FY1992BRANCH OFFICE
3117 OVERSEAS HIGHWAY
MARATHON, FLORIDA 33050
TEL. (305) 743-9036
,N
.•. OO4r
O1�OE COUNTY-
lwannp I. Rotbage
CLERK OF THE CIRCUIT COURT
MONROE COUNTY
500 WHITEHEAD STREET
KEY WEST, FLORIDA 33040
TEL. (305) 294-4641
May 31, 1991
The Honorable Wilhelmina G. Harvey and
Members of the Board of County Commissioners
500 Whitehead Street
Key West, Florida 33040
Dear Mayor and Commissioners:
r iL.L.
'91 MAY 31 A10 :39
BRANCH OFFICE
P.O. BOX 379
MONRj�,ANTA'kbN 1KIPY, FLORIDA 33070
TEL. (305) 852-9253
In accordance with the provisions of Chapter 129.03(2),
I am submitting my proposed budget for the Fiscal Year 1991-1992.
Pursuant to the Board's direction at the meeting of May
15, 1991, this budget includes a cost -of -living adjustment (COLA)
based on the following salary ranges:
Annual Salary COLA
$30,000 and below 3%
Over $30,000 but
less than $40,000 2%
$40,000 and above 1%
All of the above are effective January 1, 1992.
follows:
The increase required by this salary adjustment is as
Cost -Of -Living Adjustment $39,325
Matching Costs 9--90
Total $49,015
Now that the problems associated with the architectural
firm under contract for the design and engineering of the records
storage facility to be located in Jackson Square have been
resolved, that project should resume a normal schedule. The
current schedule calls for complexion in early 1992. As I
The Honorable
Members of the
May 31, 1991
Page Two
Wilhelmina G. Harvey and
Board of County Commissioners
pointed out in my budget transmittal last year, my budgets do not
include any funding for furnishings or moving expenses associated
with the new records facility. I do, however, have funding
available in the Public Records Improvement Trust Fund that can
be used to purchase some of the equipment that will be necessary
for the new facility. My office will continue to require
extensive use of the Truman School facility for dead storage
purposes.
A problem has developed that will materially affect my
office's dead storage requirements. We destroy on an annual
basis a considerable quantity of records from dead storage. This
destruction is in accordance with guidelines and destruction
schedules issued by the Department of State, Division of
Archives, and with their specific approval as required by law.
These records were burned at County incinerators. With the
mothballing of those incinerators, other arrangements must be
made. I was hopeful that the County's negotiations with Montenay
would result in a solution to this problem. Since these
negotiations have been discontinued, we should attempt to arrive
at an agreement with the City of Key West to provide these
services.
Once again, for the Board's information, I have
included some historical data concerning the operation of the
Clerk's Office. The Office of the Clerk of the Circuit and
County Courts - excluding my function as ex officio Clerk to the
Board of County Commissioners - is responsible for the
collection and disbursement of a wide variety of state and local
revenues. I have included on Pages 1 through 3 a revenue history
covering the period from Fiscal Year 1985-1986 through my
estimates for Fiscal Year 1991-1992.
I have also included on Page 5 a comparison of the
Clerk's budgets for the past five years and the 1991-1992 budget
request including a calculation of the average annual increase
over that period. I would point out that more than half of a
7.4% average annual increase of my budgets over the last five
years has consisted of the cost -of -living and merit increases to
employees and that, in every one of those years, I have followed
The Honorable
Members of the
May 31, 1991
Page Three
Wilhelmina G. Harvey and
Board of County Commissioners
the same policy as that established by the Monroe County Board of
County Commissioners for all County employees.
Included under a separate index tab are my transmittal
letter and budget request for the Internal Audit and Tourist
Development Council Audit Functions established in the last
fiscal year.
It should be apparent that this budget has been
prepared and submitted in the spirit of the Board's expressed
desire and direction to "hold the line" this year. The cost -of -
living adjustments that are included represent the only funds
available in the next fiscal year for salary increases of any
nature. It is my understanding, from discussions with the Board,
that it is their intention that no funds for merit increases
would be authorized in any budgets and, furthermore, that any
reclassifications of employees would have to result in net
reductions to the total budget. My budget has been prepared and
submitted on the basis of those assurances. If the Board changes
their policy in the future and authorizes other types of salary
increases to its own departments or other Constitutional
Officers, I will rely on the Board's actions and expressions to
the effect that the same privilege will be allowed for all
Constitutional Officers.
