Report No. 08390, Clerk 8390
STATE OF FLORIDA
OFFICE OF THE AUDITOR GENERAL.
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*** MONROE COUNTY ***
CLERK OF THE CIRCUIT COURT
1 As of March 31, 1974
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( I 8390
STATE OF FLORIDA
OFFICE OF THE AUDITOR GENERAL
Report on Audit
of the Accounts of
MONROE COUNTY
CLERK OF THE CIRCUIT COURT
As of March 31, 1974
Dated: February 6, 1975
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°/ It. 4e, STATE OF FLORIDA
u K i.Ff : OFFICE OP THE AUDITOR GENERAL
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ERNEST ELLISON.C.P A. Tallahassee, Florida
AUDITOR GENERAL February 6, 1975
The Legislative Auditing Ccmnittee
of the Legislature
and the
Governor of Florida
Sire:
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 RALPH W. WHITE
CLERK OF THE CIRCUIT COURT
MONROE COUNTY
Par. For the period beginning October 1, 1973,
No. the beginning of his term of office,
and ending March 31, 1974,
and present this report thereon.
(1) The Clerk's accounts as Clerk of the Board of County Commissioners
ex officio are audited in connection with the audit of the accounts of that
Board, and therefore are not covered in this report.
SCOPE AND OPINION
(2) 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 other auditing procedures considered necessary
in the circumstances.
(3) In my opinion, the attached financial statements present fairly the
financial position of the office of the Clerk of the Circuit Court at March 31,
1974, and its income and expenses for the period beginning October 1, 1973,
and ending March 31, 1974, in conformity with generally accepted accounting
principles applied on a consistent basis.
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Par.
No.
FINANCIAL POSITION
(4) A statement of the financial position of the Clerk's office at
March 31, 1974, is shown on exhibit A.
COUNTY LAND SALES
(5) There were no sales of record of county foreclosed land during the
audit period.
TAX DEED SURPLUS
(6) Undistributed surplus proceeds of tax deed sales totaled $3,111.51 at
the close of the audit period.
(7) Tax deed surplus funds unclaimed for three months or longer on
December 31, 1973, were advertised and distributed to the county's General
Fund as required by Section 197.291, Florida Statutes.
FINE AND FORFEITURE TRUST FUND
(8) The Clerk collected and remitted all fines and forfeitures arising
from offenses tried in the County Court as required by Section 34.191, Florida
Statutes.
LAW LIBRARY FUND
(9) The Clerk collected and remitted filing fees for the county's Law
Library Fund as provided by Ordinance No. 3-1973 and Sections 28.241 and 34.041,
Florida Statutes.
REGISTRY OF COURT
(10) Registry of court funds totaling $93,251, including $30,336.53 in
interest bearing certificates of deposit, were held in a local bank at March 31,
1974.
(11) Fees for handling registry funds were collected pursuant to court
orders.
SUPPORT FUNDS
(12) The Clerk received and disbursed support monies under the provisions
of the Uniform Reciprocal Enforcement of Support Law (Chapter 88, Florida
Statutes).
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Par.
No.
(13) Collections in the form of checks were remitted intact to eligible
parties. These included checks that were payable to the Clerk which were
endorsed by the Clerk and mailed directly to the appropriate parties. No
fees were charged for these services because none were ordered by the Court.
INCOME AND EXPENSES
(14) Exhibit B presents the income and expenses for the period from
October 1, 1973, to March 31, 1974.
(15) Income and expenses accrued to March 31, 1974, were properly recorded.
(16) Effective October 1, 1973, under the provisions of Section 218.35,
Florida Statutes, the Clerk's annual financial accounting period was changed
to a fiscal year ending September 30 of each year.
COMPENSATION
(17) The Clerk's annual compensation was governed by Chapter 145, Florida
Statutes, and was correctly paid.
RETIREMENT AND SOCIAL SECURITY
(18) The Clerk properly deducted retirement and social security contributions
from the salaries paid to all eligible employees. These contributions, together
with those for his personal account, were promptly remitted to the retirement
system.
