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Report on the

Office of Judge of Probate


Chambers County, Alabama
October 1, 2013 through September 30, 2017

Filed: November 2, 2018

Department of
Examiners of Public Accounts
50 North Ripley Street, Room 3201
P.O. Box 302251
Montgomery, Alabama 36130-2251
Website: www.examiners.alabama.gov

Rachel Laurie Riddle, Chief Examiner


18-405
State of Alabama
Department of
Examiners of Public Accounts
P.O. Box 302251, Montgomery, AL 36130-2251
50 North Ripley Street, Room 3201
Montgomery, Alabama 36104-3833
Rachel Laurie Riddle Telephone (334.) 242-9200
ChiefExaminer FAX (334) 242-1775

Honorable Rachel Laurie Riddle


Chief Examiner of Public Accounts
Montgomery, Alabama 36130

Dear Madam:

Under the authority of the Code of Alabama 1975, Section 41-SA-19, as added by
Act Number 2018-129, I submit this report on the results of the examination of the
Office of Judge of Probate, Chambers County, Alabama, for the period October 1, 2013
through September 30, 2017.

Respectfully submitted,
Sworn to and subscribed before me this

ili~~~ Notary Public


Marian B. Hill
Examiner of Public Accounts

rb

18-405
Table of Contents
Page

Summary A

Contains items pertaining to state and local legal compliance.

Schedule of State and Local Compliance and Other Findings D

Contains detailed information about findings pertaining to state and local


legal compliance and other findings.

Financial Information 1

Exhibit #1 Summary of Audit Settlement 2

October 1, 2016 through September 30, 2017


Exhibit #2 Summary of Receipts and Disbursements 6

Exhibit #3 Summary of Motor Vehicle Ad Valorem Taxes 8

Exhibit #4 State Motor Vehicle Ad Valorem Taxes 10

Exhibit #5 County Motor Vehicle Ad Valorem Taxes 12

Exhibit #6 County School Motor Vehicle Ad Valorem Taxes 14

Exhibit #7 County-Wide School Motor Vehicle Ad Valorem Taxes 16

Exhibit #8 Municipal Motor Vehicle Ad Valorem Taxes 17

October 1, 2015 through September 30, 2016


Exhibit #9 Summary of Receipts and Disbursements 19

Exhibit #10 Summary of Motor Vehicle Ad Valorem Taxes 21

Exhibit #11 State Motor Vehicle Ad Valorem Taxes 23

Exhibit #12 County Motor Vehicle Ad Valorem Taxes 25

Exhibit #13 County School Motor Vehicle Ad Valorem Taxes 27

Exhibit #14 County-Wide School Motor Vehicle Ad Valorem Taxes 29

Exhibit #15 Municipal Motor Vehicle Ad Valorem Taxes 30

Office of Judge of Probate


Chambers County
Table of Contents
Page

October 1, 2014 through September 30, 2015


Exhibit #16 Summary of Receipts and Disbursements 32

Exhibit #17 Summary of Motor Vehicle Ad Valorem Taxes 34

Exhibit #18 State Motor Vehicle Ad Valorem Taxes 36

Exhibit #19 County Motor Vehicle Ad Valorem Taxes 38

Exhibit #20 County School Motor Vehicle Ad Valorem Taxes 40

Exhibit #21 County-Wide School Motor Vehicle Ad Valorem Taxes 42

Exhibit #22 Municipal Motor Vehicle Ad Valorem Taxes 43

October 1, 2013 through September 30, 2014


Exhibit #23 Summary of Receipts and Disbursements 45

Exhibit #24 Summary of Motor Vehicle Ad Valorem Taxes 47

Exhibit #25 State Motor Vehicle Ad Valorem Taxes 49

Exhibit #26 County Motor Vehicle Ad Valorem Taxes 51

Exhibit #27 County School Motor Vehicle Ad Valorem Taxes 53

Exhibit #28 County-Wide School Motor Vehicle Ad Valorem Taxes 55

Exhibit #29 Municipal Motor Vehicle Ad Valorem Taxes 56

Exhibit #30 Rates of Taxation 58

Exhibit #31 Special Funds of the Judge of Probate


Summary of Receipts, Disbursements and Balances
October 1, 2013 through September 30, 2017 59

Exhibit #32 Schedule of Charges 61

Order of the Chief Examiner 63


___________________________________________

Office of Judge of Probate


Chambers County
Department of
Examiners of Public Accounts

SUMMARY

Office of Judge of Probate


Chambers County, Alabama
October 1, 2013 through September 30, 2017

The Office of Judge of Probate, Chambers County, Alabama, is responsible for various
Probate Court matters in accordance with the Code of Alabama 1975, Section 12-13-1, and is
responsible for assessing the appropriate fees and court costs for each case under the Court’s
jurisdiction in accordance with the Code of Alabama 1975, Section 12-19-90. The Judge of
Probate, an elected official, is also responsible for issuing and collecting the related fees on
certain business or professional licenses, motor vehicle licenses and special permits, drivers’
licenses, boat registrations, conservation licenses, and marriage licenses and for recording and
collecting taxes on deeds and mortgages in accordance with various provisions of the Code of
Alabama 1975. The Office is also responsible for the assessment and collection of ad
valorem taxes and casual sales and use tax. All fees and taxes collected are distributed in
accordance with prevailing statutes.

Honorable Brandy C. Easlick served as Judge of Probate during the examination period.

Exhibits 2, 9, 16 and 23 contain information on the receipts, disbursements and balances that
were collected by the Judge of Probate during the examination period. Exhibits 3 through 8,
Exhibits 10 through 15, Exhibits 17 through 22, and Exhibits 24 through 29, provide
information on the taxes that were assessed and collected by the Judge of Probate during the
examination period. Taxes were assessed based on the rates shown on Exhibit 30 for the
State, County, Boards of Education and the various municipalities. Exhibit 31 contains
information on the receipts, disbursements and balances of the Special Funds of the Judge of
Probate.

This report presents the results of an examination of the Judge of Probate and a review of
compliance by the Judge of Probate with applicable laws and regulations of the State of
Alabama in accordance with the requirements of the Department of Examiners of Public
Accounts under the authority of the Code of Alabama 1975, Section 41-5A-12, as added by
Act Number 2018-129.

Findings are numbered and reported by the examination period in which the finding originally
occurred.

18-405 A
Instances of noncompliance with state and local laws and regulations and other matters
were found during the examination as shown on the Schedule of State and Local Compliance
and Other Findings and they are summarized below.

CURRENT FINDINGS

 2017-001 relates to the failure of the Judge of Probate to ensure that all money collected is
deposited into the official bank account.

 2017-002 relates to the failure of the Judge of Probate to establish internal controls to
ensure that the transfer of money between bank accounts is authorized.

 2017-003 relates to bank accounts not being reconciled to the cashbook and the failure to
investigate and resolve any differences noted.

 2017-004 relates to the failure of the Judge of Probate to maintain a cashbook in


accordance with the minimum accounting requirements prescribed by the Chief Examiner
of Public Accounts.

Instances of noncompliance with state and local laws and regulations and other matters were
found during prior examinations as shown on the Schedule of State and Local Compliance
and Other Findings and they are summarized below. These instances relate to the period
January 15, 2013 through September 30, 2013.

PRIOR FINDINGS

 2013-001 relates to the failure of the Judge of Probate to maintain a summary of all
remittances to the various agencies for each year.

 2013-002 relates to having an incomplete returned check register.

There were errors in the distribution of collections that resulted in amounts due and overpaid.
Amounts due include amounts at the examination ending date which should have previously
been remitted to the proper agencies. These amounts result from errors in the distribution of
collections, failure to collect all costs that have been levied by a particular agency, or from
calculation errors in the distribution reports. Amounts overpaid include amounts remitted to
an agency by the Judge of Probate in excess of amounts the agency was entitled to receive.

Exhibit 1 summarizes the amounts due and overpaid by the Judge of Probate. Amounts due,
except those for interest earned, were settled at the conclusion of the examination. A refund
petition was furnished to the Judge of Probate for the amounts overpaid.

18-405 B
As reflected on Exhibit 32, the former Bookkeeper of the Judge of Probate’s office was
responsible for deposits where the amount of cash recorded on the deposit slips by the
bookkeeper, and deposited into the bank, was less than the amount of cash collected by the
clerks and verified by the bookkeeper. A letter was sent to the employee requesting
repayment in the amount of $299,861.68. At a meeting before the Chief Examiner, the
employee failed to show just cause as to why these charges should be relieved; therefore,
relief was accordingly denied as evidenced by the Order of the Chief Examiner contained in
this report. The charges remain due and unpaid and, as a result, this report will be certified to
the District Attorney for collection.

The Official was invited to discuss the results of this report at an exit conference. Also in
attendance were representatives from the Department of Examiners of Public Accounts:
Tammy D. Shelley, Audit Manager and Marian B. Hill, Examiner.