In the past, I have always been able to handle any
unforeseen or unexpected obligations or expenditures within the
scope of my approved budget without the need to come to the Board
for additional funding during the fiscal year. My budget
requests for 1991-1992 incorporate only very minimal increases in
operating expenses and significant reductions in capital
requests. Accordingly, if I am faced with any significant
unforeseen circumstances in the coming fiscal year which require
additional funding, it will be necessary for me to apply to the
Board for assistance in those cases. I will do everything in my
power to avoid that occurrence; however, I feel that it is my
responsibility to advise you of the potential.
The Honorable
Members of the
May 31, 1991
Page Four
Wilhelmina G. Harvey and
Board of County Commissioners
If you have any questions concerning my budget or any
of the enclosures, I would be happy to meet with you at your
convenience, either individually or collectively, to discuss
these matters.
Very truly yours,
Danny L. K e
Clerk of the Court and
ex officio Clerk to the
Board of County Commissioners
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PROJECTED REVENUES
1991
Total Cow
44.3
(Percentages)
'otal Other
16.5
Total State
39.2
TOTAL REVENUES
1990
TntAI Cmmty
Total State
48.9
(Percentages)
Total Other
14.1
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Clerks Revenues/Budget
1987 THRU 1991
Millions
86/87 87/88 88/89 89/90 90/91
Years
0 Clerk's Revenue Clerk's Budget.
2
Clerk to the Board of County
Commissioners
Clerk of the Circuit Court
Clerk of the County Court
Microfilm
Data Processing
Domestic Relations
Total
Budget Summary
Requested
Approved
Requested
'91—'92
190-191
Increase
Budget
Budget
(Decrease)
$625,226
$637,425
($12,199)
1,079,295
1,055,734
23,561
806,620
772,917
33,703
148,220
152,892
(4,672)
348,970
340,306
8,664
49,896
50,599
(703)
$3,058,227
$3,009,873
$48,354
7
Clerk to the Board of County Commissioners
Requested
Approved
Requested
'91—'92
190-191
Increase
Budget
Budget
(Decrease)
Personal Services
$595,776
$574,110
$21,666
Operating Expenses
24,450
24,450
0
Capital Outlay
5,000
38,865
(33,865)
Total
$625,226
$637,425
($12,199) —1.9%
8
Clerk to the Board of County Commissioners
Personal Services
Salaries & Wages $476,997
Overtime 1,000
FICA 36,567
Retirement 81,212
Total Personal Services 595,776
Operating Expenses
Auto Allowance & Travel
3,000
Communications
1,000
Rentals
2,500
Maintenance of Buildings
1,500
Maintenance of Equipment
1,500
Miscellaneous Supplies & Expense
400
Office Supplies
10,850
Educational
2,000
Commissions & Fees
250
Gas, Oil & Lub.
200
Dues & Memberships
650
Subscriptions
600
Total Operating Expenses 24,450
Capital Outlay 5,000
Total
$625,226
0
Clerk to the Board of County Commissioners
Pos.
# Position
Salary
A
1
K
Finance Director
$48,200
A
2
K
Accountant I
22,000
A
3
K
Gen Ledger Super. 11
30,674
A
4
K
Payroll Super. II
30,000
A
5
K
Adm. Asst./Acct. Clerk
23,320
A
6
K
Acct. Clerk 111*
18,075
A
7
K
Acct. Clerk 11
15,500
A
8
K
Acct. Super. 1
24,674
A
9
K
Sr. Data Entry Op.
