Summary

The Department of Health is responsible for the State’s public health system and as such provides administrative support and oversight of various health programs primarily delivered in partnership with the 67 county health departments (CHD).  Our audit focused on selected administrative activities specifically related to tangible personal property, purchasing card activities, credit card acceptance, the use of People First, Florida Accounting and Information Resource (FLAIR) access, the Other Cost Accumulator Management System (OCAMAN), cellular phones and other wireless handheld devices, and administrative policies.  Our audit included the period of July 2004 through January 2006, and selected actions taken through May 12, 2006.

Tangible Personal Property

Finding No. 1:        The Department did not always timely record property acquisitions in its property records.  Additionally, the Department did not ensure that CHD property was recorded in the county’s property records.

Finding No. 2:       Property deletion records did not sufficiently document property dispositions in accordance with applicable laws and rules.

Finding No. 3:       Property inventories were not timely reconciled to the Department’s property records.  Additionally, instances were identified where the inventory was not certified by the individual performing the inventory. 

Finding No. 4:       The Department did not conduct a periodic review of building values to ensure that insurance coverage was sufficient for buildings and contents.

Purchasing Cards

Finding No. 5:       Purchasing card profiles were not always sufficiently documented.

Finding No. 6:       The Department did not have guidelines for establishing credit card limits.  Additionally, the Department lacks procedures to periodically review the credit limits of purchasing cardholders.

Finding No. 7:       Procedures for the reconciliation of purchasing card transactions needed improvements.

Finding No. 8:       The Department did not ensure purchasing cards were timely canceled upon an employee’s termination.

Credit Card Acceptance

Finding No. 9:       The Department did not have documentation evidencing the Chief Financial Officer’s approval for ten of the Department’s locations accepting credit cards.  Additionally, the Department did not have procedures for establishing and administering credit card acceptance locations.  

Finding No. 10:     The annual report regarding credit card activity did not include 6 of 12 elements required by rule. 

Other Administrative Activities

Finding No. 11:     Personnel Action Request (PAR) forms were not always approved in accordance with the established approval process.

Finding No. 12:     The Department’s policies and procedures did not ensure timely deletion of FLAIR user access for terminated employees.

Finding No. 13:     The Department had not corrected inaccurate and incomplete information in the Department’s OCAMAN.

Finding No. 14:     The Department did not maintain a list of cellular telephones and other wireless handheld devices.  In addition, Department procedures did not require documentation of the selection of calling plans. 

Finding No. 15:     The Department had not updated several administrative policies to reflect current processes.

The Secretary's response is included at the end of this report as Appendix A.