Report No. 06364, Clerk 6364
STATE OF FLOItIDA
STATE AITDITINO DEPARTMENT
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MONROE COUNTY ot::;;
CLERK OF THE CIRCUIT COURT
As of June 30, 1965
6364
STATE OF FLORIDA
STATE AUDITING DEPARTMENT
Report on Audit
of the Accounts of
MONROE COUNTY
CLERK OF TEE CIRCUIT COURT
As of June 30, 1965
Dated: April 18, 1966
By: F. A. Reisman, Auditor
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STATE AUDITING DEPARTMENT
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ERNEST ELLISON,C.R.A. Tallahassee, Florida
STATE AUDITOR April 18, 1966
Honorable Haydon Burns, Governor
and the
Appropriations and Auditing Committee
of the
Legislative Council
Sirs:
Pursuant to law, I have directed that an audit be made of the
accounts and records of the
HONORABLE EARL R. ADAMS
CLERK OF THE CIRCUIT COURT
MONROE COUNTY
For the period beginning July 1, 1983,
and ending June 30, 1965,
and present this report thereon.
The Clerk's accounts as Clerk and Auditor of the Board of County
Commissioners are audited in connection with the audit of the accounts of that
Board, and therefore are not covered in this report.
Since the income of the office is on the basis of calendar years,
the income for the entire year 1963 is shown in this report.
GENERAL STATEMENT
All collections of record were properly accounted for by remittances
or by cash on hand. Records were well kept. Annual reports of receipts and
expenditures were accurate and were promptly filed. Fees charged were in
accordance with the law.
Detailed comments are made under appropriate headings.
I.
TAX COLLECTIONS AND REMITTANCES
Individual tax redemptions on hand June 30, 1965, amounted to
$6,419.98, as shown on exhibit A.
State and county tax redemption collections of $25.35 were remitted
on March 15, 1965.
Surplus proceeds of tax deed sales at June 30, 1965, amounted to
$199.71, as shown on exhibit A.
Collections of record for the law library were properly remitted to
the Monroe County Law Library Fund pursuant to Chapter 61-2491, Acts of 1961.
Class C intangible taxes collected were remitted daily to the
Tax Collector. On June 30, 1965, collections on hand amounted to $102.60,
as shown on exhibit A.
COUNTY TAX CERTIFICATES
County tax certificates dating from 1943 to 1949 were on hand at
the close of the audit period and were all certified to the Board of County
Commissioners, as required by Section 194.47(1) , Florida Statutes. Certificates
for the 1964 tax sale not yet eligible for foreclosure were also on hand.
REGISTRY OF COURT FUNDS
As of June 30, 1965, registry of court funds on hand amounted to
$9,028.27, as shown on exhibit A. Fees for handling and recording were
properly computed and deducted.
INTERNAL CONTROL AND RECORDS
Internal control appeared adequate. The cash was balanced daily
and receipts were deposited intact. The journals and cashbooks were balanced
and the bank accounts were reconciled monthly by a local accountant. All
employees of the Clerk were bonded.
INCOME AND EXPENSES
Income and expenses of the Clerk's office are shown on exhibit B.
Fees charged the county and the public were in accordance with the
governing laws. All disbursements were made by check and expenses were properly
supported by vouchers.
Annual reports of income and expenses were filed promptly and the
amounts reported were correct.
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COMPENSATION
The Clerk's compensation to December 31, 1964, was governed by
Chapter 57-608, Acts of 1957, which guaranteed the Clerk $10,000 per annum.
Compensation of $12,500 per annum from January 1, 1965, was governed by
Chapter 65-1065, Acts of 1965.
SOCIAL SECURITY ACCOUNT
The Clerk acted as trustee for collection and remittance of the
social security contributions of the following offices:
Board of County Commissioners
County Judge
Tax Assessor
Clerk of the Circuit Court
Collections totaling $325.34 at June 30, 1965, as shown on exhibit A,
were held for remittance in the regular course of business.
RETIREMENT
The Clerk had properly deducted and remitted retirement contributions
for himself and all eligible employees.
