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Fiscal Year 2009 MON'R E COUNTY, FLORIDA SHERIFF Financial Statements, Year Faded September 30, 2009 MONROE COUNTY, FLORIDA SHERIFF Table of Contents ag-cLe Independent Auditors' Report...------ 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 - 14 REQUIRED SUPPLEMENTARY INFORMATION Schedule of Revenues, Expenditures and Changes in Fund Balances -Budget and Actual -General Fund.....----........ 15 Schedule of Revenues, Expenditures and Changes in Fund Balances,- Budget and Actual-Major Special Revenue Funds.,... ........ 16- 20 OTHER SUPPLEMENTARY INFORMATION Combining Statement of General Fund by Service,Area., .......­­­­­­­........ 21 Non-Major Special Revenue Funds Description..... Combining Balance Sheet-Non-Major Governmental Funds - Special Revenue Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balances- Non-Major Governmental Funds-Special Revenue Funds......----.... 26 - 28 Schedule of Revenues, Expenditures and Changes in Fund Balances- Budget and Actual -Non-Major Special Revenue Funds,,, ,,,,,.... 29-40 Agency Funds Description.,.... ...... ......­ ..­­.­...... 41 Combining Statement of Changes in Fiduciary Assets and Liabilities- All Agency Funds..... 42 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 Government Auditing Standards,...........­­­­....... 43 -44 Independent Auditors' Management Letter............­­...­­...­­..............­­...­­­­............. 45-46 I IK MWANAW"i, INDEPENDENT AUDITOR SREPORT To the Honorable Robert Peryam, 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, 2009, which collectively comprise the Sheriff's basic financial statements as listed in the table of contents. These financial statements are the responsibility of the Sheriffs management. Our responsibility is to express opinions on these financial statements based on Our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in, the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinions. As discussed in Note 1, the accompanying financial statements were prepared for the purpose of complying with Section 218.39(2), Florida Statutes, and Chapter 10,550, Rules of the Auditor General-Local Governmenta/ 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, 20109, 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 January 9, 20101 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 January 9, 201O 3 BASICS FINANCIAL STATEMENTS MONROE COUNTY,FLORIDA SHERIFF Sheet,Governrylemal Funds, Seplember iG 200,9 . .......... ........ 'Non-Major Funds 11 ................ Shared General Trauma Star Rad I o Cx,s HIDTA Asset Other ............ Grants Grams Forfeiture Governmental Total Assets C h and: s ash equry akw,4s S 6 295 367 9Q,378 S fy 9�,0I,0 $ 9N4, t,PS $ S 5,054,207 $ 087 822 $ 16,841 DCWr buo,4 fiixo&>zmd of CourN Camimiss,orjerts 15,97 4 - 135,329 - 258 465 407,767 DUe 140H,ntMPT tunds 462,666 2,299 7 617 vvempnental wnt,% 1,4-,6 152 62,wg Due Inarn olrwr q 223,G54 595,635 uo f�om 0�hers 3,379 142,963 BJWL892 ............... .. ........ _5,064 57,�40............... Total assets 6,,803,273 S 90,,378 $ 69 010 1,627,74 7 S 2,,)s Fs34 5,054,207 $ 5,859 501 19,7019,940 UablIlVes and Fund Balances, Liabl4tles: AQ(:fxw,,;pay lb,ta $ 2,464 247 65 V,897 $ 79,261 $ $42,038 3,57?,443 Arcr "wages and bw its pAVitde 2,234 143 253,185 Dum tm'B"wd at Count�comfv�ssjonors I 615,6C'4 90,3 78 49,396 2 4BT3,�B o her�,101),avrWrmntil unR8 EQ,036 2,128,61 a .595,613 15Q,691 854,340 Uw,,to other hinds 189,173 17,628 1 qp,822 1 216,048 Deteaei revqnuo 6M.670 ToW labIllfles, 79,262 896 9 730,578 Fund balances 7.012 4,974,945 a)97.605 Total llaWtles and fund Winces $, 6,803 273 ,$ 90 378 $ 69,0V3 1,627,11( $ 205,834 $ 5054207 $ 5,859 5C 19?D S 9,940 UM The naves to the hnamcal statements 4 are 21)lnfffq,,it Part of ffiks stntermmt Q CY, 0 w I", C w — U� w "o,Gki n v xp 1,4 C. 4 o m Io lrb 0 '7M"N V) a, E 'J'� �oacr IZ '1 0 4 0 cl� Ia lf� ID �o N "I�o m "q wl� 44� (N NO: -t La In e, co L14 1p 0 In N wl If, I'j o 14 .71 cl) LO V) 4YY of r.. P In E r 0 0 z o 4 0 Ch IT A. N to n o lo Lo w� Pl. m M 0 G Cr SXa 14 M eq w, eN It pj ILI Lo N RSA 0 In It m to In M $9 ; r E IA r—m Ift V u. N In mc I, 'k IL ocr 21 iu lq Vq S cI cN -C s "p �19 u) o LIM m u. M z Lu n 0 m w w 10 W z 0 0) Lo 0 7 17 > Lo Cs w r4 w, m ct 7 P-� lo o Ia tN uD P, In P-0 IS o a, In r Qj o E E Rai tu 0 co co m Ir- f 'E v o> -6 rm c 3' o E c Iwo �01� E 0 cxL '2 cm o u E o 0 w c c o > 43 F x:1- m ty A l; w , I o v P c c In w In % w u a CIL 0 & t E. a E q > 0 z M a 7R m x 0 CK Ul w w LL 11- MONROE COUNTY, FLORIDA SHERIFF Statement of Fiduciary Assets and Liabilities Agency Funds September 30, 2009 Civil Total Process— Bonds Inmate _.Agency Assets Cash and cash eqUivalents $ 13,502 $ 648,396 $ 51,100 $ 712,998 DUe from other fuinds 37 - - 37 Total assets $ 13,5391 $ 648,,396 $ 51,100 $ 713,035 Liabilities Accounts payable $ 300 $ - $ 6,535 $ 6,835 Due to Board of County Commissioners 11,600 - 11,600 Due to other funds - 14,002 14,002 Due to other governmental units - - 376 376 Due to individuals 1,639 648,396 30,187 680,222 Total liabilities $ 13,539 $ 648,39,6 $ 51,100 713,035 The notes to the financial statements 6 are an integral part of this statement. MONROE COUNTY, FLORIDA SHERIFF Notes to Financial Statements Year Ended September 30, 2009 Note 1 - Summary of significant accounting policies Reporting entity ® The Monroe County, Florida Sheriff (the "Sheriff") is a separately elected County official established pursuant to the Constitution of the State of Florida, The Sheriff's financial statements do not purport to reflect the financial position or the reSLIltS 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 3,9 of the Governmental Accounting Standards Board (GASES), 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. 