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FY1992BRANCH OFFICE 3117 OVERSEAS HIGHWAY MARATHON, FLORIDA 33050 TEL. (305) 743-9036 ,N .•. OO4r O1�OE COUNTY- lwannp I. Rotbage CLERK OF THE CIRCUIT COURT MONROE COUNTY 500 WHITEHEAD STREET KEY WEST, FLORIDA 33040 TEL. (305) 294-4641 May 31, 1991 The Honorable Wilhelmina G. Harvey and Members of the Board of County Commissioners 500 Whitehead Street Key West, Florida 33040 Dear Mayor and Commissioners: r iL.L. '91 MAY 31 A10 :39 BRANCH OFFICE P.O. BOX 379 MONRj�,ANTA'kbN 1KIPY, FLORIDA 33070 TEL. (305) 852-9253 In accordance with the provisions of Chapter 129.03(2), I am submitting my proposed budget for the Fiscal Year 1991-1992. Pursuant to the Board's direction at the meeting of May 15, 1991, this budget includes a cost -of -living adjustment (COLA) based on the following salary ranges: Annual Salary COLA $30,000 and below 3% Over $30,000 but less than $40,000 2% $40,000 and above 1% All of the above are effective January 1, 1992. follows: The increase required by this salary adjustment is as Cost -Of -Living Adjustment $39,325 Matching Costs 9--90 Total $49,015 Now that the problems associated with the architectural firm under contract for the design and engineering of the records storage facility to be located in Jackson Square have been resolved, that project should resume a normal schedule. The current schedule calls for complexion in early 1992. As I The Honorable Members of the May 31, 1991 Page Two Wilhelmina G. Harvey and Board of County Commissioners pointed out in my budget transmittal last year, my budgets do not include any funding for furnishings or moving expenses associated with the new records facility. I do, however, have funding available in the Public Records Improvement Trust Fund that can be used to purchase some of the equipment that will be necessary for the new facility. My office will continue to require extensive use of the Truman School facility for dead storage purposes. A problem has developed that will materially affect my office's dead storage requirements. We destroy on an annual basis a considerable quantity of records from dead storage. This destruction is in accordance with guidelines and destruction schedules issued by the Department of State, Division of Archives, and with their specific approval as required by law. These records were burned at County incinerators. With the mothballing of those incinerators, other arrangements must be made. I was hopeful that the County's negotiations with Montenay would result in a solution to this problem. Since these negotiations have been discontinued, we should attempt to arrive at an agreement with the City of Key West to provide these services. Once again, for the Board's information, I have included some historical data concerning the operation of the Clerk's Office. The Office of the Clerk of the Circuit and County Courts - excluding my function as ex officio Clerk to the Board of County Commissioners - is responsible for the collection and disbursement of a wide variety of state and local revenues. I have included on Pages 1 through 3 a revenue history covering the period from Fiscal Year 1985-1986 through my estimates for Fiscal Year 1991-1992. I have also included on Page 5 a comparison of the Clerk's budgets for the past five years and the 1991-1992 budget request including a calculation of the average annual increase over that period. I would point out that more than half of a 7.4% average annual increase of my budgets over the last five years has consisted of the cost -of -living and merit increases to employees and that, in every one of those years, I have followed The Honorable Members of the May 31, 1991 Page Three Wilhelmina G. Harvey and Board of County Commissioners the same policy as that established by the Monroe County Board of County Commissioners for all County employees. Included under a separate index tab are my transmittal letter and budget request for the Internal Audit and Tourist Development Council Audit Functions established in the last fiscal year. It should be apparent that this budget has been prepared and submitted in the spirit of the Board's expressed desire and direction to "hold the line" this year. The cost -of - living adjustments that are included represent the