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Report No. 09202, BOCC 9202 STATE OF FLORIDA OFFICE Or THE AUDITOR GENERAL pf SNE s7A� ry `` *** MONROE COUNTY *** BOARD OF COUNTY COMMISSIONERS For the Fiscal Years Ended September 30, 1975 and September 30, 1976 9202 STATE OF FLORIDA OFFICE OF THE AUDITOR GENERAL Report on Audit of the Accounts of the MONROE COUNTY BOARD OF COUNTY COMMISSIONERS For the Fiscal Years Ended September 30, 1975 and September 30, 1976 Dated: February 17 , 1978 A ft, gritNt STATE OF FLORIDA Y"igra,p OFFICE OF THE AUDITOR GENERAL Tallahassee, Florida ERNEST ELLISON,C.P.A. Auortec Gcxccu February 17 , 1978 The Legislative Auditing Committee of the Legislature and the Governor of Florida Sirs: Pursuant to the provisions of Section 11.45, Florida Statutes, I have directed that an audit be made of the accounts and records of the MONROE COUNTY BOARD OF COUNTY COMMISSIONERS For the Fiscal Years Ended September 30, 1975, and September 30, 1976 , Par . NO. and present this report thereon. (1) The objectives of this audit were: (1) to express an opinion on the financial statements for the fiscal years ended September 30, 1975, and September 30, 1976 , and (2) to report violations of law and other matters required by Section 11.45(6) (c) , Florida Statutes, that may be determined by audit tests. PERSONNEL (2) The personnel of the Board was as follows: 1 Par. No. District No. John W. Parker, Mayor Pro Tem 1 William A. Freeman, Jr . , to 11-18-74 2 Puriegton "Purie" Howanitz from 11-19-74 2 Harry S. Pritchard, Mayor from 4-25-75 to 10-20-75 and from 9-21-76 3 William "Bill" Carter to 11-18-74 4 Jerome V. Shipley from 11-19-74 4 Harry Harris to 4-22-75, the Date of His Suspension, and from 10-16-75, the Date of His Reinstatement, to 9-23-76, the Effective Date of His Resignation; Mayor to 4-22-75, and from 10-21-75 to 9-20-76 5 Martha Mae Wedel from 4-30-75 to 10-15-75 5 Don Schloesser from 9-24-76 5 Ralph W. White, Clerk of the Board of County Commissioners ex officio SCOPE AND OPINION (3) I have examined the financial statements of the various funds and account groups of the Monroe County Board of County • Commissioners for the fiscal years ended September 30, 1975, and September 3U, 1976. My examination was made in accordance with generally accepted auditing standards and, accordingly, included such tests of the accounting records and such other auditing procedures as I considered necessary in the circumstances. (4) In my opinion, the accompanying financial statements present fairly the financial position of the various funds and account groups of the Monroe County Board of County Commissioners at September 30, 1975, and September 30, 1976, and the results of operations of such funds for the years then ended, in conformity with generally accepted accounting principles applied on a consistent basis. FINANCIAL POSITION (5) The financial position of all funds at September 30, 1975, and September 30, 1976, is shown on exhibit A for each of those years. The financial position of individual fund groups is shown on various exhibits as listed in front of the statements for each period. (6) Sufficient funds were available for current operations and debt service. 2 Par. No. (7) The Enterprise Fund which accounted for the operations of the Card Sound Bridge reported deficits in retained earnings of $228,120. 55 at September 30, 1975, and $236,075.70 at September 30, 1976. The bond resolution for the revenue bonds that were issued to finance the construction of the bridge required that cash balances remaining on hand at the end of each month be deposited in trust accounts. These trust accounts were reported as reserves totaling $305,743. 35 at September 30, 1975, and $360 ,328.76 at September 30 , 1976. For financial reporting purposes, depreciation expense was taken annually on the appropriate fixed assets of the fund, but was not funded; therefore, it was not deducted from operating expenses prior to the transfer of cash balances to the reserve accounts. For the years ended September 30, 1975, and September 30, 1976 , depreciation expense totaled $55,995.60 and $66,181.51, respectively. The deficit balances for retained earnings were the results of these reserve and depreciation transactions. FINANCIAL OPERATIONS Revenue (8) The major source of revenue was taxes which are discussed under the heading TAXES. (9) The Clerk invested funds not needed for current operations in interest-bearing time deposits as authorized by Section 28.33, Florida Statutes. Interest earned was generally computed and credited quarterly as required by Section 136.04, Florida Statutes. During the audit period interest earned on operating funds by major fund groups was as follows: Year Ended Year Ended 9-30-75 9-30-76 General Fund $ 98,517.94 $123,206.65 Special Revenue Funds 34,431. 15 56,641 .95 Intragovernmental Service Fund 289.67 Total $132,949.09 $180,138.27 (10) Board funds administered by trustee banks as provided by various bond resolutions were invested in interest-bearing time deposits and U. S. Government securities. Interest earned and profits on the investments of these funds were as follows: 3 Par. No. Year Ended Year Ended 9-30-75 9-30-76 Debt Service Funds $36,588.68 $38,032.95 Enterprise Fund 17,113.62 14,718. 25 Total $53,702.30 $52,751. 20 (11) Chapter 63-1631, Special Acts of 1963, and Chapter 69-1320, Special Acts of 1969, authorized the Board to grant garbage collection franchises. Several franchises were granted for the 10-year period from August 28, 1969, to August 27, 1979. Each franchise holder, as consideration for said franchise, was required to pay the county a fee of 3% of their gross revenue derived from operations of the garbage business. During the years ended September 30, 1975, and September 30, 1976, the Board received $17,875. 11 and $32,434.07, respectively, from six franchise holders. (12) The garbage collection franchise agreements made no provisions for the verification of gross revenue figures submitted by the franchise holders. It is recommended that any franchises granted in the future include some provision for verification either by examination of their records by the Board 's personnel or by certified audit reports. During this audit period the Board did request from each franchise holder financial statements and copies of Federal income tax returns for the calendar years 1974 and 1975. As a result of this request two of the franchise holders sent copies of their tax returns, three sent copies of their company's financial statements which had been prepared by a Certified Public Accountant, but were not audited, and one submitted only gross revenue figures certified by the company' s comptroller . The information received resulted in the Board billing the franchise holders additional amounts totaling $6 ,868. 04. This amount was received during fiscal year 1975-76. (13) Procedures in effect for collecting revenues from leases which were based on percentages of gross revenues still did not include verification of gross revenue figures submitted by the lessees. Prior audit report No. 8740, paragraph 12, recommended verification of gross revenue figures either by certified audit reports or the examination of the lessees ' records by the Board ' s personnel. On October 12, 1976, which was subsequent to the issuance of the prior audit report, the Board as lessor entered into a five- year lease agreement with Island City Flying Service, inc. , for a tract of land at the Key West International Airport for use as a fixed base aircraft operation. Although the terms of the lease required lease payments to the Board based on percentages of gross revenue, this new lease made no provision for verification of the gross revenue figures submitted by the lessee. 4 Par. No. (14) During the audit period the functions of billing and collecting fees and rentals for the Key West International Airport were transferred to the Board ' s accounting personnel. Accounts receivable subsidiary records were kept for amounts due the Board from airport leases. At September 30, 1975, and September 30 , 1976, the subsidiary account totals were recorded in the accounts receivable control account and reported on the Board ' s financial statements. Audit report No. 8740, paragraph 13, noted that the provisions of some airport lease agreements necessitated accounts receivable, and that Section 10, Article VII, Constitution of the State of Florida, prohibits any State or local governmental agency from giving , lending , or using its credit to aid any corporation, association, partnership, or person. Subsequent to the issuance of the prior audit report the Board approved and signed two leases with provisions for advance payments of base rentals plus initial one-month deposits to cover any additional amounts becoming due under the terms of the leases. A third lease, also approved and signed after the prior audit report was issued, made no provision for advance rental payments or deposits. Rentals pursuant to this lease necessitated amounts becoming receivable. (15) Audit report No. 8740, paragraph 14, noted that fees of $16 each were charged for nonscheduled commercial airline landings and that no records were provided to show how the fees actually charged for landings were determined from the Board's fee schedule. The fee schedule approved by the Board and which had been effective since January 1, 1954 , set the landing fees on the basis of airplane weight and passengers arriving and departing. On February 6, 1976, the Clerk sent a memorandum to the Airport Manager , pointing out that landing fees charged to nonscheduled commercial airlines at the Key West International Airport appeared not to be in accordance with the schedule of fees. Subsequent to this memorandum the landing fee was changed to $5; however , this $5 fee was not Board approved or provided for in the Board' s fee schedule. (16) At its meeting on March 16, 1976, the Board accepted the merchandise inventory of the gift shop located in the Key West International Airport in lieu of back rent, which totaled $2,730. Pursuant to the terms of a two-year lease which expired December 14, 1975 , the gift shop, which had gone out of business, was operated by Key West International Duty Free, Inc. , which was required to pay a rental of $182 monthly. A listing of the inventory items accepted by the Board showed the items as having a retail sales value totaling $1,136.81. In a letter dated August 1, 1977, the airport manager stated that the inventory items were not salable, some of the items were on consignment and had been returned to the vendors , some were spoiled and had been thrown away, and the remaining items had been donated to the First Baptist Church. There was no evidence in the 5 Par . No. Board's minutes to show that the Board had approved these as proper methods of disposition for the inventory items. I recommend that the Board investigate the disposal of the items and either approve the actions taken by the airport manager or obtain a refund for the value of the goods. (17) It was also noted that the Board was not taking prompt and appropriate action to enforce collections when lease payments became delinquent from other lessees. A lease payment of $548 for hanger space at the Marathon airport for the period August 10, 1975, to August 9, 1976, was not received by the Board until March 16, 1977. Records were not provided for audit which showed that a prompt effort or legal action was taken to collect this money. The payment received on March 16, 1977, also included the amount for the period August 10, 1976 , to August 9, 1977. A lease agreement with Cable-Vision, Incorporated, for land on Long Key required that the $450 annual rental payment be made on April 1 of each year. The payment due on April 1, 1975, was not received until May 2, 1975, and the payment due April 1, 1976, was not received until July 19, 1976. (18) Electricity for the Key West International Airport was supplied through one main electric meter. The Board paid the total amount charged for electricity and in turn billed each lessee for their share of the electricity used. Separate submeters had been installed and were used by the Board to determine the electricity used by each lessee. During the audit period the Board was using incorrect fuel adjustment charges and an outdated rate structure to compute the amounts charged. This resulted in the lessees being charged less than the correct amount for electricity used. (19) The Board was authorized to provide for the issuance of dog licenses under the provisions of Chapter 63-1637, Special Acts of 1963. The Board subsequently assigned the Tax Collector the responsibility for issuing dog tags and collecting license fees pursuant to county ordinance No. 4-1973, adopted April 24, 1973. Blocks of prenumbered license tags and correspondingly numbered certificate of vaccination forms were assigned by the Tax Collector to licensed veterinarians who administered vaccinations , attached a license tag to each dog as indication of such vaccination, and issued the corresponding certificate of vaccination to the dog owner upon collection of the applicable license fee. The veterinarians periodically remitted license fees collected for the county to the Tax Collector for deposit in the County's General Fund. Some minor differences were noted between the license fees shown as being charged on some certificate of vaccination forms and the fees provided for by the schedule of fees in the county's ordinance. The Board's personnel should audit the completed certificate of vaccination forms the Tax Collector received from the veterinarians to verify that license fees were properly charged and remitted by the veterinarians. 