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FY1993BRANCH OFFICE 3117 OVERSEAS HIGHWAY MARATHON, FLORIDA 33050 TEL. (305) 743-9036 COUNTY �4J���JVM CUiQ`.OG9� ,N G: O�gOF COUNiV.Fy� 39annp 1. Rotbage CLERK OF THE CIRCUIT COURT MONROE COUNTY 500 WHITEHEAD STREET KEY WEST, FLORIDA 33040 TEL. (305) 294-4641 June 11, 1992 BRANCH OFFICE P.O. BOX 379 PLANTATION KEY, FLORIDA 33070 TEL. (305) 852-9253 �7 Z The Honorable Wilhelmina G. Harvey and � 73 Members of the Board of County Commissioners 500 Whitehead Street _ Key West, Florida 33040 - Dear Mayor and Commissioners: In accordance with the provision of Chapter 12,9.03(2 >, I am submitting my proposed budgets for Fiscal Year 1992- 1993. These budgets reflect an aggregate increase of 3.657% over the current fiscal year. Pursuant to the Board's direction, this budget includes a cost -of -living adjustment (COLA) based on 3% of salaries effective October 1, 1992. On May 13, 1992, the Board awarded a contract to H. Angelo & Company for the construction of the public records facility. The current schedule calls for project completion in the summer of 1993. As I 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. 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 The Honorable Wilhelmina G. Harvey and Members of the Board of County Commissioners June 11, 1992 Page Two Fiscal Year 1986-1987 through my estimates for Fiscal Year 1992-1993. I have also included on Page 5 a comparison of the Clerk's budgets for the past five years and the 1992-1993 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 same policy as that established by the Monroe County Board of County Commissioners for all County employees. My data processing budget includes an appropriation of $11,000 for the acquisition and installation of software and equipment necessary to implement the Public Access Project. This will allow individuals, lawyers, businesses, real estate people, the press, and any other interested parties to gain off -site on-line access on a subscription basis to the Document Recording and Indexing Systems as well as ten other on-line programs that service the Circuit and County Courts. I make this proposal on the basis of a number of inquiries that I have had over the years, especially since the use of personal computers and modems has become commonplace. Earlier in the year, we distributed a questionnaire to individuals and businesses that we identified as potential users of a public access system. The response to our questionnaire indicates that the system would be very useful throughout the Keys and that a subscription rate of approximately $200 per year would amortize the cost of the equipment over a five-year period. Users would also be charged a minimal fee to offset the annual maintenance costs. These numbers are approximate and will be further defined as we get into full implementation. The budgets of the Internal Audit Department and the Tourist Development Tax Audit functions are included under a separate tab. I have also included a copy of a transmittal letter which outlines activities of both departments during The Honorable Wilhelmina G. Harvey and Members of the Board of County Commissioners June 11, 1992 Page Three the current fiscal year. The Internal Audit function is rapidly becoming an important tool to assist management in the identification of systemic weaknesses and to make recommendations for improvements in operations and internal controls. The Internal Audit budget includes an additional twenty-five audit hours per week to continue the development of the capability of this department that I believe will become vital for the protection of public assets. The TDC audit statistics indicate that we are meeting our goal of fifty or more audits per year as compared with the Department of Revenue that admitted to performing six or less per year. The efforts of the TDC Audit Department produced adjustments and delinquent collections well in excess of our annual budget request. More importantly, the increasing profile of this function should have a beneficial effect on the level of compliance and general collection activities. Also included is a section which graphically illustrates certain case filing information for the past five years and our estimates for 1992. 