only funds available in the next fiscal year for salary increases of any nature. It is my understanding, from discussions with the Board, that it is their intention that no funds for merit increases would be authorized in any budgets and, furthermore, that any reclassifications of employees would have to result in net reductions to the total budget. My budget has been prepared and submitted on the basis of those assurances. If the Board changes their policy in the future and authorizes other types of salary increases to its own departments or other Constitutional Officers, I will rely on the Board's actions and expressions to the effect that the same privilege will be allowed for all Constitutional Officers. In the past, I have always been able to handle any unforeseen or unexpected obligations or expenditures within the scope of my approved budget without the need to come to the Board for additional funding during the fiscal year. My budget requests for 1991-1992 incorporate only very minimal increases in operating expenses and significant reductions in capital requests. Accordingly, if I am faced with any significant unforeseen circumstances in the coming fiscal year which require additional funding, it will be necessary for me to apply to the Board for assistance in those cases. I will do everything in my power to avoid that occurrence; however, I feel that it is my responsibility to advise you of the potential. The Honorable Members of the May 31, 1991 Page Four Wilhelmina G. Harvey and Board of County Commissioners If you have any questions concerning my budget or any of the enclosures, I would be happy to meet with you at your convenience, either individually or collectively, to discuss these matters. Very truly yours, Danny L. K e Clerk of the Court and ex officio Clerk to the Board of County Commissioners DLK:RLC N �_ 0o M 14D t` It 00 �o 00 to d S oo O� N to to O to t` O to In o0 N �o O M N ' M to et Nt M r CA 't to to M N N 4o �o �o It oo O to O N t0 m N O N n t` N �O 00 V) ON oo N (n %O r- to O • - N �O W) -+ M [- "t r- 00 M h -- C� o0 - M O. tl N t- e} 00 N �O Ph 00 Vy 00 v try N 00 os N M N et �o to v Ln v O N N"t �o 0 M N O M t Cf) V) -- Cl)) D` � 4�3 N � N � ZS Z5 Z5 � 25 � 25 � Z5 25 25 25 25 25 25 25 25 25 25 � 25 cl t0A N v t0 M M S NV ttn S S S n •-+ [� M�-i [� M M to to Ir 00 .--i to .--i U .,..� SS gg SS SS g g S g S S S gg p SS S\0 N � v ..rrtt O tW) 0 0000 O M to �t �O N �O 'ct vi �O to r- N M N M v 0\ M •--� S O (0 �O M v� t� 00 00 tn h w ° W O V to N O N S to O O ON �o 00 .--� V t- t- 0 t— oc CM t� O oo O to t0 •-+ �F v O tt M N %O O^ t- M M It n N O\ M N ON V) 00 00 O� d^ to . -i . - .--� to 0 M V oo N 00 N 00 m 00 �o C\ N -- \O �C Cf) -- C% N 00 '-+ M m E-1 tn M \O N C#) tP) M N N tNA M ONO 00 � Fil 00 O`o o � OO Lr 00 [� l� \O l� M to v r- to O n kn -- 0 0 00 0o t- t/) W) C13 00_ C\ V N - t- 00 to Cl) 00 N O O- lO O I O Rd: O 00 m to ON \0 M t� to 00 to O to O --+ �o O O oo to m- It N N to N m N M N M I N -- V to to -+ 00 - N "t M to Ct CC 00 U w •-+ -+ t` l� m O% N to t` N m to \O th 00 M \-o m pN S o 0o0 C � � N W o0 0O0 ItC l� fM 0O0 00 O V) N N �o v v v to \0 t` N v t„ ONa t„ M r- N to to to � tn to MM N N 00 W) a .� � 00 1 1 m -- t- N M Ct oA C C z U o o to 5 = U N y N tLq rss. o U a v, to o C) w q a� ^O y 04 U vi 4 a x �'' oo "• o v 0 o �° v to W aUU o A 1 = o u" Q w d A S o AW zv 3) 1 R �w oU U a3k.H rn �_y�3 ..� 'O - y CO u„ • N AUQVUVV.0 �UC7u,A4�v� �UcUUaU 1 O O O O O O O O O O M o O N 0 0 0 O O N 8 O °% oo t �O Nt N N pp .� O SO m 00 M 00 .-� .� p N -- �O m tD of 44) di tn O 00 0, r- r- ON % N M 00 Cl) w 8 � le M ON � 000 000 N W rl O Ct cl N O C� N to It O^ 00 M N N N n It NO 00 N t0 N N O% h O M 1.0 M 00 M r- '-+ + O -� N N �o N en �o I Mr O 0 '"' N 00 .M-i 69 O� try N CN 1-4 C� O Q p pp h to N O W) O tr (6 M M I O In - M 1 1 I qt7 00 t- --� 69 --� 3in U cil Cd 00 .--i en I I I 0 w o 5 O`O °° �O v �44 "~ --� cn .- �x . " t M N \O N00 o0Nleoo toto NMnCl O Oo to fM M 00 to00 in 0 00 N 69 00 6�9 00 � N N N O ON to l� t0 t0 O 0 00 to O M 0 00 O l- � O - oo -� et - - to l� O �"� � 00 00 (6 "t 00 N "I to O N ^+ to M oc N M M M to O� Ot --i co 00 W) w O \O Ot M It in O LA O O 00 00 M O to 00 M 00 M M 00 to V) t�t C\ �t — �o ~ N� 'ct O m ~ 00 � to to 0000 00 kn oo '00 fh 49 69 U o z 4) 0qu to w N t. U° v) w H a b =1 x CZ,a s 5 A cc N o U bx 4) w � � � •y •� O > Q!v�A UUati ¢UA AAQw Oxu" 2 O 8 0 0 0 O V� O N ON � -• � �h ^� � mot' O Q� O (14 Aoq 64 t� M O M N 00 oo �O - N M O to w -4 � rM.. p O M O� 69 N Q\ Ln L � C> 00 U g tn ' O 00 ri t� vi 00 I O 00 00 I I 00 V^ +� s9 p o 0 ON °- o^ 0000 o� .0 M v 00 N � t� (� ` ..