6 Par . No. (20) Collections made at the Card Sound Bridge and the various Board departments were deposited directly into a county depository by the individual departments . Depository receipts and copies of the prenumbered receipts issued or information as to which receipts had been issued were then forwarded to the Board ' s accounting personnel . The amounts deposited were verified to the receipts issued and then recorded in the Board 's accounts. Procedures appeared adequate and collections were properly deposited and recorded. Audit verification of the receipts and deposits disclosed that some fees charged for building permits were not Board approved. Grants (21) The Board received funds for several grants and projects funded from Federal and State sources. During the audit period improvements were made in the procedures and controls for the proper administration of grant funds. Subsidiary records and project files were generally adequate , and it appeared that funds were expended in accordance with the terms of the grants . The Board' s accounting personnel maintained the financial records for all grants and prepared the financial reports required by the terms of some grants. Purchases (22) The Board ' s various department heads acted as purchasing agents and were responsible for the purchases made for their departments. The Board' s accounting personnel issued prenumbered purchase orders only upon the request of certain authorized employees within each department. Invoices were not processed for payment until a written approval for each purchase was received from the appropriate department head. Sales tax exemptions and discounts were taken when applicable. (23) At its meeting of February 11 , 1975 , the Board adopted ordinance No. 1-1975 , repealing the provisions of ordinance No. 6- 1972, which had established the purchasing policies of the Board and required the advertising for bids for purchases in excess of $2,500 . I recommend the Board adopt written purchasing policies to serve as additional guidelines for the department heads who are responsible for purchasing. Vouchers (24) All vouchers examined for audit contained proper support, notations that goods or services were received, and evidence of audit prior to payment. Vouchers were properly classified and recorded in the Board' s accounting records. (25) Written contracts were on file for those services provided to the Board which required contracts. 7 Par . No. Personnel and Payroll Records (26) Payrolls were prepared and paid semimonthly for all Board employees and time sheets were prepared and on file for all payrolls. (27) A pay plan existed during the audit period ; however , the plan did not contain some positions of employment and the Board , in some instances, did not adhere to the pay plan in the employment of personnel . The Clerk, in his response to similar findings in the prior audit, stated that the Board was in the process of updating its personnel pay plan; however , such updated plan had not been completed as of August 31 , 1977 . The Board approved each new employee and the rate of pay on an individual basis instead of strictly following its existing pay plan. Better control would be exercised over salary payments if the Board would complete , properly revise when necessary, and follow a pay plan for all employees. (28) The Payroll Department maintained the records of annual and sick leave accrued and used for all Board employees. Audit tests of leave records disclosed numerous errors in the calcuation of leave accrued and in the mathematical accuracy of the leave records. During the audit period the Board instituted the use of leave request forms which were signed by the employees and approved by the supervisors and department heads. During the year ended September 30, 1976, the employees leave records were placed on a computer which automatically calculated leave accrued and leave balances. If the rates accrued and the amounts used are correctly entered into the system, this should eliminate the mathematical errors that had been occurring in the leave records. (29) Section 295. 10 , Florida Statutes, provides that in all positions where employment of persons is not subject to merit system, civil service, or other competitive system, preference in appointment or employment shall be given to veterans. Section 295.11 , Florida Statutes , provides that in each instance in which a veteran having the qualifications applied and a nonveteran was employed , a report must be filed with the Division of Veterans ' Affairs, Department of Community Affairs . Records maintained by the Board were not sufficient to enable me to determine whether the Board complied with the provisions of Sections 295 .10 and 295. 11 , Florida Statutes . I recommend that the Board adopt procedures to document compliance with these provisions of law. Foreclosure of Tax Certificates (30) Section 197 . 241, Florida Statutes , requires that the Board make application for a deed on all county-held tax certificates two years from the date the taxes to which they relate were due. Although this was brought to the Board ' s attention in audit report No. 8740 (paragraph 24) , the Board still had not applied for tax deeds on eligible certificates dated in 1962, 1964 , 1967, and 1972. At its meeting held on September 16, 1975 , the Board instructed the County 8 Par . No. Attorney to review all county-held tax certificates and report back to the Board as to whether the tax certificates should go to a public sale or be cancelled. No record or documentation was found or provided to show that these instructions had been carried out by the County Attorney. As a result of its meeting on August 24 , 1976 , the Board did , however , apply for tax deeds on some 1974 county-held tax certificates which had become eligible during the audit period . Tax deed applications were made only on those 1974 certificates relating to land located in the Big Cypress National Wildlife Preserve. These applications were made by the Board to assist the National Park Service in the acquisition of this land. Welfare (31) Welfare services were provided to the citizens of Monroe County through the Board ' s Social Services Department. This department was responsible for the determination of need and extent of services to be provided to individuals qualifying for assistance. Individuals received assistance in accordance with guidelines adopted by the Board. All welfare payments were made directly to vendors which supplied such necessary items as food , shelter , medicine , and medical services. Cash payments were not made to individuals receiving assistance. All payments to vendors were properly supported by detailed invoices which included the names of the individuals receiving the services. (32) The Board provided and operated a county home for senior citizens, located on Stock Island , adjacent to the Board ' s public service building . Admissions, which were based on need, were usually determined by the Director of Social Services. Persons living in the home received room and board , medicine, medical services, and a $10 monthly allowance. Any income received by these individuals was required to be turned over to the county. During the audit period there were no written Board policies regarding admission requirements or governing the overall operations of the County Home. I recommend that the Board establish such policies. Travel Expenses (33) Payments of travel expenses to members of the Board and its employees complied with the provisions of Section 112. 061, Florida Statutes. Contributions (34) During the audit period , the Board continued to support the operations of several health and welfare organizations and agencies as authorized by Sections 125.01, 394.80 , and 402.20, Florida Statutes. The Board stopped making lump-sum payments to these organizations and agencies and all new renegotiated contracts provided support on a "reimbursable" basis. Certified copies of previous month ' s lists of payroll warrants and warrants for operating expenses were required to 9 Par. No. be submitted to the Board for reimbursement , and after audit by the Clerk payments were made for the amounts approved. The Attorney General in a letter dated November 11 , 1971, and addressed to the Honorable Harry A. Johnson, II, Attorney for the Clerk of the Circuit Court of Palm Beach County, stated "A disbursement of county funds in accordance with this procedure is not , in my opinion, a lump-sum payment. . . Advertising and Publicity (35) Chapter 65-1938, Special Acts of 1965, authorizes the Board to levy taxes not to exceed one mill for use by the Monroe County Advertising Commission for advertising and giving publicity to the advantages , facilities, and productions of the cities, towns, and adjacent territories. The Act also provides that the Monroe County Adveritisng Commission shall allocate $5,000 annually to the Board of County Commissioners to be expended at the Board' s discretion, for the entertainment of individuals and/or groups that the Board determines appropriate and advantageous to the county. (36) During the years ended September 30, 1975, and September 30 , 1976, expenditures for advertising and publicity totaled $128,751.67 and $130 ,183. 69, respectively. Included in these expenditures were amounts paid to E. J. Scheaffer and Associates , Inc. , which had been appointed by the Monroe County Advertising Commission to be the Commission' s authorized advertising agency and to handle the public relations for Monroe County. The total amounts paid to the corporation were $109,731. 26 and $110, 300 . 23 for fiscal years 1974-75 and 1975-76 , respectively. Budgets (37) Budgets, as required by Chapter 129, Florida Statutes , were properly prepared, approved, and amended by the Board. Original budgets and subsequent budget amendments were recorded in the accounting records and were used by the Board to control and limit expenditures. Comparisons of budgeted revenues and expenditures with actual revenues and expenditures for the General Fund and Special Revenue Funds are shown on exhibits C-2 and D-2. (38) Section 129. 01 (2) (b) , Florida Statutes , requires a board ' s budget to show an approximate division of locally raised receipts and all expenditures between the incorporated and unincorporated areas of the county. Article VIII, Section 1 (h) , of the State Constitution, prohibits the taxing of property within municipalities for services rendered by a county exclusively for the benefit of property or residents in unincorporated areas. The State Supreme Court in Alsdorf v. Broward County (Fla. 1976) , 333 So. 2d. 457 , held that county taxation of municipal properties is barred only when county services bring to municipal property owners no real or substantial benefit. The Board ' s annual budgets for the fiscal years 1974-75 and 1975-76 did not show a division of expenditures and locally raised receipts 10 Par . No. between incorporated and unincorporated areas of the county. Neither the Board ' s records of actual receipts and expenditures or its annual financial reports showed the division of locally raised receipts and all expenditures between the incorporated and unincorporated areas of the county. Taxes (39) Millages and taxes levied on the 1974 and 1975 general tax rolls were as follows: 9 7 4 1 9 7 5 Mills Amount Mills Amount Board of County Commissioners: General Fund 2.972 $ 2.029.107.73 4.487 $ 3.302.291.50 Fine and Forfeiture Fund 1.848 1.261.706.29 1.772 1.304.136.51 Health Clinic .200 136.548.30 .185 136.154.21 Bond Interest and Sinking Fund - Certificate of Indebtedness of 1965 .098 66.908.67 .081 59.613.46 Waste Control and Disposal District 1.000 516.307.67 1.000 567.855.96 District School Board: General 7.800 5.325.383.68 7.800 5.740.555.76 Interest and Sinking .370 252.614.35 .495 364.304.50 Mosquito Control District 1.202 820.655.28 1.151 847.099.96 Lower Florida Keys Hospital District 1.516 338.460.58 1.516 351.862.99 Central and Southern Florida Flood Control District .394 6.001.89 .375 5.711.37 Total 17.400 $10.753.754.44 18.862 212.679.586.22 Insurance (40) The Board ' s insurance coverage during the audit period appeared adequate. Insurance consultants advised the Board on its insurance needs. The Board provides employees with group insurance (hospitalization and life) with payments based on the single plan. The cost of dependents ' coverage was paid by the employees. (41) During the audit period improvements were made in the insurance register maintained by the Board ' s accounting personnel . The register was well organized and kept on a current basis . Current policies, coverages, and costs were shown in the register . (42) On October 1, 1975, the Board established a workmen' s compensation self-insurance fund . In addition, the Board also purchased specific and aggregate workmen' s compensation insurance to provide additional coverage for any excessively large claims. The results of the operations of this fund for the year ended September 30 , 1976 , are shown on exhibit G-3. 