Report No. 07658, Monroe County 7658
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STATE OF FLORIDA
OFFICE OP THE AUDITOR °ENRRA'.
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^44 MONROE COUNTY x**
BOARD OF COUNTY COMMISSIONERS
As of September 30, 1970
7658
STATE OF FLORIDA
OFFICE OF THE AUDITOR GENERAL
Report on Audit
of the Accounts of
MONROE COUNTY
BOARD OF COUNTY COMMISSIONERS
As of September 30, 1970
Dated: January 17, 1972
Ir STATE OF FLORIDA
0 OFFICE OF THE AUDITOR GENERAL
�+OO ../0
ERNEST ELLIS0N,C.a A. Tallahassee, Florida
AUDITOR GENERAL January 17, 1972
The Legislative Auditing Committee
of the Legislature
and the
Governor of Florida
Sirs:
Pursuant to law, I have directed that an audit be made of the
accounts and records of the
BOARD OF COUNTY COMMISSIONERS
MONROE COUNTY
For the fiscal year ended September 30, 1970,
and present this report thereon.
Pursuant to the provisions of Section 11.45(4), Florida Statutes,
an audit by this office of the accounts and records for the fiscal years
ended September 30, 1968, and September 30, 1969, has been deferred.
PERSONNEL
The personnel of the Board was as follows:
District
No.
John W. Parker 1
William A. Freeman, Jr. 2
Harry S. Pritchard 3
Gerald Saunders, Mayor 4
Harry Harris, Mayor Pro Tem 5
Earl H. Adams, Clerk and Auditor
1
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.
General fixed assets, which were not included in the prior audit
report, are shown in this report.
The records are required to be kept in accordance with the uniform
system of accounts prescribed by the State Department of Banking and Finance
pursuant to Sections 128.01 and 129.01(2)(a), Florida Statutes.
In my opinion, subject to the comments above, the attached financial
statements present fairly the financial condition of the Board at September 30,
1970, and the results of its financial operations for the year then ended,
in conformity with generally accepted governmental accounting principles applied
on a basis consistent with that of the last audit report.
FINANCIAL CONDITION
The Board's financial condition at September 30, 1970, is shown on
exhibit A.
Sufficient funds were available for current operations and debt
service.
FINANCIAL OPERATIONS
A review of financial operations indicated that the finances of the
Board were fairly well managed.
Temporarily idle funds were placed on interest bearing time deposits.
Interest earned was not computed and credited quarterly as required by Section
136.04, Florida Statutes. The amount of interest received on time deposits
during the audit period was $27,268.61.
Financial transactions of several bond funds were administered by
trustee banks in accordance with the terms of the related bond resolution.
County financial records were maintained on the basis of debit and credit memos
and/or statements provided by the trustee banks. Interest and profits on
investment transactions by the trustee banks amounted to $23,247.33.
Prenumbered receipts were issued for all collections of record and
internal control procedures appeared adequate except for some instances in
which receipts issued by the zoning department and some libraries were not
reconciled with the related deposits.
Chapter 63-1631, Special Acts of 1963, authorized the Board to grant
garbage collection franchises and to receive a fee for granting the franchise
rights. The Board had made several of these franchise grants for five-year
periods at a fee of 3% of gross revenue. The Board also had in effect a
30-year cable television system franchise. This was granted in March 1965 for
a $10 fee. Chapter 65-1916, Special Acts of 1965, authorized the Board to
grant this type of franchise and ratified any agreements in this connection
already entered into by the Board.
2
Improvements were made over collection procedures in connection with
lease agreements. It was noted, however, that verification of gross revenue
figures submitted by certain lessees at the airport and by holders of garbage
collection franchises were not being made by the Board.
Bonds were not required to be given to the Board by veterinarians
for dog tags issued to them to ensure the return of the licenses and/or the
remittances of money collected for their sale.
