Report No. 07122, Monroe County 7122
STATE OF FLORIDA
LEGISLATIVE AUDITOR
T8E S
Off{.t.
1‘!1.,
•''�- _ .per 4
WA th"1-
CfD WE ,
'°** MONROE COUNTY ea:*
CLERK OF THE CIRCUIT COURT
FORMER TAX COLLECTOR
ASSESSOR OF TAXES
COUNTY JUDGE
JUDGE OF THE SMALL CLAIMS COURT
JUSTICES OF THE PEACE, DISTRICT NOS. 1, 2, AND 3
CONSTABLES, DISTRICT NOS. 2 AND 4
Dated: March 10, 1969
•
i '7122
u.
STATE OF FLORIDA
LEGISLATIVE AUDITOR
Report on Audit
of the following Officials of
MONRCE COUNTY
As of Pages
Clerk of the Circuit Court Earl R. Adams 7-31-68 1- 6
Former Tax Collector Howard E. Wilson 11- 1-68 7-19
Assessor of Taxes Joe Allen 8-31-68 20-30
Betio Comes 7-31-68 31-37
County Judge Paul E. Ea uinaldo 8-31-68 38-40
Judge of the Small Claims Court 9
Justice of the Peace, District No. 1 Ede lmiro Morales 8-31-68 41-43
Justice of the Peace, District No. 2
Berl R. Finder 8-31-68 44-45
Justice of the Peace, District No. 3 Norman D. Martin-Vague 8-31-68 48-48
Constable, District No. 2 Jose "Smokey Joe" Espinosa 8-31-68 49-50
Constable, District No. 4 John E. "Ted" Carter 8-31-68 61-53
Dated' March 10, 1969
k
;:20 STATE OF FLORIDA
al
'Nu LBOIBLATIVB AUDITOR
4
ERNEST ELLISON,C. P A. Tallahassee, Florida
.IEm.L..IV.AUDITOR March 10, 1969
The Legislative Auditing Committee
of the Legislature
and the
Governor of Florida
Sire:
Pursuant to law, I have directed that an audit be made of the
accounts and records of the
HONORABLE EARL R. ADAMS
CLERK OF THE CIRCUIT COURT
MONROE COUNTY
For the period beginning July 1, 1966,
and ending July 31, 1968,
and present this report thereon.
The Clerk's accounts as Clerk and Auditor of the Board of County
Commissioners are audited in connection with the audit of the accounts of that
Board, and therefore are not covered in this report.
Since the income of the office is on the basis of calendar years,
the income for the entire 1966 is shown in this report.
SCOPE AND OPINION
An examination of the accounts and records was made in accordance
with generally accepted auditing standards, and accordingly included such tests
of the accounting records and such other auditing procedures considered necessary
in the circumstances.
The records were kept in accordance with the requirements of Chapter
219, Florida Statutes, and the Comptroller's regulations issued pursuant thereto.
In my opinion, subject to the comments above, the attached financial
statements present fairly the financial condition of the office of Clerk of
the Circuit Court at July 31, 1968, and the results of its financial operations
for the years 1966, 1967, and 1968 to July 31, in conformity with generally
accepted governmental accounting principles applied on a consistent basis.
Or 1
GENERAL STATEMENT
Collections were properly accounted for. Expenses were proper, and
excess income was promptly remitted. Retirement contributions were correctly
deducted and promptly remitted. Records were generally well kept.
Detailed comments are made under appropriate headings.
FINANCIAL CONDITION
A statement of the financial condition of the Clerk's office at July 31,
1968, is shown on exhibit A.
TAX REDEMPTIONS
Funds received for the redemption of county and individual tax
certificates were properly handled and recorded.
County tax redemptions on hand at July 31, 1968, totaled $402.84.
This amount was distributed on August 1, 1968.
Individual tax redemptions which were unclaimed after being held for
three months were either distributed shortly thereafter to the proper owners or
were remitted to the State Treasurer in compliance with Section 192.24, Florida
Statutes. A total of $9,491.37 was held at July 31, 1968, for distribution to
owners of individual tax certificates.
COUNTY TAX CERTIFICATES
All open county tax certificates were properly accounted for.
Certificates held for over two years had been certified by the Clerk to the
Board of County Commissioners in accordance with Section 194.47(1), Florida
Statutes.
COUNTY LAND SALES
There were no sales of record of county foreclosed land during the
audit period.
TAX DEED SURPLUS
Undistributed surplus proceeds of tax deed sales totaled $526.58 at
the close of the audit period.
Tax deed surplus funds unclaimed for three months or longer on each
December 31 were advertised and distributed to the county's General Fund as
required by Section 194.23, Florida Statutes.
2
LAW LIBRARY FUND
The Clerk collected and remitted filing fees for the county's Law
Library Fund as provided in Chapter 61-2491, Special Acts of 1961.
REGISTRY OF COURT
Registry of court funds totaling $10,142.16 at July 31, 1968, were
held in a local bank. The State Treasurer held proper security for these funds.
SUPPORT FUNDS
Under the provisions of Chapter 88, Florida Statutes, the Clerk
received and disbursed support monies. No fees were provided for these services.
SOCIAL SECURITY ACCOUNT
The Clerk maintained a bank account for social security contributions
for his office and the offices of the County Judge, Tax Assessor, and Board of
County Commissioners. The collections deposited into the account were properly
remitted to the State.
A surplus of $9.21 due to breakage remained in the bank account at
the end of the audit period.
INCOME AND EXPENSES
Annual reports of income and expenses were properly prepared and
promptly filed. Excess income was correctly remitted.
Exhibit B presents the income and expenses for the years 1966, 1967,
and 1968 to July 31.
COMPENSATION
Chapter 65-1065, Acts of 1965, governs the Clerk's annual compensation
of $12,500.
RETIREMENT
The Clerk properly deducted retirement contributions from the salaries
paid to all eligible employees. These contributions, together with those for
his personal account, were promptly remitted to the retirement system.
RECORDS
Records were well kept with a few minor exceptions. Collections were
deposited or remitted intact. The bank accounts were reconciled monthly and
the necessary bank balances properly reported to the State Treasurer.
3
AGENT FOR THE TRUSTEES OF THE
INTERNAL IMPROVEMENT TRUST FUND
No transactions of record were handled by the Clerk as Agent for the
Trustees of the Internal Improvement Trust Fund.
EXHIBITS
The following exhibits are attached to and form a part of this report:
EXHIBIT - A Balance Sheet.
EXHIBIT - B Income Account.
Respectfully submitted,
(Signed) Ernest Ellison
Legislative Auditor
Audit made by:
(Signed) Willard C. Hale
V 4
EXHIBIT - A MONROE COUNTY
CLERK OF THE CIRCUIT COURT
BALANCE SHEET
July 31, 1968
ASSETS
Cash on Hand $ 3, 963.85
Cash in Banks 29, 665.56
Accounts Receivable 46. 00
TOTAL $33, 684. 41
LIABILITIES
County Tax Redemptions $ 402.84
Tax Deed Surplus 528. 58
Individual Tax Redemptions 9, 491. 37
Withholding Tax Unremitted 820.54
Social Security Account Surplus 9. 21
Registry of Court 10, 142. 18
State Documentary Stamps Consigned $20, 000.00
Less, Stamps on Hand and Ordered 17, 391 .35 2, 608. 65
State Surtax Stamps Consigned $ 3, 860. 00
Lees, Stamps on Hand 2, 958.45 891. 55
Juror and Witness Payroll Funds Consigned $ 5,000.00
Less, Payrolls on Hand 627. 00 4, 373.00
Excess Income Accrued, 1988 to July 31,
Exhibit B 3, 114.87
Total Liabilities $32, 380.77
Clerk of the Circuit Court 1, 283. 64
TOTAL $33, 664.41
EXHIBIT - A
5
MONROE COUNTY EXHIBIT - B
CLERK OF THE CIRCUIT COURT
INCOME ACCOUNT
January 1, 1966 to July 31, 1068
1966 1967 1968
vo 7-31
Grose Income
Fees Earned:
Tax Fees $ 4,979.00 $ 2, 912 .70 $ 1,918.80
Civil Docket Fees 7, 711.26 8, 278.75 4, 955.75
Recording Fees 92, 832. 00 30,922. 25 10, 557. 00
Certified and Other Copies 1, 541. 50 1, 609. 50 967. 00
Criminal Fees 1, 210. 95 2, 108.70 1, 143. 90
Other Fees 1,741 .13 2, 094.97 1, 462.08
Income as Clerk to Board of
County Commissioners (1) 18,435. 00 18, 735.00 18, 175. 00
Total Gross Income $67, 650. 83 $65. 485.27 646, 180.41
Expenses (1)
Salaries $37, 860. 10 $39, 524.83 $34, 162.84
Travel Expenses 758.78 501. 10 291. 15
Accounting Services 660.00 880.00 110.00
Association Dues 200. 00
Insurance 88.00 88.00
Legal Services 400. 00 400.00 250.00
Office Supplies 194. 77 400.52 13. 60
Postage and Express 435. 00 320.80 362.99
Repairs - Equipment 55. 13
Telephone 380. 88 368. 95 183.61
Office Equipment
102. 93 400. 00
Total Expenses $41. 135. 57 $42, 264.20 935, 773.90
Net Income $26, 515.26 $23, 221.07 $10,406. 42
Compensation 12, 500. 00 12, 500.00 7, 291 . 55
Excess Income $14, 015.26(2) $10, 721 .07(3) $ 3, 114.87(4)
Notes: (1) This statement does not include a $75 monthly travel allowance
and travel reimbursements paid directly to the Clerk by the
Board of County Commissioners and not entered by the Clerk in
his official accounts.
