Report No. 05418, Clerk 5418 ,
STATE OF FLORIDA
STATE AUDITING DEPARTMENT
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*** MONROE COUNTY ***
CLERK OF THE CIRCUIT COURT
As OF MARCH 31 , 1961
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5418
STATE OF FLORIDA
STATE AUDITING DEPARTMENT
REPORT ON AUDIT
OF THE ACCOUNTS OF
MONROE COUNTY
CLERK OF THE CIRCUIT COURT
AS OF MARCH 31 . 1961
DATED: FEBRUARY 16. 1962
BY: LLOYD M. STAUFFER. JR. . AUDITOR
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N. STATE OF FLORIDA
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BRYAN WILLIS. C.P.A.
STATEAUOITOR
Tallahassee, Florida
February 16, 1962
Honorable Farris Bryant. Governor
AND THE
Ayyroyrintions 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 teriod beginning June x, 1959.
and ending Narch gx, 196z,
and present this report thereon
The Clerk s accounts as Clerk and Auditor of the Board
of County Commissioners are audited la 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 1950 is shown in
this report
GENERAL STATEMENT
All collections of record were properly accounted for
interzal control was good and records were well kept Procedures
were efficient Excess income was reported and remitted promptly.
Retirement contributions were properly deducted and remitted
Detailed comments are made under appropriate headings=
1
COLLECTIONS AND R1MNTTA'CES
State and county tax redemption eoliections and rer.ittancee ,are as
follows
R£FORT DATE TOTAL COLLECTED AMOUNT
REM'L TTE❑ dense FEES) REM,TTED
DECEMBER 1959 12 .4.59 Y,70.20 870.20
'nerviness.'. tax redemptions amw:ntn;; to $3. 477 97 core held on
_-.:;en Sg . 19G1 . ea sheen ee enhibl1 t
ferrules proceeds of tax deed soles were sreperiy handled .
eU ss C intangible taxes were remitted to the Tar Collector monthly
CoTiect2Oao of record for the law library pursuant to Chapter 28625
Aegis of 195S were remitted to the County General Fund
There were no county laud sales of record during the sudit period
REGISTRY OF THE COURT FUNDS
Re;;istry of the Court funds totaling $17. 300. 16 were held at
March 21 . 1961 as shown on exhibit A
STATE AND COUNTY TAX CERTIFICATES
Numerous state sad county tax certificates dating from 1935 to 1949
rare on hand in. the Clerk s office. All of 'these certificates were ceatiiied
to the Board of County Commissioners. as required by Section 194 4711), Florida
S' atnees
INTERNAL CONTROL AND RECORDS
Records were well kept All employees of the Clark were adequately
tonged
Yno various accounts of the office were entered in appropriate
jo„rr'als and cashbooks were balanced and reconciled monthly The cash mama
balanced daily and the receipts mere deposited intact . Bank accounts ware
reconciled monthly
INCOME AND EXPENSES
Annual reports of income and expenses were filed promptly and were
accurate The income accounts are shown on exhibit B.
Fees and costs charged were as provided by law. All disbursements
were by check Expenses were properly supported-.
The Clerk received a monthly automobile allowance of $75 from the
Board of County Commissioners
COMPENSATION
The Clerk' s compensation was governed by Chapter 57-608,. Acts of
1957, which guarantees the Clerk $10, 000 per annum
RETIREMENT
The Clerk had properly deducted retirement contributions from the
salaries paid to all eligible employees These contributions, together with
contributions for his personal account, had been promptly remitted to the
retirement system.
SOCIAL SECURITY ACCOUNT
The Clerk of the Circuit Court was the reporting official for social
security contributions for employees of the Board of County Commissioners,
Clerk of the Circuit Court, Tax Collector, Assessor of Taxes, Sheriff, and
Monroe County General Hospital until December 31, 1959,
From January 1, 1960., the Clerk reported for the Board of County
Commissioners,. Clerk of the Circuit Court, and Assessor of Taxes The other
officers began reporting individually
There was a balance of $145 23 i❑ the social security account at
March 31, 1961..
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) Lloyd N. Stauffer, Jr„ Auditor
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EVIET ' - A MONROE C011EIN
CtERK or THE C„R€WT COURT
RESOURCES AND LIAR IITCES
Harsh 31, e962
Resources
Cass on Hand $ 9, 458. 15
Cash in Sank 20,87G 55 $00. 2227 70
Accounts Receivable - Governmental Agencies _ 15 00
Inc! Resour..cs $30, 252 70
Liabilities
individual Tax Certificate Redevptions $ 2 , r.77 97
Registry of the Court 11. 560 16
Stelae Documentary Stamps Consigned $10,000. 00
Leas, Starnc or Rand and on Order 3,965. 60 Y, 034 40
Federal Documentary Stoves Consigned $ 3, 330, 00
Less, Stamps on Hand 2, 593. 00 "40 00
6ocie .. Security Contributions Ur,renittee 245. 23
Withholding Tax ❑nremitted 947 96
Excess Income Accrued. 1961 to March 31 4., 021. 9E
_Tctai Ll a4�i ;txes 621. 827 63
Clerk of the Circuit Court 2, 425..07
Tota& 630. 852. 70
EXHIBIT - A
T
MONROE COUNTY EXHIBIT - '6
CLERK OF THE C'J1CUIT COURT
INCOME ACCOUNT
January i, 1959 to March 31, 106x
1959 1960 1961
to 3 31
Gross Income
Earned fres Individuals
Recording Fees $11,281.75 $19. 257,00 $ 5 602 75
Civil Docket Fees 5.887 90 5. 190 50 1.647 00
Tax Fees 1.907 90 1.468 20 543 20
Certified Copies 1 674 40 1 617 95 550 00
Court Registry Fees 176 00 21 69
passport Fees 230 00 199.00 84 00
Bond Approval Fees 4 00 5 00
Transcript Fees 39 65 14 95 78 40
Cancellation or Foreclosure of Tax
Certificates 30.00 4 00 25
Assignment of Tax Certificates 2 00
Foreclosure Sale Feb 4n On 80 00 5 00
Appeal Fees 3 50 41,60
Marginal Rotes Reindexinq and Filing Fees 546,00 687 90
Certification of Plats 1 50
Search Fees 2 00
Collected from Governmental Agencies
Salaries 16.275.00 19 125 00 4 050 00
Intangible Tax Commissions 673.71 526.66 90 53
Criminal Fees 1,873.00 2.039 80 670 05
Travel Allowance 900 00 900 00 225 00
fatal Gross Intone $49 542 81 851 177.75 $13. 553 18
Expenses
Salaries $27.141 05 $29 305 03 $ 6 540 92
Travel Expense 900 00 900 00 225 00
Postage and Express 235 64 215 62 60 00
Convention Expenses 136 21
Telephone 233.98 282.59 72 24
Bonds and Insurance 59 40 89.41 Ins 1I
Supplies 181.20 44. 50
Association Dues 40.00 50 00
Miscellaneous
fetal Fxpenses $28.782 77 $30.997 33 S 7 031 27
let Income $20.750 D4 $20. 180 42 $ 6. 521 91
Compensation 10.000 00 10.000 00 2 500 00)1)
Excess Income $10.750 04t2) $10.180 4213) S 4,021 91:4I
Notes. li➢ Calculated on the basis of 3/12 of $10,000..
121, Remitted to the county on January 11.. 1960
06 Remitted to the county on January 9, 1961.
/4) Not payable until after the end of the year but the amount is calculated and
shown since it is in excess of the coapensation of the Clerk to date,
;1
EXHIBIT - B