Report No. 06364, Monroe County 6364
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STATE OF FLORIDA_
STATE AUDITING DEPARTMENT .
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MONROE COUNTY ***
CLERK OF THE CIRCUIT COURT
CLERK OF THE CRIMINAL COURT OF RECORD
TAX COLLECTOR
ASSESSOR OF TAXES
COUNTY JUDGE
JUDGE OF THE SMALL CLAIMS COURT
JUSTICES OF THE PEACE, DISTRICT NOS. 1, 2, 3, AND 4
CONSTABLES, DISTRICT NOS. 1, 2, 3, AND 4
FORMER CONSTABLE, DISTRICT NO. 4
Dated: April 18, 1966
6364
STATE OF FLORIDA
STATE AUDITING DEPARTMENT
Report on Audit
of the following Officials of
MfONROE COUNTY
As of Pages
Clerk of the Circuit Court Earl R. Adams 6-30-65 1- 5
Clerk of the Criminal Court of Record Louis Carbonell 6-30-65 6- 7
Tax Collector Howard E. Wilson 6-30-65 8-20
Assessor of Taxes Joe Allen 6-30-65 21-31
County Judge Helio Gomez 6-30-65 32-38
Judge of the Small Claims Court Paul E. Esquinaldo 6-30-65 39-40
Justice of the Peace, District No. 1 Edelmiro Morales 7-31-65 41-42
Justice of the Peace, District No. 2 Berl R. Pinder 7-31-65 43-44
Justice of the Peace, District No. 3 Norman D. Martin-Vegue 7-31-65 45-46
Justice of the Peace, District No. 4 George J. Rawlins 7-31-65 47-49
Constable, District No. 1 Laura R. Johnson 7-31-65 50-51
Constable, District No. 2 Jose (Smoky Joe) Espinosa 7-31-65 52-53
Constable, District No. 3 Donald (Doe) MacDonald 7-31-65 54-55
Former Constable, District No. 4 Clifford Ray Curry 1- 4-65 56-57
Constable, District No. 4 John E. (Ted) Carter 7-31-65 58-59
Dated: April 18, 1966
By: William G. Veal, Willard G. Hale,
F. A. Reisman, James C. Ketzle,
and Nick A. Landolina, Auditors
STATE ()T FLORIDA
CCC I STATE AUDITING DEPARTMENT
h"
ERNEST ELLISON,C.R.A. Tallahassee, Florida
s.A,E A,una April 18, 1966
Honorable Haydon Burns, Governor
and the
Appropriations and Auditing Committee
of the
Legislative Council
Sire:
Pursuant to law, I have directed that an audit be made of the
accounts and records of the
HONORABLE EARL R. ADAMS
CLERK OF THE CIRCUIT COURT
MONROE COUNTY
For the period beginning July 1, 1963,
and ending June 30, 1965,
and present this report thereon.
The Clerk's accounts as Clerk and Auditor of the Board of County
Commissioners are audited in connection with the audit of the accounts of that
Board, and therefore are not covered in this report.
Since the income of the office is on the basis of calendar years,
the income for the entire year 1963 is shown in this report.
GENERAL STATEMENT
All collections of record were properly accounted for by remittances
or by cash on hand. Records were well kept. Annual reports of receipts and
expenditures were accurate and were promptly filed. Fees charged were in
accordance with the law.
Detailed comments are made under appropriate headings.
1
TAX COLLECTIONS AND REMITTANCES
Individual tax redemptions on hand June 30, 1965, amounted to
$6,419.98 , as shown on exhibit A.
State and county tax redemption collections of $25.35 were remitted
on March 15, 1965.
Surplus proceeds of tax deed sales at June 30, 1965, amounted to
$199.71, as shown on exhibit A.
Collections of record for the law library were properly remitted to
the Monroe County Law Library Fund pursuant to Chapter 61-2491, Acts of 1961.
Class C intangible taxes collected were remitted daily to the
Tax Collector. On June 30, 1965, collections on hand amounted to $102.60,
as shown on exhibit A.
COUNTY TAX CERTIFICATES
County tax certificates dating from 1943 to 1949 were on hand at
the close of the audit period and were all certified to the Board of County
Commissioners, as required by Section 194.47(1), Florida Statutes. Certificates
for the 1964 tax sale not yet eligible for foreclosure were also on hand.
REGISTRY OF COURT FUNDS
As of June 30, 1965, registry of court funds on hand amounted to
$9,028.27, as shown on exhibit A. Fees for handling and recording were
properly computed and deducted.
INTERNAL CONTROL AND RECORDS
Internal control appeared adequate. The cash was balanced daily
and receipts were deposited intact. The journals and cashbooks were balanced
and the bank accounts were reconciled monthly by a local accountant. All
employees of the Clerk were bonded.
INCOME AND EXPENSES
Income and expenses of the Clerk's office are shown on exhibit B.
Fees charged the county and the public were in accordance with the
governing laws. All disbursements were made by check and expenses were properly
supported by vouchers.
Annual reports of income and expenses were filed promptly and the
amounts reported were correct.
2
COMPENSATION
The Clerk's compensation to December 31, 1964, was governed by
Chapter 57-608, Acts of 1957, which guaranteed the Clerk $10,000 per annum.
Compensation of $12,500 per annum from January 1, 1965, was governed by
Chapter 65-1065, Acts of 1965.
SOCIAL SECURITY ACCOUNT
The Clerk acted as trustee for collection and remittance of the
social security contributions of the following offices:
Board of County Commissioners
County Judge
Tax Assessor
Clerk of the Circuit Court
Collections totaling $325.34 at June 30, 1965, as shown on exhibit A,
were held for remittance in the regular course of business.
RETIREMENT
The Clerk had properly deducted and remitted retirement contributions
for himself and all eligible employees.
AGENT FOR THE TRUSTEES OF THE
INTERNAL IMPROVEMENT TRUST FUND
No transactions of record were handled by the Clerk as Agent for the
Trustees of the Internal Improvement Trust Fund.
EXHIBITS
The following exhibits are attached to and form a part of this
report:
EXHIBIT - A Resources and Liabilities.
EXHIBIT - B Income Account.
Respectfully submitted,
(Signed) Ernest Ellison,
State Auditor
Audit made by:
(Signed) F. A. Reisman, Auditor
3
EXHIBIT - A MONROE COUNTY
CLERK OF THE CIRCUIT COURT
RESOURCES AND LIABILITIES
June 3o, 1966
Resources
Cash on Hand $ 1 , 196. 60
Cash in Bank 34, 006. 58 $35, 203. 38
Accounts Receivable 36. 75
Total Resources $35, 240. 13
Liabilities
Tax Deed Sales Surplus $ 199. 71
Individual Tax Certificate Redemptions 6, 419. 98
Withholding Tax Unremitted 1 , 407. 81
Social Security Contributions Unremitted 325. 34
Intangible Class C Collections Unremitted 102. 60
Registry of the Court 9, 028. 27
State Documentary Stamps Consigned $15, 000. 00
Less, Stamps on Hand 10, 005. 70 4, 994. 30
Federal Documentary Stamps Consigned $ 3, 333. 0.D
Less, Stamps on Hand 2. 718. 50 614. 50
Juror and Witness Payrolls Consigned $ 3, 000. 00
Less. Signed Payrolls on Hand 1, 370. 50 1 , 629. 50
Excess Income Accrued, 1965 to June 30, Exhibit 8 8, 569. 99
Total Liabilities $33, 292. 00
Clerk of the Circuit Court 1 , 948. 13
Total $35, 240. 13
EXHIBIT - A
4
MONROE COUNTY EXHIBIT - B
CLERK OF THE CIRCUIT COURT
INCOME ACCOUNT
January 1 , 1g63 to June go, 105
1963 1964 1965
To 6-30
Gross Income
Fees Earned:
Tax Fees $ 4, 353. 70 $ 2, 318. 15 $ 780. 25
Civil Docket Fees 7, 813. 50 8, 488. 25 4,546. 25
Recording Fees 22, 281 . 50 29, 224. 25 16, 314. 25
Certified and Other Copies 2, 584. 20 1,911. 00 1 , 000. 50
Criminal Fees 1, 218. 35 1, 272. 15 1,439. 55
Other Fees - Miscellaneous 1, 741 . 54 1, 718. 68 778. 34
Income as Clerk to the Board
of County Commissioners:
Salary 16, 350. 00 16, 830. 00 7, 050. 00
Travel Allowance 900. 00 375. 00 450. 00
Total Gross Income $57, 240. 79 $62, 137. 48 $32, 359. 14
Expenses
Salaries $31, 720. 32 $32, 674. 90 $18, 500. 00
Travel Expense 900. 00 375. 00 450. 00
Postage and Express 402. 00 298. 90 143. 95
Telephone 308. 01 314. 76 157. 38
Bond Insurance 5. 00 5. 00
Office Supplies 78. 92 53. 24 35. 82
Office Equipment 776. 19 441. 00
Legal Expense 400. 00 400. 00 250. 00
Convention Expenses 247. 42
Association Dues 200. 00
Miscellaneous Expense 52. 00 50. 00 2. 00
Total Expenses $34, 642. 44 $35, 060. 22 $17, 539. 15
Net Income $22, 598. 35 $27, 077. 26 $14, 819. 99
Compensation 10, 000. 00 10, 000. 00 8, 250. 00
Excess Income $12, 598. 30(1) $17, 077. 26(1) $ 8, 569. 99(2)
Notes: (1) Remitted to the county on January 14, 1984, and January 11 , 1965,
respectively.