Purchasing procedures were generally adequate, except competitive
bids required by Chapter 59-1580, Special Acts of 1959, were not obtained for
purchases of asphalt and cold mix totaling $3,402.19 and sign materials totaling
$3,060.42. Although the individual purchases of these items did not exceed
the amount required to be bid, they were items of regular use for which quantities
needed could have been estimated and bids requested on the basis of unit prices
(see Attorney General's Opinions Nos. 049-149 and 052-50, Biennial Reports,
1949-1950, page 171, and 1951-1952, page 226). Expenditures were generally
well supported except in a few instances which were discussed with the Clerk of
the Board.
Board members were reimbursed for official travel as follows
pursuant to Chapter 65-1180, Acts of 1965:
1. Ten cents per mile traveled regardless of the method of travel.
2. Per diem of $25 for any part of a day when travel was out of the
county. Per diem of $1.50 for any part of a day when travel was
within the county except for attending board meetings.
Chapter 69-1314, Special Acts of 1969, authorized the creation of
the Historical, Restoration, and Preservation Commission for Monroe County.
Pursuant to this law, the Board made a lump-sum payment of $10,000 to the
Commission. The Board also, during the audit period, paid $7,500 to the
Guidance Clinic of the Florida Keys, Inc. , pursuant to Chapter 67-1728,
Special Acts of 1967.
An annual salary of $12,500 for the County Solicitor of the Criminal
Court of Record was provided by Chapter 65-1104, Acts of 1965, and Chapter
70-492, Acts of 1970. The annual salary of assistant county solicitors was
governed by Chapter 69-569, Acts of 1969, which provided $7,500 per annum, and
by Chapter 70-492, Acts of 1970, effective June 24, 1970, which increased the
amount to $9,500 per annum. During the fiscal year over- and underpayments
were as follows:
Underpaid
Overpaid
Nathan E. Eden $159.93
Manual W. James 221.71
Robert T. Feldman -83.35
The Board made payments to the County Solicitor for clerical and office
expenses and to the Assistant County Solicitors for office expenses. These
payments were made in accordance with the provisions of Chapters 65-1104, Acts
of 1965, and 69-569, Acts of 1969. Authorization for the budgeting and direct
payment by the Board of the cost of operating the County Solicitor's office was
provided by Chapter 70-492, Acts of 1970, which became effective June 24, 1970.
3
The Board, on July 7, 1970, approved participation by Monroe County
in the providing of matching funds for a Federal grant application to be made
by the South Florida Everglades Area Planning Council. The county's portion
of $415 was subsequently paid to the Council.
Most of the minor road repairs and maintenance was done by county
employees under the supervision of Board Member Harris. Major road work was
done under contracts approved by the Board.
Welfare operations of the Board were handled by one county employee.
In some instances, payments made to food and drug stores for items furnished
to welfare recipients were not adequately supported or documented in that the
payment records did not always show the name of the individual receiving the
drugs or did not include a signed receipt for groceries purchased.
The liility
d
ri
leased to the Keyrrance West rArt Band Historical on
county
Under theptermswh of cthe was
lease the Society was required to pay for liability insurance. The lease
with the District School Board mentioned in audit report No. 6958 was changed
to provide for the county to carry all insurance on the building leased from
the District School Board.
The airport manager, a Board employee, collected parking meter and
vending machine receipts. The total amounts collected of record were deposited
in the appropriate county fund, and payments of amounts owed to lessees were
subsequently made by the county warrants.
Section 197.650, Florida Statutes, requires that foreclosure pro-
ceedings on county tax certificates be instituted by the Board within ninety
days after the certificates are certified by the Clerk. The Board had not
foreclosed on eligible certificates dated 1943 through 1947, 1949, 1962, 1964,
and 1967. Certificates over twenty years old are subject to cancellation
(Section 197.625, Florida Statutes, and Attorney General's Opinion No. 059-348).
A statement of revenue and expenditures for the fiscal year ended
September 30, 1970, is shown on exhibit B.
INTEREST AND SINKING FUNDS
FOR CERTIFICATES OF INDEBTEDNESS OF 1965
As discussed in prior audit reports, the Citizens Bank and Trust
Company, Sarasota, Florida, was designated by the Board as the depository
for all the Interest and Sinking Funds and Accounts required for the debt
service of the certificates of indebtedness of 1965.
