Report No. 07998, Former County Judge _ ! 7998
STATE Or FLORIDA
OFFICE OP THE AUDITOR GENERAL
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*** MONROE COUNTY ***
FORMER COUNTY JUDGE
COUNTY JUDGE
Dated: July 11, 1973
7998
STATE OF FLORIDA
OFFICE OF THE AUDITOR GENERAL
Report on Audit
of the following Officials of
MONROE COUNTY
As of Page
Former County Judge Relic Gomez 6-27-72 1- 7
County Judge Lew E. Schlegel 1- 1-73 8-13
Dated: July 11, 1973
4 STATE OF F' LO-1211)A
OFFICE OF TIIE AUDITOR GENERAL
rases* uusoH.C. A.
Tallahassee, Florida
s„o„o„GENERAL July 11, 1973
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
FORMER COUNTY JUDGE
MONROE COUNTY
For the period beginning October 16, 1970,
and ending June 27, 1972,
the last day before his successor was commissioned,
and subsequent transactions to January 16, 1973,
and present this report thereon.
The former County Judge's resignation was to be effective and was
accepted by the Governor on May 31, 1972; however, since his successor had
not been appointed he continued to perform the duties of the office through
June 23, 1972. His successor was commissioned on June 28, 1972, but the
office was kept open by employees from June 24, 1972, to June 27, 1972, and
the financial transactions for this period are included in the amounts shown
in this report.
As the office was operated on the basis of fiscal years, the
results of the financial operations for the entire fiscal year 1970-71 are
shown in this report.
1
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 required to be kept in accordance with Chapters
44 and 219, Florida Statutes, and applicable regulations issued by the
State Department of Banking and Finance.
In my opinion, subject to the comment above, the attached financial
statements present fairly the financial condition of the office of the former
County Judge at June 27, 1972, and the results of its financial operations
for the fiscal years 1970-71 and 1971-72 to June 27, in conformity with
generally accepted governmental accounting principles applied on a consistent
basis.
TRANSFER OF ACCOUNTS TO SUCCESSOR
Liabilities at June 27, 1972, and the resources transferred in
settlement thereof were as follows:
Total Operating Trust
Account Accounts
Liabilities at June 27, 1972
Unearned Probate Deposits $ 6,196.97 $ $6,196.97
Unremitted Marriage License
Collections 140.25 140.25
Marriage License Fees to be
Refunded 18.00 18.00
Unremitted Fees for County 983.00 983.00
Unexpended Budget Balance, Exhibit B 5,517.13 5,517.13
Total Liabilities $12,855.35 $5,517.13 $7,338.22
2
Total Operating Trust
Account Accounts
Resources Transferred
To Successor:
Cash on Hand, June 28, 1972 $ 95.50 $ $ 95.50
Cash in Bank, June 28, 1972 13,633.84 6,411.37 7,222.47
Total to Successor $13,729.34 $6,411.37 $7,317.97
To Board of County Commissioners:
Remitted by Personal Check on
January 16, 1973 20.25 20.25
Total Resources Transferred $13,749.59 $6,411.37 $7,338.22
Less:
Remitted to Former County Judge
by Successor on June 30, 1972 894.24 894.24(1)
Net Resources Transferred $12,855.35 $5,517.13 $7,338.22
Note: (1) Compensation of former County Judge Gomez for the period June 1,
1972, to June 23, 1972.
COLLECTIONS AND REMITTANCES
Collections were properly accounted for and supported by prenumbered
receipts and/or remittances to other agencies or county.
Trust fund collections, remittances, and balances available are
summarized on exhibit A.
REMITTANCES OF FEES TO COUNTY
Fees collected or earned for the county were properly accounted for
and were promptly remitted as provided in Section 44.05(5), Florida Statutes.
A summary of the fees collected or earned for fiscal years 1970-71 and
1971-72 to June 27 is as follows:
Source of Fees Fiscal Year
1970-71 1971-72
to 6-27
Probate Earnings $ 9,739.75 $ 8,658.45
Marriage Licenses 1,532.25 1,134.00
Fishing, Hunting, and Trapping
Licenses 117.50 77.00
Miscellaneous 2,125.19 1,337.50
Total $13,514.69(1) $11,206.95
Note: (1) Includes collections of $440.50 for the period October 1,
1970, to October 15, 1970.
3
EXPENDITURES AND BUDGETS
Budgets were prepared by the former County Judge and certified to
the Board of County Commissioners as required by Chapter 44, Florida Statutes.
