Report No. 06622, Monroe County 6622
STATE OF FLORIDA
STATE AUDITING DEPARTMENT
*** MONROE COUNTY *%9.c
CLERK OF THE CIRCUIT COURT
CLERK OF THE CRIMINAL COURT OF RECORD
COUNTY JUDGE
SHERIFF
JUDGE OF THE SMALL CLAIMS COURT
JUSTICES OF THE PEACE, DISTRICT NOS. 1, 2, 3, AND 4
CONSTABLES, DISTRICT NOS. 1, 2, 3, AND 4
Dated: April 12, 1967
6622
STATE OF FLORIDA
STATE AUDITING DEPARTMENT
Report on Audit
of the following Officials of
MONROE COUNTY
As of Pages
Clerk of the Circuit Court Earl R. Adams 6-30-66 1- 6
Clerk of the Criminal Court of Record Louis Carbonell 6-30-66 7- 8
County Judge Relio Gomez 6-30-66 9-14
Sheriff Ream A. Thompson 6-30-66 15-25
Judge of the Small Claims Court Paul E. Esquinaldo 6-30-66 26-27
Justice of the Peace, District No. 1 Edelmiro Morales 7-31-66 28-32
Justice of the Peace, District No. 2 Berl R. Pinder 7-31-66 33-34
Justice of the Peace, District No. 3 Norman D. Martin-Vegue 7-31-66 35-36
Justice of the Peace, District No. 4 George J. Rawlins 7-31-66 37-39
Constable, District No. 1 Laura R. Johnson 7-31-66 40-41
Constable, District No. 2 Jose (Snoky Joe) Espinosa 7-31-66 42-43
Constable, District No. 3 Donald (Doc) MacDonald 7-31-66 44-46
Constable, District No. 4 John E. (Ted) Carter 7-31-66 47-49
Dated: April 12, 1967
By: Willard G. Nale,✓
Thomas N. Zannis, and
John A. Auner, Auditors
3z�ps N1� * STATE OF FLORIDA
415 STATE AUDITING DEPARTMENT
ERNEST ELLISON,O.P.A. Tallahassee, Florida
STATE AUDITOR April 12, 1967
Honorable Claude R. Kirk, Jr., 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. 1965,
and ending June 30, 1966,
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 1965 is shown in this report.
SCOPE AND OPINION
An examination of the accounts and records was made in accordance with
generally accepted auditing standards, and accordingly included such tests of
the accounting records and such other auditing procedures considered necessary
in the circumstances.
The records were kept in accordance with the requirements of Chapter
219, Florida Statutes, and the Comptroller's regulations issued pursuant thereto.
In my opinion, subject to the comments above, the attached financial
statements present fairly the financial condition of the office of Clerk of the
Circuit Court at June 30, 1966, and the results of its financial operations for
the years 1965 and 1966 to June 30, in conformity with generally accepted
accounting principles applied on a basis consistent with that of the last audit
report.
GENERAL STATEMENT
All collections of record were properly accounted for by remittances
or by cash on hand. Records were generally 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.
COLLECTIONS AND REMITTANCES
Individual tax redemptions on hand at June 30, 1966, amounted to
$8,337.22, 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, 1966, collections on hand amounted to $413.07, as shown
on exhibit A.
There were no collections of record for county land sales during this
audit period.
COUNTY TAX CERTIFICATES
All county tax certificates, two years or longer held by the Clerk,
had been certified to the Board of County Commissioners, as required by
Section 194.47(1), Florida Statutes.
REGISTRY OF COURT FUNDS
Registry of court funds on hand June 30, 1966, amounted to $13,066.96,
as shown on exhibit A.
Fees for handling and recording were properly computed and deducted.
2
NONSUPPORT
The Clerk received and disbursed support monies under the provisions
of the Uniform Reciprocal Enforcement of Support Law, Chapter BB, Florida Statutes.
No fees were provided for these services.
Collections and distributions are summarized below:
1965 ]966
_ to 6-30
$12,574.17 $8,934.43
The above amounts do not include support payments received by check or money
order (made payable to the recipient), since the Clerk remits intact such payments
and they are not recorded in his official account.
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 and reported correctly.
COMPENSATION
The Clerk's compensation of $12,500 per annum was governed by Chapter
65-1065, Acts of 1965.
SOCIAL SECURITY ACCOUNT
The Clerk acted as trustee for collections and remittances of the social
security contributions of the following offices:
Board of County Commissioners
County Judge
Tax Assessor
Clerk of the Circuit Court
Collections totaling $402.10 at June 30, 1966, as shown on exhibit A,
were held for remittance in the regular course of business.
Z
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) Thomas N. Zannis, Auditor
4
EXHIBIT - A MONROE COUNTY
CLERK OF THE CIRCUIT COURT
RESOURCES AND LIABILITIES
June 30 , 1966
Resources
Cash on Hand $ 5, 416. 37
Cash in Bank 38, 197. 50 $43, 613. 87
Accounts Receivable 58. 75
Total Resources $43,672. 62
Liabilities
Tax Deed Sales surplus $ 2. 52
Individual Tax Certificate Redemptions 8. 337. 22
Withholding Tax Unremitted 1, 498. 01
Social Security Contribution Unremitted 402. 10
Intangible Class C Collections Unremitted 413. 07
Registry of Court 13, 086. 96
State Documentary Stamps Consigned $20, 000. 00
Less, Stamps on Hand 15.334. 70 4,865. 30
Federal Documentary Stamps Consigned $ 3, 333. 00
Less, Stamps on Hand 2, 314. 40 1, 018. 60
Juror and Witness Payrolls Consigned $ 5, 000. 00
Less, Signed Payrolls on Hand 2. 207. 05 2,792. 95
Excess Income Accrued, 1966 to June 30, Exhibit B 10, 429. 34
Total Liabilities $42,626. 07
Clerk of the Circuit Court 1, 046. 55
Total $43,672. 62
EXHIBIT - A
5
MONROE COUNTY EXHIBIT - B
CLERK OF THE CIRCUIT COURT
INCOME ACCOUNT
January i, 1965 to June go , 1966
1965 1966
To 6-30
Gross Income
Fees Earned:
Tax Fees $1. 941. 25 $ 3, 090. 00
Civil Docket Fees 8, 493. 75 3, 966. 75
Recording Fees 32, 220.75 17. 656. 50
Certified and Other Copies 1, 892. 50 947. 50
Criminal Fees 1. 981. 80
Other Fees - Miscellaneous 1, 996. 82 698. 00
Income as Clerk to the Board of County
Commissioners:
Salary 17, 280. 00 9, 180. 00
Travel Allowance 900.00 450. 00
Total Gross Income $66,706.87 $35. 988. 75
Expenses
Salaries $33. 179. 50 $17, 689. 00
Travel Expenses 900. 00 450. 00
Postage and Express 268. 95 270. 00
Telephone 314.76 157. 38
Bond Insurance 18. 00 18. 00
Office Supplies and Equipment 56. 22 123. 53
Legal and Professional Expenses 1, 060.00 580. 00
Miscellaneous Expenses 102. 00 _ 21. 50
Total Expenses $35. 899. 43 $19, 309. 41
Net Income $30,807. 44 $16,679. 34
Compensation 12, 500. 00 6, 250. 00
Excess Income $18. 307. 44(1) 510, 429. 34(2)
Notes: (1) Remitted to the county on January. 12, 1966.
