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Clerk & Comptroller

Audit findings · Low

68 findings match the current filter. Sorted by severity, then dollar amount.

  1. 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
  2. lowpolicy$23BCC · FY 2020

    Unsigned credit card receipt found at Land O' Lakes Library

    On January 29, 2020, an unsigned credit card receipt in the amount of $22.75, dated January 10, was found stored in the safe at the Land O' Lakes Library. Branch staff were unaware of procedures for handling unsigned receipts. The credit card charge had been included in a deposit submitted to Financial Services, and management was attempting to contact the cardholder.

    in: BCC: Change and Petty Cash Fund Audit – Dated June 2, 2020
  3. lowcash handling$2CCC · FY 2021

    Change drawer overage and inaccurate overage/shortage forms

    One change drawer at Traffic in New Port Richey was over by $2 at the time of the audit on November 19, 2020. A clerk had borrowed $2 from another clerk the previous day to make change rather than using the designated $700 change fund kept in the safe. While the overage was reported to Finance at end of day and a corresponding shortage was reported the prior day, the explanations on both Overage/Shortage Forms were documented incorrectly.

    in: CCC: Unannounced Cash Count – Dated January 9, 2021
  4. lowpolicyBCC · FY 2024

    P-Card Policies and Procedures Not Fully Formalized

    Although the BCC had adequate P-Card policies and procedures in place, not all procedures were incorporated into the formal P-Card Policy document. Specifically, procedures related to the timeline for when P-Cards are suspended and the reactivation process were absent from the written policy. The lack of a single complete document increases the risk that personnel may not follow or consistently apply all required procedures.

    in: BCC: Purchasing Card Transactions - Dated November 25, 2024
  5. lowcash handlingCCC · FY 2025

    No policy for verifying bank coin orders or resolving shortages

    A $0.04 shortage was found in one change fund drawer, originating from an unverified coin roll received from the bank in October 2023, nine months before the audit. Finance instructed the unit to maintain the fund at the lower balance rather than seek reimbursement, resulting in a persistent variance between the accounting system and the verified fund total. No formal officewide policy existed governing verification of bank orders or handling overages and shortages.

    in: CCC: Unannounced Cash Verification - Dated May 5, 2025
  6. lowpolicyCCC · FY 2025

    No lost and found procedures for valuable or sensitive items

    On July 15, 2024, the IG found a debit card stored in a safe that a citizen had left at a service window in October 2023—approximately nine months prior. The Operations Supervisor was uncertain of the process for returning such items. The card was returned to the issuing bank the same day the IG identified it. No officewide policy existed for receiving, storing, documenting, and returning lost valuable or sensitive items.

    in: CCC: Unannounced Cash Verification - Dated May 5, 2025
  7. lowcash handlingCCC · FY 2025

    Change fund bag used by wrong division

    On July 23, 2024, the IG observed a Circuit Civil teammate using a change fund bag assigned to the Civil Family Division. The Civil Family and Circuit Civil Divisions each maintained separate change funds. No officewide written policy existed for documenting, assigning, and distributing change funds for daily cashiering.

    in: CCC: Unannounced Cash Verification - Dated May 5, 2025
  8. lowpolicyCCC · FY 2025

    Cashiers not notified when supervisors process transaction voids

    A void appeared on one drawer's Daily Receipt Recap Details report, but the cashier had no documentation and was unaware of it. Only leads and supervisors can process voids in the cashiering system; the Operations Lead voided a transaction identified during quality review without informing the cashier. No officewide policy addressed communication of voids to affected cashiers.

    in: CCC: Unannounced Cash Verification - Dated May 5, 2025
  9. lowpolicyCCC · FY 2025

    No document version control process for control form templates

    The Division Change Fund Control Form on file for one division was a different version than the one published on Office Net at the time of audit, making it unclear which version was correct. No formal version control process existed to track and manage revisions to change fund control forms.

    in: CCC: Unannounced Cash Verification - Dated May 5, 2025
  10. lowpolicyCCC · FY 2025

    Inconsistent signature formats on change fund control forms

    Signature formats on Custodian/Cashier Change Fund Control Forms were not consistent; some had wet signatures, others had digital signatures, and others had only typed names on signature lines. No officewide policy specified acceptable signature types for control forms.