18,190
A
10
K
Acct. Clerk III
24,003
A
11
K
Payroll/Acct. Clerk II
18,000
A
12
K
Property Clerk
22,000
A
13
K
Chief Accountant
41,000
A
14
K
Acct. Clerk I
17,250
A
15
K
Data Entry Op. I
15,515
A
16
K
Acct. Clerk 1
17,490
A
17
K
Admin. Sec. I1
26,720
A
18
K
Admin. Sec. I
20,000
A
19
K
Pay/Acct. Clerk II
17,750
A
20
K
Acct. Clerk 1
17.890
Subtotal 468,251
COLA 8,743
Total $476,994
*75 % allocated to Clerk to Board of County Commissioners
25 % allocated to Domestic Relations Division
m
Clerk to the Board of County Commissioners
Capital Outlay Request
Quantity Item Total Cost
PC with 40MB HD $5,000
& VGA Monitor
11
Clerk of the Circuit Court
Requested
Approved
Requested
'91—'92
190-191
Increase
Budget
Budget
(Decrease)
Personal Services
$934,645
$895,921
$38,724
Operating Expenses
138,750
137,000
1,750
Capital Outlay
5,900
22,813
(16,913)
Total
$1,079,295
$1,055,734
$23,561
FFz�A
12
Clerk of the Circuit Court
Personal Services
Executive Salary
$66,301
Salaries
669,276
Overtime
10,000
FICA
57,037
Retirement
132,031
Total Personal Services 934,645
Operating Expenses
Contractual Services
15,000
Auto Allowance & Travel
10,000
Communications
7,000
Rentals
15,000
Maintenance of Buildings
1,500
15,000
Maintenance of Equipment
Miscellaneous Supplies & Expense
500
Office Supplies
51,000
Advertising
200
Commissions & Fees
20,000
Gas, Oil & Lub.
800
Dues & Memberships
2,100
Subscriptions
650
Total Operating Expenses 138,750
Capital Outlay 5,900
Total
$1,079,295
13
Clerk of the Circuit Court
POS.
#
Position
Salary
Clerk of Courts
$66,301
Administration
O
1
K
Admin. Asst.
45,551
O
2
K
Chief Dep. Clerk
45,805
O
3
K
Acct. Clerk II PT
4,193
O
4
K
Jury Clerk
22,017
Total Administration
117,566
Recording Division
D
1
K
Sr.Data Entry Op.
19,970
D
2
K
Dept.Super.I
27,000
D
3
K
Recording Clk I
18,395
D
4
K
Recording Clk I
18,395
D
5
K
Data Entry Op.I
16,950
D
6
K
General Clerk PT
16,850
Total Recording
117,560
Probate Division
E
1
K
Law Clerk II
19,735
Juvenile Division
F
1
K
Law Clerk II
19,735
Marriage & Passport
G
1
K
Cashier
16,850
Circuit Civil
B
1
K
Dept. Super.II
15,279
B
2
K
Law Clerk II
17,389
B
3
P
Law Clerk II
18,365
B
4
K
Law Clerk I
18,419
14
Clerk of the Circuit Court
Pos.
#
Position
Salary
B
5
K
General Clerk
17,050
B
6
K
General Clerk
15,729
Total Circuit Civil
102,231
Felony Division
C
1
K
Dept. Super I
25,690
C
2
K
Sr. Law Clerk
19,000
C
3
K
Law Clerk II
17,200
C
4
K
Trial Clerk I
15,900
C
5
K
Trial Clerk I
16,200
C
6
K
Trial Clerk I
17,980
C
7
K
Trial Clerk I _--
T yQ`v r= f
17,050
C
8
P
7 C
18,710
C
9
M
Trial Clerk I
17,065
C
10
K
Trial Clerk I
19,007
C
11
K
General Clerk
18,525
C
12
K
Law Clerk II
16,350
C
13
M
Law Clerk II
/ r"J / ±
18,371
C
14
P
Law Clefk-ff%- p r
17,165
C
15
K
General Clerk
7,998
Total Felony
262,211
Subtotal Circuit Court
655,888
COLA
13,388
Total
$669.276
*55 % allocated to Circuit Civil Division
45 % allocated to Domestic Relations Division
15
Quantity
Clerk of the Circuit Court
Capital Outlay Request
Item Total Cost
6 Computer Terminals $2,400
5 Typewriters 3,500
Total $5,900
16
KM
RM
RM
Clerk of the County Court
Requested
'91—'92
Budget
Personal Services
$752, 820
Operating Expenses
46,300
Capital Outlay
7,500
Total
$806,620
Approved
Requested
190-191
Increase
Budget
(Decrease)
$698,513
$54,307
45,766
534
28,638
(21,138)
$772,917
$33,703 4.4%
17
Clerk of the County Court
Personal Services
Salaries & Wages
Overtime
FICA
Retirement
$593,995
10,000
46,206
102,619
Total Personal Services 752,820
Operating Expenses
Auto Allowance & Travel
1,500
Communications
1,500
Rentals
7,000
Maintenance of Equipment
6,000
Office Supplies
30,000
Advertising
100
Subscriptions
200
Total Operating Expenses 46,300
Capital Outlay 7,500
Total
$806,620
18
K
K
K
L
L
L
L
L
L
L
L
L
L
Clerk of the County Court
Pos.
