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FY1995A MONROE COUNTY [CLERK OF THE CIRCUIT COURT PROPOSED BUDGET FY 94/95 11 I w j C MONROE COUNTY t CLERK OF THE CIRCUIT COURT TABLE OF CONTENTS INTRODUCTORY SECTION Title Page Organizational Chart Table of Contents Clerk of the Circuit Court Transmittal Letter FINANCIAL SECTION PAGE Revenue History Fiscal Year 88/89 Thru Estimated Fiscal Year 94/95....... Projected Revenues FY 94/95 and 93/94 (Pie Graph) ................................... Clerk's Budgets Five Years and Current Request ......................................... 1 4 5 Clerk's Revenues/Budget FY 90/91 Thru 94/95 (Projected) (Bar Graph).. BudgetSummary ............................................................................................... Clerk to the Board of County Commissioners ................................................ 6 7 8 Clerk of the Circuit Court................................................................................ 12 Clerk of the County Court................................................................................ 17 Microfilm............................................................................................................ 22 DataProcessing................................................................................................. 25 DomesticRelations........................................................................................... 29 TDC/AUDIT Tourist Tax Audit Function Status Report ..................................................... Tourist Development Quarterly Revenues Collected per District ............... 1 3 Tourist Development District Quarterly Revenues (Line Graph) ............... Internal Audit Budget Comparison................................................................. Internal Audit Budget Requirements.............................................................. 4 5 6 Tourist Tax Audit Function Budget Requirements ....................................... 9 Internal Audit Budget Comparison w/o Internal Audit Upgrade ................ Internal Audit Budget Requirements w/o Internal Audit Upgrade ............. 13 14 Tourist Tax Audit Budget Requirements w/o Internal Audit Upgrage....... 17 CASE FILINGS (BAR GRAPHS) Circuit Criminal and County Criminal............................................................ County Civil and Circuit Civil.......................................................................... 1 2 Juvenileand Probate......................................................................................... 3 Trafficand Recordings..................................................................................... 4 3 BRANCH OFFICE 3117 OVERSEAS HIGHWAY MARATHON, FLORIDA 33050 TEL. (305) 289-6027 � �ouNrr c J�4 r JM CUip4�t G9� ui as ' o qOE COUpTV. �� 3Dannp X. Ralbage CLERK OF THE CIRCUIT COURT MONROE COUNTY 500 WHITEHEAD STREET KEY WEST, FLORIDA 33040 TEL. (305) 292-3550 BRANCH OFFICE 88820 OVERSEAS HIGHWAY PLANTATION KEY, FLORIDA 33070 TEL. (305) 852-7145 May 31, 1994 Z Honorable Jack London and -` Members of the Board of County Commissioners ---- - 500 Whitehead Street =' Key West, F1. 33040 w cr Dear Mayor and Commissioners: In accordance with the provision of Chapter 129.03(2), I am submitting my proposed budgets for Fiscal Year 1994-1995. These budgets reflect an aggregate increase of 3.8% over the current fiscal year. Since the Board has taken no specific action concerning tentative salary increases for next fiscal year, I have, for the purposes of this submission, followed the example of the State of Florida and included in my proposed budgets a 4% cost -of -living adjustment (COLA), not less than $600.00 - per employee. Last year, the County Administrator, Property Appraiser, Tax Collector, and my office, contracted with the firm of Cody and Associates for the completion of a wage study and classification analysis. Some funding was included in last year's budget to begin the implementation of the recommendations that came from those studies. It was my intention to continue that process this year with a request for additional appropriations for salary adjustments as recommended by the consultants. However, since neither the Board nor the Administrator has indicated what policy direction will be followed this year with