Internal Controls Over Walk-In Revenue Refunds – Kissimmee, FL, Main Office

The objective of this audit is to determine whether internal controls for issuing refunds for walk-in revenue were in place and effective at the Kissimmee, FL, Main Office. The OIG Field Financial Risk Model identified the Kissimmee Main Office, for quarters (Q) 3 and 4 fiscal year 2017, made over 50 percent of all walk-in revenue refunds within the Suncoast District. Additionally, the Kissimmee Main Office refunded about 38 to 56 percent of the total walk-in revenue during Q’s 3 and 4. The audit team reviewed 50 refund transactions, totaling $255,211 or 99.4 percent of the total refund amount identified, between April 1 and September 30, 2017.