The URL can be used to link to this page

Report No. 9675, Monroe County 9675 STATE OF FLORIDA OFFICE OF THE AUDITOR GENERAL co14ESTA4 ve" 4 . e ti C *** MONROE COUNTY *** BOARD OF COUNTY COMMISSIONERS For the Fiscal Year Ended September 30 , 1978 v via d! 9675 / i STATE OF FLORIDA i, 4{£a ' 7 OFFICE OF THE AUDITOR GENERAL Report on Audit of the Accounts of the MONROE COUNTY BOARD OF COUNTY COMMISSIONERS For the Fiscal Year Ended September 30, 1978 Dated : June 4 , 1980 w 4 . ti STATE OF FLORIDA P OFFICE OF TIIE AUDITOR GENERAL Tallahassee, Florida ERNEST ELLISON,C. P. A June 4, 1980 AUDITOR GEN ERAS The Legislative Auditing Committee of the Legislature and the Governor of Florida 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 MONROE COUNTY BOARD OF COUNTY COMMISSIONERS For the Fiscal Year Ended September 30, 1978 , Par . 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 October 1 , 1976, to September 30, 1977, has been deferred. (2) The objectives of this audit were : (1) to express an opinion on the financial statements for the fiscal year ended September 30, 1978 , and (2) to report violations of law and other matters required by Section 11 . 45 (6) (c) , Florida Statutes, that may be determined by audit tests. (3) Although my overall examination was for the 1977-78 fiscal year , Federal revenue sharing and antirecession fiscal assistance funds were audited for 1976-77 and 1977-78 . As part of my examination of Federal revenue sharing and antirecession fiscal assistance funds, I made a study of compliance matters for the years ended September 30, 1977, and September 30, 1978 , as prescribed in Part II .C. 3. and Part III.C. 3. of the AUDIT GUIDE AND STANDARDS FOR REVENUE SHARING AND ANTIRECESSION FISCAL ASSISTANCE RECIPIENTS (Revised December 1977) , 1 Par . No. issued by the Office of Revenue Sharing , United States Department of the Treasury. In addition to Federal Revenue Sharing and Antirecession Fiscal Assistance Funds, the Board received grants from other Federal sources. My audit of such grants included tests applicable to all Board funds for accountability of grant funds and for determination of compliance with State laws and regulations. I did not include tests for compliance with Federal laws , regulations, and for specific grant restrictions inasmuch as expenditures of grant funds are subject to audit by or under the direction of the grantor for determination of whether expenditures were for the specific purposes for which grants were awarded , whether employees paid from grant funds met economic or other qualifications applicable to the specific grant, or whether grant contracts and budgets were followed . PERSONNEL (4) The personnel of the Board was as follows: District No . Richard A. Kerr , Mayor Pro Tem 1 Puriegton "Purie" Howanitz, Mayor 2 Gerald Hernandez, Jr . 3 Jerome V. Shipley 4 Don Schloesser 5 Ralph W. White, Clerk of the Board of County Commissioners ex officio SCOPE AND OPINION (5) I have examined the financial statements of the various funds and account groups of the Monroe County Board of County Commissioners for the fiscal year ended September 30, 1978. 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. (6) In my opinion , the accompanying financial statements present fairly the financial position of the various funds and account groups of the Monroe County Board of County Commissioners at September 30, 1978 , and the results of its financial operations for the year then ended , in conformity with generally accepted accounting principles applied on a consistent basis. 2 Par. No . FINANCIAL MANAGEMENT - GENERAL Cash Controls and Administration (7) The cash collection system provided for various Board departments to collect money, make daily bank deposits, and send daily reports of collections together with depository receipts to the accounting office for verification and recording . Prenumbered receipts were issued for all collections. Records of the purchase , assignment, and final disposition of receipt blanks were maintained by the Board' s accounting office. Although these records were kept, some receipts were not physically located and provided for audit. Those not located were as follows : Department Receiving Date Issued Receipt Numbers Receipt Books to Department Assigned Building and Zoning 11- 4-75 0851/0950 11- 4-75 1001/1050 8-26 76 6851/6900 9-21-76 7651/7700 9-21-76 7801/8050 10-22-76 8101/8250 6-22-77 15251/15450 10-14-77 18851/19000 11-30-77 19751/19800 11-30-77 19951/20000 Monroe County Municipal Service District 10-20-76 8051/8100 3-16-77 8751/8800 1-14-77 10101/10150 1-14-77 10301/10350 2- 8-77 11101/11150 3-16-77 11951/12000 3-16-77 12201/12300 3-16-77 12301/12350 4-20-77 13251/13300 7-27-77 16001/16150 10-14-77 19051/19400 10-14-77 19451/19650 10-14-77 19701/19750 Social Services 1-15-76 5301/5550 1-15-76 5801/5850 Animal Shelter 8-18-78 24251/24300 Prenumbered building permit forms were used as receipts for building permit fees . Building department personnel stated that the printer maintains a record of the building permit form numbers and when forms are ordered the printer continues the number sequence. Board personnel should maintain a record of the purchase, assignment, and final disposition of the building permit forms. 3 Par . No . (8) Funds received by the Board were deposited into local banks qualifying as county depositories pursuant to the provisions of Section 136. 02, Florida Statutes. Monthly reports of depository balances required by Section 136. 02 (2) , Florida Statutes , were properly prepared . Banks receiving time deposits and passbook savings accounts credited interest earned quarterly as required by Section 136. 04, Florida Statutes. (9) The duties of one employee in the Board ' s accounting office included preparing warrants, warrant registers, documents used by the accounting machine operators for posting collections and disbursements to the general ledger accounts, bank reconciliations, and affixing facsimile signatures to warrants. Internal control over cash disbursements could have been improved by having these functions done by different individuals. Investment Practices (10) As authorized by Section 28. 33, Florida Statutes, funds not needed for immediate expenditures were invested by the Clerk in interest-bearing time deposits and passbook savings accounts . Bids were taken in order to secure maximum interest rates . (11) Pursuant to various bond resolutions , Board funds administered by trustee banks were invested in interest bearing time deposits, U. S. Treasury Bills, and U. S. Treasury Notes . Budget Administration (12) Budgets were generally prepared , approved, and amended by the Board in accordance with the provisions of Chapter 129, Florida Statutes . Original budgets and subsequent budget amendments were recorded in the Board ' s accounting records and were used to control and limit expenditures. Comparisons of budgeted revenues and expenditures with actual revenues and expenditures for the General Fund and Special Revenue Funds are shown on exhibits C-2 and D-2. (13) Section 129. 01 (2) (b) , Florida Statutes, requires a board' s budget to reflect the approximate division of expenditures between countywide expenditures and noncountywide expenditures and the division of county revenues derived from or on behalf of the county as a whole and county revenues derived from or on behalf of a municipal service taxing unit, special district, unincorporated area , service area , program area , or otherwise not received for or on behalf of the county as a whole. Article VIII, Section 1 (h) , of the State Constitution, prohibits the taxing of property within municipalities for services rendered by a county exclusively for the benefit of property or residents in unincorporated areas. The State Supreme Court in Alsdorf v. Broward County (Fla. 1976) , 333 So . 2d 457, held that county taxation of municipal properties is barred only when county services bring to municipal property owners no real or substantial benefit . 4 Par. No. (14) The Board' s budget, records of actual receipts and expenditures, and its financial report for the 1977-78 fiscal year showed the noncountywide expenditures of the revenues derived from the municipal service taxing units. These municipal service taxing units were the Monroe County Municipal Service District which provided waste collection, transfer, and disposal service to the unincorporated areas of Monroe County and the Municipal Service Taxing Districts Nos. 5 and 6 which were to provide fire control and ambulance equipment. (15) Except as noted in the preceding paragraph, the Board' s annual budget, its records of actual receipts and expenditures, and its annual financial report for the 1977-78 fiscal year did not reflect the approximate division of expenditures between countywide expenditures and noncountywide expenditures, and the division of county revenues derived from or on behalf of the county as a whole. The Clerk in his response dated February 9, 1978, to a similar comment in audit report No. 9202, page 98, stated that "The Board of County Commissioners has approved a contract with Mr. Lorne W. Hunsberger, an independent Certified Public Accountant, for the preparation of a Tax Equalization Study. The results of this study will be used in the preparation of the County' s annual budget for the fiscal year 1978-79 to bring the County into compliance with Section 129.01(2 ) (b) and Article VIII Section 1 (h) of the State Constitution. All municipalities in the County have reviewed the proposal by Mr. Hunsberger and have given their formal consent to the study in general and his employment in particular. " On June 8, 1979, the County Administrator stated to a member of my staff that the departmental budgets for the 1979-80 fiscal year were ready to be brought before the Board for approval and that he expected the study submitted by Mr. Hunsberger on June 12, 1978, to be implemented. (16) The Clerk in his written response to paragraphs 13 through 15, stated that the audit findings seem to indicate that the Board' s annual budget, records of actual receipts and expenses and annual financial report should reflect the division of receipts and expenditures referred to in Section 129.01 (2 ) (b) , Florida Statutes; and that Section 129.01(2 ) (b) , Florida Statutes, refers only to the Board' s budget. The Clerk' s response is correct as to the particular points he makes; however, it should be pointed out that to show compliance with the requirements of Article VIII, Section 1 (h) , State Constitution, that property situated within municipalities shall not be subject to taxation for services rendered by the county exclusively for the benefit of the property of residents in unincorporated areas and to show that the budgetary requirements in Section 129.01(2) (b) , Florida Statutes, have been followed, it is necessary that the records of actual receipts and expenditures be kept to show the division between the incorporated and unincorporated areas of the county and that the annual financial report be prepared showing such divisions. Ad Valorem Taxation (17) Millages and taxes levied on the 1977 general tax roll were as follows: 5 Par . No . 1977 Mills Amount (1) Board of County Commissioners : For General Operations 6. 680 $ 5, 310, 604. 61 For Bond Interest and Sinking Fund - Certificate of Indebtedness of 1965 . 132 104 , 940. 09 For Monroe County Municipal Service District 1, 225,808. 04 District School Board 7. 800 6, 201, 005. 38 Mosquito Control District 1. 260 1, 001 , 700. 87 Lower Florida Keys Hospital District 441 , 943. 02 South Florida Water Management District 83, 469. 42 Okeechobee Basin Fund 232, 040. 82 Big Cypress Basin Fund 77. 79 Municipalities 1, 754, 293. 08 Total $16, 355, 883. 12 Note: (1) Noncountywide millages are not shown. Conflict of Interest (18) At its meeting on September 20, 1977, the Board approved the employment of George B. Hoagland as the Airport Manager at a salary of $15, 000 per year , effective October 1, 1977. A statement of financial interests on file in the Clerk ' s office , which was filed by Mr . Hoagland on October 14, 1977, pursuant to the provisions of Section 112. 3145 (3) (a) , Florida Statutes , shows that as president of Island City Flying Service , Inc . , he received more than five percent of his gross income from that business activity during the tax year ending 1976. Prior to the employment of Mr . Hoagland the Board had leased to Island City Flying Service , Inc. , certain land, facilities, and the right to maintain fixed base operations at the Key West and Marathon airports. (19) The Florida Commission on Ethics in its advisory opinion No. CEO 77-169, dated November 10, 1977, stated that "A public employee is prohibited from having an employment or contractual relationship with a business entity which is doing business with his public agency or which will create a frequently recurring conflict between his private interests and the performance of his public duties. Section 112. 313 (7) (a) , Florida Statutes, 1975. Accordingly, a director of county airports is prohibited from simultaneously serving as an officer of a corporation which has leases with the county to serve as fixed base operator at two county airports, inasmuch as such director of airports is directly employed by the county commission, which also allocates money directly to him in his official capacity. " (20) At a meeting on February 7, 1978, the Board' s attorney recommended that the leases with Island City Flying Service , Inc. , be amended to allow Island City Flying Service to assume management responsibility of the county airports in lieu of any fees or leases. The Board then directed its attorney to prepare amendments to the 6 Par . No. agreements (leases) with Island City Flying Service , Inc . , effective February 8, 1978, and that Mr . Hoagland ' s status is to reflect his termination from the county payroll as of that date. (21) The agreements discussed in the preceding paragraph were amended pursuant to the terms of a new agreement dated February 21, 1978, and signed by the Mayor and George B. Hoagland, as President of Island City Flying Service, Inc . This new agreement deleted the required fees and lease payments in exchange for Island City Flying Service, Inc. , providing " (a) . as an independent Contractor and not as an employee of Lessor , the services of George Hoagland to act as Director of Airports of Monroe County. (b) That said Director shall advise the Board of County Commissioners of Monroe County, Florida, on all operations and functions of the airports within Monroe County and shall be responsible for assuring that said airports are operated in accordance with all local , state, and federal laws and/or rules , regulations or otherwise of the Board of County Commissioners. The Director shall carry out such assignments as are requested by the Board of County Commissioners and shall at all times act in the capacity of an independent contractor while providing services to the County Commission in carrying out tasks assigned to him. " Since this agreement still provides that the same person is specified as the County' s Director of Airports and the company is a provider of the services of the Director at the same time that it is a customer of the Board ' s airports which requires certain supervision or control by the Director , I recommend that the Board obtain an opinion from the Commission on Ethics as to whether this arrangement also violates the provisions of Section 112. 