(2) Not payable until after the end of the year, but the amount is cal-
culated and shown since it is in excess of the compensation of the
Clerk to date.
EXHIBIT - 8
6
J STATEOF FLORIDA
Ti'
li40,4WPSTATE AUDITING DEPARTMENT
ERNEST ELLISON.G.e.A. Tallahassee, Florida
STATE AUDITOR April 12, 1967
Honorable Claude R. Kirk, Jr., 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 LOUIS CARBONELL
CLERK OF THE CRIMINAL COURT OF RECORD
MONROE COUNTY
For the period beginning July 1, 1965,
and ending June 30, 1966,
and present this report thereon.
SCOPE AND OPINION
An examination of the accounts and records was made in accordance with
generally accepted auditing standards, and accordingly included such tests of the
accounting records and such other auditing procedures considered necessary in the
circumstances.
The records were kept in accordance with the requirements of Chapter
219, Florida Statutes, and the Comptroller's regulations issued pursuant thereto.
In my opinion, subject to the comments above, this report presents
fairly the financial condition of the office of Clerk of the Criminal Court of
Record at June 30, 1966, and the results of its financial operations for the
audit period then ended, in conformity with generally accepted accounting
principles applied on a basis consistent with that of the last audit report.
7
COMMENTS
Resources of $455.80 in the official bank account at June 30, 1966,
were adequate to cover the liabilities for the balance of juror payroll advances.
All collections of record were accounted for. Juror payroll advances
on hand June 30, 1966, amounted to $455.80. Juror payroll receipts and
disbursements during the audit period are summarized as follows:
Payroll Advances Received from Comptroller $8,700.00
Disbursements:
Juror Payrolls 64,619.50
Refunds to Comptroller 3,624,70
Total $8,244.20
Balance on Hand, June 30, 1966 $ 455.80
Prenumbered receipts were issued for all collections of record, and
a cashbook as required by Chapter 219, Florida Statutes, was kept. All
collections were deposited in an official bank account.
Fines and costs from Criminal Court convictions were collected by the
Sheriff.
The Board of County Commissioners paid the salaries of the Clerk and
his employees. The Clerk's compensation to October 1, 1965, was set at $7,200
per annum by Chapter 63-927, Acts of 1963. Compensation of $8,400 per annum
from October 1, 1965, was governed by Chapter 65-1112, Acts of 1965. Other
operating expenses of the office were also paid direct by the Board of County
Commissioners.
Deductions for retirement contributions were properly made by the
county.
Respectfully submitted,
(Signed) Ernest Ellison,
State Auditor
Audit made by:
(Signed) Thomas N. Zannis, Auditor
8
iK1104
.i STATE OF FLORIDA
KI �` ,rN�4 STATE AUDITING DEPARTMENT
ERNEST EluSON,E.P.A. Tallahassee, Florida
STATE AUDITOR April 12, 1967
Honorable Claude R. Kirk, Jr., Governor
and the
Appropriations and Auditing Committee
of the
Legislative Council
Sire:
Pursuant to law, I have directed that an audit be made of the
accounts and records of the
HONORABLE. HELIO GOMEZ
COUNTY JUDGE
MONROE COUNTY
For the period beginning July 1,. 1965,
and ending June 30, 1966,
and present this report thereon.
As the office is operated on the basis of fiscal years, the results
of the financial operations for the entire fiscal year 1964-65 are shown in
this report.
SCOPE AND OPINION
An examination of the accounts and records was made in accordance
with generally accepted auditing standards, and accordingly included such tests
of the accounting records and such other auditing procedures considered
necessary in the circumstances.
The records were kept in accordance with the requirements of Chapter
219, Florida Statutes, and the Comptroller's regulations issued pursuant thereto.
9
In my opinion, subject to the comments above, the attached financial
statements present fairly the financial condition of the office of County Judge
at June 30, 1966, and the results of its financial operations for the fiscal
years 1964-65 and 1965-66 to June 30, in conformity with generally accepted
governmental accounting principles applied on a basis consistent with that of
the last audit report.
GENERAL STATEMENT
Resources were adequate to cover liabilities at June 30, 1966. All
collections were accounted for. Expenses were supported by vouchers and were
held within legal limitations. Records were balanced and well kept.
Detailed comments are made under appropriate headings.
LICENSES
All license collections were properly accounted for by cash on hand
or by remittances to the proper agencies. License collections and remittances
are shown on exhibit A.
RECEIPTS, EXPENDITURES, AND BUDGETS
Operating expenses were paid from funds advanced by the county in
accordance with Chapter 44, Florida Statutes. The unexpended budget balance
for the fiscal year 1964-65 was promptly remitted to the county.
All expenses were paid by check, were supported -by invoices or other
data, and were held within the budgeted amounts. Subsidiary earnings records
were well kept, and payroll deductions were promptly remitted.
Annual reports were properly filed .
Receipts, expenditures, and budgets are shown on exhibit B.
FEES REMITTED TO COUNTY
Remittances to the county for fees collected are shown in the following
summary:
Source of Fees Fiscal Year
1964-65 1965-66
to 6-30
Hunting, Fishing, and Trapping
Licenses $ 87.00 $ 81.75
Drivers Licenses 5,550.30 4,542.90
Marriage Licenses 1,235.25 1,021.50
Probate 5,994.43 5,951.10
Occupational Licenses 573.75 645.50
Miscellaneous 1,022.50 973.80
Total $14,463.23 $13,216.55
10
RESOURCES AND LIABILITIES
Resources and liabilities at June 30, 1966, are shown on exhibit C.
COMPENSATION
The Judge's annual compensation of $10,000 to September 30, 1965,
and $12,500 from October 1, 1965, was governed by Section 145.061(44) , Florida
Statutes, 1963, and Chapter 65-114, Acts of 1965, respectively.
RECORDS AND INTERNAL CONTROL
Records were well kept on the forms provided for the uniform system
of accounts and were balanced daily. Internal control appeared adequate.
Receipts were deposited intact to an official bank account. Prenumbered receipts
or licenses were issued for all collections of record. The current probate
dockets were generally well kept.
RETIREMENT
The Judge 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 Licenses.
EXHIBIT - B Receipts, Expenditures, and Budgets - Operating Account.
EXHIBIT - C Resources and Liabilities.
