Summary

Audit Scope

The scope of this audit of the Office of the State Attorney, Eighth Judicial Circuit, focused primarily on assets, liabilities, fund equities, revenues and cash receipts, expenditures and disbursements, budgetary controls, management reporting, and motor vehicle assignment and use. 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 significant 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

Tangible Personal Property

Contrary to Chapter 273, Florida Statutes, and Chapter 10.300, Rules of the Auditor General for State-Owned Tangible Personal Property, Office of the State Attorney records for 22 tangible personal property items (valued at $39,715.54) disposed of during the audit period did not show evidence of certification as surplus by the custodian and, for 20 of these items (valued at $19,664.50 and consisting primarily of typewriters and radios), did not show the date of disposition, describe the manner of disposition, or identify the employee witnessing the disposition. Absent the establishment of accurate and complete surplus property certification and disposal records, Office management lacks an effective basis for controlling and safeguarding tangible personal property. (See paragraphs 22 through 26.)

The State Attorney's written response to the audit findings and recommendations included in audit report No. 13522 is presented as Exhibit D.