Report No. 08875, Sheriff 8875
STATE OF FLORIDA
OFFICE OF THE AUDITOR GENERAL
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*** MONROE COUNTY ***
SHERIFF
For the Period
October 1, 1973 to April 30, 1975
8875
STATE OF FLORIDA
OFFICE OF THE AUDITOR GENERAL
Report on Audit
of the Accounts of
MONROE COUNTY
SHERIFF
For the Period
October 1, 1973 to April 30, 1975
Dated: November 22, 1976
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# 4 46 .STATE OF FLORIDA
.i� P' OFFICE OF THE AUDITOR GENERAL
4�ewe,.
ERNEST ELLISON.C.R A. Tallahassee, Florida
Auoi.oR GENERA. November 22, 1976
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 R. L. "BOBBY" BROWN
MONROE COUNTY
SHERIFF
For the period beginning October 1, 1973,
Par, and ending April 30, 1975,
No.
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 September 30, 1973, has been deferred.
(2) My examination did not include transactions relating to the Inmate
Trust Fund as it constituted private funds that were not commingled with
official funds.
SCOPE AND OPINION
(3) I have examined the financial statements of the various funds and
account groups of the office of the Sheriff of Monroe County for the fiscal
year ended September 30, 1974, and the seven-month period ended April 30, 1975.
My examination was made in accordance with generally accepted auditing standards,
and accordingly included such tests of the accounting records and such other
auditing procedures as I considered necessary in the circumstances.
1
Par.
No.
(4) The Sheriff did not keep a self-balancing group of accounts for
general fixed assets and there were no records showing the total of the
subsidiary records for these assets. Therefore, a statement of general fixed
assets as required by generally accepted accounting principles is not included
in the attached financial statements.
(5) In my opinion, except for the lack of a statement of general fixed
assets, the accompanying financial statements present fairly the financial
position of the office of the Sheriff of Monroe County at April 30, 1975, and
the results of operations of the General Fund and the Special Revenue Funds for
the fiscal year 1973-74, of the General Fund for the seven-month period ended
April 30, 1975, and of the Agency (Trust) Funds for the period from October 1,
1973, to April 30, 1975, in conformity with generally accepted accounting
principles applied on a consistent basis.
FINANCIAL POSITION
(6) Except for general fixed assets, the financial position of the
Sheriff's office at April 30, 1975, is shown on exhibit A.
(7) Ledger accounts were not kept for the total value of equipment owned
by the Sheriff's office and the records and procedures to account for these
assets were inadequate and/or inaccurate. For the deficiencies noted, see the
comments under the heading GENERAL FIXED ASSETS.
Revenues and Expenditures
(8) A statement of the budgeted and actual amounts of revenues and
expenditures for the General (Operating) Fund is shown on exhibit B.
(9) The annual reports required by Sections 116.03 and 218.36, Florida
Statutes, were properly filed with the Board of County Commissioners and the
Department of Banking and Finance. The unexpended budget balance for 1973-74
was promptly refunded to the county.
(10) Although the total expended in 1973-74 was within the total budgeted
amount, the expenditures within the category "Expenses Other Than Salaries" was
$2,029.69 greater than the amount budgeted.
(11) A monthly automobile allowance of $150 to the Sheriff and from $50
to $150 to several deputies were paid for the official use of their private
automobiles. These payments were authorized by Chapter 65-1062, Acts of 1965.
(12) Records for investigation expenditures were kept in the manner
authorized by Section 30.50(2), Florida Statutes.
(13) Expenses were properly supported, except that the Sheriff still did not
have proper records and procedures to control long-distance telephone calls.
2
Par.
No.
Compensation
(14) The Sheriff's compensation was at the annual rates of $19,500 for the
fiscal year 1973-74 and $22,221 for the fiscal year 1974-75. These amounts were
provided by Sections 23.078(2) (a) , 145.071, and 145. 18, Florida Statutes, and
were correctly withdrawn by the Sheriff.
Retirement and Social Security
(15) The retirement and social security contributions were properly
deducted by the Sheriff from the salaries paid to all eligible employees.
These contributions, together with contributions for his personal account,
were promptly remitted.
