Audit of Florida Caverns State Park INTRODUCTION

Department of Environmental Protection

Office of Inspector General

May 3, 2024 Report A-2324DEP-012

Audit of Florida Caverns State Park

INTRODUCTION

The Florida Department of Environmental Protection (Department) Office of Inspector

General (OIG) conducted an audit of Florida Caverns State Park (Park). This audit was

initiated as a result of the OIG Annual Audit Plan for the 2023-2024 Fiscal Year (FY),

published on July 1, 2023.

AUDIT SCOPE, OBJECTIVES, AND METHODOLOGY

The scope of the audit included the evaluation of select activities and financial

transactions of the Park during FY 2022-2023, as well as current records and activities.

The objectives of the audit were to determine whether the Park is operating in compliance

with applicable requirements and controls are in place with respect to:

• Revenue collection and reporting

• Expenditures, procurement, and purchasing card (PCard) use

• Attendance reporting

• Property management and controls

• Volunteer activities

• Park Staff, housing, and general administration

To achieve our audit objectives, our methodology included:

• Reviewing applicable statutes, regulations, and internal operating procedures

• Conducting interviews with Park and District staff

• Reviewing and analyzing Park records

• Conducting a site visit at the Park

BACKGROUND

The Park is located in Jackson County, Florida. According to the Park’s brochure, the

Park is a 1,300-acre sanctuary bordering both banks of the spring-fed Chipola River. The

Park’s primary attraction is its cave tour. The Park offers visitors two networks of nature

trails. The short, scenic Visitor Center Trail winds its way through towering hardwoods

and limestone bluffs above the river floodplain. The Upper Chipola trails offer 6 miles of

exploration for hikers, bicyclists and horseback riders in the woodlands along the

sparkling Chipola River. The Park’s visitor center features an extensive display of maps,

exhibits, historic artifacts and a video tour of the Florida Cavern. Downstairs, the Park’s

concession is the staging area for guided cave tours and offers refreshments, souvenirs,

Department of Environmental Protection

Office of Inspector General

Audit of Florida Caverns State Park

Report Number A-2223DEP-012 • Page 2 of 24

trail maps and other information about park facilities. The Park also offers fishing,

picnicking, camping and canoe rentals. Stables and equestrian camping facilities are

available for visitors who bring their horses. The Park’s reported attendance for FY 2022-

2023 was 132,403. According to the Division of Recreation and Parks (Division)

information database (QLIK) the approximate reported revenues for FY 2022-2023 were

as follows:

Revenue Category

Amount

Percentage

Annual Passes

$12,476.25

2.31%

Concession Revenue

$70,394.95

13.05%

Entrance Fees

$113,447.61

21.03%

Help Our State Parks (HOSP) Donations

$645.43

0.12%

Miscellaneous

$1,770.01

0.33%

Other Revenue

$39,915.37

7.40%

Overnight Accommodations

$300,904.19

55.77%

Totals

$539,553.81

100%

According to the Department’s Financial Information Network (FIN), the Park’s

approximate reported expenditures for FY 2022-2023 were as follows:

Expense Category

Amount

Percentage

Salaries/Benefits $643,869.38 38.43%

Supplies $15,155.42 0.90%

Contracted Services $828,162.17 49.43%

Utilities $81,644.00 4.87%

Repairs/Maintenance $103,632.88 6.19%

Miscellaneous $3,044.05 0.18%

Total $1,675,507.90 100%

RESULTS OF AUDIT

During the audit, we reviewed select activities and financial transactions of the Park

during FY 2022-2023, as well as current records and activities. Based on our review, we

found the following:

Revenue Collection and Reporting

To determine if the Park completed the revenue collection and reporting processes in

accordance with the Division’s Operations Manual (OM), we reviewed the Park’s revenue

which is reported in the Park Business System (PBS) and recorded on Daily Worksheets

(DRP-082) which are uploaded to the Park Revenue Application (PRA). We also reviewed

the Park’s deposit slips and tax-exempt transactions. Park revenue is primarily derived

from overnight accommodations which are mostly collected through the PBS. The second

largest source of revenue is entrance fees which are collected at the Park’s ranger station

Department of Environmental Protection

Office of Inspector General

Audit of Florida Caverns State Park

Report Number A-2223DEP-012 • Page 3 of 24

and recorded on Daily Worksheets. We selected the sample months of November 2022

and April 2023, for the review of revenue collections and reporting.