    in: CCC: Unannounced Cash Verification - Dated May 5, 2025
  11. lowpolicyCCC · FY 2025

    Control forms signed without proper delegation of authority

    Control forms did not consistently reflect proper delegation of authority: leads signed for supervisors and managers, assistant directors signed for directors, and in one instance the Operations Supervisor signed on behalf of the cashier/custodian. No formal signature delegation process existed for change fund control forms.

    in: CCC: Unannounced Cash Verification - Dated May 5, 2025
  12. lowdata accessBCC · FY 2025

    Fourteen Inactive Billing Codes Remain Active in Billing System

    During review of the FY2024 and FY2025 utility rate charts, 14 billing codes that were no longer in use were found to still be active in the utility billing system. Of 318 billing codes in FY2024, 304 agreed to BCC-approved rates and 14 were inactive but enabled; the same 14 codes persisted in the FY2025 chart of 329 codes. Active inactive codes pose a risk of accidental use that could result in inaccurate customer billings.

    in: BCC Utilities Rates - Dated May 30, 2025
  13. lowpolicyCCC · FY 2025

    DAVID Searches Missing Required Reason Codes

    The DAVID Quarterly Audit Guideline requires a reason code to be entered for every search performed. Of 67 DAVID searches reviewed during testing, four searches by one user included a case or citation number but lacked a required reason code. The auditor confirmed all four searches were for valid business purposes.

    in: CCC: DAVID Attestation- Dated July 28, 2025
  14. lowpolicyCCC · FY 2025

    DAVID Access Authorization Request Form Lists Incorrect Department

    One DAVID Access Authorization Request Form on file was not updated to reflect the teammate's correct department, representing an inaccuracy in the official access control documentation maintained by the Office.

    in: CCC: DAVID Attestation- Dated July 28, 2025
  15. lowpolicyCCC · FY 2025

    Fragmented DAVID Guidance and Lack of Policy Management Software

    Criminal and IT departments maintained independent versions of DAVID audit procedures; Criminal's older documents were confirmed obsolete but some Criminal users remained unaware of current documented procedures. Updates to DAVID procedures were communicated informally through Criminal Department Bulletins (CDBs) rather than being promptly reflected in formal procedure documents.

    in: CCC: DAVID Attestation- Dated July 28, 2025
  16. lowpolicyCCC · FY 2024

    Inconsistent documentation of custody for assigned change funds

    Practices for documenting custody of assigned change funds were inconsistent across divisions. One change fund had multiple Division Change Fund Control Forms bearing the same date but signed by different individuals as supervisor/designee. In another instance, a supervisor signed both the Division Change Fund Control Form and the Custodian/Cashier Change Fund Control Form as custodian/cashier and supervisor/designee for a fund split among six cashier drawers and two cash boxes, without obtaining signatures from the individual cashiers, undermining individual accountability. Additionally, the distribution totals on Custodian/Cashier Change Fund Control Forms did not always agree with the corresponding Division Change Fund Control Form.

    in: CCC: Unannounced Cash Verification - Dated May 14, 2024
  17. lowcash handlingBCC · FY 2024

    Cash Overage Inaccurately Reported on Daily Closeout Documentation

    During the unannounced count on April 23, 2024, the IG identified a cash overage in change fund CF-82 at the Wiregrass Ranch Sports Complex. The overage amount reported on the department's daily closeout documentation did not agree with the overage amount identified by the IG, indicating a deficiency in the process for reporting and recording cash overages and shortages. The discrepancy was immaterial in dollar terms but reflects a weakness in daily cash accounting controls.

    in: BCC: Unannounced Cash Verification - Dated June 25, 2024
  18. lowpolicyBCC · FY 2024

    Outdated Control Form Used; Updated Form Not Filed with General Ledger

    When a change fund was reopened, an outdated version of the BCC Change Fund Control Form was used instead of the current March 2023 revision. As a result, the updated control form was not on file with the Financial Services General Ledger Division. The department indicated it was unaware that a revised form had been issued, as the updated version had not been distributed to BCC Fiscal Teams or posted to the County intranet.

    in: BCC: Unannounced Cash Verification - Dated June 25, 2024
  19. lowpolicyBCC · FY 2024