(2) Remitted to the county January 11, 1987.
(3) Remitted to the county January 15, 1966.
(4) Not payable calculated and shownl since endr the of the u thet
since it is in excess of the compensation
of the Clerk to date.
EXHIBIT - B
6
STATE OF FLORIDA
�� LEOISLATIVE AUDITOR
r'r
ERNEST ELLISON.C. V.A Tallahassee, Florida
LDOULATIVC AUDITOR March 10, 1969
The Legislative Auditing Committee
of the Legislature
and the
Governor of Florida
Sire:
Pursuant to law, I have directed that an audit be made of the
accounts and records of the
HONORABLE HOWARD E. WILSON
FORMER TAX COLLECTOR
MONROE COUNTY
For the period beginning July 1, 1966,
and ending November 1, 1968,
the date of his death,
and subsequent transactions to November 18, 1968,
and present this report thereon.
Since the income of the office is on the basis of calendar years,
the income for the entire year 1966 is shown in this report.
SCOPE AND OPINION
An examination of the accounts and records was made in accordance
with generally accepted auditing standards, and accordingly included such tests
of the accounting records and such other auditing procedures considered necessary
in the circumstances.
The records were kept in accordance with the requirements of Chapter
219, Florida Statutes, and the Comptroller's regulations issued pursuant thereto.
In my opinion, subject to the comments above, the tabulation included
herein on transfers to the successor and the attached financial statements
present fairly the financial condition of the office of the former Tax Collector
at November 1, 1968, and the results of its financial operations for the years
1966, 1967, and 1968 to November 1, in conformity with generally accepted
governmental accounting principles applied on a consistent basis.
7
GENERAL STATEMENT
All collections of record have been accounted for. The former
Collector had an equity in the official funds of $7,477.11 at November 1, 1968.
Commissions were properly billed. Income and expenses were properly substantiated
and reported. Excess income was promptly remitted.
Detailed comments are made under appropriate headings.
TRANSFERS TO SUCCESSOR
The following summary shows liabilities of record at November 1, 1968,
and the resources transferred to the successor to cover the liabilities:
Liabilities at November 1, 1968
Collections for Remittance in Regular Course, Exhibit A $51,681.74
Excess Income Payable, Exhibit C 4.31
Excess Income Accrued, 1968 to November 1, Schedule 1-C 34,889.27
Payroll Deductions 322.72
Refunds Due to Individuals 77.80
Outstanding Checks on Closed Bank Account 241.48
Balance of Advance for Postage for Mailing Tax Statements 580.00
Outstanding Checks. Assumed by Successor 1,422.77
Due to Estate of Former Tax Collector Howard E. Wilson 7,477.11
Total $96,697.20
Amounts Transferred to Successor, November 18, 1968
Cash in Office $ 2,220.71
Cash in Banks 94+476.49
Total $96,697.20
Unused receipt blanks, office equipment, and other property in the
former Collector's custody were transferred to the successor.
COLLECTIONS AND REMITTANCES
Collections were promptly and accurately remitted. Collections for
taxes were noted on the rolls, and corrections to the tax rolls were made in
accordance with the Comptroller's instructions. Tax executions were issued for
delinquent intangible personal property taxes. Records and follow-up procedures
for the collection of occupational licenses appeared adequate.
Collections and remittances are shown on exhibit A.
8
COMMISSIONS
Commissions were properly billed. Commission accounts for each taxing
unit are shown on exhibit B. Since the former Collector had received maximum
compensation the receivables were transferred to the successor in office to be
received and accounted for by him.
INCOME AND EXPENSES
As required by law, annual reports of income and expenses were filed
for 1966 and 1967. These reports are summarized below:
1966 1967
Income $131,557.86 $132,298.47
Expenses 90,247.19 105043.53
Net Income $ 41,310.67 $ 27,054.94
Compensation 12,SOO.DO 12,500.00
KXCsse Income $ 28,810.67 $ 14,554.94
The excess income reported was promptly remitted.
Budgets required by Section 193.02, Florida Statutes, were filed. for
1967 and 1968.
Expenses were supported by paid bills and invoices.
Excess income is shown on exhibit C.
Income and expenses as audited are shown on schedule 1-C.
COMPENSATION
Chapter 65-1113, Acts of 1965, guaranteed annual compensation of
$12,500 to the former Tax Collector.
TAX ROLLS
The tax rolls were properly closed. Tax roll balances are shown on
exhibit E.
9
RECORDS AND CASH CONTROL
A balanced cashbook, as required by Section 219.04, Florida Statutes,
was kept for all accounts during the audit period.
Collections were deposited intact. Receipts were issued for all
collections of record.
Validating machines were used for collections by the tag agency and
regular collections on the general tax rolls. Generally, the machines in use
and their operation were in accordance with the Comptroller's regulations. The
deficiencies in the machines in use that were commented on in audit report
No. 6652 were corrected after the close of the audit period by the purchase of
new validating machines that comply with the Comptroller's regulations.
Prenumbered receipts were written for all other collections of record
which were not processed on the validating machines.
RETIREMENT
Retirement contributions had been properly deducted by the former
Tax Collector from salaries paid to all eligible employees. These contribu-
tions, together with contributions for his personal account, had been promptly
remitted to the retirement system.
EXHIBITS AND SCHEDULE
The following exhibits and schedule are attached to and form a part
of this report:
EXHIBIT - A Collections and Remittances.
EXHIBIT - B Commissions.
EXHIBIT - C Excess Income Payable.
SCHEDULE 1-C Income Account.
EXHIBIT - D Tax Roll Balances.
Respectfully submitted,
(Signed) Ernest Ellison
Legislative Auditor
Audit made by:
(Signed) James C. Ketzle
10
MONROE COUNTY EXHIBIT - A
FORMER TAX COLLECTOR
COLLECTIONS AND REMITTANCES
July 1, 1g66 to November 1, 1968
Total T axe s Licenses end Registrations
General Intangible Motor Other
Vehicle
On Hand, July 1, 1988 $ 387,707.02 $ 84,304.39 $ 3,634.19 $ 282,814.25 $ 6,994.19
Collections, Audit Period:
Taxes On Rolls:
1965 $ 4,000.52 $ 4,000.52 $ $ $
1968 4.332,7E6.41 4,283,578.47 89,170.94
1987 4,361,818.36 4,316,276.80 05,541.55
1988 9,957.16 9,772.35 184.83
On E 8 I Lists 734.20 734.20
On Execution Register 599.41 599.41
Interest Added 12,697.68 12,474.15 123.71
Advertising 6,901.88 8,887.60 14.06
Class C 97,683.40 97.683.40
Motorboat Registrations 70,099.60 70,099.50
State Licenses:
1986 1,221.64 1,221.64
1988 160.460.47 86,181.47 64.289.00
1987 812,522.50 741,985.20 70,637.30
1988 756,093.85 858,833.41 87.080.44
Sales Tax 97.661.22 97,651.22
Use Tex, Dealer's Tags 1.482.60 1,482.60
County Licenses:
1965 438.60 438.60
1968 64,695.43 64,895.43
1967 60,068.10 00,068.10
1988 56.638.32 56,638.32
Judge's License Fees 753.00 963.00
Forfeited Tax Sale Deposit 60.00 80.00
Total Collections $10,910.783.11 $8.615.784.29 $233,203.89 21,817,113.80 8444,681.13
TOTAL TO BE REMITTED $11,298,490.13 88,700,148.68 $236,738.08 $1,909,926.06 $461,875.32
Remittances, Audit Period:
Regular, for Commissions.
