Report No. 04694, Monroe County f: -.....A:-.7,e--v- , (L. -6'2 '.1 .
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STATE OF FLORIDA •
STATE AUDITING DEPARTMENT "`
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### MONROE COUNTY ###
BOARD OF COUNTY COMMISSIONERS
MONROE COUNTY ANTI -MOSQUITO DISTRICT
CLERK OF THE CIRCUIT COURT
CLERK OF THE CRIMINAL COURT OF RECORD , _
TAX COLLECTOR
FORMER ASSESSOR OF TAXES
ASSESSOR OF TAXES "`
COUNTY JUDGE
SHERIFF
JUSTICES OF THE PEACE, DISTRICT NOS. 1 AND 2 •
FORMER JUSTICE OF THE PEACE, DISTRICT NO. 3
JUSTICE OF THE PEACE , DISTRICT NO. 3
DATED : JANUARY 2 , 1958
i
4694
STATE OF FLORIDA
STATE AUDITING DEPARTMENT
REPORT ON AUDIT
OF THE FOLLOWING OFFICIALS OF
MONROE COUNTY
AS OF PAGES
BOARD OF COUNTY COMMISSIONERS 9.30.57 1 .16
MONROE COUNTY ANTI.MOSOUITO DISTRICT 9.30.57 17.23
CLERK OF THE CIRCUIT COURT Earl R. ' Adams 8.31.57 24.28
CLERK OF THE CRIMINAL COURT OF RECORD Barry Bongo 9.30.57 29.30
TAX COLLECTOR Howard B., NiLson 8.31 .57 31 .41
FORMER ASSESSOR OF TAXES Claude A. Gandolfo 4. 6.57 42.52 '
ASSESSOR OF TAXES Joe Allen 6.31 .57 53.59
COUNTY JUDGE Raymond R.- Lord 8.31.57 80.86
SHERIFF John N. Spottswood 9.30.57 67..72
JUSTICE OF THE PEACE. DISTRICT NO. 1 Ira F. Albury 9.30.57 73
JUSTICE OF THE PEACE. DISTRICT No. 2 Roy Hamlin 9.30.57 74
FORMER JUSTICE OF THE PEACE. DISTRICT NO. 3 Ralph B. Cunningham, Jr. I. 7.57 75
JUSTICE OF THE PEACE. DISTRICT NO. 3 George J. Rawlins 9.30.57 76.77
DATED: JANUARY 2. 1958
BY: JOHN ROBERT DENNY AND
CHARLES C. REMAINXEL. AUDITORS
\4T�.
STATE OF FLORIDA
t wsE 15
Val ns• STATE AUDITING DEPARTMENT
4B
BRVAN WILLIS. C.P.A.
STATEAUDWOR
Tallahassee, Florida
January 2, 1958
Honorable LeRoy Collins, Governor
AND THE
Legislative Auditing Committee
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 year ended Seytember go, 1g57,
and present this report thereon.
PERSONNEL
The personnel of the Board was as follows:
Joe Allen to 4-p-57 Dist. No. 1
A. Maitland Adams from 7-9- 7 1
William A. Freeman, Jr, 2
Clarence S. Higgs. Vice-Chairman 5
Gerald Saunders, Chairman 4
Harry Harris 5
Earl R. Adams, Clerk and Auditor
GENERAL STATEMENT
The financial condition was good. Finances were well
managed in general. Depository collateral was generally adequate.
Budgets were well prepared, and expenditures were held within the
amount budgeted. Taxes levied increased. Additional airport
bonds were issued. Records were well kept.
Detailed comments are made under appropriate headings.
FINANCIAL CONDITION
The financial condition of operating funds including airport
operating funds during the audit period was as follows:
10.1.56 9-30-57
CASH POSITION, OPERATING FUNDS
CASH BALANCES $416,115.64 $42I .443.42
Capital outlay funds were greatly reduced by large capital
expenditures at the airport and a hospital addition. Changes in capital
outlay funds were as follows:
10.1 .56 9.30.57
CASH POSITION. CAPITAL OUTLAY FUNDS
CASH BALANCES $243,412.88 $ 14,145.21
The funded debt increased as additional airport revenue bonds were
issued. The changes in funded debt were as follows:
10. 1.56 9-30.57
FUNDED DEBT
UNMATUREO PRINCIPAL $849,000.00 $966,000.00
LESS. INTEREST AND SINKING FUNDS:
CASH BALANCES $ 56,681 .26 $ 58,933.95
INVESTMENTS 49.061 .25
Total $ 56.681 .26 5107,995.20
Net Funded Debt $792,318.74 $858.004.80
FINANCIAL MANAGEMENT
Finances were carefully managed in general. Vouchers showed
evidence of audit and the receipt of goods purchased. A purchase order system
was in use.
The Monroe County General Hospital operated by the Board under the
provisions of Chapter 27746, Special Acts of 1951, was audited by a certified
public accountant through August 31, 1057. The report was dated November 30,
1057.
Collateral pledged by depositories to secure the Board' s accounts
was generally adequate. Total deposits in the Key West State Bank exceeded
the security during October 1956.
The Board made purchases from firms in which board members had a
financial interest as follows:
FIRM INTERESTED AMOUNT
COMMISSIONER 1966 1957
from 10-1 to 9-80
THE KEY WEST PRESS JOE ALLEN $397.00 $471 .40
THOMPSON ENTERPRISES. INC. A. MAITLAND ADAM9 118.06
Purchases from firms in which board members have a financial interest
are in violation of Section 839.09, Florida Statutes. It was stated by the
commissioners that they had been advised by their attorney that such purchases
could be made if they did not exceed $1,000 In any one year. It appears that
in some instances the Board may not have been able to make purchases elsewhere.
BUDGETS
Original budgets were well prepared. Supplemental budgets were
properly prepared, advertised, and approved by the Comptroller or were
prepared under the provisions of Section 120.08(1)(d), Plorida Statutes.
Expenditures were held within the amounts budgeted.
TAXES
The militias levy for the Board remained unchanged, although the total
taxes levied on the 1956 roll increased due to an increase in property
valuations. Tax millages and taxes levied on the 1955 and 1956 rolls are
summarized as follows:
9 5 5 1 9 5 6
Mills Amount Mills Amount
BOARD Or COUNTY COMMISSIONERS 11 .0 $ 479.725.80 11 .0 $ 528,722.51
BOARD OF PUBLIC INSTRUCTION 16.5 717,274.20 19.0 906,954.91
ANTI-MOSQUITO DISTRICT 1 .5 65.032.63 1 .5 71 .525.00
Total 29.0 $1 ,262,032.63 31 .5 $1 .505.202.42
FUNDED DEBT
On September 30, 1957, the funded debt amounted to $966,000, as
shown on exhibit E.
During the audit period, receipts from the sale of additional
airport revenue bonds were deposited to the Airport Bond Construction Fund.
This sale was negotiated with the purchaser by the Soard` s fiscal agent,
McCready t Co., Inc. Details of the issue are as follows:
AMOUNT AUTHORIZED $150,000
AMOUNT ISSUED $150.000
AUTHORITY FOR ISSUANCE CHAPTER 22846. ACTS OF 1945
DATE OF ISSUE JUME I , 1956
INTEREST RATE 4 1/4 PER CENT
DENOMINATION $1 .000
MATURITIES SERIAL (EXHIBIT E)
CALLABLE BOND NOS. 47 To 150 ON JUNE I ,
1966, OR ANY INTEREST DATE
THEREAFTER
PURPOSE AIRPORT BUILDING AND IMPROVEMENTS
SECURITY AIRPORT REVENUE
PURCHASER B. J. VAN INGEN & CO. . INC.
PROCEEDS PAR VALUE $150.000.00
LESS. DISCOUNT 3,000.00
let Amount $147.000.00
ACCRUED INTEREST 2.036.46
Total $149,036.46
EXPENSES OF ISSUE 38.000
AIRPORT CONSTRUCTION PROJECTS
During the audit period, the Airport Terminal Building and runways
were completed. The terminal building was constructed by M. E. Bennett
Construction Company at a cost of $534,171.55. Airport runways were
constructed by Realee, Inc. , at a cost of 6479, 127.57. The final payment of
$100, 109.07 to Ronlee, Inc. , had not been paid at September 30, 1957. The
services of the Architect-Engineer, Steward and Skinner and Maurice H. Connell
and Associates, Inc. , a joint venture, on these two airport projects cost
$112,231.91. An overpayment of $10,369.30 to the Architect-Engineer was
refunded to the Board on November 5, 1957.
COMPENSATION Of BOARD MEMBERS
The salaries of the board members were fixed at $300 per month with
a provision for travel and other expenses by Chapter 28412, Acts of 1953, as
amended by Chapter 30374, Acts of 1955. On July 1, 1957. Chapter 57-798
became effective, and the monthly salary was increased to $400.
Former Commissioner Joe Allen had been underpaid $10. Other
commissioners were properly paid.
RECORDS
The financial records were well kept. Vouchers for expenditures
were generally supported by invoices. A new system of flat filing for vouchers
was instituted on October 1, 1957, after the close of the audit period.
An adequate card record system of physical property was kept, and
periodic inventories were made.
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.
EXHIBIT - E Funded Debt.
Respectfully submitted,
(Signed) Bryan Willis,
State Auditor
Audit made by:
(Signed) John Robert Denny, Auditor.