#
Position
Salary
Misdemeanor
1
K
Senior Law Clerk
$22,085
2
P
Branch Off. Mgr.
23,500
3
M
Branch Off. Mgr.
30,525
4
K
Data Entry Op. II
18,180 ✓
5
M
Law Clerk II
19,126
6
K
Elec.Rec./Trial Cl.
17,850 4:—
7
K
Trial Clerk I
16,854
8
P
Elec.Rec./Trial Cl.
17,463
9
P
Trial Clerk I
16,400
10
P
Data Entry Op. I
16,400
11
K
Elec.Rec./Trial Cl.
16,350
12
K
Cu 54 to
16,050
Total Misdemeanor
230,783
Civil
1
K
/ ,ta C 1�-,r /c-
20,170
2
M
Law Clerk II
23,059
3
P
Law Clerk I
16,050
Total Civil
59,279
Traffic Bureau
1
K
Law Clerk/Trial Clerk
18,180
2
M
Data Entry Op. I
18,465
3
P
Trial Clerk
17,850
4
K
Cashier 1
16,050
5
K
Elec. Rec./ Tr. Clerk
16,250
6
K
Data Entry Op. I
15,600
7
M
Trial Clerk I
16,500
8
M
Data Entry Op. I
17,850
9
K
General Clerk
17,510
10
P
Trial Clerk I
17,865
19
Clerk of the County Court
Pos.
# Position
L
11
P
L
12
P
L-
13
K
L
13
P
.fir
14
M
L
14
K
L
15
M
File Clerk
Data Entry Op. I
File Clerk
File Clerk
Trial Clerk I
Data Entry Oper I
Elec.Rec./Trial Clerk
Total Traffic Bureau
Subtotal County Court
COLA
Total
20
Salary
18,265
17,450
16,050A0---'-•
17,850
16,250
16,600+,"
< <�^
291,085
581,147
12,848
$593,995
1-42
Quantity
Clerk of the County Court
Capital Outlay Request
Item Total Cost
5 Computer Terminals $2,000
(3 Replacements, 2 New)
PC Based Cash Register 5,500
(Marathon Office)
Total $7,500
21
Microfilm
Requested
Approved
Requested
'91—'92
190-191
Increase
Budget
Budget
(Decrease)
Personal Services
$113,070
$108,742
$4,328
Operating Expenses
35,150
34,150
1,000
Capital Outlay
0
10,000
(10,000)
Total
$148,220
$152,892
($4,672)
—3.1%
22
Microfilm
Personal Services
Salaries & Wages $90,717
FICA 6,940
Retirement 15,413
Total Personal Services 113,070
Operating Expenses
Auto Allowance & Travel 500
Rentals 1,750
Maintenance of Buildings 1,500
Maintenance of Equipment 13,000
Miscellaneous Supplies & Expense 400
Office Supplies 18,000
Total Operating Expenses 35,150
Total
$148,220
23
Microfilm
Pos.
# Position
Salary
I 1
K
Dept. Super. II
$22,630
I 2
K
Photo Tech. II
18,871
I 3
K
Photo Tech. I
16,019
I 4
K
Public Rec. Tech.
15,600
I 5
K
Public Rec. Tech.
15,600
Subtotal
88,720
COLA
1,997
Total
$90,717
24
Data Processing
Requested
Approved
Requested
'91—'92
190-191
Increase
Budget
Budget
(Decrease)
Personal Services
$126,071
$117,907
$8,164
Operating Expenses
153,300
152,800
500
Capital Outlay
69,599
69,599
0
Total
$348,970
$340,306
$8,664
2.5 %
25
Data Processing
Personal Services
Salaries & Wages $97,762
Overtime 3,500
FICA 7,605
Retirement 17,204
Total Personal Services 126,071
Operating Expenses
Contractual Services 9,000
Auto Allowance & Travel 3,500
Communications 14,000
Rentals 6,000
Maintenance of Buildings 1,000
Maintenance of Equipment 75,000
Office Supplies 39,000
Education 5,000
Dues & Memberships 300
Subscriptions 500
Total Operating Expenses 153,300
Capital Outlay 69,599
Total
$348,970
26
Data Processing
Pos.
# Position
Salary
M 1 K Data Proc. Super.
