Report No. 06487, Anti-Mosquito District 6487
STATE OF FLORIDA
STATE AUDITING DEPARTMENT
((
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f' ''.41iti-1-'8
*** MONROE COUNTY ***
BOARD OF COUNTY COMMISSIONERS
MONROE COUNTY ANTI-MOSQUITO DISTRICT
As of September 30, 1965
6487
STATE OF FLORIDA
STATE AUDITING DEPARTMENT
Report on Audit
of the following Officials of
MONROE COUNTY
As of Pages
Board of County Commissioners 9-30-65 1-21
Monroe County Anti-Mosquito District 9-30-65 22-32
Dated: August 15, 1966
By: William G. Veal and
Nick A. Landolina, Auditors
driS
WI STATE OP FLORIDA
STATE AUDITING DEPARTMENT
•
boa
ERNEST ELLISON.C.R.A. Tallahassee, Florida
STATE AomtOR August 15, 1966
Honorable Haydon Burns, Governor
and the
Appropriations and Auditing Committee
of the
Legislative Council
Sirs:
Pursuant to law, I have directed that an audit be made of the
accounts and records of the
BOARD OF COUNTY COMMISSIONERS
MONROE COUNTY
For the fiscal years ended September 30, 1964,
and September 30, 1965,
and present this report thereon.
PERSONNEL
The personnel of the Board was as follows:
District
No.
William L. Osterhoudt 1
William A. Freeman, Jr. 2
Harry S. Pritchard 3
Gerald Saunders, Chairman to 6-24-65,
Mayor fran 6-25-65 4
Harry Harris, Vice-Chairman to 6-24-65,
Mayor Pro Tem from 6-25-65 5
Earl R. Adams, Clerk and Auditor
1
GENERAL STATEMENT
Financial condition was good. Careful management was indicated by
carefully prepared budgets and close adherence thereto, a purchase order system,
and properly supported vouchers. Tax millages increased slightly. Board members
were paid correctly. Records generally were well kept. Certificates of Indebt-
edness totaling $1,300,000 were authorized for the construction of additions and
extensions to jail substations. Outstanding tax certificates for the years 1943
through 1949 had not been foreclosed.
Detailed comments are made under appropriate headings.
FINANCIAL CONDITION
The financial condition at the beginning and end of each fiscal year
was as follows:
10-1-63 9-30-64 9-30-65
Operating Funds
Available Cash Balances $575,738.05 $546,207.41 $642.984.88
Less. Reassessment Loan 19,500,00
Net Operating Funds $575,738.05 $546,207.41 $623.484,88
Capital Outlay Funds $ 16.477.36 $ 17,119.56 $ 17,736.44
Deferred Debt
Loan from Trustees of the Internal
Improvement Trust Fund $ 3.156.07 $ $
Balances Due on Lease-purchase Contracts:
National Cash Register Company 9,606.41
Automatic Voting Machine Corporation 11,123.46
Balances Due on Reassessment Contract 45,500.00
Tax Anticipation Note 19,500.00
Total Deferred Debt $ 3,156,07 $ - - $ 85,729.87
Funded Debt
Unmatured Principal $673. 500.00 $597,000.00 $518,500.00(1)
Less, Interest and Sinking Funds:
Cash Balances $ 22.668.54 $ 31,049,25 $ 43,508,58
Investments 85.249,50 58,368.01 87,948.00
Total $107,918.04 $119,437.26 $131,456.58
Net Funded Debt $565,581 .96 $477,562.74 $367,043.4211)
Note: (1) Does not include $1,300.000 Certificates of Indebtedness dated September 1, 1965.
since they were
not delivered to the purchaser until October 11. 1965, after the
close of the audit period.
Sufficient funds were carried over at the end of each fiscal year to
pay current operating expenses until revenue from taxes became available.
2
FINANCIAL OPERATIONS
A review of financial operations indicated careful financial manage-
ment. Cash resources were adequate. Budgets were properly prepared and closely
followed. The purchase order system in use appeared to provide the necessary
controls over expenditures. Vouchers were properly supported by itemized
invoices and statements.
BUDGETS
Budgets were properly prepared and are summarized on exhibit B.
Expenditures were held within the budget appropriations.
TAXES
Millages and taxes levied on the general tax rolls for the years in
the audit period are shown in the following tabulation:
1 9 6 3 1 9 6 4
Mills Amount Mills Amount
Board of County Commissioners 12.20 $ 946,831.67 13.10 $1,052,639.63
Board of Public Instruction 12.00 1,707,942.34 12.00 1,767,791,74
Anti-Mosquito District 3.00 232,901.23 3.00 241,062.51
Monroe General Hospital 2.25 174,675.92 2.25 180,796.88
Total 29.45 $3,062,351.16 30.35 $3,242,290.76
Note: Only county-wide millages are shown above.
FUNDED DEBT
Certificates of indebtedness totaling $1,300,000 were authorized by
Board Resolution No. 66-1965 and were validated in the Circuit Court of the
Sixteenth Judicial Circuit of Florida on September 17, 1965. This resolution
included a provision whereby the Board shall levy taxes (subject to a five-
mill limitation) which will provide a minimum of $100,000 each year for deposit
into a sinking fund. The amounts in excess of current principal and interest
requirements are to be applied first to a reserve account in the sinking fund
and then to a redemption account for the retirement of certificates prior to
maturity.
The certificates were awarded to Barons, Kindred and Company without
competitive bids for 98% of par value and a net interest cost of 3.75% not
including the discount. The resolution awarding the sale of the certificates
included a schedule of bond maturities and interest rates for each maturity and
a 1% supplemental coupon on all certificates for the period November 1, 1965,
to March 1, 1967.
3
A fiscal agent's fee of $24,375 was paid to 7. R. Alcock and Company
pursuant to a written contract. This amounted to $18.75 per thousand dollars
or $93.75 per five-thousand dollar bond.
The Citizens Bank and Trust Company, Sarasota, Florida, was designated
by the Board as the depository for all the Interest and Sinking Funds and
Accounts required for the debt service of the certificates authorized by
resolution No. 66-1965. The Attorney General advised in a letter dated
April 1, 1966, that ". . where a bank or banks qualify as a county depository
within the county, the board of county commissioners may not deposit county
funds outside the county and still be within the spirit and letter of the law."
In a subsequent letter dated June 10, 1966, the Attorney General advised that
the Board at its discretion may negotiate agreements for the payment of
interest to the county on deposits of county funds under terms more advantageous
to such Board with a qualified bank outside of Ionroe County.
Proceeds from the sale of bonds amounted to $1,274,000 plus accrued
interest of $5,590.27. Funds received were distributed as follows:
T. R. Alcock and Company, Fiscal Agent $ 24,375.00
Citizens Bank and Trust Company, Sarasota, Florida, Paying
Agent and Depository for Interest and Sinking Funds 92,802.95
Key West State Bank, Construction Trust Fund 1,162,412.32(1)
Total $1,279,590.27
Note: (1) Includes $10,000 cashier's check held by Board as a good faith
deposit.