18-405 C
This Page Intentionally Blank
Schedule of State and Local
Compliance and Other Findings

D
Schedule of State and Local Compliance and Other Findings
For the Period October 1, 2013 through September 30, 2017

Ref.
No. Finding/Noncompliance
2017-001 Finding:
The Minimum Accounting Requirements for the Office of Judge of Probate, as
prescribed by the Chief Examiner of Public Accounts, require that deposits be
made intact. The Chambers County Judge of Probate has procedures relating to
monies being deposited intact into the Official’s Operating Bank Account on a
daily basis. Each individual clerk collects and receipts money for the day's
transactions. At the end of the day, each clerk retains a pre-determined amount to
be used for the next day's change fund and remits the remaining money to the
bookkeeper. The bookkeeper: (1) generates a computer deposit breakdown report
detailing each individual clerk's collections, specifically an analysis of cash,
checks and credit cards collected for the day's transactions; (2) verifies the money
collected by the individual clerks. If there are any discrepancies identified
between the amounts of cash, checks and credit cards collected by the clerk and
the amounts remitted to the bookkeeper, the bookkeeper and the clerk investigate
and correct any discrepancies; (3) combines all the individual clerks collections
for the day by cash, checks and credit cards and compares it to the deposit
breakdown report; (4) prepares the deposit slip for all cash and checks collected
by all the clerks; and (5) is responsible for taking the money to the bank to be
deposited.
Numerous instances were noted where the amount of cash recorded on the
deposit slip by the bookkeeper, and deposited into the bank, was less than the
amount of cash collected by the clerks and verified by the bookkeeper. These
amounts totaling $299,861.68 are reflected as a charge against an employee as
reflected on Exhibit 32.
Recommendation:
All money collected should be deposited intact in accordance with the Minimum
Accounting Requirements for the Office of Judge of Probate, as prescribed by the
Chief Examiner of Public Accounts.
2017-002 Finding:
An adequate system of internal controls for the Office of Judge of Probate
requires proper controls be in place to ensure that the transfer of money between
bank accounts is properly authorized by the official. Several instances were
noted in which an employee of the Probate Office transferred a total of
$170,000.00 from the Judge of Probate’s Discretionary Fund Accounts to the
Operating Account without the knowledge or approval of the Judge of Probate.
Recommendation:
The Office of Judge of Probate should implement adequate internal controls to
ensure that the transfer of money between bank accounts is properly authorized
by the Judge of Probate.

Office of Judge of Probate E


Chambers County
Schedule of State and Local Compliance and Other Findings
For the Period October 1, 2013 through September 30, 2017

Ref.
No. Finding/Noncompliance
2017-003 Finding:
The Minimum Accounting Requirements for the Office of Judge of Probate, as
prescribed by the Chief Examiner of Public Accounts, require all bank account
balances to be properly reconciled to the cashbook balances monthly and an
analysis of balances on hand to be maintained noting any differences or
reconciling items and investigating those items in a timely manner. During the
examination period, bank account balances were not reconciled to the cashbook
balances nor was an analysis of balances on hand maintained. Differences
between the cashbook and the balances on hand were not investigated nor
resolved in a timely manner.

Recommendation:
All bank account balances should be properly reconciled to the cashbook
balances on a monthly basis and an accurate analysis of balances on hand should
be maintained in accordance with the Minimum Accounting Requirements for the
Office of Judge of Probate, as prescribed by the Chief Examiner of Public
Accounts, and any differences or reconciling items should be investigated
thoroughly and corrections made in a timely manner.
2017-004 Finding:
The Minimum Accounting Requirements for the Office of Judge of Probate, as
prescribed by the Chief Examiner of Public Accounts, require the Judge of
Probate to maintain a cashbook summarizing all accounting activity for a month
to include all daily collections, cash over or short each day of the reporting period
and the actual bank deposit amount. The cashbook should also record
disbursement checks and transfers for the reporting period. All distribution
reports must reconcile to the collections as reflected on the cashbook before
checks are written or transfers made. The collections less the disbursements
should leave a zero balance in the cashbook except for amounts not due to be
remitted which should be identified. During the examination period, the Judge of
Probate did not maintain a cashbook summarizing all accounting activity,
therefore collections and disbursements did not reconcile.

Recommendation:
The Judge of Probate should maintain a cashbook in accordance with the
Minimum Accounting Requirements for the Office of Judge of Probate, as
prescribed by the Chief Examiner of Public Accounts.

Office of Judge of Probate F


Chambers County
Schedule of State and Local Compliance and Other Findings
For the Period October 1, 2013 through September 30, 2017

Ref.
No. Finding/Noncompliance
2013-001 Finding:
The Minimum Accounting Requirements for the Office of Judge of Probate, as
prescribed by the Chief Examiner of Public Accounts, require that a summary of
all remittances to the various agencies be prepared for each year. A summary
was prepared by the Judge of Probate but was not complete and numerous entries
were incorrect.

Recommendation:
The Judge of Probate should prepare an accurate and complete summary of all
remittances to the various agencies each year in accordance with the Minimum
Accounting Requirements for the Office of Judge of Probate, as prescribed by the
Chief Examiner of Public Accounts.
2013-002 Finding:
The Minimum Accounting Requirements for the Office of Judge of Probate, as
prescribed by the Chief Examiner of Public Accounts, require the maintenance of
a returned check register that reflects all returned checks, date returned, date
collected and balances of returned checks that are uncollected at the end of each
month. During the examination period, the Judge of Probate did not maintain a
complete returned check register.

Recommendation:
Returned check records should be complete and a returned check register should
be maintained in accordance with Minimum Accounting Requirements for the
Office of Judge of Probate, as prescribed by the Chief Examiner of Public
Accounts.

Office of Judge of Probate G


Chambers County
Financial Information

1
Summary of Audit Settlement
October 1, 2013 through September 30, 2017

2016-2017
Audit Settlement
Amounts Amounts
Due Overpaid

State of Alabama
Drivers License
General Fund $ $
Highway Traffic and Safety Fund
Total Drivers License
Total State of Alabama

Chambers County
Drivers License
General Fund
Public Highway and Traffic
Total Drivers License
Interest Earned - General Fund 355.01
Interest Earned - Discretionary Fund of Judge of Probate 14.18
Interest Earned - Discretionary Fund of Revenue Commissioner 14.18
Total Chambers County 383.37

Chambers County Schools


Chambers County Board of Education
Ad Valorem Tax
County-Wide Taxes 4,186.11
Total Chambers County Board of Education 4,186.11

Lanett City Board of Education


Ad Valorem Tax
County-Wide Taxes (4,186.11)
Total Lanett City Board of Education (4,186.11)
Total Chambers County Schools 4,186.11 (4,186.11)

Officers and Others


Drivers License
Veterans Living Legacy Trust Fund
Total Officers and Others

Total $ 4,569.48 $ (4,186.11)

Office of Judge of Probate


Chambers County 2 Exhibit #1
2015-2016 2014-2015
Audit Settlement Audit Settlement
Amounts Amounts Amounts Amounts
Due Overpaid Due Overpaid

$ $ (4,437.50) $ $ (2,894.00)
(7,390.50) (7,461.25)
(11,828.00) (10,355.25)
(11,828.00) (10,355.25)

(202.20) (116.40)
(303.30) (174.60)
(505.50) (291.00)
343.90 487.09
14.54 20.74
14.54 20.74
372.98 (505.50) 528.57 (291.00)

(168.50) (97.00)
(168.50) (97.00)

$ 372.98 $ (12,502.00) $ 528.57 $ (10,743.25)

Office of Judge of Probate


Chambers County 3 Exhibit #1
Summary of Audit Settlement
October 1, 2013 through September 30, 2017

2013-2014
Audit Settlement
Amounts Amounts
Due Overpaid

State of Alabama
Drivers License
General Fund $ $ (1,787.00)
Highway Traffic and Safety Fund (1,279.50)
Total Drivers License (3,066.50)
Total State of Alabama (3,066.50)

Chambers County
Drivers License
General Fund (84.60)
Public Highway and Traffic (126.90)
Total Drivers License (211.50)
Interest Earned - General Fund 560.39
Interest Earned - Discretionary Fund of Judge of Probate 20.67
Interest Earned - Discretionary Fund of Revenue Commissioner 20.67
Total Chambers County 601.73 (211.50)

Chambers County Schools


Chambers County Board of Education
Ad Valorem Tax
County-Wide Taxes
Total Chambers County Board of Education

Lanett City Board of Education


Ad Valorem Tax
County-Wide Taxes
Total Lanett City Board of Education
Total Chambers County Schools

Officers and Others


Drivers License
Veterans Living Legacy Trust Fund (70.50)
Total Officers and Others (70.50)

Total $ 601.73 $ (3,348.50)

