Summary

Audit Scope

The scope of this audit of the Office of the State Attorney, Fourth 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 Fund (FIST) activities. For each of these areas, our audit included examinations of various transactions (as well as events and conditions) during the period March 1, 1998, through February 28, 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

Worthless Check Diversion Program

The Office of the State Attorney did not always timely deposit Worthless Check Diversion Program collections. Our test of 15 deposit transactions totaling approximately $200,300 disclosed that collections totaling approximately $15,100 were not timely deposited. The failure to timely deposit collections increases the risk of loss or theft. (See paragraphs 23 through 26.)

Special Pay Increases

The Office’s practice of authorizing special pay increases to compensate employees for travel expenses that result when the Office designates the official headquarters of the employees as a location other than their routine place of work may not be consistent with the provisions of Section 112.061, Florida Statutes. The Office should seek an opinion of the Attorney General as to whether this practice is consistent with the travel laws of the State. (See paragraphs 27 through 30.)

The State Attorney's written response to the audit findings and recommendations included in audit report No. 13527 is presented as Exhibit D.