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Bureau of Auditing Activity

The Bureau of Auditing (Bureau) performs audits in accordance with Section 17.03, Florida Statutes. This statute relates to the Chief Financial Officer's (CFO) responsibilities to settle the claims of the state using various methods. The Bureau also audits pursuant to the requirements of Section 215.971, Florida Statutes, for grant agreements funded with Federal and State monies. Audits on contractual services agreements are audited pursuant to Section 287.057(14), Florida Statutes and Section 287.058(1), Florida Statutes. The CFO also issues memorandums that also provide additional audit requirements.

Contract Reviews

The Bureau reviews contracts and grants valued at $1 million or more. The Bureau's review involves evaluation to determine the following:

  • Does the agreement clearly establish the tasks to be performed by the provider? (Scope of Work)
  • Does the agreement divide the contract into quantifiable, measurable, and verifiable units of deliverables that must be received and accepted before payment is made?
  • Does the agreement specify the financial consequences that the agency must apply if the provider fails to perform in accordance with the contract?
  • Does the agreement include the provisions required by CFO Memo No. 4 (05-06) if it is with a recipient or sub-recipient of state or federal financial assistance?
  • Does the agreement reference or contain the other provisions of Section 287.058, Florida Statutes?
  • Does the agreement reference or contain the provisions of Section 287.0582, Florida Statutes?
  • Were the agency's contract management activities sufficient (Contract Management Reviews only)
Table 1: Contract/Grant Reviews
Fiscal Year Number of Contracts Reviewed Number of Contracts with Deficiencies Contract Deficiencies Error Rate
2010 - 2011 445 157 35%
2011 - 2012 600 276 46%
2012 - 2013 898 495 56%

Agency Contract Management Reviews

Because many of the deficiencies in agency contract and grant agreements stem from poor contract management and a lack of effective monitoring, the Bureau visits agencies and reviews contracts, along with the contract manager's files. In addition to reviewing the contract document, the Bureau evaluates the contract management function to determine if the agency is monitoring the contractor's performance and validating the actual delivery of goods and services. These audits result in written reports to the agency, with the agency providing a corrective action plan to address any deficiencies noted during the review.

Table 2: Agency Contract/Grant Management Reviews
Agency Date
Completed
Number of Agreements Reviewed Percentage of Agreements with Scope of Work Deficiencies Percentage of Agreements with Contract Management Deficiencies Percentage of Agreements with Financial Consequences Deficiencies Final Report
Department of Financial Services 06/02/11 21 14.29% 9.52% 14.29% Audit Report

DFS Response
Office of Financial Regulation 06/02/11 10 10% 10.00% 0.0% Audit Report

OFR Response
Office of Insurance Regulation 06/02/11 9 0.0% 55.56% 0.0% Audit Report

OIR Response
Department of Business and Professional Regulation 06/02/11 18 5.56% 11.11% 27.78% Audit Report

DBPR Response
Department of Juvenile Justice 06/02/11 20 30.00% 20.00% 10.00% Audit Report

DJJ Response
Department of Elder Affairs 07/27/11 19 21.05% 10.53% 0.0% Audit Report

DOEA Response
Department of State 08/23/11 18 11.11% 22.22% 16.67% Audit Report

DOS Response
Department of Health (Leon County Health Department) 11/07/11 12 33.33% 58.33% 0.0% Audit Report

DOH Response
Department of Revenue 11/16/11 21 0.0% 28.57% 14.29% Audit Report

DOR Response
Agency for Health Care Administration 11/29/11 20 15.00% 45.00% 0.00% Audit Report

AHCA Response
Department of Highway Safety and Motor Vehicles 04/11/12 25 24.00% 68.00% 48.00% Audit Report

HSMV Response
Department of Education 05/02/12 25 76.00% 88.00% 12.00% Audit Report

DOE Response
Department of Environmental Protection 06/08/12 21 19.05% 33.33% 57.14% Audit Report

DEP Response
Fish and Wildlife Conservation Commission 07/20/12 23 39.14% 34.78% 26.09% Audit Report

FWCC Response
Department of Legal Affairs 09/05/12 21 4.76% 95.23% 0.00% Audit Report

DLA Response
Department of Children and Families 09/05/12 18 55.56% 38.88% 0.00% Audit Report

DCF Response
Department of Law Enforcement 10/23/12 17 23.53% 5.88% 11.76% Audit Report

FDLE Response
Agency for Persons with Disabilities 03/12/13 23 13.04% 30% 52% Audit Report

APD Response
Department of Agriculture and Consumer Services 06/18/13 19 57.89% 42.11% 0.00% Audit Report

DOACS Response
Department of Lottery 07/12/13 20 0% 35% 0% Audit Report

DOL Response
Division of Emergency Management 08/22/13 21 52.38% 42.86% 66.67% Audit Report

DEM Response
Department of Corrections 09/30/13 19 26% 53% 21% Audit Report

DOC Response
Overall Totals   420 26% 39% 19%