FY1994BRANCH OFFICE
3117 OVERSEAS HIGHWAY
MARATHON, FLORIDA 33050
TEL. (305) 289-6027
3Dannp X. Rotbage
CLERK OF THE CIRCUIT COURT
MONROE COUNTY
500 WHITEHEAD STREET
KEY WEST, FLORIDA 33040
TEL. (305) 292-3550
BRANCH OFFICE
88820 OVERSEAS HIGHWAY
PLANTATION KEY, FLORIDA 33070
TEL. (305) 852-7145
z
y
May 28, 1993
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ix.
The Honorable Jack London and
N
Members of the Board of County Commissioners
N
500 Whitehead Street
�
Key West, F1. 33040
Dear Mayor and Commissioners:
In accordance with the provision of
Chapter 129.03(2), I am
submitting my proposed budgets for Fiscal
kw
Year 1993-1994. These
budgets reflect an aggregate increase of
3.8% over the
current
fiscal year.
Pursuant to the Board's direction, this budget includes a
cost -of -living adjustment (COLA) based on 1.8% of salaries,
effective October 1, 1993.
As you know, I have contracted with the firm of Cody &
Associates to conduct a wage study, classification analysis, and
a review and update of job descriptions of my deputies. The
Board has also contracted with the firm to perform similar
services for County employees. I, and other constitutional
officers, have been concerned for many years about the apparent
disparity at some pay levels of the salaries of employees of the
County, the various Constitutional Officers, and other
governmental agencies who perform similar functions at the same
level of responsibility.
As of the date of this transmittal, the final report from
Cody & Associates is not complete; however, Mr. Pelegrino, of
Cody & Associates, has discussed the preliminary findings and
recommendations with me. Accordingly, the budgets of the Clerk
to the Board of County Commissioners, Clerk of the Circuit Court,
Clerk of the County Court, and Microfilm includes an
appropriation for "Salary Adjustments" totalling $57,500. This
amount is based upon my estimates of the adjustment that will be
necessary as a result of the findings and recommendations of the
Honorable Jack London and
Members of the Board of County Commissioners
May 28, 1993
Page 2
Cody Report as they have been initially conveyed to me by Mr.
Pelegrino. Obviously, this amount is subject to some change once
the study has been completed and the final report issued. I am
requesting the Board's consideration of allowing me to adjust
this appropriation, up or down, within reasonable limits upon the
issuance and my analysis of the final report.
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 1987-1988 through my estimates for Fiscal
Year 1993-1994.
I have also included on Page 5 a comparison of the Clerk's
budgets for the past five years and the 1993-1994 budget request
including a calculation of the average annual increase over that
period. I would point out that more than half of a 6.3% 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. Furthermore, the average
annual increase has been steadily declining for the past five
years.
The budget of the Microfilm Department includes a requested
appropriation of $8,000 in contractual services, which is my
estimate of the amount necessary to conduct an analysis and
implementation plan to convert the current process of
microfilming the public records to optical disk technology.
Optical disk imaging technology is revolutionizing records
storage and retrieval activities, including government
applications. Recent changes in Florida's public records archive
regulations have increased the potential for optical disk
technology to replace microfilming as the primary means of
maintaining permanent public records.
Since the market is now being flooded with a wide variety of
hardware and software, I believe that it is important to obtain
an independent professional assessment (not associated with any
hardware or software providers) of how optical disk imaging could
be applied to the functions of the Clerk's Office, with cost
benefit analyses and implementation recommendations.
Honorable Jack London and
Members of the Board of County Commissioners
May 28, 1993
Page 3
Another of my objectives is to begin a transition from the
mainframe computer environment that is currently supporting the
court and finance applications to a decentralized, distributive
system of linked networks. My primary objectives in pursuing
this alternative is to make more efficient use of our data base
and reduce costs through downsizing.
My Data Processing budget includes funding which I have
earmarked for professional services to provide assistance in
analyzing the feasibility and impacts of the transition that I
have described above.
The budget 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 current fiscal
year. The budget for the Internal Audit Department reflects no
increase over the current fiscal year. The Tourist Tax Audit
function reflects an increase of 1.45% and is, of course, fully
funded by the Tourist Tax.
I have also included some statistical information concerning
the Tourist Tax on page 3 of that section, which indicates a
substantial increase in Tourist Tax revenues since Fiscal Year
1990-1991.
Also included is a section which graphically illustrates
certain case filing information for the past five years and our
estimates for 1993.
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,
Ko h ge
Clerk Circuit Court and
ex officio Clerk to the
Board of County Commissioners.
