FY2011 Non-Court RelatedMONROE COUNTY COURTHOUSE
500 WHITEHEAD STREET, SUITE 101
K EY WEST, FLORIDA 33040
TEL. (305) 294 -4641
FAX (305) 295 -3663
BRANCH OFFICE:
MARATHON SUB COURTHOUSE
3117 OVERSEAS HIGHWAY
MARA "THON, FLORIDA 33050
TEL. (305) 289 -6027
FAX (305) 289 -1745
June 20, 2010
Mayor Sylvia J. Murphy
Members of the Board of County Commissioners
Murray E. Nelson Government & Cultural Center
102050 Overseas Highway, Suite 234
Key Largo, FL 33037
Dear Mayor and Commissioners:
BRANCH OFFICE:
PLANTATION KEY
GOVERNMENT CENTER
88820 OVERSEAS HIGHWAY
PLANTATION KEY, FLORIDA 33070
TEL. (305) 852-7145
FAX (305) 852 -7146
ROTH BUILDING
50 H IGH POINT ROAD
PLANTATION KEY, FLORIDA 33070
TEL. (305) 852-7145
FAX(305)853 -7440
Enclosed please find my revised request for those budgets of the Clerk of the Circuit
Court/Clerk to the Board of County Commissioner that are not court- related.
I have also enclosed a budget for certain court- related costs. Pursuant to Florida Statutes,
the Board is responsible for funding the non -court related activities as well as certain other
expenditures — namely telephones, equipment, and information systems costs — in the court-
related budgets.
These budgets do not include any salary increases for clerk's employees. The County
Administrator has advised me that his budget may include a request for cost -of- living increases
for county employees. As of the time of this transmittal, I have not received any confirmation
that the proposed county budget includes a request for a COLA. Should the County consider a
cost -of- living increase in its budgets, I respectfully request the right to re- submit my budget
requests accordingly.
The Operating Budget Comparison shown on page 4 shows a comparison of the current
request with the approved budgets for Fiscal Year 2009 -2010. As you can see, my budget
request for Fiscal Year 2010 -2011 reflects an increase of $138,612 in what was budgeted for
Fiscal Year 2009 -2010. The major components of that increase are as follows:
Increases in benefits (workers compensation, group insurance
and retirement rate increases) $88,262
J. b 00
[j G
sgoF � ..... F oa
CLERK OF THE CIRCUIT COURT
MONROE COUNTY
www.clerk -of- the- court.com
Reduction in estimating recording revenues $ 80,000
Mayor Sylvia J. Murphy
June 20, 2010
Page -2-
Miscellaneous net reductions $(29,650
1
I ask that you continue to provide for the funding of my insurance costs, both court-
related and non -court related. This appropriation would only be used if revenues are not
sufficient to cover those costs. In the previous 5 fiscal years, I have returned excess fees to the
county far in excess of the appropriation for insurance costs. However, in the current economic
situation, we have seen serious declines in the revenues generated by the office. Without this
appropriation being available, if needed, there is the possibility that I might have to withdraw
from the group.
Florida Statute 28.36, as amended by SB 2108 adopted by the 2009 Legislature, requires
that I submit budgets for court- related functions to the Clerk of Courts Operations Corporations
on or before October 1. I will file a copy of those budgets with the Board for your information,
and, of course, they will be made available to the public.
Should you have any questions concerning this matter, please do not hesitate to contact
me.
Sincerely yours,
l
y L. Ko hage, Clerk
of the Circuit Court and ex- officio
Clerk to the Board of County Commissioners
cc: County Administrator
File
MONROE COUNTY, FLORIDA
CLERK OF THE CIRCUIT COURT
PROPOSED BUDGET
FISCAL YEAR 2010 -2011
JUNE 1 2010
MONROE COUNTY COURTHOUSE
500 WHITEHEAD STREET, SUITE 101
KEY WEST, FLORIDA 33040
TEL. (305) 294-4641
FAX (305) 295 -3663
BRANCH OFFICE:
MARATHON SUB COURTHOUSE
3117 OVERSEAS HIGHWAY
MARATHON FLORIDA 33050
TEL. (305) 289 -6027
FAX (305) 289 -1745
�
BU J : .• �M cu�oif •.
0 6 'P.�
U N
O��OF COVNiY .FyO?
CLERK OF THE CIRCUIT COURT
MONROE COUNTY
www.clerk -of- the - court.com
June 1, 2010
BRANCH OFFICE:
PLANTATION KEY
GOVERNMENT CENTER
88820 OVERSEAS HIGHWAY
PLANTATION KEY, FLORIDA 33070
TEL. (305) 852-7145
FAX (305) 852 -7146
ROTH BUILDING
50 HIGH POINT ROAD
PLANTATION KEY, FLORIDA 33070
TEL. (305) 852-7145
FAX (305) 853 -7440
Dear Mayor and Commissioners:
Enclosed please find my request for those budgets of the Clerk of the Circuit Court/Clerk
to the Board of County Commissioner that are not court- related.
I have also enclosed a budget for certain court- related costs. Pursuant to Florida Statutes,
the Board is responsible for funding the non -court related activities as well as certain other
expenditures — namely telephones, equipment, and information systems costs — in the court-
related budgets.
These budgets do not include any salary increases for clerk's employees. The County
Administrator has advised me that his budget may include a request for cost -of- living increases
for county employees. As of the time of this transmittal, I have not received any confirmation
that the proposed county budget includes a request for a COLA. Should the County consider a
cost -of- living increase in its budgets, I respectfully request the right to re- submit my budget
requests accordingly.
