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Report No. 05780, Clerk 5780 STATE OF FLORIDA STATE AUDITING DEPARTMENT JO% �rt(tj )) CpD,4 j *** MONROE COUNTY *** 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 Q.. 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. 1 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. 2 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 3 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 4 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 5