Summary
| Report Number: | 2010-024 |
|---|---|
| Report Title: | Florida Clerks of Court Operations Corporation - Operational Audit |
| Report Period: | 07/01/2007 - 01/31/2009 |
| Release Date: | 10/08/2009 |
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, 2007, through January 31, 2009, is as follows:
Finding No. 1: CCOC did not timely 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: Although the accuracy of revenue projections used in clerks' proposed budgets had improved over previous audits, budgeted expenditures exceeded actual expenditures by more than 10 percent, ranging from 10.09 to 28.18 percent, for 26 clerks.
Finding No. 3: Several clerks reported incomplete or inconsistent performance measure data and, although CCOC investigated the differences, it did not require corrected reports.
Finding No. 4: Contracts were entered into without the use of a competitive selection process for two consultants. Potential payments on these contracts totaled $505,610, although only $12,122 had been paid through January 2009.
Finding No. 5: Instances were noted where employees used CCOC credit cards for personal reasons, contrary to CCOC policy.
[1] All references to Florida Statutes are to the 2008 statutes unless otherwise noted.
Management's response is included in the audit report as Exhibit C.