Office of Judge of Probate


Chambers County 4 Exhibit #1
Combined Combined Net Settlement
Amounts Amounts Amounts Amounts
Due Overpaid Due Overpaid

$ $ (9,118.50) $ $ (9,118.50)
(16,131.25) (16,131.25)
(25,249.75) (25,249.75)
(25,249.75) (25,249.75)

(403.20) (403.20)
(604.80) (604.80)
(1,008.00) (1,008.00)
1,746.39 1,746.39
70.13 70.13
70.13 70.13
1,886.65 (1,008.00) 1,886.65 (1,008.00)

4,186.11 4,186.11
4,186.11 4,186.11

(4,186.11) (4,186.11)
(4,186.11) (4,186.11)
4,186.11 (4,186.11) 4,186.11 (4,186.11)

(336.00) (336.00)
(336.00) (336.00)

$ 6,072.76 $ (30,779.86) $ 6,072.76 $ (30,779.86)

Office of Judge of Probate


Chambers County 5 Exhibit #1
Summary of Receipts and Disbursements
October 1, 2016 through September 30, 2017

Board of
State County Education

Receipts
Motor Vehicle License $ 1,038,518.92 $ 62,965.96 $ 9,042.00
Business-Privilege License 20,175.39 58,689.58
Recordation Tax 138,603.61 69,301.80
Drivers License 120,414.51 9,337.50
Marriage License 5,340.00
Store License 7,980.98
Conservation License 4,377.70
Boat Registrations 32,920.00
Title Fees 59,880.00
Temporary Tags 87.00
Mandatory Liability Insurance Fees 86,940.00 4,830.00
Ad Valorem Tax 264,296.05 914,592.83 553,851.50
Casual Sales Tax 464,806.78 178,510.10 116,149.75
Interest Earned 383.37
Land Redemption by Individuals
Transaction Fees
Special Indexing Fees
Copy Fees
Remote Access Fees
Other Fees
Probate Court
Fiduciary Funds
Total Receipts 2,244,340.94 1,298,611.14 679,043.25

Disbursements
Remittances:
Taxes, Licenses and Fees 2,244,340.94 1,298,227.77 679,043.25
Probate Court
Fiduciary Funds
Total Disbursements 2,244,340.94 1,298,227.77 679,043.25

Beginning Amounts Not Due To Be Remitted:


Probate Court
Fiduciary Funds

Ending Amounts Not Due To Be Remitted:


Probate Court
Fiduciary Funds

Balance Left To Be Settled at September 30, 2017 383.37

Amounts Due 383.37 4,186.11


Amounts Overpaid (4,186.11)
Total $ $ 383.37 $

Office of Judge of Probate


Chambers County 6 Exhibit #2
Officer Fees and Probate
Municipal and Others Commissions Court Total

$ 54,521.71 $ 165.00 $ 73,281.44 $ $ 1,238,495.03


5,530.20 84,395.17
70,108.33 278,013.74
1,799.50 131,551.51
979.00 6,319.00
1,012.39 8,993.37
243.95 4,621.65
3,230.00 36,150.00
11,844.00 71,724.00
43.50 130.50
4,830.00 96,600.00
70,236.35 62,394.90 1,865,371.63
133,069.01 46,974.74 939,510.38
383.37
13,921.16 5.50 13,926.66
115,379.19 115,379.19
12,441.00 12,441.00
8,755.80 8,755.80
19,059.30 19,059.30
1,940.00 1,940.00
36,851.52 36,851.52
85,787.38 85,787.38
257,827.07 171,520.95 282,417.95 122,638.90 5,056,400.20

257,827.07 171,520.95 282,417.95 4,933,377.93


37,263.52 37,263.52
75,673.14 75,673.14
257,827.07 171,520.95 282,417.95 112,936.66 5,046,314.59

1,172.00 1,172.00
62,768.52 62,768.52

760.00 760.00
72,882.76 72,882.76

383.37

4,569.48
(4,186.11)
$ $ $ $ $ 383.37

Office of Judge of Probate


Chambers County 7 Exhibit #2
Summary of Motor Vehicle Ad Valorem Taxes
October 1, 2016 through September 30, 2017

County
State County School
Taxes Taxes Taxes

Assessed Valuations 43,002,580 43,002,580 43,002,580

Receipts
Gross Taxes Assessed $ 279,563.13 $ 959,178.62 $ 589,260.91
Ad Valorem Taxes - Interest 669.29 2,320.32 1,422.00
Ad Valorem Taxes - Penalties 77.26 265.56 162.49
Credit Vouchers Redeemed (5,014.01) (17,199.36) (10,507.52)
Receipts for Credit (1,603.28) (5,499.55) (3,409.24)
Sub-Total 273,692.39 939,065.59 576,928.64
Commissions Allowed (10,272.34) (25,348.76) (23,077.14)
Redemption Fees 876.00 876.00
Total 264,296.05 914,592.83 553,851.50

Disbursements
Remittances 264,296.05 914,592.83 553,851.50
Amounts Due 4,186.11
Sub-Total 264,296.05 914,592.83 558,037.61
Amounts Overpaid (4,186.11)
Total $ 264,296.05 $ 914,592.83 $ 553,851.50

Office of Judge of Probate


Chambers County 8 Exhibit #3
Municipal
Taxes Commissions Total

8,400,980

$ 75,272.81 $ $ 1,903,275.47
224.76 4,636.37
41.04 546.35
(1,142.04) (33,862.93)
(463.56) (10,975.63)
73,933.01 1,863,619.63
(3,696.66) 62,394.90
1,752.00
70,236.35 62,394.90 1,865,371.63

70,236.35 62,394.90 1,865,371.63


4,186.11
70,236.35 62,394.90 1,869,557.74
(4,186.11)
$ 70,236.35 $ 62,394.90 $ 1,865,371.63

Office of Judge of Probate


Chambers County 9 Exhibit #3
State Motor Vehicle Ad Valorem Taxes
October 1, 2016 through September 30, 2017

General Soldier

Assessed Valuations 43,002,580 43,002,580

Receipts
Gross Taxes Assessed $ 107,524.28 $ 43,009.71
Ad Valorem Taxes - Interest 257.99 100.65
Ad Valorem Taxes - Penalties 29.89 12.15
Credit Vouchers Redeemed (1,928.28) (771.63)
Receipts for Credit (616.55) (246.77)
Sub-Total 105,267.33 42,104.11
Commissions Allowed (3,535.34) (1,684.16)
Redemption Fees 876.00
Total 102,607.99 40,419.95

Disbursements
Remittances 102,607.99 40,419.95
Total $ 102,607.99 $ 40,419.95

Office of Judge of Probate


Chambers County 10 Exhibit #4
School Total

43,002,580

$ 129,029.14 $ 279,563.13
310.65 669.29
35.22 77.26
(2,314.10) (5,014.01)
(739.96) (1,603.28)
126,320.95 273,692.39
(5,052.84) (10,272.34)
876.00
121,268.11 264,296.05

121,268.11 264,296.05
$ 121,268.11 $ 264,296.05

Office of Judge of Probate


Chambers County 11 Exhibit #4
County Motor Vehicle Ad Valorem Taxes
October 1, 2016 through September 30, 2017

Road
General and Bridge

Assessed Valuations 43,002,580 43,002,580

Receipts
Gross Taxes Assessed $ 524,766.58 $ 176,353.76
Ad Valorem Taxes - Interest 1,272.25 426.72
Ad Valorem Taxes - Penalties 144.72 48.69
Credit Vouchers Redeemed (9,409.57) (3,162.39)
Receipts for Credit (3,008.84) (1,011.09)
Sub-Total 513,765.14 172,655.69
Commissions Allowed (11,705.30) (6,906.22)
Redemption Fees 876.00
Total 502,935.84 165,749.47

Disbursements
Remittances 502,935.84 165,749.47
Total $ 502,935.84 $ 165,749.47

Office of Judge of Probate


Chambers County 12 Exhibit #5
Hospital Library Total

43,002,580 43,002,580

$ 172,038.85 $ 86,019.43 $ 959,178.62


415.84 205.51 2,320.32
47.61 24.54 265.56
(3,084.94) (1,542.46) (17,199.36)
(986.46) (493.16) (5,499.55)
168,430.90 84,213.86 939,065.59
(6,737.24) (25,348.76)
876.00
161,693.66 84,213.86 914,592.83

161,693.66 84,213.86 914,592.83


$ 161,693.66 $ 84,213.86 $ 914,592.83

Office of Judge of Probate


Chambers County 13 Exhibit #5
County School Motor Vehicle Ad Valorem Taxes
October 1, 2016 through September 30, 2017

County-Wide District 1

Assessed Valuations 43,002,580 11,592,720

Receipts
Gross Taxes Assessed $ 412,907.15 $ 47,536.36
Ad Valorem Taxes - Interest 995.28 118.60
Ad Valorem Taxes - Penalties 113.80 12.30
Credit Vouchers Redeemed (7,405.04) (726.80)
Receipts for Credit (2,367.74) (242.81)
Sub-Total 404,243.45 46,697.65
Commissions Allowed (16,169.74) (1,867.90)
Total 388,073.71 44,829.75