According to the PRA Treasury Report, the Park recorded $33,182.02 in revenue for the

month of November 2022. In November 2022, the Park recorded four daily shortages in

cash and check collection totaling $7.86. In April 2023, the Park recorded $61,561.38 in

revenue with eight daily shortages in cash and check collection, which totaled $133.96.

Of these eight daily reported shortages, four were reported as being PBS entry errors,

and the remaining four were reported as actual shortages.

Shift Closing and Verification Process

According to the OM, the Shift Operator is to count the total cash and checks on hand at

the end of each shift and record the closing change fund per register, amount of cash

collected per register, and the amount of checks collected per register then record the

results on the Daily Worksheet. Once the Shift Operator completes the Daily Worksheet,

a secondary staff member should begin the verification process. A Secondary Staff

Member is to recount the cash and checks included in the bank deposit bag to ensure the

totals noted by the Shift Operator on the Daily Worksheet (DRP-082) match. The

Secondary Staff Member must then record the verified cash collected, verified checks

collected, and the shift total on the same Daily Worksheet. If they note the totals reported

by the Shift Operator match, then they proceed with the deposit process. If the staff

member notes the totals reported by the Shift Operator do not match, then the totals must

be verified by the Supervisor. Once this process is completed by the Secondary Staff

Member, they must print, add title, sign, and date the Daily Worksheet as the Verification

Staff. Based on our review, the verification process was not always recorded on the Daily

Worksheets as required. On some Daily Worksheets, we found the deposit amount

recorded did not match the deposit amount reflected in the Park’s Treasury Report or the

deposit slip. In total, there were three cases where the amounts were never noted or

corrected on the Daily Worksheets to reflect the actual deposit made.

The OM states, If corrections are necessary, write “VOID” across the deposit slip; attach

all copies of voided deposit slips to your daily shift documentation; and create a new

deposit slip. Our review found deposit slips that had been voided were not maintained

and attached to the daily shift documentation as required.

After all revenue and deposits have been verified, the Park must complete the revenue

reconciliation process which includes but is not limited to uploading documentation in the

PRA. Our review found the Park did not upload five of the 59 Daily Worksheets (DRP-

082) for November 2022 to the PRA, as required. We requested the Daily Worksheets

missing from the PRA and received them all during the audit.

Tax-Exempt Transactions

We reviewed the Park’s records of tax-exempt transactions during FY 2022-2023 to test

for compliance with the Park Revenue Collection Procedures. To comply with Florida

Statutes, the Park Revenue Collection Procedures require the Park to maintain a log with

the name of the organization, tax-exempt number, type of sale, and exempt sale amount,

as well as retain the log and copy of the certificate for at least 5 years. Upon request, we

received 17 tax-exempt certificates but no corresponding log. During the review, we noted

additional tax exemption transactions for the Park were recorded in the PBS but the

Department of Environmental Protection

Office of Inspector General

Audit of Florida Caverns State Park

Report Number A-2223DEP-012 • Page 4 of 24

certificates were not provided. The Park later provided copies of the additional certificates.

Our review found the Park does not keep a log, as required. We also found one tax-

exemption certificate number that was entered into the PBS was invalid according to the

Department of Revenue (DOR) verification portal, and the certificate was not maintained

by the Park as required.

Expenditures, Procurement, and Purchasing Card (PCard) Use

For FY 2022-2023, the Park expended approximately $1,675,507.90. To determine the

Park’s compliance with the OM and State of Florida guidance regarding expenditures, we

reviewed the PCard Policy, PCard Prohibited Items list, and the Department of Financial

Services (DFS) Reference Guide for State Expenditures. As part of our review, we

sampled select Park transactions from FIN. Of the transactions sampled, 15 were PCard

transactions and one was a Purchase Order. We reviewed supporting documentation for

the sample transactions that were included in MyFloridaMarketPlace

and WORKS

According to the DEP PCard Policy, the accountholder is responsible for verifying that the

receipt is itemized and describes the items in meaningful term which can be interpreted

by a reasonable person. All receipts must be itemized (including quantity and price) and

show proof of payment, or a reference that the items were paid by PCard. Our review

found of the 15 PCard samples taken, five did not include itemized receipts. The PCard

policy also states DEP property numbers must be recorded in the Works description or

notes field for purchases related to DEP buildings, vehicles, vessels, and other

equipment. There were two PCard expenses which did not include the property number

within PCard documentation or the descriptions or notes in WORKS, as required.