DLK:rj
Enclosure
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STATE
46.11%
STATE
47,94%
PROJECTED REVENUES
FY 93/94
PROJECTED REVENUES
FY 92/93
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35.60%
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Clerk's Revenues/Budget
FY 89/90 THRU 93/94 (PROJECTED)
Millions
89/90 90/91 91/92 92/93 93/94
I%% -rk's Revenue IIIIIIIIIIIIII -Budget
n
Budget Summary
Requested Approved Requested
'93—'94 '92—'93 Increase
Budget Budget Decrease
Clerk to the Board of County
Commissioners
$695,823
$665,551
$307272
//7J,/cJ
Clerk of the Circuit Court
'�60
1,129,259
21,901
Clerk of the County Court
8607663
835,841
24,822
Microfilm
1727427
161,070
11,357
Data Processing
347,553
316,246
31,307
Domestic Relations
52,388/
517090
1,298
-3 0 7 0/,i
Total
$3,159,057
$120,957 3.8%
7
Clerk to the Board of County Commissioners
Requested
'93—'94
Budget
Personal Services
$644,923
Operating Expenses
35,300
Capital Outlay
15,600
Total
$695,823
Approved
Requested
'92—'93
Increase
Budget
Decrease
$625,151
$19,772
29,400
5,900
11,000
4,600
$665,551
$30,272
4.5%
Clerk to the Board of County Commissioners
(W
Personal Services:
Salaries & Wages $512,162
Overtime 2,500
FICA 39,372
Retirement 90,889
Total Personal Services 644,923
Operating Expenses:
Contractual Services
5,000
Auto Allowance & Travel
47000
Communications
1,000
Rentals
1,500
Repairs and Maintenance
1,000
Miscellaneous Supplies & Expense
500
Office Supplies
187000
Education, Dues, Membership, & Subscriptions
4,000
Gas, Oil & Lub.
300
Total Operating Expenses 352300
Capital Outlay 15,600
Total $695,823
w
Clerk to the Board of County Commissioners
Pos.
#
Position
Salary
A
1
K
Finance Director
$53,000
A
2
K
Accounting Supervisor
27,000
A
3
K
General Ledger Supervisor
291040
A
4
K
Payroll Supervisor
28,000
A
5
K
Accounting Clerk III
25,000
A
6
K
Filing Clerk
17,065
A
7
K
Accounts Payable Clerk
17,165
A
8
K
Accounts Receivable Clerk III *
21,007
A
9
K
Data Entry Operator
177065
A
10
K
Accounting Clerk III
27,207
A
11
K
Payroll/Accounting Clerk II
19,096
A
12
K
Property Clerk
23, 340
A
13
K
Chief Accountant
40,000
A
14
K
Accounting Clerk 1
17,183
A
15
K
Data Entry Operator
17,065
A
16
K
Accounting Clerk III
27,326
A
17
K
Administrative Secretary II
27,000
A
18
K
Administrative Secretary I
27,000
A
19
K
Payroll/Accounting Clerk II
18,500
A
20
K
Accounting Clerk II
20,332
Subtotal
498,391
COLA
8,971
Salary Adjustment
4,800
Total
$512,162
*75% allocated to Clerk to Board of County Commissioners
25% allocated to Domestic Relations Division
10
Clerk to the Board of County Commissioners
Capital Outlay Request
Quantity Item Cost
1 Check Burster Machine $2,000
6 Four Drawer File 3,000
2 Desks 1,500
4 High Back Chairs 12000
1 Laser Printer 1,700
4 Compaq 386/33 PC w/40 MB HD &
VGA Monitor 6,400
Total $15,600
Clerk of the Circuit Court
Requested
Approved
Requested
'93—'94
'92-93
Increase
Budget
Budget
Decrease
Personal Services
$999,694
$976,534
$23,160
Operating Expenses
142,700
144,050
(1,350)
Capital Outlay
8,766
8,675
91
Total
$1,151,160
$1,129,259
$211901 1.9%
12
Clerk of the Circuit Court
Personal Services:
Executive Salary
$68,929
Salaries
7141772
Overtime
10,000
FICA
60,718
Retirement
145,275
Total Personal Services 999,694
Operating Expenses:
Contractual Services
15,000
Auto Allowance & Travel
8,000
Communications
7,000
Rentals
12,000
Repairs and Maintenance
16,500
Miscellaneous Supplies & Expense
500
Office Supplies
58,000
Advertising
200
Commissions & Fees
20,000
Gas, Oil & Lub.
800
Education, Dues, Membership, & Subscriptions
4,700
Total Operating Expenses 142,700
Capital Outlay 8,766
Total
13
$1,151,160
V
Pos.