RECORDS AND INTERNAL CONTROL
(19) Records were generally well kept. Collections were deposited or
remitted intact and bank accounts were reconciled monthly.
AGENT FOR THE BOARD OF TRUSTEES
OF THE INTERNAL IMPROVEMENT TRUST FUND
(20) No transactions of record were handled by the Clerk as Agent for the
Board of Trustees of the Internal Improvement Trust Fund.
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EXHIBITS
The following exhibits are attached to and form a part of this report:
EXHIBIT - A Balance Sheet.
EXHIBIT - B Income Account.
Respectfully submitted,
(Signed) Ernest Ellison, C.P.A.
Auditor General
Audit supervised by:
(Signed) Willard G. Hale
Audit made by:
(Signed) Richard J. Meyers
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EXHIBIT - A MONROE COUNTY
CLERK OF THE CIRCUIT COURT
BALANCE SHEET
March 31, t974
ASSETS
Cash on Hand $ 350,00
Cash in Banks 172, 997. 44
Accounts Receivable 275. 20
TOTAL $173, 622.64
LIABILITIES AND FUND BALANCE
Liabilities:
County Tax Certificates S 21, 26
Tax Deed Surplus 3, 111. 31
Advertising - Tax Deeds 25. 00
Registry of the Court Funds 93, 251,00
State Documen Lary Stamps Consigned S 40, 000. 00
Less, stamps on Hand and Ordered -32,649. 1U 7, 350. 90
State Surtax Stamps Consigned $ 8, 000,00
Less, Stamps on Hand o 1, 510. 90
Juror and Witness Payroll Funds Consigned S 25, 000, 00
Less, Payrolls on Hand -.J,doi .go 6, 498, 60
Due to Department of Revenue - Intangible Tax 31, 714. 10
Due to Police Academy 511. 00
Due to County:
Law Library 705. 00
Fines and Forfeitures 20, 204. 00
County Court Filing Fees 3, 190. 88
Due to Former Clerk 147. 18( 1)
Excess Income Accrued, Exhibit B 5, 318. 31
Total Ltabtivttes $173, 559, 64
Fund Balance:
Clerk' s Equity 63.00
TOTAL S173, 622.64
Note: ( 1) Remitted to the Board of County Commissioners as excess income after
close of this audit. Remitted by Board of County Commissioners
to former Clerk on December 18, 1974.
EXHIBIT - A
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MONROE COUNTY EXHIBTT — B
CLERK OF THE CIRCUIT COURT
INCOME ACCOUNT
October i, /973 to March 31, 1974
Gross Income
Fees Earned:
Tax Fees $ 120, 00
Civil Docket Fees 9, 933. 50
Recording Fees 57, 605. 00
Criminal Fees and Court Attendance 4, 312. 00
Interest - Court Registry Account 417, 12
Probate Fees 6, 512, 35
Marriage Licenses 952. 25
Certified and Other Copies 4, 304, 50
Other Fees 10, 836.85
Income as Clerk of the Board of
County Commissioners ex officio ( 1) 27, 499. 98
Total Gross Income $122, 493. 55
Expenses ( 1)
Salaries 5 83, 474. 52
Payroll Matching Funds 9, 092. 75
Instrument Processing 9, 920.08
Postage 1, 635.84
Office Supplies and Printing 1, 417,71
Travel Expenses 1,077. 78
Contractual Services 261.00
Machine Rental 100,00
Repairs and Maintenance 36. 50
Legal Expenses 3. 90
Miscellaneous 2.50
Total Expenses $107, 022. 58
Net Income $ 15, 470.97
Compensation 10, 152. 66
Excess Income $ 5, 318. 31(2)
Notes: (I) This statement does not include a $75 monthly
travel allowance and travel reimbursements paid
directly to the Clerk by the Board of County
Commissioners.
(2) Not payable until after September 30, 1974, but
the amount is calculated and shown since it is
in excess of the compensation of the Clerk to
date.
EXHIBIT — B
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