Report No. 06652, Tax Collector 6652
1
STATE OF FLORIDA
STATE AUDITING DEPARTMENT
** MONROE COUNTY ***
TAX COLLECTOR
ASSESSOR OF TAXES
As of June 30, 1966
6652.
STATE OF FLORIDA
STATE AUDITING DEPARTMENT
Report on Audit
of the following Officials of
MONROE COUNTY
As of Pages
Tax Collector Howard E. Wilson 6-30-66 1-13
Assessor of Taxes Joe Allen 6-30-66 14-24
Dated: June 6, 1967
By: John A. Auner and
James C. Ketzle, Auditors
+!� STATE Or FLORIDA
STATE AUDITING DEPARTMENT
ERNEST ELLISON,C.P.A. Tallahassee, Florida
AUDITOR June 6, 1967
Honorable Claude R. Kirk, Jr., Governor
and the
Appropriations and Auditing Committee
of the
Legislative Council
Sire:
Pursuant to law, I have directed that an audit be made of the
accounts and records of the
HONORABLE HOWARD E. WILSON
TAX COLLECTOR
MONROE COUNTY
For the period beginning July 1, 1965,
and ending June 30, 1966,
and present this report thereon.
Since the income of the office is on the basis of calendar years,
the income for the entire year 1965 is shown in this report.
SCOPE AND OPINION
An examination of the accounts and records was made in accordance
with generally accepted auditing standards, and accordingly included such tests
of the accounting records and such other auditing procedures considered
necessary in the circumstances.
The records were kept in accordance with the requirements of Chapter
219, Florida Statutes, and the Comptroller's regulations issued pursuant thereto.
In my opinion, subject to the comments above, the attached financial
statements present fairly the financial condition of the office of Tax Collector
at June 30, 1966, and the results of its financial operations for the years 1965
and 1966 to June 30, in conformity with generally accepted governmental
accounting principles applied on a basis consistent with that of the last audit
report.
1
GENERAL STATEMENT
All collections of record were accounted for. Commissions were
accurately billed. Income and expenses were properly reported and were substan-
tially correct. Expenses were supported by vouchers, The cashbook required by
law was kept.
Detailed comments are made under appropriate headings.
COLLECTIONS AND REMITTANCES
Collections were promptly and accurately remitted. Collections for
taxes were noted on the rolls, and corrections to the tax rolls ware made in
accordance with the Comptroller's instructions. Tax executions were issued for
delinquent intangible personal property taxes. Records and follow-up procedures
for the collection of occupational licenses appeared adequate,
Collections and remittances are shown on exhibit A.
COMMISSIONS
Commissions were properly billed. Commission accounts for each taxing
unit are shown on exhibit B.
INCOME AND EXPENSES
As required by law, an annual report of income and expenses was filed
for 1965. The report is summarized below:
Income $118,269,10
Expenses 62,054.27
Net Inoana $ 56,214.83
Compensation 12,500.00
Excess Incase $ 43,714.83
The excess income reported was promptly remitted. Excess income is
shown on exhibit C.
Budgets required by Section 193,02, Florida Statutes, were filed for
1965 and 1966.
Expenses were supported by paid bills and invoices.
Income and expenses as audited are shown on schedule 1-C.
COMPENSATION
Chapter 65-1113, Acts of 1965, guaranteed annual compensation of
$12,500 to the Tax Collector.
2
RESOURCES AND LIABILITIES
Resources at June 30, 1966, were adequate to cover liabilities of
record, as shown on exhibit D.
TAX ROLLS
The tax rolls were properly closed. Tax roll balances are shown on
exhibit E.
RECORDS AND CASH CONTROL
A balanced cashbook, as required by Section 219.04, Florida Statutes,
was kept for all accounts during the audit period.
Collections were deposited intact. Receipts were issued for all
collections of record.
Validating machines were used for collections by the tag agency and
regular collections on the general tax rolls. Generally, the machines in use
and their operation were in accordance with the Comptroller's regulations,
except the consecutive number mechanism could be reset to a number other than
zero or one, and adjustments for errors and void receipts were not marked on
tapes with explanations sufficient to identify and explain the adjustments.