O
1
K
O
2
K
O
3
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
B
4
K
B
5
K
B
6
K
Clerk of the Circuit Court
Position
Clerk of Courts
Administration
Administrative Assistant
Chief Deputy Clerk
Jury Clerk
Total Administration
Recording Division
Senior Data Entry Operator
Department Supervisor I
Recording Clerk I
Recording Clerk I
Data Entry Operator I
General Clerk PT
Total Recording
Probate Division
Law Clerk II
Juvenile Division
Law Clerk II
Marriage& Passport
Cashier
Circuit Civil
Department Supervisor II
Law Clerk 1I
Law Clerk 1I
Law Clerk I
General Clerk
General Clerk
14
Salary
$68,929
$47,388
47,651
23,358
118,397
21,186
27,833
19,515
19,515
17,028
16,922
20,937
20,746
18,540
* 137520
19,776
15,965
1%776
17,346
16,687
Clerk of the Circuit Court
Pos.
# Position Salary
Total Circuit Civil 103,070
Felony Division
C
1
K
Department Supervisor I
27,255
C
2
K
Senior Law Clerk
19,654
C
3
K
Law Clerk II
18,035
C
4
K
Trial Clerk 1
167869
C
5
K
Trial Clerk I
16,865
C
6
K
Trial Clerk I
19,654
C
7
K
Trial Clerk I
19,055
C
8
P
Trial Clerk I
15,965
C
9
M
Trial Clerk I
22,872
C
10
K
Trial Clerk I
19,422
C
11
K
General Clerk
19,654
C
12
K
Law Clerk I1
17,871
C
13
M
Law Clerk II
17,999
C
14
P
Law Clerk lI
177999
C
15
K
General Clerk
7,665
Total Felony
276,834
Subtotal Circuit Court
680,523
COLA 127249
Salary Adjustment 22,000
Total $714,772
*55% allocated to Circuit Civil Division
45% allocated to Domestic Relations Division
15
RM
Quantity
3
9
1
1
1
EM
IN
Clerk of the Circuit Court
Capital Outlay Request
Item
Typewriters
Secretarial Chairs
Time Clock
Disk Drive
486/66 PC w/acc. (Register)
Total
16
Cost
$2,626
1,800
450
500
3, 390
$8,766
Clerk of the County Court
Requested
Approved
Requested
'93—'94
'92—'93
Increase
Budget
Budget
Decrease
Personal Services
$804,213
$784,191
$20,022
Operating Expenses
48,300
48,300
--
Capital Outlay
8,150
3,350
41800
Total
$860,663
$835,841
$24,822
r 17
3.0%
Clerk of the County Court
Personal Services:
Salaries & Wages $631,779
Overtime 107000
FICA 49,096
Retirement 113,338
Total Personal Services 804,213
Operating Expenses:
Auto Allowance & Travel
1,500
Communications
1,500
Rentals
79000
Repairs and Maintenance
6,000
Office Supplies
32,000
Advertising
100
Education, Dues, Membership, & Subscriptions
200
Total Operating Expenses 481300
Capital Outlay 8,150
Total $860,663
im
Clerk of the County Court
Pos.
#
Position
Salary
Misdemeanor
J
1
K
Senior Law Clerk
$22,369
J
2
P
Branch Office Manager
21,888
J
3
M
Branch Office Manager
31,324
J
4
K
Data Entry Operator II
15,965
J
5
M
Law Clerk II
15,965
J
6
K
Electronic Recorder/Trial Clerk
18,619
J
7
K
Trial Clerk I
17,346
J
8
P
Electronic Recorder/Trial Clerk
15,965
J
9
P
Trial Clerk I
17,081
J
10
P
Data Entry Operator I
15,965
J
11
K
Electronic Recorder/Trial Clerk
16,965
J
12
K
Cashier
15,965
J
13
K
File Clerk
177028
J
14
M
Trial Clerk I
15,965
Total Misdemeanor
258,410
civil
K
1
K
Law Clerk I
19,776
K
2
M
Law Clerk II
187429
K
3
P
Law Clerk I
17,571
Total Civil
55,776
Traffic Bureau
L
1
K
Law Clerk/Trial Clerk
20,085
L
2
M
Data Entry Operator 1
19,018
L
3
P
Trial Clerk I
16,444
L
4
K
Cashier I
16,965
L
5
K
Electronic Recorder/Trial Clerk
15,965
L
6
K
Data Entry Operator 1
18,035
L
7
M
Trial Clerk I
15,965
L
8
M
Data Entry Operator 1
177664
L
9
K
General Clerk
17,769
L
10
P
Trial Clerk I
177664
19
Clerk of the County Court
Pos.