313 (7) , Florida Statutes. Personnel and Payroll Administration (22) Salary payments to Board employees were adequately supported by time sheets . Audit report No. 9202 , paragraph 27, noted that the pay plan being used did not contain some positions of employment. The Clerk, in his written response dated February 9, 1978 (see page 97 of audit report No. 9202) , to this comment, stated that "The Development Director has been directed by the Board to conduct a salary survey and make recommendations to update the county' s pay plan." The County Administrator on June 8, 1979, stated to a member of my staff that he was in the process of updating the pay plan and that it will be presented to the Board for adoption together with the budget for the 1979-80 fiscal year . (23) An employment policies and procedures manual was adopted by the Board on November 14, 1978 , subsequent to this audit period. (24) Section 295. 10, Florida Statutes, provides that in all positions where employment of persons is not subject to Career Service System or other merit-type systems, preference in appointment or employment shall be given by the State and its political subdivisions to veterans , or their spouses. Section 295. 11, Florida Statutes, provides that in each instance in which a veteran having the needed qualifications applied but was not hired a report must be filed with the Division of Veterans ' Affairs , Department of Community Affairs. Records maintained by the Board were not sufficient to determine 7 Par. No. whether the Board complied with these provisions of the law. The Clerk in his response dated February 9, 1978 (see page 98 of audit report No. 9202) , to a similar comment, stated that "The provisions of Section 295. 10, Florida Statutes, have been brought to the attention of the County Attorney and the Development Director for appropriate action. " As the Board' s records were still not sufficient to document compliance with veterans preference laws I again recommend that the Board adopt procedures to document compliance with these provisions of law and take the necessary steps to ensure the implementation of the adopted procedures . (25) The Board engaged two attorneys, one to act as the County Attorney and one to act as the Assistant County Attorney at annual salaries of $32, 000 and $20, 800, respectively. The written contracts with the attorneys provide that they furnish professional legal services to the County on a part-time basis. In addition to their salary payments, the County Attorney received a $500 monthly allowance for the use of his office, furniture, copying equipment, and custodial services and the Assistant County Attorney received $666.66 per month for the use of his office, furniture, maintenance, insurance, copying equipment, law library, custodial services, utilities, clerical equipment, office supplies, and postage. The attorneys participated in the Florida Retirement System with the Board paying the applicable retirement contributions and matching social security contributions as for any other regular employee. They also participated in the Board' s hospitalization insurance plan. The contracts with the attorneys did not clearly indicate if they were functioning as independent contractors or as employees of the Board. If the Board' s intent was that the attorneys should be regular employees, then the monthly allowances paid the attorneys for the use of their offices and other items mentioned above may constitute a standard of conduct prohibited by Section 112. 313(3 ) , Florida Statutes . If, however, it was the Board' s intent that the attorneys function as independent contractors, then those payments for retirement, social security matching, and insurance appear to be an improper expenditure of public funds. I recommend that the Board examine its relationship with the attorneys and clearly establish of record their status . The County Attorney, in his written response to this comment, states that the contract was amended in August 1979 to clearly indicate the Board' s relationship with the attorneys . The apparent conclusion of the attorney is that this amendment places the attorneys in the category of employees. Accepting the attorneys conclusion as factually correct, the question of a prohibited transaction still exists under Section 112. 313(3 ) , Florida Statutes, in regard to the provision of office space, equipment, and supplies by the attorneys; no facts are supplied by the attorney sufficient to render applicable the exemption set forth in Section 112. 313(12) , Florida Statutes. Therefore, I recommend that the Board seek an opinion from the Commission on Ethics whether, in view of the facts, the employee is within the prohibition of Section 112. 313(3 ) , Florida Statutes, against dealing with his employer. 8 Par. No . Accounting System and Financial Records (26) The Board' s financial records were generally adequate to account for detailed transactions and to provide managerial information and audit trails. Documentation and subsidiary records were available to support transactions and control accounts. Minutes and County Ordinances (27) The minutes of the Board were indexed and appeared to include all the official actions of the Board. The minutes were available for public inspection in the Clerk' s Office located at the Monroe County Courthouse in Key West. (28) Section 125. 68, Florida Statutes, provides that a current codification of all ordinances shall be maintained by the county and that such codification shall be published annually. On August 24, 1979, the final copies of a codification of ordinances were in the process of being printed . Foreclosure of Tax Certificates (29) Section 197. 241, Florida Statutes, requires that the Board make application for a deed on all county-held tax certificates two years from the date the taxes to which they relate were due . The Board had not applied for tax deeds on eligible certificates issued in 1962, 1964, 1967, 1972, 1974, 1975, and 1976. The Clerk in his written response dated February 9, 1978, to a similar comment in audit report No . 9202, page 98, stated , "An updated list of outstanding County-held certificates is being compiled for presentation to the Board for referral to the newly appointed County Attorney who will proceed with the application process on all outstanding certificates." The application had not been made at June-- , 1979. GENERAL FUND (30) The Board was authorized to provide for the issuance of dog tag licenses under the provisions of Chapter 63-1637, Special Acts of 1963. The Board subsequently assigned the Tax Collector the responsibility for issuing dog tags and collecting license fees pursuant to county ordinance No . 4-1973, adopted April 24, 1973, as amended by ordinance No. 6-1977, adopted March 10, 1977. Blocks of prenumbered license tags and correspondingly numbered certificate of vaccination forms were assigned by the Tax Collector to licensed veterinarians who administered vaccinations , and issued the corresponding certificate of vaccination to the dog owner upon collection of the applicable license fee. The veterinarians periodically remitted license fees collected for the county to the Tax Collector for deposit in the county' s General Fund. Although it was recommended in audit report No . 9202, paragraph 19, the Board ' s personnel still were not auditing the completed certificate of vaccination forms which the Tax Collector received from the veterinarians to verify that license fees were properly charged and remitted by the veterinarians. 9 Par . No. (31) Compensation for the Board members and the Supervisor of Elections was paid in accordance with the provisions of Chapter 145, Florida Statutes. (32) The Board received Federal revenue sharing funds totaling $678, 319 and $610, 188 in 1976-77 and 1977-78, respectively. Antirecession fiscal assistance funds received totaled $219, 657 in 1976-77 and $174, 065 in 1977-78. These funds were deposited into separate bank accounts established by the Board to account for them. (33) The Board by ordinance No . 19-1977, as approved on November 22, 1977, authorized the use of Federal Antirecession Fiscal Assistance Funds , Title II , for a bonus payment of $200 to each full- time County employee, employee of the Clerk' s office, Supervisor of Elections, the Library, Card Sound Bridge employees , and Municipal Service District employees who had been a full-time employee as of January 1, 1977. On December 9, 1977, the Board disbursed a total of $47, 100 for the bonus payments authorized by the ordinance. These funds are subject to Federal law and regulations and, accordingly, it is recommended that the Board obtain clarification from appropriate Federal officials as to whether the payments for the purposes made comply with Federal regulations governing Federal antirecession fiscal assistance funds. (34) Planned use reports of Federal revenue sharing funds as required by Sections 51. 11 and 51. 13 of the Revenue Sharing Regulations were properly advertised and submitted to the U. S. Office of Revenue Sharing . (35) The actual use report of Federal revenue sharing funds for the six months ending December 31 , 1976, and the actual use report of Federal revenue sharing and antirecession fiscal assistance funds for the fiscal year ended September 30, 1977, were properly prepared and advertised. (36) Section 51. 42 of the Revenue Sharing Regulations provides that " (a) . A recipient government which receives entitlement funds under the Act shall require that all laborers and mechanics employed by contractors or subcontractors in the performance of work on any construction project costing in excess of $2, 000 and of which 25 percent or more of the cost is paid out of its entitlement funds : (1) Will be paid wages at rates not less than those prevailing on similar construction in the locality as determined by the Secretary of Labor in accordance with the Davis-Bacon Act as amended . . . ; and (2) Will be covered by labor standards specified by the Secretary of Labor pursuant to 29 CFR Parts 1, 3, 5, and 7. (b) . In situations where the Davis-Bacon standards are applicable, the recipient government must ascertain the U. S. Department of Labor wage rate determination for each intended project and insure that the wage rates and the contract clauses required by 29 CFR 5. 5 and 29 CFR 5a. 3 are incorporated in the contract specifications. The recipient government must also satisfy itself that the bidder is made aware of his labor standards responsibilities under the Davis-Bacon Act. " 10 Par. No. (37) A review of construction projects financed from Federal revenue sharing funds disclosed that seven projects were subject to the provisions of the Davis-Bacon Act. Contracts for three of the projects did not contain clauses required by 29 CFR 5. 5. Contracts between the Board and the contractors were either not on file or not prepared for the other four projects. The required U. S. Department of Labor wage rate determination for each of the seven projects had not been obtained by the Board. Bids were requested by the Board for three of the projects . Records provided for audit did not show that the Board made bidders aware of their responsibilities under the provisions of the Davis-Bacon Act. From the records provided for audit of the projects coming under the provisions of the Davis-Bacon Act, I was unable to determine that the requirements of 29 CFR Parts 1, 3, 5, and 7 were met. (38) In a letter to the U. S. Department of Labor dated June 11, 1979, the Clerk requested information as to whatever steps were necessary to obtain "after-the-fact" compliance with Davis-Bacon Act requirements. Letters of the same date were also sent to the contractors of the seven projects requesting that they furnish the county with a copy of the payrolls for those individuals working on the projects . In a letter dated July 6, 1979, to the U. S. Department of Labor, the Clerk requested "after-the-fact" wage rate determinations for the projects. (39) Except as discussed above, expenditures of Federal revenue sharing and antirecession fiscal assistance funds during the Board' s fiscal years 1976-77 and 1977-78 were properly supported, classified, and recorded and appeared to be for a public purpose. SPECIAL REVENUE FUNDS Monroe County Transportation Trust Fund (40) The Monroe County Transportation Trust Fund (formerly the Road and Bridge Fund) was created by Chapter 77-165, Laws of Florida, effective July 1, 1977, to account for the revenues and expenditures incurred to carry on all work on roads and bridges in the county. (41) As a result of the provision of Chapter 77-165, the administrative responsibility for construction programs financed by the 80 percent portion of the second gas tax was transferred from the State Department of Transportation to the Board of County Commissioners . (42) Section 206.47 (7 ) , Florida Statutes, limits the expenditure of surplus second gas tax funds to the acquisition and construction of roads and provides that "The remaining gas tax funds credited to each county are surplus gas tax funds and shall be divided, 80 percent to the Department of Transportation and 20 percent to the board of county commissioners of the county for acquisition and construction of roads." 11 Par . No . (43) The 80 percent and 20 percent surplus second gas tax funds received by the Board during the 1977-78 fiscal year were accounted for in the Monroe County Transportation Trust Fund , as required by Section 339. 083 (1) , Florida Statutes . Separate accounts were maintained within the Fund to identify and account for the expenditures made by the Board of the 80 percent portion of the surplus second gas tax funds. Separate accounts were not maintained to identify and account for the expenditures of the 20 percent portion of the surplus second gas tax funds . I was, therefore, unable to determine what portion, if any, of the expenditures from the 20 percent surplus of the second gas tax funds was made only for the "acquisition and construction of roads. " (44) The 80 percent surplus of the second gas tax funds received by the Board during 1977-78 totaled $719, 498 . Expenditures of these funds totaled $411, 699. 