FY1993BRANCH OFFICE
3117 OVERSEAS HIGHWAY
MARATHON, FLORIDA 33050
TEL. (305) 743-9036
COUNTY
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CLERK OF THE CIRCUIT COURT
MONROE COUNTY
500 WHITEHEAD STREET
KEY WEST, FLORIDA 33040
TEL. (305) 294-4641
June 11, 1992
BRANCH OFFICE
P.O. BOX 379
PLANTATION KEY, FLORIDA 33070
TEL. (305) 852-9253
�7
Z
The Honorable Wilhelmina G. Harvey and �
73
Members of the Board of County Commissioners
500 Whitehead Street _
Key West, Florida 33040 -
Dear Mayor and Commissioners:
In accordance with the provision of Chapter 12,9.03(2 >,
I am submitting my proposed budgets for Fiscal Year 1992-
1993. These budgets reflect an aggregate increase of 3.657%
over the current fiscal year.
Pursuant to the Board's direction, this budget includes
a cost -of -living adjustment (COLA) based on 3% of salaries
effective October 1, 1992.
On May 13, 1992, the Board awarded a contract to H.
Angelo & Company for the construction of the public records
facility. The current schedule calls for project completion
in the summer of 1993. As I 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.
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
The Honorable Wilhelmina G. Harvey and
Members of the Board of County Commissioners
June 11, 1992
Page Two
Fiscal Year 1986-1987 through my estimates for Fiscal Year
1992-1993.
I have also included on Page 5 a comparison of the
Clerk's budgets for the past five years and the 1992-1993
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 same policy as that established
by the Monroe County Board of County Commissioners for all
County employees.
My data processing budget includes an appropriation of
$11,000 for the acquisition and installation of software and
equipment necessary to implement the Public Access Project.
This will allow individuals, lawyers, businesses, real
estate people, the press, and any other interested parties
to gain off -site on-line access on a subscription basis to
the Document Recording and Indexing Systems as well as ten
other on-line programs that service the Circuit and County
Courts.
I make this proposal on the basis of a number of
inquiries that I have had over the years, especially since
the use of personal computers and modems has become
commonplace. Earlier in the year, we distributed a
questionnaire to individuals and businesses that we
identified as potential users of a public access system.
The response to our questionnaire indicates that the system
would be very useful throughout the Keys and that a
subscription rate of approximately $200 per year would
amortize the cost of the equipment over a five-year period.
Users would also be charged a minimal fee to offset the
annual maintenance costs. These numbers are approximate and
will be further defined as we get into full implementation.
The budgets of the Internal Audit Department and the
Tourist Development Tax Audit functions are included under a
separate tab. I have also included a copy of a transmittal
letter which outlines activities of both departments during
The Honorable Wilhelmina G. Harvey and
Members of the Board of County Commissioners
June 11, 1992
Page Three
the current fiscal year. The Internal Audit function is
rapidly becoming an important tool to assist management in
the identification of systemic weaknesses and to make
recommendations for improvements in operations and internal
controls. The Internal Audit budget includes an additional
twenty-five audit hours per week to continue the development
of the capability of this department that I believe will
become vital for the protection of public assets.
The TDC audit statistics indicate that we are meeting
our goal of fifty or more audits per year as compared with
the Department of Revenue that admitted to performing six or
less per year. The efforts of the TDC Audit Department
produced adjustments and delinquent collections well in
excess of our annual budget request. More importantly, the
increasing profile of this function should have a beneficial
effect on the level of compliance and general collection
activities.
Also included is a section which graphically
illustrates certain case filing information for the past
five years and our estimates for 1992.
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. olhage
Clerk of the Court and
ex officio Clerk to the
Board of County Commissioners
DLK:icd
Enclosure
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Total State (41.4%)
Total State (41.3%)
PROJECTED REVENUES
1992
Total County (40.9%)
Total Other (17.8%)
TOTAL REVENUES
1991
4
Total County (41.0%)
Total Other (17.7%)
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16
15
14
13
12
11
10
9
8
7
6
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Clerk's Revenues/Budget
1989 THRU 1993
""/ "%7 89/90 "'/ � 1 91 /92
® Clerk's Revenue
M Clerk's Budget
vr-/vo trrojected)
M.