Disbursements
Remittances 388,073.71 44,829.75
Amounts Due 4,186.11
Sub-Total 392,259.82 44,829.75
Amounts Overpaid (4,186.11)
Total $ 388,073.71 $ 44,829.75

Office of Judge of Probate


Chambers County 14 Exhibit #6
District 2 District 3 Total

25,676,640 5,733,220

$ 105,309.01 $ 23,508.39 $ 589,260.91


233.56 74.56 1,422.00
22.65 13.74 162.49
(2,037.18) (338.50) (10,507.52)
(642.64) (156.05) (3,409.24)
102,885.40 23,102.14 576,928.64
(4,115.42) (924.08) (23,077.14)
98,769.98 22,178.06 553,851.50

98,769.98 22,178.06 553,851.50


4,186.11
98,769.98 22,178.06 558,037.61
(4,186.11)
$ 98,769.98 $ 22,178.06 $ 553,851.50

Office of Judge of Probate


Chambers County 15 Exhibit #6
This Page Intentionally Blank
County-Wide School Motor Vehicle Ad Valorem Taxes
October 1, 2016 through September 30, 2017

Chambers County Lanett City Total


Board Board County-Wide
of Education of Education School Tax

Allocation Determined By State


Superintendent of Education 81.13047% 18.86953% 100.00%

Receipts
Gross Taxes Assessed $ 334,993.51 $ 77,913.64 $ 412,907.15
Ad Valorem Taxes - Interest 807.48 187.80 995.28
Ad Valorem Taxes - Penalties 92.33 21.47 113.80
Credit Vouchers Redeemed (6,007.74) (1,397.30) (7,405.04)
Receipts for Credit (1,920.96) (446.78) (2,367.74)
Sub-Total 327,964.62 76,278.83 404,243.45
Commissions Allowed (13,118.60) (3,051.14) (16,169.74)
Total 314,846.02 73,227.69 388,073.71

Disbursements
Remittances 310,659.91 77,413.80 388,073.71
Amounts Due 4,186.11 4,186.11
Sub-Total 314,846.02 77,413.80 392,259.82
Amounts Overpaid (4,186.11) (4,186.11)
Total $ 314,846.02 $ 73,227.69 $ 388,073.71

Office of Judge of Probate


Chambers County 16 Exhibit #7
Municipal Motor Vehicle Ad Valorem Taxes
October 1, 2016 through September 30, 2017

Lanett
General School LaFayette

Assessed Valuations 5,733,220 5,733,220 2,558,380

Receipts
Gross Taxes Assessed $ 28,666.07 $ 28,666.07 $ 17,393.77
Ad Valorem Taxes - Interest 91.23 91.22 41.58
Ad Valorem Taxes - Penalties 16.84 16.84 7.32
Credit Vouchers Redeemed (412.79) (412.79) (304.63)
Receipts for Credit (190.31) (190.30) (70.57)
Sub-Total 28,171.04 28,171.04 17,067.47
Commissions Allowed (1,408.56) (1,408.54) (853.38)
Total 26,762.48 26,762.50 16,214.09

Disbursements
Remittances 26,762.48 26,762.50 16,214.09
Total $ 26,762.48 $ 26,762.50 $ 16,214.09

Office of Judge of Probate


Chambers County 17 Exhibit #8
Five Points Waverly Total

17,140 92,240 8,400,980

$ 85.70 $ 461.20 $ 75,272.81


0.31 0.42 224.76
0.04 41.04
(11.83) (1,142.04)
(12.38) (463.56)
86.01 437.45 73,933.01
(4.30) (21.88) (3,696.66)
81.71 415.57 70,236.35

81.71 415.57 70,236.35


$ 81.71 $ 415.57 $ 70,236.35

Office of Judge of Probate


Chambers County 18 Exhibit #8
Summary of Receipts and Disbursements
October 1, 2015 through September 30, 2016

Board of
State County Education

Receipts
Motor Vehicle License $ 1,037,413.39 $ 62,054.98 $ 9,526.15
Business-Privilege License 19,185.94 57,499.57
Recordation Tax 133,884.82 66,942.41
Drivers License 129,957.25 9,639.25
Store License 8,614.33
Conservation License 5,686.00
Boat Registrations 34,835.00
Title Fees 58,915.00
Temporary Tags 58.50
Mandatory Liability Insurance Fees 34,020.00 1,890.00
Ad Valorem Tax 274,991.21 951,315.45 576,069.33
Casual Sales Tax 467,908.00 151,021.39 121,137.09
Interest Earned 372.98
Land Redemptions by Individuals
Transaction Fees
Special Indexing Fees
Copy Fees
Remote Access Fees
Other Fees
Probate Court
Fiduciary Funds
Total Receipts 2,205,469.44 1,300,736.03 706,732.57

Disbursements
Remittances:
Taxes, Licenses and Fees 2,217,297.44 1,300,868.55 706,732.57
Probate Court
Fiduciary Funds
Total Disbursements 2,217,297.44 1,300,868.55 706,732.57

Beginning Amounts Not Due To Be Remitted:


Probate Court
Fiduciary Funds

Ending Amounts Not Due To Be Remitted:


Probate Court
Fiduciary Funds

Balance Left To Be Settled at September 30, 2016 (11,828.00) (132.52)

Amounts Due 372.98


Amounts Overpaid (11,828.00) (505.50)
Total $ (11,828.00) $ (132.52) $

Office of Judge of Probate


Chambers County 19 Exhibit #9
Officer Fees and Probate
Municipal and Others Commissions Court Total

$ 55,256.28 $ 199.88 $ 73,010.82 $ $ 1,237,461.50


5,025.25 81,710.76
69,020.63 269,847.86
1,900.50 141,497.00
1,038.37 9,652.70
226.45 5,912.45
3,406.00 38,241.00
11,766.00 70,681.00
24.25 82.75
1,890.00 37,800.00
71,968.89 64,724.68 1,939,069.56
157,630.38 49,254.03 946,950.89
372.98
54,943.85 10.00 54,953.85
108,569.45 108,569.45
12,291.00 12,291.00
10,150.00 10,150.00
17,693.00 17,693.00
1,880.00 1,880.00
37,368.35 37,368.35
10,644.37 10,644.37
284,855.55 205,747.68 281,276.48 48,012.72 5,032,830.47

284,855.55 205,916.18 281,276.48 4,996,946.77


36,842.35 36,842.35
77,543.37 77,543.37
284,855.55 205,916.18 281,276.48 114,385.72 5,111,332.49

646.00 646.00
129,667.52 129,667.52

1,172.00 1,172.00
62,768.52 62,768.52

(168.50) (12,129.02)

372.98
(168.50) (12,502.00)
$ $ (168.50) $ $ $ (12,129.02)

Office of Judge of Probate


Chambers County 20 Exhibit #9
Summary of Motor Vehicle Ad Valorem Taxes
October 1, 2015 through September 30, 2016

County
State County School
Taxes Taxes Taxes

Assessed Valuations 44,830,420 44,830,420 44,830,420

Receipts
Gross Taxes Assessed $ 291,397.73 $ 999,743.14 $ 614,232.51
Ad Valorem Taxes - Interest 693.14 2,399.71 1,469.98
Ad Valorem Taxes - Penalties 96.43 327.64 201.13
Credit Vouchers Redeemed (4,640.11) (15,916.72) (9,730.71)
Receipts for Credit (2,881.10) (9,883.24) (6,100.68)
Sub-Total 284,666.09 976,670.53 600,072.23
Commissions Allowed (10,626.88) (26,307.08) (24,002.90)
Redemption Fees 952.00 952.00
Total 274,991.21 951,315.45 576,069.33

Disbursements
Remittances 274,991.21 951,315.45 576,069.33
Total $ 274,991.21 $ 951,315.45 $ 576,069.33

Office of Judge of Probate


Chambers County 21 Exhibit #10
Municipal
Taxes Commissions Total

8,662,920

$ 77,272.96 $ $ 1,982,646.34
230.70 4,793.53
45.24 670.44
(1,062.20) (31,349.74)
(729.99) (19,595.01)
75,756.71 1,937,165.56
(3,787.82) 64,724.68
1,904.00
71,968.89 64,724.68 1,939,069.56

71,968.89 64,724.68 1,939,069.56


$ 71,968.89 $ 64,724.68 $ 1,939,069.56

Office of Judge of Probate


Chambers County 22 Exhibit #10
State Motor Vehicle Ad Valorem Taxes
October 1, 2015 through September 30, 2016