Exhibit B $ 9,104,029.66 $8,427,199.14 8231,886.94 $ 98,836.86(1) $348,527.72
Individual Tax Sales 252,542.49 262,642.49
Beverage License Transfers 4,318.76 4,318.75
County Judge 759.00 769.00
Department of Motor Vehicles 1,799,694.54 1,799,894.54
Board of Conservation 74,814.50 74,814.50
Advertising 10,851.45 10,634.70 18.76
Total Remittances 811,246,806.39 $8,690,378.33 $231,663.69 $1,896,330.40 $428,417.97
On Hand, November 1, 1986:
Remitted in Regular Course After
November 1, 1986 51.881.74 9.772.35 5.054.38 13,597.65 23.259.35
TOTAL $11.296.490.13 $8.700,146.68 $236.738.08 31,909,926.06 $451,876.32
Note: (1) Includes $3,149.48 commissions deducted.
EXHIBIT — A
11
EXHIBIT - B MONROE COUNTY
FORMER TAX COLLECTOR
COMMISSIONS
July i, 1966 to November 1, 1968
TAXING UNIT TAX REMITTANCES
YEAR FOR
COMMISSIONS
State:
Licenses Due 7-1-66 $
1965-66 633. 04
1966-67 62, 564. 00
1967-68 68, 815.49
1968-69 54, 686.96
Intangible Due 7-1-66
Prior Years 82. 70
1965 3, 791 .65
1966 103, 615.64
1967 110, 750.63
1968 13, 426. 23
Sales Tax 05, 135. 86
Use Tax, Dealer' s Tags 1 , 500. 00
Total State
County Due 7-1-66
1965 15, 997. 07
1968 2, 498, 246. 01
1967 2, 661, 345. 28
1968 46, 569. 55
Total County
School District Current 1965 5, 945.46
1966 1 , 213, 669. 79
1967 1, 154, 410. 10
Total School District Current
School District I & S 1965 1 , 783.65
1966 235, 610. 86
1967 197, 130. 22
Total School District I & S
EXHIBIT - B
(Contld. )
12
EXHIBIT - 8
COMMISSIONS
Receivable R e C e 1 V e d Balance
1966 1967 19E16 Receivable
from 7-1 co 11-1 (1)
$ 64.31 $ 84. 31 $ $ $
19. 00 18. 90 . 10
2. 326. 92 2, 179.49 147. 48
2, 514. 46 2,229.64 282. 11 2. 71
2, 090.61 2, 090.61
$ 7, 015. 30 $ 2, 262.65 $ 2,377. 22 $ 282. 11 $2, 093. 32
$ 470.62 $ 470.62 $ $ $
1 .86 . 06 1 .60
75. 83 74. 10 1.63 . 10
2.622. 34 894. 75 1 , 725.68 1.91
2, 765. 01 807. 71 1, 957.30
818. 52 692. 49 126.03
$ 8, 753. 98 $ 1, 439.47 $ 2, 535. 08 $ 2, 653.40 $ 126. 03
$ 2, 854. 12 $ 514. 21 $ 1, 067. 38 $ 1, 272. 55 $ - -
$ 45. 01 $ 1. 12 $ 20. 48 $ 23.41
$ 18, 868. 41 $ 4, 217. 45 $ 6, 000. 14 $ 4, 231. 47 $2, 219. 35
$ 650. 75 $ 855. 75 $ $ $
319. 94 319. 94
54,874. 44 1, 987. 50 52, 357.67 551 . 02 -21.75
58, 296. 91 2, 106. 48 58, 189. 11 1 .32
1, 897. 09 1, 897. 09
$115, 989. 13 $ 2, 958. 19 $ 54, 964. 15 $ 56, 740. 13 $1, 826.66
$ 118. 91 $ 118. 91 $ $ $
26, 488. 41 26, 214. 72 273.89
25, 138. 21 25, 138.21
$ 51, 745. 53 $ 118. 91 $ 28, 214. 72 $ 25, 911. 90
$ 35. 67 $ 35. 87 $ $ $
5, 142. 24 5, 089. 11 53. 13
4, 292.60 4, 292.60
$ 9, 470. 51 $ 35. 67 $ 5, 089. 11 $ 4, 345. 73
EXHIBIT - B
(Cont 'd. )
13
EXHIBIT - B MONROE COUNTY
(Cont 'd. l
FORMER TAX COLLECTOR
COMMISSIONS
July 1, 466 to November 1, ig68
TAXING UNIT TAX REMITTANCES
YEAR FOR
COMMISSIONS
Mosquito Control District Due 7-1-68 $
1965 1, 783.65
1968 271. 226. 47
1967 281, 532. 20
Total Mosquito Control District
Central and Southern Florida Flood
Control District 1965 39.59
1966 1, 969. 71
1967 1, 767. 76
Total Central and Southern Florida Flood
Control Dtstrict
Individual Tax Bales
TOTAL $9, 104, 029.66
Received January 1 to June 30, 1986 (From Prior Audit Report)
Total Received in 466
Note: (1) Figure in italics is an overpayments.
EXHIBIT - B
14
EXHIBIT - B
(Cont 'd. )
COMMISSIONS
Receivable Received Balance
1986 1967 1968 Receivable
from 7-1 to 11-1 (1)
$ 74. 44 $ 74. 44 $ $ $
96. 87 35.67
5, 019. 54 5,858.38 61. 16
6, 130.64 6, 130.84
$ 12, 180. 29 $ 110. 11 $ 5,858.38 $ 8, 191.80 $ - -
$ 9. 96 $ 3. 96 $ $ $
196. 97 196.97
176. 78 178. 78
$ 377. 71 $ 3.96 $ 196. 97 $ 176.78 $
$ 9, 529. 56 $ - - $ 4, 928. 45 $ 4, 603. 11 $ - -
$215, 941 . 14 $ 7, 444. 29 $102, 749.92 $101, 700. 92 $4, 046. 01
95, 518. 45
$102, 960.74 To Schedule 1-C
EXHIBIT - B
15
EXHIBIT - C MONROE COUNTY
FORMER TAX COLLECTOR
EXCESS INCOME PAYABLE
July 1, 1966 to November 1, 1968
TOTAL D U E
Board of Board of
County Public
Commissioners Instruction
Balance Underremitted, July 1,
1966 $ 4. 31 $ 3.77 $ . 54
Accrued, Audit Period:
1966 28, 810. 67 22, 589. 29 6, 221.38
1987 14, 554. 94 11, 111. 10 3, 443. 84
Total $43, 369. 92 $33. 704. 18 69, 665. 76
Remitted:
December 31, 1966 $28, 810. 67 $22, 589. 29 $8, 221. 38
December 31, 1987 14, 554. 94 11, 111. 10 3, 443. 84
Total Remitted $43, 365. 81 $33, 700.39 59, 885. 22
Balance Underremitted, November 1,
1968 $ 4. 31 $ 3. 77 $ . 54
EXHIBIT - C
16
MONROE COUNTY SCHEDULE i-C
FORMER TAX COLLECTOR
INCOME ACCOUNT
January 1, 1966 to November 1, 1968
1966 1967 1968
To 11 - I
Gross Income
Commissions, Exhibit B $102, 960. 74 $102, 749.92 8101, 700.92
Tax Certificate Fees 206.40 311.55 481.70
Advertising 3, 508. 20 9, 367. 50 5, 979. 00
Personal Property Collection Fees 492. 50 204.00 178, 00
78. 00
Tax Redemption
Beverage License Transfer Fees 11. 28 11. 28 7. 25
387. 25
Occupational License Fees
Motor Vehicle License Fees 21, 851.00 29, 133. 00 22, 256.00
Motorboat Registration Certificate 1, 354. 00 1, 517.50 1, 490. 50
Fees
Mailing Fees 676.76 424. 50 552.25
Interest 598. 02 588.34 950.00
Miscellaneous Income 173. 13
Total Gross Income $131, 557. 86 $192, 298.47 $132, 929. 48
Expenses
Salaries $ 64, 177. 79 $ 79, 446. 20 $ 71, 180.79
936. 90
Retirement 1, 099. 78 512.39 80. 69
Printing 3, 681. 40 3, 919. 20 5, 138. 85
Advertising 2, 179. 00 1, 843.00 22. 00
Iollectie
Collection Costs, Class C Intangible 743. 05 572.96 868.75
Taxes Automobile Allowances 3, 810. 79 3, 760. 83 1 , 505. 00
Office Equipment 7, 235. 82 5. 448. 45 1. 281. 50
Postage and Post Office Box Rent 1,777. 00 1, 515.80 1, 952.79 77 .00 1, 436. 43 1, 271.65
Telephone 2, 320.83 2, 592.73 1, 683.49
Office Supplies 130. 00 255. 00 255. 00
LAssociation Dues 250. 00 738. 20
offic FExs 1, 370. 92 815. 10 187. 60
Office Expenses 1, 906. 08 80. 04
Office Repairs 861. 01 682. 18 1, 466. 64
Travel Expense
Total Expenses
$ 90, 247. 19 $105, 243. 53 $ 87, 589.39
$ 41, 310. 67 $ 27, 054. 94 $ 45, 340. 09
Net Income 12, 500. 00 12, 500.00 10, 450. 82
Compensation
Excess Income $ 28,810.67 $ 14, 554. 94 $ 34, 889. 27(1)
Note: (1) Not payable until after the end of the year, but the amount is
calculated and shown since it is in excess of the compensation
of the Tax Collector to date.
