Report No. 08571, Tax Collector 8571
STATE OF FLORIDA
OFFICE OF THE AUDITOR OENERAL
...0*t1-1EST4
COD WEZPJ
*** MONROE COUNTY ***
TAX COLLECTOR
As of April 30, 1974
LII 8571
STATE OF FLORIDA
OFFICE OF THE AUDITOR GENERAL
Report on Audit
of the Accounts of
MONROE COUNTY
TAX COLLECTOR
As of April 30, 1974
Dated: October 15, 1975
0tx O
y ni` h. STATE OF FLORIDA
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l^" : OFFICE OF THE AUDITOR GENERAL
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Tallahassee, Florida
ERNEST ELLISON,C.a a.
AUDITOR GENERAL October 15, 1975
The Legislative Auditing Committee
of the Legislature
and the
Governor of Florida
Sirs:
Pursuant to the provisions of Section 11.45, Florida Statutes, I
have directed that an audit be made of the accounts and records of the
HONORABLE HARRY F. KNIGHT
TAX COLLECTOR
MONROE COUNTY
Par. For the period beginning January 1, 1973,
No. and ending April 30, 1974,
and present this report thereon.
(1) Pursuant to the provisions of Section 11.45(4), Florida Statutes, an
audit by this office of the accounts and records for the period beginning
May 1, 1971, and ending December 31, 1972, has been deferred.
(2) Section 218.33, Florida Statutes, 1973, changed the reporting period
of the Tax Collector from a calendar year to a fiscal year ending September 30,
effective January 1, 1974.
SCOPE AND OPINION
(3) I have examined the financial statements of the various funds and
account groups of the office of Tax Collector of Monroe County for the
calendar year 1973 and the four-month period ended April 30, 1974. My exam-
ination 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.
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No.
(4) In my opinion, the accompanying financial statements present fairly
the financial position of the office of Tax Collector of Monroe County at
April 30, 1974, and the results of operations of the General Fund for the
calendar year 1973 and the four-month period ended April 30, 1974, and of the
Agency (Trust) Funds for the sixteen-month period ended April 30, 1974, in
conformity with generally accepted accounting principles applied on a
consistent basis.
FINANCIAL POSITION
(5) The financial position of all funds at April 30, 1974, is shown on
exhibit A. The balance sheet of the Agency (Trust) Funds is shown on
schedule 1-A.
FINANCIAL OPERATIONS - GENERAL FUND
Budgets
(6) A budget for the operation of the Tax Collector's office for the
calendar year 1973 was submitted to and approved by the Department of Revenue
pursuant to Section 195.011, Florida Statutes, 1971.
(7) Pursuant to the provisions of Section 218.35, Florida Statutes, as
interpreted by the Attorney General in opinion 1973 AGO 478, No. 073-281, the
Tax Collector established a fiscal year of October 1 through September 30,
effective January 1, 1974. An operating budget for the nine-month period
ending September 30, 1974, was submitted to and approved by the Department of
Revenue.
Revenue and Expenditures
(8) Commissions and fees charged by the Collector were in accordance
with applicable laws except for commissions on county occupational licenses.
Commissions on occupational license fees remitted were charged in accordance
with rates established by Monroe County Ordinance No. 5-1972. Chapter 73-553,
Acts of 1973, as amended by Chapter 74-536, Acts of 1974, established a lower
commission rate to be charged by the Collector on license fees remitted. I
recommend that the Tax Collector seek legal clarification regarding the
appropriate rates to be used in calculating commissions on occupational
license fees remitted.
(9) Expenditures were supported by itemized invoices or payrolls.
(10) An annual report of income and expenses for the calendar year 1973
was filed as required by Section 218.36, Florida Statutes. Excess income as
reported was promptly remitted.
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(11) The Tax Collector, pursuant to a contract with Florida Computer
Systems Company, paid for the following computer services in connection with
the 1973 tax roll:.
1. Preparation of tax bills.
2. Processing paid tax receipts.
3. Preparation of delinquent tax roll.
4. Preparation of tax sale certificates.
5. Preparation of list of land sold for taxes. (
(12) Stale dated checks issued on trust accounts and totaling $438.79
were canceled during the calendar year 1973 and that amount was recorded as
miscellaneous income in the operating account. That amount should be restored
to and held in the respective trust accounts until disbursed pursuant to a
proper claim or become subject to the provisions of Chapter 717, Florida
Statutes.