General Soldier

Assessed Valuations 44,830,420 44,830,420

Receipts
Gross Taxes Assessed $ 112,076.05 $ 44,830.42
Ad Valorem Taxes - Interest 267.36 104.38
Ad Valorem Taxes - Penalties 37.25 15.02
Credit Vouchers Redeemed (1,784.67) (714.01)
Receipts for Credit (1,108.09) (443.34)
Sub-Total 109,487.90 43,792.47
Commissions Allowed (3,619.76) (1,751.70)
Redemption Fees 952.00
Total 106,820.14 42,040.77

Disbursements
Remittances 106,820.14 42,040.77
Total $ 106,820.14 $ 42,040.77

Office of Judge of Probate


Chambers County 23 Exhibit #11
School Total

44,830,420

$ 134,491.26 $ 291,397.73
321.40 693.14
44.16 96.43
(2,141.43) (4,640.11)
(1,329.67) (2,881.10)
131,385.72 284,666.09
(5,255.42) (10,626.88)
952.00
126,130.30 274,991.21

126,130.30 274,991.21
$ 126,130.30 $ 274,991.21

Office of Judge of Probate


Chambers County 24 Exhibit #11
County Motor Vehicle Ad Valorem Taxes
October 1, 2015 through September 30, 2016

Road
General and Bridge

Assessed Valuations 44,830,420 44,830,420

Receipts
Gross Taxes Assessed $ 546,928.02 $ 183,832.60
Ad Valorem Taxes - Interest 1,315.77 440.86
Ad Valorem Taxes - Penalties 179.93 59.83
Credit Vouchers Redeemed (8,707.95) (2,926.50)
Receipt for Credit (5,407.07) (1,817.12)
Sub-Total 534,308.70 179,589.67
Commissions Allowed (12,116.18) (7,183.58)
Redemptions Fees 952.00
Total 523,144.52 172,406.09

Disbursements
Remittances 523,144.52 172,406.09
Total $ 523,144.52 $ 172,406.09

Office of Judge of Probate


Chambers County 25 Exhibit #12
Hospital Library Total

44,830,420 44,380,420

$ 179,321.68 $ 89,660.84 $ 999,743.14


430.14 212.94 2,399.71
58.51 29.37 327.64
(2,854.80) (1,427.47) (15,916.72)
(1,772.66) (886.39) (9,883.24)
175,182.87 87,589.29 976,670.53
(7,007.32) (26,307.08)
952.00
168,175.55 87,589.29 951,315.45

168,175.55 87,589.29 951,315.45


$ 168,175.55 $ 87,589.29 $ 951,315.45

Office of Judge of Probate


Chambers County 26 Exhibit #12
County School Motor Vehicle Ad Valorem Taxes
October 1, 2015 through September 30, 2016

County-Wide District 1

Assessed Valuations 44,830,420 12,679,000

Receipts
Gross Taxes Assessed $ 430,399.91 $ 52,003.43
Ad Valorem Taxes - Interest 1,029.12 127.48
Ad Valorem Taxes - Penalties 141.30 12.46
Credit Vouchers Redeemed (6,852.71) (800.08)
Receipts for Credit (4,254.97) (701.43)
Sub-Total 420,462.65 50,641.86
Commissions Allowed (16,818.50) (2,025.68)
Total 403,644.15 48,616.18

Disbursements
Remittances 403,644.15 48,616.18
Total $ 403,644.15 $ 48,616.18

Office of Judge of Probate


Chambers County 27 Exhibit #13
District 2 District 3 Total

26,339,380 5,812,040

$ 108,006.18 $ 23,822.99 $ 614,232.51


241.37 72.01 1,469.98
32.45 14.92 201.13
(1,754.94) (322.98) (9,730.71)
(925.61) (218.67) (6,100.68)
105,599.45 23,368.27 600,072.23
(4,223.98) (934.74) (24,002.90)
101,375.47 22,433.53 576,069.33

101,375.47 22,433.53 576,069.33


$ 101,375.47 $ 22,433.53 $ 576,069.33

Office of Judge of Probate


Chambers County 28 Exhibit #13
This Page Intentionally Blank
County-Wide School Motor Vehicle Ad Valorem Taxes
October 1, 2015 through September 30, 2016

Chambers County Lanett City Total


Board Board County-Wide
of Education of Education School Tax

Allocation Determined By State


Superintendent of Education 80.05178% 19.94822% 100.00%

Receipts
Gross Taxes Assessed $ 344,542.79 $ 85,857.12 $ 430,399.91
Ad Valorem Taxes - Interest 823.83 205.29 1,029.12
Ad Valorem Taxes - Penalties 113.11 28.19 141.30
Credit Vouchers Redeemed (5,485.72) (1,366.99) (6,852.71)
Receipts for Credit (3,406.18) (848.79) (4,254.97)
Sub-Total 336,587.83 83,874.82 420,462.65
Commissions Allowed (13,463.50) (33,545.00) (16,818.50)
Total 323,124.33 50,329.82 403,644.15

Disbursements
Remittances 323,124.33 80,519.82 403,644.15
Total $ 323,124.33 $ 80,519.82 $ 403,644.15

Office of Judge of Probate


Chambers County 29 Exhibit #14
Municipal Motor Vehicle Ad Valorem Taxes
October 1, 2015 through September 30, 2016

Lanett
General School LaFayette

Assessed Valuations 5,812,040 5,812,040 2,736,220

Receipts
Gross Taxes Assessed $ 29,046.30 $ 29,046.30 $ 18,607.06
Ad Valorem Taxes - Interest 88.36 88.35 52.86
Ad Valorem Taxes - Penalties 18.33 18.33 8.58
Credit Vouchers Redeemed (393.83) (393.83) (269.64)
Receipts for Credit (266.65) (266.64) (189.80)
Sub-Total 28,492.51 28,492.51 18,209.06
Commissions Allowed (1,424.62) (1,424.62) (910.46)
Total 27,067.89 27,067.89 17,298.60

Disbursements
Remittances 27,067.89 27,067.89 17,298.60
Total $ 27,067.89 $ 27,067.89 $ 17,298.60

Office of Judge of Probate


Chambers County 30 Exhibit #15
Five Points Waverly Total

33,800 80,860 8,662,920

$ 169.00 $ 404.30 $ 77,272.96


0.45 0.68 230.70
45.24
(4.90) (1,062.20)
(6.90) (729.99)
157.65 404.98 75,756.71
(7.88) (20.24) (3,787.82)
149.77 384.74 71,968.89

149.77 384.74 71,968.89


$ 149.77 $ 384.74 $ 71,968.89

Office of Judge of Probate


Chambers County 31 Exhibit #15
Summary of Receipts and Disbursements
October 1, 2014 through September 30, 2015

Board of
State County Education

Receipts
Motor Vehicle License $ 1,021,338.48 $ 61,818.12 $ 7,300.59
Business-Privilege License 20,558.96 61,474.71
Recordation Tax 166,653.35 83,326.68
Drivers License 112,823.75 9,186.00
Marriage License 3,660.00
Store License 9,172.44
Conservation License 5,671.90
Boat Registrations 33,761.00
Title Fees 55,550.00
Temporary Tags 106.50
Mandatory Liability Insurance Fees 18,540.00 1,030.00
Ad Valorem Tax 263,570.76 912,051.96 552,345.96
Casual Sales Tax 456,644.00 46,577.79 116,854.95
Interest Earned 528.57
Land Redemptions by Individuals
Transaction Fees
Special Indexing Fees
Copy Fees
Remote Access Fees
Other Fees
Probate Court
Fiduciary Funds
Total Receipts 2,168,051.14 1,175,993.83 676,501.50

Disbursements
Remittances:
Taxes, Licenses and Fees 2,178,406.39 1,175,756.26 676,501.50
Probate Court
Fiduciary Funds
Total Disbursements 2,178,406.39 1,175,756.26 676,501.50

Beginning Amounts Not Due To Be Remitted:


Fiduciary Funds

Ending Amounts Not Due To Be Remitted:


Probate Court
Fiduciary Funds

Balance Left To Be Settled at September 30, 2015 (10,355.25) 237.57

Amounts Due 528.57


Amounts Overpaid (10,355.25) (291.00)
Total $ (10,355.25) $ 237.57 $

Office of Judge of Probate


Chambers County 32 Exhibit #16
Officer Fees and Probate
Municipal and Others Commissions Court Total

$ 55,220.98 $ 106.89 $ 72,396.49 $ $ 1,218,181.55


6,177.44 88,211.11
68,737.10 318,717.13
1,922.50 123,932.25
2,002.00 5,662.00
1,099.99 10,272.43
229.15 5,901.05
3,320.00 37,081.00
11,085.00 66,635.00
52.75 159.25
1,030.00 20,600.00
72,747.49 62,374.86 1,863,091.03
129,307.63 46,577.79 795,962.16
528.57
25,859.98 12.50 25,872.48
109,530.00 109,530.00
12,296.25 12,296.25
12,994.68 12,994.68
15,747.00 15,747.00
1,706.00 1,706.00
36,028.30 36,028.30
6,000.00 6,000.00
257,276.10 178,457.30 276,801.07 42,028.30 4,775,109.24