According to the DEP PCard Policy, the accountholder should acquire at least two quotes

for purchases of $2,500 and greater, confirm the item(s) are on a state term contract or

complete a Single Source Justification Approval Form (DEP 55-199). According to the

PCard Prohibited Items List, Purchasing Card purchase may not be divided into two or

more purchases for the purpose of circumventing the competitive procurement limit or

Purchasing Card limits. While reviewing the sampled PCard transactions, we found two

charges for contractual services which appear to have been divided into two or more

purchases and did not obtain quotes. A summary of each charge is below.

• One charge for $2,495.50 showed it was phase two of a larger project which

included hand dryer installation. Further review found six other transactions paid

to the same vendor totaling $14,777.63 over the course of a three-week period.

These transactions were divided among four different Park employee’s PCards.

According to Park management, each charge was for a separate project and

completed on different days; however, they had asked the vendor to complete

tasks that could be billed just under $2,500. This would appear to be non-

compliance with the PCard Prohibited Items list which states Purchasing Card

purchase may not be divided into two or more purchases for the purpose of

circumventing the competitive procurement limit or Purchasing Card limits.

Additionally, the sample charge we reviewed had an amount recorded in WORKS

My Florida Marketplace is the State of Florida’s online procurement system.

Works is a Bank of America web-based system used by State of Florida agencies to process P-Card transactions.

Department of Environmental Protection

Office of Inspector General

Audit of Florida Caverns State Park

Report Number A-2223DEP-012 • Page 5 of 24

for $2,495.50 that did not match the amount stated on the invoice, which was

$2,492.50.

• Similarly, another charge in our sample, for $1,868, appeared to have been divided

into two or more purchases and included air conditioning (AC) maintenance. The

transactions totaling $3,522 were paid to the same vendor over the course of three

weeks by the same Park employee. When asked about the charges, the

accountholder stated the vendor did not perform the services on the same day but

does not provide invoices promptly when requested. While the services were not

all performed on the same day based on the dates of some of the invoices, it does

appear the Park was fully serviced for their air conditioning units over the course

of three days with two additional services three weeks prior without undergoing the

procurement process for contractual services exceeding $2,500.

Additionally, during our review of the PCard charges noted above, we found the

description recorded in WORKS stated the transaction was for AC Maintenance Park

Residence. However, the invoices attached stated the services were for the gift shop and

Visitor Center, which is property number BL025001. We also noted the sample

transaction for the hand dryers is reported as being for the same building number.

According to the Parks’ Concessionaire Agreement, the Concessionaire is responsible

for the Routine maintenance and repair of interior and exterior components of the HVAC

systems, fire detection systems, and other similar systems. The Concessionaire

Agreement also states the Concessionaire is responsible for Routine maintenance and

repair of the Facilities, including, but not limited to: interior electrical systems, interior

plumbing systems; interior drain pipe systems; and interior painting. One of the facilities

listed in the Agreement which these terms apply is the Visitor Center including bathrooms

or property number BL025001. Based on a response from the Park Manager, The

concession has covered all major repairs of the HVAC system at the Visitor Center. The

routine maintenance was included in the park wide preventative maintenance schedule

but we will not include it from here on out. Therefore, we concluded the expense items

appear to be ineligible expenditures.

Attendance Reporting

The Park’s approved Attendance Reporting Plan that was active during the audit scope

states the Park’s counting methodology is the actual count of visitors entering through the

staffed ranger station. According to the OM, Parks having staffed ranger stations will

make an actual accurate count of visitors and report this count in the prescribed manner

through Store Manager or Field Manager. Based on our observations during the site visit,

Park staff visually counts visitors as they enter the Park and inputs the information into

the PBS.

Property Management and Controls

To evaluate the Parks property management and controls, we reviewed the Department’s

Property Master File obtained from FIN, the Department’s Administrative Procedures for

Property Policy (ADM-320), and Capitalization Guidelines. As part of our review, we

Department of Environmental Protection

Office of Inspector General

Audit of Florida Caverns State Park

Report Number A-2223DEP-012 • Page 6 of 24

sampled 15 of 188 items listed on the Property Master File for the Park. We also evaluated

activities pertaining to the management of bulk gasoline and firearm use and storage.