Budget Summary
Requested
Approved
Requested
'92—'93
'91—'92
Increase
Budget
Budget
(Decrease)
Clerk to the Board of County
Commissioners
$665,551
$625,226
$40,325
Clerk of the Circuit Court
1,129,259
1,079,295
49,964
Clerk of the County Court
835,841
806,620
29,221
Microfilm
161,070
148,220
12,850
Data Processing
327,246
348,970
(21,724)
Domestic Relations
51,090
49,896
1,194
Total
$3,170,057
$3,058,227
$111,830 3.7%
7
Personal Services
Operating Expenses
Capital Outlay
Clerk to the Board of County Commissioners
Requested Approved
'92—'93 '91—'92
Budget Budget
$625,151 $595,776
11,000
24,450
5,000
Requested
Increase
(Decrease)
$29,375
4,950
Total $665,551 $625,226 $40,325 6.4%
8
Clerk to the Board of County Commissioners
Personal Services:
Salaries & Wages $499,065
Overtime 2,500
FICA 38,370
Retirement 85,216
Total Personal Services 625,151
Operating Expenses:
Contractual Services
5,000
Auto Allowance & Travel
2,500
Communications
1,200
Rentals
2,500
Maintenance of Equipment
1,000
Miscellaneous Supplies & Expense
400
Office Supplies
13,000
Educational
2,000
Gas, Oil & Lub.
200
Dues & Memberships
1,000
Subscriptions
600
Total Operating Expenses 29,400
Capital Outlay 11,000
Total
6
$665,551
1>o
Clerk to the Board of County Commissioners
Pos.
#
Position
Salary
A
1
K
Finance Director
$51,500
A
2
K
Accountant I
24,460
A
3
K
Gen Ledger Super. II
28,023
A
4
K
Payroll Super. II
32,000
A
5
K
Acct. Clerk III
19,555
A
6
K
Filing Clerk
16,500
A
7
K
Acct. Clerk II
17,322
A
8
K
A/R Clerk III
* 25,810
A
9
K
Data Entry Op.
16,600
A
10
K
Acct. Clerk III
27,214
A
11
K
Payroll/Acct. Clerk II
19,240
A
12
K
Property Clerk
23,360
A
13
K
Chief Accountant
41,500
A
14
K
Acct. Clerk I
16,900
A
15
K
Data Entry Op.
16,600
A
16
K
Acct. Clerk I
16,600
A
17
K
Admin. Sec. II
28,522
A
18
K
Admin. Sec. I
23,000
A
19
K
Payroll/Acct. Clerk II
19,540
A
20
K
Acct. Clerk I
20,440
Subtotal
484,686
COLA
14,379
Total
$499.065
*75 % allocated to Clerk to Board of County Commissioners
25 % allocated to Domestic Relations Division
10
Clerk to the Board of County Commissioners
Quantity
1
Capital Outlay Request
Item
Check Burster Machine
2 Four Drawer File
2 Desks
4 High Back Chairs
1 Laser Printer (Color)
HP Deskjet 500C
1 Compaq PC w/40 MB HD &
VGA Monitor
Total
11
$2,500
1,000
1,500
1,000
2,000
111
$11,000
Personal Services
Operating Expenses
Capital Outlay
Total
Clerk of the Circuit Court
Requested
'92—'93
Budget
$976,534
144,050
8,675
Approved
'91—'92
Budget
$934,645
138,750
5,900
Requested
Increase
(Decrease)
$41,889
5,300
$1,129,259 $1,079,295 $49,964 4.6%
12
Clerk of the Circuit Court
Personal Services:
Executive Salary
$69,317
Salaries
699,673
Overtime
10,000
FICA
59,593
Retirement
137,951
Total Personal Services 976,534
Operating Expenses:
Contractual Services
15,000
Auto Allowance & Travel
8,000
Communications
7,000
Rentals
13,950
Maintenance of Buildings
1,500
Maintenance of Equipment
15,000
Miscellaneous Supplies & Expense
500
Office Supplies
58,000
Advertising
200
Commissions & Fees
20,000
Gas, Oil & Lub.
800
Dues & Memberships
3,500
Subscriptions
600
Total Operating Expenses 144,050
Capital Outlay 8,675
Total
13
$1,129,259
Clerk of the Circuit Court
Pos.
# Position
O
1
K
O
2
K
O
3
K
O
4
K
D
1
K
D
2
K
D
3
K
D
4
K
D
5
K
D
6
K
E 1 K
F 1 K
G 1 K
B 1
K
B 2
K
B 3
P
Clerk of Courts
Administration
Admin. Asst.
Chief Dep. Clerk
Acct. Clerk II PT
Jury Clerk
Total Administration
Recording Division
Sr.Data Entry Op.
Dept.Super.I
Recording Clk I
Recording Clk I
Data Entry Op.I
General Clerk PT
Total Recording
Probate Division
Law Clerk II
Juvenile Division
Law Clerk II
Marriage & Passport
Cashier
Circuit Civil
Dept. Super.II
Law Clerk II
Law Clerk II
14
Salary
46,007
46,263
4,319
120,166
21,469
27,787
18,947
18,947
17,432
121,910
20,927
20,741
17,329
13,676
19,081
16,500
Clerk of the Circuit Court
Pos.