    Developer Credit Transmittal Summary Checkbox Options Ambiguous

    Responses to certain questions on the Developer Credit Transmittal Summary were ambiguous because only Yes or No checkboxes were available. Some answers required a Not Applicable response, which was not an option, causing staff to check No instead, creating potential for misinterpretation of the record.

    in: BCC: Developer Credits Policies and Procedures- Dated July 30, 2024
  20. 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
  21. lowevidenceCCC · FY 2024

    Incorrect images docketed to cases due to auto-docketing error

    Two cases had the incorrect image docketed; the CCIS transaction report was docketed as the DL Check. Management attributed this to an auto-docketing error. The incorrect docketing reduces the reliability and accuracy of case records.

    in: CCC Driver License Reinstatements - Dated December 27, 2024
  22. lowcash handlingBCC · FY 2023

    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.

    in: BCC: Pasco County Jail Transfer – Dated January 20, 2023
  23. lowcash handlingBCC · FY 2023

    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.

    in: BCC: Pasco County Jail Transfer – Dated January 20, 2023
  24. 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
  25. 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
  26. lowpolicyCCC · FY 2023

    Civil docket code list associated with List of 23 contained non-confidential codes

    Of 102 Civil docket codes on the List of 23 reference list, seven (7%) were determined not to be confidential. During the audit, privacy level updates were made in Clericus for five of the seven codes. Codes such as 4142 (Order to Show Cause Guardianship), 8000 (Motion to Determine Confidentiality), 4623 (Notice of Confidential Information), 3401 (Confidential Sealed Order), and 1517 (Confidential Sealed Envelope) were found not to require confidential treatment.

    in: CCC Docket Image Privacy Follow-Up - Final Report dated February 14 2023
  27. lowpolicyCCC · FY 2023

    Some Civil docket codes associated with List of 23 were inactive or unused

    No documented policy or procedure required periodic review of docket codes. As a result, eight (8%) of the 102 Civil docket codes associated with the List of 23 were active but had either been replaced or not recently used, some not since 2003 or earlier. This created risk of erroneous use of obsolete codes.

    in: CCC Docket Image Privacy Follow-Up - Final Report dated February 14 2023
  28. lowpolicyCCC · FY 2023

    Some Criminal docket codes related to List of 23 were unused

    No documented policy requiring periodic review of docket code usage existed in Criminal. Three (8%) of 34 Criminal docket codes associated with the List of 23 were active but not frequently or recently used, including codes BEHS (not used since 2017), AFJT, and PCPB (neither used in Clericus or CJIS as of August 19, 2020).

    in: CCC Docket Image Privacy Follow-Up - Final Report dated February 14 2023
  29. lowpolicyCCC · FY 2023

    Criminal docket node spreadsheet lacked guidance for docket descriptions

    The Criminal docket node spreadsheet did not provide guidance on when to include or exclude additional language in docket descriptions. As a result, docket descriptions for numerous images contained more information than the basic docket description. Policies and procedures related to the docket code review process were also not documented.

    in: CCC Docket Image Privacy Follow-Up - Final Report dated February 14 2023
  30. lowevidenceCCC · FY 2023

    One Criminal image of 361 tested was docketed incorrectly

    One Criminal image was a Return of Service but was docketed with code NOFI (Notice of Filing) because the portal filer selected an incorrect docket code and the teammate did not correct it. The image description on the document and the docket description did not agree.

    in: CCC Docket Image Privacy Follow-Up - Final Report dated February 14 2023
  31. lowpolicyCCC · FY 2023

    Records redaction and confidentiality scenario answer key lacked adequate detail

    The existing scenario question answer key provided limited explanations for correct answers. Specific issues included: scenario 15.2 referencing confidentiality when statute required sealing; scenario 23 lacking guidance on why tattoo descriptions did not apply to defendants; scenario 39 being unclear that customers may only view redacted documents; and the number of legal authorities per scenario being unclear from the outset of the document.

    in: CCC Docket Image Privacy Follow-Up - Final Report dated February 14 2023
  32. lowpolicyCCC · FY 2023

    Records scenario questions provided limited guidance to Civil and Criminal teammates

