Audits

Cash Counts Audit - Golf Courses (AR-2301)

The City owns and operates the Hilaman and Jake Gaither golf courses. This audit was to determine whether petty cash/imprest funds existed as recorded in City records and were accurately accounted for at the time of the cash count. We found both golf courses properly maintained their petty cash/imprest funds. Both golf courses used the imprest funds for cashiering operations. Our surprise count of the imprest funds at both Hilaman and Jake Gaither golf courses did not identify any deficiencies in the amount held in the imprest funds. Additionally, we noted the funds were properly accounted for, safeguarded, authorized, and recorded in City records.

• Cash Counts Audit - Golf Courses (AR-2301)

Cash Counts Audit - Fleet Management (AR-2303)

This audit was to determine whether petty cash/imprest funds existed as recorded in City records and were accurately accounted for at the time of the cash count. Our surprise cash count of Fleet Management showed petty cash funds were securely located, and access to the funds was appropriately restricted to the fund custodian. However, we identified some areas for improvement to enhance internal controls and compliance with City policy.

• Cash Counts Audit - Fleet Management (AR-2303)

Cash Counts Audit - Tallahassee International Airport (AR-2304)

This audit was to determine whether petty cash/imprest funds existed as recorded in City records and were accurately accounted for at the time of the cash count. Our surprise cash count at the Airport showed petty cash funds were accurately accounted for and securely located. Based on the results of this audit, management has determined the imprest fund is no longer necessary, and the funds have been returned to the City’s Treasurer-Clerk Revenue Division.

• Cash Counts Audit - Tallahassee International Airport (AR-2304)

Cash Counts Audit - Customer Operations-Parking (AR-2305)

This audit was to determine whether petty cash/imprest funds existed as recorded in City records and were accurately accounted for at the time of the cash count. Our surprise cash counts of Airport parking, Kleman Plaza parking, and Calhoun Eastside parking showed imprest funds were utilized for cashiering operations and were reasonably safeguarded. However, we identified some areas for improvement to enhance internal controls and compliance with City policy.

• Cash Counts Audit - Customer Operations-Parking (AR-2305)

Reports from previous years are located in the archived reports page

Follow-Ups

Final Audit Follow-Up of the City’s Ethical Culture (AR-2302)

In the original audit report #2103, we found the City had many components recommended for a comprehensive ethics and compliance program. We identified opportunities to further improve the City’s ethics program. Management developed 10 action plan steps to address the recommendations. At the end of this follow-up period, management has completed all 10 action plan steps.

• Final Audit Follow-Up of the City’s Ethical Culture (AR-2302)

Follow-Ups from previous years are located in the archived reports page

Investigative reports are produced by the OIG Investigative staff. Written reports are prepared for all investigations and presents the conclusions of fact in an accurate, fair and objective manner. Reports may include findings and recommendations which encourage fairness and accountability; however, the OIG does not have the authority to order or direct changes in City policies, procedures, or activities. Reports issued by the OIG may require City officials or department employees to provide a follow-up report regarding actions taken in response to the recommendations made.

Certain investigative reports will not be posted or will be posted in a limited manner if the report contains privileged, confidential, or legally protected information.

Investigative Report (II-2201)

In August of 2021 the Office of the Inspector General (OIG) received the referral of a complaint from the Independent Ethics Office regarding two StarMetro employees. Those employees were alleged to have conducted several acts of misconduct.

Based on its investigative efforts, the OIG concluded:

• Complainant alleged two StarMetro employees burglarized her home. (Allegation #1)
  • Disposition: Employee #1, Exonerated; Employee #2, Unsubstantiated
• Complainant alleged Employee #1 committed Domestic Violence Battery against her and was arrested by TPD. (Allegation #2)
  • Disposition: Substantiated
• Complainant alleged that the two StarMetro employees continually harassed her at her place of employment. (Allegation #3)
  • Disposition: Employee #1, Unsubstantiated; Employee #2, Exonerated
• Complainant alleged that the two StarMetro employees used alcohol and marijuana while on and off duty. (Allegation #4)
  • Disposition: Employee #1, Unsubstantiated; Employee #2, Unsubstantiated

As a result of our investigative efforts, we noted Employee #1 complied with City policy and notified the supervisor of the arrest. StarMetro also complied with City policy by notifying Human Resources of the arrest. However, as required by Ordinance, the OIG was not notified of the incident. Accordingly, we recommended management promptly notify the OIG upon becoming aware of incidents that appear to fall within the jurisdiction of the Inspector General.

Investigative Report (II-2301)

In February 2021, the Office of the Inspector General (OIG) interviewed the complainant regarding six allegations against several City employees. Those employees were alleged to have conducted various acts of misconduct.
The complainant alleged that:

• A City employee lacked sensitivity, gave rude service while dealing with the complainant, and did not handle the complaint in a timely manner. (Allegation #1)
  • Disposition: Unsubstantiated
• Abuse of process occurred when the complainant tried to conduct business with the City. (Allegation #2)
  • Disposition: Unsubstantiated
• Two City employees conspired to ban the complainant from a City facility by issuing an illegal trespass warning. (Allegation #3)
  • Disposition: Unsubstantiated
• A City employee refused to meet with the complainant. (Allegation #4)
  • Disposition: Exonerated
• A City employee intentionally targeted the complainant's family member. (Allegation #5)
  • Disposition: Unsubstantiated
• A City employee improperly rescinded an agreement related to a Title VI complaint. (Allegation #6)
  • Disposition: Unsubstantiated

In response to Allegation #1, we recommended improvements be made to the process for notifying complainants as to the disposition of their complaints.