The Attorney General in his opinion No. 067-14, dated March 13,
1967, advised that trust monies or special tax monies collected for and pledged
to the payment of bonded indebtedness are not to be deemed county funds within
the purview of Chapter 136, Florida Statutes, and the deposit and investment
of trust funds shall be in accordance with and governed by the resolutions,
the validating decree of the court, and other documents and instruments making
up and constituting the bond contract with the bondholders.
4
A total of $106,284.15 was deposited with the Sarasota bank during
the audit period. The bank placed this amount in the sinking fund account of
the trust funds. According to the terms of the certificates resolution,
$27,469.07 of these deposits should have been credited to either the reserve
account or the redemption account.
Agreements were on file between the Board and the bank regarding
the amount of the fees to be paid for the bank's services.
A summary of the transactions during the audit period for the trust
funds held by the Citizens Bank and Trust Company, Sarasota, is as follows:
Cash Balances, October 1, 1969 $183,901.38
Receipts:
Taxes and Tax Redemptions $106,284.15
Interest and Profit on Investments 8,133.62 114,417.77
•
Total Available $298,319.15
Expenditures:
Principal and Interest on Certificates $ 78,812.50
Bank Fees 79.95
Loss on Sale of Investments 22.67
Miscellaneous 19.53 78,934.65
Cash Balances, September 30, 1970 $211,384.50
CARD SOUND BRIDGE REVENUE BONDS
The Card Sound Bridge Revenue Bonds discussed in audit report
No. 6958 were sold on April 30, 1968. Information relating to this issue
is shown below:
Amount Authorized and Issued $2,600,000
Sold to Goodbody and Co.
Financial Advisor Goodbody and Co.
Best Bid Yes
Purpose Construction of a Bridge
Across Card Sound in the
Northern Part of Key Largo
Authority Resolution No. 54A-1967
Date of Issue September 1, 1967
Date of Sale April 30, 1968
Date of Delivery May 15, 1968
Denomination $5,000
Maturities September 1, 1997
Callable All Subject to Redemption on
September 1, 1977 or Thereafter
5
Interest Rate, $ 5 3/4
Proceeds from Sale:
Par Value $7,600,000.00
Discount -76,570.00
Accrued Interest 30,730.44
Total
$2,554,160.44
Cost Incurred:
Financial Consultants $52,000
Resolution No. 31-1968, passed April 30, 1968, amended the original agreements
with the financial consultant whereby Goodbody and Co. agreed to handle all
necessary expenses involved in bringing the bonds to sale for a fee of 2% of
the par value of the bonds actually sold.
Construction of the bridge was completed at a total cost to the
county of $2,204,497.09, and it was opened for traffic in July 1969.
Procedures established to account for toll receipts and ticket sales
appeared to be adequate. Collections of record were properly deposited intact
daily and were compared and reconciled with automatic transaction and axle counts
by the manager. In some cases, books of tickets were mailed to private parties
prior to payment being received. This is apparently in violation of Article VII,
Section 10, of the State Constitution.
Interest payments were current at September 30, 1970. However,
sufficient tolls were not collected during the fiscal year 1969-70 to provide
the revenues required by the bond resolution, as shown by the following
tabulation:
Total Tolls Required to be Collected to Comply
with the Bond Resolution $393,777.72
Total Tolls Collected 200,890.70
Deficiency in Tolle Collected $192,887.02
BUDGETS
Budgets were properly prepared and usually properly amended. One
budget appropriation item in the Law Library Fund was overspent, which is in
violation of Section 129.07, Florida Statutes. A summary of budgets is shown
on exhibit C.
TAXES
Millages and taxes levied on the 1968 and 1969 general tax rolls
were as follows:
s
1 9 6 8 1 9 6 9
Mills Amount Mills Amount
(1) (1)
Board of County Commissioners:
General Fund 3.418 $1,037,967.02 3.793 $1,190,676.58
Fine and Forfeiture Fund .990 300,639.95 2.110 662,358.98
Road and Bridge Fund .481 150,992.73
Bond Interest and Sinking Funds:
Substation Bonds .026 7,895.60 .020 6,278.28
Certificates of Indebtedness
of 1965 .349 105,983.18 .349 109,556.06
District School Board 8.990 2,730,053.70 10.700 3,358,882.01
Health Unit .200 60,735.34 .230 72,200.27
Anti-Mosquito District 1.000 303,676.72 1.000 313,914.21
Monroe General Hospital .750 227,757.54 .750 235,435.65
Lower Keys Hospital District 188,592.97 194,862.22
Central and Southern Florida
Flood Control District 2,411.70 3,403.21
Penalties and Breakage 1,433.09 _ 2,920.20
Total 15.723 $4,967,146.81 19.433 $6,301,480.40
Note: (1) Only county-wide millages are shown.
