Report No. 06202, Former Sheriff W 62O2
STATE OF FLORIDA
STATE AUDITING DEPARTMENT
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*** MONROE COUNTY ''^**
FORMER SHERIFF
As of January 4, 1965
to
6202
STATE OF FLORIDA
STATE AUDITING DEPARTMENT
Report on Audit
of the Accounts of
MONROE COUNTY
FORMER SHERIFF
As of January 4, 1965
Dated: July 26, 1965
By: William G. Veal, Auditor
STATE OP YT.ORTDA
STATE AUDITING DEPARTMENT
ERNEST ELL$SON,C.P.A. Tallahassee, Florida
STATE AU"" July 26, 1965
Honorable Haydon Burns, 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
HON. HENRY V, HASKINS
FORMER SHERIFF
MONROE COUNTY
For the period beginning April 1, 1963,
the date of his appointment,
and ending January 4, 1965,
the end of his term of office,
and subsequent transactions to July 15, 1965,
closing hie financial accounts,
and present this report thereon.
As the office is operated on the basis of fiscal years, the financial
operations for the entire fiscal year 1962-63 are shown in this report.
The former Sheriff's financial operations to September 30, 1964,
were governed by Chapter 61-1276, Acts of 1961, a budget law applying to the
Sheriff of Monroe County. Beginning October 1, 1964, the Sheriff's general
budget law, Sections 30.49/53, Florida Statutes, was the governing law.
SCOPE AND OPINION
The accounts and records were examined 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 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 as of January 4, 1965,
and the results of its financial operations for the fiscal years 1962-63,
1963-64, and 1964-65 to January 4 in conformity with generally accepted
governmental accounting principles applied on a basis consistent with that of
the last audit report.
GENERAL STATEMENT
All collections of record have been accounted for, and the financial
accounts of the former Sheriff have been closed.
Detailed comments are made under appropriate headings.
TRANSFERS TO SUCCESSOR
The following summary shows liabilities at January 4, 1965, and the
amounts transferred to the successor;
Liabilities at January 4, 1965
Unexpended Balance, Operating Account, Exhibit A $ 1,771.47
Cash Bonds 5,545.00
Individual Deposits 1,974.52
Other Suspense 2,922.70
Evidence Money Held in Safe-deposit Box 10,000.00
Outstanding Checks Assumed by Successor 16,503.89
Total $38,717.58
Amounts Transferred to Successor
Cash in Office $ 200.00
Cash in Banks 28,925.12(1)
Cash in Safe-deposit Box 10,000.00
Total Amounts Transferred to Successor $39,125.12
Less, Refund to Former Sheriff by Successor
on January 31 and February 18, 1965 407.54
Net Transfers to Successor $38,717.58
Note: (1) Includes amount covering outstanding checks of
$16,503.89.
2
Evidence money in sealed containers stated to contain $72.00, which
is not included above , was transferred to the successor.
Automotive equipment and other property owned by the office were
transferred to the successor.
BUDGETS AND EXPENDITURES
Budgets were properly prepared and closely followed. Expenditures
were held within the available resources. Unexpended balances of advances on
the budgets for the fiscal years 1962-63 and 1963-64 were refunded to the
county. The unexpended balance of advances on the budget for the fiscal year
1964-65 to January 4 was properly transferred to the successor.
Expenses of the office were properly supported by vendor's invoices
and were paid by check.
The former Sheriff drew a monthly automobile allowance of $90 through
December 1963 and beginning January 1964 it was increased to $130 per month.
Several of the deputies were also paid monthly automobile allowances of $90
or $120. The method for obtaining flat monthly allowances for use of personal
automobiles is governed by Section 112.061(7)(d) and (f), Florida Statutes.
REMITTANCES TO THE COUNTY
Remittances to the county for civil fees earned and for fines and
estreatures are shown in the following tabulation;
Fiscal Year Total Civil Fines and
Fees Estreatures
1962-63 from 4-1 $33,496.17 $2,084.50 $31,411.67
1963-64 71,307.07 4,325.00 66,982.87
1964-65 to 1-4 16,969.52 1,198.50 15,771.02
The former Sheriff collected a flat $3 fee for services rendered in
civil cases pursuant to the provisions of Chapter 61-2505, Special Acts of
1961. Such fees collected are included in the amounts shown above.
RECORDS
Financial records were adequate and well kept. A balanced cashbook
was maintained on the approved forms. Cash was balanced daily and deposited
intact. Internal control appeared adequate. All employees were bonded.