0, Rules of the Auditor`General, which requires the Sheriff to only present fund financial statements. The General Fund and Special Revenue Funds are governmental funds that use the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized when measurable and available. Revenues are considered to be available when they are collectible within: the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting, However, debt service expenditures as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. The Sheriff reports the General Fund and Special Revenue Funds as governmental funds and Agency Funds as a fiduciary fund type. The General Fund is used to account for all revenues and expenditures applicable to the general operations, of the Sheriff. Special Revenue Funds account for the proceeds and uses of specific revenue sources that are legally restricted or committed to expenditures for 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, HIE TA 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 HIDTA 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, 2009 Note I - Summary of significant accounting policies (continued) Budgetary requirements - Expenditures are controlled by appropriations in accordance with the budget requirements set forth in the Florida Statutes. Budgets are administered for all funds 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. lncluded are investments in the State Board of Administration Local Surplus Funds Investment Pool Trust Fund ("SBA"), which consists of the Florida PRIME and the Fund B Surplus Funds Trust Fund ("Fund B"). The Florida PRIME is a 2a7-like fund stated at share price, which is substantially the same as fair value, 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 ands 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, 2009 consist of the following: Type Credit Quality Rating Fair Value Demand and time deposits N/A $ 17,400,755 SBA Unrated 153,249 $ 17,554,004 Demand and time deposits are fully insured by the Federal Deposit Insurance Corporation for the first $250,000 at each institution 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 Sheriff's 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, 2009 Note 2 —Deposits and investments (continued) As of September 30, 2009, the Sheriff had $153,249 invested in the SBA, which was less than 1% of the Sheriff's total cash and cash equivalents. Of the $153,249 invested in the SBA, the Sheriff had $5,519 or 4% invested in the Fund B and $147,730 or 96%, invested in the Florida PRIME, The Florida PRIME is rated by Standard and Poors. The current rating is AAAm. Fund 6 is not rated by any nationally recognized rating agency. The weighted average days to maturity (WAM) of the Florida PRIME at September 30, 2009 is 33 days, Next interest rate reset days for floating rate securities are used in the calculation of the WAM. The weighted average life (based on expected future cash flows) of Fund B at September 30, 2009 is estimated at 6.69 years, However, because Fund B consists of restructured or defaulted securities there is a considerable uncertainty regarding the weighted average life. The amount of $1,132,990 represents restricted cash in the 911 Wireless Fund. This amount of cash is in a separate account according to Statute, The County must use the funds only for capital expenditures directly attributable to establishing and provisioning E91 1 services, which may include next generation deployment. Note 3 -Capital assets A Summary of changes in the Sheriff's capital assets, presented in the government-wide financial statements of the County, is as follows: Balance Balance 10/011'2008 Additions Deductions 09130/200,9 Buildings and improvements $ 2,499,151 $ 200,324 $ 33,943 $ 2,665,532 Equipment 32,108,073 3,962,374 1,658,002 34,412,445 Construction in process 96,302 - 81,412 14,890 $ 34,703,526 $4,162,698 $1,773,357 $, 37,092,867 Accumulated depreciation $ 14,423,502 $2,672,258 $1,2 81,7 6O $ 15,814,000 9 MONROE COUNTY, FLORIDA SHERIFF Notes to Financial:, Statements Year Ended September 30, 2009 Note 4 - Long-term debt The following is a summary of changes in the Sheriffs long,-term debt for the year ended September 30, 2009, presented in the government-wide financial statements of the County: Compensated Absences Long-term debt, beginning of year S 3,688,249 Additions 62,662 Reductions (40,484) Long-term debt, end of year $ 3,7101,427 Note 6 - Retirement plan Plan description - The Sheriff's employees participate in the Florida Retirement System (""FIRS""), 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 FIRS. As a general rule, membership in the FIRS 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 FIRS 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, 10 MONROE COUNTY, FLORIDA SHERIFF Notes to Financial Statements Year Ended September 30, 2009 Note 5 - Retirement plan (continued), In addition to the above benefits the FIRS 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 service, These participants receive a contribution of self-direction in an investment product With a third party administrator selected by the State, Board of Administration. The State of Florida annually issues a publicly available financial report that includes financial statements and required supplementary information for the FIRS. 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. Funding policy - The FRS is noncontributory for members. Governmental employers are required to make contributions to the FIRS based on statewide contribution rates. The contribution rates by job class at September 30, 2009 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, 2009, 2008 and 2007, were $4,850,567, $5,004,708, and $5,394,955, respectively, which were equal 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 andl the plan is funded by a Hartford Life Insurance Company and AlG 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 Sheriff's Office has no liability beyond the payment of bi-weekly payroll contributions, Monroe County Sheriff's office also offers a profit-sharing: pension plan known as the 401(a) Discretionary Contribution, Pension Plan. Only full-time employees of the Sheriffs 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 comimencing 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 