Report No. 05467, Monroe County 5167
STATE OF FLORIDA
STATE AUDITING DEPARTMENT
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*** MONROE COUNTY ***
BOARD OF COUNTY COMMISSIONERS
MONROE COUNTY ANTI -MOSQUITO DISTRICT
FORMER JUSTICES OF THE PEACE, DISTRICT NOS. 2 AND 3 .
JUSTICES OF THE PEACE, DISTRICT NOS. 1 , 2, 3, AND 4
CONSTABLES, DISTRICT NOS. 1 , 2 , 3, AND 4
DATED : MAY 2, 1962
LO216 7
STATE OF FLORIDA
STATE AUDITING DEPARTMENT
REPORT ON AUDIT
OF THE FOLLOWING OFFICIALS OF
MONROE COUNTY
As OF PAGES
BOARD OF COUNTY COMMISSIONERS
MONROE COUNTY ANTI •MOSOu1 TO DISTRICT 9-30.61 1 .23
JUSTICE OF THE PEACE , DISTRICT No. I 9-30-61 24-31
FORMER JUSTICE OF THE PEACE , DIST. No. 2 Edelmt Ro Morales I7.31 -61 34- 35
JUSTICE OF THE PEACE , DISTRICT No. 2 RR. Py nder 1 - 1 -60 36- 37
FORMER JUSTICE OF THE PEACE , DIST. NO. 3 reel J.
atldnY 2.27.61 36-37
JUSTICE OF THE PEACE , DISTRICT No. 3 George M ✓. Rawlins 17.31 -610 38-39- 1
Norman D. e J. Ra l ns 7.31 -61 42-41 JUSTICE OF THE PEACE . DISTRICT No. 4 George J. Rand tns 7.31 -61 42-43
CONSTABLE . DISTRICT No. I Laura R. Johnson 7.31 -61 44
CONSTABLE, DISTRICT No. 2 Jose (Smoky Joe) Esptnosa 7-31 .61 45
CONSTABLE , DISTRICT No. 3 Donald (Doc) MacDonald 7.31 .61 46-47
CONSTABLE , DISTRICT No . 4 Joseph R. Ptnder 7.31 .61 48.49
DATED: MAY 2 , 1962
BY: CHARLES M. CAPPS, JR. , AND
D. P. GU I DA , AUDITORS
eR irTE,Ate
NS
d CIA STATE OF FLORIDA
6w b tia� STATE AUDITING DEPARTMENT
,?_wr.
HRVAN WILLIS, C.P.A.
STATE AUDITOR Tallahassee, Florida
May 2, 1962
Honorable Farris Bryant, Governor
AND THE
Appropriations and Auditing Committee
or THE
Legislative Council
St rs:
Pursuant to law, I have directed that an audit be made
of the accounts and records of
THE BOARD OF COUNTY COMMISSIONERS
MONROE COUNTY
For the fiscal years ended September 3o, 1gfo.
and September 30, igbi,
and present this report thereon.
PERSONNEL
The personnel of the Board was as follows:
DISTRICT
No.
A. Maitland Adams to t-2-61 1
William L. Osterhoudt from 1-3--61 1
William A. Freeman, Jr. 2
Clarence S. Higgs, Vice-Chairman to 7-17-61 (Deceased) 3
Hilario Ramos, Jr. , from 7-31-61 3
Gerald Saunders, Chairman 4
Harry Harris, Vice Chairman from 7-20-61 5
Earl R. Adams, Clerk and Auditor
GENERAL STATEMENT
The linaneial condition was good. Financial management
was generally good hut, needed improvement in a few areas. Budgets
were properly prepared and adhered to. Records were well kept.
The Board borrowed $100, 000 from the Trustees of the Internal
improvement Fond daring the audit period to pay for emergency work
on county roads and bridges damaged by Hurricane Donna.
1
Detailed comments are made under appropriate headings.
FINANCIAL CONDITION
The financial condition at the close of the last three fiscal years
was as follows:
9.30-59 9-30-60 9,30-61
OPERATING FUNDS
CASH BALANCES S482,628. 15 S480. 242.03 $487 .557.50
ESCROW
CASH PERFORMANCE BOND (AIRPORT
REVENUE: FUND) $ - - $ 1 .000.00 $ 1 ,000.00
•
CAPITAL OUI LAY FUNDS
CASH BALANCES $ 16.477. 36 $ 16.477,36 $ 16.477.36
FUNDED DEB1
UNMAI AHED PRINCIPAL $858 ,000.00 S798,000.00 $737,000.00
LESS. IN(EREST AND SINKING FUNDS :
t-ASH BALANCE s $ 11 ,913. 13 $ 16.725. 11 $ 28 ,694.44
INVISIMI NI 'i 72,000.00 72,000.00 70,416.30
Total $ 83.913. 13 $ 86,725. 11 $ 99. 110.74
Vet Funded 1'Cbt S774,086.87 S709.274.89 S637,889.26
Sufficient funds wore curried over at the end of each fiscal year to
tinauce current operations in the ensuing year until receipts from taxes became
available.
The $1, 000 cash pe rtorooulce bond, included in the above summary, was
advanced to the Airport Revenue Fund in the fiscal year 1959-60 by Mr. J. Sirugo,
restaurant concessionaire at Monroe County Meacham Airport. There was no provi-
sion for this bond or its forfeiture in the concession agreement dated In 1957
or in the Board minutes. It was noted that after the close of the audit period,
the concessionaire had breached his contract and had closed the restaurant. It
is recommended that the Board take necessary action to determine the proper
disposition of this band looney.
Loans from the Trusteo.s of the Internal Improvement Fund are discussed
under a separate heading.
The Board' s funded debt was in a current position, and all interest
maturities Were pr'o1npLlY met-
2
FINANCIAL MANAGEMENT
Management of finances was generally good, hut a few improvements
were needed.
The financial condition continued to he good. and expenditures were 1
held within the resources. Budgets were properly prepared, amended, and
followed.
During the audit period, the Board delegated its authority to indi-
vidual members with powers to act. The Attorney General in an opinion dated
January 31 , 1961 (No. 061-16) , advised the Board that they could not lawfully
convey their authority to a committee or an individual with power to act.
Commissioner Harry Harris continued to exercise powers and duties of the Board,
acting on his own responsibility.
A purchase order system was in use, hut in many instances, the
purchase order form was merely a confirmation of a purchase that had already
been made.
Vouchers were properly supported in general. Some expenditures
approved by the Monroe County Advertising Commission for entertainment and
hospitality could not he audited since they were not supported by itemized
statements. The Attorney General advised the Clerk of the Board on December 5,
1961 , that the Monroe County Advertising Commission has broad discretionary
authorit)) to determine it expenditures to publicize and advertise the henefits
• of Monroe County are proper. However, he has also ruled in other opinions that
expenditures of public funds should he substantiated by vouchers and itemized
bills.
Rental payments for Zoning Department offices in Marathon and
Tavernier were made without affirmative evidence in the minutes showing approval
by the Board or a signed agreement.. Commissioner Harris owns the building in
Tavernier for which the county pays $100 monthly. However, A1r. Harris had
leased this building to Mr. Smythe (Smitty) Sayles for $100 per month for the
period beginning February 1 , 1958, to Janauary 31 , 1963 . Rental payments of
$100 per month were paid by the Board to Mr. Sayles for office space in the
building. It appears that the Board should reconsider this rental arrangement
in the light of Attorney General' s opinion No. 061 -199, dated December 1, 1961.
The concession agreement between the Board and the lessee of the
Monroe County Beach luncheonette calls for payment of $369 monthly in advance.
The agreement further provides for forfeiture of the lease if payments are
defaulted for thirty days after written notice of default from the Board. At
September 30, 1961 , the lessee was more than six months delinquent. At
December 15, 1961 , after the close of the audit period, the lessee was more
than nine months delinquent; and notice of default had still not been given by
the Board to the lessee.
Candidates' filing fees had been correctly and promptly remitted to
the Board by the Clerk.
The insurance program of the county was handled by a local insurance
agency.
RECORDS
Records were generally accurate and currently posted.
The county was in the process of recording and marking property in
accordance with Chapter 274, Florida Statutes, and regulations of the State
Auditor dated August 3 , 1959.
3
A 1960 model electric typewriter belonging to the Tax Assessor' s
office was stolen from n local office machine repair company. The company had
no theft insurance and had not reimbursed the county for the loss of the
typewriter.
BUDGETS
Budgets were properly prepared, and expenditures were held within
budget appropriations. The 1959-60 supplemental budget was properly prepared,
advertised, and approved by the Comptroller.
COMPENSATION OF BOARD MEMBERS
Board members were correctly paid in accordance with Section
125. 161(1) , Florida Statutes.
FORECLOSURE OF TAX CERTIFICATES
The Board has not foreclosed numerous State and county tax certif-
icates dating from 1935 to 1949, as required by Section 194. 47, Florida
Statutes.
RETIREMENT
Retirement contributions were properly deducted and remitted for the
board members and eligible employees.
TAXES
The following is a summary of taxes levied for the years indicated:
Taxing lin l t 1956 1989 1980
Mills Amount Mills Amount Mills Amount
Board of County commissioners 13.00 $ 738,983.17 13.00 $ 787,180.08 13.00 $ 888,341.09
Board of Public instruction 23.00 1,304,882.59 23.00 1,389,972.72 23.00 1,587,759.78
Mitt-Nosqulto 9istrlct 1.50 85,001.50 1.50 P0,543.04 1.50 102,089.50
central and Southern Florida
flood control LI:trl of .75(1) 528.64
Total 62,128,847.28 62,287,895.84 $2,558,716.96
Nord%: (1) Thin Is a district mill age only. Ali other millages are county-wide.