� .�kn I 1 I O r- 00 O �O o00 00 �O N O� 00 Q` M \O 00 'Tr— .r 00 _ 4 69 69 .rW N N 00 O N I I I I ON in 00 O 64 N w w z 'y o w z a 0 rs: Q v .d E; cIn a o O N 9 • PROJECTED REVENUES 1991 Total Cow 44.3 (Percentages) 'otal Other 16.5 Total State 39.2 TOTAL REVENUES 1990 TntAI Cmmty Total State 48.9 (Percentages) Total Other 14.1 4 cd 5 > a Q �n o 0 0 �o 0 y N N � N 0\ 0000 tr 0� 00 00 (0 ,to M � ch 6A O 00 —4 - N M ON O C\ Il- ON 00 M W) O� O \O O I� --+ M ON 64 cn (x O ON OHO � � �--4 h _"' 00 0000 N N � d� \10 00 N 669 \0 00 — to dM N W) V � cz a� 00 110 I— N 0000 in > 00 00r- 'Kt N' 00 00 I` M r- ON N � i/7 00 -- M M -- d O\ N �O (� 00 00 tn r- t r- N tn 00 yq bR I` N N 00 O M 64 M I` 00 O� O O M 6R cq N �O t/y I` �O N 64 N N r1' 69 O� t` �O M N N 69 t` ,a. O� N (V 6R E O U U -d a� 0 Fr U 0 U 3 U 1r V U 0 o f-r V o y o a Q o 0 co N 0 S A o E-4 E 16 14 12 10 r, 4i N Il� Clerks Revenues/Budget 1987 THRU 1991 Millions 86/87 87/88 88/89 89/90 90/91 Years 0 Clerk's Revenue Clerk's Budget. 2 Clerk to the Board of County Commissioners Clerk of the Circuit Court Clerk of the County Court Microfilm Data Processing Domestic Relations Total Budget Summary Requested Approved Requested '91—'92 190-191 Increase Budget Budget (Decrease) $625,226 $637,425 ($12,199) 1,079,295 1,055,734 23,561 806,620 772,917 33,703 148,220 152,892 (4,672) 348,970 340,306 8,664 49,896 50,599 (703) $3,058,227 $3,009,873 $48,354 7 Clerk to the Board of County Commissioners Requested Approved Requested '91—'92 190-191 Increase Budget Budget (Decrease) Personal Services $595,776 $574,110 $21,666 Operating Expenses 24,450 24,450 0 Capital Outlay 5,000 38,865 (33,865) Total $625,226 $637,425 ($12,199) —1.9% 8 Clerk to the Board of County Commissioners Personal Services Salaries & Wages $476,997 Overtime 1,000 FICA 36,567 Retirement 81,212 Total Personal Services 595,776 Operating Expenses Auto Allowance & Travel 3,000 Communications 1,000 Rentals 2,500 Maintenance of Buildings 1,500 Maintenance of Equipment 1,500 Miscellaneous Supplies & Expense 400 Office Supplies 10,850 Educational 2,000 Commissions & Fees 250 Gas, Oil & Lub. 200 Dues & Memberships 650 Subscriptions 600 Total Operating Expenses 24,450 Capital Outlay 5,000 Total $625,226 0 Clerk to the Board of County Commissioners Pos. # Position Salary A 1 K Finance Director $48,200 A 2 K Accountant I 22,000 A 3 K Gen Ledger Super. 11 30,674 A 4 K Payroll Super. II 30,000 A 5 K Adm. Asst./Acct. Clerk 23,320 A 6 K Acct. Clerk 111* 18,075 A 7 K Acct. Clerk 11 15,500 A 8 K Acct. Super. 1 24,674 A 9 K Sr. Data Entry Op. 18,190 A 10 K Acct. Clerk III 24,003 A 11 K Payroll/Acct. Clerk II 18,000 A 12 K Property Clerk 22,000 A 13 K Chief Accountant 41,000 A 14 K Acct. Clerk I 17,250 A 15 K Data Entry Op. I 15,515 A 16 K Acct. Clerk 1 17,490 A 17 K Admin. Sec. I1 26,720 A 18 K Admin. Sec. I 20,000 A 19 K Pay/Acct. Clerk II 17,750 A 20 K Acct. Clerk 1 17.890 Subtotal 468,251 COLA 8,743 Total $476,994 *75 % allocated to Clerk to Board of County Commissioners 25 % allocated to Domestic Relations Division m Clerk to the Board of County Commissioners Capital Outlay Request Quantity Item Total Cost PC with 40MB HD $5,000 & VGA Monitor 11 Clerk of the Circuit Court Requested Approved Requested '91—'92 190-191 Increase Budget Budget (Decrease) Personal Services $934,645 $895,921 $38,724 Operating Expenses 138,750 137,000 1,750 Capital Outlay 5,900 22,813 (16,913) Total $1,079,295 $1,055,734 $23,561 FFz�A 12 Clerk of the Circuit Court Personal Services Executive Salary $66,301 Salaries 669,276 Overtime 10,000 FICA 57,037 Retirement 132,031 Total Personal Services 934,645 Operating Expenses Contractual Services 15,000 Auto Allowance & Travel 10,000 Communications 7,000 Rentals 15,000 Maintenance of Buildings 1,500 15,000 Maintenance of Equipment Miscellaneous Supplies & Expense 500 Office Supplies 51,000 Advertising 200 Commissions & Fees 20,000 Gas, Oil & Lub. 800 Dues & Memberships 2,100 Subscriptions 650 Total