EXHIBIT - A MONROE COUNTY
BOARD OF COUNTY COMMISSIONERS
SUMMARY OF RECEIPTS AND EXPENDITURES
For the Fiscal Year Ended September 3o, 1957
RECEIPTS AMOUNT PER
CENT
Federal Sources:
Civil Defense $ 118_92
Civil Aeronautics Administration 441,609,63
Total Federal Sources $ 441, 728.55 29.9
State Sources:,
Gasoline Tax $ 65,819.52
Surplus Gasoline Tax 109,280,54
Motor Vehicle Fuel Tax 1,247.97
Railroad and Telegraph Tax 172.86
Racing Monies 87,500,00
Insurance Agents° County Licenses 707, 07
Total State Sources $ 264,727,98 17,9
County Sources:
Revenue Receipts:
Taxes $ 389,128, 13
Tax Redemptions 72,59
Occupational Licenses 5,661, 29
Beverage Licenses 26,945,76
Building Permits 6.500,00
Fines and Forfeitures 65,357,63
Interest on Investments 839.88
Profit on Investments 246.56
Excess Fees, Tax Assessor 3,847,47
Excess Fees, Tax Collector 3,064. 84
Excess Fees, Clerk of the Circuit Court 9,012.73
Excess Fees, Sheriff 32.99
Telephone Tolls 33.93
Parke and Beaches 7,344.09
Airport 89,666,32
Welfare and Tuberculosis Patients 936.60
Law Library 2, 626,40
Civil Defense 267, 16
Payments in Lieu of Taxes 6,770, 13
Sale of Blueprints 3,296. 05
Nonrevenue Receipts:
Sale of Revenue Bonds 147,000,00
Refund Expenses, Tax Delinquent Lands 1, 186,15
Total County Sources $ 769,836. 70 52.2
Total Receipts $1.476,293.21 100.0
Transfers, Net 177,003.99
Cash Balances, October 1, 1956 716,209.58
Total $2,3690506.78
EXHIBIT - A
(Centld, )
EXHIBIT - A
EXPENDITURES AMOUNT PER
CENT
Operating and Maintenance
General Government:
Salaries $ 59, 149. 24
Commissions and Fees 44, 199. 75
Maintenance and Rent 36,368.09
Other Administrative Expense 62,922.17
Total $ 2020639.25 12.3
Law Enforcement:
Salaries $ 127,038.79
Fees and Coats 48,583.40
Maintenance and Rent 7.428.01
Other Expense 51,964.75
Total $ 235',014.95 14.3
Highways: 4,9
/
Salaries $ 36,726. 19
Maintenance and Rent 1,958.53
Supplies 12,788,36
Materials 5,444. 84
Other 980710.52
Total $ 155,628.44 9.4
Welfare:
Maintenance of County Home $ 23,848.71
Sanitary Land Pill 7,733.20
Tubercular Hospitals 2,907.50
Insanity Inquiries 836.30
Relief Allowances 4.579.40
Welfare Administration - 9,120.00
Total $ 49,025. 11 3.0
Auxiliary Operations:
Civil Defense $ 8, 785.30
Airport 38,087.20
Fire Control 2,010.65
Parks and Beaches 21,237. 11
Publicity 9,998. 16
Fish and Game Conservation 586.60
Total $ 75,705.02 4. 6
Total Operating and Maintenance $ 718,012.77 43. 6
EXHIBIT - A
(Cont 'd. I
MONROE COUNTY EXHIBIT - A
LCont'd. l
BOARD OF COUNTY COMMISSIONERS
SUMMARY OF RECEIPTS AND EXPENDITURES
For the Fiscal Year Ended September go. 2957
EXPENDITURES AMOUNT PER
CENT
Debt Service:
Interest on Funded Indebtedness $ 35.031,04
Commissions and Expenses 235.05
Principal of Funded Indebtedness 33,000.00
Total $ 68,266.09 4.1
Capital Outlay:
Furniture. County Home $ 6,061.00
Jail Annex 36.237.00
County Hospital 15,000.00
Airport 805.342.10
Total $ 862,640. 10 52..3
Total Expenditures $1, 648,918.96 100.0
Transfers, Net 177.003,99
Total Budget Expenditures $1.825.922:95
Balances. September 30, 1957:
Cash 494.522. 58
Liquid Investments 49,061.25
Total $2.369.506. 78
EXHIBIT - A
EXBIBIT - B
MONROE COUNTY
BOARD OF COUNTY COMMISSIONERS
SUMMARY OF BUDGETS
For the Fiscal Year Ended September go, 1957
FUND BUDGET REVENUES
Original Final
Budget Budget
General Revenue $ 444,414.78 $ 475. 161.46
Fine and Porfeiture 193,417.34 215. 267.34
Road and Bridge 182,050.00 182,050.00
Monroe County General Hospital Building 15,000.00 15,000.00
Building Certificates 47, 609. 80 47. 609. 80
Bathing Beach Bonds 24,304.90 24, 304. 90
Airport Revenue 96,950. 00 103,425. 00
Airport Operation and Maintenance 62, 883.96 62.883.96
Airport Development and Replacement 50.000.00 50,000.00
Airport Bond Construction 535,971.04 935,357. 11
Airport Interest and Sinking, 1955 69. 106. 25 69, 106. 25
Airport Interest and Sinking, 1956 7,826.04 7,626. 04
Airport Reserve. 1956 22, 600.00 22, 600.00
Total $1, 751,934. 11 82,210,391.86
EXBIBIT - B
EXHIBIT - B
ACTUAL APPROPRIATIONS AND ACTUAL BUDGET
REVENUES RESERVES EXPENDITURES BALANCE
Original Final
Budget Budget
$ 552,713.57 $ 444,414.78 $ 475. 161.46 $ 383, 242.36 $ 91,919. 10
280, 849.04 193,417.34 215, 267.34 181, 342. 12 33, 925. 22
262, 808.85 182,050.00 182.050.00 157.638.09 24.410.91
15,000.00 15.000.00 15,000.00 15.000.00
49,587. 29 47, 609.80 47,609. 80 30,606. 20 17,003.60
25,464.82 24,304. 90 24,304,90 16,543.40 7,761.50
125, 272.54 96, 950.00 103, 425. 00 103,252. 95 172.05
63,363. 14 62,883. 96 62, 883.96 38,087.20 24. 796.76
50,000.00 50,000.00 50,000.00 - 50,000.00
843, 238.35 535,971.04 935,357. 11 829.093. 14 106,263. 97
70, 548. 70 69, 106. 25 69, 106. 25 16. 777. 95 52,328.30
7,526.04 7, 626.04 7,626.04 4.338.54 3.287.50
23, 134. 44 22,600.00 22,600.00 22,600,00
$2,369,506. 78 $1, 751, 934. 11 $2,210, 391. 86 $1,825, 922. 95 $384, 468.91
EXHIBIT - B
EXHIBIT - C MONROE COUNTY
BOARD OF COUNTY COMMISSIONERS
CASE RECEIPTS AND DISBURSEMENTS
For the Fiscal Year Ended September go, 1957
RUM Cash Cash Transfers Cash Dia- Transfers Cash
Balance Rece lots In bursemente Out Balance
—
1O-1-56
9.30-89
General Revenue $160.200.08 $ 362.513.49 $ $ 383,242.36 $ $169,471.21
Fine and Forfeiture 78,389.34 202.479.70 181,342.12 99,506.92
Road and Bridge 68.400.82 176,348.03 157,639.09 105,169.76
Statue County General Hospital
Building 15,000.00 15,000.00
Building Certificates 12,527.78 37,069.51 30,606.20 113,981.09
Bathing Beach Bonds 8,934.73 18,530.09 16,543.40 8,921.42
Airport Revenue 38.608.22 89,886.32 103,252.95 22,019.59
Airport Operation sad Maintenance 25,479.18 37.883.98 38,087.20 25,275.94
Airport Development and
Replacement 50.000.00 50,500.00
Airport Bond Construction 178,412.88 588.009.83 76,218.04 805,342.10 23,751.04 14,145.21
Airport interest and Sinking.
1955 37,218.75 552.O1 32.777.95 43,811.70 28.737.00
Airport interest and Sinking,
1956 7,528.04 4,338.54 3,187.50
Airport Reserve. 185e 534.44 22,000.00 22,027.50 1,106.94
fatal $718,209.58 S1.478.293.81 $177.003.99 $1,697,980,21 $177,003.99 $494,522.58
gipendltures, Exhibit A $1.648,918.96
Investments, Exhibit D 49,081.25
Totat Cash Disbursements 51,697,980.21
EXHIBIT - C
7
MONROE COUNTY SCHEDULE i-C
BOARD OF COUNTY COMMISSIONERS
TRANSFERS
For the Fiscal Year Ended Sefltember 30, Jg57
Date Funds Amount
LB From
10-31-56 Airport Interest and Sinking. 1955 Airport Revenue S 8.325.00
10-31-56 Airport Interest and Sinking. 1955 Airport Revenue 1.000.00
10.31-56 Airport Bond Construction Airport Development and
Replacement 50.090.00
10-31-56 Airport Reserve. 1956 Airport Bond Construction 22.600.00
11- 1-56 Airport Interest and Sinking, 1956 Airport Bond Construction 1.151.04
11-30-56 Airport Interest and Sinking. 1955 Airport Revenue 1,000.00
12-31-56 Airport Interest and Sinking. 1955 Airport Revenue 1.000.00
1-31-57 Airport Interest and Sinking. 1955 Airport Revenue 1,000.00
2-28-57 Airport Interest and Sinking. 1955 Airport Revenue 1,000.00
3-31-57 Airport Interest and Sinking. 1955 Airport Revenue L.000,00
4-30-57 Airport Interest and Sinking. 1955 Airport Revenue 1.000.00
4.30-57 Airport Interest and Sinking. 1955 Airport Revenue 8.325.00
4-30-57 Airport Interest and Sinking. 1956 Airport Revenue .3,187.50
4-30=57 Airport Bond Construction Airport Revenue 26.216.04
5.31.57 Airport Interest and Sinking. 1955 Airport Revenue 1,000.00
5-31-57 Airport Operation and Maintenance Airport Revenue 15.000.00
6.30-57 Airport Interest and Sinking. 1955 Airport Revenue 1,000.00
6-30-57 Airport Interest and Sinking. 1955 Airport Revenue 4.000.00
6-30-57 Airport Interest and Sinking. 1955 Airport Revenue 90.45
6_30-57 Airport Operation and Maintenance Airport Revenue 15,000.00
7-31-57 Airport Interest and Sinking, 1955 Airport Revenue 1,000.00
7-31-57 Airport Interest and Sinking, 1955 Airport Revenue 37.50
B-31-57 Airport Interest and Sinking, '1955 Airport Revenue 1.000.00
8-31.57 Airport Interest and Sinking. 1956 Airport Revenue 3,187.50
8-31-57 Airport Operation and Maintenance Airport Revenue 7,883.96
9_30-57 Airport Interest and Sinking, 1955 Airport Revenue 1,000.00
Aotal S177,003.99
SCHEDULE a-C
MUM - D MONROE COUNTY
BOARD OF COUNTY COMMISSIONERS
INVESTMENTS
For the Fiscal Year Ended September 30, 1957
•
DUE KIND INT. PAR
RATE VALUE Date
Airport Interest and Sinking Fund,
1955:
0. S. Treasury Notes 8-1-57 Coupon 2. 75 $20,000.00 11-23-56
U. S. Treason Notes 8-1-57 Coupon 2.75 5,000. 00 4-22-57
U. S. Treasury Notes 8-1-57 Coupon 2. 75 2.000. 00 6-28-57
U. S. Treasury Certificates of
Indebtedness 8- 1-58 Coupon 4.00 27,000.00 8- 2-57
Total Airport Interest And Sinking
Fund, 1955
Airport Reserve Fund, 1956:
U. S. Treasury Notes 8-1-57 Coupon 2. 75 22,000.00 11-23-56
U. S. Treasury Certificates of
Indebtedness 8-1-58 Coupon 4.00 22,000.00 8- 2-57
Total Airport Reserve Fund. 1956
TOTAL
Note: (I) Accrued Interest purchased.
&d&IRIT - D
EXHIBIT - D
PURCHASES SALES AND EXCHANGES BALANCE INTEREST COUPON
Cost Date Cost Profit 9-30.57 RECEIVED POSITION
$19,956. 25 8-2-57 $19, 956.25) $ $ $388.31
4.998.44 8-2-57 4,998.44) 129. 69 40. 15
2,000.00 8-2-57 2.000.00) 5.58
27,033. 75 27,033. 75 -11.79(1) 2-1-58
$53,988.44 526.954.69 $129.69 227,033. 75 $422.31
$21.951. 88 8-2-57 $21,951. 88 $116. 87 $ $427. 14
22,027.50 22,027. 50 -9.57(1) 2-1-58 ..
543,979.38 $21,951. 88 $116. 87 522.027.50 $417. 57
$91.967. 82 $48.906. 57 $246.56 $49,061. 25 5839.98
EXHIBIT - D
EIBIBIT - E MONROE COUNTY
BOARD OF COUNTY COMMISSIONERS
FUNDED DEBT
For the Fiscal Year Ended Sefrtember 3o, 1957
DESCRIPTION INTEREST DATED AMOUNT RETIRED
RATE ISSUED TO
10-1-66
Bathing Beach Bonds 3 1/4 3-1-46 $ 250,000.00 $105. 000.00
Certificates of Indebtedness 3 3/4 8-1-51 349,000.00 95,000.00
Meacham Airport Revenue Bonds 3. 7 6-1-55 450,000, 00
Meacham Airport Revenue Bonds 4 1/4 6-1-56 150,000.00
Total
$1, 199,000,00 $200,000. 00
EXHIBIT - E
E%BIBIT - E
OUTSTANDING INTEREST MATURITIES
Audit BALANCE Date Amount Years Bond Tota).
Period 9.30.57 Due Paid Numbers Amount
$12,000.00 $133,000. 00 3-1-57 $ 2,356.25 1958-59 118-143 $ 26,000.00
9-1-57 2, 161.25 1960-61 144-171 28,000.00
1962-63 172-201 30,000.00
1964-65 202-233 32,000.00
1966 234-250 11,000.00
21,000.00 233,000.00 2-1-57 4,762.50 1958 118-139 22,000.00
8-1-57 4,762.50 1959 140-162 23,000.00
1960 163-186 24.000.00
1961 187-211 25,000.00
1962 212-237 26,000,00
1963 238-264 21,000.00
1964 265-292 28,000.00
1965-66 293-350 58,000.00
450,000. 00 12-1-56 8,325. 00 1958-59 1-32 32,000. 00
6-1-57 8.325.00 1960-61 33-66 34,000.00
1962-63 67-102 36,000.00
1964 103-121 19,000.00
1965 122-141 20, 000.00
1966 142-162 21,000.00
1967 163-184 22,000.00
1968-69 185-230 46,000.00
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
150,000.00 12-1-56 1,151.04 1959-61 1-15 15,000,00
6-1-57 3, 187.50 1962-65 16-39 24.000.00
1966-70 40-74 35,000. 00
1971-72 75-90 16,000.00
1973-74 91-108 18, 000.00
1975-76 109-128 20.000.00
1977-78 129-150 22,000.00
$33,000.00 $966,000.00 $35, 031. 04 $966,000.00
ERBIBIT - E
S. STATE OF FLORIDA
STATE AUDITING DEPARTMENT
BRYAN WILLIS, C.P.A.
s.....UOLOR Tallahassee, Florida
January 2, 1058
Honorable LeRoy Collins, Governor
AND THE
Legislative Auditing Committee
Sirs:
Pursuant to law, 1 have directed that an audit be made
of the accounts and records of
THE BOARD OF COMMISSIONERS
MONROE COUNTY ANTI -MOSQUITO DISTRICT
KEY WEST, FLORIDA
For the fiscal year ended September so, 1g57,
and present this report thereon.,
PERSONNEL
The personnel of the Board was as follows'
Arthur W. Baker, Chairman
Albert W, Moeller, Vice-Chairman
from 1-16-57
Edelmiro Morales from 1-8-57.
Secretary-Treasurer from 1-16-57
William W. Warner, Director
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,. and Chapter 31009,
Special Acts of 1955.
GENERAL STATEMENT
The financial condition was fairly good, Finances were
generally well managed. State 2 funds were overallocated in the
amount of $2,476, 97, which is to be adjusted in subsequent allo-
cations: The milinge levy remained unchanged, although the total
taxes levied increased because of an increase in property valuations.
The records were generally adequate and well kept,.
Detailed comments are made under appropriate headings..
FINANCIAL CONDITION
Finances were in fairly good condition, although ending cash balances
were considerably less than those at the beginning of the audit period.
Available cash balances are summarized as follows:
10. 1,56 9-30-57
TOTAL CASH BALANCES 613.380.32 $7,630.91
LESS, WITHHOLDING TAX UNPAID 409,20
Available Cash Balances 513,380.32 $7.421 .71
FINANCIAL MANAGEMENT
Finances were carefully managed in general.