#
Position
Salary
B 4
K
Law Clerk I
19,572
B 5
K
General Clerk
16,841
B 6
K
General Clerk
16,801
Total Circuit Civil
102,471
Felony Division
C 1
K
Dept. Super I
27,461
C 2
K
Sr. Law Clerk
20,081
C 3
K
Law Clerk II
18,710
C 4
K
Trial Clerk I
17,377
C 5
K
Trial Clerk I
16,500
C 6
K
Trial Clerk I
19,535
C 7
K
Trial Clerk I
17,944
C 8
P
Trial Clerk I
18,062
C 9
M
Trial Clerk I
19,756
C 10
K
Trial Clerk I
16,965
C 11
K
General Clerk
19,981
C 12
K
Law Clerk II
20,471
C 13
M
Law Clerk II
17,350
C 14
P
Law Clerk II
17,892
C 15
K
General Clerk
7,665
Total Felony
275,750
Subtotal Circuit Court
679,294
COLA
20,379
Total
$699,673
*55 % allocated to Circuit Civil Division
45 % allocated
to Domestic Relations Division
15
Lo Clerk of the Circuit Court
Capital Outlay Request
Quantity Item Cost
1 Workstation w/Divider Panels $600
1 Shelving Unit 675
7 Secretarial Chairs 1,750
5 Typewriters 4,250
1 Computer Terminal 500
2 Time Clocks 900
Total $8,675
E
Personal Services
Operating Expenses
Capital Outlay
Clerk of the County Court
Requested
Approved
Requested
'92—'93
'91—'92
Increase
Budget
Budget
(Decrease)
$784,191
$752,820
$31,371
48,300
3,350
46,300 2,000
7,500 (4,150)
Total $835,841 $806,620 $29,221 3.6%
17
Clerk of the County Court
Personal Services:
Salaries & Wages
Overtime
FICA
Retirement
$619,165
10,000
48,131
106,895
Total Personal Services 784,191
Operating Expenses:
Auto Allowance & Travel
1,500
Communications
1,500
Rentals
7,000
Maintenance of Equipment
6,000
Office Supplies
32,000
Advertising
100
Subscriptions
200
Total Operating Expenses 48,300
Capital Outlay 3,350
Total
18
$835,841
Clerk of the County Court
Pos.
#
Position
Salary
Misdemeanor
7
1
K
Senior Law Clerk
$22,718
7
2
P
Branch Off. Mgr.
22,250
7
3
M
Branch Off. Mgr.
32,411
7
4
K
Data Entry Op. II
16,500
7
5
M
Law Clerk II
19,664
J
6
K
Elec.Rec./Trial Cl.
17,538
7
7
K
Trial Clerk I
18,977
7
8
P
Elec.Rec./Trial Cl.
17,659
J
9
P
Trial Clerk I
17,483
J
10
P
Data Entry Op. I
16,500
7
11
K
Elec.Rec./Trial Cl.
17,741
7
12
K
Cashier
16,500
Total Misdemeanor
235,941
Civil
K
1
K
Law Clerk I
19,947
K
2
M
Law Clerk II
24,206
K
3
P
Law Clerk I
17,232
Total Civil
61,385
Traffic Bureau
L
1
K
Law Clerk/Trial Clerk
20,300
L
2
M
Data Entry Op. I
18,974
L
3
P
Trial Clerk I
18,350
L
4
K
Cashier I
17,277
L
5
K
Elec. Rec./Tr. Clerk
16,738
L
6
K
Data Entry Op. I
17,510
L
7
M
Trial Clerk I
17,892
L
8
M
Data Entry Op. I
18,350
L
9
K
General Clerk
18,035
9
Clerk of the County Court
Pos.
#
Position
Salary
L
10
P
Trial Clerk I
18,374
L
11
P
File Clerk
18,680
L
12
P
Data Entry Op. I
17,738
0
13
K
File Clerk
17,132
L
13
P
File Clerk
18,150
1 `S
14
M
Trial Clerk I
16,892
L
14
K
Data Entry Oper I
16,500
L
15
M
Elec.Rec./Trial Clerk
16.914
Total Traffic Bureau
Subtotal County Court
COLA
Total
20
303,806
601,132
18,033
$619,165
'1' /
J
Quantity
Clerk of the County Court
Capital Outlay Request
Item Cost
2 Typewriters $1,700
3 Secretarial Chairs 750
1 Two Drawer Filing Cabinet 450
1 Time Clock 450
Total $3,350
21
Personal Services
Operating Expenses
Capital Outlay
Total
Microfilm
Requested
Approved
'92—'93
'91—'92
Budget
Budget
$121,120
$113,070
37,200
2,750
35,150
Requested
Increase
(Decrease)
$8,050
2,050
$161,070 $148,220 $12,850 8.7%
22
Microfilm
Personal Services:
Salaries & Wages $97,176
FICA 7,434
Retirement 16,510
Total Personal Services 121,120
Operating Expenses:
Auto Allowance & Travel
500
Communications
50
Rentals
1,750
Maintenance of Buildings
1,500
Maintenance of Equipment
14,000
Miscellaneous Supplies & Expense
400
Office Supplies
19,000
Total Operating Expenses 37,200
Capital Outlay 2,750
Total
23
$161,070
Microfilm
Pos.
