auditing (through the eyes of forrest gump)...auditing (through the eyes of forrest gump) florida...

Auditing (through the eyes of Auditing (through the eyes of Forrest GumpForrest Gump))

Florida Audit ForumAugust 6, 2010

Presented bySteve Hooper, CIA, CGAP, CFE, CCSA

Senior Internal Auditor, Clerk of the Circuit Court,

Hillsborough County, FL

Auditing (through the eyes of Forrest Gump)Auditing (through the eyes of Forrest Gump)

WHY…A MOST POWERFUL WORD

“People normally respond and if they don’t know why, they keep on talking”


Dog Catching Cages“Cost of Cage”“Deposit”“Return Policy”


Hydro Axe Mowing“Line Item on Fencing Contract”

EVIDENCEEVIDENCE


PayrollComp timeSick time

EVIDENCEEVIDENCE


Cemetery“Recreational?”

Although Chapter 497 Florida Statutes, Funeral, Cemetery, and Consumer Services, regulates the operations of cemeteries, Counties and Municipalities are exempted. The Thonotosassa Cemetery site has been owned by the County since 1905. It is maintained by PRCD. We noted the following concerns:•The County does not maintain a plot file to approve grave sites.•The cemetery is not plotted as to present and future grave locations.•The cemetery is still active with burials occurring without approval from the County.•Evidence at the cemetery suggests that families have “staked out” future burial plots.•Notices as to the county’s ownership and contact numbers are not posted around the cemetery.•Control of the cemetery operations is not clearly known by County staff.•From November 2006 through February 15, 2007, the County paid $275.00 per month to an outside vendor for mowing, edging, weed eating, blowing, etc., the cemetery. Currently, the upkeep for the cemetery has doubled to $550 per month.

Without management oversight of this site, older graves may be disturbed or improper burials may occur.


Smoking in public buildings (i.e. County Center)

BOCC Policy 02.10.00.00, Prohibition of Smoking in County-Owned or Leased Facilities and Vehicles, is not always followed. The policy prohibits smoking in the County Center. The reason this policy was enacted by the Board was to increase employee attendance and productivity and to reduce smoking-related claims and facility-related maintenance costs. During testing, it was noted that there had been cigarette smoking in the custodian’s office on the County Center’s 11th floor. While conducting vendor employee checks, we also noted the distinct smell of stale cigarette smoke and observed ashtrays containing cigarette butts. The office is accessed by County staff and the custodial vendor. The County’s contract with the vendor states,” the Contractor shall, while on the premises, comply with all building regulations including No Smoking in County Buildings.”


Alcoholic Beverages (Youth Sports Facilities)

Violation of Youth League Agreement.

Facilities Use Agreement for Youth Sports Organizations to Use County Property (Youth League Agreement); Section 11.1 prohibits alcoholic beverages at any time at any place at a PRCD facility. During cost comparison test work, it was noted that inside one of the locked athletic maintenance facilities (West Park), evidence of alcohol consumption was present. Two empty beer cans were located inside the youth league’s maintenance storage facility. The league has violated the agreement.


Neighborhood Park

The County maintains a neighborhood park that is not open to thegeneral public.

During testing, it was noted that “Lucy D” was listed on the mowing schedule for Maintenance Unit I. This location was not listed on the Department’s park location map nor was it on their website. Upon inquiry, it was found that the land use at this location was for a drainage reservoir and drainage easement. The developer of the Lucy Del subdivision donated the land to the County in 1961. However, the .36 acre property had not been capitalized in the County’s official fixed asset records because the property was dedicated as a drainage reservoir. We observed that it contained a pavilion, two picnic tables, a barbeque grill, swing set, and a small storage building. It was surrounded by a high fence with a padlocked gate. The swing set is obsolete and the surface underand around it is not up to current safety standards. Managementstated that it is used only by the residents of 45th Street for their block gatherings. No daytime access is granted to the general public.


Utility MetersCow PastureChild Care CenterFire Station


Donations“Budget $200,000 and I get $200,000”


YOUR STORIES?

auditing (through the eyes of forrest gump)...auditing (through the eyes of forrest gump) florida...

Documents