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June 22, 2018
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Joint Legislative Auditing Committee

Joint Legislative Auditing Committee

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Audit Findings Not Corrected - Correspondence

The Joint Legislative Auditing Committee (Committee) has the authority to enforce certain provisions of law against educational and local governmental entities that have failed to correct audit findings reported in three successive audit reports. For a summary of this initiative, please refer to Audit Findings Not Corrected - Overview.

The Committee sends correspondence to, and receives correspondence from certain universities, colleges, district school boards, charter schools, county offices, municipalities, and special districts, related to audit findings reported in the entities’ fiscal year audit reports and the two preceding audit reports. This correspondence and the entities responses are accessible below.

The purpose of the correspondence is to determine the status of these audit findings. If the entity has been unable to correct the finding(s) since the audit report was issued, it is required to provide an explanation and details of any corrective action planned.

Please note: The Auditor General is required to notify the Committee of the entities with one or more audit findings that have occurred in three successive audit reports. Only the entities included on this notification that the Committee took action against are listed below. For a list of entities reported to the committee as of December 7, 2017, based on the Auditor General’s review of the 2015-16 fiscal year audit reports, please refer to the committeee’s meeting packet for December 7, 2017, beginning on page 411. For a list of most entities reported to the Committee, based on the Auditor General’s review of 2014-15 fiscal year audit reports, please refer to the Committee’s meeting packet for February 23, 2017, beginning on page 136. Note: Additional entities were reported to the Committee after the February meeting because their audit reports were submitted late. These include offices from four counties, 13 municipalities, and 19 special districts. Correspondence related to these entities is provided below; however, for a list of these entities please contact the Committee’s office. For a comprehensive list of all entities reported to the Committee, based on the Auditor General’s review of 2013-14 fiscal year audit reports and some late-filed 2012-13 fiscal year audit reports, please refer to the Committee’s meeting packet for November 30, 2015, beginning on page 42. For a comprehensive list of all entities reported to the Committee, based on the Auditor General’s review of 2012-13 fiscal year audit reports, please refer to the Committee’s meeting packet for February 16, 2015, beginning on page 242.

To access the correspondence the Committee has sent to and received from these entities since 2015:

  1. Select the type of entity (i.e., District School Boards, Municipalities, etc.); the list of the specific entities of this type that the Committee required a response from will be displayed on the bottom of the page
  2. Select the specific entity for which you wish to view correspondence; and
  3. Select the date link for the type of correspondence (i.e., Sent by JLAC or Received).

Note: Some responses provided by entities may require clarification or additional details. If the Committee requests any follow-up information once a response has been received, both the original correspondence and any additional correspondence will be posted. You may contact the Committee’s Office at jlac@leg.state.fl.us or (850) 487-4110 if you have questions.

Educational Entities

Local Governmental Entities

County Offices - Boards of County Commissioners