# Position Salary
I 1
K
Dept. Super. II
$24,809
I 2
K
Photo Tech. II
20,037
I 3
K
Photo Tech. 1
16,500
I 4
K
Public Rec. Tech.
16,500
I 5
K
Public Rec. Tech.
16,500
Subtotal
94,346
COLA
2,830
Total
$97,176
00
Quantity
Microfilm
Capital Outlay Request
Item Cost
1 Camera Workstation $1,500
1 Desk 550
1 Chair 250
1 Two Drawer Filing Cabinet 450
Total $2,750
25
Personal Services
Operating Expenses
Data Processing
Requested Approved
'92—'93 '91—'92
Budget Budget
$130,946 $126,071
171,300 153,300
Requested
Increase
(Decrease)
$4, 875
18,000
Capital Outlay
25,000
69,599
(44,599)
Total
$327,246
$348,970
($21,724) (6.2%)
26
Data Processing
Personal Services:
Salaries & Wages $100,177
Overtime 5,000
FICA 7,899
Retirement 17,870
Total Personal Services 130,946
Operating Expenses:
Contractual Services
9,000
Auto Allowance & Travel
3,500
Communications
12,000
Rentals
6,000
Maintenance of Buildings
1,000
Maintenance of Equipment
95,000
Office Supplies
39,000
Education
5,000
Dues & Memberships
300
Subscriptions
500
Total Operating Expenses 171,300
Capital Outlay 25,000
Total
P*A
$327,246
Data Processing
Pos.
# Position
Salary
M 1 K Data Proc. Super.
$44,200
M 2 K Night Operator
23,309
M 3 K Operator
29,750
Subtotal
97,259
COLA
2,918
Total
$100,177
28
Data Processing
Capital Outlay Request
Quantity Item Cost
High Speed Printer
PC, Software, Modems —
Public Access Project
Total
29
$14,000
$25,000
Domestic Relations
Requested
Approved
Requested
'92—'93
'91—'92
Increase
Budget
Budget
(Decrease)
Personal Services $49,090
$47,896
$1,194
Operating Expenses 2,000
2,000
—
Total $51,090
$49,896
$1,194 2.4%
30
Domestic Relations
Personal Services:
Salaries & Wages $39,385
FICA 3,013
Retirement 6,692
Total Personal Services 49,090
Operating Expenses:
Maintenance of Equipment 500
Office Supplies 1,500
Total Operating Expenses 2,000
Total $51,090
31
4 Domestic Relations
Pos.
# Position Salary
H 1 K Domestic Relations Clerk $20,245
B 1 K Supervisor, Civil Div. 11,189
A 6 K Accounting Clerk II 6,804
Subtotal 38,238
COLA 1.147
Total $39,385
32
BRANCH OFFICE
3117 OVERSEAS HIGHWAY
MARATHON, FLORIDA 33050
TEL. 1305) 743-9036
rG00NTY,
�4J�t;j►Culp0
GG9m
F ;
G:
qOf COup�' !y
i®annpoi�jage
CLERK OF THE CIRCUIT COURT
MONROE COUNTY
500 WHITEHEAD STREET
KEY WEST, FLORIDA 33040
TEL. 1305) 294-4641
MEMORANDUM
TO: Danny L. Kolhage
Clerk of the Circuit Court
FROM: Charles J. Mansen, Jr. v
Internal Audit Director
SUBJECT: Internal Audit Department Status Report
DATE: June 5, 1992
BRANCH OFFICE
P.O. BOX 379
PLANTATION KEY, FLORIDA 33070
TEL. (305) 852-9253
During the period from October 1, 1991 through June 3, 1992, the Internal Audit projects have
been performed as follows:
1. Audit of Impact Fees:
An internal audit of Impact Fees for the period from October 1986 through the current fiscal
year was requested by the Clerk. The objectives of the audit are to determine the County's
potential liability for refunding unexpended Impact Fees, to verify that expenditures of Impact
Fees are for Capital Improvements authorized in accordance with the Monroe County Code,
and to verify that appropriate Impact Fees have been assessed and collected prior to the
issuance of a Certificate of Occupancy in accordance with the Monroe County Code.
The Impact Fee Audit is nearing completion. Audit Findings are currently being developed
and reviewed by Internal Audit and auditee staff. A preliminary draft report will be released
after Audit Findings are completed.
2. Information Systems:
A preliminary survey of Information Systems was requested by Management in January 1992.
The objectives of the survey were to identify areas of possible concern and report to
Management for determination of whether to proceed with an audit.
The results of the preliminary survey were presented to Management in January 1992, with
Management deciding not to request an audit at that time.
