Fiscal Year 2019
MONROECOUNTY,FLORIDA
SUPERVISOROFELECTIONS
FINANCIALSTATEMENTS,REQUIRED
SUPPLEMENTARYINFORMATION,AND
SUPPLEMENTARYREPORTS
As of and for the Year Ended September 30, 2019
And Reports of Independent Auditor
MONROECOUNTY,FLORIDA
SUPERVISOROFELECTIONS
TABLEOFCONTENTS
REPORTOFINDEPENDENTAUDITOR ............................................................................................... 1-2
FINANCIALSTATEMENTS
Balance Sheet Î General Fund ...................................................................................................................... 3
Statement of Revenues, Expenditures, and Changes in Fund Balances Î General Fund ............................ 4
Notes to the Financial Statements .............................................................................................................. 5-10
REQUIREDSUPPLEMENTARYINFORMATION
Schedule of Revenues and Expenditures Î Budget and Actual Î General Fund .......................................... 11
SUPPLEMENTARYREPORTS
Report of Independent Auditor on Internal Control over Financial Reporting and
on Compliance and Other Matters Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing Standards ........................................................... 12-13
Independent AuditorÓs Management Letter .............................................................................................. 14-15
Report of Independent Accountant on Compliance with Local Government
Investment Policies ..................................................................................................................................... 16
ReportofIndependentAuditor
To the Honorable Joyce Griffin
Supervisor of Elections of Monroe County, Florida
ReportonFinancialStatements
We have audited the accompanying financial statements of the general fund of the Monroe County, Florida
Supervisor of Elections (the "Supervisor of Elections") as of and for the year ended September 30, 2019, and the
related notes to the financial statements as listed in the table of contents.
ağƓğŭĻƒĻƓƷƭResponsibilityfortheFinancialStatements
Management is responsible for the preparation and fair presentation of these financial statements in accordance
with accounting principles generally accepted in the United States of America; this includes the design,
implementation, and maintenance of internal control relevant to the preparation and fair presentation of the
financial statements that are free from material misstatement, whether due to fraud or error.
!ǒķźƷƚƩƭResponsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our
audit in accordance with auditing standards generally accepted in the United States of America and the standards
applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of
the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance
about whether the financial statements are free of material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the
financial statements. The procedures selected depend on the auditorÓs judgment, including the assessment of the
risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk
assessments, the auditor considers internal control relevant to the Supervisor of ElectionsÓ preparation and fair
presentation of the financial statements in order to design audit procedures that are appropriate in the
circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Supervisor of ElectionsÓ
internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness
of accounting policies used and the reasonableness of significant accounting estimates made by management,
as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit
opinion.
Opinion
In our opinion, the financial statements referred to above present fairly, in all material respects, the financial
position of the general fund of the Supervisor of Elections as of September 30, 2019, and the respective changes
in financial position thereof for the year then ended, in accordance with accounting principles generally accepted
in the United States of America.
EmphasisofMatter
As discussed in Note 1 to the financial statements, the financial statements referred to above were prepared solely
for the purpose of complying with Rules of the Auditor General of the state of Florida. In accordance with the
Rules, the accompanying financial statements are intended to present the financial position and changes in
financial position of the general fund of Monroe County, Florida that is attributable to the Supervisor of Elections.
They do not purport to, and do not, present fairly the financial position of Monroe County, Florida as of
September 30, 2019, and the changes in its financial position for the fiscal year then ended in accordance with
accounting principles generally accepted in the United States of America. Our opinions are not modified with
respect to this matter.
OtherMatters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the required supplementary
information as listed in the table of contents be presented to supplement the financial statements. Such
information, although not a part of the financial statements, is required by the Governmental Accounting Standards
Board, who considers it to be an essential part of financial reporting for placing the financial statements in an
appropriate operational, economic, or historical context. We have applied certain limited procedures to the
required supplementary information in accordance with auditing standards generally accepted in the United States
of America, which consisted of inquiries of management about the methods of preparing the information and
comparing the information for consistency with managementÓs responses to our inquiries, the financial statements,
and other knowledge we obtained during our audit of the financial statements. We do not express an opinion or
provide any assurance on the information because the limited procedures do not provide us with sufficient
evidence to express an opinion or provide any assurance.
