Report No. 05780, Former Sheriff, Clerk, Judge 5780
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STATE AUDITING DEPARTMENT
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*** MONROE COUNTY ***
CLERK OF THE CIRCUIT COURT
FORMER COUNTY JUDGE
FORMER SHERIFF
DATED : OCTOBER 4 , 1963
1
5780
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 6-30-63 1 - 5
FORMER COUNTY JUDGE Raymond R. Lord I - 6-63 6-11
FORMER SHERIFF John M. Spottswood 3-31 -63 12-17
DATED: OCTOBER 4, 1963
BY: TERRY JOHNSON,
WILLARD G. HALE , AND
WILLIAM G. VEAL , AUDITORS
0.
yg d �ee _ STATE OF' FLORIDA
o - STATE AUDITING DEPARTMENT
Tallahassee, Florida
uxuT auswx, C.P.A. October 4. 1963
Honorable Farris Bryant, Governor
AND THE
Appropriations and Auditing Committee
OF THE
Legislative Council
Sirs:
Pursuant to law, I have directed that an audit be made of the
accounts and records. of
HON. EARL R. ADAMS
CLERK OF THE CIRCUIT COURT
MONROE COUNTY
For the period beginning April 1, 1961,
and ending June go, 1669,
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 1961 is shown in this report.
GENERAL STATEMENT
All collections of record were properly accounted for. Excess income
was correctly reported and remitted promptly. Records were balanced and well
kept. Retirement contributions were properly deducted and remitted.
Detailed comments are made under appropriate headings.
TAX COLLECTIONS AND REMITTANCES
Surplus proceeds of tax deed sales amounting to $503. 01 were on hand
June 30, 1963, as shown on exhibit A. The Clerk disposed of this surplus
after the close of the audit period.
1
State and county tax redemption collections and remittances were as
follows:
REPORT DATE TOTAL AMOUNT
REMITTED COLLECTED REMITTED
(LESS FEES )
MAY 1961 5-17-61 $ 37 .38 $ 37.38
JUNE 1963 6-24-63 447 .20 447.20
Total $484. 58 $484.58
There were no county land sales of record during the audit period.
Individual tax redemptions amounting to $366. 36 were on hand June 30,
1963, as shown on exhibit A.
Class C intangible taxes were remitted to the Tax Collector periodi-
cally, at least once every two months. Collections on hand at June 30, 1963,
totaled $1, 608. 10, as shown on exhibit A.
Collections of record for the law library, pursuant to Chapter 28625. .
Acts of 1953, and Chapter 61-2491, Acts of 1961, were properly remitted to the
County General Fund.
STATE AND COUNTY TAX CERTIFICATES
Of the State and county tax certificates on hand at the beginning of
the audit period, the certificates for the years 1935 through 1942 were canceled '
in September 1962, pursuant to Sections 194. 58 and 106. 12, Florida Statutes.
Certificates dating from 1943 to 1949 were on hand at the close of the
audit period and were all certified to the Board of County Commissioners, as
required by Section 194. 47(1) . Florida Statutes.
REGISTRY OF THE COURT FUNDS
Registry of the court funds totaling $2, 008. 48 were held at June 30,
1963, as shown on exhibit A.
The Clerk had correctly charged and deducted his fees in handling
registry of court funds.
INTERNAL CONTROL AND RECORDS
Records were well kept. The cash was balanced daily, and receipts
were deposited intact. The journals, cashbooks, and bank accounts were
balanced and reconciled monthly by a local accountant. All employees of the
Clerk were bonded.
2
INCOME AND EXPENSES
The Clerk had filed annual reports of income and expenses promptly,
and the amounts reported were correct.
Proper fees and costs were charged. All disbursements from the
Clerk' s accounts had been made by check, and expenses were properly supported
by vouchers.
The Clerk received a monthly automobile allowance of $75 from the
Board of County Commissioners.
Income and expenses are shown on exhibit B.
COMPENSATION
The compensation of the Clerk was governed by Chapter 57-008, Acts of
1957, which guarantees the Clerk $10, 000 per annum.