Budgets were prepared, but some budget items in the local and
State 2 funds were overspent, as shown on schedule 1-A. Expenditures were
kept within available resources.
The Board advertised and obtained bids for diesel oil, major items
of equipment, and some contract work,
The approval of vouchers for payment was noted in the minutes. but
there was no evidence on the vouchers to indicate that they had been audited
and approved, Invoices were generally signed to show that the goods or
services were received.
The required monthly reports of budgets, expenditures, and budget
balances were made to the State Board of Health,
State and local funds were kept in separate depository accounts as
required by the State Board of Health.
STATE FUNDS
State 2 funds, provided pursuant to Section 389, 14(2), Florida
Statutes, were overallocated in the amount of $2,476,37 at September 30, 1957,
as shown in the following statement:
EXPENDITURES REPORTED 567,519,35
LESS, AUDIT ADJUSTMENTS (NET) 51 . 01
Matchable Expenditures 867.468.. 34
PERCENTAGE FOR STATE MATCHING 56,72816E
STATE MATCHING FUNDS DUE $33,273,55
LESS. OVERALLOCATION 1955.56 1 .015.. 43
Net Amount Due from the State S32.258 12
REMITTED BY THE STATE 39,735.09
Overallocation by the State in 1956-57 $ 2,476.97
The above overallocation of State 2 funds is to be deducted from
the tentative allocation of State 2 funds for 1957-58 by the State Board of
Health.
State 2 funds were expended 1n accordance with the approved plan for
permanent control of arthropods as verified by the State Board of Health.
The Board received chemicals and equipment with a total value of
$12.880, 10 from the State pursuant to Section 389, 14(1), Florida Statutes.
TAXES
The millage levied was the maximum of 1 1/2 mills provided by
Chapter 31009, Special Acts of 1955, The millage and total taxes levied for
the year covered by this report and for the preceding year are summarized as
follows:
MILLS AMOUNT
1955 ROLL 1 ,5 $65,032.63
1956 ROLL 1.5 71 .525.00
DEPOSITORY COLLATERAL
Depository collateral was pledged in February 1957 to secure the
funds of the District in the Florida National Bank at Key West and the
Key West State Bank. After the collateral was pledged, the depository security
was adequate, except for a period during May 1957 when the funds in the
Key West State Bank were not adequately secured.
COMPENSATION OF BOARD MEMBERS
Compensation of board members was governed by the following laws:
CHAPTER 31013, SPECIAL ACTS OF 1955, TO
JUNE 28. 1957
CHAPTER 57. 1591 , SPECIAL ACTS OF 1957,
FROM JUNE 29. 1957
The members were not paid the salary provided by Chapter 57-1591
for the period from June 29 through June 30, 1957, which amounted to $1.67
each. Each member was paid the monthly salary of $25 for July 1957 and in
addition received $15 for the meeting of July 10, 1957. The unpaid salary of
$1. 67 for June and the overpayment of $15 for the July meeting resulted in
each board member being overpaid in the net amount of $13.33. These
overpayments should be refunded or deducted from compensation due in 1957-58.
RECORDS
Records were generally adequate and well kept,
It appeared that four meetings of the Board were held for which
there were no minutes of record. The Director stated that several informal
meetings were held without minutes being taken. Minutes of all meetings of
the Board should be taken and recorded in the minute book. They should be
signed by the Chairman and the Secretary.
RETIREMENT
Contributions for retirement had not been deducted from the salaries
paid to eligible employees, as required by Section 122.04, Florida Statutes.
The Board began raking deductions for retirement in October 1957 after the
close of the audit period.
EXHIBIT AND SCHEDULE
The following exhibit and schedule are attached to and form a part
of this report:
EXHIBIT - A Summary of Receipts and Expenditures.
SCHEDULE 1-A Budgets and Expenditures.
Respectfully submitted,
(Signed) Bryan Willis,
State Auditor
Audit made by:
(Signed) Charles C, Rehwinkel, Auditor
MONROE COUNTY EXBIBIT - A
ANTI -MOSQUITO DISTRICT
SUMMARY OF RECEIPTS AND EXPENDITURES
For the Fiseat Year Ended September go, 2957
Total. Local State 1, State 2,
Sec. 389.14(1). 8ee. 389.14(2),
Fla. Statutes Fla, Statutes
Receipts:
Monroe County:
Taxes $ 69,498.77 689,498.77 $ $ .
Tax Redemptions 2.77 2.77
State of Florida:
section 380.14(1), Florida Statutes 12.880.10 12,880,10
Section 389.14(2), Florida Statutes 39,735.09 39,735.09
Total Recehpta $122,118.73 $69.501.54 $12,880.10 689,735.09
Cash Balances. October 1, 1956 13,380.32 3,226.97 10,153.35
Withholding Tax Unpaid, September 30. 1957 409.20 313.50 95.70
Total $136,905.25 $73,042.01 612,880.10 349.984.14
Expenditures:
Salaries $ 37,879.79 $27,764.90 $ $ 9,894.89
Chemicals and Solvents 38,451091 12,957.95 12,402.80 11,101.05
Equipment 2,941.81 1,868.04 477.20 598.57
Gas, 011, Grease, and Repairs 18,142.9E 13.715.35 2,427.61
Tools, Supplies, and Materials 120.62 120.62
Incidentals 10,058.22 4,693.45 5,264.77
Legal and Tax Fees 4,2113.57 4,293.57
Contrast Work 18,067.00 16,987.00
Insurance 3,299,48 2,255.08 1,144.38
fatal 8xpeedttures $128,075.24 687,468.34 $12.800.10 $47,726.90
Cash Balances, September 30, 1957 7,030.91 5,573.67 2,257.24
fotai $135.606.25 $73,042.01 $12.880.10 649,964.14
EXBIBIT - A
8
SCHEDULE 1-A MONROE COUNTY
ANTI -MOSOUITO DISTRICT
BUDGETS AND EXPENDITURES
For the Fiscal Year Ended September 3o, 1957
LOCAL
Budget Expenditures Budget
Balance
Salaries $31,080. 00 $27,784.90 $3,295. 10
Chemicals and Solvents 12,361, 82 12,857.95 -476. 13
Equipment 2,252. 90 1,868.04 384.86
Gas. Oil. Grease, and Repairs 15, 650.00 13, 715. 35 1.934. 65
Tools, Supplies, and Materials
Incidentials 3,920.00 4.693.45 -773.45
Legal and Tax Fees 4.500. 00 4,293. 57 206. 43
Contract Rork
Insurance 2,050.00 2,255.08 -205.08
Contingency 963. 62 963. 62
Total 872,798. 34 $67,468. 34 • $5,330.00
•
SCBEDULE 1-A
SCHEDULE 1—A
STATE I STATE 2
Budget Expenditures Budget Budget Expenditures Budget
Balance Balance
$ $ $ $ 8.500. 00 $ 9,894.89 $-1,394.89
12,578. 60 12,402.90 175. 70 11.191.06 11, 191. 06
680.00 477. 20 202. 80 10, 685. 40 596.57 10,288.83
2, 500.00 2,427.61 72. 39
500.00 120, 62 379. 38
4, 700.00 5, 364.77 —664.77
10, 500.00 16,987.00 —6,487.00
1,058.98 1. 144. 38 —85.40
$13,258.60 $12,880. 10 $378.50 549, 835. 44 $47,726. 90 $ 2, 108. 54
SCHEDULE 1—A
^,iptara-. STATE OF FLORIDA
ADVOTP*TWl+' ^ - STATE AUDITING DEPARTMENT
BRYAN WILLIS. C.P.A.
STATE AUDITOR
Tallahassee, Florida
January 2, 1958
Honorable LeRoy Collins. Governor
AND THE
Legislative Auditing Committee
Sirs.
Pursuant to law, I have directed that an audit be made
of the accounts and records of
HON.. EARL R. ADAMS
CLERK OF THE CIRCUIT COURT
MONROE COUNTY
For the period beginning August i, 1956,
and ending August gz, 2957,
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 1956 is shown in
this report.
GENERAL STATEMENT
All collections of record were accounted for by remit-
tances or by cash on hand. Sufficient collateral to secure court
registry funds was obtained after the close of the audit perioc.
Records were well kept. Excess income was correctly reported and
remitted,
Detailed comments are made under appropriate headings.
COLLECTIONS AND REMITTANCES
State and county tax redemption collections and remittances were as
follows:
REPORT DATE TOTAL REFUNDS AMOUNT REMITTED
REMITTED COLLECTED 6-21-57 Audit Atter
(LESS FEES) Period Oloe2ng
OCTOBER 1956 11 ,20-56 $ 14 ,05 $ $ 14.05 $
JANUARY 1957 2. 8-57 71 .48 71 ,48
MARCH 4- 17.57 59.30 59.30
JUNE 7 12 -57 18. 96 18.96
AUGUST 9- 9 57 136.29 41 ..68 94.61
Total $300.08 541 ,68 $163.79 $94.61
Current individual tax redemptions amounting to $182.21 and tax deed
deposits totaling $105 ware held on August 31. 1957. as shown on exhibit A.
Class C intangible taxes were remitted to the Tax Collector monthly.
Collections of record for the law library pursuant to Chapter 28625.
Acts of 1953, were deposited in the County General Fund. Collections totaling
$195 were on hand at August 31. 1957. as shown on exhibit A.
REGISTRY OF THE COURT FUNDS
Registry of the court funds totaling $34,751.32 were held at
August 31, 1957. as shown on exhibit A. Registry of the court funds on
deposit in the Florida National Bank at Key West Mere. not sufficiently secured
by collateral pledged with the State Treasurer from June 3, 1957 . to the end
of the audit period, Adequate collateral was pledged by the bank when the
lack of sufficient security was called to the Clerk' s attention. Registry of
the court funds on deposit in the Key West State Bank were not sufficiently
secured from August 1, 1956.. to September 11,, 1956.
RECORDS
A balanced system of records wag used for recording the financial
transactions of the office. The cash was; balanced and deposited regularly.
The various accounts of the office were entered in appropriate journals and
cash books and were balanced and reconciled monthly.
INCOME AND EXPENSES
The annual report of income and expenses for 1956 was filed
promptly, and the excess income was accurately remitted, Expenses were
properly supported. The operation of the office appeared to he generally
economical and efficient.
COMPENSATION
The Clerk' s compensation of $6,500,, as provided by Chapter 28399,
Acts of 1953, was increased to $10, 000 on January 1. 1957, by the provisions
of Chapter 57-608.
RETIREMENT
The Clerk correctly deducted and remitted retirement contributions
from the salaries of his employees.
The Clerks personal account with the retirement system to
August 31, 1957, was as follows" -
COMPENSATION CONTRIBUTION
REQUIRED
BALANCE UNDERREMITTED , JANUARY 1 , 1956 $ $ 71 .75
1956 8,500,00 510.00
1957 To AUGUST 31 6,666 .67 400.00
Total Contributions Due $981 ,75
REMITTED TO AUGUST 31 . 1957 968.24
Balance Underremitted„ Angust gr, 107 S 13.51
AGENT FOR THE TRUSTEES OF THE
INTERNAL IMPROVEMENT FUND
There were no transactions of record in the accounts of the Agent
for the Trustees of the Internal Improvement Fund for the period covered by
this report.
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) Bryan Willis,
State Auditor
Audit made by.
(Signed) John Robert Denny,. Auditor
3
EXBIBIT .. A MONROE COUNTY
CLERK OF THE CIRCUIT COURT
RESOURCES AND LIABILITIES
August 31, 1957
Resources
Cash on Hand $ 5.905. 30
Cash in Bank 42,575.46 $48,480. 82
Accounts Receivable • Florida Industrial Commission 1 50
Total Resources $48,.482. 32
Liabilities
State and County Tax Redemptions $ 94. 61
Individual Tax Certificate Redemptions 182. 21
Tax Deed Deposits 105. 00
Law Library Fees Due County 195 00
Registry of Court 34,751 32
Juror and Witness Funds, Advanced $ 4,000. 00
Less, Signed Payrolls 3,319. 70 680,30
State Documentary Stamps Consigned $ 5,000 00
Less, Stamps on Hand 16952. 40 3. 047. 60
Federal Documentary Stamps Consigned $ 2,500. 00
Less, Stamps on Hand 1,459 75 1,040 25
Withholding Tax Unremitted 197.20
Excess Income Accrued , 1957 to August 31 , Exhibit B 6,348 68
Total Liabilities $46,642 17
Clerk of the Circuit Court 1,840 15
Total $48,482,32
EXHIBIT — A
MONROE COUNTY EXHIBIT - B
CLERK OF THE CIRCUIT COURT
INCOME ACCOUNT
January x, 1956 to August 3s. 2057
1956 1957
To 8-31
Gross Income
Earned from Individuals
Recording Fees $16, 577.25 $12,178 00
Civil Docket Fees 4,341,50 3, 274,50
Tax Fees 20782, 15 1. 102,30
Certified Copies 1,.276.30 842 .82
Court Registry Fees 259,46 5. 00
Passport Fees 35,00 25, 00
Collected from Governmental Agencies
Salary 3:900 00 2,600.00
Intangible Tax Commissions 512. 74 137,00
Criminal Fees 674 00 585..45
Travel Allowance 600,00 800. 00
Bond Validation Fees 2,405. 00
Total Gross Income $33, 363. 40 $21,.348.07
Expenses
Salaries $15. 038 .08 $ 7,405.00
Travel Expense 600.00 800, 00
Other Expenses 212,.59 327. 72
Total Expenses $15. 850. 67 $ 8, 332., 72
Net income $17; 512. 73 $13,015.. 35
Compensation 8,500. 00 8.066, 67(1)
Excess Income $ 9,, 012. 73(2) $ 8,348, 68(3)
Notes. (1) Calculated on the basis of 8/12 of $10,000.