Operating Expenses 138,750 Capital Outlay 5,900 Total $1,079,295 13 Clerk of the Circuit Court POS. # Position Salary Clerk of Courts $66,301 Administration O 1 K Admin. Asst. 45,551 O 2 K Chief Dep. Clerk 45,805 O 3 K Acct. Clerk II PT 4,193 O 4 K Jury Clerk 22,017 Total Administration 117,566 Recording Division D 1 K Sr.Data Entry Op. 19,970 D 2 K Dept.Super.I 27,000 D 3 K Recording Clk I 18,395 D 4 K Recording Clk I 18,395 D 5 K Data Entry Op.I 16,950 D 6 K General Clerk PT 16,850 Total Recording 117,560 Probate Division E 1 K Law Clerk II 19,735 Juvenile Division F 1 K Law Clerk II 19,735 Marriage & Passport G 1 K Cashier 16,850 Circuit Civil B 1 K Dept. Super.II 15,279 B 2 K Law Clerk II 17,389 B 3 P Law Clerk II 18,365 B 4 K Law Clerk I 18,419 14 Clerk of the Circuit Court Pos. # Position Salary B 5 K General Clerk 17,050 B 6 K General Clerk 15,729 Total Circuit Civil 102,231 Felony Division C 1 K Dept. Super I 25,690 C 2 K Sr. Law Clerk 19,000 C 3 K Law Clerk II 17,200 C 4 K Trial Clerk I 15,900 C 5 K Trial Clerk I 16,200 C 6 K Trial Clerk I 17,980 C 7 K Trial Clerk I _-- T yQ`v r= f 17,050 C 8 P 7 C 18,710 C 9 M Trial Clerk I 17,065 C 10 K Trial Clerk I 19,007 C 11 K General Clerk 18,525 C 12 K Law Clerk II 16,350 C 13 M Law Clerk II / r"J / ± 18,371 C 14 P Law Clefk-ff%- p r 17,165 C 15 K General Clerk 7,998 Total Felony 262,211 Subtotal Circuit Court 655,888 COLA 13,388 Total $669.276 *55 % allocated to Circuit Civil Division 45 % allocated to Domestic Relations Division 15 Quantity Clerk of the Circuit Court Capital Outlay Request Item Total Cost 6 Computer Terminals $2,400 5 Typewriters 3,500 Total $5,900 16 KM RM RM Clerk of the County Court Requested '91—'92 Budget Personal Services $752, 820 Operating Expenses 46,300 Capital Outlay 7,500 Total $806,620 Approved Requested 190-191 Increase Budget (Decrease) $698,513 $54,307 45,766 534 28,638 (21,138) $772,917 $33,703 4.4% 17 Clerk of the County Court Personal Services Salaries & Wages Overtime FICA Retirement $593,995 10,000 46,206 102,619 Total Personal Services 752,820 Operating Expenses Auto Allowance & Travel 1,500 Communications 1,500 Rentals 7,000 Maintenance of Equipment 6,000 Office Supplies 30,000 Advertising 100 Subscriptions 200 Total Operating Expenses 46,300 Capital Outlay 7,500 Total $806,620 18 K K K L L L L L L L L L L Clerk of the County Court Pos. # Position Salary Misdemeanor 1 K Senior Law Clerk $22,085 2 P Branch Off. Mgr. 23,500 3 M Branch Off. Mgr. 30,525 4 K Data Entry Op. II 18,180 ✓ 5 M Law Clerk II 19,126 6 K Elec.Rec./Trial Cl. 17,850 4:— 7 K Trial Clerk I 16,854 8 P Elec.Rec./Trial Cl. 17,463 9 P Trial Clerk I 16,400 10 P Data Entry Op. I 16,400 11 K Elec.Rec./Trial Cl. 16,350 12 K Cu 54 to 16,050 Total Misdemeanor 230,783 Civil 1 K / ,ta C 1�-,r /c- 20,170 2 M Law Clerk II 23,059 3 P Law Clerk I 16,050 Total Civil 59,279 Traffic Bureau 1 K Law Clerk/Trial Clerk 18,180 2 M Data Entry Op. I 18,465 3 P Trial Clerk 17,850 4 K Cashier 1 16,050 5 K Elec. Rec./ Tr. Clerk 16,250 6 K Data Entry Op. I 15,600 7 M Trial Clerk I 16,500 8 M Data Entry Op. I 17,850 9 K General Clerk 17,510 10 P Trial Clerk I 17,865 19 Clerk of the County Court Pos. # Position L 11 P L 12 P L- 13 K L 13 P .fir 14 M L 14 K L 15 M File Clerk Data Entry Op. I File Clerk File Clerk Trial Clerk I Data Entry Oper I Elec.Rec./Trial Clerk Total Traffic Bureau Subtotal County Court COLA Total 20 Salary 18,265 17,450 16,050A0---'-• 17,850 16,250 16,600+," < <�^ 291,085 581,147 12,848 $593,995 1-42 Quantity Clerk of the County Court Capital Outlay Request Item Total Cost 5 Computer Terminals $2,000 (3 Replacements, 2 New) PC Based Cash Register 5,500 (Marathon Office) Total $7,500 21 Microfilm Requested Approved Requested '91—'92 190-191 Increase Budget Budget (Decrease) Personal Services $113,070 $108,742 $4,328 Operating Expenses 35,150 34,150 1,000 Capital Outlay 0 10,000 (10,000) Total $148,220 $152,892 ($4,672) —3.1% 22 Microfilm Personal Services Salaries & Wages $90,717 FICA 6,940 Retirement 15,413 Total Personal Services 113,070 Operating Expenses Auto Allowance & Travel 500 Rentals 1,750 Maintenance of Buildings 1,500 Maintenance of Equipment 13,000 Miscellaneous Supplies & Expense 400 Office Supplies 18,000 Total Operating Expenses 35,150 Total $148,220 23 Microfilm