Summary

Audit Scope

The scope of this audit of the Office of the Public Defender, Twelfth Judicial Circuit, focused primarily on assets, liabilities, fund equities, 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 April 1, 1998, through March 31, 1999.

Summary of Report on Compliance and Internal Control

We found that the Office of the Public Defender 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

Office of the Public Defender management indicated that the annual review of compensation policies required by Section 27.5302, Florida Statutes, had been conducted; however, Office records did not include documentation of the review process and the results thereof. Consequently, the Office could not fully demonstrate compliance with Section 27.5302, Florida Statutes. (See paragraphs 21 through 23.)

The Public Defender's written response to the audit findings and recommendations included in audit report No. 13505 is presented as Exhibit D.