Miscellaneous and Bulk Fuel Card Usage

While at the Park, we were able to observe how bulk gasoline is stored and managed.

The Park uses two miscellaneous fuel cards to purchase gasoline in a variety of gas cans.

The cans were stored in a ventilated and locked storage shed and some were set outside

of the shed to be refilled. According to the OM, All usage log information must be

reconciled by park staff to ensure their accuracy and are scanned and stored together,

with supporting documentation in the Department’s electronic document management

system by the 12

day of the month following each completed calendar month. When we

attempted to obtain the logs from the Department’s electronic document management

system, also known as OCULUS, the logs were not located. Therefore, we requested the

logs for the months of November 2022 and April 2023 from the Park. Based on the logs

received, the Park utilizes the Monthly Bulk Fuel and Oil Usage log (DRP-101) to track

the use of bulk fuel and oil. The OM defines bulk gasoline as gasoline or diesel fuel

purchased in bulk and maintained at the park in an approved tank. However, the Park

does not have an approved tank on site. Additionally, the OM states A Monthly

Miscellaneous and Bulk Fuel Card Usage Log (DEP 55-006) and a Monthly Usage Log

Receipt Submittal Form (DEP 55-005) are required for all miscellaneous bulk fuel cards.

However, it does not appear the Park uses either form. We also found that even though

fuel purchase receipts were retained, five of the fuel purchases were not recorded within

the provided log.

Property Information and Tags

Based on the 15 property items sampled, we conducted a site-visit at the Park to confirm

the items were on site, maintained, and stored in accordance with Department guidance.

We were able to locate some items based on their attached property tags. However, a

few items either did not have a viewable property tag and had to be confirmed through

the serial number or the name of the property item as recorded in the inventory report

was incorrect. In accordance with ADM-320, all Department property items, if practical,

must be marked to identify them as belonging to the Department. However, it appears 4

of the 11 property items sampled either did not have a tag affixed to the item or the tag

could not be located when viewed. See table below:

Property

Number

Item Description

Serial

Number

Issue Encountered

136698

Samsung Television 46” Flat

N/A

Unable to view property tag due to item

being anchored in middle of wall.

156194 Generator 3004010394

No property tag was located on item.

Item was confirmed with serial number.

42822

Evinrude 9.9HP Outboard

Motor

4392

Unable to view property tag or serial

number due to method item was stored.

155190 Husqvarna chainsaw 184851601

Located affixed property tag but the

chainsaw is a Stihl and not Husqvarna.

Department of Environmental Protection

Office of Inspector General

Audit of Florida Caverns State Park

Report Number A-2223DEP-012 • Page 7 of 24

According to ADM-320 Property custodians must submit a completed form DEP 53-400,

Request for Replacement Property Tag, to the Finance and Accounting Property Section.

To confirm if property tags had previously been requested, we obtained the latest

inventory documents provided by the Park from the Finance and Accounting Property

Section. We received the Park’s inventory results completed on January 25, 2023. Based

on the documents provided, it appears the Park did not request replacement tags or

request updates to correct item names, as a result of the most recent Park Inventory.

Missing Property

During our site visit, we were unable to locate the Kenwood TKR-750 Repeater seen in

the table below. We did observe a Kenwood Repeater located at the radio tower site

within the Park but there was no property tag affixed to it, and the serial number did not

match what was recorded in the Park’s inventory.

Property Number Item Description Serial Number

142226 Kenwood TKR-750 Repeater B1100079

After the site visit, the Park Manager sent a follow-up email stating the previous radio

tower, including the repeater storage cabinet was located at the entrance of the park and

destroyed during Hurricane Michael. The Park Manager further stated they completed a

massive amount of equipment and infrastructure surplus after Hurricane Michael and it

appears that component should have been surplussed during that time. However, it

appears the repeater did not go through the surplus process and was counted on the

Park’s inventory. During this time, the property custodian continued to report the Kenwood

TKR-750 Repeater being on site during the inventory completed on January 25, 2023.

Additionally, it appears the Park did not report the Repeater as being manually entered

and appears to have been scanned. According to ADM-320, All lost, missing or stolen

property must be reported during the first inventory cycle they are discovered. A

Missing/Stolen property spreadsheet is supplied by the Finance and Accounting Property

Section at the start of each inventory. The Park did not report the property item as missing

according to the Missing Inventory Items spreadsheet for District 1.

