Report No. 05947, Anti-Mosquito District 5947
STATE OF FLORIDA
STATE AUDITING DEPARTMENT
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OOD EVE 10
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_•%•:• MONROE COUNTY
MONROE COUNTY ANTI-MOSQUITO DISTRICT
As of September 30, 1963
5947
STATE OF FLORIDA
STATE AUDITING DEPARTMENT
Report on Audit
of the Accounts of
MONROE COUNTY
MONROE COUNTY ANTI-MOSQUITO DISTRICT
As of September 30, 1963
Dated: June 30, 1964
By: C. W. Lutz, Auditor
�y STATE or FLORIDA
c n.
a , STATE AUDITING DEPARTMENT
ERNEST ELLISON.C.P A. Tallahassee, Florida
,r.T, .Uaron June 30, 1964
Honorable FCVIAL6 Bryant, Govennot
and the
Apptoprtia.tLons and Auditing Comnittee
of the
Legi.alative 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-MOSQUITO DISTRICT
STOCK ISLAND, FLORIDA
Fot the 6iecal yeate ended Septembea 30, 1962,
and September 30, 1963,
and present this report thereon.
PERSONNEL
The personnel of the Board was as follows:
Board Members
Leonard Mike Wannen, Chairman
Albert W. Moetler, Vice-Chairman
Clyde C. Jordon to 5-16-63
Ralph Chni.6tensen Gram 8-12-63
Director
William W. Women to 12-16-62 (Deceased)
A. Nelson Davis 6rom 2-18-63
1.
ORGANIZATION
The Monroe County Anti-Mosquito District was organized under the
provisions of Chapter 26042, Special Acts of 1949, as amended by Chapter
29295, Special Acts of 1953, Chapters 31009 and 31013, Special Acts of 1955,
Chapter 57-1591, Special Acts of 1957, and Chapter 59-1584, Special Acts of
1959, and by Chapter 63-1639, Special Acts of 1963.
GENERAL STATEMENT
The financial condition needed improvement. Finances were fairly
well managed. Expenditures were not held within budget appropriations.
Records in use were fairly well kept.
Detailed comments are made under appropriate headings.
FINANCIAL CONDITION
Cash balances carried forward at the end of the fiscal year were not
sufficient to pay operating expenses until funds from current sources were
available. A short-term bank loan of $15,000 was outstanding at September 30,
1963. A summary of the Board's financial condition at the end of the last
three fiscal years is shown below:
9-30-61 9-30-62 9-30-63
Local Funds
Cash Balance $ 495.34 S 1,559.04 $ 1,629.22
Overremitted Payroll Deductions
Receivable 15.08 15.08 15.08
Total $ 510.42 $ 1,574.12 $ 1,644.30
Less, Payroll Deductions Payable $1,194.55 $ 1,574.12 $ 1,604.30
Vouchers Payable 15,127.04
Loans Payable 15,000.00
Total $1,194.55 $ 16,701.16 $ 16,604.30
De6Leieney $ -684. 13 $-15, 127.04 $-14,960.00
State 1 Funds
Cash Balances $9,266.40 $ 850.00 $ - -
State 2 Funds
Cash Balances $4,273.20 $ 2,742.85 $ 6,205.71
Overremitted Payroll Deductions
Receivable 15.08 26.39 26.39
Total $4,288.26 $ 2,769.24 $ 6,232.10
Less, Payroll Deductions Payable 623.60 323.35 347.77
Net Amount Available $3,664.68 $ 2,445.89 $ 5,884.33
2
The final payment of $8,500 on a lease-purchase contract for a ditching
machine was made on March 21, 1962, and title passed to the Board.
The Board borrowed $30,000 on October 10, 1962, at 6% interest, of
which $15,000 was repaid on February 13, 1963, and the remainder repaid on
June 13, 1963. An additional $15,000 was borrowed at 6% interest on June 13,
1963. This amount was outstanding at September 30, 1963.
FINANCIAL MANAGEMENT
Management of finances was fair. Expenditures were not held within
available resources.
Purchases of supplies and equipment were made by competitive bids
when required by law.
State 1, State 2, and local funds were kept in separate depository
accounts in accordance with State Board of Health Regulations.
Insurance coverage included automobile liability, fire and extended
coverage on buildings and contents, property floater on tractor, workmen's
compensation, forgery, and check alteration. Employees were not bonded.
Receipts, expenditures, and budgets are shown on exhibit A. Expendi-
tures of State 1 funds in 1961-62 and local funds in 1961-62 and 1962-63 exceeded
total budget appropriations. Budget appropriation items were overspent in each
of the fiscal years in the audit period.