Expenditures were held within the budget appropriations and were properly
supported by invoices. Vouchers for travel were properly supported and
contained the signed statement of the traveler as required by Section
112.061(11), Florida Statutes.
The annual report for fiscal year 1970-71 was filed with the Board
of County Commissioners and the State Comptroller. Unexpended budget
balance of $2,724.75 for fiscal year 1970-71 was promptly remitted to the
county.
Receipts, expenditures, and budgets for the operating account are
shown on exhibit B.
COMPENSATION
The former Judge received an annual compensation of $14,000 as
provided by Section 44.12, Florida Statutes.
After compensation of $894.24 for the period June 1, 1972, to
June 23, 1972, was remitted to him by his successor, as shown under the heading
TRANSFER OF ACCOUNTS TO SUCCESSOR, the former Judge's compensation was correctly
paid.
RETIREMENT
Retirement contributions were properly deducted and remitted for
the former Judge and all eligible employees.
INTERNAL CONTROL AND RECORDS
Some improvements were noted in the internal control procedures
of the former Judge's office. The cashbook for the operating account was
posted daily and had been properly balanced. Collections were deposited
intact and bank accounts were reconciled monthly. Collections received
from local abstract companies for reproduction of records were deposited
into the official accounts.
Bank balances at the end of the month and estimates for the
ensuing month were reported to the Clerk of the Circuit Court as required by
law.
4
SETTLEMENT OF PRIOR AUDIT DEFICIT
As reported in audit report No. 7567, page 2, there was a cash
deficit of $3,660.44 in trust account collections at the close of business
on October 15, 1970. During the audit period this cash deficit was settled
as follows:
Description Amount
Collections Replaced by Former Judge Out
of His Personal Funds $3,455.11
Dishonored Check Redeposited 6.00
Deposited Cash on Hand for Copy Collections
Received Prior to October 15, 1970 111.18
Credit for Office Supplies Purchased from
Trust Collections 88.15
Total $3,660.44
EXHIBITS
The following exhibits are attached to and form a part of this report:
EXHIBIT - A Collections, Remittances, and Balances - Trust Account.
EXHIBIT - B Receipts, Expenditures, and Budgets - Operating Account.
Respectfully submitted,
(Signed) Ernest Ellison, C.P.A.
Auditor General
Audit supervised by:
(Signed) Willard G. Hale
Audit made by:
(Signed) A. Fornaguera
5
EXHIBIT - A MONROE COUNTY
FORMER COUNTY JUDGE
COLLECTIONS, REMITTANCES, AND BALANCES - TRUST ACCOUNT
October 16, 197o to June 27, 1972
Beginning Balances:
Cash on Hand $ 2, 594. 20
Bank Overdraft _202.14
Total Balances, October 16, 197o $ 2, 392. 07
Collections:
Probate Deposits $20, 211. 55
Marriage Licenses 3, 181. 75
Fishing, Hunting, and Trapping Licenses 2, 422. 00
Fees Other Than Probate Earnings 6, 173. 69
Public Hunt Management Area Permits 817. 50
Total Collections $32, 806. 49
Recovery of Shortage $ 3, 455. 25
Total to be Accounted for $38, 653. 81
Remittances:
Probate Deposit Refunds $ 682. 20
Bureau of Vital Statistics 3. 118. 50
Game and Fresh Water Fish Commission:
Fishing, Hunting, and Trapping Licenses $2, 643. 00
Public Hunt Management Area Permits 1, 055. 00 3, 698. 00
Fees to County 23, 816. 89
Total Remittances $31, 315. 59
Ending Balances:
Cash on Hand $ 95. 50
Cash in Bank 7, 222. 47
Due from Former Judge 20. 25
Total Balances, June 27, 1972 $ 7, 338. 22
Total Remittances and Ending Balances $38, 653.81
EXHIBIT - A
6
MONROE COUNTY EXHIBIT - B
FORMER COUNTY JUDGE
RECEIPTS, EXPENDITURES, AND BUDGETS - OPERATING ACCOUNT
October i, 1970 to June 27, 1972
Fiscal Year Ended 9-30-71 Fiscal Year Ending 9-30-72
Budgeted Actual Budget Budgeted Actual Budget
Difference to 6-27 Difference
Receipts
County Appropriation $31,500.00 $30.000.00 $-1,500.00 $31.500.00 $24,999.68 $-6,500.12
Expenditures
Salary of the County Judge $14.000.00 $14,000.00 $ 514,000.00 $10,227.52 $ 3,772.48