11 Par . No. RECORDS AND INTERNAL CONTROL (43) Financial records were generally well kept and internal controls appeared adequate. Some deficiencies were noted however , which are discussed below and/or under other headings in this report. (44) The monthly reports of depository balances were properly prepared and reported as required by Section 136.02 (2) , Florida Statutes. The reports contained the balances for all of the Board 's funds. (45) Section 136.07, Florida Statutes, requires the Board to " . . . make and publish a statement monthly . regarding the conditions of each and every fund . Monthly trial balances of the Board ' s funds, and monthly reports of depository balances (discussed in the preceding paragraph) were prepared and on file. They were not advertised in a newspaper or posted for public inspection; however , they were available for public inspection the same as any other public record. I have requested an official opinion of the Attorney General as to what method or methods of publication will be sufficient for a Board of County Commissioners to be in compliance with the requirement contained in Section 136. 07, Florida Statutes. (46) Records kept for the accounting of dog tags were not adequate to determine the quantity and numbers of tags, issued to veterinarians, the numbers of tags sold , and the numbers of unissued tags returned . Also, bonds were not required from the veterinarians to ensure the return of the tags and/or remittance of money collected from their sale. To properly control the issuance of and collections for dog tags , these deficiencies should be corrected. (47) Records and procedures for the control of prenumbered receipts used by the various Board departments were improved during the audit period. Records of the purchase, assignment, and final disposition of receipt blanks were maintained by the Board' s accounting personnel . Although these records were kept , some receipts assigned to the Board ' s Building and Zoning Department were not physically located and provided for audit. (48) The records kept by the Building and Zoning Department appeared adequate to account for prenumbered building permit forms which were used as receipts for building permit fees. Records and precedures surrounding the issuance of competency certificates were improved during the audit period. Prenumbered receipts were issued for competency certificate fees collected. 12 Par . No. (49) Records were established to account for the cost of operation and maintenance of Board-owned vehicles. Monthly equipment cost sheets were prepared and filed for each vehicle which showed the operators, dates used, purposes, odometer readings, gasoline used, and the cost and explanation of repairs. The average miles-per-gallon of gasoline used for each vehicle was also computed and listed on a monthly report submitted to the Board by the Public Service Director . (50) Improvements had been made in the records and procedures for the acquisition and use of gasoline credit cards. The Board 's accounting personnel applied for all credit cards and were responsible for the records of credit cards issued. Cards were issued to individuals when approved by the Board ' s various department heads. (51) Inventory records were not used to control and account for large purchases of road materials. Tests of such purchases disclosed several instances in which it could not be determined where or what amounts of road materials were used. Daily work reports were submitted by the road crews and summarized on weekly road project reports; however , they were not being used to control usage of road materials purchased. Daily reports often did not show the type and quantity of materials used. Records did not show total costs for road projects. Except for an annual report showing road projects completed during the year , the Board did not receive periodic written progress reports of road projects. CAPITAL OUTLAY (52) Construction of the branch courthouse in Marathon was completed during the audit period. Competitive bidding procedures were followed for all new construction contracts awarded. Billings for payments to contractors usually included the contractor ' s affidavit regarding the prevailing rates of wages paid to free laborers , mechanics, or apprentices employed in the construction of public buildings or public work as required by Section 215. 19, Florida Statutes. GENERAL FIXED ASSETS (53) Detailed subsidiary records kept for the amounts invested in land and buildings were generally adequate. These records were posted on a current basis and balanced with the general ledger accounts. (54) The records and procedures for tangible personal property were generally adequate and complied with the provisions of Chapter 274, Florida Statutes, and the regulations issued pursuant thereto. Purchases and dispositions of tangible personal property items were properly recorded. The subsidiary records of tangible personal property were balanced with the control accounts. 13 Par. No. FEDERAL REVENUE SHARING (55) Federal funds were received by the Board pursuant to the provisions of Title I of State and Local Fiscal Assistance Act of 1972 (Public Law 92-512) . The act was enacted in October 1972 with fundings retroactive to January 1, 1972. The funds were appropriated to be distributed to State and local units of government in seven entitlement periods ending December 31, 1976. (56) The Board established separate bank accounts within the General Revenue, Road and Bridge, and Fine and Forfeiture Funds to account for Federal revenue sharing funds received. The Board received a total of $433,603 in 1974-75 and $608,594 in 1975-76 . (57) My examination of expenditures of Federal revenue sharing funds was made in accordance with the AUDIT GUIDE AND STANDARDS FOR REVENUE SHARING RECIPIENTS issued by the U. S. Department of the Treasury, Office of Revenue Sharing , and accordingly included tests of compliance with the revenue sharing laws and regulations that were considered necessary in the circumstances. (58) Planned and actual use reports were properly advertised in a newspaper of general circulation in the local area and submitted to the U. S. Office of Revenue Sharing as required by Sections 51.11 and 51. 13 of the Revenue Sharing Regulations. The actual use reports for the years ended June 30, 1975, and June 30, 1976, were properly prepared and accurate. (59) Federal revenue sharing funds expended during the Board' s fiscal years 1974-75 and 1975-76 were properly supported, classified, and recorded. These expenditures appeared to be for purposes authorized by Section 103 of the State and . Local Fiscal Assistance Act of 1972. ENTERPRISE FUND (60) The financial operations of the Card Sound Bridge were self- supporting and, therefore, were accounted for as an Enterprise Fund. (61) The Board delegated the responsibility for the operation of the bridge to an appointed manager . (62) Adequate procedures were in effect for the proper collection, deposit, and accounting for toll receipts. Automatic transaction and axle counters were used at the bridge toll booth to allow for the verification of tolls collected. During the audit period procedures for toll ticket book sales were improved in order to provide for the timely deposit of these collections and for the issuance of a prenumbered receipt form for each sale of ticket books. 14 Par. No. (63) Funds for the construction of the Card Sound Bridge were obtained by the sale of revenue bonds as discussed in audit reports No. 7658 and No. 8740. The bond resolution provided for transfers of cash balances from the Operating Revenue Account to the interest and sinking accounts administered by the trustee bank. Monthly transfers were properly made to these accounts. The trustee banks provided the Board with debit and credit memorandums and/or bank statements for recording trust account transactions in the Board 's financial records. DEBT SERVICE FUNDS (64) The bond resolutions of the several bond funds designated specific banks as trustees for administering financial transactions. The trustee banks provided the Board with debit and credit memorandums and/or bank statements for recording trust account transactions in the Board ' s financial records. Transfers of funds were properly made to the trustee banks as required by the bond resolutions. (65) At the request of the Board the trustee banks for the 1965 Certificates of Indebtedness adjusted the balances of the Sinking, Reserve, and Redemption Accounts to the amounts required by the trust agreement. The adjustments were made by the trustee bank in February 1976 , and as of September 30, 1976 , the account balances were generally in compliance with the trust agreement. (66) Comments concerning the Card Sound Bridge revenue bonds are made under the heading ENTERPRISE FUND. COMPENSATION (67) Compensation of Board members was governed by Section 145. 031 , Florida Statutes. (68) The Supervisor of Elections was paid in accordance with the provisions of Section 145. 09, Florida Statutes. RETIREMENT AND SOCIAL SECURITY (69) Retirement and social security contributions required were properly deducted from the salaries paid to all eligible officials and employees. These contributions were promptly remitted to the retirement system. 15 Par. No. STATEMENT FROM AUDITED OFFICIAL (70) In accordance with the provisions of Section 11. 45(6) (d) , Florida Statutes, a list of audit findings was submitted to the Board. The Clerk's response to the audit findings included in this report is shown on exhibit L. EXHIBITS The exhibits attached to this report for the fiscal years ended September 30 , 1975, and September 30, 1976, are listed in front of the statements for each period. They form an integral part of this report. Respectfully submitted, (Signed) Ernest Ellison, C.P.A. Auditor General Audit supervised by: (Signed) Willard G. Hale Audit made by: (Signed) James A. Bell 16 EXHIBITS The following exhibits for the fiscal year ended September 30, 1975, are attached to and form a part of this report: Combined Statements EXHIBIT - A Combined Balance Sheet - All Funds. EXHIBIT - B Combined Statement of General Governmental Expenditures - General and Special Revenue Funds. General Fund EXHIBIT C-1 Balance Sheet. EXHIBIT C-2 Statement of Revenues, Expenditures , and Transfers. EXHIBIT C-3 Statement of Changes in Fund Balance. Special Revenue Funds EXHIBIT D-1 Balance Sheet. EXHIBIT D-2 Statement of Revenues , Expenditures, and Transfers. EXHIBIT D-3 Statement of Changes in Fund Balances. Debt Service Funds EXHIBIT E-1 Balance Sheet. EXHIBIT E-2 Statement of Revenues, Expenditures, and Fund Balances. Enterprise Fund EXHIBIT F-1 Balance Sheet. EXHIBIT F-2 Statement of Revenue and Expenses. EXHIBIT F-3 Statement of Changes in Reserves and Retained Earnings. EXHIBIT F-4 Statement of Changes in Financial Position. EXHIBIT F-5 Statement of Changes in Assets Restricted for Revenue Bond Debt Service. 17 General Fixed Assets Group of Accounts EXHIBIT - G Statement of General Fixed Assets. General Long-Term Debt Group of Accounts EXHIBIT - H Statement of General Long-Term Debt. Other EXHIBIT - I Summary of Significant Accounting Policies. 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CO a 0 U 0 a to U_ • 0 a ta s 0 W 0. a° 0 ;aZ P F In m 4 p G a 9 a 0 W d o 41 v m CI a CO a F n▪ F o F 0 a F 24 MONROE COUNTY EXHIBIT C-1 BOARD OF COUNTY COMMISSIONERS GENERAL FUND BALANCE SHEET September 30, 1975 ASSETS Cash $1, 595, 913. 04 Accounts Receivable 7, 089. 98 Taxes Receivable - Delinquent $22, 144. 17 Less, Estimated Uncollectible Delinquent Taxes 1, 107. 20 21, 036. 97 Due from Other Funds 455. 10 Due from Other Governments 230, 578. 70 TOTAL ASSETS $1,855, 073. 79 LIABILITIES, RESERVES, AND FUND BALANCE Liabilities: Contracts Payable $ 70, 097. 59 Due to Other Governments 56. 63 Deposits Held in Escrow 13, 682.63 Deferred Revenue 27, 000. 00 Total Liabilities $ 110, 836. 85 Reserves: 7, 303. 72 Reserve for Encumbrances Fund Balance: Unappropriated 1, 736, 933. 22 TOTAL LIABILITIES, RESERVES, AND FUND $1,855, 073. 79 BALANCE See accompanying summary of significant accounting policies and notes to financial statements. 