In addition, it appears the replaced tower, cabinet and Repeater were absorbed into one

new property number, IF001979 as infrastructure, instead of the new Repeater being

assigned an individual property tag and number as the previous Repeater had received.

The Department’s capitalization guidelines which were active at the time the Repeater

was purchased states, Infrastructure assets are long-lived capital assets that normally

are stationary in nature and can be preserved for a significantly greater number of years

than most capital assets. Original infrastructure installation valued at $25,000 or more will

be capitalized. Infrastructure maintenance and repairs will not be capitalized. This

includes replacement of items, regardless of cost. According to the Purchase Order and

invoice, the project was for the replacement of storm damaged tower and radio repeater

system.

Department of Environmental Protection

Office of Inspector General

Audit of Florida Caverns State Park

Report Number A-2223DEP-012 • Page 8 of 24

Firearms and Ammunition

Firearm Activity Logs

During the site visit, we observed all three of the Park’s inventoried firearms which were

in a locked safe with the magazines removed and emptied, as required. Of the three

firearms, there were two rifles and one pistol. One rifle uses .22 caliber ammunition, and

one rifle uses .44 caliber ammunition. The pistol uses .22 caliber ammunition. The

Division’s Firearm Use Standard and the Department’s Health and Safety Manual require

Firearm Activity Logs be used to record all firearm activity and be kept with the firearm.

Once a log sheet is completely full, the log should be scanned and saved to a specific

Department location. According to the Division’s Firearm Use Standard, a Firearm Activity

Log will be maintained for each state owned firearm (see Appendix F). The log will show

all firearm activity including which employee the firearm is signed out to and when, all

shots fired, the date and employee who cleaned the firearm, any work performed by a

gunsmith, etc. We requested the Firearm Activity Logs for each firearm during our site

visit. We were provided a log for each firearm and in the top right corner of each log was

written “New log 9/6/22.” Of the three firearms, only one log (the .22 caliber rifle) listed

firearm usage for range qualification on September 7, 2022. The log for the other rifle and

the pistol did not report any usage activity. All three logs included an entry on December

5, 2023, with a comment stating, “Needs cleaning – no other sheets found” and the

signature of the Agency Safety Officer. These log entries were followed with another entry

noting the cleaning of each firearm was completed and the signature of a Park Ranger.

However, subsequent to our site visit, we were provided a different set of logs that did not

contain the same information as the logs obtained on site.

Following our site visit, the Park Manager provided firearm qualification and training

documents which also included a different set of Firearm Activity Logs for the three Park

firearms. These logs contained firearm activity dating back to 2016. These logs also

contained an entry for December 5, 2023; however, in the signature column, the Agency

Safety Officer’s name was hand-written and not signed. Also, the comment stated, “Jeff

Loflin safety audit” instead of the comment that had been signed on the previously

obtained logs, which stated “Needs cleaning – no other sheets found.” Each log also

included entries for range practice on September 6, 2022, and range certification on

September 7, 2022. However, most of this usage was not recorded on the logs given to

us during the site visit. Additionally, documentation provided for the range certification

conducted on September 7, 2022, only included firearms qualifications for a rifle and not

the pistol, although the secondary set of logs we received had recorded range practice

and range certification being conducted with the pistol.

Firearms Qualification

According to the Division’s Firearm Use Standard and the Department’s Health and

Safety Manual, all staff seeking approval for firearm use must first complete the required

classroom training prior to attempting to qualify on the range. For the use of rifles and/or

shotguns, all staff must successfully complete the Florida Hunter’s Safety Course or the

National Rifle Association (NRA) Basic Firearm Training Program: Rifle. Additionally, staff

seeking approval for the use of a handgun must then also successfully complete the NRA

Basic First Steps: Pistol class. Following classroom training, staff must also complete

Range Qualification at a designated off-park gun range. In accordance with the Division’s

Firearm Use Standard, Once an employee has met all the specified steps for approval,

Department of Environmental Protection

Office of Inspector General

Audit of Florida Caverns State Park

Report Number A-2223DEP-012 • Page 9 of 24

the employee through their Park Manager will request approval via memo… to the District

Bureau Chief. Both the Division’s Firearm Use Standard and the Department’s Health

and Safety Manual state All approvals expire March 1st of even years and Employees

must requalify on the range every two years to maintain their approved status.