Amounts due from former employees for overrremittances of payroll
deductions totaling $30.16 ($15.08 due State 2 funds and $15.08 due local funds) ,
as shown in prior audit report No. 5467, had not been adjusted. An additional
overremittance in 1961-62 increased the total amount due to $41.47. Details
of the amounts due are shown below:
Jose Torano $15.08
James McKinney 15.0E
Robert Woods 11.31
Total $41.47
TAXES
Millages and taxes levied on the general tax rolls for the years in
the audit period are shown in the following tabulation:
Year Mills Amount
1961 1.5 6105,884.00
1962 1.5 112,596.15
3
COMPENSATION OF BOARD MEMBERS
Compensation of board members, as governed by Chapter 57-1591, Special
Acts of 1957, provided for a salary of $25 per month. Small overpayments to
two board members were refunded after the close of the audit period when they
were called to the members' attention.
STATE AID FUNDS
State 1 funds allocated under Section 388.261(1) , Florida Statutes,
are on a dollar matching basis with local funds not to exceed $15,000 annually.
State 1 funds were underremitted by the State in the amount of $75.50 at
September 30, 1963. This amount will be adjusted in the future allocation of
State aid funds.
State 2 funds allocated under Section 388.261(2), Florida Statutes,
are for permanent control measures undertaken with the approval of the State
Board of Health. The State 2 funds showed an overallocation by the State of
$218.70. This amount will be adjusted in the future allocation of State aid
funds.
The State Board of Health has verified that State 2 funds were expended
in accordance with approved plans for permanent mosquito control.
RECORDS
Records of cash receipts and disbursements were kept, but they were
not on the forms prescribed by the State Board of Health. A depository record
was not kept. Property records were kept in accordance with Chapter 274,
Florida Statutes, and Rules of the State Auditor. Minutes of the Board's
meetings were current and appeared to reflect all official actions. A permanent
record book was used for minutes.
RETIREMENT
Retirement contributions of board members and permanent employees
were properly deducted and remitted to the retirement system.
4
EXHIBIT
The following exhibit is attached to and forms a part of this
report:
EXHIBIT - A Summary of Receipts and Expenditures.
Respectfully submitted,
)Signed) Enneot ECEioan,
crate Aud.itoa
Audit made by:
)Signed) C. W. Lutz, Auditor.
5
EXHIBIT - A MONROE COUNTY
ANTI -MOSQUITO DISTRICT
SUMMARY OF RECEIPTS AND EXPENDITURES
For the Fiscal Years Ended September 3o, z962 and 103
1g61 62
SOURCE OF RECEIPTS STATE 1 FUNDS
Final Actual Over-
Budget Receipts collected
State Aid $15, 000. 00 $18, 723. 28 $-3,723.28
Taxes
Sale of Equipment 1, 257. 00 2, 101. 00 -85a. 00
Other Receipts 5, 417. 34 5, 417. 34
Total Receipts $21, 668. 34 $26, 241. 62 $-4,573.28
Balances, October 1, 1961:
Cash 9, 266. 40 9, 268. 40
Overremittance of Payroll Deductions
Total Budgetary Receipts and Balances $30, 934. 74 $35, 508. 02 $-4 ,573.28
Vouchers Payable
Payroll Deductions Payable
Total $30, 934. 74 $35, 508. 02
EXPENDITURES S T A T E' I FUNDS
Final Actual Ex- Overspent
Budget pendltures
Salaries $ $ $
Chemicals and Solvents 22, 434.74 26, 158. 02 3,723.28
Gas. Oil, Grease, and Repairs
Tools, Supplies, and Materials
Legal and Tax Fees
Insurance
Contract Work
Incidentals
Equipment 8, 500. 00 8, 500. 00
Payment of Accounts - Prior Years
Total Budgetary Expenditures $30, 934. 74 $34, 658. 02 $-3,723.28
Balances and Reserves, September 30, 1962:
Cash 850. 00
Reserve for Contingencies
Overremittance of Payroll Deductions
Total $30, 934. 74 . $35, 508. 02
EXHIBIT - A
(Cont 'd. )
6
EXHIBIT - A
STATE 2 FUNDS LOCAL FUNDS
