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Bureau of Auditing Activity

The Bureau of Auditing (Bureau) performs audits in accordance with Sección 17.03, Florida Statutes. This statute relates to the Chief Financial Officer's (CFO) responsibilities to settle the claims of the state using various methods. The Bureau also audits pursuant to the requirements of Sección 215.971, Florida Statutes, for grant agreements funded with Federal and State monies. Audits on contractual services agreements are audited pursuant to Sección 287.057(14), Estatutos de la Florida y Sección 287.058(1), Florida Statutes. The CFO also issues memorandums that also provide additional audit requirements.

Revisiones de Contratos

The Bureau reviews contracts and grants valued at $1 million or more. The Bureau's review involves evaluation to determine the following:

  • Does the agreement clearly establish the tasks to be performed by the provider? (Scope of Work)
  • Does the agreement divide the contract into quantifiable, measurable, and verifiable units of deliverables that must be received and accepted before payment is made?
  • Does the agreement specify the financial consequences that the agency must apply if the provider fails to perform in accordance with the contract?
  • Does the agreement include the provisions required by CFO Memo #03  (14-15) if it is with a recipient or sub-recipient of state or federal financial assistance?
  • Does the agreement reference or contain the other provisions of Sección 287.058, Florida Statutes?
  • Does the agreement reference or contain the provisions of Sección 287.0582, Florida Statutes?
  • Were the agency's contract management activities sufficient (Contract Management Reviews only)
Table 1: Contract/Grant Reviews
Año Fiscal Number of Contracts Reviewed Number of Contracts with Deficiencies Contract Deficiencies Error Rate
2010 - 2011 445 157 35%
2011 - 2012 600 276 46%
2012 - 2013 898 494 55%
2013-2014 885 374 42%
2014-2015 1,150 413 36%
2015-2016 1260 388 31%
2016-2017 1407* 269* 19%*

*Year to date data:  7/1/16 to 5/31/17

Settlement Agreement Reviews

The Bureau reviews settlements that are obligations of the State or agency to expend state funds in order to discharge a debt due a person, entity or group of persons when the amount owed is in dispute, including but not limited to the following examples of disputes:

  • Services were provided before or after the effective date of an executed agreement
  • Services were provided without an executed agreement
  • Additional services were provided that were not included in the executed agreement
  • Amount(s) exceed the executed agreement amount
  • An executed agreement has been breached, or other contract-related issues and disputes

Settlement Agreements by Agency

Agency Contract Management Reviews

Because many of the deficiencies in agency contract and grant agreements stem from poor contract management and a lack of effective monitoring, the Bureau visits agencies and reviews contracts, along with the contract manager's files. In addition to reviewing the contract document, the Bureau evaluates the contract management function to determine if the agency is monitoring the contractor's performance and validating the actual delivery of goods and services. These audits result in written reports to the agency, with the agency providing a corrective action plan to address any deficiencies noted during the review.

Table 2: Agency Contract/Grant Management Reviews
Agencia Date
Completed
Number of Agreements Reviewed % of Agreements with Scope of Work & Deliverable Deficiencies % of Agreements with Contract Management Deficiencies % of Agreements with Financial Consequences Deficiencies Informe Final
Departamento de Servicios Financieros 06/02/11 21 14.29% 9.52% 14.29% Audit Report

Respuesta del DFS
Oficina de Regulación Financiera 06/02/11 10 10% 10.00% 0.0% Audit Report

OFR Response
Oficina de Regulación de Seguros 06/02/11 9 0.0% 55.56% 0.0% Audit Report

OIR Response
Departamento de Regulaciones Comerciales y Profesionales 06/02/11 18 5.56% 11.11% 27.78% Audit Report

DBPR Response
Departamento de Justicia Juvenil 06/02/11 20 30.00% 20.00% 10.00% Audit Report

DJJ Response
Departamento de Asuntos de Adultos Mayores 07/27/11 19 21.05% 10.53% 0.0% Audit Report

DOEA Response
Departamento de Estado 08/23/11 18 11.11% 22.22% 16.67% Audit Report

DOS Response
Department of Health (Leon County Health Department) 11/07/11 12 33.33% 58.33% 0.0% Audit Report

