Report No. 04502, Monroe County STATE OF FLORIDA
STATE AUDITING DEPARTMENT
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*** MONROE COUNTY ***
BOARD OF COUNTY COMMISSIONERS
ANTI -MOSQUITO DISTRICT
CLERK OF THE CIRCUIT COURT
CLERK OF THE CRIMINAL COURT OF RECORD
TAX COLLECTOR
COUNTY JUDGE
SHERIFF
JUSTICES OF THE PEACE, DIST. NOS. 1 , 2, AND 3
DATED: NOVEMBER 9, 1956
1
4600
STATE OF FLORIDA
STATE AUDITING DEPARTMENT
REPORT ON AUDIT
OF THE FOLLOWING OFFICIALS OF
MONROE COUNTY
As OF PAGE.^,
BOARD OF COUNTY COMMISSIONERS 9-30.56 1 .15
ANTI -MOSQUITO DISTRICT 9.30.56 16=25
CLERK OF THE CIRCUIT COURT Earl R. Adams 7.31 .56 26.30
CLERK OF THE CRIMINAL COURT OF RECORD Harry Congo 7.31 -56 31 .32
TAX COLLECTOR Howard E. Wilson 7-31 .56 33.43
COUNTY JUDGE Raymond R. Lord 7.31.56 44.46
SHERIFF John N. Spottswood 7.31 .56 49-53
JUSTICE OF THE PEACE. DISTRICT No, 1 Ira F. Albury 7.31.56 54
JUSTICE OF THE PEACE, DISTRICT No. 2 Roy Hamlin 7.31 .56 55-56
JUSTICE OF THE PEACE. DISTRICT No. 3 RalPh E. Cunningham 7.31 .56 57.55
DATED: NOVEMBER 9. 1956
BY; CLIFFORD M. HOWELL AND
CLYDE E. BETTS. JR. , AUDITORS
qn= STATE OF FLORIDA
,If
of STATE AUDITING DEPARTMENT
AGoo ws
BRYAN WELLIS. C.P.A.
"''T`"pp1}" Tallahassee. Florida
November 9, 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 CC MISSIONERS
MONROE COUNTY
For the fiscal year ended September 30, 1956,
and present this report thereon*
PERSONNEL
The personnel of the Board was as follows.
D3ST. No.
Joe Allen 1
William Freeman, Jr 2
Clarence S. Higgs 3
Gerald Saunders, Chairman 4
Harry Harris 5
Earl R. Adams, Clerk and Auditor
GENERAL STATEMENT
The financial condition was good.. Finances were carefully
managed in general and expenditures were held within resources.
Tax levies increased over prior years. Records were adequate and
well kept. Depository collateral was adequate.
Detailed comments are made under appropriate headings
4
FINANCIAL CONDITION
The financial condition was good. Obligations were paid currently.
and the cash balances carried over were sufficient to pay current expenses
until the next year' s receipts were available
The following statement shows the financial condition of all funds
at the end of the last two fiscal years,
9 .30.55 9 -30.56
CASH POSITION. OPERATING FUNDS
CASH BALANCES $280, 106,82 $355.030. 24
CAPITAL OUTLAY FUNDS
CASH BALANCE $ _ $ 15,000.00
FUNDED DEBT
UNMATURED PRINCIPAL $882,000. 00 $919. 000.00
LESS CASH BALANCE. I & S FUNDS ( I ) 37,.476 52 56 ,681 . 26
Net Funded Debt $844.523 48 $862,318. 74
TRUST FUNDS
CASH BALANCES (2) $482 .421 . 92 $289,498,08
NOTES , (I ) INCLUDING THE i & S FUND IN TRUST FUNDS
(2) EXCLUDING THE I & S FUND
The increase in the funded debt resulted from the issuance of
$70,,000 of certificates of indebtedness.
FINANCIAL MANAGEMENT
Finances were generally carefully managed Expenditures were held
within the available resources, and expenses were paid currently.
Vouchers showed evidence of audit by the Clerk invoices showed
signatures for the receipt of the goods and services.
Road maintenance and repairs were on a day labor basis when the
county engineer' s estimate for a project was less than $500. Projects that
were estimated to be over $500 by the county engineer were advertised and
contracted for on bids..
2
The Board carried workmen's compensation insurance, liability and
property damage insurance on county owned automotive equipment, and standard
form fire and lightning insurance on county buildings. Fire insurance carried
on county owned buildings was as follows:
BUILDING AMOUNT OF INSURANCE
Building Contents
COURTHOUSE 575,000 522.000
JAIL 10,000
COUNTY HOME 50.000
BATHHOUSE 18,000
LAW LIBRARY 6.000
EAST BOULEVARD BRIDGE 10.000
MISCELLANEOUS BUILDINGS 72. 100
VOTING MACHINES 36.450
RECORDER AND MICROPHONES 1 ,600
The insurance carried on the courthouse, jail, and contents did not
appear to adequate.
Due to an oversight by both the Clerk of the Board and the bank, the
interest payable on the certificates of indebtedness, 1956 issue. was not paid
on June 15, 1966, when due. The interest was paid by the Monroe County
Hospital after the audit date.
The Board operates a county hospital under the provisions of
Chapter 27746, Special Acts of 1951. The attention of the Board is directed
to the opinion of the Attorney General on page 30 of his report for 1951.52
with reference to the duty of the Board to have audits made of such enterprises.
The following is a summary of receipts and expenditures showing the
amounts and percentages for each major classification;
ITEM AMOUNT PER CENT
RECEIPTS
FEDERAL SOURCES $ 58.596 23 6,35
STATE SOURCES:
GASOLINE TAX $ 158.379 96 17.17
RACING MONIES 82.500.00 8.95
OTHER 3.400. 10 _37
Total State Sources $ 244.274.06 26.49
COUNTY SOURCES:
TAXES. $ 359,913..29 39 .03
LICENSES 30.833. 49 3.34
FINES AND FORFEITURES 41 .953.52 4.55
AIRPORT OPERATIONS 80. 185. 38 8,70
OTHER REVENUE RECEIPTS 35„ 104.46 3.81
SALE OF CERTIFICATES 70,000.00 7.59
OTHER NONREVENUE RECEIPTS 1 .295,9414
Total County Sources $ 619.286.08 67. 16
Total Receipts $ 922. 156 .97 100..00
TRANSFERS. NET 57.322.70
CASH BALANCE, OCTOBER 1 , 1955 800.005.26
Total 51 ,779.484,33
ITEM AMOUNT PER CENT
EXPENDITURES
GENERAL GOVERNMENT $ 159.673.28 26.21
LAW ENFORCEMENT 191 ,541 ,22 31 ,44
HIGHWAYS 126,854..78 20,82
WELFARE 36,863=66 6..05
AUXILIARY OPERATIONS 94.304. 13 15..48
Total Oterating and Maintenance $ 609.237.07 100.00
OPERATING AND MAINTENANCE $ 609.237.07 60.56
DEBT SERVICE 65.054.35 6.47
CAPITAL OUTLAY 330,613.83 32.87
OTHER EXPENDITURES 1 ,046.80 10
Total Expenditures $1 .005,952.05 100.00
TRANSFERS. NET 57,322.70
CASH BALANCE. SEPTEMBER 30, 1956 716,209.58
Total $1 .779.484,33
BUDGETS
Budgets were properly adhered to..
Receipts were fairly well estimated, but anticipated expenditures
were exaggerated, apparently in order to accumulate ending cash balances in
excess of the 20 per cent limit permitted by Section 129. 01„ Florida Statutes,
TAXES
Tax levies on the 1955 roll increased due to increased valuations and
a small increase in total millage levied. Tax millages and taxes levied on the
1955 roll were as follows:
1 9 5 5
'image Amount
BOARD OF COUNTY COMMISSIONERS 11 .0 $ 479.725,80
BOARD OF PUBLIC INSTRUCTION 16.5 717,274.20
ANTI-MOSOUPTO DISTRICT 1 .5 65.032.63
Total 29.0 $1 .262.032.63
4
FUNDED DEBT
Certificates of indebtedness in the amount of $70.000 were issued and
delivered to the Florida National Bank at Key Rest, which bad offered to
purchase such certificates. Details of the issue are as follows:
AMOUNT AUTHORIZED $70,000
AMOUNT ISSUED 570.000
DATE JANUARY 15. 1956
INTEREST RATE 4%
DENOMINATION 510,000
MATURITIES $10,000 PER YEAR ON
JANUARY 15, 1957 TO 1963
CALLABLE ON ANY INTEREST DATE
PURPOSE CONSTRUCT NEW WING AT
MONROE GENERAL HOSPITAL
EXPENSE OF ISSUING $707.50
The certificates were secured by the pledge of one-fourth mill tax
levy. pursuant to Section 135.01, Florida Statutes, plus one-fourth mill tax
levy, pursuant to Chapter 81015. Special Acts of 1956.
COMPENSATION OF BOARD MEMBERS
The board members were correctly paid at the rate of $300 per month,
as provided by Chapter 28412, Acts of 1953. Compensation for travel was
governed by Chapter 28412, Acts of 1953, as amended by Chapter 30374.
Acts of 1965.
RECORDS
The financial records were well kept on the forms for the uniform
system of accounts.