(2) Not payable until after the end of the year, but the amount is
shown since it is in excess of the compensation of the Clerk to
date.
EXHIBIT - B
5
4y�' STATE OF FLORIDA
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ENN EST ELueON,C.P.A. Tallahassee, Florida
TA,[ AVoITo„ April 18, 1966
Honorable Haydon Burns, Governor
and the
Appropriations and Auditing Committee
of the
Legislative Council
Sire:
Pursuant to law, I have directed that an audit be made of the
accounts and records of the
HONORABLE LOUIS CARBONELL
CLERK OF THE CRIMINAL COURT OF RECORD
MONROE COUNTY
For the period beginning August 1, 1963,
and ending June 30, 1965,
and present this report thereon.
COMMENTS
All collections of record were accounted for. Juror payroll advances
were on hand in the amount of $1,500 at June 30, 1965. Juror payroll receipts
and disbursements during the audit period are summarized as follows:
Receipts from Comptroller for
Payroll Advances $19,000.00
Disbursements:
Juror Payrolls $ 8,836.05
Refunds to Comptroller 8,663.95
Total $17,500.00
Balance on Hand, June 30, 1965 $ 1,500.00
Prenumbered receipts were issued for all collections of record, and
a cashbook was kept, as required by Chapter 219, Florida Statutes. All
collections were deposited in an official bank account.
6
Fines and costs from Criminal Court convictions were collected by
the Sheriff.
The Board of County Commissioners paid the Clerk's monthly salary
of $600, as prescribed by Chapter 63-927, Acts of 1963. Correct retirement
deductions were made and remitted by the county.
The Clerk's employees were paid by the county and proper retirement
deductions were made. Other operating expenses of the office were also paid
direct by the Board of County Commissioners.
Respectfully submitted,
(Signed) Ernest Ellison,
State Auditor
Audit made by!
(Signed) Nick A. Landolina, Auditor
'7
STATE OF FLORIDA
iavMa
l a_ STATE AODITIN6 DEPARTMENT
ERNLST ELLISON,C.P.A. Tallahassee, Florida
STALE Aum.oR April 18, 1966
Honorable Haydon Burns, Governor
and the
Appropriations and Auditing Committee
of the
Legislative Council
Sire:
Pursuant to law, I have directed that an audit be made of the
accounts and records of the
HONORABLE HOWARD E. WILSON
TAX COLLECTOR
MONROE COUNTY
For the period beginning July I, 1963,
and ending June 30, 1965,
and present this report thereon.
Since the income of the office is on the basis of calendar years,
the income for the entire year 1963 is shown in this report.
GENERAL STATEMENT
All collections of record were accounted for. Commissions were
accurately billed. Income and expenses were promptly reported and were substan-
tially correct. Expenses were supported by vouchers. The cashbook required by
law was kept.
Detailed comments are made under appropriate headings.
8
COLLECTIONS AND REMITTANCES
Collections were promptly and accurately remitted. Collections for
taxes were noted on the rolls. Corrections to tax rolls were made in accordance
with the Comptroller's regulations. Tax executions were issued for delinquent
intangible personal property taxes. Improvements in follow-up procedures for
the collection of occupational licenses were discussed with the Collector.
Collections and remittances are shown on exhibit A.
COMMISSIONS
Commissions were properly billed. Commission accounts for each taxing
unit are shown on exhibit B.
INCOME AND EXPENSES
Income and expenses were promptly reported each year and are summarized
as follows:
1963 1964
Income $109,388.66 $112,779.73
Expenses 72,213.87 61,171.24
Net Income $ 37,174.79 $ 51,608.49
Compensation 10,000.00 10,000.00
Excess Income $ 27,174.79 $ 41,608.49
The excess income reported was promptly remitted. Excess income is
shown on exhibit C.
Beginning January 1, 1964, fees for collection costs on delinquent
personal property taxes were correctly recorded as income of the office.
On July 31, 1963, the Tax Collector made a payment of $3 ,326.23 to
the National Cash Register Company as one-half of the final payment for an
accounting machine. This machine was purchased under the terms of a lease-
purchase agreement entered into by the Board of County Commissioners on March 24,
1961. Payments for the machine were made jointly by the Tax Collector and the
Tax Assessor.
A budget, required by Section 193.02, Florida Statutes, was not filed
for 1963.
Expenses were proper and were supported by paid bills and invoices.
Income and expenses as audited are shown on schedule 1-C.
9
COMPENSATION
Chapter 57-607, Acts of 1957, guaranteed annual compensation of
$10,000 to the Tax Collector. The amount was increased to $12,500 annually,
effective January 1, 1965, by Chapter 65-1113, Acts of 1965.
RESOURCES AND LIABILITIES
Resources at June 30, 1965, were adequate to cover liabilities of
record, as shown on exhibit D.
TAX ROLLS
The tax rolls were properly closed. Tax roll balances are shown on
exhibit E.
RECORDS AND CASH CONTROL
Beginning July 1, 1964, a balanced cashbook required by Section 219.04,
Florida Statutes, was kept for the tax and tag accounts. A cashbook which
complied with the law was kept for the commissions account throughout the audit
period.
Improvements were made during the audit period in collection procedures
and internal control. Collections were deposited intact. Receipts were issued
for all collections of record.
Validating machines were used for collections by the tag agency and
regular collections on the general tax rolls. Generally the machines in use and
their operation were in accordance with the Comptroller's regulations, except
the consecutive number mechanism could be reset to a number other than zero or
one, a subtotal was not always printed at the end of each tape and carried fore-
ward as a subtotal or total at the beginning of the next tape, and adjustments
for errors and void receipts were not marked on the tapes with data sufficient
to identify and explain the adjustments. Some transactions shown on the
validating machine tapes were not legible due to overprints.
Prenumbered receipts were written for all other collections of record
which were not processed on the validating machines.
RETIREMENT
The Tax Collector had properly deducted retirement contributions from
the salaries paid to all eligible employees. These contributions, together with
contributions for his personal account, had been promptly remitted to the
retirement system.
10
EXHIBITS AND SCHEDULE
The following exhibits and schedule are attached to and form a part
of this report:
EXHIBIT - A Collections and Remittances.
EXHIBIT - B Commissions.
EXHIBIT - C Excess Income Payable.
SCHEDULE 1-C Income Account.
EXHIBIT - D Resources and Liabilities.
EXHIBIT - E Tax Roll Balances.
Respectfully submitted,
(Signed) Ernest Ellison,
State Auditor
Audit made by:
(Signed) Willard G. Hale, Auditor
11
MONROE COUNTY EXHIBIT — A
TAX COLLECTOR
COLLECTIONS AND REMITTANCES
July 1 , 1963 to June 30, 1965
Tat al Taxe3 Licenses and Registrations
General Intangible Motor Other
Vehicle
On Hand, July 1, 1983 $ 165,503.90 $ 159,144.91 $ 2,262.11 $ 3,460.18 $ 696.70
Collections, Audit Period:
Taxes on Rolls:
1962 $ 8,778.62 $ 8,343.46 $ 1,433.19 $ $
1963 3,029,742.35 2,968,351.58 60,380.77
1964 3,199,562.67 3,143,390.25 58,172.32
On E & I Lists 1,341.76 1,341.78
On Execution Register 1,670.04 1,870.04
Interest Added 0,480.63 8,983.52 527.11
Advertising 4,848.20 4,835.60 12.70
Class C 74,497.05 74,407.05
Motorboat Registrations 41,238.50 41,238.50
State Licenses:
1982 1,080.85 1,080.85
1863 92,301.84 31,376.11 80,925.73
1964 680,101.69 620,101.48 80,000.41
1985 578,483.30 578,483.30
Sales Tax 55,220.06 55,229.08
County Licenses:
1962 350.53 350.53
1983 52,343.55 52,343.55
1964 52,380.32 52,360.32
Judge's License Fees 1,138.50 1,138.50
Total Collections $7,683,555.58 $6,138,228.08 $194,703.15 $1,283,189.95 $289,458.38
TOTAL PO BS RSMITTRD $8,049,119.48 $6,2811,371.00 $198,985.28 $1,286,630.13 $270,153.09
Remittances, Audit Period:
Regular, for Commissions.
Exhibit B 68,585,582.17 $8,095,002.26 $183,419.80 $ 54,582.22(1) $222,558.00
Individual Tax Sales 122,614.31 122,614.31
Beverage License Transfers 4,882.00 4,882.00
County Judge 1,139.00 1,139.00
Motor Vehicle Commissioner 1,228,018.18 1,226,018.18
Board of Conservation 36,871.00 36,671.00
Advertising 6,364.20 5,352.25 11,95
Total Remitted $7,982,450.88 $8,223,185.52 $193,431.55 $1,280,800.40 $285,250.09
On Hand. June 30, 1965:
Remitted in Regular Course
Alter June 30, 1985 ee,668.62 72,202.16 3,533.71 8,029.73 4,903.00
TOTAL 68,048,119.48 $6,295,371.00 $196,965.26 $1,286,830.13 $270,153.09
Note: (1) Includes $1,637.48 commissions deducted.
