Summary

This audit focused on the Florida Department of Corrections’ implementation of General Appropriations Act proviso language and substantive legislative requirements.  We noted that improvements are needed in the following areas:

• Department use of specific funds did not always appear to be within the intent of the accompanying proviso language or substantive legislation and Department records did not always support amounts reported on various required reports.  Additionally, in some instances, required reports were either not filed or not timely filed and supporting records were not maintained.

• The Department has not established formal written procedures addressing the identification of proviso language requirements or substantive legislation, assignment of responsibility for implementing such requirements and legislation, or the process for monitoring compliance with the requirements.  Absent these procedures, the Department cannot provide assurance that the specific requirements are being met.

The Secretary's written response to the audit findings and recommendations can be viewed as a part of the complete report filed on this Auditor General Web site.