FRS's special risk retirement rate and the rate given to the FIRS class-group that the Dispatcher's fall into. The Sheriff contributed $98,254 for the year ended September 30, 2009 and there were no employee contributions, 11 MONROE COUNTY, FLORIDA SHERIFF Notes to Financial Statements Year Ended September 30, 2009 Note 6—Other postemployment benefits (OPEB) The Monroe County Board of County Commissioners (BOCC) administers a single-employer defined benefit healthcare plan (the "Plan"), In accordance with Section 112,0801 of the Florida Statutes, the BOCC is, required to provide retirees with the opportunity to participate in this Plan because Monroe County provides a medical plan to active County employees. The Plan provides health care benefits including medical coverage, prescription drug benefits, dental benefits and life insurance coverage 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. The BOCC approves, the rates for the coming calendar year for the retiree and County contributions at an open meeting prior to the annual enrollment process. Eligibility for post employment participation, in the Plan is limited to full time employees of the Board, the Constitutional Officers, the Land Authority, and retirees. Retirees hired after October 1, 2001 must contribute the premium determined by the BOCC for all participants prior to the annual enrollment process. Retirees hired before October 1, 2001, who retire from the County with 10 years of full-time service and are covered by the Florida Retirement System, must contribute $50 from each Florida Health lnsurance Subsidy payment from the Florida Retirement System, Other conditions apply to employees hired before October 1, 2001 who have retired before the normal retirement date, have not reached age 60, and whose age and years of service to the County do not equal 70. In conjunction with the implementation of GASB Statement 45 during fiscal year 2008, the BOCC, engaged an actuarial firm to determine the County's actuarially determined annual required contribution and unfunded obligation, which includes any obligation related to the Authority. The Authority 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, Note 7 -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 12 MONROE COUNTY, FLORIDA SHERIFF Notes to Financial Statements Year Ended September 30, 2009 Note 7 - 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. Settled claims have not exceeded this commercial coverage in any of the past three years, The Sheriff makes payments to thew Compensation and Group Insurance Funds based on estimates of the arnounts needed to pay prior and current year claims, Note 8 - 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 Sheriff's 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 Sheriff's financial position, Note 9 - 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, 2009 were $5,241,929, The following is a schedule by years of minimum future rentals under operating leases as of September 30, 2009: Year Ending temb�er30 2010 $ 5,016,916 2011 5,037,763 2012 4,719,170 2013 4,607,995 2014-20117 5 487 879 Total _4,111 723 Note 10 —Deferred Revenues, At September 30, 2009 the agency has a deferred revenue in the Special Assignment Fund that represents monies collected to be used in the future for DUl Saturation Patrols and ID Inspections, Amount deferred as of September 30, 20019 is $984. 13 MONROE COUNTY, FLORIDA SHERIFF Notes to Financial Statements Year Ended September 30,, 2009 Note 11 —Surplus fund balance The Sheriff is reporting an overall surplus fund balance of$7,012 in the Grants Special Revenue Fund. This represents a surplus of $7,617 of interest earned on the County-wide 911 project and a deficit of$605 for Hurricane Ike and Hurricane Wilma that the Sheriff anticipates, receipt of grant reirnbUrsement for these expenditures during the next fiscal year. Note 12— 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 20,0�8, 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 Peryarn occurred on January 6, 2009,, Note 13— Reclassification The funding received from the Board of County Commissioners ("the BOCC") is reported in these financial statements as an "'other financing SOUrceft transfer pursuant to changes in the Florida Uniform Accounting System. In prior years, the BOCC funding was reported as revenue from charges for services. 14 REQUIRED UIRED SUPPLEMENTARY INFORMATION TIO MONROE COUNTY,FLORIDA SHERIFF Schedule of Revenues, Expenditures and Changes m Fund Balances Budget and Actual -General Fund Year Ended September 30, 2009 Variance Wi�th Final Original Final Positive Buidget__ Bud e�t Actual Revenues. —A�eR�Iln —) investment incorne $ $ - $ 16,769 S 16,769 %sceflaneous 1,685 465,452 3,767 Total revenues 11,685 482,221 470,536 Expenditures: Current Personnel services, 31,199,765 30,287,8014 29,476,869 810,935 Operating expenses. 9.566,601 9,678,649 9,497j 78 181,471 Capital Outlay 893,087 1,433,000 1,327,001 105,999 Contingen6es/Aid to other governments - 260000 Total expenditures 41,659,,453 41,659,453 40,301.048 1,358�,405 Excess of revenues over expenditures (41,659,453) (41,647,768) (39,812,827) Other financing uses: Insurance proceeds - 37,881 103,207 65,326 Transfer(to)/from Board of County CornmissOners 41,659,453 41,60,9,887 391,896,797 (1,713,090) Transfer(to)/from other government units (82,150) (82,150) Transfers(to)/from other funds ___ft9,027L Total other fl nancing,uses — —._L9�,0�27 4T,-6,59,453 41,�-47,768 39,818,827 1,828,94L) Excess of revenues over expenditures and other fi nancing uses - Fund balances,beginning of year Fund balances,end of year $ $ $ 15 MONROE COUNTY,FLORIDA SHERIFF S&edule of Revenues, Expenditures and Danges in Fund Balanc.es Budget and Actual -TRAUMA STAR Year Ended September 30,2009 Variance With Final Original Final Positive Budget Budget Actual tN2 ati e Expand iturew, Current Personnel services $ 469,276 $ 531,276 529,001 $ 21,275 Operating expense 792,438 655,438 576,941 78,497 Capft8l OUday - 75,000 65,3914 