OtherReportingRequiredby GovernmentAuditingStandards
In accordance with Government Auditing Standards, we have also issued our report dated February 7, 2020 on
our consideration of the Supervisor of Elections' internal control over financial reporting and our tests of its
compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The
purpose of that report is to describe the scope of our testing of internal control over financial reporting and
compliance and the results of that testing, and not to provide an opinion on the internal control over financial
reporting or on compliance. That report is an integral part of an audit performed in accordance with Government
Auditing Standards in considering the Supervisor of ElectionsÓ internal control over financial reporting and
compliance.
Orlando, Florida
February 7, 2020
2
FINANCIALSTATEMENTS
MONROECOUNTY,FLORIDA
SUPERVISOROFELECTIONS
BALANCESHEETΓGENERALFUND
SEPTEMBER30,2019
ASSETS
Cash and cash equivalents$99,071
Prepaid items94,502
Total Assets$193,573
LIABILITIESANDFUNDBALANCE
Liabilities:
Accounts payable$1,773
Accrued wages and benefits payable29,382
Due to Board of County Commissioners 162,418
Total Liabilities 193,573
Fund Balance -
Total Liabilities and Fund Balance$193,573
The accompanying notes to the financial statements are an integral part of this statement. 3
MONROECOUNTY,FLORIDA
SUPERVISOROFELECTIONS
STATEMENTOFREVENUES,EXPENDITURES,ANDCHANGESINFUNDBALANCESΓ
GENERALFUND
YEARENDEDSEPTEMBER30,2019
Revenues:
Intergovernmental:
Board of County Commissioners1,594,340$
Investment income 487
Miscellaneous1,536
Total Revenues 1,596,363
Expenditures:
Current:
Personnel services 876,699
Operating expenditures 545,451
Capital outlay11,795
Total Expenditures 1,433,945
Excess of Revenues Over Expenditures 162,418
Other Financing Uses:
Transfer to Board of County Commissioners (162,418)
Total Other Financing Uses (162,418)
Net change in fund balance -
Fund balance, beginning of year -
Fund balance, end of year$-
The accompanying notes to the financial statements are an integral part of this statement. 4
MONROECOUNTY,FLORIDA
SUPERVISOROFELECTIONS
NOTESTOTHEFINANCIALSTATEMENTS
SEPTEMBER30,2019
NoteЊΓbğƷǒƩĻofentityandsummaryofsignificantaccountingpolicies
Reporting Entity Î The Monroe County, Florida Supervisor of Elections (the ÐSupervisor of ElectionsÑ) is a
separately elected county official established pursuant to the Constitution of the state of Florida. The Supervisor
of ElectionsÓ financial statements do not purport to reflect the financial position or the results of operations of
Monroe County, Florida (the ÐCountyÑ) taken as a whole. The financial statements of the Supervisor of Elections
have been prepared in accordance with the accounting principles and reporting guidelines established by the
Governmental Accounting Standards Board (ÐGASBÑ).
Entity status for financial reporting purposes is governed by Statement No. 14, as amended. Although the
Supervisor of ElectionsÓ office is operationally autonomous, it does not hold sufficient corporate powers of its own
to be considered a legally separate entity for financial reporting purposes. Therefore, under GASB guidelines, the
Supervisor of Elections is reported as part of the primary government of Monroe County, Florida.
Description of Funds Î The accounting records are organized for reporting purposes on the basis of one
governmental fund.
Major Fund
General Fund Î The General Fund is a governmental fund used to account for all revenues and
expenditures applicable to the general operations of the Supervisor of Elections that are not required
legally or by accounting principles generally accepted in the United States of America to be accounted for
in another fund.
