Loading...
Report No. 11651, Public Defender REPORT NO . 11651 STATE OF FLORIDA Office of the Auditor General OPERATIONAL PERFORMANCE AUDIT OF THE OFFICE OF THE PUBLIC DEFENDER S SIXTEENTH JUDICIAL CIRCUIT FOR THE PERIOD JULY 1, 1989, THROUGH DECEMBER 31, 1990 DATED: JUNE 10, 1991 I 11651 STATE OF FLORIDA OFFICE OF THE AUDITOR GENERAL OPERATIONAL PERFORMANCE AUDIT OF THE OFFICE OF THE PUBLIC DEFENDER SIXTEENTH JUDICIAL CIRCUIT FOR THE PERIOD JULY 1, 1989, THROUGH DECEMBER 31, 1990 DATED: JUNE 10, 1991 OFFICE OF THE PUBLIC DEFENDER SIXTEENTH JUDICIAL CIRCUIT Table of Contents Page No. LETTER OF TRANSMITTAL v I REPORT ON THE INTERNAL CONTROL STRUCTURE AND LEGAL COMPLIANCE 1 II BACKGROUND 5 A. Authority 5 B. Organizational Structure 5 C. Related Audits 7 D. Prior Audit Findings 7 III EXHIBITS 8 -iii- id T`a. `� ? 9;1 +5 STATE OF FLOI2II)A. i =ei OFFICE OF TIIE AUDITOR GENERAL `°='`'� TALLAHASSEE NARLES L LESTER CPA. June 10, 1991 AUDITOR GENERAL The President of the Senate, the Speaker of the House of Representatives, and the Legislative Auditing Committee Pursuant to the provisions of Section 11.45, Florida Statutes, and as part of the Legislatures oversight responsibility for operations of State agencies, I have directed that an operational performance audit be made of the OFFICE OF THE PUBLIC DEFENDER, SIXTEENTH JUDICIAL CIRCUIT, For the Period July 1, 1989, Through December 31, 1990. The results of the audit of the Office of the Public Defender are presented herewith. Respectfully submitted, Charles L. Lester Auditor General Audit supervised by: Gerald J. Schllling Audit made by: James A. Bell -v- OPERATIONAL PERFORMANCE AUDIT OF THE OFFICE OF THE PUBLIC DEFENDER SIXTEENTH JUDICIAL CIRCUIT ar. No. REPORT ON THE INTERNAL CONTROL STRUCTURE AND LEGAL COMPLIANCE (1) Compliance and operational performance audits are made by the Auditor General as part of the Legislature's oversight responsibility for operations of State agencies. Our audit of the Office of the Public Defender, Sixteenth Judicial Circuit, included: Examinations of various transactions and Office actions during the period July 1, 1989, through December 31, 1990, to determine whether they were executed, both in manner and substance, in accordance with governing provisions of laws, administrative rules, and other guidelines. • An evaluation of selected control environment factors, accounting system methods and records, and policies and procedures of the Office's internal control structure applicable to those programs, activities, and functions and classes of transactions within the scope of audit. We conducted our audit in accordance with generally accepted auditing standards and GOVERNMENT AUDITING STANDARDS, issued by the Comptroller General of the United States. :2) The proper administration of public funds requires that management establish and maintain an internal control structure, including the control environment, accounting system, and policies and procedures, to provide reasonable assurance that specific entity objectives will be achieved. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of internal control structure policies and procedures. The objectives of an internal control -1- Par. No. structure are to provide management with reasonable, but not absolute, assurance of compliance with applicable laws, administrative rules, and other guidelines; the economic and efficient operation of the Office; the reliability of financial records; and the safeguarding of assets. Because of inherent limitations in any internal control structure, noncompliance, errors, or irregularities may nevertheless occur and not be detected. Also, projection of any evaluation of the structure to future periods is subject to the risk that procedures may become inadequate because of changes in conditions or that the effectiveness of the design and operation of policies and procedures may deteriorate. (3) Our audit objectives for the programs, activities, and functions and classes of transactions within the scope of audit were: • To evaluate the Office's performance in administering its assigned responsibilities in accordance with applicable laws, administrative rules, and other guidelines. To evaluate the Office's internal control structure to determine the extent to which selected control environment factors, accounting system