(13) Revenues and expenditures for the calendar year 1973 are shown on
exhibit B.
(14) Revenues and expenditures for the four-month period ended April 30,
1974, are shown on exhibit C.
Compensation
(15) The Tax Collector's maximum annual compensation was governed by
Section 145.11, Florida Statutes. Compensation was correctly paid for the
calendar year 1973. The amount shown as Tax Collector's Equity on the
accompanying combined balance sheet represents the unwithdrawn portion of
compensation earned during the four-month period ended April 30, 1974.
Retirement and Social Security
(16) Retirement and social security contributions were properly deducted
from salaries paid to all eligible employees. These contributions, together
with contributions for the Tax Collector's personal account were remitted on
a timely basis.
FINANCIAL OPERATIONS - AGENCY (TRUST) FUNDS
(17) In general, trust collections were promptly and accurately remitted.
Collections for taxes were properly noted on the rolls.
(18) Tax warrants were not issued for many of the items on the personal
property tax roll which became delinquent at May 1, 1973, although such action
is required by Section 197.086, Florida Statutes. The Tax Collector stated
that warrants were not issued so collections could be made through voluntary
payments and warrants would be issued only when it appeared that payments
were not going to be received.
(19) Refunds of taxes collected on the county tax rolls were made without
obtaining the approval of the Department of Revenue although such approval is
required by Section 195.106, Florida Statutes.
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(20) Under the provisions of Chapter 63-1637, Special Acts of 1963, the
Monroe County Board of County Commissioners was authorized to provide for the
issuance of dog licenses. Pursuant to county ordinance No. 4-1973, adopted
April 24, 1973, the Board assigned the Tax Collector the responsibility for
issuing dog tags and collecting the license fees for the county. The Tax
Collector assigned blocks of prenumbered license tags and correspondingly
numbered certificate of vaccination forms to licensed veterinarians who
administered vaccinations, attached a license tag to each dog as indication of
such vaccination, and issued the corresponding certificate of vaccination to
the dog owner upon collection of the applicable license fee for the county.
License fees collected for the county by the veterinarians were periodically
remitted to the Tax Collector for deposit in the General Fund of the county.
(21) The 1972 general tax roll was properly closed. The procedures used
in making corrections to the tax rolls complied with the instructions issued
by the Department of Revenue.
(22) A statement of cash receipts and disbursements of the Agency (Trust)
Funds is presented on exhibit D.
TAX REDEMPTIONS
(23) Pursuant to the provisions of Section 197.356, Florida Statutes, the
responsibility for handling the redemption of tax certificates sold to individ-
uals and those assumed by the county was transferred from the Clerk of the
Circuit Court to the Tax Collector, effective January 1, 1973.
RECORDS AND INTERNAL CONTROL
(24) A balanced cashbook required by Section 219.04, Florida Statutes,
was maintained for all accounts during the audit period.
(25) Collections were deposited intact. Prenumbered receipts, validating
machine receipts, and prenumbered licenses were issued for collections of record
except county occupational license taxes. Section 219.02(1) , Florida Statutes,
requires that a receipt be issued for each collection of public money.
(26) Although approval from the Department of Banking and Finance was
requested and received as to the format of receipt forms to be printed locally
by the Tax Collector, the printers' affidavits certifying to the receipt numbers
printed were not obtained in some instances for receipts printed locally, which
is contrary to Section 3A-4.03(3) (b) , Rules of the Department of Banking and
Finance.
(27) Validating machines were used for motor vehicle tag collections and
for collections on the general tax rolls. Three of those machines, located
in the Key West office, did not meet the requirements of Section 3A-4.04, Rules
of the Department of Banking and Finance, in that the counters for consecutively
numbering transactions could be reset to positions other than zero or one and
those counters were not controlled by locking mechanisms.
(28) Bank balances were reported as required by Section 136.02, Florida
Statutes; however, some improvements were needed in reporting the estimated
highest balances for the ensuing months.
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(29) A tangible personal property tax warrant register was not kept
although required by Section 197.096, Florida Statutes.