#
Position
Salary
L
11
P
File Clerk
181829
L
12
P
Data Entry Operator I
15,965
L
13
K
File Clerk
17,028
L
14
K
File Clerk
17,137
L
15
M
Trial Clerk I
15,965
L
16
K
General Clerk
17,240
Total Traffic Bureau
277,738
Subtotal County Court
591,924
COLA 109655
Salary Adjustment 2%200
Total $631,779
el
20
Quantity
2
2
11
3
2
1
2
1
3
L
Clerk of the County Court
Capital Outlay Request
Item
Microfilm Cabinets
Traffic Ticket Cabinets
Secretarial Chairs
Copy Machine Tables
Calculators
Time Clock
Desks
File Cabinet-2 Drawer
Computer Terminals
Total
21
Cost
$1,000
900
2,200
750
400
450
800
450
1,200
$8,150
Microfilm
�w
Requested
Approved
Requested
'93—'94
'92—'93
Increase
Budget
Budget
Decrease
Personal Services
$126,977
$121,120
$5,857
Operating Expenses
45,450
37,200
8,250
Capital Outlay
— —
2,750
2,750
Total
$172,427
$161,070
$11,357
22
7.1%
Microfilm
Personal Services:
Salaries & Wages
FICA
Retirement
Total Personal Services
Operating Expenses:
Contractual Services
Auto Allowance & Travel
Communications
Rentals
Repairs and Maintenance
Miscellaneous Supplies & Expense
Office Supplies
Total Operating Expenses
Total
23
$101,330
7,752
17.895
1261977
45,450
$172,427
Microfilm
Pos.
#
Position
Salary
I
1
K
Department Supervisor II
$25,500
I
2
K
Photo Technician II
22,000
I
3
K
Photo Technician I
17,000
I
4
K
Public Records Technician
17,000
I
5
K
Public Records Technician
16,565
Subtotal
98,065
COLA
1,765
Salary Adjustment
11500
Total
$101, 330
J
„r
24
Data Processing
Requested
Approved
Requested
'93—'94
'92—'93
Increase
Budget
Budget
Decrease
Personal Services
$134,253
$130,946
$3,307
Operating Expenses
188,300
171,300
179000
Capital Outlay
25,000
149000
111000
Total
$347,553
$316,246
$31,307
25
Data Processing
Personal Services:
Salaries & Wages
Overtime
FICA
Retirement
Total Personal Services
Operating Expenses:
Contractual Services
Auto Allowance & Travel
Communications
Rentals
Repairs and Maintenance
Office Supplies
Education, Dues, Membership, & Subscriptions
Capital Outlay
Total Operating Expenses
Total
$102,137
5,000
8,196
18,920
134,253
:: 11
25,000
$347,553
Data Processing
Pos.
# Position Salary
M 1 K Data Processing Supervisor $45,921
M 2 K Night Operator 24,500
M 3 K Operator 29,910
Subtotal 100,331
COLA 1,806
Total $102,137
3
27
Quantity
Data Processing
Capital Outlay Request
Item
Cost
Processor Upgrade AP1 to AP3 $25,000
Total
r:
$25,000
Domestic Relations
Requested Approved Requested
'93—'94 '92—'93 Increase
Budget Budget Decrease
Personal Services $50,388 $49,090 $1,298
Operating Expenses 2,000 2,000 — —
Total $52,388 $51,090 $1,298 2.5%
29
Domestic Relations
Personal Services:
Salaries & Wages
FICA
Retirement
Total Personal Services
Operating Expenses:
Repairs and Maintenance
Office Supplies
Total Operating Expenses
Total
,,. 30
$40,211
3,076
7.101
1 ••
500
1,500
111
$52,388
Domestic Relations
Pos.
.# Position Salary
H 1 K Domestic Relations Clerk $21,439
B 1 K Supervisor, Civil Division 11,061
A 6 K Accounting Clerk II 79000
Subtotal 39,500
COLA 711
Total
,, 31
$40,211
;j cul y-
Q`�`OJJ`�coG9V'�'pl
a
e
Oy90E COUN7`I . FICA
�Mannp 1. Rotbage
BRANCH OFFICE CLERK OF THE CIRCUIT COURT BRANCH OFFICE
3117 OVERSEAS HIGHWAY MONROE COUNTY P.O. BOX 379
MARATHON, FLORIDA 33050 500 WHITEHEAD STREET PLANTATION KEY, FLORIDA 33070
TEL. (305) 743-9036 KEY WEST, FLORIDA 33040 TEL. (305) 852-9253
TEL. (305) 294-4641
MEMORANDUM
TO: Danny L. Kolhage
Clerk of the Circuit Court
FROM: Charles J. Mansen, Jr.
Internal Audit Director
SUBJECT: Tourist Tax Audit Function Status Report
DATE: May 27, 1993
The following information has been compiled by the Tourist Tax Audit staff.