methods and records, and policies and procedures promoted and encouraged compliance with controlling laws, administrative rules, and other guidelines; the economic and efficient operation of the Office; the reliability of financial records; and the safeguarding of assets. • To determine whether the Office has corrected, or is in the process of correcting, the deficiency disclosed in the prior audit (report No. 11336). (4) As a part of our audit, we examined, on a test basis, evidence supporting transactions which occurred and actions taken by the Office; performed analytical procedures; reviewed management's administrative constructions of law; and evaluated compliance with governing provisions of laws, administrative rules, and other guidelines. However, our objective was not to provide an opinion on overall compliance with such provisions. -2- ?ar. No. (5) Additionally, in planning and performing our audit, we obtained an understanding of the design of significant internal control structure policies and procedures relevant to those programs, activities, and functions and classes of transactions within the scope of audit, determined whether they have been placed in operation, and assessed control risk. Based on our understanding of the internal control structure and the assessed level of control risk, we determined the nature, timing, and extent of substantive audit tests and procedures performed. For the purpose of this report, we have classified the applicable significant internal control structure policies and procedures in the following categories: assets, liabilities, fund equities, revenues and cash receipts, expenditures and disbursements, budgetary controls, management reporting, and legal compliance. (6) Our tests of compliance indicated that the Office of the Public Defender had generally complied with the various provisions of laws, administrative rules, and other guidelines governing its financial operations. With respect to the items not tested, nothing came to our attention that caused us to believe that the Office had not complied, in all material respects, with those provisions. (7) Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of the internal control structure that, in our Judgment, could adversely affect Office management's assurance of compliance with applicable laws, administrative rules, and other guidelines; the economic and efficient operation of the Office; the reliability of financial records; and the safeguarding of assets. (8) A material weakness is a reportable condition in which the design or operation of the specific internal control structure elements does not reduce to a relatively low level the risk that errors or irregularities in amounts that would be material In relation to the financial records and resources of the programs, activities, and functions and classes of transactions being audited may occur and not be detected within a timely period by Office employees in the normal course of performing their assigned functions. -3- Par. No. (9) Our consideration of the internal control structure would not necessarily disclose all matters in the internal control structure that might be reportable conditions and, accordingly, would not necessarily disclose all reportable conditions that are also considered to be material weaknesses as defined above. However, we noted no matters involving the internal control structure that we considered to be material weaknesses as defined above. -4- Par. No. BACKGROUND Authority ;10) Section 27.50, Florida Statutes, provides that there shall be a Public Defender for each of the judicial circuits of the State who shall be elected at the general election by the qualified electors of the circuit. The duties of the Public Defender as prescribed by Chapter 27, Part II, Florida Statutes, include representing, without additional compensation, any person who is determined by the court to be indigent as provided in Section 27.52, Florida Statutes, and who is: (1) under arrest for, or is charged with, a felony; (2) under arrest for, or is charged with, a misdemeanor, a violation of Chapter 316, Florida Statutes, which is punishable by imprisonment, or a violation of a municipal or county ordinance in the county court, unless the court, prior to trial, files in the cause a statement in writing that the defendant will not be imprisoned if he is convicted; (3) alleged to be a delinquent child pursuant to a petition filed before a circuit court; or (4) sought by petition filed in such court to be involuntarily hospitalized as a mentally ill person or involuntarily admitted to residential services as a person with developmental disabilities. Organizational Structure 11) W. Randall Winter is the Public Defender of the Sixteenth Judicial Circuit. 