INSURANCE
An insurance register was maintained.
The Board's insurance coverage included public property liability,
fire and extended coverage, money and securities, public employees bonds,
automobile comprehensive and liability, workmen's compensation, and group
employees health insurance.
Section 219.02(3), Florida Statutes, requires the Board to provide
adequate insurance for all county offices. Although the policies did not
specifically list each county office, it was stated by the insurance agent
that the money and securities and public employees bonds coverages did include
all county offices.
The $1,000 bond required by Chapter 63-1637, Special Acts of 1963,
was not on file for the dog impounding officer.
ADVERTISING AND PUBLICITY
Chapter 65-1938, Special Acts of 1965, authorizes the Board to levy
taxes not to exceed one mill for use by the Monroe County Advertising Com-
mission for advertising and giving publicity to the advantages, facilities,
and productions of the cities, towns, and adjacent territories within the
county. This Act:
a. Prohibits the funds so raised pursuant to this Act from being
expended for executive or secretarial salaries or wages of
members or employees of the advertising commission.
7
b. Authorizes the Advertising Commission to contract with any
duly licensed advertising agency for advertising purposes.
c. Allocates $5,000 each year to the Board of County Commissioners
to be expended at its discretion for the entertainment of
individuals and/or groups that it determines is appropriate and
advantageous to the county.
d. Authorizes the Advertising Commission, under certain conditions,
to make expenditures to chambers of commerce for advertising
purposes not including entertainment or salaries.
It appeared that the expenditures for advertising and publicity, totaling
$100,197.18, were made in accordance with the law except bids for printing
were not requested. In several instances, payments in excess of $1,000 were
made for the printing of various brochures. These payments, totaling $16,184.97,
were made without the benefit of competitive bids. Although Chapter 65-1938,
Special Acts of 1965, states that the Commission "may engage in such advertising
within the limits of the funds appropriated for advertising as said advertising
commission may deem appropriate," public policy requires that expenditures
of public funds must be made on the basis of competitive bids whenever possible.
RECORDS AND INTERNAL CONTROL
Records were generally well kept on forms prescribed for the
uniform system of accounts. Several instances were noted where receipts
and expenditures were posted to wrong accounts.
The minutes, with the exception of a few minor errors noted which
were brought to the Clerk's attention, were complete, properly signed,
indexed, and appeared to contain all the official actions of the Board.
Salaries were paid semi-monthly and were properly processed by use
of a separate payroll bank account. Time and leave records were kept for all
employees.
Improvements were noted regarding records kept of tangible personal
property; however, several exceptions to Chapter 274, Florida Statutes, and
regulations issued pursuant thereto were still evident. Master control cards
were not adequately kept. Amounts reported to the State Department of Banking
and Finance for September 30, 1970, did not reflect transactions of the last
three months of the audit period. In some instances, the locations shown were
not current and some items were not tagged. Instances were noted where inven-
tories of some items were not taken annually and once upon the change of
custodians. The property tags used were not of a permanent nature. Some
equipment purchased, or donated to the Board, was not posted to the property
records. The following items were not located for audit verification:
B
Item Property Number Cost
Wheelchair 241-146 jl 4$ 84.60
Typewriter 241-215 `- 212.50
Air Compressor-7/% i / 672-14 - 35.00
Sweeper W/Brush I)`//4/771 422-42 `4 62.67 1
85 ��1/
Transmitter 422A-1 415. M/ d «;
J:
Inventory records were not used to control and account for materials
and supplies. It was stated by the Clerk that the Board did not maintain any
large supply of these items. Final disposition and use of materials and
supplies purchased could generally be determined from information on the
invoices and the daily work reports. It. was again discussed with the Clerk
that the daily work reports from a few locations needed improvement to
properly account for the materials and supplies used at the locations and
that a system to periodically check the reports should be established.