1) Total Audits conducted:
5/03/91 through 9/30/91 - 22 audits conducted
10/01/91 through 9/30/92 - 47 audits conducted
10/01/92 through 5/17/93 - 21 audits conducted
Total Audits Conducted - 90
2) Nine estimates of taxes due have been issued for the period 10/1/91 through 9/30/92.
3) The following totals summarize the results of audits conducted through May 21, 1993:
Audit Adjustments issued 5/03/91-9/30/91
$ 11,969.09
Audit Adjustments issued 10/1/91-9/30/92
$111,349.31
Audit Adjustments issued 10/l/92-5/17/93
$ 49,462.99
Estimates issued 10/1/91-9/30/92
$ 45,382.84
Total Adjustments issued
$217,933.32
Pending Audit Adjustments
$ 5,910.83
Total Audit Adjustments $223,844.15
4) The Monroe County Tax Collector has received $167,730.48 in audit adjustments. Audit
adjustments totaling $50,202.84 are outstanding.
1
5) An additional 15 letters of intent to audit have been sent for future audits.
9
Charles J. Mansen, Jr.
Internal Audit Director
CJM:bg
2
MONROE COUNTY TOURIST DEVELOPMENT TAX PROCEEDS
Quarterly Revenues Collected per District
1988
1989
1990
1991
1992
1993
District I
1Q
$399,629
$580,203
$554,022
$689,090
$720,105
$791,289
2Q
688,886
986,016
1,075,973
1,163,102
1,217,181
1,408,806
3Q
733,532
616,104
722,062
791,507
863,124
774,238
4Q
428,105
449,896
610,588
644,856
705,910
617,909
Total
$2,250,152
$2,632,219
$2,962,645
$3,288,555
$3,506,320
$3,592,242
District II
1Q
$66,029
$89,762
$90,586
$87,675
$60,882
$69,370
2Q
78,053
154,177
149,647
108,544
122,067
156,561
3Q
75,990
74,684
115,489
56,470
63,976
74,506
4Q
52,768
71,151
85,691
67,371
74,295
72,873
Total
$272,840
$389,774
$441,413
$320,060
$321,220
$373,310
District III
1Q
$94,805
$168,290
$125,329
$125,542
$122,916
$136,359
2Q
154,932
246,123
305,642
302,067
297,210
358,169
3Q
169,239
190,515
187,851
185,160
202,510
191,134
4Q
106,642
163,801
160,097
170,894
181,155
166,926
Total
$525,618
$768,729
$778,919
$783,663
$803,791
$852,588
District IV
1Q
$55,529
$100,381
$145,306
$156,714
$153,805
$210,449
2Q
107,793
124,213
289,156
272,613
293,968
321,784
3Q
125,432
339,120
237,407
207,605
238,160
235,808
4Q
85,518
153,160
164,838
170,905
187,652
167,215
Total
$374,272
$716,874
$836,707
$807,837
$873,585
$935,256
District V
1Q
$103,326
$185,896
$158,947
$159,862
$201,440
$264,620
2Q
251,013
361,045
357,950
348,567
413,355
486,706
3Q
237,805
218,725
222,343
213,721
278,714
239,383
4Q
112,363
142,928
174,645
169,338
196,849
172,250
Total
$704,507
$908,594
$913,885
$891,488
$1,090,358
$1,162,959
All Districts
1Q
$719,318
$1,124,532
$1,074,190
$1,218,883
$1,259,148
$1,472,087
2Q
1,280,677
1,871,574
2,178,368
2,194,893
2,343,781
2,732,026
3Q
1,341,998
1,439,148
1,485,152
1,454,463
1,646,484
1,515,068
4Q
785,396
980,936
1,195,859
1,223,364
1,345,861
1,197,174
Total
$4,127,389
$5,416,190
$5,933,569
$6,091,603
$6,595,274
$6,916,355
* 3rd & 4th Quarter
1993, and 1993 Total Revenues are estimated.