(2) Remitted to the county on January 2, 1057,
(3) 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 Clerk to date.
EXHIBIT - B
S
Aft,- `-.o STATE OF FLORIDA
$ g STATE AUDITING DEPARTMENT
ao :
BRYAN WILLIS.C.P.A.
STATEAUDITOR
Tallahassee, Florida
January 2, 1958
Honorable LeRoy Collins, Governor
AND THE
Legislative Auditing Committee
Sirs
Pursuant to law, I have directed that au audit be made
of the accounts and records of
HON. HARRY DONGO
CLERK OF THE CR7MONAL COURT OF RECORD
MONROE COUNTY
For the period beginning August 1, tg56,
and ending September 3o, ig57,
and present this report thereon.
COMMENTS
Conviction reports required by Section 28.27. Florida
Statutes, were filed with the Clerk of the Circuit Court. Col-
lections of fines and costs from criminal court convictions were
made by the Sheriff.
The Clerk kept juror and witness payroll advances in an
official bank account. No payrolls or payroll advances were on
hand at September 30, 1057.
The Clerk' s monthly salary of $375. as provided by Chapter 28454,
Acts of 19530 was increased to $500 on May 28, 1957, by the provisions of
Chapter 57-610, Acts of 1957. The Clerk' s salary was paid in accordance with
these laws by the Board of County Commissioners.
The Clerk was not a member of the retirement system. His employee
was paid by the county, and proper retirement deductions were made from her
salary.
Respectfully submitted.
(Signed) Bryan Willis,
State Auditor
Audit made by:
(Signed) John Robert Denny, Auditor
1l
•
(' STATE OF FLORIDA
4. asv
�} LTATE AUDITING DEPARTMENT
"aiBRYAN WILLIS.LIS C.P.A.
STATE AUDITOR Tallahassee, Florida
January 2, 1958
Honorable LeRoy Collins, Governor
AND THE
Legislative Auditing Committee
Sirs
Pursuant to law, I have directed that an audit be made
of the accounts and records of
HON. HOWARD E. WILSON
TAX COLLECTOR
MONROE COUNTY
For the Period beginning August 1, 1956,
and ending August 31, 1957,
and present this report thereon.
Since the income of the office is on the basis of
calendar years, the income for the entire year 1956 is shown in
this report.
GENERAL STATEMENT
A11 collections of record were accounted for. Per-
centages of collections continued to he high, and tax rolls were
promptly closed. Commissions totaling $370. 32 were due the
Collector. Depository collateral was adequate. Financial records
were well kept, but a Balanced cash record was not maintained.
Detailed comments are made under appropriate headings.
COLLECTIONS AND DISTRIBUTIONS
Collections of record were accounted for by remittanres
or cash on hand at August 31, 1957. Errors and omissions in remit-
ting collections resulted in a not underremittance of $89. 30
to the various taxing units, as shown on exhibit A. The necessary
information to adjust for these errors nod emissions was given to
the Collector.
Remittances of collections were made monthly.
The percentages of collections on tax rolls were high, as shown on
exhibit E. Tax rolls were properly closed.
It appeared that the Collector was diligent in collecting personal
property and license taxes.
COMMISSIONS
Commissions in the net amount of $370. 32 were due the Collector at
the close of the audit period, as shown on exhibit B. With the exception of
$1. 60 overpaid by the State, the amount receivable was for current remittances.
EXCESS INCOME
Excess income was remitted promptly on the basis of the Collectors
annual report. Minor audit adjustments to income and expenses disclosed that
excess income had been underremitted $3. 10, as shown on exhibit C.
INCOME AND EXPENSES
The annual report of income and expenses for 1956 was filed promptly
and was correct except for very minor errors. Income and expenses as audited
are detailed on schedule 1-C.
Expenses appeared reasonable and were substantiated by invoices and
canceled checks. The operation of the office appeared to be generally
economical.
COMPENSATION
The Collectors compensation of $8500, as provided by
Chapter 28398, Acts of 1953, was increased to $10,000 on January 1, 1957, by
the provisions of Chapter 57-607.
DEPOSITORY COLLATERAL
Collateral pledged to secure the Collector' s depository accounts was
adequate.
CASH RESOURCES AND LIABILITIES
Cash resources exceeded liabilities of record in the amount of
$2, 639. 23, as shown on exhibit D.
RECORDS
Records of the office were generally accurate and well kept. A
balanced cash record was not kept. The Collector stated that a balanced cash
record would be installed in the near future.
RETIREMENT
Retirement contributions were deducted end remitted for salaries
paid to employees.
The Collectors personal account with the retirement system to
August 31. 1957. was as follows:
COMPENSATION CONTRIBUTION
REQUIRED
BALANCE UNDERREMITTED, AUGUST 1 . 1956 S $3.233.65
1956 FROM AUGUST 1 3.541 .67 212.50
1957 To AUGUST 31 6.657.53 399.45
Total Contributions Due $3,845.60
REMITTED To AUGUST 31 , 1957 3.066.25
Balance Underremitted $ 779.35
EXHIBITS AND SCHEDULES
The following exhibits and schedules are attached to and form a part
of this report:
EXHIBIT - A Collections and Distributions.
EXHIBIT - B Commissions.
EXHIBIT - C Excess Income Payable.
SCHEDULE 1-C Income Account.
EXHIBIT - D Cash Resources and Liabilities.
EXHIBIT - E Tax Roll Balances.
SCHEDULE - 1 Receipt Blanks and Motor Vehicle License Plates on Hand.
Respectfully submitted,
(Signed) Bryan Willis,
State Auditor
Audit made by:
(Signed) Charles C. Rehwinkel, Auditor
MONROE COUNTY EXHIBIT - A
TAX COLLECTOR
COLLECTIONS AND DISTRIBUTIONS
August 1, 1g56 to August 32, 1957
Total General Intangible Occup. and Motor
Taxes Beverage Vehicle
Licenses Licenses
On Rend. August 1, 1956 $ 3,081.07 $ 93.36 $ 2,660.77 $ 326.96 $ - -
Collections, Audit Period:
Taxes On Ro11&
Prior Years $ 128.06 $ $ 128.06 $ $
1958 1,477,735.94 1.458,188.51 19.587.43
On Execution Register 82.15 82.15
Interest Added 1.583.15 1.548.69 14.48
Advertising 1,106.40 L 163.75 2.85
Class C 28.131.35 28, 131.35
State Licenses:
1958 12,475.81 737.17 14738.84
1957 340,868.28 39,415,07 310,463.19
County Licenses,'
1958 21)0.83 200.83
1957 32,805.29 32.605.29
Judge's License Ftes 408.00 408.00
Total Collections $1,904,365.24 $1.460.900.95 $47,906.10 $73.366.38 3."22,191.83
TOTAL TO BR DISTRIBUTED $1.907,448.31 $1,460.994.30 $50,586.87 $73.683.31 $322,191.83
Distributions;
Regular, for commissions
(Exhibit B) $1,571,123.12 $1.451,717.28 $48,739.98 $70,605.86 $
Beverage License Transfers 2,384.00 2.384.00
Individual Tax Sales 7,999.92 7,999.92
COunt9 Judge 408.75 408.75
Motor Vehicle Commissioner 320,928.78 32%928.76
Advertising 1,186.40 1,183.75 2.65
fetal Distributed $1,904,028.95 $1,480.400.95 348.742.63 673.455.61 $320.928.76
On Hand, August 31, 1967:
Remitted in Regular Course 3,326.06 1,829.29 233.70 1,265.07
Errors and Omissions 89.30 93.35 -5>O5 1.00
TOTAL $1,907,446.31 $1.460,994.30 $50.568.87 573,603.31 $322.191.83
EXHIBIT - A
EXHIBIT - B MONROE COUNTY
TAX COLLECTOR
COMMISSIONS
August 1, 1056 to August 31, 1057
TAXING UNIT TAX REMITTANCES
YEAR FOR
COMMISSIONS
State:
Licenses Due 8-1-56 $
1955-56 372.97
1956-57 37. 483.89
Intangible Due 8-1-56
Prior Years 206.53
1956 45.864.36
1957 2,689.09
Total State
County 1955 269. 98
1956 769.919.34
Total County
School District Current Due 8-1-56
1956 460,862.52
Total School District Current
School Districts I .4 S Due 8-1-56
1956 184.345. 02
Total School Districts I & S
Anti-Mosquito District Due 8-1-56
1956 69. 129.42
Total Anti-Mosquito District
Individual Sale
Tax Redemptions
TOTAL 51,571, 123. 12
Received January 1 to July 31, 1955
Total Received in tg56
Notes: (1) Figure in italics is an overpayment.
EXHIBIT - B
BXBIBIT - B
COMMISSIONS
Receivable Received Balance
1958 1957 Receivable
from 8-1 to 8-31 (1)
$ 7.35 $ 7.35 $ $
11. 19 11. 19
1,574.52 1,480.11 85.85 8.56
$ 1.593.06 $ 1,498.65 $ 85.85 $ 8.56
$ 42.01 $ 42. 01 $ $
8.76 5. 05 5.31 -2.6o
1,467.29 698.00 696. 46 72.83
266.91 266. 91
$ 1, 784.97 $ 745. 06 $ 701.77 $338. 14
$ 3,378.03 $ 2.243. 71 $ 787. 62 $346. 70
$ 8. 10 $ 8. 10 $ $
23,547.58 1,350.05 22, 173. 91 23. 62
$23,555. 68 $ 1,358. 15 $22, 173.91 $ 23.62
$ 124.62 $ 124.62 $ $
13,825. 88 571.43 13,254.45
$13,950.50 $ 696. 05 $13, 254.45 - $ - -
$ 35.60 $ 35.60 $ $
5.530.35 228.57 5,301. 78
$ 5. 565.95 $ 264. 17 $ 5,301. 78
$ 26.70 $ 26.70 $ $
2.073. 88 2, 073. 88
$ 2,100.58 $ 26.70 $ 2,073.88 $ - -
$ 394.33 $ - - $ 394.33
$ .47 $ .05 $ .42 $ -
$48,945.54 $ 4,588. 83 $43,986.39 $370.32
37,583.33(2)
542, 172. 16 To Schedule 1-C
(2) From preceding audit report.
EXHIBIT - B
MONROE COUNTY EXHIBIT - C
TAX COLLECTOR
EXCESS INCOME PAYABLE
August 32, 1957
TOTAL D U E
Board Board
of County of Public
Commissioners instruction
Balance Unremitted, August 1, 1956 $ 251. 74 $ 212. 54 $ 39. 20
Accrued in 1956 3, 778. 38 2, 858. 38 920.00
Total $4,030. 12 $3, 070. 92 $959. 20
Remitted:
November 7, 1956 $ 251. 74 $ 212.54 $ 39. 20
January 14. 1957 3, 775. 28 2, 852.30 922.98
Total Remitted $4, 027. 02 $3,064. 84 $962. 18
Balance Unremitted $ 3. 10 $ 6.08 $ -2.g8
EINIBIT - C
. e
SCHEDULE x-C MONROE COUNTY
TAX COLLECTOR
INCOME ACCOUNT
January 1, 1956 to August 3x, 1957
1956 1957
To 8.31
Gross Income
Commissions, Exhibit B 642. 172. 16 $43.986.39
Tax Certificate Fees 295.50 258.90
Collection Costa 194.00 302.00
Motor Vehicle License Pees 6, 775. 75 6,324.50
Beverage License Transfer Fees 14. 75 9. 75
Total Gross Income 649, 452. 16 $50, 881. 54
Expenses
Salaries $26,087. 50 $18, 250. 00
Tax Collectors° Association Dues 85.00
Travel Expense 55.09 215. 61
Legal Fees 150.00
Printing 170.96 72. 20
Advertising 47. 15 8.33
Bonds and Insurance 898. 63
Notary Commission Pees 10. 00
Collection Costs, Class C 512.74 137.00
Collection Costs, Personal Taxes 190. 00 302.00
Automobile Expense 900.00 525. 00
Automobile Expense Paid to Employee 900.00 1, 200.00
Office Equipment 7,922.69
Postage Stamps 50.00 35.00
Repairs 20.00
Miscellaneous 157. 65 15.00
Total Expenses $37, 173.78 $21, 743. 77
Net Income 812, 278. 38 $29, 137. 77
Compensation 8,500. 00 6. 657. 53
Excess Income $ 3.778. 38 $22,480. 24(1)
Note: (1) Not payable until after the end of the year. but the amount is
calculated and shown since it is in excess of the compensation
of the Tax Collector to date.
