Summary

Audit Scope

The scope of this audit of the Office of the State Attorney, Ninth 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 Fund (FIST) activities. For each of these areas, our audit included examinations of various transactions (as well as events and conditions) during the period January 1, 1998, through December 31, 1998.

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 and/or related deficiencies in the design or operation of the internal control for those operations audited is presented in the Summary of Audit Findings below.

Summary of Audit Findings

Motor Vehicle Assignment and Use

Vehicle usage records maintained by the Office of the State Attorney did not always contain adequate information to demonstrate that usage was primarily for an authorized public purpose. While many aspects of the operations of the Office of the State Attorney are confidential in nature, vehicle usage records should, consistent with such requirements, be accurately maintained in sufficient detail to adequately document the authorized public purposes of all vehicle use. (See paragraphs 22 through 25.)

The State Attorney's written response to the audit findings and recommendations included in audit report No. 13499 is presented as Exhibit D.