    The redaction and confidentiality scenario questions were designed for the Records department but were intended to be distributed to Civil and Criminal teammates as well. Of the scenario questions, only two (numbers 13 and 41) were related to Criminal and Civil Courts, providing insufficient department-specific training guidance.

    in: CCC Docket Image Privacy Follow-Up - Final Report dated February 14 2023
  33. lowdata accessCCC · FY 2023

    Civil defendant incorrectly flagged as juvenile in Clericus

    For one Civil image tested, the defendant/relevant party was not reflected on the Online Court Records Search because they were incorrectly marked as juvenile in Clericus. However, the party was born in 1965 and was not a juvenile. Management corrected the issue during the audit and the party's name was made available online.

    in: CCC Docket Image Privacy Follow-Up - Final Report dated February 14 2023
  34. lowpolicyCCC · FY 2023

    No policies existed for court documents written in foreign languages

    No documented policies or procedures existed in Civil, Criminal, or Records for handling court documents written in a foreign language. During testing, one OnDemand image contained a plea form written in Spanish with an accompanying English translation, but there was limited documented guidance for teammates handling such documents to ensure confidential information was properly protected.

    in: CCC Docket Image Privacy Follow-Up - Final Report dated February 14 2023
  35. lowevidenceCCC · FY 2023

    Safe contained spare keys and evidence vault combinations unknown to management

    During an unannounced cash count on 6/9/2022, the IG observed the contents of the safe at Dade City Official Records and found several spare/copy keys for other departments and a folder containing combinations for both evidence vaults. A Records Division Operations Supervisor stated on 6/28/2022 that they were unaware these items were stored in the safe. The HR Director also confirmed HR was unaware, and while HR tracked to whom combinations were distributed, it could not track where they were stored thereafter. The Records Assistant Director later advised on 12/5/2022 that the vault codes found were obsolete.

    in: CCC: Unannounced Cash Counts - Dated February 28, 2023
  36. lowcash handlingBCC · FY 2023

    Staff failed to request auditor photo identification

    Staff at Land O' Lakes Central Permitting did not request to see the IG team's identification when auditors entered the cash area. BCC Inbound Financial Transactions Policy #400-17, Section II, Subsection C, Part 5, requires that visitors to any area where cash is held be verified by photo ID. This represents a compliance failure with an established security control.

    in: BCC: Unannounced Cash Verification - Dated August 2, 2023
  37. lowcash handlingBCC · FY 2023

    Reconciled deposit left unsealed without completed deposit ticket

    At Veterans Memorial Park, deposit procedures were not followed for the January 27, 2023 cash receipts. A deposit ticket was not completed and the plastic deposit bag was not sealed for a reconciled deposit. The Parks, Recreation, and Natural Resources Cash Check Receipt Policy requires that once the daily deposit is reconciled, the deposit ticket be completed and the deposit sealed in the bank-issued two-pocket plastic deposit bag.

    in: BCC: Unannounced Cash Verification - Dated August 2, 2023
  38. lowpolicyBCC · FY 2023

    Change fund control form not updated after custodian separation

    The control form on file with Financial Services for Land O' Lakes Heritage Park still reflected an employee who had separated from service as of November 21, 2022, at the time of the January 23, 2023 unannounced audit. The control form was not updated to reflect the current custodian until January 27, 2023, after the IG's visit, and the IG verified the updated form was subsequently filed with Financial Services.

    in: BCC: Unannounced Cash Verification - Dated August 2, 2023
  39. lowcash handlingBCC · FY 2023

    Two CBA machine cash collections did not reconcile to reports

    Coin Bill Acceptor (CBA) machine cash collections did not reconcile to the IT Cash Reconciliation Report at two library locations: New River Branch Library had a $2.80 shortage, and Starkey Ranch Library had a $0.85 overage. The discrepancies were not considered significant but indicated procedural and/or equipment issues with collection processes.

    in: BCC: Unannounced Cash Verification - Dated August 2, 2023
  40. 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
  41. 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
  42. lowevidenceBCC · FY 2023

    DAVID search queries not documented in associated case files

    For 3 of 11 DAVID queries reviewed, the associated case file did not reflect the specific DAVID information that was queried, making it difficult to trace all queries to a legitimate business purpose.

