Summary

This report provides the results of our audit of the moneys derived from the levy of a fee on wireless telephone service subscribers pursuant to Section 365.172, Florida Statutes, and distributed to the 67 counties during the period October 1, 2002, through September 30, 2003.  Our audit disclosed the following:

Finding No. 1:  Twelve of the 20 counties tested did not maintain, through the use of separate funds, separate general ledger codes, or some other means, separate accountability for the receipt and expenditure of E911 revenues.

Finding No. 2:  Due to the lack of separate accountability, we were unable to determine compliance with the carry forward provisions of Section 365.173(2)(a), Florida Statutes, for 12 counties.  In addition, 5 of the 8 counties that had established separate accountability for E911 revenues carried forward approximately $10.6 million of E911 revenues in excess of that allowable by law.  Further, Section 365.173, Florida Statutes, should be amended to provide for a carry forward period that coincides with county fiscal years and to clarify the Legislature’s intention regarding the disposition of E911 revenues not utilized during the calendar year received or carried forward, or that remains unexpended after the allowable three-year carry forward period.

Finding No. 3:  Expenditures totaling $1,506,596 for 11 of the 20 counties tested did not appear to be for authorized purposes.  Although the questioned expenditures were for purposes not expressly authorized by law, because such purposes appear to be associated with 911 or E911 programs, the Legislature should clarify the appropriateness of using E911 revenues for such purposes.  In addition, one county, without apparent authority to do so, distributed E911 revenues totaling $1,329,808 to the County’s various municipalities for Public Safety Answering Point operations and did not, of record, monitor the municipalities’ use of these E911 revenues during the audit period.

The response can be viewed in its entirety on the Auditor General Web site.