25 EXHIBIT C-2 MONROE COUNTY BOARD OF COUNTY COMMISSIONERS GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES, AND TRANSFERS For the Fiscal Years Ended September 30, 1975 and 1974 Final Actual Over (Under) Actual Budget Budget Prior Year Rev Federal. Sources: Health, Education. and Welfare: Civil Defense $ 14,600.00 $ 11,562.75 $ (3.037.25) S 10.045.27 Other: Lieu of Taxes - Federal Housing Authority S 3.305.42 $ 8,042.15 $ 2.736.73 $ Comprehensive Manpower Grant 85..000.00 73.368.03 (11,633.97) Noxious Weed 18..000.00 9,000.00 (9.000.00) Emergency Employment Grant 90,302.80 86.641.31 (23,681.49) Youth Guidance Volunteer Program 12,589.20 12,018.37 (570.83) Transportation and Guidance 20.474.81 16,696.01 (3.778.80) CETA Title II 122,223.93 120,125.76 (2,098.17) CETA Title VI 88,629.77 70,448.80 (10,180.97) CETA Title I, Senior Citizens 42,122.00 39.667.84 (2,454.16) East Martello Towers Development Project (Phase I) 10,000.00 1,946.64 (8.053.36) CETA Title I (Supplement to Title II Funds) 10,000.00 5,523.49 (4.476.51) CEIA Title I (PSC) 54.193.67 48.419.09 15,774.58) Transportation Program 765.00 765.00 Federal Revenue Sharing 133.603.00 133,603.00 FAA - Planning Grant 11,215.00 9,970.00 (1.245.00) FAA - Lighting Grant 139,200.00 124,588.64 (14,611.36) Total Other $ 840,859.60 $ 746,822.13 $ (94.037.47) $ 446.915.39 Total Federal Sources $ 855.459.60 $ 758,384.88 $ (97,074.72) $ 456.960.66 State Sources: Racing Moneys $ 118.000.00 $ 91,250.00 $ (26,750.00) $ 157,750.00 Licenses: Insurance Agents County Licenses S 937.00 $ 1,043.70 $ 106.70 $ Railroad and Telegraph 50.00 (50.00) Boat Registration 12,000.00 1,694.00 (10,306.00) Mobile Homes 44.000.00 87,136.08 43,138.06 Alcholic Beverage 50.661.00 47.694.70 (2,766.30) Other 50.00 27.71 (22.29) Total Licenses $ 107,898.00 $ 137,796.19 $ 30,098.19 $ 101.709.65 Matching Funds: Youth Guidance Volunteer Program $ 699.40 $ - - $ (699.40) $ - - Reimbursements: Traffic Court Management Grant $ 41.000.00 $ 29,973.90 $ (11.026.10) $ Reimbursement Sheriff Feeding Prisoners 8.264.00 8,264.00 Planning Grant 2,603.75 5,607.00 2,803.25 Lighting Grant 23,200.00 20.764.00 12,436.00) Total Reimbursements $ 67,003.75 $ 84,808,90 $ (2,394.85) $ 28.027.90 Other: State Aid to Libraries (Aged) $ 12.000.00 $ 12.000.00 $ $ State Aid to Libraries 11,620.00 11,620.00 State Revenue Sharing 375,600.00 359.884.00 (15,716.00) Additional Homestead Exemption Trust Fund 42.352.23 40.558.39 (1.793.84) State Aid to Medical Examiner 2,625.00 2,625.00 Emergency Medical Grant 71,247.00 53,247.00 (18.000.00) Total Other $ 512,819.23 $ 479,934.39 $ (32.884.84) $ 388,224.28 Total State Sources $ 806,220.3B $ 773.589.48 $ (32,630.90) $ 675,711.83 Local Sources: Licenses: Occupational $ 60..000.00 $ 54.639.55 $ (5.360.45) $ 00.976.90 26 MONROE COUNTY EXHIBIT C-2 BOARD OF COUNTY COMMISSIONERS (Continued) GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES, AND TRANSFERS For the Fiscal Years Ended September 30, 1975 and 1974 Final Actual Over (Under) Actual Budget Budget Prior Year Revenues (Continued): Local Sources (Continued) Taxes - General: Current Roll $ 2.038.613.17 $1,949,955.49 $ (68,657.68) $ Delinquent Taxes 300.00 38.62 (261.38) Tax Redemptions 6,110.00 28,911.50 22.801.50 Total Taxes - General $ 2,045,023.17 $1,978,905.61 $ (66.117,56) $1,856,629.82 County Officers Fees: Sheriff Excess $ 2,000.00 $ 7.540.72 $ 5.540.72 $ Clerk of the Circuit Court 156,915.00 137,364.09 (19,550.91) Clerk of County Court 4,200.00 11.607.00 7,407.00 Tax Collector Excess Fees 57.000.00 79,188.83 22.188.83 Clerk of Circuit Court Excess 10,000.00 9,248.57 (751.43) Tax Assessor Excess 65,250.00 61.024.90 (4.225.10) Total County Officers Fees $ 295,365.00 $ 305,974.11 S 10,609.11 $ 49,592.55 Earned Income: Interest on Time Deposits $ 41,500.00 $ 98.517.94 $ 57,017.94 $ 115.718.65 Grants. Donations, and Reimbursements: Lieu of Taxes (City of Key West) $ 3.300.00 $ 3.273.90 $ (26.10) $ Monroe General Hospital (Delinquent Accounts) 15,453.04 15,453.04 Reimbursement Oil Spill Expenses 3.851.20 3.851.20 Donation - Marathon Fire House 23,749.77 23.749.77 Total Grants. Donations, and Reimbursements $ 27.049.77 $ 46,327.91 $ 19.278.14 $ 81.007.53 Sales: Surplus County Land and Buildings $ 100.00 $ $ (100.00) $ Maps. Code Books, and Publications 100.00 665.00 565.00 Total Sales $ 200.00 $ 665.00 $ 465.00 $ 124.00 Other: Tax Deed Surplus $ 3.000.00 $ $ (3,000.00) $ Rents 4,200.00 4.193.40 (6.60) Rent (Marathon Airport) 20,000.00 23.199.18 3.199.18 Reimbursement County Home 18,600.00 15,771.78 (2.828.22) County Pound 2,500.00 2,649.50 149.50 Airport Revenue 66.800.00 98.006.80 31,206.80 Library Receipts (Overdue Books) 8.000.00 7,608.10 (391.90) Library Receipts, Nonresident Fees 500.00 585.00 85.00 Library Receipts. Copying Machine Collections 2.000.00 355.12 (1,644.88) Building Permits 400.000.00 202.792.10 (197,207.90) Franchise Fees (Garbage) 10.000.00 17,875.11 7,875.11 Telephone Commissions 300.00 346.71 46.71 Miscellaneous Revenue 998.77 998.77 Total Other $ 535,900.00 $ 374.381.57 $ (161.518.43) $ 846,958.62 Total Local Sources $ 3,005,037.94 $2,859.411.69 $ (145,626.25) $3,011,010.07 Non Refunds: Prior Years S 200.00 $ 2,578.29 $ 2.378.29 $ 19,211.25 Total Revenues $ 4,666,917.92 $4,393,964.34 $ (272.953.58) $4,162,893.81 Transfers from Other Funds 7.71 (7.71) 156.05 Total Revenues and Transfers $ 4,666,925.63 $4,393.964.34 $ (272,961.29) $4,163,049.86 4 27 EXHIBIT C-2 MONROE COUNTY (Continued) BOARD OF COUNTY COMMISSIONERS GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES, AND TRANSFERS For the Fiscal Years Ended September 30, 1975 and 1974 Final Actual Over (Under) Actual Budget Budget Prior Year Expenditures: General Government: Legislative and Administrative: Board of County Commissioners $ 293,810.43 $ 288,294.87 $ (5,515.56) $ 234,414.87 Clerk of Board of County Commissioners 38,956.27 35.148.01 (3.808.26) 68,767.87 County Attorney 65,466.17 64,427.08 (1.039.09) 56,848.37 Total Legislative and Administrative S 398.232.87 $ 387.869.96 $ (10.362.91) $ 360,031.11 Finance and Taxation: Tax Assessor $ 469.482.73 S 454,170.19 S (15,312.54) $ 382,118.35 Tax Collector 305,890,19 259,152.52 (46,737.67) 240,671.47 Total Finance and Taxation $ 775,372,92 $ 713,322.71 $ (62.050.21) $ 622,789.82 Judicial: Clerk of the Circuit Court $ 274.794.89 $ 255,844.92 $ (18.949.97) $ 45,355.32 Clerk of County Court 82.906.21 68,452.23 (14,453.98) 27,459.05 Circuit Court 42.561.04 34,361.29 (8,199.75) 25,634.53 County Court 21,870.00 7,871.41 (13,998.59) 26,342.31 State Attorney 33,298.08 28,210,92 (5,087.16) 13.176.63 Public Defender 31,800.00 29,649.06 (2.150.94) 22,572.07 Court Administrator 17,364,60 Special Grand Jury Fund 10.000,00 10,000.00 Total Judicial $ 497,230.22 $ 434.389.83 $ (62,840.39) $ 178,104.51 Elections: Supervisor of Elections $ 46,412.98 $ 42,575.04 $ (3.837.94) $ 39.935.97 Elections 43,653.16 31,139.69 (12,513,47) 40,122.56 Total Elections $ 90,066.14 $ 73.714,73 $ (18,351.41) $ 80,058.53 Service Departments: Motor Pool (Service Station) $ 12,039.22 $ 8.684.66 $ (3,354.56) $ Warehouse 8,434,66 8,222,78 (211.88) 4.074.19 Grants-in-Aid 34,716,81 30.286.58 (4,430.23) 30,488.11 Total Service Departments $ 55,190.69 $ 47.194,02 S (7.996.67) $ 34,562.30 Building Operation and Maintenance: Courthouse and Annexes $ 529,492.59 $ 521.106.64 $ (8.385.95) $ 270.411.64 Other Administrative Buildings 250,826.93 240,295.93 (10,531.00) 232,037.89 Total Building Operation and Maintenance $ 780,319.52 $ 761,402.57 $ (18,916.95) $ 502,449.53 Planning and Development: IPA Personnel Study $ S $ $ 7,000.00 County Development (Master Plan) 8,209.00 Lower Keys Development (Contract) 5,700.00 5,700.00 Publicity 131.014.51 128,751.67 (2.262.84) 127.440.84 Total Planning and Development $ 136,714.51 $ 134,451.67 $ (2,262.84) $ 142,649.84 Other General Government: Veterans Affairs $ 43,916.20 $ 43,618.13 $ (296.07) $ 36,975.73 Total General Government $ 2,777,043.07 $2,595.963.62 $ (181,079.45) $1,957,621.37 Public Safety: Police Protection: Sheriff $ 99,223.16 $ 95,472,67 $ (3,750.49) $ 40,232.37 Correction: Juvenile Home $ - - S - - $ - - $ 6.830.46 Fire Control: Marathon Fire House $ 53.749.77 $ 52,168.00 $ (1,581.77) $ - - 28 MONROE COUNTY EXHIBIT C-2 BOARD OF COUNTY COMMISSIONERS (Continued) GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES, AND TRANSFERS For the Fiscal Years Ended September 30, 1975 and 1974 Final Actual Over (Under) Actual Budget Budget Prior Year Expenditures (Continued) : Public Safety (Continued) : Protective Inspections: Building, Zoning, and Inspection $ 398.827.76 $ 383,587.55 $ (15,240.21) $ 295,327.03 Motor Vehicle Inspections 9,827.72 9,276.76 (550.96) Total Protective Inspections $ 408,655.48 $ 392,864.31 $ (15,791.17) $ 295,327.03 Other Protection: Medical Examiner $ 30,000.00 $ 22,350.00 $ (7.650.00) $ 26,830.00 Civil Defense 40,766.94 38,893.25 11,073.69) 30,512.80 Total Other Protection $ 70,765.94 $ 61,243.25 $ (9,523.89) $ 57,342.80 Total Public Safety $ 632.395.35 $ 601,748.23 $ (30,647.12) $ 399,732.66 Public Works: Sanitation: Disposal $ 14.837,54 $ 423.59 $ (14,413.95) $ 14,443.88 Health. Welfare, and Social Services: Health: Health Clinic (Tavernier) $ 100,000.00 $ 2,680.00 $ 197,320.00) $ Out-Patient Clinic 2,457.00 2.457.00 43,774.37 Mental Health 39,790.55 38,568.76 (1,221.79) 24,385.00 Tubercular Core 1,500.00 56.25 (1,443.75) Ambulance Services 105,485.00 68,647.30 (36,837.70) 9,885.15 County Pound 50,583.85 39,513.36 (11,070.49) 73,324.83 Total Health $ 299,816.40 $ 151,922.87 $ (147,893.73) $ 151,369.35 Welfare: Welfare Administration $ 55,481.00 $ 53.468,75 $ (2,012.25) $ 35,216.59 Welfare Services 191,423.48 172,970.74 (18,452,74) 175,900.70 Transportation and Guidance 86,932.78 84,247.95 (2,684.83) 105,205.98 Homes for the Infirm 94,140.82 90,185,80 113,975.02) 73,870.44 Total Welfare $ 427,978,08 $ 390,853.24 $ 137,124.84) $ 390,193.71 Economic Assistance: Youth Guidance Volunteer Program $ 14,712.16 $ 12,797.98 $ (1.914.18) S 12,696.52 Vista Volunteer Program 900.00 338,52 (561.48) Marc, Senior Citizens, and Health Planning 36,000.00 25,000.00 111,000.00) 25,000,08 Emergency Employment 92,606.80 68,967.55 123,639.25) Nutrition Program 5,000.00 5,000.00 5,000.00 CEPA I, Administration 89,378.65 77.903.84 (11,474.81) CETA II 104,052.93 98,196.51 (5,856.42) CETA VI 70,185.19 62,259.90 (7,925.29) CETA I, Senior Citizens 42,122.00 39,667.84 12,454.16) CEPA I, PSC 44,126,96 38,764.21 (5,362.75) Manpower 77,273.43 Total Economic Assistance $ 499,084.69 $ 428,896.35 $ (70,188.34) $ 119,970.03 Total Health, Welfare, and Social Services $ 1,226,879.17 s $ 971,672,26 $ (255,206.91) $ 661,533.09 Culture, Recreation, eation, and Conservation: Recreation Facilities: Recreation $ $ $ $ 20,000,00 Parks and Beaches 195,682,05 156,558.11 (39.123.94) 142,587.72 Total Recreation Facilities $ 195,682.05 $ 156,558.11 $ (39,123.94) $ 162,587.72 Culture: Museums $ 30,000.00 $ 13,893,27 $ (16,106.73) $ 10,000.00 Libraries 284.915,39 284.842,53 (72,86) 350,898,56 Total Culture $ 314,915.39 $ 298,735.80 $ (16,179.59) $ 360.898.56 29 EXHIBIT C-2 MONROE COUNTY (Continued) BOARD OF COUNTY COMMISSIONERS GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES, AND TRANSFERS For the Fiscal Years Ended September 30, 1975 and 1974 Final Actual Over (Under) Actual Budget Budget Prior Year Expenditures (Continued) : Culture, Recreation, and Conservation (Continued) : Natural Resources: Agricultural Agent $ 30.175.45 $ 27,221.53 $ (10,953.92) $ 25.711.56 Noxious Weeds 46,267.02 25,604,36 (22,662.66) 24,664.66 Total Natural Resources $ 86,442.47 $ 52,825.89 $ (33.616.58) $ 50,376.22 Total Culture, Recreation, and Conservation $ 597,039.91 $ 508,119.60 $ (88,920.11) $ 573,862.50 Public Service Enterprises: Transportation: Aviation (Marathon Airport) $ 36,250.45 $ 20,898.69 $ (15,351.76) $ 34,584.84 Aviation Authority 312.711.00 269,031.93 (43,679,07) 113.441.13 Seaport (Dock Permits) 125.00 125.00 Total Transportation $ 349.086.45 $ 290.055.62 $ (59,030.83) $ 148,025.97 Other: Television Translators S 194,375.00 $ 5,000.00 $ (189,375.00) $ 8,578,88 Total Public Service Enterprises $ 543.461.45 $ 295.055.62 $ (248.405.83) $ 156,604.85 Debt Services: Bonds $ - - $ - - $ - $ 22.58 Res Contingency $ 41,612.21 $ $ (41,612.21) $ Reserve for Cash Balance 835.000.00 (835,000,00) Total Reserves $ 876,612.21 $ - - $ (876,612,21) $ - - Refunds: Prior Years $ 1,035.00 $ 700.67 $ (334.33) $ 46.59 Total Expenditures $ 6,669,303.70 $4,973,683.79 $(1,695.619.91) $3,763,867.52 Transfers to Other Funds 43,902,50 43,902.50 43,342.25 Total Expenditures and Transfers $ 6,713,206.20 $5,017,586.29 $(1,695,61901) $3,807,209.77 Excess (Deficiency) of Revenues and Transfers Over Expenditures and Transfers $(2,046,280.57) $ (623,621.95) $(1,422,658.82) $ 355,840.09 See accompanying summary of significant accounting policies and notes to financial statements. 30 MONROE COUNTY EXHIBIT C-3 BOARD OF COUNTY COMMISSIONERS GENERAL FUND STATEMENT OF CHANGES IN FUND BALANCE For the Fiscal Year Ended September 30, 1975 Balance, October 1, 1974 $2, 367, 858. 89 Deduct: Excess of Expenditures and Transfers Over Revenues and Transfers $623,621. 95 Reserve for Encumbrances, September 30, 1975 7, 303. 72 630,925.67 Balance, September 30, 1975 $1, 736, 933. 22 See accompanying summary of significant accounting policies and notes to financial statements. 31 EXHIBIT D-1 MONROE COUNTY BOARD OF COUNTY COMMISSIONERS SPECIAL REVENUE FUNDS BALANCE SHEET September 30, 1975 Total Road and Fine and Law Bridge Forfeiture Library ASSETS Cash $1,362,867.35 $770,527.45 $582,375.73 $9,964.17 Taxes Receivable - Delinquent (Net) 13,076.46 13.076.46 TOTAL ASSETS $1,375,943.81 S770,527.45 $595,452.19 $9,964.17 LIABILITIES, RESERVES. AND FUND BALANCE Liabilities: Due to Other Funds $ 455.10 $ 455.10 $ $ Deferred Revenue 2,778.00 2,778.00 Total Liabilities $ 3.233.10 $ 3.233.10 $ - Reserves: Reserve for Encumbrances 565.63 565.63 Fund Balance: Unappropriated 1,372,145.08 766.728.72 595,452.19 9.964.17 TOTAL LIABILITIES, RESERVES. AND FUND BALANCE $1,375,943.81 $770,527.45 $595,452.19 $9,964.17 See accompanying summary of significant accounting policies and notes to financial statements. 