Report No. 06958, Anti-Mosquito District 6958
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STATE OF FLORIDA
LEGISLATIVE AUDITOR
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*** MONROE COUNTY
BOARD OF COUNTY COMMISSIONERS
MONROE COUNTY ANTI-MOSQUITO DISTRICT
As of September 30, 1967
6958
STATE OF FLORIDA
LEGISLATIVE AUDITOR
Report on Audit
of the following Officials of
MONROE COUNTY
As of Pages
Board of County Commissioners 9-30-67 1-20
Monroe County Anti-Mosquito District 9-30-67 21-34
Dated: August 26, 1968
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i t A STATE OF FLORIDA
j �y.'` iy LE OISLATIVE AUDITOR
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ERHST ELLISON.c. ".A Tallahassee, Florida
LOO1f1•^°e AUMTC" August 26, 1968
The Legislative Auditing Comnittee
of the Legislature
and the
Governor of Florida
Sirs:
Pursuant to law, I have directed that an audit be made of the
accounts and records of the
BOARD OF COUNTY COMMISSIONERS
MONROE COUNTY
For the fiscal years ended September 30, 1966,
and September 30, 1967,
and present this report thereon.
PERSONNEL
The personnel of the Board was as follows:
District
No.
William L. Osterhoudt 1
William A. Freeman, Jr. 2
Harry S. Pritchard 3
Gerald Saunders, Mayor 4
Harry Harris, Mayor Pro Tem 6
Earl R. Adam, Clerk and Auditor
1
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 financial records were generally kept in accordance with the
uniform system of accounts as prescribed by the State Comptroller pursuant to
Sections 128.01 and 129.01(2)(a), Florida Statutes.
Interest payable in future years, which was not included in the
liabilities in the prior audit report, is shown in this report.
The general fixed assets group of accounts kept was not sufficiently
complete to provide the values of fixed assets. Consequently, the amounts of
fixed assets are not shown in this report.
In my opinion, subject to the comments above, the attached financial
statements present fairly the financial condition of the Board at September 30,
1966, and September 30, 1967, and the results of its financial operations for
the years then ended, in conformity with generally accepted governmental
accounting principles applied on a basis consistent with that of the last audit
report.
GENERAL STATEMENT
The financial condition was good. Budgets were carefully prepared
and generally followed. Some improvements were needed in procedures and the
keeping of records.
Detailed comments are made under appropriate headings.
FINANCIAL CONDITION
The Board's financial condition at September 30, 1966, and
September 30, 1967, is shown on exhibit A.
Sufficient funds were available each year for current operations and
debt service.
FINANCIAL OPERATIONS
Finances were fairly well managed.
Funds not needed to meet current expenses were placed on time
deposits or invested.
Correct amounts were not collected in two instances on lease contracts.
It was explained that this was caused by a misunderstanding as to the terms of
the contracts and that necessary adjustments were made or were in process after
the close of the audit period. Also collections on two lease contracts were not
made promptly. The Clerk advised that a procedure for systematic follow up on
lease contracts was set up after the close of the audit period.
2
Chapter 63-1631, Special Acts of 1963, authorized the Board to grant
garbage collection franchises and to receive a fee for granting the franchise
rights. The Board had made several of these franchise grants for five-year
periods at a fee of 3% of gross revenue. The Board also had in effect a 30-
year cable television system franchise. This was granted in March 1965 for a
$10 fee. Chapter 65-1916, Special Acts of 1965, authorized the Board to grant
this type of franchise and ratified any agreements in this connection already
entered into by the Board.
Rates charged for certain minor miscellaneous fees by the Board were
established of record after the close of the audit period.
Purchasing procedures were generally adequate. Expenditures were
properly supported except in a few instances which were discussed with the
Clerk of the Board.
Major road work was done under contracts approved by the Board. Most
of the minor road repairs and maintenance was done by county employees under
the supervision of Board Member Harris.
Welfare operations of the Board were handled by one county employee.
Two employees of the Clerk that devoted all or the majority of their
time to work of the office of the Clerk of the Circuit Court were paid as
employees of the Board. Since the Clerk's compensation is guaranteed by law
the above salaries were properly payable but should have been charged to a
different account classification and paid from the Clerk's fee account.
The Board paid the county solicitor of the Criminal Court of Record
a salary of $12,500 per annum and $7,200 per annum for defrayment of expenses
of the office. The Board also expended additional amounts to pay for additional
clerical assistance and cost of operating the office. These payments were
authorized by Chapter 65-1104, Acts of 1965. The Board also paid the assistant
county solicitor of the Criminal Court of Record a salary of $7,500 per annum
and $1,800 per annum for expenses, as authorized by Chapter 65-1103, Acts of
1965.
The Board paid the utilities and carried liability insurance on
county property which was leased to the Key West Art and Historical Society.
Under the terms of the lease the "Society" was required to pay for ordinary
maintenance, care of premises, and liability insurance. The Board also carried
fire insurance on a building leased from the Board of Public Instruction,
whereby the terms of the lease stated that the Board of County Commissioners
would not be held liable for this type of loss.
Payments from the Fine and Forfeiture Fund were made to released
prisoners. Section 951.04, Florida Statutes, authorizes these payments but
states that they shall be paid from the county's General Fund.
The airport manager, a Board employee, collected parking meter and
vending machine receipts. From these receipts he purchased money orders pay-
able to the owners of the parking meters and vending machines and deposited
the remainder in the appropriate county fund. The total amounts collected
should have been deposited in the appropriate county fund and payments of
amounts owed to others out of these collections should have been made by
county warrants.
3
Section 194.47, Florida Statutes, requires that foreclosure pro-
ceedings on county tax certificates be instituted by the Board within ninety
days after the certificates are certified by the Clerk. The Board had not
foreclosed on certificates dated 1943 through 1964.
The statement of revenue and expenditures for each fiscal year is
shown on exhibit B.
INTEREST AND SINKING FUNDS
FOR CERTIFICATES OF INDEBTEDNESS OF 1965
As discussed in audit report No. 6487, page 4, the Citizens Bank and
Trust Company, Sarasota, Florida, was designated by the Board as the depository
for all the Interest and Sinking Funds and Accounts required for the debt
service Of the certificates of indebtedness of 1965.
The Attorney General in his opinion No. 067-14, dated March 13, 1967,
advised that trust monies or special tax monies collected for and pledged to
the payment of bonded indebtedness are not to be deemed county funds within the
purview of Chapter 136, Florida Statutes, and the deposit and investment of
such trust funds shall be in accordance with and governed by the resolutions,
the validating decree of the court, and other documents and instruments making
up and constituting the bond contract with the bondholders.
Funds from the sale of the certificates, totaling $92,802.95, were
deposited in October 1965 with the Sarasota bank without specific agreements
as to whether or how the funds were to be invested. The certificates resolu-
tion authorized the investment and reinvestment of the funds in either U. S.
Government obligations or secured certificates of deposit.