Insurance
(16) Insurance for false arrest liability, bodily injury, property damage
liability, automobile liability, automobile comprehensive and collision, and
a public employees blanket bond for faithful performance was carried with
private commercial companies.
FINANCIAL OPERATIONS - SPECIAL REVENUE FUNDS
(17) During the audit period the Sheriff's office participated in two
Federally funded LFAA projects which were administered by the State. A state-
ment of the revenues and expenditures for these projects is shown on exhibit D.
(18) The Satelite Crime Laboratory Project begun in 1970 was for the
purpose of developing additional crime laboratory facilities. A separate bank
account and adequate financial records were maintained for this project.
(19) The grant for the Regional Criminal Justice Communications Project
was received in January 1974. A State warrant for $6,400 as the State's portion
of this grant was made payable to the Monroe County Board of County Commissioners
who endorsed it over to the Sheriff. The project purpose was basically to
increase the communications and information transfer capabilities of all elements
of a four-county (Broward, Dade, Palm Beach, and Monroe) criminal justice system
through the implementation of new systems, with associated personnel and equip-
ment. The expenditures made from the grant were for payments to a communications
engineering firm which, according to the Sheriff's administrative officer, was
selected by the regional council for criminal justice planning and assistance.
A separate bank account was kept for the funds; however, financial accounts and
records as required by Chapter 219, Florida Statutes, and generally accepted
accounting principles were not maintained. Bank statements, canceled checks,
and invoices to support the disbursements were kept.
3
Par.
No.
FINANCIAL OPERATIONS - AGENCY (TRUST) FUNDS
(20) A statement of the cash receipts, disbursements, and balances for
trust collections in the Agency (Trust) Funds is shown on exhibit G.
(21) Effective January 1, 1973, under the provisions of Section 34.191(1) ,
Florida Statutes, fines and forfeitures arising from offenses tried in the
county court were to be collected and accounted for by the Clerk of the Circuit
Court. The Sheriff, however, continued collecting some fines and forfeitures
and accounting for them through 1974. The balance in the Suspense Account at
April 30, 1975, included fine collections of guilty plea cases totaling $345
which had been held pending court judgments from one to eight years. I recom-
mended that the Sheriff remit these funds, or any portion that he may still be
holding, to the Clerk along with sufficient information to identify the individ-
ual and case for each collection.
SEIZED AND ABANDONED PROPERTY
(22) Records and procedures were not adequate to control and account for
lost, abandoned, unclaimed, and seized personal property. Receipt forms for
this property were not prenumbered and a record was not kept of the forms printed,
assigned, used, returned, and on hand. A large percentage of the items listed
as having been received on investigative case records could not be located on the
completed receipt forms which were on file. The Sheriff's personnel could not
locate several items or produce records to show that they had been properly dis-
posed of. Several deputies, especially at the substations, were allowed to keep
the property in their personal possession. The property should have been kept
in a central storage area under the supervision of one custodian. A record should
have been kept for the removal of any item and verification should have periodically
been made to see that property was returned when approptiate. These procedures
and records would be evidence that the property was not being used for personal
benefit. Periodic inventories of the property were not taken. These should have
been done by someone independent of the custodian.
RECORDS AND INTERNAL CONTROL
(23) Financial records generally complied with those prescribed under
the uniform finance system. Exceptions noted are discussed in some of the
following paragraphs.
(24) During the audit period, $12,927.40 was received as payments of fees
for meals served to Federal prisoners and prisoners on work-release programs.
Entries were made for $7,261.60 of these collections as refunds to the expense
account for meals in the General (Operating) Fund ($5,649.85 in 1973-74 and
$1,611.75 in 1974-75 to April 30) . The remaining $5,665.80 was still on hand
and had not been receipted, recorded, or deposited into the official accounts
at September 10, 1975. Section 30.51, Florida Statutes, requires that all fees
collected by the Sheriff shall be paid monthly to the Board of County
Commissioners. The prescribed uniform finance system for Florida Sheriffs
requires that payments received for feeding other prisoners be recorded in the
individual depositor's ledger which supports the balances held in the Individual
Depositor's Account in the Agency (Trust) Funds. The failure to issue receipts
and daily record all collections of public money violates the provisions of
Chapter 219, Florida Statutes.