LOANS FROM THE TRUSTEES OF THE
INTERNAL IMPROVEMENT FUND
Following Hurricane Donna, the Trustees of the Internal Improvement
Fund made loans to the Board totaling $100, 000 for emergency road and bridge
work. A $50, 000 loan received September 20, 1960, was repaid by the State Road
Department in November 1960, pursuant to the Board' s resolution, from secondary
road funds accruing to the county. A second loan of $50, 000 received April 19,
1961, was to be repaid from either secondary road funds or from receipts of
Federal disaster relief funds. This loan was unpaid at September 30, 1981 .
4
The Board had applied for Federal disaster relief funds in the total
amount of $211 , 100. 55 of which $111 ,300, 00 was received in 1960-61.
MISAPPROPRIATION OF JURY PAYROLL MONIES
BY FORMER CLERK OF THE CRIMINAL
COURT OF RECORD, HARRY DONGO
A misappropriation of jury payroll monies advanced to the former
Clerk of the Criminal Court of Record of Monroe County by the Comptroller
from State funds amounting to $14, 905 was reported in audit report No. 5003
dated September 24 , 1959. Correspondence between the Comptroller and the
State Attorney showed that Mr. bongo had been determined to be insolvent, that
the full amount of the bond ($2,0001 had been paid by the surety company and
credited to the amount due by Mr. Dongo, and that the Comptroller had marked
his file closed.
ADVERSE FINDINGS AND REBUTTAL
Pursuant to Section 21 . 121 (3), Florida Statutes, the Chairman
submitted a rebuttal to the adverse findings included in this audit report.
The adverse findings and the rebuttal thereto are shown on exhibit F.
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 Investments.
EXHIBIT - E Funded Debt.
EXHIBIT - F Adverse Findings and Rebuttal .
Respectfully submitted,
(SidnedJ Bryan Willis,
State Auditor
Audit made by:
(Styned) Charles M. Cu/L!s , Jr. , Auditor
5
MONROE COUNTY EXHIBIT - A
BOARD OF COUNTY COMMISSIONERS
SUMMARY OF RECEIPTS AND EXPENDITURES
For the Fiscal Years Ended September go, lgbo and 1g61
Receipts Fiscal Years Ended
9-30-80 9-60-61
Amount Per Cent Amount Per Cent
Federal Sources:
Federal Grant for Library $ 10,000.00 $ 10.000.00
Disaster Relief 111,300.00
fatal federal Sources $ 10,000.00 .8 $ 121,300.00 8.4
State Sources:
Gasoline Tax $ 79,370.06 $ 80,552.55
Surplus Gasoline Tax 140,083.29 152.262.75
Motor Vehicle Fuel Tax 2,245.09 2,393.69
Auto Mileage Transportation Tax 632.02 3.947.75
Railroad and Telegraph 157.12 160.48
Racing Monies 94.350.00 93,800.00
Insurance Agents' County Licenses 1,370.61 1,060.69
Hospital Aid to the Indigent 9,620.25 9,065.24
Trustees of the Internal Improvement
Fund 50,000.00 50,000.00
Total State Sources $ 377,828.44 30.4 $ 393,243.15 27.1
County Sources:
Revenue Receipts:
Taxes $ 585,927.48 $ 665.402.96
Tax Redemptions 24.65 11.75
Tax Deed Surplus 383.90
Candidates' Filing Fees 4.248.00
Occupational Licenses 6.574.10 7,595.47
Beverage Licenses 29.047.50 30.151.89
Building Permits 20,969.92 43,390.90
Fines and Forfeitures 68,424.54 73.655.50
Interest on Bank Accounts 4.690.59 4,356.18
Interest on Investments 3,376.27 2,213.97
Profit on Investments 143.44
Excess Fees:
Tax Assessor 3,962.68 661.79
Tax Collector 5.810.26 13,256.24
Clerk of Circuit Court 10,750.04 10,180.42
EXHIBIT - A
(Cant id. )
6
EXHIBIT - A MONROE COUNTY
(Cant 'd. I
BOARD OF COUNTY COMMISSIONERS
SUMMARY OF RECEIPTS AND EXPENDITURES
For t h r• Fi_scaI Years Ended September so, igOo and 1g67
Receipts Fiscal Years Ended
P-30-60 9-30-61
Amount Per Cent Amount Per Cent
County Sourr.- (Cont 'd.l :
Revenue Ile..eipts (Cont'd.l :
Small Claims Court $ 1,692.74 $ 2,139.34
Civil Fees from Sheriff 2,998.87 4,677.93
Rents 251.00 618.00
Telephone Tolls 33.30 23.33
Parks and Beaches 5.751.51 4,218.00
Lease on Marathon Airport 1.00
Airport 76,557.85 47,553.72
Welfare and Tuberculosis Patients 3,679.20 3,604.00
Law Library Receipts 2,295.00 3,165.00
Miscellaneous Reimbursements 1,973.25
Sale of Scrap 73.00
Grants and Donations 4,200.00
Payments in Lieu of Taxes 7,990.60 7,405.88
Sale of Blueprints 2,757.51 2.745.77
Nonrevenue Receipts:
Refunds Expenses Tax Delinquent
Lands 75.00 86.00
Sale of Property 60.00
Other Nonrevenue Receipts 822.57 5,272.66
Total County Sources $ 853.005.20 68.8 $ 934.947.28 64.5
Total Receipts $1,240,833.64 100.0 $1,449,490.43 100.0
Transfers, Net 112.210.61 121,680.75
Performance Bond, Escrow Receipts 1.000.00
Balances, October 1:
Performance Bond. Escrow 1,000.00
Cash 511,018.64 513,444.50
Liquid Investments 72,000.00 72,000.00
Total $1,937,062.89 $2,157,615.68
EXHIBIT - A
Wont id. )
7
EXHIBIT - A
(Cont 'd. l
Expenditures Fiscal Years Ended
9-30-60 9-30-61
Amount Per Cent Amount Per Cent
Operating and Maintenance
General Government:
Salaries. $ 74,155.37 $ 79,277.09
Commissions and Fees 80,818.88 84,014.68
Maintenance and Rent 20,816.22 27,864.35
Other Administrative Expense 65,660.43 67,834.00
Total $ 241.450.90 19.5 $ 258.990,12 18.1
Law Enforcement:
Salaries $ 262,052.96 $ 288,530.58
Fees and Costs 14,042.42 11,399.81
Other Expense 132,019.40 130,608.04
Total $ 408,114.78 33.0 $ 430,538.43 30.0
Highways:
Salaries $ 42.286.60 $ 44,579.40
Maintenance and Rent 275.09 992.73
Supplies 16,157.62 100,871.80
Materials 61,856.57 26,086.55
Other 80,338.11 100,437.69
' Total $ 200,913.99 16.2 $ 272,968.17 19.1
Welfare:
Maintenance of County Home $ 28,590.75 $ 29.988.27
Sanitary Landfill 4,641.69 5,603.34
Tubercular Hospitals 2,755.00 2,307.50
Insanity Inquiries 944.00 1,495.50
Welfare - Direct Relief 2,568.78 3,299.87
Welfare - Administration 9,840.00 11,660,00
Hospital Service for the Indigent 26,637.93 17.659.12
Total $ 75,978.15 6.1 $ 72,013.60 5.0
Auxiliary Operations:
Civil Defense $ 2,106.40 $ 108.623.39
Airport 54,698.84 43,752.13
Zoning Department 28,807.93 52.119.69
Fire Control 7,052.22 5.705.72
Recreation 14,363.12 19.503.90
Publicity 14,999.85 12.000.00
Fish and Game Conservation 459.00 397.50
Inland Waterway Survey 2,854.88 1.040.19
Total $ 125.342.24 10.1 $ 243,142.52 17.0
Total Operating and Maintenance $1,051,800.06 84.9 $1,277.652.84 89.2
EXHIBIT - A
(Cant 'd. l
R
MONROE COUNTY EXHIBIT - A
(Cont id. )
BOARD OF COUNTY COMMISSIONERS
SUMMARY OF RECEIPTS AND EXPENDITURES
For the Fiscal Years Ended September go, 7g6o and 1061
Expenditures Fiscal Years Ended
0-30-60 9-30-61
Amount per Bent Amount per Cent
Debt Service:
Interest on Funded Indebtedness $ 31.928.50 $ 29,732.00
Expenses of Debt Service 110.25 109.00
Principal of Funded Indebtedness 60,000.00 61,000.00
Total $ 92,036.75 7.5 $ 90,841.00 6.4
Capital Outlay:
Courthouse and Furnishings $ 22,788.53 $ 8,755.92
Jail 583.46
Equipment - Sheriff's Budget 23,400.00 19,090.00
Other Law Enforcement 9,523.00 3.694.60
Road Machinery and Equipment 150.00 1,168.36
