Report No. 08390, Former Clerk , 8390
STATE OF FLORIDA
OFFICE OF THE AUDITOR OENERAI,
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*** MONROE COUNTY ***
FORMER CLERK OF THE CIRCUIT COURT
CLERK OF THE CIRCUIT COURT
Dated: February 6, 1975
8390
STATE OF FLORIDA
OFFICE OF THE AUDITOR GENERAL
4
Report on Audit
of the following Officials of
MONROE COUNTY
As of Pages
Former Clerk of the Circuit Court Earl R. Adams 9-30-73 1- 8
Clerk of the Circuit Court Ralph W. White 3-31-74 9-14
Dated: February 6, 1975
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a(4 r STATE OF FLORIDA
OFFICE OF THE AUDITOR GENERAL
ERNEST ELLISON,C. a A. Tallahassee, Florida
"pD1pP GENERAL February 6, 1975
The Legislative Auditing Cormnittee
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 EARL R. ADAMS
FORMER CLERK OF THE CIRCUIT COURT
MONROE COUNTY
For the period beginning January 1, 1973,
and ending September 30, 1973,
.r. the date of his retirement from office,
do. and subsequent transactions to December 18, 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
August 1, 1968, and ending December 31, 1972, has been deferred.
(2) Pursuant to Article V, Section 16, of the Constitution of the State
of Florida, as amended in 1972, and Section 34.031, Florida Statutes, the Clerk
of the Circuit Court assumed the duties of County Court Clerk, effective
January 1, 1973, at 11:59 o'clock p.m. , Eastern Standard Time.
:3) 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
�4) 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.
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Par.
No.
(5) In my opinion, the attached financial statements present fairly the
financial position of the office of the Clerk of the Circuit Court at
September 30, 1973, and its income and expenses for the nine-month period then
ended, in conformity with generally accepted accounting principles applied on
a consistent basis.
FINANCIAL POSITION
(6) The financial position of the Clerk's office at September 30, 1973,
is shown on exhibit A.
(7) Liabilities at September 30, 1973, and the closing transactions in
settlement thereof were as follows:
Liabilities at September 30, 1973
Excess Income Payable $ 23,072.27
County Tax Redemptions 21.26
Tax Deed Surplus 3,136.91
State Documentary Stamps Consigned 35,000.00
State Surtax Stamps Consigned $ 8,000.00
Less, Stamps Ordered, September 30, 1973 -1,371. 15 6,628.85
Intangible Tax Collections to be Remitted to State 19,435.61
Registry of Court Funds 120,979.71
State Jury and Witness Advance 52.00
Due to Former Clerk 269.22
Total $208,595.83
Closing Transactions
Resources Transferred:
To Successor:
Petty Cash, September 30, 1973 $ 100.00
Cash in Banks:
Operating Account, October 10, 1973 3,155.05
Registry of Court, October 31, 1973 168,043.54
State Jury and Witness Account, October 31, 1973 20,174.80
Due from Governmental Agencies, September 30, 1973 289.18(1)
State Documentary Stamps on Hand, October 1, 1973 2,751.50
State Surtax Stamps on Hand, October 1, 1973 6,628.85
Total To Successor $201,142.92
To Board of County Commissioners - Payments for Excess
Income, October 10, 1973 $ 23,097.43(2)
To Department of Revenue:
Payment for Documentary Stamps, October 1, 1973 $ 32,248.50
Payment for Intangible Tax, October 1, 1973 19,435.61
Total to Department of Revenue $ 51,684.11
Total Resources Tranferred $275,924.46
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Other Transactions:
Collections from October 1, 1973, to
October 31, 1973 $-70,063.83
Payments to Jurors and Witnesses, October 1,
1973, to October 31, 1973 2,877.20
Refund from Successor, October 10, 1973 -142.00
Withdrawal by Former Clerk, October 10, 1973 100.00
Refund from County, November 15, 1973 -100.00(3)
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Total Other Transactions $-67,328.63
Total $208,595.83
Notes: (1) This amount includes $147.18 of compensation earned but not with-
drawn by the former Clerk, received from Board of County
Commissioners December 18, 1974.
(2) This amount includes $22.04 of compensation earned, but not with-
drawn by the former Clerk, received from Board of County
Commissioners December 18, 1974.