$44,200
M 2 K Night Operator
23,309
M 3 K Operator
28,750
Subtotal
96,259
COLA
1,503
Total
$97,762
OVA
Quantity
Data Processing
Capital Outlay Request
Item
Total Cost
— urc ase NCR 9 ys grade
Pay4Ue.Dts
$5,799.92 p6r-month--x-12=
4,� -,5 ,, (
I
PC
PC — �aSS IV
28
n
Personal Services
Operating Expenses
Total
Domestic Relations
Requested
Approved
Requested
'91—'92
190-191
Increase
Budget
Budget
(Decrease)
$47,896
$47,599
$297
2,000
3,000
(1,000)
$49,896
$50,599
($703) —1.4%
FM
Domestic Relations
Personal Services
Salaries & Wages
FICA
Retirement
Total Personal Services
Operating Expenses
Maintenance of Equipment
Office Supplies
Total Operating Expenses
Total
$38,427
2,940
6,529
47,896
500
1,500
2,000
$49,896
30
Domestic Relations
Pos.
# Position Salary
H 1 K Domestic Relations Clerk $19,055
B 1 K Supervisor, Civil Div. 12,501
A 6 K Accounting Clerk II 6,025
Subtotal 37,581
COLA 846
Total $38,427
31
�boouNry�
4J•�eJJM cuip`��G9a
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G:
"Manrip o[ jage .91 MAY 31 Aio .39
BRANCH OFFICE CLERK OF THE CIRCUIT COURT n ." "' ` r WNCH OFFICE
3117 OVERSEAS HIGHWAY MONROE COUNTY , , ! P.O. BOX 379
MARATHON, FLORIDA 33050 b00 WHITEHEAD STREET MOIq#�TA{fr FLORIDA 33070
TEL. (305) 743-9036 KEY WEST, FLORIDA 33040 ft&-(305) 852-9253
TEL. (305) 294-4641
May 31, 1991
The Honorable Wilhelmina G. Harvey and
Member of the Board of County Commissioners
500 Whitehead Street
Key West, Florida 33040
Dear Mayor and Commissioners:
Enclosed you will find my budget requests for the
Clerk's Internal Audit Department and the Tourist Tax Audit
Functions for Fiscal Year 1991-1992.
These requests represent reductions from the budgets in
the current fiscal year.
These two departments were created initially in Fiscal
Year 1990-1991. Monroe County Ordinance No. 026-1990 transferred
the collection and enforcement functions of the Tourist
Development Tax from the Department of Revenue to Monroe County.
The Monroe County Tax Collector was given the responsibility for
the collection of the tax and the Office of the Clerk of the
Circuit Court was charged with the enforcement and audit
procedures formerly carried out by the Department of Revenue.
Attached to this transmittal you will find a memorandum
to me from Charles J. Mansen, Jr., Director of the Internal Audit
Department, which describes our efforts in the public information
and canvassing campaign relative to the Tourist Development Tax
since it became our responsibility on January 1 of this year.
Most of this activity took place in the early transition period;
however, our canvassing and public information campaign will
continue on a permanent basis.
The Honorable Wilhelmina G. Harvey and
Members of the Board of County Commissioners
May 31, 1991
Page Two
As I informed the Commission last year, the Department
of Revenue indicated that they performed less than six audits of
the Tourist Development Tax annually. As indicated by Mr.
Mansen's memorandum to me, we estimate that we will complete
fifteen audits by the end of this fiscal year, September 30,
1991, and thirty audits by December 31, 1991. Those numbers are
estimated and may vary based upon the actual complexity of the
audits, the problems that we may encounter, and the actual amount
of field work required on the audits as scheduled. However,
based upon our experience to date, we feel these estimates are
realistic.
At the end of this year, we will have an idea of the
amount of increased collections which are a result of the
canvassing and public information campaign and the resolution of
audit findings.
The cost of the TDC Audit Functions are, of course,
borne entirely by the Tourist Tax revenues.
The activity of the Clerk's Internal Audit Department
as it relates to County departments has developed slowly due to
our emphasis on the TDC collection and enforcement
responsibilities and the transition which took place in January
of this year. However, as the TDC activities become more
established, we will return our attention to the internal audit
of County functions. Following is a list of internal audit
assignments that we expect to perform from the period beginning
in June and ending September 30, 1991:
Clerk of the Courts:
Cash Audits of Clerk's Divisions
Special Assignments
(Special Assignment will consist of requested
audits which are important because of control
risk and which may postpone scheduled audits,
based on assessment of the control risk.)