Some improvements were still needed in the records kept by the
building and zoning office to properly show how the different types of fees
collected were determined.
Improvements were noted in records kept of motor vehicle registra-
tions and permanent license plates.
Witness payrolls paid by the Board were correctly certified.
Social security checks received by persons living in the County Home
were properly handled by processing the transactions through the Board's regular
accounts.
COMPENSATION
The Board members were correctly paid compensation in the amount of
$6,000 each for 1969-70, pursuant to Chapter 145, Florida Statutes; however,
group insurance premiums authorized by Chapter 63-1635, Special Acts of 1963,
were paid for each Board member. In opinions Nos. 071-121 and 071-157 the
Attorney General ruled such premium payments to be additional compensation
for county officers, and that special or population acts existing on July 1,
1969, and authorizing such payments were repealed by Section 145.131, Florida
Statutes, 1969. The payments for group insurance premiums from July 1, 1969,
to September 30, 1970, amounted to $138.47 for each Board member; therefore,
this amount plus any subsequent payments of group insurance premiums should be
recovered from each Board member.
The Supervisor of Elections was likewise overpaid $138.47, the amount
of group insurance premiums paid by the Board for the period from July 1, 1969,
to September 30, 1970.
9
CAPITAL OUTLAY FUNDS
There were no major capital outlay programs in existence during the
audit period. The balances in the Capital Outlay Funds at September 30,
1970, consisted of the following and were earmarked for future capital outlay
expenditures at the airport and bridge, respectively:
Airport Development and Replacement Fund $ 9,944.54
Card Sound Bridge Renewal and Replacement Fund 12,757.20
Total
$22,701.74
RETIREMENT AND SOCIAL SECURITY
Retirement and social security contributions were deducted from the
salaries of all eligible officials and employees and remitted to the proper
agency.
MONROE COUNTY LIBRARY
The Board of County Commissioners levied taxes and paid the expenses
for the operation and maintenance of the Monroe County Library as authorized by
Chapter 150, Florida Statutes. The Library and its branches were operated
under the administration of a separate board appointed by the Governor as
provided by law.
Certain fees were collected by the library which were deposited
with the county. In some instances, funds were collected for book deposits
which were administered only by the library. This audit covers only the
revenue and expenditures for the library as shown on the county's records
except for certain procedures and records noted during my review of the Board's
records and property.
Improvements were noted in the records and procedures at the library.
Although prenumbered receipts were issued for collection of fines and lost
books, additional internal controls were needed in that receipts issued were
not always compared with deposits.
10
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 Statement of Changes in Reserves and Fund Balances.
EXHIBIT - B Statement of Revenue and Expenditures.
EXHIBIT - C Summary of Budgets.
Respectfully submitted,
(Signed) Ernest Ellison, C.P.A.