SOCIAL SECURITY ACCOUNT
During the audit period, the Clerk of the Circuit Court collected
and remitted social security contributions for the Board of County Commissioners,
County Judge, Tax Assessor, and Clerk of the Circuit Court.
There was a balance of $198. 95 in the social security account at
June 30, 1963, as shown on exhibit A.
RETIREMENT
The Clerk had properly deducted and remitted retirement contributions
for himself and all eligible employees.
EXHIBITS
The following exhibits are attached to and form a part of this report:
EXHIBIT - A Resources and Liabilities.
EXHIBIT - B Income Account.
Respectfully submitted,
(Signed) Ernest Ellison,
State Auditor
Audit made by:
(Signed) Terry Johnson, Auditor
3
EXHIBIT - A MONROE COUNTY
CLERK OF THE CIRCUIT COURT
RESOURCES AND LIABILITIES
June 3c, 1963
Resources
Cash on Hand $ 6, 765. 03
Cash in Bank 7, 123. 79 $13. 888. 82
Accounts Receivable - Governmental Agencies 34. 75
Total Resources $13, 923. 57
Liabilities
Tax Deed Sales Surplus $ 503. 01
Individual Tax Certificate Redemptions 368. 36
Intangible Class C Collections Unremitted 1, 608. 10
State Documentary Stamps Consigned $10, 000. 00
Less, Stamps on Hand and on Order 9,736. 40 283. 60
Federal Documentary Stamps Consigned $ 3,333. 00
Less, Stamps on Hand 2, 946. 35 386. 65
Registry of the Court 2, 008. 48
Juror and Witness Payrolls Consigned $ 5, 000. 00
Less, Signed Payrolls on Hand 1, 974. 60 3, 025. 40
Withholding Tax Unremitted 1 , 327. 42
Social Security Contributions Unremitted 198. 95
Excess Income Accrued, 1963 to June 30,
Exhibit 8 3, 755. 32
Total Liabilities $13, 443. 29
Clerk of the Circuit Court 480. 28
Total $13, 923. 57
EXHIBIT - A
4
MONROE COUNTY EXHIBIT - B
CLERK OF THE CIRCUIT COURT
INCOME ACCOUNT
January e , ig61 to June 3o, 1863
1961 1962 1963
ro 6-30
Gross Income
Fees Earned:
Tax Fees $ 2. 531. 10 $ 1, 457. 35 $ 1, 404. 65
Civil Docket Fees 8, 631. 50 6, 333. 00 3, 429. 50
Recording Fees 20, 404. 75 19, 523. 75 9, 526. 75
Certified Copies 1, 900. 75 2, 273. 85 1, 303. 20
Criminal Fees 1, 398. 60 712. 35
Other Fees, Miscellaneous 1, 994. 04 3, 715. 30 951. 10
Income as Clerk to Board of
County Commissioners:
Salaries 18, 200.00 16, 200. 00 8, 100. 00
Travel Allowance 900. 00 900. 00 450. 00
Total Gross Income $51, 960. 74 $51. 115. 80 $25, 165. 20
Expenses
Salaries $29, 044. 42 $30, 845. 00 $15, 605. 00
Travel Expense 900. 00 900. 00 450. 00
Postage and Express 226. 00 308. 25 202. 00
Convention Expenses 81. 45 76. 71
Telephone 288. 46 284. 86 152. 88
Bond Insurance 191. 88 70. 59
Office Supplies 17. 54
Office Equipment 479. 45
Miscellaneous 3. 00
Total Expenses $30, 731. 99 $32, 985. 40 $16, 409. 88
Net Income $21, 228. 75 $18, 130. 20 $ 8, 755. 32
Compensation 10, 000. 00 10, 000. 00 5, 000. 00
Excess Income $11, 228. 75(1) $ 8, 130. 20(1) $ 3, 755. 32(2)
Notes: (1) Remitted to the county on January 15, 1962. and January 8, 1963,
respectively.
(2) Not payable until after the end of the year, but the amount is
calculated and shown since it is in excess of the compensation
of the Clerk to date.