Some transactions shown on the validating machine tapes were not legible due to
overprints and omission of validation numbers. Comments relative to validating
machines have been included in audit reports Nos. 5932 and 6364.
Pursuant to Section 21.121(3), Florida Statutes, the Tax Collector
submitted the following explanation to the preceding paragraph:
. . your comments deal with certain faults of my validating
machines. As I explained to the Auditors these machines have been .
accepted by previous audits and only until recently were these faults
in the machines brought to my attention. As these machines run into
quite a large dollar outlay it does not seem practical to me to junk
these machines and replace them with another make. However, I did
advise them that at every interval when we had to replace these
machines they would be replaced with a make that complys (sic) with
the regulations.
"In regards to the transactions on the tapes that are not legible
due to overprints and omissision (sic) of validating numbers this is
due to mechanical reasons and not due to carelessness on the part of
the office force. We have replaced some of the Burroughs machines
with NCR machines which complys (sic) with the regulations but we are
having considerable trouble with these machines along the same lines.
I do not know how to avoid this for if I did I would see that it is
corrected and I do not feel that this criticism should be entered on
my audit. I would appreciate it if you will advise me if this is the
only office in the various Tax Collector's offices that are having
this problem. If this is the case I will again take the matter up
with Burroughs and National Cash Register and demand to know why this
only happens in this office.
"I certainly will appreciate it if you will review these comments
as I do not feel that we should be blamed for what these machines do."
I)
?renumbered receipts were written for all other collections of record
which were not processed on the validating machines.
RETIREMENT
Retirement contributions had been properly deducted by the Tax
Collector from salaries paid to all eligible employees. These contributions,
together with contributions for his personal account, had been promptly
remitted to the retirement system.
EXHIBITS AND SCHEDULE
The following exhibits and schedule are attached to and form a part
of this report;
EXHIBIT - A Collections and Remittances.
EXHIBIT - B Commissions.
EXHIBIT - C Excess Income Payable.
SCHEDULE 1-C Income Account.
EXHIBIT - D Resources and Liabilities.
EXHIBIT - E Tax Roll Balances.
Respectfully submitted,
(Signed) Ernest Ellison,
State Auditor
Audit made by:
(Signed) Janes C. Ketale, Auditor
4
MONROE COUNTY EXHIBIT - A
TAX COLLECTOR
COLLECTIONS AND REMITTANCES
July 1, 1965 to June Bo, 1066
Total T axe s Licenses and Registrations
General Intangible Motor Other
Vehicle
On Hand, July 1, 1985 $ 88,688.62 $ 72,202.18 $ 3,533.71 $ 6,029.73 $ 4,903.00
Collections, Audit Period:
Taxes on Bolls:
1964 $ 7,216.73 $ 7,216.73 $ $ $
1965 3,861,146.76 3,606,238.77 54,909.98
On E & I Lasts 230.00 230.00
On Execution Register 1,094.08 1,094.08
Interest Added 5,299.16 4,434.38 884.78
Advertising 3,862.56 3,840.20 12.35
Class C 48,794.18 48,794.16
Motorboat Registrations 22,542.00 22,542.00
State Licenses: 1,152.97
1984 1,162.97
1966 127,794.49 85,476.51 82,317.95
1966 035,812.55 636,812.65
Sales Tax 33,894.40 33,894.40
Use Tax, Dealer Tags 767.60 757.60
County Licenses: 431.21
1984 431.21
1965 53,861.05 53,851..05
JUdgets License Fees 864.25 884.25
Total Collections $4,802,332.25 $3,621,767.08 $103,676.35 $736,940.98 $140,959,48
TOTAL TO BB RRHITTBD $4,659,001.47 $3,893,959.28 $107,209.06 $741,970.89 $145,682.48
Remittances, Audit Period:
Regular, for Commissions,
Exhibit B $3,802,127.65 $3,553,954.91 $103,683.77 $ 34,148.86(1) $118,360.02
Individual Tax Sale 51,915.88 51,915.66
Beverage License Transfers 1,282.00 1,262.00
County Judge 685.26 685.25
Motor Vehicle Commissioner 415,007.59 415,007.59
Board of Conservation 20,581.00 20,561.00
Advertising 3,735.40 3,724.30 11.10
Total Remitted $4,301,294.46 $3,609,694.87 $103,674.87 $449,156.44 $136,868.27
On Hand, June 30, 1988:
Remitted In Regular Course
After June 30, 1988 387,707.02 84,364.39 3,534.19 292,814.25 8,994.19
TOTAL $4,889,001.47 $3,893,969.28 $107,209.06 7741,970.89 $146,862.48
Note: (1) Includes $1,024.45 commissions deducted.
