Summary

Audit Scope

The scope of this audit of the Office of the State Attorney, Eleventh 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, Racketeer Influenced and Corrupt Organization (RICO) Act cases, 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 and 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 were not maintained for several vehicles operated by the Office of the State Attorney. While many aspects of the operations of the Office are confidential in nature, vehicle usage records should, consistent with State requirements, be accurately maintained in sufficient detail to adequately document the authorized public purpose of vehicle use. (See paragraphs 22 through 26.)

The State Attorney’s written response to the audit findings and recommendations included in audit report No. 13510 is presented as Exhibit D.