Summary

Section 28.35(6)(a), Florida Statutes[1], requires the Auditor General to conduct an annual audit of the operations of the Florida Clerks of Court Operations Corporation (CCOC).  The summary of our findings for the period July 1, 2006, through June 30, 2007, and selected actions through January 31, 2008, is as follows:

Finding No. 1:  CCOC did not monitor revenue, expenditure, and remittance information reported by the clerks in monthly tracking reports to ensure that moneys due to the State were accurately and timely remitted.

Finding No. 2:  The methodology for determining remittances to the Department of Revenue Clerks of the Court Trust Fund during the fiscal year could be improved. 

Finding No. 3:  Several clerks reported incomplete or inconsistent performance measure data and CCOC did not take actions to investigate the differences or require corrected reports.

Finding No. 4:  Some deliverables were not submitted by CCOC in accordance with the dates specified in the contract with the Chief Financial Officer.

Finding No. 5:  Bank reconciliations for the CCOC operating account were not always prepared in a timely manner.  Additionally, evidence of review of the bank reconciliations was not documented.

Finding No. 6:  Unsupported travel reimbursements received by the Executive Director, totaling $2,004, for the 2006 calendar year had not been reimbursed to CCOC.

The Chairman of the CCOC’s response is included in this report as Appendix A.