68 and were properly supported and recorded . Expenditures by projects and amounts were as follows : Project Description Amount Expended Marathon Bike Path Construct New Bike Path $ 68,981.46 Petronia Street - Key West Widen Existing Street, Overlay Existing Asphalt, Construct New Red Brick Side- walks, install Street Lighting, and Plant Trees 125,028.09 Conch Key Culvert Construct New Culvert 13,200.00 Northside Drive - Key West Widen Street from Two to Five Lanes, Overlay Existing Asphalt, Install Storm Drainage System, and Replace and Build New Sidewalks 173,030.43 Rest Beach - AIA Appraisal Fee Regarding Acquisition of Right-of-Way to Extend AIA Along Rest Beach 4,210.30 Big Coppitt Key - Riviera Drive, Verde Rebuilding Existing Maas with Six Inches Drive, Del Mar Boulevard, Pequena Lane, of Limerock, Rolling, Bonding, and El Monte Lane, Luna Lane, Ventana Lane Surface Treating (Double Surface Little Torch Key - Bayview Drive, Coral Treatment) Shores Road, Pine Channel Drive 18,443.50 Contractual Services Payments to Engineers for General Administration of the County's Secondary Road Program 8,805.90 Total 0411,699.68 (45) In opinion No . 079-43, the Attorney General stated that . . . in the sense the word construction is used in Section 206. 47 (7) , Florida Statutes , and in Art . XII , Section 9 (c) (5) , of the Florida Constitution, the term means the creation or building of new roads and does not encompass the resurfacing , repair or improvement of an existing road . " (46) Section 334. 03 (26) , Florida Statutes, defines "periodic maintenance" as "Activities which are large in scope and require a major work effort to restore deteriorated components of the transportation system to a safe and serviceable condition, including , but not limited to , the repair of large bridge structures, major 12 Par . No . repairs to bridges and bridge systems, and the mineral sealing or resurfacing of lengthy sections of roadway. " The Attorney General , in opinion No . 079-43, stated also that "The resurfacing of existing roads is therefore treated by the legislature as maintenance rather than new construction. Thus , surplus second gas tax funds should not be used to resurface existing roads. " (47) The Attorney General in opinion No . 079-43, stated also that . . . whether the widening of an existing road or a part thereof constitutes routine or periodic maintenance, as defined by the legislature , or the construction of a new road within the meaning of the language ' acquisition and construction of roads' as used in Art. XII , Section 9 (c) (5) of the Florida Constitution, and Section 206. 47 (7) , Florida Statutes , is a mixed question of law and fact, beyond my authority to adjudicate or decide and which must be determined on a case-by-case basis by the courts. Therefore , I am unable to categorically state whether the mere widening of an existing road or a part thereof would constitute ' construction' within the meaning of the words ' acquisition and construction' as used in the above-stated constitutional and statutory provisions. " (48) Based on the rationale in Attorney General ' s Opinion No . 079-43, it appears that the expenditures (shown in the above tabulation) made by the Board from the proceeds of the 80 percent surplus of the second gas tax for rebuilding existing roads with six inches of limerock , rolling , bonding , and surface treating (double surface treatment) ($18, 443. 50) and for payments ($8,805.90) to engineers for general administration of the County' s secondary road program were not authorized expenditures of the 80 percent surplus second gas tax . Monroe County Municipal Service District (49) This fund was used to account for the revenues derived specifically for the purpose of providing garbage, trash , and waste collection, and disposal services in the unincorporated areas of Monroe County. These revenues were derived from the levy of taxes against all of the properties in the unincorporated areas and a special assessment levied upon only the improved parcels of residential properties within the unincorporated areas of the county. (50) The Monroe County Municipal Service District was created by county ordinance No . 9-1975, adopted September 2, 1975, as amended by ordinance No . 10-1975, adopted September 16, 1975, and was given the power to levy taxes upon all of the properties in the unincorporated areas of the county for the purpose of providing garbage, trash , and waste collection, and disposal services. Ordinance No . 10-1977, adopted July 5, 1977, as amended by ordinance No . 13-1978 , adopted September 26, 1978, provided for the annual levy of a garbage and trash collection and disposal special assessment upon all improved parcels of residential properties within the unincorporated areas of the County. 13 Par . No . (51) At its meeting on August 30, 1977, the Board adopted county ordinance No . 12-1977, which established the special assessment garbage collection rates for residential and commercial collection service for the period January 1, 1978 , through December 31, 1978 , as provided in ordinance No. 10-1977. (52) Section 26 of county ordinance No. 10-1977, provides that the Director of the Monroe County Municipal Service District shall present the annual special assessment roll to the Board of County Commissioners which shall proceed after a public hearing held on at least 15 days notice published in a newspaper of general circulation within the County, to adopt such roll by resolution as a special assessment roll . At its meeting on February 7, 1978, the Board adopted the roll covering the period January 1, 1978, through December 31 , 1978. Records were not provided for audit to show that a public hearing was either advertised or held prior to the adoption of this roll . The Board 's records provided for audit also did not contain a copy of the approved roll and the official actions of the Board as recorded in the Board' s minutes did not show the total amount of the roll . I was, therefore, unable to determine if the special assessment roll located in the Tax Collector' s Office was the official roll adopted by the Board of County Commissioners. (53) Subsequent to the adoption of the special assessment roll discussed in the preceding paragraph, many individual amounts assessed on the roll were either increased, decreased, or completely taken off the roll . In addition, many new individual amounts were added to the roll . These changes, additions to and deletions from the roll , were made by Board personnel without any official action being taken by the Board. Section 29 of ordinance No . 10-1977, as amended by ordinance No. 13-1978 , provides for the special assessment after the annual roll is established . Section 29 states that "The Monroe County Building Department shall notify the Director of the Monroe County Municipal Service District of the Request for issuance of any certificate of occupancy for any residential property in Monroe County, Florida , and said Director shall in writing notify the Board of the name of the owner of said property and the legal description of the property and the nature of the improvement and the Board shall by resolution affix the assessment figures previously established for such type of improvement and said property shall be added to the District' s real property record cards. The assessment shall be prorated to reflect the number of months actual collection service remaining in the assessment term that said property became obligated to receive garbage and trash collection service. A certified copy of said resolution signed by the Chairman of the Board and attested to by the Clerk shall be furnished to the County Tax Collector who shall in turn collect the sums so assessed from the property owner." The county ordinances governing the special assessment roll made no other provisions for increasing , decreasing , or taking items off after the roll has been adopted. The Board at its meeting on November 15, 1977, instructed the manager of the Municipal Service District to adjust errors on the special assessment roll and present a monthly errors and omissions 14 Par . No . report for ratification by the Board. I recommend that the Board take the necessary steps to ensure that all changes to the assessment rolls are made only in accordance with the procedures prescribed in the enabling ordinance as amended , and that Board approval be obtained before changes are made to the assessment roll . Fine and Forfeiture Fund (54) The Fine and Forfeiture Fund as provided by Chapter 129, Florida Statutes , was used to account for the revenues and expenditures needed to carry on all criminal prosecutions as provided by Section 142. 01, Florida Statutes , and all other law enforcement functions and activities of the county. Law Library (55) The Law Library Fund was used to account for revenues and expenditures relating to the operation of law libraries in the county courthouse and branch courthouses in Monroe County, as provided by county ordinance No . 3 -1973, adopted April 24, 1973, as amended by ordinance No . 2-1975, adopted March 4, 1975. DEBT SERVICE FUNDS (56) The bond resolutions of the 1955 and 1956 Meachan Airport Revenue Bonds and the 1965 Building Certificates designated specific banks as trustees for administering financial transactions. The trustee banks provided the Board with debit and credit memorandums and/or bank statements for recording trust account transactions in the Board ' s financial records . Transfers of funds were properly made to the trustee banks as required by the bond resolutions. (57) The responsibility for the principal and interest payments and reserve requirements for the Florida Development Commission, Monroe County, Road and Bridge Revenue Bonds, was administered by the State Board of Administration. Information needed to record the financial transactions was provided by the State Board of Administration. (58) Comments concerning the Card Sound Bridge revenue bonds are made under the heading ENTERPRISE FUND. ENTERPRISE FUND (59) The financial operations of the Card Sound Bridge were self- supporting and , therefore, were accounted for as an Enterprise Fund . (60) A manager was appointed by the Board to handle the operations of the bridge. 15 Par . No . (61) Procedures in effect for the collection, deposit , and accounting for toll receipts appeared adequate. Automatic transaction and axle counters were used at the bridge toll booth to allow for the verification of tolls collected . Prenumbered receipts were issued for each sale of toll ticket books. The toll tickets were prenumbered and properly accounted for by the use of a ticket book log . (62) Funds for the construction of the Card Sound Bridge were obtained by the sale of revenue bonds as discussed in audit reports Nos. 7658 and 8740. The bond resolutions provided for transfers of cash balances from the operating revenue account to the interest and sinking accounts administered by the trustee bank. Monthly transfers were properly made to these accounts. The trustee bank provided the Board with debit and credit memorandums and/or bank statements for recording trust account transactions in the Board 's financial records. INTRAGOVERNMENTAL SERVICE FUND Workmen' s Compensation Self-Insurance Fund (63) This fund was established by the Board on October 1 , 1975, to maintain and account for funds used to satisfy workmen' s compensation claims. Amounts provided for in the Board ' s various operating budgets for workmen' s compensation expense were transferred to this fund on a quarterly basis. Funds not currently needed for payment of claims were invested in interest-bearing time deposits and passbook savings accounts. SPECIAL ASSESSMENT FUNDS Municipal Service Taxing Districts Nos. 5 and 6 (64) County ordinance No . 5-1977, adopted February 15, 1977, as amended by ordinance No . 14-1977, adopted September 20, 1977, provided for the creation and establishment of eight municipal service taxing districts for the unincorporated area of Monroe County. These districts were given the authority to levy taxes for necessary operational and maintenance expenses for fire protection, law enforcement, ambulance service, beach erosion control , recreation service and facilities, streets, sidewalks, street lighting , drainage , and transportation. (65) In a special referendum election held on November 8, 1977, the qualified electors in District No . 5 authorized a levy of ad valorem taxes in fiscal year 1978-79 in an amount not to exceed $77, 000 for the purchase of one fire truck and one ambulance. The electors in District No. 6 authorized a tax levy not to exceed $133, 372 for the purchase of two fire trucks and one ambulance. 16 Par . No . (66) During the 1977-78 fiscal year one ambulance was purchased for District No . 5 and one for District No . 6. The ambulances were paid for with funds derived from the issuance of tax anticipation warrants. The warrants were issued in anticipation of the taxes to be levied as discussed in the preceding paragraph. GENERAL FIXED ASSETS GROUP OF ACCOUNTS (67) The amounts invested in land and buildings and improvements were recorded in detailed subsidiary records. These records were posted on a current basis and balanced with the general ledger accounts. (68) Tangible personal property records were governed by the provisions of Chapter 274, Florida Statutes, and the rules issued pursuant thereto. Purchases and dispositions of tangible personal property items were properly recorded and subsidiary records were balanced with control accounts . The results of my audit tests indicated that the conditions of property items at inventory dates were not shown in the property records. A physical observation test of property items selected at random from the Board ' s records of tangible personal property disclosed some items were not marked in a permanent manner with an identifying number and the name of the governmental unit. STATEMENT FROM AUDITED OFFICIAL (69) In accordance with the provisions of Section 11. 45 (6) (d) , Florida Statutes , a list of audit findings was submitted to the Board. The Clerk 's response to the audit findings included in this report is shown on exhibit M. EXHIBITS The following exhibits for the fiscal year ended September 30, 1978, are attached to and form a part of this report: Combined Statements EXHIBIT - A Combined Balance Sheet - All Funds. EXHIBIT - B Combined Statement of General Governmental Expenditures - General and Special Revenue Funds . General Fund EXHIBIT C-1 Balance Sheet . EXHIBIT C-2 Statement of Revenues , Expenditures , and Transfers. EXHIBIT C-3 Statement of Changes in Fund Balance. 