3. Southern Bell Long-distance Charges:
An audit was requested by the Clerk to determine whether long-distance calls are properly
authorized and accounted for and to evaluate the adequacy and effectiveness of established
internal controls.
All audit field work has been completed and a draft audit report will be delivered to
Management for review and comment after revisions are completed. A final audit report will
be issued after review and comment by Management.
4. Airport Non -Grant Operating Revenues:
A routine audit was initiated by Internal Audit in January 1992 to review, analyze, and
evaluate the adequacy and effectiveness of the organization's system of internal control
over non -grant operating revenues and the quality of performance in carrying out related
assigned responsibilities.
The Airport audit has been delayed by the Information Systems preliminary survey and the
Southern Bell Long-distance Charges projects, which were judged to be of greater audit
concern. The audit is currently suspended in the preliminary survey stage, with studies of
background documents and analytical reviews of revenue collections. Tests of auditee internal
controls will proceed when other priority projects are completed.
5. Supervision of Tourist Tax Audits:
Internal audit staff has provided supervisory services concerning the conduct and review of
twenty-nine audits and eight tax estimates for the period from October 1, 1991 through
June 3, 1992.
6. Miscellaneous Projects:
Internal Audit performed miscellaneous reviews of activities specifically requested by the
Clerk.
Although the reviews were not comprehensive audits, recommendations were made and
delivered to the Clerk.
2
BRANCH OFFICE
3117 OVERSEAS HIGHWAY
MARATHON, FLORIDA 33050
TEL. (305) 743-9036
`GO!!rl'
J.1 JM' cuiQ` �G
uc
io : f • °�
~DOE oowtt'r. F`d'
39annp 1L. Rotbay
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. v+^k
Internal Audit Director
SUBJECT: Tourist Tax Audit Function Status Report
DATE: June 3, 1992
BRANCH OFFICE
P.O. BOX 379
PLANTATION KEY, FLORIDA 33070
TEL. (305) 852-9253
The following information has been compiled by the Tourist Tax Audit staff.
1) Audits conducted:
5/03/91 through 9/30/91 - 22 audits conducted
10/01/91 through 6/03/92 - 29 audits conducted
Total Audits Conducted - 51
2) The following totals summarize the results of audits conducted through June 3, 1992:
Audit Adjustments issued 5/03/91-9/30/91 $ 11,969.09
Audit Adjustments issued 9/30/91-6/03/92 $100,221.84
Estimates issued 9/30/91-6/03/92 $ 41,286.84
Total Adjustments issued $153,477.41
Pending Audit Adjustments $ 13,770.18
Total Audit Adjustments $167,247.59
3) The Monroe County Tax Collector has received $110,320.11 in audit adjustments. Audit
adjustments totaling $43,157.30 are outstanding.
4) An additional 28 letters of intent to audit have been sent for future audits.
3
5) The Monroe County Tax Collector has a total of 677 active accounts on record. Of these,
there are 196 new accounts, of which 143 are known to have received information
directly from our office.
6) The Tourist Tax Audit Function has sent 69 letters to delinquent taxpayers. The
following statistics are a result of these letters:
34 Accounts have paid
5 Accounts were audited
11 Accounts have been closed, sold, or are handled by a realty agency
8 Accounts were issued estimates totaling $41,039.06
1 of the 8 estimates were paid - $170.20
7 remaining estimates were issued warrants - $40, 868.86
3 of the 7 warrants have been paid - $22, 812.68
7) The Tourist Tax Audit Function has sent 94 "No Account Letters" to property owners
who were previously sent forms with the occupational license mailout in March 1991.
These particular properties were believed to be potential taxpayers. As a result of
these letters:
6 New Accounts
2 Accounts audited
17 have been sold, closed, or are handled by a realty agency
6 have an account number under a different name
19 provided evidence of a long term lease
17 were returned undeliverable
8) The Tourist Tax Audit Function has sent 122 "Identification Letters" to property owners
identified as advertising to rent transient rental properties in Monroe County reminding
the owner of the 3 % Local Option Tourist Tax. In response to these letters our office has
received the following responses:
8 New Accounts
46 provided evidence of a long term lease
20 were sent forms
5 are handled by real estate agencies
2 have an account number under a different name
18 were returned undeliverable
18 were instructed to provide us with a copy of a long term lease
Charles J. Mansen, Jr.
