Summary

This audit of the Office of the Public Defender, Eighteenth Judicial Circuit, focused primarily on assets, liabilities, fund equities, expenditures and disbursements, budgetary controls, management reporting, and motor vehicle assignment and use. For each of these areas, our audit included examinations of various transactions (as well as events and conditions) during the period January 1, 1997, through December 31, 1997. A matter coming to our attention relating to noncompliance with various guidelines for those operations audited is as follows:

Salary Rate and Authorized Positions

Contrary to Section 216.181(9)(b), Florida Statutes, the Office of the Public Defender exceeded its approved salary rate by $34,971 at June 30, 1997. Further, contrary to the provisions of Section 216.262, Florida Statutes, at June 30, 1997, the number of positions filled (80.5 on a full-time equivalent basis) exceeded the number of positions authorized by law (77.5) for Office operations. (See paragraphs 18 through 21.)

The Public Defender’s written response to the audit findings and recommendations included in audit report No. 13240 is presented as Exhibit D.