Prior to the Attorney General's opinion regarding trust funds for
bonded indebtedness, the Board requested bids for interest on time deposits of
the certificates of indebtedness of 1965 funds. On November 22, 1966, bids
received from four banks were opened. On March 28, 1967, upon the advice of
the county legal advisor that the Attorney General had ruled that the funds
had to be deposited in the Sarasota bank, the Board agreed to put the funds
there. The rate bid by the Sarasota bank was the lowest yield of the four
bids received.
In March 1967 the Tax Collector deposited $76,936.75 with the Sara-
sota bank. The bank placed this in the reserve account of the trust funds.
According to the terms of the certificates resolution, $22,508.14 of this
deposit should have been credited to the sinking fund account.
Temporarily idle trust funds were placed on a twelve-month time
deposit by the Sarasota bank on April 5, 1967. The entire amount was withdrawn
on September 6, 1967, and no interest was received or credited to the account,
although the time deposit certificate provided that interest at the highest
rate permissible under Section 19 of the Federal Reserve Act as amended would
be paid if the funds were withdrawn in whole or in part before maturity. Of
the $76,936.75 withdrawn on September 6, 1967, $25,156.25 was disbursed for
the payment of interest due September 1, 1967, and the remaining $51,780.50
was redeposited to a time deposit account. After the close of the audit period
$1,225.22 was deposited to the trust funds accounts and entries on the bank
statements indicated that this was a partial payment of interest due on the
balances on time deposit at September 30, 1967.
4
There were no agreements during the audit period between the Board
and the Sarasota bank regarding the rate or amount of the fees for the bank's
services. The bank deducted its fees from the trust funds held by it except
for one payment where a demand account was opened.
A summary of the transactions during the audit period for the trust
funds held by the Citizens Bank and Trust Company, Sarasota, is as follows:
Receipts
From Proceeds of Certificates of Indebtedness $ 87,212.68
Taxes 99,276.79
Interest and Profit on Investments 3,005.33
Total $189,494.80
Expenditures and Balances
Expenditures:
Interest on Certificates $112,368.93
Bank Fees 189.27
Loss on Sale of Investments 237.92
Miscellaneous 15.00
Total Expenditures $112,811.12
Cash Balances, September 30, 1967 76,683.68
Total $189,494.80
Note: The above tabulation does not include $5,590.27 accrued
interest received on sale of certificates.
CARD SOUND BRIDGE REVENUE BONDS
On June 27, 1967, by resolution No. 31-1967, the Board entered into
a contract with Goodbody and Co. , Miami, Florida, whereby that company agreed
to purchase $2,600,000 of proposed revenue bonds to be issued for financing
the construction of a bridge across Card Sound in the northern part of Key
Largo. The agreement was for a coupon rate of 5% and purchase price of 95% of
par value with an escalation clause for changes in the Dow-Jones yield index
above 4%. Resolution No. 47-1967, passed September 27, 1967, after advice from
the county legal advisor that necessary changes had to be made for interest
rates due to changes in the maximum allowed by law, canceled the sale contract
and contracted with the same company whereby the company agreed to try to sell
the bonds. The company was to pay for all expenses in issuing and delivering
the bonds under the first contract. Under the later agreement, it agreed to
pay these expenses and furnish its services for a fee of 5% of the par value
of the bonds actually sold.
The bonds mentioned in the above paragraph were validated by the
Circuit Court in December 1967 and were scheduled to have gone on sale by
January 11, 1968.
5
BUDGETS
Budgets were properly prepared.
Certain payments for reimbursable hurricane damages and end of the
year invoices were charged on the records as expenses at the time of payment
instead of being charged to the budget year in which the expenses were incurred.
Appropriate steps have been taken to correct this in connection with future
transactions.
A summary of budgets is shown on exhibit C.
TAXES
Millages and taxes levied on the 1964, 1965, and 1966 general tax
rolls are shown in the following tabulation:
1984 1985 1980
Mills Amount Mills Amount Mills Amount
(1) (1) (1)
Board of County Commissioners:
General Fund 9.00 $ 723,167.53 10.00 $ 891,258.38 3.288 $ 958,315.30
Fine and Forfeiture Fund 2.70 216,958.28 3.00 207,376.91 .990 268,719.48
Bond Interest and Sinking Funds:
Bathing Beach Bonds .30 24,106.25 .30 28,737.89
Building Certificates .40 32,141.87
Substation Bonds .10 8,035.42 .031 9,040.71
Certificates of Indebtedness
of 1985 .382 106,572.17
Board of Public Instruction 22.00 1,787,791.74 23.00 2,049,889.69 8.000 2,508,088.03
Health Unit .80 46,212.50 .80 53,476.36 .190 55,410.81
Anti-Mosquito District 3.00 241,082.51 3.00 267,376.91 .990 268,719.45
Monroe General Hospital 2.25 180,790.86 2.25 200,532.68 .7W 218,726.80
Central and Southern Florida
Flood Control District 584.78 1,371.10 2,111.07
Penalties and Breakage 2,488.50 3,352.39 2,479.86
Total $3,245,344.02 $3,761,369.13 $4,437,163.72
Note: (1) Only county-wide millages are shown.
INSURANCE
The Board's insurance coverage included public property liability,
fire and extended coverage, money and securities, public employees bonds , auto-
mobile comprehensive and liability, workmen's compensation, and group employees
health insurance. It was stated that fire and extended coverage insurance was
purchased in the amounts and for such property as determined by the local
insurance agency after review by the Clerk and certain board members.
6
The $1,000 bond required by Chapter 63-1637, Special Acts of 1963,
was not on file for the dog impounding officer.
In January 1967 the building and zoning office was burglarized and
$330.02 in undeposited collections were stolen. After the close of the audit
period the Board authorized the filing of a claim.
The schedule of buildings insured included a building at the Marathon
Airport which was not owned by the Board. A credit memo was obtained after the
close of the audit period for the applicable portion of the premium paid.
An insurance register was maintained.
ADVERTISING AND PU➢LICITY
The Board is authorized by Chapter 65-1936, Special Acts of 1965, to
levy taxes not exceeding one mill for use by the Monroe County Advertising
Commission for advertising and giving publicity to the advantages, facilities,
and productions of the cities, towns, and adjacent territories within the county.
This act:
a. Prohibits the funds so raised pursuant to this act from being
expended for executive or secretarial salaries or wages of
members or employees of the advertising commission.
b. Authorizes the advertising commission to contract with any duly
licensed advertising agency for advertising purposes.
c. Allocates $5,000 each year to the Board of County Commissioners
to be expended at its discretion for the entertainment of indi-
viduals and/or groups that it determines is appropriate and
advantageous to the county.
d. Authorizes the advertising commission, under certain conditions,
to make expenditures to chambers of commerce for advertising
purposes not including entertainment or salaries.
It appeared that the expenditures for advertising and publicity were made in
accordance with the law.
RECORDS AND INTERNAL CONTROL
Records were generally well kept on forms prescribed for the uniform
system of accounts.