(30) The sale and redemption of tax certificates was handled by a deputy
tax collector who collected money, issued receipts, maintained the subsidiary
accounting records on amounts collected and held, calculated redemption amounts
and fees due, prepared disbursement warrants, and signed disbursement warrants
without any approvals or cosignatures by others. This same employee also
handled the procedures, collections, and records for tax deed sales for the
Clerk of the Circuit Court. For proper internal control over these funds, all
of these duties should be separated and performed by different persons to
the greatest extent possible.
(31) During the peak period for motor vehicle tag sales, some local banks
assisted in the sale of tags. The Tax Collector did not require that bonds be
given to him by the banks for motor vehicle tags issued to them to ensure the
return of the tags and/or the remittance of money collected from their sale. In
addition, bonds were not required for dog tags issued to veterinarians.
(32) Certificate of vaccination forms for dog tags did not contain the
year of the license and usually did not show the amount of fees collected for
the license. This information is needed to verify that the proper amounts
were collected by veterinarians and remitted to the Tax Collector or the Board
of County Commissioners.
STATEMENT FROM AUDITED OFFICIAL
(33) In accordance with the provisions of Section 11.45(6)(d) , Florida
Statutes, a list of audit findings was submitted to the Tax Collector. The
Tax Collector's response to the list of audit findings is shown on exhibit F.
5
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 Agency (Trust) Funds - Balance Sheet.
EXHIBIT - B General (Operating) Fund - Statement of Revenues and Expenditures -
For the Year Ended December 31, 1973.
EXHIBIT - C General (Operating) Fund - Statement of Revenues and Expenditures -
For the Four-month Period Ended April 30, 1974.
EXHIBIT - D Agency (Trust) Funds - Statement of Cash Receipts and
Disbursements.
EXHIBIT - E Summary of Significant Accounting Policies.
EXHIBIT - F Statement from Audited Official.
Respectfully submitted,
(Signed) Ernest Ellison, C.P.A.
Auditor General
Audit supervised by:
(Signed) Willard C. Hale
Audit made by:
(Signed) James A. Bell
6
EXHIBIT - A MONROE COUNTY
TAX COLLECTOR
COMBINED BALANCE SHEET
April 3o, 1974
GENERAL AGENCY
(OPERATING) (TRUST)
FUND FUND
ASSETS
Cash on Hand $ 2, 575. 00 $ 4, 527. 76
Cash in Banks 125, 217. 61 915, 735. 83
Due from Monroe County Board of County
Commissioners 394. 12
Due from Monroe County District School Board 6. 76
Due from Lower Florida Keys Hospital District 12. 94
Due from Monroe County Mosquito Control District 24. 97
Due from Agency Funds 2, 452. 96
Due from General Fund 438. 79
TOTAL $130, 684. 36 $920, 702. 38
LIABILITIES AND FI'A7) BALANCE
Liabilities:
Due to State of Florida:
Department of Revenue $ $ 21. 449. 44
Department of Highway Safety and Motor
Vehicles 3, 093. 99
Department of Natural Resources 1, 070. 50
Game and Fresh Water Fish Commission 113. 75
Unremitted Taxes on Current General Roll 868, 576. 03
Uurem itted Delinquent Taxes 8, 149. 05
Due to Board of County Commissioners 1, 056. 85