Internal Audit Director
CJM:lmb
4
MONROE COUNTY, FLORIDA
CLERK OF THE CIRCUIT COURT
INTERNAL AUDIT DEPARTMENT
TOURIST TAX AUDIT FUNCTION
3% Tourist Development Tax Revenues By Month
DOR
Collection
85/86
86/87
87/88
88/89
89/90
90/91
91/92
%
Month
Month
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Inc/(Dec)
-----------------------------------------------------------------------------------------------
Nov
Oct
$93,145
$129,670
$201,122
$281,214
$293,725
$351,557
$314,050
-10.67%
Dec
Nov
110,889
184,082
215,823
300,717
340,569
362,689
404,895
11.64%
Jan
Dec
172,377
253,380
302,372
542,601
439,896
504,636
540,214
7.05%
Feb
Jan
224,553
325,639
279,096
540,996
668,064
588,538
694,685
18.04%
Mar
Feb
310,744
426,358
506,614
663,118
694,557
743,876
803,007
7.95%
Apr
Mar
338,078
491,740
494,967
667,461
815,748
810,710
846,129
4.37%
May
Apr
192,030
327,857
401,666
536,537
534,818
550,339
644,446
17.10%
Jun
May
175,673
268,545
602,813
480,962
547,130
453,027
n/a
n/a
Jul
Jun
140,505
204,978
337,520
421,649
403,204
407,464
n/a
n/a
Aug
Jul
169,977
302,919
273,105
358,764
449,025
431,519
n/a
n/a
Sep
Aug
160,077
269,051
279,180
314,650
456,654
459,333
n/a
n/a
Oct
Sep
95,908
278,579
233,110
307,522
290,180
304,959
n/a
n/a
-----------------------------------------------------------------------------------------------
Total
$2,183,954
$3,462,798
$4,127,388
$5,416,190
$5,933,569
$5,968,648
$4,247,428
8.56%
90,
80
70
60
50
cc
M
'0 40
r
t 30
20
10
MONROE COUNTY TOURIST TAX
COMPARISON OF REVENUES BY MONTH
Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep
® 85/86 ® 86/87 ® 87/88 ® 88/89 El 89/90 El 90/91
5
MONROE COUNTY, FLORIDA
CLERK OF THE CIRCUR COURT
INTERNAL AUDIT DEPARTMENT
TOURIST TAX AUDIT FUNCTION
3% Tourist Development Tax Revenuas By Month
DOR Collection
Monthly
Month Month
Reverm
....................
Nov O
93,144.aD
Doc
110,88Q13
Jen
172,377.27
Fab 86
224,55270
Mar
31074405
Apr M
338:077.58
May
192,03011
Jun
175,67274
Jul J
140,50464
Aug
169,978.79
Sap
160,07670
Oct S
95.907.67
Nov O
129,670.25
Doc
184081.85
Jan
253:379.84
Fab 87
325,63A25
Mar
426357.89
Apr M
491:739.96
May
327,856.81
Jun
28854495
Jul J
204:977.85
Aug
302,919.44
Sep
259,051.21
Oct s
278,57&W
Nov O
201.121.68
Dec
215,SM89
Jan
302,37237
Fob 88
279,09624
Mar
506,614,29
Apr M
494,966.93
May
401,66605
Jun
60281321
Jul J
337:619,50
Aug
273.106.38
Sap
279,17A88
Oct s
233,11Q00
Nov O
Dec
300:1385
3007 17.24
Jan
542,60Q78
Feb 89
540,99Q10
Mar
663,118.28
Apr M
867,461.11
May
536,53696
Jun
480,0216
Jul J
421,M56
Aug
358,76379
Sep
314164Q58
Oct s
307521.87
Nov O
293:724,88
Dec
340,56691
Jan
439,89632
Fab 90
688,063.78
Mar
694556.68
Apr M
816:747.68
May
534.817.89
Jun
547,12A81
Jul J
403,204.27
Aug
449,02470
Sap
456,853,97
Oct S
290,179.91
Nov O
351,557.38
Doc
362.WQ02
Jan
504,63fl49
Fab 91
558,537.81
Mar
743,876.20
Apr M
810,70A90
May
550,339.28
Jun
453,02684
Jul J
407,483.64
Aug
431,51A14
Sep
459,33319
Oct S
304,95888
Nov O
314,05Q11
Doc
404,89504
Jan
540,21393
Fab 92
09468S00
Mar
803:007.00
Apr M
846,129.00
May
844,44S80
�.