Respectfully submitted,
(Signed) Ernest Ellison,
State Auditor
Audit made by:
(Signed) John A. Auner, Auditor
11
MONROE COUNTY EXHIBIT - A
COUNTY JUDGE
LICENSES
July 1, 105 to June go, 1966
ITEMS AMOUNT
On Hand, June 30, 1965 $ 53.60
Collected:
Fishing, Hunting, and Trapping Licensee:
Series 1965-66 1 , 257. 25
1966-67 51. 50
Drivers Licenses:
Series 1964-65 6, 927.80
1965-66 29, 111. 80
Marriage Licenses 458. 25
Total to be Distributed $37,860. 20
Remitted, Audit Period:
Oame and Fresh Water Fish Commission $ 1, 308. 75
Department of Public Safety 36, 093. 20
Bureau of Vital Statistics 458.,25
Total Remitted $37, 860. 20
EXHIBIT - A
12
EXHIBIT - B MONROE COUNTY
COUNTY JUDGE
RECEIPTS, EXPENDITURES, AND BUDGETS - OPERATING ACCOUNT
October 1, 1964 to June Bo, 1966
Fiscal Year Ended 9-30-65 Fiscal year Ending 9-30-66
Budgeted Actual Budget Budgeted Actual Budget
Difference to 6-30 Difference
Receipts
County Appropriation $24,452.00 $24,452.00 $ - - $27,452.00 $22,472.08 $-U,978.84
Expenditures
Salary of the County Judge $10,000.00 $10,000.00 $ $12,500.00 $ 9,375.02 $ 3,124.98
Salaries of Assistants and Clerks 11,052.00 $10,735.02 316.08 11,952.00 $ 8,776.89 3,175.11
Expenses Other Than Salaries:
Travel $ 258.60 $ 218.20
Telephone and Telegraph 201.97 163.35
Office Supplies 824.86 146.45
Other Administrative 422.75 189.25
Total Bxfenses Other Than Salaries 1,776.00 $ 1,717.98 57.02 1,800.00 $ 717.26 882.75
Equipment 1,625.00 $ 1,612.00 13.00 1,000.00 $ 325.00 675.00
fatal Budgetary Axpenditures $24,452,00 $24,065.90 $ 388.10 $27,052.00 $19,194.16 $ 7,867.84
Reserve for Contingencies 400.00 400.00
Total $24,452.00 $24,065.90 $ 386.10 $27,452.00 $19,194.16 $ 8,257.84
Balance Refunded to County 386.10 -386.10
Balance Unexpended 3,277.90 -.9,2'7.90
Total $24,452.00 $24,452.00 $ - - $27,452.00 $22,472.06 $ 4,979.94
EXHIBIT - B
13
MONROE COUNTY EXHIBIT - C
COUNTY JUDGE
RESOURCES AND LIABILITIES
June go, ig66
TOTAL TRUST OPERATING
ACCOUNT ACCOUNT
Resources
Cash on Hand $ 95. 50 $ 95. 50 $
Cash in Bank 6, 447. 22 3, 169.32 3, 277. 90
Total Resources $6, 542. 72 $3, 264. 82 $3, 277. 90
Liabilities
Unexpended Advances on Budget $3, 277. 90 $ $3, 277. 90
Due to County 20. 00 20. 00
Probate Balances 3, 244. 82 3, 244. 82
Total Liabilities $6, 542. 72 $3, 264. 82 $3, 277. 90
EXHIBIT - C
14
3 STATE OF FLORIDA
STATE AUDITING DEPARTMENT
. r
ERNEST cuison,aaA. Tallahassee, Florida
STATE AUDITOR April 12, 1967
Honorable Claude R. Kirk, Jr., 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 REACE A. THOMPSON
SHERIFF
MONROE COUNTY
For the period beginning January 5, 1965,
the beginning of his term of office,
and ending June 30, 1966,
and present this report thereon.
As the office is operated on the basis of fiscal years, the results
of the financial operations for the entire fiscal year 1964-65 are shown in
this report.
SCOPE AND OPINION
An examination of the accounts and records was made in accordance with
generally accepted auditing standards, and accordingly included such tests of the
accounting records and such otherauditing procedures considered necessary in the
circumstances.
The records were kept in accordance with the uniform system of accounts
approved by the State Auditor pursuant to Section 116.07, Florida Statutes.
In my opinion, subject to the comments above, this report presents
fairly the financial condition of the office of Sheriff at June 30, 1966, and
the results of its financial operations for the fiscal years 1964-65 and 1965-66
to June 30, in conformity with generally accepted governmental accounting
principles applied on a basis consistent with that of the last audit report,
15
GENERAL STATEMENT
All collections of record were accounted for. Expenditures for 1964-66
exceeded the amounts budgeted. Records were generally adequate and well kept.
Detailed comments are made under appropriate headings.
RESOURCES AND LIABILITIES
Resources were adequate to cover all liabilities of record at June 30,
1966, as shown on exhibit A.
BUDGETS
The Sheriff incurred expenses in the fiscal year 1964-65 that were
$7,018.02 in excess of the funds budgeted. The budget overexpenditure was not
shown on the Sheriff's records, as these excess expenses were paid and recorded
in the Sheriff's records as transactions of the fiscal year 1965-66 but was
revealed after audit adjustments. The Sheriff stated that unanticipated expenses
occurred as a result of hurricane Betsy in September 1965.
The Attorney General, in an opinion dated March 10, 1961 (page 59,
Biennial Report 1961-62), ruled that a sheriff is without authority to make
expenditures in excess of budgeted appropriations, that expenditures made in
violation of the budget are null and void, and that a sheriff making expenditures
in violation of such budget is personally liable for such expenditures.
Receipts, expenditures, and budgets are shown on exhibit B.
EXPENDITURES
Expenses of the office were paid by check and were generally supported
by paid bills or invoices.
The Sheriff drew a $100 monthly automobile allowance. He also paid
monthly automobile allowances of $90 to $120 to several of his deputies. In
addition to these allowances, the costs of operation and maintenance of their
personally owned automobiles were paid from office funds. These expenditures
were authorized by Chapter 65-1062, Acts of 1965.
Payments of $25 monthly were made to the Sheriff and several of his
deputies. The Sheriff stated that these payments were reimbursements for
cleaning uniforms, replacing damaged clothing, and other miscellaneous expenses.
Competitive bids were on file for three automobiles purchased on
May 29, 1965; however, the low bid was not accepted. The Sheriff explained that
the low bid did not meet bid specifications. Bids were not on file for other
purchases. The Sheriff stated that hurricane damages caused a need for immediate
replacements for seven of his automobiles; therefore, he made such purchases on
November 11, 1965. The Attorney General, in an opinion dated November 21, 1957
(page 443, Biennial Report 1957-58), ruled that a sheriff is not required by law
to request competitive bids but that public policy indicates that competitive
bids should be taken even when not required by law.
16
The last two automobiles purchased were financed through the Key West
State Bank. At June 30, 1966, the unpaid balances on these installment
obligations were as follows:
Date Number of Balance
Months at 6-30-66
March 26, 1966 24 $2,472.14
May 31, 1966 30 4,144.50
Total $6,616.64
REMITTANCES TO THE COUNTY
Remittances to the county for civil fees earned and for fines and
estreatures are shown in the following tabulations
Fiscal Year Total Civil Fines and
Fees Estreatures
1964-65 from January 5 $68,600.62 $3,535.65 $65,064.97
1965-66 to June 30 61,863.00 3,563.00 58,300.00
Pursuant to the provisions of Chapter 61-2505, Special Acts of 1961, the
Sheriff collected a flat $3 fee for services rendered in civil cases except
executions. Such fees are included in the amounts shown above.
COMPENSATION
The Sheriff's annual compensation of $10,000 to September 30, 1965,
was governed by Chapter 61-1276, Acts of 1961. Compensation was increased to
$12,500 by Chapter 65-1066, Acts of 1965, effective October 1, 1965.