regards to this issue, I have not included any funding for salary adjustments in this budget request. Furthermore, these budgets do not include any funding for merit increases. Honorable Jack Members of the May 31, 1994 Page 2 London and Board of County Commissioners r My policy continues to be that I will adjust my budget requests to correspond with the Board's final decision concerning salary increases. I am also reserving the right to adjust my budgets to reflect additional funding for salary adjustments and/or merit increases if the same are granted for county departments and other constitutional officers. My budget for the current fiscal year (1993-94) includes funding for some consulting work on conversion to optical disk technology and information system downsizing. I am reviewing responses from potential contractors at this time and will be proceeding with that work. The budget of the Internal Audit Department reflects the upgrade of an existing part-time auditor to a full-time position with associated costs. In my opinion, the Internal Audit Department has matured into one of the most important components of our system of checks and balances. However, with only 1.4 positions allocated to this function, it is impossible for us to adequately cover those entities and operations identified as high -risk areas within an acceptable period of time. Furthermore, we have not been able to comply with requests for audits and reviews of specific operations or processes from various officials and county staff because of lack of adequate staffing. The request for the upgrade of the professional auditor position continues the progressive development of the Internal Audit Department that we envisioned at its inception. The budget of the TDC Audit Department also includes a request for the upgrade of an existing part-time field auditor to a full-time position. As you can see from our Tourist Tax Audit Transmittal Memorandum on page three of that Section, the Tourist Tax Audit function has been active and productive. We believe that increasing the field audit capability will produce corresponding improvements in compliance and timeliness of collection of Tourist Tax Revenues. Several members of the council agree with this assessment and have encouraged me to enhance our field audit capability. Of course, the Tourist Tax Audit Department budget is fully funded by the Tourist Tax Revenues. 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 Honorable Jack London and Members of the Board of County Commissioners May 31, 1994 Page 3 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 1988-1989 through my estimates for Fiscal Year 1994-1995. I have also included some statistical information concerning the Tourist Tax on page 3 of that section, which indicates a substantial increase in Tourist Tax revenues since Fiscal Year 1990-1991. Also included is a section which graphically illustrates certain case filing information for the past five years and our estimates for 1994. 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. DLK:icd Enclosure Very truly yours, `~Danny L. hage Clerk of the Circuit Court and ex officio Clerk to the Board of County Commissioners. 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NMI�M O�411O O� N ,� r, M CN � � 00 O 01 00 r400 00 E,H 00 r" .�-q � tij CN q 00 ON CN ) C1.0 O �o W) 00 I I ON M M '-+ M IZ r- M I N �c 00 0000 I I \o .--i M I 0o O 00 � 69 �, on E , O :� , w w643 A�l U ctcz xwz 65xw cQwavtiQx N 3 PROJECTED REVENUES FY 94/95 OTHER STATE 50.33% TY % PROJECTED REVENUES FY 93/94 STATE 50.28% TY 70 4 O M a rn ri a)00 N M 00 IlO 00 00 lr 00 O MIc 6g r•� 0000 M v� N 00 I ON 604 '--± 00 ON N W'i 01 IlO I r•i Ol� � 6R O ri 000 N Mom-+ I ON 64 o r1 O 00 iM M r-1 011 cri vi N rl- ON 00 N 6s CN �c O U o o U 'b U � � U U o U U U � � O*% d en M � N tn 0000 Id- W) M O N [� N l� M 69 O N O O a Ile cr r1 M M 69 N O� C N N CIS 00 N M O M VS II 00 M W) 00 N O O O� � kn CD M O M 69 � 00 M 110 r-r \O llG n O rM-cq i � r-1 M N bF3 o � a a� o � Q Q 5 25 20 15 10 5 L Clerk's Revenues/Budget FY 90/91 THRU 94/95 (PROJECTED) Millions 90/91 91/92 92/93 93/94 94/95 ® Clerk's Revenue El Clerk's Budget 1.1 Budget Summary Requested Approved Requested '94—'95 '93—'94 Increase Budget Budget Decrease Clerk to the Board of County Commissioners $7407940 $695,823 $45,117 Clerk of the Circuit Court 1,255,613 1,1781160 77,453 Clerk of the County Court 878,201 860,663 17,538 Microfilm 166,380 172,427 (6,047) Data Processing 333,966 3471553 (13,587) Domestic Relations 56,490 52,388 4,102 Total $3,431,590 $3,307,014 $124,576 7 Clerk to the Board of County Commissioners Requested Approved Requested '94—'95 '93—'94 Increase Budget Budget Decrease Personal Services $684,040 $6441923 $397117 Operating Expenses 43,300 357300 8,000 Capital Outlay 13,600 1500 2,000 Total $740,940 $695,823 $45,117 6.5% Clerk to the Board of County Commissioners Personal Services: Salaries & Wages Overtime FICA Retirement Total Personal Services Operating Expenses: Contractual Services Auto Allowance & Travel Communications Rentals Repairs and Maintenance Miscellaneous Supplies & Expense Office Supplies Gas, Oil & Lube Education, Dues, Membership, & Subscriptions Capital Outlay Total Operating Expenses Total 0 $544,878 1,000 41,760 96,402 684,040 5,000 4,000 2,000 1, 500 1,000 2,500 23,000 300 4,000 43,300 13,600 $7409940 Clerk to the Board of County Commissioners Pos. # Position A 1 K Finance Director A 2 K Accounting Supervisor A 3 K Accounting Specialist III A 4 K Payroll Supervisor A 5 K Accounting Specialist III A 6 K Accounting Specialist I A 7 K Accounting Specialist II A 8 K Accounting Specialist III A 9 K Accounting Specialist I A 10 K Accounting Specialist II A 11 K Accounting Specialist I A 12 K Accounting Specialist 11 A 13 K Chief Accountant A 14 K Accounting Specialist II A 15 K Accounting Specialist I A 16 K Accounting Specialist II A 17 K Administrative Secretary II A 18 K Administrative Secretary I A 19 K Accounting Specialist 11 A 20 K Accounting Specialist II Subtotal COLA Total *75% allocated to Clerk to Board of County Commissioners 25% allocated to Domestic Relations Division 10 Salary $53,900 29,600 30,040 29,000 29,000 18,765 18,490 * 21,906 17,765 28,007 19,896 24,140 39,600 18,490 17,765 28,126 28,900 2700 21,000 21,932 523,922 20,956 $544,878 Clerk to the Board of County Commissioners Capital Outlay Request Quantity Item 6 Desk with Right Return 2 Computer Workstation 1 Facsimile Imprinting Equipment 4 Lateral File Cabinet 3 Chair 2 Laser Printer 2 PC 486/33 & VGA Monitor Total 11 Cost $4,800 1,200 1,000 1,000 600 2,000 3,000 $13,600 r Clerk of the Circuit Court Requested Approved Requested '94—'95 '93—'94 Increase Budget Budget Decrease Personal Services $1,099,043 $11026,694 $72,349 Operating Expenses 1447700 142,700 2,000 Capital Outlay 11,870 8,766 37104 Total $1,255,613 $1,178,160 $77,453 IVA Clerk of the Circuit Court Personal Services: Executive Salary $71,493 Salaries & Wages 790,768 Overtime 10,000 FICA 66,728 Retirement 160,054 Total Personal Services 17099,043 Operating Expenses: Contractual Services 15,000 Auto Allowance & Travel 87000 Communications 7,000 Rentals 129500 Repairs and Maintenance 16,000 Miscellaneous Supplies & Expense 500 Office Supplies 60,000 Advertising 200 Commissions & Fees 20,000 Gas, Oil & Lube 800 Education, Dues, Membership, & Subscriptions 4,700 Total Operating Expenses 144,700 Capital Outlay 11,870 Total $1,255,613 13 Pos. O 1 K O 2 K O 3 K D 1 K D 2 K D 3 K D 4 K D 5 K D 6 K D 7 K E 1 K F 1 K G 1 K B 1 K B 2 K B 3 P B 4 K Clerk of the Circuit Court Position Clerk of Courts Administration Administrative Assistant Chief Deputy Clerk Jury Clerk Total Administration Recording Division Senior Recording Clerk Recording Supervisor Recording Clerk III Recording Clerk III Recording Clerk II Recording Clerk I Recording Clerk I Total Recording Probate Division Law Clerk IV Juvenile Division Law Clerk IV Marriage & Passport Law Clerk II Circuit Civil Civil Division Supervisor Law Clerk IV Law Clerk I Law Clerk I 14 Salary $71,493 $475988 50,000 24,336 122,324 22,637 28,433 21,515 20,515 185522 16,565 16,565 144,752 22,331 225500 20,665 * 141678 21,776 16,565 167565 Clerk of the Circuit Court Pos. # Position Salary B 5 K Law Clerk II 18,589 B 6 K Law Clerk I 17,628 Total Circuit Civil 1057801 Felony Division C 1 K Criminal Division Supervisor 27,920 C 2 K Law Clerk IV 21,872 C 3 K Law Clerk IV 19,650 C 4 K Law Clerk III 1802 C 5 K Law Clerk I 16,565 C 6 K Law Clerk IV 21,872 C 7 K Law Clerk IV 207344 C 8 P Law Clerk II 207190 C 9 M Branch Supervisor 25,000 C 10 K Law