SCHEDULE 1-C
17
EXHIBIT - D MONROE COUNTY
FORMER TAX COLLECTOR
TAX ROLL BALANCES
Rolls Open During Period July i, 196b to November 1, 1968
GENERAL
1985 1986
DEBITS
Charged on Rolls $3, 781,369. 13 $4, 437, 163. 72
Supplemental Rolls 2, 179.33 4. 364.34
Assessor' s Corrections -12,833.88 -7, 144.22
Extended by Tax Collector
Excess (Deficiency) of Credits -12.0 463. 37
Total $3, 750, 701 .85 $4, 434, 847. 21
CREDITS
Collected on Rolls:
Prior Audit Period $3, 606, 236. 77 $
Audit Period 4, 000. 52 4, 263, 578. 47
Total Cash $3, 610, 237. 29 $4, 263, 578. 47
Discounts 106. 975. 49 125, 248. 98
Total Collections $3, 719, 212. 78 $4, 388. 827. 45
County Tax Sale 1, 316. 65
Execution Register
E & I List 31. 489. 07 5, 543. 05
Net Restraining Orders 39, 160. 06
Uncollected. Current Rolls
Total $3. 750, 701. 85 $4. 434. 847. 21
Note: (I) Includes class C-2 taxes; does not include class C taxes.
EXHIBIT - D
18
EXHIBIT - D
R OLLS INTANGIBLE ROLLS ( I )
1967 1966 1068 1967 1086
64, 457, 061. 14 $4, 967, 146.81 $72. 897. 11 $68, 704. 19 $89, 255. 32
8, 514.74 1, 282.38 1, 731. 53
-13,027.88 -351.25 -292.84
53. 49 . 06
80. 07
64, 452, 681 . 56 $4, 967, 146. 81 $73. 828.30 $70, 142.88 889, 255.32
$ $ $ $ $
4, 316, 276. 80 9,772.35 69, 176. 94 65, 541. 55 184. 83
$4, 316, 276. 80 $ 9, 772.35 $69, 176. 94 $65, 541. 55 $ 184.83
131, 224. 56 407. 20 2, 495. 10 2, 400. 87 7. 53
$4. 447, 501. 36 $ 10, 179.55 $71,672. 04 $67, 942.42 $ 192. 36
2, 156. 26 2, 200, 46
5, 180. 20
4, 956, 967. 26 89, 062. 96
$4, 452, 681. 56 84, 967, 146. 81 $73, 828. 30 $70, 142. 88 $89, 255. 32
EXHIBIT - D
19
STATE OP F'LORIDA
..� 'i'x.A "" �•
LEOI6LATIVB AUDITOR
I `A;:a
ERNEST uuSON,c. R A. Tallahassee, Florida
Lmuun.c AUDITOR March 10, 1969
The Legislative Auditing Committee
of the Legislature
and the
Governor of Florida
Sire:
Pursuant to law, I have directed that an audit be made of the
accounts and records of the
HONORABLE JOE ALLEN
ASSESSOR OF TAXES
MONROE COUNTY
• For the period beginning July 1, 1966,
and ending August 31, 1968,
and present this report thereon.
Since the income of the office is on the basis of calendar years,
the income for the entire year 1966 is shown in this report.
SCOPE AND OPINION
An examination of the accounts and records was made in accordance
with generally accepted auditing standards, and accordingly included such tests
of the accounting records and such other auditing procedures considered
necessary in the circumstances.
The records were kept in accordance with the requirements of Chapter
219, Florida Statutes, and the Comptroller's regulations issued pursuant thereto.
a
In my opinion, subject to the comments above, the attached financial
statements present fairly the financial condition of the office of Tax Assessor
at August 31, 1968, and the results of its financial operations for the years
1966, 1967, and 1968 to August 31, in conformity with generally accepted
governmental accounting principles applied on a consistent basis.
20
GENERAL STATEMENT
Collections of record were accounted for. Commissions were generally
billed correctly. Expenditures in most instances were supported and paid
promptly. Excess income reported was promptly remitted. Resources were adequate
to cover liabilities at August 31, 1968. Records were generally well kept.
Retirement deductions were promptly remitted.
Detailed comments are made under appropriate headings.
TAX ROLLS
Among other things an accounting machine, card files, plats, maps,
and aerial photographs were used in the preparation of tax rolls.
The Assessor's corrections to the tax rolls after delivery to the
Tax Collector were made in accordance with the Comptroller's instructions.
Tax rolls for the years 1966 and 1967 were prepared for the county,
the City of Key West, and the City of Key Colony Beach.
The valuations of the county tax rolls are summarized as follows:
Roll General Intangible
Homestead Nonexempt Total (Excluding
Class C)
1966 $96,995,170 $291,635,819 $388,630,989 $84,138,098
1967 97,755,020 296,127,667 393,882,687 80,014,609
A review of property valuations was not included in the scope of this
audit.
COMMISSIONS
In general commissions were properly billed to the taxing units.
Commission accounts with each taxing unit are shown on exhibit A.
BUDGETS
As required by law, budgets and budget amendments were prepared, filed,
and approved by the Comptroller.
INCOME AND EXPENSES
Annual reports of income and expenses were filed for the years 1966
and 1967. Excess income was promptly remitted. After adjustments for the
guarantee payment due from the Board of County Commissioners, it was determined
that excess income had been overremitted $76.35 to the Board of County Commis-
sioners and had been underremitted the same amount to the Board of Public
Instruction.
21
Expenditures were supported in most instances, except some invoices
lacked evidence as to the receipt of goods or services.
Automobile and travel expenses were handled in various ways. Examples
follow:
1. Depreciation of the Assessor's personal automobile.
2. Reimbursement to certain employees for vicinity mileage at ten
cents a mile (gasoline, oil, and repairs supplied by the
employees).
3. Beginning August 1, 1968, payment to one employee of a fixed
monthly allowance of $150 plus gasoline, oil, and other ordi-
nary costs of operation; total costs not to exceed ten cents a
mile.
4. Use of some office-owned automobiles.
5. Loan by automobile dealer of one automobile.
Income and expenses as audited are shown on exhibit B.
COMPENSATION
Chapter 65-1052, Acts of 1965, provides for a guaranteed annual
compensation of $12,500 for the Assessor. Additional compensation is authorized
by Chapter 61-1696, Acts of 1961, for his services in assessing municipal taxes.
RESOURCES AND LIABILITIES
Resources were adequate to cover liabilities of record at August 31,
1968, as shown on exhibit C.
i
SALE OF BLUEPRINTS
Collections from the sale of blueprints of plats, maps, and tracings
during the audit period totaled $3,943.33. These receipts were deposited to
the County General Fund.
As of August 1, 1968, the Assessor no longer performed such services.
RECORDS
Financial records were generally well kept and in most instances
complied with the provisions of Chapter 219, Florida Statutes, and the Comp-
troller's regulations issued pursuant thereto. Prenumbered receipts furnished by
the Comptroller were used for all collections of record. Ledgers, journals,
reports, and other records were used for recording financial transactions.
Bank statements were properly reconciled monthly.
22
RETIREMENT
Retirement contributions had been properly deducted by the Assessor
from salaries paid to eligible employees. These contributions, together with
current contributions for his personal account, were promptly remitted.
EXHIBITS
The following exhibits are attached to and form a part of this report:
EXHIBIT - A Commissions.
EXHIBIT - B Income Account.
EXHIBIT - C Resources and Liabilities.