257,276.10 178,554.30 276,801.07 4,743,295.62


35,382.30 35,382.30
505,011.38 505,011.38
257,276.10 178,554.30 276,801.07 540,393.68 5,283,689.30

628,678.90 628,678.90

646.00 646.00
129,667.52 129,667.52

(97.00) (10,214.68)

528.57
(97.00) (10,743.25)
$ $ (97.00) $ $ $ (10,214.68)

Office of Judge of Probate


Chambers County 33 Exhibit #16
Summary of Motor Vehicle Ad Valorem Taxes
October 1, 2014 through September 30, 2015

County
State County School
Taxes Taxes Taxes

Assessed Valuations 42,892,460 42,892,460 42,892,460

Receipts
Gross Taxes Assessed $ 278,800.99 $ 956,512.47 $ 587,694.61
Ad Valorem Taxes - Interest 702.59 2,434.08 1,491.20
Ad Valorem Taxes - Penalties 89.50 302.29 185.57
Credit Vouchers Redeemed (2,475.28) (8,489.36) (5,201.26)
Receipts for Credit (4,172.84) (14,298.14) (8,809.74)
Sub-Total 272,944.96 936,461.34 575,360.38
Commissions Allowed (10,248.20) (25,283.38) (23,014.42)
Redemption Fees 874.00 874.00
Total 263,570.76 912,051.96 552,345.96

Disbursements
Remittances 263,570.76 912,051.96 552,345.96
Total $ 263,570.76 $ 912,051.96 $ 552,345.96

Office of Judge of Probate


Chambers County 34 Exhibit #17
Municipal
Taxes Commissions Total

8,707,300

$ 77,998.91 $ $ 1,901,006.98
224.83 4,852.70
27.73 605.09
(554.39) (16,720.29)
(1,120.73) (28,401.45)
76,576.35 1,861,343.03
(3,828.86) 62,374.86
1,748.00
72,747.49 62,374.86 1,863,091.03

72,747.49 62,374.86 1,863,091.03


$ 72,747.49 $ 62,374.86 $ 1,863,091.03

Office of Judge of Probate


Chambers County 35 Exhibit #17
State Motor Vehicle Ad Valorem Taxes
October 1, 2014 through September 30, 2015

General Soldier

Assessed Valuations 42,892,460 42,892,460

Receipts
Gross Taxes Assessed $ 107,231.15 $ 42,892.46
Ad Valorem Taxes - Interest 270.97 105.77
Ad Valorem Taxes - Penalties 34.56 14.01
Credit Vouchers Redeemed (952.00) (380.89)
Receipts for Credit (1,604.72) (642.28)
Sub-Total 104,979.96 41,989.07
Commissions Allowed (3,529.60) (1,679.56)
Redemption Fees 874.00
Total 102,324.36 40,309.51

Disbursements
Remittances 102,324.36 40,309.51
Total $ 102,324.36 $ 40,309.51

Office of Judge of Probate


Chambers County 36 Exhibit #18
School Total

42,892,460

$ 128,677.38 $ 278,800.99
325.85 702.59
40.93 89.50
(1,142.39) (2,475.28)
(1,925.84) (4,172.84)
125,975.93 272,944.96
(5,039.04) (10,248.20)
874.00
120,936.89 263,570.76

120,936.89 263,570.76
$ 120,936.89 $ 263,570.76

Office of Judge of Probate


Chambers County 37 Exhibit #18
County Motor Vehicle Ad Valorem Taxes
October 1, 2014 through September 30, 2015

Road
General and Bridge

Assessed Valuations 42,892,460 42,892,460

Receipts
Gross Taxes Assessed $ 523,264.67 $ 175,893.04
Ad Valorem Taxes - Interest 1,334.47 447.70
Ad Valorem Taxes - Penalties 166.50 55.05
Credit Vouchers Redeemed (4,645.34) (1,561.26)
Receipts for Credit (7,830.96) (2,631.78)
Sub-Total 512,289.34 172,202.75
Commissions Allowed (11,675.78) (6,888.12)
Redemption Fees 874.00
Total 501,487.56 165,314.63

Disbursements
Remittances 501,487.56 165,314.63
Total $ 501,487.56 $ 165,314.63

Office of Judge of Probate


Chambers County 38 Exhibit #19
Hospital Library Total

42,892,460 42,892,460

$ 171,569.84 $ 85,784.92 $ 956,512.47


436.19 215.72 2,434.08
53.83 26.91 302.29
(1,521.28) (761.48) (8,489.36)
(2,551.76) (1,283.64) (14,298.14)
167,986.82 83,982.43 936,461.34
(6,719.48) (25,283.38)
874.00
161,267.34 83,982.43 912,051.96

161,267.34 83,982.43 912,051.96


$ 161,267.34 $ 83,982.43 $ 912,051.96

Office of Judge of Probate


Chambers County 39 Exhibit #19
County School Motor Vehicle Ad Valorem Taxes
October 1, 2014 through September 30, 2015

County-Wide District 1

Assessed Valuations 42,892,460 12,097,920

Receipts
Gross Taxes Assessed $ 411,801.57 $ 49,610.72
Ad Valorem Taxes - Interest 1,043.50 145.33
Ad Valorem Taxes - Penalties 130.52 14.32
Credit Vouchers Redeemed (3,655.62) (556.49)
Receipts for Credit (6,162.49) (691.81)
Sub-Total 403,157.48 48,522.07
Commissions Allowed (16,126.30) (1,940.88)
Total 387,031.18 46,581.19

Disbursements
Remittances 387,031.18 46,581.19
Total $ 387,031.18 $ 46,581.19

Office of Judge of Probate


Chambers County 40 Exhibit #20
District 2 District 3 Total

24,833,780 5,960,760

$ 101,851.88 $ 24,430.44 $ 587,694.61


237.65 64.72 1,491.20
34.59 6.14 185.57
(838.13) (151.02) (5,201.26)
(1,617.55) (337.89) (8,809.74)
99,668.44 24,012.39 575,360.38
(3,986.74) (960.50) (23,014.42)
95,681.70 23,051.89 552,345.96

95,681.70 23,051.89 552,345.96


$ 95,681.70 $ 23,051.89 $ 552,345.96

Office of Judge of Probate


Chambers County 41 Exhibit #20
This Page Intentionally Blank
County-Wide School Motor Vehicle Ad Valorem Taxes
October 1, 2014 through September 30, 2015

Chambers County Lanett City Total


Board Board County-Wide
of Education of Education School Tax

Allocation Determined By State


Superintendent of Education 80.50890% 19.49110% 100.00%

Receipts
Gross Taxes Assessed $ 331,536.91 $ 80,264.66 $ 411,801.57
Ad Valorem Taxes - Interest 840.11 203.39 1,043.50
Ad Valorem Taxes - Penalties 105.08 25.44 130.52
Credit Vouchers Redeemed (2,943.10) (712.52) (3,655.62)
Receipts for Credit (4,961.35) (1,201.14) (6,162.49)
Sub-Total 324,577.65 78,579.83 403,157.48
Commissions Allowed (12,983.10) (3,143.20) (16,126.30)
Total 311,594.55 75,436.63 387,031.18

Disbursements
Remittances 311,594.55 75,436.63 387,031.18
Total $ 311,594.55 $ 75,436.63 $ 387,031.18

Office of Judge of Probate


Chambers County 42 Exhibit #21
Municipal Motor Vehicle Ad Valorem Taxes
October 1, 2014 through September 30, 2015

Lanett
General School LaFayette

Assessed Valuations 5,960,760 5,960,760 2,606,760

Receipts
Gross Taxes Assessed $ 29,786.20 $ 29,786.20 $ 17,727.61
Ad Valorem Taxes - Interest 78.97 78.97 65.43
Ad Valorem Taxes - Penalties 7.59 7.59 12.55
Credit Vouchers Redeemed (184.19) (184.18) (186.02)
Receipts for Credit (411.98) (411.98) (292.84)
Sub-Total 29,276.59 29,276.60 17,326.73
Commissions Allowed (1,463.84) (1,463.84) (866.34)
Total 27,812.75 27,812.76 16,460.39

Disbursements
Remittances 27,812.75 27,812.76 16,460.39
Total $ 27,812.75 $ 27,812.76 $ 16,460.39

Office of Judge of Probate


Chambers County 43 Exhibit #22
Five Points Waverly Total

54,640 85,140 8,707,300

$ 273.20 $ 425.70 $ 77,998.91


1.00 0.46 224.83
27.73
(554.39)
(3.93) (1,120.73)
274.20 422.23 76,576.35
(13.72) (21.12) (3,828.86)
260.48 401.11 72,747.49