Final Actual Undercollected Final Actual Undercollected
Budget Receipts Overcollected Budget Receipts Overcollected
$34, 100. 00 $32, 248. 23 $1.851. 77 $ $ $
110, 000. 00 102, 647. 67 7, 352.33
$34, 100. 00 $32, 248. 23 $1, 851. 77 $110, 000. 00 $102,647. 67 $ 7, 352. 33
4, 273. 20 4. 273. 20 495. 34 495. 34
15. 08 -15.08 15. 08 -15.08
$38,373. 20 $36, 536. 51 $1, 836. 69 $110,495. 34 $103, 158. 09 7a337. 25
15, 127. 04
323. 35 1, 574. 12
$38 .373. 20 $36, 859. 86 $110, 495. 34 $119, 859. 25
STATE 2 FUNDS LOCAL FUNDS
Final Actual Ex- Unexpended Final Actual Ex- Overseen£
Budget penditures Overspent Budget pendltures
$19, 197. 80 $19, 197. 80 $ $ 48, 685. 75 $ 48,685. 75 $
17, 288. 50 28, 179. 15 -10,890.65
11, 733. 42 11, 733. 42 8, 403. 95 11, 972. 14 -3,568. 16
1, 940. 06 1, 940. 06 112. 64 219. 48 -106.84
6, 924. 07 6, 965. 80 -41 .73
4, 296.82 4, 296.82
595. 74 595. 74
8, 690. 60 9, 210. 23 -519.63
4, 273. 20 4, 273. 20 7, 561. 21 7, 561. 21
608. 52 623. 60 -15. 08 1, 179. 47 1, 194. 55 -15. 08
$38, 348. 74 $34, 090. 62 $4, 258. 12 $103, 143. 01 $118, 285. 13 $-15, 142. 12
2, 742.85 1, 559. 04
24. 46 7, 352. 33
26. 39 15. 08
$38, 373. 20 $36, 859. 86 $110, 495. 34 $119, 859. 25
EXHIBIT - A
Wont 'd. l
7
EXHIBIT - A MONROE COUNTY
(Cent 'd. l
ANTI -MOSQUITO DISTRICT
SUMMARY OF RECEIPTS AND EXPENDITURES
For the Fiscal Years Ended September go, 1862 and 1865
1962-63
SOURCE OF RECEIPTS STATE I FUNDS
Final Actual Undercallected
Budget Receipts Overcollected
State Aid $15, 000. 00 $11, 332. 03 $3,667. 97
Taxes
Equipment Rental 400. 00 -400. oa
Other Receipts - Bank Loan
County Appropriations 24. 40 -24.40
Total Receipts $15, 000. 00 $11, 756. 43 $3, 243. 57
Balances, October 1, 1962:
Cash 850. 00 -85o.00
Overremittance of Payroll Deductions
Total Budgetary Recetpts and Balances $15, 000. 00 $12,606. 43 $2, 393. 57
Payroll Deductions Payable
Total $15, 000. 00 $12,606. 43
EXPENDITURES STATE 1 FUNDS
Final Actual Ex- Unexpended
Budget pendi tures
Salaries $ $ $
Chemicals and Solvents 14, 710. 23 12, 316. 66 2, 393. 57
Gas, Oil, Grease, and Repairs
Tools, Supplies, and Materials
Legal and Tax Fees
Insurance
Contract Work
Incidentals 289. 77 289. 77
Loan and Interest Payments (Interest)
Equipment
Payment of Accounts - Prior Years
Total Budgetary Expenditures $15, 000. 00 $12, 606. 43 $2, 393. 57
Balances, September 30, 1983:
Cash
Overremittance of Payroll Deductions
Total $15, 000. 00 $12,606. 43
EXHIBIT - A
8
EXHIBIT - A
(Cont id. 1
STATE 2 FUNDS LOCAL FUNDS
Final Actual Undercollected Final Actual Undercollected
Budget Receipts Overcollected Budget Receipts Overcollected
$28, 800. 00 $23. 054. 03 $ 5, 745. 97 $ $ $
110, 000. 00 109, 327. 84 672. 16
14, 970. 00 15, 000. 00 -30.00
$28,800. 00 $23. 054. 03 $ 5, 745. 97 $124, 970. 00 $124, 327. 84 $ 642. 16
1, 200. 00 2, 742. 85 -1,542.85 1, 559. 04 -1 ,559. 54
26. 39 -26.39 15. 08 -15. 08
$30, 000. 00 $25, 823. 27 $ 4, 176. 73 $124, 970. 00 $125,901. 96 $ -931 . 96
347. 77 1,604. 30
$30, 000. 00 $26, 171. 04 $124, 970. 00 $127, 506. 26
STATE 2 FU N D S LOCAL FUNDS
F 1 n al Actual Ex- Unexpended F1 nal Actual Ex- Unexpended
Budget pendttures Overspent Budget pond'tures Overspent
$21, 257. 42 $13, 274. 30 $ 7, 983. 12 $ 48, 803. 39 $ 48, 803. 39 $
15, 231. 06 14, 558. 90 672. 16
7, 123. 00 4, 721. 71 2, 401. 29 11, 818. 01 11, 813. 01
514. 64 514. 64
11, 004. 85 11, 004. 85
8, 268. 49 8, 132. 99 135. 50
80. 50 218. 00 -135.50
5. 35 5. 35 8, 260. 63 8, 220.83 40. 00
900. 00 930. 00 -30. 00
1,614. 23 1,614. 23 4, 961. 39 4, 961. 39
323. 35 -323.35 15, 127. 04 16, 701. 16 -1 ,574. 12
$30, 000. 00 $19, 938. 94 $10, 061. 06 $124, 970. 00 $125, 861. 96 $ -891 .0
6, 205. 71 1, 629. 22
26. 39 15. 08
$30, 000. 00 $26, 171. 04 $124,970. 00 $127, 506. 26
EXHIBIT - A
9