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. olhage Clerk of the Court and ex officio Clerk to the Board of County Commissioners DLK:icd Enclosure E-y O U H U G� U W x H O W U H Z O U W O z 0 M cq N M [z N O O� �O O M I to 00 C N V1 O� M M M M N N t- O, C, M 00 O M t- O t, �o 00 O %n O� t^ v m V tn O% lO N N ll:� N t- lO t- lO m 00 in %O O% N N --� M �O . v� O O 00 %O r- Nt N - to N v t- N v v O% K N in 00 N 'O �O m O\ N N M -- 00 .r .--� H 00 H O Q` t- 00 to O O� 9 to M 00 O �o K1 v K1 oo M n O v t0 M t- N N O% v v t- N N O` M �o N O to v1 OD 0c0 00 m oo t- v co cq M O\ Z N ON O� N tl en -+ lO N O\ "O � • - I N M O\ O% M s t- M OA O M 09 00 C� N r% tI- en t- N O t- M CA N r- M M 0000 v r- N 00 cis V 00 K •- O N ON v v •� w cn C G v t- C� N W)N O O rl� p O N %O O% N 00 00 00 1n r- --� V) �o 00 M O 00 �o W) lO v N W to O 00 lq� � O^ cq O M O� G,+ y 0000 00 O M �10 �o v N v 00 �or- 1n -i v M 00 N O\ M v M en 00 en �o •--� 00 M os tV en 00 dam' U W 00 v3 00 \ oo O to oo to 'O to N v N O00 OA O\ -- O M O to 0% O% M Nalk 00 0000 N � N M tn M M A V N M M CA N N N 00 N 00 td U y 00 Oo N O\ M v -- N N kn Cl �n kn O% O to 00 t� e� v •-+ to v O M O O 00 oo M cc v N N kn .N� M N M 00 M I N tn .�i N 0o ot1 p z y o . o U �. 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H to F , O F, �" E" 10, w a� a U " U V)v >' o F' w o W oLn W a Ll a 5 �-, o v w a o a o A A Z 3 , Er aai h Q > A ti `n o a cn o Q� . .� > ti A A cn A U U p. w W< U 2 M ON (V ON 1-4 Cl cd U w 0 tw o En W O O W U a o 1 H o oo �O 00 8 § S §p__ N O O^ of O M O M 8 N �-i N h I en N 00 llz fR N O� N .-. �- \O O�0 N 00 O 00 O 00 O 00 O t- N tnM e N -- In ^+ + .M 0 00 en M O In GR v in N oN W� co oo v N I M I o0 O N�� to M N tn O 000 oo00 v en 000 49 O l t� I I In O tn -- O O et t- In .--i oo N to r- N l° m M Os Ow 1- .4 e 10 1— — In 00 M O% 1n M M 09 Vy C In N O M 00 M M .-� tn (R ON �--� I °� M M m Mco I C� N a O O Vf 0000 oo I $ N 00 r- 00 00 00 00 to c- %0 In popi� O �O N C, � ON O No O o0 00M- .fir [� M I I I M 6R M N N N to M m tn lc N O� %C fR cn E-� zbH OU z w a4 o U co a w ¢� � COc m �, � w ° O� o. U 3 �" co ° F" O ul .� 'o, A bay w G4 on x w > 3 Total State (41.4%) Total State (41.3%) PROJECTED REVENUES 1992 Total County (40.9%) Total Other (17.8%) TOTAL REVENUES 1991 4 Total County (41.0%) Total Other (17.7%) el W co L Q Q � .� ON �-• o �o o r y M ttn N 00 o CV o O 0A O D\ N M in O O� 6q •--� M 6A O O(V OO N N C� N N 10 N O� 00 N � d tn �o 0 00 o 69 tn C14 ON en �--i t, cl 00 M 00 ON \O o r- 6s 69 'b s. to \O 0000 cM �O z o M to �--� �o �o to 110 1�0 000 to m M 64 ON 00 t— oo ON 140 It oo tr o \O cM M M N 00 1%0N M00 in N* In 00 tn ;T4 6s N 69 00 00 00 [� M �D 00 tr N fM o0 0\ It � o to N 0000 t- .N� 6s N 6q O U � 0 U c o U � cl U O N �+ U E o U o U c a cn co 0 U U U A A 5 c 0 16 15 14 13 12 11 10 9 8 7 6 5 4 3 2 1 0 Clerk's Revenues/Budget 1989 THRU 1993 ""/ "%7 89/90 "'/ � 1 91 /92 ® Clerk's Revenue M Clerk's Budget vr-/vo trrojected) M. Budget Summary Requested Approved Requested '92—'93 '91—'92 Increase Budget Budget (Decrease) Clerk to the Board of County Commissioners $665,551 $625,226 $40,325 Clerk of the Circuit Court 1,129,259 1,079,295 49,964 Clerk of the County Court 835,841 806,620 29,221 Microfilm 161,070 148,220 12,850 Data Processing 327,246 348,970 (21,724) Domestic Relations 51,090 49,896 1,194 Total $3,170,057 $3,058,227 $111,830 3.7% 7 Personal Services Operating Expenses Capital Outlay Clerk to the Board of County Commissioners Requested Approved '92—'93 '91—'92 Budget Budget $625,151 $595,776 11,000 24,450 5,000 Requested Increase (Decrease) $29,375 4,950 Total $665,551 $625,226 $40,325 6.4% 8 Clerk to the Board of County Commissioners Personal Services: Salaries & Wages $499,065 Overtime 2,500 FICA 38,370 Retirement 85,216 Total Personal Services 625,151 Operating Expenses: Contractual Services 5,000 Auto Allowance & Travel 2,500 Communications 1,200 Rentals 2,500 Maintenance of Equipment 1,000 Miscellaneous Supplies & Expense 400 Office Supplies 13,000 Educational 2,000 Gas, Oil & Lub. 200 Dues & Memberships 1,000 Subscriptions 600 Total Operating Expenses 29,400 Capital Outlay 11,000 Total 6 $665,551 1>o Clerk to the Board of County Commissioners Pos. # Position Salary A 1 K Finance Director $51,500 A 2 K Accountant I 24,460 A 3 K Gen Ledger Super. II 28,023 A 4 K Payroll Super. II 32,000 A 5 K Acct. Clerk