RECORDS
Financial records of the office were adequate and generally well kept.
A balanced cashbook was kept on the forms provided in the uniform system of
accounts. The cash was balanced and deposited regularly. Prenumbered receipts
were in use.
A property record system in accordance with the State Auditor's
regulations was in use, but some improvements in the maintenance of the system
were needed.
17
RETIREMENT
The Sheriff 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.
LIST OF FINDINGS AND LETTER OF EXPLANATION
The Sheriff submitted a letter of explanation to the list of findings
submitted pursuant to Section 21.121(3), Florida Statutes. The list of findings
and letter of explanation are shown on exhibit C.
EXHIBITS
The following exhibits are attached to and form a part of this report:
EXHIBIT - A Resources and Liabilities.
EXHIBIT - B Receipts, Expenditures, and Budgets - Operating Account.
EXHIBIT - C List of Findings and Letter of Explanation.
Respectfully submitted,
(Signed) Ernest Ellison,
State Auditor
Audit made by;
(Signed) Willard C. Yale, Auditor
4 L
MONROE COUNTY EXHIBIT — A
SHERIFF
RESOURCES AND LIABILITIES
June Bo, 1966
TOTAL OPERATING TRUST
ACCOUNT ACCOUNTS
Resources
Cash in Office $ 200. 00 $ 200.00 $
Cash in Bank:
Operating Account 50, 130. 82 50, 130.62
Bond Account 10, 820. 00 10, 820. 00
Individual Depositors Account 487. 50 487. 50
Suspense Account 3, 241. 36 3, 241. 36
Total Resources $64,879.48 $50, 330. 62 $14, 548. 88
Liabilities
Cash Bonds $10, 820. 00 $ $10,820. 00
Individual Deposits 487. 50 487. 50
Other Suspense 3, 241. 98 3, 241. 36
Vouchers Payable 7, 249. 81 7, 249. 81
Unexpended Balance, Operating Account 43, 074. 81 43, 074. 81
Total Liabilities (1) $64, 873. 48 $50, 324. 82 $14, 548. 88
Sheriff 6. 00 8. 00
Total $84, 879. 48 $50, 330. 82 $14, 548. 86
Note: (1) Does not include balances of installment loan accounts for purchases
of automobiles. See comments.
EXHIBIT — A
19
EXHIBIT — B MONROE COUNTY
SHERIFF
RECEIPTS, EXPENDITURES, AND BUDGETS — OPERATING ACCOUNT
October 1, 1964 to June go, 1966
Fiscal Year Ended 9-30-85 Fiscal Year Ending 9-30-66
Budgeted Actual Budget Budgeted Actual Budget
Difference to 8-30 Difference
Receipts
County Appropriation $338,894.00 $338,894.00 $ - - $435,838.70 $388,380.84 $-67,255.86
Expenditures
Salary of Sheriff $ 10,000.00 $ 10,000.00(1) $ $ 12,500.00 $ 8,375.00 $ 3,125.00
Salaries of Deputies and Assistants 211,332.19 $211,548.56 -216.36 260,858.00 $180,438.50 70,420.60
Expenses Other Then Salaries:
Automobile $ 42,389.82 $ 38,373.20
Travel 2,813.98 3,183.36
Radio 2,323.39 1,258.87
Other Criminal 10,388.14 10,297.52
Food for Jail 18,173.88 12,828.83
Care of Prisoners 3,710.97 2,387.44
Jail Utilities 8,181.96 4,928.88
Jail Supplies 1,322.01 1,8B8.88
Other Jail 3,885.10 1,971.88
Telephone and Telegraph 9,433.5E 7,884.14
Office Supplies 4,741.82 4,431.58
Other Administrative 7,783.48 7,031.32
Total Expenses Other Than Salaries 108,➢J82.01 $112,918.87 -6,858.88 134,832.50 $ 88,142.89 38,789.81
Equipment:
Automobile $ 8,177.71 $ 18,847.82
Jail 537.50 152.89
Radio 213.50 8,483.64
Other 722.47 2,829.17
Total Equipment 7,806.18 $ 7,851.18 -145.00 32,345.20 $ 28,192.82 4,162.28
Investigations 3,783.82 $ 3,793.82 6,000.00 $ 4,133.34 888.88
Total Budgetary Expenditures $538,804.00 $345,912.02 $-7,018.02 $436,838.70 $318,282.85 $117,354.05
Prior Year's vouchers Paid 7,023.38 -7,023.38
Balance Unexpended - Overspent -7,018.02(2) 7,018.02 43,074.81 -43,074.81
Total $338,884.00 $338,884.00 $ - - $436,838.70 8388,380.84 $ 67,255.98
EXHIBIT — B
(Cont id. l
20
MONROE COUNTY EXHIBIT — B
(Cont !d. )
SHERIFF
RECEIPTS, EXPENDITURES, AND BUDGETS — OPERATING ACCOUNT
October 1, 1g64 to June go, 1966
Notes: (1) Former Sheriff Haskins $ 2 607.53
sheriff Thrnnesen 7,392.47
rota( $10,000.00
(2) vouchers at 1964-66 Paid from 1966-66 Budget $ 7,023.38
Less, Refund to Camty, November 29, 1965 6.36
Net. Baiar,ce Oversbent $ 7,018.02
EXHIBIT — B
21
EXHIBIT - C MONROE COUNTY
SHERIFF
LIST OF FINDINGS AND LETTER OF EXPLANATION
January 5, 1965 to June 3o, 1966
List of Findings
The Sheriff incurred expenses in the fiscal year 1964-65 that were
$7,018.02 in excess of the funds budgeted. The budget overexpenditure was not
shown on the Sheriff's records, as these excess expenses were paid and recorded
in the Sheriff's records as transactions of the fiscal year 1965-66 but was
revealed after audit adjustments. The Sheriff stated that unanticipated expenses
occurred as a result of hurricane Betsy in September 1965.
The Attorney General, in an opinion dated March 10, 1961 (page 59,
Biennial Report 1961-62), ruled that a sheriff is without authority to make
expenditures in excess of budgeted appropriations, that expenditures made in
violation of the budget are null and void, and that a sheriff making expenditures
in violation of such budget is personally liable for such expenditures.
Expenses of the office were paid by check and were generally supported
by paid bills or invoices.
The Sheriff drew a $100 monthly automobile allowance. He also paid
monthly automobile allowances of $90 to $120 to several of his deputies. In
addition to these allowances, the costs of operation and maintenance of their
personally owned automobiles were paid from office funds. These expenditures
were authorized by Chapter 65-1062, Acts of 1965.
Payments of $25 monthly were made to the Sheriff and several of his
deputies. The Sheriff stated that these payments were reimbursements for
cleaning uniforms, replacing damaged clothing, and other miscellaneous expenses.
Competitive bids were on file for three automobiles purchased on
May 29, 1965; however, the low bid was not accepted. The Sheriff explained that
the low bid did not meet bid specifications. Bids were not on file for other
purchases. The Sheriff stated that hurricane damages caused a need for immediate
replacements for seven of his automobiles; therefore, he made such purchases on
November 11, 1965. The Attorney General, in an opinion dated November 21, 1957
(page 443, Biennial Report 1957-58), ruled that a sheriff is not required by law
to request competitive bids but that public policy indicates that competitive
bids should be taken even when not required by law.