7
Except for proper reference to warrants approved and a few minor
errors noted which were brought to the Clerk's attention for corrections, the
minutes were complete, properly signed and indexed, and appeared to contain
all the official actions of the Board.
Salaries were paid semimonthly and were properly processed through
a separate payroll bank account. Exceptions, however, were noted in the
related personnel files. No time records were kept except for monthly
reports of daily and weekly hours worked by certain library employees. The
Board had established policies for annual and sick leave, but no records were
kept of amounts of leave accrued and taken. Except for beginning amounts
authorized for new employees and amounts authorized and/or directed by law,
there were no salary schedules or other records to show evidence of approval
by the Board of gross salaries paid. In a number of cases, the records did
not contain information as to job titles, dates of employment and termination,
location of employment, and reasons for terminations. When these deficiencies
were discussed with the Clerk, he immediately took steps to establish such
forms, other records, and procedures necessary to correct the deficiencies.
The general fixed assets group of accounts was not sufficiently com-
plete to provide the values of fixed assets. Records of tangible personal
property required by Chapter 274, Florida Statutes, were maintained; however,
these were incomplete and inaccurate. Some equipment owned was not posted to
the records. A master control card was not kept. There were mathematical
errors and the records had not been properly balanced. The amounts shown on
the property records were not reconciled to the calculations used for the
amounts reported to the Comptroller. In some cases the locations shown were
not current. Some items requested for inventory by the auditor were located
at the homes of employees and a private business. It was stated that these
items were being used for county purposes. A typewriter assigned to the Tax
Assessor had been loaned by him to a historical society. A number of items
charged to the civil defense office were located at various other governmental
agencies or assigned to individuals. It was stated that these were being used
for civil defense purposes. An air conditioner and a mower selected from the
records by the auditor for inventory were not located. The Clerk stated that
the air conditioner was damaged beyond repair by fire and that, upon replace-
ment, it was not acceptable by the dealer as a trade. It was stated that the
mower, which was assigned to the Marathon area had been junked and written off
some time ago. A fire in the State Attorney's office on July 21, 1967,
destroyed most of the property assigned there. These items were still included
as property items on hand at September 30, 1967. Some items on the records had
not been inventoried annually and/or upon changes in custodians. It was stated
that steps were taken after the close of the audit period to correct the items
discussed above.
Adequate records were not kept of motor vehicle registrations and
permanent license plates. The Motor Vehicle Commissioner issued instructions
dated November 21, 1961, concerning the proper procedures in handling permanent
license plates.
Inventory records were not used to control and account for materials
and supplies. It was stated that the Board did not maintain any large supply
of these items. After the audit period, the Clerk discovered that the airport
manager had a large amount of materials and supplies, and some equipment on
hand at the Key West Airport for which the county had no records of receipt.
8
The airport manager then furnished a list to the Clerk which contained most
of the items noted and showed that the items were obtained from Federal Govern-
ment surplus property on November 28, 1966. In a letter dated May 10, 1968,
to the Mayor, the Clerk recommended that a committee be appointed to check out
the items on the list furnished by the airport manager. He also recommended
in the letter that the airport manager be instructed to not obtain any more
surplus commodities from the Federal Government without first getting the
approval of the Board with this approval being recorded in the minutes, and
that some six-inch pipe located at the airport which the airport manager stated
was not county property, if it is found not to be county property, be removed
from the airport. Final disposition and use of materials and supplies purchased
by the Board could generally be determined from information on the invoices
and the daily work reports. It was discussed with the Mayor and the Clerk
that the daily work reports from a few locations needed improvement to properly
account for the materials and supplies used at the locations, and that a system
to periodically check the reports should be established. The Key West Airport
was one of the locations mentioned.
Some improvements were needed in the records kept by the building and
zoning office to properly show how the total amounts of fees collected were
determined.
Witness payrolls paid by the Board were not certified by the Clerk
of the Criminal Court of Record, although required by Section 142.07, Florida
Statutes.
In some instances social security checks received by persons living
in the County Home were cashed by a county employee who returned ten dollars
of each check to the patient and deposited the balance with the county. This
was considered as a partial reimbursement for the person's oare. The Board
also made payments for medicare insurance for some of these patients. Better
internal control could be maintained if these transactions were processed
through the Board's regular accounts.
COMPENSATION OF BOARD MEMBERS
Board members were properly paid in accordance with the provisions
of Section 145.031(44), Florida Statutes.
CAPITAL OUTLAY FUNDS
Expenditures of the certificates of indebtedness of 1965 Construction
Fund were for the construction and furnishings of a combination jail and court-
house annex in Key West and additions to the jail and courthouse substations in
Marathon and Plantation Key. The following statement shows the accounting for
funds for capital outlay purposes derived from certificates of indebtedness of
1965 for which there were proceeds on hand during the audit period:
9
Amount
Receipts:
Proceeds (Net) $1,162,412.32
Interest on Investments 37,227.57
Total $1,199,639.89
Expenditures:
Audit Period 1,167,419.74
Balance, September 30, 1967 $ 32,220.15
The Airport Development and Replacement Fund balance of $18,758.86
at September 30, 1967, was earmarked for certain capital outlay expenditures
at the airport. There were no expenditures from this fund during the audit
period.
RETIREMENT AND SOCIAL SECURITY
Retirement and social security contributions were deducted from the
salaries of all eligible officials and employees. The amounts deducted were
promptly remitted to the proper agency.
MONROE COUNTY LIBRARY
The Monroe County Library and its branches were operated under the
administration of a separate board appointed by the Governor as provided by
Chapter 150, Florida Statutes. The Board of County Commissioners levied taxes
and paid the expenses for the operation and maintenance of the library as
directed by law.
The library collected certain fees which were deposited with the
county. It also collected funds in some instances for book deposits which were
administered only by the library. Except for certain procedures and records
noted during our review of the Board of County Commissioners' records and
property, this audit covers only the revenue and expenditures for the library
as shown on the county's records.
It appeared that some improvements were needed in the records and
procedures at the library. Some collections were made without the use of pre-
numbered receipts or a cash register. A few books purchased according to the
county's records could not be located, or records could not be located showing
that these had been checked from the library. One book requested for observa-
tion was located at the home of a librarian without proper records to show
this. Some of the receipts used were prenumbered receipts furnished by the
State and the county. It appeared that these forms were not being properly
controlled. Several vouchers were not properly supported.
10
EXHIBITS AND SCHEDULE
The following exhibits and schedule are attached to and form a part
of this report:
EXHIBIT - A Combined Balance Sheet.
SCHEDULE 1-A Statement of Changes in Reserves and Fund Balances.
EXHIBIT - B Statement of Revenue and Expenditures.
EXHIBIT - C Summary of Budgets.