EXHIBIT - B
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�� d STATE OF FLORIDA
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~' STATE AUDITING DEPARTMENT
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MUST eu laox, C.P.A. Tallahassee, Florida
ann *EDIT,' October 9, 1963
Honorable Farris Bryant, Governor
AND THE
Appropriations and Auditing Committee
OF THE
Legislative Council
Sirs:
Pursuant to law, I have directed that an audit be made of the
accounts and records of
HON. RAYMOND R. LORD
FORMER COUNTY JUDGE
MONROE COUNTY
For the period beginning July 1, 1961,
and ending January 6, 196q,
the date of his resignation,
and subsequent transactions to October 2, 1963,
closing his financial accounts,
and present this report thereon.
Since the income of the office is on the basis of calendar years,
the income for the entire year 1981 is shown in this report.
GENERAL STATEMENT
The financial accounts of the former County Judge were closed by the
transfer of all resources and liabilities of the office to the successor.
The required reports of income and expenses were filed. Records
were generally well kept. The provisions of Chapter 219, Florida Statutes,
appeared to have been followed.
Detailed comments are made under appropriate headings.
6
TRANSACTIONS CLOSING ACCOUNTS
The following tabulation shows how the former Judge' s financial
accounts were closed:
AMOUNTS DUE AT JANUARY 6 , 1963
UNEARNED PROBATE DEPOSITS $1 ,670. 20
REGULAR REMITTANCES FOR LICENSES, EXHIBIT A 3,226.80
ERRORS AND OMISSIONS (NET OVERREMITTANCES) , EXHIBIT A
EXCESS OF GUARANTEED INCOME OVER EXPENSES, EXHIBIT B 47..76
EXCESS OF GUARANTEED INCOME OVER EXPENSES IN 1963 TO JANUARY 6,
SCHEDULE I -B 189. 25
Total Due $5, 127.01
AMOUNTS REMITTED
TO SUCCESSOR :
CASH ON HAND, TRANSFERRED ON JANUARY 7 , 1963 $ 91 .50
CASH IN BANK , TRANSFERRED ON JANUARY 8 , 1963 4,973.01
BY PERSONAL CHECK , OCTOBER 2 , 1963 14.74
Total Remitted to Successor $5,079.25
To BOARD OF COUNTY COMMISSIONERS:
By PERSONAL CHECK, OCTOBER 2, 1963 47.76
Total Remitted $5, 127.01
Unused prenumbered licenses and receipt blanks on hand at January 6,
1963, were delivered to the successor.
Equipment in the office on January 7, 1983, according to the county
property records, was turned over to the successor.
LICENSES
All license collections of record were accounted for by remittances
to the proper agencies or transfers to the successor.
Drivers' license errors and omissions, shown in audit report No. 5418,
page 35, were adjusted.
COMPENSATION
Under the provisions of Chapter 81-1086, Acts of 1961, the former
Judge' s compensation of $10, 000 per annum was paid by the Board of County
Commissioners from the General Fund. Since these payments were made directly
to the former Judge and were not placed in the official funds of the office,
they are not included in this report.
7
INCOME AND EXPENSES
Annual reports for 1961 and 1962, and also a semiannual report for
1962 to June 30, were promptly filed and the reported excess Income promptly
remitted.
Audited income and expenses are shown on schedule 1-B.
Chapter 61-1088, Acts of 1961, provides that any net loss resulting
from operations will be paid to the County Judge by the county and that any
net income resulting from the operations shall be paid to the General Fund of
the county. Amounts paid and due according to this law are shown on exhibit B.
• Fees charged the public and the county appeared to be proper.
All expenses were paid by check and were properly supported by
invoices or other data.
RECORDS AND INTERNAL CONTROL
Records of cash receipts and disbursements were generally well kept
on the forms provided for the uniform system of accounts and were balanced.
The monthly totals of the receipts and disbursements were posted to a general
ledger of accounts which also was balanced. Prenumbered receipts or licenses
were issued for all collections of record. An official bank account was used
and receipts were generally deposited Intact. Employees' earning records
were kept for all regular employees during the audit period. The current
probate dockets were generally well kept.