We requested copies of the firearm approval request memos approving the use of the

firearms for Park staff. The approval memos we received were dated September 8, 2022,

and were not signed by the District Bureau Chief until November 7, 2022. Based on the

Department’s guidance documents, all firearm approvals would have expired March 1,

2022, and no Park staff would have been authorized to engage in the use of firearms

during that time. In addition, the Department’s Health and Safety Manual states, As

government property, the use of government-issued firearms is not authorized for non-

government purposes and outside of an employee’s official assigned duties. The approval

memos only allowed for the use of the two rifle firearms to remove nuisance and exotic

animals on Florida Caverns State Park. Based on our review, it would appear there was

no approval specifically allowing range practice (outside of the range qualification), and

Park staff were unable to provide documentation of where the practice took place.

Our review noted the Division’s Firearms Qualifications Form dated September 7, 2022,

which included six participants; however, only four of the participants were Park staff. The

Park Manager explained the other two participants listed on the Division’s form were not

employees of the Florida Caverns SP. They were just in the same time block of

certification. According to the form, Park staff completed qualifications for a rifle only, and

their approval request memos were for rifles only. However, the secondary Firearm

Activity Log for the pistol included entries and ammunition used for range certification on

September 7, 2022. Furthermore, we requested the instructor’s firearm qualifications.

Based on our request, we were advised by the District Bureau Chief, the instructor which

led the range qualification does NOT have the appropriate certification. I have

immediately suspended any and all usage of weapons until employees have re-certified

with a certified instructor. According to the Firearm Use Standard for the purposes of

teaching firearms safety and qualifying staff under live fire per this standard, instructors

must possess current firearm instructor qualifications from any branch of the US Armed

Forces; Federal, State or local law enforcement agency or the National Rifle Association

as a certified instructor, Range Safety Officer (RSO) or a certified Range Officer (RO).

Therefore, it would appear there were no Park staff qualified to engage in the use of

firearms.

Security and Accountability of Ammunition

Based on ammunition purchases made, and the Firearm Activity Logs we received during

our site visit, we noted there appeared to be some .44 caliber ammunition missing. During

our site visit, we inquired about the missing ammunition, and in response the Park

Manager removed 3 boxes of .44 caliber ammunition from his desk. In accordance with

the Division’s Firearm Use Standards, when firearms are not in use, they and associated

ammunition will be stored in locked security cabinets or safes. Additionally, the

ammunition in the Park Manager’s desk still did not account for all the ammunition that

should have been on site, based on the Firearm Activity Logs we received during the site

visit and the ammunition purchased. We determined there were 2 boxes (or 40 rounds)

unaccounted for on site. Following our site visit, the secondary set of logs provided by

Park staff included activity records for range practice on September 6, 2022, and range

Department of Environmental Protection

Office of Inspector General

Audit of Florida Caverns State Park

Report Number A-2223DEP-012 • Page 10 of 24

certification on September 7, 2022, and a total of 40 rounds used during those activities.

These entries did not appear on the logs obtained during our site visit which were dated

as of September 6, 2022, and we were unable to verify when the information was

recorded on the second set of logs.

Volunteer Activities

To evaluate the Park’s volunteer activities, we reviewed the OM, Department directives,

and the VSys

Anywhere User Guide. Our review included sampling 29 Regular Service

Volunteers and all 11 group volunteers. Our review is summarized below.

Regular Service Volunteer Agreements (DRP-059)

According to the OM, The Volunteer Agreement (DRP-059) must be completed annually

by all individuals serving as a regular service volunteer, including CSO officers and board

members (see CSO Agreement). This must not include occasional service volunteers

who are involved in a group-sponsored, one-time project. The form should be completed

through VSysLive. To review whether Regular Service Volunteer’s had agreements

executed in accordance with the OM, we sampled 29 volunteers listed on the resident

volunteer document provided by the Park. We reviewed all volunteer profiles in VSys for

their signed and recorded agreement. Our review of 29 volunteer agreements found three

were either missing from VSys or were expired during the time the volunteer work was

performed. However, two of the three agreements were updated during the audit.

