Clerk & Comptroller
Audit findings · Low · other
7 findings match the current filter. Sorted by severity, then dollar amount.
- lowother$9,265BCC · FY 2025
Billing Calculation Errors Linked to Meter Endpoint Change-Outs
During testing of all November 2023 billing cycles across 142,843 accounts, 33 accounts (0.02%) were found to have incorrectly calculated utility bills attributable to meter/endpoint change-outs. This resulted in 28 accounts being underbilled by a total of $141.60 and 5 accounts overbilled by $4.32. Separately, 7 accounts had corrections and rebills from prior months due to incorrect service bill codes (not incorrect rate implementation), resulting in overcharges totaling $9,265.54 that were credited back to customers in the November 2023 cycle. Existing monitoring procedures were insufficient to proactively detect these billing irregularities before bills were issued.
in: BCC Utilities Rates - Dated May 30, 2025 - lowotherBCC · FY 2024
Developer Credit Reconciliation Process Relies on Manual Procedures
The monthly reconciliation of trust account balances between Munis and Accela was largely a manual process with no independent source data for verification. Due to integration limitations between Accela and Munis, trust account activity did not automatically upload into Munis, and Fiscal did not enter journal entries in Munis for trust account adjustments. As a result, General Ledger staff manually maintained trust account balances in Excel spreadsheets outside of Munis and compared them to Fiscal's spreadsheet, creating operational inefficiency and data reliability risk.
in: BCC: Developer Credits Policies and Procedures- Dated July 30, 2024 - lowotherBCC · FY 2023
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.
in: BCC: Pasco County Jail Transfer – Dated January 20, 2023 - lowotherBCC · FY 2023
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.
in: BCC: Pasco County Jail Transfer – Dated January 20, 2023 - lowotherBCC · FY 2023
Cashiers required to stand on box at drive-thru window
At the Utilities (Land O'Lakes) customer drive-thru window, cashiers were observed having to stand on a box in order to reach the service drawer. This practice creates a risk of falls and was noted as an unsafe work condition, though it fell outside the formal scope of the cash audit.
in: BCC: Unannounced Cash Verification - Dated August 2, 2023 - lowotherBCC · FY 2023
Point-of-sale system non-functional at Dade City Armory
The point-of-sale (POS) system used to accept payments at the Dade City Armory did not function at the time of the audit. Despite the non-functional POS, a change fund was still being maintained at that location. This observation was outside the formal audit scope but was brought to management's attention.
in: BCC: Unannounced Cash Verification - Dated August 2, 2023 - lowotherBCC · FY 2021
Inventory System Reflects Incorrect Bin Locations for Several Items
Of the 103 items tested at Embassy Warehouse, five items (5%) — #22003, #07007M, #82048, #500586, and #230112 — were located in a different area than reflected in the inventory system or could not be identified at all. Management stated the inventory had been reorganized due to spacing issues but the system was not updated at the time of the audit.
in: BCC: Utilities Warehouse Inventories – Dated December 20, 2021