Other information relating to this issue is shown below:
Amount Authorized and Issued $1,300,000
Authority for Issuance Chapter 135, Florida Statutes, and
Board Resolution Dated August 24,
1965
Date of Issue September 1, 1965
Date of Delivery October 11, 1965
Interest Rate, % 3,3 1/4, 3 1/2, 4, 4 1/2
Maturities 1968 to 1995
Callable Maturities 1976 to 1995
Purpose Construction and Acquisition
of Additions, Extensions, and
Improvements to the Existing
Substation at Marathon and
the Existing Jail Substation at
Plantation Key and the Construction
of a New Jail at Key West
4
DEFERRED DEBT
Balances due on lease-purchase contracts, reappraisal contracts, and a
tax anticipation note are shown below:
Due to Original Paid Balance
Amount Audit 9-30-65
_ Period
National Cash Register Co. $ 14,409.61 $ 4,803.20 $ 9,606.41
Automatic Voting Machine Corp. 11,123.46 11,123.46
Hunnicutt and Associates, Inc. 65,000.00 19,500.00 45,500.00
Tax Anticipation Warrant, Key
West State Bank 19,500.00 - 19,500.00
Total $110,033.07 $24,303.20 $85,729.87
RECORDS
Records were generally accurate and well kept. Subsidiary records
and road and bridge work project accounts were maintained except for equipment
and labor assigned to the Key West area.
Records of tangible personal property were kept in accordance with
Chapter 274, Florida Statutes, and Chapter 45-2, Rules of the State Auditor.
The county-owned typewriter stolen from a local office machine repair
company which was noted in audit report No. 5932 was replaced by the office
machine repair company.
COMPENSATION OF BOARD MEMBERS
Board members were properly paid in accordance with the provisions of
Section 145.031(44), Florida Statutes.
RETIREMENT
Retirement contributions were properly deducted and remitted for the
board members and eligible employees.
TAX CERTIFICATES
The Board had not foreclosed State and county tax certificates dated
1943 through 1949, although foreclosure proceedings are required by Section
194.47, Florida Statutes, to be instituted within ninety days after a certified
copy of such certificates are received from the Clerk.
5
EXHIBITS AND SCHEDULE
The following exhibits and schedule are attached to and form a part
of this report:
EXHIBIT - A Summary of Receipts and Expenditures.
EXHIBIT - B Summary of Budgets.
EXHIBIT - C Cash Receipts and Disbursements.
SCHEDULE 1-C Transfers.
EXHIBIT - D Investments.
EXFIIBIT - E Funded Debt.
Respectfully submitted,
(Signed) Ernest Ellison,
State Auditor
Audit made by:
(Signed) William C. Veal, Auditor
6
EXHIBIT - A MONROE COUNTY
BOARD OF COUNTY COMMISSIONERS
SUMMARY OF RECEIPTS AND EXPENDITURES
For the Fiscal Years Ended September 3o, 1964 and 1965
Receipts Fiscal Y ear s Ended
9-30-64 9-30-85
Amount Per Cent Amount Per Cent
� I
Federal Sources:
Sale of Surplus Wildlife Products $ 8.75 .0 $ 7.50 .0
State Sources:
State Grant, Public Library $ 5,188.00 $ 6,919.00
Gasoline Tax 91,901.38 96,724.32
Surplus Gasoline Tax 197.777.28 209,658.12
Motor Vehicle Fuel Tax 3,197.16 4.016.24
Automobile Mileage Transportation Tax 6,835.68 8,482.87
Railroad and Telegraph 105.73 98.95
Racing Monies 117,000.00 131,250.00
Insurance Agents' County Licenses 887.56 915.20
Hospital Ald to Indigent 9,651.31 9,936.45
Civil Defense Allocation 6,606.96 7.537.90
Boat Registration Tax 3.977.71
Total State Sources $ 443,128.73 27.1 $ 476,418.06 25.8
County Sources:
Revenue Receipts:
Taxes $ 871,475.89 $ 980,334.44
Tax Redemptions 15.79
Tax Deed Surplus 625.70 688.39
Occupational Licenses 7,384.58 7.735.74
Beverage Licenses 44,733.12 46,225.22
Building Permits 59.984.80 61,890.48
Public Library Fees 2,819.22 2,673.54
Fines and Forfeitures 70,897.69 84.400.13
Interest on Bank Accounts 8,247.88 7,644.72
Interest on Investments 2,914.28 2,955.07
Excess Fees:
Tax Assessor 283.47 187.35
Tax Collector 21,360.26 32,857.77
Clerk of the Circuit Court 12,598.35 17,077.26
County Judge 693.66
County Judge's Fees 14,110.66 13,314.73
Small Claims Court Fees 3,897.20 3,698.10
Civil Fees from Sheriff 4,325.00 4,734.15
Rents 2,875.00 3,921.87
Utility Operations 53.88 2.220.41
Concessions 2,772.00 2.772.00
Dog Licenses 1,178.00
EXHIBIT - A
(Cant id. )
7
MONROE COUNTY EXHIBIT - A
Wont 'd. )
BOARD OF COUNTY COMMISSIONERS
SUMMARY OF RECEIPTS AND EXPENDITURES
For the Fiscal Years Ended September 3o, 1964 and 1965
Receipts Fiscal Y ear s Ended
9-30-84 9-30-85
Amount Per Cent Amount Per Cent
County Sources (Cont'd.):
Revenue Receipts (Contid.)
Other Revenue Receipts:
Airport Receipts $ 42,273.97 $ 48.292.57
Welfare end Tuberculosis Patients 7,710.28 8,022.30
law Library Receipts 3,845.00 3,255.00
sale of Scrap 410.00
Other 6.206.05 13,184.30
Nonrevenue.Receipts:
Refunds. Prior Years 920.55
Advertising Delinquent Lands 84.75 114.25
Loans 19.500.00
Other 50.93
Total County Sources $1, 192,753.23 72.0 $1,308,754.37 74.2
iota[ Receipts $1,635,890.71 100.0 $1,844,179.92 100.0
Transfers, Net 167,915.25 105,329.31
Balances. October 1:
Cash 822,241.21 694.370.22
Liquid Investments 85,249.80 88,388.01
fatal Available $2,531,298.87 $2,712,273.40
EXHIBIT - A
(Cont 'd.