32 MONROE COUNTY EXFIIBIT D-2 BOARD OF COUNTY COMMISSIONERS SPECIAL REVENUE FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND TRANSFERS For the Fiscal Years Ended September 30, 1975 and 1974 Final Actual Over (Under) Actual Budget Budget Prior Year Road and Bridge Fund Revenues: Federal Sources: Emergency Employment Grant S $ $ $ 34,295.66 Federal Revenue Sharing 125,000.00 125,000.00 169,633.00 Total Federal Sources $ 125.000.00 $ 125,000.00 $ - - $ 203,928.66 State Sources: Gas and Petroleum Taxes: Gasoline and Motor Fuel Tax - County Surplus $ 225,000.00 $ 249,536.01 $ 24,536.01 $ 245,238.57 Gasoline Tax - Pour-Over Trust Fund 590.000,00 592,943.79 2,943.79 582,021.96 Total Gas and Petroleum Taxes $ 815,000.00 $ 842,479.80 $ 27,479.80 $ 827,260.53 Racing Moneys 146,000.00 132,000.00 (14,000.00) Total State Sources $ 961,000,00 S 974,479.80 $ 13,479.80 $ 827,260.53 Local Sources: Tax Redemptions $ $ .07 $ .07 $ 1.47 Earned Income 15,000.00 17,476.66 2,476.66 18,143.00 Donations 30,027.91 30,827.91 Sales 400.00 400.00 500.00 Total Local Sources $ 45,827.91 $ 48.704,64 $ 2,876.73 $ 18,644,53 Other $ - - $ 2.623.67 $ 2,623,67 $ 48.23 Non Refunds: Prior Years $ 200.00 $ 97,85 $ (102,15) $ 16,324.61 Other: Insurance Proceeds 2,264.00 2,264.00 500.00 Total Nonrevenue $ 200.00 $ 2,361.85 $ 2,161.85 $ 16.824.61 Total Revenues $ 1,132,027.91 $1,153,169.96 $ 21,142.05 $1,066,706.56 Expenditures: Public Safety: Fire Control: Fire Departments $ 95,235.19 $ 61.361.93 S (33.873,26) $ 56,881.28 Public Works: Road Construction and Maintenance: Roads and Bridges $ 947,526,13 $ 600,410.75 $ (347.115.38) $1,010.748.64 Health, Welfare. and Social Services: Economic Assistance: Emergency Employment $ - - $ - - $ - - $ 31,377.85 Public Service Enterprises: Utilities: Street Lighting $ 75,000.00 $ 71,622.26 $ (3,377.74) $ 65,930.02 Reserves: Contingency $ 6,206,59 $ $ 16.206,59) $ Reserve for Cash Balance 253,000.00 (253,000.00) Total Reserves $ 259.206.59 $ - - $ (259,206.59) $ - - Total Expenditures $ 1,376,967,91 $ 733,394.94 $ (643.572.97) $1,164,937.79 Excess (Deficiency) of Revenues Over Expenditures $ (244.940.00) $ 419,775,02 $ 664,715.02 $ (98.231.23) 33 EXHIBIT D-2 MONROE COUNTY (Continued) BOARD OF COUNTY COMMISSIONERS SPECIAL REVENUE FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND TRANSFERS For the Fiscal Years Ended September 30, 1975 and 1979 Final Actual Over (Under) Actual Budget Budget Prior Year Fine and Forfeiture Fund Revenues: Federal Sources: Federal Revenue Sharing $ 175,000.00 $ 175,000.00 $ - $ 56,842.00 State Sou Racing Moneys $ $ $ $ 65,500.00 State Revenue Sharing 22,000.00 24,063.00 2,063.00 85.570.00 Total State Sources $ 22,000,00 $ 24.063.00 $ 2,063.00 $ 151.070.00 Local Sources: Fines and Forfeitures $ 224,100.00 $ 257,128.36 $ 33,028.36 $ 248,145.74 Taxes 1,271,176.80 1,229,826,79 (41.350.01) 1,015,612.60 Earned Income 10,000.00 16.954.49 6,954,49 16,391.44 Total Local Sources $ 1,505,276.80 $1,503,909.64 $ (1,367.161 $1,280.149.78 Non Refunds: Prior Years $ 100.00 $ 246.56 $ 146.56 $ - - Total Revenues $ 1,702,376.80 $1,703.219.20 $ 842.40 $1,488,061.78 Expenditures: General Government: Judicial: Clerk of the Circuit Court $ 45,880.17 $ 44,882.20 $ (997.971 $ 27,861.61 Planning and Development Study Groups 841.00 Total General Government $ 45,880.17 $ 44,882.20 $ (997,97) $ 28,702.61 Public Safety: Police Protection: Sheriff $ 1,533,931.00 $1,533,931.00 $ $1.319.694.49 Other Law Enforcement 10,941.06 7,362.98 (3.578.08) Total Police Protection $ 1,544,872.06 $1,541,293.98 $ 13.578.08) $1,319,694.49 Culture, Recreation, and Conservation: Culture: Educational Programs (LEAA) $ 6,075,17 $ 5,934.73 $ (140.44) $ 8,086.72 Reserves: - - Contingency $ 20,430.56 $ $ (20,430.56) $ Reserve for Cash Balance 400,000.00 (400,J00.00) Total Reserves $ 420,430,56 $ - - $(420,430.56) $ - - Total Expenditures $ 2,017,257.96 $1.592,110.91 $(425,147.05) $1,356,483.82 Excess (Deficiency) of Revenues Over Expenditures $ (314,881.16) $ 111,108.29 $ 425.989.45 $ 131,577.96 34 MONROE COUNTY EXHIBIT D-2 BOARD OF COUNTY COMMISSIONERS (Continued) SPECIAL REVENUE FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND TRANSFERS For the Fiscal Years Ended September 30, 1975 and 1974 Final Actual Over (Under) Actual Budget Budget Prior Year Law Library Fund Revenues: Local Sources: Proprietary and Other Sources: Law Library $ 8.500.00 $ 10,822.50 $ 2,322.50 $ 7.687.50 Expenditures: General Government: Judicial: Law Library $ 13,149.14 $ 6,043.87 $ (7,105.27) $ 5,173.60 Reserve: Reserve for Cash Balance 500.00 (500.00) Total Expenditures $ 13,649.14 $ 6,043.87 $ (7,605.27) $ 5,173.60 Excess (Deficiency) of Revenues Over Expenditures $ (5,149.14) $ 4,778.63 $ 9,927.77 $ 2,513.90 See accompanying summary of significant accounting policies and notes to financial statements. 35 EXHIBIT D-3 MONROE COUNTY BOARD OF COUNTY COMMISSIONERS SPECIAL REVENUE FUNDS STATEMENT OF CHANGES IN FUND BALANCES For the Fiscal Year Ended September 30, 1975 Total Road and Fine and Law Bridge Forfeiture Library, Fund Balances, October 1, 1974 $ 837,048.77 $347,519.33 $484,343.90 $5,185.54 Add: Excess of Revenues Over Expenditures 535,661.94 419,775.02 111,108.29 4 778.63 Total Balances and Additions $1,372,710.71 $767,294.35 $595,452.19 $9,964.17 Deduct: Reserve for Encumbrances, September 30, 1975 565.63 565.63 Fund Balances, September 30, 1975 $1,372,145.08 $766,728.72 $595,452.19 $9,964.17 See accompanying summary of significant accounting policies and notes to financial statements. 36 77 m 4- 0 41 0 N 0 0 0 N CO Ij 01 N n In 10 v CO 0 In In CO en .0 L . . • . 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CO4 N O O N W 4i O W T. 0 Cr H O O O O 7y IWi • u W W OCC O ID •• I O C N H W H W C 0 CO O X Z N W Oa O H +i 0 'O W P W C Y W 'd F r1 W O H ri U W U C 'H CO N r1 H 0 r1 0 01 U 0 W 0 W 0 C C H C 14 0 '0 'O W 9 0 O 6 Z pi 0 % V ❑ H 1u F OH U C 0 U 4 U co W 0 0 H 0 W 0 C Cy 0 W 'd 'd a H W F F O.PI C4 F U C C W 04 W Iv W [v [n 38 MONROE COUNTY EXHIBIT F-1 BOARD OF COUNTY COMMISSIONERS ENTERPRISE FUND BALANCE SHEET September 30, 1975 ASSETS Cash $ 35,383.81 Restricted Assets: Cash 79,344.18 Cash with Fiscal Agent 391,575.00 Investments 200,167.66 Interest Receivable on Investments 2,754.99 Due from Current Assets 15,172.81 Roads and Bridges - Net (3) 2,201,445.04 Equipment - Net (3) 1,393.71 TOTAL ASSETS $2,927,237.20 LIABILITIES, RESERVES, AND RETAINED EARNINGS Liabilities: Due to Restricted Funds $ 15,172.81 Matured Interest Payable 391,575.00 Accrued Interest Payable 11,907.29 Revenue Bonds Payable 2,485,000.00 Unamortized Discount on Revenue Bonds (54,040.70) Total Liabilities $2,849,614.40 Reserves: Reserve for Operations $ 20,211.00 Reserve for Payment of Long-Term Debt 285,532.35 Total Reserves $ 305,743.35 Retained Earnings (Deficit) $ (228,120.55) TOTAL LIABILITIES, RESERVES, AND RETAINED EARNINGS $2,927,237.20 See accompanying summary of significant accounting policies and notes to financial statements. 39 EXHIBIT F-2 MONROE COUNTY BOARD OF COUNTY COMMISSIONERS ENTERPRISE FUND STATEMENT OF REVENUE AND EXPENSES For the Fiscal Year Ended September 30, 1975 Operating Revenue: Tolls and Dockage $334,945.98 Operating Expenses: Salaries and Employee Benefits $ 50,899.22 Utilities 1,410.84 Maintenance and Supplies 8,920.99 Communications 1,265.64 Contractual Services 11,701.66 Insurance and Bonds 15,497.00 Total Operating Expenses $ 89,695.35 Operating Income Before Depreciation $245,250.63 Depreciation 55,995.60 Operating Income $189,255.03 Other Income: Interest on Investments $ 17,113.62 Extraordinary Item: Gain on Redemption of Revenue Bonds $ 15,563.25 Total Income $221,931.90 Other Expenses: Interest on Revenue Bonds $147,632.83 Paying Agents Fees 644.66 Loss on Disposal of Equipment 36.79 Total Other Expenses $148,314.28 Net Income $ 73,617.62 See accompanying summary of significant accounting policies and notes to financial statements. 40 MONROE COUNTY EXHIBIT F-3 BOARD OF COUNTY COMMISSIONERS ENTERPRISE FUNDS STATEMENT OF CHANGES IN RESERVES AND RETAINED EARNINGS For the Fiscal Year Ended September 30, 1975 Balance (Deficit), October 1, 1974 $(338,683.27) Add: Operating Income $189,255.03 Interest on Investments 17,113.62 Gain on Redemption of Revenue Bonds 15,563.25 Decrease in Reserve for Payment of Long-Term Debt 70,710.85 Total Additions 292,642.75 Total Balance and Additions $ (46,040.52) Deduct: Interest on Revenue Bonds $147,632.83 Paying Agents Fees 644.66 Loss on Disposal of Equipment 36.79 Increase in Operating Reserve 5,047.00 Prior Period Adjustments: Depreciation - Roads and Bridges 12,128.54 Amortization of Discount on Bonds Sold 16,590.21 Total Deductions 182,080.03 Balance (Deficit), September 30, 1975 $(228,120.55) See accompanying summary of significant accounting policies and notes to financial statements. 41 EXHIBIT F-4 MONROE COUNTY BOARD OF COUNTY COMMISSIONERS ENTERPRISE FUND STATEMENT OF CHANGES IN FINANCIAL POSITION For the Fiscal Year Ended September 30, 1975 Sources: Operations: Net Income $189,255.03 Charges Against Income Not Involving the Use of Operating Cash During the Period: Depreciation 55,995.60 Amortization of Revenue Bond Discount 2,552.34 Loss on Disposal of Equipment 36.79 Profit on Investments 17,113.62 Total $264,953.38 Applications: Additions to Equipment $ 124.95 Additions to Roads and Bridges 86,128.00 Redemption of Revenue Bonds 96,050.00 Payment of Interest 147,632.83 Paying Agents Fees 644.66 Loss on Disposal of Equipment 36.79 Increase in Operating Reserve 5,047.00 Decrease in Restricted Assets (70,710.85) Total $264,953.38 See accompanying summary of significant accounting policies and notes to financial statements. 42 vl 0 .tti `O Cl .t 0100000 V u1 0 .t C. 0. m 0 CM 1O .nn O ill OC. 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CDC Z Of OI CI) ❑ en O O. n O. N V) 600 O 0 P. Vl CO 6v 'e O U PI 6 CA '0 4 0 6- N 3- 0 .O O 0 3- C U O] W W CO U • • 0 ^ >'y. pH[4� Z ❑O❑ '0 V U CO 11. elOO .+ 6 el 0. 0. 6 0 0 O Pi Co �/+ W H m O. 6-4- en N. Co N toal N CO.N N U Z O W W O H OUFU G] N 2 Z '1 ID H 0 0 0 0 0 0 H Co III6 IV '31 U 0 6 6Vl h O• C o T .� GKr Lc. ? U a W W O. .O Vl O. O. Vl C 66" 0 pi; a N or ^ ti V O C +1 O .0 6 in v 0 00 00 H Z W N 6 - .O COrici N n J N ) 2 to CO .n .n tr, 0 w Y Cl EM W Y Y co CH 0 C U al W W C 0v .i H t 0 0 H a Ual• C.) W U CI 6 0 6 0 CO S 6 w M > 6 ro 0 Y ..c d 0 1-1 n HI V H W CO m 0 0 W N COL C iN 118 Ch M000W0 V 6 WH 0 a I) a C O Cr •• aHt W CO 0 W ^ - 0 600 H 0 > Co V U m 'O W to > a C C V C a C CO H C o 0 . H E 'H 6 E B H ❑ Ill •d ty W > 0 W , H .0• •• 4L4HH 9 ETw E % H to. ea O ro b - N O a W Ct W W W 0 W 0 O W W Y O O M C O P Y co Y co co N W Y W O Y Y C] t en C U V P. a a s 0) 4 600 0 O 0 .i H V H H 1 V .0 .0+ Y H CO C H 4 Y ,G .0 H O. ) W W a W W W C to .0 a W 0 '.1 H W W C Co LOU) E " E U W W W W W 0 0 0 W W V el 14-c 'H 0 0 01 .0 0 W VW040a0O U .1Haa0VaWO C.) UE U CO 0 C a) C 0 CC U R ID Cd H •N C C U Ill 0 ❑ HHHHNCoPCtHN6H N W O 3LC 6 .CH N W 0 ro 0 W H H F H H H H W O U F H O U0 W 0n Pi U F U Et F Co 43 EXHIBIT - G MONROE COUNTY BOARD OF COUNTY COMMISSIONERS STATEMENT OF GENERAL FIXED ASSETS September 30, 1975 General Fixed Assets: Land $ 3,093,199.50 Buildings (4) 4,675,588.30 Roads and Bridges (4) 3,195,526.64 Equipment (4) 1,801,459.47 Total General Fixed Assets $12,765,773.91 Investment in General Fixed Assets from: General Obligation Bonds $ 2,499,000.00 General Fund 3,923,738.08 Special Revenue Fund 3,927,932.35 Donations 2,415,103.48 Total Investment in General Fixed Assets $12,765,773.91 See accompanying summary of significant accounting policies and notes to financial statements. 44 MONROE COUNTY EXHIBIT - H BOARD OF COUNTY COMMISSIONERS STATEMENT OF GENERAL LONG-TERM DEBT September 30, 1975 AMOUNT AVAILABLE AND TO BE PROVIDED FOR THE PAYMENT OF GENERAL LONG-TERM DEBT 1955 Meacham Airport Revenue Bonds: Amount Available in Debt Service Funds $102,847.03 (02,847.03) Excess Total 1955 Meacham Airport Revenue Bonds $ 61,000.00 1956 Meacham Airport Revenue Bonds: Amount Available in Debt Service Funds $ 52,246.65 Excess (20,246.65) Total 1956 Meacham Airport Revenue Bonds 32,000.00 1965 Building Certificates: Amount Available in Debt Service Funds $450,816.82 Amount to be Provided for Debt Service 614,183.18 Total 1965 Building Certificates 1,065,000.00 Total Available and to be Provided $1,158,000.00 GENERAL LONG-TERM DEBT PAYABLE Serial Bonds Payable: $ 61,000.00 1955 Meacham Airport Revenue Bonds 32,000.00 1956 Meacham Airport Revenue Bonds 1,065,000.00 1965 Building Certificates TOTAL GENERAL LONG-TERM DEBT PAYABLE $1,158,000.00 See accompanying summary of significant accounting policies and notes to financial statements. 45 EXHIBIT - I MONROE COUNTY BOARD OF COUNTY COMMISSIONERS SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES September 30, 1975 The significant accounting policies followed by the Board of County Commissioners , Monroe County, Florida, are described below to enhance the usefulness of the financial statements to the reader . Other significant accounting policies are shown in the accompanying "Notes to Financial Statements. " Reporting Entity Monroe County is a political subdivision of the State of Florida. It is governed by an elected Board of County Commissioners which is governed by State Statutes and regulations. Pursuant to Section 125.17, Florida Statutes, the Clerk of the Circuit Court for the county shall be clerk and accountant of the Board of County Commissioners. The Board maintains its accounts in accordance with the uniform classification of accounts as prescribed by the Department of Banking and Finance pursuant to Section 218.33, Florida Statutes. Fund Accounting In order to ensure observance of limitations and restrictions placed on the use of the resources available to the Board , the financial records and accounts of the Board are maintained in accordance with the principles of "fund accounting. " This is the procedure by which resources for various purposes are classified for accounting and reporting purposes into funds that are in accordance with activities or objectives specified. Separate accounts were maintained for each fund; however , in some of the accompanying financial statements, funds which have similar characteristics have been combined into fund groups. Accordingly, all financial transactions have been recorded and reported by fund and fund group. The funds used are classified as follows: General Fund. This fund is used to account for resources that are available for the general financial requirements of the Board of County Commissioners which are not properly accounted for in another fund. Special Revenue Funds. These funds are used to account for the proceeds of specific revenue sources (other than special assessments) or to finance specified activities as required by law. 46 EXHIBIT - I (Continued) MONROE COUNTY BOARD OF COUNTY COMMISSIONERS SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES September 30, 1975 Debt Service Funds. These funds are used to account for the payment of interest and principal on general long-term debt. Transactions applicable to long-term debt of the Enterprise Fund are reported under that fund heading. Enterprise Fund. This fund is used to account for the financing of services to the general public where all or most of the costs involved are paid in the form of charges by users of such services. Enterprise operations of the Board included the operations of the Card Sound Bridge. General Fixed Assets . This self-balancing group of accounts is used to provide a record of fixed assets owned by the Board of County Commissioners which are not accounted for in an enterprise, intragovernmental service, or trust fund. General Long-Term Debt. This self-balancing group of accounts is used to account for the principal amounts of all long-term indebtedness other than those which are obligations of enterprise, intragrovernmental service, or special assessment funds. Ordinary income derived from investments and all gains and losses arising from the sale or other disposition of investments and other noncash assets are accounted for in the fund which owned such assets. Basis of Accounting The accrual basis of accounting is followed (with minor exceptions) by the Enterprise Fund. The budgetary funds (General , Special Revenue, and Debt Service Funds) utilize the modified accrual basis of accounting. 