17 Special Revenue Funds EXHIBIT D-1 Balance Sheet. EXHIBIT D-2 Statement of Revenues, Expenditures, and Transfers. EXHIBIT D-3 Statement of Changes in Fund Balances. Debt Service Funds EXHIBIT E-1 Balance Sheet. EXHIBIT E-2 Statement of Revenues, Expenditures, and Fund Balances. Enterprise Fund Card Sound Bridge: EXHIBIT F-1 Balance Sheet. EXHIBIT F-2 Statement of Revenue and Expenses. EXHIBIT F-3 Statement of Changes in Reserves and Retained Earnings. EXHIBIT F-4 Statement of Changes in Financial Position. EXHIBIT F-5 Statement of Changes in Assets Restricted for Revenue Bond Debt Service. Special Assessment Funds EXHIBIT G-1 Balance Sheet. EXHIBIT G-2 Statement of Cash Receipts and Disbursements. EXHIBIT G-3 Statement of Changes in Fund Balances. Workmen's Compensation Self-Insurance Fund EXHIBIT H-1 Balance Sheet. EXHIBIT H-2 Analysis of Changes in Retained Earnings. EXHIBIT H-3 Statement of Operations. General Fixed Assets Group of Accounts EXHIBIT - I Statement of General Fixed Assets. 18 General Long-Term Debt Group of Accounts . EXHIBIT - J Statement of General Long-Term Debt. Other EXHIBIT - K Summary of Significant Accounting Policies. EXHIBIT - L Notes to Financial Statements. Respectfully submitted , (Signed) Ernest Ellison, C.P.A. Auditor General Audit supervised by: (Signed) Willard G. Hale Audit made by: (Signed) James A. Bell 19 } . \ } . ) ) } ! ) } ( ( a 08 or o so 2 ! 882 9 / \ ! / { § i ] ( : ! ; { ƒ / � \ { ( ) ( ( ( ) ) a 208\ / �88 \ . .288 \ m« + 822 \ \ \ oo ow \ \ \ ; q ) ! ! § ) \ \ jƒ acm coo j! ƒ .-a0c .E • . _ ,|) z _ ; ! o - ( ! ! E q § § : 2 . : | \\ - - - y . - > _ _ _ \ , \ ) \ \hu, ! \22576- ! \ ) \\ - 2- - J \ \ \ 20 / , E } \ § , , , , , , _ \ \ / I23 . -m I \ t , , 3 3- , \ , 'i \I/\ C I I cy , , y , 4 , , ( ) :) ,• ( ) ( [ i .. ,1 I . , d : , 2 , , , ` j 000 ( : : : ; z :: \ ::z :>a ii ` Ca) ,. _, CZ � _ ,cu, \ . , „ pc, \\\ � \) \ .3 m3(Si \ \ /I) .. ) / \ / ) \ \ ) \ \ / / j 21 Z co F. E coI „ I I I PO h <n K K H H v. wr cn 24 E I I I I O 44 ] 0 0 • ] 0li L 1 W o o £ u, In `n <n. In In. .n ur in 1 C u O a Cu Q ` U oy I Or 10 P W• ., G m m m H ao o 'V v I I 1 1 al E o 'u h 0 F aHc 01 4-1 Uy I' .n n. Al C N 1 Hi AA N z I�q0Y' 0 6 N p 6 {Fc .0-A m .nm U)' O O Sn. 2 .� r ml In m F V An u, In u, u, .i, In �n Z p O v: 12 F -0 0 0 m m m 0,1 2 C ni en v.. y to- ym y — K E ] 40 6 m 6 .. E _ `�AI < .Q. • C o C n E F o w4 0 muG 6 r C C a ., 0 C 2 W ,.. p P. £ V VO H W z E W cn N P. o 22 _ ^ a \ / ; \ , , \ � , , CV Z 11 CI ej to Z � \ rom \ \ , I , I , \ , I\ 0 co co i I I I ,} § < I I r— I .. / a , , , , , , co , ( § § } ch _ h. 7 \ : ) : _ , -L.a . ca , CO , : I j \ i „ , } \ I & , , , / / CO \ : ° :- o , ` ` en,c co \ cn ® co 2 ° co, \ , , , _ I : , z ra ) \ \ y§ \ / \ 44-4 co \ \ IP; \ \ ) o / • S/ \ )4 0 \ : r z0 : 23 ) { \ I II } VG , , IV , , j i ,! / lc 04 0 loi CO GlOCLUU I. ZOgol © ^ , , , , , , \ : GO 01 ` [ � 4 a , I \ , 0, j , \ / ` ` ( ( i ! , In co / [ : ,: / \\ o /> \ \ ` 1SG < \ \ j) _ , , . N . . . , L \ _ . z , d 4 0 GO CD VI \ \ �) C \ \ \ c-\ Io -- , \ \ ,� / \ 24 /} , E I ) } u, , , , , g // I j 0 0.4 UU \ \cc cL -CX PI ( q\ \ I ,kC I / , , , VI- , , U) V I I OcZ '° F. 1 .: _ , :j/ / a \ / /« «\ : : \ e : ^ ) Z \j 14 map § _ . , \ / \ ~` \ d� \ ,a: xz Ell .LA \ ` , 1 ® , , - _ - , .75 / 0 jr \ 4 ` \ / ^ yj / g § \ . b dd 25 xF C j y 3 al KI H y „ SCC 4 C w I O C ; CiiI OOCW I I I PCCFNa £ a ca ur fn .„ 22 C P C'Cu O 0 MC zz I I � 0a "o H I I Io �C �} ae n n. a. .,. .a .n >. ow E gg o a " zlf, al 4 R 0 .n n. .f, .., 1 .n Z w w 1 N _ NM „ „ _ MN _ _ N n C F . • a ma o • 6v• ¢ E a c a w u 44 3• w N H •E r+ C w V nS 37 6604 : L• i O m - F- H .N ' n C V oHFF4FHF I>-) oawyu 0000 vi'l 4- i z" aa H> N v 26 pp 4-4 10 y I I I I I " qI I I I I ri 3 pl N N H . v. = cc 4, w " I I I I. I <r 1 .11 NI — N c § I I I > w vOrn0301--- CO z IC " o m �" N .. .. Eo H o, 01 o H mo H c I I I z o & F. vc I I I I � g G2 v :C6 o x E u- y ur .n K .n v- F W 4 OZZ1v I I W > a 0 • 02 F I I CO , �v o rvr II' O C ✓ E P. w O Co Or v E " } I I HLL PI r �V i OE PProI of �I co • ow0 orn codH wc 44 Ce Ea 3 aoagg o F O o > u C OP > K > Fx 3 • 0 al 8 3CUa13w • > 4 vEd 'a m0 � • S. .i F ✓+ x¢ ILi V c -I F V F ✓• Cr Z 2 3 27 e DJ 44 I I xo '' s 00 y Fhl v- I uv 0 ? F• CO CI lc. cu F m ... 0I FI Cr, Co II Q. 00• C.0 n CO CC ga 0 € 0 C. C.C. In ..,I QC .m r i J I I� ZEZ t F - v .. ' I . z o o v, I° I r I Nl 112. r40 C 03 tn. y W Ncal II C Z za. z o 1. F o 006Y a F. -' u '� ..i a' H.. i O) U O, .,. h .�� F. �I y� 0 P v PI PIII C. 0 0 0o0 0 . � '0CI 0 sI CO Z. tia q 4- F g ai ugw ? F • o £ 4u v C >9AFOF C E • u F > > M T66 H F FS H CY m 28 MONROE COUNTY EXHIBIT C-1 BOARD OF COUNTY COMMISSIONERS GENERAL FUND BALANCE SHEET September 30, 1978 ASSETS Cash $3,431,257.30 Accounts Receivable 11,656.74 Taxes Receivable - Delinquent $4,699.88 Less, Estimated Uncollectible Delinquent Taxes 235.00 4,464.88 Due from Other Funds 591.31 Due from Other Governments 256,675.80 TOTAL ASSETS $3,704,646.03 LIABILITIES, RESERVES, AND FUND BALANCE Liabilities: Vouchers Payable $ 42,624.81 Wages Payable 541.72 Construction Contract Payable 76,680.00 Construction Contract Retainages Payable 35,750.00 - Notes Payable (Tax Anticipation Warrants) 386,000.00 Due to Other Funds 36,079.67 Due to Other Governments 3,647.51 Deposits Held in Escrow 41,863.00 Deferred Revenue 66,087.34 Total Liabilities $ 689,274.05 Reserves: Reserve for Encumbrances 87,285.56 Fund Balance, Unappropriated 2,928,086.42 TOTAL LIABILITIES, RESERVES, AND FUND BALANCE $3,704,646.03 See accompanying summary of significant accounting policies and notes to financial statements. 29 EXHIBIT C-2 MONROE COUNTY BOARD OF COUNTY COMMISSIONERS GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES, AND TRANSFERS For the Fiscal Year Ended September 30, 1978 Final Actual Over (Under) Budget Budget Revenues: Federal Sources: Health, Education, and Welfare: Civil Defense $ 15,000.00 $ 20,566.77 $ 5,566.77 Aviation: FAA - (Airport Development Aid Program) $ 1,710,768.00 $1,640,336.55 $ (70,431.45) FAA - ADAP - Fencing 122,400.00 110,509.78 (11,890.22) FAA - ADAP - Grooving 67,410.00 64,350.00 (3,060.00) Total Aviation $ 1,900,578.00 $1,815,196.33 $ (85,381.67) Other: Lieu of Taxes - Federal Housing Authority $ 6,000.00 $ 4,337.06 $ (1,662.94) Lieu of Taxes - Park Lands 238,000.00 263,200.68 25,200.68 CETA I Administration 128,500.00 106,717.30 (21,782.70) CETA II PSE 327,874.00 276,740.62 (51,133.38) RSVP - Federal 16,249.01 16,249.76 .75 Homemaker Title III 46,861.93 44,932.90 (1,929.03) CETA Title I Senior Citizens 36,000.00 28,855.82 (7,144. 18) CETA VI PSE 646,000.00 560,243. 10 (85,756.90) CETA VI Operation Restoration 42,000.00 29,798.72 (12,201.28) Transportation Title XX 30,000.00 26,102.46 (3,897.54) EMS - Communications 7,000.00 6,992.00 (8.00) CETA II 370.54 370.54 Nutrition Title VII 144,677. 14 119,594.41 (25,082.73) Sheriff Communications Grant 32,665.00 27,295.00 (5,370.00) IPA Grant 5,000.00 5,000.00 CETA VI Microfilming 59,659. 19 51,661.56 (7,997.63) CETA VI Clean Up 197,101.39 130,157. 12 (66,944.27) OJT CETA I Extension 54,750.00 47,477.77 (7,272.23) CETA VI Fort Zachary Taylcr 25,000.00 14,302.84 (10,697. 16) NCOA - Senior Citizens 217,400.00 75,587. 16 (141,812.84) Legal Aid - CSTF 9,000.00 6,144.00 (2,856.00) Youth Aid Bureau 10,221.00 2,601.00 (7,620.00) 911 Communications 29,175.00 5,762.00 (23,413.00) Transportation Title III 54,487.34 (54,487.34) RSVP 20,984.00 5,246.00 (15,738.00) Crime Prevention Grant 45,040.00 7,506.00 (37,534.00) CETA VI PSEP Old Contract 210.00 263.15 53.15 CETA II PSEP Old Contract 140.00 140.00 HUD (2) 248,548.79 36,258. 11 (212,290.68) HUD (3) 160,000.00 (160,000.00) 30 MONROE COUNTY EXHIBIT C-2 BOARD OF COUNTY COMMISSIONERS (Continued) GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES, AND TRANSFERS For the Fiscal Year Ended September 30, 1978 Final Actual Over (Under) Budget Budget Revenues (Continued) : Federal Sources (Continued) : Other (Continued) : EDA Upper Keys Government Center $ 299,000.00 $ 126,801.00 $ (172, 199.00) Federal Revenue Sharing 574,363.00 435,188.00 (139, 175.00) Antirecession Fiscal Assistance 143,676.00 174,065.00 30,389.00 Total Other $ 3,855,953.33 $2,635,591.08 $(1,220,362.25) Total Federal Sources $ 5,771,531.33 $4,471,354. 18 $(1,300, 177. 15) State Sources: Racing Monies $ 223,250.00 $ 223,250.00 $ - - Licenses: Insurance Agents County Licenses $ 1,000.00 $ 1,308.96 $ 308.96 Mobile Homes 70,000.00 54,310.03 (15,689.97) Alcoholic Beverage License 49,000.00 50,995.32 1,995.32 Total Licenses $ 120,000.00 $ 106,614.31 $ (13,385.69) Reimbursements: Welfare Reimbursements $ $ 4,330.76 $ 4,330.76 Medical Examiner Grant 9,100.00 8,991.00 (109.00) Transportation Title XIX 3,000.00 1,980.00 (1,020.00) Reimbursement Sheriff Feeding Prisoners 1,500.00 6,596.30 5,096.30 ADAP - DOT 95,042.50 89,829.20 (5,213.30) ADAP - DOT - Fence 6,800.00 8,835.00 2,035.00 Planning Grant 16,000.00 16,000.00 Child Support Incentive 62.50 62.50 ADAP - DOT - Grooving 3,745.00 (3,745.00) Total Reimbursements $ 135, 187.50 $ 136,624.76 $ 1,437.26 Other: State Aid to Libraries $ 29,504.00 $ 29,504.00 $ Library Planning Grant 3,000.00 3,000.00 Adult Independent Development Grant 5,000.00 10,000.00 5,000.00 State Revenue Sharing 350,000.00 429,313.00 79,313.00 Local Government Additional Homestead Exemption Trust Fund 50,000.00 76,136.73 26,136.73 Total Other $ 437,504.00 $ 547,953.73 $ 110,449.73 Total State Sources $ 915,941.50 $1,014,442.80 $ 98,501.30 31 EXHIBIT C-2 MONROE COUNTY (Continued) BOARD OF COUNTY COMMISSIONERS GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES, AND TRANSFERS For the Fiscal Year Ended September 30, 1978 Final Actual Over (Under) Budget Budget Revenues (Continued) : Local Sources: Licenses: Occupational $ 55,000.00 $ 61,209.94 $ 6,209.94 Taxes - General: Current Roll $ 3,233,698.44 $3, 105,935.98 $ (127,762.46) Delinquent Taxes 3,500.00 6,532. 16 3,032. 16 Tax Redemptions _ 10,000.00 6,512. 19 (3,487.81) Total Taxes - General $ 3,247,198.44 $3,118,980.33 $ (128,218. 11) County Officers' Fees: Sheriff $ 5,000.00 $ 6,099.27 $ 1,099.27 Clerk - Circuit Court 220,000.00 279,613.30 59,613.30 Clerk - Circuit Court - Legal Aid Filing Fees 9,000.00 6,913.00 (2,087.00) Clerk - County Court 10,000.00 10,721.11 721. 11 Tax Collector - Excess 10,000.00 51,513.96 41,513.96 Total County Officers' Fees $ 254,000.00 $ 354,860.64 $ 100,860.64 Earned Income: Interest on Time Deposits $ 87,000.00 $ 172,536.74 $ 85,536.74 Grants, Donations, and Reimbursements: Lieu of Taxes (City of Key West) $ 8,500.00 $ $ (8,500.00) Reimbursement Supervisor of Elections 100.00 3,041.82 2,941.82 RSVP - United Way 2,662.50 1,282.50 (1,380.00) CETA I School Board Youth Program 13,192.25 (13, 192.25) CETA III Youth Employment Program 3,939.75 (3,939.75) CETA III Summer Program 20,103.50 12,084.47 (8,019.03) Donation - Key West Junior Womens Club 1,305.00 1,305.00 Total Grants, Donations, and Reimbursements $ 49,803.00 $ 17,713.79 $ (32,089.21) Sales: Sale Surplus Land $ $ 1.00 $ 1.00 Sale Surplus Equipment 146.66 146.66 Maps, Etc. 500.00 (500.00) Total Sales $ 500.00 $ 147.66 $ (352. 34) 32 MONROE COUNTY EXHIBIT C-2 BOARD OF COUNTY COMMISSIONERS (Continued) GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES, AND TRANSFERS For the Fiscal Year Ended September 30, 1978 Final Actual Over (Under) Budget Budget Revenues (Continued) : Local Sources (Continued): Other: Tax Deed Surplus $ $ 6,677.80 $ 6,677.80 Rents 25,500.00 41,507.02 16,007.02 Reimbursements - County Home 35,000.00 43,066.25 8,066.25 Monroe General Hospital Receipts 1,996.91 1,996.91 County Pound 1,500.00 ' 2,369.00 869.00 Key West Animal Shelter 3,696.50 3,696.50 Airport Income 80,500.00 111,576.63 31,076.63 Library Receipts 9,000.00 11,016.66 2,016.66 Building Permits 200,000.00 373,671.26 173,671.26 Franchise Fees (Garbage) 648.44 648.44 Tolls - Harry Harris Park 9,396.40 9,396.40 Telephone Commissions 300.00 399.33 99.33 Miscellaneous 5,100.00 12,721.62 7,621.62 Total Other $ 356,900.00 $ 618,743.82 $ 261,843.82 Total Local Sources $ 4,050,401.44 $4,344,192.92 $ 293,791.48 Nonrevenue: Refunds: Prior Years $ 1,100.00 $ 5,457.62 $ 4,357.62 Other: Insurance Proceeds 1,197.50 1,197.50 Total Nonrevenue $ 1,100.00 $ 6,655.12 $ 5,555. 12 Total Revenues $10,738,974.27 $9,836,645.02 $ (902,329.25) Less 5% of Anticipated Receipts 280,420.57 (280,420.57) Total $10,458,553.70 $9,836,645.02 $ (621,908.68) Transfers from Other Funds 3,796.65 5,627.67 1,831.02 Total Revenues and Transfers $10,462,350.35 $9,842,272.69 $ (620,077.66) Expenditures: General Government: Legislative and Administrative: Board of County Commissioners $ 276,742.31 $ 265,965.77 $ (10,776.54) Clerk of Board of County Commissioners 191,004.60 187,763.01 (3,241.59) County Attorney 144,297.78 136,688.11 (7,609.67) County Administrator 29,940.60 25,125.43 (4,815. 17) Total Legislative and Administrative $ 641,985.29 $ 615,542.32 $ (26,442.97) 33 EXHIBIT C-2 MONROE COUNTY (Continued) BOARD OF COUNTY COMMISSIONERS GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES, AND TRANSFERS For the Fiscal Year Ended September 30, 1978 Final Actual Over (Under) Budget Budget Expenditures (Continued) : General Government (Continued) : Finance and Taxation: Tax Assessor $ 500,992. 19 $ 498,235.66 $ (2,756.53) Tax Collector 347,548.77 347,523.87 (24.90) Total Finance and Taxation $ 848,540.96 $ 845,759.53 $ (2,781.43) Judicial: Clerk of the Circuit Court $ 384,924.50 $ 370,254.43 $ (14,670.07) Clerk of County Court 143,511.68 136,918.63 (6,593.05) Circuit Court 54,859.36 48,078.54 (6,780.82) County Court 11,905.00 7,799.32 (4,105.68) State Attorney 60,585.00 40,717.80 (19,867.20) Public Defender 50,016.00 41,933.80 (8,082.20) Total Judicial $ 705,801.54 $ 645,702.52 $ (60,099.02) Elections: Supervisor of Elections $ 74,063.20 $ 62,206.33 $ (11,856.87) Elections 59,765.95 47,286.51 (12,479.44) Total Elections $ 133,829.15 $ 109,492.84 $ (24,336.31) Service Departments: Data Processing $ 121,046.00 $ 92,443.28 $ (28,602.72) Personnel Office 20,416.05 7,320.51 (13,095.54) Motor Pool (Service Station) 62,464.43 55,969.90 (6,494.53) Grants-in-Aid 42,780.60 38,577.73 (4,202.87) Total Service Departments $ 246,707.08 $ 194,311.42 $ (52,395.66) Building Operations and Maintenance: Courthouse and Annexes $ 1,076,777.20 $ 778,421.28 $ (298,355.92) Other Administrative Buildings 379,545.20 355,604.68 (23,940.52) Total Building Operations and Maintenance $ 1,456,322.40 $1,134,025.96 $ (322,296.44) Planning and Development: Planning $ 170,602.54 $ 165,656.21 $ (4,946.33) HUD (CBDG) 408,548.79 36,258. 11 (372,290.68) Publicity (Advertising) 136,719.00 135,708.28 (1,010.72) Total Planning and Development $ 715,870.33 $ 337,622.60 $ (378,247.73) 34 MONROE COUNTY EXHIBIT C-2 BOARD OF COUNTY COMMISSIONERS (Continued) GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES, AND TRANSFERS For the Fiscal Year Ended September 30, 1978 Final Actual Over (Under) Budget Budget Expenditures (Continued) : General Government (Continued): Other General Government: Veterans Affairs $ 64,312.87 $ 62,945.54 $ (1,367.33) Total General Government $ 4,813,369.62 $3,945,402.73 $ (867,966.89) Public Safety: Police Protection: Sheriff $ 356,231.65 $ 310,090.86 $ (46,140.79) Fire Control: Stock Island Fire Department $ 1,892.25 $ 310.00 $ (1,582.25) Protective Inspections: Building, Zoning, and Inspections $ 260,553.67 $ 253,055.06 $ (7,498.61) EMS Coordinator 24,720.03 21,861. 