9,606 Total expenditures 1,261,714 1,261,714 1,171,336 90,378 Excess of revenues over expenditures (1,261,714) 1,261,71 171,336) 90,378 Other financing sources: 'Transfer(tc)lfrorn Board of County C oni miss joners 1,261,714 1,261,714 1,171,336 Total other financing sources 1,261,714 1,261,714 1,171,336 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, Expenduftffes and Changes in Fumd Balanc,,a:5 Budget and Actual- RADO COMMLftCA'rJONS, Year Ended September 30,2009 Variance With Final Original Final Positive Expenditures: ! dget - qati �udqat Budd_ Actual (Neve) Current: Personnel services 320,058 $ 218,558 $ '187,322 $ 3 t,236 Operabing expense 1108,877 '192,877 164,192 28,685 caputaj outlay - 1,500, 1,291 209 Contingency expense -- - --- 16,000 16,0.00 Total expenditures 428,935 428,935 352,80�5 76,130 Excess of revenues over expenditures (428,935) L52,805) 76,133 Other financing sources: Transfer(to)/from Board of County Commissioners 428,935 428,935 359,605 (69,330) Transfer(to)/from other governments -.—A,800 6 0' 42,8,9,35 35,2,805 Total other financing sou sources 80 3 ) Excess of revenues over expenditures and other financing sources Fund balances,beginning of year Fund balances,end of year $ 17 MONROE COUNTY,FLORIDA SHERIFF Sched,Lde of Revenues, Expenditures and Changes in Fund Balances Budget and Actual - HIDTA Grants Fund Year Ended September 30, 2009 Variance With Final Original Final Positive udqet Actual (Negative Revenues: inter, crvern aiental-other governmeM Ulrl'tS 22,300,000_ $ 21,97E,000 2 0,3 1L—a Total revenues 22,300�,000 21,975,000 21,003,797 --- _._.(971,203) Expenditures: Current: Personnel services 5,175,000 5,17 5,00O 4,899,999 275,001 Operating expenses 15,600,000, 15,800,DOO 15,184,479 6,15,521 Capital outlay 1,3010,000 1'000'000 919,319 80,68 1 Debt services 50 0 Total expenditures 22,300,0,00 21,975,000 21,003,797 971,203 Excess of expenditures over revenues - Fund balances,beginning of year Fund balances,end of year 18 MONROE COUNTY,FLORIDA SHERIFF ScheduBe of Revenues,, Expenditures and Changes in Fund Balances Budget and ACtL4-Grants Fund Year Ended September 30, 2009 Variance With Final Original Final Positive Revenues: . rg udge� budget .. Actual _( �jg_a_t�.. _.. .. ­_ _ Intergovernmental-other government units 535,000 $ 1,440,000 $ 1,436,931 $ (3,069) Investrnent income 5,000 2 100 Total revenues 540,000 1,442,100, 1,438,958 142) Expenditures: Current� PersonnO services 420,800 455,000 413,970 41,030 Operating expenses 165,848 150,0010 142,030 7,970 Capital outlay 348,352 720,000 715,811 4,189 Aid to governmenWnon-profits 2'500 _...____.2,435 65 Total expenditures 935,000 1,327,500 1:,274,246 53,254 Excess of revenues over expenditures 114,600 164,712 50,112 Other financing sources- Transfers(to)/frorn Board of Comity Commissioners 250,,000 250,000 202,647 (47,353) Transfers(to)/from other funds 145,000 74,119 74,148 29 Total other financing sources 395,000 324,119 276,795 (47,324) Excess of expenditures and other financing uses over revenues - 438,719 441,507 2�,788 Fund balances,beginning of year (434,495) (434,495) Fund balances,and of year $ (434,495), $ 4,224 $ 2.788 19 MONROE COUNTY, FLORIDA SHERIFF Schedule of Revenues, Expendftures and Char es in Fund Balances Budget and Actuaq-Shared'Asset Forfeiture Fund Year Ended September 30, 2009 Variance With Final Original Final Positive .....Budget N9udget Actual (Negative) Revenues, Investment income $ 207,50O $ 227,500 $ 227,412 $ 88 Total revenues 2017,500 227,500 227,412 88 Expenditures: CUrrent Personnel services 1,000 1,000 950 50 Operating expenses 1,000 1,000 9511 49 Aid to other governments/non-profits 205,500 155,000 154,881 119 Total expenditures 207,500 157,000 156,782 218 Excess of revenues over expenditures - 70,500 70,,630 130) Fund balances,beginning of year 4,904,315 4,904,315 4,904,315 Fund balances,end of year $ 4,904,315 5 4,974,815 $ 4,974,945 30)_ 20 OTHER SUPPLEMENTARY INFORMATION cc aD cj�) C� CII) WI) cq in CN M to N co a) cli co Cad M 11 m 0 -N cn Y� CD Q0 tl- CD LN cl�) t- m o <0 �o It 0 0 cli N CQ 0� Nt Ll� aj� rt cl�Lq 1-:1 to co t'- Cl? m Lo t:: t�o !�? 00 0) o 06 sir Cad C114 Ln ull Coal �7 477 CD Cl x co to 41) Ln 0 LI, fl) m m 0 cr, m r! M, m 0 M kll> �o Lo (10 (o It N 0 M LO Q0 (4) 04 C14 C14 tN ID 04 M (M 0) CTF U) ID 0 Pq >, oC M LL a �5 U. (n U. E ui rr P, t, cw 0 M u to w 0 ui 0 irl �o 'Ds co LO co co >- 0) 0� co co co 0 CN LO rs en E 0 (J ss co co m Inram' irate m LO 0 -0 co cx `-_4 co E 0 x ILI E E —U, 0 > es 0 f > 0, 0 E 1.4 0 0 0 o E E E O Q, x m a u 0 E x a.2 2 0 6 c c > 4 Z 0 ILI� 19 6 0) 0 Q) 46 c E2 C4 — 0 �w —0 , 21 > -Lb :0 ul Ul W U. MONROE COUNTY, FLORIDA SHERIFF Non-Major Special Revenue Funds Description The put-pose 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 progran, 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 UI,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. State Fine and Forfeiture (State Forfeiture) - 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. Contract Administrative Fund - This fund accounts for receipts of service fees collected for administering HIDTA, South Florida Law Enforcement Trust Fund, Impact Support arid' the NHAC Financial Unit, Expenditures relate to the costs, of administering their activities. Commissary Fund - This fund accounts for receipts and disbursements of inniate, 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. Inter-Agency Communications Fund — This fund accounts for revenues and expenditures allocated for radio communications, 911 Wirelessl Wireless Enhancement Fund (E911) — This fund accounts for fees levied on each telephone access line in Monroe County for the enhancement of the 911 emergency telephone systems, 22 Ma NROE COUNTY,FLORIDA SHERIFF Combinaig Balance Sheet - Non-Mlajor Governmental Funds Special Revenue Funds September 30,2009 Impact Federal Dul!y_ Teen Court Support Forfeiture Assets Cash and cash equivalents $ $ $ $ 1,192,741 Due frorn Board Of County Commissioners 969 Due from other funds 985 Due from governmental units 375 6,480 83,740 DUH,from others 2,655 - - - TctaB assets $ 6,48,0 83,740 $ 1,192,74-1 Liabilities and Fund Balances Liabilities: Accounts payable $ $ $ - $ 65,4 Due to Board of County Commissioners 3,044 - Due to other governmental units - Due to other funds 4,000 6,480 8f,1.696 1,061 Deferred revenues 984 - Total liabilities 4�984 6,480 83,740 1,715 Fund balances - 1,191,026 Total liabilities and fund balances $ 4,984 =$ 6480 $ 83,740 1,192,741 23 MONROE COUNTY,FLORIDA SHERIFF Combining Balance Sheet-Neon Major Governmental!Funds Special Revenue Funds September 30, 2009 Law Enforcement State Airport Contract Trust Fund: Forfeiture Services Administrative Commissary Assets Cash and cash equivalents $ 42,210 $ 44,062 $ - $ $ 194,"1 10 DUe from Board Of County Commissioners - - 13 6,918 - Due from other funds - 46 - 2,13,697 7,406 Due from governmental units - 52,368 Due from others - --- —.