Respectfully submitted,
(Signed) Ernest Ellison
Legislative Auditor
Audit made by:
(Signed) Willard G. Hale
11
MONROE COUNTY EXHIBIT - A
BOARD OF COUNTY COMMISSIONERS
COMBINED BALANCE SHEET
September 3o, I966
Total Operating Interest Capital General Funded and
Funds and Sinking Outlay Fixed Deferred Debt
Funds Finds Assets and Interest
ASSETS AND OTHER DEBITS
Assets - Other Than Fixed:
Cash In Banks $1,236,370.13 $716.739.66 $ 7,984.28 $509,645.99 $ $
Investments 128,938.19 128,938.19
Fixed Assets:
Land
Buildings ) (1)
Motor Vehicles
Furniture and Other Equipment)
Other Debits:
Amount Available for Debt Service 136,922.47 136,922.47
Amount to be Provided for Debt Service 2,635,318.03 2,635,316.03
TOTAL $4, 137,546.82 $716,739.86 $136.922.47 $609,646.99 $ (1) $2,772,240.50
LIABILITIES, RESERVES, AND FUND BALANCES
Liabilities:
Note Payable $ 55.500.00 $ $ $ $ $ 55,600.00
Bonds and Certificates Payable 1,737,000.00 1,737,000.00
Interest Payable In Future Years:
Note 6,012.50 6,012.50
Bonds and Certificates 973,726.00 973.726.00
Total Liabilities $2,772.240.50 $ - - $ - - $ - - $ - - $2,772,240.50
Reserves and Fund Balances:
Reserve for Long-term Debt Service $ 136,922.47 $ $138,922.47 $ $ $
Reserve for Future Capital Outlay 509,645.99 509,645.99
Investment In Fixed Assets (1)
Unappropriated Rind Balances 716,739.86 718.739.86
Total Reserves and Fund Balances 61,366,308.32 $716,739.66 $136,922.47 $509.645.99 $ - - $ - -
TOTAL $4.137,546.82 $716,739.66 $136,922.47 $509,645.99 $ (1) $2,772,240.50
EXHIBIT - A
(Cont 'd. )
12
EXHIBIT - A MONROE COUNTY
(Cont id. /
BOARD OF COUNTY COMMISSIONERS
COMBINED BALANCE SHEET
Seytember 3o, 1g67
Total Operating Interest Capital General Funded and
Ponds and Sinking Outlay Fixed Deferred Debt
Rinds Funds Assets end Interest
ASSETS AB OTEER DEBITS
Assets - Other Than Fixed:
Cash In Banks $ 973,832.20 $836,288.09 $ 64,665.10 $50,979.01 $ 3
Investments 99, 131.27 99,131.27
Fixed Assets:
Land
Buildings ) (1)
Motor Vehicles
Furniture and Other Equipment)
Other Debits:
Amount Available for Debt Service 163,696.37 183,696.37
Amount to be Provided for Debt Service 2,461,948.13 2,461,948.13
TOTAL $3,718,607.97 $838,286.09 $163,696.37 $60,979.01 $ (1) $2,645,644.50
LIABILITIES, RESERVES, AID FUND BALAICIS
Liabilities:
Note Payable $ 41,626.00 $ $ $ $ $ 41,625.20
Bonds and Certificates Payable 1,700,600.00 1,700,600.00
Interest Payable in Future Years:
Note 3,330.00 3,330.00
Bonds and Certificates 900,169.50 900,189.60
Total Liabilities $2,646,644.60 $ - - $ - - $ - - $ - - $2,845,644.50
Reserves and Fund Balances:
Reserve for Long-term Debt Service $ 163,696.37 $ 8183,696.37 $ $ $
Reserve for Future Capital Outlay 60,979.01 50.979.01
Investment in Fixed Assets (1)
Unappropriated Fund Balances 836,280.09 838,288.09
Total Reserves and Fund Balances $1,072,983.47 $838.268.00 $183,696.37 $50,979.01 $ - - $ - -
TOTAL $3,718,607.97 $838.288.09 $183.696.37 $60,979.01 $ (1) $2,646,644.50
Note: (1) The general fixed assets group of accounts kept was not sufficiently complete to provide the values of
fixed assets. Consequently, the amounts of fixed assets are not shorn In this report.
EXHIBIT - A
13
MONROE COUNTY SCHEDULE 1-A
BOARD OF COUNTY COMMISSIONERS
STATEMENT OF CHANGES IN RESERVES AND FUND BALANCES
For the Fiscal Years Ended September 30, 1966 and 1567
Total Operating Interest Capital
Funds and Sinking Outlay
Funds Funds
1965-86
Reserves and Fund Balances.
October 1, 1965 $ 792,177.90 $642,984.08 6131.456.56 $ 17.736.44
Add, Excess of Revenue Over
Expenditures 573,130.42 75,754.98 5,465.89 481,609.55
Reserves and Fund Balances,
Septesber 30, 1966 $1.365,308.32 $718,739.86 $136,922.47 $ 509.645.96
1966-67
Reserves and Fund Balances.
October 1, 1966 $1,365.300.32 $718.739.86 $136,922.47 $ 509,645.99
Add, Excuses (Deficiency) of Revenue
Over Expenditures -292,344.85 1194548.23 46,773.90 -458,666.96
Reserves and Fund Balances,
Septeaber 30, 1967 $1,072,963.47 $036,288.09 $183,696.37 $ 50,979.01
SCHEDULE 1-A
14
EXHIBIT - B MONROE COUNTY
BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUE AND EXPENDITURES
For the Fiscal Years Ended September 3o, 1966 and 1967
Total Operating Interest Capital
Funds and Sinking Outlay
Funds Finds
1965-66
Revenue:
Federal Sources $ 18,474.00 $ 18,474.00 $
State Sources 500,035.54 600,035.54
Local Sources 1,565,470.01 1,501,632.04 31,130.01 32,700.90
Total $2.083,979.55 52.020.141.58 $ 31,130.01 $ 32,707.96
Nonrevenue 1,423,266.66 173,631.85 89,212.8E 1,162,412.32
Incoming Inter fund Transfers 284,893.94 240,892.19 44,001.76
Total $3,792, 130.14 52,434,685.42 $182,344.44 $1,195,120.28
Expenditures:
General Government $ 427,758.12 $ 427.758.12 $ $
Law Enforcement 820,515.09 620.516.09
Highways 390.125.9E 390,125.9E
Welfare 111,821.47 111,821.47
Auxiliary Operations 421,492.27 421,492.Z?