SCHEDULE i-C
MONROE COUNTY EXHIBIT - D
TAX COLLECTOR
CASH RESOURCES AND LIABILITIES
August 31, 1957
Cash Resources
Cash in Office $ 2,317.68
Cash in Banks 26,958.85
Total Cash Resources $29,276.53
Cash Liabilities
Remittances in Regular Course after August 31, 1957
(Exhibit A) $ 3, 328.06
Errors and Omissions (Exhibit A) - 89. 30
Excess Income Payable (Exhibit C) 3. 10
Excess Income Accrued in 1957 to August 31
(Schedule 1-C) 22,480. 24
Salary Deductions Unremitted:
Withholding Taxes $604.60
Retirement 132.00 736.60
Total Cash Liabilities $26,637. 30
Tax Collector 2,639.23
Total $29,276.53
EXHIBIT - D
EXHIBIT - E MONROE COUNTY
TAX COLLECTOR
TAX ROLL BALANCES
Rolls Open During Period August 1, 1956 to August 31, 1957
1956 ROLLS
General Intangible
(1)
DEBITS
Charged on Rolls $1,505,202.42 $20,350.77
Additions to Rolls 8, 121.87
Supplemental Assessments 48. 65
Assessor' s Corrections -9,763.61 -15.14
Excess of Credits . 18
Total $1,503,560.86 $20,384. 28
CREDITS
Collected on Rolls $1,458, 168.51 $19,567. 43
Discounts 41, 141. 97 673. 76
Total Collections $1,499,310.48 $20, 241. 19
Execution Register 143.09
E & 1 List 4,250.38
Total $1,503;560. 86 $20,384. 28
Percentage of Collections 99. 72 99. 30
Note; (1) Does not include class C taxes.
EXHIBIT - E
MONROE COUNTY SCHEDULE - 1
TAX COLLECTOR
RECEIPT BLANKS AND MOTOR VEHICLE LICENSE PLATES ON HAND
August 31, 1957
•
RECEIPT BLANKS
CLASS NUMBERS
Intangible Taxes, Class C 29551-30000
Occupational Licenses, 1956-57 1229- 1500
MOTOR VEHICLE LICENSE PLATES, 1957 SERIES (PREFIX NO. 381
CLASS NUMBERS CLASS NUMBERS
PL 7382-8500 V 896-1200
D 174- 250 BB 116- 125
W 4324-5000 B 7- 10
WW 123- 200 L 61- 125
T 334- 600 HB 681- 900
E 104- 200 N 1- 5
C 12- 20 0 43- 50
C 1/2 12- 20 PO 42- 50
GW 9- 10 V. 34- 40
G 6- 10 A 976-1200
GH 203- 300 M 65- 75
GB 1022-1300 Q 14- 25
CV 406- 600 Aircraft 11- 25
SCHEDULE - 1
1
"444 " '�5 STATE OF FLORIDA
STATE AUDITING DEPARTMENT
GOD yrn
BRYAN WILLIS. C.P.A.
STATEAUDITOR
Tallahassee, Florida
January 2, 1958
Honorable LeRoy Collins, Governor
AND THE
Legislative Auditing Committee
Sirs:
Pursuant to law, I have directed that an audit be made
of the accounts and records of
HON, CLAUDE A. GANDOLFO (DECEASED)
FORMER ASSESSOR OF TAXES. MONRO'£ COUNTY
For the period beginning August 1, 1955,
and ending April 6, 1957,
the date of his death,
with subsequent transactions in his accounts
to August 31, 195y,
and present this report thereon.
Since the income of the office is on the basis of
calendar years, the income for the entire year 1955 is shown in
this report.
GENERAL STATEMENT
Cash for all Iiabilities of record at April 5, 1957,
was transferred to the successor in office on April II , 1957.
Detailed comments are made under appropriate headings.
DISTRIBUTIONS TO CLOSE ACCOUNTS
The following is a summary of distributions to close the accounts of
the former Assessor, except for subsequent collections by the present Assessor
of City of Key West commissions earned by the former Assessor:
AMOUNTS DUE. APRIL 6, 1957
BOARD OF COUNTY COMMISSIONERS;
EXCESS INCOME (EXHIBIT B) . UNDERREMITTED $ 846.99
BOARD OF PUBLIC INSTRUCTION;
EXCESS INCOME (EXHIBIT B) . OVERREMITTED -732.44 $ 114.55(1 )
SUCCESSOR IN OFFICE. JOE ALLEN;
EXCESS INCOME ACCRUED IN 1957 TO APRIL 6
(SCHEDULE 1-B) 6,098.55
UNREMITTED EMPLOYEE SALARY DEDUCTIONS 34. 17
Total Due $6,247.27
AMOUNT DISTRIBUTED
SUCCESSOR IN OFFICE. JOE ALLEN:
AVAILABLE CASH IN MONROE COUNTY TAX ASSESSOR'S
OFFICE OPERATING ACCOUNT TAKEN OVER BY
MR. ALLEN ON APRIL 11 . 1957 36,400.02
SALARY ADVANCES TO EMPLOYEES ASSUMED BY
MR. ALLEN ON APRIL 11 , 1957 502.40
Total Distributed $6.902.42
LESS. FORMER ASSESSOR'S EOUITV,
REFUNDED APRIL 26. 1957 $ 198.28
TO BE REFUNDED 456.87 655. 15
Total $6.247.27
NOTE; (1 ) REMITTED TO THE SUCCESSOR IN OFFICE. RECOMMENDATIONS FOR THE
REMITTANCE AND ADJUSTMENT OF THESE AMOUNTS BY THE SUCCESSOR ARE
DISCUSSED UNDER THE HEADING EXCESS INCOME.
An available balance of $846. 19 in an account titled
Claude A. Gandolfo, Tax Assessor, In the Key West State Bank was not
transferred to the successor in office. Since liabilities of record have
been accounted for. as shown above, this amount represents edditional equity
of the former Assessor. The account should be closed and the balance
transferred to the former Assessors estate.
COMMISSIONS
Commissions receivable at April 6, 1957, amounted to $11 ,203. 99.
Of this amount, $5,557.68 was due from State and county taxing agencies and
$5.646.31 was due from the City of Key West.
Since the former Assessor has received the maximum compensation
allowable by Chapter 28397. Acts of 1953, and Chapter 57-667, Acts of 1957.
he has no further interest in the $5,557. 68 commissions due from the State
and county.
One-tenth of the $5,646.31 commissions due on the 1956 roll from
the City of Key West should be remitted by the present Assessor, upon their
receipt, to the former Assessor's estate pursuant to the ❑rovisions of
Chapter 31008. special Acts of 1955.
Of the commissions paid to the present Assessor on the 1957 roll by
the City of Key West. 96/365 will have been earned by the former Assessor.
Consequently. out of each commission payment received on the 1957 roll by the
present Assessor, 1/10 of 96/365 should be remitted to the former Assessor' s
estate.
Commission payments to the former Assessor were made on tax rolls
through 1954 under the provisions of Chapter 20936. Acts of 1941. In July
1955 the former Assessor notified the Board of County Commissioners in
accordance with Section 193.65(6), Florida Statutes, that he had elected to
be paid pursuant to the general law. Commission payments beginning with the
1955 roll were, therefore, made in accordance •ith the general law.
VALUATIONS
The valuations of the tax rolls for the years in the audit period
are summarized as follows:
ROLL GENERAL INTANGIBLE
Homestead Nonexempt Total (EXCLUDING
CLASS C)
1955 $12.569.980 $43,355,084 $55,925,064 $18.398.010
1956 13,992.530 47.683.335 61 .675.665 23.362.867
TAX ROLLS
Tax rolls were neat and well prepared. Corrections to the tax rolls
after delivery to the Tax Collector were made in conformity with the
Comptrollers regulations. Penalties were properly assessed for failure to
file returns of personal property as required by law.
EXCESS INCOME
As a result of audit adjustments, excess income was underremitted in
the net amount of $114.55, as detailed on exhibit B. This amount was
transferred to the successor in office on April 11. 1957. The present Assessor
should adjust the over• and underremittences of excess income to the two county
boards, as shown on exhibit B, by deducting $732.44 from any 1957 excess income
due the Board of Public Instruction at December 31, 1957, and remitting this
amount plus the $114.55 (noted above), totaling $846.99, to the Board of County
Commissioners.
Excess income accrued in 1957 to April 6 totaled $6,098.55, as shown
on schedule 1-B. This amount was transferred to the successor in office on
April 11. 1957, to be accounted for by him at the end of the year 1957.
1
INCOME AND EXPENSES
Annual reports of income and expenses required by law were filed.
Expenses reported appeared to be generally proper. Canceled cheeks
were on hand to support all salaries and the major portion of other expenses.
Invoices were on file, with a few exceptions, to support the expenses.
A budget for 1956 was submitted to the Comptroller in accordance
with the provisions of Section 193.02, Florida Statutes. Capital outlay
expenditures for office equipment in 1956 exceeded the amount budgeted by
$16,698. 79.
COMPENSATION
Compensation of the former Assessor was fixed at $8,500 per year by
Chapter 28397, Acts of 1953. Chapter 57-667. Acts of 1957, increased the
compensation to $10,000 per year effective January 1 , 1957.
Compensation for preparing the tax roll of the City of Key West is
governed by Chapter 31006, Special Acts of 1955, and is in addition to that
allowed by the lows mentioned above. The additional compensation received
during the audit period under this special law was as follows.
PERIOD AMOUNT
1956 51 ,889.00
1957 To APRIL 6 656.40
Additional compensation due the former Assessor on future commissions
to be paid by the City of Key West is discussed in detail under the heading
COMMISSIONS.
RECORDS
Income and expense records were fairly well kept.
RETIREMENT
Proper deductions and remittances were made for employees° retirement
contributions.
EXHIBITS AND SCHEDULE
The following exhibits and schedule are attached to and form a part
of this report.
EXHIBIT - A Commissions.
EXHIBIT - B Excess Income Payable.
SCHEDULE 1-B Income Account.
Respectfully submitted,
(Signed) Bryan Willis.
State Auditor
Audit made by:
(Signed) Charles C. Rehwinkel, Auditor
EXHIBIT - A MONROE COUNTY
FORMER ASSESSOR OF TAXES
COMMISSIONS
August 1, 1655 to April 6, 1057
Tax Rolls Gross Advances Less
Year Taxes Commissions Due Commis-
Levied slops On
Errors
State 1954 $ 34,583.66 $ 1.241.69 $ $ 17.66
1955 45,993.90 1,469.87 7.02
1956 38,477.04 1,319.56
1957 382.80
Total State $ 4,031.12 $ 382.80 $ 24.68
County 1953 577,585.42 $ 12.101.70 $ $ 72.97
1954 741,957.02 15.389.14 136.84
1955 812,865.06 24.835.95 271.62
1956 766,042.29 23.431.27
1957 6,248.36
fatal County $ 75.758.06 $ 6.240.36 $481.43
School District Current 1953 251.036.67 $ 5,020,73 $ $ 31.71
1954 274,947.97 5,498.95 50.71
1955 305,757.65 9,172.73 101.86
1956 176.833..35 14,305.00
1957 3,814-68
fotal School District Current $ 33,997.41 $ 3.814,68 $184.28
School Districts I d S 1955 67.372.85 $ 2,621.19 S $ 29.71
1956 190,733.34 5.722.00
1957 1.525.88
Total School Districts I h S $ 8.343,19 $ 1,525.88 $ 29.71
Monroe County Anti-kosquito District 1953 35,862.36 $ 717.25 $ �y— $ 4.53
1954 39,278.29 785.57 7.25
1955 65,503.98 1,965.12 21.22
1956 71,525.00 2,145.75
1957 572.20
fotnI Monroe County Anti-Mosquito
District $ 5 613.69 $ S/2.20 $ 33.00
EX11.7EIT -• A
Wont 'd.