-46,542, Totail assets �2,21 0 $ 44,10 136,918 $ 2 6 6,0­65 $ — 248,058 Liabilities ands Fund Balances Liabilities-, Accounts payable $ 36,025 $ 1,207 $ - $ 46,872 Due to Board of County Cornmissioners, 5,975 42,501 49,048, - Due to other governrnenW units - 400 - 1,530 Due to other funds 210 - 87„870 20,6,04 Deferred revenues - TotaN Nabilifies 42,210 44,108 136,918 690016 .... ............... Fund balances 266,065 179,052 Total habifites and fund balances 42,210 $ 44,108 $ 136,918 $ 266065 $ 248,058 24 MONROE COUNTY,FLORIDA SHERIFF Combining Balance Sheet-Non-Major Governmental Funds Special Revenue Funds September 30,2009 Total S.FL La w Nonmajor Enforcement Inter-Agency Special Revenue Trust Fund Communications E911 Funds Assets Cash and cash equivalents $ 897,077 $ 1,237,498 $ 1,580,124 5,187,822 Due from Board of County Commissioners 32,735 85,843 256,465 Due from other funds 920 - Due fFOM governmental Units 223,054 DUe frown ottiers 142,963 Total assets 49,197 8-9 7,99'-7 $ 11,270,233 —$ 1,665,967 Liabilities and Fund Balances Liabilities: Accounts payable $ 10,657 $ 20,833 $ 265,7901 $ 382,038 DUe to Board Of County Commissioners - 145 2,422 103135 Due to other governmental units 157,761 Clue to other funds 159,691 Deferred revenues '1,057 1:4,070 216,048 Total l�iabiljties T6 8,4-18 - q84 22,0�35 ::::�8�21,2182 61,896 Fund balances 729,579 L248, 11 L8 -5 1 �,68_ 4,997,605 Totai liabRities and fund balances $ 8917,997 $ 1,27Ct,233 $ 1,665,967 $ 5,859 501 26 MONROE COUNTY,FLORIDA SHERIFF Cornbining Staternerd o Revepues,Expendno1cs and Chdnges 6n Fund BaDnca�, Non-Major Gavprnfnental Funds Specia Revenue Fi,ji,lds Year ERded Septprrdbea 30 20109 Impact Federal Off-Duty Teen Court Support Forfeiture Revenues: wergovernmenta[ oVier gavernmen t ullits $ 180�716 $ $ 174�,339 $ Charge,s fol Services 159,000 Fmes and fiog-feiVes 51 853 68,430 Investment income 3,19:5 Total revenues T 232,5 9- 4,�39 162,1 9� Expenditures: Current. Personnel servifes, 239,297 84,438 157,507 OPerafing expenses 24,94fi Capital Ou 8,871 16 tlay ,832 36,000 Aid to other governrnenWnon-profits 4^,781 Total expenditures -0-9 174,T F9 —208,722 Excess of revenues over (under)expenditures 53,4 73 Other financing sources(uses): Ti'ansfers(to)/from other funds 24,879 Y'ranster 00/ftom Board of County GornmjSSwers 6,728 Trx,oisfer 00)ffiom other gorvernments Total other financing sources(uses) —4,179 Excess of revenues and other financing sources(uses)over(under)expenditures, 49,468 Fund balances,beginning of year Fund ba la n c es,end of year $ $ 26 MONROE CO,U'NTY FLORIDA SHERIFF Combpmng S aternerlt on Revenues,ExperrdaurFs and Changes in FLInd Balancvs Non-Mayor Govprnmenta6 Funds Special Revenue Funds Year Ended Septearber 30,2009 Law Enforcement state Airport Contract Trust Fund Forfeiture Services —Ad.ministrative C07TSe'L"� Revenues: IWergovernrnentai other government uinits $ $ $ $ $ Charges for services - 762,506 360,814 Fines and failetures 68,511 Investment income 129 227 1,012 UsceHaneous rncome —7,02a. 17 725 Total revenues 762,733 399,551 Expenditures: Current Pe¢sonnel serWces 38 709 1,650.267 569,472 201,587 ()peiatorig expenses 7,596 i6,139 911,970 68,607 184,579 Capital ouflay 7,025 3,525 368,89,0 Awd to other govemmentsinon-profits 6�y,204 Total expenditures 55,609 2 3 638,079 755,05 6 Excess of revenues over(under) expenditures 745,7132) 124,65-4 Other financing sources(uses),. Transters(to)ffrom other fiinds (2,440) 2,440 Transfer to Board of County Cvrrmssioners 158,049 (42,50 1,745,762 Transfer 00)lfrom other governments Total other financing sources(uses) 1 a5 fla79 —---------------- 1 745 P'6 722 2,440 Excess of revenues and other financing sources(uses)over(under)expenditures 124,654 (353,065), Fund balances,beginning of pear 141.,411 Fund balances,end of year � $ $ $ 179 05 27 MONROE COUNTY,FLORIDA SHERIFF Combinmg Statement of Revenues,Expenditures and Ch,,inges m Fdnd Balances Non-Major(3overrin'lentat Funds Special Revenue Funds Year Ended September 30,2009 &FL Law Total Normajor Enforcement Inter-Agency Special Revenue Trust Fund Communications E911 Funds Reveniaw Intergavernme,wal•other government unr is S 77,005 s $ $ 591,060 Charges for seivices 63,498 1 32 7,101 Fines and forfeitures - - 58,511 Investment mcome 3,740 4,312 11,307 23,922 Miscellaneous income N�961t-_,-'7_ _ L, 6LTotal revenues 80,745 _397,726 11507 ,660 2,35521 Expenditurw Current Personnel servicps - 27,424 109,501 3,103,143 Operabrig expenses 498,688 268,235 344,975 1,542,492 Capital Outlay 385,881 114,924 928,026 Aid to other gaverfunents/irion-piolits - 128845 Total expenditures 518,2,29 5,81,540 -569,406- 702,506 Excess of revenues over(under) expenditures ____(!LJL484) _..._1283,8141 Other financing sources(uses): Transfers(to)lfforn other funds 24,8,79 Transfer(to)Ifforn Board of County Cornrnissnoners 173,924 558,557 2,596,514 Transfer(ta)4Torn Mher governments Total other financing sources(uses) 173,924 655,757 m. 2,618,593 Excess of revenues,and other financing sources(uses)over(under)expenditures (437,484) (109,890) (2,336) (728,653) Fund balances,beginning of year 1,157,063 1,358,088 1,388,021 