $ 33 MONROE COUNTY, FLORIDA SHERIFF Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual-Airport Services Year Ended September 30, 2008 Variance With Final Original Final Positive Revenues: Budget Budget Actual (Negative) Intergovernmental-BOCC $ 11,460,000 $ 1,550,532 $ 1,509,807 $ 40,725) Total revenues 1,460,000 1,550,532 1,509,807 (40,725) Expenditures: Current: Personnel 1,412,625 1,466,857 1,426,475 40,382 Operating expenses 47,375 82,375 82,0,84 291 Capital outlay - - 1,300 1,248 52 Total expenditures 1,460,000 1,560,532 1,509,807 40,725 Excess of revenues over expenditures - - Fund balances,beginning of year - ....... ..... Fund balances,end of year $ - $ $ - 34 IW ONROE COUNTY, FLORIDA SHERIFF Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual- HIDTA Administrative Fund Year Ended September 30,2008 Variance With Final Original Final Positive Revenues: Budget Budget Actual (Negative) Charges for services 325,200 $ 305„200 $ 279,313 $ (25,887) Total revenues 325,200 305,200 279„313 (25,887) Expenditures: Current: Personnel 250,050 266,550 266„137 413 Operating expenses 19,576 23,076 22,819 257 Total expenditures 269,626 289,626 288„956 670 Excess of revenues over(under) expenditures 55,574 15,574 (9,643) (25,217) Fund balances,beginning of year 151,054 151,054 1151,054 Fund balances,end of year $ 206,628 $ 166,628 $ 141,411 $ 25,217 35 MONROE COUNTY,FLORIDA SHERIFF Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual-Commissary Fund Year Ended September 30, 2008 Variance With Final Original Final Positive Revenues: Budget — Budget Actual ..........(Negative) Charges for services $ 478,100 $ 387,600 $ 387,784 $ 184 lnvestment income 13,000 12,000 12,051 51 Miscellaneous 80,200 80,200 80,355 155 Total revenues 571,300 479,8010 480,190 390 Expenditures: Current: Personnel)expenses 162,100, 152,600 152,554 46 Operating expenses 295,330 194,1301 194,063 67 Capital expenses - 2,025 2,014 11 Total expenditures 457,430 348,755 348,631 124 Excess of revenues over expenditures 113,870 131,045 1311„559 514 Fund balances, beginning of year 400,558 400,558 400,558 - Fund balances,end of year $ 514,428 $ 531,603 $ 532,117 $ 514 36, 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 30,2008 Variance With Final Original Final Positive Revenues: Budget Budget Actual -.....(Negative) Intergovernmental-other government units $ $ $ 191,799 $ 191,799 Investment income 49,401 49,401 Total revenues 241,200 241,200 Expenditures: Current: Operating expenses 573,364 380,364 379,437 927 Capital Outlay - 13,800 13,440 360 Aid to Other Govt's/Contingencies - - 407,000 406,443 557 Total expenditures 573,364 801,164 799,320 1,844 Excess of expenditures over(under) revenues (573,364), (80�1,164) (558,120) 243,044 Fund balances, beginning of year 1,725,183 1,725,183 1,725,183 - Fund balances,end of year $ 1,1151,819 $ 924,019 $ 1,167,063 $ ===243,�044 37 MONROE COUNTY, FLORIDA SHERIFF Schedule of Revenues, Expenditures and Changes,in Fund Balances Budget and Actual-Inter-Agency Communications Fund Year Ended September 30, 2008 Variance With Final Original Final Positive Revenues, Budget Budget Actual _ (Negative) Intergovernmental-BOCC $ 443,800 $ 378,800 $ 201,393 $ (177,407) Charges for services - - 100,607 100,607 lnvestment income 40,000 40,000 40,329 329 Total revenues 483,800 418,800 342,329 (76,471) Expenditures: Current: Operating expense 245,425 397,425 396,989 436 Capital outlay 106,000 106,000 87,160 18,840 Aid to Other Govt's - 82,400 82,200 200 Aid to Private Organizations - 210,600 210,600 - Total expenditures 351,425 796,425 776,949 19,476 Excess of revenues over(under) expenditures 132,375 (377,625) (434,620) (56,995) Other financing sources(uses): Transfer from Other Funds - 114,248 114,248 Total other financing sources - 114,248 114,248 Excess of revenues over expenditures and other financing sources 132,375 (377,,625) (320,372) 57,253 Fund balances, beginning of year 1,678,460 1,678,460 1,678,460 - Fund balances,end of year $ 1,810,835 $ 1,300,835 $ _11,358,088 $ 57,253 38 M'ONROE COUNTY,FLORIDA SHERIFF Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual-9-1-1 