EXHIBIT - A
Commissions Received Received. hodit Period Balance
Retainage Receivable Prior to 1866 1966 1957 Receivable
8-1-55 from 8-1 to 4-6 (1)
S $ 1.224.03 $ 1.074.68 $ 149.35 $ $ $
1.462.85 702.05 760.80
191.40 1,128.16 765.62 362.54
382.80 382.80
$ 191.40 $ 4.197.84 $ 1.074.68 $ 851.40 $ 1.526.42 $ - - S 745.34
$ S 12.028.73 612.332.27 $ S -363.54 $ $
15.252.30 12.265.72 -708.89 3.721.47
24.564.33 7.455.00 12,973.19 4.790.43 -650.29
4.686.25 18.745.02 19.108.56 -363.58
6.248.36 6.248,36
$4,686.25 $ 76,838.74 $32.082.99 612,268.30 $23,535.45 $ 6.248.36 $ 2.703.64
$ $ 4.989.02 $ 4.526.50 $ S 462.52 $ $
5.448.24 4.371.19 25.97 1.051.08
9.070.87 2,520.00 4.763.66 1.680,51 106.70
2.861.00 11,444.00 10.981.46 462.52
3.814.68 3.814.68
$2.861.00 $ 34.766.81 $11,417.69 S 4.789.63 613,124.51 $ 3,814,68 $ 1,620.30
$ $ 2.591.48 S $ 2,081.05 $ 520.26 S S -9.83
1,144.40 4.577.60 4,577.60
1.525.88 1.525.88
$1,144.40 S 8.694.96 $ - - $ 2.061.05 S 5,097.86 $ 1,525.88 $ -9.83
$ $ 712.72 $ 651.43 $ $ 61.29 $ S
778.32 624.46 -6.71 160.57
1.943.90 1.560.79 249.79 133.32
429.15 1.716.60 1,655.31 61.29
$72.20 429.15 143.05
$ 429.15 $ 5.723.74 $ 1.275.89 S 1,554.08 S 1.966.39 $ 429.15 $ 498.23
EXHIBIT - A
(Cont'd.J
EXHIBIT - A MONROE COUNTY
Wont id. /
FORMER ASSESSOR OF TAXES
COBBISSIOBS
August 1, 1055 to Agri/ 6, 1957
Tax Rolls Cross Advances Less
Year Taxes Commissions Due Commie-
Levied stops on
Errors
City of Key West 1956 S616,796.44 $ 24,671.46 $ S135.11
1957 6.564.00
rota/ City of ley West $ 24.671.46 $ 6,564.00 5135.11
Tax Redesptione $ 6.00 $ • -
:OPAL $152.420.93 $19.107.92 $880.21
Received 1955 to July 31, Audit Report No. 4336
fatal Received in 1955
Note ;YS Figures in italics are overpayments.
EXHIBIT - A
EXHIBIT - A
(Cont'd. )
C lone Received Received. Audit Period Balance
Retaliage Receivable Prior to 1955 1958 1957 Receivable
8-1-55 from 8-1 to 4-8 II)
E E 24,536.35 $ $ $18.890.04 S S 5.646.31
6.564.00 6.564.00
E - $ 31,100.35 $ - - S - - $18,890.04 $ 6.564.00 S 5.646.31
E - E 6.00 $ - - S 4.02 S 1.18 $ .60 $ - -
S9,312.20 $161.328.44 $45.851.25 S21.548.48 $64.141.85 $18.582.87 $11,203.99
10,387.16
631,935.64 To Schedule 1-B
EXHIBIT - A
'1
EXHIBIT - B MONROE COUNTY
FORMER ASSESSOR OF TAXES
EXCESS INCOME PAYABLE
April 6, ig57
TOTAL D U E
Board or Board or
County Public
commissioners instruCt!on
Balance Unremitted, August 1 1955 $ 17. 27 $ 13 . 20 $ 4..07
Accrued, Audit Period.
1955 1,.765. 83 1.277.. 72 488. 11
1956 6. 425 75 4. 600..26 1, 825.49
Total $8,208. 85 $5„191.. 18 $2, 317.67
Remitted.
December 14, 1955 $ 17.27 $ 13.20 $ 4.07
January 18, 1956 1. 635, 60 1. 183.52 452. 08
January 3, 1957 6. 441. 43 3.. 847.47 2,593,96
Total Remitted $8,094 30 $5, 044. 19 $3, 050. 11
Balance, April 6. 1656 $ 114.55(1) $ 846. 99 $ -732,44
Note,. Figure in italics is an overpayment.
(1) Transferred to the successor in office on April 11,. 1957.-
EXHIBIT - B
MONROE COUNTY SCHEDULE 1-B
FORMER ASSESSOR OF TAXES
INCOME ACCOUNT
January Ip 2955 to Apra 6, t957
1955 1956 1957
To 4-6
dross Income
Commissions, Exhibit A 01,935. 64 $64, 141. 85 $18, 582.87
County, Chapter 23778, Acts of 1947 2,037,00
Total Gross Income $33.972. 64 $64, 141.85 $18,582.87
Expenses
Salaries $18,449, 71 $36, 798. 79 $ 8, 842,95
Automobile Expense 821, 35 1,029, 11 70,57
Travel Expense 3, 212.43 1,334.67 83,.34
Postage 206. 29 300, 00 100.00
Insurance and Bonds 177,89 169.. 70
Office Expenses 92.69 264.31 100. 92
Legal Fees 150.00 150.00
Tax Assessors' Association Dues 105..00 110. 00
Equipment 441. 90 7, 169. 73
Miscellaneous 49,55 . 79
Total Expenses $23, 706, 81 $47,327. 10 $ 9, 197, 78
Net Income $10,265,83 $16,814. 75 $ 9,385, 00
Compensation 8,500,00 10,389.00 3,286,.54
Excess Income $ 1. 765.83 $ 6,425.. 75 $ 6,098.55(1)
Notes (1) Not payable to the county boards until after the end of the year,
This amount was transferred to the successor in office on
April II, 1957.
SCHEDULE 1--B
p'05E 3S
PA
L 0I STATE OF FLORIDA
A 'P STATE AUDITING DEPARTMENT
GOD wE
BRYAN WILLIS. C.P.A.
STATE AUDITOR Tallahassee, Florida
January 2, 1958
Honorable LeRoy Collins, Governor
AND THE
Legislative Auditing Committee
Sirs:
Pursuant to law. I have directed that an audit be made
of the accounts and records of
HON. JOE ALLEN
ASSESSOR OF TAXES. MONROE COUNTY
For the Period beginning April 11, 1957,
the beginning of his term of office,
and ending August gr, 1957,
and present this report thereon.
GENERAL STATEMENT
Cash resources were sufficient to cover liabilities of
record on August 31, 1957.
Excess income in the amount of $114. 55, underremitted to
the county by the former Assessor, was received by the Assessor
for payment to the county.
Excess income accrued in 1957 to August 31 totaled
$6,000. 81. The net amount of $586.35 was due the estate of the
former Assessor. Expenses were substantiated and appeared reason-
able. Records of income and expenses were generally adequate and
fairly well kept.
Detailed comments are made under appropriate headings.
CASH RESOURCES AND LIABILITIES
Cash resources of record exceeded liabilities of record
by $65. 39 on August 31, 1957, as shown on exhibit C.
COMMISSIONS
Commissions in the net amount of $22,128.59 were receivable, as
shown on exhibit A. Commission advances totaled $2,215.20 and are included in
the amount receivable.
Included in the commissions receivable on August 31, 1957, ►as
$6,646.31 due from the City of Key West for preparation of the 1956 tax roll.
One-tenth of this amount or $564.63 was compensation earned by the former
Assessor. When these commissions are received, the former Assessor's
proportion should be remitted to his estate.
One-tenth of all commissions received from the City of Key lest is
allowed as the Assessor's compensation for preparing the city tax rolls, as
provided by Chapter 31008, Special Acts of 1955. A portion of the compensation
allowable on the 1957 roll was earned by the former Assessor, Since the former
Assessor held the office for the first ninety-six days in 1957, his estate is
entitled to 96/385 of the compensation calculated on each commission payment
received from the city on the 1957 roll. Compensation due the former Assessor
on the commissions received during the audit period amounted to $129.48, as
shown on exhibits B and C.
EXCESS INCOME
The former Assessor had underremitted excess income in the net
amount of $114.55. An analysis of the underremittance is as follows:
UNDERREMITTED TO BOARD OF COUNTY COMMISSIONERS $ 846.99
OVERREMITTED TO BOARD OF PUBLIC INSTRUCTION -732.44
Underremitted $ 114.55
The Assessor received sufficient cash from the former Assessor to
cover the unremitted excess income shown above. The Assessor should adjust
the over- and underremittances of excess income (shown above) by deducting
$732.44 from any 1957 excess income due the Board of Public Instruction at
December 31, 1957, and remitting this amount plus the $114.55, totaling
$846.99, to the Board of County Commissioners.
Excess income accrued in 1057 to August 31 totaled $6,000.81, as
shown on exhibit B. It is included in the liabilities shown on exhibit C.
AMOUNTS DUE ESTATE OF FORMER ASSESSOR
Assets received by the Assessor on April 11. 1957, exceeded the
liabilities of record on April 6, 1957. by $655. 15. This amount re➢resented
the former Assessor' s equity in the assets of the office on April 6, 1957.
Additional compensation due the former Assessor was received during the period
covered by this report, as discussed under the heading COMMISSIONS.
The net amount to be remitted by the Assessor to the estate of the
former Assessor at August 31, 1957, is summarized as follows:
EOUITY IN RESOURCES. APRIL 6, 1957 $655. 15
COMPENSATION RECEIVED APRIL II TO AUGUST 31 . 1957 129.48
Total $784.63
LESS. REMITTED APRIL 26, 1957 198.28
Amount to be Remitted $586.35
COMPENSATION
The Assessor' s compensation is governed by Chapter 57-667. Acts of
1957, and Chapter 31008, Special Acts of 1955. Chapter 57-667 fixes the
compensation of the Assessor at $10,000 per year. Compensation in addition to
that allowed by Chapter 57-667 is provided by Chapter 31008, Special Acts of
1955, for preparing the City of Key West tax roll.
INCOME AND EXPENSES
Income and expenses are detailed on exhibit B.
Expenses appeared to be proper and were substantiated by invoices
and canceled checks.
RECORDS
Income and expense records were generally adequate and fairly well
kept. After the close of the audit period, the Assessor installed a balanced
cash book for recording all income and expenses of the office.
RETIREMENT
Salary deductions for employees° retirement contributions were made
and remitted to the retirement system as required by law.
The Assessor made monthly remittances to the system for his personal
account on the basis of his personal withdrawals.
EXHIBITS
The following exhibits are attached to and form a part of this
report:
EXHIBIT - A Commissions.
EXHIBIT - B Income Account.
EXHIBIT - C Cash Resources and Liabilities.
Respectfully submitted.
(Signed) Bryan Willis,
State Auditor
Audit made by:
(Signed) Charles C. Rehwinkel, Auditor
EXHIBIT - A. MONR0E COUNTY
ASSESSOR OF TAXES
COMMISSIONS
April 11, 1957 to August 31, 1957
Tax Rolls Gross Advances
Year Taxes Commissions Due
Levied
State 1956 S 46.663.18 S 1.483.26 S
1957 574.20
total State $ 1,483.26 S 574.20
County 1954 741.957.02 $ 15.389.14 $
1955 812.865,06 24.835.95
1956 770,168.20 23.555.05
1957 12„496.72
total County $ 63.780.14 S12 496 72
School District Current 1954 274.947.97 $ 5.498.95 S
1955 305,757.65 9.172.73
1956 479.407.90 14.382,24
1957 8.,583.03(2/
total School District Current $ 29,053-92 $ 8.583.03
School Districts I d s 1955 87.372.86 S 2.621.19 S
1956 191.764.82 5.752.94
1957 3. 433.23(21
total School Districts I A 8 $ 8,374.13 S 3 433.23
Monroe County Anti Mosquito District 1954 :39,278.29 $ 785,57 S
1955 65.503.98 1,965.12
1956 71.9/4.85 2.157.45
1957 1. 287.45(2,
Total Monroe County
Anti-Mosquito District S 4.908,14 S 1,287 45
City of Key West 1956 616.786.44 S 24.671.46 $
1957 13, 126.00
Total City of fey Rest $ 24.671.46 $13.128.00
Tax Redemptions
TorAD 5132.271,80 $39 502.63
Received 1957 to April 6
Total Received in 1957 to August 31
Notes. (11 Figure:: in italics ere overpayments.
(21 lincludes advances due September 1, 1957, since they were received by the Assessor
on August 16 and August 27. 1957.
EXHIBIT - A
3
EIBIBIT - A
6 e e L Commissions Received Received Balance
Commissions Retalnage Receivable Prior to 1957 Receivable
on Errors 4-11-57 from 4-11 II)
to 8-31
$ $191.40 $ 1,291:86 $ 765 62 S $ 526-24
574.20 574 20
$ - $191.40 $ 1.866,06 S 765 62 $ - - $ 1.100.44
$ 136.84 S $ 15,252.30 S 11.530.83 S $ 3,721.47
271,62 24.564.33 25.218.62 -858.29
148.80 23.406,25 19,108.56 4,297 69
_ 12,496..72 6,248.36 6,248,36
E 557.20 $ - - $ 75,719..60 $ 62106.37 $ 6.248..36 $ 7.364..87
S 50.71 $ S 5.448 24 $ 4,397.16 $ $ 1,051.08
101.86 9,070.87 8,964 17 106 70
92.85 14,289 39 10,981 48 3,307.91
8,583 03 3,814.68 _ 4,.768.35
S 245-42 $ - $ 37,391 53 $ 28,157. 49 4,768,35 $ 4,465.69
S 29.71 $ $ 2.591,48 $ 2,601.31 $ $ -8.83
37.20 5,715 74 4.577. 60 1,138. 14
_ 3.433 23 1.525.88 1,907 35
$ 66 91 $ - - $ 11.140.45 $ 8.704.79 $ 1.907,35 $ 1,128.31
S 7 25 $ $ 778.32 f 617,75 $ $ 160,57
21.22 1,943.90 1.810.58 133.32
14 06 2.143.39 I.655 31 488 08
1,287.45 429,15 858.30
S 42-53 $ - $ 6,153-06 S 4,512.79 $ 858,30 $ 781,97
$ 135.11 $ $ 24.536.35 S 18,890 04 $ $ 5.646.31
�- 13,128.00 6,564.00 4 923. 00 1,641.00
S 135.11 $ $ 37,664,35 S 25,454 04 $ 4,923.00 S 7. 287.31
$ .75 S - $ .75 5 -
$1,047.23 $191.40 $170,535.80 $129,701. 10 $18.706 II $22.128,.59
18.582,87
$37.288.98 To Exhibit B
EIBIBIT - A
EXHIBIT B MONROE COUNTY
ASSESSOR OF TAXES
INCOME ACCOUNT
January 4, 1957 to August 31, t957
TOTAL FROM t- 1 FROM 4, 11
To 4,6, To 8 31 .