Total Operating and Maintenance $1,951,712.71 $1,951,712.71 $ - - $ - -
Debt Service 176,363.23 19,742.60 156,640.63
Capital Outlay 806.630.25 102,419.62 703,210.73
Miscellaneous 379.69 141.67 237.92
Outgoing Interfund Transfers 284,893.94 284,893.84
Total $3,218,999.72 $2,358,910.44 $166,878.55 $ 703,210.73
Excess of Revenue Over Expenditures $ 573,130.42 $ 75,754.98 $ 5,465.89 $ 491,909.55
EXHIBIT - B
(Cent 'd. 1
15
MONROE COUNTY EXHIBIT - B
Wont Id. )
BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUE AND EXPENDITURES
For the Fiscal Years Ended September go, 1966 and I967
Total Operating Interest Capital
Fans and striking Outlay
Funds Rinds
f98B-89
Revenue:
Federal Sources $ 157,808.76 $ 157,808.76 $ $
State Sources T40.473.25 646.473.25
Local Sources 1,786,461.62 1,867,842.88 113.076.91 5.542.03
Total $2,492,743.83 $2,374,124.89 $113,078.91 $ 5,542.03
Nonrevenue 836.59 638.59
Incoming Interfund Transfers 304.338.69 258,440.60 47,896.39
Total $2,797,921.31 $2,531,403.98 $160,975.30 $ 5,542.03
Expenditures:
General Government $ 409.476.76 $ 409,475.76 $ $
Law Enforcement 662,863.47 662,863.47
Highways 395,792.05 395,792.06
Welfare 112,048.11 112,048.11
Auxiliary Operations 417,045.88 417,045.88
Total Operating and Maintenance $1.997,225.27 $1.997,226.27 $ - - $ - -
Debt Service 128,786.27 16,557.50 110,227.77
Capital Outlay 661,784.05 197,575.04 464,209.01
Miscellaneous 132.88 130.19 2.49
Outgoing Interfund Transfers 304,338.99 300,367.75 3,971.14
Total $3.090,266.16 32,511,855.75 $114.201.40 $ 464,209.01
Excess (Deficiency) of Revenue Over
Expenditures $ -292,344.85 $ 119,648.23 $ 46,773.90 $-1158,888.98
EXHIBIT - B
16
EXHIBIT - C MONROE COUNTY
BOARD OF COUNTY COMMISSIONERS
SUMMARY OF BUDGETS
For the Fiscal Years Ended September go, 1966 and 1967
Budgeted Actual Budget
Difference
1965-68
Revenue
Operating Funds:
General $1.210.324.86 61.299.358.96 f 89,034.10
Road and Bridge 711.790.00 433.235.58 -278,554.42
Fine and Forfeiture 547.060.27 575,877.15 28.816.68
Airport Revenue 49.495.00 75.613.73 26,118.73
Airport Operation and Maintenance 50.500.00 47,250.00 -3,250.00
Low Library 3.420.00 3.330.00 -90.00
Interest and Sinking Funds:
Jail and Substation Building. 1962 .63 .63
Building Certificates 25.432.18 25.718.99 286.81
Bathing Beach Bonds 1.88 1.88
Airport Interest and Sinking. 1955 34.268.40 34,822.10 553.70
Airport Interest and Sinking. 1956 11.568.75 11,566.75
Airport Reserve. 1956 1.063.43 1.119.40 55.97
Certificates of Indebtedness of 1965 92.802.95 69,112.69 -3,690.26
Capital Outlay Funds:
Airport Development and Replacement 626.14 659.10 32.96
Certificates of Indebtedness of 1965
Construction 1.186.787.32 1,194,461.18 7,673.86
fotai Revenue $3.925.139.30 $3.792,130.14 $ -133,009.16
Beginning Balances 615.000.08 792,177.90 177,177.82
Total 14,540,139.38 $4.584.308.04 8 44.168.66
EXHIBIT - C
(Cont 'd. )
17
MONROE COUNTY EXHIBIT - C
Wont 'd. 1
BOARD OF COUNTY COMM I SS ONERS
SUMMARY OF BUDGETS
For the Fiscal Years Ended Se¢tember 3o, 2966 and 1967
Budgeted Actual Budget
Difference
1265-66 (Cont'd.l
Expenditures
Operating Funds:
General 51.400.324.86 $1.246.889.38 $ 153.435.48
Road and Bridge 836,790.00 428.957.36 407,832.64
Fine and Forfeiture 644.060.27 540.383.48 103,676.79
Airport Revenue 99.495.00 89.001.75 10.493.25
Airport Operation and Maintenance 56,630.00 50,740.47 5.889.53
Law Library 4.420.00 2.938.00 1,482.00
Interest and Sinking Funds:
Jail and Substation Building, 1962 10,300.00 9.450.00 850.00
Building Certificates 31.632.43 30.165.45 1.466.98
Bathing Beach Bonds 17,341.25 17.303.25 38.00
Airport Interest and Sinking, 1955 34.268.40 32.433.00 1,835.40
Airport Interest and Sinking. 1956 13.927.50 11.717.50 2,210.00
Airport Reserve. 1956 2.588.38 2.588.38
Certificates of Indebtedness of 1965 92.802.95 55.809.35 36.993.60
Capital Outlay Funds:
Airport Development and Replacement 17.771.02 17.771.02
Certificates of Indebtedness of 1965
Construction 1.186.787.32 703,210,73 483.576.59
Total growl itures $4.449.139.38 $3.218.999.72 $ 1,230,139.66
Ending Balances 91.000.00 1.365.308.32 -1 ,274,308.32
Total $4,540.139.38 $4,584.308.04 $ -44,168.66
EXHIBIT - C
(Cont 'd. )
18
EXHIBIT — C MONROE COUNTY
(Cont 'd. l
BOARD OF COUNTY COMMISSIONERS
SUMMARY OF BUDGETS
For the Fiscal Years Ended September go, 1966 and 1967
Budgeted Actual Budget
Difference
1988-67
Revenue
Operating Funds:
General $1,397,979.08 $1.392.211.88 $ -5,787.20
Road and Bridge 466,156.51 488,547.02 22.389.31
Fine and Forfeiture 581,517.71 593,351.69 11,033.98
Airport Revenue 94.615.00 101,932.59 7,317.59
Airport Operation and Maintenance 82.000.00 52,000.00 -10,000.00
Law Library 3.600.00 3.360.00 -2U0.00
Interest and Sinking Funds:
Jail and Substation Building. 1962 9,034.19 12.473.04 3,430.85
Building Certificates 2.37 2.37
Airport Interest and Sinking. 1955 35,322.69 35.322.09
Airport Interest and Sinking, 1956 11,271.25 11.271.25
Airport Reserve. 1956 1.523.04 1,523.84
Certificates of Indebtedness of 1965 107,246.02 100,382.11 -6,853.91
Capital Outlay Funds:
Airport Development and Replacement 15,659.09 363.32 -15,295.77
Certificates of Indebtedness of 1965
Construction 5.178.71 5,178.71
Iota{ Revenue $2.785.929.75 $2,797,921.31 $ 11,991.56
Beginning Balances 1.050.503.67 1,365,308.32 306.804.65
Iota! $3,844,433.42 $4,163,229.63 $ 318.796.21
EXHIBIT — C
(Cont 'd. )
19
MONROE COUNTY EXHIBIT - C
(Cont 'd. )
BOARD OF COUNTY COMMISSIONERS
SUMMARY OF BUDGETS
For the Fiscal Years Ended September 3o, 1966 and 1967
Budgeted Actual Budget
Difference
1968-89 (Cont'8.)