III 19,555 A 6 K Filing Clerk 16,500 A 7 K Acct. Clerk II 17,322 A 8 K A/R Clerk III * 25,810 A 9 K Data Entry Op. 16,600 A 10 K Acct. Clerk III 27,214 A 11 K Payroll/Acct. Clerk II 19,240 A 12 K Property Clerk 23,360 A 13 K Chief Accountant 41,500 A 14 K Acct. Clerk I 16,900 A 15 K Data Entry Op. 16,600 A 16 K Acct. Clerk I 16,600 A 17 K Admin. Sec. II 28,522 A 18 K Admin. Sec. I 23,000 A 19 K Payroll/Acct. Clerk II 19,540 A 20 K Acct. Clerk I 20,440 Subtotal 484,686 COLA 14,379 Total $499.065 *75 % allocated to Clerk to Board of County Commissioners 25 % allocated to Domestic Relations Division 10 Clerk to the Board of County Commissioners Quantity 1 Capital Outlay Request Item Check Burster Machine 2 Four Drawer File 2 Desks 4 High Back Chairs 1 Laser Printer (Color) HP Deskjet 500C 1 Compaq PC w/40 MB HD & VGA Monitor Total 11 $2,500 1,000 1,500 1,000 2,000 111 $11,000 Personal Services Operating Expenses Capital Outlay Total Clerk of the Circuit Court Requested '92—'93 Budget $976,534 144,050 8,675 Approved '91—'92 Budget $934,645 138,750 5,900 Requested Increase (Decrease) $41,889 5,300 $1,129,259 $1,079,295 $49,964 4.6% 12 Clerk of the Circuit Court Personal Services: Executive Salary $69,317 Salaries 699,673 Overtime 10,000 FICA 59,593 Retirement 137,951 Total Personal Services 976,534 Operating Expenses: Contractual Services 15,000 Auto Allowance & Travel 8,000 Communications 7,000 Rentals 13,950 Maintenance of Buildings 1,500 Maintenance of Equipment 15,000 Miscellaneous Supplies & Expense 500 Office Supplies 58,000 Advertising 200 Commissions & Fees 20,000 Gas, Oil & Lub. 800 Dues & Memberships 3,500 Subscriptions 600 Total Operating Expenses 144,050 Capital Outlay 8,675 Total 13 $1,129,259 Clerk of the Circuit Court Pos. # Position O 1 K O 2 K O 3 K O 4 K D 1 K D 2 K D 3 K D 4 K D 5 K D 6 K E 1 K F 1 K G 1 K B 1 K B 2 K B 3 P Clerk of Courts Administration Admin. Asst. Chief Dep. Clerk Acct. Clerk II PT Jury Clerk Total Administration Recording Division Sr.Data Entry Op. Dept.Super.I Recording Clk I Recording Clk I Data Entry Op.I General Clerk PT Total Recording Probate Division Law Clerk II Juvenile Division Law Clerk II Marriage & Passport Cashier Circuit Civil Dept. Super.II Law Clerk II Law Clerk II 14 Salary 46,007 46,263 4,319 120,166 21,469 27,787 18,947 18,947 17,432 121,910 20,927 20,741 17,329 13,676 19,081 16,500 Clerk of the Circuit Court Pos. # Position Salary B 4 K Law Clerk I 19,572 B 5 K General Clerk 16,841 B 6 K General Clerk 16,801 Total Circuit Civil 102,471 Felony Division C 1 K Dept. Super I 27,461 C 2 K Sr. Law Clerk 20,081 C 3 K Law Clerk II 18,710 C 4 K Trial Clerk I 17,377 C 5 K Trial Clerk I 16,500 C 6 K Trial Clerk I 19,535 C 7 K Trial Clerk I 17,944 C 8 P Trial Clerk I 18,062 C 9 M Trial Clerk I 19,756 C 10 K Trial Clerk I 16,965 C 11 K General Clerk 19,981 C 12 K Law Clerk II 20,471 C 13 M Law Clerk II 17,350 C 14 P Law Clerk II 17,892 C 15 K General Clerk 7,665 Total Felony 275,750 Subtotal Circuit Court 679,294 COLA 20,379 Total $699,673 *55 % allocated to Circuit Civil Division 45 % allocated to Domestic Relations Division 15 Lo Clerk of the Circuit Court Capital Outlay Request Quantity Item Cost 1 Workstation w/Divider Panels $600 1 Shelving Unit 675 7 Secretarial Chairs 1,750 5 Typewriters 4,250 1 Computer Terminal 500 2 Time Clocks 900 Total $8,675 E Personal Services Operating Expenses Capital Outlay Clerk of the County Court Requested Approved Requested '92—'93 '91—'92 Increase Budget Budget (Decrease) $784,191 $752,820 $31,371 48,300 3,350 46,300 2,000 7,500 (4,150) Total $835,841 $806,620 $29,221 3.6% 17 Clerk of the County Court Personal Services: Salaries & Wages Overtime FICA Retirement $619,165 10,000 48,131 106,895 Total Personal Services 784,191 Operating Expenses: Auto Allowance & Travel 1,500 Communications 1,500 Rentals 7,000 Maintenance of Equipment 6,000 Office Supplies 32,000 Advertising 100 Subscriptions 200 Total Operating Expenses 48,300 Capital Outlay 3,350 Total 18 $835,841 Clerk of the County Court Pos. # Position Salary Misdemeanor 7 1 K Senior Law Clerk $22,718 7 2 P Branch Off. Mgr. 22,250 7 3 M Branch Off. Mgr. 32,411 7 4 K Data Entry Op. II 16,500 7 5 M Law Clerk II 19,664 J 6 K Elec.Rec./Trial Cl. 17,538 7 7 K Trial Clerk I 18,977 7 8 P Elec.Rec./Trial Cl. 17,659 J 9 P Trial Clerk I 