Summary

The scope of this audit of the Office of the State Attorney, Fifteenth Judicial Circuit, focused primarily on assets, liabilities, fund equities, revenues and cash receipts, expenditures and disbursements, budgetary controls, and management reporting. For each of these areas, our audit included examinations of various transactions (as well as events and conditions) during the period March 1, 1997, through February 28, 1998. Matters coming to our attention relating to noncompliance with various guidelines and those relating to significant deficiencies in the design or operation of the internal control for those operations audited are as follows:

Contractual Services

Without the benefit of a written agreement or purchase order, the Office engaged a forensic consultant to present a three-day homicide investigation crime scene seminar. The absence of a written agreement or purchase order clearly describing the services to be provided and the amounts to be paid, including the amounts reimbursable pursuant to Section 112.061, Florida Statutes, for travel-related expenses, may have contributed to the consultant’s accrual and the Office’s payment of travel expenses in excess of the amounts allowed by Section 112.061, Florida Statutes. The consultant was paid a total of $5,540.98, consisting of a $3,000 honorarium and $2,540.98 in travel-related expenses. (See paragraphs 20 through 24.)

Transportation Services

Section 27.34(2), Florida Statutes, requires that state attorneys shall be provided by the counties within their judicial circuits with such office space, utilities, telephone services, custodial services, library services, transportation services, and communication services as may be necessary for the proper and efficient functioning of these offices. During the period of July 1, 1996, through June 30, 1997, the Office of the State Attorney paid $11,126.64 to the Board of County Commissioners of Palm Beach County for transportation-related services. It was not clear from our examination why these transportation services did not represent services that, pursuant to Section 27.34, Florida Statutes, should have been provided without charge by Palm Beach County to the Office. A similar finding was noted in audit report No. 13031, paragraphs 23 through 26. (See paragraphs 25 through 28.)

Tangible Personal Property

As of June 30, 1997, the costs of Office tangible personal property as recorded in the General Fixed Assets Account Group totaled $784,234. Chapter 273, Florida Statutes, and Chapter 10.300, Rules of the Auditor General for State-Owned Tangible Personal Property (Rules of the Auditor General) prescribe controls and records for establishing accountability for tangible personal property. Section 10.350, Rules of the Auditor General, requires that individual property records be maintained, which include, among other things, the physical location (city, county, address or building name, and room number) of the property item. Our audit tests disclosed some instances in which property items were observed in locations other than those indicated in the property records. Our audit tests also disclosed one item that could not be located. (See paragraphs 29 through 32.)

The State Attorney’s written response to the audit findings and recommendations included in audit report No. 13281 is presented as Exhibit D.