Expenditures
Operating Funds:
General $1,449,696.08 81,339,538.13 $ 110,157.95
Road and Bridge 514.680.07 451.337.00 63.343.07
Fine and Forfeiture 581.794.40 570.178.31 11,616.09
Airport Revenue 109.884.25 95,927.25 13.957.00
Airport Operation and Maintenance 64,500.00 50.471.96 14,028.04
Law Library 4.420.00 4,403.10 16.90
Interest and Sinking Funds:
Jail and Substation Building. 1962 9,583.43 9.152,49 430.94
Building Certificates 3.425.48 3.425.48
Bathing Beach Bonds 545.66 545.66
Airport Interest and Sinking. 1955 35.665.92 32,656.00 3,009.92
Airport Interest and Sinking, 1956 11.420.00 11.420.00
Airport Reserve. 1956 1.601.03 1.601.03
Certificates of Indebtedness of 1965 106.883.72 57,001.77 49.881.95
Capital Outlay Funds:
Airport Development and Replacement 34.021.68 34,021.68
Certificates of Indebtedness of 1965
Construction 491.250.45 464.209.01 27.041.44
Total Expenditures $3.419.372.17 $3,090.266.16 $ 329.106.01
Ending Balances 425.061.25 1.072.963.47 -647,902.22
Total $3,844,433.42 $4.163,229.63 3-319,996.21
EXHIBIT - C
20
14A)Se
11 STATE OF FLORIDA
c.iwy
LEOIBLATrvt AUDITOR
FFB .s•
ERNEST uLISON C.P A. Tallahassee, Florida
.Eoisu.lyt AUDITOR August 26, 1968
The Legislative Auditing Committee
of the Legislature
and the
Governor of Florida
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
For the fiscal years ended September 30, 1966,
and September 30, 1967,
and present this report thereon.
PERSONNEL
The personnel of the Board was as follows:
District
No.
Leonard Warren, Chairman
Ralph Christensen, Secretary-Treasurer
Kingman G. Curry, Sr., Vice-Chairman
Charles D. Riggs, Jr., from 1-3-67 2
Thomas S. Pouts from 1-3-67 4
Lois M. Ryan, Acting Director to 10-31-65
Robert M. Lee, Director from 11-1-65
21
Chapter 65-1915, Special Acts of 1965, increased the number of board
members to five and provides that the District shall be divided into five
districts. The member elected from each district shall be a resident or a
qualified elector residing in said district. The three members serving at the
time this act became effective were to serve out their respective terms.
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 with one exception. I did not confirm accounts receivable
by direct correspondence; however, I was able to satisfy myself as to the fair-
ness with which these assets are presented by alternative auditing procedures.
The financial records were kept in accordance with the uniform system
of accounts pursuant to Chapter 388, Florida Statutes. The uniform system of
accounts does not provide for a general fixed assets group of accounts, and
such accounts were not kept. Property records required by Chapter 274, Florida
Statutes, were not adequate to provide the values of tangible personal property.
Consequently, the amounts of fixed assets are not shown in this report.
In my opinion, subject to the comments and exception above, the
attached financial statements present fairly the financial condition of the
District at September 30, 1966, and September 30, 1967, and the results of its
financial operations for the years then ended, in conformity with generally
accepted governmental accounting principles applied on a basis consistent with
that of the last audit report.
ORGANIZATION AND HISTORY
The Monroe County Anti-Mosquito District was organized and operated
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, Chapter 59-1584, Special Acts of
1959, Chapters 63-1639 and 63-1640, Special Acts of 1963, and Chapters 65-1913
65-1915, Special Acts of 1965.
Chapter 67-1726, Special Acts of 1967, effective August 4, 1967,
created the Monroe County Mosquito Control District. This law abolished and
dissolved the Monroe County Anti-Mosquito District and repealed Chapter 26042,
Special Acts of 1949, and all amending laws thereto. All assets and liabilities
of the Monroe County Anti-Mosquito District are assigned and made property
and obligations of the Monroe County Mosquito Control District.
GENERAL STATEMENT
The financial condition needed improvement. Records were generally
well kept, with the exception of property records. Bank loans amounting to
$42,500 were outstanding at September 30, 1967. Insurance coverage appeared to
be adequate, with the exception of employees handling finances for the District.
Budgets were prepared.
Detailed comments are made under appropriate headings.
22
FINANCIAL CONDITION
Sufficient cash funds were not available to meet current obligations
at September 30, 1967. The Board borrowed $25,000 on August 18, 1967, to
provide funds for current operations. This loan was outstanding at September 30,
1967. The Board had an additional loan of $17,500 outstanding at September 30,
1967, for the purchase of land and a hangar adjacent to the Marathon Airport.
The balance due on the lease-purchase contract for a Case Crawler
tractor is shown below:
Due To Original Paid Balance
Amount Audit 9-30-67
Period
Square Deal Machinery $14,508.68 $7,254.34 $7,254.34
This amount is not shown in the assets and liabilities shown on exhibit A.
The financial condition at the end of each fiscal year is shown on
exhibit A.
FINANCIAL OPERATIONS
The financial affairs were fairly well managed.
Internal control over receipts was generally adequate.
Funds not currently needed for operations were placed on time deposit.
Interest received amounted to $1,802.OB during the audit period.
In accordance with agreements with Seaboard Properties, Inc. , the
owners of the property were furnished spray materials in lieu of services rendered
by the District. A record was kept of the cost of spray materials furnished and
cost that was in excess of the taxes paid by Seaboard Properties, Inc. , for anti-
mosquito purposes was billed. The State Board of Health in a letter dated
December 12, 1967, advised that the District has no authority to sell spray
materials.
Office space is provided for the civil defense unit at the District's
headquarters. A written agreement for the sharing of these premises with the
civil defense unit was not on file.
Purchases of supplies and equipment were made by competitive bids and
procedures for purchasing were generally adequate.
The District paid the home phone bills of the Director and two employees.
The Attorney General in a letter dated January 20, 1961, advised that such an
expenditure was not for a public purpose.
Insurance coverage included automobile liability and property damage,
fire and extended coverage on buildings and contents, workmen's compensation,
forgery and check alteration, and equipment. The Director and Administrative
Assistant were bonded until August 5, 1967, at which time their bonds were not
renewed.
23
In addition to the regular salary paid the Director he was paid at
the rate of $10 per hour as a pilot. The amounts paid as a pilot, in addition
to his regular salary as Director, were $896.45 and $118 in the fiscal years
1965-66 and 1966-67, respectively,
The Board approved the purchase of a parcel of land containing
approximately .75 acre and a hangar (approximately 30' x 50' x 20' ) adjacent
to the Marathon Airport for a negotiated price of $27,500. It was stated that
an appraisal of the property was not obtained.
Statements of revenue and expenditures for each fiscal year are shown
on exhibit B.
BUDGETS
Budgets were prepared and generally followed.