8
EXHIBIT - A MONROE COUNTY
(Cant 'd. 1
BOARD OF COUNTY COMMISSIONERS
SUMMARY OF RECEIPTS AND EXPENDITURES
For the Fiscal Years Ended September 3o, 1964 and 1965
Expenditures Fiscal Years Ended
9-30-64 9-30-65
Amount Per Cent Amount Per Cent
Operating and Maintenance
General Government:
Salaries $ 91,301.50 $ 116,188.76
Commissions and Fees 101,893.72 109,577.06
Maintenance and Rent 52,695.69 61,260.46
Other Administrative Expense 60,895.50 60,600.62
Total $ 306,886.41 18.6 $ 347,616.82 20.0
Law Enforcement:
Salaries $ 343,006.39 $ 368,699.25
Fees and Costs 3,380.66 3,119.96
Other Expense 148.827.88 144,823.87
Total $ 495,614.92 29.9 $ 516,643.07 29.8
Highways:
Salaries $ 83,969.35 $ 62,134.57
Maintenance and Rent 3,207.47 2,646.05
Supplies 46,604.04 48,990.72
Materials 20,000.00 20,046.21
Other 130,370.59 100.989.87
Total $ 286, 151.45 17.2 $ 254,804.22 14.7
Welfare:
Maintenance of County Home $ 36,737.38 $ 36,980.97
Tubercular Hospitals 1,668.75 3,360.00
Insanity Inquiries 1,480.00 1,396.45
Welfare - Direct Relief 5,079.82 6,566.97
Welfare Administration 16,064.00 19,504.00
Hospital for the Indigent 32,722.09 36,555.65
Dog Licenses and Pounds 3,627.94
Total $ 96,771.64 5.8 $ 107,990.98 8.2
Auxiliary Operations:
Civil Defense $ 16,407.20 $ 16,777.10
Airports 51,568.56 69,481.16
Zoning Department 84,319.36 94,639.23
Public Library 51,646.00 58,091.48
Fire Control 6,996.92 6,198.18
Recreation 32,041.32 40,101.01
Publicity 73,349.80 74,978.01
Fish and Game Conservation 1,635.00 822.50
County Service Officer 884.59 82.35
Total $ 318,647.75 19.2 $ 352,971.04 20.4
Total Operating and Maintenance $1,504,072.37 90.6 $1,679,926.13 91.1
EXHIBIT - A
(Cant 'd.
51
MONROE COUNTY EXHIBIT - A
(Cont td. l
BOARD OF COUNTY COMMISSIONERS
SUMMARY OF RECEIPTS AND EXPENDITURES
For. the Fiscal Years Ended September 3o, 1964 and 1965
Expenditures Fiscal Years Ended
9-30-64 9-30-65
Amount Per Cent Amount Per Cent
Debt Servics:
Interest on Funded Indebtedness $ 2b,211.00 $ 22,383.00
Expense of Debt Service 115.80 116.40
Principal of Funded Indebtedness 78,600.00 79,500.00
Total $ 101,820.60 8.1 $ 100.998.40 5.8
Capital Outlay:
Courthouse and Furnishings $ 4.002.78 $ 994.60
Equipment - County Offices 7,401.42 15,996.45
Zoning Department 1,171.11 1,557.82
Equipment, Sheriff's Budget 2,400.00 7.608.16
Road Machinery and Equipment. 18,847.40 18,10 .70
County Home 6,119.00 2,469.0E
Public Library 4.542.00
Civil Defense 348.80
Equipment, County Judge 1,000.00 1,825.00
Recreation, Parks, and Beaches 6,731.57 1,325.76
Other County Buildings 3,995.00
Purchase Voting Machines 205.00
Total $ 50,422.08 3.0 $ 63,778.28 3.1
Other Expenditures:
Refunds. Prior Years $ 4,295.94 .3 $ 63.4E .0
Total Expenditures $1,800,817.19 100.0 $1,934,988.25 100.0
Transfers. Net 187,915.25 185,329.31
Total Budgetary Expenditures $1,848.532.44 $1,920,095.58
Balances, September 30:
Cash 694.378.22 704,229.90
Liquid Investments 88,385.01 87,940.00
Total $2,531,298.07 $2.712.273.48
EXHIBIT - A
10
EXHIBIT - B MONROE COUNTY
BOARD OF COUNTY COMMISSIONERS
SUMMARY OF BUDGETS
For the Fiscal Years Ended September 3o, 1964 and 1965
FUND BUDGET REVENUES
Original Final
Budget Budget
1963-64
Operating Funds
General Revenue $1 . 013, 686. 10 $1. 047,786. 10
Fine and Forfeiture 494, 977. 31 494, 977. 31
Road and Bridge 374, 445.00 417, 059. 42
Airport Revenue 137, 514. 00 137, 514.00
Airport Operation and Maintenance 50, 000. 00 50, 000. 00
Law Library 2, 850. 00 2, 850. 00
Total Operating Funds $2, 073, 472. 41 $2, 150, 186. 83
Capital Outlay Funds
Airport Development and Replacement $ 16, 477 .36 $ 16, 477. 36
Interest and Sinking Funds
Jail and Substation Building, Marathon, 1962 $ 22, 263.31 $ 22, 263. 31
Building Certificates 40, 021 .88 40, 021. 88
Bathing Beach Bonds 24, 763. 31 24, 763. 31
Airport Interest and Sinking, 1955 90, 309. 00 90, 309 .00
Airport Interest and Sinking, 1956 13, 713. 75 13, 713.75
Airport Reserve, 1956 27, 963. 22 27, 963. 22
Total Interest and Sinking Funds $ 219, 034.47 $ 219, 034. 47
Total $2, 308, 984. 24 $2, 385,698. 66
EXHIBIT - B
(Cont 'd. )
11
EXHIBIT - B
ACTUAL APPROPRIATIONS AND RESERVES ACTUAL BUDGET
RECEIPTS Original Final EXPENDITURES BALANCE
Budget Budget
$1. 113, 150. 12 $1 , 013, 886. 10 $1,047, 788. 10 $ 900, 519..34 $147, 206. 76
539, 591. 47 494. 977.31 494, 977. 31 398,440.87 96, 536. 44
440, 434. 64 374, 445.00 417, 059. 42 317, 291. 92 99, 767. 50
144, 526. 41 137, 514.00 137, 514.00 83, 976.00 53, 538. 00
51, 016.33 50, 000. 00 50. 000. 00 43,628. 48 6,371. 52
4, 190.70 2, 850. 00 2, 850.00 2,845.65 4. 35
62, 292, 909.67 $2, 073, 472. 41 62, 150, 186.83. $1, 748, 702. 26 $403, 484. 57
