BCC: Pasco County Jail Transfer – Dated January 20, 2023
Summary
This agreed-upon procedures (AUP) engagement, conducted by the Pasco County Clerk & Comptroller's Department of Inspector General in partnership with external firm Cherry Bekaert LLP, examined the transfer of the Pasco County Jail from the Pasco Sheriff's Office to the Board of County Commissioners effective October 1, 2022. The scope covered cash, capital and tangible assets, liabilities, contracts, grants, and other obligations transferring with the Jail, using 33 agreed-upon procedures developed collaboratively by the County, Sheriff's Office, and Clerk's Financial Services Department.
The overall result was clean: no significant variances were noted across any of the 33 procedures tested. The inmate welfare fund balance of $6,942,527.55 was confirmed as properly transferred to the BCC on the Sheriff's trial balance, cash counts reconciled to ledgers, capital and tangible assets were physically verified, and liabilities and grants were confirmed in proper order. Two procedural observations were noted — cash disbursement cut-off testing could not be completed due to late document delivery, and the inmate cash account system could not generate a historical report — but neither rose to the level of a significant variance.
6 findings
- Observation 1lowcash handling
Cash bonds not held in separate bank account
All cash bonds on hand were counted on October 3, 2022 and the amounts agreed to ledgers available on the day of the count. However, cash bonds are not held in a separate bank account, so the balance could not be agreed to the trial balance. No significant variance was noted despite this limitation.
- Observation 2lowcash handling
Inmate cash account system cannot generate historical reports
The inmate cash account was not included in the trial balance and the system could not generate a historical detail report from a prior date. As a result, the bank reconciliation for the inmate cash account could not be agreed to the trial balance. No significant variance was noted, but verification was limited by the system's reporting capability.
- Observation 3lowother
Cash disbursement cut-off testing not completed due to late documentation
Documents needed to perform cash disbursement cut-off testing were requested by December 4, 2022. The County provided the listing of cash disbursements from October 1 through November 15, 2022 on December 8, 2022, after the deadline. As a result, testing to verify proper cut-off was not conducted and was not verified. No significant variance was formally noted.
- Observation 4lowother
SEFA not finalized; grant contract number verification not possible
Two active grants transferred to the County related to Jail operations: the Juvenile Assessment Center grant ($279,798.05) and the Promising Re-Entry grant (total budget $25,000, with $4,265.22 allocated as of September 30, 2022). Because the Schedule of Expenditures of Federal Awards (SEFA) was not finalized at the time of testing, verification of contract numbers could not be performed. No significant variance was noted in grant balances.
- Observation 5other$6,942,527
Inmate welfare fund balance confirmed transferred to BCC
Trial balances for the inmate welfare fund for September 30, 2022 and October 1, 2022 were reviewed. The balance of $6,942,527.55 was reflected as a transfer to the BCC on the Sheriff's trial balance. No significant variances were noted.
- Observation 6other
Two capital assets not initially observed during physical testing
Of 44 capital and tangible asset items selected for physical existence verification, two items were not observed during initial testing. The existence of one asset was subsequently documented with a photograph, and the second asset was confirmed as disposed with supporting disposal documentation from the Jail. All other observed assets appeared to be in working condition.