Due to General Fund 2, 452. 96
Due to Agency Funds 438. 79
Due to Individuals 13, 002. 64
Payroll Deductions Unremitted:
Withholding Taxes 2, 463. 00
Social Security 912. 73
Retirement 672. 10
Group Insurance 194. 50
Credit Union 1 . 273. 90
Cash Overage 589. 96
Unclaimed Funds 438. 79
Unidentified Balances 460. 94
Outstanding Checks on Closed Bank Account 241. 48
Total Liaheliti es $ 5, 955. 02 $920,702. 38
Fund Balance:
Accrued Excess Income, 1974 to April 30 $124,424. 50 $
Tax Collector' s Equity 304. 84
Total Fund Balance $124, 729. 34 $ -
TOTAL $130,684. 36 $920,702. 38
EXHIBIT - A
7
•
MONROE COUNTY SCHEDULE rA
•
TAX COLLECTOR
AGENCY (TRUST) FUNDS
BALANCE SHEET
April 3o, 1g71
Total Tax Delinquent Tag
Collector Taxes Agent
ASSETS
Cash on Hand $ 4, 527.76 $ 2,385.23 $1.021.29 $ 1,121.24
Cash in Banks 915.735.83 887.280.03 7.666.43 20,809.37
Due from General Fund 438.79 336.16 102.63
TOTAL $920,702.38 $889,981.42 $8,687.72 $22.033.24
LIABILITIeS
Due to State of Florida:
Department of Revenue $ 21,449.44 $ 4,929.93 $ $16,519.51
Department of Highway Safety and
Motor Vehicles 3, 093.99 3,093.99
Department of Natural Resources 1,076.50 1,096.50
Game and Fresh Water Fish Commission 113.75 113.75
Unremitted Taxes on General Roll 868.576.03 868,576.03
Unremitted Delinquent Taxes 8,149.05 8,149.05
Due to Board of County Commissioners 1,056.85 1.056.85
Due to General Fund 2,452.96 76.56 535.95 1,840.45
Due to Individuals 13,002.64 12,958.32 2.72 41.60
Unidentified Balances 460.94 139.77 321.17
Outstanding Checks on Closed Bank
Account 241.48 241.48
Cash Overage 589.96 406.07 113.89
Unclaimed Funds 438.79 336.16 102.63
TOTAL $920,702.38 $889,981.42 $8.687.72 922.033.24
SCHEDULE 3—A
8
EXHIBIT - 8 MONROE COUNTY
TAX COLLECTOR
GENERAL (OPERATING) FUND
STATEMENT OF REVENUES AND EXPENDITURES
For the Year Ended December 31, 1974
1973
Revenues
Commissions:
State $ 7, 312.43
County 136, 443. 57
District School Board 3, 525. 84
Districts - Other 20, 940. 51
Sales Tax 4, 763. 41
Tax Redemption Fees 22. 32
Tax Certificate Fees 187. 05
Advertising 8, 048. 30
Personal Property Collections Fees 231. 50
Tax Certificate Redemption Fees 8, 623. 00
Occupational License Fees 1, 213. 00
Motor Vehicle License Fees 34, 276. 50
Motorboat Registration Certificate Fees 4, 299. 00
Fishing, Hunting, and Trapping License Fees 135. 00
Mailing Fees 1, 461. 15
Interest on Time Deposits 1, 210.53
Miscellaneous Income 1, 283. 71
Total Revenues $233, 976. 82
Expenses
Salaries $144, 616. 94
Retirement and Social Security Matching 13, 885. 41
Printing 1, 676. 02
Advertising 8, 178. 65
Insurance 1, 159. 00
Automobile Allowances - 1, 800. 00
Office Equipment 9, 068. 51
Postage and Post Office Box Rent 6, 104. 75
Telephone 2, 815. 84
Office Supplies 2, 317. 45
Association Dues 440. 00
Legal Fees 600. 00
Office Expenses 4, 368. 16
Office Repairs 1, 219. 20
Travel Expenses 4, 827. 10
Total Expenses $203, 077. 03
Net Income $ 30, 899. 79
Compensation 15, 201 . 25
Excess Income $ 15, 698. 54 (1)
EXHIBIT - B
(Continued)
9
MONROE COUNTY EXHIBIT - B
(Continued)
TAX COLLECTOR
GENERAL (OPERATING) FUND
STATEMENT OF REVENUES AND EXPENDITURES
For the Year Ended December 31, r973
Note (1)
Excess income accrued and remitted