17 (2,858.86) Total Protective Inspections $ 285,273.70 $ 274,916.23 $ (10,357.47) Other Protection: Medical Examiner $ 39,000.00 $ 23,682.03 $ (15,317.97) Civil Defense 58,549.84 55,479. 11 (3,070.73) Safety Director 2,455. 12 1,554. 10 (901.02) Emergency Telephone System (911) 72,157.40 43,076.40 (29,081.00) Total Other Protection $ 172,162.36 $ 123,791.64 $ (48,370.72) Total Public Safety $ 815,559.96 $ 709,108.73 $ (106,451.23) Health, Welfare, and Social Services: Health: Mental Health $ 128,450.00 $ 116,955. 13 $ (11,494.87) Tubercular Care 1,500.00 268.75 (1,231.25) Ambulance Services: General 43,763.38 15,131.77 (28,631.61) Big Coppitt 11,931.00 11,767.42 (163.58) Sugarloaf 1,707.00 1,478.69 (228.31) Marathon 28,220.00 28,220.00 Islamorada 2,989.00 2,072.55 (916.45) Tavernier 3,653.00 3,411.90 (241. 10) Key Largo 9,070.00 8,276.96 (793.04) Key West 6,275.00 4,774.80 (1,500.20) Capital Equipment 10,138.40 10,108.40 (30.00) County Pound 91,098.30 69,133.52 (21,964.78) Total Health $ 338,795.08 $ 271,599.89 $ (67,195. 19) 35 EXHIBIT C-2 MONROE COUNTY (Continued) BOARD OF COUNTY COMMISSIONERS GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES, AND TRANSFERS For the Fiscal Year Ended September 30, 1978 Final Actual Over (Under) Budget Budget Expenditures (Continued) : Health, Welfare, and Social Services (Continued) : Welfare: Welfare Administration $ 89,654.01 $ 84,875.90 $ (4,778. 11) Welfare Services 177,426.00 105,268.63 (72,157.37) Homes for the Infirm 163,410.24 144,553. 12 (18,857. 12) Total Welfare $ 430,490.25 $ 334,697.65 $ (95,792.60) Economic Assistance: Youth Program $ 28.44 $ 28.44 $ Youth Aid Bureau (LEAA) 10,221.00 2,601.00 (7,620.00) MARC 10,000.00 10,000.00 Senior Citizens: Key West 5,192.26 5,190.28 (1.98) Marathon 5,009.00 4,800.81 (208.19) Upper Keys 5,517.65 (5,517.65) Health Systems Agency ' 10,000.00 9,999.96 (.04) Nutrition Program 163,022.35 138,718.08 (24,304.27) Legal Aid 15,984.00 13,975.09 (2,008.91) Homemaker Program 53,950. 12 51,654.37 (2,295.75) RSVP 49,069.30 26,082.86 (22,986.44) Senior Community Aid 226,578.00 82,108.05 (144,469.95) CETA I Administration 128,205.34 106,537.24 (21,668.10) CETA I Senior Citizens 36,000.00 28,815.90 (7,184. 10) CETA II PSE 327,874.00 276,436.08 (51,437.92) CETA VI PSE 465,339.35 390,832.03 (74,507.32) OJT CETA I Extension 54,750.00 47,597.77 (7,152.23) Operation Restoration 42,000.00 29,798.72 (12,201.28) Fort Zachary Taylor 25,000.00 14,312.85 (10,687. 15) CETA I Youth Project 13,192.25 (13,192.25) CETA III Youth Employment Program 3,939.75 (3,939.75) CETA III 20,103.50 12,281.91 (7,821.59) CETA VI Microfilming 10,179.01 6,884.04 (3,294.97) CETA 536. 19 536.19 CETA VI 247,060.58 176,171.35 (70,889.23) Total Economic Assistance $ 1,928,752.09 $1,435,363.02 $ (493,389.07) Total Health, Welfare, and Social Services $ 2,698,037.42 $2,041,660.56 $ (656,376.86) 36 MONROE COUNTY EXHIBIT C-2 BOARD OF COUNTY COMMISSIONERS (Continued) GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES, AND TRANSFERS For the Fiscal Year Ended September 30, 1978 Final Actual Over (Under) Budget Budget Expenditures (Continued) : Culture, Recreation, and Conservation: Recreation Facilities: Recreation Programs $ 12,884.97 $ 10,383.40 $ (2,501.57) Parks and Beaches 279,151. 10 224,123.00 (55,028. 10) Total Recreation Facilities $ 292,036.07 $ 234,506.40 $ (57,529.67) Culture: Museums $ 14,399.00 $ 14,399.00 $ Libraries 438,260.49 436,411.98 (1,848.51) Total Culture $ 452,659.49 $ 450,810.98 $ (1,848.51) Natural Resources: Agricultural Agent $ 54,458.60 $ 44,227.73 $ (10,230.87) Total Culture, Recreation, and Conservation $ 799,154. 16 $ 729,545.11 $ (69,609.05) Public Service Enterprises: Transportation: Aviation (Marathon Airport) $ 561,416.62 $ 496,604.79 $ (64,811.83) Aviation (Key West Airport) 1,831,424.81 1,600,434.77 (230,990.04) Transportation Program _ 136,809.39 72,346.92 (64,462.47) Total Transportation $ 2,529,650.82 $2,169,386.48 $ (360,264.34) Other: Television Translators $ 566,682.75 $ 81,380.34 $ (485,302.41) Miscellaneous 15,033.65 15,033.65 Total Other $ 581,716.40 $ 96,413.99 $ (485,302.41) Total Public Service Enterprises $ 3,111,367.22 $2,265,800.47 $ (845,566.75) Reserves: Contingency $ 13,908.07 $ $ (13,908.07) Reserve for Cash Balance 980,000.00 (980,000.00) Total Reserves $ 993,908.07 $ - - $ (993,908.07) 37 EXHIBIT C-2 MONROE COUNTY (Continued) BOARD OF COUNTY COMMISSIONERS GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES, AND TRANSFERS For the Fiscal Year Ended September 30, 1978 Final Actual Over (Under) Budget Budget Expenditures (Continued) : Refunds: Prior Year Revenues $ 1,000.00 $ 249.03 $ (750.97) Total Expenditures $13,232,396.45 $9,691,766.63 $(3,540,629.82) Transfers to Other Funds 29,682.90 29,682.90 Total Expenditures and Transfers $13,262,079.35 $9,721,449.53 $(3,540,629.82) Excess (Deficiency) of Revenues and Transfers Over Expenditures and Transfers $(2,799,729.00) $ 120,823. 16 $ 2,920,552. 16 See accompanying summary of significant accounting policies and notes to financial statements. 38 MONROE COUNTY EXHIBIT C-3 BOARD OF COUNTY COMMISSIONERS GENERAL FUND STATEMENT OF CHANGES IN FUND BALANCE For the Fiscal Year Ended September 30, 1978 Fund Balance, October 1, 1977 $2,874,193.44 Less, Adjustment of 1976-77 Accounts Receivable 126.36 Fund Balance, Adjusted $2,874,067.08 Add: Excess of Revenues Over Expenditures 120,823.16 Reserve for Encumbrances from 1976-77 Cancelled 20,481.74 Total Balance and Additions $3,015,371 .98 Deduct: Reserve for Encumbrances, September 30, 1978 87,285.56 Fund Balance, September 30, 1978 $2,928,086.42 See accompanying summary of significant accounting policies and notes to financial statements. 39 I m m m m N •1 A a CO en n M en M a N CV a N N N N N N Vl N N OO ~W - 0 ~ ~ 4 u HO 0 W O N O 0 N N CVc OJ h 0 vi N N M 2 en W W ON N 2 m I n .. m 0 co N N N N H m m CO N W in (m �n a O` on. o O to in in O co moo Om as O O o P O N N u m . N Or a O O m O M N W T G U U 22 MH n N 222 O M M •I W P ^ N m rn a H G U > 4 C 7 M 4 U .4 �p u O O O W CO 0 ~ n M 22 20 2m Q N N N N N ~ N F CO U C O N ^ O O .-I N P t4 N- n1 0 O H 2 G L •CD O. N N .4 0 aO N Wm OYY N N CA W CO n1 2W M M b v CO O a O M. 0 G 7 O CO O [%1-1 n ,F. 0 N H 2N N. C' HI N N W N N N V1 N m j Z m o o O O o W i m O n 4 H K " y 00 W F m F , K (n ^ G H2 W .r n W W 'O O > N O1 m O �O v1 n1• O• O• O• O• .?• In C W >. W U 4 F n .Y NO' .1 N .100 V O o .Y N F .-I e CNN in e rn Un '0 in O� m yy a .1 O a C1 o 2 W v1 m .Ni t0+1 vN1 m -a6 A u uoO - ElaNna rn � m a 'AY 0 . n N iZ Hmu cr. oO 0 OWUO o W W `N" rn en en Cr m N N O. N 00 DI C . 0 m G W O o W 0 a Ct y m C W P W m ., 0 0 C w 2 U u G C W W W w W M Z I O G Z G OO W N 6 .i W 4 0) N W N A W m W P M g c y H W u W O W H U W C Co m 4 H m 61 G p4 g aWm14 WCW y r- ] M ❑ 'I G W CO W m a W N 0O 00 .- E m +I 0 A CO 4 O. 4 .-I > H CO v el > W A •• M A Z 4 04 A CO W G H N u H N L. Cu p' U Cu W N 0 W W CO N 'U M U C•' m M 4 V W .11 • Cu E PC -I 0 6 M 2uu N 4 H W Cu OU F co H 1O W M 0 W O.W Y k m ,..I U ro W A W U W 6 A O G W W O W 2 C rn C OF v0.1v0 FO a ›. non FC W 0 W 40 MONROE COUNTY EXHIBIT D-2 BOARD OF COUNTY CO1MtISSIONERS SPECIAL REVENUE FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND TRANSFERS For the Fiscal Year Ended September 30, 1978 Final Actual Over (Under) Budget Budget Monroe County Transportation Trust Fund Revenues: Federal Sources, Fire Control Grant $ 478.50 $ 478.50 $ - - State Sources: Gasoline and Petroleum Taxes: Gasoline and Motor Fuel Tax - County Surplus (20 Percent Portion of Second Gas Tax) $ 260,000.00 $ 290,481.84 $ 30,481.84 Gasoline and Motor Fuel Tax - County Surplus (80 Percent Portion of Second Gas Tax) 2,094,316.00 719,498.00 (1,374,818.00) Gasoline Tax Pour-Over Trust Fund 620,000.00 688,184.50 68,184.50 Total State Sources $2,974,316.00 $1,698,164.34 $(1,276,151.66) Local Sources: Tax Redemptions $ $ .85 $ .85 Earned Income 25,000.00 39,226.95 14,226.95 Sales 58.34 58.34 Rents 1,280.00 1,280.00 Miscellaneous Sources 1,045.29 1,045.29 Total Local Sources $ 25,000.00 $ 41,611.43 $ 16,611.43 Nonrevenue: Refunds: Prior Years $ 100.00 $ 960.41 $ 860.41 Other: Insurance Proceeds 106.41 106.41 Total Nonrevenue $ 100.00 $ 1,066.82 $ 966.82 Total Revenues $2,999,894.50 $1,741,321.09 $(1,258,573.41) Less, 5% of Anticipated Receipts _ 149,971.00 (149,971.00) Total $2,849,923.50 $1,741,321.09 $(1,108,602.41) Transfers from Other Funds 16,912.35 16,912.35 Total Revenues and Transfers $2,866,835.85 $1,758,233.44 $(1,108,602.41) Expenditures: Public Safety: Fire Control $ 84,436.50 $ 74,885.78 $ (9,550.72) 41 EXHIBIT D-2 MONROE COUNTY (Continued) BOARD OF COUNTY COMMISSIONERS SPECIAL REVENUE FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND TRANSFERS For the Fiscal Year Ended September 30, 1978 Final Actual Over (Under) Budget Budget Monroe County Transportation Trust Fund (Continued) Expenditures (Continued) : Public Works: Road Construction and Maintenance: Resident Engineer 32,510.56 $ 21,746.87 $ (10,763.69) Roads and Bridges 2,964,888.79 1,239,240. 19 (1,725,648.60) Total Road Construction and Maintenance $2,997,399.35 $1,260,987.06 $(1,736,412.29) Public Service Enterprises: Utilities: Street Lighting $ 110,000.00 $ 103,717.23 $ (6,282.77) Reserves: Reserve for Cash Balance $ 300,000.00 $ - - $ (300,000.00) Total Expenditures $3,491,835.85 $1,439,590.07 $(2,052,245. 78) Excess (Deficiency) of Revenues and Transfers Over Expenditures $ (625,000.00) $ 318,643.37 $ 943,643.37 Monroe County Municipal Service District Revenues: Federal Sources: Payments-in-Lieu of Property Taxes $ $ 2,383.50 $ 2,383.50 Federal Grant (201 Study) 60,514.00 28,921.00 (31,593.00) Total Federal Sources $ 60,514.00 $ 31,304.50 $ (29,209.50) State Sources, Local Government Additional Homestead Exemption Trust Fund $ 5,000.00 $ 11,755.96 $ 6,755.96 Local Sources: Special Assessments - Garbage and Trash Collection and Disposal $ 972,000.00 $ 891,886.98 $ (80,113.02) Taxes - General: Current Roll $1,232,898.00 $1,182,966.49 $ (49,931.51) Delinquent Taxes 500.00 1,481. 74 981.74 Tax Redemptions 2,326.53 2,326.53 Total Taxes - General $1,233,398.00 $1,186,774.76 $ (46,623.24) 42 MONROE COUNTY EXHIBIT D-2 BOARD OF COUNTY COMMISSIONERS (Continued) SPECIAL REVENUE FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND TRANSFERS For the Fiscal Year Ended September 30, 1978 Final Actual Over (Under) Budget Budget Monroe County Municipal Service District (Continued) Revenues (Continued) : Local Sources (Continued) : County Officers' Fees, Tax Collector - Excess $ 1,500.00 $ 1,126.79 $ (373.21) Earned Income, Interest on Time Deposits $ 6,000.00 $ 50,920. 15 $ 44,920. 15 Grants, Donations, and Reimbursements, Other Governmental Agencies $ 24,000.00 $ 26,220.97 $ 2,220.97 Other: Franchise Fees (Garbage) $ 6,000.00 $ 22,734.58 $ 16,734.58 Dumping Fees 10,000.00 24,756.04 14,756.04 Total Other $ 16,000.00 $ 47,490.62 $ 31,490.62 Total Local Sources $2,252,898.00 $2,204,420.27 $ (48,477.73) Nonrevenue, Refunds - Prior Year $ - - $ 27.24 $ 27.24 Total Revenues $2,318,412.00 $2,247,507.97 $ (70,904.03) Less, 5% of Anticipated Receipts 115,921.00 (115,921.00) Total $2,202,491.00 $2,247,507.97 $ 45,016.97 Transfers from Other Funds 6,212.70 6,212.70 Total Revenues and Transfers $2,208,703.70 $2,253,720.67 $ 45,016.97 Expenditures: Public Service Enterprises: Waste Control: Administration $ 972,364.44 $ 801,184.21 $ (171, 180.23) EPA Grant (201 Study) 109,100.00 65,066.72 (44,033.28) Cudjoe Key Landfill 76,871.50 57,386.13 (19,485.37) Boot Key Landfill 4,179.63 3,029.70 (1,149.93) Long Key Landfill 305,121.59 256,326.88 (48,794.71) Transfer Operation 229,555.62 190,032.79 (39,522.83) Capital Program 663,533.00 135,794.77 (527,738.23) Total Public Service Enterprises $2,360,725.78 $1,508,821.20 $ (851,904.58) 43 EXHIBIT D-2 MONROE COUNTY (Continued) BOARD OF COUNTY COMMISSIONERS SPECIAL REVENUE FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND TRANSFERS For the Fiscal Year Ended September 30, 1978 Final Actual Over (Under) Budget Budget Monroe County Municipal Service District (Continued) Expenditures (Continued) : Reserves: Contingency $ 36,625.92 $ $ (36,625.92) Reserve for Cash Balance 200,000.00 (200,000.00) Total Reserves $ 236,625.92 $ - - $ (236,625.92) Total Expenditures $2,597,351.70 $1,508,821.20 $(1,088,530.50) Excess (Deficiency) of Revenues and Transfers Over Expenditures $ (388,648.00) $ 744,899.47 $ 1, 133,547.47 Fine and Forfeiture Fund Revenues: Federal Sources, Federal Revenue Sharing $ 175,000.00 $ 175,000.00 $ - - State Sources, State Revenue Sharing $ 36,000.00 $ 36,000.00 $ - - Local Sources: Fines and Forfeitures $ 257,000.00 $ 459,539.01 $ 202,539.01 Taxes 1,898,854.00 1,820,216.72 (78,637.28) Earned Income 15,000.00 36,750.97 21,750.97 Total Local Sources $2,170,854.00 $2,316,506.70 $ 145,652.70 Nonrevenue, Refunds - Prior Years $ 100.00 $ 189.80 $ 89.80 Total Revenues $2,381,954.00 $2,527,696.50 $ 145,742.50 Less, 5% of Anticipated Receipts 119,097.70 (119,097.70) Total $2,262,856.30 $2,527,696.50 $ 264,840.20 Expenditures: General Government: Judicial: Witness Fees $ 61,000.00 $ 30,033.75 $ (30,966.25) Court Reporting 35,000.00 11,899.89 (23, 100. 11) Total Judicial $ 96,000.00 $ 41,933.64 $ (54,066.36) 44 MONROE COUNTY EXHIBIT D-2 BOARD OF COUNTY COMMISSIONERS (Continued) SPECIAL REVENUE FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND TRANSFERS For the Fiscal Year Ended September 30, 1978 Final Actual Over (Under) Budget Budget Fine and Forfeiture Fund (Continued) Expenditures (Continued) : Public Safety: Police Protection: Sheriff $2,264,176.24 $2,264,167.91 $ (8.33) Other Law Enforcement 10,366.00 7,861.61 (2,504.39) Local Training 7,000.00 6,462.98 (537.02) Total Police Protection $2,281,542.24 $2,278,492.50 $ (3,049.74) Reserves: Contingency $ 20,314.06 $ $ (20,314.06) Reserve for Cash Balance 400,000.00 (400,000.00) Total Reserves $ 420,314.06 $ - - $ (420,314.06) Total Expenditures $2,797,856.30 $2,320,426.14 $ (477,430.16) Excess (Deficiency) of Revenues Over Expenditures $ (535,000.00) $ 207,270.36 $ 742,270.36 Law Library Fund Revenues: Local Sources: Earned Income $ $ 689.92 $ 689.92 Proprietary and Other Sources, Law Library 10,700.00 12,002.50 1,302.50 Total Revenues $ 10,700.00 $ 12,692.42 $ 1,992.42 Less, 5% of Anticipated Receipts 535.00 (535.00) Total $ 10,165.00 $ 12,692.42 $ 2,527.42 Expenditures: General Government: Judicial: Law Library $ 26,165.00 $ 6,307.05 $ (19,857.95) Excess (Deficiency) of .Revenues Over Expenditures $ (16,000.00) $ 6,385.37 $ 22,385.37 See accompanying summary of significant accounting policies and notes to financial statements. 