An adequate property record was maintained 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 Funded Debt.
Respectfully submitted,
(Signed) Bryan Willis,
State Auditor
Audit made by:
(Signed) Clifford N. Howell, Auditor
fl
EXHIBIT -. A MONROE COUNTY
BOARD OF COUNTY COMMISSIONERS
SUNNARY OF RECEIPTS AND EXPENDITURES
For the Fiscal Year Ended September 3o, 1956
RECEIPTS FISCAL YEAR
ENDED
9.30.56
Federal Sources:
Civil Aeronautics Administration $ 56, 271,51
Payments in Lieu of Taxes 2,324.72
State Sources:
Racing Commission 82,500.00
Gasoline Tax 97, 098,03
One Cent Gasoline Tax 60,283,51
Motor Vehicle Fuel Tax 992042
Railroad and Telegraph Licenses 171,70
Insurance Agents° Licenses 764.40
State Board of Health 2,464,00
County Sources,
Revenue Receipts'
Taxes 354,217,77
Tax Redemptions 56,81
City Payments in Lieu of Taxes 4:250.00
Tax Deed Surplus 1,388.71
Occupational Licenses 5, 187. 15
Beverage Licenses 25, 646.34
Fines and Forfeitures 41,953. 52
Airport Operations 80, 185.38
Rent of Voting Machines 850,00
Concessions (Airport) 3, 132.00
Excess Income 12, 249.27
Candidates' Filing Fees 4, 708,80
Building Permits 6, 017,00
Sale of Blueprints 2,504.55
Law Library 2, 515,00
Welfare 711. 80
Miscellaneous 2, 416,04
Nonrevenue Receipts:
Sale of Certificates (Hospital Addition) 70,000.00
Refunds Expense Tax Delinquent Lands 1,222.75
Other Nonrevenue 73, 19
Total Receipts $ 922,156.37
Transfers, Net 57, 322.70
Cash Balance., October 1, 1955 800,005.26
Total 51, 779,484. 33
EXHIBIT - A
(Cunt 'd,I
EXHIBIT - A
EXPENDITURES FISCAL YEAR
ENDED
9-30-56
Operating and Maintenance
General Government:
Salaries $ 47,809.30
Commissions and Fees 48,049.36
Maintenance and Rent 19,028.65
Other Administrative Expense 44,785.97
Total $ 159, 673.28
Law Enforcement:
Salaries $ 113, 131.68
Fees and Costs 38,938.97
Maintenance and Rent 16, 105.85
Other Expense 23,364.72
Total $ 191,541.22
Highways:
Salaries $ 32,437.20
Maintenance of Equipment 665.61
Supplies and Materials 14,853.93
Construction 78. 898.04
Total $ 126,854.78
Welfare:
Welfare Administration $ 8..520.00
General Welfare 2,087.48
Maintenance of County Home 21.670.98
Tubercular Hospitals 3,785.00
Insanity Inquiries 800.20
Total $ 36,863.66
Auxiliary Operations:
Law Library $ 2,513.73
Civil Defense 2,660.09
Airport 20,116.90
Recreation. Parks. and Beaches 40,010.21
Fire Control 15,809.91
Publicity 8,936.76
Sanitary Land Fills 4,256.53
Total $ 94,304. 13
Total Operating and Maintenance $ 609,237.07
EXHIBIT - A
(Cant td. /
H
MONROE COUNTY EXHIBIT - A
(Cont 'd..)
BOARD OF COUNTY COMMISSIONERS
SUMMARY OF RECEIPTS AND EXPENDITURES
For the Fiscal Year Ended September go, 1956
EXPENDITURES FISCAL YEAR
ENDED
9.30.56
Debt Service:
Interest on Bonds $ 31,870.00
Paying Agent's Commission 184.35
Payment of Bonds 33,.000.00
Total $ 85,054.35
Capital Outlay:
Construction of Airport $ 275,613.83
Addition to Hospital 55,000_00
Total $ 330,613.83
Other Expenditures:
Refunds $ 1,046.80
Total $1.005.952.05
Transfers. Net 57,322.70
Total Budget Expenditures $1„063,274.75
Cash Balance, September 30, 1956 716,209.58
Total $1. 779,484.33
EXHIBIT - A
9
EXHIBIT - B MONROE COUNTY
BOARD OF COUNTY COMMISSIONERS
SUMMARY OF BUDGETS
For the Fiscal Year Ended September go, 2956
FUND BUDGET REVENUES
Original Final
Budget Budget
Operating Funds:
General $ 407,240. 00 $ 407, 240.. 00
Fine and Forfeiture 165,628.75 193, 254. 89
Road and Bridge 152,408.75 152,408. 75
Total Operating Funds $ 725.277,50 $ 752, 903. 64
Capital Outlay:
Monroe County General Hospital Building $ 70,000.00 $ 70.000.00
Interest and Sinking:
Building Certificates $ 42, 294-.31 $ 42, 294. 31
Bathing Beach Bonds 22,776.90 22,776,90
Total Interest and Sinking Funds $ 65,071.,21 $ 65,, 071. 21
Trust Funds:
Airport Revenue $ 52, 822. 70 $ 57,322. 70
Airport Operating and Maintenance 45,322, 70 45,,322. 70
Airport Interest and Sinking 14,500.00 19,000.00
Airport Bond Construction 498,655, 00 498,655, 00
Airport Development and Replacement 50,000. 00 50,000, 00
Total Trust Funds $ 661,300. 40 $ 670,300.40
TOTAL $1,521,649, 11 $1. 558. 275 25
EXHIBIT - B
! ))
EXHIBIT - B
ACTUAL APPROPRIATIONS AND RESERVES ACTUAL BUDGET
REVENUES Original Final EXPENDITURES BALANCE
Budget Budget
$ 496,995,80 $ 407, 240.00 $ 407, 240.00 $ 306,795, 72 $100,444,28
219.075..90 165,628.75 193, 254, 89 140,706.56 52, 548..33
229, 125, 51 152,408.75 152,408. 75 142,664,69 9,744,06
$ 945, 197,21 $ 725,277. 50 $ 752,903. 64 $ 590, 166. 97 4162.736.67
$ 70,000 00 $ 70,000. 00 $ 70„000.00 $ 55, 000. 00 $ 15,000.00
$ 43, 922, 53 $ 42, 294. 31 $ 42„ 294-31 $ 31,394.75 $ 10, 899,56
23,869.33 22, 776.90 22,776.90 16,934,60 5,842, 30
$ 67,791 86 $ 65,071. 21 $ 65,071, 21 $ 48,329..35 $ 16,741..86
$ 92,928..92 $ 52 822. 70 $ 57, 322, 70 $ 57. 322..70 $
45,596,08 45,322.70 45„322,.70 20, 116.90 25, 205. 80
37, 293.75 14,500 00 19„000,00 75..00 18.925. 00
470,676. 51 498, 655.00 498., 655,00 292,263.83 206, 391, 17
50,000.00 50,000,00 50,000.00 50,000,00
$ 696,495. 26 $ 661. 300,40 $ 670,300, 40 $ 369,778,43 $300,521.97
41,779, 48433 $1, 521,649.11 $1, 558. 275. 25 $1,063, 274.,75 $495,000.50
EXHIBIT - B
11
EXHIBIT .. C MONROE COUNTY
BOARD OF COUNTY COMMISSIONERS
CASE RECEIPTS AND DISBURSEMENTS
For the Fiscal Year Ended September go, 1956
Fund Cash Cash Intrafund Cash Dis- Intrafund Cash
Balance Receipts Transfers bursements Transfers Balance
10-1-55 In Out 9-30-68
Operating Funds:
General $156,729,13 $340,268.87 $ $ 306,795.72 $ $1.80,200.08
Fine and Forfeiture 52,626,14 186,449.76 140,708.58 78,369,34
Road and Bridge 70,751.56 156,373.96 142,684.69 88,460.82
Total Operating hens $280,108.62 $665,090.39 $ - - $ 590,166.97 $ - - $355,030.24
Capital Outlay Funds:
Monroe County General
Hospital Building $ - - $ 70,000.00 $ - - $ 55,000.00 $ - - $ 15,000.00
Interest and Sinking Fund:
Building Certificates $ 10,163,04 $ 33,739.49 $ $ 31,394,75 $ $ 12,527 78
Bathing Beach Bonds 6,999.73 18,889.80 10,834.60 8,604.73
fatal Interest and Sinking
Fads $ 17,182.77 $ 50,809.09 $ - - $ 46,329.35 $ - - $ 19,462.51
Trust Funds:
Airport Revenue $ 12,743.54 $ 80,185.36 $ $ $57.322,70 $ 35,808.22
Airport Operating and
Maintenance 5,273.36 40,322.70 20,116.90 25,479.18
Airport Interest and Sinking 20,293.75 17,000.00 75.00 37,218,75
Airport Bond Construction 414,405.00 56,271,51 292,263.33 176,412.88
Airport Development and
Replacement 50,000.00 50,000.00
Total trust Prods $502,715.07 $136,456,89 $57,322.70 $ 312,455.73 $57,322.70 $326,716.63
TOTAL $600,006.26 $922,156.37 $57,322.70 $1,005,952,05 $57,322.70 $716,209.56
EXHIBIT - C
12
MONROE COUNTY SCHEDULE t-C
BOARD OF COUNTY COMMISSIONERS
TRANSFERS
For the Fiscal Year Ended September 3o, ig56
DATE FUNDS AMOUNT
T o From
11- 4-55 Airport Interest and Sinking Airport Revenue $ 6,000.00
11- 4-55 Airport Operating and Maintenance Airport Revenue 5,.000.00
12-12-55 Airport Interest and Sinking Airport Revenue 10000.00
1- 9-56 Airport Interest and Sinking Airport Revenue 1,000.00
2-10-56 Airport Interest and Sinking Airport Revenue 1,000.00
3-31-56 Airport Interest and Sinking Airport Revenue 1,000,00
4- 9-56 Airport Interest and Sinking Airport Revenue 1,000000
5- 2-56 Airport Operating and Maintenance Airport Revenue 10,000.00
5- 8-56 Airport Interest and Sinking Airport Revenue 1,000.00
6- 5-56 Airport Interest and Sinking Airport Revenue 1,000,00
7- 6-56 Airport Interest and Sinking Airport Revenue 1,000,00
8-13-56 Airport Interest and Sinking Airport Revenue 1.000.00
8.16.56 Airport Operating and Maintenance Airport Revenue 25,322,70
9- 7-56 Airport Interest and Sinking Airport Revenue 1,000.00
9-30-56 Airport Interest and Sinking Airport Revenue 1,000.00
Total $57:322.70
SCHEDULE i-C
13
EXHIBIT - D MONROE COUNTY
BOARD OF COUNTY COMMISSIONERS
FUNDED DEBT
For the Fiscal Year Ended September 3o, 1956
DESCRIPTION INT. DATED AMOUNT RETIRED
RATE ISSUED TO 10-1-55
Bathing Beach Bonds 3 1/4 3- 1-46 i 250,000. 00 $ 93.000, 00
•
Certificates of Indebtedness 3 3/4 8- 1-51 349,000.00. 74, 000. 00
•
Meacham Airport Revenue Bonds 3.7 6.. 1-55 450, 000,00
Certificates of Indebtedness,
1955 Issue 4 1-15-56 70, 000.,00(1)
Total $1,. 119,000.00 $157.000. 00
Note (1) Issued 1955-56..