Measurement Focus, Basis of Accounting, and Financial Statement Presentation Î The Supervisor of ElectionsÓ
financial statements are prepared for the purpose of complying with Section 218.39(2), Florida Statutes, and
Chapter 10.550, Rules of the Auditor General-Local Governmental Entity Audits, which require the Supervisor of
Elections to only present fund financial statements.
The General Fund is a governmental fund which uses the current financial resources measurement focus and the
modified accrual basis of accounting. Revenues are recognized when measurable and available. Revenues are
considered to be available when they are collectible within the current period or soon enough thereafter to pay
liabilities of the current period. For this purpose, the Supervisor of Elections considers amounts collected within
60 days after year-end to be available and thus recognizes them as revenues of the current year. Expenditures
generally are recorded when a liability is incurred, as under accrual accounting. However, expenditures related to
compensated absences and claims and judgments are recorded only when payment is due.
nd expenditures is reflected as transfers out and
The extent to which General Fund revenues exceed General Fu
as liabilities to the Monroe County Board of County Commissioners (the ÐBoardÑ).
Budgetary Requirements Î General Fund expenditures are controlled by appropriations in accordance with the
budget requirements set forth in the Florida Statutes. The General Fund budget is prepared on a basis consistent
with accounting principles generally accepted in the United States of America.
Cash and Cash Equivalents Î The Supervisor of Elections' cash and cash equivalents consist of demand deposits.
5
MONROECOUNTY,FLORIDA
SUPERVISOROFELECTIONS
NOTESTOTHEFINANCIALSTATEMENTS
SEPTEMBER30,2019
NoteЊΓbğƷǒƩĻofentityandsummaryofsignificantaccountingpolicies(continued)
Capital Assets Î Tangible personal property used in the Supervisor of Elections' operations is recorded as
expenditures in the General Fund at the time assets are received and a liability is incurred. Purchased assets are
capitalized at historical cost in the government-wide financial statements of the County. In addition, the County
provides office space used by the Supervisor of Elections at no charge.
Compensated Absences Î The Supervisor of Elections permits employees to accumulate earned but unused
vacation and sick pay benefits. The Supervisor of Elections is not legally required to and does not accumulate
expendable available financial resources to liquidate this obligation. The obligation for compensated absences is
accrued in the government-wide financial statements of the County. Related long-term obligations, amounting to
$32,557 at September 30, 2019, are included in the government-wide financial statements of the County.
Use of Estimates Î The preparation of financial statements requires management to make use of estimates that
affect reported amounts. Actual results could differ from estimates.
Prepaid Items Î Certain payments to vendors reflect costs applicable to future accounting periods and are
recorded as prepaid items.
NoteЋΓ5ĻƦƚƭźƷƭandinvestments
The Supervisor of Elections follows Florida Statutes for its investment policy, which authorizes investments in
certificates of deposit, savings accounts, repurchase agreements, the Local Government Surplus Funds Trust
Fund administered by the Florida State Board of Administration, and obligations of the U.S. government and
government agencies unconditionally guaranteed by the U.S. government.
Cash and cash equivalents consist of demand deposits insured by the Federal Deposit Insurance Corporation or
covered by the State of Florida collateral pool, a multiple financial institution pool with the ability to assess its
members for collateral shortfalls if a member institution fails.
At September 30, 2019, the Supervisor of Elections has demand deposits with a carrying amount of $99,071 and
a bank balance of $107,504.
NoteЌΓwĻƷźƩĻƒĻƓƷsystem
Plan Description Î The Supervisor of ElectionsÓ employees participate in the Florida Retirement System (ÐFRSÑ).
As provided by Chapters 121 and 112, Florida Statutes, the FRS provides two cost sharing, multiple employer
defined benefit plans administered by the Florida Department of Management Services, Division of Retirement,
including the FRS Pension Plan (ÐPension PlanÑ) and the Retiree Health Insurance Subsidy (ÐHIS PlanÑ). Under
Section 121.4501, Florida Statutes, the FRS also provides a defined contribution plan (ÐInvestment PlanÑ)
alternative to the FRS Pension Plan, which is administered by the State Board of Administration.