EXHIBIT - C
(Cont 'd. )
22
MONROE COUNTY EXHIBIT - C
(Cont 'd. )
SHERIFF
LIST OF FINDINGS AND LETTER OF EXPLANATION
January 5, 1965 to June go, ig66
List of Findings (Cont' d. )
The last two automobiles purchased were financed through the Key West
State Bank. At June 30, 1966, the unpaid balances on these installment
obligations were as follows:
Date Number of Balance
Months at 6-30-66
March 26, 1966 24 $2,472.14
May 31, 1966 30 4,144.50
Total $6,616.64
4 e e
A property record system in accordance with the State Auditor's
regulations was in use, but some improvements in the maintenance of the system
were needed.
EXHIBIT - C
(Cant 'd. )
23
EXHIBIT - C MONROE COUNTY
Wont Id.)
SHERIFF
LIST OF FINDINGS AND LETTER OF EXPLANATION
January 5, 1965 to June go, 1966
Letter of Explanation
t
I/itt OI TwL
K SHERIFF
i f_��, MONROE COUMn P.O. Het 1289
''i Hsu Wan,PLotma 33041
KEY WEST,FLORIDA Peon 296-2424
Rena& A.THOMPSON Aan Coot 305
saL,,,P March 16, 1967
Hon. Ernest Ellison
State Auditor
State Auditing Department
Tallahassee, Florida
Dear Mr. Ellison:
Pursuant to Section 21.121 (3) Florida Statutes, I submit herewith
an explanation of the overexpenditure in my budget for the fiscal
year 1964-65 as shown in the audit for the period of January 5, 1965
through June 30, 1966.
It is noted that our fiscal year ends on September 30, of each
year. On September 8, 1965, Monroe County was hit by hurricane
"Betsy". As a result of the hurricane this department accumulated
many expenses that were not provided in the 1964-65 budget. On
September 10, 1965, this office advised the Board of County Com-
missioners and the Director of Civil Defense that the cost
necessary for urgent repairs to and replacement of equipment
alone would be $21,000.00. There was another $8,000.00 of ex-
penses that had accumulated in supplies, emergency labor, food
for evacuees, emergency communications , etc.
The above expenses were incurred just 22 days prior to the close
of our fiscal year, therefore, it was impossible to pay all of
these unanticipated expenses out of our 1964-65 budget, even
though they were incurred during that fiscal year. An amount of
$7,018.02 in fact was billed in 1964-65 fiscal year that was in
excess of funds available. Therefore, these expenses were paid
for out of the 1965-66 budget that became effective October 1, 1965.
It is also noted that on December 28, 1965, our budget for the
fiscal year 1965-66 was amended and increased in the amount of
$12,016.20 as a result of funds received from insurance claims.
These funds were for repairs and replacements of equipment as a
result of hurricane "Betsy". The fact is that the expenses in-
curred in the 1964-65 fiscal year that were paid our of the 1965-
66 fiscal year were covered by the above mentioned insurance funds.
EXHIBIT - C
WContid. )
nn
MONROE COUNTY EXHIBIT - C
(Cont'd.)
SHERIFF
!1ST OF FINDINGS AND LETTER OF EXPLANATION
January 5, 1665 to June 3o, 2966
Letter of Explanation (Cont'd. )
Hon. Ernest Ellison
Page two
March 16, 1967
I certainly feel under the circumstances which existed at that
time that it was my responsibility and within my authority to
purchase the necessary supplies and equipment and to make what-
ever other reasonable commitment that was necessary to handle
the existing emergency conditions.
I trust that the above facts concerning this matter will justify
my action.
Sincerely yours,
REACE A.-T'HOMPSON/
RAT:mk
EXHIBIT - U
.'S
STATE OF FLORIDA
y'� STATE AUDITING DEPARTMENT
C
ERNEST ELLISON,C.R.A. Tallahassee, Florida
sTATe AUoiTOR April 12, 1967
Honorable Claude R. Kirk, Jr., Governor
and the
Appropriations and Auditing Committee
, of the
Legislative Council
•
Sire:
Pursuant to law, I have directed that an audit be made of the
accounts and records of the
HONORABLE PAUL E. ESQUINALDO
JUDGE OF THE SMALL CLAIMS COURT
MONROE COUNTY
For the period beginning July 1, 1965,
and ending June 30, 1966,
and present this report thereon.
SCOPE AND OPINION
An examination of the accounts and records was made in accordance
with generally accepted auditing standards, and accordingly included such tests
of the accounting records and such other auditing procedures considered
necessary in the circumstances.
1 The records were kept in accordance with the requirements of Chapter
219, Florida Statutes, and the Comptroller's regulations issued pursuant thereto.
In my opinion, subject to the comments above, this report presents
fairly the financial condition of the office of Judge of the Small Claims Court
at June 30, 1966, and the results of its financial operations for the audit
period then ended, in conformity with generally accepted accounting principles
applied on a basis consistent with that of the last audit report.
26
COMMENTS
Resources of $5 in the official bank account at June 30, 1966,
represented the equity of the Judge.
All collections of record were accounted for by monthly remittances
to the Fine and Forfeiture Fund, as required by Chapter 59-728, Acts of 1959.
Collections and remittances during the audit period are shown in the following
schedule:
Balance, July 1, 1965 $ 216.75
Collections, Audit Period 3,981.45
Total $4,198.20
Remittances to County $4,198.20
A cashbook was kept. Prenumbered receipts were issued for collections.
The Board of County Commissioners paid the salaries of the Judge and
the clerk in accordance with Chapter 63-607, Acts of 1963, which provided for a
salary of $5,400 per annum for the Judge and $1,800 per annum for the clerk.
These amounts ”ere increased as of October 1, 1965, by Chapter 65-1063, Acts of
1965, to $7,500 per annum for the Judge and $3,600 per annum for the clerk.
Other operating expenses of the office were also paid direct by the Board of
County Commissioners.
Deductions for retirement contributions were properly made by the
county.
Respectfully submitted,
(Signed) Ernest Ellison,
State Auditor
Audit made by:
(Signed) John A. Auner, Auditor
27
STATE OF FLORIDA
.,l4y { ,, STATE AUDITING DEPARTMENT
xxr
ERNEST nuSON,C.P.A. Tallahassee, Florida
STAT"""T n April 12, 1967
Honorable Claude R. Kirk, Jr., 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 EDELMIRO MORALES
JUSTICE OF THE PEACE, DISTRICT NO. 1
MONROE COUNTY, AT KEY WEST
For the period beginning August 1, 1965,
and ending July 31, 1966,
and present this report thereon.
SCOPE AND OPINION
An examination of the accounts and records was made in accordance with
generally accepted auditing standards, and accordingly included such tests of the
accounting records and such other auditing procedures considered necessary in the
circumstances.
The records were kept in accordance with the requirements of Chapter
219, Florida Statutes, and the Comptroller's regulations issued pursuant thereto.
