2 | Audit of Public Utilities Billing and Collection Processes July 2024 Executive Summary As part of the Annual Audit Plan, the Clerk of Circuit Court and County Comptroller’s Internal Audit Department and Office of the Inspector General conducted an independent audit of the Public Utilities Billing and Collection Processes. The purpose of the audit was to review internal controls and test compliance with applicable laws, ordinances, and policies and procedures related to Public Utilities Billing and Collection Processes. The audit identified the following deficiencies: • Non-Compliance with County Resolution No. 2022-185, Order Adopting and Ratifying Water, Wastewater, Reclaimed Water, and Other Utility Rates, Fees, and Charges for the Sarasota County Utilities System, regarding security deposit fees • Non-Compliance with Standard Operating Procedure 520.56.1, Setting Up New Commercial Accounts, regarding attaching required documentation in billing system and inconsistency with Standard Operating Procedures for creating new customer accounts • Non-Compliance with County Resolution No. 2022-186, Adoption of Sarasota County Public Utilities Department Water and Wastewater Rules and Regulations, regarding refund processing • Lack of formal policy for refund processing • Lack of formal policy regarding terminating service for delinquent sewer‐only accounts Lack of compliance with Sarasota County Utilities Department Rules and Regulations regarding Public Utilities Billing Processes could result in a higher level of reputation and public relations risk. Additionally, a failure to address issues related to termination of sewer only delinquent accounts could result in the county under-collecting funds for services rendered.
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