As a general rule, membership in the FRS is compulsory for all employees working in a regularly established
position for a state agency, county government, district school board, state university, community college, or a
participating city or special district within the state of Florida. The FRS provides retirement and disability benefits,
annual cost-of-living adjustments, and death benefits to plan members and beneficiaries. Benefits are established
by Chapter 121, Florida Statutes, and Chapter 60S, Florida Administrative Code. Amendments to the law can be
made only by an act of the Florida Legislature.
6
MONROECOUNTY,FLORIDA
SUPERVISOROFELECTIONS
NOTESTOTHEFINANCIALSTATEMENTS
SEPTEMBER30,2019
NoteЌΓwĻƷźƩĻƒĻƓƷsystem(continued)
Benefits under the Pension Plan are computed on the basis of age, average final compensation, and service
credit. For Pension Plan members enrolled before July 1, 2011, Regular class members who retire at or after
age 62 with at least six years of credited service, or 30 years of service regardless of age are entitled to a
retirement benefit payable monthly for life, equal to 1.60% of their final average compensation based on the five
highest years of salary, for each year of credited service. Vested members with less than 30 years of service may
retire before age 62 and receive reduced retirement benefits. Senior Management Service class members who
retire at or after age 62 with at least six years of credited service or 30 years of service regardless of age are
entitled to a retirement benefit payable monthly for life, equal to 2.00% of their final average compensation based
on the five highest years of salary for each year of credited service. Elected OfficersÓ class members who retire at
or after age 62 with at least six years of credited service or 30 years of service regardless of age are entitled to a
retirement benefit payable monthly for life, equal to 3.00% (3.33% for judges and justices) of their final average
compensation based on the five highest years of salary for each year of credited service. Substantial changes
were made to the Pension Plan during fiscal year 2011, affecting new members enrolled on or after July 1, 2011
by extending the vesting requirement to eight years of credited service and increasing normal retirement to age
65 or 33 years of service regardless of age. Also, the final average compensation for these members is based
on the eight highest years of salary.
The HIS Plan provides a monthly benefit to assist retirees in paying their health insurance costs and is
administered by the Florida Department of Management Services, Division of Retirement. Eligible retirees and
beneficiaries receive a monthly health insurance subsidy payment of $5 for each year of creditable service, with
a minimum payment of $30 and a maximum payment of $150 per month. The HIS Plan is funded by required
contributions from FRS participating employees as set forth by the Florida Legislature, based on a percentage of
gross compensation for all active FRS members.
In addition to the above benefits, the FRS administers a Deferred Retirement Option Program (ÐDROPÑ). This
program allows eligible members to defer receipt of monthly retirement benefit payments while continuing
employment with a FRS employer for a period not to exceed 60 months after electing to participate. Deferred
monthly benefits are held in the FRS Trust Fund and accrue interest. There are no required contributions by DROP
participants.
For those members who elect participation in the Investment Plan, rather than the Pension Plan, vesting occurs
at one year of service. These participants receive a contribution for self-direction in an investment product with a
third party administrator selected by the State Board of Administration. Employer and employee contributions,
including amounts contributed to individual memberÓs accounts, are defined by law, but the ultimate benefit
depends in part on the performance of investment funds. Benefit terms, including contribution requirements, for
the Investment Plan are established and may be amended by the Florida Legislature. The Investment Plan is
funded with the same employer and employee contribution rates that are based on salary and membership class
(Regular Class, Elected County Officers, etc.), as the FRS defined benefit plan. Contributions are directed to
individual member accounts, and the individual members allocate contributions and account balances among
various approved investment choices. Costs of administering the plan, including the FRS Financial Guidance
Program, are funded through an employer contribution of 0.04% of payroll and by forfeited benefits of plan
members.