County Home 1,200.90
Health Unit 3,054.37
Fire Station Site 4,200.00
Public Library 10.910.79 903.66
Voting Machines 13.815.10
Recreation, Parks, and Beaches 18,773.87 15,273.86
Total $ 94,001.76 7.6 $ 63,264.98 4.4
Other Expenditures:
Refunds $ 567.21 $ 10.51
Total Expendnture.s 61,238,407.78 100.0 91,431,789.33 100.0
Transfers, Net 112.210.31 121,660.75
Total ewigtary 4'xpendltures $1,350,618.39 $1,553,470.08
Balances, September 30:
Performance Bond. Escrow 1,000.00 1,000.00
Cash 513,444.50 532,729.30
Liquid Investments 72,000.00 70.416.30
Total $1.937,062.96 $2.157.615.68
EXHIBIT - A
9
EXHIBIT - B MONROE COUNTY
BOARD OF COUNTY COMMISSIONERS
SUMMARY OF BUDGETS
For the Fiscal Years Ended September- qo, iQ6c and [phi
FUND BUDGET REVENUES
rI I ne 1 PION
I+ndctnt Pndgo
1959-60
Operating Funds:
General Revenue $ 726, 499. 10 $ 726, 499. 10
Fine and Forfeiture 325. 482. 90 325, 482. 90
Road and Bridge 236, 750. 00 299, 950. 00
Airport Revenue 110, 303. 00 110, 303. 00
Airport Operation and Maintenance 70, 780. 25 70, 780. 25
Total Operating Fluids $1, 469, 815. 25 $1, 533, 015. 25
Capital Outlay Funds:
Airport Bond Construction $ 1 , 688.36 $ 1 , 688. 36
Airport Development and Replacement 16, 477. 36 16, 477. 36
Total Capital Outlay Funds $ 18, 1E5. 72 $ 18, 165. 72
Interest and Sinking Funds:
Building Certificates $ 31 , 704. 25 $ 21, 704. 25
Bathing Reach Bonds 18, 223 . 50 18, 223. 50
Airport Interest and Sinking, 1955 82, 466. 00 82, 466. 00
Airport Interest and Sinking. 1956 35, 629. 71 14. 137. 50
Airport Reserve, 1956 24, 573. 46
Total Interest grid Sinbirg Funds $ 168. 023. 48 $ 171, 104. 71
TOTAL $1, 656, 004. 43 $1 , 722, 265. 68
EXHIBIT - H
Won6 4i. 1
10
EXHIBIT - R
ACTUAL APPROPRIATIONS AND RESERVES ACTUAL BUDGET
RECEIPTS Original Final EXPENDITURES BALANCE
Budget Budget
$ 823, 089.78 $ 726,499. 10 $ 728, 499. 10 $ 821, 886. 34 8104, 612. 76
362, 464.92 325, 482. 90 325, 482. 90 265, 867. 84 59. 815.26
387,328. 78 238, 750. 00 299, 950. 00 233, 116. 21 66, 833.79
101,368. 41 110, 303. 00 110, 303. 00 81, 522. 25 28, 780.75
83, 881.48 70, 780. 25 70,•780, 25 54, 698.84 16, 081. 41
$1,738, 133. 31 $1, 489, 815,25 $1, 533, 015. 25 $1, 256,891. 28 $276, 123. 97
$ 1, 688. 36 $ 1, 688. 36 $ 1,888.36 $ 1, 688. 38 $
16, 477. 38 16, 477.36 16, 477. 38 16, 477. 36
$ 18, 185. 72 $ 18, 165. 72 $ 18, 185. 72 $ 1,688.36 $ 16, 477. 36
$ 32, 942. 87 $ 31, 704. 25 $ 31, 704. 25 $ 31, 130. 90 $ 573. 35
20, 938. 85 18, 223. 50 18, 223. 50 17, 279. 35 944. 15
87,314. 79 82, 466. 00 82, 488. 00 32, 466. 00 50, 000. 00
14, 137. 50 35, 829. 71 14, 137. 50 11, 162.50 2, 975. 00
25, 429. 85 24, 573. 48 24, 573. 46
$ 180, 763.86 $ 168, 023. 46 $ 171, 104.71 $ 92, 038.75 $ 79, 065. 96
$1, 937, 062. 89 $1, 656, 004.43 $1, 722, 285. 88 $1, 350, 818. 39 $371, 867. 29
EXHIBIT - B
(CDnt 'd. )
11
EXHIBIT — B MONROE COUNTY
(font 1d. 1
BOARD OF COUNTY COMMISSIONERS
.SUMMARI. OF BUDGETS
For the FP eodl Years Ended September go, tg6o and 101
FUND BUDGET REVENUES
Uriglnni Phial
Budget Budget
zp6o 6t
Operating Funds:
General Revenue $ 762, 866. 00 $ 867, 866. 00
Fine and Forfeiture 342, 553. 00 342, 553. 00
Road and Bridge 283. 570. 00 369, 800. 18
Airport Revenue 104, 680. 75 104, 680. 75
Airport Operation and Maintenance 62, 000. 00 62, 000. 00
Total Operating Funds $1, 555, 669. 75 $1. 746, 699. 93
Capital Outlay Funds:
Airport Development and Replacement $ 16, 477. 36 $ 16, 477. 36
Interest and Sinking Funds:
Building Certificates $ 35, 979. 00 $ 35, 979. 00
Bathing Beach Bonds 22, 390. 80 22, 390. 80
Airport Interest and Sinking, 1955 86, 744. 97 86, 744. 97
Airport Interest and Sinking, 1956 13, 818. 75 13, 818. 75
Airport Reserve, 1958 25, 382. 35 25, 382. 35
Total Interest and Sinking Funds $ 184, 315. 87 $ 184, 315. 87
TOTAL 51, 756, 462. 98 $1, 947, 493. 16
EXHIBIT B
12
EXHIBIT - R
(Cont 'd. I
ACTUAL APPROPRIATIONS AND RESERVES ACTUAL BUDGET
RECEIPTS Original Final EXPENDITURES BALANCE
Budget Budget
$ 978, 668. 16 $ 762, 866. 00 $ 867, 866. 00 $ 787, 098. 04 $100, 767. 96
356, 209. 62 342, 553. 00 342. 553. 00 254, 255. 06 88. 297. 94
444. 006. 79 283, 570. 00 369, 600. 18 304, 842. 27 64, 757. 91
113, 118. 56 104, 680. 75 104,680. 75 92, 680. 75 12, 000. 00
59, 182. 62 62, 000. 00 62, 000. 00 43, 752. 13 18, 247. 87
$1, 951 , 185. 75 $1, 555, 669. 75 $1, 746, 699. 93 $1. 462, 628. 25 $284, 071. 68
$ 16, 477. 36 $ 16, 477. 36 $ 16, 477, 36 $ - - $ 16, 477. 36
$ 37, 430. 29 $ 35, 979. 00 $ 35, 979. 00 $ 31, 225. 52 $ 4, 753. 48
24, 230. 48 22, 390. 80 22, 390. 80 16, 829. 31 5, 561. 49
88, 348. 10 86, 744. 97 86, 744. 97 31, 837. 00 54, 907. 97
13, 818. 75 13, 818, 75 13, 818. 75 10, 950. 00 2, 868. 75
26, 124. 95 25, 382. 35 25, 382. 35 25, 382. 35
$ 189, 952. 57 $ 184, 315. 87 $ 184, 315. 87 $ 90, 841. 83 $ 93, 474. 04
$2, 157. 815. 68 $1 , 756, 462. 98 $1, 947, 493. 16 $1, 553, 470. 08 $394, 023. 08
EXHIBIT — R
13
MONROE COUNTY EXHIBIT - C
BOARD OF COUNTY COMMISSIONERS
CASH RECEIPTS AND DISBURSEMENTS
For the Fiscal Years Ended September go, 196o and 1961
Flmd Cash Cash Transfers Cash Transfers Cash
Balance Receipt In Disburse- Out Balance
10-1-50 menu 9-
30-60
1959-60
Operating Funds:
General Revenue $167.692.84 $ 835,398.92 $ $ 817.888.34 $ 4,000.00 $201,203.42
Fine and Forfeiture 131,516.83 205.948.09 26,000.00 265.687.64 96,797.28
Road and Bridge 114,098.30 273.230.46 208,118.21 25,000.00 164.212.55
Airport Revenue 23,438.72 78.929.69 81,522.25 18,848.18
Airport Operation and
Maintenance 25,881.48 38,000.00 54,698.84 9,182.62
Total Operating Funds 2482,828.16 $1,191.505.18 $ 63.000.00 $1,148,389.03 $110,522.25 $480.242.03
Airport Revenue, Escrow $ - - $ 1.000.00 $ - - $ - - $ - - $ 1,000.00
Capital Outlay Funds:
Airport Development
and Replacement $ 14,789.00 $ $ 1,888.38 $ $ $ 18.477.36
Airport Bond
Construction 1.888.36 1,888.38
Total Capita/ Outlay
Funds $ 18,477.38 $ - - $ 1,688.38 $ - - $ 1,888.38 $ 16.477.36
Interest and sinking
Funds:
Building Certificates $ 1,222.27 $ 28.720.60 $ 3,000.00 $ 31.130.90 $ $ 1.811.97
Bathing Beach Bonds 2,707.24 17,231.61 1,000.00 17,279.36 3.659.50
Airport Interest and
Sinking, 1955 2,557.93 52,290.86 32,488.00 82,468.00 4,848.79
Airport interest and
Sinking. 1956 3,081.25 11,058.2E 11,182.50 2,975.00
Airport Reserve, 1956 2,344.44 23.085.41 22,000.00 3.429.85
Total Interest and
Sinking Funds $ 11,913.13 $ 121,328.4P $ 47,522.25 $ 164,038.75 $ - - $ 16.725.11
TOTAL $511.018.64 $1,313,873.64 $112,210.81 $1,310.407.78 2112.210.81 $514,444.50
EXHIBIT - C
(Cont 'd. )
14
EXHIBIT - C MONROE COUNTY
(Cent id. )
BOARD OF COUNTY COMMISSIONERS
CASH RECEIPTS AND DISBURSEMENTS
For the Fiscal Years Ended September 30, Ig6o, and 1961
Fund Cash Cash Transfers Cash Transfers Cash
Balance Receipts In Disburse- Out Balance
