WATER AND SEWER REVENUE AUDIT

SEMINOLE COUNTY PUBLIC WORKS DEPARTMENT PROPERTY ACQUISITION AUDIT March 13, 1997 TABLE OF CONTENTS Transmittal letter Introduction Purpose ....................................................................................................................................... 1 Background ................................................................................................................................. 1 Scope .......................................................................................................................................... 2 Overall Evaluation ....................................................................................................................... 3 Findings and Recommendations 1. There is insufficient segregation of duties and responsibilities to ensure a fair price in property acquisitions ..................................................................................................4 Audit Recommendation .......................................................................................................... 4 2. Data submitted by owners in support in support of their counteroffers is not sufficiently reviewed and verified to evaluate the accuracy and the validity of the data. certified appraisals are sometimes disregarded and information submitted by property owners is, simply, accepted as fact ................................................ ...