900
800
700
600
500
400
300
200
100
0
MONROE COUNTY TOURIST TAX
COMPARISON OF REVENUES BY MONTH
O IM 1 S 871 J 0 IM 1 S 891 J 0 IM 1 g 911 J 0'M
86 J O M S 88 J O M S 90 J O M S 92
- 85/86
6
MONROE COUNTY, FLORIDA
CLERK OF THE CIRCUIT COURT
INTERNAL AUDIT DEPARTMENT
Budget Comparison
For Fiscal Year 10/01/92 to 9/30/93
CC # Department 91/92 92/93 Inc/(Dec) %
Budget Budget +/- Inc/(Dec)
021000 Internal Audit Department
$88,109.00
$114,844.00
$26,735.00
30.34%
021100 Tourist Tax Audit Function *
98,484.00
---------
109,244.00
---------
10,760.00
-----------------
10.93%
---------------------------------
Totals
$186,593.00
$224,088.00
$37,495.00
20.09%
* Funded by the Tourist Development Tax
7
MONROE COUNTY, FLORIDA
CLERK OF THE CIRCUIT COURT
Proposed INTERNAL AUDIT DEPARTMENT Budget Requirements
For Fiscal Year 10/01/92 to 9/30/93
CC#
021000
Budget
Item
Personal Services Budget:
513120
Salaries & Wages
513210
FICA — Employer Share
513220
Retirement
513230
Group Insurance
513240
Worker's Compensation
Total Personal Services
Operating Expenses:
FY 92/93
Proposed
Budget
$64,538.00
4,938.00
11,376.00
7,128.00
4,249.00
$92,229.00
513340
Contractual Services
$1,400.00
513400
Auto Allowance & Travel
6,400.00
513410
Communications — Telephone Service
600.00
513444
Rentals
2,715.00
513451
Risk Management Expense (Insurances)
850.00
513461
Maintenance of Buildings
400.00
513462
Maintenance of Vehicles
700.00
513464
Maintenance of Equipment
480.00
513493
Research, Studies, & Education
2,484.00
513510
Office Supplies
1,500.00
513513
Software
250.00
513515
Advertising
250.00
513521
Gas, Oil, & Lube
1,680.00
513541
Dues & Membership Fees, Registration Fees
414.00
513542
Subscriptions (Books, Publications)
750.00
Total Operating Budget $20,873.00
---------------
Capital Outlay:
----------------------------------------------
513640 Capital Outlay Equipment $1,742.00
---------------
Total Budget $114,844.00
8
MONROE COUNTY, FLORIDA
CLERK OF THE CIRCUIT COURT
Proposed INTERNAL AUDIT DEPARTMENT Budget Requirements
For Fiscal Year 10/01/92 to 9/30/93
CC#
021000 FY 92/93
---------- Budget Proposed
Object # Item Budget
513120 Salaries and Wages By Position:
----------------------------------------------
Internal Audit Director:
Salary (FY92/93 = $42,400 * 80%) $33,920.00
----------------------------------------------------------------
Salary Adjusted For Cost Of Living $33,920.00
----------------------------------------------------------------
Internal Auditor:
Salary, (FY92/93 = $29,725.80) $29,726.00
3% COLA 892.00
----------------------------------------------------------------
Salary Adjusted For Cost Of Living $30,618.00
----------------------------------------------------------------
Salaries Adjusted For Cost of Living $64,538.00
----------------------------------------------------------------
----------------------------------------------------------------
513400 Auto Allowance & Travel By Destination:
----------------------------------------------
In —County Travel (Audits & Meetings) $3,880.00
Out of County (Seminars, Conferences, etc.) 2,520.00
---------------
Total Auto Allowance & Travel $6,400.00
513444 Rentals:
----------------------------------------------
Xerox Photocopier (40% Of Total Cost) $375.00
Vehicle Lease (65% Of Total Cost) 2,340.00
---------------
Total Rentals $2,715.00
513541 Dues & Membership Fees, Registration Fees:
----------------------------------------------
Institute Of Internal Auditors Memberships (1.8) $198.00
GFOA Memberships (1.8) 216.00
--------------
Total Software $414.00
--------------
�7
MONROE COUNTY, FLORIDA
CLERK OF THE CIRCUIT COURT
Ce Proposed INTERNAL AUDIT DEPARTMENT Budget Requirements
For Fiscal Year 10/01/92 to 9/30/93
CC#
021000 FY 92/93
---------• Budget Proposed
Object # Item Budget
513640 Capital Outlay Equipment:
* For Marathon Audit Office:
HP III Laser Printer (50% of total cost)
Desk
Guest Chair (50% of total cost)
Total Capital Outlay Equipment
* Portion of total cost allocated to Tourist Tax Audit Function
$950.00
679.00
113.00
--------------
$1,742.00
10
MONROE COUNTY, FLORIDA
CLERK OF THE CIRCUIT COURT
Proposed TOURIST TAX AUDIT FUNCTION Budget Requirements
For Fiscal Year 10/01/92 to 9/30/93
CC# FY92/93
021100 Budget -----------