In my opinion, subject to the comments above, this report presents
fairly the financial condition of the office of the Justice of the Peace,
District No. 1, at July 31, 1966, and the results of its financial operations
for the audit period then ended, in conformity with generally accepted accounting
principles applied on a basis consistent with that of the last audit report.
28
COMMENTS
The Justice did not have criminal trial jurisdiction.
A deficit of $34 existed at July 31, 1966.
Resources and liabilities at July 31, 1966, are shown below:
Resources
Cash in Bank $ 1.00
DEFICIT 34.00
Total $35.00
Liabilities
Due to County $35.00
The Justice stated the deficit existed because he deposited July
collections of $35 to his personal bank account. A deposit on August 2, 1966,
of $35 stated by the Justice to be from personal funds apparently eliminated
the deficit.
Collections and remittances during the audit period are summarized
below:
Balance Unremitted, August 1, 1965 $ 40.00
Collections, Audit Period 285.24
Total $325.24
Remittances to County 290.24
Balance Unremitted, July 31, 1966 $ 35.00(1)
Note: (1) Remitted August 2, 1966.
The docket was currently posted and adequately indexed. Official
prenumbered receipts were issued for all collections of record. A cashbook was
kept.
The Board of County Commissioners paid the following amounts to the
Justice. Such amounts are shown below on the basis of the Board's fiscal year:
1964-65 1965-66
to 7-31
Compensation $4,200.00(1) $5,416.68(2)
Office Expense Allowance (3) 1,500.00 1,250.00
Total $5,700.00 $6,666.68
Notes: (1) Pursuant to Chapter 63-584, Acts of 1963.
(2) Pursuant to Chapter 65-1925, Special Acts of 1965.
(3) Pursuant to Chapter 61-907, Acts of 1961.
29
Retirement deductions were made and remitted by the county.
The Justice submitted a letter of explanation to the list of findings
submitted pursuant to Section 21.121(3) , Florida Statutes. The list of findings
and letter of explanation are shown on exhibit A.
EXHIBIT
The following exhibit is attached to and forms a part of this report:
EXHIBIT - A List of Findings and Letter of Explanation.
Respectfully submitted,
(Signed) Ernest Ellison,
State Auditor
Audit made by:
(Signed) John A. Auner, Auditor
30
EXHIBIT - A MONROE COUNTY
JUSTICE OF THE PEACE, DISTRICT NO. I
LIST OF FINDINGS AND LETTER OF EXPLANATION
August i , 1965 to July 31, 1966
List of Findings
A deficit of $34 existed at July 31, 1966.
Resources and liabilities at July 31, 1966, are shown below:
Resources
Cash in Bank $ 1.00
DEFICIT 34.00
Total $35.00
Liabilities
Due to County $35.00
The Justice stated the deficit existed because he deposited July
collections of $35 to his personal bank account. A deposit on August 2, 1966,
of $35 stated by the Justice to be from personal funds apparently eliminated
the deficit.
EXHIBIT - A
(Cant 'd. l
31
MONROE COUNTY EXHIBIT - A
(Cont id.
JUSTICE OF THE PEACE, DISTRICT NO. I
LIST OF FINDINGS AND LETTER OF EXPLANATION
August 1, 1965 to July 31, 1966
Letter of Explanation
(MAIM/ MORALES RIP fllaobcA 51ml
Plana CY 62621 KEY WEST, ILA.
Diadem CY 41501
JUSTICE OF THE PEACE
FIRST DISTRICT
MONROE COUNTY, FLORIDA
March 23rd 1967
Mr. Ernest Ellison, C.P.A.
State Auditor
State Auditing Department
Tallahassee, Florida
Dear Mr. Ellison:
On Monday, August 1, 1966, I came into my
office and the State Auditor and Constable Laura R. Johnson
where here waiting for me, the auditor asked me if I had
any money on hand, I said yes, I have $35.00, I then went
to the cabinet where I keep my cash book and what money I
have on hand, which is never more than about $50.00, when
I opened the cabinet M took out the cash book I remembered
that during the week I had come into my office to find the
cabinet door ajar, my office adjoins the residence of my
daughter and her family and her friends and salesmen often
come through my office and I realized that on other occasions
I had left the cabinet door unlocked, I was going to make a
personal bank deposit and without giving it a thought I took
the $35.00 out of the cabinet and deposited it with my money
so that I would not leave the money there over the week end.
When I realized what I had done I showed the
auditor my cash book showing him that I should have $35.00
to give him, and asked him to wait a minute for me to go
across the street to the dry cleaners to cash a check to give
him the $35.00 in cash, he said no to not bother or to leave
it alone. or words to that effect, the next morning I deposited
the $35.00 to the Monroe County Fine & Forfeiture Fund.
Entries for the $35.00 had been made in the
Cash Book, the Receipt Book, the Docket and in my monthly
report memorandum.
Sincerely yours,
o
Justice of the Peace, First District
EXHIBIT - A
32
STATE OF FLORIDA
CI{ ? STATE. AQDITIN6 DEPARTMENT
ERNEST ELLISON,C.P.A. Tallahassee, Florida
STATE AUDITOR April 12, 1967
Honorable Claude R. Kirk, Jr., 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 BERL R. PINDER
JUSTICE OF THE PEACE, DISTRICT NO. 2
MONROE COUNTY, AT KEY WEST
For the period beginning August 1, 1965,
and ending Jetty 31, 1966,
and present this report thereon.
SCOPE AND OPINION
An examination of the accounts and records was made in accordance with
generally accepted auditing standards, and accordingly included such tests of the
accounting records and such other auditing procedures considered necessary in
the circumstances.
A balanced cashbook required by Chapter 219, Florida Statutes, was
not kept.
In my opinion, subject to the comments above, this report presents
fairly the financial condition of the office of the Justice of the Peace,
District No. 2, at July 31, 1966, and the results of its financial operations
for the audit period then ended, in conformity with generally accepted accounting
principles applied on a basis consistent with that of the last audit report.
33
COMMENTS
The Justice did not have criminal trial jurisdiction.
A deficit of $18.75 existed at July 31, 1966, because the Justice
failed to report or deposit a collection that was made on December 21, 1965.
A deposit to the county of $18.75 on August 23, 1966, stated by the Justice to
be from personal funds apparently eliminated the deficit.
Collections and remittances during the audit period are summarized
below:
Collections, Audit Period $313.87
Remittances to County 295.12
Balance Unremitted, July 31, 1966 $ 18.75(1)
Note: (1) Remitted August 23, 1966.
The docket was currently posted and adequately indexed. Official pre-
numbered receipts were not issued for some collections in the first part of the
audit period. A Cashbook was not kept.
The Board of County Commissioners paid the following amounts to the
Justice. Such amounts are shown below on the basis of the Board's fiscal year:
1964-65 1965-66
to 7-31
Compensation $4,200(1) $6,000(2)
Office Expense Allowance (3) 1500 1,250
Total $5,700 $
Notes: (1) Pursuant to Chapter 63-585, Acts of 1963.
(2) Pursuant to Chapter 65-1935, Special Acts of 1965.
(3) Pursuant to Chapter 61-907, Acts of 1961.
Retirement deductions were made and remitted by the county.