Respectfully submitted,
(Signed) Ernest Ellison
Legie lative Auditor
Audit made by:
(Signed) N. W. Thabit
23
EXHIBIT - A MONROE COUNTY
ASSESSOR OF TAXES
COMMISSIONS
July 1, 1966 to August 31 , 1968
Taxing Unit Tax Rolls Gross Advances
Year Taxes Commissions Due
Levied
State 1966 $ 109,005.26 $ 2,731.90 $
1966 107,422.34 2,698.44
1967 115,381.60 2,857.63
1968 1 162.18
Total State $ 8,287.97 $ 1,162.18
County 1965 2,333,697.03 $ 60,202.94 $
1968 2,603,288.29 56.975.27
1967 2.737.697.16 77.613.94
1986 41,394.08
Total County $194.792.15 $41,394.08
School District Current 1965 691.256.38 $ 22,825.13 $
1988 1,291,946.67 26.053.93
1967 1,214,123.44 26,332.47
196E 14,044.00
Total School District Current $ 77,211.53 $14.044.00
School District I & S 1985 267,376.91 $ 8.647.54 $
1986 250,806.80 5,446.14
1967 207,289.37 4,495.79
1968 2,397.78
Total School District I & S $ 16,769.47 $ 2,397.76
Mosquito Control District 1965 267,376.91 $ 6,847.54 $
1966 268,719.45 6,269.39
1967 296,127.67 8,422.55
1968 3,425.36
Total Mosquito Control District $ 19,539.46 $ 3,425.36
central and Southern Florida Flood Control District 1985 1,371.10 $ 137.11 $
1966 2,111.07 211.11
1967 1.1340.74 184.07
1968 98.16
Total Central and Southern Florida Flood Control
District $ 532.29 $ 98.18
EXHIBIT - A
(Cant 'd. )
24
EXHIBIT - A
Less Commissions Received Received, Audit Period Balance
Commis- Retainage Receivable Prior to 1968 1987 1868 Receivable
slons on 9-1-68 from 9-1 to 8-31
Errors
$ 30.68 $ $ 2.701.32 $ 2.883.45 $ -182.13 $ $ $
7.03 2,691.41 713.62 884.30 1,093.59
6.86 2,851.77 1,540.81 805.76 605.21
1,152.18 1,152.18
$ 43.47 $ - - $ 9,398.68 $ 3,576.97 $ 722.17 $ 2,634.40 $ 1,967.93 $ 506.21
$ 622.58 $ $ 59,880.38 $ 46.182.36 $ 11,618.01 $ $ $
620.37 56,354.90 20.007.65 12,040.59 24.248.66
16,622.79 62.091.15 34,186.15 27,908.00
41,394.08 36.219.82 5,174.28
$1,142.95 $16,622.79 $219,520.40 $ 88,230.00 $ 23,568.60 $ 58,431.61 $ 64,125.82 $ 5,174.28
$ 202.29 $ $ 22,822.84 $ 18,260.10 $ 4,382.74 $ $ $
310.19 27,743.74 9.130.08 4,566.04 14,048.82
6,286.49 21,086.98 16,832.34 4,232.64
14,044.00 12,288.60 1,755.60
$ 612.48 $ 6,266.49 $ 85,498.66 $ 27,390.18 $ 8,927.78 $ 30,880.98 $ 16.622.14 $ 1.765.60
$ 59.00 $ $ 6,788.54 $ 6,518.03 $ 1,270.61 $ $ $
83.68 6,382.66 2,759.04 1,379.62 1,244.00
4
899.18 3,596.83 3.267.72 328.91
2.397.78 2,098.04 299.72
$ 122.68 $ 899.18 $ 18.165.49 $ 8,277.07 $ 2,860.03 $ 4,511.72 $ 2,428.95 $ 299.72
$ 69.00 $ $ 6.788.64 $ 5.478.03 $ 1.310.51 $ $ $
74.87 6.194.52 2,730.00 1.389.50 2,086.02 9.00
1,283.74 6,138.81 3,780.87 1,377.17 .77
3.425.38 2,997.19 428.17
$ L33.87 $ 1,283.74 $ 21,547.23 $ 8,208.03 $ 2,880.01 $ 5,846.89 $ 4,374.38 $ 437.94
$ -1.85 $ $ 138.96 $ $ 138.96 $ $ $
211.11 211.11
38.81 147.28 147.26
98.18 98.16
$ -1.85 $ 38.81 $ 595.49 $ - - $ 138.08 $ 211.11 $ - - $ 245.42
EXHIBIT - A
(Cont 'd. )
25
EXHIBIT - A MONROE COUNTY
(Cont 'd. I
ASSESSOR OF TAXES
CONMISSIONS
July 1, 1966 to August 31, 1968
Taxing unit Tax Rolls Gross Advances
Year Taxes Commissions Due
Levied
City of Key West 1985 $ 765,476.31 $ 30,619.05 $
1986 886.464.17 35.455.37
1989 990.542.98 39,033.72
1968 21,136.00
Total City of Key West $105,711.34 $21.135.00
City of Key Colony Beach 1965 15.180.80 $ 727.23 $
1966 19,065.16 798.61
1967 23.123.45 921.94
1980 493.28
Total City of Key Colony Beach $ 2,450.78 $ 493.28
TOTAL 5425,315.01 $54,142.82
Received January 1 to June 30, 1966 (From Prior Audi Report)
Total Received in 1986
EXHIBIT - A
26
EXHIBIT - A
(Cont 'd. 1
Less Commissions Received Received, Audit Perlod Balance
Commis- Retalnage Receivable Prior to 198E 1987 1988 Receivable
shins on 9-1-86 from 7-1 to 8-31
Errors
$ 88.40 $ $ 30,530.86 $ 23,892.20 $ $ 8,838.48 $ $
10 7.98 35,460.01 12,247.82 8,123.81 8.123.81 10,955.37
7,928.74 31,708.98 21,276.10 7,091.70 3,340.18
21,138.00 18,496.75 2,642.26
$ 08.38 $ 7,928.74 8118,826.24 $ 36,939.02 $ 8,123.81 $ 34,237.38 $ 38,642.82 $ 5,982.43
$ $ 727.23 $ $ 727.23 $ $ $
798.81 798.81
184.99 739.95 739.96
493.28 493.28
$ - - $ 164.99 $ 2,769.07 $ - - $ 727.23 $ - - $ 798.61 $ 1.21.7.Z3
$2,049.88 $31,120.72 $478,287.26 $151,022.01 $ 46.628.59 $136.754.26 5128,748.83 $15,633.71
69,283.96
8134,612.54 To Exhibit B
EXHIBIT - A
27
MONROE COUNTY EXHIBIT - B
ASSESSOR OF TAXES
INCOME ACCOUNT
January 1, 1g66 to August 31, Ig68
i
1966 1967 1966
to 8-31
Gross Income
Commissions, Exhibit A $134, 812. 54 $136, 754. 25 $126, 748.63
Reimbursement for Coats of Preparing
Tax Roll for City of Key Colony
Beach 500. 00 250. 00
Other Income 100.88 345. 00 5. 60
' Total Gross Income $135, 413. 42 $137, 099. 25 $127, 004. 23
Expenses
Salaries $ 84, 654. 29 $ 89, 645.50 $ 81, 777. 57
, Automobile Expense 4, 685. 38 3, 471. 62 2, 918. 78
Automobile Depreciation 847. 73 847. 73 390. 85
Travel 11, 083. 45 12, 198. 29 6, 487. 94
Postage and Box Rental 1, 292. 14 1, 990. 98 1, 231. 51
Insurance 674. 00 1 , 045. 00
Legal Fees 800. 00 700. 00
Association Dues 120. 00 275. 00 357. 50
Office Supplies 4,440. 72 4, 662. 46 2, 201 .63
Telephone 1, 153. 78 1, 285. 19 825. 24
Maintenance and Alterations 434. 27 2, 561. 23 515. 53
Equipment 7, 281. 95 2, 155. 39 8, 582. 15
Miscellaneous Expenses 488. 75 260. 28 184.99
Total Expenses $117,606. 44 $120, 808. 87 $ 85, 393.47
Net Income $ 17, 716. 98 $ 16, 200, 58 $ 41, 810. 76
Compensation (1 ) 17, 135. 33 15, 923. 74 12, 774. 81
Excess Income Accrued $ 581 .65 $ 276. 84 $ 28, 835. 95(2)
EXHIBIT - B
(Cont 'd. )
28
EXHIBIT - B MONROE COUNTY
Wont 'd. )
ASSESSOR OF TAXES
INCONE ACCOUNT
January 1, 1966 to August gd , 1968
Notes: EXCESS INCOME TOTAL D U E
Board or Board or
county Public
Commissioners Instruction
Accrued, Audit Period:
1966 $581.65 $445, 60 $136. 05
1967 276.84 205. 50 71. 34
Total $858. 49 $651. 10 $207.39
Less:
Guarantee Payment Due from
Board of County Commissioners,
July 1, 1966 $326. 52 $326. 52 $
Remittances:
January 18, 1967 255. 13 195. 43 59.70
January 15, 1968 276. 84 205.50 71.34
Total $858. 49 $727. 45 $131. 04
Balance Overremitted -
Underremitted, August 31, 1968 $ - - $-76.35 $ 76.35
(1 ) COMPENSATION 1966 1967 1968
TO 8-31
Chapter 65-1052, Acts of 1965 $12, 500. 00 512, 500. 00 $ 8,321 . 92
Chapter 61-1696, Acts of 1961:
City of Key West 3, 207. 54 3, 423.74 3, 654. 28
City of Key Colony Beach 1, 427.79 798.61
Total Compensation $17, 135.33 $15, 923.74 $12, 774.81
(2) Not payable until after the end of the year, but the amount is
calculated and shown since it is in excess of the compensation
of the Assessor to date.