45 rn P < on N co F T . IFH ‘o ✓1 Pa al M 0 en en en N N W N N a N co -i H • '0 a -a 1G1 0 0r. N N G G .i 0 N M en i a a . P. L.. . . I. N O COWN N W '0 N COCO co- V} CV N. O Lei in 0 n V N. P 0\ 00.i G N a 14 V 01 0 V CI a a A 0. U U O T N N 0. .00 co co N CO end H G u H e. . • 44 ❑ G .N H u aUa n ' •'X [n ,a o Z P En CON co- 0 n .� 0 G u W ^ 0 N. In .. N a, m U -01. 4-1V el CO N. r-I En O N T N CI M ✓1 N 4 O V Y 44 -a co V en W a i 6 H 0 0 0 , 0. 0 CO v V 0 CU O. W M - N Z 0 0 H V 1 O COP , u N P P E U G F 0. en N 0 a a u f+ iWi G F <n K -I 0 ti W z � G 'Za O o .-i n n .0 o n Cr, 9 O O yW 'O en En EnUi 0 V 0 CII U J^ .>" W 'O vl co 'O 0 Z W' U kJ O 0. 0 N O 0 N Y. ' 0. . . CO t'1 0.1 UOO a ti o rn 0C 0 F .n N a N O 0 0 PH W S+ 0 O W O ... ...i M M P. P. N N N (? ❑ W H 0 G 00 N y W W CO G P 0 E6+ r U CO V U N H H N. o iJ o a N. enC W > 1 F. O G a u N. .0 N O. fi FP I-IW CO Li. mo CD P. m m a C, m w wcia m 'r H a 0 N O 0 F -. '0 U V U H T H N N 'O M 3 ro a O H ' .0 v 'G C .0 a u ❑ u 'c 0 a a O ? co W CO 0 W a)W ❑ a W H H a) H N u w 4-1 w m U 04 a F C 0 ..1 .i N w u a 0. CO C N O .-i m 0 a N a M a P. a G al En al H U P V a W U Tl .. % t0 a U N a T 0 1 0 C '0 W W' a 'O P'i P.. 0 E P W to 46 v T a 0 0 CO coW O 00 E G G P RI G N N N O I-. N 0 Ca I al -0H w O W W co P N N A CO H U 0 y H O N 'd N rl CO HE .N W .Oi W r+ o N G N co ON !coN co h a w W D C 'U > co O` -co N vl N 0 Q U Z O a a N r O O cr. O a‘ 0 O O 0 ON a co, V1 en N .O O 0 0b 0p U G N — r. N N O N N o N vl ,I U ri en V 0 •C HI v rl v N N -.IO 01 .. W co V1 P �T O Ill col P < OJ"i 0 Y0 0 vl N W .) co 0 enin N N PP H 0) Lel H N co o N N N N N d W 5co O• co O v ly co Ca O O 0 0 N if, ✓1 O ✓1 vl Vl V U H W Y N N O N N N N CU a• O N G C 0 0 0 0 0 0 a a) W .H a < o r e o '£ H 0 H x ., r. 0 d W !J N m en N HI rl rl In > G (n N N N ca co P NH N N H a v In 2 ro O O o 0 0 o I W 0 0 0 0 0 o 0 o u V w • • • vPi ua q ON al o C v v < a W N ti C E in H N Pal N N H ~ N N oOW da on on e C Uw !no 0 coN N N (? N ,tl U U G >. H a W H > U H N a06 W ? 1/40 00 co O h YOrWN P O O 0 O n P in ZO 00 0 . N HI N N P 0) P O N Ul N P +1 HIv CO v I� N N 0 CO co N 0 N U CH2 '� P. la H O H W P 0 0 0 N W -COHi O allY 0 H N N T. 00 HI CD In N 0 (((]]] n 0 �p ry U1 on H COa) N ul Vl O N P. P m 0 N N co Cl? 0) a E U yQ 00 co N C o. V No a w W la P Ili CaO Z p 0 be - W V A Hi .p 6 al 0• Ca W W m W O M z Hi > 2z H a H Hi .i G ¢ W 0 coP. Ia n H M a O W > N W 0. a a CO 0 d A a .Wi r4 W 0 N H al ea co A A > 0 W U A , a H T H W • 04 N .H CO Cl T. C CH > U H •' ul T w N w' U at a w a a al Ia 0 .ri C P. u G In •H P. CO a - N In H N a F. N d +i N M r A W N U U Vl '3 L W 'y6a U HI p V u I>I J N 6 ro van N N % > 4-1 H IAa 0.l I-Gi H Ian W C W co N m Ia G C 0 •N W co G w W d U U E H H E A a a En 47 N W W • PO N PP .ON W O y H 0 0 M N O O N 0 0 O b N H •ri P. CO U CO W 'C 01 •O N •y N. co In O O '0 40 vl N H 0 N •O N ill CA V O o N b f"1 N vl w .Oi w .H O W C I GA °. W > E H W Ol O N enA (Al �O N N N O 0 HI > V K N N M g O O O C an N e N 'an-in K en V h�I w N d O\ 0 O O CD Co I"-- N 0 W V inP V N 40 O O O 0 .O vl - vl .0 CO N. 00 ,..0 'O .,-10 P V' 04O Ol rl W v ✓1 04 O O 0 0 ti —I TI .1-1 �'1 CO D` O O 0 0 O` D• A P H N 1 N W N 0 0 en ti nit en A. rP an an O D\ pi v U N N N N N N (n co- � N co- U G co O a) WU k OctWI O O 0 V v yw U •-. .-IO v v N.H G Y CO I CO U N 0 N GCP H C O. O N N ,--a co S. P. P 4 1' Ol P O •D O V vA.l N. Co en en O V V O V O O Ay PPO. N d W U .0 .4 N N N CO q ~ O` N N N .-1 •—I U yO O^ H W en- en- 0- up v -0- •n N .i -enN en W en G Z n H cc. Z Z W L O 6 .0 U Pion m O N H 'G N N N N N N E m q an C v 0 0 r0 I I I • • H Z W P. H > O 1 I I N ca V N N I v a KK w vl .H W PP u W ."� VI in d w CO of of co O O OU W N Tl O. to •n Co v1 vi vs ai v1 y. G U O q N O cal ,2. 5 ZZ w G .-1 0 Ai N N .-I O O O 0 N N 0. N W 210 W PaIn o` .. O• • .-• O in Pi p O cl• in P CO Z O VI H .-I O. .r co if At n 4-400 • Cr‘ -,1" en al O U N .i O\ V V vl 0 O. O N ,..0N en O a) 0 O) Hi [1. PP CO >' 0 n N n Hi v^ ^ CO O ^N ...0 CO ^ 0-1 ^ CO N O GI q .iell [. 0 ro v U. N en 1--- .0 .D .i ^ H 4 ) H O O 1 nl in Le)O l h O U O V . CO N 0 .O O. 0 0 0. > N I 00 0 CalPI W [1. on in- 0- on N .n cm u< ut I .i U WIW G O .0G 0 N N O H y W U H H O W N N W O W .O U E.14 O P4 y N H 0 O 0 W U 4O 0 0 0 P. X yi M .ri 4 W H 0 N W 0 O - '14W H .On N W 0 o w 'o N .i W W W W' 0 0 W 0 6 H 0 H al H C U H H '"1 H A co W 0fa. y •O v> H 4 cal gv H al U' O coN H 0) CO W 0 'O 14 H W N ca O 0 G .i N 1 N 0 G no N H Al H N I W - H CO Al O Y G 'O H ] 0 On F W G W CO p] .1i v 0 000 w G .V' E N O W 0 0. N HI O N Y W N • n .fi W W N H N U u W N O 0 OC W 0 1+ -0 W 0 W N F 000 C o' H v 000 > Or H P. 4 C C W W U W C N •• 1 v G PI C 'U > W 0 H CO Z W N ^p P. O N tGp Pi N H r4 ro a -1-; 0 W C '0 G O H O. X 0 N 0 H 0 W N M N V .i O CO H .i cri 14 - v 0 W H CO `p 0 G W G W 0 0 U C N '0 '0 0 .S• N W .y N F PC {q U C WOO F N 0 H G ♦+ G G 0 C 0 N W H Vi tp v p N Vl N 0 0 0.1000 O 0 > N CI -0 'O 0 W H P.PIW EH CO 4-1 U 0 0 0 v 0 k H n 0 k N 0 G a)W F H W W p., w 48 MONROE COUNTY EXHIBIT F-1 BOARD OF COUNTY COMMISSIONERS ENTERPRISE FUND - CARD SOUND BRIDGE BALANCE SHEET September 30, 1978 ASSETS Cash $ 37,598.94 Restricted Assets: Cash $ 13,336.45 Cash with Fiscal Agent 785,018.75 Investments 207,350.41 Interest Receivable on Investments 3,546.16 Due from Current Assets 17,231.02 Total Restricted Assets 1,026,482.79 Fixed Assets: Roads and Bridges $2,512,490.73 Less, Allowance for Depreciation 508,003.04 $2,004,487.69 Equipment $ 5,783.93 Less, Allowance for Depreciation 2,679.76 3,104. 17 Total Fixed Assets 2,007,591.86 TOTAL ASSETS $3,071,673.59 LIABILITIES, RESERVES, CONTRIBUTION, AND RETAINED EARNINGS Liabilities: Due to Restricted Funds $ 17,231.02 Matured Interest Payable 785,018.75 Accrued Interest Payable 9,631.25 Revenue Bonds Payable $2,010,000.00 Less, Unamortized Discount 37,833.03 1,972,166.97 Total Liabilities $2,784,047.99 Reserves: Reserve for Operations $ 20,211.00 Reserve for Payment of Long-Term Debt 231,832.79 Total Reserves $ 252,043.79 Contribution from General Fund $ 2,761.20 Retained Earnings $ 32,820.61 TOTAL LIABILITIES, RESERVES, CONTRIBUTION, AND RETAINED EARNINGS $3,071,673.59 See accompanying summary of significant accounting policies and notes to financial statements. 49 EXHIBIT F-2 MONROE COUNTY BOARD OF COUNTY COMMISSIONERS ENTERPRISE FUND - CARD SOUND BRIDGE STATEMENT OF REVENUES AND EXPENSES For the Fiscal Year Ended September 30, 1978 Operating Revenues: Tolls and Dockage $407,579.65 Operating Expenses: Salaries and Employee Benefits $ 68,248.97 Utilities 2,508.52 Automobile Allowance 605.83 Maintenance and Supplies 84,637.52 Communications 1,552.99 Advertising 27.60 Contractual Services 11,075.00 Insurance and Bonds 9,672.00 Total Operating Expenses $178,328.43 Operating Income Before Depreciation $229,251.22 Depreciation 66,440.65 Operating Income $162,810.57 Other Income: Interest on Investments 17,061.84 Extraordinary Item: Loss on Redemption of Revenue Bonds (2,866.20) Total Income $177,006.21 Other Expenses: Interest on Revenue Bonds $124,307.75 Paying Agents Fees 467.39 Total Other Expenses $124,775.14 Net Income $ 52,231.07 See accompanying summary of significant accounting policies and notes to financial statements. 50 MONROE COUNTY EXHIBIT F-3 BOARD OF COUNTY COMMISSIONERS ENTERPRISE FUND - CARD SOUND BRIDGE STATEMENT OF CHANGES IN RESERVES AND RETAINED EARNINGS For the Fiscal Year Ended September 30, 1978 Balance (Deficit) , October 1, 1977 $(88,834.91) Add: Operating Income $162,810.57 Interest on Investments 17,061.84 Decrease in Reserve for Payment of Long-Term Debt 69,424.45 Total Additions 249,296.86 Total Balance and Additions $160,461.95 Deduct: Interest on Revenue Bonds $124,307.75 Paying Agents Fees 467.39 Loss on Redemption of Revenue Bonds 2,866.20 Total Deductions 127,641.34 Balance, September 30, 1978 $ 32,820.61 See accompanying summary of significant accounting policies and notes to financial statements. 51 EXHIBIT F-4 MONROE COUNTY BOARD OF COUNTY COMMISSIONERS ENTERPRISE FUND - CARD SOUND BRIDGE STATEMENT OF CHANGES IN FINANCIAL POSITION For the Fiscal Year Ended September 30, 1978 Sources: Operations: Net Income $162,810.57 Charges Against Income not Involving the Use of Operating Cash During the Period: Depreciation 66,440.65 Amortization of Revenue Bond Discount 2,195.56 Interest on Investments 17,061.84 Total from Operations $248,508.62 Contribution from General Fund 2,761.20 Decrease in Restricted Assets 69,424.45 Total $320,694.27 Applications: Additions to Equipment $ 1,778.46 Redemption of Revenue Bonds 193,983.75 Payment of Interest 124,307.75 Paying Agents Fees 467.39 Increase in Unrestricted Assets 156.92 Total $320,694.27 See accompanying summary of significant accounting policies and notes to financial statements. 52 in I e O O O] Vl .O N VI ^ Ll N 10 N -O W N O .O .O CO W Cl N O •F V CO V 01 N N O .O M N V Vl CO CO O+ CO o O' vl CO Ni 'D WI CA 0 PC CO .O .0r001 in N N O` O O\ n n H 0 r O N OM .y Cl 'O O O0-, enL0 ASWC H O N�/1 O v N ~ N cc, N N O m t+ V G o N ^ m y n N. n G N • d 1/4 V ❑ E 0 .O W .ON W Cl U1 tenOO N N m P CO GI N U N NT. ON N V P �' 01 U n 4 d W CIA V Cl O W G N- a 0 m U K H N y • La a U V m C q N •O N O .O .O In .-I vl 0 N O. CO. D• b E N E v F E C cr‘N- W N O W N N '� p] H a1 C N .ONO V N V V W CU W ro ro o e in o ma. m 0 0 c Q rH u in w ..v1 v1 V Fi •D A vl m Z00 D a d N V -` C. .n VT H o N xx W 0 m MM w w 0 v 00 0 CO en 0 } C IA CO CO .O CO mq P. O N a G VHWN 7 0 0 .O .O .O .O M N ry r H 'J 0 ON to CO 0 O. 0 W W CO W H N O .O 0 .O O. 0 .O Z O: N N U • 0 O Cl W E C0 6 C. in V V 0 C ✓ — m O N ur N m W OW W U ur r? W H O Ol U F 00 O g W yj OJ N N N N ✓1 O ‘.0N 0 0 N O .y O. rl N O. ,.0mO O0 U 'O Y U •O U U H N m C in + O . O .D N CO N N G >4. C4 w C v N .0 o. n ^ 0- N. C) 0 W . I H C C H O 0 in .0 N N 00 .O .O N O Z COW N O. mvl 1 01 O. N yO Z V U N. H C d ccl a O. I N.. .CC .Vi U O UO m H '£' W VI W (n (n ,en- N N 'H W H F .i OWW 0 VJ N .i . 0 in ^ ^ P. q H m N U ✓1 N . 6C: C'� 6 I 0 W N CO Lipt CV .O N CO N W W H W TOWO N MN O O U W .0 U U 6 .0 N W 00 01 H in in O U L .I N � U A H CO 0 U W U C W U U 0 o el C E 10 FE y 0 u N U W 0 W N G J •F-I C ro W W H N 6 . U N U OU 6 O N N N U 6 W n W N U OD '0 6 U U U U U 0 W H '! N W or N N 0 .i H m m C H H E 6 'G E E co C] H O v v U 0 .+ v U E U 0 CO CO G v •• m m CO CO H w m ak • o CO a H CO 1+ U 0 '0 W 7 L N CO m G G U C CO C C G A C O. EN EH EE H G 0.1 01 -0 wOm m H W N N OGOO o E W o a w W .I C m m •• H H H H v E T E x o 'O n •.1 11 m W N W W C 0 CU O N W O O G O P 7 U W N in W U N U U A N en C 0 . Hm aNH . .i U H H G U H C H H U N .G H w 11 N N N N m A m N C 01 Cl C 0 U M N E OHOWWWW N m 0 W U W W 0 N A O G N N N H M N V •N H m N N M m O H 00 U ro A W 00 G C f] Y C v H C C U ro 01 u o CO U m m .-I m C O ro ro u 1+ •H U m A 1-1 A H G H H ro A C H o G. H H 6 C m C. En U N H H F F U m H F M O H H F 00 N N O N 0 Cl O VI Cl 0 0 F U F co 53 EXHIBIT G-1 MONROE COUNTY BOARD OF COUNTY COMMISSIONERS SPECIAL ASSESSMENT FUNDS BALANCE SHEET September 30, 1978 Total Municipal Service Taxing Districts No. 5 No. 6 ASSETS TOTAL ASSETS LIABILITIES AND FUND BALANCES Liabilities: Notes Payable (Tax Anticipation Warrants) $ 37,276.00 $ 18,638.00 $ 18,638.00 Fund Balances (Deficits) (37,276.00) (18,638.00) (18,638.00) TOTAL LIABILITIES AND FUND BALANCES $ - - See accompanying summary of significant accounting policies and notes to financial statements. 54 MONROE COUNTY EXHIBIT G-2 BOARD OF COUNTY COMMISSIONERS SPECIAL ASSESSMENT FUNDS STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS For the Fiscal Year Ended September 30, 1978 Total Municipal Service Taxing Districts No. 5 No. 6 Cash Balances, October 1, 1977 $ - - $ - - $ - Receipts: Proceeds from Tax Anticipation Warrants 37,276.00 18,638.00 18,638.00 Total Cash Available $37,276.00 $18,638.00 $18,638.00 Disbursements: Capital Outlay - Ambulances 37,276.00 18,638.00 18,638.00 Cash Balances, September 30, 1978 See accompanying summary of significant accounting policies and notes to financial statements. 55 EXHIBIT G-3 MONROE COUNTY BOARD OF COUNTY COMMISSIONERS SPECIAL ASSESSMENT FUNDS STATEMENT OF CHANGES IN FUND BALANCES For the Fiscal Year Ended September 30, 1978 Total Municipal Service Taxing Districts No. 5 No. 6 Fund Balances, October 1, 1977 Deductions: Expenditures 37,276.00 18,638.00 18,638.00 Fund Balances (Deficits) , September 30, 1978 $(37,276.00) $j18,638.00) $(18,638.00) See accompanying summary of significant accounting policies and notes to financial statements. 56 MONROE COUNTY EXHIBIT H-1 BOARD OF COUNTY COMMISSIONERS WORKMEN'S COMPENSATION SELF-INSURANCE FUND BALANCE SHEET September 30, 1978 ASSETS Cash $153,968.69 RETAINED EARNINGS Retained Earnings $153,968.69 See accompanying summary of significant accounting policies and notes to financial statements. 57 EXHIBIT H-2 MONROE COUNTY BOARD OF COUNTY COMMISSIONERS WORKMEN'S COMPENSATION SELF-INSURANCE FUND STATEMENT OF CHANGES IN RETAINED EARNINGS For the Fiscal Year Ended September 30, 1978 Retained Earnings, October 1, 1977 $ 79,001.35 Add: Excess of Billings to Departments Over Payments 74,967.34 Retained Earnings, September 30, 1978 $153,968.69 See accompanying summary of significant accounting policies and notes to financial statements. 56 MONROE COUNTY EXHIBIT H-3 BOARD OF COUNTY COMMISSIONERS WORKMEN'S COMPENSATION SELF-INSURANCE FUND STATEMENT OF OPERATIONS For the Fiscal Year Ended September 30, 1978 Billings to Departments $160,706.29 Add: Earned Income 2,659.65 Refund 784.00 Total Billings and Additions $164,149.94 Less: Workmen's Compensation Payments 89,182.60 Excess of Billings to Departments Over Payments $ 74,967.34 See accompanying summary of significant accounting policies and notes to financial statements. 59 EXHIBIT - I MONROE COUNTY BOARD OF COUNTY COMMISSIONERS STATEMENT OF GENERAL FIXED ASSETS September 30, 1978 General Fixed Assets: Land $ 3,375,887.25 Buildings and Improvements 7,418,403.87 Roads and Bridges 3,195,526.64 Equipment 2,988,418.56 Construction Work In Progress 400,613.10 Total General Fixed Assets $17,378,849.42 Investment in General Fixed Assets From: General Obligation Bonds $ 2,499,000.00 General Fund Special Revenue Fund 4,818,192.16 4,837,276.00 Special Assessments 37,276.00 Donations 2,476,191.88 Total Investment in General Fixed Assets $17,378,849.42 See accompanying summary of significant accounting policies and notes to financial statements. 60 MONROE COUNTY EXHIBIT - J BOARD OF COUNTY COMMISSIONERS STATEMENT OF GENERAL LONG-TERM DEBT September 30, 1978 AMOUNT AVAILABLE AND TO BE PROVIDED FOR THE PAYMENT OF GENERAL LONG-TERM DEBT 1965 Building Certificates: Amount Available in Debt Service Funds $ 572,910.19 Amount to be Provided for Debt Service 382,089.81 Total 1965 Building Certificates $ 955,000.00 Florida Development Commission, Monroe County Road and Bridge Revenue Bonds: Amount Available in Debt Service Funds $ 953,182.78 Amount to be Provided for Debt Service 4,386,817.22 Total Florida Development Commission, Monroe County Road and Bridge Revenue Bonds 5,340,000.00 TOTAL AVAILABLE AND TO BE PROVIDED $6,295,000.00 GENERAL LONG-TERM DEBT PAYABLE Bonds Payable: 1965 Building Certificates $ 955,000.00 Florida Development Commission, Monroe County Road and Bridge Revenue Bonds 5,340,000.00 TOTAL GENERAL LONG-TERM DEBT PAYABLE $6,295,000.00 See accompanying summary of significant accounting policies and notes to financial statements. 