$ 17, 119.58 $ 16, 477. 36 $ 16,477.38 $ - - $ 16, 477. 36
$ 22, 382. 73 $ 22, 263.31 $ 22, 263. 31 $ 10. 050. 85 $ 12. 212. 46
39. 012. 02 40,021 .88 40, 021 .88 31, 306. 48 8, 715.40
24, 307. 10 24, 763. 31 24, 763. 31 17, 369. 35 7, 393. 96
93, 356.81 90, 309.00 90, 309.00 31, 876. 00 58, 433.00
13, 713.75 13 , 713.75 13, 713.75 11, 227. 50 2, 4B6. 25
28, 495. 23 27, 983. 22 28, 495. 23 28, 495. 23
$ 221, 267. 44 $ 219, 034. 47 $ 219, 566. 48 $ 101,830. 18 $117, 736. 30
$2. 531, 296.67 $2, 308, 984. 24 62, 386, 230.67 $1, 848, 532. 44 $537, 698. 23
EXHIBIT - B
(Contid. l
12
EXHIBIT - B MONROE COUNTY
(Cont 'd. 1
BOARD OF COUNTY COMMISSIONERS
SUMMARY OF BUDGETS
For the Fiscal Years Ended September go, 1964 and 1965
FUND BUDGET REVENUES
Original Final
Budget Budget
1g64-65
Operating Funds
General Revenue 21, 085, 043. 28 21. 104.543. 28
Fine and Forfeiture 489. 816. 72 520,967.32
Road and Bridge 389, 240.00 407. 382.72
Airport Revenue 112, 524. 94 112, 524. 94
Airport Operation and Maintenance 50, 000, 00 50, 000. 00
Law Library 4, 420.00 4, 420.00
Total Operating Funds $2, 131, 044. 94 $2, 199, 838. 26
Capital Outlay Funds
Airport Development and Replacement $ 17, 745. 50 $ 17, 745. 50
Interest and Sinking Funds
Jail and Substation Building, Marathon, 1962 $ 19,637 .44 $ 19, 637. 44
Building Certificates 37, 526.02 37, 565. 42
Bathing Beach Bonds 28, 893. 33 28, 893 .33
Airport Interest and Sinking, 1955 96, 742. 55 96, 742. 55
Airport Interest and Sinking, 1956 13, 331 . 25 13, 331. 25
Airport Reserve, 1956 30, 169 .50 30, 169. 50
Total Interest and Sinking Funds $ 226, 300. 09 $ 226, 339.49
Total $2, 375, 090, 53 $2, 443, 923. 25
EXHIBIT - B
13
EXHIBIT - B
(Cont ld. )
ACTUAL APPROPRIATIONS AND RESERVES ACTUAL BUDGET
RECEIPTS Original Final EXPENDITURES BALANCE
Budget Budget
$1, 257, 112 . 62 61,085,043. 28 $1, 104, 543.28 $ 969, 325. 39 $135, 217. 89
557, 571.82 489, 816. 72 520, 967. 32 420,821 .40 100, 145. 92
440,262.93 389, 240. 00 407,382.72 291, 324. 19 116, 058. 53
150, 142.98 112,524.94 112, 524. 94 88, 018. 00 24, 506. 94
52, 387.85 50, 000.00 50, 000.00 45, 663.09 4.336. 91
4, 600.05 4, 420.00 4, 420.00 3, 941 . 30 478.70
$2, 462, 078. 25 $2, 131, 044. 94 $2, 199, 838. 26 $1, 819, 093. 37 $380,744. 89
$ 17,736. 44 $ 17, 745. 50 $ 17, 745.50 $ _ _ $ 17,745. 50
$ 20, 200.74 $ 19, 637. 44 $ 19,637.44 $ 9, 750. 42 $ 9,887.02
39, 126. 13 37, 526. 02 37, 565.42 31, 256. 56 6, 308.86
34, 696. 74 28, 893. 33 28, 893.33 16,849. 71 12, 043.62
95,593.77 96, 742.55 96, 742 .55 32, 173. 00 64, 569. 55
13, 331. 25 13, 331. 25 13, 331. 25 10, 972, 50 2, 358.75
29, 510. 14 30, 169 .50 30, 169. 50 30, 169. 50
$ 232, 458. 77 $ 226, 300. 09 $ 226, 339. 49 $ 101, 002. 19 $125, 337. 30
$2, 712, 273. 46 $2, 375, 090.53 $2, 443, 923.25 $1,920, 095.56 $523, 827. 69
EXHIBIT - B
14
EXHIBIT - C MONROE COUNTY
BOARD OF COUNTY COMMISSIONERS
CASH RECEIPTS AND DISBURSEMENTS
For the Fiscal Years Ended September 3o, 1964 and 1965
Fund Cash Cash Transfers Cash Transfers Cash
Balance Receipts In Disbursements Out Balance
10-1-63 9-30-e4
1983-64
Operating Funds
General Revenue $226,642.27 $ 666,507.65 $ $ 798,580.09 $104,939.25 $212,630.78
Fine and Forfeiture 153,186.69 261,485.33 104,939.25 398,440.87 141,150.80
Road and Bridge 138,614.42 301,820.22 317,291.92 123,142.72
Airport Revenue 45,952.44 98,573.97 1,000.00 62,976.00 60,550.41
Airport Operation and Maintenance 11,016.33 40,000.00 43,628.48 7,387.85
Law Library 345.70 3,545.00 2,645.85 1,345.05
Total Operating Funds $575,738.05 $1,672,232.37 $144,939.25 $1,558,787.01 $187,915.25 $546,207.41
Capital Outlay Funds
Airport Development and
Replacement $ 18,477.36 $ 842.20 $ - - $ - - $ - - $ 17,119.56
Interest and sinking Funds
Jail and Substation Building,
Marathon, 1962 $ 7,357.26 $ 15,025.47 $ $ 10,050.86 $ $ 12,331.88
Building Certificates 8,961.10 30,050.92 31,306.48 7, 80.54
Bathing Beach Bonds 9,261.63 15,025.47 17,369.35 6,957.75
Airport Interest and Sinking,
1955 342.78 59,000.00 31,678.00 120,141.07 1,099.69
Airport Interest and Sinking,
1956 2,613.76 11,100.00 11,227.50 2,486.25
Airport Reserve, 1958 1,409.30 28,000.00 26,959.16 510.14
Total Interest and Sinking Funds $ 30,025.80 $ 177,101.66 $ 42,976.00 $ 219,054.41 $ - - $ 31,049.25
Total $622,241.21 $1,749,978.43(1) $187,915.26 $1,777,641.42(2) $167,915.25 $594,376.22
Notes: (1) Total Receipts, Exhibit A $1,635,890,71
Receipts from Sale of Investments, Exhibit D 114,065.72
Total Cash Receipts, Above $1,749,976.43
(2) Total Expenditures, Exhibit A $1,660,617.19
Purchase of Investments, Exhibit D 119,224.23
Total Cash Disbursements, Above $1,777,641.42
EXHIBIT - C
(Cont id. )
15
MONROE COUNTY EXHIBIT - C
Wont 'd.
