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I I APPENDIX III - MANAGEMENT LETTERS DEVELOPED AND ISSUED IN CONNECTION WITH LOCAL GOVERNMENT AUDITS I I I I I I I I I I I I I I I I I II. STATUS OF PRIOR YEAR FINDINGS AND RECOMMENDATIONS (CONTINUED) 04-02 Travel Expenses Condition We tested twenty (20) travel expenses and related costs in accordance with the provisions stated on Section 112.061 of the Florida Statute. Our review noted ten (10) disbursements with no supporting travel authorization form attached indicating the approval of the City Manager or any authorized Department Head. Recommendation Florida Statute Section 112.061 (3)(a) provides that all travel must be authorized and approved by the head of the agency or his designated representative from whose funds the traveler is paid. It further states that the head of the agency shall not authorize or approve such request unless it is accompanied by a signed statement by the traveler's supervisor stating that such travel is on the official business of the City and also stating the purpose of such travel. We recommend that the City comply with the above provisions of the law. Further, we recommend that the management consider attaching the approved travel form on the check vouchers to facilitate review and future reference. Current Year Status The City had implemented the recommendation and no similar finding was noted during the year. This comment will not be repeated. 04-3 Report Submission Condition The City failed to submit the 2003 report on abandoned properties with the Department of Banking and Finance due on May 1, 2004, as required by Section 717.117 of the Florida Statute. Failure of timely submission of the report may result in payment of penalties of $10 per day up to a maximum amount of $500. Recommendation We recommend that the City comply with the provisions of the law and submit reports on a timely basis. Current Year Status The City has not submitted the 2004 report as of April 26, 2006. This comment will be repeated. 8