EXHIBIT - D
! 4
EXHIBIT — D
OUTSTANDING INTEREST MATURITIES
Amer BALANCE Dates Amount Year Numbers Total
Period 9.30.56 _—_ Palo Amount
$12,000.00 8145,000,00 3-1 & 9-1 $ 4,907.50 1958-57 108.117 $ 12,000.00
1958-59 118-143 28,000.00
1960-81 144-171 28,000,00
1962-83 172-201 20,000.00
1964-85 202-233 32,000.00
1968 234.250 17,000,00
21,000.00 254.000.00 2-1 & 8-1 10,312.50 1957 97-117 21,000.00
1958 118-189 22,000.00
1959 140-162 23,000.00
1960 188-186 24,000.00
1961 187-211 25,000.00
1962 212-237 26,000.00
1983 238-264 27.000.00
1964 265-292 28,000.00
1965-68 293-350 58.000.00
450, 000.00 8-1 & 12-1 16,850,00 1958-59 1- 32 32,000.00
1980-61 33- 88 34,000.00
1962-63 67-102 26,000.00
1964 108-121 19,000.00
1965 122-141 20,000.00
1966 142-162 21,000.00
1967 163^184 22,000.00
1968-89 185-230 46,000.00
1970 231-254 24,000.00
1971 255-279 25,000.00
1972 280-805 26,000.00
1973 306-332 27,000.00
1974 333 -380 28,000.00
1975 381-389 29,000.00
1976 390-419 30,000.00
1977 420-450 31,000.00
70.000.00 1957.63 70,000.00
233,000.00 2919,000.00 $31.870. 00 8919,000,00
EXHIBIT — D
STATE OF FLORIDA
e,: s,a " ''`gti�
p � STATE AUDITING DEPARTMENT
oltM .
BRYAN WILLIS. C.P.A.
STATE /Limnos Tallahassee, Florida
November 9, 1966
Monorpble 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 COMMISSIONERS
MONROE COUNTY ANTI -MOSQUITO DISTRICT
KEY WEST, FLORIDA
For, the period beginning August i, 1951,
the date of organization,
and ending September. go, 1956,
and present this report thereon,.
PERSONNEL
The personnel of the Hoard was as follows:
Neil Saunders. Churn,
Chester F. Tingler to 11-12-52
Albert W. Moeller,
Arthur. W, Baker, Chmn. from 6-29`55
William W. Warners Director.
Chairman Baker apparently began his service in October
1954, but the records of the Secretary of State do not show that
he was commissioned, The minutes of June 23, 1955, mention Member
Saunders' resignation,, but the Secretary of States records do
not show it.
%6
ORGANIZATION
The Monroe County Anti-Mosquito District was organized August 1,
1951. Pursuant to Chapter 26042, Acts of 1949, which provided authority to
levy county-wide taxes on the county general tax roll not to exceed $25, 000.
The 1949 act was amended by Chapter 29295, Acts of 1953, making the maximum
tax levy 1 mill. and again by Chapter 31009, Acts of 1955, setting the maximum
tax levy at 1 1/2 mills,
The law provides for a Board of Commissioners consisting of 3 members
to be elected at the general election for a term of four years.
GENERAL STATEMENT
Financial management was good. Budgets were prepared and were
generally closely followed. Monies from both local and State sources were
Properly accounted for. Bank accounts were secured by federal deposit insur-
ance in the amount of $10, 000 which was not adequate during periods of heavy
tax collections.,
Detailed comments are made under appropriate headings.
FINANCIAL MANAGEMENT
Financial management appeared to have been good throughout the audit
period, and has continued to improve as the volume of business has increased.
Expenditures were kept within the means available.
Two short-term loans were made in the fiscal years 1952-53 and
1953-54 in the amount of $10,000 each and both were repaid when due.
Bids were obtained on major items of equipment and fuel.
Budgets were prepared for each fiscal year and were generally
closely followed.
Monies received from the State Board of Health as matching funds
were deposited in a separate bank account and were budgeted and reported
separately from local funds,
Reports of budgets, expenditures, and budget balances have been made
each month as required by the State Board of Health.
Work plans for permanent control projects were properly prepared
and submitted to the State Board of Health before the projects were under-
taken. The expenditures were in accordance with the approved plans. Receipts
and expenditures are shown on exhibit A.
In addition to the State funds received under Section 389.14(2)
Florida Statutes, as shown on exhibit A, the District also received supplies,
services, and equipment under section 389. 14(1), Florida Statutes, as follows:
FISCAL AMOUNT
YEAR
I950.51 $ 6.173.90
1951 -52 8,852.98
1952.53 21 . 197.06
1953.54 13,274.42
1954-55 4,532.70
1955.56 15,210.34
RECORDS
The records generally were adequate, but some recommendations for
improvements were made during the course of the audit, and they appeared to
be well received.
RETIREMENT
Retirement contributions had not been deducted from the salaries
paid to the following eligible employees:
EMPLOYEE GROSS SALARY RETIREMENT
At 5% At 8% CONTRIBUTIONS
DUE
WILLIAM W. WARNER
FROM 10. 1 .51 $15,548.20 $6.975.00 131 .195.91
DONALD PAYNE
FROM 9-1 .53 6,230.01 4,825.00 601 .00
LO15 M. SAUNDERS
FROM 9-1 -54 2.400.00 3.325.00 319.50
KEY WEST SANITARY LAND FILL
The Board managed a sanitary land fill project for the City of Key
West for the fiscal years 1953-54 and 1954-55. The budgets, receipts, and
expenditures are shown on exhibit B.
The City of Key West funds matched correctly $26,316.42 from
State funds.
EXHIBITS AND SCHEDULE
The following exhibits and schedule are attached to and form a part
of this report:
EXHIBIT - A Receipts and Expenditures.
SCHEDULE 1-A Budgets and Expenditures.
EXHIBIT - B Budgets, Receipts, and Expenditures, City of Rey West Sanitary
Land Fill Project,
Respectfully submitted:
(Signed) Bryan Willis,
State Auditor
Audit made by:
Signed) Clyde E. Betts, Jr. . Auditor
l'
EXHIBIT - A MONROE COUNTY
ANTI -MOSQUITO DISTRICT
RECEIPTS AND EXPENDITURES
For the Fiscal Years Ended September go, 1952, 3953• s954a i955, and 1956
F•SCAI. F'SCAL
YEAR YEAR
1951 -52 1952.53
Receipts
Taxes $230521.98 $24, 042. 95
Tax Redemptions 26.55
Donations 4, 387..1d 306.55
Short-term Loan 10, 000. 00
Total Receipts $27 909. 16 $34,376,05
Balance„ October 1, 1952 5. 656.46
Total Available $27 909, 16 $40, 032, 51
Expenditures
Schedule 1-A $22, 252,70 $31.358,02
Balance., September 30, 1952 5,656.46
September 30, 1953 80674 49
. Total $27. 909. 16 $40. 032,51
FISCAL YEAR 1953-54
Total Local State
Receipts
Taxes $34.430. 74 $34,430..74 $
Tax Redemptions 1.44 1,44
Donations 945.25 945,25
Short-term Loan 10. 000, 00 10, 000. 00
State 31,.038, 22 31 , 038. 22
Total Receipts $76,415. 65 $45,377. 43 $31, 038,22
Balances, October 1, 1953 8,674.. 49 8, 674,49
Total Available $85, 090, 14 $54,051. 92 $31, 038. 22
Expenditures
Schedule 1-A $60, 863, 21 $44,036, 97 $16, 826..24
Balances, September 30, 1954 24,226, 93 10,014, 95 14,211. 98
Total $85, 090. 14 $54,051.. 92 $31, 038, 22
EXHIBIT - A
(Cont 'd.'