EXHIBIT A
12
EXHIBIT - B MONROE COUNTY
TAX COLLECTOR
COMMISSIONS
July 1 , 1963 to June 30, 1965
TAXING UNIT TAX REMITTANCES
YEAR FOR
COMMISSIONS
State:
Licenses Due 7-1-63 $
1962-63 653. 15
1963-64 58, 709. 23
1964-65 58, 158. 64
Intangible Due 7-1-63
Prior Years 470. 24
1962 5, 148. 07
1963 94, 876. 36
1964 92, 924. 93
Sales Tax 54, 582. 22
Total State
County Due 7-1-63
1962 66, 545, 12
1963 1, 857, 479. 38
1964 1, 985, 532. 90
Total County
School District Current 1962 27, 078. 16
1963 738, 285. 24
1964 762, 606. 14
Total School District Current
School District I & S 1962 6, 769. 55
1963 147, 657. 05
1964 152, 521. 24
Total School .District I & S
Anti-Mosquito District 1962 4, 061. 74
1963 221, 485. 59
1964 228, 781. 83
Total Anti-Mosquito District
EXHIBIT - B
(Cont 'd, )
13
EXHIBIT - B
COMMISSIONS
Reaelvable R e e e 1 v e C Balance
1963 1984 1965 Recelvab1e
from 7-1 to 8-30
$ 28. 12 $ 28. 12 $ $ $
19.60 19.80
2, 211. 28 1, 996. 00 213. 30 1. 98
2, 194. 76 2, 088. 77 79. 95 26. 04
$ 4, 453. 76 $ 2, 043. 72 $ 2, 302. 07 $ 79. 95 $ 28. 02
$ 249. 93 $ 243. 33 $ $ $
9. 40 1. 17 8. 23
102. 98 48. 51 49. 49 6. 96
2, 447. 52 798.60 1, 647. 80 1 . 12
2, 408. 51 876. 21 1, 009. 98 522. 34
$ 5, 211. 72 $ 1, 089. 61 $ 2, 581. 73 $ 1, 009. 96 $ 530. 42
$ 1,637. 48 $ 344. 08 $ 834. 11 $ 459. 27 $ - -
$ 11, 302. 94 $ 3, 477. 41 $ 5, 717. 91 $ 1, 549. 18 $ 558.44
$ -322.43 $ $ -322.43 $ $
1, 330. 90 1, 332. 19 -1 .29
49, 824. 63 1, 813. 09 47, 987. 84 23. 70
52, 835.68 1, 947. 47 50, 171. 41 716. 80
$103, 668.78 $ 3, 145. 28 $49, 611. 59 $50, 171. 41 $ 740. 50
$ 541. 56 $ 541. 56 $ $ $
19, 765. 70 19, 765.70
20, 252. 13 19, 970. 12 282. 01
$ 40,559. 39 $ 541. 56 $19, 765.70 $19, 970. 12 $ 282. 01
$ 135. 39 $ 135. 39 $ $ $
3, 953. 14 3, 953. 14
4, 050. 43 3, 994. 03 56. 40
$ 8. 138. 96 $ 135. 39 $ 3, 953. 14 $ 3, 994. 03 $ 56. 40
$ 81. 23 $ 81. 23 $ $ $
5, 929. 72 5, 929. 72
6, 075. 83 5. 991.03 84. 60
$ 12, 086. 58 $ 81. 23 $ 5, 929. 72 $ 5, 991. 03 $ 84. 60
EXHIBIT - B
(Cent 'd. )
•
14
EXHIBIT - B MONROE COUNTY
(Cont 'd. 1
TAX COLLECTOR
COMMISSIONS
July 1 , 1963 to June 30, 1965
TAXING UNIT TAX REMITTANCES
YEAR FOR
COMMISSIONS
Central and Southern Florida Flood
Control District 1962 $ 15. 58
1963 685. 06
1964 534. 75
Total Central and Southern Florida
Flood Control District
Individual Sales
Tax Redemptions
TOTAL $6, 565, 582. 17
Received January 1 to July 30, 1963 (From Prior Audit Report)
Total Received in 1963
EXHIBIT - B
15
EXHIBIT 8
(Cent 'd. )
COMMISSIONS
Receivable Received Balance
1983 1964 1965 Recetvable
from 7-1 to 6-30
$ 1. 56 $ 1 . 56 $ $ $
68. 50 24. 00 44. 50
53. 47 12. 25 41. 22
$ 123. 53 $ 25. 56 $ 56. 75 $ 41 . 22 $ - -
$ 5,667. 35 $ - - $ 3. 069. 67 $ 2. 597. 68 $ - -
$ . 30 $ - - $ - - $ . 30 $ - -
$181, 547. 83 $ 7, 406. 43 $88, 104. 48 $84, 314. 97 $1, 721. 95
79, 199. 13
$86, 605. 56
EXHIBIT - B
16
EXHIBIT - C 4ONROE COUNTY
TAX COLLECTOR
EXCESS INCOME PAYABLE
July 1 , lgbg to June 3o, 105
TOTAL D u e
Board of Board of
County Public
Commissioners Instruction
Balance Underremitted - Overremitted,
July 1 , 1963 $ 141 . 24 $ 250. 05 $ -io8.81
Accrued, Audit Period:
1963 27, 222. 89 21, 259. 17 5, 963, 72
1964 41, 616. 49 32, 864. 13 8, 752. 36
Total $66, 980. 62 $54, 373. 35 $14, 607. 27
Remitted:
December 31 , 1963 $27, 281 , 86 $21 , 360. 26 $ 5, 921 . 60
April 21 , 1964 88. 44 88. 44
December 31 , 1964 41, 608. 49 32, 857. 77 8, 750. 72
Total Remitted $68, 978. 79 $54, 306. 47 $14, 672. 32
Less, Refund, April 17, 1964 54. 27 54. 27
Net Remitted $68, 924. 52 854, 306. 47 $14, 618, 05
Balance Dnderremitted - Overremitted,
June 30, 1965 $ 56. 10 $ 66. 88 $ -io.78
EXHIBIT - C
17
MONROE COUNTY SCHEDULE i-C
TAX COLLECTOR
INCOME ACCOUNT
January 7, tg6q to June go, 105
1963 1964 1965
to 6-30
Gross Income
Commissions, Exhibit B S 86,605.56 $ 88.104.48 $ 84.314.97
Tax Certificate Fees 287.85 315.90 229,80
Advertising Fees 2.416.50 2,233.60 624.60
Personal Property Collection Fees 422.50 437.50 287.50
Beverage License Transfer Fees 19.50 11.75 6.50
Motor Vehicle License Fees 19.090.50 20.205.00 15,668.75
Motorboat Registration Certificate Fees 968.75 1,121,00 496.50
Malting Fees 25,50 254.00
Interest 325,00
Total Gross Income $109,611.16 $112.779.73 1101.692.62
Expenses
Salaries $ 51,355.00 $ 49,584,32 $ 23,445.75
Travel Expenses 347.31 577.05 368.88
Printing 398.48 291.50 11.10
Advertising 2,520.50 2,303,43 2,454.50
Insurance 2,076.98 112.88
Collection Cost., Class C Intangible Taxes 863.0E 657.88 61.39
Collection Coate, Personal Property and
• Intangible Taxes 422,50
Automobile Allowances 3,854.60 2,254.14 1.335,00
Office Equipment 7,641.91 1,725.87 564.95
Postage and Post Office Box Rent 310.00 444.00 61.00
Telephone 894,84 888.5E 283.85
Office Supplies 833.72 507.41 872.65
Association Dues 207.00 208.00 108.00
Legal Fees 250.00 250.00
Office Expenses 815.38 1,273.39 813.59
Office Repairs 108.89
Total Nxpensse $ 72,588,27 $ 81,163.24 $ 30,390.6E
Net Income $ 37,222,8E $ 51,816.49 $ 71,491.8E
Compensation 10.000.00 10.000.00 8,250.00
ham Income $ 27,222.8E $ 41,616.4E $ 65,241.96(1)
Motel Cl/ Not payable until after the end of the year, but the amount le calculated and shown
ulnae it 1s in excess of the compensation of the Tax Collector to dote.
SCHEDULE i-C
Is
EXHIBIT D MONROE COUNTY
TAX COLLECTOR
RESOURCES AND LIABILITIES
June 3o, 1965
Total Account
Tax Tag Commissions
Collector Agent
Resources
Cash in Office $ 3,544.43 $ 2.248.63 $ 695.80 $ 600.00
Cash in Bank 124.105.03 51,097.06 10,542.62 62.465.35
Due from Motor Vehicle Commissioner 30.34 30.34
Individual Tax Sale. Collected After
Audit Period (1) 31,627.18 31,627.18
Due from Trust Accounts -3,154.48 -4,8511.50 8,006.98
Total $159,306.98 $81,818.39 $ 6,414.26 $71,074.33
Liabilities
Remitted in Regular Course After
June 30. 1965, Exhibit A $ 86,668.62 $80,638.89 $ 6,029.73 $
Excess Income Payable, Exhibit C 56.10 56.10
Excess Income Accrued in 1965 to
June 30, Schedule 1-C 65,241.96 65,241.96
Deductions from Salaries:
Withholding Taxes 1,509.35 1,509.35
Retirement 143.50 143.50
Social Security 343.83 343.83
Refunds Due to Individuals. Paid
After Audit Period 16.50 16.50
Outstanding Checks on Closed Bunk
Account 241.48 241.48
Collections Held in Suspense 49.47 49.47
Unidentified Balances 130.53 -61 .29 191.82
Total Liabilities $154,401 .34 $80.819.08 $ 6.287.52 $67,294.74
Tax Collector 4.905.64 999.31 126.74 3.779.59
Total $159,306.98 $81,818.39 $ 6,414.26 $71,074.33
Note: (1) This amount is allowed as orce of the office since the Tax Collector had not
delivered the tax certificates involved to the individuals.
