Summary

The Florida Department of Agriculture and Consumer Services, Division of Fruit and Vegetables (Division), is responsible for inspecting citrus and certain vegetables and determining the extent that those products conform to specifications contained in Federal marketing orders issued by the United States Department of Agriculture (USDA). Inspections are performed at various packing houses and processing plants in Florida and each of those facilities is responsible for the payment of the inspection fees due. During the 2000-2001 fiscal year, the citrus product inspection fees received totaled $10.9 million, and vegetable inspection fees received totaled $3.5 million.

Our audit of the inspection fee assessment and collection process disclosed the following areas in which improvements should be made.

• The Division calculated the amounts due by multiplying the total boxes shipped, as reported by each facility, by the applicable per box rate, and adding to that amount any approved inspector’s overtime. However, the Division had not implemented procedures providing for a verification of the accuracy and completeness of the box shipments reported, thus limiting management’s assurance that the amounts charged for inspection services were accurate and complete.

• The Division had not adequately separated fee collection responsibilities. The employee who maintained the Division’s accounts receivable records relating to amounts due from vegetable packing houses was also responsible for receiving, receipting, and depositing the payments when received.

• The Citrus Statistical/Billing System (CBS), using equipment of the Agriculture Management Information Center, facilitates the Department’s billing, collection, and recording of citrus inspection fees. Our review of the CBS disclosed that the Department did not test its disaster recovery plan on a regular basis, access to the Center’s computer rooms had not been adequately controlled, and the CBS access controls established to protect data files and programs were deficient.

The Commissioner of Agriculture's written response to the audit findings and recommendations in audit report No. 02-072 can be viewed as a part of the complete report filed on this Auditor General web site.