Summary

Audit Scope

The scope of 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, and Forfeiture and Investigative Support Trust (FIST) Fund activities. For each of these areas, our audit included examinations of various transactions (as well as events and conditions) during the period February 1, 1998, through January 31, 1999.

Summary of Report on Compliance and Internal Control

We found that the Office of the State Attorney had generally complied with the significant provisions of laws, administrative rules, and other guidelines governing those operating units, programs, activities, functions, and classes of transactions within the scope of audit. A matter noted on audit relating to noncompliance with various guidelines for those operations audited is presented in the Summary of Audit Findings below.

Summary of Audit Findings

Personnel Administration

Employee 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 ensure that all Office employees are knowledgeable of the Office’s work performance objectives applicable to them and are informed in writing of their progress toward meeting established objectives. (See paragraphs 21 through 24.)

The State Attorney’s written response to the audit findings and recommendations included in audit report No. 13492 is presented as Exhibit D.