17,483 J 10 P Data Entry Op. I 16,500 7 11 K Elec.Rec./Trial Cl. 17,741 7 12 K Cashier 16,500 Total Misdemeanor 235,941 Civil K 1 K Law Clerk I 19,947 K 2 M Law Clerk II 24,206 K 3 P Law Clerk I 17,232 Total Civil 61,385 Traffic Bureau L 1 K Law Clerk/Trial Clerk 20,300 L 2 M Data Entry Op. I 18,974 L 3 P Trial Clerk I 18,350 L 4 K Cashier I 17,277 L 5 K Elec. Rec./Tr. Clerk 16,738 L 6 K Data Entry Op. I 17,510 L 7 M Trial Clerk I 17,892 L 8 M Data Entry Op. I 18,350 L 9 K General Clerk 18,035 9 Clerk of the County Court Pos. # Position Salary L 10 P Trial Clerk I 18,374 L 11 P File Clerk 18,680 L 12 P Data Entry Op. I 17,738 0 13 K File Clerk 17,132 L 13 P File Clerk 18,150 1 `S 14 M Trial Clerk I 16,892 L 14 K Data Entry Oper I 16,500 L 15 M Elec.Rec./Trial Clerk 16.914 Total Traffic Bureau Subtotal County Court COLA Total 20 303,806 601,132 18,033 $619,165 '1' / J Quantity Clerk of the County Court Capital Outlay Request Item Cost 2 Typewriters $1,700 3 Secretarial Chairs 750 1 Two Drawer Filing Cabinet 450 1 Time Clock 450 Total $3,350 21 Personal Services Operating Expenses Capital Outlay Total Microfilm Requested Approved '92—'93 '91—'92 Budget Budget $121,120 $113,070 37,200 2,750 35,150 Requested Increase (Decrease) $8,050 2,050 $161,070 $148,220 $12,850 8.7% 22 Microfilm Personal Services: Salaries & Wages $97,176 FICA 7,434 Retirement 16,510 Total Personal Services 121,120 Operating Expenses: Auto Allowance & Travel 500 Communications 50 Rentals 1,750 Maintenance of Buildings 1,500 Maintenance of Equipment 14,000 Miscellaneous Supplies & Expense 400 Office Supplies 19,000 Total Operating Expenses 37,200 Capital Outlay 2,750 Total 23 $161,070 Microfilm Pos. # Position Salary I 1 K Dept. Super. II $24,809 I 2 K Photo Tech. II 20,037 I 3 K Photo Tech. 1 16,500 I 4 K Public Rec. Tech. 16,500 I 5 K Public Rec. Tech. 16,500 Subtotal 94,346 COLA 2,830 Total $97,176 00 Quantity Microfilm Capital Outlay Request Item Cost 1 Camera Workstation $1,500 1 Desk 550 1 Chair 250 1 Two Drawer Filing Cabinet 450 Total $2,750 25 Personal Services Operating Expenses Data Processing Requested Approved '92—'93 '91—'92 Budget Budget $130,946 $126,071 171,300 153,300 Requested Increase (Decrease) $4, 875 18,000 Capital Outlay 25,000 69,599 (44,599) Total $327,246 $348,970 ($21,724) (6.2%) 26 Data Processing Personal Services: Salaries & Wages $100,177 Overtime 5,000 FICA 7,899 Retirement 17,870 Total Personal Services 130,946 Operating Expenses: Contractual Services 9,000 Auto Allowance & Travel 3,500 Communications 12,000 Rentals 6,000 Maintenance of Buildings 1,000 Maintenance of Equipment 95,000 Office Supplies 39,000 Education 5,000 Dues & Memberships 300 Subscriptions 500 Total Operating Expenses 171,300 Capital Outlay 25,000 Total P*A $327,246 Data Processing Pos. # Position Salary M 1 K Data Proc. Super. $44,200 M 2 K Night Operator 23,309 M 3 K Operator 29,750 Subtotal 97,259 COLA 2,918 Total $100,177 28 Data Processing Capital Outlay Request Quantity Item Cost High Speed Printer PC, Software, Modems — Public Access Project Total 29 $14,000 $25,000 Domestic Relations Requested Approved Requested '92—'93 '91—'92 Increase Budget Budget (Decrease) Personal Services $49,090 $47,896 $1,194 Operating Expenses 2,000 2,000 — Total $51,090 $49,896 $1,194 2.4% 30 Domestic Relations Personal Services: Salaries & Wages $39,385 FICA 3,013 Retirement 6,692 Total Personal Services 49,090 Operating Expenses: Maintenance of Equipment 500 Office Supplies 1,500 Total Operating Expenses 2,000 Total $51,090 31 4 Domestic Relations Pos. # Position Salary H 1 K Domestic Relations Clerk $20,245 B 1 K Supervisor, Civil Div. 11,189 A 6 K Accounting Clerk II 6,804 Subtotal 38,238 COLA 1.147 Total $39,385 32 BRANCH OFFICE 3117 OVERSEAS HIGHWAY MARATHON, FLORIDA 33050 TEL. 1305) 743-9036 rG00NTY, �4J�t;j►Culp0 GG9m F ; G: qOf COup�' !y i®annpoi�jage CLERK OF THE CIRCUIT COURT MONROE COUNTY 500 WHITEHEAD STREET KEY WEST, FLORIDA 33040 TEL. 1305) 294-4641 MEMORANDUM TO: Danny L. Kolhage Clerk of the Circuit Court FROM: Charles J. Mansen, Jr. v Internal Audit Director SUBJECT: Internal Audit Department Status Report DATE: June 5, 1992 BRANCH OFFICE P.O. BOX 379 PLANTATION KEY, FLORIDA 33070 TEL. (305) 852-9253 During the period from October 1, 1991 through June 3, 1992, the Internal Audit projects have