12) The Public Defender of the Sixteenth Judicial Circuit is responsible for performing the duties described above, as provided by law, in Monroe County. The Office of the Public Defender employed 30 people at June 30, 1990, to perform the duties of the Office. Offices are maintained at Key West, Marathon, and Tavernier. As provided by law, physical facilities and other support for the Office of the Public Defender are provided by Monroe County. 13) The Office of the Public Defender of the Sixteenth Judicial Circuit was funded primarily by State appropriations for the 1989-90 fiscal year, -5- Par. No. pursuant to Chapter 89-253, Laws of Florida, the General Appropriations Act. The following is a summary of released appropriations by appropriation category for the 1989-90 fiscal year: Appropriation Amount Category Released Salaries and Benefits $1,103,547 Other Personal Services 27,500 Expenses 84,354 Operating Capital Outlay 5,608 Special Categories: Public Defenders - Law Library 16,747 Total $1,237,756 (14) Monroe County, in which the Office of the Public Defender maintained offices, provided facilities and services to the Office of the Public Defender as required by Section 27.54(3), Florida Statutes. These facilities and services included office space, utilities, and telephone service. In addition, other support as itemized in Section 27.54(3), Florida Statutes, was provided by Monroe County. The value of this support was $148,341.07 in the 1989-90 fiscal year. Our audit did not extend to an examination of the value of this support as reported by Monroe County. (15) The Public Defender's salary was paid in accordance with Section 27.5301(1), Florida Statutes, and Chapters 89-253 and 90-209, Laws of Florida, the General Appropriations Acts. Section 27.5301(2), Florida Statutes, provides that the salary for each Assistant Public Defender shall be set by the Public Defender at an amount not to exceed 100 percent of the Public Defender's salary. The Classification and Pay Procedures, promulgated by the Florida Public Defender Association, Inc., as required by Section 27.53(1), Florida Statutes, was used to set the salary ranges for the several classes of employees. (16) A comparison of the Office of the Public Defender's budgeted with actual expenditures and commitments for the 1989-90 fiscal year is presented as exhibit A. This comparison presents both budgetary and actual amounts on the basis specified in Chapter 216, Florida Statutes, and the applicable -6- Par. No. portions of the 1989-90 General Appropriations Act, as further described in the notes to the exhibit. The exhibit was prepared by us from the Offices records and was reviewed by Office management. Related Audits :17) Our audit did not extend to an examination of the Office of the Public Defender's financial statements as of and for the fiscal year ended June 30, 1990. On January 22, 1991, this Office issued audit report No. 11566, with accompanying general purpose financial statements presenting the financial position of the State of Florida at June 30, 1990, the results of its operations, and the cash flows of its proprietary fund types and similar trust funds for the year then ended. The Office of the Public Defender is an integral part of the reporting entity of the State of Florida. The financial information relative to the Office of the Public Defender was included by the State Comptroller in the financial statements that accompany that report. Prior Audit Findings 18) The Office of the Public Defender has substantially corrected the deficiency noted in audit report No. 11336. /J Respesubmitted, i Charles L. Lester, C.P.A. Auditor General '7- • EXHIBITS The following exhibits are attached to and form an integral part of this report: EXHIBIT - A Comparison of Budgeted With Actual Expenditures and Commitments - By State Fund Type. EXHIBIT - B Notes to Comparison of Budgeted With Actual