AGENT FOR THE TRUSTEES OF THE
INTERNAL IMPROVEMENT TRUST FUND
No transactions of record were handled by the Clerk as Agent for the
Trustees of the Internal Improvement Trust Fund.
EXHIBITS
The following exhibits are attached to and form a part of this
report:
EXHIBIT - A Resources and Liabilities.
EXHIBIT - B Income Account.
Respectfully submitted,
(Signed) Ernest Ellison,
State Auditor
Audit made by:
(Signed) F. A. Reisman, Auditor
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EXHIBIT - A MONROE COUNTY
CLERK OF THE CIRCUIT COURT
RESOURCES AND LIABILITIES
June 3o, 1965
Resources
Cash on Hand $ 1 , 196. 80
Cash in Bank 34, 006. 58 $35, 203. 38
Accounts Receivable _ 36. 75
Total Resources. $35, 240. 13
Liabilities
Tax Deed Sales Surplus $ 199. 71
Individual Tax Certificate Redemptions 6, 419. 98
Withholding Tax Unremitted 1, 407. 81
Social Security Contributions Unremitted 325. 34
Intangible Class C Collections Unremitted 102. 60
Registry of the Court 9. 028. 27
State Documentary Stamps Consigned 415, 000. 00
Less, Stamps on Hand 10, 005. 70 4, 994. 30
Federal Documentary Stamps Consigned $ 3, 333. 00
Less, Stamps on Hand 2, 718. 50 614. 50
Juror and Witness Payrolls Consigned $ 3, 000.00
Less, Signed Payrolls on Hand 1, 370. 50 1, 629. 50
Excess Income Accrued, 1965 to June 30, Exhibit B 8, 569. 99
Total Liabilities $33, 292. 00
Clerk of the Circuit Court 1, 948. 13
Total $35, 240. 13
EXHIBIT - A
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MONROE COUNTY EXHIBIT - B
CLERK OF THE CIRCUIT COURT
INCOME ACCOUNT
January i , 1963 to June 3o, 1965
1963 1964 1965
_ TO 6-30
Dross Income
Fees Earned:
Sax Fees $ 4, 353. 70 $ 2, 318. 15 $ 780. 25
Civil Docket Fees 7, 813. 50 8, 488. 25 4, 546. 25
,Recording Fees 22, 281. 50 29. 224. 25 16, 314. 25
Certified and Other Copies 2, 584. 20 1, 911. 00 1, 000. 50
Criminal Pees 1, 216. 35 1, 272. 15 1, 439. 55
Other Fees - Miscellaneous 1 , 741 . 54 1, 718.68 778. 34
Income as Clerk to the Board
of County Commissioners:
Salary 16, 350. 00 16, 830. 00 7, 050. 00
Travel Allowance 900. 00 375. 00 450. 00
Total Gross Income 657, 240. 79 $62, 137. 48 $32, 359. 14
Expenses
Salaries $31, 720. 32 $32, 674. 90 $16, 500. 00
Travel Expense 900. 00 375. 00 450. 00
Postage and Express 402. 00 298. 90 143. 95
Telephone 308. 01 314. 76 157. 38
Bond Insurance 5. 00 5. 00
Office Supplies 78. 92 53. 24 35. 82
Office Equipment 776. 19 441. 00
Legal Expense 400. 00 400. 00 250.00
Convention Expenses 247. 42
Association Dues 200. 00
Miscellaneous Expense 52. 00 50. 00 2. 00
Total Expenses $34, 642. 44 $35, 060. 22 $17, 539. 15
Net Income $22, 598. 35 $27, 077. 26 $14, 819. 99
Compensation 10, 000.00 10, 000. 00 6, 250. 00
Excess Income $12,598. 35(1) $17, 077. 28(1) $ 8. 569. 99(2)
Notes: (1) Remitted to the county on January 14, 1984, and January 11, 1965,
respectively.
(2) Not payable until after the end of the year, but the amount is
shown since it is in excess of the compensation of the Clerk to
date.
EXHIBIT - B
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