10-1-80 ment 9-30-61
1960-61
Operating Funds:
General Revenue $201,203.42 $ 777,464.74 $ $ 763.098.04 $ 4,000.00 $211,570.12
Fine and Forfeiture 96,797.28 234,412.34 25.000.00 254,255.06 101.954.56
Road and Bridge 154.212.55 289.784.24 279,842.27 25.000.00 139,164.E2
Airport Revenue 18,846.1E 93.272.40 92,680.75 19.437.81
Airport Operation
and Maintenance 9,182.62 50,000.00 43,752.13 15.430.49
Total Operating funds $480.242.03 $1,394,943.72 $ 75,000.00 $1,340,947.50 $121.880.75 $487,557.50
Airport Revenue. Escrow $ 1,000.00 $ - - $ - - $ - - $ - - $ 1,000.00
Capital Outlay Funds:
Airport Development
and Replacement $ 10,477.36 $ - _ $ - _ $ _ _ $ _ - $ 16.477.36
interest and Sinking
Funds:
Building Certificates $ 1,811.97 $ 32,618.32 $ 3,000.00 $ 31.225.52 $ $ 8,204.77
Bathing Beach Bond 3,859.50 19,570.98 1.000.00 16,829.31 7,401.17
Airport Interest and
Sinking. 1955 4.848.79 51,862.31 31.837.00 80.871.01 7,477.09
Airport Interest and
Sinking, 1958 2,976.00 10.843.75 10,950.00 2,868.75
Airport Reserve, 1956 3.429.85 22,695.10 21,382.2E 4,742.86
Total Interest aM
Sinking Funds $ 10,725.11 $ 126,546.71 $ 46,680.75 $ 161,258.13 $ - - $ 28,694.44
70TAL $514,444.50 $1,521,490.43 $121,680.75 $1,502.205.63 $121.680.75 $533,729.30
EXHIBIT - C
15
MONROE COUNTY SCHEDULE I C
BOARD OF COUNTY COMMISSIONERS
TRANSFERS
For the Fiscal Years Ended September go, 1g6o and ig61
Date Funds Amount
T o From
1959-60
11- 6-59 Airport Interest and Sinking, 1955 Airport Revenue $ 7,733.00
1- 2-60 Building Certificates General Revenue 3.000.00
1- 2-60 Bathing Beach Bonds General Revenue 1.000.00
3-22-60 Airport Revenue Bonds, 1956 Airport Revenue 8,081.25
4-29-60 Airport Development and Replacement Airport Bond Construction 1.688.36
5- 6-60 Airport Revenue Bonds. 1956 Airport Revenue 24.733.00
5- 6-60 Airport Operation and Maintenance Airport Revenue 8,000.00
6- 9-60 Airport Operation and Maintenance Airport Revenue 10,000.00
6-16-60 Fine and Forfeiture Fund Road and Bridge 25,000.00
8- 8-60 Airport Revenue Bonds. 1956 Airport Revenue 2,975.00
8- 8-60 Airport Operation and Maintenance Airport Revenue 10.000.00
9-20-60 Airport Operation and Maintenance Airport Revenue 10,000.00
Total t112,210.61
1960-61
11- 2-60 Airport Interest and Sinking, 1955 Airport Revenue $ 7,418.50
12- 6-60 Airport Operation and Maintenance Airport Revenue 10,000.00
1-12-61 Building Certificates General Revenue 3,000.00
1-12-61 Bathing Beach Bonds General Revenue 1.000.00
3- 8-61 Airport Operation and Maintenance Airport Revenue 10,000.00
4-30-61 Airport Revenue Bonds, 1956 Airport Revenue 7,975.00
5- 4-61 Fine and Forfeiture Fund Road and Bridge 25,000.00
5- 4-61 Airport Revenue Bonds, 1955 Airport Revenue 24,418.50
6-30-61 Airport Operation and Maintenance Airport Revenue 10,000.00
6-30-61 Airport Operation and Maintenance Airport Revenue 10,000.00
7-31-61 Airport Revenue Bonds Airport Revenue 2,868.75
8- 2-61 Airport Operation and Maintenance Air rt Revenue Po 10,000.00
Total
$121,680.75
SCHEDULE 1 C
16
EXHIBIT - D MONROE COUNTY
BOARD OF COUNTY COMMISSIONERS
INVESTMENTS
For the Fiscal Years Ended September 3a, igOo and I01
Ownership and Description Due Kind Interest Par
Rate Value
AIRPORT INTRRBST AND SINKING FUND, 1955
U. S. 'treasury Certificates of Indebtedness 11-15-59 Coupon 3.375 $t9,000.00
U. S. 'Treasury Notes 8-15-80 Coupon 4.95 32,Ou0.00
U. S. Treasury Certlflcates of Indebtedness 11-15-80 Coupon 4.75 18,000.00
U. S. 'treasury Certificates of Indebtedness 8- 1-81 Coupon 3.125 25,000.00
U. S. 'Treasury Certificates of Indebtedness 8- 1-81 Coupon 3.125 7,000.00
U. S. 'treasury Certificates of indebtedness 11-15-81 Coupon 2.5 18,000.00
U. S. 'I'reswy bills 7-15-82 Coupon 32,000.00
Total Airport Interest and Sinking Fund, 1955
AIRPORT RN'SKRV6 FUND, 195E
U. S. rbeheuty Notes 8-15-80 Coupon 4.75 22,000.00
U. S. 'I'rensury Certificates of Indebtedness 8- 1-51 Coupon 3.125 22,000.00
U. S. Treasury Bills Coupon
Total Airport Resat-ye Fund, 1956
TOTAL
EXHIBIT - D
17
EXHIBIT - b
Balance Purchases and Exchanges Sales and Exchanges Balance Interest Received
10-1-59 Date Cost Date Cost Protlt 9-30-81 1959-80 1980-81
Cost
Cost
—
$18,000.00 $ 11-18-59 $ 18,000.0iu $ $ $ 731.25 $
32,000.00 8-15-60 32,000.00 1,578.79
11-18-59 18,000.00 11-15-80 18,000.00 427.50
8-15-80 25,000.00 7-19-81 25,000.M 88.41 723.48
8-15-80 7,000.00 7-19-81 7,000.00 18.59 -19.18 202.57
1.1-16-80 17,932.50 17,932.50 223.78
7-19-61 31,101.51 31,101.51
$50,000.00 $ 99,034.01 $100,000.00 $ 85.00 $49,034.01 $2,290.88 $1,577.31
$22,000.00 $ 8-15-60 $ 22,000.00 $ $ $1,085.41 $
8-15-80 22,000.00 7-19-81 22,000.00 58.44 836.66
7-19-el 21,382.29 21,382.2P
$22,000.00 $ 43,382.29 $ 44,000.00 $ 58.44 $21,382.29 $1,085.41 $ 838.88
$72,00.k.u0 $142,416.30 $144.000.00 $143.44 $70,418.30 $3,376.27 $2,213.97
EXHIBIT - D
Is
EXHIBIT - E MONROE COUNTY
BOARD OF COUNTY COMMISSIONERS
FUNDED DEBT
For the Fiscal Years Ended September 3o, 196o and 1361
DESCRIPTION INTEREST DATED AMOUNT RETIRED
RATE ISSUED TO
10-1-6B
Bathing Beach Bonds 3% 3-1-46 $ 250, 000. 00 $143, 000. 00
Certificates of Indebtedness 3% 8-1-51 349, 000. 00 161, 0'00. 00
Meacham Airport Revenue Bonds 3. 7 6-1-55 450, 000. 00 32, 000. 00
Meacham Airport Revenue Bonds 4% 6-1-56 150, 000. 00 5, 000. 00
Total $1, 199, 000. 00 8341, 000. 00
EXHIBIT - E
19
EXHIBIT - E
UNMATURED INTEREST MATURITIES
Audit BALANCE Date Amount Year Bonds Amount
Period 9-30-61 Due Pald Numbered
$ 28, 000. 00 $ 78, 000. 00 3-1-80 $ 1. 738. 75 1962-63 172-201 $ 30, 000. 00
9-1.80 1, 511. 25 1984-85 202-233 32, 000. 00
3-1-81 1, 511. 25 1968 234-250 17, 000. 00
9-1-81 1, 283. 75
49, 000. 00 139, 000. 00 2-1-80 3, 525. 00 1982 212-237 28, 000. 00
8-1-80 3, 525. 00 1983 238-284 27, 000. 00
2-1-81 3, 075. 00 1984 265-292 28, 000. 00
8-1-81 3, 075.00 1985-88 293-350 58, 000. 00
34, 000.00 384, 000. 00 12-1-59 7, 733. 00 1982-83 87-102 38, 000. 00
6-1-80 7, 733. 00 1964 103-121 19, 000. 00
12-1-80 7, 418. 50 1985 122-141 20, 000. 00
6-1-61 7, 418. 50 1966 142-182 21, 000. 00
1967 183-184 22, 000. 00
1988-89 185-230 46, 000. 00
1970 231-254 24, 000. 00
1971 255-279 25, 000. 00
1972 280-305 26, 000. 00
1973 306-332 27, 000. 00
1974 333-380 28, 000. 00
1975 381-389 29, 000. 00
1978 390-419 30, 000. 00
1977 420-450 31, 000. 00
10, 000. 00 135, 000. 00 12-1-59 3, 081. 25 1982-65 16-39 24, 000. 00
8-1-80 3, 081. 25 1988-70 40-74 35, 000. 00
12-1-80 2, 975. 00 1971-72 75-90 16, 000. 00
8-1-61 2, 975. 00 1973-74 91-108 18, 000. 00
1975-78 109-128 20, 000. 00
1977-78 129-150 22, 000. 00
$121. 000. 00 $737, 000. 00 $81, 880. 50 $737, 000. 00
EXHIBIT - E
20
MONROE r.OUNTY LATIU ' - F
HOARD OF COUNTY COMMISSIONERS
ATVER T'' ti I,VDING. ANT P' I/ITTAL
For the Ftscal Years Laded September 30, tone and toy.
