Summary

This audit of the Office of the State Attorney, Sixteenth Judicial Circuit, focused primarily on assets, liabilities, fund equities, revenues and cash receipts, expenditures and disbursements, budgetary controls, management reporting, motor vehicle assignment and use, public assistance fraud cases, and Forfeiture and Investigative Support Trust Fund (FIST) activities for the period February 1, 1997, through January 31, 1998. Matters coming to our attention relating to noncompliance with various guidelines and those relating to deficiencies in the design or operation of the internal control for those operations audited are as follows:

Personnel Administration

Performance evaluations were not always completed in accordance with the requirements of the Classification and Pay Plan for the Employees of the Offices of the State Attorneys of the State of Florida. When properly completed, performance evaluations can be effectively used to inform employees of their progress toward meeting work performance objectives and to provide management with a basis for subsequent personnel decisions. (See paragraphs 20 through 23.)

Revenues and Cash Receipts

During the 1997 calendar year, the Office recorded revenues totaling $36,600.29 for investigative and prosecution fees relating to cases that were investigated and/or prosecuted by the Office. Office procedures for the receipt and processing of collections should be improved to ensure that collections are properly accounted for and deposited in a timely manner. (See paragraphs 24 through 26.)

The State Attorney’s written response to the audit findings and recommendations included in audit report No. 13216 is presented as Exhibit D.