Summary

Audit Scope

The scope of this audit of the Office of the State Attorney, Second Judicial Circuit, focused primarily on assets, liabilities, fund equities, revenues and cash receipts, 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 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. Matters 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 are presented in the Summary of Audit Findings below.

Summary of Audit Findings

Procurement of Goods and Services

In Opinion No. 85-7, issued February 5, 1985, the Attorney General indicated that the payment of monthly parking rental fees for the employees of a State agency was not authorized by State laws, notwithstanding the possibility that those employees may have been required to use their vehicles on an emergency or unscheduled basis. Our tests of Office of the State Attorney expenditure records disclosed that the Office paid a total of $1,125 per month to rent reserved parking spaces for 15 employees. Office management indicated that the spaces were necessary to carry out the public duties and responsibilities of the Office. In view of the conclusions reached by the Attorney General in Opinion No. 85-7, the Office’s legal authority for paying the monthly rental fees for the 15 employees was not clear. (See paragraphs 22 through 24.)

Revenues and Cash Receipts

Pursuant to Section 832.08(5), Florida Statutes, the State Attorney may collect a fee on each check collected through the Office, and the amounts collected are to be used to fund the Worthless Check Diversion Program. Worthless Check Diversion Program fee collections of record for the 1998-99 fiscal year totaled $163,762.53. The Office of the State Attorney’s control procedures for receipting and processing collections of Worthless Check Diversion Program fees did not reasonably ensure the accuracy and completeness of records and reports and the safeguarding of assets. (See paragraphs 25 through 27.)

The State Attorney's written response to the audit findings and recommendations included in audit report No. 13524 is presented as Exhibit D.