7
MONROECOUNTY,FLORIDA
SUPERVISOROFELECTIONS
NOTESTOTHEFINANCIALSTATEMENTS
SEPTEMBER30,2019
NoteЌΓwĻƷźƩĻƒĻƓƷsystem(continued)
The Supervisor of Elections recognizes pension expenditures in an amount equal to amounts paid to the Pension
Plan, the HIS Plan, and the defined contribution plan, amounting to $98,902, $10,084, and $3,751, respectively,
for the fiscal year ended September 30, 2019. The Supervisor of ElectionsÓ payments for the Pension Plan and
the HIS Plan after June 30, 2019, the measurement date used to determine the net pension liability associated
with the Pension Plan and HIS Plan, amounted to $22,060 and $2,050, respectively. The Supervisor of Elections
is not legally required to and does not accumulate expendable available resources to liquidate the retirement
obligation related to its employees. Accordingly, the net pension liability and associated deferred outflows and
deferred inflows are presented on the government-wide financial statements of the County, following requirements
of GASB Statement No. 68, Accounting and Financial Reporting for Pensions Î an amendment of GASB
Statement No. 27, and GASB Statement No. 71, Pension Transition for Contributions Made Subsequent to the
Measurement Date Î an amendment of GASB Statement No. 68.
Funding Policy Î All enrolled members of the FRS Pension Plan are required to contribute 3.00% of their salary
to the FRS. In addition to member contributions, governmental employers are required to make contributions to
the FRS based on state-wide contribution rates. The employer contribution rates by job class for the periods from
October 1, 2018 through June 30, 2019 and July 1, 2019 through September 30, 2019, respectively, were as
follows: regular Î 8.26% and 8.47%; county elected officers Î 48.70% and 48.82%; senior management Î 24.06%
and 25.41%; and DROP participants Î 14.03% and 14.60%. During the fiscal year ended September 30, 2018,
the Supervisor of Elections contributed to the plan an amount equal to 18.56% of covered payroll.
The state of Florida annually issues a publicly available financial report that includes financial statements and
required supplementary information for the FRS. The latest available report may be obtained by writing to the
state of Florida Division of Retirement, Department of Management Services, P.O. Box 9000, Tallahassee, Florida
32315-9000. That report may be viewed on the Florida Department of Management Services website located at
www.dms.myflorida.com/workforce_operations/retirement/publications.
NoteЍΓhƷŷĻƩpostemploymentbenefitsplan(theͻht9.tƌğƓͼΜ
In addition to the pension benefits described in Note 3, the Supervisor of Elections offers to its employees a single-
employer defined benefit healthcare plan, which is administered by the Board. Florida Statute 112.0801 requires
the County to provide retirees and their eligible dependents with the option to participate in the OPEB Plan if the
County provides health insurance to its active employees and their eligible dependents. The OPEB Plan provides
medical coverage, prescription drug benefits, and life insurance to both active and eligible retired employees. The
OPEB Plan does not issue a publicly available financial report. No assets are accumulated in a trust that meets
the criteria as set forth in GASB Statement 75, Accounting and Financial Reporting for Postemployment Benefit
Plans Other Than Pensions.
The Board may amend the OPEB Plan design, with changes to the benefits, premiums and/or levels of participant
contribution at any time. On at least an annual basis, in an open session, and prior to the annual enrollment
process, the Board approves the rates for the coming calendar year for the retiree and County contributions.
8
MONROECOUNTY,FLORIDA
SUPERVISOROFELECTIONS
NOTESTOTHEFINANCIALSTATEMENTS
SEPTEMBER30,2019
NoteЍΓhƷŷĻƩpostemploymentbenefitsplan(theͻht9.tƌğƓͼΜ(continued)
Eligibility for postemployment participation in the OPEB Plan is limited to full-time employees of the County, and
the Constitutional Officers. An employee who retires as an active participant in the OPEB Plan and was hired on
or after October 1, 2001 may continue to participate in the OPEB Plan by paying the monthly premium established
annually by the Board. An employee who retires as an active participant in the plan, was hired prior to October 1,
2001, has at least ten years of full-time service with the County, and meets the retirement criteria of the FRS but
is not eligible for Medicare, may maintain group health insurance benefits with Monroe County following
retirement, provided the retiring employee contributes the amounts shown in the table below.