BOARD OF COUNTY COMMISSIONERS
CASH RECEIPTS AND DISBURSEMENTS
For the Fiscal Years Ended September 3o, 1964 and 1965
Fund Cash Cash Transfers Cash Transfers Cash
Balance Receipts In Disbursements Out Balance
10-1-64 9-30-66
1964-65
Operating Funds
General Revenue $212,630.78 $1,044,461.84 $ $ 872,014.06 $ 97,311.31 $267,787.23
Fine and Forfeiture 141,150.60 319,109.91 97,311.31 420,821.40 130,750.42
Road and Bridge 123,142.72 317,120.21 201,324.19 146,936.74
Airport Revenue 00,550.41 89,502.67 88,018.00 62,124.08
Airport Operation and Maintenance 7,387.66 45,000.00 45,663.09 6,724.76
Law Library 1,345.05 3,255.00 3,941.30 668.76
Total Operating Funds $546,207.41 61,773,669.53 $142,311.31 61,033,704.06 $166,329.31 $642,964.88
Capital Outlay Funds
Airport Development and
Replacement $ 17,119.56 $ 616.88 $ - - $ - - $ - - $ 17,736.44
Interest and SSnking Funds
Jail and Substation Building,
1982 $ 12,331.88 $ 7,868.66 $ $ 9,750.42 $ $ 10,450.32
Building Certificates 7,705.54 31,420.5E 31,256.56 7,860.67
Bathing Beach Bonds 8,937.76 27,758.09 16,549.71 17,847.03
Airport Interest and Sinking,
1955 1,077.89 83,000.00 32,173.00 112,897.32 3,353.37
Airport Interest and Sinking,
1058 2,486.25 10,845.00 10,972.60 • 2,358.75
Airport Reserve, 1966 510.14 20,000.00 27,880.80 1,629.54
Total Interest and Sinking Funds $ 31,049.25 $ 179,046.44 $ 43,018.00 $ 209,607.11 $ - - $ 43,508.5a
Total $594,376.22 $1,953,224.85(1) $185,320.31 $1,843,371.17(2) $186,329.31 $704,229.90
Notes: (1) Total Receipts, Exhibit A $1,844,179.92
Receipts from Sale of Investments, Exhibit D 109,044.93
Total Cash Receipts, Above $1,953,224.85
(2) Total Expenditures, Exhibit A $1,734,768.25
Purchase of Investments, Exhibit 0 108,604.02
Total expenditures, Above $1,843,371.17
EXHIBIT - C
16
MONROE COUNTY SCHEDULE i-C
BOARD OF COUNTY COMMISSIONERS
TRANSFERS
For the Fiscal Years Ended September 3o, 1964 and 105
DATE FUNDS AMOUNT
T o From
1963-64
11- 8-63 Airport Interest and Sinking, 1955 Airport Revenue $ 6, 438. 00
12-10-63 Airport Operation and Maintenance Airport Revenue 10, 000. 00
1-10-64 Fine and Forfeiture General Revenue 104, 939. 25
3- 9-64 Airport Operation and Maintenance Airport Revenue 10, 000.00
3-11-84 Airport Interest and Sinking, 1955 Airport Revenue 25. 438. 00
5- 5-64 Airport Interest and Sinking, 1956 Airport Revenue 8,813.75
6- 2-64 Airport Operation and Maintenance Airport Revenue 10, 000. 00
6-15-84 Airport Interest and Sinking, 1956 Airport Revenue 2, 486. 25
7-10-64 Airport Operation and Maintenance Airport Revenue 10, 000.00
Total $187, 915. 25
1964-65
11- 4-84 Airport Interest and Sinking, 1955 Airport Revenue $ 6, 086. 50
12-10-64 Airport Operation and Maintenance Airport Revenue 15, 000.00
1-18-65 Fine and Forfeiture General 25, 000.00
2-26-65 Fine and Forfeiture General 72, 311.31
3-11-85 Airport Operation and Maintenance Airport Revenue 10, 000. 00
4-16-65 Airport Interest and Sinking, 1955 Airport Revenue 26, 086. 50
4-16-65 Airport Interest and sinking. 1956 Airport Revenue 8, 486. 25
6-16-65 Airport Operation and Maintenance Airport Revenue 20, 000. 00
9-13-65 Airport Interest and Sinking, 1956 Airport Revenue 2, 358.75
Total $185, 329. 31
SCHEDULE 1-C
1 '7
EXHIBIT - D MONROE COUNTY
BOARD OF COUNTY COMMISSIONERS
INVESTMENTS
For the Fiscal Years Ended September 3o, 1964 and 1965
OWNERSHIP AND DESCRIPTION DUE PAR BALANCE
VALUE 10-1 -63
(COST)
Airport Interest and Sinking Fund, 1955
U. S. Treasury Bills 11-29-63 $ 7, 000. 00 $ 6, 954. 54
4-15-64 7,000. 00
4-15-64 14,000.00 13, 719. 32
5-28-64 21, 000. 00
7-15-64 38, 000.00 36, 616. 04
7-15-64 2, 000. 00 1, 942. 94
6-30-65 41, 000. 00
11-19-64 21, 000. 00
5-27-65 21, 000. 00
6-23-66 41, 000.00
11-30-65 21, 000.00
Total Airport Interest and Sinking Fund,
1955 $59, 232.84
Airport Reserve Fund, 1956
U. S. Treasury Bills 7-15-64 27, 000. 00 $26, 016.66
7-15-64 1, 000. 00
6-30-65 29, 000. 00
6-30-66 29, 000. 00
Total Airport Reserve Fund, 1956 $26, 016. 66
Total $85, 249. 50
Notes: (1) Purchase of Investments:
1963-64 $117, 224. 23
1964-65 108, 604.92
Total $225, 829. 15
(2) Sale of Investments:
1963-64 $114, 085. 72
1964-65 109, 044. 93
Total $223, 130.65
EXHIBIT - D
18
EXHIBIT - D
PURCHASES AND EXCHANGES SALES AND EXCHANGES ❑AIANCE INTEREST
Date Cost Date Cost 9-30-65 RECEIVED,
((MST) AUDIT
PERIOD
$ 11-29-63 $ 6, 954.54 $ $ 45. 46
1-23-64 6,946. 43 4-15-64 6, 946. 43 53. 57
4-15-64 13, 719. 32 280.68
4-15-64 20, 915.72 5-28-64 20, 915. 72 84. 28
7-15-64 36, 616 .04 1, 383.96
7-15-64 1, 942.94 57. 06
7-15-64 39, 565. 12 6-30-65 39, 565. 12 1, 434. 88
8-28-64 20, 837. 80 11-19-64 20, 837. 80 162. 20
12-22-64 20, 656.92 5-27-65 20, 656. 92 343. 08
6-23-65 39, 417. 40 39, 417. 40
6-23-65 20,650.00 20,650. 00
$168, 989. 39 8168, 154. 83 $60, 067. 40 83, 845. 17
7-15-64 $ 26 ,016. 66 $ $ 983. 34
10-23-63 $ 974.07 7-15-64 974. 07 25. 93
7-16-64 27, 985. 09 6-30-65 27, 985. 09 1, 014. 91
6-30-65 27, 880.60 27. 880. 60
$ 56, 839.76 $ 54, 975. 82 $27, 880. 60 $2, 024. 18
$225. 829. 15(1) $223, 130. 65(2) $87, 948. 00 $5, 869. 35
EXHIBIT - D
19
EXHIBIT - A' MONROE COUNTY
BOARD OF COUNTY COMMISSIONERS
FUNDED DEBT
For the Fiscal Years Ended September 3o, 1964 and 1965
DESCRIPTION INT. DATED AMOUNT RETIRED
RATE ISSUED TO
10-1-83
Bathing Beach Bonds 3 1/4 3- 1-46 $ 250, 000. 00 $201, 000.00
Certificates of Indebtedness 3 3/4 8- 1-51 349, 000. 00 263, 000. 00
Meacham Airport Revenue Bonds 3. 7 6- 1-55 450, 000. 00 102, 000. 00
Meacham Airport Revenue Bonds 4 1/4 6- 1-56 150, 000. 00 27, 000 .00
Marathon Jail and Substation
Building Certificates of
Indebtedness, 1962 4 9-15-62 75, 000. 00 7, 500. 00
Total $1, 274. 000. 00 $600, 500. 00
EXHIBIT - E
20
EXHIBIT - E
UNMATURED INTEREST MATURITIES
Audit BALANCES Date Amount Years Bonds Amount
Period 9-30-65 Due Paid Numbered
$ 32, 000.00 $ 17, 000. 00 3- 1-64 $ 796 .25 1966 234-250 $ 17, 000.00
9- 1-64 538. 25
3- 1-65 596. 25
9- 1-65 276. 25
57, 000. 00 29, 000. 00 2- 1-64 1, 612. 50 1966 322-350 29, 000.00
8- 1-64 1,612. 50
2- 1-65 1, 087. 50
8- 1-65 1, 087. 50
39, 000. 00 309, 000. 00 12- 1-63 6, 438.00 1966 142-162 21. 000.00
6- 1-64 6, 438.00 1967 163-184 22, 000.00
12- 1-64 6,086.50 1968-69 185-230 46, 000. 00