Respectfully submitted,
(Signed) Ernest Ellison,
State Auditor
Audit made by:
(Signed) John A. Auner, Auditor
34
6ESTATE Or FLORIDA
A. P.
STATE AUDITING DEPARTMENT
2
ERNEST ELLIS0N,C.P.A. Tallahassee, Florida
STATE AUDITOR April 12, 1967
Honorable Claude R. Kirk, Jr., Governor
and the
Appropriations and Auditing Conmittee
of the
Legislative Council
Sirs:
Pursuant to law, I have directed that an audit be made of the
accounts and records of the
HONORABLE NORMAN D. MARTIN-VEGUE
JUSTICE OF THE PEACE, DISTRICT NO. 3
MONROE COUNTY, AT MARATHON
For the period beginning August 1, 1965,
and ending July 31, 1966,
and present this report thereon.
SCOPE AND OPINION
An examination of the accounts and records was made in accordance with
generally accepted auditing standards, and accordingly included such tests of the
accounting records and such other auditing procedures considered necessary in
the circumstances.
The records were kept in accordance with the requirements of Chapter
219, Florida Statutes, and the Comptroller's regulations issued pursuant thereto.
In my opinion, subject to the comments above, this report presents
fairly the financial condition of the office of the Justice of the Peace,
District No. 3, at July 31, 1966, and the results of its financial operations
for the audit period then ended, in conformity with generally accepted accounting
principles applied on a basis consistent with that of the last audit report.
35
COMMENTS
The Justice exercised criminal trial jurisdiction under the provisions
of Section 37.24, Florida Statutes.
Resources of $31.49 (cash in bank) were adequate to cover liabilities
of record at July 31, 1966. The only liability of record was $10.00 due the
county.
Collections and remittances during the audit period are summarized
as follows:
Balance Unremitted, August 1, 1965 $ 100.00
Collections, Audit Period 1,921.69
Total $2,021.89
Remittances to County 2,011.89
Balance Unremitted, July 31, 1966 $ 10.00(1)
Note: (1) Remitted August 4, 1966,
The docket was currently posted and adequately indexed. Official pre-
numbered receipts were issued for all collections of record during the audit
period. A cashbook was kept, but it was not balanced at July 31, 1966.
The Board of County Commissioners paid the following amounts to the
Justice. Such amounts are shown below on the basis of the Board's fiscal year:
1964-65 1965-66
to 7-31
Compensation $2,700(1) $3,500(2)
Office Expense Allowance 900(1) 1000(2)
Total $3,600 $4,500
Notes: (1) Pursuant to Chapter 28484, Acta of 1953.
(2) Pursuant to Chapter 65-1933, Special Acts
of 1965.
Retirement deductions were made and remitted by the county.
Respectfully submitted,
(Signed) Ernest Ellison,
State Auditor
Audit made by:
(Signed) John A. Auner, Auditor
36
AKSTATE Or FLORIDA
ci STATE AUDITING DEPARTMENT
Y
ERNEST ELLISON,C P.A. Tallahassee, Florida
STATE AU GITpe April 12, 1967
Honorable Claude R. Kirk, Jr., Governor
and the
Appropriations and Auditing Committee
of the
Legislative Council
Sire:
Pursuant to law, I have directed that an audit be made of the
accounts and records of the
HONORABLE GEORGE J. RAWLINS
JUSTICE OF THE PEACE, DISTRICT NO. 4
MONROE COUNTY, AT ISLAMORADA
For the period beginning August 1, 1965,
and ending July 31, 1966,
and present this report thereon.
SCOPE AND OPINION
An examination of the accounts and records was made in accordance
with generally accepted auditing standards, and accordingly included such tests
of the accounting records and such other auditing procedures considered necessary
in the circumstances.
The records were kept in accordance with the requirements of Chapter
219, Florida Statutes, and the Comptroller's regulations issued pursuant thereto.
In my opinion, subject to the comments above, this report presents
fairly the financial condition of the office of the Justice of the Peace,
District No. 4, at July 31, 1966, and the results of its financial operations
for the audit period then ended, in conformity with generally accepted accounting
principles applied on a basis consistent with that of the last audit report.
37
COMMENTS
The Justice exercised criminal trial jurisdiction under the provisions
of Section 37.24, Florida Statutes.
A deficit of $10 existed at July 31, 1966.
Resources and liabilities at July 31, 1966, are shown below:
Resources
Cash in Bank $220.50
DEFICIT 10.00
Total $230.50
Liabilities
Deposits in Open Court Cases $ 97.00
Partial Collections of Fines Prior
to Sentence 10.00
Restitution 81.00
Due to County 42.50
Total Liabilities $230.50
The deficit existed because a collection of $10 on March 7, 1966, was
not on hand and had not been deposited in the official bank account.
Collections and remittances during the audit period are summarized as
follows:
Cash Balance, August 1, 1965 $ 313.30
Collections, Audit Period 2,954.15
Total $3,267.45
Less:
Remittances to County $ 794.50
Remittances to Constable 15.00
Restitution to Plaintiffs 2,066.45
Refund of Cash Bonds 50.00
Miscellaneous Refunds 101.00
Overdeposit on July 30, 1965, Corrected
by Underdeposit on August 13, 1965 10.00
Total $3,036.95
Balance to be Accounted for, July 31, 1966 $ 230.50
As indicated above, the Justice collected funds for the plaintiff.
The Attorney General, in an opinion dated January 11, 1960 (page 447, 1959-60
Biennial Report), ruled that such collections did not constitute collections
of public money and should not be commingled with public money. This was also
discussed in audit reports Nos. 5467, 5860, and 6364.
RR
The docket kept by the Justice was currently posted and adequately
indexed. ?renumbered receipts were issued for all collections of record. A
balanced cashbook was kept. All records pertaining to financial transactions
were well kept and accurate.
The Board of County Commissioners paid the following amounts to the
Justice. Such amounts are shown below on the basis of the Board's fiscal year:
1964-65 1965-66
to 7-31
Compensation $2,700(1) $3,500(2)
Office Expense Allowance 900(1) 1r250(2)
Total $3,600 $4,750
Notes: (1) Pursuant to Chapter 59-771, Acts of 1959.
(2) Pursuant to Chapter 65-1929, Special Acts of
1965.
Retirement deductions were made and remitted by the county.
Respectfully submitted,
(Signed) Ernest Ellison,
State Auditor
Audit made by:
(Signed) John A, Auner, Auditor
39
STATE OF FLORIDA
$ ,.
tb.r44"ell
STATE AUDITING DEPARTMENT
ERNEST ELLISON.C.P..A. Tallahassee, Florida
STATC AUDITOR April 12, 1967
Honorable Claude R. Kirk, Jr., Governor
and the
Appropriations and Auditing Committee
of the
Legislative Council
Sire:
Pursuant to law, I have directed that an audit be made of the
accounts and records of the
HONORABLE LAURA R. JOHNSON
CONSTABLE, DISTRICT NO. 1
MONROE COUNTY, AT KEY WEST
For the period beginning August 1, 1965,
and ending July 31, 1966,
and present this report thereon.
COMMENTS
There were no resources or liabilities of record at July 31, 1966.
There were no collections of record during the audit period.