The Operating Budget Comparison shown on page 4 shows a comparison of the current
request with the approved budgets for Fiscal Year 2009 -2010. As you can see, my budget
request for Fiscal Year 2010 -2011 reflects an increase of $151,671 in what was budgeted for
Fiscal Year 2009 -2010. The major components of that increase are as follows:
Increases in benefits (workers compensation, group insurance
and retirement rate increases) $101,321
Reduction in estimating recording revenues $ 80,000
Mayor Sylvia J. Murphy
_ a
cz
C_
ZM
t'rI
Members of the Board of County Commissioners
i
Murray E. Nelson Government & Cultural Center
.'
::0
102050 Overseas Highway, Suite 234
Key Largo, FL 33037
n
C.0
o
co
C�
Dear Mayor and Commissioners:
Enclosed please find my request for those budgets of the Clerk of the Circuit Court/Clerk
to the Board of County Commissioner that are not court- related.
I have also enclosed a budget for certain court- related costs. Pursuant to Florida Statutes,
the Board is responsible for funding the non -court related activities as well as certain other
expenditures — namely telephones, equipment, and information systems costs — in the court-
related budgets.
These budgets do not include any salary increases for clerk's employees. The County
Administrator has advised me that his budget may include a request for cost -of- living increases
for county employees. As of the time of this transmittal, I have not received any confirmation
that the proposed county budget includes a request for a COLA. Should the County consider a
cost -of- living increase in its budgets, I respectfully request the right to re- submit my budget
requests accordingly.
The Operating Budget Comparison shown on page 4 shows a comparison of the current
request with the approved budgets for Fiscal Year 2009 -2010. As you can see, my budget
request for Fiscal Year 2010 -2011 reflects an increase of $151,671 in what was budgeted for
Fiscal Year 2009 -2010. The major components of that increase are as follows:
Increases in benefits (workers compensation, group insurance
and retirement rate increases) $101,321
Reduction in estimating recording revenues $ 80,000
Mayor Sylvia J. Murphy
June 1, 2010
Page -2-
Miscellaneous net reductions $(29,650
151 671
I ask that you continue to provide for the funding of my insurance costs, both court-
related and non -court related. This appropriation would only be used if revenues are not
sufficient to cover those costs. In the previous 5 fiscal years, I have returned excess fees to the
county far in excess of the appropriation for insurance costs. However, in the current economic
situation, we have seen serious declines in the revenues generated by the office. Without this
appropriation being available, if needed, there is the possibility that I might have to withdraw
from the group.
Florida Statute 28.36, as amended by SB 2108 adopted by the 2009 Legislature, requires
that I submit budgets for court- related functions to the Clerk of Courts Operations Corporations
on or before October 1. I will file a copy of those budgets with the Board for your information,
and, of course, they will be made available to the public.
Should you have any questions concerning this matter, please do not hesitate to contact
me.
Sincerely yourSge,Clerk
Ko
of the Circuit Court and ex- officio
Clerk to the Board of County Commissioners
cc: County Administrator
File
MONROE COUNTY, FLORIDA
CLERK OF THE CIRCUIT COURT
TABLE OF CONTENTS
INTRODUCTORY SECTION
Organization Chart 2
Duties and Functions 3
OPERATING BUDGET COMPARISON 4 -5
NON -COURT RELATED DEPARTMENTAL OPERATING BUDGETS
Annual Budgets:
Clerk to the Board of County Commissioners
6 -9
Internal Audit
10 -12
Tourist Development Tax Audit
13 -15
Information Systems
16 -18
Recording
19 -21
Administration
22 -24
Records Management
25 -27
TOURIST DEVELOPMENT TAX AND TOURIST IMPACT TAX
REVENUE HISTORY 28 -29
COURT- RELATED CLERK FUNCTIONS
Court- Related Clerk Fees 30
Calculation of Overhead Percentages 31
PUBLIC RECORDS MODERNIZATION TRUST FUND 32
MONROE COUNTY, FLORIDA
CLERK OF THE CIRCUIT COURT
ORGANIZATION CHART
I CITIZENS I
CLERK OF THE CIRCUIT COURT
Internal Audits
Tourist Development
Tax Audits
AD SUPPORT IVE I I CLERK BOCC O COUNTY
I I COURT I I COURT
Administration
Administration
Criminal Criminal
Jury
Management
Finance
Civil Civil
Records
Value
Management
Adjustment
Family Traffic
Board
Recording
Juvenile
Information
Systems
Probate
2
MONROE COUNTY, FLORIDA
CLERK OF THE CIRCUIT COURT
DUTIES AND FUNCTIONS
The Clerk of the Circuit Court is an elected office established by the Florida
Constitution. The duties of the office are provided by the Constitution, by acts of the
Florida Legislature, and by order of the Court.
The Florida Constitution provides that the Clerk of the Circuit Court shall be: Clerk of
the Circuit Court, Clerk of the County Court, County Comptroller/Treasurer, County
Auditor, County Recorder, and Secretary/Ex- officio Clerk to the Board of County
Commissioners.
Organization
Monroe County is a political subdivision of the State of Florida, pursuant to Article VIII,
Section (1), Constitution of the State of Florida. It is guided by an elected Board of
County Commissioners (BOCC) which is governed by State Statutes. In addition to the
members of the BOCC, there are five elected constitutional officers: The Tax Collector,
Property Appraiser, Clerk of the Circuit Court, Sheriff, and the Supervisor of Elections.
Actions by the Legislature in the 2009 and 2010 sessions have placed the funding for
Clerks of the Circuit Court in the general Legislative appropriations process. Funding is
provided by Clerks' court- related revenues statewide and placed in the Clerk of Courts
Trust Fund. The budgets of the Clerk of the Circuit and County courts for court- related
functions are contained in the Clerk's Court- Related Fund and the Clerk's
Modernization Trust Fund.