(1)
Contribution as Percentage of Annual Actuarial Rate
Plan Years of Service with Monroe County
Year
25+ 20-24 10-19
(2)
2018 HIS 17% 18%
2019 HIS 18% 26%
2020 HIS 20% 34%
2021 HIS 22% 42%
2022 & Thereafter HIS 25% 50%
(1) The new retiree contributions began a five-year phased-in approach beginning January 1, 2018.
(2) Participation in the Plan is at a cost equal to the FRS Health Insurance Subsidy (HIS) for ten
years of service (currently $5 per month for each year of service credit at retirement with a
minimum HIS payment of $30 and a maximum HIS payment of $150 per month).
Retirees who have met the requirements for early retirement, have not achieved age 60 and whose age and years
of service do not equal 70 (rule of 70) must pay the standard monthly premium until the age criteria or the rule of 70
is met. At that time, the retireeÓs cost of participation will be based on the preceding table. Surviving spouses and
dependents of participating retirees may continue in the plan if eligibility criteria specific to those classes are met.
An employee who retires as an active participant in the plan, was hired prior to October 1, 2001, has at least ten
years of full-time service with the County, and meets the retirement criteria of the FRS and is eligible for Medicare
at the time of retirement or becomes eligible for Medicare following retirement, may maintain group health
insurance benefits with the County following retirement, provided the retiring employee contributes the Actuarial
Rate for Medicare retirees as determined by the actuarial firm engaged by the County, less a $250 per month
County subsidy. Alternatively, retirees meeting these criteria may elect to leave the County health plan and receive
a $250 per month payment from the County, payable for the lifetime of the retiree.
The Board engages an actuarial firm on a biannual basis to determine the CountyÓs accrued net OPEB liability. The
Supervisor of Elections has no responsibility to the OPEB Plan other than to make the periodic payments determined
by the Board, which are presented as expenditures when made and amounted to $138,180 for the year ended
September 30, 2019. Further information about the OPEB Plan is available in the CountyÓs Comprehensive Annual
Financial Report which is published on the Supervisor of ElectionsÓ website at www.dms.myflorida.com/workforce
_operations/retirement/publications.
9
MONROECOUNTY,FLORIDA
SUPERVISOROFELECTIONS
NOTESTOTHEFINANCIALSTATEMENTS
SEPTEMBER30,2019
NoteЎΓwźƭƉmanagement
The Supervisor of Elections is exposed to various risks of loss related to tort; theft of, damage to, and destruction
of assets; errors and omissions; injuries to employees; and natural disasters. The Supervisor of Elections
participates in the coverage provided by the Board for WorkersÓ Compensation, Group Insurance, and Risk
Management internal service funds. Under these programs, WorkersÓ Compensation provides $500,000 coverage
per claim for regular employees. WorkersÓ Compensation claims in excess of the self-insured coverage are
covered by an excess insurance policy. Risk Management has a $5,000,000 excess insurance policy for general
liability claims with a $200,000 self-insured retention, and building property damage is covered for the actual value
of the buildings with a deductible of $50,000. Deductibles for windstorm and flood vary by location. Monroe County
purchases commercial insurance for claims in excess of coverage provided by the funds and for all other risks of
loss. Settled claims have not exceeded this commercial coverage in any of the past three years. The Supervisor
of Elections makes payments to the WorkersÓ Compensation, Group Insurance, and Risk Management Funds
based on estimates of the amounts needed to pay prior and current year claims.
NoteЏΓ/ƚƒƒźƷƒĻƓƷƭ
Operating Leases Î The Supervisor of Elections leases office equipment under various operating lease
agreements. Total lease expenditures amounted to $84,808 during the year ended September 30, 2019.
