Report No. 06622, Clerk 662?
STATE OF FLORIDA
STATE AUDITING DEPARTMENT
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CLERK OF THE CRIMINAL COURT OF RECORD
As of June 30, 1966
6622
STATE OF FLORIDA
STATE AUDITING DEPARTMENT
Report on Audit
of the Accounts of
MONROE COUNTY
CLERK OF THE CRIMINAL COURT OF RECORD
As of June 30, 1966
Dated: April 12, 1967
By: Thomas N. Zannis, Auditor
STATE OF FLORIDA
i . ,V4 STATE AUDITING DEPARTMENT
" NlERNEST EIIISON.C.P..A. Tallahassee, Florida
STATE AUDITOR April 12, 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 LOUIS CARBONELL
CLERK OF THE CRIMINAL COURT OF RECORD
MONROE COUNTY
For the period beginning July 1, 1965,
and ending June 30, 1966,
and present this report thereon.
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, this report presents
fairly the financial condition of the office of Clerk of the Criminal Court of
Record at June 30, 1966, and the results of its financial operations for the
audit period then ended, in conformity with generally accepted accounting
principles applied on a basis consistent with that of the last audit report.
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COMMENTS
Resources of $455.80 in the official bank account at June 30, 1966,
were adequate to cover the liabilities for the balance of juror payroll advances.
All collections of record were accounted for. Juror payroll advances
on hand June 30, 1966, amounted to $455.80. Juror payroll receipts and
disbursements during the audit period are summarized as follows:
Payroll Advances Received from Comptroller 58,700.00
Disbursements:
Juror Payrolls $4,619.50
Refunds to Comptroller 3,624.70
Total $8,244.20
Balance on Hand, June 30, 1966 $ 455.80
Prenumbered receipts were issued for all collections of record, and
a cashbook as required by Chapter 219, Florida Statutes, was kept. All
collections were deposited in an official bank account.
Fines and costs from Criminal Court convictions were collected by the
Sheriff.
The Board of County Commissioners paid the salaries of the Clerk and
his employees. The Clerk's compensation to October 1, 1965, was set at $7,200
per annum by Chapter 63-927, Acts of 1963. Compensation of $8,400 per annum
from October 1, 1965, was governed by Chapter 65-1112, Acts of 1965. Other
operating expenses of the office were also paid direct by the Board of County
Commissioners.
Deductions for retirement contributions were properly made by the
county.
Respectfully submitted,
(Signed) Ernest Ellison,
State Auditor
Audit made by:
(Signed) Thomas N. Zannis, Auditor
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