MONROE COUNTY EXHIBIT - A
ANTI .MOSOUITO DISTRICT (Cont 'd.)
RECEIPTS AND EXPENDITURES
For the Fiscal Years Ended September 3o, 1952, 1953. 1954. 1955. and 1956
FISCAL YEAR 1954-55
Total Lccal State
Receipts
Taxes $ 37, 116, 89 $37, 116. 89 $
Tax Redemptions 6.. 89 6.89
Donations 1,740. 21 1, 740.27
Reimbursement from Local Fund 875.00 876. 00
State 28,980. 31 28, 980,31
Total Receipts $ 68,719,36 $38, 864.05 $29. 855,31
Balance, October 1, 1954 24,226.93 10,014, 95 14, 21L 98
Total Available $ 92.946, 29 $48.879. 00 $44,.067.29
Expenditures
Schedule 1 -A $ 84,610.63 $48, 811,80 $35,798.88
Balance, September 30, 1955 8„335, 66 67. 20 8,268.46
Total $ 92,946.29 $48,879. 00 $44, 067,29
F15CAL YEAR 1955-56
Total Local Beata
Receipts
Taxes $ 63,253, 18 $63,253. 18 $
Tax Redemptions 2. 57 2. 57
Donations 522. 07 522,07
State 34,768. 84 34. 768, 84
Total Receipts $ 98,546, 66 $63,77'L 82 $34.768.. 84
Balance. October 1, 1955 8,335., 66 67.20 8. 268,46
Total Available $106,882. 32 $63,845.02 $43 037-30
Expenditures
Schedule 1-A $ 93.502. 00 $60, 618. 05 $32. 883.95
Balance, September 30, 1956 13,380.32 3,226, 97 10, 153, 35
Total $106,882, 32 $63, 845.02 $43, 037. 30
EXHIBIT - A
't Y
SCHEDULE 2-A MONROE COUNTY
ANTI -MOSOIII TO DISTRICT
BUDGETS AND EXPENDITURES
For the Fiscal Years Ended September go, 1952, 1959, 2954, 1955, and 1956
Fiscal Year 1951-52 Fiscal Year 1952-53
Budget Expend].- Budget Budget Expend].- Budget
— tures tures Balance tures Balance
Salaries $ 9,276.96 $ 9,276.98 $ $11,157,48 $11,157.48 $
Chemicals and Fuel 011 859,58 659.68
Equipment 5,269.31 5,269,31 9,939-13 9.939.13
Gas, 011, and Repairs 3,859.40 3,659.40 8,030.86 6,030.68
Materials and Supplies 687.62 667.62 575.56 575.58
Incidentals 1,116.47 1,118.47 2,085.02 2,065.02
Legal and Tax Fees 714.67 714.67 887,86 867.66
Insurance 456.67 486.87 702.29 702,29
Total $22,252.70 $22,252.70 $ - - $31,358,02 $31,358.02 $ - -
Fiscal Year 1953-54
Local State
Budget Expend].- Budget Budget Expend!- Budget
tures Balance cures Balance
Salaries $17,675.00 214,054.00 $ 3,620.40 $ 7.350,00 $ 7,864.89 $ -514-89
Chemicals and Fuel 011 25.69 -25.69
Equipment 2,050.00 2,386.94 -316.94 1,325,00 1,305.19 -41.19
Gas, 011, and Repairs 7,760.00 7,72.26 67.74 1,200.00 854.11 345.89
Small Tools and Supplies 100.00 Os,35 14.85 50.00 192,16 -142.16
Materials and Supplies 3,913.75 -3,913.75
Incidentals 1,774.79 1,706.27 88.52 1,750.00 1,426.83 323.17
Legal and Tax Fees 3,215.00 3,073.75 141.25 225.00 225.00
Contract Work 16,968.22 3,849,41 15.138.61
Insurance 950,00 1,098.38 -146.36 150.00 1,047,65 -697,65
Payment of Loan 10,000.00 -10,000.00
Total $33,544.79 $44,036.97 5-10,492.18 $31,038.22 618,626.24 614,211.98
SCHEDULE 1-A
Wont
MONROE COUNTY SCHEDULE 1-A
(Coetid.!
ANTI .MOSOUITO DISTRICT
BUDGETS AND EXPENDITURES
For the Fiscal Years Ended September go, 2952, 1953, 1954, 2955. and 1956
Fiscal Year 1954-65
Local State
Budget Expendi- Budget Budget Expend!- Budget
Lures Balance tures Balance
Salaries $19,800.00 $11,440.52 $ 8,159.48 $ 7,500.00 $15,807.70 $-0,807.70
Chemicals and Fuel Oil 8,000.00 13,837.54 -7,537.64 3,018.35 -3.618.35
Equipment 1,780.50 -1,766.50 1,400.00 1,225.00 175.00
Oas, 011, and Repalre 8,700.00 6,943.84 1,758.18 2,550.00 6,344.55 -2,795.55
Small Tools and Supplies 20.82 -20.82
Materials and Supplies 2,000.00 2,400.17 -460.17
Incidentals 900.00 1,788.01 -886,01 1,160.00 1,722.94 -572.94
Iagal and Tax Fees 2,200.00 2,055.84 144.18 13.70 -13.79
Contract Work 27,000.00 5,570.53 21,429.47
Insurance 700.00 1,098.21 -398.21 800.00 35.80 684.20
Payment of Loan and Interest 10,200.00 10,182.62 37.48
Contingencies 732.28 7E2.25 1,887.29 1,607.29
total $49,062.26 $48,8i1.80 $ 270.45 $44,087.29 $35,798.63 $ 8,208.46
Fiscal Year 1056-68
Local State
Budget 6:Bendl- Budget Budget Expends- Budget
tuna Balance tures Balance
Salaries $30,060.00 $28,225.20 $ 3,838,80 $ 7,875.00 $ 0,044.79 $ 1,830.21
Chemicals and Solvents 6,800.00 4,334.40 4,265.60 8,900.00 6,000.00
Equipment 3,950.32 3,371.14 679.18 2,000.00 1,780.48 219.52
Oas, Oil, and Repairs 12,250.00 15,448.10 -3,196.10 2,000.00 1,498.48 503.64
Toole, Supplies, and Materials 400.00 182.54 217.88
Incidentals 2,225.00 4,374.94 -2,149.94 3,020.00 2,984.28 55.72
Legal and Tax Fees 4,048.00 5,728.72 -1,682.72
Contract Work 16,038.12 11,35.80 3,720.62
Insurance 1,300.00 1,137.55 182.45 200.00 200.00
Contingencies 3,553.18 3,653.18
fatal $02,431.32 $60,618.05 $ 1,813.27 $42,904.30 $32,883,95 $10,100.35
SCHEDULE 1-A
i.S
EXBIBIT - 8 MONROE COUNTY
ANTI MOSQUITO DISTRICT
BUDGETS, RECEIPTS, AND EXPENDITURES
CITY OF REY WEST, SANITARY LAND FILL PROJECT
For the Fiscal Years Ended September 3o, 1954 and 1955
Local Funds State Matching Funds
Budget Receipts Budget Budget Receipts Budget
Balance . Balance
1953-54
Receipts $24,000.00 $24,000.00 $ - - $16,000.00 $18,000.00 $ - -
Local Funds State Matching Funds
Budget Expendi- Budget Budget Expend,- Budget
turn Balance tures Balance
Expenditures
Salaries $ 1,300.00 $ 1,220.30 $ 79.70 $ 5,300.00 $ $ 5,300.00
Equipment 10,250.00 15,708.14 -5,548.18 9,2,50.00 9,260,00
Gas, Oil, and Repairs 1,500.00 59.20 1,440.80 1,500.00 1,600.00
Tools and Supplies 250.00 18.34 231.68 250.00 250.00
Materials - 880.00 -660,00
Incidentals 150.00 16.11 134.89 150.00 150.00
Contract Work 9,000.00 9,000.00
Insurance 100.00 100.00 100.00 100.00
Contingencies 1,450.00 1,450.00 1,450.00 1,450.00
rota/ fzpanditures $24,000.00 $17,771.09 $ 6,228.91 $18,000.00 $ - - $18,000.00
Balance, September 30, 1964 8,228.91 18,000.00
rotat $24,000.00 $18,000.00
EXNIBIT - B
(Cont 'd.
MONROE COUNTY RIBIBIT - B
(Cont'd.)