DOH Response
Departamento Tributario 11/16/11 21 0.0% 28.57% 14.29% Audit Report

DOR Response
Agencia para la Administración de Cobertura Médica 11/29/11 20 15.00% 45.00% 0.00% Audit Report

AHCA Response
Departamento de Seguridad en las Carreteras y Vehículos Motorizados 04/11/12 25 24.00% 68.00% 48.00% Audit Report

HSMV Response
Departamento de Educación 05/02/12 25 76.00% 88.00% 12.00% Audit Report

DOE Response
Departamento de Protección Ambiental 06/08/12 21 19.05% 33.33% 57.14% Audit Report

DEP Response
Comisión para la Protección de la Pesca y la Vida Silvestre 07/20/12 23 39.14% 34.78% 26.09% Audit Report

FWCC Response
Departamento de Asuntos Legales 09/05/12 21 4.76% 95.23% 0.00% Audit Report

DLA Response
Departamento de Servicios para Niños y Familias 09/05/12 18 55.56% 38.88% 0.00% Audit Report

DCF Response
Departamento de Policía 10/23/12 17 23.53% 5.88% 11.76% Audit Report

FDLE Response
Agencia para Personas con Discapacidades 03/12/13 23 13.04% 30% 52% Audit Report

APD Response
Departamento de Agricultura y Servicios al Consumidor 06/18/13 19 57.89% 42.11% 0.00% Audit Report

DOACS Response
Departamento de Lotería 07/12/13 20 0% 35% 0% Audit Report

DOL Response
División de Manejo de Emergencias 08/22/13 21 52.38% 42.86% 66.67% Audit Report

DEM Response
Departamento de Correccionales 09/30/13 19 26% 53% 21% Audit Report

DOC Response
Departamento de Transporte 05/12/14 20 40% 15% 15% Audit Report

DOT Response
Departamento de Servicios de Administración 05/21/14 29 7% 14% 28% Audit Report

DMS Response
Departamento de Asuntos de Veteranos 08/28/14 9 55.56% 88.89% 77.78% Audit Report

DVA Response
Departamento de Oportunidades Económicas 11/19/14 22 27.27% 54.55% 31.82% Audit Report

DEO Response
Departamento de Salud 02/24/15 28 33.33% 50% 33.33% Audit Report

DOH Response
Oficina de Regulación Financiera 03/12/15 4 0% 75% 0% Audit Report

OFR Response
Comisión Administrativa de Justicia 03/09/15  6 N/A 66.67% N/A Audit Report

JAC Response
Oficina de Regulación de Seguros 05/08/15 5 0% 80% 0% Audit Report

OIR Response
Departamento de Servicios Financieros 05/08/15 11 0% 18% 0% Audit Report

Respuesta del DFS
Departamento de Justicia Juvenil 06/15/15  10 0% 90% 0% Audit Report

DJJ Response
Departamento de Regulaciones Comerciales y Profesionales 06/22/15 10 29% 60% 14% Audit Report

DBPR Response
Departamento de Asuntos de Adultos Mayores 08/25/15 10 50% 70% 0% Audit Report

DEA Response
Departamento de Estado 11/04/15 10 0% 90% 0% Audit Report

DOS Response
Agencia para la Administración de Cuidados de Salud 12/07/15 10 10% 10% 0% Audit Report

AHCA Response
Departamento de Seguridad en las Carreteras y Vehículos Motorizados 01/19/16 10 0% 40% 0% Audit Report

HSMV Response
Departamento Tributario 03/11/16 9 0% 44% 71% Audit Report

DOR Response
Departamento de Educación 05/20/16 10 0% 40% 0% Audit Report

DOE Response
División de Manejo de Emergencias 05/10/16 11 9.09% 60% 18.18% Audit Report

DEM Response
Comisión de Conservación de los Peces y la Vida Silvestre de la Florida 08/15/16 10 0% 40% 0% Audit Report

FWC Response
Departamento de Protección Ambiental 08/16/16 10 0% 50% 0% Audit Report

DEP Response
Departamento de Asuntos Legales 01/06/17  10 10% 40% 0% Audit Report

DLA Response
Departamento de Policía de la Florida 2/10/17 6 0% 0% 0% Audit Report

FDLE Response
Departamento de Servicios para Niños y Familias 2/28/17 14 0% 50% 0% Audit Report

DCF Response
Overall Totals   694 20.83% 41.65% 17.76%