260.48 401.11 72,747.49


$ 260.48 $ 401.11 $ 72,747.49

Office of Judge of Probate


Chambers County 44 Exhibit #22
Summary of Receipts and Disbursements
October 1, 2013 through September 30, 2014

Board of
State County Education

Receipts
Motor Vehicle License $ 998,291.18 $ 65,335.92 $ 8,091.06
Business-Privilege License 21,812.84 61,928.00
Recordation Tax 98,233.50 49,116.75
Drivers License 96,262.50 10,971.00
Marriage License 9,000.00
Store License 9,214.23
Conservation License 5,285.05
Boat Registrations 35,048.00
Title Fees 55,210.00
Temporary Tags 415.50
Mandatory Liability Insurance Fees 10,440.00 580.00
Ad Valorem Tax 248,708.40 831,072.53 521,728.81
Casual Sales Tax 388,346.10 149,141.83 99,788.09
Interest Earned 601.73
Land Redemptions by Individuals
Transaction Fees
Special Indexing Fees
Copy Fees
Remote Access Fees
Other Fees
Probate Court
Fiduciary Funds
Total Receipts 1,976,267.30 1,168,747.76 629,607.96

Disbursements
Remittances:
Taxes, Licenses and Fees 1,979,333.80 1,168,357.53 629,607.96
Probate Court
Fiduciary Funds
Total Disbursements 1,979,333.80 1,168,357.53 629,607.96

Beginning Amounts Not Due To Be Remitted:


Fiduciary Funds

Ending Amounts Not Due To Be Remitted:


Fiduciary Funds

Balance Left To Be Settled at September 30, 2014 (3,066.50) 390.23

Amounts Due 601.73


Amounts Overpaid (3,066.50) (211.50)
Total $ (3,066.50) $ 390.23 $

Office of Judge of Probate


Chambers County 45 Exhibit #23
Officer Fees and Probate
Municipal and Others Commissions Court Total

$ 47,650.91 $ 192.39 $ 72,054.12 $ $ 1,191,615.58


5,373.76 89,114.60
61,206.52 208,556.77
2,347.00 109,580.50
5,730.00 14,730.00
1,109.63 10,323.86
262.60 5,547.65
3,432.00 38,480.00
11,712.00 66,922.00
207.75 623.25
580.00 11,600.00
76,240.66 58,212.25 1,735,962.65
127,288.82 40,239.45 804,804.29
601.73
28,529.10 10.50 28,539.60
108,971.25 108,971.25
11,479.00 11,479.00
15,335.25 15,335.25
10,865.00 10,865.00
1,436.00 1,436.00
48,238.23 48,238.23
569,911.28 569,911.28
251,180.39 177,718.99 261,566.58 618,149.51 5,083,238.49

251,180.39 177,789.49 261,566.58 4,467,835.75


48,238.23 48,238.23
170,368.68 170,368.68
251,180.39 177,789.49 261,566.58 218,606.91 4,686,442.66

229,136.30 229,136.30

628,678.90 628,678.90

(70.50) (2,746.77)

601.73
(70.50) (3,348.50)
$ $ (70.50) $ $ $ (2,746.77)

Office of Judge of Probate


Chambers County 46 Exhibit #23
Summary of Motor Vehicle Ad Valorem Taxes
October 1, 2013 through September 30, 2014

County
State County School
Taxes Taxes Taxes

Assessed Valuations 40,376,340 40,376,340 40,376,340

Receipts
Gross Taxes Assessed $ 262,444.74 $ 867,322.05 $ 553,224.56
Ad Valorem Taxes - Interest 628.57 2,104.64 1,338.11
Ad Valorem Taxes - Penalties 92.59 299.81 192.12
Credit Vouchers Redeemed (1,811.40) (5,674.31) (3,456.71)
Receipts for Credit (3,601.74) (10,989.08) (7,830.61)
Sub-Total 257,752.76 853,063.11 543,467.47
Commissions Allowed (9,757.36) (22,703.58) (21,738.66)
Redemption Fees 713.00 713.00
Total 248,708.40 831,072.53 521,728.81

Disbursements
Remittances 248,708.40 831,072.53 521,728.81
Total $ 248,708.40 $ 831,072.53 $ 521,728.81

Office of Judge of Probate


Chambers County 47 Exhibit #24
Municipal
Taxes Commissions Total

9,023,020

$ 81,591.06 $ $ 1,764,582.41
206.63 4,277.95
32.07 616.59
(423.35) (11,365.77)
(1,153.10) (23,574.53)
80,253.31 1,734,536.65
(4,012.65) 58,212.25
1,426.00
76,240.66 58,212.25 1,735,962.65

76,240.66 58,212.25 1,735,962.65


$ 76,240.66 $ 58,212.25 $ 1,735,962.65

Office of Judge of Probate


Chambers County 48 Exhibit #24
State Motor Vehicle Ad Valorem Taxes
October 1, 2013 through September 30, 2014

General Soldier

Assessed Valuations 40,376,340 40,376,340

Receipts
Gross Taxes Assessed $ 100,940.85 $ 40,376.34
Ad Valorem Taxes - Interest 242.52 94.47
Ad Valorem Taxes - Penalties 35.68 14.47
Credit Vouchers Redeemed (696.64) (278.77)
Receipts for Credit (1,385.23) (554.22)
Sub-Total 99,137.18 39,652.29
Commissions Allowed (3,412.74) (1,586.09)
Redemption Fees 713.00
Total 96,437.44 38,066.20

Disbursements
Remittances 96,437.44 38,066.20
Total $ 96,437.44 $ 38,066.20

Office of Judge of Probate


Chambers County 49 Exhibit #25
School Total

40,376,340

$ 121,127.55 $ 262,444.74
291.58 628.57
42.44 92.59
(835.99) (1,811.40)
(1,662.29) (3,601.74)
118,963.29 257,752.76
(4,758.53) (9,757.36)
713.00
114,204.76 248,708.40

114,204.76 248,708.40
$ 114,204.76 $ 248,708.40

Office of Judge of Probate


Chambers County 50 Exhibit #25
County Motor Vehicle Ad Valorem Taxes
October 1, 2013 through September 30, 2014

Road
General and Bridge

Assessed Valuations 40,376,340 40,376,340

Receipts
Gross Taxes Assessed $ 492,566.60 $ 165,576.61
Ad Valorem Taxes - Interest 1,210.76 400.55
Ad Valorem Taxes - Penalties 172.25 56.96
Credit Vouchers Redeemed (3,399.25) (1,142.49)
Receipts for Credit (6,720.29) (2,310.53)
Sub-Total 483,830.07 162,581.10
Commissions Allowed (11,106.59) (6,503.24)
Redemption Fees 713.00
Total 473,436.48 156,077.86

Disbursements
Remittances 473,436.48 156,077.86
Total $ 473,436.48 $ 156,077.86

Office of Judge of Probate


Chambers County 51 Exhibit #26
Hospital Library Total

40,376,340 40,376,340

$ 128,426.16 $ 80,752.68 $ 867,322.05


300.18 193.15 2,104.64
42.85 27.75 299.81
(575.23) (557.34) (5,674.31)
(850.19) (1,108.07) (10,989.08)
127,343.77 79,308.17 853,063.11
(5,093.75) (22,703.58)
713.00
122,250.02 79,308.17 831,072.53

122,250.02 79,308.17 831,072.53


$ 122,250.02 $ 79,308.17 $ 831,072.53

Office of Judge of Probate


Chambers County 52 Exhibit #26
County School Motor Vehicle Ad Valorem Taxes
October 1, 2013 through September 30, 2014

County-Wide District 1

Assessed Valuations 40,376,340 11,965,040

Receipts
Gross Taxes Assessed $ 387,647.95 $ 49,065.88
Ad Valorem Taxes - Interest 937.56 120.58
Ad Valorem Taxes - Penalties 135.16 15.22
Credit Vouchers Redeemed (2,443.95) (296.43)
Receipts for Credit (5,516.06) (576.22)
Sub-Total 380,760.66 48,329.03
Commissions Allowed (15,230.40) (1,933.16)
Total 365,530.26 46,395.87

Disbursements
Remittances 365,530.26 46,395.87
Total $ 365,530.26 $ 46,395.87

Office of Judge of Probate


Chambers County 53 Exhibit #27
District 2 District 3 Total

21,987,640 6,423,660

$ 90,167.09 $ 26,343.64 $ 553,224.56


211.81 68.16 1,338.11
29.84 11.90 192.12
(579.19) (137.14) (3,456.71)
(1,373.32) (365.01) (7,830.61)
88,456.23 25,921.55 543,467.47
(3,538.24) (1,036.86) (21,738.66)
84,917.99 24,884.69 521,728.81

84,917.99 24,884.69 521,728.81


$ 84,917.99 $ 24,884.69 $ 521,728.81

Office of Judge of Probate


Chambers County 54 Exhibit #27
This Page Intentionally Blank
County-Wide School Motor Vehicle Ad Valorem Taxes
October 1, 2013 through September 30, 2014