3
MONROE COUNTY TOURIST DEVELOPMENT TAX
Quarterly Revenues Per All Districts
3
2.8
2.6
2.4
2.2
-� 2
Cn
0 1.8
1.6
1.4
1.2
1
0.8
0.6
1988 1989 1990 1991 1992 1993
Year
El 1 st Qtr + 2nd Qtr 0 3rd Qtr A 4th Qtr
4
MONROE COUNTY, FLORIDA
CLERK OF THE CIRCUIT COURT
Proposed TOURIST TAX AUDIT FUNCTION Budget Requirements
For Fiscal Year 10/01/93 to 9/30/94
CC#
021100 Budget FY92/93
--------- Item Proposed
Obiect # Budget
Revenues from Tourist Taxes
-----------------------------
FY 91 /92 Actual $6,595,000
FY 92/93 Est. $6,900,000
FY 93/94 Projected $6,900,000 1.77% Fee =
Personal Services Budget:
513120
---------------------
Salaries & Wages Other Employee
513210
FICA Taxes
513220
Retirement Contributions
513230
Group Insurance
513240
Worker's Compensation
Total Personal Services
Operating Budget:
513340
----------------------
Contractual Services Other
513400
Travel & Per Diem
513410
Communications Expense
513444
Rentals All
513451
Risk Management Expense
513460
Repairs & Maintenance
513462
Maintenance of Vehicles
513498
Advertising
513510
Office Supplies
513520
Operating Supplies
513521
Gasoline
513540
Books, Pubs, Subs, Educ, & Memb
Total Operating Budget
5
$122,130
$55,797.00
4,269.00
9,904.00
3,756.00
3,772.00
$77,498.00
$4,500.00
4,783.00
960.00
7,344.00
2,669.00
1,080.00
960.00
500.00
3,000.00
150.00
720.00
4,056.00
$30,722.00
MONROE COUNTY, FLORIDA
CLERK OF THE CIRCUIT COURT
Proposed TOURIST TAX AUDIT FUNCTION Budget Requirements
For Fiscal Year 10/01/93 to 9/30/94
CC# FY92/93
021100 Budget --------------
--------- Item Revised
Obiect # Budget
513640 Capital Outlay:
----------------
Capital Outlay Equipment
Total Budget Requirements
$1,900.00
--------------
$110,120.00
0
MONROE COUNTY, FLORIDA
CLERK OF THE CIRCUIT COURT
Proposed TOURIST TAX AUDIT FUNCTION Budget Requirements
For Fiscal Year 10/01 /93 to 9/30/94
CC# FY92/93
021100 Budget --------------
--------- Item Proposed
Obiect # Budget
513120 Salaries & Wages By Position:
-------------------------
Internal Audit Director:
Salary (FY92/93 = $41,612.22 * 20%)
1.8% COLA
--------------------------
Salary Adjusted For Cost Of Living
Tourist Tax Auditor (Full—time):
Salary (FY92/93 = $28,114.06 * 100%)
1.8% COLA
---------------------------
Salary Adjusted For Cost Of Living
---------------------------
Tourist Tax Auditor (Part—time):
$8,323.00
150.00
$8,473.00
$28,115.00
507.00
$28,622.00
Salary (FY92/93 = $30,617.6 * 60%) $18,371.00
1.8% COLA 331.00
------------------------------------------------------------
Salary Adjusted For Cost Of Living $18,702.00
------------------------------------------------------------
Total Salaries Adjusted For Cost Of Living $55,797.00
513400 Auto Allowance & Travel By Destination:
-------------------------------------------
In —County Travel 2,036.00
Out of County (Seminars, Conferences, etc.) 2,747.00
--------------
Total Auto Allowance & Travel $4,783.00
7
MONROE COUNTY, FLORIDA
CLERK OF THE CIRCUIT COURT
Proposed TOURIST TAX AUDIT FUNCTION Budget Requirements
For Fiscal Year 10/01/92 to 9/30193
CC# FY92/93
021100 Budget --------------
—_------- Item Proposed
Object # Budget
513444 Rentals:
--------------------------
Xerox Photocopier (60% Of Total Cost)
Vehicle Lease (100% Of Total Cost)
Vehicle Lease (60% Of Total Cost)
Total Rentals
513540 Books, Pubs, Subs, Educ, & Memb
-------------------------------
Books, Pubs, Subs
Education
Institute Of Internal Auditors Membership (1.8)
GFOA Membership (1.8)
Total Books, Pubs, Subs, Educ, & Memb
513640 Capital Outlay Equipment:
* For Key West Audit Office:
VGA Color Monitor (20% of total cost)
VGA Color Monitor (60% of total cost)
5 Drawer Legal Lateral File Cabinet (60% of total cost)
* For Marathon Audit Office:
VGA Color Monitor (60% of total cost)
Desk (60% of total cost)
Guest Chair (60% of total cost)
Total Capital Outlay Equipment
* Portion of total cost allocated to Internal Audit
$720.00
4,140.00
2,484.00
--------------
$7,344.00
780.00
2,862.00
198.00
216.00
--------------
$4,056.00
100.00
299.00
659.00
299.00
408.00
135.00
--------------
$1,900.00
E7
`GpUNTyC
b��s oG9A
BRANCH OFFICE
3117 OVERSEAS HIGHWAY
MARATHON, FLORIDA 33050
TEL. (305) 743-9036
t
qOF COUN1� • ��
;Dannp 1. 7101bage
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. 6,**1
Internal Audit Director
SUBJECT: Internal Audits During Fiscal Year FY92/93
DATE: May 27, 1993
Audit Projects:
A. Assessment and Expenditures of Impact Fees
BRANCH OFFICE
P.O. BOX 379
PLANTATION KEY, FLORIDA 33070
TEL. (305) 852-9253
1. This audit began in January 1992 and a report was issued in March 1993. The numerous
audit findings concerned the following primary areas of concern:
a. The Building Department did not obtain assurance that Waivers of Impact Fees for
affordable housing were consistently recorded with the Clerk of the Circuit Court's Office
to protect the County's financial interests.