47 EXHIBIT - J MONROE COUNTY BOARD OF COUNTY COMMISSIONERS NOTES TO FINANCIAL STATEMENTS September 30 , 1975 1. Cash . Cash on the balance sheets includes time deposits as shown in the following tabulation: Fund Interest Maturity Amount Rate Date General Fund 6. 55 10-17-75 $100,000. 00 6. 55 10-17-75 325,000. 00 8. 25 10-20-75 100,000. 00 6. 60 10-22-75 300,000. 00 6 . 60 10-25-75 100,000 . 00 6.60 10-25-75 100,000. 00 5. 00 10-20-75 50,000. 00 6 .00 1-10-76 65,000. 00 5. 00 10-29-75 10,000. 00 5. 00 10-13-75 20,000. 00 Special Revenue Funds 6. 55 10-23-75 10,000. 00 5.00 10-13-75 20,000. 00 6.00 1-15-76 17,000. 00 6.00 12-13-75 38, 000.00 5. 00 10-17-75 50, 000. 00 6.40 9-13-75 250,000.00 5.00 9-21-75 50 ,000. 00 6. 55 10-23-75 100,000. 00 6.00 10-23-75 50 ,000. 00 6. 25 10-13-75 100,000.00 6. 75 10-18-75 150,000.00 5.00 10-17-75 30 ,000. 00 5.00 10-17-75 50 ,000. 00 Debt Service Funds 6. 00 3-15-76 53 ,002. 34 5. 50 2-28-76 25,930. 34 6.00 2- 3-76 78,937. 50 6. 00 2-18-76 11,065. 73 5. 50 2-28-76 2,702. 56 6. 50 2- 3-76 120,000. 00 6 . 00 2-18-76 35,061. 68 6. 50 2-10-76 70,000. 00 6. 50 8-30-76 49,059. 69 48 EXHIBIT - J (Continued) MONROE COUNTY BOARD OF COUNTY COMMISSIONERS NOTES TO FINANCIAL STATEMENTS September 30, 1975 2. Investments. Investments, which consist of U. S. Treasury Bills and U. S. Treasury Notes, are stated at cost. The market value of these securities at September 30, 1975, is $347,674 . 43. 3. Enterprise Fund Fixed Assets. Enterprise Fund fixed assets are stated at cost less depreciation which has been provided using the straight-line method. 4. General Fixed Assets. Land, buildings and other improvements, roads and bridges, and equipment were recorded at the date of acquisition at cost or appraised value. Depreciation was not computed on buildings and other improvements, roads and bridges , and equipment recorded in the General Fixed Assets Group of Accounts. 5. General Long-Term Debt. Information concerning bonds payable is shown on the Statement of General Long-Term Debt. Interest payable to maturity on these bonds was as follows: Fund Amount 1955 Meacham Airport Revenue Bonds $ 3,404.00 1956 Meacham Airport Revenue Bonds 2,762.00 1965 Building Certificates 434,138. 50 6. Other Long-Term Debt. Information concerning long-term debt of the Enterprise Fund includes the following: Date of Obligation September 1, 1967 Original Amount $2,600,000 Interest Rate, % 5 3/4 Maturity Date September 1, 1997 Repayment Terms Interest Payable on March 1 and September 1 Details as to Assets Secured by a First Lien on and Pledged Pledge of the Net Revenues Derived from the Operation of the Catd Sound Bridge Other All Bonds Subject to Redemption on September 1, 1977, or Thereafter 49 EXHIBIT - J (Continued) MONROE COUNTY BOARD OF COUNTY COMMISSIONERS NOTES TO FINANCIAL STATEMENTS September 30, 1975 7. Employee Annual and Sick Leave. A contingent liability exists for accrued annual and sick leave which will be taken by employees, and accrued annual leave which will become payable upon termination of employment. This liability is not reported on the balance sheet; however , records are maintained for employees showing the number of days leave accrued. This liability will be paid in future years as part of the normal operations of the Board. 8 . Retirement System. Members and employees of the Board participated in retirement plans of the State administered by the Department of Administration, Division of Retirement. 9. County Health Unit Tax Levy. The Board levied a tax under the provision of Section 154 .02, Florida Statutes, for financing the county health unit. The Monroe County Tax Collector remitted the monies collected from this tax levy, totaling $131,217.69, directly to the State during the 1974-75 fiscal year. This tax levy was not recorded on the Board ' s records. 10. Road and Bride Fund. The Board contracted with the Department of Transportation for maintenance of the county's secondary roads under the provision of Section 206.60 , Florida Statutes. Receipts and disbursements by the Department of Transportation for the county are not recorded on the Board' s records. 11. Early Extinguishment of Debt. The Board purchased on the open market $115,000 of Card Sound Bridge revenue bonds during the 1974-75 fiscal year prior to their maturity dates at a purchase price of $96,050. The gain on the early extinguishment of this debt is shown on the statement of revenue and expenses for the Enterprise Fund. 12. Federal and Other Grants and Contracts. Receipts totaling $29,778 applicable to Federal and/or Other Grants and Contracts will be used to finance grant or contract operations in ensuing fiscal years. Generally accepted accounting principles limit the recognition of revenues for such grants or contracts to the amount expended in pursuit of the goals authorized under the terms of the grants or contracts. 50 EXHIBITS The following exhibits for the fiscal year ended September 30, 1976, are attached to and form a part of this report: Combined Statements EXHIBIT - A Combined Balance Sheet - All Funds. EXHIBIT - B Combined Statement of General Governmental Expenditures - General and Special Revenue Funds. General Fund EXHIBIT C-1 Balance Sheet. EXHIBIT C-2 Statement of Revenues , Expenditures, and Transfers. EXHIBIT C-3 Statement of Changes in Fund Balance. Special Revenue Funds EXHIBIT D-1 Balance Sheet. EXHIBIT D-2 Statement of Revenues, Expenditures, and Transfers . EXHIBIT D-3 Statement of Changes in Fund Balances. Debt Service Funds E::H IBIT E-1 Balance Sheet. EXHIBIT E-2 Statement of Revenues, Expenditures, and Fund Balances. Enterprise Fund EXHIBIT F-1 Balance Sheet. EXHIBIT F-2 Statement of Revenue and Expenses. EXHIBIT F-3 Statement of Changes in Reserves and Retained Earnings. EXHIBIT F-4 Statement of Changes in Financial Position. EXHIBIT F-5 Statement of Changes in Assets Restricted for Revenue Bond Debt Serivce. 51 Workmen' s Compensation Self-Insurance Fund EXHIBIT G-1 Balance Sheet. EXHIBIT G-2 Analysis of Changes in Retained Earnings. EXHIBIT G-3 Statement of Operations. General Fixed Assets Group of Accounts EXHIBIT - H Statement of General Fixed Assets. General Long-Term Debt Group of Accounts EXHIBIT - I Statement of General Long-Term Debt. Other EXHIBIT - J Summary of Significant Accounting Policies. EXHIBIT - X Notes to Financial Statements. EXHIBIT - L Statement from Audited Official . 52 - E \\ \ § ! ƒ! §2 \ ! ! •(\\} } . en o ! e j}o \ CZ 0® . 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W w w w M U CO el 0 M .. �I4 r 0 0 Ia 0 0 C 0 J. ~al 0 4 0 0W .0 O F O N pUp FC CO 0 0 y4y .. m 0 3 Y 0 H> .CJ rr11 N v C co w o .0 41 1 4 pT 00 y o o .1 0 M 0 '.al v o '1-1.1-1 01 4-1 11 www N r1 a al 6' n p w M +-I C 0 an L 0 a 0 w 0 w •• 0 0 4 l 0 14 O 00Op O 0 0 0 U N y pw M w 0 4 r) .0 W U • .�0�I 04CZ H 1I 0MM Co N66 FI HZF u M U0 0 � Z H " 6 H 6 F .0 0 0 0 V Al F CO 59 EXHIBIT C-1 MONROE COUNTY BOARD OF COUNTY COMMISSIONERS GENERAL FUND BALANCE SHEET September 30, 1976 ASSETS Cash $2,307,792.57 Accounts Receivable 2,568.43 Taxes Receivable - Delinquent $4,566.00 Less, Estimated Uncollectible Delinquent Taxes 228.30 4,337.70 Due from Other Funds 13,171.38 Due from Other Governments 272,416.12 TOTAL ASSETS $2,600,286.20 LIABILITIES, RESERVES, AND FUND BALANCE Liabilities: Due to Other Governments $ 6.00 Deposits Held in Escrow 46,528.28 Total Liabilities $ 46,534.28 Reserves: Reserve for Encumbrances 17,503.10 Fund Balance: Unappropriated 2,536,248.82 TOTAL LIABILITIES, RESERVES, AND FUND BALANCE $2,600,286.20 See accompanying summary of significant accounting policies and notes to financial statements. 60 N1 U in H a0 0 0] O O 00 In I c0 en N F L •ri a • n M U 4 'N ‘ID00 ..a R%1 6 P. ..• I -t in a n n N en 4 N N N ✓ N nO. 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U MI 0 W •O O Z H U 0 +I a66CnH H .CH U 4 0 a 4 .1 .d a .y RI 0UOa OU .dM U 0W0001� OUM aC it a U U .I O Z H 0 H 0 H O O C H Wy W 40 4 4 m 4 it %U W !L• M' H H 0 U > W P1 id 0) N 69 EXHIBIT C-3 MONROE COUNTY BOARD OF COUNTY COMMISSIONERS GENERAL FUND STATEMENT OF CHANGES IN FUND BALANCE For the Fiscal Year Ended September 30, 1976 Balance, October 1, 1975 $1,736,933.22 Add: Excess of Revenues and Transfers Over Expenditures and Transfers $809,514.98 Reserve for Encumbrances from 1974-75 Cancelled 7,303.72 `.1� ' Total Additions 816,818.70 Total Balance and Additions $2,553,751.92 Deduct: Reserve for Encumbrances, September 30, 1976 17,503.10 Balance, September 30, 1976 $2,536,248.82 See accompanying summary of significant accounting policies and notes to financial statements. 70 MONROE COUNTY EXHIBIT D-1 BOARD OF COUNTY COMMISSIONERS SPECIAL REVENUE FUNDS BALANCE SHEET September 30, 1976 Total Road and Fine and Law Bridge Forfeiture Library ASSETS Cash $1,297,342.78 $758,879.15 $523,087.48 $15,376.15 Taxes Receivable - Delinquent (Net) 1,712.85 1,712.85 TOTAL ASSETS $1,299,055.63 $758,879.15 $524,800.33 $15,376.15 LIABILITIES, RESERVES, AND FUND STANCE Liabilities: Due to Other Funds $ 566.20 $ 566.20 $ $ Reserves: Reserve for Encumbrances 9,922.37 9,922.37 Fund Balance: Unappropriated 1,288,567.06 748,390.58 524,800.33 15,376.15 TOTAL LIABILITIES, RESERVES, AND FUND BALANCE $1,299,055.63 $758,879.15 $524,800.33 $15,376.15 See accompanying summary of significant accounting policies and notes to financial statements. 71 N 0 0 el ON 0 0 0 n •OH0 V n Y1 0 N m 1 0 0 O N- CO CD m O .00O ' m CO CO Q 0 0 •O en O. 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W O O WPA W m $ W t N O M >, 0 .-I u CO Z •"i U> W ro a)d a) H b' H M C N 6 m W p O W 0 .1 O 0 W U al .V.. p a�J •O m 0 > a) U C al 0 mS HIz ad] W i+ H N U 0 00 MI W w '• L vV 00 W Q N W in0 ill ° 0 Ea .al .Hj cy Co yyggC H U U W Oct .i 0 0) ,I-I U -H ..i N W I+ G •d P u 3 .Hi 14 C 0 P H u .i a) O a) 0) O u O O U O U O a) O• •.I w yi a) )0 0 - >+ C •• > •• W ") W 44-I .1 13+ 0 'u WW W• 0 •.0 W H O (I) .• N 0 O .-1 W f4 W O Q 'J N H >0� N V• N !O .i N .I H .-4 W N •• 00 0) g O. W H W O ° W 7 H U 7 u W U N .0 V N 0 7 W H I>+ .i >1 O w ro N > 'O H +O M W 0 O U H ,C ♦) O 1. u •O > ai W N C U Nww .-I ...I Hro V E .al H an O EH O .i W H O 01 O H '0 NI qC AW Hm 0 W Co w 1-1 iO 0W EN ♦) W 0 u P4 0.1 • > Z H k O W U FU' E % W W 0 W W 5 74 N .•. 0 I. m CI t 0 in Co •0 N CO H H CO O 4 Co 0 I. R L 0 H tl a awr o ".0 c ❑. K N .co. O Co Co O P a• N Y N •00 0 a Co Co 41 6 v W1 -. - N v y VI (h !h N N H N. 0 a -. U o N co ru C O O cr.• q 5 0 rl C Co H •i a ..07 . CO w H r +I A A• A O U ~ N in L {y $ O .6 . Coa)o co �01 n n 0H w Hti �1 qq 0 0 0 0 i0 O >V� pa Ta G. ++ 0• �n ^ co pwp >y4 Pa a Cro n N. V PL P N W W0 O Co %-• 0 O U c CO0 P. 00 • fr. Uw h rti K 0 O w 01 M g p.w m L O r U CO W .1 0 Oct 0 U w u .a g ri.w 0 .Ui 6 u awl 0 H U w 00 h O 0 0 3 w 0 0 w w w > 0 w g >. A w u w Oii p gg• 4 0 CO >. w0 1+ 0 N 0 U P A •• pip �•{• A 9-1 r0 >. 4 0M a 4ri ki 0 0 0 Fl O f�0. 4 bO P. 03Y ~N +UI CO � H 0 .0 01 rl 014 •rl wq a .0C U a 0 UM 0 0 "0i m 0 N 0 > a P. w m gPAw w 75 EXHIBIT D-3 MINROE COUNTY BOARD OF COUNTY COMMISSIONERS SPECIAL REVENUE FUNDS STATEMENT OF CHANGES IN FUND BALANCES For the Fiscal Year Ended September 30, 1976 Total Road and Fine and Law Bridge Forfeiture Library Fund Balances, October 1, 1975 $1,372,145.08 $766,728.72 $595,452.19 $ 9,964.17 Add: Excess (Deficiency) of Revenues Over Expenditures (74,221.28) (8,981.40) (70,651.86) 5,411.98 Reserve for Encumbrances from 1974-75 Cancelled 565.63 565.63 Total $1,298,489.43 $758,312.95 $524,800.33 $15,376.15 Deduct: Reserve for Encumbrances, September 30, 1976 9,922.37 9,922.37 Fund Balances, September 30, 1976 $1,288,567.06 $748,390.58 $524,800.33 $15,376.15 See accompanying summary of significant accounting policies and notes to financial statements. 76 co I W 00O In -I- n 0 0 0 N. N. 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N N O N N Nat '-1 40 PG 1611 in N U• .O{04 C) C v N N O N N CO 1`9 O 0 G A � A 6 8 I en In en en � 0 0 C w Ecl Vet a .n 0 N 0 N 0 0 0 0 N 0 in 0 w O O {n O( N • o N (O (O N Hi o• O 144 U ~ •iii W .i C 1 N 0, N nt 10 0 a 0 10 0 N U CIOpin N en 0 O O N m (O N. H 4a a CO O. 0 v O cn ti o a rn 0 y a N 'a a lh N a w xW H N co .y N t+1 v .ai N O Ni N 0 N CO 0• O CO 4 ZU F 0 cfa ur (n 0> VT aft 0, .O0 WQy 0, TO PaC 6 Or0 u sa m 0 u ,� ro w M 0. Y y CO4O 0 00 CO 0 0 0 H y 0-1 -i.UI Z 4 W w MO 'D +1 W 0• 0 0 N C H 0 U a 00 y 0 N N FH P: W ri ,1 0' 044 O u 1-1 H0 '0 .