by Mike Sharkey
Staff Writer
City Council member Suzanne Jenkins has 32 days left on her second term and while she’s not talking about what’s next on her agenda, she does have one more piece of legislation she’d like to get passed before she leaves office.
Jenkins recently introduced legislation that would mandate audits of the five Constitutional offices that serve Jacksonville — the Sheriff’s Office, Property Appraiser, Tax Collector, Clerk of the Court and Supervisor of Elections. The bill would require an audit of each office every five years.
“I worked with our Council Auditor’s Office and this is one of their recommendations,” said Jenkins, adding the audits would be conducted by an independent auditor then reviewed by the Council Auditor’s Office. “This is about transparency and accountability to the taxpayers.”
Tax Collector Mike Hogan isn’t opposed to being audited, but he did question the necessity of setting a schedule for each Constitutional office. Hogan, who is out of the country until next month, sent the entire Council an e-mail explaining his position.
“Although I am not personally opposed to the idea (I have asked for 2 audits of my office since my election in 2003), I do believe it to be unnecessary and duplicative legislation,” wrote Hogan. “Our Ordinance Code is full enough with overlapping and unnecessary duplication.”
Hogan cited a portion of the City Charter which says the City’s Ordinance Code “provides for the Council Auditor’s authority to examine the accounting systems of all offices and departments of consolidated government including, without limitation, the Sheriff, Property Appraiser, Supervisor of Elections, Tax Collector, Clerk of the Circuit Court, DCSB (Duval County School Board), JEA, etc. In addition, pursuant to section 5.10 (b), the Auditor has the authority to conduct a continuous internal audit of the fiscal operations of the consolidated government” including the five Constitutional offices.
Hogan also says the City Charter allows for a Council-ordered, independent audit at any time.
“If anyone has a concern, why wait five years; and if there is no concern why create the cost?” he said.
Jenkins insists her bill isn’t about finding out what’s wrong with each office, but rather an attempt to publicly show what’s right. She also said, “His (Hogan’s) audits were never reviewed by us.
“This is a chance to look at the processes and show how things like technology have helped these offices over the years. The Property Appraiser’s Office was audited in 2003 and the Clerk of the Court and the Tax Collector have outside audits done that were turned into the City auditors. The Supervisor of Elections Office hasn’t been audited since 1971.”
Property Appraiser Jim Overton said he submitted to an audit shortly after taking office in 2003. His predecessor, Ernie Mastroianni, adamantly opposed any such audit.
“The first time, I think it was a good thing,” said Overton. “But, I’m not sure if it should be a requirement.”
Overton’s office is subject to audits in some form on a yearly basis by the State Department of Revenue. Every other year, the State DOR does an “in-depth” audit on either Overton’s tangible taxes or real estate taxes.
“They are constantly going back and forth telling us what’s wrong and what’s right. They do not usually issue a report unless it’s negative,” said Overton. “I don’t have a problem with the City doing an audit. The City is interested in how we are spending its money. The State is interested in how we are assessing property.”
Jenkins said audits are a good way to show how City money is spent, how it is processed and where it’s stored. Once completed, the City’s Taxation Revenue and Utilization of Expenditures Commission reviews each audit. Jenkins said the TRUE Commission is comprised of individuals who work in processing in the private sector.
“They are appointed by the mayor and City Council and approved by Council,” she said, adding the TRUE Commission members are familiar with the auditing process.
“I liked what Mike had to say in his e-mail and I understand he’s not opposed. But, I don’t believe these audits would be duplicative or unnecessary,” she said. “We are not looking at this like they are hiding something or there’s a problem.”
Jenkins says the idea of auditing each office once every five years is an opportunity for those offices to demonstrate — in what amounts to a public forum — what each office has accomplished the previous four years.
“This is not a witch hunt, it’s about transparency and accountability to the voters,” she said. “This should pass before I leave. That’s my goal.”