been performed as follows: 1. Audit of Impact Fees: An internal audit of Impact Fees for the period from October 1986 through the current fiscal year was requested by the Clerk. The objectives of the audit are to determine the County's potential liability for refunding unexpended Impact Fees, to verify that expenditures of Impact Fees are for Capital Improvements authorized in accordance with the Monroe County Code, and to verify that appropriate Impact Fees have been assessed and collected prior to the issuance of a Certificate of Occupancy in accordance with the Monroe County Code. The Impact Fee Audit is nearing completion. Audit Findings are currently being developed and reviewed by Internal Audit and auditee staff. A preliminary draft report will be released after Audit Findings are completed. 2. Information Systems: A preliminary survey of Information Systems was requested by Management in January 1992. The objectives of the survey were to identify areas of possible concern and report to Management for determination of whether to proceed with an audit. The results of the preliminary survey were presented to Management in January 1992, with Management deciding not to request an audit at that time. 3. Southern Bell Long-distance Charges: An audit was requested by the Clerk to determine whether long-distance calls are properly authorized and accounted for and to evaluate the adequacy and effectiveness of established internal controls. All audit field work has been completed and a draft audit report will be delivered to Management for review and comment after revisions are completed. A final audit report will be issued after review and comment by Management. 4. Airport Non -Grant Operating Revenues: A routine audit was initiated by Internal Audit in January 1992 to review, analyze, and evaluate the adequacy and effectiveness of the organization's system of internal control over non -grant operating revenues and the quality of performance in carrying out related assigned responsibilities. The Airport audit has been delayed by the Information Systems preliminary survey and the Southern Bell Long-distance Charges projects, which were judged to be of greater audit concern. The audit is currently suspended in the preliminary survey stage, with studies of background documents and analytical reviews of revenue collections. Tests of auditee internal controls will proceed when other priority projects are completed. 5. Supervision of Tourist Tax Audits: Internal audit staff has provided supervisory services concerning the conduct and review of twenty-nine audits and eight tax estimates for the period from October 1, 1991 through June 3, 1992. 6. Miscellaneous Projects: Internal Audit performed miscellaneous reviews of activities specifically requested by the Clerk. Although the reviews were not comprehensive audits, recommendations were made and delivered to the Clerk. 2 BRANCH OFFICE 3117 OVERSEAS HIGHWAY MARATHON, FLORIDA 33050 TEL. (305) 743-9036 `GO!!rl' J.1 JM' cuiQ` �G uc io : f • °� ~DOE oowtt'r. F`d' 39annp 1L. Rotbay 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. v+^k Internal Audit Director SUBJECT: Tourist Tax Audit Function Status Report DATE: June 3, 1992 BRANCH OFFICE P.O. BOX 379 PLANTATION KEY, FLORIDA 33070 TEL. (305) 852-9253 The following information has been compiled by the Tourist Tax Audit staff. 1) Audits conducted: 5/03/91 through 9/30/91 - 22 audits conducted 10/01/91 through 6/03/92 - 29 audits conducted Total Audits Conducted - 51 2) The following totals summarize the results of audits conducted through June 3, 1992: Audit Adjustments issued 5/03/91-9/30/91 $ 11,969.09 Audit Adjustments issued 9/30/91-6/03/92 $100,221.84 Estimates issued 9/30/91-6/03/92 $ 41,286.84 Total Adjustments issued $153,477.41 Pending Audit Adjustments $ 13,770.18 Total Audit Adjustments $167,247.59 3) The Monroe County Tax Collector has received $110,320.11 in audit adjustments. Audit adjustments totaling $43,157.30 are outstanding. 4) An additional 28 letters of intent to audit have been sent for future audits. 3 5) The Monroe County Tax Collector has a total of 677 active accounts on record. Of these, there are 196 new accounts, of which 143 are known to have received information directly from our office. 