Clerk III 20,284 C 11 K Law Clerk IV 21,872 C 12 K Law Clerk IV 17,765 C 13 M Law Clerk IV 207345 C 14 P Law Clerk I 167565 C 15 K Law Clerk I 16,565 C 16 M Law Clerk 1 16,565 Total Felony 3217976 Subtotal Circuit Court 7607349 COLA 30,419 Total $790,768 *55% allocated to Circuit Civil Division 45% allocated to Domestic Relations Division 15 Quantity 12 2 1 Clerk of the Circuit Court Capital Outlay Request Item Secretarial Chair Typewriter PC Based Cash Register with Check Printer, UPS Microfilm Carousel Computer Terminal PC 486/33 & VGA Monitor Total Cost $2,220 1,650 5,000 1,000 500 11500 $11,870 Clerk of the County Court Requested Approved Requested '94—'95 '93—'94 Increase Budget Budget Decrease Personal Services $8231426 $804,213 $197213 Operating Expenses 50,700 48,300 2,400 Capital Outlay 4,075 87150 4,075 Total $878,201 $860,663 $17,538 2.0% 17 Clerk of the County Court Personal Services: Salaries & Wages Overtime FICA Retirement Total Personal Services Operating Expenses: Auto Allowance & Travel Communications Rentals Repairs and Maintenance Office Supplies Advertising Education, Dues, Membership, & Subscriptions Capital Outlay Total Operating Expenses Total IN $6471111 10,000 50,269 1161046 8231426 17500 11500 7,000 6,000 34,000 100 600 50,700 4,075 $878,201 Clerk of the County Court Pos. # Position Salary Misdemeanor J 1 K Traffic/Misdemeanor Supervisor $23,731 J 2 P Branch Supervisor 23,678 J 3 M Assistant Chief Deputy Clerk 33,239 J 4 K Law Clerk I 17,565 J 5 M Law Clerk II 171765 J 6 K Law Clerk IV 201047 J 7 K Law Clerk II 18,171 J 8 P Law Clerk II 19,335 J 9 P Cashier 1701 J 10 P Law Clerk II 177965 J 11 K Law Clerk II 17,565 J 12 K Cashier 161565 J 13 K Law Clerk I 17,628 J 14 M Law Clerk I 16,965 Total Misdemeanor 2777900 Civil K 1 K Law Clerk II 21,075 K 2 M Law Clerk II 19,643 K 3 P Law Clerk II 187512 Total Civil 597230 Traffic Bureau L 1 K Law Clerk IV 211000 L 2 M Law Clerk I 16,565 L 3 P Law Clerk II 169765 L 4 K Cashier 1705 L 5 K Law Clerk I 17,840 L 6 K Law Clerk I 18,635 L 7 M Law Clerk I 16,565 L 8 M Law Clerk II 19,107 L 9 K Law Clerk III 18,782 19 I Clerk of the County Court Pos. # Position Salary L 10 P Cashier 191064 L 11 P Law Clerk I 17,311 L 12 P Law Clerk I 167565 L 13 P Law Clerk I 171628 L 14 K Law Clerk II 18,237 L 15 M Cashier 16,565 L 16 K Law Clerk II 16,765 Total Traffic Bureau 285,089 Subtotal County Court 6227219 COLA 249892 Total $647,111 20 Quantity 10 1 2 1 Clerk of the County Court Capital Outlay Request Item Secretarial Chair Typewriter Time Clock Computer Terminal Total 21 Cost $1,850 825 900 500 $4,075 Microfilm Requested Approved Requested '94—'95 '93—'94 Increase Budget Budget Decrease Personal Services $1287930 $126,977 $1,953 Operating Expenses 37,450 45,450 (8,000) Capital Outlay — — — — — — Total $166,380 $172,427 56 047 —3.5% 22 Microfilm Personal Services: Salaries & Wages FICA Retirement Total Personal Services Operating Expenses: Auto Allowance & Travel Communications Rentals Repairs and Maintenance Miscellaneous Supplies & Expense Office Supplies Total Operating Expenses Total 23 $1021889 7,871 18.170 128,930 500 50 2,000 15,500 400 19,000 37,450 $166, 380 Microfilm Pos. # Position I 1 K Microfilm Supervisor I 2 K Microfilm Clerk II I 3 K Photo Technician I I 4 K Microfilm Clerk I I 5 K Microfilm Clerk I Subtotal COLA Total 24 Salary $25,286 21,350 17,865 171865 167565 98,931 3,958 $102,889 Data Processing Requested '94—'95 Budget Personal Services $1361366 Operating Expenses 190,100 Capital Outlay 77500 Total $333,966 25 Approved Requested '93—'94 Increase Budget Decrease $134,253 $27113 188,300 1,800 257000 17,500 $347,553 $13 587 Data Processing Personal Services: Salaries & Wages Overtime FICA Retirement Total Personal Services Operating Expenses: Auto Allowance & Travel Communications Rentals Repairs and Maintenance Office Supplies Education, Dues, Membership, & Subscriptions Capital Outlay Total Operating Expenses Total I.i $1037823 5,000 81325 19,218 136,366 3,500 10,000 6,000 125,000 39,000 69600 1907100 7,500 $333,966 Data Processing Pos. # Position M 1 K M 2 K M 3 K Data Processing Supervisor Computer Operator Night Operator Subtotal COLA Total 27 Salary $45,563 30,000 24,266 99,829 3,994 $103,823 Quantity 1 Data Processing Capital Outlay Request Item Firmware Upgrade Cost $7, 500 Personal Services Operating Expenses Total Domestic Relations Requested '94—'95 Budget $54,490 2,000 $56,490 29 Approved Requested '93—'94 Increase Budget Decrease $501388 $4,102 2,000 — — $52,388 $4,102 7.8% Domestic Relations Personal Services: Salaries & Wages FICA Retirement Total Personal Services Operating Expenses: Repairs and Maintenance Office Supplies Total Operating Expenses Total 30 $43,484 3,327 7,679 54,490 500 L 500 2,000 $56,490 I Domestic Relations Pos. # Position H 1 K Domestic Relations Clerk B 1 K Civil Division Supervisor A 8 K Accounts Receivable Clerk III Subtotal COLA Total 31 Salary $22,500 12,010 7,302 41,812 1,672 $43,484 N �OUNTyC CulO +JJ�j �G9a QGJ`i ui V CouMtv.t 3Mannp I. Rotbau BRANCH OFFICE CLERK OF THE CIRCUIT COURT BRANCH OFFICE 3117 OVERSEAS HIGHWAY MONROE COUNTY 88820 OVERSEAS HIGHWAY MARATHON, FLORIDA 33050 5W WHITEHEAD STREET PLANTATION KEY, FLORIDA 33070 TEL. (305) 289-6027 KEY WEST, FLORIDA 33040 TEL. (305) 852-7145 TEL. (305) 292-3550 MEMORANDUM TO: Danny L. Kolhage Clerk of the Circuit Court FROM: Charles J. Mansen, Jr.. Internal Audit Director SUBJECT: Tourist Tax Audit Function Status Report DATE: April 12, 1994 The following information has been compiled by the Tourist Tax Audit staff. 1) Total Audits conducted: 5/03/91 through 9/30/91 - 22 audits conducted 10/01/91 through 9/30/92 - 47 audits conducted 10/01/92 through 9/30/93 - 38 audits conducted 10/01 /93 through 4/ 12/94 - 16 audits conducted Total Audits Conducted - 123 2) Nine estimates of taxes due were issued for the period 10/1/91 through 9/30/92. 3) The following totals summarize the results of audits conducted through April 12, 1994: Audit Adjustments issued 5/03/91-9/30/91 $ 11,969.09 Audit Adjustments issued 10/1/91-9/30/92 $111,349.31 Audit Adjustments issued 10/l/92-9/30/93 $ 63,229.31 Audit Adjustments issued 10/ l/93-4/ 12/94 $ 19,086.97 Estimates issued 10/1/91-9/30/92 $ 45,382.84 Total Adjustments issued $251,017.52 Pending Audit Adjustments $ 5,200.00 Total Audit Adjustments $256,217.52 4) The Monroe County Tax Collector has received $189,644.94 in audit adjustments. Audit adjustments totaling $61,372.58 are outstanding. 1 0 p S) An additional 12 letters of intent to audit have been sent for future audits. Charles J. Mansen, Jr. Internal Audit Director CJM:bg j j j 2 H MONROE COUNTY TOURIST DEVELOPMENT TAX PROCEEDS Quarterly Revenues Collected per District 1989 1990 1991 1992 1993 1994 District I 1Q $580,203 $554,022 $689,090 $720,105 $791,289 $860,921 2Q 3Q 986,016 616,104 1,075,973 722,062 1,163,102 791,507 1,217,181 863,124 1,408,806 956,792 1,443,212 1,036,649 4Q 449,896 610,588 644,856 705,910 798,307 879,555 Total $2,632,219 $2,962,645 $3,288,555 $3,506,320 $3,955,194 $4,220,337 District II 1Q $89,762 $90,586 $87,675 $60,882 $69,370 $72,619 2Q 154,177 149,647 108,544 122,067 156,561 156,390 3Q 74,684 115,489 56,470 63,976 94,535 77,488 4Q 71,151 85,691 67,371 74,295 92,746 87,789 Total $389,774 $441,413 $320,060 $321,220 $413,212 $394,286 District III 1Q $168,290 $125,329 $125,542 $122,916 $136,359 $135,305 2Q 246,123 305,642 302,067 297,210 358,169 324,012 3Q 190,515 187,851 185,160 202,510 224,264 222,707 4Q 163,801 160,097 170,894 181,155 203,419 205,961 Total $768 729 $778 919 $783,663 $803,791 $922,211 $887,985 District IV 1Q $100,381 $145,306 $156,714 $153,805 $210,449 $169,198 2Q 124,213 289,156 272,613 293,968 321,784 309,809 3Q 339,120 237,407 207,605 238,160 257,804 207,456 4Q 153,160 164,838 170,905 187,652 194,669 205,994 Total $716,874 $836,707 $807,837 $873,585 $984,706 $892,457 District V 1Q $185,896 $158,947 $159,862 $201,440 $264,620 $219,683 2Q 361,045 357,950 348,567 413,355 486,706 456,444 3Q 218,725 222,343 213,721 278,714 315,222 324,555 4Q 142,928 174,645 169,338 196,849 241,785 251,084 Total $908 594 $913,885 $891,488 $1,090,358 $1,308,333 $1,251,766 All Districts 1Q $1,124,532 $1,074,190 $1,218,883 $1,259,148 $1,472,087 $1,457,726 2Q 1,871,574 2,178,368 2,194,893 2,343,781 2,732,026 2,689,867 3Q 1,439,148 1,485,152 1,454,463 1,646,484 1,848,617 1,868,855 4Q 980,936 1,195,859 1,223,364 1,345,861 1,530,926 1,630,383 Total $5,416,190 $5,933,569 $6,091,603 $6,595,274 $7,583,656 $7,646,831 * 2nd, 3rd, & 4th Quarter 1994, and 1994 Total Revenues are estimated. 