5,,726,258 Fund ballan,ces,end of year 191 1 1_",8 3,11 997,835 28 MONROE COUNTY,FLORIDA SHERIFF Schedule of Revenues, Expenditures and Changes liar Fund Balances Budget and Activai-Off Duty Fund Year-Ended Septeffiber 30,2009 Variance With Final Original Final Positive Budget I udqet Actual (NeqAt iy�q Revenues: I Intergovernmental-other government uni,ts $ 151,900 $ 185,000 $ 180,716 $ (4,284) Charges for services, 52,000 52,000 51,853 (1�L Total revenues 203,900 237,00�O 2'32,569 L Expenditures'. Current Personneq services 109,045_.. ------------?44,000 39,297 4,703 Total expenditures 109,045 244,00�O 239,297 4,703 Excess of revenues over(under)expenditures 94,855 j7,000) 6„728) 272 Other financing sources: Transfers (to)/from BOCC 000 7,000 Total other financing sources =- 6,728 7,000 7,000 72) Excess of revenues and other financing sources (uses)over(under)expenditures 101,855 - Fund balances,beginning of year Fund balances,end of year $ 10!1,855 $ $ $ 29 MONROE COUNTY,FLORIDA SHERIFF Schedule of Revenues, Expenditures and Charges m Fund Balances Budget and Actual- Teen Court FLaid Year Ended September 30, 2009 Variance With Final Original Final Positive Revenues: Budget Budget Actual (Negative,— Charges for services $ $ 75,000 $ 68 Total revenues, - 75,000 68,430 Expenditures: Current Personnel services 101,093 90,000 84,438 5,562 Operating expense 11,626 11,626 8,871 2755 . - ....--------ZZLLZ�� Total expenditures 1112,719 101,626 93,309 8,317 Excess of revenues over(under)expenditures (112,719) ___(L26,626) {24,872 1,747 Other financing sources. Transfers(to)/from BOCC 101,093 - - - Transfers(to)/frorn other funds 11,626 26,626 24,879 I1,747J Total other financing sources 112,719 26,626 24,879 j1,747L Excess of revenues and other financing sources (uses)over(under)expenditures - - - Fund balances,beginning of year Fund balances,and of year $ $ a $ $ 30 MONROE COUNTY,FLORIDA SHERIFF Schedu0e of Revenues, Expenditures and Changes in Fund Balances Budget and Actual- lrnpact Support Fund Year Ended September 30,2009 Variance With Final Original Final Positive Revenues: budget t udget Actual — _jNegallve) Intergovernmental other government units 206,700 _1_185,000 174,339 $ ±12,661 1 Total revenues 206,700 174,339 (10,661) Expenditures: CUrrent: Personnel services 153,938 163,000 157,507 5,493 Operating expenses 52,762 22,000 16,832 1138 Total expenditures 206,700 185,000 174,339 10,661 Excess of revenues over(under) expenditures - Fund balances,beginning of year Fund!,balances,and of year $ 31 MONROE COUNTY, FLORIDA SHERIFF Schedule of Revenues, Expendihires,and Changes in Fund Balances Budget and Actual- Federal Forfeiture Fund Year Ended September 30, 2009 Variance With Final Original Final Positive Revenues-, ----budget Budget Actual (N_ egallve) intergovernimental-other government units $ $ $ 159,0010 $ 159,000 Investment income 3,195 3,195 Total revenues - 162,195 162,1.95 Expenditures: Current Personnel services 48,130 30,000 24,941 5,059 Operating expenses 63,900 40,000 36,000 4,000 Capital outlay 174,400 55,000 47,781 7,219 Aid to other governments 222,000 10,000 - 10,000 Total expenditures 508,430_ 135,000 108,722 26,278 Excess of revenues over(under) expenditures (508,430) .....(135,f 00) 53,473 1 88,473 Other financing sources (uses) Transfers (to)/from BOCC - -(4,005) _IL0051 Total other financing sources(uses) - (4,005) 4,005) Excess of revenues and other financing sources(uses) over(under)expenditures (508,43,0) Ll 35,000) 49,468 184,468 Fund bala,nces, beginning of year 1,141,558 1,141,558 1,141,558 Fund balances,and of year 633,12'8 $ 1,006,558 =1===jj 9=1=,0 2 6 184,4()8 32 MONROE COUNTY,FLORIDA SHERIFF Schedule of Revenues, Expendaures and Changes in Fund Balances Budget and Actual - Law Enforcement Trust Fund Year Ended September 30, 2009 Variance Original Final With Final Budget B Positive Expenditures: Actual — Neqat!v CUrrent Personnel servuces $ - $ 45,000 $ 38,709 Operating expenses $7,400 596 6,291 Aid to other governme[Its 46,300 62,500 7,59,081' 2,404 Aiid to 110FI-PFONS 69,700 55,00 2 O 3,419 5 23 4,777 Total expenditures 123,400 172,500 155,609 Excess Of revenues over(under)expenditures Ll�)_2,400) 172,500)L_ 60L 16,891 Other financing sources Transfers (to)/fror"n Board of County Commissioners 123,400 175,000 158,049 Transfers from other funds -- - 6 0 ,500 Total L2 -4±0 (16,951) 1 ___JL 1 �other financing sources 1 —3,4 FO- 172,500 155,60,9 L 6,19L Excess of revenues and other financing,sources (uses)over(under)expenditures Fund balances,beginning of year Fund balances,end of year L 33 MONROE COUNTY,FLORIDA SHERIFF Schedule of Revenues, ExpendiWres and Changes in Fund Baiances Budget and Actual-State ForfeAture Fund Year,Ended September 30, 2009 Variance With,Final Original Final Positive Revenues, —.Budget — __ Budget Actual Ptive)_.- Fines and forfeitures $ 157,850 $ 60,000 58,511 (1,489) lnvestrnent income 200 129 (71) klisc0aneous income 75..00 7,025 Total revenues 157,850 67,700 65,665 L2,L3 ) Expenditures- CurfenL Operating expenses 50,714 16,950 16,139 811 Capital outlay 7,500 7,025 475 Total expenditures 50,714 24,450 23,164 1,366 Excess of revenues over(under) expenditures 107,136 43,250 42,501 49) Other financing uses, Transfer(to)tfromi Board Of County Commissioners . .....