6) The Tourist Tax Audit Function has sent 69 letters to delinquent taxpayers. The following statistics are a result of these letters: 34 Accounts have paid 5 Accounts were audited 11 Accounts have been closed, sold, or are handled by a realty agency 8 Accounts were issued estimates totaling $41,039.06 1 of the 8 estimates were paid - $170.20 7 remaining estimates were issued warrants - $40, 868.86 3 of the 7 warrants have been paid - $22, 812.68 7) The Tourist Tax Audit Function has sent 94 "No Account Letters" to property owners who were previously sent forms with the occupational license mailout in March 1991. These particular properties were believed to be potential taxpayers. As a result of these letters: 6 New Accounts 2 Accounts audited 17 have been sold, closed, or are handled by a realty agency 6 have an account number under a different name 19 provided evidence of a long term lease 17 were returned undeliverable 8) The Tourist Tax Audit Function has sent 122 "Identification Letters" to property owners identified as advertising to rent transient rental properties in Monroe County reminding the owner of the 3 % Local Option Tourist Tax. In response to these letters our office has received the following responses: 8 New Accounts 46 provided evidence of a long term lease 20 were sent forms 5 are handled by real estate agencies 2 have an account number under a different name 18 were returned undeliverable 18 were instructed to provide us with a copy of a long term lease Charles J. Mansen, Jr. Internal Audit Director CJM:lmb 4 MONROE COUNTY, FLORIDA CLERK OF THE CIRCUIT COURT INTERNAL AUDIT DEPARTMENT TOURIST TAX AUDIT FUNCTION 3% Tourist Development Tax Revenues By Month DOR Collection 85/86 86/87 87/88 88/89 89/90 90/91 91/92 % Month Month Revenue Revenue Revenue Revenue Revenue Revenue Revenue Inc/(Dec) ----------------------------------------------------------------------------------------------- Nov Oct $93,145 $129,670 $201,122 $281,214 $293,725 $351,557 $314,050 -10.67% Dec Nov 110,889 184,082 215,823 300,717 340,569 362,689 404,895 11.64% Jan Dec 172,377 253,380 302,372 542,601 439,896 504,636 540,214 7.05% Feb Jan 224,553 325,639 279,096 540,996 668,064 588,538 694,685 18.04% Mar Feb 310,744 426,358 506,614 663,118 694,557 743,876 803,007 7.95% Apr Mar 338,078 491,740 494,967 667,461 815,748 810,710 846,129 4.37% May Apr 192,030 327,857 401,666 536,537 534,818 550,339 644,446 17.10% Jun May 175,673 268,545 602,813 480,962 547,130 453,027 n/a n/a Jul Jun 140,505 204,978 337,520 421,649 403,204 407,464 n/a n/a Aug Jul 169,977 302,919 273,105 358,764 449,025 431,519 n/a n/a Sep Aug 160,077 269,051 279,180 314,650 456,654 459,333 n/a n/a Oct Sep 95,908 278,579 233,110 307,522 290,180 304,959 n/a n/a ----------------------------------------------------------------------------------------------- Total $2,183,954 $3,462,798 $4,127,388 $5,416,190 $5,933,569 $5,968,648 $4,247,428 8.56% 90, 80 70 60 50 cc M '0 40 r t 30 20 10 MONROE COUNTY TOURIST TAX COMPARISON OF REVENUES BY MONTH Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep ® 85/86 ® 86/87 ® 87/88 ® 88/89 El 89/90 El 90/91 5 MONROE COUNTY, FLORIDA CLERK OF THE CIRCUR COURT INTERNAL AUDIT DEPARTMENT TOURIST TAX AUDIT FUNCTION 3% Tourist Development Tax Revenuas By Month DOR Collection Monthly Month Month Reverm .................... Nov O 93,144.aD Doc 110,88Q13 Jen 172,377.27 Fab 86 224,55270 Mar 31074405 Apr M 338:077.58 May 192,03011 Jun 175,67274 Jul J 140,50464 Aug 169,978.79 Sap 160,07670 Oct S 95.907.67 Nov O 129,670.25 Doc 184081.85 Jan 253:379.84 Fab 87 325,63A25 Mar 426357.89 Apr M 491:739.96 May 327,856.81 Jun 28854495 Jul J 204:977.85 Aug 302,919.44 Sep 259,051.21 Oct s 278,57&W Nov O 201.121.68 Dec 215,SM89 Jan 302,37237 Fob 88 279,09624 Mar 506,614,29 Apr M 494,966.93 May 401,66605 Jun 60281321 Jul J 337:619,50 Aug 273.106.38 Sap 279,17A88 Oct s 233,11Q00 Nov O Dec 300:1385 3007 17.24 Jan 542,60Q78 Feb 89 540,99Q10 Mar 663,118.28 Apr M 867,461.11 May 536,53696 Jun 480,0216 Jul J 421,M56 Aug 358,76379 Sep 314164Q58 Oct s 307521.87 Nov O 293:724,88 Dec 340,56691 Jan 439,89632 Fab 90 688,063.78 Mar 694556.68 Apr M 816:747.68 May 534.817.89 Jun 547,12A81 Jul J 403,204.27 Aug 449,02470 Sap 456,853,97 Oct S 290,179.91 Nov O 351,557.38 Doc 362.WQ02 Jan 504,63fl49 Fab 91 558,537.81 Mar 743,876.20 Apr M 810,70A90 May 550,339.28 Jun 453,02684 Jul J 407,483.64 Aug 431,51A14 Sep 459,33319 Oct S 304,95888 Nov O 314,05Q11 Doc 404,89504 Jan 540,21393 Fab 92 09468S00 Mar 803:007.00 Apr M 846,129.00 May 844,44S80 �. 