Funding for the budget of the Clerk of the Circuit Court, as ex- officio Clerk to the Board
of County Commissioners and certain court- related costs that are the responsibility of
the County, is an appropriation of the General Revenue of the County.
3
MONROE COUNTY, FLORIDA
CLERK OF THE CIRCUIT COURT
OPERATING BUDGET COMPARISON
2010 -2011
Non -Court Related Clerk Functions
Clerk to BOCC
Internal Audit
Information Systems
Recording
Administration
Records Management
Contingency
Total Non -Court Related Clerk Functions
Court Related Clerk Functions
County Obligation per Statute
Court Related Insurance
Total Court Related Clerk Functions
Total Clerk Function Expenditures
Less Non -Court Fees and Other Revenues
General Revenue Funding
2010 -2011
2009 -2010
Proposed
Proposed
Approved
Increase
Budget
Budget
(Decrease)
36,042
$ 1,561,628$
1,571,018 $
(9,390)
273,800
253,961
19,839
678,786
672,818
5,968
435,345
436,892
(1,547)
105,329
104,637
692
129,992
122,984
7,008
200,000
200,000
0
3,384,880 3,362,310 22,570
119,230
127,180
(7,950)
444,180
400,188
43,992
563,410
527,368
36,042
3,948,290
3,889,678
58,612
620,000
700,000
80,000
$ 3,328,290 $ 3,189,678 $ 138,612
MONROE COUNTY, FLORIDA
CLERK OF THE CIRCUIT COURT
OPERATING BUDGET COMPARISON
2010 -2011
Non -Court Related Clerk Functions
Clerk to BOCC
Internal Audit
Information Systems
Recording
Administration
Records Management
Contingency
Total Non -Court Related Clerk Functions
Court Related Clerk Functions
County Obligation per Statute
Court Related Insurance
Total Court Related Clerk Functions
Total Clerk Function Expenditures
Less Non -Court Fees and Other Revenues
General Revenue Funding
2010 -2011
2009 -2010
Proposed
Proposed
Approved
Increase
Budget
Budget
(Decrease)
$ 1,568,184$
1,571,018$
(2,834)
275,116
253,961
21,155
680,215
672,818
7,397
436,706
436,892
(186)
107,319
104,637
2,682
130,399
122,984
7,415
200,000
200,000
0
3,397,939
3,362,310
35,629
119,230
127,180
(7,950)
444,180
400,188
43,992
563,410
527,368
36,042
3,961,349
3,889,678
71,671
620,000
700,000
80,000
$ 3,341,349 $ 3,189,678 $ 151,671
rd
MONROE COUNTY, FLORIDA
CLERK OF THE CIRCUIT COURT
OPERATING BUDGET COMPARISON - TDC FUNCTIONS
2010 -2011
Clerk Functions Funded by TDC Revenues
Clerk to BOCC
TDC Audit
Total Clerk Functions Funded by TDC Revenues
2010 -2011 2009 -2010 Proposed
Approved Approved Increase
Budget Budget (Decrease)
$
56,900$ 55,500$ 1,400
157,640 155,301 2,339
$ 214,540 $ 210,801 $ 3,739
5
MONROE COUNTY, FLORIDA
CLERK OF THE CIRCUIT COURT
OPERATING BUDGET COMPARISON - TDC FUNCTIONS
2010 -2011
2010 -2011 2009 -2010 Proposed
Approved Approved Increase
Budget Budget (Decrease)
Clerk Functions Funded by TDC Revenues
Clerk to BOCC
TDC Audit
$ 56,696$ 55,500$ 1,196
157,102 155,301 1,801
Total Clerk Functions Funded by TDC Revenues
5 '
$ 213,798 210,801 $ 2,997
MONROE COUNTY, FLORIDA
CLERK TO THE BOARD OF COUNTY COMMISSIONERS
ANNUAL BUDGET
FUNCTION:
According to Florida Statutes 125.17 and 28.12, "the Clerk of the Circuit Court for the
County shall be the Clerk and Accountant of the Board of County Commissioners"
(BOCC). The Clerk "shall keep the minutes and accounts." As Clerk to the Board of
County Commissioners, the Clerk is also responsible to serve as Clerk to the Value
Adjustment Board (VAB) created pursuant to Florida Statute 194.015.
DESCRIPTION /OBJECTIVE:
This department includes the accounting function and property control for the BOCC
(Clerk to the BOCC- Finance), recording of the minutes of the BOCC meetings (Clerk to
the BOCC - Admin) and operations for the Value Adjustment Board (Clerk to the BOCC-
VAB).
Clerk to the BOCC- Finance
This department maintains BOCC accounts including the Tourist Development Council
and the Clerk's court related accounts in accordance with United States generally
accepted governmental accounting principles and in compliance with statutory
requirements. This includes cash, investment, debt, and property management, as well
as the receipt and disbursement of Monroe County's funds, including payroll,
accounting for revenues and expenditures.
For the last twenty -one fiscal years, the Government Finance Officers Association of
the United States and Canada (GFOA) awarded a Certificate of Achievement for
Excellence in Financial Reporting to Monroe County for its Comprehensive Annual
Financial Report (CAFR). The Certificate of Achievement is a prestigious national
award recognizing conformance with the highest standards for preparation of state and
local government financial reports.
Clerk to the BOCC - Admin
This department prepares and indexes official minutes of regular and special meetings
of the BOCC. In addition to preparing minutes and processing ordinances and
resolutions resulting from these meetings, the Clerk maintains all County contracts, as
well as custody of the County seal, and affixes the same to any paper or instrument as
required by law. This department is responsible for the custody and care of the
BOCC's official documents and makes them available for public inspection.