The Honorable Wilhelmina G. Harvey and
Members of the Board of County Commissioners
May 31, 1991
Page Three
Monroe County:
Telecommunications Audits
Planning and Building Department Fees and Permits
Airport Division Grants
Capital Projects Fund Activities
It was my intention to establish the internal audit
capabilities on a phased schedule. The second phase of this
program involved hiring another professional internal auditor in
Fiscal Year 1991-1992 and greatly expanding the scope of our
internal audits. However, based upon the Board's expressed
policy of maintaining or reducing current levels of expenditures,
I have postponed the implementation of the second phase of the
development of our internal audit function. I want to hasten to
point out, however, that I believe it is imperative that this
internal oversight and review capability be established as soon
as possible. The growth of the County's activities which has
occurred across a wide spectrum of functions, extending from
Growth Management to a Capital Projects Program which will be the
largest in the history of this County, makes it absolutely
necessary that we provide for the continuous examination of our
financial systems and procedures in order to adequately safeguard
County assets and resources.
If you have any questions concerning my budget or any
of the enclosures, I would be happy to meet with you at your
convenience, either individually or collectively, to discuss
these matters.
Very truly yours,
nn K ha e
Clerk o th Court and
ex office lerk to the
Board of County Commissioners
DLK:RLC
BRANCH OFFICE
3117 OVERSEAS HIGHWAY
MARATHON, FLORIDA 33050
TEL. (305) 743-9036
AGouNry�
V?
{0"% O
490E Cozu;w' �
CLERK OF THE CIRCUIT COURT
MONROE COUNTY
500 WHITEHEAD STREET
KEY WEST, FLORIDA 33040
TEL. (305) 294.4641
MEMORANDUM
TO: Danny L. Kolhage
Clerk of the Circuit Court
FROM: Charles J. Mansen, Jr. e- n
Internal Audit Director
SUBJECT: Tourist Tax Audit Function Status Report
DATE: May 30, 1991
BRANCH OFFICE
P.O. BOX 379
PLANTATION KEY, FLORIDA 33070
TEL. (305) 852-9253
The following statistics represent the results of our efforts to inform the public of the
requirements of the 3 % Local Option Tourist Development Tax:
1) On February 1, 1991, before postage rates were increased, 14288 postcards were mailed
to all Monroe County non -homestead property owners reminding them that any rentals of
their property for six months or less requires the renter to pay the property owner a 3 %
Tourist Bed Tax. The postcards also referred to severe penalties imposed by Monroe
County Ordinance #206-1990 for non-compliance.
a) In response to the postcards, 465 inquiries by telephone and mail were received
from the public.
b) Our office mailed 331 information packets to telephone and mail inquiries.
2) Beginning March 14, 1991 and continuing as necessary, information packets have been
mailed containing a cover letter, the Monroe County Tourist Tax form, the Tourist
Development Tax Reporting Requirements form, an informational brochure about the
tourist tax, a question and answer sheet, and a letter of referral to the Florida
Department of Revenue.
a) 1,353 information packets were mailed to occupational license holders on record
with the City of Key West and Monroe County Tax Collector.
b) 148 additional information packets were mailed to realtors.
c) 105 additional information packets were mailed to trailer parks, mobile home
parks, campgrounds, and recreational vehicle parks.
d) In response to the information packet mailout, our office has received 340 inquiries.
3) The Monroe County Tax Collector has identified 125 new accounts since January 1,
, 1991, of which 92 accounts are known to have received information directly from our
office.
4) The FY 90/91 cost of our mailouts as of May 22, 1991 is detailed as follows:
Postage:
14,288 postcards $1,998.68
1,937 information packets @ 52 cents 1,007.24
Total Postage
Estimated supplies
Photocopying
Printing costs
Total
------------
$3,005.92
890.00
185.00
263.00
------------
$4,343.92
5) We have identified 182 advertisements to rent transient rental properties in Monroe
County and these will receive information packets concerning the Monroe County 3 % Local
Option Tourist Development Tax.
The Tourist Tax Audit Function is projected to complete 15 Tourist Tax audits during the
period from May 3, 1991 to September 30, 1991. A total of 30 Tourist Tax audits are projected
to be completed by calendar year ending December 31, 1991.
If you have any questions, please call me at extension 3344.
Charles J. Manfn,
.
