Summary

Audit Scope

The scope of this audit of the Office of the Public Defender, Second Judicial Circuit, focused primarily on payroll, personnel, and leave records; budgetary controls; procurement; and tangible personal property. 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, and selected Office actions taken through June 30, 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. 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

Salary Rate

At June 30, 1998, the actual salary rate of the Office of the Public Defender’s Trial Division, as determined by the Florida Justice Administrative Commission, exceeded by $56,411 the approved salary rate established pursuant to Section 216.181, Florida Statutes, and approved by the Executive Office of the Governor. (See paragraphs 22 through 26.)

Leave Policies

Contrary to the provisions of the Classification and Pay Procedures for the Employees of the Public Defender Offices of the State of Florida, the Office of the Public Defender allowed several employees to take annual leave in excess of their annual leave balances. Also, the Office granted advanced sick leave in excess of that allowed by the Classification and Pay Procedures. (See paragraphs 27 through 29.)

Voucher Processing

Contrary to State Comptroller’s Memorandum No. 10 (1989-90), the Office of the Public Defender did not record accurate voucher processing dates in the accounting records; therefore, neither the Office nor the Florida Department of Banking and Finance was able to properly monitor compliance with the voucher processing time limits prescribed by Section 215.422, Florida Statutes. Our review of compliance based on the actual processing dates disclosed that Office vouchers authorizing the payment of invoices were not always filed with the State Comptroller within the 20-day time limit; some payments were not made within the 40-day time limit; and, for payments not made within the 40-day time limit, interest was not paid. (See paragraphs 30 through 35.)

The Public Defender’s written response to the audit findings and recommendations included in audit report No. 13533 is presented as Exhibit D.