(3) This amount was refunded back to the county on March 31, 1974, by
the successor because he had received a petty cash fund in this
amount from the former Clerk.
(8) Unused receipt blanks, office equipment, and other property in the
former Clerk's custody were transferred to the successor.
TAX REDEMPTIONS
(9) Effective January 1, 1973, the Tax Collector began collecting for the
redemption of tax sale certificates as required by Sections 197.151 and 197.156,
Florida Statutes.
10) Funds on hand at January 1, 1973, for individual and county tax
certificates redeemed prior to that date were properly recorded and disbursed
by the former Clerk. A balance of $21.26 was being held at September 30, 1973.
This amount represented the sum of outstanding warrants which were over three
months old at September 13, 1973. The former Clerk advised the bank on that
date to stop payment of these warrants and the $21.26 was reentered on the
records as funds being held.
COUNTY TAX CERTIFICATES
11) All open county tax certificates on hand at January 1, 1973, were
properly accounted for and were turned over to the Tax Collector pursuant to
Section 197.151, Florida Statutes.
COUNTY LAND SALES
12) There was no record of sales of county foreclosed land during the
audit period.
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No.
TAX DEED SURPLUS
(13) Undistributed surplus proceeds of tax deed sales totaled $3,136.91 at
the close of the audit period.
(14) Tax deed surplus unclaimed for three months or longer on December 31,
1972, was advertised and distributed to the county's General Fund as required
by Section 197.291, Florida Statutes.
FINE AND FORFEITURE TRUST FUND
(15) Except for those fines and forfeitures collected at the Marathon
sub-Courthouse, the Sheriff continued to collect and remit fines, forfeitures,
and court costs arising from offenses tried in County Court until November 1973.
The collections handled by the former Clerk were placed in a special trust
account, and were remitted to the county monthly as required by Section 34.191,
Florida Statutes.
LAW LIBRARY FUND
(16) The former 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
(17) Registry of court funds totaling $120,979.71, including $30,336.53
in interest-bearing certificates of deposit, were held in a local bank at
September 30, 1973. Fees for handling these funds were collected pursuant
to court orders.
SUPPORT FUNDS
(18) The former Clerk received and disbursed support monies under the
provision of the Uniform Reciprocal Enforcement of Support Law (Chapter 88,
Florida Statutes).
(19) Collections in the form of checks were remitted intact to eligible
parties. No fees were charged for these services because none were ordered by
the Court.
INCOME AND EXPENSES
(20) The annual report of income and expenses for the nine months ended
September 30, 1973, was properly prepared and promptly filed.
(21) Exhibit B presents the income and expenses for the year 1973 to
September 30.
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COMPENSATION
Chapter 145, Florida Statutes, governed the former Clerk's annual
compensation. The net undrawn compensation of the former Clerk at September 30,
1973, was $169.22 and is included in the equity of $269.22 shown on exhibit A
and in the liabilities at September 30, 1973, transferred to the Successor as
shown under the heading FINANCIAL POSITION. On December 18, 1974, the former
Clerk received the $169.22 from the Board of County Commissioners.
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'''3) Compensation earned by the former Clerk for 1969 through 1973 to
September 30 was as follows:
Compensation
Earned
1969 $15,536.27
1970 15,192.32
1971 14,827.31
1972 15,058.06
1973 to September 30 12,142.64(1)
Note: (1) This amount does not include
$4,125.01 that was paid by the
Board of County Commissioners
directly to the former Clerk as
personal income for serving as
Clerk of the County Court.
RETIREMENT AND SOCIAL SECURITY
24) The Clerk properly deducted retirement and social security contribu-
tions 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
25) Records were adequately kept. Collections were deposited or remitted
intact. Monthly reconciliations were made for all bank accounts.
AGENT FOR THE BOARD OF TRUSTEES OF THE
INTERNAL IMPROVEMENT TRUST FUND
26) The former Clerk did not handle any transactions of record 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.