EXHIBIT - A
5
EXHIBIT - B MONROE COUNTY
TAX COLLECTOR
COMMISSIONS
July 1, 1965. to June go, 1g66
TAXING UNIT TAX REMITTANCES
YEAR FOR
COMMISSIONS
State:
Licensee Due 7-1-65 E
Prior Years 5. 50
1964-65 885. 74
1985-66 61, 157. 48
Intangible Due 7-1-65
Prior Years 1, 708. 10
1964 3,781. 84
1985 98, 173. 83
Sales Tax 33, 428. 85
Use Tax, Dealer Tags 720. 00
Total State
County Due 7-1-65
Prior Years 367.81
1964 16, 594. 15
1965 2,241, 817. 72
Total County
School District Current Due 7-1 -65
Prior Years 167. 09
1964 6,340. 49
1965 836.645. 20
Total School District Current
School District I & S Due 7-1 -65
Prior Years 66. 84
1964 1, 268. 10
1965 250, 993. 59
Total School District I FI S
EXHIBIT - B
(Cant 'd. l
6
EXHIBIT - B
COMMISSIONS
Receivable Received Balance
1966 1966 Receivable
from 7-I to 8-30
$ 28. 02 $ 28. 02 $ $
. 17 . 17
28. 57 21. 22 . 35 5. 00
2, 284. 72 2, 098. 84 128. 77 59. 31
$ 2, 339. 48 $ 2, 148. 05 $ 127. 12 $ 64. 31
$ 530. 42 $ 530. 42 $ $
34. 16 4.69 1. 98 27. 49
75.64 71. 71 . 24 3.89
2, 513.45 894. 51 1, 179.50 439. 44
$ 3, 153.67 $ 1, 501. 33 $ 1, 181 . 72 $ 470. 62
$ 1, 002. 86 $ 486. 57 $ 516.29 $ - -
$ 21 .59 $ - - $ 21. 59 $- - -
$ 6,517.60 $ 4, 135. 95 $ 1 , 846.72 $ 534.93
$ 740. 50 $ 716. 80 $ 23. 70 $
7.35 7.35
332. 05 328. 96 5. 09
58,357.36 1, 947. 08 55, 759. 53 650. 75
$ 59,437. 28 $ 2, 998. 19 $55, 788.32 $ 650.75
$ 282. 01 $ 282. 01 $ $
3.34 3.34
126. 81 125. 56 1. 25
21 , 732. 90 21 , 732. 90
$ 22, 145. 06 $ 410. 91 $21, 734. 15 $ - -
$ 56.40 $ 56. 40 $ $
1.34 1.34
25.36 25. 11 . 25
8. 519. 87 6,519. 87
$ 6,602. 97 $ 82. 85 $ 6, 520. 12 $ - -
EXHIBIT - B
(Cont 'd. )
7
EXHIBIT - B MONROE COUNTY
(Cont 'd. l
TAX COLLECTOR
COMMISSIONS
July i, 1965 to June go, 1966
TAXING UNIT TAX REMITTANCES
YEAR FOR
COMMISSIONS
Anti-Mosquito District Due 7-1-65 E
Prior Years 25. 07
1984 1, 902. 15
1965 250, 993. 59
Total Apti-Mosquito District
Central and Southern Florida
Flood Control District 1905 1, 284. 61
Individual Tax Sale
TOTAL $3, 808, 127. 55
Received January 1 to June 30,
1985 (From Prior Audit Report)
Total Received in 1965
EXHIBIT - B
8
EXHIBIT - B
(Cantid. )
COMMISSIONS
Receivable Received Balance
1966 1986 Receivable
from 7-1 to 0-30