The following is a schedule by years of minimum future obligations under noncancelable operating leases as of
September 30, 2019:
YearsEndingSeptember30,
2020$ 54,847
2021 35,682
$ 90,529
NoteАΓ\[źƷźŭğƷźƚƓ
The Supervisor of Elections is a party from time to time in various lawsuits and other claims incidental to the
ordinary course of its operation, some of which are covered by the BoardÓs self-insurance program. While the
results of litigation cannot be predicted with certainty, management believes the final outcome of such litigation
will not have a material adverse effect on the Supervisor of ElectionsÓ financial position.
10
REQUIREDSUPPLEMENTARYINFORMATION
MONROECOUNTY,FLORIDA
SUPERVISOROFELECTIONS
SCHEDULEOFREVENUES,EXPENDITURESΓBUDGETANDACTUALΑGENERALFUND
YEARENDEDSEPTEMBER30,2019
GeneralFund
Variancewith
FinalBudget
OriginalFinalPositive
BudgetBudgetActual(Negative)
Revenues:
Intergovernmental:
Board of County Commissioners1,594,339$ 1,594,339$ 1,594,340$ 1$
Investment income- - 487 487
Miscellaneous- - 1,536 1,536
Total Revenues 1,594,339 1,594,339 1,596,363 2,024
Expenditures:
Current:
Personnel services 930,339 930,339 876,699 53,640
Operating expenditures 539,000 539,000 545,451 (6,451)
Capital outlay 125,000 125,000 11,795 113,205
Total Expenditures 1,594,339 1,594,339 1,433,945 160,394
Excess of Revenues Over Expenditures - 162,418- 162,418
Other Financing Uses:
Transfer to Board of County Commissioners - (162,418)- (162,418)
Total Financing Uses - (162,418)- (162,418)
Excess of revenues over expenditures
and other financing sources - - - -
Fund balance, beginning of year - - - -
Fund balance, end of year$ -$ -$ -$ -
11
SUPPLEMENTARYREPORTS
ReportofIndependentAuditoronInternalControloverFinancialReportingandon
ComplianceandOtherMattersBasedonanAuditofFinancialStatements
PerformedinAccordancewith GovernmentAuditingStandards
To the Honorable Joyce Griffin
Supervisor of Elections of Monroe County, Florida
We have audited, in accordance with auditing standards generally accepted in the United States of America and
the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller
General of the United States, the financial statements of the general fund of the Monroe County, Florida
Supervisor of Elections (the "Supervisor of Elections") as of and for the year ended September 30, 2019, and the
related notes to the financial statements, and have issued our report thereon dated February 7, 2020 for the
purpose of compliance with Section 218.39(2), Florida Statutes, and Chapter 10.550, Rules of the Auditor
General-Local Governmental Entity Audits.
InternalControloverFinancialReporting
In planning and performing our audit, we considered the Supervisor of ElectionsÓ internal control over financial
reporting (Ðinternal controlÑ) to determine the audit procedures that are appropriate in the circumstances for the
purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion
on the effectiveness of the Supervisor of ElectionsÓ internal control. Accordingly, we do not express an opinion on
the effectiveness of the Supervisor of ElectionsÓ internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or
employees, in the normal course of performing their assigned functions, to prevent, or detect and correct,
misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal
control, such that there is a reasonable possibility that a material misstatement of the entityÓs financial statements
will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a
combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough
to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section
and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant
deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that
we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
ComplianceandOtherMatters
As part of obtaining reasonable assurance about whether the Supervisor of ElectionsÓ financial statements are
free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations,
contracts, and grant agreements, noncompliance with which could have a direct and material effect on the
determination of financial statement amounts. However, providing an opinion on compliance with those provisions
was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests
disclosed no instances of noncompliance or other matters that are required to be reported under Government
Auditing Standards.