As shown on exhibit C, the State 1 Fund Budget for 1966-67 was over-
spent in total. This was not shown as such on the Board's records but was
revealed by necessary audit adjustments to properly record expenditures.
A summary of budgets is shown on exhibit C.
TAXES
Millages and taxes levied for mosquito control purposes on the
1964, 1965, and 1966 general tax rolls are shown in the following tabulation:
Year Mills Amount
1964 3.00 $241,062.51
1965 3.00 267,376.91
1966 .99 288,719.45
RECORDS
Records were fairly well kept on forms prescribed by the State Board
of Health. Payroll records were generally well kept. Annual and sick leave
records were not maintained and no written policy had been established by the
Board relative to sick leave or salary schedules.
Disbursements from State 1 Fund were not made on checks which were
prenumbered, contrary to Section 1701-1.11, Rules of the State Board of Health.
An insurance register was not kept.
24
A general fixed assets group of accounts was not kept. Tangible
personal property records required by Chapter 274, Florida Statutes, were not
adequate. The records, in many instances, did not show the value of property,
the property number, the vendor, and other pertinent data. In many instances
property in use was not tagged or properly identified as property belonging to
the District. A unit-wide control account showing the dollar amount invested
in property was not kept. Annual physical inventories were not taken.
Records were kept, in most instances, showing the location and date
that labor, materials, and supplies were used. These records, however, were
generally inadequate to provide proper control for the receipt and issuance
of materials and supplies. Perpetual inventory records for material stores
were not used.
STATE AID FUNDS.
State funds were provided the District pursuant to Section 388.261,
Florida Statutes. State 1 Funds were correctly allocated at September 30, 1967.
State 2 Funds had been overremitted in the amount of $855.85 at September 30,
1967. The amount overremitted will be adjusted by the State Board of Health in
future allocations of State Aid Funds.
The State Board of Health has verified that State 2 Funds were expended
in accordance with the approved plans.
PAYMENTS OF UNAUTHORIZED EXPENSES
Unauthorized payments in the total amount of $474.30 made to former
Director A. Nelson Davis, as shown in audit report No. 6487, page 24, had not
been reimbursed to the District.
Unauthorized expenses for two board members, as shown in audit report
No. 6487, page 24, were reimbursed to the District during the audit period.
COMPENSATION OF BOARD MEMBERS
The compensation was set at $150 a month for the Chairman and $100 per
month for the other members under the provisions of applicable law. The
Commissioners were correctly paid except for two minor overpayments.
The compensation due the members, as shown in audit report No. 6487,
page 25, was paid during this audit period.
RETIREMENT AND SOCIAL SECURITY
Retirement and social security contributions were properly deducted
from the salaries of eligible board members and employees except that deductions
were not made from the overtime compensation paid eligible employees. The
amounts deducted were properly remitted to the proper agency.
25
LETTER OF EXPLANATION
The letter of explanation in reply to the list of audit findings
which was submitted to the Board is shown on exhibit D.
EXHIBITS AND SCHEDULE
The following exhibits and schedule are attached to and form a part
of this report:
EXHIBIT - A Combined Balance Sheet.
SCHEDULE 1-A Statement of Changes in Reserves and Fund Balances.
EXHIBIT - B Statement of Revenue and Expenditures.
EXHIBIT - C Summary of Budgets.
EXHIDIT - D Letter of Explanation.
Respectfully submitted,
(Signed) Ernest Ellieon
Legislative Auditor
Audit made by:
(Signed) N. W. Thabit
26
MONROE COUNTY EXHIBIT - A
ANTI -MOSQUITO DISTRICT
COMBINED BALANCE SHEET
Sebtember so, 1966
Total Operating Funds General Deferred
State 1 State 2 Local Fixed Debt
Assets
ASSETS AND OTHER DEBITS
Assets - Other Than Fixed:
Cash in Banks $19,583.11 $ $8,162.88 $11.400.23 $ $
Fixed Assets:
Land
Buildings ) (1)
Motor Vehicles
Furniture and Other Equipment)
Other Debits:
Amount to be Provided for Debt
Service 22,500.00 22,500.00
TOTAL $42,083.11 $ - - $8,182.86 $11,400.23 $ (1) $22,500.00
LIABILITIES, RESERVES, AND FUND
BALANCES
Liabilities:
Note Payable $22,500.00 $ $ $ $ $22,500.00
Reserves and Fluid Balances:
Investment In Fixed Assets (1)
Unappropriated Fund Balances 19,583.11 8,162.88 11,400.23
TOTAL $42,083.11 $ - - $8.182.88 $11,400.23 $ (1) $22,500.00
EXHIBIT — A
(Cont 'd. I
27
EXHIBIT - A MONROE COUNTY
(Cont id. )
ANTI -MOSQU I TO DISTRICT
COMBINED BALANCE SHEET
September go, 1967
Total Operating Funds General Deferred
State I State 2 Local Fixed Debt
Assets
ASSETS AND OTHER DEBITS
Assets - Other Than Fixed:
Cash in Banks $10,533.17 $ $9,361.73 $1,191.44 $ $
Accounts Receivable 940.00 940.00
Fixed Assets:
Land
Buildings ) (1)
Motor Vehicles
Furniture and Other Equipment)
Other Debits:
Amount to be Provided for Debt
Service 42,500.00 42,600.00
TOTAL $53,993.17 $ - - $9,361.73 $2,131.44 $ (1). $42,500.00
LIABILITIES, RESERVES, AND POND
BALANCES
Liabilities:
Notes Payable $42,500.00 $ $ S $ $42,500.00
Reserves and Fund Balances:
Investment. in Fixed Assets (1)
Unappropriated Fund Balances 11,493.17 9,361.73 2,131.44
TOTAL $63,993.17 $ - - $9,361.73 $2,131.44 $ (1) $42.500.00
Note: (1) A general fixed assets group of accounts was not kept, and records of tangible personal
property as required by Chapter 274, Florida Statutes, were not complete. Consequently,
the amount of fixed assets is not shown above.
EXHIBIT - A
28
MONROE COUNTY SCHEDULE 1-A
ANTI -MOSQUITO DISTRICT
STATEMENT OF CHANGES IN RESERVES AND FUND BALANCES
For the Fiscal Years Ended September 3c, 1966 and 1967
TOTAL OPERATING FUNDS
State I State 2 Local
1965-66
Reserves and Fund Balances,
October 1 , 1965 $28. 407. 21 $ $4,251.94 $ 24, 215. 27
Add, Excess (Deficiency) of
Revenue Over Expenditures -8,882 .12 3,930.94 -12,815.04
Reserves and Fund Balances,
September 30, 1966 $19. 583. 11 $ - - $8, 182.88 $ 11, 400. 23
1966-67
Reserves and Fund Balances.