(:L07,136) 43,250 2 11 50 749 Total other financing uses ___j107,136) 43„250 42,501) —749 Excess of revenues and other financ Ing sources(uses) over(under)expenditures Fund balances,beginning of year Fund balances,end of year $ $ 34 MONROE COUNTY,FLORIDA SHERIFF Schedule of Revenues, Expenditures and Changes in FUnd Balances Budget and Ackial-Ahloort Seiimces Year Ended September 30, 2009 Variance With Final Original Final Positive Actual (Negative) Expenditures-, Current Personnel $ '1,466,857 1,663,962 $ 1,650,267 $ 13,69:5 Operating expenses 82,375 100,000 91,970 8,030 Capital outlay 1,300 --_IOOQL ___3.525 4�!L L Total expenditures L550,532 1,773,962 1,745,762 28,200 Excess of revenues over(under) expenditures (1,550,532) (1!,773,962 (1,745,762) 28,200 Other financing sources,: Transfers(to)/from Board of County Commissioners 1,5 0,a32 1.,'773,962 1,745,762 21 20_0) Total other financing sources 1,550,532 1,773,962 1,745,762 _L __ ('28,200')' Excess,of revenues and other financing sources (uses)over(under)expenditures - - Fund balances,beginning of year Fund balances,end of year $ $ $ $ 35 MONROE COUNTY, FLORIDA SHERIFF Schedune of Revenues„ ExpendItUres�anid hangles In Fund Balances Budget and Actual- Contract Administrative Fund Year Ended September 30,2009 Variance With Final Original Final Positive Budget Budget Actual (Negative) Revenues: Charges for services $ 305,200 $ 8110,000 $ 762,506 (47,494) 6nterest income - 250 227 j Total revenues 305,200 810,250 762233 (47,517) Expenditures., CurrenL Personnel 266,550 580,000 569,472 '10,528 Operating expenses 38,650 75,000 68,607 1,393 Total expenditures 305,,20�0 655,000 638,079 16,921 Excess of revenues over(under) expenditures - 155,250 (30,596) Fund balances,beginning of year 141,411 141,411 141,411 Fund balances,end of year $ 141,411 $ 296,66 1 $ 266,065 $ 36 MONROE COUNTY, FLORIDA SHERIFF Schedule of Revenues, Expenditures and hangles in Fund Balances Budget and Actual-Commissary Fund Year Ended September 30, 2009 Variance With Final Original Final Positive Budget _Budget Actual (Negative) Revenues: Charges for services $ 450,000 $ 400,000 $ 380,814 $ (19,186) Investment income 2,500 1,500 1,012 (488) MisceVaneous income 27,300 20,000 17,725 L2,275j_ Total revenues 479,800 421,500 399,551 (21,949) Expenditures: Current: Personnel expenses 152,600, 2�15,000 2011,587 113,413, Operating expenses 194,130 200,000 184,579 15,421 Capital outlay 2025 375,000 368,890 110 Total expenditures 3,48,75,5 790,000 755,056 34,944 Excess of revenues over(under) expenditures 131,045 (368,500) (355'505) 12,,995 Other financing sources (uses) Transfers (to))from other funds - 2,5001 2,440 ____L60 Total other financing sources(uses) -- 2,500 2,440 Excess of revenues and other financing, sources(uses)over(under)expenditures 131,045 (366,000) (353,065) 12,935 Fund balances,beginning of year 532,1117 532,117 532,117 - Fund balances,end of year $ 663,162 166,117 $ 179,052 12,135 37 MONROE COUNTY,FLORIDA SHERIFF Schedule of RevenLJOS, Expenditures and Changes in Fund Balances Budget and Actual - S. Florida Law Enforcement Trust Fund Year Ended September 30,2009 Variance, With Final Original Final Positive Audgel t3udget Actual (Negative) Revenues: intergovernmental other government units $ $ $ 7 7 00t 5 $ 77,005, Investment income 3,740 740 Total revenues 80,745 80,745 Expenditures. Current. Operating expenses 380,364 550,000 498,688 511,312 Capitail OUtlay 13,800 5,000 - 5,000 Aid to other governmentsinon-profits 107 000 -----25,000 1 ,541 5a459 Total expenditures 8011,164 .........�r80000 518,229 61,7'71 Excess of revenues over(under) expenditures (801,164) ......�580,000) 437,484) 142,516 Fund balances, beginning of year 1,167,063 1,167,063 1,167,063 - Fund balances,end of year =L===316'589�9 587,063 72%579 $ 142,516 38 MONROE COUNTY,FLORIDA SHERIFF Schedu e of Revenues, ExpenditUreS aii1d Changes in FLind Baiances Budget and Actual- inter-Agency COMMUnicatuons Fund Year Ended Septernber 30,2009 Variance With Final Original Final Positive --,P —n ---"g—et Actual {Negative) "1V Reveues: — --- Charges for services $ 75,000 $ 65,000 63,498 $ (1,5012) investryient incorne 5,5CY15,500 4,312 (1,188) Miscellaneous incorne 335,000 329,916 Total revenues 80,500 405,500 397,726 ,7. 7__L.LA_ L Expenditures; Current: Personnel services - 35,000 27,424 7,576 Operating expense 397,425 275,000 268,235 6,765 Capital outlay 106,0010 395,000 385,881 9,119 Aid to other governments/nor-profits 293,000 - Total expenditures 796,425 7Q5 a tr3 681,540 23,460 Excess of revenues over(ui in d a r) expenditures 715 925L Other financing sources: Trainsfer(to)/from Board of County Commissioners 715,925 180,tLOO 173,924 Total other financing sources 715,925 180,000 173,924 �,6,f176) Excess of revenues,and other financing sources(uses) over(under)expenditures (119,500) (109890) 91,610 Fund balances,beginning of year 1,358,088 1,358,088 1:,358,088 - Fund balances,end of year $ 1,358,088 1,238,588 1,248,198 $ 9.610 39 MONROE COUNTY, FLORIDA SHERIFF ,Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual- E911 Year Ended September 30, 2009 Variance With Final Original Finial Positive Revenues: —,..__Budget...._ _,_,_#udget . Actual - (Negative)__ Investment income $ 9,000 $ 13,000 11,307 $ Total revenues 9,000 -- 13,000 11,307 (1,693) Expenditures: Current Personnel services 81,850 115,000 109,501 5,499 Operating expense 167,700 350,0010 344,975 5,025 Capjtal outlay 319,450 118,000 114,924 3,076 Aid to other governments/non-profits - — 5,000 5000 Total expenditures 569,000 588,000 569,400 18,600 Excess of revenues over(under) expenditures —.(5-60 0q-0) ----(-57-52-00—) ----(L058,0 3) 16,907 Other financing sources: Transfers(to)/from Board of County Commissioners 560,000 560,000 558,557 (1,443) Transfers(to)/from other governments (jL00 2800 Total other financing sources 560,000 —5&0 0-0() —565,757 Excess of revenues and other financing sources (uses)over(under)expenditures - (15,000) (2,336) 12,664 Fund balances,beginning of year 1,386,02,1 1,386,021 1 3 8 6,o 2 1 - Fund balances,end!of year $ 11386021 $ 1 371 021 $ 1 $ 12.664 40 MONROE COUNTY, FLORIDA SHERIFF Agency Fuinds Description The Purpose of each agency fund in the comibining financial statement on the following page is described below. Civil Process Fund- This fund accounts for receipt and disbursement of funds received for the service of papers by the Sheriff, Bonds Fund- This fund accounts for receipts and disbursements of the Bonds "sand.. Inmate Fund - This fend accounts for receipts and disbursements of the monies held by the Sheriff on behalf of incarcerated inmates. 