b. Although the Impact Fees were consistently being assessed and collected on residential
construction, there were inconsistencies in the assessment and collection of impact fees
on new commercial construction and renovation of commercial buildings.
c. Several building permit files and affordable housing files could not be located by county
personnel.
d. Expenditures were made from Impact Fee Funds without prior approval of the Planning
Department and were not allocated in the ratios between Impact Fee Funds and funds
from other sources, as required by the 1986 Land Use Plan.
9
e. Impact Fee Funds (Transportation, Community Parks) were reviewed to determine in
accordance with the provisions of the Monroe County Code, the potential liability for
refunding to original payors in FY 93/94,
2. Corrective actions and new written procedures have been implemented to correct the above
identified deficiencies in county records.
B. Southern Bell Long -Distance Charges
1. This audit was begun in March 1992 and a report was issued in December 1992. Important
audit findings included the following:
a. The audit revealed unauthorized use of County telecommunications by third parties.
b. Verification of County business purpose of phone calls was found to be inadequate to
detect abuse of County telecommunications.
c. Various phone calls of a personal nature were found which were not reimbursed to the
County.
d. A complete log of all County Calling Cards was not available at the time of the audit.
e. A complete and accurate listing of all County phone numbers was not available at the
time of the audit.
2. Corrective actions and new written procedures have been implemented to correct the above
identified deficiencies.
C. Airport Operating Revenues
1. This audit was delayed by other audit projects in FY1991/1992. Preliminary audit work
began in September 1992. Preliminary audit work required additional research of Federal
regulations and County policies and procedures from October thru December 1992.
Audit testing of internal controls and records maintained by the Office of Management and
Budget (OMB) began in March 1993 and was completed in May 1993. Preliminary
findings are currently being developed and have not yet been reviewed by management.
Important areas of concern include the following:
a. Airport leases for the right to conduct aeronautical activities must contain all of the
specific language required by grant assurances and Federal regulations. Failure to
include required specific language, could place the County at risk of losing current and
future Federal financial assistance.
10
2M
b. Lease files were examined for evidence of rights of first refusal, which are a violation
of the Exclusive Rights Assurance and Federal regulations. Lease files were also
examined for any FAA Letters of Determination concerning rights of first refusal.
c. Fixed Base Operator (FBO) lease files were examed for FAA Letter of Determination
concerning the award of space to FBO's and exclusive rights.
d. Federal regulations require that all leases of airport property for nonaviation use must
be made at fair market value. Lease files were examined for leases of airport property
made for less than fair market value.
e. Airport premises and leases files were examined for evidence of "through the fence
operations" and FAA Letters of Determination as to whether such operations impaired
the ability of the County to meet its obligation concerning grant assurances.
f. Leases were examined for proper approval and timely execution.
g. Billings were examined for evidence of compliance with federal, state, and local laws
and regulations.
2. Preliminary findings will be presented to management for review before issuance of a final
report.
D. Analysis of the Card Sound Road Tolls for the period of September and October 1992.
1. Preliminary review of the available documentation has been obtained. Examination and
audit testing of tolls is pending.