3 MONROE COUNTY TOURIST DEVELOPMENT TAX District Quarterly Revenues 3 2.8 2.6 2.4 2.2 2 1.8 1.6 1.4 1.2 1 0.8 1989 1990 1991 1992 1993 1994 Year 1 st Qtr + 2nd Qtr 0 3rd Qtr 4th Qtr 4 MONROE COUNTY, FLORIDA CLERK OF THE CIRCUIT COURT INTERNAL AUDIT DEPARTMENT Budget Comparison For Fiscal Year 10/01/94 to 9/30/95 Proposed CC # Department FY93/94 FY94/95 Inc/(Dec) % Budget Budget +/— Inc/(Dec) * 021000 Internal Audit Department: Personal Services $63,582.00 $99,396.00 $35,814.00 56.33% Operating Expenses 22,604.00 22,503.00 (101.00) —0.45% Capital Outlay 1,581.00 0.00 (1,581.00) —100.00% Internal Audit Department Totals $87,767.00 $121,899.00 $34,132.00 38.89% ** 021100 Tourist Tax Audit Function: Personal Services $76,848.00 $104,189.00 $27,341.00 35.58% Operating Expenses 29,955.00 30,785.00 830.00 2.77% Capital Outlay 1,900.00 0.00 (1,900.00) —100.00% Tourist Tax Audit Function Totals $108,703.00 $134,974.00 $26,271.00 24.17% Totals $ 196 470.00 $256 873.00 $60 , 403.00 30.74% * Internal Audit Department Full—time Upgrade Costs Included Above: Personal Services $0.00 $27,007.01 $27,007.01 42.48% Operating Expenses 0.00 1,525.00 1,525.00 6.75% Capital Outlay 0.00 0.00 0.00 0.00% Internal Audit Department Totals $0.00 $28,532.01 $28,532.01 32.51 % ** Funded by the Tourist Development Tax j 4i H l MONROE COUNTY, FLORIDA CLERK OF THE CIRCUIT COURT Proposed INTERNAL AUDIT DEPARTMENT Budget Requirements For Fiscal Year 10/01/94 to 9/30/95 CC# Proposed 021000 Budget FY94/95 Object # Item Budget Personal Services Budget: 513120 Salaries & Wages $70,845.00 513210 FICA Taxes 5,420.00 513220 Retirement Contributions 12,512.00 513230 Group Insurance 6,481.00 513240 Worker's Compensation 4,138.00 Total Personal Services Operating Budget: 513340 Contractual Services — Other $2,800.00 513400 Travel & Per Diem 6,270.00 513410 Phone & Postage/Freight 700.00 513440 Rentals All 600.00 513451 Risk Management Expense 1,531.00 513460 Repairs & Maintenance 1,800.00 513498 Advertising 750.00 513510 Office Supplies 3,000.00 513520 Operating Supplies All 750.00 513540 Books, Pubs, Subs, Educ, & Memb 4,302.00 Total Operating Budget Capital Outlay: 513640 Capital Outlay Equipment $0.00 Total Budget Requirements $121,899.00 R, MONROE COUNTY, FLORIDA CLERK OF THE CIRCUIT COURT Proposed INTERNAL AUDIT DEPARTMENT Budget Requirements For Fiscal Year 10/01 /94 to 9/30/95 CC# Proposed 021000 Budget FY 94/95 Object # Item Budget 513120 Salaries and Wages By Position: Internal Audit Director: Salary (FY93/94 = $44,322.00) * 80% $35,458.00 3% COLA 1,064.00 Salary Adjusted For Cost Of Living $36,522.00 Internal Auditor (Upgrade to Full—time): Salary (FY93/94 = $33,323) * 100%, $33,323.00 3% COLA 1,000.00 Salary Adjusted For Cost Of Living $34,323.00 Salaries Adjusted For Cost of Living $70,845.00 513400 Travel & Per Diem In —County Travel (Audits & Meetings) $3,302.00 Seminars, Conferences, etc. 2,968.00 Total Auto Allowance & Travel $6,270.00 513440 Rentals All: Xerox Photocopier (50% Of Total Cost) $600.00 Total Rentals $600.00 513540 Books Pubs Subs, Educ, & Memb Books, Pubs, Subs $662.00 Education 3,180.00 Institute Of Internal Auditors Memberships (2) 220.00 GFOA Memberships (2) 240.00 Total Dues Membership Fees, Registration Fees $4,302.00 r H MONROE COUNTY, FLORIDA CLERK OF THE CIRCUIT COURT Proposed INTERNAL AUDIT DEPARTMENT Budget Requirements For Fiscal Year 10/01/94 to 9/30/95 CC# Proposed 021000 Budget FY 94/95 Obiect # Item Budget 513640 Capital Outlay Equipment: Key West Audit Office: Total Capital Outlay Equipment C] 0.00 $0.00 MONROE COUNTY, FLORIDA CLERK OF THE CIRCUIT COURT Proposed TOURIST TAX AUDIT FUNCTION Budget Requirements For Fiscal Year 10/01/94 to 9/30/95 CC# Proposed 021100 Budget FY 94/95 Object # Item Budget Revenues from Tourist Taxes FY 92/93 Actual $7,583,656 FY 93/94 Est. $7,646,000 FY 94/95 Projected $7,700,000 1.77% Fee = $136,290 Personal Services Budget: 513120 Salaries & Wages Other Employee $73,401.00 513210 FICA Taxes 5,616.00 513220 Retirement Contributions 12,963.00 513230 Group Insurance 7,921.00 513240 Worker's Compensation 4,288.00 Total Personal Services $104,189.00 Operating Budget: 513340 Contractual Services Other $5,000.00 513400 Travel & Per Diem 5,900.00 513410 Phone & Postage/Freight 700.00 513444 Rentals All 4,020.00 513451 Risk Management Expense 2,683.00 513460 