The Board of County Commissioners paid the Constable's salary. Such
amounts are summarized below on the basis of the Board's fiscal year:
1964-65 1965-66
to 7-31
Compensation $4,200.00(1) $4,333.34(2)
Notes: (1) Pursuant to Chapter 63-584, Acts of
1963.
(2) Pursuant to Chapter 65-1925, Special
Acts of 1965.
40
Retirement deductions were made and remitted by the county.
Respectfully submitted,
(Signed) Ernest Ellison,
State Auditor
Audit made by;
(Signed) John A. Auner, Auditor
41
STATE OF FLORIDA
Wirt-
.+, STATE AUDITING DEPARTMENT
ERNEST ELLISON,c.P A. Tallahassee, Florida
STATE AUDITOR April 12, 1967
Honorable Claude R. Kirk, Jr., 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 JOSE (SMOKY JOE) ESPINOSA
CONSTABLE, DISTRICT NO. 2
MONROE COUNTY, AT KEY WEST
For the period beginning August 1, 1966,
and ending July 31, 1966,
and present this report thereon.
COMMENTS
There were no resources or liabilities of record at July 31, 1966.
There were no collections of record during the audit period.
The Board of County Commissioners paid the Constable's salary. Such
amounts are summarized below on the basis of the Board's fiscal year:
1964-65 1965-66
to 7-31
Compensation $4,200(1) $5,000(2)
Notes: (1) Pursuant to Chapter 63-585, Acts
of 1963.
(2) Pursuant to Chapter 65-1935,
Special Acts of 1965.
42
Retirement deductions were made and remitted by the county.
Respectfully submitted,
(Signed) Ernest Ellison,
State Auditor
Audit made by:
(Signed) John A. Auner, Auditor
43
STATE OF FLORIDA
1/4)
STATE AUDITING DEPARTMENT
war
ERNEST ELLISON.c.r A. Tallahassee, Florida
STATE ADm.Of April 12, 1967
Honorable Claude R. Kirk, Jr., 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 DONALD (DOC) MacDONALD
CONSTABLE, DISTRICT NO. 3
MONROE COUNTY, AT MARATHON
For the period beginning August 1, 1965,
and ending July 31, 1966,
and present this report thereon.
SCOPE AND OPINION
An examination of the accounts and records was made in accordance
with generally accepted auditing standards, and accordingly included such tests
of the accounting records and such other auditing procedures considered necessary
in the circumstances.
The records were kept in accordance with the requirements of Chapter
219, Florida Statutes, and the Comptroller's regulations issued pursuant thereto.
In my opinion, subject to the comments above, this report presents
fairly the financial condition of the office of Constable, District No. 3, at
July 31, 1966, and the results of its financial operations for the audit period
then ended, in conformity with generally accepted accounting principles applied
on a basis consistent with that of the last audit report.
44
COMMENTS
Resources and liabilities at July 31, 1966, are shown below:
Resources
Cash in Bank $10.00
Liabilities
Due to County $ 3.00
Constable 7.00
Total $10.00
Collections and remittances during the audit period are summarized as
follows:
Total Fees for Mileage for
County Constable
Balance, August 1, 1965 $ 4.00 $15.00 $-11.00
Collections, Audit Period 43.00 25.00 18.00
Total $47.00 $40.00 $ 7.00
Remittances to County 37.00 37.00
Balance, July 31, 1966 $10.00 $ 3.00 $ 7.00
Chapter 59-1012, Acts of 1959, provides that the mileage portion of collections
shall be retained by the Constable. Chapter 65-1919, Special Acts of 1965,
effective October 1, 1965, provides that all fees collected by the Constable
shall be paid over to the county and that the salary provided by this law shall
be in lieu of all fees heretofore or hereafter allowable under any existing law
or laws in force and effect.
Official prenumbered receipts were issued for all collections of record
except in two instances. The Constable kept a cashbook in columnar form, but it
was not complete or balanced at July 31, 1966.
The Board of County Commissioners paid the Constable's salary. Such
amounts are shown below on the basis of the Board's fiscal year:
1964-65 1965-66
to 7-31
Compensation $3,600(1) $4,000(2)
Notes: (1) Pursuant to Chapter 28485, Acts
of 1953.
(2) Pursuant to Chapter 65-1919,
Special Acts of 1965.
45
Retirement deductions were made and remitted by the county.
Respectfully submitted,
(Signed) Ernest Ellison,
State Auditor
Audit made by:
(Signed) John A. Auner, Auditor
46
T STATE OP FLORIDA
a
ill
STATE AVDITIN6 DEPARTMENT
ERNEST EL ISON,C..P.A. Tallahassee, Florida
STATE AUDITo. April 12, 1967
Honorable Claude R. lark, Jr., Governor
and the
Appropriations and Auditing Committee
of the
Legislative Council
Sire:
Pursuant to law, I have directed that an audit be made of the
accounts and records of the
HONORABLE JOKK E. (TED) CARTER
CONSTABLE, DISTRICT NO. 4
MONROE COUNTY, AT ISLAMORADA
For the period beginning August 1, 1965,
and ending July 31, 1966,
and present this report thereon.
SCOPE AND OPINION
An examination of the accounts and records was made in accordance with
generally accepted auditing standards, and accordingly included such tests of
the accounting records and such other auditing procedures considered necessary
in the circumstances.
A balanced cashbook required by Chapter 219, Florida Statutes, was
not kept.
In my opinion, subject to the comments above, this report presents
fairly the financial condition of the office of Constable, District No. 4, at
July 31, 1966, and the results of its financial operations for the audit period
then ended, in conformity with generally accepted accounting principles applied
on a basis consistent with that of the last audit report.
A'7
COMMENTS
Resources and liabilities at July 31, 1966, are shown below:
Resources
Cash in Bank $57.30
Liabilities
Due to County $56.40
Constable .90
Total Liabilities $57.30
Collections and remittances during the audit period are summarized
as follows:
Total Fees for Mileage for
County Constable
Balance, August 1, 1965 $ 5.90 $ 9.00 $-3.10
Collections, Audit Period 96,40 92.40 4.00
Total $102.30 $101.40 $ .90
Remittances to County 45.00 45.00
Balances, July 31, 1966 $ 57.30 $ 56.40 $ .90
Chapter 61-2492, Special Acts of 1961, provides that the mileage portion of the
collections shall be retained by the Constable. Chapter 65-1928, Special Acts
of 1965, effective October 1, 1965, provides that all fees collected by the
Constable shall be paid over to the county and that the salary provided by this
law shall be in lieu of all fees heretofore or hereafter allowable under any
existing law or laws in force and effect.
Official prenumbered receipts were issued for all collections of
record except in three instances. A balanced cashbook was not kept.
The Board of County Commissioners paid the Constable's salary. Such
amounts are shown below on the basis of the Board's fiscal year:
1964-65 1965-66
from 1-5 to 7-31
Compensation $2,661.29(1) $4,000.00(2)
Notes: (1) Pursuant to Chapter 59-770, Acts of
1959.
(2) Pursuant to Chapter 65-1928, Special
Acts of 1965.
Retirement deductions were made and remitted by the county.
Respectfully submitted,
(Signed) EYYnest Ellison,
State Auditor
Audit made by;
(Signed) John A. Auner, Auditor