EXHIBIT - II
19
MONROE COUNTY EXHIBIT - E
TAX COLLECTOR
TAX ROLL BALANCES
Rolls Oyen During Period July 1, 1963 to June go, 1965
General Rolls Intangible Rolls (1)
188E 1983 1964 1962 1963 1984
DEBITS
Charged on Roll $2,889,188.42 $3,086,076.41 $3,246,344.02 $84,816.76 $84,223.40 $54,873.28
Supplemental Rolls 3,208.16 1,413.17 8,371.62
Assessor's Corrections -5,405.28 -4,339.53 -3,020.80 -489.08 -1,218.87 -342.02
Deficiency of Credits -3.30 -3.89
total $2,883,779.64 $3,081,732.99 $3,241,919.18 $87,535.90 $84,417.70 $60,902.78
CREDITS
Collected on Rolls:
Prior Audit Period $2,788,897.50 $ $ $81,113.86 $ $
Audit Period 8,343.46 2,989,351.58 3,143,390.25 1,433.16 60,390.77 56,172.32
fotat Cash $2,796,240.96 $2,889,351.58 $3,143,390.25 $82,547.02 $80,390.77 $56,172.32
Discounts 81,083.98 85,237.44 90,085.03 2,247.68 2,254.16 1,613.31
fota1 Collections $2,878,324.02 $3,054,589.02 $3,234,066.28 $64,794.81 $82,644.92 $57,985.83
County Tax Sale 214.22
Execution Register 2,741.29 1,772.75
E & I List 7,454.92 6,929.76
Uncollected, Current
Roll 7,663.88 2,917.15
fotat $2,683,779.84 $3,081,732.99 $3,241,919.16 $87,535.90 $04,417.70 $80,902.78
Note: (1) Not Including class C taxes.
EXHIBIT - E
20
ct STATF; br F7.I)I2IDA
STATE AUDITING DEPARTMENT
_
_*rr
ERNEST ELLISON,C.P..A. Tallahassee, Florida
STATE AumTOS April 18, 1966
Honorable Hay don Burns. Governor
and the
Appropriations and Auditing Committee
of the
Legislative Council
Sire:
Pursuant to law, I have directed that an audit be made of the
accounts and records of the
HONORABLE JOE ALLEN
ASSESSOR OF TAXES
MONROE COUNTY
For the period beginning July 1, 1963,
and ending June 30, 1965,
and present this report thereon.
Since the income of the office is on the basis of calendar years,
the income for the entire year 1963 is shown in this report.
GENERAL STATEMENT
All collections of record were accounted for. Commissions generally
were properly billed. Financial records were generally well kept. Additional
excess income of $2,560.45 was found to be due and was remitted after the close
of the audit period.
Detailed comments are made under appropriate headings.
21
COMMISSIONS
Generally commissions were properly billed. Apparently bills had
not been submitted to the Central and Southern Florida Flood Control District
for commissions earned during this audit period.
The commission accounts with each taxing unit are shown on exhibit A.
TAX ROLLS
Tax rolls were mathematically accurate. An accounting machine, card
files, plats, maps, and aerial photographs were used in the preparation of the
tax rolls.
The Assessor's corrections to the tax rolls after delivery to the
Tax Collector were made in accordance with the Comptroller's regulations.
The valuations of the county tax rolls for the years in the audit
period are summarized as follows:
Roll General Intangible
Homestead Nonexempt Total (Excluding
Class C)
1963 666,374,190 $77,633,743 6144,007,933 650,833,534
1964 67,479,830 80,354,170 147,834,000 62,011,895
Valuations are not reviewed by this Department.
INCOME AND EXPENSES
Annual reports of income and expenses were filed each year as required
by law. These reports are summarized as follows:
1963 1964
Income $110,265.84 $109,570.53
Expenses 96,539.52 95,977.24
Net Incase $ 13,726.32 $ 13,593.29
Compensation 13,398.07 13,572.97
Excess Income $ 328.25 $ 20.32
Excess income reported was remitted in regular course. Additional
excess income of $2,560.45, as shown on exhibit 6, was remitted on February 14,
1966.
22
Expenses were properly supported.
Income and expenses as audited are shown on schedule 1-B.
COMPENSATION
The Assessor's compensation to December 31, 1964, was governed by
Chapter 57-667, Acts of 1957, which guaranteed an annual compensation of
$10,000. Chapter 65-1052, Acts of 1965, provided for a guaranteed compensation
of $12,500 per annum effective beginning with the calendar year 1965. Additional
compensation for preparing municipal tax rolls is allowed by Chapter 61-1696,
Acts of 1961.
RESOURCES AND LIABILITIES
Resources were adequate to cover liabilities of record at June 30,
1965, as shown on exhibit C; however, deficits existed at the end of the
calendar years 1963 and 1964. Such deficits were caused by the Assessor
overdrawing his compensation and depreciation allowance for his personal
car and are summarized as follows:
1963 1964
From Previous Year $ $ 983.94
Compensation Overdrawn - Underdrawn 613.48 -500.09
Depreciation Overdrawn 370.46 557.72
Total $983.94 $1,041.57
SALE OF BLUEPRINTS
Collections from the sale of blueprints of plats, maps, and tracings,
totaling $4,468.10, were deposited to the County General Fund.
RECORDS
Financial records were generally well kept and complied with the
provisions of Chapter 219, Florida Statutes, and the Comptroller's regulations
issued pursuant thereto.
RETIREMENT
The Assessor had properly deducted retirement contributions from the
salaries paid to full-time employees. These contributions, together with
current contributions for his personal account, had been promptly remitted to
the retirement system.
7.)
GRH.:BITS AND SUuEo7La
The following eshiliits and schedule are attached to end form a part
of this ra.pert:
EXHIBIT - A Commissions.
EXHIBIT - B Excess Income Payable.
SCHEDULE 1-B Income Account.
EXHIBIT - C Resources and Liabilities.
Respectfully submitted,
(Signed) Ernest Ellison„
State Auditor
Audit made by:
(Signed) William C. Veal, Auditor
24
EXHIBIT - A MONROE COUNTY
ASSESSOR OF TAXES
COMMISSIONS
July 1, 1963 to June go, 1965
Taxing Unit Tax Rolls Grose Advoncue
Year Taxes Commissions Due
Levied
State 1960 $ 92,088.94 $ 2,391.79 $
1962 91,457.63 2,379.15
1963 100.053.98 2.551.07
1964 81,636.06 2,182.73
1965 _ 658.90
Total State $ 9.504.74 $ 658.98
County 1962 1,839,367.44 $ 49,462.36 $
1963 1,901,548,79 50.705.98
1964 2,039,388.52 53,912.77
1965 21,565.14
Total County 5154,081.11 821,565.14
School District Current 1960 687,439.69 $ 18,748.79 $
1962 751,375.95 20,027.52
1963 776,648.83 20.532.98
1964 803,541.70 21,070.83
1965 8,428.32
Total School District Current $ 80,380.12 $ 8,428.32
School District I d S 1962 187,843.92 $ 5,006.88 $
1963 155,329.76 4,106.60
1964 160.708.34 4,214.17
1965 1,685.70
Total School District I A S $ 13.327.65 $ 1,685.70
Anti-Mosquito District 1962 112,706.34 $ 3,004.12 $
1963 232.994.59 6.159.89
1964 241.062.51 6,321.25
1965 2,528.52
Total Anti-Mosquito District $ 15.405.26 $ 2.528,52
Central and Southern Florida Flood Control
District 1960 528.64 $ 52.86 $
1961 666.72 66.67
1962 666.60 66.66
1963 735.57 73.56
1964 564.76 56.48
1965 22.59
Total Central and Southern Florida Flood
Control District $ 316.23 $ 22.59
EXHIBIT - A
l Cont 'd. l
25
i.XIUIBIT A
1, e B 9 Commissions Received Received. Audit Period Balance
Commis- Retalnage Receivable Prior to 1983 1964 1965 Receivable
slops on 7-1-63 from 7-1 to 6-30 (1)
Errors
$ 60.69 $ $ 2,331.10 $ 1,946.39 $ $ 384.71 $ $
9.78 2.369.37 1,742.04 600,07 27.26
24,38 2,526.69 369.27 1,098,31 1,059.11
329.49 1,853,24 1,317.96 529.95 5.31
658.98 658.98
$ 94.85 $ 329.49 $ 9.739,38 $ 4.057.7E $ 1,698,36 $ 2.769.06 $ 529.95 $ 664.29
$ 199.49 $ $ 49,262.87 $ 39, 541.14 $ 9,721.73 $ $ $
154.92 50,551.06 19.770.54 9,885.27 20,695.25
10,782.55 43,130.22 30,414.42 12,715,80
21,565,14 17,970.95 3,594.19
$ 354.41 $10,782.55 $164,509.29 $ 59,311.68 $ 19,607.00 $ 51,309.67 S30,686.75 $3,594.19
• $ 408.69 $ S 18,339.90 $ 18,379.90 $ $ -40.00 $ $
81.6D 19,945.92 16,010.26 3,935.66
63.36 20,469.62 8,005.08 4,002.54 8,462.00
4,214.16 16.856.67 12.316.05 4,540.62
8,426.32 8.428.32
$ 553,85 $ 4,214.16 $ 84,040.43 $ 42,395.24 $ 7,938.20 $ 20.738,05 $12,968.34 $ - -
$ 20.39 $ $ 4,986.49 $ 4,002.57 $ 983.92 $ $ $
12.67 4,093.93 2,001.30 1,667.75 424.88
842.83 3,371.34 2,463.21 1,292.90 -38U.77
1.665.70 1,685.70
$ 33.06 $ 842.83 $ 14,137.46 $ 6,003.87 $ 2,651.67 $ 2,686.09 $ 2,978.60 $ -38'1.97
$ 12.23 $ $ 2,991.89 $ 2,592.72 $ 590.35 $ -191 .18 $ $
19.00 6.140.89 1,200.78 600.39 4,339,72
1,264.25 5,057.00 4,515.94 732.24 -191 :118
2,528.52 2.528,52
$ 31.23 $ 1,264.25 $ 16,218.30 $ 3,793.5E $ 1,190.74 $ 8,664.48 $ 2,260,76 $ -191 .18
$ $ $ 52.86 $ $ $ 52.86 $ $
66.67 66.67
66.66 53.33 13.33
73.56 26.66 46.90
11.30 45.18 45.18
22.59 22,59
$ - - $ 11.30 $ 327.52 $ - - $ - - $ 199.52 $ - - $ 128.00
EXHIBIT - A
(Cont ld. )
26
EXHIBIT - A MONROE COUNTY
(Cont 'd. )
ASSESSOR OF TAXES
COMMISSIONS
July 1 , 1963 to June 3o, 1965
Taxing Unit Tax Rolls Gross Advances
Year Taxes Commissions Due
Levied
City of Key West 1962 $ 723,609.44 $ 28,944,38 $
1963 741.319.01 19.652.76
1964 737,750.51 29,510.02
1965 11.804.01
Total City of Key Nest $ 88,107.16 $11,804.01
City of Key Colony Beach
1962 25,896.53 $ 1,035.86 $
1963 17,822.84 712.91
1964 17,513.94 700.55
1965 280.22
Total City of Key Colony Beach $ 2.449.32 $ 280.22
Tax Redemptions 1 2.75 $ - -
TOTAL 1383,154.34 146.973.48
Received January 1 to June 30, 1969
Total Received in 1963
Notes: (1) Figures in italics are overpayments.