$ 84. 60 $ 84. 60 $ $
.50 .50
38. 05 37, 67 . 38
6, 519. 87 6,445. 43 74. 44
$ 6, 643. 02 $ 122. 77 $ 6, 445. 81 $ 74. 44
$ 128.45 $ 47.66 $ 80. 79 $ - -
$ 3, 100. 54 $ - - $ 3 , 100. 54 $ -
$104, 574. 90 $ 7, 798. 33 $95, 516. 45 $1, 260. 12
84, 314. 97
$92, 113. 30 To Schedule 1-C
EXHIBIT - B
9
EXHIBIT - C MONROE COUNTY
TAX COLLECTOR
EXCESS INCOME PAYABLE
July 1, 1g65 to June 36, 1966
TOTAL D U E
Board of Board of
County Public
Commissioners Instruction
Balance Underremitted - Overremitted,
July 1, 1965 $ 56. 10 $ 66. 88 $ -10. 78
Accrued, Audit Period:
1965 43, 719. 14 34, 678. 46 9,040. 68
Total $43, 775. 24 $34, 745. 34 $9, 029. 90
Remitted (Refunded) :
December 31, 1965 $43, 714. 83 $34, 674. 69 $9, 040. 14
March 22, 1966 -10.78 -10.78
March 24, 1966 86. 88 66. 88
Total Remitted $43, 770. 93 $34, 741. 57 $9, 020. 36
Balance Underremitted, June 3o, 1966 $ 4. 31 $ 3. 77 $ . 54
EXHIBIT - C
10
MONROE COUNTY SCHEDULE 1-C
TAX COLLECTOR
INCOME ACCOUNT
January 1, 1665 to June 30, 106
1965 1966
To 6-30
Gross Income
Commissions, Exhibit B $ 92, 113. 30 $ 95. 516. 45
Tax Certificate Pees 229. 80 206. 40
Advertising Fees 2, 437. 00 1, 798. 80
Personal Property Collection Fees 378. 50 396. 50
Beverage License Transfer Fees 12. 25 4. 00
Motor Vehicle License Fees 21, 223. 75 16, 474. 12
Motorboat Registration Certificate Fees 1, 237. 00 593. 00
Mailing Fees 287. 50 533. 25
Interest 350. 00
Total Gross Income $118, 269. 10 $115, 522. 52
Expenses
Salaries $ 48, 694. 45 $ 29, 998. 75
Travel Expenses 1, 004. 37 286. 80
Printing 200. 60 11. 10
Advertising 2, 615. 20 3, 677. 40
Insurance 2, 179. 00
Collection Costs, Class C Intangible Taxes 684. 97 84. 64
Automobile Allowances 2, 651. 29 1, 501. 43
Office Equipment 1, 350. 54 449. 10
Postage and Post Office Box Rent 702. 80 1, 212. 45
Telephone 618. 43 384. 19
Office Supplies 1, 500. 74 968. 68
Association Dues 108. 00 130. 00
Legal Fees 250. 00
Office Expenses 1, 668. 57 1, 370. 32
Total Expenses $ 62, 049..96 $ 42, 253. 86
Net Income $ 56, 219. 14 $ 73, 268. 66
Compensation 12, 500. 00 6, 250. 00
Excess Income $ 43, 719. 14 $ 67, 018. 66(1)
Note: (1) 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 Tax Collector to date.