Adverse Findings
Financial management was generally good but needed improvement in a
few areas.
During the audit period, the Board delegated its authority to indi-
vidual members with powers to act. The Attorney General in an opinion dated
January 31 , 1961 (No. 061- 16) , advised the Board that they could not lawfully
convey their authority to a committee or an individual with power to act.
Commissioner Harry Harris continued to exercise powers and duties of the Board,
acting on his own responsibility.
A purchase order system was in use, but in many instances, the
purchase order fora, was merely a confirmation of a purchase that had already
been made.
Vouchers were properly supported in general . Some expenditures
approved by the Monroe County Advertising Commission for entertainment and
hospitality could not he audited since they were not supported by itemized
statements.
Rental payments for Zoning Department oftices in Marathon and
Tavernier were nude without affirmative evidence in the minutes snowing approval
by the Board or a signed agreement. Commissioner Harris owns the building in
Tavernier for which the county pays $100 monthly. However, Mr. Harris had
leased this building to Mr. S,n5the (Smitty) Sayles for $100 per month for the
period beginning February 1 , 1958, to January 31 , 1963. Renta] payments of
$100 per month were paid by the Board to Mr. Sayles for office space in the
building. It appears that the Board should reconsider this rental arrangement
in the light of Attorney General' s opinion No. 061-199 dated December 1 , 1961.
The concession agreement between the Board and the lessee of the
Monroe County Reach luncheonette calls for payment of $369 monthly' in advance.
The agreement further provides for forfeiture of the lease if payments are
defaulted for thirty days after written notice of default from the Board. At
September 30, 1961 , the lessee was more than six months delinquent. At
December 15, 1961 , after the close at the audit period, the lessee was more
than nine months delinquent; and notice of default had still not heen given by
the Board to the lessee.
The $1 , 000 cash performance bond was advanced to the Airport Revenue
Fund in the fiscal year 1959-60 by Mr. J. Sirugo, restaurant concessionaire at
Monroe County Meacham Airport. There was no provision for this bond or its
forfeiture in the concession agreement dated in 1957 or in the Board minutes.
It was noted that after the close of the audit period, the concessionaire had
breached his contract and had closed the restaurant. It is recommended that
the Board take necessary action to determine the proper disposition of this
bond money.
A 1980 model electric. typewl , ter belonging to the Tax Assessor' s office
w. 5 stolen Iron, a Iota ) ()Hie.. machine repair company . The Lomp: lIv had no theft
iu.uurence :cud had Ilia reimbursed the onuly for the loss of the Typewriter.
The Board has not foreclosed uameraafi Stale and county tax eertit icates
dating from 1935 to 1949, us required by Section 194.47, Florida Statutes.
EYIIIRIT F
(ton(.y'd. )
21
L'X LIIBIT - i. MONI<OE COUNTY
(Cent 'd. )
HOARD Of COUNTY COMMISSIONERS
ADVERSE FINDINGS AND HEHOTTA(.
For the Frscal Yeur-s Ended September bo, rgbo and eg61
Rebuttal
Pertinent quotations from the Chairman' s letter of rebuttal are as
follows:
That since the date of the opinion of January 31 , 1961 , all commit-
tees have been required to report their recommendations to the Board, and no
positive a'etion is being taken by any committees. Prior to January 31 , 1961,
any action taken by a committee or the Board has been approved by the Board,
and your attention is invited to copy of letter dated February 19, 1962, from
the Attorney General , the second paragraph of which indicates that the Board
could ratify such action.
In regard to the purchase order system, due to the geographical
aspects of Monroe County, Florida, and the length of distance to be traveled
to the County seat, emergency purposes were made and confirmed by purchase
order and approval of the Board after the purchase had been made. However,
this has been corrected, and no one hut the Clerk of the Board issues any
purchase orders, which are now being issued prior to any purchase being made.
By Monroe County Advertising Commission expenditures, this commis-
sion was set up by special act of the Legislature, and all expenditures were
and are under the sole control of said commission, which determines how said
monies were and are expended. However, since the audit, no expenditures are
being approved unless accompanied by itemized statements showing the nature of
said expenditures.
In regard to the findings concerning Zoning Department offices , I
wish to advise that when said offices were first rented , the Zoning Department
was under the jurisdiction and control of the County Tax Assessor' s Office, and
the Board had no jurisdiction over its actions. At the time the Zoning Depart-
ment was placed under the Board of County Commissioners , the Tax Assessor' s
Office had entered into a Lease Agreement for the Tavernier office, which was
assumed by the County. The County Tax Assessor' s office had entered into an
Agreement with Mr. Smythe Sayles concerning this office, which the Board
continued. Mr. Sayles had at said time a Lease with Mr. Harry L. Harris
concerning said property, which Mr. Sayles did not record. I have obtained a
copy of said Lease from Mr. Sayles, and same is attached hereto for your
information.
EXHIBIT - f
(Canted. )
22
MONROE COUNTY EXHIBIT - F
(Cant 'd. l
BOARD OF COUNTY COMMISSIONERS
ADVERSE FINDINGS AND REBUTTAL
For the Fiscal Years Ended September 3o, 196o and 19( 1
Rebuttal (Cont' d. )
As to the concession agreement, I would like to paint out that after
the damage done by hurricane "Donna", and the cessation of tourist travel
between Cuba and Key West, due to the political situation in Cuba, tourist
business in general fell throughout Monroe County, and especially in Key West.
It was felt that inasmuch as the tenants had been good tenants, and had run
the concession, the Board did not feel it should cancel their lease, as the
drop in business was so great that they could not afford to pay their rent.
Since said audit report, the Board has cancelled the lease and called for new
bids to operate the concession at the beach, and the highest bid received was
approximately $136. 00 lower than the previous rental, which verifies the fact
that the business could not stand the previous rental agreed upon. Also, the
financial status of the lessees at that time was investigated, and it was
apparent that said lessees were judgement-proof. The personal property
belonging to them on the premises was old, second-hand and almost worn out,
and the monies expended in a suit to recover rentals would not have been
justified, due to the improbability of ever collecting any judgement.
As to the $1 , 000. 00 cash Performance Bond advanced by the restaurant
concessionaire at the County Airport, the contract did not call for same, and
on recommendation of the auditors, the money has been returned to the
concessionaire.
As to the foreclosure of Tax Certificates, for the last 16 years the
Board has not taken any action concerning said Certificates, and any Certifi-
cates outstanding, that have not been purchased by individuals, cover lands
that are of such low value that it would not warrant the expense involved in
taking Court action concerning same, as no one would he interested in purchasing
said lands, and the cost involved would probably exceed any value that might be
obtained by the County in taking such action.
Further replying to the above referred to letter, I wish to advise
that the Board has taken the necessary action as recommended by the auditors to
discontinue any actions or practices objected to in said audit report.
EXHIBIT - F
0 N
oa'ws°
rk[it 2 STATE OF FLORIDA
L... STATE AUDITING DEPARTMENT
BRYAN WILLIS. C.P.A.
were nwrron Tallahassee, Florida
May 2 , 1962
Honorable Farris Bryant, Governor
AND THE
AFbro,riations 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 BOARD OF COMMISSIONERS
MONROE COUNTY ANTI .MOSOUITO DISTRICT
KEY WEST, FLORIDA
For the fiscal years ended September go, 196o,
and September go, Igoe,
and present this report thereon.
PERSONNEL
The personnel of the Board was as follows:
Leonard Mike Warren, Chairman
Albert W. Moeller, Vice—Chairman
Clyde C. Jordan, Secretary—Treasurer
William W. Warner, Director
ORGANIZATION
The Monroe County Anti-Mosquito District was organized
under the provisions of Chapter 26042, Special Acts of 1949, and
amended by Chapter 29295, Special Acts of 1953, Chapters 31009 and
31013, Special Acts of 1955, Chapter 97-1.591, Special Acts of 1957,
and Chapter 59-1584, Special Acts of 1959.
21
GENERAL STATEMENT
The financial condition generally was good except for the Local Fund.
Finances were fairly well managed Budgets were carefully prepared and closely
followed. Records in use were fairly well kept. Records of tangible personal
property, required by law, were not kept.
Detailed comments are made under appropriate headings.
FINANCIAL CONDITION
The following statement shows the financial condition at the end of
the last three fiscal years:
6-30- 59 6- 30-60 6.30.61
LOCAL FUND
CASH BALANCES $ $--203.09 $ 495. 34
OVERREMITTED PAYROLL DEDUCTIONS
RECEIVABLE 103.09 15. 08
Total $ $ - - $ 510.42
LESS. PAYROLL DEDUCTIONS PAYABLE 1 , 194. 55
Deficiency $ - - $ _ $ -684. 23
STATE 1 FUND
CASH BALANCES $ - $ - - $9,266.40
STATE 2 FUND
CASH BALANCES $20 , 141 . 95 $ $4,273.20
OVERREMI TIED PAYROLL DEDUCTIONS
RECEIVABLE 15.08
Total 520, 141 .95 $ . $4. 286 . 28
LESS , PAYROLL DEDUCTIONS PAYABLE 623. 60
Net Amount Available $20 , 141 .95 $ - - $3.664. 68
Temporary loans from the State 2 Fund during the fiscal years ended
September 30, 1960, and 1961, amounting to $15, 000 and $5, 000, respectfully,
provided cash to finance the Local Fund operation until tax funds were reveived.