October 1 , 1966 $19, 583. 11 $ $8, 182.88 $ 11. 400. 23
Add, Excess (Deficiency) of
Revenue Over Expenditures -8,089.04 1 , 178. 85 -9,268.79
Reserves and Fund Balances,
September 3o, 1967 $11. 493. 17 $ - - $9,301. 73 $ 2, 131. 44
SCHEDULE 1-A
29
EXHIBIT - B MONROE COUNTY
ANTI -MOSQUITO DISTRICT
STATEMENT OF REVENUE AND EXPENDITURES
For the Fiscal Years Ended September 3o, 1966 and 1969
Total State 1 State 2 Local
Fund Fund Fund
1965-86
Revenue:
State Sources $ 61,831.15 S15,000.00 246,031.15 $
Local Sources 283,730.48 25,380.35 258,350.13
Total 2345,561.63 $40,380.35 $46,831.15 6258.350.13
Naorevenue 22.500.00 22.500.00
Fatal 6366.061.63 $40,380.35 246,831.15 6280,850.13
Expenditures:
Salaries 2107.506.56 $ 217,622.40 $ 89,884.18
Chemicals and Solvents 85,504.75 14.515.43 70,889.32
Gas. Oil, Grease, and Repairs 54,549.49 6,961.64 47,567.65
Tools, Supplies, and Materials 1.161.52 1.161.52
Legal and Tax Fees 15.409.47 15.409.47
Insurance 13,577.39 13,577.39
Incidentals 12,305.00 12.305.60
Equipment 59,430.93 25,864.92 16,316.17 15,249.64
Land and Hangar, Marathon 27,500.00 27.500.00
Total $376.945.73 640,380.35 242,900.21 6293,665.17
Excess (Deficiency) of Revenue Over
Expenditures S -8,680.10 $ - - $ 3,930.94 S-12,515.OU
EXHIBIT - B
(Cont rd. l
30
MONROE COUNTY EXHIBIT - B
(Cont id. l
ANTI -MOSQUITO DISTRICT
STATEMENT OF REVENUE AND EXPENDITURES
For the Fiscal Years Ended September go, 1966 and 1967
Total State 1 State 2 Local
Fund Fund Fund
1966-67
Revenue;
State Sources $ 60,530.76 615.000.00 645.530.76 $
Local Sources 276.097.25 1.027.86 275.069.39
Total $336,628.01 S16,027.86 845,530.76 5275.069.39
Nonrevenue 25.000.00 25.000.00
Total $361,628.01 616,027.06 545,530.76 6300,069.39
Expend tures:
Salaries $110.596.51 $ S23.507.00 S 95.091.51
Chemicals and Solvents 64,982.01 8.777.86 76,204.15
Gas. Oil, Crease, and Repairs 55,869.06 9.099.74 46,769.32
Tools. Supplies, and Materials 1.174.23 1,174.23
Legal and Tax Fees 12.132.04 12.132.04
Insurance 19,153.42 1,074.00 18,079.42
Incidentals 13,090.61 13,898.61
Loon and Interest Payments 6,396.67 6.396.67
Equipment 57,513.40 7.250.00 10.671.17 39.592.23
Tcral S369,717.95 616,027.86 $41,351.91 S309.330.18
Excess (Deficiency) of Revenue Over
Expenditures S -8,089.94 $ - - S 1,178.65 $ -9,268.79
EXHIBIT - B
31
EXHIBIT - C MONROE COUNTY
ANTI -MOSQUITO DISTRICT
SUMMARY OF BUDGETS
For the Fiscal Years Ended September 30, 1966 and 1967
BUDGETED ACTUAL BUDGET
DIFFERENCE
1965-66
Revenue
State 1 Fund $ 40,380. 35 $ 40,380. 35 $
State 2 Fund 46, 831. 15 46, 831. 15
Local Fund 283, 096.9E 280,850. 13 -2,246.85
Total Revenue $370,308. 48 $368, 061. 63 $-2,246.85
Beginning Balances 28, 487. 21 28,487. 21
Total $398, 775. 69 $396, 528. 84 $-2,246.85
Expenditures
State 1 Fund $ 40,380.35 $ 40,380. 35 $
State 2 Fund 42, 900. 21 42, 900. 21
Local Fund 295,872. 02 293, 685. 17 2,206. 85
Total Expenditures $379, 152. 58 $376. 945. 73 $ 2. 206. 85
Ending Balances 19,623. 11 19,583. 11 40. 00
Total $398, 775. 69 $396, 528. 84 $ 2,246. 85
EXHIBIT - C
(Cont 'd. 1
32
MONROE COUNTY EXHIBIT - C
(Cant id. I
ANTI -MOSQUITO DISTRICT
SUMMARY OF BUDGETS
For the Fiscal Years Ended September 30, 1966 and 1967
BUDGETED ACTUAL BUDGET
DIFFERENCE
1966-67
Revenue
State 1 Fund $ 13, 527. 86 $ 16, 027. 86 $ 2, 500. 00
State 2 Fund 45. 529.76 45, 530.76 1. 00
Local Fund 299, 168.39 300, 069.39 901. 00
Total Revenue $358, 226. 01 $361,628. 01 $ 3,402. 00
Beginning Balances 19.623. 11 19, 583. 11 -40.0D
Total $377, 849. 12 $381, 211. 12 $ 3, 362. 00
Expenditures
State 1 Fund $ 13,527.86 $ 16, 027. 86 $-2,500,00
State 2 Fund 44.351. 91 44,351. 91
Local Fund 309,378. 18 309,338. 18 40. 00
Total Expenditures $367,257. 95 $369,717. 95 $-2,460.00
Ending Balances 10, 591 . 17 11 ,493. 17 -902.00
Total $377, 849. 12 $381, 211. 12 $-3,362.00
EXHIBIT - C
33
MONROE COUNTY EXHIBIT - D
ANTI -MOSQUITO DISTRICT
LETTER OF EXPLANATION
For the Fiscal Years Ended September 3o, /966 and ,967
Monroe County Mosquito Control District
BOARD OF COMMISSIONERS: STOCK ISLAND, FLORIDA
LEONARD WARREN, Chairman Phones 296-2184— 296-2485
KINGMAN G. CURRY, Vice-Chairman Director 8 Entomologist
RALPH T. CHRISTENSEN, Sac.-Trees. ROBERT M. LEE
THOMAS S. FOUTS,.Commissioner
CHARLES D. RIGGS, Jr., Commissioner
July 10, 1968
Mr. Ernest Ellison, C.P.A.
Legislative Auditor
State of Florida
Tallahassee, Florida
Dear Mr. Ellison:
I am in receipt of your list of preliminary and tentative
audit findings which may be included in the audit report to be
prepared on the accounts and records of the Monroe County
Mosquito Control District for the period October 1, 1965 to
September 30, 1967.
I am happy to advise that most of the findings have
already been,or are in the process of being corrected.
Please accept my sincere appreciation for the past
courtesies and cooperation extended by your field auditors
and Mr. William G. Veal.
Most sincerely,
aacd O k O. Wi lkiine on, D Director
Monroe County Mosquito Control
District
JOW:lr
'THE FABULOUS FLORIDA KEYS"
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