SCHEDULE 1-C
ii
EXHIBIT - D MONROE COUNTY
TAX COLLECTOR
RESOURCES AND LIABILITIES
June go, 106
Total A c u n t
Tax Tag Commtsslons
Collector Agent
Resources
Cash in Office $ 16.644.18 $13,986.59 $ 1,807.59 $ 850.00
Cash in Hank 449,248.91 85,960.16 303,996.25 59,292.50
Due from Trust Accounts -3,835.44 -9,554.12 13,389.56
Total Resources $465,893.09 298,111.31 $296,249.72 $73.532,06
Liabilities
Remitted In Regular Course After
June 30, 1966, Exhibit A $387,707.02 $94,892.77 $292,814.25 $
Excess Income Payable, Exhibit C 4.31 4.31
Excess Income Accrued, 1966 to
June 30. Schedule 1-C 67,018.66
67,018.66
Deductions from Salaries:
Withholding Taxes 1.899.10 1,098.10
Retirement 187.50
174.30
Social Security 574.30 574.30
Refunds Due to Individuals, Paid
After Audit Period 44.92 35.85 9.07
Outstanding Checks on Closed Bank
Account 241 .48 241.48
Collections Held in Suspense 3.138.13 3,138.13
Unidentified Balance 103.43 -58.10 161.53
Total Liabilities 2400,918.85 595.112.00 $296,122.98 $69,683.87
Tax Collector 4,974.24 999.31 126.74 3,648.19
total $465,893.09 896,111.31 $296,249.72 673,532.06
EXHIBIT - D
12
MONROE COUNTY EXHIBIT -- E
TAX COLLECTOR
TAX ROLL BALANCES
Rolls Open During Period JuLy 1, 1965 to June 3o, 1966
General Rolls Intangible Rolls (1)
1904 1905 1064 1966
DEBITS
Charged on Rolls $3,245,344.02 $3,761,369.13 $54.873.28 $61,669.74
Supplemental Rolle 6.371.52 611.36
Assessor's Corrections -3,u2U.36 -12,716.28 -342.02 -1 ,529.09
Deficiency of Credits -98.99
Total $3,241,872.17 $3.748,652.85 $60,902.78 $60.772.01
CREDITS
Collected on Rolls:
Prior Audit Period $3,143,390.25 $ $56,303.88(21 $
Audit Period 7,215.73 3,606,236,77 54,909.90
Total Cash $3,150,805.98 $3,606,236.77 $56.303.69 $54,909.98
Discounts 90,665.03 108.975.49 1,813.31 2.075.41
Total Collections $3,241.271.01 $3.715.212 .26 $58.117.19 456,985.39
Execution Register 2.785.59
E & I List 601 .16
Uncollected. Current Rolls 33,440.59 3,766.62
Total S3,241,872.17 $3.748,652.85 $60,902.78 $60.772.01
Notes: (1) Does not include class C taxes .
(2) Collected Prior Audit Period (Audit Report No. 6364) $56,172.32
Interest Added by Assessor (Included on Tax Roll) 132.93
Discount Included by.Assessor -1.37
fatal $56.303.88
EXHIBIT - E
13
iii' illitSTATE OF FLORIDA
ra
` t STATE AUDITING DEPARTMENT
ERNEESTELL�ISON,C.P.A. Tallahassee, Florida
ETATE AUDITOP June 6, 1967
Honorable Claude R. Kirk, Jr., Governor
and the
Appropriations and Auditing Committee
of the
Legislative Council
Sirs:
Pursuant to law, I have directed that an audit be made of the
accounts and records of the
HONORABLE JOE ALLEN
ASSESSOR OF TAXES
MONROE COUNTY
For the period beginning July 1, 1965,
and ending June 30, 1966,
and present this report thereon.
Since the income of the office is on the basis of calendar years,
the income for the entire year 1965 is shown in this report.
SCOPE AND OPINION
An examination of the accounts and records was made in accordance
with generally accepted auditing standards, and accordingly included such tests
of the accounting records and such other auditing procedures considered necessary
in the circumstances.
The records were kept in accordance with the requirements of Chapter
219, Florida Statutes, and the Comptroller's regulations issued pursuant thereto.
