By ED BALDRIDGE
ed.baldridge@newssun.com
SEBRING -- The latest audit from Highlands County Clerk of Courts Robert Germaine shows that the County Road and Bridge division illegally spent more than $150,000 on the new Sports Complex.
Additionally, the audit noted a lack of internal controls, several overpayments of vendors in excess of $12,000, and missing equipment obtained by six individuals using county purchase cards.
The audit can be read in full at http://www.hcclerk.org, and clearly states that Florida Statute 336.025(7) prohibits the use of fuel tax revenue for non-transportation related expenses, and shows that "During the testing of special projects it was noted unallowable expenses (totaling $152,286.90) incurred by the Road and Bridge Department, while working on the Sports Complex, were funded by the Transportation trust Fund."
The audit also pointed out that on several occasions, one individual completed a requisition, signed a receiving report, received an invoice, approved the invoice for payment and initiated increases to the same purchase order without proper oversight involved, which is contrary to the Florida Uniform Accounting Manual.
The audit additionally stated that a "lack of inventory controls and a lack of internal controls" were found during the research of the purchase cards of six Road and Bridge employees.
Items such as chain saws, binoculars and digital cameras were purchased by those employees, but could not be located.
The 17-page document again pointed out that the county should establish a written policy to limit the hauling of clean and spoiled materials from Road and Bridge storage areas, which was an issue addressed in an audit from 2007.
The audited statistics pointed out that the county's Road and Bridge department is responsible for the maintenance and repair of 977 miles of paved roads and 202 miles of unpaved roads.
There are 32 bridges under its care, as well as the county fleet of vehicles, and the mowing of 13,000 miles of right of ways.
The audit shows that the county management concurred with the findings.
Friday, November 06, 2009 - www.newssun.com/1106-eb-RandB-audit