    in: BCC: Stormwater DAVID Contract Attestation - Dated November 13, 2023
  43. lowpolicyBCC · FY 2023

    DAVID standard operating procedures outdated and missing required guidance

    The DAVID SOP contained outdated and inconsistent information and lacked detailed guidance for certain MOU requirements, including: incorrect agency head, backup POC, and internal case system references; an attachment with outdated Florida Statute language; inconsistent five-year retention requirements for access forms; no requirement to generate a User by Agency Report from DAVID for comparison to the Division's user list; no designation of who is responsible for notifying the IG upon receipt of an FLHSMV attestation request; and no designation of who is responsible for notifying FLHSMV of changes in agency head, POC, or contact information.

    in: BCC: Stormwater DAVID Contract Attestation - Dated November 13, 2023
  44. lowdata accessCCC · FY 2023

    Unattended Workstations Allowed Incorrect Evidence Deletion Attribution

    One evidence deletion in TrakMan was attributed to the wrong teammate because a shared computer was not locked before being left unattended. A second teammate performed the deletion while the computer remained logged in under the prior user's credentials. This resulted in inaccurate audit trail records in TrakMan.

    in: CCC: Evidence Final Report - Dated December 8, 2023
  45. lowpolicyCCC · FY 2022

    2021 Quarter 1 Review Selected Users With No DAVID Activity

    For the 2021 Quarter 1 Review, the 10 randomly selected users had no DAVID activity or searches for the selected week. Reviewing user reports with no activity did not test for compliance and merely documented a lack of activity, rendering the quarterly review ineffective for that period.

    in: CCC: DAVID Attestation-Admin - Dated July 12, 2022
  46. lowcash handlingBCC · FY 2022

    SunWest Park change fund idle with staff unaware of it

    Change fund CF-74 was established for SunWest Park on 2/1/2022, but park employees were unaware a change fund existed and had to contact the Park Operator by phone during the audit to locate it. The Park Operator confirmed the fund was not used in daily operations and had only been used once since issuance, reserved solely for large events requiring overflow parking. The fund was being held without active use or staff awareness, representing a weak internal control environment.

    in: BCC: Unannounced Cash Counts – Dated December 13, 2022
  47. lowpolicyBCC · FY 2021

    Minor discrepancies in quarterly DAVID activity review completion dates

    The IG noted discrepancies regarding the completion dates for some of the quarterly DAVID user activity reviews required under MOU #HSMV-0444-16. Because monthly reviews were also conducted throughout the engagement period in compliance with department policies and procedures, the auditors considered these discrepancies minor. The matter was brought to management's attention rather than elevated as a formal finding.

    in: BCC: DAVID Voluntary Termination – Dated March 9, 2021
  48. lowpersonnelCCC · FY 2021

    Teammate file missing required acknowledgement forms and CPE documentation

    One teammate's personnel file did not contain the required signed acknowledgement forms or proper documentation of professional continuing development. Specifically, the Mission Statement Acknowledgement Form and the Procedure Manual Acknowledgement Change Form (effective 10/01/2020) were signed by the teammate but never submitted to the Inspector General for counter-signature as required. Additionally, continuing professional education (CPE) hours were not tracked and certificates earned were not maintained in AutoAudit as required by internal policies and procedures.

    in: Department of Inspector General 2021 Internal Quality Self-Assessment Final Report
  49. lowpolicyCCC · FY 2021

    Policy and Procedure Manual outdated for time monitoring processes

    The Department's Policy and Procedure Manual did not reflect current procedures for internal processes related to monitoring of time. The Audit Project Time Tracker, required by policy, was no longer being used because it was designed for a former teammate and was deemed obsolete, but the manual was never updated to remove the requirement. Audit Time Reports were generated periodically rather than weekly as required, and budget reassessment workpapers were not always completed at the end of each engagement phase as specified in policy.

    in: Department of Inspector General 2021 Internal Quality Self-Assessment Final Report
  50. lowpolicyCCC · FY 2021

    No documented procedures for continuous monitoring and post-engagement surveys

    The Department Policy and Procedure Manual lacked detailed guidance for two processes effective October 1, 2020: verifying and reporting the continuous tracking of open recommendations and corrective actions, and the sending and receiving of post-engagement surveys. The absence of documented procedures risked inconsistent execution. Additionally, the engagement lead auditor was both sending and receiving completed post-engagement surveys, creating a lack of separation of duties.