Cash resources of the Local Fund at September 30, 1961, were not adequate to
provide for the District' s liability for unrenlitted payroll deductions fayLDle
from the Local Fund on this date, as shown in the above statement .
On April 12, 1981, the Board approved the purchase of a usel Buckeye
Model 314 Ditcher from the Florida-Georgia Tractor Company for .$15, 500 to he
paid at the rate of $1, 000 a mouth until paid. •Subseadently . I.hr cOrI[Iany
agreed to rent the Ditcher to the Board for $1. 000 a month with all rentals
applying toward the purchase price of the machine. The machine was delivered
to the Board on July 5, 1961; and the Board paid $3, 000 on July 17, 1961 , for
the period July 5, 1961, to October 5, 1961,
25
FINANCIAL MANAGEMENT
Financial management was fairly good.
Budgets were well prepared and closely followed.
Purchases of supplies and equipment were generally made by competitive
bids when so required by law.
State 1 funds and local funds were deposited in the same account.
State Board of Health regulations require that State funds and local funds be
kept in separate depository accounts.
Cash on deposit with local banks was adequately secured by collateral
pledged for such purpose.
Insurance coverage included comprehensive general automobile liabil-
ity, fire and extended coverage on buildings and contents, property floater on
a tractor, workmen' s compensation, and forgery and check alteration.
TAXES
The Board continued to levy the maximum of 1 1/2 mills provided by
Chapter 31009, Special Acts of 1955. The millage and total taxes levied for
the preceding year and the years covered by this report are summarized as
follows:
YEAR MILLS AMOUNT
1958 1 . 5 $ 85,001 . 50
1959 1 . 5 90, 543. 04
1960 1 . 5 102 ,089. 50
COMPENSATION OF BOARD MEMBERS
Compensation of board members, as governed by Chapter 57-1591,
Special Acts of 1957, providing for a salary of $25 per month was properly
paid during the audit period.
STATE AID FUNDS
The District participated in the State aid program for arthropod
control under the provisions of Section 388. 261 to 388. 361. Florida Statutes,
State 1 funds were underremitted $130, 81, and State 2 funds were
overremitted in the amount of $2, 574. 44 to the District at September 30, 1961.
These amounts are to be adjusted in the future allocations of State uid funds.
State 1 and 2 funds are provided under the auditority of Section
388. 261(1) (2) , Florida Statutes.
The State Board of Health has verified that State 2 funds were
expended in accordance with the approved plan for permanent mosquito control.
26
RECORDS
Records were fairly well kept, but a few improvements were needed.
The cash receipts and disbursements journal was kept on a current
basis. The forms prescribed by the State Board of Health for recording receipts
and disbursement; were not in use.
The Board had not fully complied with Chapter 274, Florida Statutes,
and regulations of the State Auditor dated August 3, 1959, requiring the
marking, recording, and inventory of certain tangible personal property, How-
ever, work to make the tangible personal property records conform completely
with the law and regulations was in progress after the close of the audit
period,
Minutes of the Board' s meetings were current and appeared to reflect
all official actions. The minutes were kept in a loose-leaf notebook which
does not appear to be a sufficient permanent record for the recording of
minutes, as noted in prior audit report No. 5100.
RETIREMENT
Retirement contributions of board members and permanent employees
were properly deducted and remitted to the retirement system.
EXHIBIT
The following exhibit is attached to and forms a part of this report:
EXHIBIT - A Summary of Receipts and Expenditures.
Respectfully submitted,
(Signed) Bryan Willis,
State Auditor
Audit made by:
(Signed) Charles M. Capps, Jr. , Auditor
27
EXHIBIT - A MONROE COUNTY
ANTI -MOSQUITO DISTRICT
SUMMARY OF RECEIPTS AND EXPENDITURES
For the Fiscal Years Ended September go, Ig6o and 101
1959-60
SOURCE OF RECEIPTS STATE 1 FUNDS
Elna1 AcLnai
Sue A',et Recclpts
State Aid $22, 039. 92 $22, 039. 92
Taxes
Tax Redemptions
Sale of Equipment
Total Receipts $22, 039. 92 $22, 039. 92
Cash Balances, October 1, 1959
Total Budgetary Receipts and
Balances $22, 039. 92 $22, 039. 92
EXPENDITURES _ STATE 1 FUNDS
Final Actual Ex-
Budget penciltures
Salaries $ $
Chemicals and Solvents 22, 039. 92 22, 039. 92
Gas, Oil, Grease, and Repairs
Tools, Supplies, and
Materials
Legal and Tax Fees
Insurance
Contract Work
Incidentals
Equipment
Total Budgetary Expenditures $22, 039, 92 $22, 039. 92
Balances and Reserves,
September 30, 1960:
Cash
Overremittance of Payroll
Deductions
Total $22, 039: 92 $22, 039. 92
EXHIBIT -- A
(Contld. l
EXHIBIT - A
STATE 2 F U N ❑ s LOCAL FUNDS
Final Actual llndercollected Final Actual Undercollected
Budget Receipts Overcoltected Budget Receipts Overcollected
$31, 635. 54 $30, 630. 54 51, 005. 00 $ $ $
88, 000. 00 86, 165. 82 1, 834. 18
. 42 -.42
160. 00 -16o.00
$31, 635. 54 $30, 790. 54 $ 845. 00 588, 000. 00 $86, 166. 24 $1, 833. 76
20, 141. 95 20, 141. 95
$51, 777. 49 $50, 932. 49 $ 845. 00, $88, 000. 00 $86, 166. 24 $1, 833. 76
_ STATE 2 FUNDS LOCAL FONDS
Final Actual. Ex- Unexpended Final Actual Ex- Unexpended
Budget punditurea Budget pendltures
$24, 456. 08 $24, 456. 08 $ $33, 275. 82 $33, 275. 82 $
9, 007, 72 7, 401. 20 1, 606. 52
6, 984. 00 6, 984. 00 11, 097. 15 I1, 097. 15
17, 336. 85 16, 751. 85 585. 00 207. 74 207. 74
5, 905. 00 5, 900. 05 4. 95
1, 273. 00 1 , 273. 00 6, 362. 08 6, 362. 08
300. 00 40. 00 260. 00
912. 41 912. 41 5, 550. 00 5, 327. 71 222. 29
515. 15 515. 15 16, 594. 49 16, 594. 49
551, 777. 49 $50, 932. 49 $ 845. 00 $88, 000. 00 $86, 166. 24 $1, 833. 76
-1a3. 09
103. 09
$51, 777. 49 $50, 932. 49 $88, 000. 00 $86, 166. 24
EXHIBIT - A
(Cant ld. )
29
EXHIBIT - A MONROE COUNTY
(Cunt 'd, l
ANTI -MOSQUITO DISTRICT
SUMMARY OF RECEIPTS AND EXPENDITURES
For the Fiscal Years Ended September go, 1g6o and 1g61
196o-61
SOURCE OF RECEIPTS STATE 1 FUNDS
Final Actual Undercollected
Budget Receipts
State Aid $14, 778. 52 $14, 647. 71 $ 130. 81
Taxes
Tax Redemptions
Insurance Proceeds 9, 266. 40 9, 266. 40
Total Receipts $24, 044 92 $23, 914. 11 $ 130. 81
Balances, October 1, 1960
Cash
Overremittance of Payroll
Deductions
Total Budgetary Receipts and
Balances $24, 044. 92 $23, 914. 11 $ 130. 81
Payroll Deductions Payable
Total $24, 044. 92 $23, 914. 11
EXPENDITURES STATE 1 FUNDS
Final Actual Ex- Unexpended
Budget pendltures
Salaries $ $ $
Chemicals and Solvents 14, 602. 00 14, 557. 87 44. 13
Gas, Oil, Grease, and Repairs
Tools, Supplies, and Materials 89. 84 89. 84
Legal and Tax Fees
Insurance
Contract Work
Incidentals
Equipment 9, 266. 40 9, 266. 40
Total Budgetary Exj enditures $23, 958. 24 $14, 647. 71 $9, 310. 53
Re ' seeps end Reserves,
,i, ld embnr 30, 1961:
9, 266. 40
fly!.r rulni ttance of Payroll
Deductions
Reserve for Contingencies 86. 68
Tuts( $24, 044. 92 $23, 914. 11
kill/BIT - A
:1n
EXHIBIT - A
(Cont 'd. 1
SFATE 2 FUNDS LOCAL FUNDS
Final Actual Undercoll ected Final Actual tl ndercollected
Budget Receipts Budget Receipts Overcollected
$36, 393. 53 $35, 864. 00 $ 529. 53 $ $ $
106, 000. 00 97, 853. 38 8, 146. 62
. 34 .34
$36, 393. 53 $35, 864. 00 $ 529. 53 $106, 000. 00 $97, 853. 72 $8, 146. 28
—203.09 103. 09
103. 09 —103, 06
$36, 393, 53 $35, 864. 00 $ 529. 53 $106, 000. 00 $97. 853. 72 $8, 146. 28
623. 60 1, 194. 55
$36, 393. 53 $36, 487. 60 $106, 000. 00 $99, 048. 27
S T A T E 2 FUNDS LOCAL F D N D 9
'' INs1 .,r.Lu al n;x— Unexpen Jerl Final Actual Ex— Ilex pe n d nd
Oadret rend } tures Budget pendltures
$26, 465. 26 $26, 465. 26 $ $ 40, 954. 38 $39, 938.75 $1 , 015. 63
4, 836. 73 4, 836. 73
1 , 500. 00 1 , 385. 59 114. 41 18, 796. 28 18, 796. 28
4. 510. 00 4. 343. 32 166. 68 3, 599. 25 2, 152. 86 1, 446. 39
7, 100. 00 6, 399. 37 700. 63
6, 880. 39 6, 744. 89 135. 50
1 , 000. 00 836. 00 164. 00
5. 15 5. 15 8, 238. 77 8, 238. 77
2, 513. 12 2, 513. 12 10, 594. 20 10, 594. 20
.$34, 993. 53 $32, 199. 32 $2, 794. 21 $102, 000. 00 $98, 537. 85 $3, 462. 15
4, 273. 20 495. 34
15. 08 15. 08
1, 400. 00 4, 006. 00
$36, 393. 53 $36, 487. 60 $106, 000. 00 $99, 048. 27
EXHIBIT - A
31
...a.otil
STATE OF FLORIDA
a "
114 a',2
STATE AUDITING DEPARTMENT
Op we
BRYAN WILLIS. C.P.A.
eTATR AUDITOR Tallahassee, Florida
May 2, 1962
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. EDELMIRO MORALES
JUSTICE OF THE PEACE, DISTRICT NO. I
MONROE COUNTY, AT KEY WEST
For the period beginning July 1 , 1959,
and ending JuLy 31, 1961,
and present this report thereon.
