Summary
| Report Number: | 2010-028 |
|---|---|
| Report Title: | Department of Environmental Protection - Leases, Easements, and Other Uses of State-Owned Lands - Operational Audit |
| Report Period: | 07/2007 - 02/2009 and Selected Actions Through June 2009 |
| Release Date: | 10/16/2009 |
This operational audit of the Department of Environmental Protection (Department) focused on the Department's administration of leases, easements, and other uses of State-owned lands, as well as other administrative issues during the period July 2007 through February 2009, and selected actions through June 2009. Our audit also included a follow-up on the findings included in audit report Nos. 2008-047 and 2008‑128 and disclosed the following:
Sovereignty Submerged Land Leases
Finding No. 1: The Department did not always enforce the terms and conditions of lease agreements for sovereignty submerged lands.
Finding No. 2: The Department lacked adequate controls to ensure that all sovereignty submerged land leased sites were timely inspected, that adequate follow-up was performed on noted noncompliance, and that information regarding lease inspections was correctly entered in the Integrated Land Management System.
Finding No. 3: The Department did not bring under lease all grandfathered facilities on sovereignty submerged lands.
Upland Leases
Finding No. 4: The Department did not always timely receive and properly review the required annual or operational reports for upland commercial leases to verify lessee compliance with applicable laws and rules.
Finding No. 5: The Department did not receive required land management or use plans or attempt to obtain delinquent plans from land managers.
Finding No. 6: Department procedures for conducting hunting camp site inspections, including steps to be taken to terminate the leases of noncomplying lessees, could be improved.
Billing and Collection of Lease Fees
Finding No. 7: The Department was unable to provide documentation to support the reasonableness of assessed fees.
Finding No. 8: The Department lacked adequate controls to ensure the assessment of interest charges on overdue invoices, documentation of collection efforts, and proper recording of accounts receivable and related allowances for doubtful accounts.
Other Administrative Matters
Finding No. 9: The Department did not ensure that purchasing cards were timely canceled upon a cardholder's separation from the Department.
Finding No. 10: The Department did not ensure timely removal of Florida Accounting Information Resource Subsystem user access for terminated employees.
Prior Audit Follow-Up
The Department had taken corrective actions for findings included in audit report Nos. 2008‑128 and 2008‑047. However, the Department had not fully resolved the issues disclosed in report No. 2008-047, finding No. 2, regarding notification of the Department of Management Services concerning any excess motor vehicles.
Management's written response to the audit findings is included in the audit report as Exhibit C.