4
Par.
No.
(25) Receipts were issued for moneys received for estreated bonds; however,
these collections were not recorded in a cashbook. The money was delivered
to the Clerk of the Circuit Court instead of being deposited into the Sheriff's
Agency (Trust) Funds. It was noted that a receipt dated April 4, 1975, for a
$75 estreated bond had not been remitted to the Clerk. The check for the
estreated bond was located by the auditor in the closed bonds file on August 21,
1975. The Sheriff immediately remitted this check to the Clerk.
(26) The deputy in charge of accounting functions participated in collecting,
depositing, disbursing, and recording transactions. For proper internal control
these duties should be separated or rotated among the administrative office
staff.
(27) A record of prenumbered forms was properly kept by the Sheriff to
account for all receipt books issued, used, and returned unused; however, the
individual prenumbered receipts were not properly accounted for in their
numerical sequence when reconciled to collections recorded in the cashbooks.
One instance was noted where receipts were issued on January 15, 1974, for
collections totaling $525 which were not recorded until March 31, 1975, and
were not deposited until April 23, 1975. Records on file state that the person
who collected the money and wrote the receipt inadvertently placed the money
and the accounting department copy of the receipt in his desk and overlooked
them until March 21, 1975. It is recommended that the audit copies of the
prenumbered receipts that remain attached to the receipt books be totaled and
reconciled to the collections recorded in the cashbook. This would assure that
all amounts collected per the receipt forms were properly recorded and deposited
on a timely basis.
(28) Bank reconciliations were properly prepared; however, for proper
internal control they should have been made by someone other than the person
who recorded cash transactions and handled cash.
(29) Moneys were safely guarded in a vault located in the bookkeeping
department; however, it was noted that in some instances collections were being
deposited up to 35 working days after the dates of collection.
(30) Cash receipts were not recorded on a daily basis although required by
Section 219.04, Florida Statutes. A delay of 1 to 24 working days from the
date of collection to the date these receipts were recorded was noted.
(31) Under the provisions of Section 316.018, Florida Statutes, the
Sheriff is responsible to properly account for all uniform traffic citation
forms issued to him. This had not been accomplished. The numerical sequence
of the forms received, issued for use, used, and returned unused was not recorded
and periodically reconciled to account for all of the forms. In general, copies
of the issued citations were not kept on file in the Sheriff's office. From
approximately December 1974 through April 1975 the copy of each citation issued
by some of the deputies that was required by law to be submitted to the State
Department of Highway Safety and Motor Vehicles was destroyed or misplaced.
After the audit period the Sheriff's office was trying to determine which cita-
tions were not sent to the Department so that copies could be obtained from the
court or other records.
5
Par.
No.
(32) In a material number of instances, cash and surety bonds listed in
the Sheriff's bond register were shown as still open when the court records
showed that they should have been closed. This same condition was also noted
in audit report No. 7700, page 27. The Sheriff's office should have periodically
reviewed the bond register and determined the correct status of outstanding bonds.
(33) Comments concerning records for the Special Revenue Funds and
equipment items are made under the headings FINANCIAL POSITION, FINANCIAL
OPERATIONS - SPECIAL REVENUE FUNDS, and GENERAL FIXED ASSETS.
GENERAL FIXED ASSETS
(34) Fixed assets consisted of tangible personal property such as motor
vehicles, office furniture and fixtures, and other types of equipment.
(35) The individual subsidiary records, the control account records, and
the procedures to be followed in accounting for tangible personal property
items are prescribed in Chapter 274, Florida Statutes, and the rules issued
pursuant thereto.
(36) According to the active property records, a complete inventory of
all items was taken in April 1975.
(37) Although improvements were noted in the records and procedures for
tangible personal property, the following deficiencies which were reported in
audit report No. 7700, pages 26 and 27, for the period ended April 30, 1971,
still existed:
1. There were no master control accounts to show the total
property owned and to provide a check on the accuracy of
the individual property records.
2. Many items were not properly identified on the records
because no references were made on some cards to the
vouchers and/or warrants by which the items were purchased.