EXHIBIT - B
29
MONROE COUNTY EXHIBIT - C
ASSESSOR OF TAXES
RESOURCES AND LIABILITIES
August 31, ig68
Resources
Cash in Bank 892,727.37
Due from Board of County Commissioners.
Exhibit B 78.35
Total Resources 882. 803. 72
Liabilities
Social Security Payable $ 887.78
Due to Board of Public Instruction,
Exhibit B 78.95
Excess Income Accrued, Exhibit B 28,835.95
Total Liabilities $29.8OO.O8
Assessor of Taxes 3, 2O3.84
Total $32, 8O3. 72
EXHIBIT - C
30
oirf • STATE OF FLORIDA
F���j�. \'`q�p,, LEGISLATIVE AUDITOR
[NNEST ELLISON,C P.A. Tallahassee, Florida
LeutaA.rvc AUbpTO. March 10, 1969
The Legislative Auditing Committee
of the Legislature
and the
Governor of Florida
Sirs:
Pursuant to law, I have directed that an audit be made of the
accounts and records of the
HONORABLE HELIO GOMEZ
COUNTY JUDGE
MONROE COUNTY
For the period beginning July 1, 1966,
and ending July 31, 1968,
and present this report thereon.
As the office is operated on the basis of fiscal years, the results
of the financial operations for the entire fiscal year 1965-66 are shown in
this report.
SCOPE AND OPINION
An examination of the accounts and records was made in accordance
with generally accepted auditing standards, and accordingly included such
tests of the accounting records and such other auditing procedures considered
necessary in the circumstances.
The records were kept in accordance with the requirements of Chapter
219, Florida Statutes, and the Comptroller's regulations issued pursuant
thereto.
In my opinion, subject to the comments above, the attached financial
statements present fairly the financial condition of the office of County
Judge at July 31, 1968, and the results of its financial operations for the
fiscal years 1965-66, 1966-67, and 1967-68 to July 31, in conformity with
generally accepted governmental accounting principles applied on a consistent
basis.
31
GENERAL STATEMENT
Collections were properly accounted for by remittances or by cash
on hand. Fees charged were those provided for by law. Annual reports were
filed, and unexpended budget balances were promptly remitted. Retirement
contributions were properly deducted and promptly remitted. Records were well
kept.
Detailed comments are made under appropriate headings.
COLLECTIONS AND REMITTANCES
Collections of record were in accordance with governing laws, were
accounted for, and were remitted to the proper agencies. Collections and
remittances of licenses are shown on exhibit A.
FEES REMITTED TO COUNTY
Remittances to the county for fees collected were made promptly and
are shown in the following summary:
Source of Fees Fiscal Year
1965-66 1966-67 1967-68
to 7-31
Fishing, Hunting and
Trapping Licenses $ 107.00 $ 96.00 $ 98.00
Drivers Licenses 5,548.20 5,489.40 4,976.80
Marriage Licenses 1,361.25 1,239.75 1,118.25
Probate 7,522.35 9,804.85 7,966.15
Occupational Licenses 656.75 636.50 .75(1)
Miscellaneous 1,253.80 1,320.80 1,369.25
Total $16,449.35 $10,587.30 $15,529,20
Note: (1) Section 205.01, Florida Statutes, 1965, providing for a fee to be
collected by the County Judge was repealed by Chapter 67-433,
Acts of 1967.
RECEIPTS, EXPENDITURES, AND BUDGETS - OPERATING ACCOUNT
Operating expenses were paid from funds advanced by the county in
accordance with Chapter 44, Florida Statutes. Annual reports were properly
filed, and unexpended budget balances for the fiscal years 1965-66 and 1966-67
were promptly remitted to the county.
Expenditures were held within legal limitations, properly supported,
and recorded.
Receipts, expenditures, and budgets are shown on exhibit B.
32
COMPENSATION
The Judge's annual compensation of $12,500 was governed by Chapter
65-1114, Acts of 1965.
RETIREMENT
The Judge had properly deducted and remitted retirement contributions
for himself and all eligible employees. All other payroll deductions were also
promptly remitted.
RESOURCES AND LIABILITIES
Resources were sufficient to cover liabilities at July 31, 1968, as
shown on exhibit C.
RECORDS
Records were in balance and were well kept. Internal control appeared
adequate.
EXHIBITS
The following exhibits are attached to and form a part of this report:
EXHIBIT - A Licenses.
EXHIBIT - B Receipts, Expenditures, and Budgets - Operating Account.
EXHIBIT - C Resources and Liabilities.
Respectfully submitted,
(Signed) Ernest Ellison
Legislative Auditor
Audit made by:
(Signed) William W. Fritz
33
MONROE COUNTY EXHIBIT - A
COUNTY JUDGE
LICENSES
July 1, 466 to July 31, 4068
Collected:
Fishing. Hunting, and Trapping Licenses:
Series 1988-87 $ 1, 321. 75
1987-88 1, 549. 50
1988-89 100. 00
Drivers Licenses:
Series 1985-88 8, 459. 20
1988-67 37, 096.80
1987-68 34, 818. 70
Marriage Licenses 1, 959. 50
Total to be Distributed 685, 305. 25
Remitted, Audit Period:
Game and Fresh Rater Fish Commission $ 2, 971. 25
Department of Public Safety 80, 374. 50
Bureau of Vital Statistics 1, 959.50
Total Remitted $85, 305. 25
EXHIBIT - A
34
EXHIBIT - B MONROE COUNTY
COUNTY JUDGE
RECEIPTS, EXPENDITURES, AND BUDGETS - OPERATING ACCOUNT
October 1, 1g65 to July 91, 108
FISCAL YEAR ENDED 9-30-66
Budgeted Actual Budget
Difference
Receipts
County Appropriation $27, 452. 00 $27, 052. 00 $-4oc.00
Expenditures
salary of the County Judge $12, 500. 00 $12, 500. 00 $
Salaries of Assistants and Clerks 11, 952. 00 $11, 649. 06 302. 94
Expenses Other Than Salaries:
Travel $ 585. 60
Telephone and Telegraph 221. 40
Office Supplies 490.66
Other Administrative 238. 35
Total Expenses Other Than Salaries 1, 600. 00 $ 1, 536. 01 63. 99
Equipment 1, 000. 00 $ 861. 45 138. 55
Reserve for Contingencies 400. 00 $ - - 400. 00
Total Budgetary Expenditures $27, 452. 00 $26, 546. 52 $ 905. 48
Balance Refunded to County 505. 48 -505.48
Fund Balance
Total $27, 452. 00 $27, 052. 00 $ 400.00
EXHIBIT - B
35
EXHIBIT - B
FISCAL YEAR ENDED 9-30-67 FISCAL YEAR ENDING 9-30-68
Budgeted Actual Budget Budgeted Actual Budget
Difference to 7-31 Difference
$30, 000. 00 $27, 817. 00 1-2, 183. DG $30, 000. 00 $28, 308. 38 5-3,691 .64
$12, 500. 00 $12, 500. 00 $ $12, 500. 00 $10, 416. 80 $ 2, 083. 34
12, 252. 00 $11, 730. 80 521. 40 11, 400. 00 $ 9, 193. 27 2, 206. 73
$ 304. 40 $ 440.60
229. 80 303. 29
1, 072. 70 1, 002. 43
258. 80 247. 10
2, 248. 00 $ 1, 865. 50 382. 50 3, 800. 00 $ 1, 993. 42 1, 806. 58
1, 000. 00 $ 736. 75 263. 25 1, 000. 00 $ 199. 50 800. 50
2, 000. 00 $ - - 2, 000. 00 1, 300. 00 $ - - 1, 900. 00
$30, 000. 00 $26, 832. 85 $ 3, 167. 15 $30, 000. 00 $21, 802. 85 $ 8, 197. 15
984. 15 -984. 15
4, 505. 51 -4,505.51
$30, 000. 00 $27, 817. 00 1 2, 183. 00 130, 000. 00 126, 308. 36 $ 3, 891. 64
EXHIBIT - B
36
MONROE COUNTY EXHIBIT - C
COUNTY JUDGE
RESOURCES AND LIABILITIES
July 3i, 108
TOTAL TRUST OPERATING
ACCOUNT ACCOUNT
Resources
Cash on Hand
Cash in Bank $ 95. 50 $ 77. 32 $
8, 282. 83 3,77T. 32 4, 505, 51
Total Resources $8, 378. 33 $3,872. 82 $4, 505. 51
Liabilities
Unexpended Advances on Budget $4, 505. 51 $ $4, 505. 51
Probate Balances 3, 854. 82 9, 854. 82
Marriage License Pees to be
Refunded 18. 00 18. 00
Total Liabilities $8, 378. 33 $3,872. 82 $4. 505. 51
EXHIBIT - C
37
lut S .
