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Report Number: 2006-192
Report Title: Wireless Emergency Telephone System Trust Fund - Operational Audit
Report Period: 07/2004-06/2005 and Selected Actions through 02/2006
Release Date: 06/12/2006

Section 365.172, Florida Statutes, the Wireless Emergency Communications Act, provides for a Statewide emergency telephone system for wireless telephone users.  Section 365.172(8)(a), Florida Statutes, authorizes wireless service providers (providers) to “collect a monthly fee imposed on each customer whose place of primary use is within this state. . . . .  The rate of the fee shall be 50 cents per month per each service number, beginning August 1, 1999.”  The amounts collected are deposited in the Wireless Emergency Telephone System Fund (Fund) administered by the Department of Management Services[1] (DMS) and the Wireless 911 Board (Board). 

Sections 11.45(2)(e) and 365.173(3), Florida Statutes, require the Auditor General to annually audit the Fund through the 2008-09 fiscal year.  Our audit, covering the period July 2004 through June 2005 and selected actions taken through February 2006, disclosed that rural counties did not always submit quarterly reports to the Board, contrary to established procedures.  A similar finding was included in our prior audit of the Fund.   


[1] Section 365.172, Florida Statutes, states that the State Technology Office (STO) is responsible for overseeing the administration of the E911 fee.  However, effective July 1, 2005, the responsibilities of STO were assimilated by DMS. 


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