61 EXHIBIT - K MONROE COUNTY BOARD OF COUNTY COMMISSIONERS SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES September 30, 1978 The significant accounting policies followed by the Board of County Commissioners, Monroe County, Florida, are described below to enhance the usefulness of the financial statements to the reader. Other significant accounting policies are shown in the accompanying "Notes to Financial Statements. " Reporting Entity Monroe County is a political subdivision of the State of Florida. It is governed by an elected Board of County Commissioners which is governed by State Statutes and regulations. Pursuant to Section 125. 17, Florida Statutes , the Clerk of the Circuit Court for the county shall be clerk and accountant of the Board of County Commissioners. The Board maintains its accounts in accordance with the uniform classification of accounts as prescribed by the Department of Banking and Finance pursuant to Section 218. 33, Florida Statutes. Fund Accounting In order to ensure observance of limitations and restrictions placed on the use of the resources available to the Board , the financial records and accounts of the Board are maintained in accordance with the principles of "fund accounting . " This is the procedure by which resources for various purposes are classified for accounting and reporting purposes into funds that are in accordance with activities or objectives specified. Separate accounts were maintained for each fund; however , in some of the accompanying financial statements, funds which have similar characteristics have been combined into fund groups. Accordingly, all financial transactions have been recorded and reported by fund and fund group. The funds used are classified as follows : General Fund . This fund is used to account for resources that are available for the general financial requirements of the Board of County Commissioners which are not properly accounted for in another fund. Special Revenue Funds. These funds are used to account tor the proceeds of specific revenue sources (other than special assessments) or to finance specified activities as required by law. Debt Service Funds. These funds are use to account for the payment of interest and principal on general long- term debt. Transactions applicable to long-term debt of the Enterprise Fund are reported under that fund heading . 62 EXHIBIT - K (Continued) MONROE COUNTY BOARD OF COUNTY COMMISSIONERS SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES September 30, 1978 Enterprise Fund. This fund is used to account for the financing of services to the general public where all or most of the costs involved are paid in the form of charges by users of such services. Enterprise operations of the Board included the operations of the Card Sound Bridge. Intragovernmental Service Fund. This fund is used to account tor services and commodities furnished by a designated activity of a governmental unit to other departments of the same governmental unit. Intragovernmental service operations of the Board included the operations of the Board ' s Workmen ' s Compensation Self- Insurance Fund . Special Assessment Funds. These funds are used to account for special assessments levied to finance public improvements or services deemed to benefit the properties against which the assessments are levied. General Fixed Assets. This self-balancing group of accounts is used to provide a record of fixed assets owned by the Board of County Commissioners which are not accounted for in an enterprise or intragovernmental service fund . General Long-term Debt . This self-balancing group of accounts is used to account for the principal amounts of all long-term indebtedness other than those which are obligations of enterprise , intragovernmental service, or special assessment funds. Ordinary income derived from investments and all gains and losses arising from the sale or other disposition of investments and other noncash assets are accounted for in the fund which owned such assets. Bases of Accounting The accrual basis of accounting is followed (with minor exceptions) by the Enterprise and Intragovernmental Service Funds. The budgetary funds (General , Special Revenue , Debt Service, and Special Assessment Funds) utilized the modified accrual basis of acccounting . 63 EXHIBIT - L MONROE COUNTY BOARD OF COUNTY COMMISSIONERS NOTES TO FINANCIAL STATEMENTS September 30, 1978 1. Cash. Cash on the balance sheets includes time deposits as shown in t e following tabulation: Fund Interest Maturity Amount _ Rate Date General Fund 7.80 10-15-78 $ 550, 000. 00 7. 80 10-15-78 1, 300 , 000. 00 8. 61 10-30-78 250, 000. 00 7. 82 10-18-78 100, 000. 00 7. 82 10-20-78 150, 000. 00 5. 50 10- 9-78 20, 000. 00 5. 00 10-17-78 70. 000. 00 Special Revenue Funds 7. 82 10-18-78 400, 000. 00 7. 82 10-18-78 100, 000. 00 6. 00 12-13-78 38, 000. 00 5. 00 10-21-78 50, 000. 00 7. 82 10-15-78 500, 000. 00 7. 82 10-20-78 200, 000. 00 7. 70 9-30-78 200, 000.00 7. 80 10-15-78 495, 000. 00 7. 82 10-18-78 200, 000. 00 Debt Service Funds 6. 50 2 -2-79 285, 711 . 22 6. 00 12-14-78 35, 226. 31 6. 85 3-22-79 123, 929. 76 7. 25 6-22-79 32, 575. 47 5. 50 2- 9-79 75, 798. 59 Workmen ' s Compensation Self- Insurance Fund 5. 00 10-24-78 15, 000. 00 2. Investments. Investments in the Enterprise Fund, which consist of U. S. Treasury Bills and U. S. Treasury Notes , are stated at cost. The market value of these securities at September 30, 1978, is $207, 026.81 . Investments in the Debt Service Funds - Florida Development Commission, Monroe County, Road and Bridge Revenue Bonds are stated at the amount recorded in the records of the State Board of Administration. Information as to the cost and market value of these investments was not provided by the State Board of Administration. 3. Enterprise Fund Fixed Assets . Enterprise Fund fixed assets are stated at cost less depreciation which has been provided using the straight-line method . 64 EXHIBIT - L (Continued) MONROE COUNTY BOARD OF COUNTY COMMISSIONERS NOTES TO FINANCIAL STATEMENTS September 30, 1978 4. General Fixed Assets. Land , buildings and other improvements , roads and bridges, and equipment were recorded at the date of acquisition at cost or appraised value. Depreciation was not computed on buildings and other improvements , roads and bridges, and equipment recorded in the General Fixed Assets Group of Accounts. 5. General Long-Term Debt. Information concerning bonds payable is shown on the statement of general long-term debt. 6. Road Bonds Administered by State Board of Administration. Bonds payable of $5, 340, 000 as shown on the Statement of General Long- . Term Debt represent bonds dated December 1 , 1965, that were sold through the State Department of Commerce, Division of Economic Development, formerly the Florida Development Commission, on behalf of the Monroe County Board of County Commissioners. At its meeting on September 16 , 1965, the Board adopted resolution No . 23-1965, which requested the Florida Development Commission to issue and sell revenue bonds in the amount of $7,900, 000 with the proceeds to be transferred to the State Department of Transportation, formerly the State Road Department . The proceeds of the bonds were to be expended by the State Road Department for the cost of constructing certain roads and bridges in Monroe County (known as the "Monroe County Road and Bridge Project" ) . The revenue bonds issued are secured by a pledge of the 80 percent surplus of the second gasoline tax accruing for use in Monroe County under the provisions of Section 16, Article IX, and Subsection 9 (c) , Article XII , of the Revised State Constitution of 1968 . The responsibility for the principal and interest payments and reserve requirements for the Florida Development Commission , Monroe County, Road and Bridge Revenue Bonds was administered by the State Board of Administration. 7. Other Long-Term Debt. Information concerning long-term debt of the Enterprise Fund includes the following : Date of Obligation September 1 , 1967 Original Amount $2,600, 000 Interest Rate , % 5-3/4 Maturity Date September 1, 1997 Repayment Terms Interest Payable on March 1 and September 1 Details as to Assets Pledged Secured by a First Lien on and Pledge of the Net Revenues Derived from the Operation of the Card Sound Bridge Other All Bonds Subject to Redemption on September 1, 1977, or Thereafter 65 EXHIBIT - L (Continued) MONROE COUNTY BOARD OF COUNTY COMMISSIONERS NOTES TO FINANCIAL STATEMENTS September 30, 1978 8. Employee Annual and Sick Leave. A contingent liability exists for accrued annual and sick leave which will be taken by employees, and accrued annual leave which will become payable upon termination of employment. This liability is not reported on the balance sheet; however , records are maintained for employees showing the number of days leave accrued . This liability will be paid in future years as part of the normal operations of the Board . 9. Retirement System. Members and employees of the Board participated in retirement plans of the State administered by the Department of Administration, Division of Retirement. 10. County Health Unit Tax Levy. The Board levied a tax under the provision of Section 154. 02, Florida Statutes, for financing the county health unit . The Monroe County Tax Collector remitted the monies collected from this tax levy, totaling $202, 929. 60, directly to the State during the 1977-78 fiscal year . The amount collected and remitted by the Tax Collector was not recorded on the Board's records. 11. Monroe County Transportation Trust Fund. The provision of Chapter / /-165, Laws of 19 / /, effective July 1, 1977, transferred the administrative responsibility for road construction programs financed by the 80 percent portion of the second gas tax from the State Department of Transportation to the Board of County Commissioners. Additionally, ownership of all secondary roads and construction in progress was scheduled to be transferred to the Board of County Commissioners. All projects let to construction contract on or before June 30 , 1977, were to be completed by the State Department of Transportation. Although requested, the State Department of Transportation has not responded to a request for financial data regarding expenditures of second gas tax money by the State Department of Transportation on behalf of the county. Such financial data is therefore not included in the financial statements . 12. Early Extinguishment of Debt. The Board purchased on the open market $195, 000 of Card Sound Bridge revenue bonds during fiscal year 1977-78 prior to their maturity dates at a purchase price of $193, 983. 75. The gain on the early extinguishment of this debt is shown on the statement of revenue and expenses for the Enterprise Fund . 66 EXHIBIT - L (Continued) MONROE COUNTY BOARD OF COUNTY COMMISSIONERS NOTES TO FINANCIAL STATEMENTS September 30, 1978 13. Federal and Other Grants and Contracts. Receipts totaling 436,94 /. 34 applicable to Federal and other grants and contracts will be used to finance grant or contract operations in ensuing fiscal years. Generally accepted accounting principles limit the recognition of revenues for such grants or contracts to the amount expended in pursuit of the goals authorized under the terms of the grants or contracts. 67 MONROE COUNTY EXHIBIT - M BOARD OF COUNTY COMMISSIONERS STATEMENT FROM AUDITED OFFICIAL For the Fiscal Year Ended September 30, 1978 Audit Report Paragraph Number The Clerk's response to the audit findings included in this report follows (7) Upon being notified by the Auditor that he was unable to locate receipt books which had been assigned to certain Board Departments, I immediately notified the departments by memorandum • (copies attached) and asked that they take steps to locate the receipt books in question. As you can see by examination of my memorandum a number of books that were initially reported to be missing have been located. I have asked that they continue their efforts to locate the remaining books reported to be missing. (7) See attached response from Mr. Kermit Lewin, County Administrator. (Exhibit A) (9) An additional employee has been assigned to the "employee" referred to in paragraph 3 of the Preliminary and Tentative Findings. We have divided the duties referred to in the Findings to the extent that is practically possible under the present circumstances. (13-15) Effective with fiscal year 1978-1979 the Board' s Budget was prepared and advertised reflecting the approximate division of receipts and expenditures in accordance with 129 . 01 (2) (b) and as described in The Tax Equalization Study prepared by Lorne W. Huns- berger, C.P.A. , dated June 12 , 1978. The Audit Findings seem to indicate that the Boards ' annual Budget, records of actual receipts and expenses and annual financial report should reflect the division of receipts and ex- penditure referred to in 129 .01 (2) (b) . However, 129 .01 (2) refers only to the Boards ' Budget. This is further supported by the fact 68 EXHIBIT - M MONROE COUNTY (Continued) BOARD OF COUNTY COMMISSIONERS STATEMENT FROM AUDITED OFFICIAL For the Fiscal Year Ended September 30, 1978 Audit Report Paragraph Number that the annual financial report that is filed with the Department of Banking and Finance pursuant to Chapter 218 of the Florida Statutes, does not require, and does not provide for, the division referred to in Chapter 129 .01 (2) (b) . Information that we have (13-15) received from the Department of Banking and Finance indicates that none of the counties prepare their annual financial report reflect- ing the division of receipts and expenditures as described in Chapter 129 .01 (2) (b) , which specifically refers to the County Budget process. (18-21) See attached response from Mr. Michael Cates, County Attorney. (Exhibit B) (22) See attached response from Mr. Kermit Lewin, County Administrator. (Exhibit A) (24) See attached response from Mr. Kermit Lewin, County Administrator. (Exhibit A) (25) See attached response from Mr. Michael Cates, County (29) Attorney. (Exhibit B) (30) The Board of County Commissioners by Ordinance No. 4-1973 adopted in accordance with the powers invested in it by the Con- stitution of the State of Florida and by Chapter 125 of the Florida Statutes assigned the responsibility for the issuance of dog tags and collection of fees to the Tax Collector. Since this ordinance is still in full force and effect and has not been invalidated, we feel that the operations of the Monroe County Tax Collector are not a part of the audit of the records of the Monroe County Board of County Commissioners. However, a copy of the audit findings pertaining to the issuance of dog tags has been furnished to the Tax Collector for corrective action. 