In my opinion, subject to the comments above, the attached financial
statements present fairly the financial condition of the office of Tax Assessor
at June 30, 1966, and the results of its financial operations for the years
1965 and 1966 to June 30, in conformity with generally accepted governmental
accounting principles applied on a basis consistent with that of the last audit
report.
14
GENERAL STATEMENT
All collections of record were accounted for. Commissions generally
were properly billed. Income and expenses reported were substantially correct.
Financial records were generally well kept.
Detailed comments are made under appropriate headings.
TAX ROLLS
Tax rolls were mathematically accurate. Used in the preparation of
the tax rolls were an accounting machine, card files, plats, maps, and aerial
photographs.
The Assessor's corrections to the tax rolls after delivery to the
Tax Collector were made in accordance with Comptroller's instructions.
The valuation of the 1965 county tax roll is summarized as follows:
General Intangible
Homestead Nonexempt Total (Excluding
Class C)
$73,251,980 $89,125,638 $162,377,618 $70,495,605
Valuations are not reviewed by this Department.
COMMISSIONS
In general commissions were properly billed. Apparently bills had
not been submitted to the Central and Southern Florida Flood Control District
for commissions earned during this audit period.
Commission accounts with each taxing unit are shown on exhibit A.
INCOME AND EXPENSES
As required by law, an annual report of income and expenses was filed
for 1965. This report is summarized below:
Income $119,076.68
Expenses 107,104.56
Net Income $ 11,972.12
Compensation 16,006.09
Due from County $ -4,033.97
Income and expenses as audited are shown on exhibit B.
15
Automobile expenses for purposes of assessment and reassessment were
handled in the following ways:
1. Depreciation of the Assessor's personal automobile.
2. Reimbursement to certain employees for vicinity mileage.
3. Rental of automobile for $125 per month.
4. Use of several office-owned automobiles.
5. Loan by automobile dealer of one automobile.
COMPENSATION
Chapter 65-1052, Acts of 1965, provided for a guaranteed annual
compensation of $12,500 effective January 1, 1965. Additional compensation
for the Assessor is authorized by Chapter 61-1696, Acts of 1961, for his
services in assessing municipal taxes.
RESOURCES AND LIABILITIES
Resources were adequate to cover liabilities of record at June 30,
1966, as shown on exhibit C.
SALE OF BLUEPRINTS
Amounts totaling $2,365.07 from the sale of blueprints of plats, maps,
and tracings during the audit period were deposited to the County General Fund.
RECORDS
Financial records were generally well kept and complied with the
provisions of Chapter 219, Florida Statutes, and the Comptroller's regulations
issued pursuant thereto.
RETIREMENT
Retirement contributions had been properly deducted by the Assessor
from salaries paid to all eligible employees. These contributions, together
with current contributions for his personal account, had been promptly remitted
to the retirement system.
16
EXHIBITS
The following exhibits are attached to and form a part of this report:
EXHIBIT - A Commissions.
EXHIBIT - B Income Account.
EXHIBIT - C Resources and Liabilities.