RETIREMENT
Required retirement deductions were made and promptly remitted from
the salaries paid eligible employees during the audit period.
EXHIBITS AND SCHEDULE
The following exhibits and schedule are attached to and form a part
• of this report:
EXHIBIT - A Licenses.
EXHIBIT - B Excess of-Guaranteed Income Over Expenses.
SCHEDULE I-B Income Account.
Respectfully submitted,
•
(Signed) Ernest Ellison,
State Auditor
Audit made by:
r(Signedl Willard G. Hale, Auditor
8
MONROE COUNTY EXHIBIT - A
FORMER COUNTY JUDGE
LICENSES
July 1 , 1961 to January 6, 1965
ITEMS AMOUNT
On Hand. July 1, 1961 $ 501. 95
Collected:
Fishing, Hunting, and Trapping Licenses:
Series 1981-62 604. 25
1962-63 922. 00
Drivers' Licenses:
Series 1960-61 596. 85
1961-62 45, 439. 80
1962-63 9, 779. 50
Marriage Licenses 515. 25
Total to be Distributed $58, 359. 40
Remitted, Audit Period:
Game and Fresh Water Fish Commission $ 1, 463. 75
Department of Public Safety 53, 116. 35
Bureau of Vital Statistics 559. 50
Total Remitted $55, 139.60
Remitted by Successor:
Game and Fresh Water Fish Commission $ 68. 25
Department of Public Safety 3, 158. 30
Marriage Licenses 2. 28 3, 228. 80
Errors and Omissions:
Fishing, Hunting, and Trapping Licenses $ -.50(1)
Drivers' Licenses -8. 00(2)
Marriage Licenses 1. 50(3) -7.00
Total $58, 359. 40
Notes: (1) Mathematical error in October 1982 report.
(2) Series 1982-63 Licenses Overreported
NUMBER AMOUNT
Reported Actually Overreported
Sold Sold Underreported
Operator 2219 2213 8 $ 15. 00
Delinquent Operator 455 450 5 17. 50
Restricted Operator 315 319 -4 -1a.ao
Delinquent Operator,
Series A 101 103 -2 -4 . 00
Chauffeur 288 291 -3 -�3.50
Delinquent Chauffeur,
Series A 18 17 1 3. 00
TotaL Overreported $ 8. 00
(3) Two common law marriage certificates in docket No. 1, pages 2 and
3, had not been reported or the fees remitted.
EXHIBIT - A
9
EXHIBIT - B MONROE COUNTY
FORMER COUNTY JUDGE
EXCESS OF GUARANTEED INCOME OVER EXPENSES
January 1, 1961 to January 6, 1963 and Subsequent
Transactions to October 2, 1963
TOTAL 1959 1960 1961 1962
Excess (Deficiency),
January 1, 1981 $498. 49 $-175.90 $674. 39 $ $
Accrued, Audit Period,
Schedule 1-B 457. 44 955. 72 -498.28
Total Due $955. 93 $-175.90 $674. 39 $055. 72 $ -498.28
Remitted to Board of
County Commissioners:
January 11, 1962 $ 99. 82 $ $ $ 99. 82 $
July 11, 1962 487. 49 487. 49
January 4, 1983 341. 08 341. 08
October 2 . 1963 47.78 -175.90 874. 39 856. 10 -1,306.88
Total Remitted $955. 93 $-175.90 $674. 39 $955.72 $ -498.28
EXHIBIT - B
10
MONROE COUNTY SCHEDULE 1-B
FORMER COUNTY JUDGE
INCOME ACCOUNT
January i , 101 to January 6, 1g6g
1961 1962 1963
to 1-6
Gross Income
From Individuals:
Probate Fees $ 5.046.65 $ 4.966.15 8 61.50
Civil Fees 150.00 30.00
Fishing, Hunting, and Trapping License Fees 45.75 83.50 .50
Occupational and Beverage License Fees 599.25 591.00 29.50
Drivers' License Fees 3.567.60 4,645.20 88.75
Marriage License Fees 1.064.25 1,026.25 9.00
Certified Copies 117.50 117.75
Racing Commission License Fees 27.75 26.00
Delayed Birth Certificates 10.00 6.00
Miscellaneous Income 19.00
From Governmental Agencies:
Insanity Inquiries 322.50 277.50
Supplements Under Chapter 61-1086.