69 MONROE COUNTY EXHIBIT - M BOARD OF COUNTY COMMISSIONERS (Continued) STATEMENT FROM AUDITED OFFICIAL For the Fiscal Year Ended September 30, 1978 Audit Report Paragraph Number (36-38) Upon making the determination that the construction projects referred to in the findings were subject to the provisions of the Davis-Bacon Act, we immediately took steps to insure com- pliance with the Act. We requested and received from the U. S . Department of Labor, wage rate determinations for each of the seven projects. Also, as stated in the findings, we requested and received from each of the contractors certified payrolls for each project. My staff then compared the payrolls with the corresponding wage rate determinations and found that four of the seven projects were in compliance. g For those three projects which were found not to be in compliance, the County made the following disbursements in order to satisfy the requirements of the Act: Contractor: Frank Keevan & Son Project: Stock Island Bicycle Path Ck. No. Date Payee Amount 2304 12-31-79 Thomas Sauls $ 25.00 2308 12-31-79 Floyd Smitlzer 15 . 63 2303 12-31-79 Michael Sauming 35 .50 Contractor: Frank Keevan & Son Project: Big Pine Key Bicycle Path Ck. No. Date Payee Amount 2310 12-31-79 Michael Spoto $ 5 . 60 2283 12-31-79 Dawson Carson 2 . 15 Contractor: Cates Construction Companu Project: Communications Buildings Ck. No. Date Payee Amount 2300 12-31-79 David Perrine $122. 08 2296 12-31-79 Enrique Lopez 15.00 2286 12-31-79 Juan Gonzales 14 . 46 2314 12-31-79 Timothy Terrson 30 .00 2316 12-31-79 Jane Wallace 6 .00 2287 12-31-79 Curtis Huson 6.00 2290 12-31-79 Jean Kandley 4.00 2307 12-31-79 Scott Smith 142.50 2297 12-31-79 Willie Bloodworth 4 .00 70 EXHIBIT - M MONROE COUNTY (Continued) BOARD OF COUNTY COMMISSIONERS STATEMENT FROM AUDITED OFFICIAL For the Fiscal Year Ended September 30, 1978 Audit Report Paragraph Number The Office of Revenue Sharing was formally notified, in writing, of the existance of the problem and the corrective action being pursued by the County. They were also notified of the final result of the corrective action. (36-38) Ms. Pat Schultz of the Office of Revenue Sharing asked that my office provide the Auditor with the documentation con- cerning the corrective action and request the Auditor to include same in his final report. Accordingly, this information was provided to the Auditor prior to the issuance of the Preliminary and Tentative Findings. (42-48) The County has always used the 20 percent the 5th and 6th Cent Gas Tax anon of 7th Cent Gas Tax revenues to fund theCounty gas tax) and the operations. Of course, duringperiod Road Department -1978) we were without the guidance provided by the1979er u Attorney dit 7Generals ' Opinion No. 079-43. The Board on November 6, 1979 adopted a revised budget for the Monroe County Transportation Trust Fund for fiscal year 1979-80 which provided for a separate accounting for the use of the proceeds of the 20 percent portion of the 5th and 6th Cent Gas Tax revenues as well as for the 80 percent portion. We understand that the Attorney General has issued a further opinion on this issue sometime in early April, 1980. How- ever, after several attempts, we have been unsuccessful in obtaining a copy of said opinion. (52-53) See attached response from Mr. Charles Aguero, Director of the Municipal Services District. (Exhibit C) (68) The Property Clerk has been instructed to note the con- dition of all property items at the time of inventory. At the 71 MONROE COUNTY EXHIBIT - M BOARD OF COUNTY COMMISSIONERS (Continued) STATEMENT FROM AUDITED OFFICIAL For the Fiscal Year Ended September 30, 1978 Audit Report Paragraph Number time of inventory, the Property Clerk will insure that all tangible personal property is permanently marked in accordance (68) with the Rules of the Auditor General concerning personal pro- perty. I have notified the County Administrator that I will advise the Board of any custodian who either refuses or allows an inordinate delay in having property in his care properly marked. 72 EXHIBIT - M MONROE COUNTY (Continued) BOARD OF COUNTY COMMISSIONERS STATEMENT FROM AUDITED OFFICIAL For the Fiscal Year Ended September 30, 1978 County Administrator BOARD OF COUNTY COMMISSIONERS ram--- OFFICE OF: RICHARD A.KERB District 1 CURT BLS IR, District 2 U Sf'— - JERRYHERNANDEZ JR. District 3 CF` GEORGE E.DOLEZAL,District 4 .'' . , 1y'A1 DON SCHLOESSER,District 5 *!I I 9�d�}A R_O.BOX j. 'T`VYLCL' lam' <\ ,, OUNTY oMONROE ` KEY 1KEST FLORIDA a.e May 2 , 1980 Mr. Danny Kolhage Chief Clerk Monroe County Courthouse Key West, Fla. 33040 Dear Danny: Listed below is my response to the questions submitted to me concerning certain matters in our last Audit: Audit 1. Prenumbered building permit forms were used as receipts Report for building permit fees. Building Department Personnel Paragraph stated that the printer maintains a record of the Number Building Permit form numbers and then forms are ordered the printer continues the number sequence. Board personnel should maintain a record of the purchase, assignment, and final disposition of the building permit forms . ANSWER (7) I have talked to the people in the Building Dept. and they are going to set up a log that will show purchase assignment and final disposition as suggested in the Audit. 2. Salary payments to Board employees were adequately supported by time sheets. Audit report No. 9202 , paragraph 27, noted that the pay plan being used did not contain some positions of employment. The audit report No. 9202) , to this comment, stated that "The Development Director has been directed by the Board to conduct a salary survey and make recommendations to update the County's pay plan." The County Administrator on June 8, 1989, stated to a member of my staff that he was in the process of updating the pay plan and that it will be presented to the Board for adoption together with the budget for the 1979-80 fiscal year. ANSWER(22) the Pay Plan, submitted by the former County Administrator in the Fiscal Year 1979-80, was adopted by the County Commission. EXHIBIT A 73 MONROE COUNTY EXHIBIT — M BOARD OF COUNTY COMMISSIONERS (Continued) STATEMENT FROM AUDITED OFFICIAL For the Fiscal Year Ended September 30, 1978 Audit Mr. Kolhage -2- May 2 , 1980 Report Paragraph Number 3. Section 295.10 Florida Statutes, provides that in all positions where employment of persons is not subject to Career Service System or other merit-type systems , preference in appointment or employment shall be given by the State and its political subdivisions to Veterans, or their spouses. Section 295 .11, Florida Statutes , provides that in each instance in which a Veteran having the needed qualifications applied but was not hired, a report must be filed with the Div. of Veteran's Affairs , Dept. of Community Affairs. Records maintained by the Board were not sufficient to determine whether the Board complied with these provisions of the law. The Clerk, in his response dated Feb. 9, 1978 (see Page 98 of Audit report No. 9202) , to a similar comment, stated that "The provisions of Section 295 .10, Florida Statutes , have been brought to the attention of the County Attorney and the Development Director for appropriate action." As the Board's records were still not sufficient to document compliance with Veterans preference laws, I again recommend that the Board adopt procedures to document compliance with these provisions of law and take the necessary steps to ensure the implementation of the adopted procedures. ANSWER (24) The procedure which meets the requirements of Section 295 .10 Florida Statutes, is to be instituted in the very near future. Our employment applications now reflect separate spacing for Veteran's . Sincerely yours, L:lr Ke it H. Lewin, County Administrator EXHIBIT A 74 EXHIBIT - M MONROE COUNTY (Continued) BOARD OF COUNTY CONLMISSIONERS STATEMENT FROM AUDITED OFFICIAL For the Fiscal Year Ended September 30, 1978 BOARD OF COUNTY COMMISSIONERS r..a.. OFFICE OF: RICHARD A.KERR,District Michael H. Cates , Esq. CURT BLAIR District 2 /�V. T JERRY HERNANDEZ,JR. District 3 / ye gems= County WhiteheadAtte S GEORGE E.DOLEZAL,District 4 71.40., 71 505 Street ate: a DON SCHLOESSER,District sy4tAJ�� 4 #x �,.. J[_ eA- yam, OUNTY o- MONROE `4 T. v FLORIDA 33040 '@.e 13051 94 4641 April 28, 1980 Honorable Ralph W. White Clerk Monroe County Courthouse 500 Whitehead Street Key West, Florida 33040 Dear Ralph: In response to your letter of April 16, 1980, containing the Audit Tentative Findings of the Audit Report for year ending September 30 , Report 1979, the following is submitted: Paragraph Number A. Airport Director - At Page 3: (18-21) In light of the Board of County Commissioners ' action as shown in the minutes of its meeting on November 20, 1979 (copy attached) and Mr. Hoagland' s selling of all his stock interest in Island City Flying Service, no further action is required as Section 112. 3145(3) (a) and 112. 313(7) has no application. B. Attorney - At Page 5: (25) 1. In response to Auditor's comment, "I recommend that the Board examine its relationship with the attorney and clearly establish of record their status", possibly the writer is unaware that on August, 1979, the County Commission clearly indicated its relationship with the attorneys when they amended the contracts to provide : The Attorney shall receive in addition to the aforesaid sums, all benefits and services re- ceived by other County employees, including but not limited to medical, retirement, social security benefits, etc. , except Career Service status. The intent of the language is extremely clear to the writer and the Commission; therefore, any further language would be super- fluous. 2. The bare allegation that the contract "may constitute a standard of conduct prohibited by Section 112.313(3) Florida Statutes" EXHIBIT B 75 MONROE COUNTY EXHIBIT - M BOARD OF COUNTY COMMISSIONERS (Continued) STATEMENT FROM AUDITED OFFICIAL For the Fiscal Year Ended September 30, 1978 Audit Honorable Ralph W. White Report April 28, 1980 Paragraph Page Two Number is without merit and is impossible to respond to as the Auditor does not provide any foundation upon which he bases his opinion. Even if F.S. 112.313(3) applied, which is by no means certain upon the facts presented, a review of F.S. 112.313 in its entirety, especially sub- section (12) of that statute, clearly reveals that the existing facts exempt the present contracts from the application of 112.313(3) . 3. The report does not provide sufficient details to respond to the allegation of "appears to be improper expenditure of public funds". No basis for such an allegation is contained in the report nor is there any specific statutory language, opinions, cases or otherwise referenced material to provide a glimmer of what is alleged to be violated. (25) At least with reference to the alleged standard of conduct , a statute was referenced which could be reviewed and responded to here, there is only a bare reference with no supporting facts, statutes, or case law. It stands as a mere reference which could cover a multitude of evils , and from the facts available here prob- ably applies to none. In order to make a more specific response we would request that specific reference be made to specific elements or facts which support the allegation. This is generally the way auditor 's reports are done, with the presumed intent that those in some sort of viola- tion may be advised of their error and make any necessary changes to comply with the law. The instant report is noticeably lacking in such specifics, and as such does not lend itself readily to either response or corrective measures , if indeed any arc necessary. C. County Held-Tax Certificates - At Page 5: (29) In response to what is occurring relative to County Held Tax Certificates, as pointed out in the many conference meetings and letters which have occurred over the past year between my office, the Clerk's Office and the County Tax Collector's Office , it is evident that the value of the County Held Tax Certificates are extremely small whereas the proposed cost to process same to obtain tax deeds would be approximately $40,000. Therefore, there is a question in my mind as to whether this would be a proper expenditure in that it would exceed the value of the item being paid for. I am in hopes that an arrangement can be worked out with said Department in that most of the Tax Certificates exist on property on the mainland within the National Park area. It seems rather foolish to me to expend the monies required to obtain items which are worth far less in value . It is hoped that within the next six (6) months a final arrangement can be made with the Department of the Interior. However if same cannot be accomplished, I am still not in agreement with expending $40,000.00 as estimated by Mr. Harry Knight to accomplish the work set forth in Florida Statutes 197. 241. It seems to me that there is EXHIBIT B 76 EXHIBIT - M MONROE COUNTY (Continued) BOARD OF COUNTY COM1MISSIONERS STATEMENT FROM AUDITED OFFICIAL For the Fiscal Year Ended September 30, 1978 Audit Honorable Ralph W. White Report April 28, 1980 Paragraph Page Three Number some argument that the language of the statute is not mandatory but (29) might be interpreted to mean directory. I will continue to work 1 with both the Clerk's Office and the Tax Collector 's Office to try to coordinate with same to resolve this matter. Sincerely, • MICHAEL II. CATES County Attorney MI!C/kp Enclosure EXHIBIT B 77 MONROE COUNTY EXHIBIT - M BOARD OF COUNTY COMMISSIONERS (Continued) STATEMENT FROM AUDITED OFFICIAL For the Fiscal Year Ended September 30, 1978 BOARD OF COUNTY COMMISSIONERS a r OFFICE OF: RICHARD A.KERR,District 1 r(^ MUn lC ip al Service Dist. CURT BLAIR.District 2 4 ~ ! `— JERRY HERNANDEZ.JR.,District 3 a��l GEORGE E.DOLEZAL,District 4 • 4 .� F.O.BOX DON SCHLOESSER District 5 1 Oil �� Wing III L: 1 `5t Public Service Building OUNTY o MONROE Stock Island ,�Y KEY wes., Vttoemn s9wa � c Key West , FL 33040 13051 394 4641 MEMORANDUM To: Ralph W. White, Clerk From: Charles P. Aguero, Manager, MSD Subject: Preliminary & Tentative Audit Findings - Audit Report Audit Report Date: May 1, 1980 Paragraph Number (52-53) The procedures required by Section 26 of Ordinance No. 10-1977 as amended are being adhered to. The 1979 roll was adopted by Resolution No. 112-1979 and the current roll was adopted by Resolution No. 266-1979. Additions, deletions , corrections are approved by the Board of County Commissioners, see Resolution No. 113-1979 and Resolution No. 109-1980. The procedures set forth in the Ordinance will be adhered to. /, // -) i �( ,1 Charles P. Aguero CPA/lm EXHIBITp C 17