ANTI-MOSQUITO DISTRICT
BUDGETS, RECEIPTS, AND EXPENDITURES
CITY OF KEY WEST, SANITARY LAND FILL PROJECT
For the Fiscal Years Ended Settemter go, 1954 and 1955
Local Mende State Matching Funds
Budget Receipts Budget Budget Receipts Budget
Balance Balance
1854-55
Receipts $12,000.00 612,000.00 $ $ 9,000.00 $ 6.316.42 $ -883.58
Balance, October 1, 1954 6,228.91 8.228.91 18,000.00 18,000.00
rota{ Recd4pts and Balances $16,288.91 $18,228.91 $ - - $27,000.00 $26,316.42 $ -488.58
Local Funds State Matching Fulda
Budget Expend!- Budget Budget txpendi' Budget
Lures Balance Cures Balance
Expenditures
Salaries $ 675.00 $ 876.00 $ $ 9,775.00 $ 5,125.74 $ 4,649.26
Gas, 011, and Repairs 3.975.00 2,613.96 1,581.04
Tools and supplies 600.00 19.84 480.66
Materials 5,928.91 5,928.91 7,071.09 11,963.88 -4.898.89
Incidentals 300.00 879.16 -979.15
Contract Rork 11,6E5.00 11,825.00 4,658.78 6,914.85 -1.858.07
Insurance 200.00 200.00
Contingencies 622.13 622.13
robot ls0end4tures $18,228.91 $18,226.91 $ $27,000.00 $26,516.42 $ 683.68
EXHIBIT — B
'.5
1
*n4 'i E STATE OF FLORIDA
KAi STATE AUDITING DEPARTMENT
xo r wr oS
BRYAN WILLIS, C.P.A.
TTTTT AUDITOR
Tallahassee, Florida
November 9, 1956
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 1, 1955,
and ending July 3a, 1956,
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 1955 is shown in
this report.
GENERAL STATEMENT
All collections of record were accounted for by
remittances or cash on hand. Records were accurate and well kept.
Excess income was correctly reported and remitted.
Detailed comments are made under appropriate headings.
suv
TAX REDEMPTIONS
State and county tax redemptions collected and remitted were as
follows:
REPORT DATE TOTAL REPORTED
REMITTED COLLECTED AND
(LESS FEES) REMITTED
ON HAND. AUGUST I . 1955 8.12-55 $ 25.72 $ 25.72
AUGUST 1955 9-23-55 144.07 144.07
OCTOBER 11 .30-55 77 .69 77.69
FEBRUARY 1956 3.27 - 56 82.05 82.05
Total $329.53 $329.53
Individual tax redemptions in the amount of $921.18. representing
current redemptions, were held on July 31, 1956, as shown on exhibit A.
RECORDS
Records were well kept. A balanced cash record was maintained.
AGENT FOR THE TRUSTEES OF THE
INTERNAL IMPROVEMENT FUND
There were no transactions of record in the accounts of this agency.
RETIREMENT
The Clerk correctly deducted and remitted retirement contributions
for his employees.
The Clerk' s personal account with the retirement system to
December 31, 1955, was as follows:
COMPENSAT?ON CONTR .eUTiON
REOUIREo
UNREMITTED AT JANUARY 1 . 1955 S $ 29 ,05
1955 6.500.00 467.50
Total Contributions Due $496..55
REMITTED TO DECEMBER 31 . 1955 424,80
Unremitted Balance at
December 31, 1955 $ it ..75f11
NOTE : (1 ) A REMITTANCE OF $85.20 RECEIVED IN 1956 FOR 1955
CHANGED THE UNREMITTED BALANCE TO AN OVERREMPTTANCE
OF $13.45
r1
MISCELLANEOUS
The annual report of receipts, expenses, and excess income for 1955
was accurate, and the excess income due was promptly remitted.
The Clerk received compensation in accordance with Chapter 28399.
Acts of 1953.
Collections of class C intangible taxes were remitted to the Tax
Collector.
Collections of record in certain civil cases for the law library
(Chapter 28625. Acts of 1953) were deposited in the County General Fund during
the audit period or in regular course thereafter.
Candidates' filing fees in the total amount of $4, 708.80 were
collected and remitted to the County General Fund.
EXHIBITS
The following exhibits are attached to and form a part of this
report:
EXHIBIT - A Cash Resources and Liabilities,
EXHIBIT - B Income Account.
Respectfully submitted„
(Signed) Bryan Willis,
State Auditor
Audit made by,
(Signed) Clifford M. Howell, Auditor
EXHIBIT - A MONROE COUNTY
CLERK OF THE CIRCUIT COURT
CASH RESOURCES AND LIABILITIES
July 319 1gg6
Cash Resources
Cash on Hand $ 5,075.. 11
Cash in Bank 55,480.74
Total Cash Resources $60, 555.85
Cash Liabilities
Individual Tax Redemptions Held $ 921. 18
Tax Deed Deposits 22. 00
Law Library Fees Due County 210. 00
Registry of Court 47„302,25
Juror and Witness Payroll Advance 82,500, 00
Less, Signed Payrolls 1„ 877,60 822.40
Documentary Stamps Consigned 85. 000.00
000.. 00 1,970,50
Less, Stamps on Hand
Employees` Retirement Contributions 51 .00
Unremitted 15100
Withholding Tax Unremitted
Excess Income Accrued - 1956 to 8,079. 97
July 31 (Exhibit B)
Total Cash Liabilities $89,310. 60
Clerk of the Circuit Court 1,245.35
Total $60,555, 85
•
EXHIBIT - A
21)
MONROE COUNTY EXHIBIT - B
CLERK OF THE CIRCUIT COURT
INCOME ACCOUNT
January i, 1955 to July 31. 1956
1955 1956
to 7.31
Income
—.was
Earned from Individuals;
Recording Fees $13,217,50 $10,436.75
Civil Docket Pees 4,696.55 2,538.00
Tax Redemption Fees 783.35 1,203.50
Certified Copies 1,672.16 732.25
Miscellaneous Income 124.30 286.46
Collected from Governmental Agencies:
Salary 3,900.00 2,275.00
Intangible Tax Fees 211.48 143.52
General Court work 1, 111.10 674..00
Travel Allowance 560. 00 350.00
Bond Validation Fees 716.00 2,367.50
Total Income 526,761.43 $21,004.95
Expenses
Salaries $ 9,918.50 $ 7,500.88
Other Expenses 422. 18 118.00
Travel Expense 550,00 350.00
Total Expenses $10,801. 28 $ 7,966.88
Net Income $15,870,16 $13,038.30
Compensation 8,500600 4,958.33(1)
Total $ 7,370. 15(2) $ 8,079,97(3)
Notes: (1) Calculated on the basis of 7/12 of $8,500.
(2) Remitted to the county on January 10. 1966.
(3) This amount not payable until the end of the year, but is
included in the liabilities shown on exhibit A,
EXHIBIT - B
It()
P STATE OF FLORIDA
STATE AUDITING DEPARTMENT
BRYAN WILLIS. C.P.A.
STATEAUDMOR
Tallahassee, Florida
November 9, 1956
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. HARRY DONOO
CLERK OF THE CRIMINAL COURT OF RECORD
MONROE COUNTY
For the period beginning August 1, 1125.5,
and ending July 31, 1956.
and present this report thereon.
In addition to applicr.ble general laws, the office was
operated under the provisions of Chapter 28454, Acts of 1953.
COMMENTS
The Clerk received a salary of $375 per month from the
Board of County Commissioners as provided by law. He was not a
member of the retirement system.
Collections of fines and costs from criminal court
convictions were made by the Sheriff.
The Clerk kept Juror and witness payroll advances in his personal
bank account but stated that an official bank account would be established.
No payrolls or payroll advances were on hand July 91, 1956.
Conviction reports required by Section 28.27, Florida Statutes. were
made to the Clerk of the Circuit Court.
Respectfully submitted.
(Signed) Bryan Willis,.
State Auditor
Audit made by:
(Signed) Clifford N. ,Nowell, Auditor
411
�ryrm
' I'.8 STATE OF FLORIDA
4111 . STATE AUDITING DEPARTMENT
.e 00s
BRYAN WILLIS. C.P.A.
STATEAUDMOR
Tallahassee Florida
November 9, 1956
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 2, :955,
and ending July 32, =95d,
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
All collections of record were properly accounted for.
Percentages of collections were high and tax rolls were
promptly closed
Additional excess incone, totaling $251 74, was remitted
after the close of the audit period..
Commissions in the total amount of $236 28 were due the
Tax Collector.
Depository collateral for one account was inadequate for
several months.
Records in use were generally well kept but improvement
was needed in the control of cash.
Detailed comments are made under appropriate headings.
COLLECTIONS AND DISTRIBUTIONS
All collections of record were accounted for by remittances or cash
on hand at July 31, 1956..
Errors and omissions in the net amount of $88 51 underremitted were
adjusted after the close of the audit period
Validating machines were used for the collection of taxes on the
general rolls. Other collections of licenses and taxes were receipted on
prenumbered receipt blanks furnished by the Comptroller except regular
intangible taxes. The latter were receipted on unnumbered validating machine-
type blanks, but they were not validated, The Comptrollers regulation dated
September 28, 1954 requires that these taxes be receipted either by
validating machine or on prenumbered receipts furnished by the Comptroller
Compliance with this regulation is not only required by law but is necessary
for proper control over the collections..