Respectfully submitted,
(Signed) ErnestEllieon,
State Auditor
Audit made by:
(Signed) John A. Auner, Auditor
17
EXHIBIT - A MONROE COUNTY
ASSESSOR OF TAXES
COMMISSIONS
July 1 , 1965 to June go, 106
Taxing Unit Tax Rolls Gross Advances
Year Taxes Commissions Due
Levied
State 1964 $ 101,324.44 $ 2,576.50 S
1965 84.087.05 2,231.74
1966 713.52
Total State $ 4,808.24 $ 713.52
County 1964 2,039,388.52 $ 53,912.77 $
1965 2,333,897.03 60.202.94
1966 24,081.18
Total County $114,115.71 524,081.18
School District Current 1964 803,541.70 $ 21,070.83 S
1965 891,256.38 22,825.13
1966 9,130.08
Total School District Current S 43,895.96 $ 9,130.08
School District I & S 1964 160,708.34 $ 4.214.17 $
1965 267,376.91 6,847.54
1966 2,759.04
fatal School District I d S $ 11,061.71 $ 2.759.04
Anti-Mosquito District 1964 241.062,51 $ 6.321.25 $
1965 267,376.91 6,847.54
1966 2,739.00
fatal Anti-Mosquito District $ 13.168.79 8 2,739.00
Central and Southern Florida Flood
Control District 1962 666.60 $ 66.06 $
1963 735.57 73.56
1964 564.76 55.93
1965 1.371.10 137.11
1966 54.84
Total Central and Southern Florida
Flood Control District $ 332.66 $ 54.84
EXHIBIT - A
(Cont 'd, )
18
EXHIBIT - A
L es m Commissions Received Received, Audit Period Balance
Commis- Retalnage Receivable Prior to 1985 1068 Receivable
sloes on 7-1-65 from 7-1 to 8-30 (1)
Errors
$ 6.84 $ $ 2,569.66 $ 1,847.93 $ 721.73 S $
356.76 1,874.98 2,421.25 442.20 -888.87
713.52 713.52
S 6.84 $ 356.76 $ 5.158.18 $ 1.847.93 $ 3.142.88 S 1,155.72 $ -988.47
$50.59 $ $ 53.862.18 $ 43,130.22 $ 10,731.96 S $
12,040.59 48,162.35 17,970.95 14,376.76 15,814.64
24,081.18 20.067.85 4.013.53
$50.59 $12,040.59 $126,105.71 $ 61.101.17 $ 25.108.72 $35,882.29 $4,013.53
$19.95 $ $ 21,050.88 $ 18.856,67 $ 4,194./1 $ $
4.565.03 18.260.10 8.428.32 4,214.16 5.617.62
0,130.08 9.130.08
$19.95 $ 4,565.03 S 48,441.06 $ 25,284.99 $ 8,408.37 $14,747.70 $ - -
$ 3.99 $ $ 4,210.18 $ 3.756.11 $ 838.84 $ -380.77 $
1,369.51 5,478.03 1,885.70 842.85 2,989.48 -40.00
2.759,04 2,759.04
$ 3.99 $ 1.369.51 $ 12,447.25 $ 5,441.81 $ 1,681.69 $ 5,383.75 $ -40.00
$ 5.98 $ $ 6,315.27 $ 5,248.18 $ $ 1.067.09 3
1,369.51 5,478.03 2,528.52 1,264.26 1.685.25
2,739.00 2,730.00 9.00
$ 5.98 $ 1,369.51 S 14.532.30 $ 7,776.70 $ 1,264.26 $ 5,482.34 S 9.00
$ S $ 66.06 $ 53.33 S 12.73 $ $
73.56 26.66 46.90
55.93 55.93
27.42 109.69 109.69
54.84 54.84
$ - - $ 27.42 $ 360.08 $ 79.99 8 115.56 $ - - S 164.53
EXHIBIT - A
(Cont 'd. )
19
EXHIBIT - A MONROE COUNTY
(Cont td, )
ASSESSOR OF TAXES
COMMISSIONS
July i , 1963 to June go, 1966
Taxing Unit Tax Rolls Cross Advance.
Year Taxes Cosmiss ions Due
Levied
City of Key West 1964 $ 737,750.51 $ 29,510.02 $
1965 765.478.31 30,619.05
1968 12.247.82
Total City of Key Vest E 60,129.07 E12.247.62
City of Key Colony Beach 1964 17.513.94 $ 700.56 $
1965 1B.180.80 727.23
1966 290.89
Total City of Key Colony Beach $ 1,427.79 $ 290.89
fOfAL 6240,939.93 652,018.17
Received January 1 to June 30, 1965 (From Prior Audit Report)
fatal Received in 1985
Notet (1) Figures in italics are overpayment..