    in: Department of Inspector General 2021 Internal Quality Self-Assessment Final Report
  51. lowpolicyCCC · FY 2021

    Budget amendment revision process inefficient due to email submission requirement

    Per the Department's Procedure Manual, requests to revise the audit budget by more than 10% were required to be submitted to the Inspector General via email. The self-assessment determined that email submissions were less efficient and less substantiated compared to using the AutoAudit system, which offers built-in review and tracking features.

    in: Department of Inspector General 2021 Internal Quality Self-Assessment Final Report
  52. lowcash handlingBCC · FY 2021

    Locked inaccessible drawer found inside Land O' Lakes Library safe

    On February 4, 2021, auditors discovered a locked drawer/compartment within the Land O' Lakes Library safe that could not be accessed because no key existed. The branch manager was unaware the drawer existed until auditors identified it. All safe compartments should be accessible at any time to ensure proper safeguarding of assets.

    in: BCC: Unannounced Cash Count – Public Services and County Attorney – Dated May 18, 2021
  53. lowcash handlingBCC · FY 2021

    Minor issues identified and immediately corrected by staff

    During the unannounced cash counts, some minor issues were identified across the Public Infrastructure Branch locations. These issues were communicated to management on the spot and were immediately addressed by Public Infrastructure staff. The report does not detail the specific nature of these issues, and they were not deemed significant findings. No dollar discrepancies or policy violations were formally cited.

    in: BCC: Unannounced Cash Count – Public Infrastructure – Dated June 9, 2021
  54. lowpolicyCCC · FY 2021

    Civil List of 23 docket code list contained non-confidential codes

    Of 102 Civil docket codes on the List of 23 reference list, seven (7%) were determined not to be confidential. During the audit, privacy level updates were made in Clericus for five of the seven codes. Two codes (1397 and 1579) related to name change cases were public record, and others such as codes 4142, 8000, 4623, 3401, and 1517 did not contain confidential information.

    in: CCC: 2020-09 Docket & Image Privacy – Dated August 4, 2021
  55. lowpolicyCCC · FY 2021

    Eight active Civil List of 23 docket codes were unused or replaced

    Of 102 Civil docket codes associated with the List of 23, eight (8%) were active but had either been replaced by other codes or had not been recently used, with some last used as far back as 2003. No documented policy requiring periodic review of docket code usage existed, creating a risk of codes being used in error.

    in: CCC: 2020-09 Docket & Image Privacy – Dated August 4, 2021
  56. lowpolicyCCC · FY 2021

    Three active Criminal List of 23 docket codes were unused

    Of 34 Criminal docket codes associated with the List of 23, three (8%) were active but not frequently used: BEHS (Behavior Summary) last used in 2017, AFJT (Amended Final Judgment of Termination of Parental Rights), and PCPB (Petition to Commit Minor to DCF For Adoption), the latter two not used in either Clericus or CJIS as of August 19, 2020. No policy required periodic review of code usage.

    in: CCC: 2020-09 Docket & Image Privacy – Dated August 4, 2021
  57. lowpolicyCCC · FY 2021

    Criminal docket node spreadsheet lacked guidance for docket descriptions

    The Criminal docket node spreadsheet did not provide guidance on when to include or exclude additional language in docket descriptions, resulting in numerous images containing more information than the basic docket description. Policies and procedures related to the docket code review process were also not documented.

    in: CCC: 2020-09 Docket & Image Privacy – Dated August 4, 2021
  58. lowevidenceCCC · FY 2021

    One Criminal image of 361 tested was docketed with incorrect code

    One Criminal image tested — a Return of Service — was docketed using code NOFI (Notice of Filing), which did not match the actual document. The filing was received via the online portal with the incorrect docket code selected by the filer, and the code was not corrected by staff before docketing.

    in: CCC: 2020-09 Docket & Image Privacy – Dated August 4, 2021
  59. lowdata accessCCC · FY 2021