C.
Clerk to the BOCC -VAB
The Value Adjustment Board meets annually and is charged with conducting hearings
and making decisions concerning: Petitions relating to ad valorem assessments;
appeals relating to ad valorem tax exemptions; and appeals concerning ad valorem tax
deferrals and classification. As authorized by Florida Statute 194.035, the VAB
appoints special magistrates to take testimony from petitioners and make
recommendations to the VAB.
This department files all petitions, receives filing fees, assists in the process of
obtaining the services of special magistrates, schedules and notifies petitioners and
parties of hearings before special magistrates and the VAB, attends and records
special magistrate hearings and VAB meetings, documents and sends notification of
final decisions of the VAB, and other duties as directed by law.
GOALS:
Clerk to the BOCC- Finance:
The County has implemented an ambitious capital projects program which will provide
wastewater facilities throughout the County. The Clerk has reallocated the resources of
this department to accommodate the expanded volume of work generated by the
construction activity.
Clerk to the BOCC - Administration:
The Records Management and Document Imaging System will continue to be updated.
Currently, the imaging system includes minutes from 1980 to the present; resolutions
from 1960 to the present; ordinances from 1970 to the present and marriage licenses
issued from 1829 -1996. Minutes, resolutions and ordinances are available on the
Clerk's website. All BOCC records are made available to the public at their request.
This office continues to update its database for county contracts, leases and other
official documents approved by the BOCC.
Clerk to the BOCC -VAB:
We will continue to maintain the efficient operations of the VAB as developed and
implemented over the past several years. The Clerk's office, together with the County
Attorney and the Property Appraiser's office, assists the Value Adjustment Board in its
operations. The staff will continue to educate the taxpayer by providing general
information and requirements through written materials and by direct contact with the
taxpayers. Our primary goal is to be as helpful and cooperative as possible throughout
the entire VAB process.
7
Clerk to the Board of Countv Commissioners
Capital Outlay:
Positions
Budget
Current
New
Total
Position Classification:
Amount
Assistant to the Clerk
0.70 0.00 0.70
$69,485
Finance Director
1.00 0.00 1.00
99,264
Assistant Finance Director
1.00 0.00 1.00
77,242
Sr. Accounting Specialists
6.80 0.00 6.80
387,228
Administrative Assistants
1.40 0.00 1.40
75,536
Accounting Specialists
11.00 0.00 11.00
393,205
Subtotal
1,101,960
COLA/Merit Pool 0.0%
0
Salaries
1,101,960
Fringe Benefits
218,697
Life, Health & Worker's Comp
214,427
Total Personal Services
21.90
0.00
21.90
$1,535,084
Capital Outlay:
Quantity
Budget
Amount
Computer Equipment
5
$10,000
Total
$10,000
Clerk to the Board of County Commissioners
Budget Summary:
Fiscal
Year
Proposed
Increase
(Decrease)
Percent
Change
Personal Services
$1,535,084
Workload Measures:
2006
2007
2008
2009
Clerk to the BOCC - Finance
17,879
16,052
15,419
14,103
Operating Checks Issued
Payroll Checks /Direct Deposits
18,840
18,349
17,861
15,919
Cost Centers Maintained
554
522
545
580
Funds Maintained
54
52
62
61
Property Records
3,925
3,686
4,021
4,005
Clerk to the BOCC - VAB (Calendar
Year)
2
2
3
3
VAB Meetings
VAB Petitions
853
1,026
967
2,105
Special Magistrate Hearings
(days)
21
21
10
14
Budget Summary:
Proposed
2010 -2011
Budget
Approved
2009 -2010
Budget
Proposed
Increase
(Decrease)
Percent
Change
Personal Services
$1,535,084
$1,536,518
($1,434)
Operating Expenses
80,000
80,000
0
Capital Outlay
10,000
10,000
0
Total
$1,625,084
$1,626,518
($1,434)
-0.09%
MONROE COUNTY, FLORIDA
INTERNAL AUDIT
ANNUAL BUDGET
FUNCTION:
Article V, Section 16 of the Florida Constitution provides that the Clerk of the Circuit
Court is the Ex- officio Clerk to the Board of County Commissioners, Auditor, Recorder,
and Custodian of Public Funds.
The Internal Audit Department was created to audit County Departments, private not -
for- profit entities that receive County funds, Clerk of the Circuit Court operations, and
other audits as authorized and requested. These audits provide reasonable assurance
that entities' policies and procedures are in accordance with the Board of County
Commissioners' and Clerk of the Circuit Court's mission and goals; that entities are
operating in accordance with their established policies and procedures; that internal
controls are established and operating properly to ensure efficient use of County
resources; and that internal controls are adequate to safeguard County assets.
DESCRIPTION /OBJECTIVE:
The department audits County Departments, private not - for - profit entities that receive
County funds, Clerk of the Circuit Court operations, and other audits as authorized and
requested by the Clerk of the Circuit Court. Audits are performed in accordance with
the standards established by the Institute of Internal Auditors.
Preliminary audits are submitted to the Clerk of the Circuit Court and appropriate
persons in order for auditees to respond to the auditors' findings and recommendations.
Once the auditees' responses are received, a final audit report is issued to each
Monroe County Commissioner, County Administrator, County Independent Auditor,
other appropriate personnel and any interested persons.
GOALS:
The department will continue to conduct audits as authorized and requested by the
Clerk of the Circuit Court.