900 800 700 600 500 400 300 200 100 0 MONROE COUNTY TOURIST TAX COMPARISON OF REVENUES BY MONTH O IM 1 S 871 J 0 IM 1 S 891 J 0 IM 1 g 911 J 0'M 86 J O M S 88 J O M S 90 J O M S 92 - 85/86 6 MONROE COUNTY, FLORIDA CLERK OF THE CIRCUIT COURT INTERNAL AUDIT DEPARTMENT Budget Comparison For Fiscal Year 10/01/92 to 9/30/93 CC # Department 91/92 92/93 Inc/(Dec) % Budget Budget +/- Inc/(Dec) 021000 Internal Audit Department $88,109.00 $114,844.00 $26,735.00 30.34% 021100 Tourist Tax Audit Function * 98,484.00 --------- 109,244.00 --------- 10,760.00 ----------------- 10.93% --------------------------------- Totals $186,593.00 $224,088.00 $37,495.00 20.09% * Funded by the Tourist Development Tax 7 MONROE COUNTY, FLORIDA CLERK OF THE CIRCUIT COURT Proposed INTERNAL AUDIT DEPARTMENT Budget Requirements For Fiscal Year 10/01/92 to 9/30/93 CC# 021000 Budget Item Personal Services Budget: 513120 Salaries & Wages 513210 FICA — Employer Share 513220 Retirement 513230 Group Insurance 513240 Worker's Compensation Total Personal Services Operating Expenses: FY 92/93 Proposed Budget $64,538.00 4,938.00 11,376.00 7,128.00 4,249.00 $92,229.00 513340 Contractual Services $1,400.00 513400 Auto Allowance & Travel 6,400.00 513410 Communications — Telephone Service 600.00 513444 Rentals 2,715.00 513451 Risk Management Expense (Insurances) 850.00 513461 Maintenance of Buildings 400.00 513462 Maintenance of Vehicles 700.00 513464 Maintenance of Equipment 480.00 513493 Research, Studies, & Education 2,484.00 513510 Office Supplies 1,500.00 513513 Software 250.00 513515 Advertising 250.00 513521 Gas, Oil, & Lube 1,680.00 513541 Dues & Membership Fees, Registration Fees 414.00 513542 Subscriptions (Books, Publications) 750.00 Total Operating Budget $20,873.00 --------------- Capital Outlay: ---------------------------------------------- 513640 Capital Outlay Equipment $1,742.00 --------------- Total Budget $114,844.00 8 MONROE COUNTY, FLORIDA CLERK OF THE CIRCUIT COURT Proposed INTERNAL AUDIT DEPARTMENT Budget Requirements For Fiscal Year 10/01/92 to 9/30/93 CC# 021000 FY 92/93 ---------- Budget Proposed Object # Item Budget 513120 Salaries and Wages By Position: ---------------------------------------------- Internal Audit Director: Salary (FY92/93 = $42,400 * 80%) $33,920.00 ---------------------------------------------------------------- Salary Adjusted For Cost Of Living $33,920.00 ---------------------------------------------------------------- Internal Auditor: Salary, (FY92/93 = $29,725.80) $29,726.00 3% COLA 892.00 ---------------------------------------------------------------- Salary Adjusted For Cost Of Living $30,618.00 ---------------------------------------------------------------- Salaries Adjusted For Cost of Living $64,538.00 ---------------------------------------------------------------- ---------------------------------------------------------------- 513400 Auto Allowance & Travel By Destination: ---------------------------------------------- In —County Travel (Audits & Meetings) $3,880.00 Out of County (Seminars, Conferences, etc.) 2,520.00 --------------- Total Auto Allowance & Travel $6,400.00 513444 Rentals: ---------------------------------------------- Xerox Photocopier (40% Of Total Cost) $375.00 Vehicle Lease (65% Of Total Cost) 2,340.00 --------------- Total Rentals $2,715.00 513541 Dues & Membership Fees, Registration Fees: ---------------------------------------------- Institute Of Internal Auditors Memberships (1.8) $198.00 GFOA Memberships (1.8) 216.00 -------------- Total Software $414.00 -------------- �7 MONROE COUNTY, FLORIDA CLERK OF THE CIRCUIT COURT Ce Proposed INTERNAL AUDIT DEPARTMENT Budget Requirements For Fiscal Year 10/01/92 to 9/30/93 CC# 021000 FY 92/93 ---------• Budget Proposed Object # Item Budget 513640 Capital Outlay Equipment: * For Marathon Audit Office: HP III Laser Printer (50% of total cost) Desk Guest Chair (50% of total cost) Total Capital Outlay Equipment * Portion of total cost allocated to Tourist Tax Audit Function $950.00 679.00 113.00 -------------- $1,742.00 10 MONROE COUNTY, FLORIDA CLERK OF THE CIRCUIT COURT Proposed TOURIST TAX AUDIT FUNCTION Budget