Salaries of Assistants and Clerks 10.800.00 $ 8.876,51 1,923.49 10,800.00 $ 6,337.06 4,462.94
Expenses Other Than Salaries:
Travel $ 394.75 $ 197.20
Telephone and Telegraph 398.08 291.77
Office Supplies 1,160.45 922.30
Other Administrative 2,226.46 1,506.90
Total Expenses Other Than Salaries 4,500.00 $ 4.179.74 320.26 4,700.00 $ 2,918.17 1.781.83
Equipment 700.00 $ 219.00 481.00 500.00 $ - - 500.00
Reserve for Contingencies 1,500.00 $ - - 1,500.00 1,500.00 $ - - 1,500.00
Total Budgetary Expenditures $31,500.00 $27,275.25 $ 4,224.75 $31,500.00 $19,482 75 $12,017.25
Balance Refunded to County 2,724.75 -2,92U.95
Fund Balance 5,517.13 -5,519.13
Total. $31,500.00 $30,000.00 8 1,500.00 521,500.00 $24,999.88 $ 6,500.12
EXHIBIT - B
7
e
4,1' '`b o STATE Or �'LORIDA
�Y'y STATE
OF 'I HE AUDITOR GENERAL
ERNEST ELLISON,C R A.
Aumroa GENERAL Tallahassee, Florida
July 11, 1973
The Legislative Auditing Cormm,ttee
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 LEW E. SCHLEGEL
COUNTY JUDGE
FORMER COUNTY JUDGE'S COURT
MONROE COUNTY
For the period beginning June 28, 1972,
the date of his commission,
and ending January 1, 1973,
the date of the abolition of the County Judge's Court,
and subsequent transactions to June 29, 1973,
and present this report thereon.
The County Judge's Court of Monroe County was abolished and a
County Court was established at 11:59 o'clock p.m. , Eastern Standard Time,
on January 1, 1973, under the amendment of Article V of the Constitution
of the State of Florida as adopted in 1972. Honorable Lew E. Schlegel
became a Judge of the new County Court.
As the office was operated on the basis of fiscal years, the
results of the financial operations for the entire fiscal year 1971-72 are
shown in this report.
8
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 required to be kept in accordance with Chapters
44 and 219, Florida Statutes, and applicable regulations issued by the State
Department of Banking and Finance.
In my opinion, subject to the comment above, the attached financial
statements present fairly the results of financial operations of the office of
County Judge for the fiscal years 1971-72 and 1972-73 to January 1, in
conformity with generally accepted governmental accounting principles applied
on a consistent basis.
COLLECTIONS AND REMITTANCES
Collections were made in accordance with governing laws, were
properly supported by prenumbered receipts, and were remitted to the proper
agencies. Trust fund collections, remittances, and balances available are
summarized on exhibit A.
REMITTANCES OF FEES TO COUNTY
Fees collected or earned for the county were properly accounted for
and were promptly remitted as provided in Section 44.05(5) , Florida Statutes.
A summary of the fees collected or earned for fiscal years 1971-72
and 1972-73 to January 1 is as follows:
Source of Fees Fiscal Year
1971-72 1972-73
to 1-1
Probate Earnings $11,132.70 $ 9,162.27
Marriage Licenses 1,478.25 343.00
Fishing, Hunting, and Trapping Licenses 105.25 96.75
Miscellaneous 1,779.00 1,024.75
Total $14,495.20 $10,626.77
EXPENDITURES AND BUDGETS
Operating expenditures were paid by the Judge from funds furnished
by the county in accordance with the provisions of Chapter 44, Florida Statutes.
Expenditures were held within the budget appropriations and were
properly substantiated by payrolls or itemized invoices.
9
Receipts, expenditures, and budgets for the operating account are
shown on exhibit B.
COMPENSATION
The County Judge's annual compensation of $14,000 was governed by
Section 44.12, Florida Statutes. After compensation of $37.65 had been paid
by the county for January 1, 1973, the Judge's compensation was correctly
paid as shown on exhibit B.
RETIREMENT
Retirement contributions were properly deducted and remitted for
the Judge and all eligible employees.
RECORDS AND INTERNAL CONTROL
Records were well kept and a balanced cashbook was maintained.
Prenumbered receipts or licenses were issued for all collections of record.