10
Internal Audit
Position Classification:
Positions
Budget
Amount
Current
New
Total
Director of Internal Audit
Internal Auditor
1.00 0.00 1.00
1.50 0.00 1.50
$95,000
97,500
Subtotal
COLA/Merit Pool 0.0%
192,500
0
Salaries
192,500
Fringe Benefits
Life, Health & Worker's Comp.
40,384
24,732
Total Personal Services
2.50
0.00
2.50
$257,616
Capital Outlay:
Quantity
Budget
Amount
None
Total
$0
11
Internal Audit
Workload Measures:
Completed Audits
Date Report Issued
Supplemental Audit Report of MC Health Benefit Program
April, 2004
Reimbursement Methods for Administrative Costs -
Personal Services
Monroe County Housing Authority
December, 2004
Mel Fisher Maritime Heritage Society, Inc.
September, 2005
Monroe County Procurement Policies
May, 2006
Maximus, Inc. Misdemeanor Contract
October, 2006
Literacy Volunteers of America
December, 2006
Big Coppitt Volunteer Fire Department
October, 2007
Key West Int'I Airport New Terminal Building & Renovation
May, 2008
Advanced Data Processing, Inc.
January, 2009
Marine Derelict Vessel Removal
February, 2009
Offsite Car Rental Fees -- Enterprise Leasing Co.
March, 2009
Offsite Car Rental Fees -- Vanguard Car Rental
May, 2009
MC Grants Management - Human Services Grants
August, 2009
Schooner Western Union Preservation Society, Inc.
February, 2010
Cellular Telecommunications Policies and Procedures
April, 2010
Other Report s
Cash Review October, 2004
Old Firehouse Review October, 2004
Wastewater Review March, 2005
Stand Up for Animals, Inc. Review March, 2005
Island Dolphin Care Review December, 2005
Interim Audit Report of Architectural Fees for KWIA May, 2007
Miscellaneous Special Reports 3
Guardianship Audits - Reports Reviewed - 5/09 through 4/10 99
Budget Summary:
Proposed
2010 -2011
Budget
Approved
2009 -2010
Budget
Proposed
Increase
(Decrease)
Percent
Change
Personal Services
$257,616
$236,461
$21,155
Operating Expenses
17,500
17,500
0
Capital Outlay
0
0
0
Total 1
$275,116
$253,961
$21,155
8.33%
ilk
MONROE COUNTY, FLORIDA
TOURIST DEVELOPMENT TAX AUDIT
ANNUAL BUDGET
FUNCTION:
Pursuant to the provisions of Florida Statutes 125.0104(10)(c), the Monroe County
Board of County Commissioners adopted Ordinance 026 -1990 and 047 -1995, electing
local administration of the Tourist Development Tax and the Tourist Impact Tax. Those
ordinances provide that the Monroe County Clerk of the Circuit Court will be responsible
for the enforcement and audit function associated with the collection and remission of
the Tourist Development Impact Tax.
DESCRIPTION /OBJECTIVE:
The department randomly selects for audit from among the following: hotels, motels,
campgrounds, real estate companies and individuals who rent transient units, which are
required to collect and remit Tourist Development Tax and Tourist Impact Tax. The
purpose of the audits is to determine compliance with Florida Statutes related to the
Tourist Development Tax and Tourist Impact Tax.
The department also attempts to identify taxpayers who rent to transients and currently
do not collect and /or remit the required tax. The staff also assists the County Tax
Collector in contacting delinquent taxpayers. When necessary, these individuals or
entities are also audited.
This department is funded completely with Tourist Development Tax and Tourist Impact
Tax revenues.
GOALS:
The department plans to continue to perform random audits to identify new taxpayers,
and to assist the Tax Collector in contacting delinquent taxpayers.
13
Tourist Development Tax Audit
Position Classification:
Positions
Budget
Amount
Current
New
Total
Senior Tourist Tax Auditor
Tourist Tax Auditor
1.00 0.00 1.00
0.50 0.00 0.50
$64,630
31,500
Subtotal
COLA/Merit Pool 0.0%
96,130
0
Salaries
96,130
Fringe Benefits
Life, Health & Worker's Comp.
18,245
14,765
Total Personal Services
1.50
0.00
1.50
$129,140
Capital Outlay:
Quantity
Budget
Amount
None
Total
$0
14
Tourist Development Tax Audit
Budget Summary:
Fiscal
Year
Proposed
Increasd
(Decrease)
Percent
Change
Personal Services
Estimated
Workload Measures:
2007
2008
2009
2010
Audits and Estimates Conducted
35
19
25
35
Notices of Delinquent Taxes
68
64
53
100
Identification Letters
81
102
88
80
Budget Summary:
Proposed
2010 -2011
Budget
Approved
2009 -2010
Budget
Proposed
Increasd
(Decrease)
Percent
Change
Personal Services
$129,140
$126,801
$2,339
Operating Expenses
28,500
28,500
0
Capital Outlay
0
0
0
Total
1 $157,640
$155,301
$2,339
1.51%
15
MONROE COUNTY, FLORIDA
INFORMATION SYSTEMS
ANNUAL BUDGET
FUNCTION:
The role of the Clerk of the Circuit Court in Information Systems is to provide
information systems services to all departments of the Clerk of the Circuit Court, as well
as to the BOCC and eight (8) other agencies that are a part of the Criminal Justice
Information Systems network.
DESCRIPTION /OBJECTIVES:
The Information Systems Department supports the following applications:
Circuit Court: Civil, Probate, Jury Management
County Court: Traffic, Civil /Small Claims
Criminal Justice Information System (CJIS)
Juvenile
Document Recording and Indexing
Budgeting
Clerk of Courts Accounting
Clerk to the BOCC Accounting
Payroll
Fixed and Moveable Assets
Purchasing
GOALS:
The Information Systems Department will continue to provide the necessary support
functions to the Clerk of Court's and Clerk to the BOCC staff.