Motor vehicle license collections were kept separate in the bank but
were commingled with other public funds in the office,
Tax rolls were properly closed and percentages of collections on the
rolls were high, as shown on exhibit E.
The Collector appeared diligent in his effort to collect personal
Property taxes,
COh4AISS,ONS
Commissions in the total amount of $236 28 were due the Collector at
July 31, 1956 as shown on exhibit B. This amount is receivable for current
remittances and will be received in regular course.
EXCESS INCOME
Additional excess income was due the Board of County Commissioners
and the Board of Public Instruction i❑ the amounts of $212.54 and $39-20.
respectively, at July 31, 1956, as shown on exhibit C. These amounts
totaling $251 74 were remitted on November 7, 1956, after the close of the
audit period. The adjustment for excess income ovarremitted as noted in
audit report No 4315, is shown on exhibit C .
INCOME AND EXPENSES
An annual report for 1955 was filed and was correct except for not
including in 1955 income fees earned on tag sales and beverage license
transfers during November and December 1955 , These fees were treated as income
of 1956 when they were transferred to the income accounts. Consequently.
additional excess income was due for 1955, as discussed under the heading
EXCESS INCOME
Expenses appeared reasonable and were generally well substantiated
DEPOSITORY COLLATERAL
Depository collateral was inadequate for the commission account in
the Key West State Bank during the months February through July 1956.
Additional collateral for this account was secured on September 12, 1956, after
the close of the audit period.
CASH RESOURCES AND LIABILITIES
Cash resources were adequate to cover all liabilities of record on
July 31. 1956, as shown on exhibit D.
RETIREMENT
The Tax Collector became a member of the retirement system in
January 1958.. The status of his personal account with the system through
July 31, 1956, was as follows:
COMPENSATION CONTRIBUTION
REQUIRED
1945 FROM JULY 1 $3,000.00 it 150.00
1946 6.000.00 300,00
1947 6.045.14 302 .26
1948 6,.066.33 303 .32
1949 6,000.00 300.00
1950 7,500,00 375.00
1951 7,319.65 365.98
1952 7,500.00 375.00
1953 8,500.00 425.00
1954 8,500.00 425,00
1955 8,500.00 467,50
1956 To JULY 31 4.958.33 297.50
INTEREST ON BACK CONTRIBUTIONS 577,09
Total Contributions Due $4.663.65
REMITTED TO JULY 31 . 1956 1 .430,00
Balance Unremitted $3.233 .65
Arrangements were made for installment remittances of back
contributions and interest.
Retirement contributions for employees were accurately deducted and
remitted,
RECORDS
Records in use were generally well kept. However, balanced records
were not maintained. resulting in inadequate cash control.
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) Clifford B. Rowell, Auditor
34i
MONROE COUNTY EIBIBIT - A
TAX COLLECTOR
COLLECTIONS AND DISTRIBUTIONS
August 1, 1955 to July q1, 1956
Total General Intangible Occup. and Motor
Tuxes Taxes Beverage vehicle
__ Licenses Licenses
On Hand, August 1, 1955 $ 1,844.91 $ -.03 $ 1.642.44 $ 202.50 $ - -
Collections, Audit Period:
Taxes on Rolls:
Prior Years $ 24.98 $ $ 24,98 $ $
1955 1,239,990.52 1,221,894006 18,096.48
On Execution Register 48,88 46,66
Interest Added 1,140,80 1,094,22 46,58
Advertising 1,223,50 1,221,25 2,25
Class C 27,601.94 2,601,94
State Licenses:
1954 274.15 274,15
1955 48.273,34 38,162.36 12,110.98
1956 272,620.16 272,620.18
County Licenses:
1954 53,33 53,33
1955 30,620.49 30,620.49
Judge's License Fees 379,25 _ 379.25
Total Collections $1,622,249014 $1,224,209,53 545,818,87 $67,489,58 $284,731.18
TOTAL TO BR DISTBIBUTiD $1,624,094.05 $1,224,209.50 $47,161031 $67,692,08 $284,731.16
Distributions:
Regular, for Conmisslons (Dal. e) $1.317,978.85 $1,207,388.43 $44,798.79 $85,791.63 $
Beverage License Transfers 1,196.00 1,196,00
Individual Tax Sales 15,506.47 15,506.47
County Judge 377,50 377.50
Motor Vehicle Camm1::sloner 284,731.16 284,731.18
Advertising 1,223,00 1,221,25 1,75
Total Distributed $1.621.,012.98 $1,224,116.15 $44,800.54 $67,365,13 2284,731,16
On Hand, July 31, 1956.
Remitted In Regular Course 2,992.56 2,665,61 326.96
Errors and Omissions 88.51 93.35 -e.84
?OPAL $1,624,094,05 $1,224,209,50 $47,461.31 $67,692.08 $284,731,16
EXHIBIT - A
31
EXHIBIT - B MONROE COUNTY
TAX COLLECTOR
COMMISSIONS
August ID 2955 to July 31, 1956
Taxing Unit Tax Remittances COM m 1 6 a 1 o n a
Year for Receivable Received Balance
CCewtas1011$ 1955 1958 Receivable
from 8-1 to 9-al
State,
Licenses Due 8-1-55 $ $ 5.68 $ 5.86 $ $
1054-55 146.90 4.41 4.41
195558 35,01.0.58 1,500.32 1,420.10 72.87 2.35
$ 1,510,39 $ 1,430,17 $ 72.87 $ 7,35
Intangible Due 8-1-55 $ 62.87 $ 82.87 $ $
Prior Years 329.60 8.48 .21 7.02 1.25
1955 44,468,89 1,439,37 754.56 644.03 40.78
$ 1,510 72 $ 817.84 $ e5109 $ 42.01
iota: State $ 3,021.11 $ 2,247.81 $ 723.94 $ 49.36
County Due 8'1,55 a,. 264.08 $ 284.08 $ $
1954 82.83 2.48 2.48
1955 800,782'.02, 24,473.45 1,290.74 23,182.71
Total County 524.740.01 $ 1,557.30 $23,182.71 $ - -
School District Current Due 3-1-55 $ 98.54 $ 96.54 S $
1P&5 291,438.47 8,743.16 8.618.54 124,82
rota School District Current $ 5,839.70 $ 98.54 $ 9,818,54 3124.62
School Dlstrlcts I & S 195b 83,268.16 $ 2,498.04 $ - $ 2,482.44 $ 35.80
Anti-MoSQuita District Due S-5 $ 13 79 $ 13.79 $ $
1955 02,451.12 1,873.54 1,848.84 26.70
Total Anti-Mosquito District $ 1,8137.33 $ 13.79 $ 1,648.84 $ 28.70
Individual Sale $ 748.76 $ - - $ 748.73 $ - -
Tax Redemptions $ 1.30 $ 1.19 $ .11 $ - -
TOTAL, $1,317,972.$ $41,738.24 $ 3,916,63 $37,563.33 $238 28
Received 1955 to 7 31 30,824.39;1)
Total Received in 1955 ,7L 02 To Schedule 1C
Note: {1) Free preceding audit report.
EXHIBIT - B
MONROE COUNTY EXBIBIT - C
TAX COLLECTOR
EXCESS INCOME PAYABLE
August d,. 1955 to July Sip 2956
TOTAL D U E
Board of Board of
County Public
Commissioners instruction
Accrued 1955 $4.654, 68 $3, 783.23 $ 871. 45
Less, Amount Overremitted, August 1 ,
4955 4,01 .39 3.62
Total $4, 650. 67 $3,782. 84 $ 867 83
Remitted, January 12, 1956 4,398, 93 3,570. 30 828, 63
Balance Unremitted $ 251. 74(1) $ 212. 54 $ 39,20
Note: (1) Remitted November 7, 1956.
EXBIBIT - C
SCHEDULE 1-C MONROE COUNTY
TAX COLLECTOR
INCOME ACCOUNT
January 1, 1955 to July g1, 1956
1955 1956
To 7,31
Income
Commissions, Exhibit B $34,741,02 $37,583,33
Tax Certificate Fees 216.30 295. 50
Collection Costs 353 50 194. 00
Motor Vehicle License Fees 6,299..25 5,553,75
Beverage License Transfer Fees 12, 75 7.25
Total Income $41.622,82 $43 ,633,83
Expenses
Salaries $24, 396.67 $13,062.50
Tax Collectors" Association Dues 86. 00
Travel Expense 198. 85
Legal Fees 150 00
Printing 222 52 106,96
Advertising 48.00
Notary Commission Pees 31 50 10. 00
Collection Costs: Class C 514 18 143., 52
Collection Costs. personal Taxes 344.. 00 190.00
Automobile Expense 900 . 00 525.. 00
Automobile Expense Paid to Employee 150.00
Office E9uipment 1. 388.42
Miscellaneous 189.. 00 20. 00
Total Expenses $28,46B.. 14 $14, 207.98
Net Income $13.. 154 68 629,425.85
Compensation _8. 500. 00 4, 958.33(1)
Excess Income $ 4,654..68 $24,.467, 52(2)
Notes. (1) 7/12 of $8, 500.
t
(1) Not payable calculated and shown endl after the of the u the
since it Is in excess of the compensation
of the Tax Collector to date.,
SCHEDULE :.- C
ill
MONROE COUNTY EXHIBIT - D
TAX COLLECTOR
CASH RESOURCES AND LIABILITIES
July 4z, 1956
Cash Resources
Cash in Office $ 4, 742, 21
Cash in Banks.
