Report No. 05780, Clerk 5780
STATE OF FLORIDA
STATE AUDITING DEPARTMENT
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CLERK OF THE CIRCUIT COURT
1 AS OF JUNE 30, 1963
5780
STATE OF FLORIDA
STATE AUDITING DEPARTMENT
REPORT ON AUDIT
OF THE ACCOUNTS OF
MONROE COUNTY
CLERK OF THE CIRCUIT COURT
As OF JUNE 30, 1963
DATED : OCTOBER 4, 1963
BY: TERRY JOHNSON, AUDITOR
$46‘1,61.51. STATE OF FLORIDA
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43/4,24 t STATE AUDITING DEPARTMENT
UNFIT ELLI SON, C.P.A. Tallahassee, Florida
October A. 1963
Honorable Farris Bryant, 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
HON. EARL R. ADAMS
CLERK OF THE CIRCUIT COURT
MONROE COUNTY
For the period beginning April 1, 1361,
and ending June 30, 1963,
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 1981 is shown in this report.
GENERAL STATEMENT
All collections of record were properly accounted for. Excess income
was correctly reported and remitted promptly. Records were balanced and well
kept. Retirement contributions were properly deducted and remitted.
Detailed comments are made under appropriate headings.
TAX COLLECTIONS AND REMITTANCES
Surplus proceeds of tax deed sales amounting to $503. 01 were on hand
June 30, 1963, as shown on exhibit A. The Clerk disposed of this surplus
after the close of the audit period.
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State and county tax redemption collections and remittances were as
follows:
REPORT DATE TOTAL AMOUNT
REMITTED COLLECTED REMITTED
(LESS FEES)
MAY 1961 5-17-61 $ 37.38 $ 37.38
JUNE 1963 6-24-63 447.20 447.20
Total $484 .58 $484.58
There were no county land sales of record during the audit period.
Individual tax redemptions amounting to $366. 36 were on hand June 30,
1963, as shown on exhibit A.
Class C intangible taxes were remitted to the Tax Collector periodi-
cally, at least once every two months. Collections on hand at June 30, 1963,
totaled $1, 608. 10, as shown on exhibit A.
Collections of record for the law library, pursuant to Chapter 28625.
Acts of 1953, and Chapter 61-2491, Acts of 1961, were properly remitted to the
County General Fund.
STATE AND COUNTY TAX CERTIFICATES
Of the State and county tax certificates on hand at the beginning of
the audit period, the certificates for the years 1935 through 1942 were canceled
in September 1962, pursuant to Sections 194. 58 and 196. 12, Florida Statutes.
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.
REGISTRY OF THE COURT FUNDS
Registry of the court funds totaling $2, 008. 48 were held at June 30,
1963, as shown on exhibit A.
The Clerk had correctly charged and deducted his fees in handling
registry of court funds.
INTERNAL CONTROL AND RECORDS
Records were well kept. The cash was balanced daily, and receipts
were deposited intact. The journals. cashbooks, and bank accounts were
balanced and reconciled monthly by a local accountant. All employees of the
Clerk were bonded.
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INCOME AND EXPENSES
The Clerk had filed annual reports of income and expenses promptly,
and the amounts reported were correct.
Proper fees and costs were charged. All disbursements from the
Clerk' s accounts had been made by check, and expenses were properly supported
by vouchers.
The Clerk received a monthly automobile allowance of $75 from the
Board of County Commissioners.
Income and expenses are shown on exhibit B.
COMPENSATION
The compensation of the Clerk was governed by Chapter 57-608, Acts of
1957, which guarantees the Clerk $10, 000 per annum.
SOCIAL SECURITY ACCOUNT
During the audit period, the Clerk of the Circuit Court collected
and remitted social security contributions for the Board of County Commissioners,
County Judge. Tax Assessor, and Clerk of the Circuit Court.
There was a balance of $198. 95 in the social security account at
June 30, 1963. as shown on exhibit A.
RETIREMENT
The Clerk had properly deducted and remitted retirement contributions
for himself and all eligible employees.
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) Terry Johnson, Auditor
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EXHIBIT - A MONROE COUNTY
CLERK OF THE CIRCUIT COURT
RESOURCES AND LIABILITIES
June go, i963
Resources
Cash on Hand $ 6, 765. 03
Cash in Bank 7, 123. 79 $13, 888. 82
Accounts Receivable - Governmental Agencies 34. 75
Total Resources $13, 923. 57
Liabilities
Tax Deed Sales Surplus $ 503. 01
Individual Tax Certificate Redemptions 366. 36
Intangible Class C Collections Unremitted 1 , 608. 10
State Documentary Stamps Consigned $10, 000. 00
Less. Stamps on Hand and on Order 9, 736. 40 263.60
Federal Documentary Stamps Consigned $ 3, 333. 00
Less, Stamps on Hand 2,946. 35 386. 65
Registry of the Court 2, 008. 48
Juror and Witness Payrolls Consigned $ 5, 000. 00
Less, Signed Payrolls on Hand 1, 974. 60 3, 025. 40
Withholding Tax Unremitted 1 , 327. 42
Social Security Contributions Unremitted 198. 95
Excess Income Accrued, 1963 to June 30,
Exhibit B 3, 755. 32
Total Liabilities $13, 443. 29
Clerk of the Circuit Court 480. 28
Total $13, 923. 57
EXHIBIT - A
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MONROE COUNTY EXHIBIT - B
CLERK OF THE CIRCUIT COURT
INCOME ACCOUNT
January 1 , 1961 to June go, 1964
1961 1962 1963
TO 6-30
Gross Income
Fees Earned:
Tax Fees $ 2, 531. 10 $ 1. 457. 35 $ 1, 404.65
Civil Docket Fees 6, 631. 50 6. 333. 00 3, 429. 50
Recording Fees 20, 404. 75 19, 523. 75 9. 526. 75
Certified Copies 1, 900. 75 2, 273. 85 1, 303. 20
Criminal Fees 1, 398. 60 712. 35
Other Fees, Miscellaneous 1, 994. 04 3, 715. 30 951. 10
Income as Clerk to Board of
County Commissioners:
Salaries 16, 200. 00 16, 200. 00 8, 100. 00
Travel Allowance 900. 00 900. 00 450. 00
Total Gross Income $51, 960. 74 $51, 115. 60 $25, 165. 20
Expenses
Salaries $29, 044. 42 $30, 845. 00 $15, 605. 00
Travel Expense 900. 00 900. 00 450. 00
Postage and Express 226. 00 308. 25 202. 00
Convention Expenses 81. 45 76. 71
Telephone 288. 46 284. 86 152. 88
Bond Insurance 191. 66 70. 59
Office Supplies 17. 54
Office Equipment 479. 45
Miscellaneous 3. 00
Total Expenses $30, 731. 99 $32, 985. 40 $16, 409. 88
Net Income $21, 228. 75 $18, 130. 20 $ 8, 755. 32
Compensation 10, 000. 00 10, 000. 00 5, 000. 00
Excess Income $11, 228. 75(1) $ 8, 130. 20(1) $ 3. 755. 32(2)
Notes: (1) Remitted to the county on January 15, 1962, and January 8, 1963,
respectively.
(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 Clerk to date.
EXHIBIT B
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