11
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 FY92/93 FY93/94 Inc/(Dec) %
Budget Budget +/- Inc/(Dec)
021000 Internal Audit Department
$88,109.00 $88,109.00 $0.00
021100 Tourist Tax Audit Function * 107,283.00 110,120.00 2,837.00
-----------------------------------------------------------
0.00%
2.64%
Totals $195,392.00 $198,229.00 $2,837.00 1.45%
* Funded by the Tourist Development Tax
12
MONROE COUNTY, FLORIDA
CLERK OF THE CIRCUIT COURT
Proposed INTERNAL AUDIT DEPARTMENT Budget Requirements
For Fiscal Year 10/01/93 to 9/30/94
CC#
021000
----------
Object #
Budget
Item
FY 92/93
Proposed
Budaet
Personal Services Budget:
----------------------------------------------
513120
Salaries & Wages
$46,359.00
513210
FICA — Employer Share
3,547.00
513220
Retirement
8,229.00
513230
Group Insurance
2,504.00
513240
Worker's Compensation
3,134.00
Total Personal Services
---------------
$63,773.00
---------------
Operating Expenses:
513340
Contractual Services
$2,400.00
513400
Travel & Per Diem
5,847.00
513410
Communications — Telephone Service
640.00
513440
Rentals All
2,136.00
513451
Risk Management Expense
1,508.00
513460
Repairs & Maintenance
720.00
513462
Maintenance of Vehicles
240.00
513498
Advertising
500.00
513510
Office Supplies
2,600.00
513520
Operating Supplies All
500.00
513521
Gasoline
672.00
513540
Books, Pubs, Subs, Educ, & Memb
4,992.00
Total Operating Budget $22,755.00
Capital Outlay:
----------------------------------------------
513640 Capital Outlay Equipment $1,581.00
--------------
Total Budget $88,109.00
--------------
13
MONROE COUNTY, FLORIDA
CLERK OF THE CIRCUIT COURT
Proposed INTERNAL AUDIT DEPARTMENT Budget Requirements
For Fiscal Year 10/01/93 to 9130/94
CC#
021000 FY 92/93
---------• Budget Proposed
Object # Item Budget
513120 Salaries and Wages By Position:
----------------------------------------------
Internal Audit Director:
Salary (FY92/93 = $41,612.22 * 80%) $33,290.00
1.8% COLA 600.00
--------------------------
Salary Adjusted For Cost Of Living
--------------------------
Internal Auditor (Part—time):
$33,890.00
Salary (FY92/93 = $30,617.60 * 40%) $12,248.00
1.8% COLA 221.00
----------------------------------------------------------------
Salary Adjusted For Cost Of Living $12,469.00
----------------------------------------------------------------
Salaries Adjusted For Cost of Living $46,359.00
----------------------------------------------------------------
513400 Travel & Per Diem
---------------------------
In —County Travel (Audits & Meetings)
Out of County (Seminars, Conferences, etc.)
Total Auto Allowance & Travel
513440 Rentals All:
-----------------------
Xerox Photocopier (40% Of Total Cost)
Vehicle Lease (40% Of Total Cost)
Total Rentals
513540 Books, Pubs, Subs, Educ, & Memb
-----------------------------
Books, Pubs, Subs
Education
Institute Of Internal Auditors Memberships (1.2)
GFOA Memberships (1.2)
Total Dues Membership Fees, Registration Fees
3,402.00
2,445.00
---------------
$5,847.00
$480.00
1,656.00
---------------
$2,136.00
$900.00
3,816.00
132.00
144.00
$4,992.00
14
MONROE COUNTY, FLORIDA
CLERK OF THE CIRCUIT COURT
(law Proposed INTERNAL AUDIT DEPARTMENT Budget Requirements
For Fiscal Year 10/01 /93 to 9/30/94
CC#
021000 FY 92/93
---------- Budget Proposed
Object # Item Budget
513640 Capital Outlay Equipment:
* For Key West Audit Office:
VGA Color Monitor (80% of total cost)
$399.00
VGA Color Monitor (40% of total cost)
200.00
5 Drawer Legal Lateral File Cabinet (40% of total cost)
439.00
* For Marathon Audit Office:
VGA Color Monitor (40% of total cost)
160.00
Desk (40% of total cost)
283.00
Guest Chair (40% of total cost)
100.00
Total Capital Outlay Equipment $1,581.00
* Portion of total cost allocated to Tourist Tax Audit Function
15
3,000
2,500
2,000
1,500
1,000
500
0
1988
L q_
Case Filings
Circuit Criminal
1989 1990 1991 1992 1993 (Estimated)
Case Filings
County Criminal
1989 1990 1991 1992 1993 (Estimated)
S,; �-
727`/
1
IN
2,000
1,500
1,000
500
0
1988
3,000
2,500
2,000
1,500
1,000
500
0
1988
Case Filings
County Civil
1989 1990 1991 1992 1993 (Estimated)
Case Filings
Circuit Civil
1989 1990 1991 1992 1993 (Estimated)
2
1,000
800
600
400
200
1988
600
500
400
300
200
100
0
1988
Case Filings
Juvenile
1989 1990 1991 1992 1993 (Estimated)
Case Filings
Probate
1989 1990 1991 1992 1993 (Estimated)
IS3 1'
3
50,000
40,000
30,000
20,000
10,000
0
1988
Case Filings
Traffic
1989 1990 1991 1992 1993 (Estimated)
�r1I q 2--- 60
Case Filings
Recordings
1989 1990 1991 1992 1993 (Estimated)
i�U,
4