Clerk & Comptroller
Audit findings · Procedural / clean
8 findings match the current filter. Sorted by severity, then dollar amount.
- other$6,942,527BCC · FY 2023
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.
in: BCC: Pasco County Jail Transfer – Dated January 20, 2023 - otherBCC · FY 2023
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.
in: BCC: Pasco County Jail Transfer – Dated January 20, 2023 - policyCCC · FY 2021
Noncompliance with deposit will procedures corrective action completed
The original audit identified instances of noncompliance with deposit will procedures. The follow-up review confirmed that the corrective action plan addressing this condition was fully completed by Civil management.
in: CCC: 2020-05 Deposit Will Follow-up Memo – Dated August 5, 2021 - policyCCC · FY 2021
Incomplete documented policies and procedures corrective action completed
The original audit found that documented policies and procedures did not provide current, complete, or detailed guidance for some steps in the deposit will process. The follow-up confirmed this corrective action was completed, though portions of the original plan no longer applied or a compensating control was implemented.
in: CCC: 2020-05 Deposit Will Follow-up Memo – Dated August 5, 2021 - policyCCC · FY 2021
Segregation of duties deficiency in verification process corrective action completed
The original audit found that segregation of duties was not effective for the deposit will verification process. The follow-up confirmed this corrective action was completed, with portions of the plan either no longer applicable or addressed through a compensating control.
in: CCC: 2020-05 Deposit Will Follow-up Memo – Dated August 5, 2021 - policyCCC · FY 2021
Inconsistencies between DC and NPR corrective action completed
The original audit identified inconsistencies between the Downtown Courthouse (DC) and New Port Richey (NPR) locations regarding deposit will processes. The follow-up confirmed this corrective action was completed, with portions no longer applicable or compensating controls implemented.
in: CCC: 2020-05 Deposit Will Follow-up Memo – Dated August 5, 2021 - policyCCC · FY 2021
Inconsistent deposit will verification requirement corrective action completed
The original audit found that the requirement for deposit will verification was not applied consistently throughout the office. The follow-up confirmed that the corrective action plan addressing this condition was fully completed.
in: CCC: 2020-05 Deposit Will Follow-up Memo – Dated August 5, 2021 - cash handlingBCC · FY 2020
Minor issues discussed informally with management and resolved
The IG noted some minor issues and recommendations during the unannounced cash counts of the Central Permitting Department's 16 cash drawers. These items were discussed directly with Development Services management and had been addressed by the time the report was finalized. No significant findings were formally documented or reported.
in: BCC: Change Fund Audit – Dated February 18, 2020