Internal Audit Director
CJM/lmb
MONROE COUNTY, FLORIDA
rr CLERK OF THE CIRCUIT COURT
Internal Audit Department Budget Comparison
For Fiscal Year 10/01 /91 to 9/30/92
--------------------------------------------
CC # Department 90/91
-----------
91/92
----------
Inc/(Dec)
----------
Budget
--------------------------------------------
Budget
-----------
+/-
----------
Inc/(Dec)
----------
021000 Internal Audit Department $72,479.00
$71,133.56
($1,345.44)
-1.86%
021100 Tourist Tax Audit Function 98,000.00
--------------------------------------------
96,063.00
-----------
(1,937.00)
----------
-1.98%
----------
Totals $170,479.00
$167,196.56
($3,282.44)
-1.93%
MONROE COUNTY, FLORIDA
CLERK OF THE CIRCUIT COURT
Proposed Internal Audit Department Budget Requirements
For Fiscal Year 10/01/91 to 9/30/92
Object #
Budget
91/92
Item
Proposed
Budget
--------------
--------
----------------------------------------------
Personal Services Budget:
513120
----------------------------------------------
Salaries & Wages
$40,298.47
513210
FICA - Employer Share
3,082.83
513220
Retirement
6,853.62
513230
Group Insurance
3,762.00
513240
Worker's Compensation
221.64
Total Personal Services $54,218.56
Operating Expenses:
513340
Contractual Services
$1,400.00
513400
Auto Allowance & Travel
5,900.00
513410
Communications - Telephone Service
500.00
513444
Rentals (Copier)
1,200.00
513451
Risk Management Expense (Insurances)
850.00
513461
Maintenance of Buildings
250.00
513464
Maintenance of Equipment
500.00
513493
Research, Studies, & Education
1,250.00
513510
Office Supplies
1,200.00
513513
Software
1,143.00
513515
Advertising
250.00
513516
Commissions & Fees
250.00
513541
Dues & Membership Fees, Registration Fees
230.00
513542
Subscriptions (Books, Publications)
750.00
Total Operating Budget $15,673.00
Capital Outlay:
----------------------------------------------
513640 Capital Outlay Equipment $1,242.00
Total Budget $71,133.56
MONROE COUNTY, FLORIDA
CLERK OF THE CIRCUIT COURT
Proposed Internal Audit Department Budget Detail
For Fiscal Year 10101 /91 to 9/30/92
Object #
Budget 91 /92
Item Proposed
Budget
--------------------------------------------------------------------
513120 Salaries and Wages By Position:
----------------------------------------------
Internal Audit Director:
Salary $40,000.00
1 % COLA from 1 /1 /92 to 9/30/92 298.47
------------------------------------------------------------
FY 91/92 Salary Adjusted For 1 % Cost of Living $40,298.47
513400 Auto Allowance & Travel By Destination:
in -County Travel:
Key West
$200.00
(liw Lower Keys
550.00
Marathon
1,350.00
Islamorada
1,050.00
Key Largo
1,350.00
Out of County (Seminars, Conferences, etc.)
1,400.00
Total Auto Allowance & Travel $5,900.00
513513 Software: (1/2 Allocated to Tourist Tax Audit)
1/2
Lotus 123 Ver 3.1
$175.00
1/2
Wordperfect Ver 5.1
134.50
1/2
Foxpro
284.50
1/2
Harvard Graphics
175.00
1/2
PC Tools Deluxe 6.0
39.50
1/2
Rightwriter 4.0
34.50
1/2
Harvard Project Manager
175.00
1/2
Patton Flowchart III
75.00
1/2
Statplan IV
50.00
Total Software $1,143.00
MONROE COUNTY, FLORIDA
CLERK OF THE CIRCUIT COURT
Proposed Internal Audit Department Budget Detail
For Fiscal Year 10/01 /91 to 9/30/92
Object # Budget 91/92
Item Proposed
Budget
-------------------------------------------------------------------
513640 Capital Outlay Equipment:
1 /2 Compaq 286 LTE Laptop $1,242.00
--------------
Total Capital Outlay Equipment $1,242.00
MONROE COUNTY, FLORIDA
(Iiw CLERK OF THE CIRCUIT COURT
Proposed Tourist Tax Audit Function Budget Requirements
For Fiscal Year 10/01 /91 to 9/30/92
Object #
Budget
Item
Revenues from Tourist Taxes
