4 | Audit of Building Permit Fees December 2024 Objectives, Scope and Methodology The objectives of this audit were to determine if the Permitting Department’s processes related to permit fee assessment are operating effectively and if they are in compliance with departmental policies and procedures, as well as the following ordinances and resolutions: • Sarasota County Code of Ordinances, Chapter 22, Article II, Building Code. • Sarasota County Code of Ordinances, Chapter 70, Article I, Impact Fee Administration. • County Resolution 2021-107, Adoption of fee and penalties schedule. • County Resolution 2023-061, Adoption of temporarily reduced certain building permit fees and reinspection fees for the period of April 1, 2023 through March 31, 2024. The scope of this audit included a review of issued permits and financial transactions within the Accela Civic Program for the period of October 1, 2023, through May 31, 2024. The methodology used to meet the objective(s) of the audit, and the procedures performed included, but were not limited to, the following: • Performed inquiries of management and staff of the Planning and Development Services Department and Enterprise Information Technology Department (EIT). • Obtained an understanding of the process for issuing permits and collecting fees. • Reviewed Sarasota County Ordinances, County Resolutions, and departmental policies and procedures related to: o Permit fees. o Impact fees. o Mobility fees. o Inspection and reinspection fees. o Cancelling Fees. o Refunding and voiding fees. • Examined the following items regarding permit transactions: o A stratified sample of 116 issued permits and their associated fees between October 1, 2023, through May 31, 2024. o A stratified sample of 100 refunded transactions between October 1, 2023, through May 31, 2024. o A stratified sample of 40 voided transactions between October 1, 2023, through May 31, 2024. • Conversed with the Office of Financial Management (OFM) to inquire about the reconciliation of financial information from the permitting system to the financial system and examined a random sample of 16 days between October 1, 2023, through May 31, 2024. • Questioned and determined why certain fees were reduced outside of the reduction period listed in County Resolutions. • Examined and verified why non-refundable fees were being refunded.
RkJQdWJsaXNoZXIy MzM3Mjg=