COMMENTS
The Justice did not have criminal trial jurisdiction.
Official prenumbered receipts furnished by the Comptroller
were used, and all collections of record were accounted for.
The county paid the Justice' s salary of $3, 600 a year in
equal monthly installments, as provided by Chapter 57-619, Acts of
1957. Proper retirement deductions were made and remitted to the
retirement system.
32
The Justice received $75 a month from the county for office expenses,
as provided by Chapter 27747, Special Acts of 1951. Effective May 3, 1961, the
Justice' s expense allowance for the operation of his office was increased to
$125 a month by Chapter 61-907, Acts of 1961.
The docket was currently posted and was indexed.
Respectfully submitted.
(Signed) Bryan Willis,
State Auditor
Audit made by:
(Signed) D. P. Gutda, Auditor
33
g �.5 STATE OF FLORIDA
2`P � STATE AUDITING DEPARTMENT
n
BRYAN WILLIS. C.P.A.
erne .UmroB Tallahassee. Florida
May 2, 1962
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. ROY HAMLIN
FORMER JUSTICE OF THE PEACE, DISTRICT NO. 2
MONROE COUNTY, AT KEY WEST
For the period beginning July 1, 1959,
and ending November 7, 1g6o,
the date of his death,
and present this report thereon.
COMMENTS
The former Justice did not have criminal trial
Jurisdiction.
Official Drenumhered receipts required by Section 219. 02,
Florida Statutes, were not used by the former Justice.
Monthly reports of fines and forfeitures, required by
Section 142. 02, Florida Statutes, were submitted to the county
through April 1960. The only collection reported was a $25 bond
estreature in February 1960 which had not been remitted to the
county.
t)_2
•
Correspondence in the office of the successor indicated that the
former Justice had accepted some cash bonds to keep the peace for which there
was no official record. Several letters from out-of-town residents requested
the return of cash bond money which had reportedly been paid to the former
Justice as follows:
DEFENDANT DATE REMITTED AMOUNT OF BOND
HARRY M. PECK SEPTEMBER 17, 1959 $250.00
J. P. WISE JUNE 20, 1960 200.00
MRS . MERLE RIVERBACK FEBRUARY 8, 1960 250.00
Total ;700.00
There were no official receipts Issued for any of the above collec-
tions, no deposits were made to an official bank account, and there were no
official resources of the office to cover the apparent liability. It is
possible that other liabilities existed for which there was no official record.
The former Justice' s salary of $300 a month was paid by the county,
as provided by Chapter 28407, Acts of 1953. Proper retirement deductions were
made from the salary payments and remitted by the county 'to the retirement
system.
The county paid the former Justice $75 a month for expenses to operate
his office, as provided by Chapter 27747, Special Acts of 1951.
Respectfully submitted,
(Signed) Bryan Willis,
State Auditor
Audit made by:
(Signed) D. P. Guido, Auditor
35
ir
o<pie s
ifiNt 2
, STATE OF FLORIDA
F
hS
ciuS 2 STATE AUDITING DEPARTMENT
V
ws
BRYAN WILLIS. GP.A.
STATE AUDITOR Tallahassee, Florida
May 2, 1962
Honorable Farris Bryant, Governor
AND THE
Appropriations and Auditing Committee
OF THE
Legislative Council
Strs:
Pursuant to law, I have directed that an audit be made
of the accounts and records of
NON. BERL R. PINDER
JUSTICE OF THE PEACE, DISTRICT NO. 2
MONROE COUNTY, AT KEY WEST
For the period beginning December 28, lobo,
the date of his commission,
and ending July 31, 196r,
and present this report thereon.
A vacancy existed in the office from November 8, 1960,
to December 27, 1960, following the death of former Justice
Roy Hamlin on November 7, 1960.
COMMENTS
The Justice did not have criminal trial jurisdiction.
Official prenumbered receipts furnished by the Comptroller
were used, and all collections of record were accounted for.
The county paid the Justice' s salary of $300 a month, as
provided by Chapter 28407, Acta of 1953. Proper retirement
deductions were made from the Justice' s salary and remitted to the
retirement system.
36
The Justice received $75 a month from the county for office expenses,
as provided by Chapter 27747, Special Acts of 1951. Effective May 3, 1961,
the Justice' s expense allowance for the operation of his office was increased
to $125 a month by Chapter 61-907, Acts of 1961.
The docket was currently posted and was indexed.
Respectfully submitted,
(Signed) Bryan Wild cc,
State Auditir
Audit made by:
(S:yned) D. P. Guido, Auditor
37
pe •.
ss STATE OF FLORIDA
S
STATE AUDITING DEPARTMENT
nS
BRYAN WILLIS, C.P.A.
STATE .Uelros Tallahassee, Florida
May 2, 1962
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. GEORGE J. RAWLINS
FORMER JUSTICE OF THE PEACE, DISTRICT NO. 3
MONROE COUNTY, AT ISLAMORADA
For the Period beginning July 1, 1g59,
and ending December 27, 196o,
the date of his resignation,
and subsequent transactions to January 5, ig61,
closing his financial dccounts,
and present this report thereon.
The boundaries of the former Justice of the Peace
District No. 3 were changed and a new Justice of the Peace District
No 4 was established by a referendum held November 8, 1960, in
accordance with Chapter 59-772, Acts of 1959. This act became
effective after approval by a majority of the votes cast in the
referendum. Former Justice George J. Rawlins resigned as Justice
of the Peace, District No. 3 effective December 27, 1960, and was
commissioned as Justice of the Peace, District No. 4 on December 28,
1960.
COMMENTS
The former Justice exercised criminal trial jurisdiction
under Section 37. 24, Florida Statutes.
All collections of record were accounted for.
38
The former Justice made entries in the docket only when the defendant
was brought to trial. Cases were not docketed when warrants were returned
unserved. Section 37. 15, Florida Statutes, requires the Justice to make entries
in the docket of all causes brought before him.
The former Justice made collections of plaintiffs' judgments in civil
cases and restitution payments in criminal cases and deposited these funds in
his official account. The former Justice is neither required nor authorized
by law to make such collections. The Attorney General has ruled (1959-60 Report,
page 447) that these funds should not be commingled with public funds.
The cash on hand at December 27, 1960, amounting to $1, 105. 39 was
transferred to the official account of Justice Rawlins in his capacity as
Justice of the newly created District No. 4. Following is an analysis of this
account:
CASH PEACE BOND HELD
(CLEVELAND MCKNIGHT) $ 100.00(1 )
CIVIL FEES DUE COUNTY 20.00(2)
SUSPENSE COLLECTIONS HELD FOR
CLAIMANTS 960.00(3)
Total Liabilitses $1 ,080.00
EQUITY OF FORMER JUSTICE 25.39
Total $1 , 105.39
NOTES : ( 11 REMITTED TO THE SUCCESSOR (JUSTICE
MARTIN-VE GUE)
ON JANUARY 3 , 1961 .
(2) REMITTED TO COUNTY ON JANUARY 5,
1961 .
(3) UNOFFICIAL COLLECTIONS INCLUDED IN
OFFICIAL ACCOUNT.
The former Justice kept a balanced cash receipts and disbursements
record on columnar workpapers. Official receipts were written for all
collections of record.
The following receipt blanks were transferred to Justice Martin-Vegue,
the successor:
GENERAL NOS . 175801 - 175950
CASH BONDS Nos . 138801 -138825
The county paid the former Justice a salary of $2, 700 a year and $75
a month for office expenses, as provided by Chapter 28484, Acts of 1953. Proper
retirement deductions were made by the county and remitted to the retirement
system.
Respectfully submitted,
(Signed) Bryan Willis,
State Auditor
Audit made by:
(Signed) D. P. Guida, Auditor
39
".qiiISTATE OF FLORIDA
L L STATE AUDITING DEPARTMENT
4'O w
6PVAN WILLIS, C.P.A.
STATE .00non Tallahassee, Florida
May 2, 1962
Honorable Farris Bryant, Governor
AND THE
Approhriatians and Auditing Committee
OF THE
Legislative Council
Sirs:
Pursuant to law, I have directed than an audit be made
of the accounts and records of
HON. NORMAN D. MARTIN-VEGUE
JUSTICE OF THE PEACE, DISTRICT NO. 3
MONROE COUNTY, AT MARATHON
For the period beginning January g, 1961,
the beginning of his term of office,
and ending July 31, 1961,
end present this report thereon.
