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Audits and Reports

Audits

The Contract Management Review Team within the Bureau of Auditing, as authorized by Sections 17.03, 215.971(3), and 287.136, Florida Statutes, audits State agencies to evaluate whether management has established and implemented contract deliverables monitoring processes that promote an appropriate level of oversight and control over the accomplishment and receipt of significant deliverables and the authorization of payments for invoiced deliverables. The audits result in a written report to the State agency, with the agency providing a response and a corrective action plan to address the reported findings and recommendations.

Report No.DateState Agency
2018-01August 13, 2018Department of Health
2019-02February 5, 2019Department of Juvenile Justice
2019-03April 1, 2019Department of Economic Opportunity
2019-04May 13, 2019Department of the Lottery
2019-05August 12, 2019Department of Transportation
2019-06September 4, 2019Department of Corrections
2019-07October 17, 2019Department of Citrus
2019-08October 23, 2019Department of Management Services
2019-09January 31, 2020Justice Administrative Commission
2019-10March 26, 2020 Department of Agriculture and Consumer Services
2024-01February 12, 2024Department of Juvenile Justice
2024-02April 15, 2024Agency for Persons with Disabilities
2024-03May 3, 2024Department of Health
2024-04May 31, 2024Department of Corrections

Section 28.35(2)(e), Florida Statutes, provides that the Department of Financial Services (DFS), Bureau of Auditing, will conduct expenditure audits of individual Clerks of the Circuit Court. This includes auditing court-related expenditures of State funds to ensure compliance with Section 28.35(3), Florida Statutes, and to determine whether the expenditures were properly authorized, recorded, and supported.  It is the practice of DFS to conduct these audits every three to five years.  The audits result in a written report to the Clerks, with the Clerks providing a response and a corrective action plan to address the reported findings and recommendations.
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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 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 YearContracts ReviewedContracts with DeficienciesContract Deficiencies Error Rate
2010 - 201144515735%
2011 - 201260027646%
2012 - 201389849455%
2013 - 201488537442%
2014 - 2015115041336%
2015 - 2016126038831%
2016 - 2017148929820%
2017 - 2018125816013%
2018 - 2019111215414%
2019 - 202099212913%
2020 - 202113031038%
2021 - 202212981239%
2022 - 2023126718114%
2023 - 20241279*15111%

* Year to date data - 07/01/2023 through 04/30/2024.

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

Reports

Section 17.20(5), Florida Statutes, requires the Chief Financial Officer to prepare an annual report on debt collection. The report includes the amount of claims referred for collection, the amount of claims outstanding, and the amount of claims collected by each state agency.

The deadline for submitting the Annual Financial Report (AFR) to the Department of Financial Services for local governments is nine months after the close of the fiscal year. For those governments that close:

  • March 31, the deadline is December 31.
  • June 30, the deadline is March 31.
  • September 30, the deadline is June 30.
  • December 31, the deadline is September 30.

Submit the AFR using the Local Government Electronic Reporting in XBRL (LOGERx) system.

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Assessment of Additional Court Costs and Surcharges, pursuant to Section 939.185, Florida Statutes, if a county’s Board of County Commissioners adopts the optional $65 additional court cost, the additional assessments shall be accounted for separately by the county in which the offense occurred. Upon adoption, the additional cost is to be imposed by the court when a person pleads guilty or nolo contendere to, or is found guilty of, or adjudicated delinquent for, any felony, misdemeanor, delinquent act, or criminal traffic offense under the laws of this state. These reports shall be submitted on a quarterly basis no later than 30 days after the end of the quarter.

For related forms, please visit the forms page.

List of Programs

Access submitted reports

The County Funded Court-Related Functions Report, pursuant to Section 29.0085, F.S., is due to the Department of Financial Services by January 31st. The report should be submitted with the county's independent auditor's Statement of Compliance (Statement) with Sections 29.008,F.S. and 29.0085,F.S.

Access submitted reports

The objective of the Data Management Project is to standardize and remove stale FLAIR data to provide valid and accurate information in the State’s Accounting system, therefore improving financial reporting and available data to the public. Completion of this project will enable system users and stakeholders to utilize uniform and clearly defined accounting information on a statewide basis. By managing agency data now, we can prepare for the future as the State transitions to a new accounting system, Florida PALM.

The Department of Financial Services is requesting that state agencies review their data in the FLAIR Information and Subsidiary files to determine if records are accurate, valid, and complete. While completing this review, a state agency may determine that an accounting record is no longer valid, accurate, and complete and may need to update or delete data. Throughout this project, Quarterly Achievements will be posted to identify the data cleanup efforts made on an enterprise level.

Section 216.102(3), Florida Statutes, requires the Chief Financial Officer to publish a ACFR in accordance with generally accepted accounting principles. The ACFR includes the audited financial statements, note disclosures, and required supplementary information, presenting the state's financial condition at fiscal year-end and results of operations during the fiscal year.

The SEFA is prepared in accordance with the United States Office of Management and Budget (OMB) circular A-133 and presents federal awards expended by the state during the fiscal year. The single audit act amendments of 1996 (public law 104-156) and the OMB circular A-133 define federal awards as federal financial assistance and federal cost-reimbursement contracts that non-federal entities receive directly from federal awarding agencies or indirectly from pass-through entities.

Pursuant to Section 215.195, Florida Statutes, and in accordance with Federal regulations established by the United States Office of Management and Budget, the Department of Financial Services (DFS) prepares a Statewide Cost Allocation Plan (SWCAP) each year. The SWCAP permits the State to identify costs that are associated with the general administration of the State and to charge a portion of these costs to Federal Programs. The SWCAP report is approved by the Department of Health & Human Services and includes the following sections: Schedule H - Summary of Fixed Cost (Exhibit A), Section I - Proposal, Section I - Supporting Workpapers, and Section II – Billed Services.

Section 17.32, Florida Statutes, requires the Chief Financial Officer to prepare an annual report listing all trust funds. The report includes revenues and disbursements for the prior fiscal year and the ending cash balance at fiscal year-end for each trust fund.

Section 215.3206(3), Florida Statutes, requires the Chief Financial Officer to prepare an annual report listing all trust funds that are exempt from automatic termination and their revenues by major category for the last four fiscal years. The report also includes a list of trust funds that are scheduled to terminate.

 
Required Filing Section 215.179, Florida Statutes, requires allocation request letters, described in s. 179D(d)(4) of the Internal Revenue Code and Internal Revenue Service (IRS) Notice 2008-40, to be filed with the Department of Financial Services.
 
 

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