Auditor General mini logo Summary

Report Number: 2007-057
Report Title: Department of Financial Services - Revenue Processing and Fingerprinting Contract - Operational Audit
Report Period: 03/01/2004 - 02/28/2006
Release Date: 12/06/2006

This operational audit, covering the period March 1, 2004, through February 28, 2006, and selected actions taken through June 30, 2006, focused on the Department of Financial Services’ centralized revenue receipting process.  Our operational audit also included a review of a contract between the Department of Financial Services and the Gadsden County District School Board, involving the processing of fingerprint cards.

Finding No. 1:        Internal controls relating to the collection and processing of revenues could be improved.

Finding No. 2:        The Department did not maintain a control log to track the receipt, status, and disposition of debit memorandums. 

Finding No. 3:        Department records did not explain the basis for the award of a fingerprint card processing contract to Gadsden County District School Board.  The contracting approach employed by the Department resulted in the selection of the primary service providers through other than competitive processes.

The Chief Financial Officer's response to the findings and recommendations contained in this report can be viewed on the Auditor General's Web site.