Pos. # Position Salary I 1 K Dept. Super. II $22,630 I 2 K Photo Tech. II 18,871 I 3 K Photo Tech. I 16,019 I 4 K Public Rec. Tech. 15,600 I 5 K Public Rec. Tech. 15,600 Subtotal 88,720 COLA 1,997 Total $90,717 24 Data Processing Requested Approved Requested '91—'92 190-191 Increase Budget Budget (Decrease) Personal Services $126,071 $117,907 $8,164 Operating Expenses 153,300 152,800 500 Capital Outlay 69,599 69,599 0 Total $348,970 $340,306 $8,664 2.5 % 25 Data Processing Personal Services Salaries & Wages $97,762 Overtime 3,500 FICA 7,605 Retirement 17,204 Total Personal Services 126,071 Operating Expenses Contractual Services 9,000 Auto Allowance & Travel 3,500 Communications 14,000 Rentals 6,000 Maintenance of Buildings 1,000 Maintenance of Equipment 75,000 Office Supplies 39,000 Education 5,000 Dues & Memberships 300 Subscriptions 500 Total Operating Expenses 153,300 Capital Outlay 69,599 Total $348,970 26 Data Processing Pos. # Position Salary M 1 K Data Proc. Super. $44,200 M 2 K Night Operator 23,309 M 3 K Operator 28,750 Subtotal 96,259 COLA 1,503 Total $97,762 OVA Quantity Data Processing Capital Outlay Request Item Total Cost — urc ase NCR 9 ys grade Pay4Ue.Dts $5,799.92 p6r-month--x-12= 4,� -,5 ,, ( I PC PC — �aSS IV 28 n Personal Services Operating Expenses Total Domestic Relations Requested Approved Requested '91—'92 190-191 Increase Budget Budget (Decrease) $47,896 $47,599 $297 2,000 3,000 (1,000) $49,896 $50,599 ($703) —1.4% FM Domestic Relations Personal Services Salaries & Wages FICA Retirement Total Personal Services Operating Expenses Maintenance of Equipment Office Supplies Total Operating Expenses Total $38,427 2,940 6,529 47,896 500 1,500 2,000 $49,896 30 Domestic Relations Pos. # Position Salary H 1 K Domestic Relations Clerk $19,055 B 1 K Supervisor, Civil Div. 12,501 A 6 K Accounting Clerk II 6,025 Subtotal 37,581 COLA 846 Total $38,427 31 �boouNry� 4J•�eJJM cuip`��G9a Q: ,m G: "Manrip o[ jage .91 MAY 31 Aio .39 BRANCH OFFICE CLERK OF THE CIRCUIT COURT n ." "' ` r WNCH OFFICE 3117 OVERSEAS HIGHWAY MONROE COUNTY , , ! P.O. BOX 379 MARATHON, FLORIDA 33050 b00 WHITEHEAD STREET MOIq#�TA{fr FLORIDA 33070 TEL. (305) 743-9036 KEY WEST, FLORIDA 33040 ft&-(305) 852-9253 TEL. (305) 294-4641 May 31, 1991 The Honorable Wilhelmina G. Harvey and Member of the Board of County Commissioners 500 Whitehead Street Key West, Florida 33040 Dear Mayor and Commissioners: Enclosed you will find my budget requests for the Clerk's Internal Audit Department and the Tourist Tax Audit Functions for Fiscal Year 1991-1992. These requests represent reductions from the budgets in the current fiscal year. These two departments were created initially in Fiscal Year 1990-1991. Monroe County Ordinance No. 026-1990 transferred the collection and enforcement functions of the Tourist Development Tax from the Department of Revenue to Monroe County. The Monroe County Tax Collector was given the responsibility for the collection of the tax and the Office of the Clerk of the Circuit Court was charged with the enforcement and audit procedures formerly carried out by the Department of Revenue. Attached to this transmittal you will find a memorandum to me from Charles J. Mansen, Jr., Director of the Internal Audit Department, which describes our efforts in the public information and canvassing campaign relative to the Tourist Development Tax since it became our responsibility on January 1 of this year. Most of this activity took place in the early transition period; however, our canvassing and public information campaign will continue on a permanent basis. The Honorable Wilhelmina G. Harvey and Members of the Board of County Commissioners May 31, 1991 Page Two As I informed the Commission last year, the Department of Revenue indicated that they performed less than six audits of the Tourist Development Tax annually. As indicated by Mr. Mansen's memorandum to me, we estimate that we will complete fifteen audits by the end of this fiscal year, September 30, 1991, and thirty audits by December 31, 1991. Those numbers are estimated and may vary based upon the actual complexity of the audits, the problems that we may encounter, and the actual amount of field work required on the audits as scheduled. However, based upon our experience to date, we feel these estimates