Investigative Report (II-2302)

The OIG received a notification about the arrest of a COT employee assigned to the Energy Services Division of the Electric and Gas Utility. The information was received through an email from TPD. The employee was criminally charged with possession of a controlled substance.

Based on its investigative efforts, the OIG concluded:

• The employee conducted a transaction involving a controlled substance, illegally possessed a controlled substance, and committed illegal activities. (Allegation #1)
  • Disposition: Substantiated
• The employee conducted a transaction involving an illegal controlled substance while in a City of Tallahassee uniform. (Allegation #2)
  • Disposition: Substantiated
• The employee used a City of Tallahassee vehicle to facilitate the illegal purchase of a controlled substance. (Allegation #3)
  • Disposition: Substantiated

The OIG was not notified of the incident by the offending employee's department as required by Ordinance. We recommended management promptly notify the OIG upon becoming aware of incidents that appear to fall within the jurisdiction of the Inspector General.

Investigative Report (II-2303)

The OIG received a notification about the arrest of a COT employee assigned to Underground Utilities and Public Infrastructure (UUPI). The information was received from the department and confirmed by TPD. The employee was criminally charged with grand theft, dealing in stolen property, and defrauding a secondhand dealer.

Based on its investigative efforts, the OIG concluded:

• Employee stole copper scrap from worksites and the facility's recycling dumpster. (Allegation #1)
  • Disposition: Substantiated
• Employee provided a false claim of ownership of the scrap copper sold. (Allegation #2)
  • Disposition: Unsubstantiated
• Employee sold the stolen copper and kept the proceeds from the sale for personal use. (Allegation #3)
  • Disposition: Substantiated

Investigative Report (II-2304)

In January 2023, the Office of Inspector General (OIG) received a request to review the access to and searches of City e-mail archives. Based on that request, the OIG conducted a preliminary review of the Smarsh system usage. The City uses the Smarsh system to archive and retrieve records of electronic communications such as e-mail, text messages, and social media posts. The preliminary review identified sufficient information to support the opening of an investigation into potential violations of a Smarsh user agreement.

Based on its investigative efforts, the OIG concluded:

• Incident #1: Employee did not violate the Smarsh user agreement based on the search for photographs.
• Incident #2: Employee did not violate the Smarsh user agreement based on the search for annual reports and evaluations of Appointed Officials.
• Incident #3: Employee did not violate the Smarsh user agreement based on the search for communications related to the Citizen Police Review Board.

The OIG identified areas for improvements to City policies and practices.

The OIG produces other reports and publications designed to provide City officials, employees and citizens with informative tools to enhance the public’s trust in City government, improve the organizational efficiency and effectiveness of City operations, and provide value added recommendations to improve the delivery of City services. Unlike audit and investigative reports, these reports in most cases, are not issued under professional standards. Instead, these reports may provide guidance to City employees for topics such as reducing risks in City processes, alerting city staff to fraud schemes affecting local governments, or providing metrics or informative data about City operations.

Inspector General Alert - Decorum in Public Meetings (OP-2201)

During our audit of Building Security, we noted disruptive incidents at local government public meetings and events, sometimes resulting in violence, have been occurring around the country with greater frequency. To help reduce the risks related to disruptive behaviors, many local governments have implemented policies related to decorum in public meetings. Based on our audit work related to the security of City facilities, we noted a policy had not been established providing guidance for enforcement of standards of conduct in the interest of conducting efficient and orderly public meetings to help prevent disruptions of public meetings. However, we noted Commission Policy 108, Public Participation at Meetings, includes a Pledge of Civility for public speakers which asks for attendees to be respectful, direct comments to issues, and avoid personal attacks. To help ensure the City’s ability to conduct public meetings in an orderly and efficient manner, we recommend City Commission Policy #108 be amended, or a new City Commission policy be developed, to establish a code of conduct or standards of decorum for City public meetings and events. Additionally, to help ensure the consistent treatment of individuals who violate the policy, we recommend the policy also include enforcement protocols.

• Inspector General Alert - Decorum in Public Meetings (OP-2201)

Inspector General Alert - Payment Diversion (OP-2101)

A City employee was convinced by an individual fraudulently claiming to be a City vendor to initiate a change in vendor banking information (i.e., payment routing). The change resulted in future payments to the vendor being diverted to a fraudulent bank account and a loss of City monies. The matter was referred to the Tallahassee Police Department for further investigation and led to the implementation of a new City process for changing any vendor information.

• Inspector General Alert - Payment Diversion (OP-2101)

Annual Reports:
2022 | 2021 | 2020