Unused receipt blanks on hand at January 4, 1965, were turned over to the
successor.
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Property records were maintained in accordance with the State
Auditor's regulations, except that a control account showing dollar amounts
was not maintained. All property as shown on the property records was
transferred to the successor.
RETIREMENT
The former 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 properly
remitted to the retirement system.
EXHIBIT
The following exhibit is attached to and forms a part of this
report:
EXHIBIT - A Receipts, Expenditures, and Budgets - Operating Account.
Respectfully submitted,
(Signed) Ernest Ellison,
State Auditor
Audit made by,
(Signed) William G. Veal, Auditor
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EXHIBIT - A MONROE COUNTY
FORMER SHERIFF
RECEIPTS, EXPENDITURES, AND BUDGETS - OPERATING ACCOUNT
October i , 102 to January 4 , 1g65
RECEIPTS FISCAL YEAR ENDED SEPTEMBER 30, 1963
F1 nal Actual Undercollected
Budget Receipts overcollected
County Appropriation $314, 645. 00 $314, 645. 00
EXPENDITURES FISCAL YEAR ENDED SEPTEMBER 30, 1963
Final Actual Ex- Unexpended
Budget pendituree
Salary of Sheriff $ 10. 000. 00 $ 10, 000. 00 $
Salaries of Deputies and Assistants 158, 289. 71 $158, 142, 32 147. 39
Expenses Other Than Salaries:
Automobile $ 35, 887. 42
Travel 4, 937. 26
Radio 1, 471. 64
Other Criminal 9, 470. 94
Food for Jail 16. 470. 37
Care of Prisoners 3, 392. 56
Jail Utilities 7, 900. 75
Jail Supplies 2, 180. 06
Other Jail 11, 439. 00
Telephone and Telegraph 10, 788. 68
Office Supplies 5. 380. 19
Other Administrative 15, 312. 42
Total Expenses Other Than Salaries 124, 631 . 29 $124, 631, 29
Equipment:
Automobile $ 7. 231. 74
Jail 175. 98
Radio 1, 164. 15
Other 5, 312. 09
Total Equipment 13, 883. 96 $ 13, 883. 96
Investigations 7, 840. 04 $ 7, 840. 04
Total Budgetary Expenditures $314, 645. 00 $314, 497. 61 $147. 39
Balance Refunded to County 147. 39
Balance Unexpended
Total $314, 645. 00
EXHIBIT - A
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EXHIBIT - A
FISCAL YEAR ENDED SEPTEMBER 30, 1964 FISCAL YEAR ENDING SEPTEMBER 30, 1965
Final Actual Undercollected Final Actual Under-
Budget Receipts Overcollected Budget Receipts collected
tc 1-4-85
$314, 645. 00 $314, 645. 00 $ - - $314, 645. 00 $78, 657. 99 $235, 987. 01
FISCAL YEAR ENDED SEPTEMBER 30, 1964 FISCAL YEAR ENDING SEPTEMBER 30, 1965
Final Actual Ex- Unexpended Final Actual Ex- Unexpended
Budget pendltures Budget penditures
to 1-4-65
$ 10, 000. 00 $ 10, 000. 00 $ $ 10, 000. 00 $ 2. 607. 53 $ 7, 392. 47
183, 557. 46 $183, 557. 46 202, 865. 00 $49, 422. 93 153, 442. 07
$ 36, 147. 18 $ 9, 139. 86
4, 129. 53 739. 31
1, 869. 66 274. 52
9, 271. 68 1, 971. 62
19, 662. 20 4, 332. 07
3, 459. 32 937. 99
7, 744. 89 2, 269. 39
1, 456. 40 318. 14
5. 803. 10 1, 454. 61
9, 786. 55 2. 084. 59
4, 044. 27 373. 60
10, 888. 67 167. 36
114, 312. 38 $114, 261 . 45 50. 93 98, 180. 00 $24, 063. 06 74, 118. 94
$ $ 168. 00
325. 00
2, 268. 00
289. 40
2, 557. 40 $ 2, 557. 40 2, 400. 00 $ 493. 00 1, 907. 00
4, 217. 76 $ 4, 217. 76 1, 200. 00 $ 300. 00 900. 00
$314, 645. 00 $314, 594. 07 $50. 93 $314, 645. 00 $76, 886. 52 $237,758. 48
50. 93
1, 771. 47
$314, 645. 00 $78, 657. 99
EXHIBIT - A
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