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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
FORMER CLERK OF THE CIRCUIT COURT
BALANCE SHEET
September- 3o, 7973
ASSETS
Cash on Hand $ 200. 00
Cash in Banks 198, 726. 30
Due from Governmental Agencies 289. 18
TOTAL $199, 215. 48
LIABILITIES AND FEND BALANCE
Liabilities:
County Tax Redemptions $ 21. 26
Tax Deed Surplus 3, 136. 91
Registry of the Court Funds 120, 979.71
State Documentary Stamps Consigned $ 35, 000. 00
Less, Stamps on Hand a, 7_7 .pr 02, 248. 50
State Surtax Stamps Consigned $ 8, 000. 00
Less, Stamps on Hand and on Order -8.002.6e _ _
Juror and Witness Payroll Funds Consigned $ 18, 000. 00
Less, Payrolls on Hand -17,gg8. 00 52.00
Intangible Tax Collections on Hand 19, 435. 61
Excess Income Payable:
Prior Years 1, 095. 33( 1)
1973 to September 30, Exhibit B 21, 976. 94
Total Liabilities $198, 946. 26
Fund Balance:
Former Clerk' s Equity 269. 22
TOTAL $199, 215. 48
Note: (1) Excess Income - Prior Years:
Year Accrued Reported Difference
and Remitted
1969 $ 17, 740. 46 $ 16, 221. 81 $1, 518. 65
1970 35, 516. 76 35. 467. 59 49. 17
1971 61, 076. 69 60, 991. 12 85. 57
1972 47, 815. 63 48, 373. 69 -55 8. 05
Total $162, 149. 54 $161, 054. 21 $1, 095. 33
EXHIBIT - A
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MONROE COUNTY EXHIBIT - B
FORMER CLERK OF THE CIRCUIT COURT
INCOME ACCOUNT
January 1, 1973 to September 3a, 1973
Gross Income
Fees Earned:
Tax Fees $ 420. 00
Civil Docket Fees 11, 351. 00
Recording Fees 90, 591. 00
Probate Fees 8, 402. 25
Marriage Licenses 1, 178. 00
Certified and Other Copies 5, 692. 15
Other Fees 7, 865. 84
Income as Clerk of the Board of County
Commissioners ex officio ( 1) 42, 499. 99
Total Gross Income $168, 000. 23
Expenses ( 1)
Salaries $107, 435. 23
Payroll Matching 11, 113. 37
Instrument Processing 9, 793. 58
Postage 1, 789.95
Contractual Services 1, 335. 00
Travel 792. 90
Association Dues 700. 00
Repairs and Maintenance 316. 00
Legal Expenses 250.00
Machine Rental 240. 00
Office Supplies 160. 70
Miscellaneous 3. 92
Total Expenses $133, 880. 65
Net Income S 34, 119. 58
Compensation 12, 142. 64
Excess Income $ 21, 976. 94
Note: (1) This statement does not include a $75 monthly travel
allowance or a $4, 125. 01 salary supplement as Clerk
of the County Court which were paid directly to the
former Clerk by the Board of County Commissioners.
EXHIBIT - B
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e HE ST
/Awe STATE OF FLORIDA
OFFICE OF THE AUDITOR GENERAL
"co,
ERNEST ELLIS0N,c.a A. Tallahassee, Florida
AuE^OR GENERAL February 6, 1975
The Legislative Auditing Comittee
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 RALPH W. WHITE
CLERK OF THE CIRCUIT COURT
MONROE COUNTY
'r• For the period beginning October 1, 1973,
iO• 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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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
Exhibit B presents the income and expenses for the period from
October 1, 1973, to March 31, 1974.
-5) Income and expenses accrued to March 31, 1974, were properly recorded.
L6) 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
'-7) The Clerk's annual compensation was governed by Chapter 145, Florida
Statutes, and was correctly paid.
RETIREMENT AND SOCIAL SECURITY
L8) 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
L9) 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.
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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, 1974
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, 51
Advertising - Tax Deeds 25, 00
Registry of the Court Funds 93, 251.00
State Documentary Stamps Consigned $ 40, 000. 00
Less, Stamps on Hand and Ordered 30, 6gq. zc 7, 3.50.90
State Surtax Stamps Consigned $ 8, 000,00
Less, Stamps on Hand -E,aH.. zo 1, 510, 90
Juror and Witness Payroll Funds Consigned S 25, 000, 00
Less, Payrolls on Hand -:'d,gci .4e 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 Liabilities 6173, 559.64
Fund Balance:
Clerk' s Equity 63.00
TOTAL $173,622,64
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 EXHIBIT - B
CLERK OF THE CIRCUIT COURT
INCOME ACCOUNT
October 1, 2973 to March gi, 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 $ 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: (1) 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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