(2) From preceding audit report.
EXHIBIT - A
27
EXHIBIT - A
(Cant rd. )
Less Commissions Received Received, Audit Period Balance
Commis- Retalnage Receivable Prior to 1963 1964 1065 Receivable
dons an 7-1-63 from 7-1. to 6-30 (1)
Errors
S 39.58 $ $ 28,904.60 $ 23,003.46 $ 5,901.34 $ $ $
14.56 29.638.20 11,574.96 7,897.40 3,948.70 0,217.14
5,902.00 23,608,02 17,769.15 5.923.05 -8a.18
11,804.01 11,846.10 - 12.09
S 54.14 $ 5.902.00 $ 93,955.03 $ 34,578.42 $ 13.798.74 $ 21,717.85 $23,986.29 3 -126.27
$ 32.05 $ $ 1,003.01 $ $ $ 1.003.81 $ $
.32 712.59 712.59
140,11 560.44 560.44
280.22 280.22
$ 32.37 $ 140.11 $ 2,557.06 $ - - $ - - $ 1.003.81 $ 712.59 $ 840.66
$ - - $ - - $ 2.75 $ - - $ 2.60 $ - - $ .15 $ - -
$1.153.91 $23.486.69 $365,967.22 $150,140.41 $ 46,607.33 $109,310.53 $75,124,03 $4,524.92
63,106.41(2)
$109,995.74
EXHIBIT - A
28
MONROE COUNTY `-TZ7BiT B
ASSESSOR OF TAXES
EXCESS INCOME PAYABLE'
July 1, 1963 to June 3o, i965
TOTAL 0 U E
Board of Board of
County eubl IU
Commissioners Instruct?o_n
Balance Underremitted,
June 30, 1963 $ 613. 51 $ 515. 49 $ 98. 02
Accrued, Audit Period,
Schedule 1-B:
1963 1, 191. 31 913, 69 277. 62
1964 1, 717. 71 1, 347. 34 370. 37
Total $3, 522. 53 $2, 776. 52 $746. 01
Remitted:
February 19, 1964 $ 328. 25 $ 263. 47 $ 64. 78
Apr11 14, 1964 613. 51 515. 49 98. 02
January 11, 1965 20. 32 17. 65 2. 67
Total Remitted $ 962. 08 $ 796. 61 $165. 47
Balance Underremitted,
June Bo, 1965 (1) $2, 560. 45 $1. 979. 91 $580. 54
Note: (1) Remitted on February 14, 1966.
EXHIBIT - B
29
SCHEDULE 1-B MONROE COUNTY
ASSESSOR OF TAXES
INCOME ACCOUNT
January 1, 1963 to June go, 196g
1963 - 1964 1965
TO 6-30
Gross Income
Commissions, Exhibit A $109, 985. 74 $109, 310. 53 $75, 124. 03
Reimbursement for Cost of
Preparing Tax Roll 250. 00 250. 00 250. 00 '
Other Income 20. 00 10.00 29. 00
Total Gross Income $110, 265. 74 $109, 570. 53 $75, 403. 03 .
Expenses
Salaries $ 72, 203. 75 $ 72, 502. 04 $35, 538. 27
Automobile Expense 2, 846. 08 3,024. 23 3. 348. 68
Travel 9, 449. 68 11, 087. 48 6, 914. 75
Postage and Box Rental 1, 237. 30 1, 157. 96 578. 09
Insurance 491. 45 400. 88 625. 70
Legal Fees 500. 00 500. 00 - 100. 00
Association Dues 205. 00 150. 00 120. 00
Office Supplies 2, 807. 07 4, 638. 08 2, 598. 26
Telephone 1, 213. 73 873. 53 739. 42
Maintenance 224. 00 44. 00 357. 88
Alterations to Office 50. 07 310. 55
Equipment 4, 418. 12 196. 97 2, 839. 20
Other Expenses 232. 06 1. 06 165. 50
Total Expenses $ 95,878. 31 $ 94, 677. 23 $54, 236, 30
Net Income $ 14, 387. 43 $ 14, 893. 30 $21, 166. 73
Compensation (1) 13, 196. 12 13, 175. 59 9, 309. 86
Excess Income $ 1, 191. 31 $ 1, 717. 71 $11, 856. 87(2)
Notes: (1) COMPENSATION 1963 1964 1965
TO 6-30
Chapter 57-667, Acts of 1957 $10, 000. 00 $10, 000. 00 $
Chapter 65-1052, Acts of 1965 6, 198. 64
Chapter 31008, Special Acts of 1955,
as Amended by Chapter 59-1579,
Special Acts of 1959, and Chapter
61-1696, Acts of 1961:
City of Key West 2, 730. 28 2, 171. 78 2, 398. 63
City of Key Colony Beach 465. 84 1,003. 81 712. 59
Total Compensation $13, 196. 12 $13, 175. 59 $9, 309. 86
(2) Not payable until after the end of the year, but the amount is
calculated and shown since it is in excess of the compensation of
the Assessor to date.
SCHEDULE 1-B
30
MONROE COUNTY EXHIBIT - C
ASSESSOR OF TAXES
RESOURCES AND LIABILITIES
June go, 1965
Resources
Cash in Office $ 381. 60
Cash in Bank 14, 898. 54
Total Resources $15, 280. 14
Liabilities
Excess Income Payable, Exhibit B $ 2, 560. 45
Excess Income Accrued, Schedule I-8 11, 856. 87
Due Board of County Commissioners,
Sale of Blueprints 381. 60
Total Liabilities $14, 798. 92
Assessor of Taxes 481. 22
Total $15, 280. 14
EXHIBIT - C
31
J
STATE OF FLORIDA
F
# STATE AUDITING DEPARTMENT
ERNEST ELLISON,C.P.A. Tallahassee, Florida
STATC AUDITOR
April 18, 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
HONORABLE HELIO GOMEZ
COUNTY JUDGE
MONROE COUNTY
For the period beginning January 7, 1963,
the beginning of his tern of office,
and ending June 30, 1965,
and present this report thereon.
Financial operations to September 30, 1963, were governed b;. Section
145.12, Florida Statutes, which provided for expenses to be paid from fee income
charged the county and the public and by Chapter 61-1086, Acts of 1961.
Beginning October 1, 1963, operating expenses were paid from funds budgeted
and advanced by the county in accordance with the provisions of Chapter 44,
Florida Statutes.
GENERAL STATEMENT
All collections of record have been accounted for. Resources were
sufficient to cover liabilities of record at June 30, 1965. Records were
balanced and generally well kept. Expenses were held within legal limitations
and were adequately supported.
Detailed comments are made under appropriate headings.
32
LICENSES
License collections of record were accounted for by remittances in
regular course or by cash on hand. Open items shown in audit report No. 5780
were properly adjusted during this audit period.
RESOURCES AND LIABILITIES
Resources were adequate to cover liabilities of record at June 30,
1965, as shown on exhibit B.
INCOME AND EXPENSES
Income and expenses for 1963 to September 30 were governed by
Chapter 61-1086, Acts of 1961, which provides that the salary of the Judge
shall be paid by the county and that all fees and costs received shall be
applied in payment of all legal and necessary expenses. The income account
for 1963 to September 30 is shown on exhibit C.