-------- Item Proposed
Obiect # Budget
Revenues from Tourist Taxes
---------------------------------------------
FY 90/91 Actual $5,968,648
FY 91/92 Est. $6,100,000
FY 92/93 Projected $6,200,000, Request 1.762% Fee $109,244
Personal Services Budget:
513120 Salaries & Wages $61,078.00
513210 FICA — Employer Share 4,673.00
513220 Retirement 10,766.00
513230 Group Insurance 4,752.00
513240 Worker's Compensation 4,021.00
Total Personal Services $85,290.00
Operating Budget:
513340
------------------------------------
Contractual Services
$4,500.00
513400
Auto Allowance & Travel
4,905.00
513410
Communications — Telephone Service
1,200.00
513444
Rentals
1,642.00
513451
Risk Management Expense (Insurances)
1,020.00
513461
Maintenance of Buildings
480.00
513462
Maintenance of Vehicles
300.00
513464
Maintenance of Equipment
720.00
513493
Research, Studies, & Education
3,036.00
513510
Office Supplies
3,000.00
513515
Advertising
500.00
11
MONROE COUNTY, FLORIDA
CLERK OF THE CIRCUIT COURT
Proposed TOURIST TAX AUDIT FUNCTION Budget Requirements
For Fiscal Year 10/01 /92 to 9/30/93
CC# FY92/93
021100 Budget -----------
-------- Item Proposed
Object # Budget
Operating Budget: (continued)
------------------------------------
513521 Gas, Oil, & Lube 720.00
513541 Dues & Membership Fees, Registration Fees 506.00
513542 Subscriptions 250.00
Total Operating Budget $22,779.00
513640 Capital Outlay:
------------------------------------
Capital Outlay Equipment $1,175.00
Total Budget Requirements $109,244.00
12
MONROE COUNTY, FLORIDA
CLERK OF THE CIRCUIT COURT
Proposed TOURIST TAX AUDIT FUNCTION Budget Requirements
For Fiscal Year 10/01/92 to 9/30/93
CC#
021100
Budget
FY92/93
-------- Item Proposed
Object # Budget
513120 Salaries & Wages By Position:
------------------------------------
Internal Audit Director:
Salary (FY92/93 = $42,400 *.2)
---------------------------------------
Salary Adjusted For Cost Of Living
---------------------------------------
Tourist Tax Auditor (Full—time):
Salary (FY93 = $27,295.32 + 3% COLA)
3% COLA ($818.86)
Est Accrued Vacation Payable @ 9/30/92
--------------------------------------
Salary Adjusted For Cost Of Living
Tourist Tax Auditor (Part—time):
Salary:
22.5 hours/wk (FY91 $14.88/hr, FY92 $15.24/hr)
3% COLA
Excess Hours Over 24 hrs/wk
Salary Adjusted For Cost Of Living
-----------------------------------------------
Total Salaries Adjusted For Cost Of Living
513400 Auto Allowance & Travel By Destination:
------------------------------------
In—County Travel
Out of County (Seminars, Conferences, etc.)
Total Auto Allowance & Travel
$8,480.00
$8,480.00
$27,296.00
819.00
1,212.00
$29,327.00
$17,836.00
536.00
$4,899.00
$23,271.00
$61,078.00
2,385.00
2,520.00
$4,905.00
13
MONROE COUNTY, FLORIDA
LW CLERK OF THE CIRCUIT COURT
Proposed TOURIST TAX AUDIT FUNCTION Budget Requirements
For Fiscal Year 10/01/92 to 9/30/93
CC# FY92/93
021100 Budget -----------
-------- Item Proposed
Object # Budget
513444 Rentals:
-----------------------
Xerox Photocopier (60% Of Total Cost)
Vehicle Lease (30% Of Total Cost)
Total Rentals
513541 Dues & Membership Fees, Registration Fees:
Institute Of Internal Auditors Membership (2.2)
GFOA Membership (2.2)
Total Dues & Membership Fees, Registration Fees
513640 Capital Outlay Equipment:
------------------
For Marathon Audit Office:
HP III Laser Printer
Chair
Total Capital Outlay Equipment
* Portion of total cost allocated to Internal Audit
$562.00
1,080.00
$1,642.00
$242.00
264.00
$506.00
$950.00
225.00
$1,175.00
14
45
40
35
30
25
20
15
10
5
0
60
50
n 40
.a
c
cu
0 30
20
10
0
Case Filings
Traffic
I:701 1988 1I7WJ 1990
Case Filings
Recordings
Ivor 1988 1 1990
1992 (Estimated)
vv ' 1992 (Estimated)
36
11
10
9
8
7
6
5
4
3
2
1
0
"" I 1988
Case Filings
County Civil
llw� 1990
Case Filings
County Criminal
1992 (Estimated)
' 17U1 1988 1990 'vv ' 1992 (Estimated)
35
11, 900
800
700
600
500
400
300
200
100
0
11
600
500
400
300
200
100
7
Case Filings
Juvenile
""I 1988 1990
Case Filings
Probate
IVOI 1988 1JVJ 1990
1992 (Estimated)
` w ' 1992 (Estimated)
34
2.8
2.6
2.4
2.2
2
1.8
1.6
1.4
1.2
1
0.8
0.6
0.4
0.2
0
Case Filings
Circuit Criminal
I V" I 1988 1 VIJ�I 1990
Case Filings
Circuit Civil
' -- ' 1992(Estimated)
""' 1988 9 vWv 1990 ' vv ' 1992 (Estimated)
33