Acts of 1961 2.775.26
Total Gross Income $13,726.51 $11,790.35 6199.25
Expenses
Salaries 610,982.76 $10.761.00 8
Telephone and Telegraph 254.91 300.62
Association Dues 125.00 125.00
Convention and Travel Expenses 363.20 230.80
Bookkeeping Service 500.00 430.00
Express, Postage, and Stationery 474.51 248.52
Judges' Pictures 98.50
Other Supplies and Expenses 72.41 94.19
Total 6xflenses $12,772.79 812,288.63
Excess (Deficiency) of Guaranteed Income
Over Expenses $ 955.72(1) $ -098.28 $189.2512)
Notes: (1) Resulted from the payment of 62,775.26 by the county on July 31, 1961, pursuant
to Chapter 61-1086. Acts of 1961. to cav er expenses in excess of income for
the period January 1, 1961. to June 30, 1961. Operating expenses for the year
1961 exceeded income other than the payment by the county by 81,816.54.
(2) Besitted to successor.
SCHEDULE i-B
11
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Art STATE OF FLORIDA
STATE AUDITING DEPARTMENT
6
1:
EMNE9t ELLISON, C.P.A.
EtAtt AUDITOR Tallahassee, Florida
October 4, 1963
Honorable Farris Bryant , Governor
AND THE
Appropriations and Auditing Committee
OF THE
Legislative Council
Sirs:
Pursuant to law, I have directed that an audit be made of the
accounts and records of
HON. JOHN M. SPOTTSWOOD
FORMER SHERIFF
MONROE COUNTY
For the period beginning May i , 1961 ,
and ending March 37 , ig6g,
the effective date of his resignation,
and subsequent transactions to August 12, 196g,
closing his 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 1960-61 are shown in this
report.
The Sheriff' s financial operations were governed by Chapter 57-491,
Acts of 1957, and Chapter 61-1276, Acts of 1961. These are budget laws
applying to the Sheriff of Monroe County.
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.
The records were kept in accordance with the uniform system of accounts
approved by the State Auditor pursuant to Section 116. 07, Florida Statutes.
12
In my opinion, subject to the comments above, this report presents
fairly the financial condition of the office of Sheriff as of March 31, 1963,
and the results of its financial operations for the fiscal years 1960-61,
1961 -62, and 1962-63 to March 31, 1963, 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 the liabilities at March 31 , 1963, and
the amounts transferred to the successor:
LIABILITIES AT MARCH 31 , 1963
UNEXPENDED BALANCE , OPERATING ACCOUNT ,
EXHIBIT A $37,461 . 10
CASH BONDS 6,280.00
INDIVIDUAL DEPOSITS 1 ,046. 40
OTHER SUSPENSE 1 ,483. 77
Total $46, 270.67
AMOUNTS TRANSFERRED TO SUCCESSOR
CASH IN OFFICE $10, 224. 90
CASH IN BANKS 36,365. 77
Total Amounts Transferred to Successor $46,590. 67
LESS , REFUND TO FORMER SHERIFF BY
SUCCESSOR ON AUGUST 12 , 1963 320.0011 )
Net Transfers to Successor $46, 270,67
NOTE : ( 1 ) INCLUDES $1 .20 REMITTED TO THE RETIREMENT
SYSTEM FOR THE FORMER SHERIFF .
Evidence money in the amount of $507. 73, 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 1960-61 and 1961 -62 were refunded to the county.
The unexpended balance of advances on the budget for the fiscal year 1962-63 to
March 31 , 1903, was properly transferred to the successor.
Expenses of the office were properly supported by vendor' s invoices
and were paid by check.
13
The Sheriff drew a monthly automobile allowance of $90 in lieu of
depreciation for the use of his personal automobile. Several of the deputies
were also paid automobile allowance of $90 or $120. These allowances, which
were based on the usage of the automobiles, appeared reasonable.