Auditor General
Audit made by:
(Signed) John A. Auner
11
EXHIBIT - A MONROE COUNTY
BOARD OF COUNTY COMMISSIONERS
COMBINED BALANCE SHEET
September 30, 1g7o
TOTAL
ASSETS AND OTHER DEBITS
Assets - Other than Fixed:
Petty Cash
Cash in Banks $ 100. 00
Investments 1,763, 258. 21
Loan Receivable 255, 046. 43
Fixed Assets: 50, 000. 00
Land
Buildings and Other Improvements 1 , 829, 164. 00
Motor Vehicles 3, 435, 898. 13
Furniture and Other Equipment 310, 419. 79
Roads and Bridges 629, 942. 03
Other Debits: 4, 439, 814. 20
Amount Available for Debt Service 481, 209. 16
Amount to be Provided for Debt Service 8, 426, 040. 12
TOTAL $21 , 610.681. 07
LIABILITIES, RESERVES, AND FUND BALANCES
Liabilities:
Vouchers Payable $ 25, 115.89
Lease-purchase Contracts Payable 53, 845. 28
Bonds and Certificates Payable 4, 107, 000. 00
Interest Payable in Future Years 4, 746, 404. 00
Total Liabilities $ 8, 932, 365. 17
Reserves and Fund Balances:
Reserve for Long-term Debt Service $ 481, 209. 16
Reserve for Future Capital Outlay 22, 701. 74
Investment in Fixed Assets 10, 635, 026. 15
Unappropriated Fund Balances 1, 539, 378. 85
Total Reserves and Fund Balances $12, 678, 315. 90
TOTAL
$21,610,681 . 07
EXHIBIT - A
12
EXHIBIT .- A
OPERATING INTEREST CAPITAL GENERAL FUNDED AND
FUNDS AND SINNING OUTLAY FIXED DEFERRED DEBT
FUNDS FUNDS ASSETS AND INTEREST
$ 100. 00 $ $ $ $
1 , 514, 394. 74 238, 163.30 10, 701. 17
243, 045. 86 12. 000. 57
50, 000. 00
1 , 824, 154. 00
3, 435, 896. 13
310, 419.79
629,942. 03
4, 434.614. 20
481, 209. 16
8, 426, 040. 12
$1, 564. 494.74 $481 . 209. 16 $22, 701 .74 $10, 635, 026. 15 $8,907, 249. 28
$ 25, 115. 89 $ $ $ $
53, 845. 28
4, 107, 000. 00
4,746, 404. 00
$ 25, 115. 89 $
$ _ _ $8,907, 249. 28
-
$ $481 , 209. 16 $ $ $
22, 701 .74
10, 635, 026. 15
1, 539, 378. 85
$1, 539, 378. 85 $481, 209. 16 $22,701 .74 $10,635, 026. 15 $ - -
$1, 564, 494. 74 $481 , 209. 16 $22,701.74 $10, 635, 026. 15 $8, 907, 249. 28
EXHIBIT A
13
SCHEDULE z -A MONROE COUNTY
BOARD OF COUNTY COMMISSIONERS
STATEMENT OF CHANGES IN RESERVES AND FUND BALANCES
For the Fiscal Year Ended September 30, 197o
Total Operating Interest Capital General
Funds and Sinking Outlay Fixed
Funds Funds Assets
Reserves and Fund Balances,
October 1, 1969 $12,479.908.42 $1,119,336.08 $462,155.95 $ 7.486.64 $10,892.009.75
Add. Excess of Revenue Over
Expenditures 455,311.08 421,042.77 19,053.21 15,215.10
Less, Decrease In General
Fixed Assets 256,983,60
-256,983.60
Reserves and Fund Balances,
September 30, 1970 512,678,315.90 $1,539,378.85 5481,209.16 522,701.74 $10,635,026.15
.SCIEDULE 7-A
14
MONROE COUNTY EXHIBIT - B
BOARD OF COUNTY COMMISSIONERS
STATEMENT OF REVENUE AND EXPENDITURES
For the Fiscal Year Ended September 30, t97o
Total Operating Interest Capital
Funds and Sinking Outlay
Funds Funds
Revenue:
Federal Sources $ 27,347.55 $ 26.162.52 $ $ 1.185.03
State Sources 717. 576.55 713,826.55 3.750.00
Local Sources
2,819,547.14 2,679,322.41 138,694.66 1 .530.07
Total $3.564,471.24 83,419,311.48 $142,444.66 $ 2,715.10
Nonrevenue 1,667.42 1,667.42
Incoming Interfund Transfers 364,431.25 195,968.97 155,962.2E 12.500.00
Total 63,930,569.91 $3,616,947.87 $296,408.94 $15,215.10
Expenditures:
GG
eneral Government
$1,025,465.06 S1,025,465.06 .$ $
Law Enforcement 710,]73.82 710,773.82