was as follows:
ACCRUED REMITTED OVERREMITTED
Board of County Commissioners $14, 100. 44 $14, 494. 56 $394. 12
District School Board 241. 75 248. 51 6. 76
Lower Florida Keys Hospital
District 463. 11 476. 05 12. 94
Mosquito Control District 893. 24 918. 21 24. 97
Total $15, 698. 54 $16, 137.33 $438. 79
EXHIBIT - B
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•
EXHIBIT - C MONROE COUNTY
TAX COLLECTOR
GENERAL (OPERATING) FUND
STATEMENT OF REVENUES AND EXPENDITURES
For the Four-month Period Ended April 3o, 1974
Fiscal Period 1-1-74 to 9-30-74
Budgeted Actual Budget
to 4-30 Difference
Revenues
State $ 3,500.00 $ 1,984.37 $ -1 ,515.63
Board of County Commissioners 259,247.00 183.331.99 -76,915.01
District School Board 6,005.00 5,325.68 -699.32
Special Taxing Districts 12,950.00 25,907.08 12,757.08
Motor Vehicle License Fees 34, 000.00 7,698.75 -26,302.25
Occupational License Fees 700.00 540.00 -160.00
Real Estate Tax Sole Commissions 8.000.00 30.00 -7.970.00
Personal Property Collection Fees 200.00 4.00 -196.00
Interest an Time Deposits 1.000.00 -7,000.00
Tax Certificate Redemption Fees 4,530.85 4.530.85
Motorboat Registration Certificate Fees 530.50 530.50
Fishing, Hunting. and Trapping License Fees 14.25 14.25
Mailing Fees 84.20 84.20
Miscellaneous Income 122.60 122.60
Total Revenues $325,602.00 $229,904.27 8-95.697.73
Expenditures
Salaries and Benefits $176.786.00 $ 93,068.61 $103,717.39
Other Personal Services:
Temporary:
Students $ 5,400.00 $ $ 5,400.00
Clerical 2,600.00 2.600.00
Part Time 2.000.00 2,000.00
Professional Fees:
Legal 900.00 900.00
Deputy Sheriff, Collecting Personal Property
Taxes 30.00 30.00
Total Other Personal Services $ 10.930.00 $ - - $ 10.930.00
Expenses:
Contractual Services:
Postage $ 6,825.00 $ 2.708.54 $ 4,116.46
Telephone 2,200.00 770.72 1,429.28
Printing and Reproduction 2,250.00 1,388.32 861.68
Repairs and Maintenance 1,200.00 1,057.20 142.80
Travel 6,000.00 2,124.29 3,875.71
Data Processing 20.000.00 14,037.78 5,962.22
Legal Advertising 8,400.00 12.11 8.387.89
Miscellaneous 3,428.00 3,428.00
EXHIBIT - C
(Continued)
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MONROE COUNTY EXHIBIT - C
(Continued)
TAX COLLECTOR
GENERAL (OPERATING) FUND
STATEMENT OF REVENUES AND EXPENDITURES
For the Four-month Period Ended April so, 1g7d
Fiscal Period 1-1-74 to 9-30-74
Budgeted Actual Budget
to 4-30 Difference
Expenditures (Continued)
Expenses:
Materials and Supplies:
Office Materials and Supplies $ 1,875.00 $ 3,953.97 $ -2,078.97
Current Charges and Obligations:
Insurance and Surety Bonds 2,260.00 1,135.00 1,125.00
Rental of Equipment 300.00 300.00
Association Dues 5.00 5.00
Contingency
200.00 200.00
Total expenses S 54.943.00 $ 27,192.93 $ 27,750.07
Operating Capital Outlay:
Books $ 1,400.00 $ $ 1.400.00
Office Furniture and Equipment 7,786.00 5,21E1.23 2.567.77
Total Operating Capital Outlay $ 9.186.00 $ 5.218.23 $ 3,967.77
Total Expenditures $251.845.00 $105,479.77 $146.365.23
Excess Fees 73,757.00 124,424.50(1) -50,667.50
Total S325.607.00 $229.904.27 $ 95.697.73
•
Note: (1) Not payable until after September 30, 1974. but the amount is calculated and
shown since it is in excess of the compensation of the Tax Collector to date.