--I 44 m 0' C01 O a a 4 N 'O tri b 0 0 q 01 0 • g g 7 u w En 03 O HI N�0 6H w 0 a 0 y ,ui O' CO HI Pyo40 co Uu •• M w mu 0 u •'II0 C) U u 0 F 0 0 CO 0 >>y C) 0 W P. w u u •' I N C H MOM W O M w 0 M P g 0 0 4 at0 'OCp W W 0 al P. O 'O O• % U P F 4 I 0 F 4-1 0 0 u CO '04001 w N 0 CO > H W F 0 %W H 01 C4 0 0 0 N CW w01 78 MONROE COUNTY EXHIBIT F-1 BOARD OF COUNTY COMMISSIONERS ENTERPRISE FUND BALANCE SHEET September 30, 1976 ASSETS Cash $ 34,651.95 Restricted Assets: Cash 176,714.60 Cash With Fiscal Agent 532,737.50 Investments 157,379.17 Interest Receivable on Investments 3,202.83 Due from Current Assets 14,440.95 Roads and Bridges - Net (3) 2,136,229.15 Equipment - Net (3) 1,732.93 TOTAL ASSETS $3,057,089.08 LIABILITIES, RESERVES, AND RETAINED EARNINGS Liabilities: Due to Restricted Funds $ 14,440.95 Matured Interest Payable 532,737.50 Accrued Interest Payable 11,619.79 Revenue Bonds Payable 2,425,000.00 Unamortized Discount on Revenue Bonds (50,962.22) Total Liabilities $2,932,836.02 Reserves: Reserve for Operations $ 20,211.00 Reserve for Payment of Long-Term Debt 340,117.76 Total Reserves $ 360,328.76 Retained Earnings (Deficit) $ (236,075.70) TOTAL LIABILITIES, RESERVES, AND RETAINED EARNINGS $3,057,089.08 See accompanying summary of significant accounting policies and notes to financial statements. 79 EXHIBIT F-2 MONROE COUNTY BOARD OF COUNTY COMMISSIONERS ENTERPRISE FUND STATEMENT OF REVENUE AND EXPENSES For the Fiscal Year Ended September 30, 1976 Operating Revenue: $350,437.35 Tolls and Dockage Operating Expenses: $ 56,969.96 Salaries and Employee Benefits 1,819.87 Utilities 19,038.64 Maintenance and Supplies 1,564.80 Communications 11,564.80 Contractual Services 18,613.00 Insurance and Bonds Total Operating Expenses $116,005.34 Operating Income Before Depreciation $234,432.01 66,181.51 Depreciation $168,250.50 Operating Income Other Income: 14,718.25 Interest on Investments Extraordinary Item: 7,308.48 Gain on Redemption of Revenue Bonds $190,277.23 Total Income Other Expenses: $143,741.71 Interest on Revenue Bonds 639.06 Paying Agents Fees Total Other Expenses $144,380.77 $ 45,896.46 Net Income See accompanying summary of significant accounting policies and notes to financial statements. eo MONROE COUNTY EXHIBIT F-3 BOARD OF COUNTY COMMISSIONERS ENTERPRISE FUND STATEMENT OF CHANGES IN RESERVES AND RETAINED EARNINGS For the Fiscal Year Ended September 30, 1976 Balance (Deficit) , October 1, 1975 $(228,120.55) Add: Operating Income $168,250.50 Interest and Investments 14,718.25 Gain on Redemption of Revenue Bonds 7,308.48 Prior Period Adjustment: Amortization of Discount on Bonds to Gain on Redemption of Bonds 733.80 Total Additions 191,011.03 Total Balance and Additions $ (37,109.52) Deduct: Interest on Revenue Bonds $143,741.71 Paying Agents Fees 639.06 Increase in Reserve for Payment of Long-Term Debt 54,585.41 Total Deductions 198,966.18 Balance (Deficit), September 30, 1976 $(236,075.70) See accompanying summary of significant accounting policies and notes to financial statements. 81 EXHIBIT F-4 MONROE COUNTY BOARD OF COUNTY COMMISSIONERS ENTERPRISE FUND STATEMENT OF CHANGES IN FINANCIAL POSITION For the Fiscal Year Ended September 30, 1976 Sources: Operations: $168,250.50 Net Income Charges Against Income Not Involving the Use of Operating Cash During the Period: 66,161.51 Depreciation 2,489.76 Amortization of Revenue Bond Discount 14,718.25 Profit on Investments Total $251,640.02 Applications: $ 650.00 Additions to Equipment 650.00 Additions to Roads and Bridges Redemption of Revenue Bonds 151,369.0 51,654.04 Payment of Interest 1 639.06 Paying Agents Fees 54,639.06 Increase in Restricted Assets Total $251,640.02 See accompanying summary of significant accounting policies and notes to financial statements. 82 "1 m m v 0 en in 0 o r o .D r .D Q. vlOOOD en N MD en 0 N e n .O N O. O l O N .i F HF W COCOCO N .D 0 N. o o O N N. en O '0 N N t+l ..4 Cf CO .D Cl co W u - n n N O Hin ti ti n a a a n •nTj H r inti OD .fir ill N .. 0 N 0 N O Co. Co. N w Co 0 u N OD r O O H . 0 0 OD CA at O. 11 DI Y 0 0 en ao ti O .O .O Cl 0 IS U 0 N r en en en a) 0a) 6 as of 'n - .ti 9 s h In on u [C as F m v w n m u co u i u -cov °. -D. o .o•O CO 0 W�un H1 01 .1 C 002 0 u o m N m Lel 0- i k n 0OuW . 1 `O el 0 . rn VD 0 O. P.Q 0 N. C 0 ei N CO W N co N N onW N oo Co. Co.' in 0 0 el V O N a en vi m H .. F Co W WFw W li 0 JJ N• CO• CO• P D• W N W C 1 CU 0 0 N co .rr ' CO I CO0 OC in F H y F VN P. aW' 0 In .r O. ' ' .-i b pyp In act W b W W WW F arOn co N co N VT v) CO O U W 6 W 'O W V Ir�yyn La W .D H 1 0 'n O 'i CA In W F Pa H Z W W C CO Cl .D r .0 N O. - 0 a 0 rp4� rn o W 0 O O o h r .D en n. O U H O '� ' W 0 'n v .O C1 .. N .. wwr C6 .°. H .0 n H m O H H --• —4 N 1.3 ei W r u CC- N f? (? N 0 O O -HO 0 0 0 0 0 h uin 0 co "atvl N rt. r a) F -0 C N. Ci 4 u C w u in •N 'o r V .4 Q N ti CI N U F 0 H enLn Ln LaL .V 3 cn W Vl (? (/} N ..i W .N CO a) b u r wU 0 N L C u C 0 el N 0 u C 0 toW 00 L 0 T M 0Pi 0 0 W B 6 0 O en 0 co 1 N L N El to 0 N to C O 00 H '� o Y U 0 W co N y ❑❑ 0 M 9 in B •.i 9 H C W M 'O W A . H E 00 UN- 0 0 0 W 04 0 .0 v C W O. •• M 4 y y Hi co .N co w R1 yy w W 01 W u y W u .i C o. >. 0 .y•rl M N 6 W iJ F W 0 4 4 Tl 0�.i• O r .0 N W 'O 4 u W W 01 W Wpp 0 CO el.O to CO W M 0 CO A W O W 0 C W 0 at C t0 U .i M 0 C W C. H H W 0 F u .0 4 V C H 4 Q (Oct F O 4 0 P. nl R 0 .-i UU 0 F F F 0 .0 H H In O V 001ON V 0 W F F in 83 EXHIBIT G-1 MONROE COUNTY BOARD OF COUNTY COMMISSIONERS WORKMEN'S COMPENSATION SELF-INSURANCE FUND BALANCE SHEET September 30, 1976 ASSETS Cash $25,240.76 RETAINED EARNINGS Retained Earnings $25,240.76 See accompanying summary of significant accounting policies and notes to financial statements. 84 MONROE COUNTY EXHIBIT G-2 BOARD OF COUNTY COMMISSIONERS WORKMEN'S COMPENSATION SELF-INSURANCE FUND ANALYSIS OF CHANGES IN RETAINED EARNINGS For the Fiscal Year Ended September 30, 1976 Balance of Retained Earnings, October 1, 1975 $ - - Add: Excess of Billings to Departments Over Payments 25,240.76 Balance of Retained Earnings, September 30, 1976 $25,240.76 See accompanying summary of significant accounting policies and notes to financial statements. 85 EXHIBIT G-3 MONROE COUNTY BOARD OF COUNTY COMMISSIONERS WORKMEN'S COMPENSATION SELF-INSURANCE FUND STATEMENT OF OPERATIONS For the Fiscal Year Ended September 30, 1976 Billings to Departments $70,276.70 Add: 289.67 Earned Income Total Billings and Additions $70,566.37 Less: Workmen's Compensation Payments 45,325.61 Excess of Billings to Departments Over Payments $25,240.76 See accompanying summary of significant accounting policies and notes to financial statements. 86 MONROE COUNTY EXHIBIT - H BOARD OF COUNTY COMMISSIONERS STATEMENT OF GENERAL FIXED ASSETS September 30, 1976 General Fixed Assets: Land $ 3,093,199.50 Buildings (4) 4,941,768.14 Roads and Bridges (4) 3,195,526.64 Equipment (4) 2,124,747.99 Total General Fixed Assets $13,355,242.27 Investment in General Fixed Assets from: General Obligation Bonds $ 2,499,000.00 General Fund 4,470,872.03 Special Revenue Fund 3,964,378.36 Donations 2,420,991.88 Total Investment in General Fixed Assets $13,355,242.27 See accompanying summary of significant accounting policies and notes to financial statements. 87 EXHIBIT - I MONROE COUNTY BOARD OF COUNTY COMMISSIONERS STATEMENT OF GENERAL LONG-TERM DEBT September 30, 1976 AMOUNT AVAILABLE AND TO BE PROVIDED FOR THE PAYMENT OF GENERAL LONG-TERM DEBT 1955 Meacham Airport Revenue Bonds: Amount Available in Debt Service Funds $109,317.65 Excess (78,317.65) Total 1955 Meacham Airport Revenue Bonds $ 31,000.00 1956 Meacham Airport Revenue Bonds: Amount Available in Debt Service Funds $ 55,345.63 Excess (33,345.63) Total 1956 Meacham Airport Revenue Bonds 22,000.00 1965 Building Certificates: Amount Available in Debt Service Funds $461,313.87 Amount to be Provided for Debt Service 568,686.13 Total 1965 Building Certificates 1,030,000.00 TOTAL AVAILABLE AND TO BE PROVIDED $1,083,000.00 GENERAL LONG-TERM DEBT PAYABLE Serial Bonds Payable: 1955 Meacham Airport Revenue Bonds $ 31,000.00 1956 Meacham Airport Revenue Bonds 22,000.00 1965 Building Certificates 1,030,000.00 TOTAL GENERAL LONG-TERM DEBT PAYABLE $1,083,000.00 See accompanying summary of significant accounting policies and notes to financial statements. 88 EXHIBIT - J MONROE COUNTY BOARD OF COUNTY COMMISSIONERS SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES September 30, 1976 The significant accounting policies followed by the Board of County Commissioners , Monroe County, Florida, are described below to enhance the usefulness of the financial statements to the reader . Other significant accounting policies are shown in the accompanying "Notes to Financial Statements." Reporting Entity Monroe County is a political subdivision of the State of Florida. It is governed by an elected Board of County Commissioners which is governed by State Statutes and regulations. Pursuant to Section 125. 17, Florida Statutes, the Clerk of the Circuit Court for the county shall be clerk and accountant of the Board of County Commissioners. The Board maintains its accounts in accordance with the uniform classification of accounts as prescribed by the Department of Banking and Finance pursuant to Section 218.33, Florida Statutes. Fund Accounting In order to ensure observance of limitations and restrictions placed on the use of the resources available to the Board, the financial records and accounts of the Board are maintained in accordance with the principles of "fund accounting." This is the procedure by which resources for various purposes are classified for accounting and reporting purposes into funds that are in accordance with activities or objectives specified. Separate accounts were maintained for each fund; however, in some of the accompanying financial statements, funds which have similar characteristics have been combined into fund groups . Accordingly, all financial transactions have been recorded and reported by fund and fund group. The funds used are classified as follows: General Fund. This fund is used to account for resources that are available for the general financial requirements of the Board of County Commissioners which are not properly accounted for in another fund. Special Revenue Funds. These funds are used to account for the proceeds of specific revenue sources (other than special assessments) or to finance specified activities as required by law. 89 EXHIBIT - 7 (Continued) MONROE COUNTY BOARD OF COUNTY COMMISSIONERS SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES September 30, 1976 Debt Service Funds. These funds are used to account for the payment of interest and principal on general long-term debt. Transactions applicable to long-term debt of the Enterprise Fund are reported under that fund heading . Enterprise Fund. This fund is used to account for the financing of services to the general public where all or most of the costs involved are paid in the form of charges by users of such services. Enterprise operations of the Board included the operations of the Card Sound Bridge. Intraqovernmental Service Fund. This fund is used to account for services and commodities furnished by a designated activity of a governmental unit to other departments of the same governmental unit. Intragovernmental service operations of the Board included the operations of the Board' s Workmen' s Compensation Self-Insured Fund. General Fixed Assets. This self-balancing group of accounts is used to provide a record of fixed assets owned by the Board of County Commissioners which are not accounted for in an enterprise , intragovernmental service, or trust fund. General Long-Term Debt. This self-balancing group of accounts is used to account for the principal amounts of all long-term indebtedness other than those which are obligations of enterprise, intragrovernmental service, or special assessment funds. Ordinary income derived from. investments and all gains and losses arising from the sale or other disposition of investments and other noncash assets are accounted for in the fund which owned such assets . Basis of Accounting The accrual basis of accounting is followed (with minor exceptions) by the Enterprise and Intragovernmental Service Funds. The budgetary funds (General , Special Revenue, and Debt Service Funds) utilize the modified accrual basis of accounting. 90 EXHIBIT - K MONROE COUNTY BOARD OF COUNTY COMMISSIONERS NOTES TO FINANCIAL STATEMENTS September 30, 1976 1. Cash. Cash on the balance sheets includes time deposits as shown in the following tabulation: Fund Interest Maturity Amount Rate Date General Fund 5.46 10-16-76 $300,000.00 5. 46 10-16-76 300,000.00 5.46 10-22-76 400,000. 00 5. 00 10- 9-76 20,000. 00 5. 00 10-27-76 20,000.00 5. 00 10- 1-76 60,000 . 00 5.46 10-22-76 200 ,000. 00 Special Revenue Funds 5.46 10-16-76 100 ,000. 00 5.46 10-20-76 100 ,000.00 5. 46 10-27-76 200 ,000.00 6.00 12-13-76 38,000. 00 5. 00 10-20-76 50,000.00 5. 45 10-15-76 100,000. 00 5.46 10-27-76 100,000. 00 5.40 10-27-76 150 ,000. 00 5.45 10-15-76 100,000.00 5.45 10-15-76 150 ,000. 00 5. 00 10-15-76 50,000.00 Debt Service Funds 6.00 3-19-77 31 ,018.79 6 .00 8-30-77 50 ,704.13 6.00 2- 2-77 78,937. 50 6. 00 2- 2-77 120,000. 00 6. 00 2- 9-77 70,000. 00 6. 00 3-19-77 83,738.93 6 . 00 6-22-77 15,721. 27 Workmen's Compensation Self-Insurance Fund 5. 00 10- 6-76 30,000 . 00 2 . Investments. Investments, which consist of U. S. Treasury Bills and U. S. Treasury Notes, are stated at cost. The market value of these securities at September 30, 1976, is $283, 385. 50. 3 . Enterprise Fund Fixed Assets. Enterprise Fund fixed assets are stated at cost less depreciation which has been provided using the straight-line method. 