�" o
I ..`A.� STATE OF FLORIDA
{ lie„ -
LEGISLATIVE crPLA.st
[FINEST CLLISON,C. P.A. Tallahassee, Florida
LEGISLATIVE
AUDITOR March 10, 1969
The Legislative Auditing Committee
of the Legislature
and the
Governor of Florida
Sirs:
Pursuant to law, I have directed that an audit be made of the
accounts and records of the
HONORABLE PAUL E. ESQUINALDO
JUDGE OF THE SMALL CLAIMS COURT
MONROE COUNTY
For the period beginning July 1, 1966,
and ending August 31, 1968,
and present this report thereon.
SCOPE AND OPINION
An examination of the accounts and records was made in accordance
with generally accepted auditing standards, and accordingly included such tests
of the accounting records and such other auditing procedures considered
necessary in the circumstances.
The records were kept in accordance with the requirements of Chapter
219, Florida Statutes, and the Comptroller's regulations issued pursuant thereto.
In my opinion, subject to the comments above, this report presents
fairly the financial condition of the office of Judge of the Small Claims Court
at August 31, 1968, and the results of its financial operations for the audit
period then ended, in conformity with generally accepted accounting principles
applied on a consistent basis.
COMMENTS
Cash on hand at August 31, 1968, totaled $432.50. This amount of
cash covered the only liability of record of the same amount for collections
to be remitted to the county.
38
Cash in the official bank account in the amount of $5, the Judge's
equity at July 1, 1966, was withdrawn by the Judge by a check dated March 5,
1968, and the account was closed.
The Judge collected filing fees in accordance with Chapter 63-606,
Acts of 1963. Collections and remittances during the audit period are shown
in the following tabulation:
Collections, Audit Period $6,974.00
Remittances to County 6,541.50
Balance on Nand, August 31, 1988 $ 432.50(1)
Note: (1) Remitted September 3, 1968.
?renumbered receipts were issued for all collections of record. A
record of the amounts collected was entered in a cashbook, and the amounts
collected were deposited intact into the county depository and credited to the
Fine and Forfeiture Fund as required by Chapter 59-728, Acts of 1959.
The Judge maintained a court docket to record the disposition and
proceedings of cases which were brought before the court. Recommendations were
made for improvements in keeping the court docket currently posted and complete.
The Judge submitted a letter of explanation to the preceding paragraph.
The Judge's letter of explanation is shown on exhibit A.
The Board of County Commissioners paid the salaries of the Judge and
the Clerk in accordance with Chapter 59-728, Acts of 1959, as amended by
Chapter 63-607, Acts of 1963, as amended by Chapter 65-1063, Acts of 1965,
which provided for a salary of $7,500 per annum for the Judge and $3,600 per
annum for the Clerk.
Deductions for retirement contributions were properly made by the
county.
EXHIBIT
The following exhibit is attached to and forms a part of this report:
EXHIBIT - A Letter of Explanation.
Respectfully submitted,
(Signed) Ernest Ellison
Legislative Auditor
Audit made by:
(Signed) N. W. Thabit
39
MONROE COUNTY EXHIBIT - A
JUDGE Or THE SMALL CLAIMS COURT
LETTER OF EXPLANATION
July I , 1966 to August 32 , 1968
SMALL CLAIMS COURT
COUNTY COUNT KEY WET,PLORIOA Ionia PAUL 4 w:.M O AIO
February 10, 1969 e,..,..
em.w♦us
Mr. Ernest Ellison
Legislative Auditor
State of Florida
Tallahassee, Florida
Dear Mr. Ellison:
Received your notice as to preliminary and tentative
audit - please be advised that all dockets were brought up
to date once I was advised of our delinquency. It would
sure be a blow to my pride and the office if your findings
were made public. In my 12 years in office my reports have
always been good and I want to keep my good record.
The delay in signing the docket was due to a question
in my mind as to whether I should sign the orders in the
docket which is nothing more than a duplication of the
orders entered in the file. Although in the past I had
always signed the docket I felt a stamp with my signature
on it should suffice, as even in the Circuit Court dockets
it is only the Clerk who makes the docket entries. The
docket is normally an index to what transpires in the file.
I have withheld my signature to the entries in the hopes
of bringing the matter up before the Small Claims Court
Judges Association Convention so that we could all do the
same thing.
I would appreciate it very much if at this time you
would again credit me with a good report.
Very truly yours,p
Paul E. Eecfuinaldo
PEE/bav
P.S. Please, note that the alleged delinquency was not a failure to
Tabs the entries currently, but my failure to sign my name to
the entries, The valid entries are the orders signed by the Judge
in the file - I feel the Clerk could insert the Judge's signature
(stamped signature) or place an "(s) " to show
which judge signed the order in the file.
40 EXHIBIT - A
e se
am- STATE OF FLORIDA
i imb
�
LEOIBLATIVE AUDITOR
s ? •
BOO W6
ERNCST ELLISON,C • A Tallahassee, Florida
LEGISLATIVE AUDITOR March 10, 1969
The Legislative Auditing Committee
of the Legislature
and the
Governor of Florida
Sirs:
Pursuant to law, I have directed that an audit be made of the
accounts and records of the
HONORABLE EDELMIRO MORALES
JUSTICE OF THE PEACE, DISTRICT NO. 1
MONROE COUNTY, AT KEY WEST
For the period beginning August 1, 1966,
and ending August 31, 1968,
and present this report thereon.
SCOPE AND OPINION
An examination of the accounts and records was made in accordance
with generally accepted auditing standards, and accordingly included such
tests of the accounting records and such other auditing procedures considered
necessary in the circumstances.
The records were kept in accordance with the requirements of Chapter
219, Florida Statutes, and the Comptroller's rules issued pursuant thereto.
In my opinion, subject to the comments above, this report presents
fairly the financial condition of the office of the Justice of the Peace,
District No. 1, at August 31, 1968, and the results of its financial operations
for the audit period then ended, in conformity with generally accepted
governmental accounting principles applied on a consistent basis.
41
COMMENTS
Resources and liabilities at August 31, 1968, are shown below:
Resources
Cash on Hand $60.00
Cash in Bank 1.00
Total $61.00
Liabilities
Due to County $60.00
Justice of the Peace 1.00
Total $61.00
Collections and remittances during the audit period are summarized
below:
Balance Unremitted, August 1, 1966 $ 35.00
Collections, Audit Period 716.31
Total $751.31
Remittances to County 691.31
Balance Unrem;tted, August 31, 1968 $ 60.00
A cashbook was kept as required by Chapter 219, Florida Statutes.
Official prenumbered receipts were issued for all collections. Collections
were deposited intact into the county's depository.
The Justice filed monthly reports of collections with the Board of
County Commissioners as required by law.
The court docket, which reflected all pertinent information regarding
court cases, was currently posted and adequately indexed. The Justice did not
have criminal trial jurisdiction.
The Board of County Commissioners paid the following amounts to the
Justice. Such amounts are shown below on the basis of the Board's fiscal year:
1965-66 1966-67 1967-68
to 8-31
Compensation (1) $6 ,500.00 $6 ,500.00 $5,958.34
Office Expense Allowance (2) 1,500.00 1,500.00 1,375.00
Total $8,000.00 $8,000.00 $7,333.34
Notes: (1) Pursuant to Chapter 65-1925, Special Acts of 1965.
(2) Pursuant to Chapter 61-907, Acts of 1961.
42
Retirement deductions were made and remitted by the county.
Respectfully submitted,
(Signed) Ernest Ellison
Legislative Auditor
Audit made by:
(Signed) N. W. Thabit
43
,Q 2NP
y.A -
STATE OF FLORIDA
4a p,41
LEGISLATIVE AUDITOR
oa we+'°'
cNNteT ELLISON,C. r.A. Tallahassee, Florida
LEGISLATIVE•UDITON March 10, 1969
The Legislative Auditing Committee
of the Legislature
and the
Governor of Florida
Sire:
Pursuant to law, I have directed that an audit be made of the
accounts and records of the
HONORABLE BERL R. PINDER
JUSTICE OF THE PEACE, DISTRICT NO. 2
MONROE COUNTY, AT KEY WEST
For the period beginning August 1, 1966,
and ending August 31, 1968,
and present this report thereon.
