Auditor General mini logo    Summary

Report Number:

2006-030

Report Title:

Department of Juvenile Justice - Selected Administrative Functions - Operational Audit

Report Period:

07/01/2003-02/28/2005 and selected Department actions taken through 05/25/2005

Release Date:

09/21/2005

As summarized below, our audit of the Department of Juvenile Justice for the period July 1, 2003, through February 28, 2005, and selected Department actions taken through May 25, 2005, disclosed numerous deficiencies related to some administrative functions at the Department.  The findings are indicative that the processes and controls established by Department management were not sufficient to minimize the risks associated with these functions.

Capital Assets

Finding No. 1:         Although the building valuation methodology used by the Department to estimate the historical value of Department buildings appears reasonable, we noted discrepancies in the application of the methodology.

Finding No. 2:         The accumulated depreciation recorded for buildings in Department accounting records was understated by approximately $30 million.

Purchasing Cards

Finding No. 3:         The Department’s Purchasing Card Program was not operating as intended, resulting in limited assurance that Purchasing Card activity was appropriate, efficiently executed, and in compliance with established controls and governing laws, rules, and other guidelines.  The extent and nature of the deficiencies noted could allow inappropriate transactions to occur and not be timely detected.

Finding No. 4:         Department travelers did not always submit travel vouchers for Purchasing Card travel‑related charges, contrary to established Department procedures.

Other Administrative Functions

Finding No. 5:         The Department did not maintain accurate records or take appropriate actions related to billing, collecting, reporting, and managing cost‑of‑care fees.

Finding No. 6:         The Department did not maintain a reliable comprehensive listing of the amounts and status of collection attempts for salary overpayments.

Finding No. 7:         The Department did not reconcile reports of motor vehicle sales proceeds to what was received and recorded in Department accounting records.

Finding No. 8:         The Department did not timely remove Florida Accounting Information Resource Subsystem (FLAIR) access for terminated employees.

Finding No. 9:         The Department did not maintain a complete and accurate list of settlement agreements and has not formalized uniform procedures to track and manage settlement agreements.

Finding No. 10:      The Department did not maintain a listing of cellular telephones and handheld wireless devices.  In addition, Department procedures did not include guidance for determining the need for a cellular telephone or handheld wireless device or for selecting the most economical calling plan that is best suited to Department needs.

The Secretary’s response is included in its entirety at the end of this report as Exhibit B.