91 EXHIBIT - K (Continued) MONROE COUNTY BOARD OF COUNTY COMMISSIONERS NOTES TO FINANCIAL STATEMENTS September 30, 1976 4. General Fixed Assets. Land, buildings and other improvements , roads and bridges, and equipment were recorded at the date of acquisition at cost or appraised value. Depreciation was not computed on buildings and other improvements, roads and bridges, and equipment recorded in the General Fixed Assets Group of Accounts. ing ds 5 shownal onLong-Term Debt.the Statement of InformationGeneral Long-Term Debt. Interestle is payable to maturity on these bonds was as follows: Fund Amount 1955 Meacham Airport Revenue Bonds $ 1,147 1956 Meacham Airport Revenue Bonds 1,402 1965 Building Certificates 391,426 6 . Other Long-Term Debt. Information concerning long-term debt of the Enterprise Fund includes the following: Date of Obligation September 1, 1967 Original Amount $2,600,000 Interest Rate, % 5 3/4 Maturity Date September 1, 1997 Repayment Terms Interest Payable on March 1 and September 1 Details as to Assets Secured d ofy the Nst Lien on et and Pledged Revenues from the Operation of the Card Sound Bridge Other All Bonds Subject to Redemption on September 1, 1977, or Thereafter 7 . Employee Annual and Sick Leave. A contingent liability exists for accrued annual and sick leave which will be taken by employees, and accrued annual leave which will become payable upon termination of employment. This liability is not reported on the balance sheet; however , records are maintained for employees showing the number of days leave accrued. This liability will be paid in future years as part of the normal operations of the Board. 92 EXHIBIT - K MONROE COUNTY (Continued) BOARD OF COUNTY COMMISSIONERS NOTES TO FINANCIAL STATEMENTS September 30, 1976 8. Retirement System. Members and employees of the Board participated in retirement plans of the State administered by the Department of Administration, Division of Retirement. 9 . County Health Unit Tax Levy. The Board levied a tax under the provision of Section 154.02, Florida Statutes, for financing the county health unit. The Monroe County Tax Collector remitted the monies collected from this tax levy, totaling $132,834. 37, directly to the State during the 1975-76 fiscal year. This tax levy was not recorded on the Board ' s records. 10. Road and Bridge Fund. The Board contracted with the Department of Transportation for maintenance of the county' s secondary roads under the provision of Section 206. 60, Florida Statutes . Receipts and disbursements by the Department of Transportation for the county are not recorded on the Board 's records. 11. Early Extinguishment of Debt. The Board purchased on the open market $60,000 of Card Sound Bridge revenue bonds during 1975-76 fiscal year prior to their maturity dates at a purchase price of $51,369. The gain on the early extinguishment of this debt is shown on the statement of revenue and expenses for the Enterprise Fund. 93 EXHIBIT - L MONROE COUNTY BOARD OF COUNTY COMMISSIONERS STATEMENT FROM AUDITED OFFICIAL October 1, 1974 to September 30, 1976 a t o VaIpTx '101 . �JiJi hits CLERK OF THE CIRCUIT COURT 16Th JUDICIAL cutout MONROE COUNTY REY WEST, FLORIDA 33040 TEL. if(305)294.4641 RECORDER COUNTY CLERK COLLECTOR OF DELINQUENT TAXES February 9, 1978 COUNTY AUDITOR Honorable Ernest Ellison Auditor General State of Florida Office of the Auditor General Tallahassee, Florida 32304 Dear Sir: Pursuant to your letter dated January 13, 1978 and received in this office on January 25, 1978, I am enclosing herewith our responses to the preliminary and tentative adverse audit findings which may be included in the audit of the Board of County Commis- sioners, Monroe County, for the period of October 1, 1974 to September 30, 1976. I would also like to take this opportunity to commend your office, Mr. Willard C. Hale and the several auditors who were assigned to this project for conducting a very efficient and business like audit. I am very grateful for the many suggestions and recommend- ations from your staff concerning improvements to the county's accounting and record keeping procedures. If you have any questions concerning my responses, or if I can furnish any additional information, please do not hesitate to contact me. Ve7'—Ra}(p$4. ly yours, ci. / W Wnitc C1 rk of Circuit Court and ex officio Clerk Board of County Commissioners Monroe County RWW/DLK/ma r cc: file Board of County Commissioners Enclosure 94 MONROE COUNTY EXHIBIT - L BOARD OF COUNTY COMMISSIONERS (Continued) STATEMENT FROM AUDITED OFFICIAL October 1, 1974 to September 30, 1976 Audit Report Paragraph Number 1 S 2 On January 17, 1978 the Board of County Commissioners entered into agreements with the garbage franchises which sub- stantially modified the terms of the existing agreements. Among other things, the amendments provide that the 3% franchise fee will apply only to revenues derived from commercial (11-12) accounts. It further provides that the franchisee will "furnish to the Board a list of all commercial accounts collected by him for the preceeding month and the gross amount of income collected" . Section 17 of the amendment to the franchises also pro- vides that "a complete yearly audit shall be provided by the col- lector (franchisee) to the County and shall be provided no later than the first day of April of' each year at the Collector' s ex- pense. The first audit shall be provided by April 1, 1979 and shall be prepared by a Certified Public Accountant licensed by the State of Florida" . 3 (13) A copy of the exception pertaining to leases which re- quire payments based on a percentage of gross revenues has been forwarded to the County Attorney to be considered in the prepara- tion of future lease agreements. Additionally, he has been asked to proceed to have the lease agreement with Island City Flying Service, Inc. amended to provide for the verification of revenues as outlined in the audit report. 4 (14) The Board of County Commissioners is now in receipt of a check in the amount of $666.67 which represents one months ad- vance rental on a lease between the Board of County Commissioners and Avis Rent A Car System, Inc. This is the "Third Lease" referred to in the preliminary and tentative findings. I am enclosing here- with a copy of a letter from Avis whereby they have agreed to pro- vide the advance rental and- also an annual certified audit of gross revenues. 95 EXHIBIT - L MONROE COUNTY (Continued) BOARD OF COUNTY COMMISSIONERS STATEMENT FROM AUDITED OFFICIAL October 1, 1974 to September 30, 1976 Audit Report Paragraph 5 Number (15) Since the last audit report the Board of County Commis- sioners has employed a new Airport Manager. The new manager has been furnished a copy of the Clerk' s memorandum dated February 6, 1976 relative to the airport schedule of fees, as well as other airport operations , and asked to proceed with necessary corrective action. 6 (16) By a memorandum dated August 19 , 1977 I have informed the Board of County Commissioners of the circumstances surrounding the unauthorized disposition of the gift shop property. I will bring this matter, once again, to the Board' s attention for what- ever action they deem appropriate. (copy of memo referred to above is attached hereto) 7 (17) All lease and contract files have now been consolidated in the Clerk' s Office and a procedure has been established to mon- itor lease payments. 8 (18) The fee structure used for the computation of electrical charges at the Key West International Airport has been updated and the fuel adjustment rate is updated monthly. 9 & 19 (19) The Board of County Commissioners by Ordinance #4-1973 (46) adopted in accordance with the powers invested in it by the Consti- tution of the State of Florida and by Chapter 125 of the Florida Statutes assigned the responsibility for the issuance of dog tags to the Tax Collector. Since this ordinance is still in full force and effect and has not been invalidated, we feel that the operations of the Monroe County Tax Collector are not a part of the audit of the records of the Monroe County Board of County Commissioners. However, a copy of the audit findings pertaining to the issuance of dog tags has been furnished to the Tax Collector for corrective action. 96 MONROE COUNTY EXHIBIT - L BOARD OF COUNTY COMMISSIONERS (Continued) STATEMENT FROM AUDITED OFFICIAL October 1, 1974 to September 30, 1976 Audit Report Paragraph Number 10 (20) The calculation of fees for building permits is per- formed by employees of the Building Department. By a memorandum dated October 25, 1977 I have referred the matter of improper calculation of fees for building permits to Mr. Garland Smith of the Building Department and I have again asked that corrective action be taken. Further, I would like to point out that this and other matters pertaining to the Building Department was brought to the attention of the former Building Official by memo dated February 6 , 1976. (copies of memos referred to above are attached hereto) 11 By a memo dated June 27, 1975 I discussed the subject of purchasing with the Board and made a number of suggestions. In November of 1976 I presented a list of certain county procedures which needed improvement to the Board of County (23) Commissioners. Among those items brought to the Board' s atten- tion, was the subject of purchasing. I will again refer this to the Board for their inform- ation and possible action. The Board is currently studying the feasibility of joint purchasing with other governmental agencies and should this concept be found feasible the Board could, in connection with such a venture, adopt comprehensive purchasing policies and guidelines. (copy of the memo and list referred to above is attached hereto) 12 (27) The Board has divided the personnel function assigning certain responsibilities to the CETA Administrative Office and others to the Development Department. The Development Director has been directed by the Board to conduct a salary survey and make recommendations to update the county' s pay plan. The audit findings pertaining to the pay plan have been referred to him for appropriate action. 13 (28) All leave accruals are automatically calculated there- by eliminating errors resulting from manual calculation processes. 97 EXHIBIT - L MONROE COUNTY (Continued) BOARD OF COUNTY COMMISSIONERS STATEMENT FROM AUDITED OFFICIAL October 1, 1974 to September 30, 1976 Audit Report Paragraph Number Further, all leave balances brought forward to the automatic system have been audited for errors and corrected accordingly. 14 (29) The provisions of Section 295.10 Florida Statutes, have been brought to the attention of the County Attorney and the Development Director for appropriate action. 15 (30) An updated list of outstanding County-held certificates is being compiled for presentation to the Board for referral to the newly appointed County Attorney who will proceed with the ap- plication process on all outstanding certificates. 16 (32) Since the last audit the Board has employed a new Social Services Director and a full-time County Home Administrator. The County Home Administrator under the direction of the Social Services Director has been asked to prepare recommendations for written procedures governing the over-all operation of the County Home. 17 (38) The Board of County Commissioners has approved a con- tract with Mr. Lorne W. Hunsberger, an independent Certified Public Accountant for the preparation of a Tax Equalization Study. The results of this study will be used in the preparation of the County' s annual budget for the fiscal year 1978-1979 to bring the County into compliance with Section 129 .01 (2) (b) and Article VIII Section 1 (h) of the State Constitution. All municipalities in the County have reviewed the proposal by Mr. Hunsberger and have given their formal consent to the study in general and his employment in particular. 18 (45) The Clerk' s Office prepares monthly trial balances and reports of depository balances for all funds. These trial balances and reports are on file and available for public inspection. How- ever, this information is so voluminous, even in summary form, that it is impractical to "publish" the reports to comply with Section 136. 07 Florida Statutes. We have referred this problem to our State Representative for possible legislation to amend or clarify this section. MONROE COUNTY EXHIBIT - L BOARD OF COUNTY COMMISSIONERS (Continued) STATEMENT FROM AUDITED OFFICIAL October 1, 1974 to September 30, 1976 Audit Report Paragraph Number 20 (47) The missing receipts disclosed during the audit were properly recorded as being assigned to the Building and Zoning Department. The Director of the Department has been made aware of the missing receipts and he has been asked to take steps to locate them. 21 The problem of inadequate control of large purchases of road material, incomplete daily work reports and other job records was brought to the attention of the former Public Works Director by memo dated February 6, 1976. (copy hereto attached) (51) Since the last audit the Board has appointed a new Public Works Director and I have personally observed that he has taken steps to accurately account for large purchases of road materials. Procedures have now been established to account for all costs associated with major county projects including, but not limited to, road projects. The audit findings relating to the records of material purchases, daily work reports and the annual report to the Board of road projects completed have been referred to the Public Works Director for corrective action. 99