EXHIBIT - A
20
EXHIBIT - A
(Cont 'd. 1
L e s • Commission• Received Received, Audit Period Balance
Commis- Betainage Receivable Prior to 1966 1966 Receivable
stone on 7-1-65 from 7-1 to 6-30 (1)
Errors
$11.25 $ $ 29,486.77 $ 23,692 .20 $ $ 5,806.57 $
6,123.81 24,495.24 11.846.10 3.948.70 7,897.40 803.04
12,247.62 12,247.82
$11.25 $ 6.123.81 $ 66,241.63 S 35,538.30 $ 3.948.70 $25.951.59 S 803.04
S $ $ 700.56 $ $ $ 700.56 $
145.45 581.78 581.78
290.89 290.89
$ - - $ 145.45 $ 1,573.23 $ - - S - - $ 700.56 $ 872.67
698.60 929,998.09 9274,859.42 $137,070,89 S 43,670.28 $89.283.95 $4,834.30
75,124.03
$118,784.31 To Exhibit B
EXHIBIT - A
21
MONROE COUNTY EXHIBIT - B
ASSESSOR OF TAXES
INCOME ACCOUNT
January 1, ig6$ to June 3o, ig66
1965 1966
TO 6-30
Gross Income
Commissions, Exhibit A $118, 794. 31 $89, 283. 95
Reimbursement for Costs of Preparing
Tax Roll for City of Key Colony Beach 250. 00 250. 00
Other Income 32. 37 100. 88
Total Gross Income $119, 078. 68 $89, 834. 83
Expenses
Salaries $ 73, 497. 92 $43, 844. 79
Automobile Expense 5, 839. 10 3, 075. 14
Travel 13, 152.66 8, 565. 62
Postage and Box Rental 1, 378.80 739.79
Insurance 736. 20 474. 00
Legal Fees 700. 00 100. 00
Association Dues 150.00 120. 00
Office Supplies 5, 957.06 2, 207. 14
Telephone 1, 242. 12 654. 41
Maintenance 424. 82 407. 57
Alterations to Office 310. 55 39. 36
Equipment 3, 479. 52 1,044. 19
Other Expenses 562. 33 311. 92
Total Expenses $107, 431. 08 $59, 583. 93
Net Income $ 11, 645. 60 830, 050. 90
Guarantee Authorized by Chapter 65-1052, 4, 360. 49(1)
Acts of 1985
Adjusted Net Income $ 16, 006. 09 530, 050. 90
Compensation 16, 006. 09(2) 9, 494. 36(2)
Excess Income Accrued $ - - $20, 556. 54(3)
EXHIBIT - B
(Cant 'd. )
22
EXHIBIT - B MONROE COUNTY
WCont 'd. )
ASSESSOR OF TAXES
INCOME ACCOUNT
January 1, 1965 to June 3o, 1966
Notes: (1) Guarantee Authorized by Chapter 65-1052, Acts of 1965:
Compensation Earned 1965 (See Nate 2) $16, 006. 09
Net Income Earned 1965 11, 645. 60
Deficiency in Net Income $ 4, 360. 49
Guarantee Payments Made by Board of County
Commissioners:
Received on February 8, 1966 $ 3, 109. 16
Received on March 15, 1966 924. 81
Total $ 4, 039. 97
Balance Due from County, Exhibit C 326. 52
Total
$ 4, 360. 49
(2) COMPENSATION 1965
1966
TO 6-30
Chapter 65-1052, Acts of 1965 $12, 500. 00 $6, 198. 64
Chapter 61-1696, Acts of 1961:
City of Key West 2, 793. 50 2, 595. 16
City of Key Colony Beach 712. 59 700. 56
Total Compensation $16, 006. 09 $9, 494. 36
(3) 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 Assessor to date.
EXHIBIT - B
23
MONROE COUNTY EXHIBIT - C
ASSESSOR OF TAXES
RESOURCES AND LIABILITIES
June Bo, 1966
Resources
Cash in Bank 522, 244.62
Due from Board of County Commissioners (1) 326. 52
Total Resources 522, 571. 14
Liabilities
Social Security Payable 5 . 07
Excess Income Accrued, Exhibit B 20, 556. 54
Total Liabilities $20, 556. 61
Assessor of Taxes 2, 014. 53
Total 522, 571. 14
Note: (1) See exhibit B, note 1.
EXHIBIT - C
24