The unpaid installment balances due on automotive equipment shown in
the prior audit report were paid during this audit period. There are no
balances outstanding against automotive equipment at March 31, 1963.
REMITTANCES TO 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 ESTREATDRES
1960-61 FROM 5- 1 $36 ,031 .35 $1 ,910.35 $34, 121 .00
1961 -62 78, 175 .06 3,317.88 74,857. 18
1962-63 To 3-31 30 ,426.93 1 ,680. 50 28,746.43
The 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 and deposited monthly.
Internal control appeared adequate. All employees were bonded. Unused receipt
blanks on hand at March 31. 1963, were turned over to the successor.
A property record system had been set up to account for equipment
owned by the office. The system in use was 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 accounted
for and transferred to the successor.
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.
14
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
15
EXHIBIT - A MONROE COUNTY
FORMER SHERIFF
RECEIPTS, EXPENDITURES, AND BUDGETS - OPERATING ACCOUNT
October i , ig6o to March 91 , 196g
Receipts Fiscal Year Ended September 30, 1961
Final Actual Undercol lec Led
Budget Receipts Ove rcoIlected
County Appropriation $298,645.00 .6298,645.00 $ - -
Expenditures Fiscal Year Ended September 30, 1961
Final Actual Ex— Unexpended
Budget pendltures
Salary of Sheriff $ 10.000.00 $ 10.000.00
Salaries of Deputies and Assistants 141,873.73 $141.873.73
Expenses Other than Salaries:
Automobile $ 39.774.86
Travel 2,543.02
Radio 2,191.59
Other Criminal L2, 109.93
Food for Jail 15,644.74
Care of Prisoners 2.578.38
Jail Utilities 6.364.91
Jail Supplies 3,476.8B
Other Jail 6.236.30
Telephone and Telegraph 8.439 70
Office Supplies 4,906.23
Other Administrative 13.671.06
Total Expenses Other than Salaries 118,532.09 6118.439.60 92.49
Equipment:
Automobile $ 16,453.83
Jail 104.95
Radio 198.86
Other 3,417.85
Total equipment 20.175.49 $ 20.125.49
Investigations 8,063.69 $ 6.003.69
Total Budgetary Expenditures $296,645.00 $298,552.51 $92.49
Balance Refunded to County 92.49
Balance Unexpended
Total $298.645.00
EXHIBIT - A
16
EXHIHIT A
Fiscal Year Ended September 30. 1962 Fiscal Year Ending September 30, 1963
Final Actual Undercolloered Final Actual Onderoull ected
Budget Receipts Overt allet ted Budget. Receipts
to 3 31
$298,645.00 $298,645.00 $ - - .$314,645,00 $183,505.00 $131, 140.00
Fiscal Year Ended September 30, 1962 Fiscal Year Ending September 30, 1963
Final Actual Ex— Unexpended Final Aetnal Ex Unexpended
Budget pendltures 8udgol penditurce
to 3.31
$ 10.000.00 $ 10,000.00 S $ 10,000.00 $ 5,000,00 $ 5,000.00
149,872.69 $148.728.97 1,143.72 167.555.00 $ 76.698.26 90,656.74
$ 35,430.48 $ 15,494.82
1,524.06 1,180. 15
1,835.80 847.95
8.043.01 4,442.33
15,376.26 7,872.69
3,269.85 1,427.83
6,643.15 3.157.21
1,660.96 1,331.50
6,023.63 5.334.78
8,181_26 4,289.45
4,001.08 2,154.99
11,030.29 9,725,32
103,489.37 $103.039,85 449.52 110,000.00 $ 57,259.02 $2,740.98
$ 20,778.51 $ 300.00
995.05 142.08
2,557.00
3,278.89 2,299,06
27,609.45 $ 27,609.45 21,090.00 $ 2,741.14 18,348.86
7.671.49 $ 7,673.49 6,000.00 $ 4,345.48 1,654.52
$298,645.00 $297,051_76 $1,593.24 $314,645.00 $141,043.90 7168,601.10
1,593.24
37,461.10
$298,645.00 $183,505.00
F,XHIBIT 4
17