3. Some items were not properly tagged or marked.
(38) In addition to the above, it was also noted that:
1. Some items were not at the locations shown on the records.
2. The records for most disposed items did not show the methods,
Sheriff's approvals, and/or other information which is
necessary to show that proper dispositions had been made of
the items.
3. Cards for some disposed items were still in the active files.
STATEMENT FROM AUDITED OFFICIAL
(39) In accordance with the provisions of Section 11.45(6) (d) , Florida
Statutes, a list of audit findings was submitted to the Sheriff. The Sheriff's
response to the audit findings is shown on exhibit I.
6
EXHIBITS
The following exhibits are attached to and form a part of this
report:
EXHIBIT - A Combined Balance Sheet - All Funds.
EXHIBIT - B General (Operating) Fund - Statement of Revenues and
Expenditures.
EXHIBIT - C General (Operating) Fund - Statement of Changes in Fund Balance.
EXHIBIT - D Special Revenue Funds - Statement of Revenues and Expenditures.
EXHIBIT - E Special Revenue Funds - Statement of Changes in Fund Balances.
EXHIBIT - F Agency (Trust) Funds - Balance Sheet.
EXHIBIT - G Agency (Trust) Funds - Statement of Cash Receipts and
Disbursements.
EXHIBIT - H Summary of Significant Accounting Policies.
EXHIBIT - I Statement from Audited Official.
Respectfully submitted,
(Signed) Ernest Ellison, C.P.A.
Auditor General
Audit supervised by:
(Signed) Willard G. Hale
Audit made by:
(Signed) Victor M. Robles
7
EXHIBIT - A MONROE COUNTY
SHERIFF
COMBINED RAT.ANCE SHEET - ALL FUNDS
April 30, 1975
General Agency
(Operating) (Trust)
Fund Funds
ASSETS
Cash on Hand $ 200.00 $ 5,740.80
Cash in Banks 149,630.60 50,084.91
TOTAL $149,830.60 $55,825.71
LIABILITIES AND FUND BALANCE
Liabilities:
Due to Individuals $ $40,408.27
Due to Department of Administration 9,676.64
Due to Board of County Commissioners 1,611.75 5,740.80
Total Liabilities $ 1,611.75 $55,825.71
Fund Balance $148,218.85
TOTAL $149,830.60 $55,825.71
See accompanying summary of significant accounting policies.
EXHIBIT - A
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MONROE COUNTY EXHIBIT - C
SHERIFF
GENERAL (OPERATING) FUND
STATEMENT OF CHANGES IN FUND BAI ANCE
October 1, 1973 to April 30, 1975
Fund Balance, October 1, 1973
Add:
Excess of Revenues Over Expenditures, Exhibit B:
Fiscal Year Ended September 30, 1974 2,160.01
Seven-month Period Ended April 30, 1975 148,218.85
Total $150,378.86
Deduct:
Refund to Board of County Commissioners 2,160.01
Fund Balance, April 30, 1975, Exhibit A $148,218.85
See accompanying summary of significant accounting policies.
11
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12
MONROE COUNTY EXHIBIT - E
SHERIFF
SPECIAL REVENUE FUNDS
STATEMENT OF CHANGES IN FUND BAT ANCES
October 1, 1973 to April 30, 1975
Total Satelite Regional
Crime Criminal
Laboratory Justice
Project Communications
Project
Fund Balances, October 1, 1973 $ 2,508.12 $ 2,508.12 $ - -
Excess (Deficiency) of Revenues
Over Expenditures (50.16) (180.20) 130.04
Refunded to Grantors (2,457.96) (2,327.92) (130.04)
Fund Balances, September 30, 1974 $ - - $ - - $ - -
See accompanying summary of significant accounting policies.
EXHIBIT - E
13
EXHIBIT - F MONROE COUNTY
SHERIFF
AGENCY (TRUST) FUNDS
BALANCE SHEET
April 30, 1975
Total Bond Fine Individual Other
Account Account Depositors Suspense
ASSETS
Cash on Hand $ 5,740.80 $ $75.00 $ 5,665.80 $
Cash in Banks 50,084.91 34,195.25 5,868.02 10,021.64
TOTAL $55,825.71 $34,195.25 $75.00 $11,533.82 $10,021.64
LIABILITIES
Due to Individuals $40,408.27 $34,195.25 $ $ 5,868.02 $ 345.00
Due to Department of
Administration 9,676.64 9,676.64
Due to Board of County
Commissioners 5,740.80 75.00 5,665.80
TOTAL $55,825.71 $34,195.25 $75.00 $11,533.82 $10,021.64
See accompanying summary of significant accounting policies.