DEP Annual Combo Training

Additionally, we reviewed the sampled volunteer profile in VSys for recorded training

completion. The OM states Regular service volunteers in state parks are required to

complete the Annual DEP Volunteer Combo Training (Diversity, Sexual Harassment,

Workers’ Compensation). Volunteers are encouraged to take and acknowledge the

training in VSys Live (Volunteer Portal) or parks can record completion in the volunteer’s

profile in VSys. Based on our review, 8 of 29 volunteers either did not have their Annual

DEP Combo training completed timely, the training was out of date during time of

volunteer service, or the information was not entered into VSys.

Sexual Predators & Offender’s Registration Checks

According to the OM, All new employees (including OPS), all new regular service

volunteers, court assigned community (public) service workers, as well as all new Florida

Conservation Corps members, must have checks conducted through both the U.S.

Department of Justice National Sexual Offender Public Website (NSOPW) and Florida

Sexual Offenders and Predators. The OM also states The results of this search for regular

service volunteers, whether positive or negative, must be recorded in VSys Live.

Electronic documentation of either positive or negative results must be maintained in the

volunteer's VSys Live profile file. The OM further clarifies that Both the U.S. Department

of Justice National Sexual Offender Public Website and the Florida Sexual Predator and

Offender’s Checks must be run and saved to parks’ regular service volunteer’s VSys

profiles before the volunteer service starts at the park. Based on our review, there were

9 of the 29 resident volunteers sampled who either did not have a check completed prior

VSys is the Department’s Volunteer Management System designed to track volunteer hours, trainings, sexual

offender checks, and award milestones.

Department of Environmental Protection

Office of Inspector General

Audit of Florida Caverns State Park

Report Number A-2223DEP-012 • Page 11 of 24

to beginning service at the Park, did not have both offender checks completed, or did not

have any checks recorded in VSys.

Park Resident Volunteer Camping Requirements

Some Regular Service Volunteers may serve as a resident volunteer by being established

at a campground host site. The OM states, In establishing minimal work standards for

volunteers occupying campsites, parks may only establish work hour requirements based

on occupation of the site, not by the number of individuals occupying the campsite.

Volunteers who serve as park resident volunteers are expected to contribute 24 [20 hours

prior to October 2023] hours service per campsite. Additionally, the VSys Anywhere User

Guide states that entries for Campground Host/Park Resident should Enter bulk hours

per week showing the minimum 20 hours per week per site requirement is met. Our review

found that 19 of the 29 sampled resident volunteers, did not record their volunteer hours

weekly in VSys to show campsite hours were met each week.

In addition to being required to serve for 20 hours per week the OM states, Volunteers

are permitted to occupy a campsite for no more than 16 weeks in a 12-month period,

starting with first day of occupancy. During our review, we requested resident volunteer

weekly schedules/timesheets that support the day of arrival and final workday for 8 of the

29 listed volunteers in our sample. We received clarification that four of the eight

individuals listed were spouses of volunteers that contributed hours and were not active

volunteers. Of the other four sets of timesheets provided, only three sets showed the

hours per week worked by the volunteer. However, none of the documents provided

demonstrated the day the volunteer arrived at the Park and the day the volunteer left the

Park. Of the four volunteer timesheets reviewed, it appears 3 resident volunteers did not

meet their 20 hours per week site requirement ranging from one to seven weeks.

Additionally, based on the documentation we were able to obtain from the Park, it appears

two of the resident volunteers may have stayed in excess of 16 weeks.

Group Volunteers

According to the OM, The Group Volunteer Application and Agreement (DRP-057) must

be completed by all groups who are performing volunteer projects in the park. The

agreement must reflect all names of the participants serving as volunteers in the group.

The record is maintained in VSys. We were provided group volunteer records for eleven

groups which had projects during the period of July 1, 2022, through September 30, 2023.

Our review found that 5 out of 11 groups volunteering at the Park did not have the Group

Volunteer Agreement DRP-057 completed. However, it appears 8 of 11 group records

and/or agreements were added to Vsys during the course of the audit.

As of November 1, 2022, all State Park management was advised that Reenactors

involved in black powder scenarios and other short-term park volunteers will each sign

the Short-Term Volunteer Agreement (Form DRP-160) available on SharePoint Forms

page and attached. The change is for each of these type of volunteers to attest to not

having committed a felony or any offense that would preclude them from interactions with

people of all ages. Our review found that short-term agreements were executed for all

groups except those which took place prior to the directive. Finally, two sets of short-term

agreements for two Civilian Conservation Corps Events were not loaded into Vsys and

had to be requested separately.