Requirements For Fiscal Year 10/01/92 to 9/30/93 CC# FY92/93 021100 Budget ----------- -------- Item Proposed Obiect # Budget Revenues from Tourist Taxes --------------------------------------------- FY 90/91 Actual $5,968,648 FY 91/92 Est. $6,100,000 FY 92/93 Projected $6,200,000, Request 1.762% Fee $109,244 Personal Services Budget: 513120 Salaries & Wages $61,078.00 513210 FICA — Employer Share 4,673.00 513220 Retirement 10,766.00 513230 Group Insurance 4,752.00 513240 Worker's Compensation 4,021.00 Total Personal Services $85,290.00 Operating Budget: 513340 ------------------------------------ Contractual Services $4,500.00 513400 Auto Allowance & Travel 4,905.00 513410 Communications — Telephone Service 1,200.00 513444 Rentals 1,642.00 513451 Risk Management Expense (Insurances) 1,020.00 513461 Maintenance of Buildings 480.00 513462 Maintenance of Vehicles 300.00 513464 Maintenance of Equipment 720.00 513493 Research, Studies, & Education 3,036.00 513510 Office Supplies 3,000.00 513515 Advertising 500.00 11 MONROE COUNTY, FLORIDA CLERK OF THE CIRCUIT COURT Proposed TOURIST TAX AUDIT FUNCTION Budget Requirements For Fiscal Year 10/01 /92 to 9/30/93 CC# FY92/93 021100 Budget ----------- -------- Item Proposed Object # Budget Operating Budget: (continued) ------------------------------------ 513521 Gas, Oil, & Lube 720.00 513541 Dues & Membership Fees, Registration Fees 506.00 513542 Subscriptions 250.00 Total Operating Budget $22,779.00 513640 Capital Outlay: ------------------------------------ Capital Outlay Equipment $1,175.00 Total Budget Requirements $109,244.00 12 MONROE COUNTY, FLORIDA CLERK OF THE CIRCUIT COURT Proposed TOURIST TAX AUDIT FUNCTION Budget Requirements For Fiscal Year 10/01/92 to 9/30/93 CC# 021100 Budget FY92/93 -------- Item Proposed Object # Budget 513120 Salaries & Wages By Position: ------------------------------------ Internal Audit Director: Salary (FY92/93 = $42,400 *.2) --------------------------------------- Salary Adjusted For Cost Of Living --------------------------------------- Tourist Tax Auditor (Full—time): Salary (FY93 = $27,295.32 + 3% COLA) 3% COLA ($818.86) Est Accrued Vacation Payable @ 9/30/92 -------------------------------------- Salary Adjusted For Cost Of Living Tourist Tax Auditor (Part—time): Salary: 22.5 hours/wk (FY91 $14.88/hr, FY92 $15.24/hr) 3% COLA Excess Hours Over 24 hrs/wk Salary Adjusted For Cost Of Living ----------------------------------------------- Total Salaries Adjusted For Cost Of Living 513400 Auto Allowance & Travel By Destination: ------------------------------------ In—County Travel Out of County (Seminars, Conferences, etc.) Total Auto Allowance & Travel $8,480.00 $8,480.00 $27,296.00 819.00 1,212.00 $29,327.00 $17,836.00 536.00 $4,899.00 $23,271.00 $61,078.00 2,385.00 2,520.00 $4,905.00 13 MONROE COUNTY, FLORIDA LW CLERK OF THE CIRCUIT COURT Proposed TOURIST TAX AUDIT FUNCTION Budget Requirements For Fiscal Year 10/01/92 to 9/30/93 CC# FY92/93 021100 Budget ----------- -------- Item Proposed Object # Budget 513444 Rentals: ----------------------- Xerox Photocopier (60% Of Total Cost) Vehicle Lease (30% Of Total Cost) Total Rentals 513541 Dues & Membership Fees, Registration Fees: Institute Of Internal Auditors Membership (2.2) GFOA Membership (2.2) Total Dues & Membership Fees, Registration Fees 513640 Capital Outlay Equipment: ------------------ For Marathon Audit Office: HP III Laser Printer Chair Total Capital Outlay Equipment * Portion of total cost allocated to Internal Audit $562.00 1,080.00 $1,642.00 $242.00 264.00 $506.00 $950.00 225.00 $1,175.00 14 45 40 35 30 25 20 15 10 5 0 60 50 n 40 .a c cu 0 30 20 10 0 Case Filings Traffic I:701 1988 1I7WJ 1990 Case Filings Recordings Ivor 1988 1 1990 1992 (Estimated) vv ' 1992 (Estimated) 36 11 10 9 8 7 6 5 4 3 2 1 0 "" I 1988 Case Filings County Civil llw� 1990 Case Filings County Criminal 1992 (Estimated) ' 17U1 1988 1990 'vv ' 1992 (Estimated) 35 11, 900 800 700 600 500 400 300 200 100 0 11 600 500 400 300 200 100 7 Case Filings Juvenile ""I 1988 1990 Case Filings Probate IVOI 1988 1JVJ 1990 1992 (Estimated) ` w ' 1992 (Estimated) 34 2.8 2.6 2.4 2.2 2 1.8 1.6 1.4 1.2 1 0.8 0.6 0.4 0.2 0 Case Filings Circuit Criminal I V" I 1988 1 VIJ�I 1990 Case Filings Circuit Civil ' -- ' 1992(Estimated) ""' 1988 9 vWv 1990 ' vv ' 1992 (Estimated) 33