16
Information Systems
Position Classification:
Positions
Budget
Amount
Current
New
Total
Information Systems Supervisor
Computer Systems Coordinator
Computer Operators
1.00 0.00 1.00
1.00 0.00 1.00
2.00 0.00 2.00
$80,248
83,918
91,007
Subtotal
COLA/Merit Pool 0.0%
255,173
0
Salaries
255,173
Fringe Benefits
Life, Health & Worker's Comp.
48,432
42,610
Total Personal Services
4.00
0.00
4.00
$346,215
Capital Outlay:
Quantity
Budget
Amount
None
Total
$0
17
Information Systems
Workload Measures:
Fiscal Year
2006
2007
2008
2009
Workstations
158
153
149
147
Servers
24
24
24
25
Processing (Hours per day)
15
15
12
12
Budget Summary:
Proposed
2010 -2011
Budget
Approved
2009 -2010
Budget
Proposed
Increase
(Decrease)
Percent
Change
Personal Services
$346,215
$338,818
$7,397
Operating Expenses
334,000
334,000
0
Capital Outlay
0
0
0
Total 1
$680,215
$672,818
$7,397 1
1.10%
ii
MONROE COUNTY, FLORIDA
RECORDING
ANNUAL BUDGET
FUNCTION:
The Florida Constitution provides that the Clerk of Courts shall be responsible for
recording all instruments authorized by law to be recorded in the Official Records of
Monroe County.
DESCRIPTION/OBJECTIVES:
The Recording Department processes all documents that are recorded in the Official
Records of Monroe County. The staff records documents, and collects documentary
and intangible taxes due to the State of Florida, Department of Revenue. The
department also maintains a daily register of recorded documents and provides an
index to the Official Records.
GOALS:
Public access to the Official Records Document Recording and Indexing System via the
Clerk of Courts website has greatly enhanced the public usage of these records. For
more information please refer to the Clerk of Circuit and County Court Administration
section.
19
Recording
Capital Outlay:
Positions
Budget
Position Classification:
Amount
Current
New
Total
Assistant Supervisor
0.29 0.00 0.29
$11,609
Clerk III
1.00 0.00 1.00
37,694
Clerk II
1.00 0.00 1.00
36,678
Clerk 1
2.80 0.00 2.80
92,221
Allocation of Branch Office
Supervision
0.91 0.00 0.91
64,849
Subtotal
243,051
COLA/Merit Pool 0.0%
0
Salaries
243,051
Fringe Benefits
46,131
Life, Health & Worker's Comp.
58,524
Total Personal Services
6.00
0.00
6.00
$347,706
Capital Outlay:
Quantity
Budget
Amount
None
Total
$0
20
Recording
Budget Summary:
Calendar
Year
Proposed
Increase
(Decrease)
Percent
Change
Personal Services
Estimated
Workload Measures:
2007
2008
2009
2010
Documents Recorded
56,281
48,629
47,576
43,500
Marriage Licenses
2,942
2,842
2,730
2,592
Passports
1,781
1,013
933
0
Budget Summary:
Proposed
2010 -2011
Budget
Approved
2009 -2010
Budget
Proposed
Increase
(Decrease)
Percent
Change
Personal Services
$347,706
$347,892
($186)
Operating Expenses
89,000
89,000
0
Capital Outlay
0
0
0
Total
$436,706
$436,892
($186)
-0.04%
21
MONROE COUNTY, FLORIDA
CLERK OF THE CIRCUIT AND COUNTY COURT
ADMINISTRATION
ANNUAL BUDGET
FUNCTION:
The Florida Constitution provides that the Clerk of th e
the Circuit Court, Clerk of the County Court, Count y
Auditor, County Recorder, and Secretary/Ex- officio
Commissioners.
DESCRIPTION /OBJECTIVE:
Circuit Court shall be: Clerk of
Comptroller/Treasurer, County
Clerk to the Board of County
Administration provides for the general management of all departments reporting to the
Clerk of the Circuit Court. Administration is responsible for long -range planning, and
policies and procedures development. Administrative Assistants provide secretarial
support.
Administration staff maintains the accounting records for the receipt and disbursement
of the Clerk of the Circuit and County Court activities in accordance with United States
generally accepted governmental accounting principles and in compliance with statutory
requirements. This includes preparing the Clerk of the Circuit Court's annual budget;
monitoring and processing operating expenditures; accounting for user fees charged by
the Clerk of the Circuit Court and transferring these fees to the Board of County
Commissioners, the State of Florida and other agencies.
GOALS:
Administration will also continue to monitor internal processes and procedures and
make changes where necessary to improve the delivery of services to the public.
22
Administration
Capital Outlay:
Positions
Budget
Position Classification:
Amount
Current
New
Total
Executive Salary
1.00 0.00 1.00
$108,599
Assistant to the Clerk
0.30 0.00 0.30
29,779
Administrative Assistant
0.60 0.00 0.60
32,374
Overtime
800
Subtotal
171,552
COLA/Merit Pool 0.0%
0
Salaries
171,552
Fringe Benefits
46,556
Life, Health & Worker's Comp.
18,892
Total Personal Services
1.90
0.00
1.90
$237,000
Capital Outlay:
Quantity
Budget
Amount
None
Total
$0
23
Administration
24
Calendar
Year
Proposed
Budget Summary:
Estimated
2009 -2010
Budget
Workload Measures:
2007
2008
2009
2010
Clerk to the BOCC - Admin.