Highways 366,850.79 366.850.79
Welfare 152.775.42 152.775.42
Auxiliary Operations 535,712.18 535,712.18
Total Operating and Maintenance $2,791.577.27 62,791, 577.27 $ - - $
Debt Service 294.333.12 15.000.50 279,332.62
Distributions to Other Agencies 24,573.93 24.573.93 21.11
Miscellaneous Refunds 343.26 322.15
Outgoing Interfund Transfers 364,431.25 364,431.25
Total S3,475,258.83 $3,195.905.10 $279,353.73 $ - -
Excess of Revenue Over Expenditures $ 455,311.08 $ 421,042.77 $ 19,053.21 815. 215.10
EXHIBIT — B
15
EXHIBIT - C MONROE COUNTY
BOARD OF COUNTY COMMISSIONERS
SUMMARY OF BUDGETS
For the Fiscal Year Ended September 30, tg7o
Budgeted Actual Budget
Difference
Revenue
Operating Funds:
General $1,759,101.60
Road and Bridge 51,925,240.64 $ 166,139.04
Fine and Forfeiture 436,489.39 454,530.20 18,040.81
772,255.63 847,708.94 75,453.31
Airport Revenue 102,200.00 112,234.39
Airport Operation and Maintenance 72.293.00 72,293.00 10,034.39
Law Library 3,300.00 4,050.00
Card Sound Bridge Revenue 750.00
275,000.00 200,890.70 -2u,109.30 Interest and Sinking Funds:
Jail and Substation Building, 1962 6,308.98 9,842.28
Airport Interest and Sinking. 3,533.30
1956 10,378.75 10,378.75 2,080.11
Airport Interest and Sinking, 1956 10.378.75 10.378.75
Airport Reserve, 1956 1,792.47 2,343.97
Certificates of Indebtedness of 1965 117.206.07 788. 30
Card Sound Bridge 137,3I9.57 ,778,30
183.675.00 137,399.59 -u 46 6,295.u]
Capital Outlay Funds:
Airport Development and Replacement 1,584.36 2,457.90
873.54
Total Revenue $3,776,286.92 $3,930,569.91
Beginning Balances $ 638,575.13
949,403.54 1,587,978.67 638,575.13
Total 44,725,690.46 $5,518,548.58 $ 792,858.12
EXHIBIT - C
(Continued)
16
MONROE COUNTY EXHIBIT, - C
(Con t i n?le dl
BOARD OF COUNTY COMMISSIONERS
SUMMARY OF BUDGETS
For the Ftscal Year Ended September qo, ig7o
Budgeted Actual Budget
Difference
Expenditures
Operating Funds:
General $1,823.349.02 $1.590,930.30 $ 232.416,72
Road and Bridge 479,664.92 418.585.55 61.079.37
Fine and Forfeiture 827,642.85 B05,.730.55 21,912.30
Airport Revenue 117,090.00 114,811.75 2,278.25
Airport Operation and Maintenance 73,318.00 63.960.92 9,357.08
Law Library 3.135.00 3,206.45 -91.U5
Card Sound Bridge Revenue 264,875.00 1913,679.58 66,195.42
Interest and Sinking Funds:
Jail and Substation Building, 1962 8,493. 53 8,251.58 241.95
Airport Interest and Sinking, 1955 34.544.87 32,140.00 2,404.87
Airport Interest and Sinking, 1956 10.527.50 10,527.50
Airport Reserve. 1956 1,702.85 1.702.85
Certificates of Indebtedness of 1965 127.345.77 78,934.65 48,411.12
Card Sound Bridge 262,096.37 149,500.00 113,396.37
Capital Outlay Funds:
Airport Development and Replacement 9,491,78 9,491.78
Total Expenditures $4,044.075.46 $3,475,250.83 $ 568,016.63
Ending Balances 681,615.00 2,043,289.75111 -1 ,361 ,674.75
Total $4.725,690.46 $5. 518,548.50 $ -792,658.12
Notes: Overexpenditures of budget appropriation items, which are in violation of Section
129.07, Florida Statutes, are shown below:
Fund and Appropriation Item Budgeted Expenditure Overspent
Operating Funds:
Law Library:
Purchase Law Library Books $1.859.11 $3,206.45 $1,347.34
III Total Reserves and Fund Balances. Exhibit A $12.670,315.90
Less, Investment in Fixed Assets 10,635,026.15
Ending Balances, Above $ 2,043,289.75
EXHIBIT - C
17