EXHIBIT - C
12
EXHIBIT - D MONROE COUNTY
TAX COLLECTOR
AGENCY (TRUST) FUNDS
STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
January 1, 1973 to April 30, ig74
Trust and Agency Funds
Total Tax Delinquent Tag Agent
Collector Taxes
Cash Balances. January 1. 1973 $ 4,092,806.41 $ 4,071,331.07 $ - - $ 21,475.34
Receipts:
General Property Taxes:
On Rolls S12,718.013.89 512,718,013.89 $ $
On Error and Insolvency Lists 2,107.35 2,107.35
On Execution Register 24.93 24.93
Interest Added 11,407.29 11,407.29
Advertising 119.30 119.30
Tax Redemptions 202.303.94 202.303.94
Motorboat Registrations 76.654.00 76,654.00
State Licenses:
Motor Vehicle 1,146,399.36 1,146,399.36
Hunting, Fishing, Trapping 2,465.75 2,465.75
County Licenses:
Occupational 73,257.63 73.257.63
Dog 1.687.50 1,687.50
Sales Tax 286,106.44 62.616.99 223.489.45
Use Tax, Dealer Tags 945.90 945.90
Overpayments, Refunds Due Individuals 12.731.99 12.579.54 152.45
Over-Short in Collections 332.16 332.16
Unidentified Collections 442.86 .31 442.55
Commissions. Fees. and Costs 77.829.29 19,996.01 13.176.17 44,657.10
Total Receipts $14,612.829.57 612,961,262.65 $215,922.66 $1,415,644.26
Total to Account for $10.705,635.98 817,052,593.72 $215,922.66 , $1.437,119.60
Disbursements:
State of Florida:
Department of Revenue $ 266.579.56 $ 56,604.53 $ $ 209,975.03
Department of Natural Resources 78,757.50 78,757.50
Game and Fresh Water Fish Commission 2.352.00 2,352.00
Division of Motor Vehicles 1,154,920.07 1.154.920.07
Board of County Commissioners 11,967,714.34 11,967,714.34
District School Board 356.917.81 356,917.81
Mosquito Control District 1,152,246.14 1,152,246.14
County General Hospital 401.69 401.69
Lower Keys Hospital 510.146.54 510,148.54
Central and Southern Florida Flood
Control District 10.907.86 10.907.66
Municipalities 2,002,984.71 2,001,817.09 1,167.62
Taxing Agencies for County Tax
Redemptions 5.561.45 5,561.45
Tax Assessor 110.25 110.25
Individuals 189.158.39 1.181.89 187.665.65 110.85
Transfers to General (Operating) Fund 84,612.08 21,899.07 12,640.22 50,072.79
Total Disbursements $17.785,372.39 $16,162.948.46 $207,234.94 $1,415.186.99
On Hand, April 30, 1974 $ 920,263.59 $ 889.645.26 $ 8,687.72 $ 21.930.61
EXHIBIT - D
13
MONROE COUNTY EXHIBIT - E
TAX COLLECTOR
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
For the Period January 1, 1973, to April 30, 1974
The significant accounting policies followed by the Monroe County Tax
Collector are described below to enhance the usefulness of the financial state-
ments to the reader:
Basis of Accounting. The Tax Collector's financial records were
maintained on the cash basis of accounting whereby revenues are recog-
nized only when cash is received and expenditures are recognized
when cash is disbursed. The accompanying financial statements are
presented on the cash basis of accounting.
Tax Collector's Compensation and Excess Income Distribution.
The Tax Collector's office was operated on a fee income basis whereby
the Tax Collector's official statutory compensation is achievable
only to the extent that fee income exceeds office expenditures.
Excess income was divided and distributed annually on a pro rata
basis to the governmental units from which fee income payments were
received.
Tangible Personal Property. Acquisitions of tangible personal
property are recorded as expenditures in the General (Operating) Fund
at time of purchase. Such assets are reported to and capitalized by
the Board of County Commissioners and consequently are not shown on
the Tax Collector's records.
Retirement Plans. The Tax Collector and employees of his office
are members of one of the retirement plans administered by the State
of Florida, Department of Administration, Division of Retirement.
These plans require contributions by the office and in some instances
by the employees at a stated percentage of compensation dependent
upon the individual plan.
EXHIBIT - E
1.4
EXHIBIT — F MONROE COUNTY
TAX COLLECTOR
STATEMENT FROM AUDITED OFFICIAL
January 1, 197 , to Atiril 30, 1974
MONROE COUNTY
OFFICE OF TAX COLLECTOR
KEY WEST, FLORIDA 33040
October 10, 1975
HARRY F. KNIGHT COURTHOUSE
TAX COLLECTOR 294.4641
(305)
Hon. Ernest Ellison
Auditor General
State of Florida
Tallahassee, Fl. 32302
Dear Sir:
Pursuant to the provisions of Section 11.45 (6) (d) ,
Florida Statutes, is the explanation and proposed corrective
action taken as a result of finding of your recent audit of
this office.
It is our desire to perform the function of this office
in accordance with the law and any help to further this goal
is appreciated.
Respectfully,
Harry F. Knight
Tax Collector
"THE VACATION LAND OF THE PRESIDENTS..
EXHIBIT - F
(Continued)
15
MONROE COUNTY EXHIBIT - F
(Continued)
TAX COLLECTOR
Audit STATEMENT FROM AUDITED OFFICIAL
Report
Par. January 1. 107? to April ga, 1974
No.
(8) I will seek to have the County Commission amend the ordinance to conform
with acts of 1973-1974 setting our fees on occupational licenses at a
different rate.