Expenditures and Commitments - By State Fund Type. EXHIBIT - C Organizational Chart. -8- OFFICE OF THE PUBLIC DEFENDER EXHIBIT - A SIXTEENTH JUDICIAL CIRCUIT COMPARISON OF BUDGETED WITH ACTUAL EXPENDITURES AND COMMITMENTS - BY STATE FUND TYPE For the Fiscal Year Ended June 30, 1990 uM Tyne/ Final Actual Other Total Variance - ppropriation Category Operating Expenditures Commitments Expenditures Favorable Budget of Current of Budgeted and Other (Unfavorable) Appropriations Resources Commitments of Current Appropriations RIVAL row FWD urrent: Salaries and Benefits S1.103.547.00 S1,103,167.06 S S1.103,167.06 $ 379.94 Other Personal Services 27,500.00 26,523.63 26.583.63 916.37 Expenses 84,354.00 68.551.74 68,557.74 15,796.26 perating Capital Outlay 5,608.00 5,260.00 5.260.00 348.00 pedal Categories: Public Defenders - Law Library 16,747.00 16,064.97 16,064.97 682.03 7TAL cum REVDBIE FUID S1,237,756.00 S1,219,633.40 $ S1,219,633.40 S18.122.60 he accompanying notes to comparison of budgeted with actual expenditures and commitments by State fund type are an integral part of this exhibit. _9_ , EXHIBIT - B OFFICE SIXTEENTH JUDICIIAL CIRCUIT ER NOTES TO COMPARISON OF BUDGETED WITH ACTUAL EXPENDITURES AND COMMITMENTS - BY STATE FUND TYPE For the Fiscal Year Ended June 30, 1990 (1) The following procedures are used in adopting, amending, and reporting budgets and budgetary data: • Budgets are prepared and submitted to the Legislature and the Executive Office of the Governor on a biennial basis in the form and manner prescribed by Chapter 216, Florida Statutes. • As provided by Section 27.60, Florida Statutes, limited transfers of expenditure authority may be made by the Public Defender. The Administration Commission, pursuant to Section 216.292(3), Florida Statutes, must authorize transfers of appropriations from the General Revenue Fund in excess of the limitations established. The Executive Office of the Governor, pursuant to Section 216.181(7), Florida Statutes, may approve transfers of appropriations within any State trust fund. • Budgetary information is integrated into the accounting system. In accordance with Chapter 216, Florida Statutes, annual appropriations are used for: (1) authorized expenditures incurred during the current fiscal year; (2) encumbrances outstanding at year-end approved for liquidation In the subsequent year; and (3) legal, due, and unpaid obligations relating to the prior year which were not requested and/or approved to be liquidated from appropriations of the prior year. (2) Because the budgetary basis of accounting for operating categories described in Chapter 216, Florida Statutes, requires recognition of amounts which are In addition to those used to recognize and report expenditures in accordance with generally accepted accounting principles, the expenditures and commitments presented on exhibit A have been shown on a basis comparable to the budget. To present these data on a basis comparable to the budget, accrual basis expenditures paid from or charged to 1989-90 fiscal year -10- OFFICE OF THE PUBLIC DEFENDER EXHIBIT - B SIXTEENTH JUDICIAL CIRCUIT (Continued) NOTES TO COMPARISON OF BUDGETED WITH ACTUAL EXPENDITURES AND COMMITMENTS - BY STATE FUND TYPE For the Fiscal Year Ended June 30, 1990 appropriations have been shown in the "Actual Expenditures of Current Appropriations" column. Since there were no encumbrances at June 30, 1990, which were approved for certification forward to be paid in the 1990-91 fiscal year, no amounts are shown in the "Other Commitments of Budgeted Resources" column. (3) Adjustments to reconcile the budget amounts for the operating categories on exhibit A with amounts appropriated are as follows: Description General Revenue Fund Appropriated by Chapter 89-253, Laws of Florida $1,217,855 Changes Authorized by the Executive Office of the Governor 20,040 Reserved by the Executive Office of the Governor (139) Total Final Operating Budget, Exhibit A $1,237,756 -11- THIS PAGE INTENTIONALLY LEFT BLANK. -12- OFFICE OF THE PUBLIC DEFENDER EXHIBIT - C SIXTEENTH JUDICIAL CIRCUIT ORGANIZATIONAL CHART As of June 30, 1990 Public Defender Investigators Office Manager Chief Assistant Public Defender Key West Marathon Tavernier Felony Chief Felony Chief Felony Chief -13- ce• OF FIO�,��� °Akil.101111V err i essel F I OF 1N�f VENDENcfc /HE AUDOOr