Tax Collectors Account $ 204,83
Tag Agent' s Account -303,41
Commission Account 26, 226,62 26, 128,04.
Total Cash Resources $30,870., 25
Cash Liabilities
Remittances in Regular Course after
July 31, 1956 (Exhibit A) $ 2, 992,56
Errors and Omissions (Exhibit A) 88.51
Excess Income Payable (Exhibit C) 251, 74
Excess Income Accrued - 1956 to July 31
(schedule 1-C) 24,467.52
Salary Deductions 0nremitted:
Withholding Taxes 268.20
Retirement 124.50
Total Cash Liabilities $28,, 193.03
Tax Collector 2. 677. 22
Total $30.870,25
EXHIBIT - D
11
EXHIBIT - E MONROE COUNTY
TAX COLLECTOR
TAX ROLL BALANCES
Rolls Open During Period August 1, z955 to July 33, 1956
1955 ROLLS
General Intangible
DEBITS
Charged on Rolls $1.. 262.,033.70 $16, 162. 47
Additions to Rolls 9,466.91
Supplemental Assessments 2,992. 69
Assessor' s Corrections -9. 847,14 951 .. 16
Deficiency of Credits -1 ,37 - 76,73
Total $1...261 ,652. 10 $18.727.27
CREDITS
Collected on Rolls $1. 221.894, 06 $18,.096.46
Discounts 35.458.,54 524. 62
Total C6llections $1 ,257,352.60 $18,621..08
Execution Register 106. 19
E & I Lists 4, 299, 50
Total $1,261.652, 10 $18,727,27
Percentage of Collections 99. 66 99.03
EXHIBIT E
12
MONROE COUNTY SCHEDULE -- 1
TAX COLLECTOR
RECEIPT BLANKS AND MOTOR VEHICLE LICENSE PLATES ON HAND
July 32, 1956
RECEIPT BLANKS
CLASS NUMBERS
Intangible Taxes, Class C 34021-35000
Occupational Licenses„ 1955-56 1149- 1500
Beverage Licenses, 1955-56 321- 325
Beverage License Transfers, 1955•56 43- 100
MOTOR VEHICLE LICENSE PLATES, 1956 SERIES (PREFIX NO, 382
CLASS NUMBERS CLASS NUMBERS
PL 6992-10000 V 718- 900
D 145- 300 BB 75- 125
W 3527- 5000 B 6 . 10
WW 49- 60 L 57• 150
T 192- 250 MH 488• 700
E 94- 200 N 1- 5
C 11•- 15 0 31- 50
GW 7- 15 K 29- 40
6 2- 15 A 924- 1000
GH 203- 300 M 52- 60
GK 845- 950 @ 10 25
CV 362- 600
SCHEDULE - 1
13
-
o STATE OF FLORIDA
a.9 `` + _ STATE AUDITING DEPARTMENT
OL w
BRYAN WILLIS, C.P.A.
STATEAUDITOR
Tallahassee, Florida
November 9, 1956
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 1, 1955,
and ending July 31, 1956,
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.
COMMENTS
Collections for licenses were accounted for by remittances
to the proper agencies or by cash on hand. Collections and
distributions are shown on exhibit A. The required reports were
made monthly, except for game licenses which were reported
irregularly.
Fees charged the county and individuals appeared proper.
Cash resources were sufficient to cover all liabilities
of record at July 31, 1955.
There were no criminal proceedings of record during the
audit period,
An annual report of income and expenses for 1955 was
filed promptly as required by law. Adjustments to both income and
expenses were made during the course of the audit.. As a result:
additional compensation i❑ the amount of $119,55 is due the Judge
under Chapter 23491, Acts of 1953. Fi pensee appeared reasonable but _...-
were not supported by invoices or statements.
14
Additional compensation amounting to $32 .48. as shown in prior audit
report No, 4336, page 21, was paid by the county on March 31, 1956.
Probate dockets were not kept on the forms adopted as part of the
uniform system of accounts Fees earned were properly recorded on the dockets
but amounts received were generally not shown,
Financial records consisted only of a single entry journal for fees
received with no distribution by source. Expenses were summarized and listed
in the journal by months from the paid checks and memos of expenses paid by
cash. The memos were not preserved for audit purposes.
The status of the Judge' s personal account with the retirement system
for his compensatio❑ through December 31 , 1955. was as follows
COMPENSAT ,ON CONTRIBUTION
REOU;RED
BALANCE UNDERREMITTED .
DECEMBER 31 . 1954 $ $233 43
1955 8,500.00 467.50
Total Contributions Due $700.93
REM%TIED TO DECEMBER 31 , 1955 301 . 04
Balance Underremitted,
December 31, 1955 $399. 89(1 )
NOTE ' (l ) AFTER A REM TTANCE OF $399 ,80 .:N MARCH 1956 FOR 1955 .
THE BALANCE UNDERREMITTED WAS REDUCED TO 9 CENTS
The compensation Shown Is based on the amount earned, although $119 55
of the amount earned had not been received..
The only regular employee was sot a member of the retirement system.
EXH;BITS
The following exhibits ire attached to and form a part of this
report
EXHIBIT - A Licenses.
EXHIBIT B Income Account.
EXHIBIT - C Cash Resources and Liabilities.
Respectfully submitted.
!Signed: Bryan Willis,.
State Auditor
Audit made by'.
(Sngned' Clifford M. Nowell, Auditor
•
4S
MONROE COUNTY EXHIBIT - A
COUNTY JUDGE
LICENSES
August 1, 1955 to July 41, 1956
ITEMS AMOUNT
On Hand, August 1, 1955 $ 383. 15
Collected:
Fishing, Hunting, and Trapping Licenses:
Series 1955-56 485. 50
1956-57 14. 00
Drivers' Licenses:
Series 1954-55 272. 20
1955-56 19, 788. 05
Marriage Licenses 339.00
Total to be Distributed $21,281. 90
Remitted, Audit Period!
Game and Fresh Water Fish Commission b 491. 50
Department of Public Safety 20, 163. 70
Bureau of Vital Statistics 333.00
Total Remitted $20, 988. 20
Remitted in Regular Course after July 31, 1955:
Game and Fresh Water Fish Commission $ 14. 00
Department of Public Safety 242. 85
Bureau of Vital Statistics 32. 25 289. 10
Errors and Omissions:
Drivers' Licenses not Reported:
Series 1955.58:
Delinquent Operator No. 77186 $ 2. 15
chauffeur No.. 261083 2. 15
2 Duplicates, Addition Errors.
Reports 3 and 5 .30 4. 60
Total $21, 281. 90
EXHIBIT — A
16
EXHIBIT • B MONROE COUNTY
COUNTY JUDGE
•
INCOME ACCOUNT
January 1, 1955 to July 31, 1955
1955 1956
To 7-31
Income'
From Individuals'
Probate Fees $ 2, 855,50 $1 823.. 55
Civil Fees 45. 00 60. 00
Marriage License Pees 1.019.25 594. 00
Delayed Birth Certificates 36. 00 48. 00
Hunting. Fishing. and Trapping Licenses 44.50 4 75
Drivers' Licenses 3, 199- 80 232 40
Occupational and Beverage Licenses 425. 75 110 50
Certified Copies. Marriage Licenses 86. 25 37. 50
From governmental Agencies:
Insanity Inquiries 135-. 00 97 50
Payments Under Chapter 28491, Acts of 1953 5.492=20(1)
Toral Income 513.339.25 53, 008, 20
Expenses
•
Salaries $ 4.. 207. 20 $2, 102. 40
Office Expenses 751. 60 163.56
Total Expenses $ 4, 958, 80 $2,265. 96
Net Income 5 8.380. 45 $ 742. 24
Compensation Earned 8.500.C0 742 24
Compensation Due Under Chatter 28491. Acts
of 1959 $ 119.. 55 -
Notes: Income and expenses as reported by the Judge for the year 1955 are
summarized as follows'.
Income $7,778, 00
Expenses 4. 770. 20
Net Income 53 . 007 80
Compensation Earned 8, 500. 00
Compensation Due $5,492>20
(1) Received January 31, 1956.
EXHIBIT - B
17
MONROE COUNTY EXHIBIT - C
COUNTY JUDGE
CASH RESOURCES AND LIABILITIES
July 31, 1956
Cash Resources
Cash in Bank $ 726, 77
Cash in Office 362.60
Total Cash Resources $1,070.37
Cash Liabilities
Remittances in Regular Course. Exhibit A $ 289. 10
Errors and Omissions, Exhibit A 4.60
Unearned Probate Deposits 45,00
Total Cash Liabilities $ 338..70
County Judge 740.67
Total $1,070. 37
EXHIBIT - C
1S
.5. STATE OF FLORIDA
4i
$ STATE AUDITING DEPARTMENT
MgrCor �n
BRYAN WILLIS. C.P.ATTTTT AUDITOR
Tallahassee, Florida
November 9, 1956
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
SHERRFF MONROE COUNTY
For the period beginning August 1, i955,
and ending July al, r956,
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.:
COMMENTS
All collections of record during the audit period were
accounted for, either by remittances or by cash on hand.