------------------------------------------ ----
FY 89/90 Actual $5,950,909
FY 90/91 Est. $5,985,525
FY 91/92 Projected $6,395,648, Request 1.502% Fee
Personal Services Budget:
513120
Salaries & Wages
513210
FICA -Employer Share
513220
Retirement
513230
Group Insurance
513240
Worker's Compensation
Total Personal Services
Operating Budget:
91 /92
Proposed
Budget
---------------
1.77% Fee
$105,331
$105,944
$113,203 $96,063.00
$48,456.13
3,706.89
8,242.47
3,366.00
266.51
---------------
$64,038.00
513340
Contractual Services
$1,000.00
513400
Auto Allowance & Travel
9,900.00
513410
Communications - Telephone Service
1,440.00
513444
Rentals (Copier)
1,200.00
513451
Risk Management Expense (Insurances)
850.00
513461
Maintenance of Buildings
250.00
513462
Maintenance of Vehicles
1,000.00
513464
Maintenance of Equipment
750.00
513493
Research, Studies, & Education
2,500.00
513510
Office Supplies
6,950.00
513510
Software
1,143.00
513515
Advertising
550.00
513516
Commissions & Fees
250.00
513521
Gas, Oil, & Lube
2,500.00
513541
Dues & Membership Fees, Registration Fees
500.00
Total Operating Budget
---------------
$30,783.00
--------------
--------------
MONROE COUNTY, FLORIDA
CLERK OF THE CIRCUIT COURT
Proposed Tourist Tax Audit Function Budget Requirements
For Fiscal Year 10/01 /91 to 9/30/92
Object # Budget 91/92
Item Proposed
Budget
----------------------------------------------------------------- ---------------
Capital Outlay:
-------------------------------------------------
Capital Outlay Equipment $1,242.00
Total Budget Requirements $96,063.00
--------------
--------------
MONROE COUNTY, FLORIDA
CLERK OF THE CIRCUIT COURT
Proposed Tourist Tax Audit Function Budget Detail
For Fiscal Year 10/01/91 to 9/30/92
Object # Budget 91/92
Item Proposed
Budget
--------------------------------------------------------------------------------
513120 Salaries & Wages By Position:
------------------------------------------ ------
Tourist Tax Auditor (Full-time):
Salary $26,500.00
3% COLA from 1/1/92 to 9/30/92: 593.19
---------------
Total Tourist Tax Auditor (Full-time) $27,093.19
Tourist Tax Auditor (Part-time):
Salary:
Guaranteed Minimum Hours of 24 hours/wk
@ Hourly rate of $14.88 per hour = $18,570.24
Estimated Additional Hours @ 3 hours/wk 2,321.28
3% COLA ($.45/hr) from 1/1/92 to 9/30/92:
Guaranteed Minimum Hours of 24 hours/wk 419.04
Estimated Additional Hours @ 3 hours/wk 52.38
Tourist Tax Auditor (Part-time) $21,362.94
-------------------------------------------------------------------------
FY 91/92 Salary Adjusted For 3% Cost Of Living $48,456.13
513400 Auto Allowance & Travel By Destination:
In -County Travel:
Key West
$500.00
Lower Keys
1,760.00
Marathon
1,140.00
Islamorada
1,800.00
Key Largo
2,300.00
Out of County (Seminars, Conferences, etc.)
2,400.00
Total Auto Allowance & Travel $9,900.00
--------------
--------------
MONROE COUNTY, FLORIDA
CLERK OF THE CIRCUIT COURT
Proposed Tourist Tax Audit Function Budget Detail
For Fiscal Year 10/01 /91 to 9/30/92
Object # Budget 91/92
Item Proposed
Budget
-----------------------------------------------------------------------------
513510 Software (1/2 Allocated to Internal Audit)
1/2
Lotus 123 Ver 3.1
$175.00
1/2
Wordperfect Ver 5.1
134.50
1/2
Foxpro
284.50
1/2
Harvard Graphics
175.00
1/2
PC Tools Deluxe 6.0
39.50
1/2
Rightwriter 4.0
34.50
1/2
Harvard Project Manager
175.00
1/2
Patton Flowchart 111
75.00
1/2
Statplan IV
50.00
Total Software $1,143.00
Capital Outlay Equipment:
-------------------------------------------------
1/2 Compaq 286 LTE Laptop $1,242.00
---------------
Total Capital Outlay Equipment $1,242.00
--------------
--------------