(12) I have re-established the funds for stale dated checks in the amount of
$438.79. Checks date back to 1965. This is the first instance that the
state auditors have dealt with stale dated checks.
(18) Personal Property tax warrants were held for Voluntary payment beyond
the May 1 deadline. Tax warrant register has been established for the
1974 roll and the register for those items unpaid from 1973 roll will
be established.
(19) The interpretation of the Statute 195.106 approval of refunds by the
Department of Revenue is in question. To obtain permission for each
refund made by this office and by all tax collectors within the state
would drown the Department of Revenue in paper. As a general.policy
we make refunds on duplicate payments, over payments, etc. without
obtaining permission of the Department of Revenue provided there are
undistributed funds in our possession. This statute is being looked
into for possible revision by our Association.
(25) Occupational Licenses carry an account number assigned by this office,
this was considered to be a numbered receipt which later was realized
or pointed out not to be sufficient. To further comply with Section
219.02 (1) , F. S., we have obtained additional validators so that now
each license is a validated receipt.
(26) Enclosed find a copy of permission from the Comptroller's Office for
prenumbered receipts printed locally.
(27) With reference to validating machines not meeting the requirements of
Section 3A-4.04, Rules of the Department of Banking and Finance, be
advised these were new machines and have plastic covers instead of metal.
We are attempting to have a safety cover designed locally that will meet
these requirements.
(28) Reporting of bank balances is being approached in a better manner. A
clearer understanding has been made of the importance and need of the
report.
(29) See agswer to the third item.
(30) Under the revision of Article 5 this office assumed the redemption of
tax certificates from the Clerk of the' Court. It was decided to continue
the employment of the deputy in the Clerk's office as a deputy in this office.
He also continued to handle the duties of the Clerk with reference to appli-
cations for tax deeds. Since our post audit conference with Mr. Hale, we now
require that either Miss Johnson (Deputy Tax Collector) , or myself sign all checks.
Also the subsidiary accounts are now kept by the accounting department of this
office. We feel we have complied with all of the suggestions made by Mr. Hale
in this matter.
EXHIBIT - F
(Continued)
16
EXHIBIT - F MONROE COUNTY
(Continued)
TAX COLLECTOR
STATF,MENT FROM ABDLTAU OFFICIAL.
Audit
Report January , 197f to ,107i1 1 , i07.L
Par.
No.
(31) Each Tax Collector/Tag Agent is bonded to the Governor and as such
is responsible for every license plate assigned to his county. Due
to the geograhical configuration of Monroe County, I feel that the
banks perform a public service by helping sell license plates during
the renewal period (July 1 - August 20th) . To require them to be
bonded would not be feasible since they are checked out each day dur-
ing this period. They sell the license and then send us their check
for the entire days sale. We have been doing this for six years now
and we have never had one unpleasant experience. However, next year
will be the last due to the state going into a staggered registration
in 1977.
Much the same may be said for the veterinarians The dollar amount
is very small and they also perform a service. Our county is long and
while we have three offices, it does help to have the veterinarians also
issuing the licenses. I feel sure that if we required a bond that they
would refuse to continue helping us by selling the licenses.
(32) Certificates of vaccination forms for dog tags were revised to indicate
the amount collected, and the expiration date. These are now in use.
EXHIBIT - F
(Continued)
1.7
MONROE COUNTY EXHIBIT — F
(Continued)
TAX COLLECTOR
STATEMENT FROM AUDITED OFFICIAL,
January 7, 197 , Lo April 30, 2974
r"&-i7 OFFICE OF COMPTROLLER
t' sTATI: OF' F LOKS1)A
TALLAHASSEE
GERALDD A.LEWIS 32304
c.. r � Os RORFM
April 29, 1975
Honorable Harry F. Knight
Tax Collector
Monroe County
Key West, Florida 33040
Attn: Ms. Janet Johnson
Dear Mr. Knight:
Thank you for your letter of April 21, 1975 enclosing a
revised form to be used by your office to place money in
escrow for payment of auto license plates for reserved tags.
With the additional information included in said form, it
appears to meet the requirements of Chapter 219 , Florida
Statutes.
Assuring you of our cooperation at all times, I remain
Sincerely yours,
B. J. �Givens, Director
Local Government Finance
BJG/cc
EXHIBIT — F
1.8