EXHIBIT - F
14
MONROE COUNTY EXHIBIT - G
SHERIFF
AGENCY (TRUST) FUNDS
STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
October 1, 1973 to April 30, 1975
Total Bonds Fine Individual Other
Account Account Depositors Suspense
Cash Balances, October 1, 1973 $ 31,344.19 $ 21,665.00 $ - - $ 1,694.89 $ 7,984.30
Receipts:
Cash Bonds $195,660.75 $195,660.75 $ $ $
Fines, Estreatures, and
Court Costs 19,633.50 19,633.50
Deposits for Fees 74,691.95 74,691.95
Fees for Meals 5,665.80 5,665.80
Guilty Pleas 5,754.50 5,754.50
Social Security Payments 157,899.94 157,899.94
Other 1,573.78 1,573.78
Total Receipts $460,880.22 $195,660.75 $21,207.28 $80,357.75 $163,654.44
Total Cash Available $492,224.41 $217,325.75 $21,207.28 $82,052.64 $171,638.74
Disbursements:
Depositors $221,531.82 $183,130.50 $ $38,401.32 $
Board of County
Commissioners 52,910.78 20,793.28 32,117.50
Florida Police Academy 339.00 339.00
Department of Administration 154,177.60 154,177.60
Transfers to Fine Account 7,439.50 7,439.50
Total Disbursements $436,398.70 $183,130.50 $21,132.28 $70,518.82 $161,617.10
Cash Balances, April 30, 1975 $ 55,825.71 $ 34,195.25 $ 75.00 $11,533.82 $ 10,021.64
See accompanying summary of significant accounting policies.
EXHIBIT - G
15
EXHIBIT - H MONROE COUNTY
SHERIFF
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
October 1, 1973 to April 30, 1975
The significant accounting policies followed by the Monroe County
Sheriff are described below to enhance the usefulness of the financial state-
ments to the reader:
Basis of Accounting. The Sheriff's financial records were maintained
on the cash basis of accounting whereby revenues are recognized 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.
Sheriff's Compensation and Budget System. As provided by Sections
30.49 and 30.50, Florida Statutes, the Sheriff submitted budgets to the county
before the beginning of each fiscal year, and received monthly advances from
the county for his compensation and operating expenses according to the
budgets and budget amendments approved by the county.
Tangible Personal Property. Tangible personal property is recorded
at cost at date of acquisition. Depreciation on tangible personal property
is not recorded.
Pension Plans. The Sheriff and employees of his office participated
in retirement plans of the State administered by the Department of Administration,
Division of Retirement.
EXHIBIT - H
16
MONROE COUNTY EXHIBIT - I
SHERIFF
STATEMENT FROM AUDITED OFFICIAL
October 1, 1973 to April 30, 1975
1 y
1 ��rf �1 HOBER F L. URUW N • SIICHII I, NIONROH COUNTY
� ♦i "j INTERNATIONAL. ASSOCIATION OF CHIEFS OF POLICE
brt MEMI3ER OF FLORIDA SHERIFFS ASSOCIATION
NATIONAL SHERIFF'S ASSOCIATION
WEST KEY FLORIDA POLICE CHIEFS' ASSOCIATION
' 3R•
MARAIII0N
:I 32II
PLANTATION
I KEY WEST. PLo LW nA 3'.I010
November 19, 1976
Mr. Enneet Ellison,
Aud.itoa Genenat
State o6 Ftonida
Ta!Faha66ee, Ftonida 32304
Dent Mt. Ellison:
In nee pone to the tint o6 pneCiminany and tentative audit
binding's 'submitted to me on the actuante and necond4 o6 the
Sheni66 o6 Monroe County, pursuant to Section 11 .45(61 Idl ,
Fton,ida Statutes, I neepect6uFfy 'submit the 60PCowing:
1 . I app'teciate the time and conidenation given by yam.