are realistic. At the end of this year, we will have an idea of the amount of increased collections which are a result of the canvassing and public information campaign and the resolution of audit findings. The cost of the TDC Audit Functions are, of course, borne entirely by the Tourist Tax revenues. The activity of the Clerk's Internal Audit Department as it relates to County departments has developed slowly due to our emphasis on the TDC collection and enforcement responsibilities and the transition which took place in January of this year. However, as the TDC activities become more established, we will return our attention to the internal audit of County functions. Following is a list of internal audit assignments that we expect to perform from the period beginning in June and ending September 30, 1991: Clerk of the Courts: Cash Audits of Clerk's Divisions Special Assignments (Special Assignment will consist of requested audits which are important because of control risk and which may postpone scheduled audits, based on assessment of the control risk.) The Honorable Wilhelmina G. Harvey and Members of the Board of County Commissioners May 31, 1991 Page Three Monroe County: Telecommunications Audits Planning and Building Department Fees and Permits Airport Division Grants Capital Projects Fund Activities It was my intention to establish the internal audit capabilities on a phased schedule. The second phase of this program involved hiring another professional internal auditor in Fiscal Year 1991-1992 and greatly expanding the scope of our internal audits. However, based upon the Board's expressed policy of maintaining or reducing current levels of expenditures, I have postponed the implementation of the second phase of the development of our internal audit function. I want to hasten to point out, however, that I believe it is imperative that this internal oversight and review capability be established as soon as possible. The growth of the County's activities which has occurred across a wide spectrum of functions, extending from Growth Management to a Capital Projects Program which will be the largest in the history of this County, makes it absolutely necessary that we provide for the continuous examination of our financial systems and procedures in order to adequately safeguard County assets and resources. If you have any questions concerning my budget or any of the enclosures, I would be happy to meet with you at your convenience, either individually or collectively, to discuss these matters. Very truly yours, nn K ha e Clerk o th Court and ex office lerk to the Board of County Commissioners DLK:RLC BRANCH OFFICE 3117 OVERSEAS HIGHWAY MARATHON, FLORIDA 33050 TEL. (305) 743-9036 AGouNry� V? {0"% O 490E Cozu;w' � CLERK OF THE CIRCUIT COURT MONROE COUNTY 500 WHITEHEAD STREET KEY WEST, FLORIDA 33040 TEL. (305) 294.4641 MEMORANDUM TO: Danny L. Kolhage Clerk of the Circuit Court FROM: Charles J. Mansen, Jr. e- n Internal Audit Director SUBJECT: Tourist Tax Audit Function Status Report DATE: May 30, 1991 BRANCH OFFICE P.O. BOX 379 PLANTATION KEY, FLORIDA 33070 TEL. (305) 852-9253 The following statistics represent the results of our efforts to inform the public of the requirements of the 3 % Local Option Tourist Development Tax: 1) On February 1, 1991, before postage rates were increased, 14288 postcards were mailed to all Monroe County non -homestead property owners reminding them that any rentals of their property for six months or less requires the renter to pay the property owner a 3 % Tourist Bed Tax. The postcards also referred to severe penalties imposed by Monroe County Ordinance #206-1990 for non-compliance. a) In response to the postcards, 465 inquiries by telephone and mail were received from the public. b) Our office mailed 331 information packets to telephone and mail inquiries. 2) Beginning March 14, 1991 and continuing as necessary, information packets have been mailed containing a cover letter, the Monroe County Tourist Tax form, the Tourist Development Tax Reporting Requirements form, an informational brochure about the tourist tax, a question and answer sheet, and a letter of referral to the Florida Department of Revenue. a) 1,353 information packets were mailed to occupational license holders on record with the City of Key West and Monroe County Tax Collector. b) 148 additional information packets were mailed to realtors. c) 105 additional information packets were mailed to trailer parks, mobile home parks, campgrounds, and recreational vehicle parks. d) In response to the information packet mailout, our office has received 340 inquiries. 