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 #03 (14-15) 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)
| 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 | 494 | 55% |
| 2013-2014 | 885 | 374 | 42% |
| 2014-2015 | 1,150 | 413 | 36% |
| 2015-2016 | 1,260 | 388 | 31% |
| 2016-2017 | 1,489 | 298 | 20% |
| 2017-2018 | 1,258 | 160 | 13% |
| 2018-2019 | 223* | 36 | 16% |
*Year to date data - 07/01/2018 to 09/30/2018
Settlement Agreement Reviews
The Bureau reviews settlements that are obligations of the State or agency to expend state funds in order to discharge a debt due a person, entity or group of persons when the amount owed is in dispute, including but not limited to the following examples of disputes:
- Services were provided before or after the effective date of an executed agreement
- Services were provided without an executed agreement
- Additional services were provided that were not included in the executed agreement
- Amount(s) exceed the executed agreement amount
- An executed agreement has been breached, or other contract-related issues and disputes
Settlement Agreements by Agency
- Fiscal Year 2010-2011
- Fiscal Year 2011-2012
- Fiscal Year 2012-2013
- Fiscal Year 2013-2014
- Fiscal Year 2014-2015
- Fiscal Year 2015-2016
- Fiscal Year 2016-2017
- Fiscal Year 2017-2018
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.
| Agency | Date Completed | Number of Agreements Reviewed | % of Agreements with Scope of Work & Deliverable Deficiencies | % of Agreements with Contract Management Deficiencies | % 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 |
| Department of Transportation | 05/12/14 | 20 | 40% | 15% | 15% | Audit Report DOT Response |
| Department of Management Services | 05/21/14 | 29 | 7% | 14% | 28% | Audit Report DMS Response |
| Department of Veterans Affairs | 08/28/14 | 9 | 55.56% | 88.89% | 77.78% |
Audit Report DVA Response |
| Department of Economic Opportunity | 11/19/14 | 22 | 27.27% | 54.55% | 31.82% | Audit Report DEO Response |
| Department of Health | 02/24/15 | 28 | 33.33% | 50% | 33.33% |
Audit Report DOH Response |
| Office of Financial Regulation | 03/12/15 | 4 | 0% | 75% | 0% |
Audit Report OFR Response |
| Justice Administrative Commission | 03/09/15 | 6 | N/A | 66.67% | N/A |
Audit Report JAC Response |
| Office of Insurance Regulation | 05/08/15 | 5 | 0% | 80% | 0% |
Audit Report OIR Response |
| Department of Financial Services | 05/08/15 | 11 | 0% | 18% | 0% |
Audit Report DFS Response |
| Department of Juvenile Justice | 06/15/15 | 10 | >0% | 90% | 0% |
Audit Report DJJ Response |
| Department of Business and Professional Regulation | 06/22/15 | 10 | 29% | 60% | 14% |
Audit Report DBPR Response |
| Department of Elder Affairs | 08/25/15 | 10 | 50% | 70% | 0% |
Audit Report DEA Response |
| Department of State | 11/04/15 | 10 | 0% | 90% | 0% | Audit Report DOS Response |
| Department for Healthcare Administration | 12/07/15 | 10 | 10% | 10% | 0% | Audit Report AHCA Response |
| Department of Highway Safety and Motor Vehicles | 01/19/16 | 10 | 0% | 40% | 0% | Audit Report HSMV Response |
| Department of Revenue | 03/11/16 | 9 | 0% | 44% | 71% | Audit Report DOR Response |
| Department of Education | 05/20/16 | 10 | 0% | 40% | 0% | Audit Report DOE Response |
| Department of Emergency Management | 05/10/16 | 11 | 9.09% | 60% | 18.18% | Audit Report DEM Response |
| Florida Fish and Wildlife Conservation Commission | 08/15/16 | 10 | 0% | 40% | 0% | Audit Report FWC Response |
| Department of Environmental Protection | 08/16/16 | 10 | 0% | 50% | 0% | Audit Report DEP Response |
| Department of Legal Affairs | 01/06/17 | 10 | 10% | 40% | 0% | Audit Report DLA Response |
| Florida Department of Law Enforcement | 02/10/17 | 6 | 0% | 0% | 0% | Audit Report FDLE Response |
| Department of Children and Families | 02/28/17 | 14 | 0% | 50% | 0% | Audit Report DCF Response |
| Agency for Persons with Disabilities | 06/21/2017 | 10 | 50% | 100% | 0% | Audit Report APD Response |
| Overall Totals | 704 | 21.27% | 42.63% | 17.5% |
