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Report Number: 2008-176
Report Title: Department of Management Services - Wireless Emergency Telephone System Fund - Operational Audit
Report Period: 07/06 - 06/07 and Selected Actions through 03/2008
Release Date: 05/12/2008

The Wireless Emergency Communications Act (Wireless Act),[1] provides for a Statewide emergency telephone system for wireless telephone users.  The Act 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 (Wireless Fund)[2] administered by the Department of Management Services (DMS)[3] and the Wireless 911 Board (Board).[4]  

State law[5] requires the Auditor General to annually audit the Wireless Fund.  Our audit, covering the period July 2006 through June 2007 and selected actions taken through March 2008, disclosed the following:

Finding No. 1:   Contrary to generally accepted accounting principles, DMS and the Board did not record in the State’s accounting system, the Florida Accounting Information Resource Subsystem (FLAIR), a receivable for provider fees billed at fiscal year end.

Finding No. 2:   Board procedures were not sufficient to ensure that salaries and benefits were calculated and allocated appropriately based on actual time worked.

[1]  Section 365.172, Florida Statutes (2006).  Chapter 2007-78, Laws of Florida, redesignated the Wireless Emergency Communications Act as the “Emergency Communications Number E911 Act,” effective May 2007.

[2]  Section 365.172(8)(a), Florida Statutes (2006).  Chapter 2007-79, Laws of Florida, redesignated the Wireless Emergency Telephone System Fund as the “Emergency Communications Number E911 System Fund,” effective May 2007.

[3] 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.

[4]  Chapter 2007-78, Laws of Florida, redesignated the Wireless 911 Board as the E911 Board, effective May 2007.

[5]  Sections 11.45(2)(e) and 365.173(3), Florida Statutes.

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