The Key West citizen. [volume] (Key West, Fla.) 1879-current, 1952-01-10
MONROE COUNTY
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years covered by this audit as indi-
Gated on Exhibit B. More care
should be used in anticipating re-
ceipts.'
1.-THE financial records Of the b.
ard were well kept. The account
ing system in general conforms to
the method prescribed by the Com
ptroller. The minutes were neatly
Kept and reflected the business be-
fore the Board. The Chairman had
signed all minutes during the audit
period. Paid vouchers generally
bore no signature to show receipts
for goods; however, they showed
the County Boards approval for
payment"
Insurance
The Audit claims that public Ii
ability and property damage in
Surance on motor vehicles should
be cancelled and the premiums
recovered"
II states that THE Attorney Gen.
eral mas repeatedly ruled that the
county has no liability. therefore
the premiums for liability and pro-
perry damage insurance are pay
ments for which no value is re-
ceived."
Contradicting this statement is
that of the legal advisor. who says
that there is "a chance than the
Supreme Court would not uphold
eral. The lawyer, Paul Sawyer re-
commends the continuance of liabi'
lily insurance as a protection to
the county.
Premiums Oh this insurance
are said by Howard E. Wilson,
Tax Collector to be less than $50
a year. He contradicted the state
ment made in another paper that
all of the county insurance is car
RED by Key West Insurance Co. oil
which he and State Rep. Bernie c.
Papy are owners. Wilson said:
I'VE carry the majority but not
all the insurance of the county. "
Wilson came in for some criti-
cism in the audit for "unreason-
ably high automobile expenses. -
He explained to The Citizen that
the 81 ,4O2 in 1949 and $3.50, in
1850 are just over the $1,000 a
year depreciation authorized by
Florida law. He said that the
State Auditor, Bryan Willis, him
self, said it was permissible to
charge off $1,000 a year for de-
probation. The charge, he said,
has been approved by two pre-
vious audits.
Otherwise Wilson'S office came
off well in the audit.
"All collections of record we're
accounted for and cash resources
were adequate to meet all liza
bilities of record. Reports and re-
mittances have been regular and
accurate. Validating machines were
used for the collection of general
and intangible taxes. The safe
guards and control used in con-
nections with these machines did
not appear to be adequate.
1.-The percentages of collections
on general and intangible rolls
have been high as shown on Elk
hibit f.
Records of collections and dis
tributions were well kept and ac-
curate. They were in good cond-
ition and information was readily
accessible for the purpose of the
audit. Records of office finances
were incomplete"
COUNTY CLERK ADAMS:
"All collections of record were
accounted for" said the audit.
"Tax redemptions we're accurately
reported and RENTED. Tax cert
ificates were properly accounted
iva hStdNO anu SOuhty TAX CGI
tificates were property safeguard
ed and accounted for during the
audit period.
THE records in general were
well kept, A daily cash book and
ledger were maintained. but die
not include all accounts. A record
of receipts and disbursements for
individual tax redemptions was
needed and was started after the
close of this audit"
OFFICE OF TAX ASSESSOR
CLAUDE cANDoIFo:
The Audit states that THE ex-
penses of. the office from January
l. 1949 until July 81. 1851 we're moi
adequately substantiated. Commits.
sions due the Assessor amounted
TO S2,7SS. A large portion of this
amount represented retainage on
the 1850 tax roll which had been
billed. but not received. The AS
SCISSOR had not properly billed the