    One OnDemand image not made available to public in timely manner

    Of 32 OnDemand images tested, one was requested for viewing on October 22 and again on October 30, 2020, but was not made available until management was notified on November 23, 2020 — over a month later. The delay was caused by an IT control error that incorrectly assigned a 'Courts 23 rule banner' to the image in Dr. Watson, resulting in over-restriction.

    in: CCC: 2020-09 Docket & Image Privacy – Dated August 4, 2021
  60. lowpolicyCCC · FY 2021

    Records scenario question answer key lacked sufficient detail and guidance

    The redaction and confidentiality scenario question answer key provided limited explanations. Specific deficiencies included: answer 15.2 described confidential status when the statute required sealed; answer 23 lacked explanation for why tattoo descriptions did not apply to defendants; answer 39 was unclear that customers could only view the redacted document; and the document did not clarify how many legal authorities applied to each scenario.

    in: CCC: 2020-09 Docket & Image Privacy – Dated August 4, 2021
  61. lowpersonnelCCC · FY 2021

    Records scenario questions provided limited guidance to Civil and Criminal teammates

    The redaction and confidentiality scenario questions were designed primarily for the Records Department, yet the materials were intended to be distributed to Civil and Criminal teammates as well. Only two of the scenario questions (numbers 13 and 41) were related to Criminal and Civil Courts.

    in: CCC: 2020-09 Docket & Image Privacy – Dated August 4, 2021
  62. lowdata accessCCC · FY 2021

    Civil defendant incorrectly flagged as juvenile in Clericus

    For one Civil image included in testing, the defendant/relevant party born in 1965 was incorrectly marked as juvenile in Clericus, causing their name to not appear on the Online Court Records Search. Management corrected the issue during the audit and the party's name was made available online.

    in: CCC: 2020-09 Docket & Image Privacy – Dated August 4, 2021
  63. lowpolicyCCC · FY 2021

    No policies exist for handling court documents in foreign languages

    Civil, Criminal, and Records had no documented policies or procedures for handling court documents written in a foreign language. During testing, one OnDemand image included a Plea form written in Spanish with an English translation also docketed, but teammates had limited documented guidance for reviewing such documents to ensure confidential information was not publicly released.

    in: CCC: 2020-09 Docket & Image Privacy – Dated August 4, 2021
  64. lowevidenceCCC · FY 2021

    Documentation of verified wills prior to destruction not fully remediated

    The original audit found that documentation of deposited wills verified prior to destruction was not being maintained. The corrective action plan for this item was only partially completed as of the follow-up date, because no deposit wills had been destroyed since the original 2020-05 audit engagement. As a result, Civil management had not yet been able to finalize updates to the destruction procedures to ensure complete and accurate guidance.

    in: CCC: 2020-05 Deposit Will Follow-up Memo – Dated August 5, 2021
  65. lowpolicyBCC · FY 2021

    Extended Cycle Count Process Lacks Written Documentation

    The existing Cycle Count Procedures did not document all key steps performed throughout the year. Management performed extended cycle counts using a turnover report generated around August for items with no usage, but this process was not captured in any written procedure. Undocumented procedures undermine consistency, compliance, and training capability.

    in: BCC: Utilities Warehouse Inventories – Dated December 20, 2021
  66. 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
  67. lowpolicyBCC · FY 2020

    POC Quarterly Monitoring Logs contained incorrect and duplicative information

    The POC Quarterly Monitoring Logs contained incorrect information and appeared to duplicate the Quarterly Quality Control Review Report required by the MOU. Specific issues included: the log referenced supervisor field logs that Stormwater did not actually use; the log referred to an incorrect search code; and the log indicated that signed authorization forms for all users were verified quarterly, even though the POC could not locate those forms when requested.

    in: BCC: Stormwater DAVID Contract Attestation – Date March 24, 2020
  68. lowpolicyCCC · FY 2020

    Documented verification frequency inconsistent with actual staff practice

    The Deposit Will Verification procedure specified that verification was to occur weekly, every Friday. However, teammates interviewed stated that verification occurred within two to three days of receiving and entering the will into Clericus, and no one indicated they verified only on Fridays. The disconnect between the documented frequency and actual practice meant the written procedure did not accurately reflect or govern the workflow.

    in: CCC: 2020-05 Deposit Will Audit – Dated September 17, 2020
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