41 MONROE COUNTY,FLORIDA SHERIFF Coimbining Slatement of Changes in Fiduciary Assets,and Uabififles Apl Agency Funds Year Ended September 30,2009 October 1, September 30, Civil Proceu 2008 Additions Deductions 2009 Assets Cash and cash eqUivalents 1,1,,930 107.135 $ 105,563 $ Due from Sather Funds 18 1 9 13,502 '3 $ 7 � Total assets 11,948 S 107,1 0 654 13,539 Liabilities Accounts payable $ 429 $ 105,434 $ 105,563 $ Due to Board of County Cornnussioners, 6,555 76,736 71,691 Due to other funds, Due to individuals 4,964 30.4,19 �44 Total habilihes 1,639 13,539 Bonds Assets Cash and cash equivalents $ 539,408 $ 991,739 882,751 $ 648,396 Due from other Funds Total assets 539,408 $ 991339 $ 882351 $ 64F,396 Liabilities Due to individuals $ 538,127 $ 993,020 $ 882351 $ 648,396 Due to other funds(Inmate W'elfare) 1,281 - 1,281 Total liabifities -53-9,408 $ 884,032 $ 648,396 Inmate Assets Cash and cash equivalents $ 52,041 $ 978,406 $ 979,347 $ 51,100 Due fromOther Funds 1,281 - Total assets -. ---___L28 1_ - $ 53,322 $ $ 980,628 51,100 Liabilities Accounts payable $ 13.559 $ 338,095 $ 345,119 $ Due to Other G�ovt's6,535 254 4,470 4,348 376 Due to General Fund 6,554 87,502 86,188 7,868 Due to Commissary fund 5,400 66j1}1 65,367 6,134 Due to individuals 27,555 449,569 446,937 30187 Total liabilities Totarl All A enc Funds Assets Cash and cash equivalents $ 603,379 $ 2,077,280 1,967,661 $ 712,,998 Due from,Other Funds 1,299 19 1,281 Total assets $ 604,678 $ 2,077„299 -- - 37 $ 7113,0315 Liabilities Accounts payable $ 13,988 $ 443,529 $ 450,682 $ 6,835 Due to Board of County Cornm ssjoners 6,5,55 76,736 71,691 11,600 Due to other funds 13.235 1 53,603 152,836 14,002 Due to other govt's 254 4,470 4,348 376 Due to individuals -----570,646_ _____L473,008 - 1,363,432 _±80,222 Total llabflibes $ 604,678 $ 2,151,346 $ 2,042,989 $ 713,035 42 SUPPLEMENTARY INDEPENDENT DENT AUDITORS' REPORTS 16 11 WEN; INDEPENDENT AUDITORS' REPO RT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASE© a ' AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH Goi�'""ER'P1PmEtivrAUDITIN STANDARDS To the honorable Robert Peryam, 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, 2009, which collectively comprise the Sheriff's basic financial statements and have issued our report thereon dated January g„ 2010 for the purpose of compliance with Section 21 d. g(2), Florida Statutes and Chapter 10,550 Rules of the Auditor General-Local Governmental Entity Audits, We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards„ issued by the Comptroller General of the United States. Internal Control over Financial Reporting In planning and performing our audit, we considered the Sheriffs internal control over financial reporting 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 Sheriff's internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Sheriffs 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 Sheriff's 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 Sheriff's 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 internat 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. Compliance and Other Matters As part of obtaining reasonable assurance about whether the Sheriffs financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with, those provisions was not an objective of our audit and accordingly, we do not express such an opinion,, The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Stc-iodards. This repoirt is intended solely for the information and use of managernent, others within the organization 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 January 9, 2010 44 INDEPENDENT AUDITORV MANAGEMENT ENT LETTER To the Honorable Robert Peryam, 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, 2009, which collectively comprise the Sheriffs basic financial statements, and have issued our report thereon dated January 9, 2010. 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' Deport on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards, Disclosures in that report, dated January 9„ 2019, should be considered in conjunction with this management letter, Additionally„ our audit was conducted in accordance with the provisions of Chapter 19, 9, Mules of the Auditor (general-Local Governmental Entity Audits, which govern the conduct of local government entity audits performed in the Mate of Florida. This letter includes the following information, which is not included in the aforementioned auditors' report.. The Rules, of the Auditor General (Section 19. 4(1)(i)1) require that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial report. No recommendations were made in the preceding annual financial audit report. The Rules of the Auditor General (Section 11 .54(1)(i)2) require our audit to include a review of the provisions of Section 21 .14 , Florida Statutes, regarding the investment of public funds. In connection with our audit of the financial statements of the Sheriff, nothing came to our attention that could cause us to believe that the Sheriff was in noncompliance with Section 218,415 regarding the investment of public funds. The Mules of the Auditor General (Section 10. 54(1)(i) ) require 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. The Rules of the Auditor General (Section 10. 4(1)(i)4) require that we address violations of provisions of contracts or 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. 45 The Rules of the Auditor General (Section 10,554(1)(j)5) provide that the auditor may, based on professional judgment, report the following matters that have an inconsequential effect on 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, The Rules of the Auditor General (Section 10.554(1)(i)6) require that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in 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, Pursuant to Chapter 119, Florida Statutes, this management letter is a public record and its distribution is not limited. Auditing standards generally accepted in the United States of America, requires us to indicate that this letter is intended solely for the information and use Of management and the Florida Auditor General, 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 January 9, 2010 46