Repairs & Maintenance 1,800.00 513462 Maintenance of Vehicles 1,500.00 513498 Advertising 750.00 513510 513520 Office Supplies Operating Supplies 3,200.00 750.00 513521 Gasoline 800.00 513540 Books, Pubs, Subs, Educ, & Memb 3,682.00 Total Operating Budget $30,785.00 J MONROE COUNTY, FLORIDA CLERK OF THE CIRCUIT COURT Proposed TOURIST TAX AUDIT FUNCTION Budget Requirements For Fiscal Year 10/01/94 to 9/30/95 CC# Proposed 021100 Budget FY 94/95 Obiect # Item Budget 513640 Capital Outlay: Capital Outlay Equipment Total Budget Requirements 10 $134,974.00 MONROE COUNTY, FLORIDA CLERK OF THE CIRCUIT COURT Proposed TOURIST TAX AUDIT FUNCTION Budget Requirements For Fiscal Year 10/01/93 to 9/30/94 CC# Proposed 021100 Budget FY 94/95 Obiect # Item Budget 513120 Salaries & Wages By Position. Internal Audit Director: Salary (FY92/93 = $44,322 * 20%) $8,865.00 3.0% COLA 266.00 Salary Adjusted For Cost Of Living $9,131.00 Senior Tourist Tax Auditor (Full—time): Salary (FY92/93 = $33,323 * 100%) $33,323.00 3.0% COLA 1,000.00 Salary Adjusted For Cost Of Living $34,323.00 Tourist Tax Auditor (Full—time): Salary (FY92/93 = $29,074.00 * 100%) $29,074.00 3.0% COLA 873.00 Salary Adjusted For Cost Of Living $29,947.00 Total Salaries Adjusted For Cost Of Living $73,401.00 513400 Auto Allowance & Travel By Destination: In —County Travel $2,932.00 Out of County (Seminars, Conferences, etc.) 2,968.00 Total Auto Allowance & Travel $5,900.00 513444 Rentals: Xerox Photocopier (50% Of Total Cost) $600.00 Vehicle Lease 3,420.00 Total Rentals $4,020.00 513540 Books Pubs Subs Educ. & Memb Books, Pubs, Subs $280.00 Education 3,182.00 Institute Of Internal Auditors Membership (2) 220.00 Total Books, Pubs, Subs, Educ, & Memb $3,682.00 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# Proposed 021100 Budget FY 94/95 Object # Item Budget 513640 Capital Outlay Equipment: Key West Audit Office: Total Capital Outlay Equipment 12 r MONROE COUNTY FLORIDA CLERK OF THE CIRCUIT COURT INTERNAL AUDIT DEPARTMENT Budget Comparison w/o Internal Audit Upgrade For Fiscal Year 10/01 /94 to 9/30/95 CC # Department FY93/94 Budget Proposed FY94/95 Budget Inc/(Dec) +/- % Inc/(Dec) 021000 Internal Audit Department: Personal Services $63,582.00 $72,388.99 $8,806.99 13.85% Operating Expenses 22,604.00 20,978.00 (1,626.00) —7.19% Capital Outlay 1,581.00 0.00 (1,581.00) —100.00% Internal Audit Department Totals $87,767.00 $93,366.99 $5,599.99 6.38% 021100 Tourist Tax Audit Function: * Personal Services $76,848.00 $104,189.00 $27,341.00 35.58% Operating Expenses 29,955.00 30,785.00 830.00 2.77% Capital Outlay 1,900.00 0.00 (1,900.00) —100.00% Tourist Tax Audit Function Totals $108,703.00 $134,974.00 $26,271.00 24.17% Totals $196,470.00 $228,341.00 $31,871.00 16.22% * Funded by the Tourist Development Tax 13 MONROE COUNTY, FLORIDA CLERK OF THE CIRCUIT COURT Proposed INTERNAL AUDIT DEPARTMENT Budget Requirements w/o Internal Audit Upgrade For Fiscal Year 10/01/94 to 9/30/95 CC# Proposed 021000 Budget FY94/95 Object # Item Budget Personal Services Budget: 513120 Salaries & Wages $50,252.00 513210 FICA Taxes 3,845.00 513220 Retirement Contributions 8,875.00 513230 Group Insurance 6,481.00 513240 Worker's Compensation 2,936.00 Total Personal Services Operating Budget: 513340 Contractual Services — Other $2,800.00 513400 Travel & Per Diem 5,445.00 513410 Phone & Postage/Freight 700.00 513440 Rentals All 600.00 513451 Risk Management Expense 1,531.00 513460 Repairs & Maintenance 1,800.00 513498 Advertising 750.00 513510 Office Supplies 2,300.00 513520 Operating Supplies All 750.00 513540 Books, Pubs, Subs, Educ, & Memb 4,302.00 Total Operating Budget $20,978.00 Capital Outlay: 513640 Capital Outlay Equipment $0.00 Total Budget Requirements $93,366.99 14 I MONROE COUNTY FLORIDA CLERK OF THE CIRCUIT COURT Proposed INTERNAL AUDIT DEPARTMENT Budget Requirements w/o Internal Audit Upgrade For Fiscal Year 10/01/94 to 9/30/95 CC# 021000 Object # Budget Item Proposed FY 94/95 Budget 513120 Salaries and Wages By Position: Internal Audit Director: Salary (FY93/94 = $44,322.00) * 80% $35,458.00 3% COLA 1,064.00 Salary Adjusted For Cost Of Living $36,522.00 Internal Auditor (Part—time): Salary (FY93/94 = $33,323) * 40% $13,330.00 3% COLA 400.00 Salary Adjusted For Cost Of Living $13,730.00 Salaries Adjusted For Cost of Living $50,252.00 513400 Travel & Per Diem In —County Travel (Audits & Meetings) $2,477.00 Seminars, Conferences, etc. 2,968.00 Total Auto Allowance & Travel $5,445.00 513440 Rentals All: Xerox Photocopier (50% Of Total Cost) $600.00 Total Rentals $600.00 513540 Books Pubs, Subs, Educ, & Memb Books, Pubs, Subs $662.00 Education 3,180.00 Institute Of Internal Auditors Memberships (2) 220.00 GFOA Memberships (2) 240.00 Total Dues Membership Fees, Registration Fees $4,302.00 15 H MONROE COUNTY, FLORIDA CLERK OF THE CIRCUIT COURT Proposed INTERNAL AUDIT DEPARTMENT Budget Requirements w/o Internal Audit Upgrade For Fiscal Year 10/01 /94 to 9/30/95 CC# Proposed 021000 Budget FY 94/95 Obiect # Item Budget 513640 Capital Outlay Equipment: Key West Audit Office: Total Capital Outlay Equipment 16 MONROE COUNTY, FLORIDA CLERK OF THE CIRCUIT COURT Proposed TOURIST TAX AUDIT FUNCTION Budget Requirements For Fiscal Year 10/01 /94 to 9/30195 CC# Proposed 021100 Budget FY 94/95 Obiect # Item Budget Revenues from Tourist Taxes FY 92/93 Actual $7,583,656 FY 93/94 Est. $7,646,000 FY 94/95 Projected $7,700,000 1.77% Fee = $136,290 Personal Services Budget: 513120 Salaries & Wages Other Employee $73,401.00 513210 FICA Taxes 5,616.00 513220 Retirement Contributions 12,963.00 513230 Group Insurance 7,921.00 513240 Worker's Compensation 4,288.00 Total Personal Services $104,189.00 Operating Budget: 513340 Contractual Services Other $5,000.00 513400 Travel & Per Diem 5,900.00 513410 Phone & Postage/Freight 700.00 513444 Rentals All 4,020.00 513451 Risk Management Expense 2,683.00 513460 Repairs & Maintenance 1,800.00 513462 Maintenance of Vehicles 1,500.00 513498 Advertising 750.00 513510 Office Supplies 3,200.00 513520 Operating Supplies 750.00 513521 Gasoline 800.00 513540 Books, Pubs, Subs, Educ, & Memb 3,682.00 Total Operating Budget $30,785.00 17 MONROE COUNTY, FLORIDA CLERK OF THE CIRCUIT COURT Proposed TOURIST TAX AUDIT FUNCTION Budget Requirements For Fiscal Year 10/01/94 to 9/30/95 CC# Proposed 021100 Budget FY 94/95 Obiect # Item Budget 513640 Capital Outlay: Capital Outlay Equipment Total Budget Requirements 18 $134,974.00 MONROE COUNTY, FLORIDA CLERK OF THE CIRCUIT COURT Proposed TOURIST TAX AUDIT FUNCTION Budget Requirements For Fiscal Year 10/01/93 to 9/30/94 CC# Proposed 021100 Budget FY 94/95 Object # Item Budget 513120 Salaries & Wages BV Position: Internal Audit Director: Salary (FY92/93 = $44,322 * 20%) $8,865.00 3.0% COLA 266.00 Salary Adjusted For Cost Of Living $9,131.00 Senior Tourist Tax Auditor (Full—time): Salary (FY92/93 = $33,323 * 100%) $33,323.00 3.0% COLA 1,000.00 Salary Adjusted For Cost Of Living $34,323.00 Tourist Tax Auditor (Full—time): Salary (FY92/93 = $29,074.00 * 100%) $29,074.00 3.0% COLA 873.00 Salary Adjusted For Cost Of Living $29,947.00 Total Salaries Adjusted For Cost Of Living $73,401.00 513400 Auto Allowance & Travel By Destination: In —County Travel $2,932.00 Out of County (Seminars, Conferences, etc.) 2,968.00 Total Auto Allowance & Travel $5,900.00 513444 Rentals: Xerox Photocopier (60% Of Total Cost) $600.00 Vehicle Lease 3,420.00 Total Rentals $4,020.00 513540 Books Pubs Subs Educ, & Memb_ Books, Pubs, Subs .00 Education ,8 3182.00 Institute Of Internal Auditors Membership (2) 220.00 Total Books, Pubs, Subs, Educ, & Memb $3,682.00 19 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# Proposed 021100 Budget FY 94/95 Object # Item Budget 513640 Capital Outlay Equipment: Key West Audit Office: Total Capital Outlay Equipment 20 Case Filings Circuit Criminal 3.000 2.500 2,000 1.500 1.000 500 0 1989 1090 1991 1902 1993 1904 (Ewttmatad) Case Filings County Criminal 12.000 10.000 8,000 6.000 4,000 2,000 0 1989 1990 1991 1992 1993 1994 (Eatimatod) 1 Case Filings County Civil 2.000 1.500 1,000 500 0 1989 1990 1991 1992 1993 1094 (Eatimatad) Case Filings Circuit Civil 3,000 2,500 2.000 1,500 1.000 500 0 1989 1990 1991 1992 1993 1994 (Eatimatad) 2 Case Filings Juvenile 1.000 Soo Soo 400 200 O 1980 1990 1991 1992 1993 1994 (Eatimatod) Case Filings Probate Soo 500 400 300 200 100 O 1989 1990 1991 1992 1993 1994 (Eatimatod) 3 Case Filings Traffic 50,000 40,000 30.000 20.000 10.000 O 1989 1990 1991 1992 1993 1994 (Estimated) Case Filings Recordings 60,000 50,000 40.000 30.000 20,000 10.000 0 1980 1990 1091 1992 1993 1994 (Estimated) 4