Collections were deposited intact and bank accounts were reconciled monthly.
Unused fishing, hunting, and trapping licenses, public hunt area
stamps, and archery permits were transferred to the Tax Collector at the
close of the audit period.
All unused CF-3 receipt books were tranferred to the Clerk of the
Circuit Court at the close of the audit period.
Probate dockets were generally well kept. Probate deposits, as
of October 1, 1972, that were in excess of the authorized fee, were returned
to the depositors during the audit period. All earned probate fees had been
remitted to the Board of County Commissioners during the audit period.
10
EXHIBITS
The following exhibits are attached to and form a part of this report:
EXHIBIT - A Collections, Remittances, and Balances - Trust Account.
EXHIBIT - B Receipts, Expenditures, and Budgets - Operating Account.
Respectfully submitted,
(Signed) Ernest Ellison, C.P.A
Auditor General
Audit supervised by:
(Signed) Willard C. Hale
Audit made by:
(Signed) A. Fornaguera
EXHIBIT - A MONROE COUNTY
COUNTY JUDGE
COLLECTIONS, REMITTANCES, AND BALANCES - TRUST ACCOUNT
June 28, 1972 to January i, 1973
Beginning Balances:
Cash on Hand $ 95. 50
Cash in Bank 7, 222. 47
Due from Former Judge Helio Gomez 20. 25
Total Balances, June 28, 1972 $ 7, 338. 22
Collections:
Probate Collections $ 7, 285. 00
Marriage Licenses 827.75
Fishing, Hunting, and Trapping Licenses 1, 697. 00
Fees Other Than Probate Earnings 2, 278. 50
Public Hunt Management Area Permits 750. 00
Total Collections $12, 838. 25
Total to be Accounted for $20, 176. 47
Remittances:
Probate Deposit Refunds $ 1, 903. 45
Bureau of Vital Statistics 968. 00
Game and Fresh Water Fish Commission:
Fishing, Hunting, and Trapping Licenses $1, 697. 00
Public Hunt Management Area Permits 750. 00 2, 447.00
Fees to County 14, 837.77
Total Remittances $20, 156. 22
Paid to Board of County Commissioners by
Former County Judge Helio Gomez on
January 16, 1973 20. 25
Total $20, 176. 47
EXHIBIT - A
12
MONROE COUNTY EXHIBIT - B
COUNTY JUDGE
RECEIPTS, EXPENDITURES, AND BUDGETS - OPERATING ACCOUNT
October 1, 1971 to January 1, 1973
Fiscal Year Ended 9-30-72 Fiscal Year Ending 9-30.73
Budgeted Actual Budget Budgeted Actual Budget
Difference to 1-1 Difference
Receipts
County Appropriation $31,500.00 $30.000.00 $-1,500.00 $31,500.00 $10,000.00 $-21,500.00
Expenditures
•
Salary of the County Judge $14,000.00 $13.844.22(1) $ 155.78 $14.000.00 $ 3,499.98(2) $ 10.500.02
Salaries of Assistants and Clerks 10.000.00 $10.159.65 640.35 10,800.00 S 2,475.00 8.325.00
Expenses Other Than Salaries:
Travel $ 197.20
S 126.03
Telephone and Telegraph 436.21 126.03
• Office Supplies 1.265.80 563.80
Other Administrative 2.483.30 1,030.94
Total Expenses Other Than Salaries 4.500.00 $ 4.382,51 117.49 4.700.00 $ 2,141.52 2.558.48
Equipment 700.00 $ - - 700.00 500.00 $ - - 500.00
Reserve for Contingencies 1,500.00 $ - - 1,500.00 1,500.00 $ - - 1,500.00
Total Budgetary Expenditures 631,500.00 $28.386.38 $ 3.113.62 $31.500.00 $ 8,116.50 $23,383.50
Balance Refunded to County 1,613.62 -1,613.62 1,883.50(3) -1,883.50
Total $31.500.00 $30,000.00 $ 1,500.00 $31,500.00 $10,000.00 $21,500.00
•
Notes: (1) Compensation Paid to:
Former Judge Gomez, October 1. 1971, to June 23, 1972 $10,227.52
Judge Schlegel, June 28. 1972, to September 30, 1972 3.616.70
Total $13,844.22
(2) Does not include compensation of $37.65 earned on January 1, 1973, by County Judge and received by
him from the county on June 29, 1973.
(3) Refunded to county on December 31. 1972.
EXHIBIT - B
13