RECEIPTS, EXPENDITURES, AND BUDGETS
Beginning October 1, 1963, operating expenses were paid by the Judge
from funds advanced by the county in accordance with the provisions of Chapter 44, Florida Statutes. _lr
Annual reports were properly filed. The unexpended budget balance
for 1963-64 was promptly refunded to the county.
Expenses were supported by invoices, were paid by check, and were
held within budgeted amounts. Salaries were accurately recorded in the
cashbook and subsidiary earnings records, and payroll deductions were promptly
remitted.
Receipts, expenditures, and budgets are shown on exhibit D.
FEES REMITTED TO COUNTY
The following summary shows the fees collected and remitted to the
Board of County Commissioners after October 1, 1963, the date Chapter 44,
Florida Statutes, became effective:
Source of Fees Fiscal Year
1963-64 1964-65
to 6-30
Hunting, Fishing, and Trapping Licenses $ 85.00 $ 71.75
Drivers' Licenses 5,393.20 4,616.90
Marriage Licenses 1,531.25 882.00
Probate 5,519.70 4,423.73
Occupational Licenses 550.00 554.00
Miscellaneous 1,031.50 738.25
Total $14,110.65 $11,286.63
33
COMPENSATION
The Judge's annual compensation of $10,000 was governed by Chapter
61-1086, Acts of 1961, to September 30, 1963, and thereafter by Section
145.061(44) , Florida Statutes.
The Judge's compensation of $7,338.72 from January 7, 1963, to
September 30, 1963, is not shown on exhibit C, since it was paid direct to
the Judge by the Board of County Commissioners. The Judge's compensation from
October 1, 1963, is shown on exhibit D.
RECORDS AND INTERNAL CONTROL
Records of cash receipts and disbursements were well kept on the forms
provided for the uniform system of accounts and were balanced. Prenumbered
receipts or licenses were issued for all collections of record. An official
bank account was used, and receipts were deposited intact. The current probate
dockets were generally well kept.
RETIREMENT
The County Judge had properly deducted retirement contributions from
the salaries paid to all eligible employees. These contributions, together
with contributions for his personal account, had been promptly remitted to the
retirement system.
EXHIBITS
The following exhibits are attached to and form a part of this
report:
EXHIBIT - A Licenses.
EXHIBIT - B Resources and Liabilities.
EXHIBIT - C .Income Account - 1963 to September 30.
EXHIBIT - D Receipts, Expenditures, and Budgets - Operating Account.
Respectfully submitted,
(Signed) Ernest Ellison,
State Auditor
Audit made by:
(Signed) Nick A. Landolina, Auditor
34
EXHIBIT - A MONROE COUNTY
COUNTY JUDGE
LICENSES
January 7, 1963 to June 3o, 1965
ITEMS AMOUNT
On Hand, January 7, 1963 $ 3, 219. 80
Collected:
Fishing, Hunting, and Trapping Licenses:
Series 1962-63 288. 50
1963-64 982. 75
1964-85 1, 108. 00
1965-66 12. 75
Drivers' Licenses:
Series 1962-83 22, 231 , 20
1963-84 34, 211 . 00
1964-85 28, 884. 60
Marriage Licenses 967. 50
Total to be Distributed $91 , 906. 10
Remitted, Audit Period:
Game and Fresh Water Fish Commission $ 2, 459. 75
Department of Public Safety 88, 421. 50
Bureau of Vital Statistics 971 . 25
Total Remitted $91, 852. 50
Errors and Omissions:
Department of Public Safety 53. 80
Total $91, 906. 10
EXHIBIT - A
35
MONROE COJN iY GA-RLiiIT - C
COUNTY JUDGE
RESOURCES AND LTAHTLIT IFS
June Bo, 1965
TOTAL TRUST OPERATING
ACCOUNT; ACCOUNT
Resources
Cash on Hand $ 91 . 50 $ 91. 50 $
Cash in Bank 5, 685. 16 2, 848. 67 2. 836. 49
Due from County (1) 4. 20 4. 20
Total Resources $5, 780. 86 $2, 949. 37 $2, 836. 49
Liabilities
Unexpended Advances on Budget , Exhibit D $2, 836. 49 $ $2, 836. 49
Department of Public Safety, Exhibit A 53 .60 53. 60
Probate Balances 2,890. 77 2, 890. 77
Total Liabilit i es $5, 780. 86 $2, 944. 37 $2, 836. 49
Note: (1) Amount due from county is to be deducted from a regular remittance of
fees to the county:
Excess Fees 1963 Overremitted, Exhibit C $29. 95
Less, Unremitted Probate Earnings 25. 75
Net Balance Due from County $ 4. 20
EXHIBIT - B
36
EXHIBIT - C MONROE COUNTY
COUNTY JUDGE
INCOME ACCOUNT - 1963 TO SEPTEMBER go
TOTAL To 1 -6 FROM I -7
LORD GOMEZ
Gross Income
From Individuals:
Probate Fees $ 4, 647 .80 $ 61 , 50 $ 4, 586. 10
Civil Pees 37. 50 37. 50
Fishing, Hunting, and Trapping License
Fees 37. 75 . 50 37. 25
Occupational and Beverage License Fees 110. 50 29. 50 81. 00
Drivers' License Fees 4, 017. 55 - 88. 75 3, 928. 80
Marriage License Fees 1, 285. 25 9. 00 1 , 276. 25
Certified Copies 367. 83 387. 83
Racing Commission License Fees 27. 75 27. 75
Delayed Birth certificates 6. 00 6. 00
Miscellaneous Income 27. 50 27. 50
From Governmental Agencies:
Insanity Inquiries 270. 00 270. 00
Total Gross Income $10, 835. 23 $189. 25 $10, 645. 98
Expenses
Salaries $ 8, 064. 00 $ $ 8, 064. 00
Telephone and Telegraph 163. 43 163. 43
Association Dues 125. 00 125. 00
Convention and Travel Expense 258. 10 258. 10
Express, Postage, and Stationery 311. 16 311. 16
Other Supplies and Expense 96. 40 96. 40
Total Expenses $ 9, 018. 09 $ - - $ 9, 018. 09
Excess of Guaranteed Income Over Expenses $ 1 , 817. 14(1) $189. 25 $ 1, 627. 89
Note: (1) Accrued Excess Income $1 , 817. 14
Remitted:
July 21, 1963 $1 , 253. 43
October 15, 1963 593. 66 1, 847. 09
OverremItted $ -29.95
EXHIBIT - C
37
MONROE COUNTY EXHIBIT - D
COUNTY JUDGE
RECEIPTS, EXPENDITURES, AND BUDGETS - OPERATING ACCOUNT
October 1, 1969 to June 90, 1965
Receipts Fiscal Year Ended 9-30-84 Fiscal Year Ending 9-30-65
Final Actual Under- Final Actual Under-
Budget Receipts collected Budget Receipts collected
to 8-30
County Appropriation $24,452.00 $23,952.00 $ 500.00 $24,462.00 $19,980.68 $4,491.32
Expenditures Fiscal Year Ended 9-30-84 Fiscal Year Ending 9-30-65
Final Actual Ex- Unexpended Final Actual Ex- Unexpended
Budget penditures Budget penditures
to 6-30
Salary of County Judge $10,000.00 $10,000.00 $ $10,000.00 $ 7,500.01 $2,499.99
salaries of Assistants and Clerks 11,352.00 $11,130.23 221.77 11,352.00 $ 7,932.59 3,419.41
Expenses Other Than Salaries:
Travel $ 330.60 $ 99.40
Telephone and Telegraph 259.30 135.72
Office Supplies 887.57 312.57
Other Administrative Expenses 215.82 554.85
Total Expenses Other Than Salaries 1,600.00 $ 1,493.09 106.91 1,800.00 $ 1,102.54 497.48
Equipment 1,000.00 $ 800.84 199.16 1,000.00 $ 589.05 410.95
Reserve for Contingencies 500.00 .$ - - 500.00 500.00 $ - - 500.00
Total Budgetary Expenditures $24,452.00 $23,424.18 .$1,027.84 $24,452.00 $17,124.19 $7,327.81
Balance Refunded to County 527.84
Balance Unexpended 2,838.49
Total $23,952.00 $19,960.88
EXHIBIT - D
38
fr. ki
.1454,
STATE OF FLORIDA
�1111r141 STATE AUDITING DEPARTMENT
ERNEST ELusow,C.r.A. Tallahassee, Florida
STATE Auoi.on April 18, 1966
Honorable Hayden Burns, Governor
and the
Appropriations and Auditing Committee
of the
Legislative Council
Sire:
Pursuant to law, I have directed that an audit be made of the
accounts and records of the
HONORABLE PAUL E. ESQUINALDO
JUDGE OF THE SMALL CLAIMS COURT
MONROE COUNTY
For the period beginning August 1, 1963,
and ending June 30, 1965,
and present this report thereon.
COMMENTS
All collections of record were accounted for by remittances or by
cash on hand. Fees collected were deposited monthly in the Monroe County Fine
and Forfeiture Fund, as required by Chapter 59-728, Acts of 1959. Collections
and remittances during the audit period are summarized below:
Balance, August 1, 1963 $ 130.35
Collections 7,216.90
Total $7,347.25
Remittances to County 7,130.50
Balance, June 30, 1965 S 216.75(1)
Note: (1) Remitted on July 2, 1965.
39
Prenumbered receipts were used for all collections of record. A
cashbook was kept.
