Summary

As summarized below, our audit of the Department of Management Services (Department) for the period July 2004 through February 2006, and selected Department actions taken through October 31, 2006, disclosed control deficiencies related to selected administrative functions at the Department.

Travel

Finding No. 1:         Contrary to the requirements of laws, rules, Department procedures, and other guidelines, the Department’s Secretary and other senior managers did not always utilize the most economical and efficient means of travel.  Other instances were also noted in which travel expenditures did not conform to the requirements of law and rule.

Budget

Finding No. 2:        For the expenses category, Department transfers of budget authority exceeded the limits established by law by $23,000 for the Executive Direction and Administration budget entity.

Invoice Processing

Finding No. 3:        Department procedures did not reasonably ensure that all payments for goods and services were made within the time limits established by law.

Personnel

Finding No. 4:        Contrary to established Department policies and procedures, some time sheets were not timely approved.

Finding No. 5:        Justification comments were not provided for some pay-affecting personnel action requests exceeding 5 percent of the employee’s current salary or 5 percent of the minimum of the pay band, contrary to Department policies and procedures.

Finding No. 6:        Travel reimbursements for employee commuting, totaling $6,871, and not authorized for reimbursement pursuant to Section 112.061, Florida Statutes, were paid to an other personal services (OPS) employee.

System Access

Finding No. 7:        The Department did not timely remove Florida Accounting Information Resource Subsystem (FLAIR) access for terminated employees.

Follow-Up on Prior Audit Findings - People First and MyFloridaMarketPlace Contracts

Finding No. 8:        The Department still cannot identify all costs incurred in connection with the People First and MyFloridaMarketPlace projects.  Related findings were also noted in our audit report Nos. 2005‑047 and 2005‑116.

Finding No. 9:        The Department should determine the steps that can be taken to mitigate People First contract deficiencies.  Similar findings were included in our audit report No. 2005‑047.

Follow-Up on Prior Audit Findings - Surplus Motor Vehicle Auctions

Finding No. 10:      In audit report No. 2005‑035, we reported that at least $411,150 related to the Motor Vehicle Operating Trust Fund had not been properly received and accounted for by the Department.  In addition, we described some internal control deficiencies relating to the duties of the Property Administrator.  Although the Department has implemented some procedures to strengthen accountability over the surplus motor vehicle auction function, additional enhancements are needed to ensure a proper accounting of auction proceeds.

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