1
PurposeofthisReport
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the
results of that testing, and not to provide an opinion on the effectiveness of the entityÓs internal control or on
compliance. This report is an integral part of an audit performed in accordance with Government Auditing
Standards in considering the Supervisor of ElectionÓs internal control and compliance. Accordingly, this
communication is not suitable for any other purpose.
Orlando, Florida
February 7, 2020
13
Independent!ǒķźƷƚƩƭManagementLetter
To the Honorable Joyce Griffin
Supervisor of Elections of Monroe County, Florida
ReportontheFinancialStatements
We have audited the financial statements of the Monroe County, Florida Supervisor of Elections
(the "Supervisor of Elections"), as of and for the year ended September 30, 2019 and have issued our report
thereon February 7, 2020.
!ǒķźƷƚƩƭResponsibility
We conducted our audit in accordance with auditing standards generally accepted in the United States of America;
the standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States; and Chapter 10.550, Rules of the Auditor General-Local Governmental
Entity Audits.
OtherReportingRequirements
We have issued our Report of Independent Auditor on Internal Control over Financial Reporting and on
Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with
Government Auditing Standards and our Report of Independent Accountant on Compliance with Local
Government Investment Policies regarding compliance requirements in accordance with Chapter 10.550, Rules
of the Auditor General-Local Governmental Entity Audits. Disclosures in those reports, which are dated
February 7, 2020, should be considered in conjunction with this management letter.
PriorAuditFindings
Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions
have been taken to address findings and recommendations made in the preceding annual financial audit report.
There were no recommendations made in the preceding annual financial audit report.
OfficialTitleandLegalAuthority
Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official title and legal authority for
the primary government and each component unit of the reporting entity be disclosed in the management letter,
unless disclosed in the notes to the financial statements. The Supervisor of Elections is a separately elected
county official established pursuant to the Constitution of the state of Florida. There are no component units related
to the Supervisor of Elections.
FinancialManagement
Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to
improve financial management. In connection with our audit, we did not have any such recommendations.
AdditionalMatters
Section 10.554(1)(i)3., Rules of the Auditor General, requires that we communicate noncompliance with provisions
of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect
on the financial statements that is less than material but which warrants the attention of those charged with
governance. In connection with our audit, we did not note any such findings.
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PurposeofthisLetter
The purpose of this management letter is to communicate certain matters prescribed by Chapter 10.550, Rules
. Accordingly, this management letter is not suitable for
of the Auditor General-Local Governmental Entity Audits
any other purpose.
Orlando, Florida
February 7, 2020
15
ReportofIndependentAccountantonCompliance
withLocalGovernmentInvestmentPolicies
To the Honorable Joyce Griffin
Supervisor of Elections of Monroe County, Florida
We have examined the Monroe County, Florida Supervisor of Elections' (the ÐSupervisor of ElectionsÑ) compliance
with the local government investment policy requirements of Section 218.415, Florida Statutes, during the year
ended September 30, 2019. Management of the Supervisor of Elections is responsible for the Supervisor of
Elections' compliance with the specified requirements. Our responsibility is to express an opinion on the
Supervisor of Elections' compliance with the specific requirements based on our examination.
Our examination was conducted in accordance with attestation standards established by the American Institute
of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain
reasonable assurance about whether the Supervisor of Elections complied, in all material respects, with the
specified requirements referenced above. An examination involves performing procedures to obtain evidence
about whether the Supervisor of Elections complied with the specified requirements. The nature, timing and extent
of the procedures selected depend on our judgment, including an assessment of the risks of material
noncompliance, whether due to fraud or error. We believe that the evidence obtained is sufficient and appropriate
to provide a reasonable basis for our opinion.
Our examination does not provide a legal determination on the Supervisor of ElectionsÓ compliance with the
specified requirements.
In our opinion, the Supervisor of Elections complied, in all material respects, with the local investment policy
requirements of Section 218.415, Florida Statutes, during the year ended September 30, 2019.
The purpose of this report is to comply with the audit requirements of Section 218.415, Florida Statutes, and Rules
of the Auditor General.
Orlando, Florida
February 7, 2020
16