6ietd auditoria to our pensonnet in implementation o6 imme-
diate connective action to some o6 their 6inding6 and
theft a6'si'stance in bringing to our attention other anea6
wherein connective action's are n.equtted to improve out
6iscaf and other accountability.
2. A6ten, reviewing your pneUiminartt and tentative audit
binding's I am pteased to bind that there a&e no majok
d.iectepancies and/or mateniat items 06 inappnopninte action's.
However, in addition to connective actions taken during
the vaLt by the 6iefd auditors, connected action &etati.ve
to your audit 6inding4 have 6unthex been undertaken. Fors
you& convenience we have a66igned a numbeA to each pana-
g&aph as 'shown in your tette/ wh,Leh wet) 'submitted and
responded to these, by cn.oa6 ne6erencing in the attachment
to this tetteA.
n y
66
onroe C my
EXHIBIT - I
RLB:v4 (Continued)
17
EXHIBIT - I MONROE COUNTY
(Continued) SHERIFF
STATEMENT FROM AUDITED OFFICIAL
Audit October 1, 1973 to April 30, 1975
Report
Paragraph
Number
(7) 7 . Subsequent to the audit period, cent/cot Ledger accounts
as nequined were established. Punthen, genena.t pnoeedurtea
to ensure accuracy o6 these neconds have been estabti.shed.
(35) 2. As nequined, procedures and neconda in comptiance with
Chapter. 274, Flonida Statuteo, have been instituted
subsequent to the audit xepoxt.
(37-38) 3. AA indicated in yawn 6indinga, addi,tonat .improvement in
the contnot o6 pnopenty and pnopenty neconda as nequined
by taw have been made. However, some o6 the de6ici,enci.es
as noted under Item three (3) in goon nepont have been
connected by the inpnovement a6 records and procedures
as indicated initema one (1 ) and two (2) above.
(10) 4. Boo seeping procedures connected to comply as .indicated
in the comments.
(13) 5. New pnoeedunea ban handting a6 tong distance telephone calls
have been implemented, .including the sub-stations.
(19) 6. Pxion to the 6ield audi,tona Leaving, pnoeedwnes were
developed in oxden to Gutty comply with Chapter. 219
06 the FLon-ida Statutes.
(22) 7. Peni.odic. .inventon.ies axe now being taken by aomeone
independent o6 the custodian and a mitten poticy has
been implemented.
(21) 8. Apptications axe being made to the cowtto to necti6y this.
(24) 9. This method was connected be6one the 6ield auditors te6t.
(25) 70. ThiA method uus connected be6one the 6ieLd auditors le6t.
(26) 11 . This method was connected be6ote the 6ield auditors Le6t.
(27) 12. Pnion to the 6ietd auditors Leaving, new pnocedurtes were
implemented to comply with your suggested improvements.
(28) 13. This method was connected be6ote the 6ield auditors te6t.
(29) 74. Although we have a geognap(u.eat pnobtem in Monroe County
which includes the openattona a6 two sub-stations, one 50
mites north o6 the county neat and the other 90 miles north
06 Key West, (county seat) we axe awing to improve this
paoceduxe to the beat o6 OWL ability in order to 6unthen
comply with section 219.04 o6 Ftoxi.da Statutes.
EXHIBIT - I
(Continued)
18
MONROE COUNTY EXHIBIT - I
SHERIFF (Continued)
STATEMENT FROM AUDITED OFFICIAL
October 1, 1973 to April 30, 1975
Audit
Report
Paragraph
Number
(30) 15. A.Cthough we have a geognaphical pnobtem in Monroe County
which inrfudes the openations o6 two sub-stations, one 50
miles nonih o6 the county Aea1 and the other. 90 mites north
06 Key West, (county seat) we are trying to improve this
paocedwte to the best o6 owc abLUty in onden to 6unthen
comply with section 219.04 06 the Fix/Lida Statutes.
(31) 16. We have developed new prtocedwtes to comp&y with the 6ie!d
nudi ona suggestions.
(32) 17. Bette& communications have been established between the
ctenhs o66ice and the Sheni66's ()Wee in negcvcds to this
mattex.
EXHIBIT - I
19