The boundaries of the former Justice of the Peace
District No. 3 were changed and a new Justice of the Peace District
No. 4 was established by a referendum held November 8, 1960, in
accordance with Chapter 59-772, Acts of 1959. This act became
effective after approval by a majority of the votes cast in the
referendum.
A vacancy existed in the office from December 28, 1960,
to January 2, 1961, following the resignation of former Justice
George J. Rawlins on December 27. 1960.
COMMENTS
The Justice exercised criminal trial jurisdiction under
Section 37. 24, Florida Statutes.
All Collections of record were accounted for.
40
The Justice did not keep a docket, as required by Section 37. 15,
Florida Statutes, nor a cashbook, as required by Section 219. 04. Florida
Statutes.
Official receipts were issued for all collections of record.
The county paid the Justice a salary of $2, 700 a year and $75 a
month for office expenses, as provided by Chapter 28484, Acts of 1953. Proper
retirement deductions were made by the county and remitted to the retirement
system.
Respectfully submitted.
(Signed) Bryan Willis,
State Auditor
Audit made by:
(Signed) D. P. Guida, Auditor
41
/ oar siVe
er a i •.1 a STATE OF FLORIDA
>�y��y 1 ,,,,,,Hp
STATE AUDITING DEPARTMENT
BRYAN WILLIS. O.P.A.
STATE AUDITOR Tallahassee, Florida
May 2, 1962
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. GEORGE J. RAWLINS
JUSTICE OF THE PEACE, DISTRICT NO. 4
MONROE COUNTY, AT ISLAMORADA
For the period beginning December 28, 196o,
the date of his commission,
and ending July 31, 1961,
and present this report thereon.
The boundaries of the former Justice of the Peace
District No. 3 were changed and a new Justice of the Peace District
No. 4 was established by a referendum held November 8, 1960. in
accordance with Chapter 59-772, Acts of 1959. This act became
effective after approval by a majority of the votes cast in the
referendum.
COMMENTS
The Justice exercised criminal trial jurisdiction under
Section 37. 24, Florida Statutes.
Collections of record were receipted for on official
receipts and were deposited to the County Fine and Forfeiture Fund.
The Justice did not docket all cases for which complaints
had been taken under oath and warrants issued by the court. Cases
were docketed only when the warrants were returned served. Section
37. 15, Florida Statutes, requires the justice to make entries in
the docket of all causes brought before him.
42
The Justice made collections of plaintiffs' judgments in civil suits
and restitution payments in criminal cases and deposited these funds in his
official account. The Justice is neither required nor authorized by law to
make such collections. The Attorney General has ruled (1959-60 Report, page
447) that these funds should not be commingled with public funds.
A balanced cashbook was kept.
Cash resources and liabilities at July 31, 1961, were as follows:
CASH RESOURCES
CASH IN BANK $580.00
CASH LIABILITIES
DUE COUNTY $410.00( 1 )
CASH BONDS HELD 150.00
Total Liabilities $560.00
JUSTICE , PERSONAL 20.00
Total $580.00
NOTE : ( 1 ) REMITTED IN REGULAR COURSE
AFTER THE CLOSE OF THE
AUDIT PERIOD.
The county paid the Justice a salary of $2, 700 a year and $75 a month
for office expenses, as provided by Chapter 59-771, Acts of 1959. Proper
retirement deductions were made by the county and remitted to the retirement
system.
Respectfully submitted,
(Signed) Bryan Willis,
State Auditor
Audit made by:
(Signed) D. P. Guida, Auditor
43
qa 5
O
STATE OF FLORIDA
o.
ovw STATE AUDITING DEPARTMENT
"000 we
BRYAN WILLIS, C.P.A.
STATE eUonox Tallahassee, Florida
May 2, 1962
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. LAURA R. JOHNSON
CONSTABLE, DISTRICT NO. I
MONROE COUNTY, AT KEY WEST
For the period beginning July 1, 1959,
and ending July 31, i96i,
and present this report thereon.
COMMENTS
There were no collections of record during the audit
period.
The county paid the Constable a monthly salary of $300,
as provided by Chapter 28453, Acts of 1953. Proper retirement
deductions were made and remitted to the retirement system.
Respectfully submitted,
(Signed) Bryan Willis,
State Auditor
Audit made by:
(Signed) U. P. Guida, Auditor
44
oFE s
. STATE OF FLORIDA
g'"f _ ; 2
`\ . . STATE AUDITING DEPARTMENT
`emu wed
BRYAN WILLIS. C.P.N.
STATE AUDITOR Tallahassee, Florida
MaY 2 , 1962
Honorable Earns Bryant, Governor
AND THE
Atfropr rations and Auditing Committee
OF THE
Legislative Council
SI rs:
Pursuant to law, I have directed that an audit be made
of the accounts and records of
HON. JOSE (SMOKY JOE) ESPINOSA
CONSTABLE, DISTRICT NO. 2
MONROE COUNTY, AT KEY WEST
For the period beginning July 1, 1g5g,
and ending July 31, 2961 ,
and present this report thereon.
COMMENTS
There were no collections of record during the audit
period.
The county paid the Constable a monthly salary of $300.
as provided by Chapter 28439, Acts of 1953. Proper retirement
deductions were made from the Constable' s salary and remitted to
the retirement system.
Respectfully submitted,
(Signed) Bryan Willis,
State Auditor
Audit made by:
(.Signed) D. P. Guido, Auditor
45
aoi erot
5f i ' L 1 STATE OF FLORIDA
.F STATE AUDITING DEPARTMENT
BRYAN WILLIS. C.P.A.
STATE AUDIT" Tallahassee, Florida
May 2, 1962
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. DONALD (DOC) MACDONALD
CONSTABLE, DISTRICT NO. 3
MONROE COUNTY, AT MARATHON
For the period beginning July 1 , t9gq,
and ending July 31, 1961,
and present this report thereon.
The boundaries of the former Justice of the Peace
District No. 3 were changed and a new Justice of the Peace District
No. 4 was established by a referendum held November 8. 1960, in
accordance with Chapter 59-772, Acts of 1959. This act became
effective atter approval by a majority of the votes cast in the
referendum.
COMMENTS
All collections of record were accounted for. Fees were
collected for service of civil papers. The mileage portion of the
collections was retained by the Constable, as provided by Chapter
59-1012, Acts of 1959.
The Constable kept a balanced cash receipts and disburse-
ments record on columnar workpapers. Official receipts fur
collections were not issued prior to May 21, 1961. The Constable
stated that he had lost the previous records due to °Hurricane
Donna. "
46
Cash resources and liabilities as of July 31, 1961, were as follows:
CASH RESOURCES :
CASH ON HAND $ 5.00
CASH IN BANK 55.83
Total Cash Resources $60.83
LIABILITIES :
UNREM I TIED FEES 33 .50
Equity of Constable $27.33
The county paid the Constable $300 a month, as provided by Chapter
28485, Acts of 1953. Proper retirement deductions were made by the county
and remitted to the retirement system.
Respectfully submitted,
(Signed) Bryan Willis,
State Auditor
Audit made by:
(Signed) L. P. Gvda, Auditor
4'7
Dili,s
S{ee. :1zT ts STATE OF FLORIDA
pp•kp ,‘ ti'4Ari
/ STATE AUDITING DEPARTMENT
-srirrei
BRYAN WILLIS. C.RA.
STATE AUDITOR
Tallahassee, Florida
May 2, 1962
Honorable Farris Bryant, Governor
AND THE
A1ProPriutions 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. JOSEPH B. PINDER
CONSTABLE , DISTRICT NO. 4
MONROE COUNTY, AT ISLAMORADA
For the period beginning December 28, 190o,
the date of his commission,
and ending July 31, 1961 ,
and present this report thereon.
The boundaries of the former Justice of the Peace District
No. 3 were changed and a new Justice of the Peace District No. 4
was established by a referendum held November 8. 1960, in accordance
with Chapter 59-772, Acts of 1959. This act became effective after
approval by a majority of the votes cast in the referendum.
COMMENTS
There was a deficit of $89. 20 in the accounts at July 31,
1961, as follows:
CASH RESOURCES :
CASH IN BANK $103.75
DEFICIT 89. 20
Total $192.95
48
LIABILITIES:
SUSPENSE COLLECTIONS HELD $100.00
UNREMITTED FEES DUE COUNTY 92 .95
Total $192.95
The deficit was apparently eliminated by a deposit of $200 to the
official accounts on August 5, 1961, from funds stated to be personal.
Fees collected for service of civil papers during the audit period
were not remitted to the County Fine and Forfeiture Fund until after the close
of the audit period. Section 219. 07, Florida Statutes, requires that such
collections be remitted not later than the fortieth day after the end of each
calendar month in which collected. Official receipts were not issued for
collections during the audit period, although required by Section 219. 02,
Florida Statutes. A balanced cash receipts and disbursements book was kept.
The Constable spent official collections for office expenses which
resulted in the above deficit. Chapter 59-770, Acts of 1959, provides that
the county pay the Constable' s salary and that the Constable remit all
collections to the County Fine and Forfeiture Fund.
The county paid the Constable' s salary of $300 a month, as provided
by Chapter 59-770, Acts of 1959. Proper retirement deductions were made by
the county and remitted to the retirement system. Chapter 61-2492, Acts of
1961, effective May 15, 1961, authorized the Constable to receive and keep for
his own use all monies paid him as mileage.
Respectfully submitted,
(Signed) Bryan Wallis,
State Auditor
Audit made by:
(Sicced) P. O. Guida, Auditor
49