SCOPE AND OPINION
An examination of the accounts and records was made in accordance
with generally accepted auditing standards, and accordingly included such tests
of the accounting records and such other auditing procedures considered
necessary in the circumstances.
The records were kept in accordance with the requirements of Chapter
219 , Florida Statutes, and the Comptroller's rules issued pursuant thereto.
In my opinion, subject to the comments above, this report presents
fairly the financial condition of the office of the Justice of the Peace,
District No. 2, at August 31, 1968, and the results of its financial operations
for the audit period then ended, in conformity with generally accepted
governmental accounting principles applied on a consistent basis.
44
COMMENTS
There were no resources or liabilities of record at August 31, 1968.
Collections and remittances during the audit period are summarized
below:
Balance Unremitted, August 1, 1966 $ 18.75
Collections, Audit Period 768.18
Total $786.93
Remittances to County $786.93
A cashbook was kept as required by Chapter 219, Florida Statutes.
Official prenumbered receipts were issued for all collections. Collections
were deposited intact into the county's depository.
The Justice filed monthly reports of collections with the Board of
County Commissioners as required by law.
The court docket, which reflected all pertinent information regarding
court cases, was currently posted and adequately indexed. The Justice did not
have criminal trial jurisdiction.
The Board of County Commissioners paid the following amounts to the
Justice. Such amounts are shown below on the basis of the Board's fiscal year:
1965-66 1966-67 1967-66
to 8-31
Compensation (1) $7,200 $7,200 $6,600
Office Expense Allowance (2) 1500 1,500 1,375
Total $8,700 $8,700 $$7975
Notes: (1) Pursuant to Chapter 65-1935, Special Acts of 1965.
(2) Pursuant to Chapter 61-907, Acts of 1961.
Retirement deductions were made and remitted by the county.
Respectfully submitted,
(Signed) Ernest Ellison
Legislative Auditor
Audit made by:
(Signed) N. W. Thabit
ns
`a 4 STATE OF FLORIDA
LEGISLATIVE AUDITOR
' o reap*
ERNEST c1490M,C. P.A Tallahassee, Florida
LCOJLOIV[AUono, March 10, 1969
The Legislative Auditing Committee
of the Legislature
and the
Governor of Florida
Sirs:
Pursuant to law, I have directed that an audit be made of the
accounts and records of the
HONORABLE NORMAN D. MARTIN-VEGUE
JUSTICE OF THE PEACE, DISTRICT NO. 3
MONROE COUNTY, AT MARATHON
For the period beginning August 1, 1966,
and ending August 31, 1968,
and present this report thereon.
SCOPE AND OPINION
An examination of the accounts and records was made in accordance
with generally accepted auditing standards, and accordingly included such tests
of the accounting records and such other auditing procedures considered
necessary in the circumstances.
The records were not kept in accordance with the requirements of
Chapter 219, Florida Statutes, and the Comptroller's rules issued pursuant
thereto.
In my opinion, subject to the comments above, this report presents
fairly the financial condition of the office of the Justice of the Peace,
District No. 3, at August 31, 1968, and the results of its financial operations
for the audit period then ended, in conformity with generally accepted
governmental accounting principles applied on a consistent basis.
48
COMMENTS
Resources and liabilities at August 31, 1968, are shown below:
Resources
Cash in Bank $226.24
Liabilities
Due to County $220.00
Justice of the Peace 6.24
Total $226.24
Collections and remittances during the audit period are summarized
below:
Balance Unremitted, August 1, 1966 $ 10.00
Collections, Audit Period 2 777.45
Total $2 ,757.45
Remittances to County 2,537.45
Balance Unremitted, August 31, 1968 $ 220.00
The Justice's records were not kept in compliance with Chapter 219,
Florida Statutes, and the Comptroller's rules issued pursuant thereto. A
cashbook was on hand, but no entries had been recorded for the entire audit
period. Official prenumbered receipts were issued for all collections, and
all collections were deposited into the bank. Balances in the bank were not
reconciled with the records on a monthly basis.
The court docket in most instances was not posted or kept up to date
on information pertaining to court cases. However, the Justice did file monthly
conviction reports with the Board of County Commissioners and remittances to
the county in most instances were made in the time allowed by law.
The Justice exercised criminal trial jurisdiction under the provisions
of Section 37.24, Florida Statutes.
The Board of County Commissioners, pursuant to Chapter 65-1933,
Special Acts of 1965, paid the following amounts to the Justice. Such amounts
are shown below on the basis of the Board's fiscal year:
47
1965-66 1966-67 1967-68
to 8-31
Compensation $4,200 $4,200 $3,850
Office Expense Allowance (1) 1,200
Total $5,400 $4,200 $3,850
Note: (1) The county terminated the office expense allowance on
October 1, 1966, when space was made available for
the Justice at the subcourthouse in Marathon,
Florida.
Retirement deductions were made and remitted by the county.
Respectfully submitted,
(Signed) Erneet Ellison
Legislative Auditor
Audit made by:
(Signed) N. W. Thabit
4R
STATE OF FLORIDA
/�y, LEGISLATIVE AVDITOH
CPNCST ELLISON,C. R A Tallahassee, Florida
LEGISLATIVE AUDITOR March 10, 1969
The Legislative Auditing Committee
of the Legislature
and the
Governor of Florida
Sirs:
Pursuant to law, I have directed that an audit be made of the
accounts and records of the
HONORABLE JOSE "SMOKEY JOE" ESPINOSA
CONSTABLE, DISTRICT NO. 2
MONROE COUNTY, AT KEY WEST
For the period beginning August 1, 1966,
and ending August 31, 1968,
and present this report thereon.
COMMENTS
There were no resources or liabilities of record at August 31, 1968.
There were no collections or disbursements of record during the audit
period.
The Board of County Commissioners, pursuant to Chapter 65-1935,
Special Acts of 1965, paid the Constable's salary. Such amounts are summarized
below on the basis of the Board's fiscal year.
1965-66 1966-67 1967-68
to 8-31
Compensation $6,000 $6,000 $5,500
49
Retirement deductions were made and remitted by the county.
Respectfully submitted,
(Signed) Ernest Ellison
Legislative Auditor
Audit made by:
(Signed) N. W. Thabit
50
,Q cur..
STATE OF FLORIDA
k �`��� LEGISLATIVE AUDITOR
ERNEST ELUSON,<. P. A. Tallahassee, Florida
"ER"`ATn`Aunnnn March 10, 1969
The Legislative Auditing Committee
of the Legislature
and the
Governor of Florida
Sire:
Pursuant to law, I have directed that an audit be made of the
accounts and records of the
HONORABLE JOHN E. "TED" CARTER
CONSTABLE, DISTRICT NO. 4
MONROE COUNTY, AT ISLAMORADA
For the period beginning August 1, 1966,
and ending August 31, 1968,
and present this report thereon.
SCOPE AND OPINION
An examination of the accounts and records was made in accordance
with generally accepted auditing standards, and accordingly included such tests
of the accounting records and such other auditing procedures considered
necessary in the circumstances.
The Constable's records were inadequate and incomplete and did not
comply with Chapter 219, Florida Statutes, and the Comptroller's rules issued
pursuant thereto.
In view of the condition and lack of records as noted above, I am
precluded from expressing an opinion on the financial condition of the office
of Constable, District No. 4, at August 31, 1968, and the results of its
operations for the audit period then ended.
51
COMMENTS
Resources and liabilities at August 31, 1968, are shown below:
Resources
Cash in Bank $99.30
Liabilities
Due to County $98.40
Constable .90
Total $99.30
The beginning balance at August 1, 1966, and collections as determined
by the increases in the bank balance during the audit period are summarized
as follows:
Total Fees for Due to
County Constable
Balance, August 1, 1966 $57.30 $56.40 $.90
Collections , Audit Period 42.00 42.00 _
Total $99.30 $98.40 (1) $.90
Note: (1) Remitted to the county after the close of the audit
period on September 29, 1960.
Prenumbered receipts required by Section 219.02, Florida Statutes,
were not issued for collections. A cashbook required by Section 219.04, Florida
Statutes , was not kept. A bank statement for only one month during the audit
period was made available for examination. The Constable stated that no
disbursements were made during the audit period.
The Board of County Commissioners, pursuant to Chapter 65-1928,
Special Acts of 1965, paid the Constable's salary. Such amounts are shown
below on the basis of the Board's fiscal year:
1965-66 1966-67 1967-68
to B-31
Compensation $4,800 $$4,800 $4 ,400
52
Retirement deductions were made and remitted by the County.
Respectfully submitted,
(Signed) Ernest Ellison
Legislative Auditor
Audit made by:
(Signed) N. W. Thabit
53