Chambers County Lanett City Total


Board Board County-Wide
of Education of Education School Tax

Allocation Determined By State


Superintendent of Education 82.02025% 17.97975% 100.00%

Receipts
Gross Taxes Assessed $ 317,949.82 $ 69,698.13 $ 387,647.95
Ad Valorem Taxes - Interest 768.99 168.57 937.56
Ad Valorem Taxes - Penalties 110.86 24.30 135.16
Credit Vouchers Redeemed (2,004.53) (439.42) (2,443.95)
Receipts for Credit (4,524.29) (991.77) (5,516.06)
Sub-Total 312,300.85 68,459.81 380,760.66
Commissions Allowed (12,492.02) (2,738.38) (15,230.40)
Total 299,808.83 65,721.43 365,530.26

Disbursements
Remittances 299,808.83 65,721.43 365,530.26
Total $ 299,808.83 $ 65,721.43 $ 365,530.26

Office of Judge of Probate


Chambers County 55 Exhibit #28
Municipal Motor Vehicle Ad Valorem Taxes
October 1, 2013 through September 30, 2014

Lanett
General School LaFayette

Assessed Valuations 6,423,660 6,423,660 2,420,060

Receipts
Gross Taxes Assessed $ 32,118.30 $ 32,118.30 $ 16,457.96
Ad Valorem Taxes - Interest 83.61 83.61 38.05
Ad Valorem Taxes - Penalties 14.66 14.66 2.72
Credit Vouchers Redeemed (167.24) (167.24) (82.94)
Receipts for Credit (445.09) (445.09) (223.92)
Sub-Total 31,604.24 31,604.24 16,191.87
Commissions Allowed (1,580.21) (1,580.21) (809.59)
Total 30,024.03 30,024.03 15,382.28

Disbursements
Remittances 30,024.03 30,024.03 15,382.28
Total $ 30,024.03 $ 30,024.03 $ 15,382.28

Office of Judge of Probate


Chambers County 56 Exhibit #29
Five Points Waverly Total

69,500 109,800 9,023,020

$ 347.50 $ 549.00 $ 81,591.06


0.96 0.40 206.63
0.03 32.07
(5.93) (423.35)
(39.00) (1,153.10)
348.46 504.50 80,253.31
(17.42) (25.22) (4,012.65)
331.04 479.28 76,240.66

331.04 479.28 76,240.66


$ 331.04 $ 479.28 $ 76,240.66

Office of Judge of Probate


Chambers County 57 Exhibit #29
This Page Intentionally Blank
Rates of Taxation
October 1, 2013 through September 30, 2017

State Taxes

State taxes were assessed as provided by the Code of Alabama 1975, Section 40-8-3, as follows:

General 2.5 Mills


Soldier 1.0 Mill
School 3.0 Mills

County Taxes

The County Commission levied taxes for county purposes as follows:

General 12.2 Mills


Road and Bridge 4.1 Mills
Hospital 4.0 Mills
Library 2.0 Mills
County-Wide School 9.6 Mills
School Districts 4.1 Mills

Municipal Taxes

Municipal taxes were assessed at the previous year’s rates as follows:

Lanett – General 5.0 Mills


Lanett – Education 5.0 Mills
LaFayette 6.8 Mills
Five Points 5.0 Mills
Waverly 5.0 Mills

Office of Judge of Probate 58 Exhibit #30


Chambers County
Special Funds of the Judge of Probate
Summary of Receipts, Disbursements and Balances
October 1, 2013 through September 30, 2017

Special
Special Probate Transaction
Discretionary Indexing Fee Fee
Fund Fund Fund Fund

Receipts
Interest Earned $ 290.19 $ 76.52 $ 129.27 $ 0.37
Special Indexing Fees 48,115.75
Special Probate Fees 7,396.00
Transaction Fees 455,967.64
Motor Vehicle Penalties
Copy Fees
Remote Access Fees
Reinstatement Fees
NSF Fees
Other 4,895.26 451.72
Total Receipts 290.19 53,087.53 7,525.27 456,419.73

Disbursements
Education/Travel/Salaries 2,176.82 154,569.70
Equipment
Rent 1,600.00
Postage 200.28 64,575.20
Software Maintenance 5,050.20 4,424.63
Supplies 8,314.04 12,842.03
Recording 148,704.00
Other 3,998.27 51,278.11
Transfers to Office Account 10,000.00 60,000.00
Total Disbursements 29,739.61 497,993.67

Excess of Receipts Over/(Under)


Disbursements 290.19 23,347.92 7,525.27 (41,573.94)

Balances - October 1, 2013 2,181.44 2,012.55 18,521.13 68,896.57

Balances - September 30, 2017 $ 2,471.63 $ 25,360.47 $ 26,046.40 $ 27,322.63

Office of Judge of Probate


Chambers County 59 Exhibit #31
Motor Vehicle Special
Special Remote Licensing NSF
Training Copy Access Officials' Fee
Fund Fee Fund Fee Fund Fund Fund Total

$ 141.62 $ $ 392.97 $ 80.42 $ 0.01 $ 1,111.37


48,115.75
7,396.00
455,967.64
9,221.00 9,221.00
49,171.73 49,171.73
63,325.00 63,325.00
7,940.00 7,940.00
2,820.00 2,820.00
5,346.98
9,362.62 49,171.73 63,717.97 8,020.42 2,820.01 650,415.47

250.00 156,996.52
26,350.55 26,350.55
1,600.00
64,775.48
9,474.83
24,240.69 45,396.76
148,704.00
600.00 55,876.38
100,000.00 170,000.00
250.00 50,591.24 100,000.00 600.00 679,174.52

9,112.62 (1,419.51) (36,282.03) 8,020.42 2,220.01 (28,759.05)

2,317.48 29,280.55 64,254.39 1,202.76 666.64 189,333.51

$ 11,430.10 $ 27,861.04 $ 27,972.36 $ 9,223.18 $ 2,886.65 $ 160,574.46

Office of Judge of Probate


Chambers County 60 Exhibit #31
Schedule of Charges
October 1, 2013 through September 30, 2017

Amount Amount
Person/Official Amounts Due From Date Due Paid

Direct Amounts Due From


Rene Hunt Welch, Former Bookkeeper 11/14/2014-10/11/2017 $ 299,861.68 $

Total Direct Amounts Due - Rene Hunt Welch $ 299,861.68 $

Office of Judge of Probate


Chambers County 61 Exhibit #32
Amount
Relieved
By Chief Amount
Examiner Unpaid Description of Amount Due

$ $ 299,861.68 All money collected by the Chambers County Judge of Probate is to be


deposited intact into the Official's Operating Bank Account on a daily
basis. Each individual clerk collects and receipts money for the day's
transactions. At the end of the day, each clerk retains a pre-determined
amount to be used for the next day's change fund and remits the
remaining money to the bookkeeper. The bookkeeper: (1) generates a
computer deposit breakdown report detailing each individual clerk's
collections, specifically an analysis of cash, checks and credit cards
collected for the day's transactions; (2) verifies the money collected by
the individual clerks. If there are any discrepancies identified between
the amounts of cash, checks and credit cards collected by the clerk
and the amounts remitted to the bookkeeper, the bookkeeper and the
clerk investigate and correct any discrepancies; (3) combines all the
individual clerks collections for the day by cash, checks and credit cards
and compares it to the deposit breakdown report; (4) prepares the
deposit slip for all cash and checks collected by all the clerks, and (5) is
responsible for taking the money to the bank to be deposited. Numerous
instances were noted where the amount of cash recorded on the deposit
slip by the bookkeeper, and deposited into the bank, was less than the
amount of cash collected by the clerks and verified by the bookkeeper.
$ $ 299,861.68

Office of Judge of Probate


Chambers County 62 Exhibit #32
This Page Intentionally Blank
Order of the Chief Examiner

63
State of Alabama
Department of
Examine rs of Public Accounts
Telephone (334) 242-9200
FAX (334) 242-1775
Rachel Laurie Riddle
Chief Examiner
Location:
Mailing Address:
P.O. Box 302251 Gordon Persons Building
50 North Ripley Street, Room 3201
Montgomery, AL 36130-2251
Montgomery, AL 36104-3833

ORDER OF THE CHIEF

RE: Chambers County Judge ofProbate


Chambers County, Alabama
October 1, 2013 through September 30, 2017

This matter coming to be heard the 18th day of September 2018, pursuant to

the provisions ofthe Code ofAlabama 1975, Section 41-SA-20, as added by Act Number

2018-129, the ChiefExamin er is ofthe opinion that the Former Bookkeeper ofthe

Chambers County Judge of Probate's office has failed to show just cause why the charges

should not be paid. Therefore, relief from these charges is accordingly denied.

Entered this the 25th day of September, 2018.

~d:? Rachel Laurie Riddle


Chief Examiner