6- 1-65 6, 086.50 1970 231-254 24, 000.00
1971 255-279 25, 000. 00
1972 280-305 26, 000. 00
1973 306-332 27, 000.00
1974 333-360 28, 000. 00
1975 361-389 29, 000. 00
1976 390-419 30, 000. 00
1977 420-450 31, 000.00
12 . 000.00 111, 000.00 12- 1-63 2,613.75 1966-70 40-74 35. 000.00
6- 1-64 2, 613.75 1971-72 75-90 16, 000.00
12- 1-64 2, 486. 25 1973-74 91-108 18. 000. 00
6- 1-65 2, 486. 25 1975-76 109-128 20, 000. 00
1977-78 129-150 22, 000. 00
15,000.00 52, 500. 00 3-15-64 1, 350. 00 1966-72 4-10 52, 500.00
9-15-64 1, 200.00
3-15-65 1, 200. 00
9-15-65 1, 050.00
$155,000. 00 $518, 500.00 $47, 594. 00 $518, 500.00
EXHIBIT - E
21
4 STATE OF FLORIDA
STATE AUDITING DEPARTMENT
ERNEST ELLISON,CP..A. Tallahassee, Florida
STATEAUOITON August 15, 1966
Honorable Haydon Burns, Governor
and the
Appropriations and Auditing Committee
of the
Legislative Council
Sirs:
Pursuant to law, I have directed that an audit be made of the
accounts and records of the
BOARD OF COMMISSIONERS
MONROE COUNTY ANTI-MOSQUITO DISTRICT
STOCK ISLAND, FLORIDA
For the fiscal years ended September 30, 1964,
and September 30, 1965,
and present this report thereon.
PERSONNEL
The personnel of the Board was as follows:
Board Members
Leonard Warren, Chairman
Ralph Christensen
Albert W. Moeller to 1-4-65, Vice-Chairman
Kingman C. Curry, Sr., from 1-5-65, Vice-Chairman
from 1-13-65
Director
A. Nelson Davis to 9-14-65
Lois M. Ryan, Acting Director, from 9-15-65
22
ORGANIZATION
The Monroe County Anti-Mosquito District was organized under the
provisions of Chapter 26042, Special Acts of 1949, as amended by Chapter 29295,
Special Acts of 1953, Chapters 31009 and 31013, Special Acts of 1955, Chapter
57-1591, Special Acts of 1957, Chapter 59-1584, Special Acts of 1959, Chapter
63-1639, Special Acts of 1963, and Chapter 65-1913, Special Acts of 1965.
GENERAL STATEMENT
The financial condition was good. Financial records were well
kept, but required inventories of tangible personal property were not taken.
Detailed comments are made under appropriate headings.
FINANCIAL CONDITION
Cash balances carried forward at the end of the fiscal year were
sufficient to pay operating expenses. The short-term bank loan of $15,000 which
was outstanding at September 30, 1963, was repaid.
FINANCIAL MANAGEMENT
Management of finances was fair. Expenditures were held within
available resources. The budget overexpenditures in 1963-64 resulted from
audit reclassification of expenditures.
Purchases of supplies and equipment were made by competitive bids.
State 1, State 2, and local funds were kept in separate depository
accounts in accordance with State Board of Health Regulations.
Insurance coverage included automobile liability, fire and extended
coverage on buildings and contents, workmen's compensation, forgery, check
alteration, and heavy equipment. The Director and Administrative Assistant
were bonded.
TAXES
Millages and taxes levied on the general tax rolls for the years in
the audit period are shown in the following tabulation:
Year Mills Amount
1963 3.0 $232,901.23
1964 3.0 241,062.51
STATE AID FUNDS
State 1 funds were received in accordance with Section 388.261(1) ,
Florida Statutes.
23
State 2 funds received pursuant to Section 388.261(2) , Florida
Statutes, had been overremitted by the State Board of Health to the District
in the amount of $4,147.60 at September 30, 1965. This overremittance will
be adjusted by deductions from future remittances.
PAYMENTS OF UNAUTHORIZED EXPENSES
Payments of expenses to former Director Davis and Board Members
Christensen and Curry exceeded the amounts legally authorized, as summarized
below:
Unauthorized Payments to Former Director
A. Nelson Davis:
Unauthorized Payments for Lunches $312.00
Unauthorized Payments for Attending Board Meetings 106.50
Unauthorized Payments for Travel Expenses 55.80
Total $474.30
Unauthorized Payments to Board Members:
Ralph Christensen $221.00
Kingman G. Curry, Sr. 132.00
Total $353.00
Total Unauthorized Payments $827.30
The former Director was reimbursed each month for "Lunches" at $1.50
each and a "per diem" for attending board meetings. The supporting vouchers did
not show the periods on travel status or destinations. The former Director later
reported travel periods and indicated that the destination in each instance was
in connection with work in the Key West office. Since the work and meetings
were at the District headquarters in Key West, the former Director was not on
travel status as defined in Section 112.061, Florida Statutes, and accordingly
was not eligible for reimbursements for meals or per diem. An audit of travel
vouchers for authorized purposes revealed three instances of payments in excess
of legal limits. All of these unauthorized payments totaling $474.30 are shown
in detail on exhibit B.
In several instances, as shown on exhibit C, board members were paid
for mileage and a per diem of $10 for travel on District business other than
attending board meetings. Chapter 57-1591, Special Acts of 1957, the governing
law, defines authorized travel as follows:
"Official travel in addition to attendance at board meetings is defined
as such necessary travel as the board may authorize in connection with
meetings of scientists, associations, or groups engaged in anti-mosquito
work."
The Director in an explanation pursuant to Section 21.121(3), Florida Statutes,
made the following statement: "With reference to the unauthorized payments
made to Board Members Ralph T. Christensen and Kingman G. Curry, Sr., these
payments were made through a misinterpretation of the travel law. We are
pleased to inform you that both Mr. Curry and Mr. Christensen have reimbursed
the District in full for these unauthorized payments."
24
COMPENSATION OF BOARD MEMBERS
The compensation of board members to June 24, 1965, was set at $25
a month by Chapter 57-1591, Special Acts of 1957. Effective June 25, 1965,
the compensation was increased to $150 a month for the Chairman and $100 a
month for each of the other members by Chapter 65-1913, Acts of 1965. The
board members were paid at the rate of $25 a month through June 30, 1965,
although the law increasing the compensation became effective June 25, 1965.