Fees charged the county and individuals appeared proper,
Excess income was overremitted to Monroe County for 1955 in the
amount of $112,10..
Cash bonds on hand July 31, 1956, amounted to $2, 155, as shown
on exhibit A.
Fines and costs collected and unremitted at July 31, 1956, in
the amount of $556.46, were deposited to the County Fine and Forfeiture
Fund October 8, 1956, after the close of the audit period.
An annual report of income and expenses for 1955 was on file
and was substantially correct. Income was overstated $152 09, which
caused the report to show excess income of $112- 10, whereas no excess
was earned, The expenses as reported were correct and were properly
supported by paid checks and invoices,
19
Resources were sufficient to cover all liabilities of record at
July 31, 1956,
Records were adequate and generally accurate. The financial records
had been audited by a certified public accountant through December 31, 1965.
Retirement contributions were properly withheld and remitted for all
eligible employees,
Compensation of the Sheriff, amounting to $8,500 per year, was paid
by the county as provided by Chapter 28437. Acts of 1953. Proper deductions
and remittances of retirement contributions were made by the county.
The county paid the Sheriff $3 600 per year in equal quarterly
installments,. as provided by Chapter 28436,. Acts of 1953, for expenses of the
office.
• EXHIBITS
The following exhibits are attached to and form a part of this
report(
EXHIBIT - A Cash Bonds.
EXHIBIT - B Income Account.
EXHIBIT - C Resources and Liabilities.
Respectfully submitted.
:Signed) Bryan Willis,
State Auditor
Audit made by.
(Signed) Clifford H. Rowell, Auditor
MONROE COUNTY EXHIBIT - A
SHER3 FF
CASH BONDS
July 31, 1056
DEFENDANT DATE AMOUNT
RECEIVED
Willie Hunter 6.21-51 $ 25, 00
Richard J. Girton 3--15-52 15.00
Joseph M. Brown 8-15-52 15,00
Patricia Videz 12-23.52 25.00
Guy C, Cbeatam 12-31-52 25,00
Kenneth Pate 11- 28-53 150.00
David McNamara 5-24-54 50. 00
Jesse Lewis, Jr. 11 -10-54 25.00
Sam Cohen 5 -24-55 100.00
James Rodney Spivey 6- 8-55 50. 00
Ev.. Fowler 10-26-55 25 00
Otis Thurston 11- 2.55 250,00
Robert Lee Owens 12-16-55 25•, 00
Howard M. Herron 1- 3-56 500.00
Leon Mcbuffie 1-14-56 30-.00
Nathan Carl Niles, III 2- 4-56 - 100,00
James C. Riley 3•-10-56 75.00
Donald J. none 5- 4•-56 25.00
Robert H, Kaufman 5-21-56 75. 00
Tyros 8, Addison 5-21-56 25,00
Douglas A. Reed 5-28.56 50. 00
Emmanuel Clark 6 29-56 100,00
Harold N Jenkins 7•• 5-56 50. 00
Harry S. Alcock 7- 7-56 30-00
Bernard A. Kalphe 7-10-56 50,00
Leeintes Grant 7-23-56 25,00
Pawhattan F. Clements 7-21.56 25.00
Pawhattan F. Clements 7-21-56 25-00
Edward Slattery 7-21-56 50.00
Harry Lee Erntes 7-22.56 25,,00
Sam B. Lurshon 7 •25. 56 25, 00
Florencio Suarez 7 .23-56 50.00
Marshal W: Crouse 7--26-56 15.00
Nathaniel Hunter (1) 25,00
Total $2, 155. 00
Note. (1) Not entered on bond register,
EXHIBIT - A
51
EXHIBIT - B MONROE COUNTY
SHERi FF
INCOME ACCOUNT
January r, x955 to July 91, 1956
1955 1956
To 7-31
Income
Monroe County,
Fees $58, 211. 62 $36, 273. 17
Chapter 28436. Acts of 1953 3, 600, 00 2. 700..00
Chapter 28437: Acts of 1953 8-. 500.00 4, 958.33
Civil Feet 10976.04 1, 059. 20
Miscellaneous 1,342. 27 158. 90
Total Income $71.. 629..93 $45, 149 60
Expenses
Deputies° Salaries $18, 945,00 $ 9., 690 00
Automobile Expense 6, 975..65 5. 870. 31
Investigation Expense 2,876. 65 1: 565- 47
Arresting Fees 164. 20 28.65
Other Criminal Expense 2. 785. 26 550 32
Jailer and Guards 14, 348. 00 8.. 480.00
Feed and Supplies 8, 073. 63 5, 460 37
Other Jail Expense 5, 10
Postage and Stationery 1,066, 17 757. 40
Telephone and Telegraph 597, 98 351- 61
Other Office Expense 1,028 59 152. 89
Legal Services 500 00 375 00
Miscellaneous 5, 803, 69 3, 337. 88
Total Expenses $63. 169. 92 $36, 417. 90
Net Income $ 8 460.01 $ 8, 731.70
Compensation 8. 500,00 4, 958, 33
Expenditures in Excess of Income $ -39.-99
Excess Income Accrued $ 3,773, 37(1)
Note; (1) Not to be reported or remitted until after December 31.
1956.
EXHIBIT - B
2
MONROE COUNTY BXBIBIT - C
SHER 1FF
RESOURCES AND LIABILITIES
July 3i, :956
Resources .
Cash on Hand $ 581. 46
Cash in Banks 4,773,81 8 5, 355. 27
Due from Monroe County;
Fees 35. 434.86
Ezcess Income Orerremitted 112. 10 6,546.95
Total Resources $10,902.22
Liabilities
Cash Bonds $ 2, 155,00
Bills Payable 4, 417,39
Fines and Costs Held 556. 46
Excess Income Accrued in 1956
to July 31 3,773. 37
Total Liabilities $10,902. 22
EXHIBIT — C
53
a +p 'o STATE OF FLORIDA
wA STATE AUDITING DEPARTMENT
cat10)
ooM
BRYAN WILLIS, C.P.A.
...+. .tio,ro. Tallahassee, Florida
November 9, 1958
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
HON. IRA F. ALBUM'
JUSTICE OF THE PEACE, DISTRICT NO. 1
MONROE COUNTY, AT KEY WEST
For the period beginning August i, 2955,
and ending July gi, iggO,
and present this report thereon.
In addition to applicable general laws, the office was
operated under the provisions of Chapter 28408, Acts of 1953, and
Chapter 27747,. Acts of 1951.
COMIENTS
All collections of record of costs in dismissed cases
and all estreated bonds were remitted to the county.
The Justice received from the county a salary of $225
per month and $75 per month for expenses of operating his office
as provided by law. He was not a member of the retirement system.
The dockets were well kept. Conviction reports required
by Section 28.27, Florida Statutes, were submitted regularly.
Respectfully submitted,
(Signed) Bryan Willis,
State Auditor
Audit made by:
(Signed) Clifford N. Howell, Auditor
rstirtf
, STATE OF FLORIDA
'2 s k_mar
`D1 }+'.°' `�3"� STATE AUDITING DEPARTMENT
apo P°F.
BRYAN WILLIS, C.P.A.
STATEAUDITOR
Tallahassee, Florida
November 9, 1966
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 i, 1955,
and ending July 91, 1956,
and present this report thereon.
In addition to applicable general laws, the office was
operated under the provisions of Chapter 26407, Acts of 1953, and
Chapter 27747, Acts of 1951.
COMMENTS
Records of the office were adequate for audit purposes.
No collections were made by the Justice. The Sheriff made
collections in cases dismissed on payment of costs. Conviction
reports required by Section 28.27, Florida Statutes, were
submitted.
S5
In accordance with the provisions of Chapter 28407, Acts of 1953,
and Chapter 27747. Acts of 1951, the Justice received a salary of $300 per
month and an office expense allowance of $75 per month from the county,
The Board of County Commissioners made deductions from the Justice' s
salary for the retirement system.
Respectfully submitted,
(Signed) Bryan Willis,
State Auditor
Audit made by:
(Signed) Clifford N, Howell, Auditor
Jul
75 STATE OF FLORIDA
e(
STATE AUDITING DEPARTMENT
\Po �
BRYAN WILLIS. C.P.A.
...•. .UoI=o. Tallahassee, Florida
November 9, 1956
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
JUSTICE OF THE PEACE. DISTRICT NO.. 3
MONROE COUNTY, AT MARATHON
For the period beginning February 24, 2955,
the dote of his commission,
and ending July 32. 1956,
and present this report thereon.
In addition to applicable general laws, the office was
operated under the provisions of Chapter 28484. Acts of 1953.
COMMENTS
All fine and cost collections of record were deposited
to the Fine and Forfeiture Fund. Financial records were adequate.
The Justice was paid by the county a salary of $225 per
month and $75 per month for expenses of operating his office as w.
provided by law.
77
Retirement contributions were deducted from the Justice's salary by
the co➢nty and were remitted to the retirement system.
Conviction reports required by Section 28.27. Florida Statutes, were
submitted.
Respectfully submitted.
(Signed) Bryan Willis,
State Auditor
Audit made by:
(Signed) Clifford N. Howell, Auditor
riM