Wireless/Wireline Fund Year Ended September 30,2008 Variance With Final Original Final Positive Revenues: Budget Budget Actual —(Negative) Intergovernmental-BO,CC $ 537,000 $ 564,000 $ 562,598 $ (1,402) Investment income 32,000 32,000 33,712 1,712 Total revenues 569,000 596,000 596,310 310 Expenditures: Current: Personnel services 81,850 81,850 71,736 10,114 Operating expense 229,317 167,000 164,368 2,632 Capital outlay - 19,500 19,296 204 Total expenditures 311,167 268,350 255,400 12,950 Excess of revenues over expenditures 257,833 327,650 340,910 13,260 Fund balances, beginning of year 1,045,111 1,045,111 1,045,111 - Fund balances,end of year $ 1,302,944 =$_1,372,761 $ 1,386,021 $ 13,260 39 MONROE COUNTY, FLORIDA SHERIFF Agency Funds Description The purpose of each agency fund in the combining financial statement on the following page is described below. Civil Process Fund- This fund accounts for receipt and disbursement of funds received far 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. 40 MONROE COUNTY,FLORIDA SHERIFF Combining Statement of Changes in Fiduciary Assets and Liabilities All Agency Funds Year Ended September 30,2008 October 1, September 30, Civil Process 2007 Additions Deductions 2008 Assets Cash and cash equivalents $ 42,637 $ 203,668 $ 234,375 $ 11,930 Due from Other Funds - 18 - 18 Total assets $ 42,637 $ 203,6,86 234,375= $ 11,948 Uablittles Accounts payable $ 8,886 $ 225,917 $ 234,374 $ 429 Due to Board of County Commissioners 5,429 76,665 75,539 6,555 Due to other funds 5,922 - 5,922 - Due to individuals 22,,400 127,022 144,458 4,964 Total liabilities $ 42,637 $ 429,604 $ 460,293 $ 11,948 Bonds Assets Cash and cash equivalents $ 854,720 $ 977,051 $ 1,292,363 $ 539,408 Due from Other Funds - Total assets $ 854,7 11 20 -$ 97TG51 $ 1,292,363 $ 539,408 Liabilities Due to individuals $ 854,720 $ 975,770 $ 1,292,363 $ 538,127 Due to other funds(I:nmate Welfare) -------------:- 1,281 - 1,281 Total liabilities $ 854,720 $ 977,051 $ 1,292,363 --$-539,408 Inmate Assets Cash and cash equivalents $ 104,686 $ 1,063,293 $ 1,115,938 $ 52,041 Due from Other Funds - 1,281 1,281 Total assets $ 104,686 1,064,574 $ 1,115,938 $ 53,322 Liabilities Accounts payable $ 27,086 $ 380,284 $ 393,557 $ 13,813 Due to other funds 19,484 187,525 195,055 11,954 Due to individuals 58,116 270,847 301,408 27,555, Total,liabilities $ 104,686 $ $ 590,020- $ 53= Total All Agency Funds Assets Cash and cash equivalents $ 1,002,043 $ 2,244,012 $ 2,642,676 $ 603,379 Due from Other Funds ---- - - - 1,299 - 1,299 Total assets -i T002.043 $ 2,245,311 $ 2,642,2,776 $ 604,678 Liabilities Accounts payable $ 35,972 $ 606,201 $ 627,931 $ 14,242 Due to Board of County Commissioners 5,429 76,665 75.539 6,555 Due to other funds 25,406 188,806 200,977 13,235 Due to individuals 935,236 1,,373,639 1,738,229 570,646 Total liabilities $ 1,002,043 $ 2,245,311 $ 2,642,676 $ 604,678 41 SUPPLEMENTARY INDEPENDENT AUDITORS' REPORTS INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL,STATEMENTS PERFORMED IN ACCORDANCE WITHGOVERNMENT 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, 2008, which collectively comprise the Sheriffs basic financial statements, and have issued our report thereon dated December 19, 2008 for the purpose of compliance with Section 218.39(2), Florida Statutes and Chapter 10.550 Rules of the Auditor General-Local Governmental Entity Audits. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, Internal Control over Financial Reporting In planning and performing our audit, we considered the Sheriff's internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Sheriffs internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Sheriff's internal control over financial' reporting. A control deficiency exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the Sheriffs ability to initiate, authorize, record, process, or report financial data reliably in accordance with generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of the Sheriffs financial statements that is more than inconsequential will not be prevented or detected by the Sheriff's internal control. A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that a material misstatement of the financial statements will not be prevented or detected by the Sheriffs internal control. Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in internal control that might be significant deficiencies, or material' weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above. 42 Compliance and Other Mafters 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. This report is intended solely for the information of the Sheriff and management, and the Auditor General and applicable state agencies, and is not intended to be and should not be used by anyone other than these specified parties. CHERRY, BEKAERT & HOLLAND, L.L.P. Orlando, Florida December 19, 2008 43 INDEPENDENT AUDITORS' MANAGEMENT LETTER To the Honorable Richard Roth, Sheriff of Monroe County, Florida e 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 80, 2008, which collectively comprise the Sheriffs basic financial statements„ and have issued our report thereon dated December 19, 2008. We conducted our audit in accordance with auditing standards generally accepted in the United States of America; 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 Flatters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards. Disclosures in that report„ dated December 19, 2008 should be considered in conjunction with this management letter. Additionally, our audit was conducted in accordance with the provisions of Chapter 10.550, Rules of the Auditor General, which govern the conduct of local government entity audits performed in the State of Florida. This letter includes the following information, which is not included in the aforementioned auditors' report. Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address significant findings and recommendations made in the preceding annual financial report. There were no recommendations made in the preceding year's annual financial report. Section 10.554(1)(i)2., Rules of the Auditor General, requires our audit to include a review of the provisions of Section 218.145, Florida Statutes, regarding the investment of public funds. In connection with our audit, nothing carve to our attention that could cause us to believe that the Sheriff was in noncompliance with Section 218.415, Florida Statutes, regarding the investment of public funds. Section 10.554(1)(i)8., 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 and grant agreements or abuse that have an effect on the financial statements that is less than material but more than inconsequential. In connection with our audit, we did not have any such findings, 44 Section 10.554(1)(i)5., Rules of the Auditor General, requires, based on professional judgment, the reporting of the following matters that are inconsequential to the financial statements, considering both quantitative and qualitative factors* (1) violations of laws, regulations, contracts or grant agreements, or abuse that have occurred, or are likely to have occurred, and (2) control deficiencies that are not significant deficiencies, including, but not limited to; (a) improper or inadequate accounting procedures (e.g., the omission of required disclosures from the financial statements); (b) failures to properly record financial transactions; and (c) inaccuracies, shortages, defalcations, and instances of fraud discovered by, or that come to the attention of the auditor. In connection with bur 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 this management letter, unless disclosed in the notes to the financial statements, The Sheriff is a separately elected county official established pursuant to the Constitution of the State of Florida. There are no component units related to the Sheriff. This management letter is intended solely for the information of the Sheriff and management, and the Auditor General and applicable state agencies, and is not intended to be and, should not be used by anyone other than these specified parties. CHERRY, BEKAERT & HOLLA►ND, L.L.P. 00 "A Orlando, Florida December 19, 2008 45