The Judge and the clerk were paid by the Board of County Commissioners
in accordance with Chapter 59-728, Acts of 1959, which provides for a salary
of $4,800 per annum for the Judge and $1,200 per annum for the clerk. Effective
October 1, 1963, these amounts were increased by Chapter 63-607, Acts of 1963,
to $5,400 per annum for the Judge and $1,800 per annum for the clerk.
Deductions for retirement contributions were properly made by the
county.
Respectfully submitted,
(Signed) Ernest Ellison,
State Auditor
Audit made by:
(Signed) Jos C. Ketale, Auditor
40
MA STATE OF FLORIDA
et.
STATE AUDITING DEPARTMENT
411 .1
ERNEST ELL SON,a F.A. Tallahassee, Florida
STATE AUDITOR April 18, 1966
Honorable Hayden 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
HONORABLE EDELMIRO MORALES
JUSTICE OF THE PEACE, DISTRICT NO. 1
MONROE COUNTY, AT KEY NEST
For the period beginning August 1, 1963,
and ending July 31, 1965,
and present this report thereon.
COMMENTS
The Justice did not have criminal trial jurisdiction.
Resources of $41 (cash on hand of $40 and cash in bank of $1) were
adequate to cover liabilities of record at July 31, 1965. The only liability
of record was $40 due the county.
Collections and remittances during the audit period are summarized
as follows:
Balance Unremitted, August 1, 1963 $ 25.24
Collections, Audit Period 1,109.52
Total $1,134.76
Remittances to County 1,094.76
Balance Unremitted, July 31, 1965 $ 40.00(1)
Note: (1) Remitted August 9, 1965.
41
The docket was currently posted and adequately indexed. Official
prenumbered receipts were issued for all collections of record. Detailed records
were kept of cash transactions, but the records were not in the cashbook form
prescribed by the Comptroller. The Justice in an explanation pursuant to Section
21.121(3), Florida Statutes, made the following statement: "Although no cash
book was kept in the sense that there was no hard cover book, I do keep a daily
record of all and any monies collected, which are immediately entered into my
monthly report form, from which I make my monthly report to the County
Commissioners, these forms become a permanent record kept in my office, I
considered this my cash book. I have been using this system since being in
office." The Justice also stated that he is now keeping the required cashbook.
The Justice received the following amounts from the Board of County
Commissioners. Such amounts are shown on the basis of the Board's fiscal year:
1962-63 1963-64 1964-65
to 7-31
Compensation (1) $3,600 $4,200 $3,500
Office Expense Allowance (2) 1,500 1,500 1,250
Total $5,100 $5,700 $4,750
Notes: (1) Pursuant to Chapter 28408, Acts of 1953, as amended
by Chapter 57-619, Acts of 1957, and Chapter 63-584,
Acts of 1963.
(2) Pursuant to Chapter 61-907, Acts of 1961.
Retirement deductions were made and remitted to the retirement system
by the Board of County Commissioners.
Respectfully submitted,
(Signed) Ernest Ellison,
State Auditor
Audit made by:
(Signed) F. A. Reisman, Auditor
42
0 STATE OP FLORIDA
"I.
{' - STATE AUDITING DEPARTMENT
.ne
ERNEST ELu60N,C.P.A. Tallahassee, Florida
,,..",,o"„ April 18, 1966
Honorable Haydon Burns, Governor
and the
Appropriations and Auditing Comsdt tee
of the
Legislative Council
Sirs:
Pursuant to law, I have directed that an audit be made of the
accounts and records of the
HONORABLE BERL R. PINDER
JUSTICE OF THE PEACE, DISTRICT NO. 2
MONROE COUNTY, AT KEY WEST
For the period beginning August 1, 1963,
and ending July 31, 1965,
and present this report thereon.
COMMENTS
The Justice did not have criminal trial jurisdiction.
There were no resources or liabilities of record at July 31, 1965.
Collections of record during the audit period totaling $377.46 were
remitted to the county.
The docket was currently posted and was adequately indexed. A cash-
book was not kept. Official prenumbered receipts were issued for collections
of record during the first part of the audit period. After the Justice had
used all the official receipt blanks on hand, he issued some unauthorized (not
prenumbered) receipts. During the course of the audit, the Justice was advised
to order official prenumbered receipt blanks from the State Comptroller. Such
official receipt blanks were assigned to the Justice on August 30, 1965.
as
The Justice received the following amounts from the Board of County
Commissioners. Such amounts are shown on the basis of the Board's fiscal year:
1962-63 1963-64 1964-65
to 7-31
Compensation (1) $3,600 $4,200 $3,500
Office Expense Allowance (2) 1,500 1,500 1,250
Total $5,100 $5,700 $4,750
Notes: (1) Pursuant to Chapter 28407, Acts of 1953, and Chapter
63-585, Acts of 1963.
(2) Pursuant to Chapter 61-907, Acts of 1961.
Retirement deductions were made and remitted to the retirement system
by the Board of County Commissioners.
Respectfully submitted,
(Signed) Ernest Ellison,
State Auditor
Audit made by:
(Signed) F. A. Reisman, Auditor
44
Orr
STATE or' FLon I DA.
STATE AUDITING DEPARTMENT
ERNEST ELLISON,C.P.A. Tallahassee, Florida
STATE AUDITOR April 18, 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
HONORABLE NORMAN D. MARTIN-VEGUE
JUSTICE OF THE PEACE, DISTRICT NO. 3
MONROE COUNTY, AT MARATHON
For the period beginning August 1, 1963,
and ending July 31, 1965,
and present this report thereon.
COMMENTS
The Justice of the Peace exercised criminal trial jurisdiction under
the provisions of Section 37.24, Florida Statutes.
Resources of $101.11 (cash in bank) were adequate to cover liabilities
of record at July 31, 1965. The only liability of record was $100 due the
county.
Collections and remittances during the audit period are summarized as
follows:
Balance Unremitted, August 1, 1963 $ 220
Collections, Audit Period 1,880
Total $2,100
Remittances to County 2,000
Balance Unremitted, July 31, 1965 $ 100(1)
Note: (1) Remitted August 2, 1965.
45
The docket was adequately indexed, and complete case files were
available. A balanced cashbook was kept, but it was not posted currently
at July 31, 1965. Official prenumbered receipts were issued for all collections
of record during the audit period.
The Justice received the following amounts from the Board of County
Commissioners pursuant to Chapter 28484, Acts of 1953. Such amounts are shown
on the basis of the Board's fiscal year;
1962-63 1963-64 1964-65
to 7-31
Compensation $2,700 $2,700 $2,250
Office Expense Allowance 900 900 750
Total $3,600 $3,600 $3,000
Retirement deductions were made and remitted to the retirement system
by the Board of County Commissioners.
Respectfully submitted,
(Signed) Ernest Ellison,
State Auditor
Audit made by:
(Signed) F. A. Reisman, Auditor
46
.1? stQ
1 STATE Or FLORIDA
STATE AUDITING DEPARTMENT
es"9SA1[T L^"so ON,
ep''A Tallahassee, Florida
TO
April 18, 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
HONORABLE GEORGE J. RAWLINS
JUSTICE OF THE PEACE, DISTRICT NO. 4
MONROE COUNTY, AT ISLAMORADA
For the period beginning August 1, 1963,
and ending July 31, 1965,
and present this report thereon.
COMMENTS
The Justice exercised criminal trial jurisdiction under the provisions
of Section 37.24, Florida Statutes.
Resources and liabilities at July 31, 1965, are shown below:
Resources
Cash in Bank $313.30
Liabilities
Due to Constable $ 6.00
Deposits in Open Court Cases 70.00
Partial Collections of Court Costs Prior to
Sentence 25.00
Restitution 173.00
Decedent's Funds, Held as Coroner 29.30
Total Liabilities $303.30
Justice of the Peace 10.00
Total $313.30
47
Collections and remittances during the audit period are summarized as
follows:
Cash Balance, August 1, 1963 $ 427.00
Collections, Audit Period 9,317.87
Deposit of Personal Funds 10.00
Total $9,754.87
Less:
Remittances to County 64,534.63
Remittances to Constable 132.90
Restitution to Plaintiffs 4,677 .84
Refunds of Cash Bonds 40.00
Miscellaneous Refunds 56.00
Total 39,441.57
Cash Balance, July 31, 1965 $ 313.30
As noted above, the Justice collected funds for the plaintiff. The
Attorney General, in an opinion dated January 11, 1960 (page 447, 1959-60 Bien-
nial Report) , ruled, ". . . the general statutes of the state do not authorize
a justice of the peace . . . to collect claims and demands of others without
suit; . to act as a collection agency must be deemed to be done in his
individual capacity and not in his official capacity . . . . Therefore, in the
event that money is collected from a party, such money would not constitute
'public money' . and could not be commingled with the public money in the
office of such officers. Any money heretofore collected should be placed in a
fund separate and distinct from the public money and the personal funds of the
judicial officer, to be held in trust for the proper party."
All cases over which the Justice had jurisdiction were recorded in a
signed docket and were indexed. A balanced cashbook was kept as provided by
Chapter 219, Florida Statutes. All records pertaining to financial transactions
were well kept and adequate. Official prenumbered receipts were issued for all
collections of record during the audit period.
The Justice received the following amounts from the Board of County
Commissioners. Such amounts are shown on the basis of the Board's fiscal year:
1962-63 1963-64 1964-65
to 7-31
Compensation (1) $2,700 $2,700 $2,250
Office Expense Allowance (1) 900 900 750
Total $3 ,600 $3,600 $3,000
Note: (1) Pursuant to Chapter 59-771, Acts of 1959.
