Chambers County Audit

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
P.O. Box 302251, Montgomery, AL 36130-2251
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

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


Chambers County
Table of Contents
Page


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

___________________________________________

Chambers County
Department of
SUMMARY

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
Ref.
2017-003 Finding:
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:
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
Ref.
2013-001 Finding:
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:
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
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)

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)

Summary of Audit Settlement
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)

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)

Summary of Receipts and Disbursements
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 $

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

Summary of Motor Vehicle Ad Valorem Taxes
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
Total $ 264,296.05 $ 914,592.83 $ 553,851.50

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

State Motor Vehicle Ad Valorem Taxes
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

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

County Motor Vehicle Ad Valorem Taxes
Road
General and Bridge
Receipts
Ad Valorem Taxes - Interest 1,272.25 426.72
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
Total 502,935.84 165,749.47
Disbursements
Remittances 502,935.84 165,749.47
Total $ 502,935.84 $ 165,749.47

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

County School Motor Vehicle Ad Valorem Taxes
County-Wide District 1
Receipts
Receipts for Credit (2,367.74) (242.81)
Sub-Total 404,243.45 46,697.65
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
Total $ 388,073.71 $ 44,829.75

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

County-Wide School Motor Vehicle Ad Valorem Taxes
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
Ad Valorem Taxes - Interest 807.48 187.80 995.28
Receipts for Credit (1,920.96) (446.78) (2,367.74)
Sub-Total 327,964.62 76,278.83 404,243.45
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

Municipal Motor Vehicle Ad Valorem Taxes
Lanett
General School LaFayette
Receipts
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

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

Board of
Receipts
Recordation Tax 133,884.82 66,942.41
Ad Valorem Tax 274,991.21 951,315.45 576,069.33
Casual Sales Tax 467,908.00 151,021.39 121,137.09
Land Redemptions by Individuals
Transaction 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:
Probate Court
Fiduciary Funds

Probate Court
Fiduciary Funds

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) $

$ 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)

County
State County School
Taxes Taxes Taxes
Receipts
Sub-Total 284,666.09 976,670.53 600,072.23
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

Municipal
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

General Soldier
Receipts
Sub-Total 109,487.90 43,792.47
Total 106,820.14 42,040.77
Disbursements
Remittances 106,820.14 42,040.77
Total $ 106,820.14 $ 42,040.77

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

Road
General and Bridge
Receipts
Receipt for Credit (5,407.07) (1,817.12)
Sub-Total 534,308.70 179,589.67
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

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

Receipts
Sub-Total 420,462.65 50,641.86
Total 403,644.15 48,616.18
Disbursements
Remittances 403,644.15 48,616.18
Total $ 403,644.15 $ 48,616.18

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



Receipts
Ad Valorem Taxes - Interest 823.83 205.29 1,029.12
Sub-Total 336,587.83 83,874.82 420,462.65
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

Lanett
Receipts
Sub-Total 28,492.51 28,492.51 18,209.06
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

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

Board of
Receipts
Recordation Tax 166,653.35 83,326.68
Ad Valorem Tax 263,570.76 912,051.96 552,345.96
Casual Sales Tax 456,644.00 46,577.79 116,854.95
Transaction 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:
Probate Court
Fiduciary Funds

Fiduciary Funds

Probate Court
Fiduciary Funds
Balance Left To Be Settled at September 30, 2015 (10,355.25) 237.57
Amounts Due 528.57

Total $ (10,355.25) $ 237.57 $

$ 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)

County
State County School
Taxes Taxes Taxes
Receipts
Sub-Total 272,944.96 936,461.34 575,360.38
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

Municipal
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

General Soldier
Receipts
Credit Vouchers Redeemed (952.00) (380.89)
Sub-Total 104,979.96 41,989.07
Total 102,324.36 40,309.51
Disbursements
Remittances 102,324.36 40,309.51
Total $ 102,324.36 $ 40,309.51

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

Road
General and Bridge
Receipts
Sub-Total 512,289.34 172,202.75
Total 501,487.56 165,314.63
Disbursements
Remittances 501,487.56 165,314.63
Total $ 501,487.56 $ 165,314.63

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

Receipts
Sub-Total 403,157.48 48,522.07
Total 387,031.18 46,581.19
Disbursements
Remittances 387,031.18 46,581.19
Total $ 387,031.18 $ 46,581.19

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



Receipts
Ad Valorem Taxes - Interest 840.11 203.39 1,043.50
Credit Vouchers Redeemed (2,943.10) (712.52) (3,655.62)
Sub-Total 324,577.65 78,579.83 403,157.48
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

Lanett
Receipts
Sub-Total 29,276.59 29,276.60 17,326.73
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

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

Board of
Receipts
Motor Vehicle License $ 998,291.18 $ 65,335.92 $ 8,091.06
Recordation Tax 98,233.50 49,116.75
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
Transaction 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:
Probate Court
Fiduciary Funds

Fiduciary Funds

Fiduciary Funds
Balance Left To Be Settled at September 30, 2014 (3,066.50) 390.23
Amounts Due 601.73

Total $ (3,066.50) $ 390.23 $

$ 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)

County
State County School
Taxes Taxes Taxes
Receipts
Sub-Total 257,752.76 853,063.11 543,467.47
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

Municipal
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

General Soldier
Receipts
Credit Vouchers Redeemed (696.64) (278.77)
Sub-Total 99,137.18 39,652.29
Total 96,437.44 38,066.20
Disbursements
Remittances 96,437.44 38,066.20
Total $ 96,437.44 $ 38,066.20

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

Road
General and Bridge
Receipts
Sub-Total 483,830.07 162,581.10
Total 473,436.48 156,077.86
Disbursements
Remittances 473,436.48 156,077.86
Total $ 473,436.48 $ 156,077.86

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

Receipts
Sub-Total 380,760.66 48,329.03
Total 365,530.26 46,395.87
Disbursements
Remittances 365,530.26 46,395.87
Total $ 365,530.26 $ 46,395.87

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



Receipts
Credit Vouchers Redeemed (2,004.53) (439.42) (2,443.95)
Sub-Total 312,300.85 68,459.81 380,760.66
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

Lanett
Receipts
Sub-Total 31,604.24 31,604.24 16,191.87
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

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

Rates of Taxation
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
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

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

Schedule of Charges
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 $

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

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
Montgomery, AL 36130-2251
Montgomery, AL 36104-3833
ORDER OF THE CHIEF
RE: Chambers County Judge ofProbate

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

Chambers County Audit

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Chambers County Audit

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Report on the

Office of Judge of Probate

Filed: November 2, 2018

Rachel Laurie Riddle, Chief Examiner

Honorable Rachel Laurie Riddle

ili~~~ Notary Public

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

Exhibit #1 Summary of Audit Settlement 2

October 1, 2016 through September 30, 2017

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 #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

October 1, 2014 through September 30, 2015

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 #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

Exhibit #32 Schedule of Charges 61

Order of the Chief Examiner 63

Office of Judge of Probate

Office of Judge of Probate

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

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

Office of Judge of Probate E

Office of Judge of Probate F

Office of Judge of Probate G

Chambers County Schools

Lanett City Board of Education

Officers and Others

Total $ 4,569.48 $ (4,186.11)

Office of Judge of Probate

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

Office of Judge of Probate

Chambers County Schools

Lanett City Board of Education

Officers and Others

Total $ 601.73 $ (3,348.50)

Office of Judge of Probate

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