3) The Monroe County Tax Collector has identified 125 new accounts since January 1, , 1991, of which 92 accounts are known to have received information directly from our office. 4) The FY 90/91 cost of our mailouts as of May 22, 1991 is detailed as follows: Postage: 14,288 postcards $1,998.68 1,937 information packets @ 52 cents 1,007.24 Total Postage Estimated supplies Photocopying Printing costs Total ------------ $3,005.92 890.00 185.00 263.00 ------------ $4,343.92 5) We have identified 182 advertisements to rent transient rental properties in Monroe County and these will receive information packets concerning the Monroe County 3 % Local Option Tourist Development Tax. The Tourist Tax Audit Function is projected to complete 15 Tourist Tax audits during the period from May 3, 1991 to September 30, 1991. A total of 30 Tourist Tax audits are projected to be completed by calendar year ending December 31, 1991. If you have any questions, please call me at extension 3344. Charles J. Manfn, . Internal Audit Director CJM/lmb MONROE COUNTY, FLORIDA rr CLERK OF THE CIRCUIT COURT Internal Audit Department Budget Comparison For Fiscal Year 10/01 /91 to 9/30/92 -------------------------------------------- CC # Department 90/91 ----------- 91/92 ---------- Inc/(Dec) ---------- Budget -------------------------------------------- Budget ----------- +/- ---------- Inc/(Dec) ---------- 021000 Internal Audit Department $72,479.00 $71,133.56 ($1,345.44) -1.86% 021100 Tourist Tax Audit Function 98,000.00 -------------------------------------------- 96,063.00 ----------- (1,937.00) ---------- -1.98% ---------- Totals $170,479.00 $167,196.56 ($3,282.44) -1.93% MONROE COUNTY, FLORIDA CLERK OF THE CIRCUIT COURT Proposed Internal Audit Department Budget Requirements For Fiscal Year 10/01/91 to 9/30/92 Object # Budget 91/92 Item Proposed Budget -------------- -------- ---------------------------------------------- Personal Services Budget: 513120 ---------------------------------------------- Salaries & Wages $40,298.47 513210 FICA - Employer Share 3,082.83 513220 Retirement 6,853.62 513230 Group Insurance 3,762.00 513240 Worker's Compensation 221.64 Total Personal Services $54,218.56 Operating Expenses: 513340 Contractual Services $1,400.00 513400 Auto Allowance & Travel 5,900.00 513410 Communications - Telephone Service 500.00 513444 Rentals (Copier) 1,200.00 513451 Risk Management Expense (Insurances) 850.00 513461 Maintenance of Buildings 250.00 513464 Maintenance of Equipment 500.00 513493 Research, Studies, & Education 1,250.00 513510 Office Supplies 1,200.00 513513 Software 1,143.00 513515 Advertising 250.00 513516 Commissions & Fees 250.00 513541 Dues & Membership Fees, Registration Fees 230.00 513542 Subscriptions (Books, Publications) 750.00 Total Operating Budget $15,673.00 Capital Outlay: ---------------------------------------------- 513640 Capital Outlay Equipment $1,242.00 Total Budget $71,133.56 MONROE COUNTY, FLORIDA CLERK OF THE CIRCUIT COURT Proposed Internal Audit Department Budget Detail For Fiscal Year 10101 /91 to 9/30/92 Object # Budget 91 /92 Item Proposed Budget -------------------------------------------------------------------- 513120 Salaries and Wages By Position: ---------------------------------------------- Internal Audit Director: Salary $40,000.00 1 % COLA from 1 /1 /92 to 9/30/92 298.47 ------------------------------------------------------------ FY 91/92 Salary Adjusted For 1 % Cost of Living $40,298.47 513400 Auto Allowance & Travel By Destination: in -County Travel: Key West $200.00 (liw Lower Keys 550.00 Marathon 1,350.00 Islamorada 1,050.00 Key Largo 1,350.00 Out of County (Seminars, Conferences, etc.) 1,400.00 Total Auto Allowance & Travel $5,900.00 513513 Software: (1/2 Allocated to Tourist Tax Audit) 1/2 Lotus 123 Ver 3.1 $175.00 1/2 Wordperfect Ver 5.1 134.50 1/2 Foxpro 284.50 1/2 Harvard Graphics 175.00 1/2 PC Tools Deluxe 6.0 39.50 1/2 Rightwriter 4.0 34.50 1/2 Harvard Project