Accordingly, additional compensation was due to the members as follows:
Leonard Warren, Chairman $25
Ralph Christensen 15
Kingman G. Curry, Sr. 15
RECORDS
Records of cash receipts and disbursements were fairly well kept
on forms prescribed by the State Board of Health. A depository record was
kept for the last fiscal year of the audit period. Required inventory of
property was not taken annually or upon change of directors as is required by
Chapter 274, Florida Statutes, and by Section 45-2.03, Rules of the State
Auditor. Minutes of the Board meetings were current and appeared to reflect
all official actions.
RETIREMENT
Retirement contributions of board members and permanent employees
were properly deducted and remitted to the retirement system.
EXHIBITS
The following exhibits are attached to and form a part of this
report:
EXHIBIT - A Summary of Receipts and Expenditures.
EXHIBIT - B Unauthorized Payments to Former Director A. Nelson Davis.
EXHIBIT - C Unauthorized Travel Expenses Paid to Board Members.
Respectfully submitted,
(Signed) Ernest Ellison,
State Auditor
Audit made by:
(Signed) Nick A. Landolina, Auditor
2S
EXHIBIT - A MONROE COUNTY
ANTI -MOSQUITO DISTRICT
SUMMARY OF RECEIPTS AND EXPENDITURES
For the Fiscal Years Ended September qo, 1964 and 1965
1 96g-64
SOURCE OF RECEIPTS STATE I FUNDS
Final Actual Under^ollected
Budget Receipts Overcollected
State Aid $15, 275. 50 $15, 075. 50 $ 200. 00
Taxes
Other Receipts 200. 00 -200. 00
Total Receipts $15, 275. 50 $15, 275. 50 $ -Balances. October I , 1963:
Cash
Overremittances of Payroll
Deductions
Total $15, 275. 50 $15, 275. 50
EXPENDITURES STATE 1 FUNDS
Final Actual Ex- Unexpended
Budget pendltures Overspent
Salaries $ $ $
Chemicals and Solvents 15, 275. 50 15, 275. 50
Gas, Oil. Grease , and Repairs
Tools, Supplies, and Materials
Legal and Tax Fees
Insurance
Contract Work
Incidentals
Loan and Interest Payments
Equipment
Payment of Accounts - Prior Years
Total Budgetary Expenditures $15, 275. 50 $15, 275. 50
Balances and Reserves, September 30.
1964:
Cash
Reserve for Contingencies
Total $15, 275. 50 $15, 275. 50
EXHIBIT - A
(Cantld. )
26
EXHIBIT - A
STATE 2 FUNDS LOCAL FUNDS
Final Actual Underco l lected Final Actual Undercollected
Budget Receipts Overcoilected Budget Receipts Overcollected
$51, 201. 03 645. 316. 70 $ 5, 884. 33 $ $ $
228, 224. 49 225, 381.68 842. 81
802. 81 -882.81
$51, 201. 03 $45, 316. 70 $ 5, 884. 33 $228, 224. 49 $226, 184. 49 $ 40. 00
6, 205. 71 -6,205.71 1, 629. 22 -1 , 620.22
26. 39 -26. 9 15. 08 -15. 08
$51, 201. 03 $51, 548. 80 $ -347.77 $226 , 224. 49. $227.828.79 $-1 , 604.go
STATE 2 FUNDS LOCAL FUNDS
Final Actual Ex- Overspent Final Actual Ex- Overspent
Budget pendttures Budget pendltures
$17, 950. 80 517,950. 80 $ $ 47, 810. 18 $ 47, 610. 16 $
66, 055. 49 66, 055. 49
3. 439. 36 3,439. 36 18, 806. 95 18, 806. 95
787. 44 787. 44
15, 792. 72 15,792. 72
26. 39 26. 39 6, 680. 03 6, 660. 03
3, 800. 00 3,800. 00
9, 772. 39 9, 772. 39
15. 525. 00 15. 525. 00
15, 973. 65 15,973. 65 33, 375. 49 33.375. 49
347. 77 -347.77 1, 604. 30 -1, 6o4,go
$41, 190. 20 $41, 537. 97 $ -347.77 $214. 385. 87 $215, 989. 97 $-1,604.go
10, 010. 83 11, 838. 82
10, 010. 83 11, 838. 82
$51, 201. 03 $51 ,548. 80 $226, 224. 49 $227,828. 79
EXHIBIT - A
Wont 'd. )
27
EXHIBIT - A MONROE COUNTY
(Cont 'd. )
ANTI -MOSQUITO DISTRICT
SUMMARY OF RECEIPTS AND EXPENDITURES
For the Fiscal Years Ended September 3o, 1964 and 1965
1964-65
SOURCE OF RECEIPTS STATE 1 FUNDS
Final Actual Undercoll ected
Budget Receipts Ove scot tested
State Aid $15, 000. 00 $15, 000.00 $
Taxes
Tax Redemptions
Sale of Equipment 963. 01 963. 01
Grants and Donations 1, 594, 59 1, 594. 59
Insurance Proceeds 3, 640. 50 3, 640. 50
Other Receipts 1, 231. 26 1, 231. 26
Total Receipts $22. 429. 38 $22, 429. 36 $ - -
Transfers In
Cash Balances, October 1, 1984
Total $22, 429. 36 $22, 429. 36 $ - -
EXPENDITURES STATE I FUNDS
Final Actual Ex- Unexpended
Budget penditures Overspent
Salaries $ $ $
Chemicals and Solvents 22, 429. 36 22, 429. 36
Gas, Oil, Grease, and Repairs
Tools, Supplies, and Materials
Legal and Tax Fees
Insurance
Incidentals
Equipment
Total Budgetary Expenditures $22, 429. 36 $22, 429. 36 $ - -
Transferred Out
Balances and Reserves. September 30,
1965:
Cash
Reserve for Contingencies
Total $22, 429. 36 $22, 429. 36
EXHIBIT - A
28
EXHIBIT -. A
(Cont 'd. )
STATE 2 FUNDS LOCAL FUNDS
Final Actual Over- Final Actual Over-
Budget Receipts collected Budget Receipts collected
$48, 697. 22 $48, 697. 22 $ $ $ $
235, 319.91 235, 319. 91
. 75 . 75
548, 697. 22 $48, 697. 22 $ - - $235, 320. 66 $235. 320. 66 $ - -
10, 000. 00 -10,000.00 10, 000. 00 -10, 000.00
10, 010. 83 10, 010. 83 11. 838. 82 11, 838. 82
$58, 708. 05 $68, 708. 05 $-1o, 000.00 $247, 159. 48 $257, 159. 48 $-10, 000.00
STATE 2 FUNDS LOCAL FUNDS
Final Actual Ex- Unexpended Final Actual Ex- Unexpended
Budget penditures Overspent Budget penditures Overspent