CLAUDE A, JOE At;_EN
GANDOLFO
Gross Income
Commissions Exhibit A $37 288. 98 $13. 582, 87 $18. 706. 11
Expenses
Salaries $21. 825 90 $ e R42 95 $12, 982. 95
Automobile Expense. 361 . 18 70.57 290.61
Travel Expense 83. 34 83 34
Postage 111 . 75 100, 00 11 75
Office Expenses 230. 25 100, 92 129, 33
Tax Assessors Association Dues 20. 00 20. 00
Equipment 959. 10 959. 10
Iota: Expenses $23,591.52 $ 9 197.78 $14,393. 74
Yet income $13, 697.46 $ 9 385 09 $ 4..312. 37
Compensation 7,696, 65 3,286,54 4, 410. 11(1)
Excess Income $ 6,000, 81(2) $ 6,098e55(3) $ —97' 74
;totes. ( 1 ; Includes $129,48 (96/365) earned by the former Assessor on
commissions received from the City of Key West.
(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,
(3) Cash to cover this liability was received from the forever
Assessor' s hank account on April Al 1957
f.XB IBZT - 3
MONROE COUNTY EXHIBIT - C
ASSESSOR OF TAXES
CASH RESOURCES AND LIABILITIES
August 31, 1957
Cash Resources
Cash on Band $ 23.41
Cash in Bank 7,293.24
Total Cash Resources $7,316.65
Cash Liabilities
Excess Income Payable (Comments) $ 114.55
Excess Income Accrued (Exhibit B) 6,000.81
Unremitted Salary Deductions:
Withholding Taxes $353.80
Retirement 139.50
Savings Bonds 56.25 549.55
Due Estate of Former Assessor:
Equity of Former Assessor in Resources
Transferred to Mn Allen on April 11, 1957 $655.15
Compensation Due Former Assessor for
Commissions Earned on the 1957 Roll and
Received from the City of Key West after
April 6. 1957 129.48 $784.63
Less, Remittances to Estate of Former Assessor
on April 26, 1957 198.28 586.35
Total Cash Liabilities $7,251.26
Assessor of Taxes 65.39
Total $7.316.65
EXHIBIT — C
1: :
"`a _`s�O STATE OF FLORIDA
b
b s. STATE AUDITING DEPARTMENT
Gon xwe .
BRYAN WILLIS. C.P.A.
STATE AUDITOR
Tallahassee, Florida
January 2, 1958
Honorable LeRoy Collins, Governor
AND THE
Legislative Auditing Committee
Sirs:
Pursuant to law, I have directed that an audit be made
of the accounts and records of
HON. RAYMOND R. LORD
COUNTY JUDGE, MONROE COUNTY
For the period beginning August i, 1956,
and ending August 32, 2357,
and present this report thereon.
Since the income of the office is on the basis of
calendar years. the income for the entire year 1956 is shown in
this report.
GENERAL STATEMENT
Collections of record were accounted for by remittances
or by cash on hand. Depository security was not adequate for a
short period. Financial records were inadequate.
Detailed comments are made under appropriate headings.
LICENSES
Collections for licenses were accounted for by
remittances or by cash on hand. License reports were made
monthly, except for game licenses which were reported irregularly.
Drivers` license reports contained numerous errors and omissions.
as shown on exhibit A.
INCOME AND EXPENSES
The income accounts are shown on exhibit B. An annual report of
income and expenses for 1956 was filed promptly. Income and expenses as
reported by the Judge are summarized as follows
INCOME $8.456.35
EXPENSES 5. 169.24 •
Net Income $3,287. 11
COMPENSATION EARNED 8.500.00
Compensation Due 65,212.89
Audit adjustments were made to both income and expenses. As a result,
additional compensation of $493.40 is due the Judge under Chapter 28491.
Acts of 1953. Other expenses appeared reasonable and were generally
supported by Invoices.
Fees charged for services appeared to conform to the statutes. No
criminal case matters were handled by the Judge.
CASH RESOURCES AND LIABILITIES
The cash resources were adequate for all liabilities of record.
The cash resources and liabilities at August 31. 1957, are shown on exhibit C.
DEPOSITORY SECURITY
During part of September and October 1956. the drivers' license
collections deposited in the hank caused the balance to exceed the FDIC
security.
COMPENSATION
The Judge' s snnual compensation of $8,500, as provided by
Chapter 23491. Acts of 1953, was increased to $10,000 on January 1, 1957, by
the provisions of Chapter 57-605.
Additional compensation amounting to $119.55, as shown in prior
audit report No. 4502, page 44, was paid by the county on December 31, 1956.
RECORDS
Financial records consisted of two separate sets of books, neither
of which was adequate. One set of books was a single entry journal for fees
received and expenses paid with no distributions by source or purpose. The
other record was kept on the forms prescribed for the uniform system of
accounts, being copied by the bookkeeper from the single entry record kept by
the Judge. Apparently no attempt was made to balance this cash book with the
bank account. Since July 1, 1957. the Judge has issued prenumbered receipts
for money collected. It is recommended that receipts be deposited intact in
the bank and that disbursements be made by check. The receipts and checks
should be posted to the cash book prescribed for the uniform system of
accounts. The cash book should be balanced at least monthly.
Fees earned in probate matters were recorded in the probate docket.
However, deposits in advance for fees were generally not shown on the docket
with the result that the accuracy of the amount shown on exhibit C as
unearned probate deposits could not be definitely determined. Frequently,
several cases were crowded on one page of the docket. A separate page is
necessary for each case to provide orderly recording of the transactions.
The adequate and accurate records now required by chapter 57-349,
Acts of 1957, were not kept.
RETIREMENT
The Judge' s personal account with the retirement system to
December 31, 1956, was as follows:
COMPENSATION CONTRIBUTION
REQUIRED
BALANCE UNDERREMITTED.
JANUARY I . 1956 $ $399.89
1956 8.500.00 510.00
Total Contributions Due $909.89
REMITTED TO DECEMBER 31 . 1956 399.80
Balance Dnderremitted, December gi, ig56 $510.09(11
NOTE' 11 ) AFTER A REMITTANCE OF 5510.09 ON JANUARY 31 . 1957,
FOR 1955 AND 1956. THE ACCOUNT WAS CURRENT.
The one regular full-time employee was not a member of the
retirement system.
EXHIBITS
The following exhibits are attached to and form a part of this
report:
EXHIBIT - A Licenses.
EXHIBIT - 8 Income Account.
EXHIBIT - C Cash Resources and Liabilities.
Respectfully submitted,
(Signed) Bryan Willis,
State Auditor
Audit made by:
(Signed) John Robert Denny, Auditor
EXHIBIT - A MONROE COUNTY
COUNTY JUDGE
LICENSES
August 1, 1956 to August 31, 1957
ITEMS AMOUNT
On Hand, August 1, 1956 $ 293, 70
Collected:
Fishing, Hunting, and Trapping Licenses.
Series 1956-57 681, 25
1957-58 24 .50
Drivers° Licenses:
Series 1955-56 250, 90
1956-57 22,002.25
Marriage Licenses 385. 50
Total to be Distributed $23, 638. 10
Remitted, Audit Period`.
Game and Fresh Water Fish Commission $ 712 75
Department of Public Safety 22,254,80
Bureau of Vital Statistics 378 75
Total Remitted $23, 346. 30
Remitted in Regular Course after August 31, 1957•
Department of Public Safety $334.05
Bureau of Vital Statistics 39, 00 373. 05
Errors and Omissions.
Fishing Licenses not Reported:
Series 1957-58�
Series A, Nos 186761-186764 $ 7, 00
Drivers` Licenses Overreportedf
Series 1956-57 -88.25 (1) -81.25
Total $23, 638, 10
EXHIBIT - A
(Cont 'd- )
MONROE COUNTY EXHIBIT - A
(Cont 'd, )
COUNTY JUDGE
LICENSES
August 1, 1956 to August 31, 1957
Note: (1) Drivers" Licenses OverreDorted:
Series 1956-57:
Operators:
Nos. 1354942-1354944 Reported Twice. Reports
Nos. 1 and 2 $ -3.45
Nos. 1354945-1354952 Reported on Report No 1
not Sold -9.20
No. 1354953 Reported Twice, Reports Noe. 1 and 10 -1.15
Nos. 1354954-1354968 Reported Twice, Reports
Nos. 1 and 11 -17.25
Nos 1685157-1685173 Reported Twice, Reports
Nos. 1 and 2 -29.55
Nos. 1685174-1685190 Reported Twice, Reports
Nos 1 and 3 (Reported as a Total of 16 on
Report No. 3) -18.40
Nos, 1685191-1685220 Reported Twice, Reports
Nos. 1 and 4 -34.50
No, 1733285 Reported Twice, Reports Nos 5 and 6
Nos. 1733283. 1733422. and 1765060 not Reported 3,45
Nos. 1355017, 1.785536. 1785599, and 1835245, Voids
Deducted from Total Sold 4. 60
Restricted Operators -
Nos. 59210-59212 and 50657.59722 Reported as a
Total of 68, Report No. 2, Should be 69 1 15
No 105001 not Reported 1 . 15
Delinquent Operators,
Nos. 50377-50380 Reported Twice, Reports
Nos. 3 and 4 -R.6o
Nos 79001-79020 Reported as a Total of 19,
Report No. 6 2. 15
Nos. 50297-50299 Reported as a Total of 2
Report No. 8 2. 15
Chauffeurs:
Nos. 187001-187004 Reported Twice. Reports
Nos 2 and 11 -8. 60
Delinquent Chauffeurs
Overremittance Report No. 120 1 License Including
Fee 2,
Nos. 9391, i1677 Not Reported 6:. 30
Nos. 9385.9388, 9390, Voids Deducted from Total
Sold 15. 75
Restricted Duplicate.
No 1707 not Reported 15
Net Total Overremitted $-88. 25
EXHIBIT - A
EXHIBIT - 8 MONROE COUNTY
COUNTY JUDGE
INCOME ACCOUNT
January 1, 1956 to August gi, 2957
1956 1957
TO 8,31
Gross Income
Prom Individuals:
Probate Fees $ 3,485,45 $2,661.20
Civil Fees 105. 00 90.00
Marriage License Fees I,001,25 749,25
Delayed Birth Certificates 66. 00 22,00
Hunting. Fishing, and Trapping License Fees 4..75 62.50
Drivers' License Fees 3,288.50 294.00
Occupational and Beverage License Fees 408. 00 80. 50
Certified Copies, Marriage Licenses 58.75 63,. 25
Racing Commission License Fees 30.75 30.00
From Governmental Agencies;
Insanity Inquiries 157,50 97.. 50
Payments Under Chapter 28491. Acts of 1953 5, 212.89(1)
Total Gross Income $13,818, 84 $4, 150. 20
Expenses
Salaries $ 5. 129 50 $3,272. 80
Other Office Help 100. 00
Bookkeeping Service 350, 00
Express and Postage 92.24 60.. 47
Telegraph 6.. 10
Advertising Sale of Drivers° Licenses 19.40
Dues and Subscriptions 30. 00 75. 00
Convention Expenses 85.00 93.42
Office Supplies 1. 09
Total Expenses $ 5,812_24 $3,502. 78
het Income $ 8,006,60 $ 647.. 42
Compensation Earned 8,500. 00 647. 42
Compensation Due Under Chapter 28492,
Acts of 1953 $ 493.40 $ - -
Note'i (1) Received January 31, 1957.
EXHIBIT - B
MONROE COUNTY EIBIBIT - C
COUNTY JUDGE
CASH RESOURCES AND LIABILITIES
August 31, 1957
Cash Resources
Cash in Office $ 388.20
Cash in Bank 953.58
Total Cash Resources $1,319.78
Cash Liabilities
Remittances in Regular Course, Exhibit A $ 373.05
Errors and Omissions, Exhibit A -81.25
Deposits by Individuals for Drivers' Licenses 80.00
Unearned Probate Deposits 100.25
Total Cash Liabilities i 472.05
County Judge 847.73
Total $1,319. 78
EXHIBIT — C
'al, 44
va' ( I ,A
#.4,411010' STATE OF FLORIDA
" g STATE AUDITING DEPARTMENT
Wit
BRYAN WILLIS. C.P.A.
STATEAUDITOR
Tallahassee, Florida
January 2, 1958
Honorable LeRoy Collins, Governor
AND THE
Legislative Auditing Committee
Sirs;
Pursuant to law, I have directed that an audit be made
of the accounts and records of
HON JOHN M.. SPOTTSWOOD
•
SHERCFF, MONROE COUNTY
For the period beginning August a. log6.
and ending September 30, 2957,
with subsequent transactions to December Sao 1957,
closing his accounts as a fee officer,
and present this report thereon.