33
26
25
28
Meetings Held
Pages of Minutes
315
275
293
294
Resolutions Adopted
569
515
466
516
Ordinances Adopted
47
30
38
38
Contracts Approved
433
550
547
510
24
Proposed
Approved
Proposed
Budget Summary:
2010 -2011
Budget
2009 -2010
Budget
Increase
(Decrease)
Percent
Change
Personal Services
$237,000
$228,921
$8,079
Operating Expenses
53,500
53,500
0
Capital Outlay
0
0
0
Subtotal
290,500
282,421
8,079
Allocation to Non -Court Related
Functions See Page 31
x 36.94%
x 37.05%
Total
$107,3191
$104,637
$2,682
2.56%
24
MONROE COUNTY, FLORIDA
RECORDS MANAGEMENT
ANNUAL BUDGET
FUNCTION:
The Florida Constitution provides that the Clerk of Courts is responsible for the
maintenance and protection of a wide variety of public records.
DESCRIPTION /OBJECTIVES:
The Records Management Department processes all Official Records, court records,
and other miscellaneous records with imaging technology. Records are maintained
until the retention period has been met. Once the retention period is met, the records
are scanned and subsequently destroyed. Oversight of the central mail room rests with
this department. In addition, the department provides services to other agencies such
as the Library and the District School Board, as requested, on a limited basis.
GOALS:
The Florida Legislature in the 2009 Session mandated that all Clerks of Court begin the
process of enabling e- filing in all court- related functions. Improviso language attached
to the budget legislation in the 2010 session directed Clerks to assist in the acceleration
of the e- filing process by implementing e- filing in five court divisions by January of 2011.
The cost of software and hardware required to comply with this legislative mandate will
be provided by the Public Records Modernization Trust Funds.
25
Records Management
Capital Outlay:
Positions
Budget
Current
New
Total
Position Classification:
Amount
Records Supervisor
1.00 0.00 1.00
$52,089
Records Technician II
1.00 0.00 1.00
43,360
Records Technician 1
2.75 0.00 2.75
96,223
Overtime
500
Subtotal
192,172
COLA/Merit Pool 0.0%
0
Salaries
192,172
Fringe Benefits
36,474
Life, Health & Worker's Comp.
46,330
Total Personal Services
4.75
0.00
4.75
$274,976
Capital Outlay:
Quantity
Budget
Amount
None
Total
$0
26
Records Management
Workload Measures:
Fiscal Year
Estimated
2007 2008 2009 2010
Rolls 243 135 102 104
Pages Microfilmed 607,500 337,500 255,000 260,000
Microfilm Copies
(Rolls and CDs)* 295 177 111 109
*CDs provided contain a comparable number of records.
27
Proposed
Approved
Proposed
2010 -2011
2010 -2011
Increase
Percent
Budget Summary:
Budget
Budget
(Decrease)