$23, 718. 00 $23, 718. 00 $ $ 55, 550. 52 $ 55, 550. 52 $
74, 608. 88 74, 608. 88
6, 233. 11 6, 233. 11 25, 801. 06 25, 801. 06
904.76 904. 76
14, 653. 01 14, 653. 01
8, 729. 80 8, 729. 80
8, 912. 34 8, 912. 34
24, 505. 00 24, 505. 00 33, 783. 84 33, 783. 84
$54, 456. 11 $54, 456. 11 $ - $222, 944. 21 $222, 944. 21 $ -
10, 000. 00 10, 000. 00
4, 251. 94 24. 215. 27
4, 251. 94 24, 215. 27
$58, 708. 05 568, 708. 05 $247, 159. 48 $257, 159. 48
EXHIBIT - A
29
MONROE COUNTY EXHIBIT - B
ANTI -MOSQUITO DISTRICT
UNAUTHORIZED PAYMENTS TO FORMER DIRECTOR A. NELSON DAVIS
October 1 , 1g63 to Settember 3o, 1965
UNAUTHORIZED PAYMENTS FOR LUNCHES
DATE CHECK NUMBER OF UNAUTHORIZED
No. LUNCHES PAYMENTS
AT $1 .50
12-10-63 9017 13 $ 19. 50
1-14-64 9120 11 16. 50
2-21-64 9239 12 18. 00
3-10-64 9329 7 10. 50
5-11-64 9535 8 12.00
6- 9-64 9654 6 9. 00
7-13-64 9756 10 15.00
8-11-64 9901 11 16.50
9-14-64 9997 12 18. 00
9-30-64 10121 7 10. 50
11-10-64 10267 12 18.00
12-14-64 10369 14 21. 00
1-13-65 10469 10 15.00
2-10-65 10575 15 22.50
4-21-65 10802 11 16.50
5-11-65 10888 7 10. 50
6- 4-65 10923 10 15. 00
6-15-65 11027 4 6. 00
7-14-65 11143 5 7. 50
7-27-65 11153 5 7. 50
8-10-65 11275 5 7. 50
9-14-65 11422 13 19.50
Total Unauthorized Payments for Lunches $312.00
UNAUTHORIZED PAYMENTS FOR ATTENDING BOARD MEETINGS
DATE CHECK DATE OF METHOD OF CALCULATION
No. MEETING
2-21-64 9239 2-11-64 1S Day at $10 $ 5.00
3-10-64 9329 3-10-64 4 Day at $8 6. 00
5-11-64 9535 5-12-64 4 Day at $8 4.00
6- 9-64 9654 6- 9-64 % Day at $8 4.00
9-14-64 9997 9-14-64 % Day at $10 7. 50
11-10-64 10267 11-10-64 % Day at $10 7. 50
12-14-64 10369 Not Shown % Day at $10 7. 50
1-13-65 10469 Not Shown % Day at $10 7. 50
2-10-65 10575 Not Shown li Day at $10 7. 50
3-10-65 10660 3-10-65 I Day at $10 7. 50
4-21-65 10802 4-21-65 % Day at $10 7. 50
5-11-65 10888 5-11-65 % Day at $10 7. 50
6- 4-65 10923 6- 4-65 V, Day at $10 7. 50
6-15-65 11027 8-15-65 4 Day at $10 5.00
7-27-65 11152 7-27-65 % Day at $10 5. 00
8-10-65 11275 8-10-65 4 Day at $10 5. 00
9-14-65 11422 9-14-65 Not Shown 5. 00
Total Unauthorized Payments for Attending Board Meetings $106.50
EXHIBIT - B
(Cont 'd. )
an
EXHIBIT - B MONROE COUNTY
(Cantld. l
ANTI -MOSQUITO DISTRICT
UNAUTHORIZED PAYMENTS TO FORMER DIRECTOR A. NELSON DAVIS
October 1 , ig63 to September go, 1365
UNAUTHORIZED PAYMENTS FOR TRAVEL
DATE CHECK DESTINATION AND EXPLANATION
NO.
2-21-64 9240 Chicago, Illinois:
Paid for Expenses $358. 20
Marathon to Miami, 100 Miles at
100 $ 10.00
Round Trip, First Class Plane
Fare - Miami to Chicago 188. 40
Per Diem, 0 Days at $20 90. 00
Taxi, Airport to Hotel and
Return 11.00
Airport Parking, 4 Days at $1. 25 5. 00
Miami to Marathon, 100 Miles at
10O 10. 00
Total Authorized Expenses 314. 40
Amount Overpaid $ 43.80
4- 6-64 9421 Key West, Florida:
"0 Days at $8. 00" 8.00
7-27-65 11152 Avon Park, Florida:
2 Nights Room $ 22. 00
3 Days at $8 24. 00
Total $ 46. 00
Less. Maximum per Diem Allowance 42. 00
Amount Overpaid 4. 00
Total Unauthorized Payments for Travel $ 55. 80
TOTAL UNAUTHORIZED PAYMENTS TO A. NELSON DAVIS $474. 30
EXHIBIT - B
31
MONROE COUNTY EXHIBIT - C
ANTI -MOSQUITO DISTRICT
UNAUTHORIZED TRAVEL EXPENSES PAID TO BOARD MEMBERS
October 1 , 1963 to September go, 1965
Date Check Destination and/or Purpose Explanation unauthorized
No. Payments
PAID TO RALPH CHRISTENSEN
10-21-63 87D8 'District Business" 1 Day per Diem at $10 $ 10.00
10-21-63 8707 Ft. Lauderdale, 10-17-63 300 Mlles at 106 and 1 Day at
$10 40.00
5-11-64 9537 "District Business," 5-B-84 10.00
8-28-84 BNB Ft. Lauderdale 260 Miles at 10T and 1 Day at
$10 36.00
11-10-84 10288 Key West To Observe Ditching Machine
Demonstration, Mileage $10
per Diem $10 20.00
11-20-84 10277 Key West Mileage at $10 and per Diem $10 20.00
12-14-84 10370 Key West Mileage at $10 and per Diem $10 20.00
4-21-85 10800 Marathon None Shown 11.00
5-11-85 10889 'District Business" Mileage $1 and per Diem $10 11.00
'District Business" Mileage $1 and per Diem $10 11.00
7-14-85 1111g 'District Business" Mileage $1 and per Diem $10 11.00
'District Business" Mileage $1 and per Diem $20 21.00
Total Unauthorized Payments to Ralph Christensen $221.00
PAID TO KINGMAN 0. CURRY, SR.
2-10-85 10518 Marathon, 'Mosquito District Business" Mileage $10 and per Diem $10 $ 20.00
3-10-65 10682 Marathon, 'Mosquito District Business" Mileage $10 and per Diem $10 20.00
4-21-65 10184 District Headquarters, "Mosquito
District Business" Mileage $1 and per Diem $10 11.00
5-11-8B 10891 'District Business," 4-22-85 Mileage $1 and per Diem $10 11.00
Marathon, 5-7-85 Mileage $10 and per Diem $10 20.00
7-14-85 11118 'District Business" Mileage $10 and per Diem $10 20.00
"District Business" Mileage $10 and per Diem $20 30.00
Total Unauthorized Payments to Kingman C. Curry, Sr. $132.00
TOTAL UNAUTHORIZED PAYMENTS TO BOARD MEMBERS $353.00
EXHIBIT - C
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