This report provides a detailed description of the results of our audit of court-related fines, fees, service charges, and court costs (fines and fees) authorized by law to have been collected by the clerks of the circuit courts (clerks) for the 67 counties.  Our audit disclosed the following:

 Finding No. 1:  During the 2001-2002 fiscal year, an estimated $516 million of authorized fines and fees for circuit/county criminal and traffic court cases was not assessed, most of which was related to discretionary nonassessments by judges.  Information generally was not available to explain why judges assessed less than the maximum authorized by law, and our test results indicated significant variances in the degree to which judges grant discretionary nonassessments.  Also, clerks’ records did not always provide explanations for waivers.

 Finding No. 2:  Inconsistencies exist in the manner in which statutes require indigency deferrals to be determined.

 Finding No. 3:  Control deficiencies existed regarding the collection of fines and fees.

 Finding No. 4:  During the 2001-2002 fiscal year, an estimated $83 million of assessed fines and fees for circuit/county criminal and traffic court cases was not collected.  Many clerks had not established written procedures for compelling payment of assessed amounts or recording the amount of fines and fees assessed but uncollected for each case.  Clerks may not have always used effective methods, such as collection agencies and written notifications, for collecting unpaid accounts.

Finding No. 5:  Many fines and fees collected on behalf of the State or other entities were not remitted in accordance with the time frame prescribed by Section 219.07, Florida Statutes.

 Finding No. 6:  Contrary to Section 219.075(1), Florida Statutes, many of the clerks tested did not invest fines and fees collected in interest-bearing accounts or investments prior to remittance to the State or other entities or, if such amounts were invested, did not remit investment earnings to such entities.

Finding No. 7:  Simplification and consolidation of laws providing authority for fines and fees could provide greater assurance that fines and fees are assessed in accordance with law, resulting in more efficient use of county and State resources by helping to ensure the maximum realization of authorized fines and fees.

Finding No. 8:  Section 318.14(10)(b), Florida Statutes, requiring fines and fees to be deposited in the Juvenile Justice Training Fund, should be amended to require remittance of such fines and fees to the Department of Revenue.

The entire responses can be viewed in their entirety on the Auditor General Web site.