48
Retirement deductions were made and remitted to the retirement system
by the Board of County Commissioners.
Respectfully submitted,
(Signed) Ernest Ellison,
State Auditor
Audit made by:
(Signed) F. A. Reisman, Auditor
49
n STATE Or FLORIDA
44 STATE AUDITING DEPARTMENT
ERNEST ELLISON,C.P..A. Tallahassee, Florida
STATE Aooi•on April 18, 1966
Honorable Ilaydon Burns, Governor
and the
Appropriations and Auditing Committee
of the
Legislative Council
Sire:
Pursuant to law, I have directed that an audit be made of the
accounts and records of the
HONORABLE LAURA R. JOHNSON
CONSTABLE, DISTRICT NO. 1
MONROE COUNTY, AT KEY WEST
For the period beginning August 1, 1963,
and ending July 31, 1965,
and present this report thereon.
COMMENTS
There were no resources or liabilities of record at July 31, 1965.
There were no collections of record during the audit period.
The Constable received compensation from the Board of County
Commissioners. Such amounts are shown on the basis of the Board's fiscal
year as follows:
1962-63 1963-64 1964-65
to 7-31
Compensation $3,600(1) 54,200(2) $3,500(2)
Notes: (1) Pursuant to Chapter 28453, Acts of
1953.
(2) Pursuant to Chapter 63-584, Acts of
1963.
50
Retirement deductions were made and remitted to the retirement
system by the Board of County Commissioners.
Respectfully submitted,
(Signed) Ernest Ellison,
State Auditor
Audit made by:
(Signed) F. A. Reisman, Auditor
51
See 5 ,
bt o
STATE OF FLORIDA
ei . "
Iv STATE AUDITING DEPARTMENT
yY±r.
ERNEST ELLISON,C.P.A. Tallahassee, Florida
stare AUDITOR April 18, 1966
Honorable Haydon Burns, Governor
and the
Appropriations and Auditing Corrunittee
of the
Legislative Council
Sirs:
Pursuant to law, I have directed that an audit be made of the
accounts and records of the
HONORABLE JOSE (SMOKY JOE) ESPINOSA
CONSTABLE, DISTRICT NO. 2
MONROE COUNTY, AT KEY WEST
For the period beginning August 1, 1963,
and ending July 31, 1965,
and present this report thereon.
COMMENTS
There were no resources or liabilities of record at July 31, 1965.
There were no collections of record during the audit period.
The Constable received compensation from the Board of County
Commissioners. Such amounts are shown on the basis of the Board's fiscal
year as follows:
1962-63 1963-64 1964-65
to 7-31
Compensation $3,600(1) $4,200(2) $3,500(2)
Notes: (1) Pursuant to Chapter 28439, Acts of
1953.
(2) Pursuant to Chapter 63-585, Acts of
1963.
52
Retirement deductions were made and remitted to the retirement
system by the Board of County Commissioners.
Respectfully submitted,
(Signed) Ernest Ellison,
State Auditor
Audit made by:
(Signed) F. A. Reisman, Auditor
53
.r�1 STATE OF FLORIDA
0.k p'
1 VA STATE AUDITING DEPARTMENT
•
ERNEST ELLISON,e.P..A. Tallahassee, Florida
s T.TEM/01Ton April 18, 1966
Honorable Haydon Burns, Governor
and the
Appropriations and Auditing Conenittee
of the
Legislative Council
Sirs:
Pursuant to law, I have directed that an audit be made of the
accounts and records of the
HONORABLE DONALD (DOC) MacDONALD
CONSTABLE, DISTRICT NO. 3
MONROE COUNTY, AT MARATHON
For the period beginning August 1, 1963,
and ending July 31, 1965,
and present this report thereon.
COMMENTS
Resources and liabilities at July 31, 1965, are shown below:
Resources
Cash in Bank $ 4.00
DEFICIT 11.00(1)
Total $15.00
Liabilities
Due to County $15.00
Note: (1) The deficit was caused by the
Constable's overdrawing mileage
fees. The deficit was apparently
eliminated on August 24, 1965,
by a deposit of funds stated by
the Constable to be personal.
54
Collections and remittances during the audit period are summarized
as follows:
Total Fees for Mileage for
County Constable
Balance, August 1, 1963 $ 63.20 $ 48.50 $ 14.70
Collections, Audit Period 123.50 68.50 55.00
Total $186.70 $117.00 $ 69.70
Less:
Remittances to County $102.00 $102.00 $
Withdrawals of Mileage
Fees by Constable 80.70 80.70
Total $182.70 $102.00 $ 80.70
Balance, July 31, 1965 $ 4.00 $ 15.00 $-11.90
Chapter 59-1012, Acts of 1959, provides that the mileage portion of the
collections shall be retained by the Constable. The Constable had overdrawn
such collections by the amount of $11.
The Constable kept a cashbook in columnar form as prescribed by
Chapter 219, Florida Statutes, and the Comptroller's regulations, but it was
not balanced at July 31, 1965. Official prenumbered receipts were issued for
all collections of iecord except in three instances.
The Constable received compensation from the Board of County
Commissioners pursuant to Chapter 28485, Acts of 1953. Such amounts are
shown on the basis of the Board's fiscal year as follows:
1962-63 1963-64 1964-65
to 7-31
Compensation $3,600 $3,600 $3,000
Retirement deductions were made and remitted to the retirement system
by the Board of County Commissioners.
Respectfully submitted,
(Signed) Ernest Ellison,
State Auditor
Audit made by:
(Signed) F. A. Reisman, Auditor
55
Ill
'A�r STATEOF FLORIDA
Y.; 4r, STATE AIUDITING DEPARTMENT
Powa
ERNEST ELL SON,C.P.A. Tallahassee, Florida
STATE Au ot.on April 18, 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
HONORABLE CLIFFORD RAY CURRY
FORMER CONSTABLE, DISTRICT NO. 4
MONROE COUNTY, AT ISLAMORADA
For the period beginning August 1, 1963,
and ending January 4, 1965,
the end of his term of office,
and subsequent transactions to May 13, 1965,
closing his financial accounts,
and present this report thereon.
COMMENTS
All collections of record were accounted for. Collections and
remittances during the audit period and subsequent transactions to May 13,
1965, closing the financial accounts, are summarized as follows:
Total Fees for Mileage for
County Constable
Balance, August 1, 1963 $ 37.60 $ 3.00 $ 34.60
Collections, Audit Period 309.45 171.00 136.45
Total $347.05 $174.00 $173.05
Remittances to County $174.00 $174.00 $
Withdrawals of Mileage Fees
by Former Constable 173.05 173.05
Total $347.05 $174.00 $173.05
SR
The mileage portion of the collections was retained by the former Constable,
as provided by Chapter 61-2492, Special Acts of 1961.
Official prenumbered receipts were issued for all collections of
record. The following unused prenumbered receipts were turned over to the
successor:
Form CF-1 208964-209100
208882-208950
The Constable received compensation from the Board of County
Commissioners pursuant to Chapter 59-770, Acts of 1959. Such amounts are
shown on the basis of the Board's fiscal year as follows:
1962-63 1963-64 1964-65
to 1-4
Compensation $3,600 $3,600 $938.71
Retirement deductions were made and remitted to the retirement system
by the Board of County Commissioners.
Respectfully submitted,
(Signed) Ernest Ellison,
State Auditor
Audit made by:
(Signed) F. A. Reisman, Auditor
57
uV.
I1STATE OY FLORIDA
E STATE AUDITING DEPARTMENT
ERNEST Euisos,CP A. Tallahassee, Florida
STATE AUDITOR April 18, 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
HONORABLE JOHN E. (TED) CARTER
CONSTABLE, DISTRICT NO. 4
MONROE COUNTY, AT ISLAMORADA
For the period beginning January 5, 1965,
the beginning of his term of office,
and ending July 31, 1965,
and present this report thereon.
COMMENTS
Resources and liabilities at July 31, 1965, are shown below:
Resources
Cash in Bank $2.50
Due from Other Governmental
Agencies 3.40
Total Resources $5.90
DEFICIT 3.10(1)
Total $9.00
Liabilities
Due to County $9.00
Note: (1) The deficit was caused by the
Constable's overdrawing mileage fees.
SR
Collections and remittances during the audit period are summarized
as follows:
Total Fees for Mileage for
County Constable
Collections, Audit Period (1) $55.70 $33.00 $22.70
Less:
Remittances to County $24.00 $24.00 $
Withdrawals of Mileage
Fees by Constable 25.80 25.80
Total $49.80 $24.00 $25.80
Balance, July 3i, 1965 (11 $ 5.90 $ 9.00 $-3.10
Note: (1) Includes $3.40 due from other governmental agencies.
Chapter 61-2492, Special Acts of 1961, provides that the mileage portion of
the collections shall be retained by the Constable. The Constable had
overdrawn such collections by the amount of $3.10.
A balanced cashbook required by Chapter 219, Florida Statutes, was
established as of August 1, 1965, after the close of the audit period. Adequate
records and documents were retained by the Constable to record all transactions
prior to that date. Official prenumbered receipts were issued for all collec-
tions of record during the audit period.
The Constable received compensation of $2,061.29 from the Board of
County Commissioners pursuant to Chapter 59-770, Acts of 1959.
Retirement deductions were made and remitted to the retirement system
by the Board of County Commissioners.
Respectfully submitted,
(Signed) Ernest Ellison,
State Auditor
Audit made by:
(Signed) F. A. Reisman, Auditor
59