This audit covers transactions through September '
1957, the end of operations under the fee system. As of
October 1, 1957, the office of the Sheriff' began operations under
the provisions of Chapter 57-491 Acts of 1957,
Since the income of the office was on the basis of
calendar years, the income for the entire year 1956 is shown in
this report.
GENERAL STATEMENT
All collections of record were accounted for, Addi-
tional excess income was remitted after the close of the audit
period, Income and expense reports were filed. Depository
security was adequate, Records were well kept.
Detailed comments are made under appropriate headings.
COLLECTCONS AND REMITTANCES
All fines and forfeitures and other collections of
record were accounted for by remittances or by cash on hand
EXCESS INCOME
The overremittance of excess income for 1955 in the amount of
$112. 10, as shown in audit report No. 4502. Rage 49, was refunded to the
Sheriff by the county on December 31, 1956.
Excess income as reported for 1956 and for 1957 to September 30 was
remitted. Additional excess income for 1956 of $150 and for 1957 to
September 30 of $1 was remitted to the counts on December 31, 1957.
INCOME AND EXPENSES
The income accounts are shown on exhibit B. An annual report for
1956 and a report for 1957 to September 30 were on file and were substan-
tially correct. Expenses were supported by paid checks and Invoices, Income
and expenses as reported by the Sheriff are summarized as follows.
1956 1957
To 9 30
INCOME $78,974 .02 567,240, 19
EXPENSES 70. 441 .03 60,840. 12
Net Income $ 8,532.99 $ 6,400.07
COMPENSATION 8.500.00 6,374.97
Excess Income $ 32..99 $ 25, 10
PAYMENTS PER CHAPTERS 28436 AND
28437. ACTS OF 1953
Pursuant to Chapter 23436, Acts of 1953 the county paid the Sheriff
$3. 600 pear year in equal quarterly installments for expenses of the office.
The Sheriff' s annual compensation of $8,500, as provided by Chapter
28437, Acts of 1953, was also paid by the county.
RETIREMENT
Proper deductions and remittances for the Sheriff' s personal
account with the retirement system were made by the county.
Proper retirement contributions for all eligible employees were
deducted and remitted by the Sheriff,
CASH RESOURCES AND LIABILITIES
The cash resources were adequate for all liabilities of record,
The cash resources and liabilities at September 30, 1957, are shown on
exhibit C.
DEPOSITORY SECURITY
Depository security provided by PD/C insurance was adequate to
secure the Sheriff' s accounts.
RECORDS
Records were adequate, generally accurate, and well kept.
EXHIBITS
The following exhibits are attached to and form a part of this
report;
EXHIBIT - A Cash Bonds Held.
EXHIBIT - B Income Account.
EXHIBIT - C Cash Resources and Liabilities.
Respectfully submitted,
(Signed) Bryan Willis,
State Auditor
Audit made by:
(Signed) John Robert Denny, Auditor
MONROE COUNTY EXHIBIT - A
SHERIFF
CASH BONDS HELD
September go, 1957
DEFENDANT DATE AMOUNT
RECEIVED
• �s
Willie Hunter 6-20-51 $ 25. 00
Richard Julian Girten 3-15-52 15.00
Joseph M. Brown 8-15-52 15.00
Patricia Jean Vidzes 12-23-52 25. 00
Guy Chester Cheatham 1- 5-53 25.00
Kenneth Pate 11-28-53 150.00
David McNamara 5-22-54 50. 00
Jesse Lewis, Jr. 11- 8-54 25. 00
Sam Cohen 5-21-55 100. 00
James Rodney Spivey 6- 1-55 50. 00
Ev. Fowler 10-26-55 25. 00
Robert Lee Owens 12-16-55 25.00
Leon M. MCDuffle 1- 7-56 30. 00
Nathan Carl Niles, III 2- 4-56 100.00
James Carl Riley 3-15-56 75. 00
Donald J. Thone 5- 4-56 25. 00
Tyrone Scotty Addison 5-21-56 25.00
Gene Rioux 11-15-56 250. 00
Rudolph Wylks 11-20-56 500.00
Henry Johnson 1-29-57 50.00
Robert Fields 4-12-57 500.00
Willie Jackson 5- 5-57 50. 00
August R. O' Neal 5- 7-57 500.00
Daniel Greenwood 5-23-57 50.00
Gloria Murray 5-24-57 25. 00
Merri-Lyn Murchie 6- 4-57 100. 00
Geraldine I. McCurdy 6- 4-57 100. 00
William J. Steen 6-10-57 1 ,000.00
Thomas Aultman 8-11-57 250. 00
Andres Garcia Alverez 9- 6-57 25. 00
Sidney Robbins 9-15-57 30. 00
Mack F. Fisher 9-20-57 130. 00
Howard Anthony Ward 9-22-57 50. 00
Frederick Waite Branan . 9-27-57 25.00
Amos Tunstall 9-27-57 30.00
Dorothy E. Light _ 9-28-57 30.00
Mack T. Williams 9-30-57 50. 00
Nathaniel Hunter (I) 25. 00
Total $4,555. 00
Note: (1) Not entered on bond register.
EXHIBIT - A
d
EXHIBIT - B MONROE COUNTY
SHERIFF
INCOME ACCOUNT
January 1, 1956 to September go, 1957
1956 1957
To 9:30
Gross Income
Monroe County:
Fees 864.547.49 654,581.73
Chapter 28436, Acts of 1953 3.600.00 2.700.00
Chapter 28437, Acts of 1953 8,500. 00 6,375.00
Civil Fees 1.973.30 2,807.45
Miscellaneous 352.40 416. 16
Total Gross Income $78,973. 19 $66, 880.34
Expenses
Deputies' Salaries $18, 369.00 $19, 735.00
Automobile Expense 11,841.64 6,941. 24
Investigation Expense 2,964. 57 3,972. 90
Arresting Fees 80.45 248.30
Other Criminal Expense 2,454.74 1, 254. 70
Jailers and Guards 14, 660. 00 11,385.00
Peed and Supplies 10, 153.97 8,630.97
Other Jail Expense 13.50 478. 17
Postage and Stationery 1, 127. 22 662.04
Telephone and Telegraph 860. 96 1.758. 81
Other Office Expense 152.89
Legal Services 900. 00 475.00
Miscellaneous 6,711. 26 4, 937.31
Total Expenses $70,290. 20 $60,479. 24
Net Income $ 8,682. 99 $ 6,401. 10
Compensation 0,500.00 6,375.00
Excess Income $ 102. 99 $ 26. 10
Excess Income Remitted:
December 31, 1956 $ 32.99 $
September 30. 1957 25. 10
December 31, 1957 150.00 1.00
Total $ 182. 99 $ 26. 10
EXHIBIT - B
MONROE COUNTY EXHIBIT - C
SHERIFF
CASH RESOURCES AND LIABILITIES
September 3o, 1957
Cash Resources
Cash on Hand $ 25.00
Cash in Banks:
Key West State Bank $4,530.00
Plorida National Bank at Rey West 151,00 4,681. 00
Total Cash Resources $4,706. 00
Cash Liabilities
Cash Bonds (Exhibit A) $4.555.00
Excess Income Payable - 1956 $ 150. 00(1)
Excess Income Payable - 1957 to September 30 1.00(1) 151.00
Total Cash Liabilities $4, 706. 00
Note: (1) Remitted December 31, 1957.
EXHIBIT - C
0.
1 T1E Sy
4.
elir6%h0 STATE OF FLORIDA
H STATE AUDITING DEPARTMENT
l
BRYAN WILLIS, C.P.A.
STATEAUDITOR
Tallahassee, Florida
January 2, 1958
Honorable LeRoy Collins, Governor
AND THE
Legislative Auditing Committee
Sirs:
Pursuant to law, I have directed that an audit be made
of the accounts and records of
HON. IRA F. ALBURY
JUSTICE OF THE PEACE. DISTRICT NO. 1
MONROE COUNTY. AT KEY WEST
For the Period beginning August 1, 1956,
and ending September go, 1957,
and present this report thereon.
COMMENTS
Conviction reports required by Section 28.27, Florida
Statutes, were filed with the Clerk of the Circuit Court. All.
fine and cost collections of record were deposited to the County
Fine and Forfeiture Fund.
The Justice' s annual salary of $2, 700. as provided by
Chapter 28408, Acts of 1053, was increased to $3,600 on
May 28, 1957. by the provisions of Chapter 57-619, Acts of 1957.
The Justice' s salary was paid by the county, and proper retirement
deductions were made from January 1, 1957, when the Justice
became a member of the retirement system.
The counts paid the Justice $75 per month for expenses
to operate his office, as provided by Chapter 27747, Special
Acts of 1951.
Respectfully submitted,
(Signed) Rryan Willis,
State Auditor
Audit made bye
(Signed) John Robert Denny, Auditor
Et .
STATE OF FLORIDA
�,�" g. STATE AUDITING DEPARTMENT
x-S , Ti
ROD ws
BRYAN WILLIFS.. CR.P.C.P.A.
STATE AUDno Tallahassee, Florida
January 2, 1988
Honorable LeRoy Collins, Governor
AND THE
Legislative Auditing Committee
Sirs:
Pursuant to law, I have directed that an audit be made
of the accounts and records of
HON. ROY HAMLIN
JUSTICE OF THE PEACE, DISTRICT NO. 2
MONROE COUNTY, AT KEY WEST
For the period beginning August a, 1956,
and ending September 3a, 1957,
and present this report thereon,
COMMENTS
Conviction reports required by Section 28,27, Florida
Statutes, were filed with the Clerk of the Circuit Court. All
fine and cost collections of record were deposited to the county
Fine and Forfeiture Fund,
The Justice received from the county a monthly salary of
$300 and a monthly allowance of $75 for office expense, as provided
by Chapter 28407, Acts of 1953, and Chapter 27747, Special Acts of
1951, respectively. The county made proper retirement deductions
from the Justice' s salary and started making additional deductions
for back retirement in September 1956.
Respectfully submitted,
(Signed) Bryan Wiltis,
State Auditor
Audit made by:
(Signed) John Robert Denny, Auditor
4l=Att suF
a
44 STATE OF FLORIDA
a7,74
wtorr " , STATE AUDITING DEPARTMENT
on wm
BRYAN WILLIS, C.P.A.
STATEAUDITOR
Tallahassee„ Plorida
January 2, 1958
Honorable LeRoy Collins, Governor
AND THE
Legislative Auditing Committee
Sirs:
Pursuant to law, I have directed that an audit be made
of the accounts and records of
HON. RALPH E. CUNNINGHAM, JR.
FORMER JUSTICE OF THE PEACE, DISTRICT No. 3
MONROE COUNTY, AT MARATHON
For the period beginning August 1, 1956,
and ending January 7, 1957,
and present, this report thereon.
COMMENTS
Conviction reports required by Section 28. 27, Florida
Statutes, were filed with the Clerk of the Circuit Court. All
fine and cost collections of record were deposited to the County
Fine and Forfeiture Fund.
The former Justice received from the county an annual
salary of $2, 700 and a monthly allowance of $75 for office
expense, as provided by Chapter 28484, Ants of 1953. The county
made proper retirement deductions from the Justice' s salary.
Respectfully submitted,
(Sieved) Bryan Willis,
State Auditor
Audit madf by:
(Signed) John Robert Denny, Audi-eo-.-
STATE OF FLORIDA
y*:' STATE AUDITING DEPARTMENT
M 5¢
WI
BRYAN WILLIS, C.P.A.
STATEAUDITOR
Tallahassee, Florida
January 2, 1958
honorable LeRoy Collins, Governor
AND THE
Legislative Auditing Committee
Sirs:
Pursuant to law, I have directed that an audit be made
of the accounts and records of
HON. GEORGE J. RAWLINS
JUSTICE OF THE PEACE,. DISTRICT NO. 3
MONROE COUNTY, AT 9SLAt40RADA
For the period beginning January 8, Igsg,
the beginning of his term of office,
and ending September 3o, 2957.
and present this report thereon.
COMMENTS
Conviction reports required by Section 28,27, Florida
Statutes, were filed with the Clerk of the Circuit Court. All
fine and cost collections of record were deposited to the County
Fine and Forfeiture Fund a ; September 30, 1957, or in regular
course thereafter.
Cash resources and liabilities at September 30, 1957.
are shown in the following statement:
CASH RESOURCES
CASH ON HANG $ 6 .43
CASH AVAILABLE IN BANK 117.02
Total Cash Resources $123.45
CASH LIABILITIES
DEPOSITS IN CIVIL CASES $ 17,02
FINES AND COSTS REMITTED IN
REGULAR COURSE ON OCTOBER 10, 1957 106.43
Total Cash Liabilities $123.45
The Justice received from the county an annual salary of $2, 700 and
a monthly allowance of $75 for office expense, as provided by Chapter 28484.
Acts of 1953. The county made proper retirement deductions from the Justice' s
salary.
Respectfully submitted,
(Signed) Bryan Willis,
State Auditor
Audit made by:
(Signed) Charles C. Rehwinkel, Auditor
a