Manager 175.00 1/2 Patton Flowchart III 75.00 1/2 Statplan IV 50.00 Total Software $1,143.00 MONROE COUNTY, FLORIDA CLERK OF THE CIRCUIT COURT Proposed Internal Audit Department Budget Detail For Fiscal Year 10/01 /91 to 9/30/92 Object # Budget 91/92 Item Proposed Budget ------------------------------------------------------------------- 513640 Capital Outlay Equipment: 1 /2 Compaq 286 LTE Laptop $1,242.00 -------------- Total Capital Outlay Equipment $1,242.00 MONROE COUNTY, FLORIDA (Iiw CLERK OF THE CIRCUIT COURT Proposed Tourist Tax Audit Function Budget Requirements For Fiscal Year 10/01 /91 to 9/30/92 Object # Budget Item Revenues from Tourist Taxes ------------------------------------------ ---- FY 89/90 Actual $5,950,909 FY 90/91 Est. $5,985,525 FY 91/92 Projected $6,395,648, Request 1.502% Fee Personal Services Budget: 513120 Salaries & Wages 513210 FICA -Employer Share 513220 Retirement 513230 Group Insurance 513240 Worker's Compensation Total Personal Services Operating Budget: 91 /92 Proposed Budget --------------- 1.77% Fee $105,331 $105,944 $113,203 $96,063.00 $48,456.13 3,706.89 8,242.47 3,366.00 266.51 --------------- $64,038.00 513340 Contractual Services $1,000.00 513400 Auto Allowance & Travel 9,900.00 513410 Communications - Telephone Service 1,440.00 513444 Rentals (Copier) 1,200.00 513451 Risk Management Expense (Insurances) 850.00 513461 Maintenance of Buildings 250.00 513462 Maintenance of Vehicles 1,000.00 513464 Maintenance of Equipment 750.00 513493 Research, Studies, & Education 2,500.00 513510 Office Supplies 6,950.00 513510 Software 1,143.00 513515 Advertising 550.00 513516 Commissions & Fees 250.00 513521 Gas, Oil, & Lube 2,500.00 513541 Dues & Membership Fees, Registration Fees 500.00 Total Operating Budget --------------- $30,783.00 -------------- -------------- MONROE COUNTY, FLORIDA CLERK OF THE CIRCUIT COURT Proposed Tourist Tax Audit Function Budget Requirements For Fiscal Year 10/01 /91 to 9/30/92 Object # Budget 91/92 Item Proposed Budget ----------------------------------------------------------------- --------------- Capital Outlay: ------------------------------------------------- Capital Outlay Equipment $1,242.00 Total Budget Requirements $96,063.00 -------------- -------------- MONROE COUNTY, FLORIDA CLERK OF THE CIRCUIT COURT Proposed Tourist Tax Audit Function Budget Detail For Fiscal Year 10/01/91 to 9/30/92 Object # Budget 91/92 Item Proposed Budget -------------------------------------------------------------------------------- 513120 Salaries & Wages By Position: ------------------------------------------ ------ Tourist Tax Auditor (Full-time): Salary $26,500.00 3% COLA from 1/1/92 to 9/30/92: 593.19 --------------- Total Tourist Tax Auditor (Full-time) $27,093.19 Tourist Tax Auditor (Part-time): Salary: Guaranteed Minimum Hours of 24 hours/wk @ Hourly rate of $14.88 per hour = $18,570.24 Estimated Additional Hours @ 3 hours/wk 2,321.28 3% COLA ($.45/hr) from 1/1/92 to 9/30/92: Guaranteed Minimum Hours of 24 hours/wk 419.04 Estimated Additional Hours @ 3 hours/wk 52.38 Tourist Tax Auditor (Part-time) $21,362.94 ------------------------------------------------------------------------- FY 91/92 Salary Adjusted For 3% Cost Of Living $48,456.13 513400 Auto Allowance & Travel By Destination: In -County Travel: Key West $500.00 Lower Keys 1,760.00 Marathon 1,140.00 Islamorada 1,800.00 Key Largo 2,300.00 Out of County (Seminars, Conferences, etc.) 2,400.00 Total Auto Allowance & Travel $9,900.00 -------------- -------------- MONROE COUNTY, FLORIDA CLERK OF THE CIRCUIT COURT Proposed Tourist Tax Audit Function Budget Detail For Fiscal Year 10/01 /91 to 9/30/92 Object # Budget 91/92 Item Proposed Budget ----------------------------------------------------------------------------- 513510 Software (1/2 Allocated to Internal Audit) 1/2 Lotus 123 Ver 3.1 $175.00 1/2 Wordperfect Ver 5.1 134.50 1/2 Foxpro 284.50 1/2 Harvard Graphics 175.00 1/2 PC Tools Deluxe 6.0 39.50 1/2 Rightwriter 4.0 34.50 1/2 Harvard Project Manager 175.00 1/2 Patton Flowchart 111 75.00 1/2 Statplan IV 50.00 Total Software $1,143.00 Capital Outlay Equipment: ------------------------------------------------- 1/2 Compaq 286 LTE Laptop $1,242.00 --------------- Total Capital Outlay Equipment $1,242.00 -------------- --------------