Department of Environmental Protection

Office of Inspector General

Audit of Florida Caverns State Park

Report Number A-2223DEP-012 • Page 12 of 24

Park Staff, Housing, and General Administration

Our review of Park staff, housing, and general administration included reviewing housing

agreements, inspections, and training requirements to ensure compliance with the OM.

Our review found that utilities for resident Park employees were in the name of the Park

employee, as required, and training requirements reviewed were in compliance with the

exception of firearm certifications.

Park Housing Agreements

The OM states, A Request for Housing Perquisite Change and Residency Agreement

(DRP-013), and either an Agreement of Occupancy for State-owned Residence form

(DRP-028) or an Agreement of Occupancy for Employee-owned Mobile Home Site form

(DRP-029), must be executed by the recommended/approved resident and approved by

the district bureau chief per DEP Directive 150 prior to: any recommended resident

residing on park property; any recommended/approved resident moving from one housing

unit to another on park property. To determine if Park staff housing requirements were

completed in accordance with the OM, we requested all applicable residency

documentation for all Park staff residing in the Park. Our review found that of the 6 Park

employee residents, only one employee had a signed Agreement of Occupancy (DRP-

028) and only two employees had a signed Request for Housing Perquisite (DRP-013).

However, during our audit all Park resident employees had most forms completed and

signed, as required.

Pet Approval Documentation

Additionally, the OM states, Prior to allowing any pet on state park property, the employee

must secure the written approval of the park manager and the written concurrence of the

district bureau chief. Our review found that there were pets residing on Park property;

some had written approval from the Park Manager but not written concurrence of the

District Bureau Chief.

General Administration

According to the OM, An annual park inspection should be performed by the district

bureau chief and/or the assistant bureau chief utilizing the Park Management Summary

(DRP-033). This inspection includes the park manager housing inspection utilizing the

Residence Inspection Report (DRP-027). The Park Management Summary provided by

the Park states the annual park inspection took place in November 2022, but was not

signed by the Assistant Bureau Chief and Park Manager until November 2023, which was

during our audit. Furthermore, the residence inspections are recorded as having taken

place in March 2023; however, the Residence Inspection Reports were not signed until

November 2023.

CONCLUSION

Based on our review, the Park complied with some requirements in the OM regarding

revenue collection and attendance reporting. However, we noted several areas of non-

compliance and weak internal controls regarding revenue verification procedures, firearm

use and ammunition accountability, volunteer services oversight, overall documentation,

and property management.

Department of Environmental Protection

Office of Inspector General

Audit of Florida Caverns State Park

Report Number A-2223DEP-012 • Page 13 of 24

FINDINGS AND RECOMMENDATIONS

Finding 1: Revenue Verification Documentation – Park staff did not always

follow the revenue verification process and did not maintain documentation in

accordance with the OM.

Park Revenue Verification Process

According to the OM, once the Shift Operator completes the Daily Worksheet, a

secondary staff member should begin the verification process. Specifically, the OM states

a secondary staff member is to Recount cash and checks included in the bank deposit

bag to ensure count matches totals noted by the Shift Operator on the Daily Worksheet

(DRP-082). Record the following on the Daily Worksheet (DRP-082):

• Verified Cash Collected

• Verified Checks Collected

• Shift Total

Based on our review, while the verification process was signed off as completed, the

required information was not always recorded on the Daily Worksheets. On some Daily

Worksheets, we found the deposit amount recorded did not match the deposit amount

reflected in the Park’s Treasury Report or the deposit slip. In total, there were three cases

where the amounts were never noted or corrected on the Daily Worksheets to reflect the

actual deposit made.

PRA Document Uploads

After all revenue and deposits have been verified, the Park must complete the revenue

reconciliation process which includes, but is not limited to, uploading documentation in

the PRA. Our review found the Park did not upload to the PRA five of the 59 Daily

Worksheets we reviewed for November 2022, as required. We requested the Daily

Worksheets missing from the PRA and received them all during the audit.

Voided Deposit Slip Retention

The OM states Do NOT make ANY corrections on the bank deposit slip and If corrections

are necessary, write “VOID” across the deposit slip; attach all copies of voided deposit

slips to your daily shift documentation; and create a new deposit slip. Our review found

deposit slips that had been voided were not maintained and attached to the daily shift

documentation as required.

Tax-Exempt Records and Verification