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Other Matters <br />Section 10.554(1)(i)2., Rules of the Auditor General, requires that we address in the management <br />letter any recommendations to improve financial management. In connection with our audit, we make <br />the following recommendations: <br />2014-001 - We recommend that the Sheriff critically assess the staffing in its Finance <br />Department to ensure that there are an appropriate number of qualified/trained individuals <br />available throughout the year to maintain the Sheriffs books and records in accordance with <br />GAAP. <br />2014-002 - We recommend that the Sheriff establish a journal entry approval procedure to <br />ensure that every journal entry is reviewed and approved prior to posting, and that impacted <br />accounts are reconciled after posting. Additionally we recommend that the Sheriff create an <br />electronic file where alt journal entries and original source documents are housed. <br />Section 10.554(1)(i)3., Rules of the Auditor General, requires that we address noncompliance with <br />provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have <br />occurred, that have an effect on the financial statements that is less than material but which warrants <br />the attention of those charged with governance. In connection with our audit, we did not have any <br />such findings. <br />Purpose of this Letter <br />Our management letter is intended solely for the information and use of the Legislative Auditing <br />Committee, members of the Florida Senate and the Florida House of Representatives, the Florida <br />Auditor General, Federal and other granting agencies, and applicable management and is not intended <br />to be and should not be used by anyone other than these specified parties. <br />LLC <br />347 <br />