Change
Personal Services
$274,976
$253,941
$21,035
Operating Expenses
78,000
78,000
0
Capital Outlay
0
0
0
Subtotal
352,976
331,941
21,035
Allocation to Non -Court Related
Functions See Page 31
x 36.94%
x 37.05%
Total 1
$130,399
$122,984
$7,4151
6.03%
27
MONROE COUNTY, FLORIDA
CLERK OF THE CIRCUIT COURT
TOURIST DEVELOPMENT TAX AND TOURIST IMPACT TAX
REVENUE HISTORY
$20,000,000
$18,000,000
$16,000,000
M $14,000,000
I
L $12,000,000
L $10,000,000 ------- -
I
0 $8,000,000 -- --- ---
N
S $6,000,000
$4,000,000
$2,000,000
$0
FY 2006 FY 2007 FY 2008 FY 2009 FY 2010
8 3% Tourist Development Tax 0 1% Tourist Impact Tax
Estimated
FY 2006 FY 2007 FY 2008 IF 2009 FY 2010
3% Tourist Development Tax
$14,373,584
$15,281,113
$15,470,137
$15,428,097
$18,885,888
1% Tourist Impact Tax
4,791,195
5,093,707
5,156,682
4,730,584
4,976,961
Total Tax Collected
$19,164,779
$20,374,820
$20,626,819
$20,158,681
$23,862,849
28
MONROE COUNTY, FLORIDA
CLERK OF THE CIRCUIT COURT
TOURIST DEVELOPMENT TAX AND TOURIST IMPACT TAX
REVENUE HISTORY
Tourist Development Tax Revenues
3% Oct 2005 -May 2009, 4% June 2009 -Sept 2010
Month
Collected
FY2005/06
FY2006/07
FY2007/08
FY2008109
6 Months Est.
FY2009/10
% Increase
from Prior Year
Oct
$671,813
$776,431
$805,131
$821,069
$1,078,392
31.34%
Nov
862,224
745,402
1,049,064
1,058,291
1,349,232
27.49%
Dec
1,184,085
1,375,171
1,259,861
1,183,102
1,730,753
46.29%
Jan
1,415,642
1,436,441
1,446,709
1,441,733
1,858,813
28.93%
Feb
1,575,553
1,765,537
1,877,082
1,519,489
2,277,091
49.86%
Mar
1,916,018
1,973,772
2,189,775
1,704,773
2,766,607
62.29%
Apr
1,684,955
1,661,596
1,554,712
1,461,352
1,634,000
11.81%
May
1,360,340
1,339,576
1,299,165
1,208,388
1,263,000
4.52%
Jun
1,145,947
1,255,176
1,255,671
1,391,334
1,426,000
2.49%
Jul
1,127,368
1,250,784
1,260,857
1,590,023
1,665,000
4.72%
Aug
806,290
961,437
1,002,919
1,257,826
1,198,000
- 4.76%
Sep
623,349
739,790
469,191
790,717
639,000
- 19.19%
Total
$14,373,584
$15,281,113
$15,470,137
$15,428,097
$18,885,888
% Increase
0.82%
6.31%
1.24%
- 0.27%
22.41%
1% Tourist Impact Tax Revenues
Month 6 Months Est. % Increase
Collected FY2005 /06 FY2006/07 FY2007 /08 FY2 /09 FY2009/10 from Prior Year
Oct
$223,938
$258,811
$268,377
$273,690
$269,824
-1.41%
Nov
287,408
248,467
349,688
352,763
338,547
- 4.03%
Dec
394,695
458,391
419,954
394,367
433,338
9.88%
Jan
471,881
478,814
482,236
480,578
466,359
- 2.96%
Feb
525,184
588,513
625,694
506,496
570,167
12.57%
Mar
638,673
657,924
729,925
568,258
693,726
22.08%
Apr
561,652
553,866
518,237
487,117
545,000
11.88%
May
453,447
446,525
433,055
401,741
420,000
4.54%
Jun
381,982
418,392
418,557
351,175
360,000
2.51%
Jul
375,789
416,928
420,256
401,142
420,000
4.70%
Aug
268,763
320,479
334,306
315,144
300,000
-4.81%
Sep
207,783
246,597
156,397
198,113
160,000
- 19.24%
Total $4,791,195 $5,093,707 $5,156,682 $4,730,584 $4,976,961
C O
O
M
" � M M w d o v �} 0
O
T- 0
O !r
O
I
O
I
N N 00 m r r CR CA
O
w
� V- 0 00 1A --i .1
1n
C-f W
rV)
00
et
M
p
rGONrrCA r
�
i0
'
T
603,
W9,
�+p
O lf) Ly 000000
00 e-M V N 00000
O
1-
OO
N V
O
co
0
CO)
cV cA CV 00 0 CO N 00 d'
r
alt N O
O
N
o
� 4a A
N cp 4 C4 M 0 OO a; c
N
M cq
r-
r
O
r
r
H t0
V1 0
Vy
.r to
C a)
0 0 0 0 0 0 0 0 0
0000000001-
0
U')
0 0
00
0
0
0
LO
0) CA
M N 00 CD "ct V O N O
0
CD 1
M
CO
N
M
r r r r 00 r
ti CA
wi
r f'M
LC)
o
C
L J
.-
3
cr C
W
0 0 0 0 0 0 0 0 0
0 M Cn 0 In In 0 M Cn
O
r
o 0
O 0
O
0
O
O
C
N0MOo00O?0M
r
NM
L
�
QO
Or
4
NO
r
Cn
C4000CgC41
r
o
U W
64
O
O Cn Cn O o 0 0 0 0
Co
Co CD
o
CD
Q W
CB
M
r
r
co
M
Q = W
r-
CL
O
Q V
N
H
j H W
69
Vy
LL Q
V
v
OCncncncn00cncn
0Df CfO1 -10vO
O
M
00
CDw
O
N
M
O
aD
r
z
Of c0 N cG G1 00 In
00
r r
Q
Z V CV
r te., ccc
i
O> d ce ci N ' OI
cO M CA
N
r
01 CV
N
r
M
w
W P CD
p
w
00
d
N
6
to
W LL LU
0
.-
a)
NLO0 OI�N0 LO
N
N Cn
I-
O
w Y I"
E
OOCnOr
N
Mrt
ti
O
Z
y (D
r r N
00
rn
J 0
V V
00cn
cM d. O M q 00 q .e
Lo
N
LO C)
CD r
LO
r-
0
o
CL
M cn N N Cn .t N
N
M d
C--
o
_N E
r r r
1-
OO
0 U
000000000
0000000000
0
w
00
00
0
O
0
00
CV) CDOOCnCh00Mr
M
CnCO
co
�
N w
CO N CO r r r 0
00 CD r r r i CM CT
I-
00
N
CA
N
rl
N
ca
M
J =
69
�
C �_' C C3 C _ },
w
N
E 'j E> o C> N C
N
UUli -=io- E
0 c
y
U
0 0 0 0 0
0000 U 006c
U
y
077777
C C C
2 2 7 7 7 2+
;
O
U
a
2
UUUUUUUU -'�
Q�
O
M
MONROE COUNTY, FLORIDA
CLERK OF THE CIRCUIT COURT
CALCULATION OF OVERHEAD PERCENTAGES
2010 -2011
No. of
Employees
Non -Court Related
Clerk to BOCC
21.90
Internal Audit
2.50
TDC Audit
1.50
Recording
6.00
Total Non -Court Related
31.90
36.94%
Court Related
54.45
63.06%
Total Direct Service Employees
86.35
100.00%
Direct Service Employees 86.35 89.02%
Indirect Service Employees 10.65 10.98%
Total Clerk Employees 97.00 100.00%
31
Public Records Modernization Trust Fund
Revenue Budget Summary:
Proposed
2011
Budget
Recording Fees
$ 212,000
Equipment
190,000
Fines
7,500
Interest Income
880,500
Cash Carryforward
$ 1,290,000
Total
$ 1,290,000
Expenditure Budget Summary:
Proposed
2011
Budget
Operating Expenses
$ 878,800
Equipment
25,000
Contingency
129,000
Reserves
257,200
Total
$ 1,290,000
The Public Records Modernization Trust Fund is authorized by Florida Statutes 28.24(12)(d)(e).
Recording revenues are restricted to the modernization of the court related public records system as
described therein.
Pursuant to Florida Statutes 28.37, 10% of all court - related fines collected by the Clerk shall be
deposited in the Clerk's Modernization Trust Fund for court related operational needs and program
enhancements.
W