State auditors report that FSCJ “overpaid Florida Retirement System contributions”

The 2016 state operational audit for Florida State College at Jacksonville (FSCJ) by the Florida auditor general reported problems with the payment process the college used for a set of contributions to the Florida Retirement System (FRS).

The finding stated that: “Contrary to Department of Management Services rule and the College’s operating procedures, the College overpaid Florida Retirement System contributions by $12,287 for benefit day payments, totaling $90,994, made to three employees upon their separation from College employment.”

Cleve Warren has served as the financial officer of FSCJ since June 17, 2013. He is also the current chairman of the Florida A&M University Board of Trustees.

The operational audit at FSCJ added that: “College personnel indicated that the FRS overpayments occurred because of employee turnover and the reassignment of experienced personnel from the FRS contribution payment process to the task of implementing the College’s new enterprise resource planning system. Subsequent to our inquiries, to remedy the FRS overpayments, the College submitted corrected payroll information to the FRS.” 

FSCJ Vice President for Business Services Albert P. Little responded to the finding with a statement that said: “The College recognizes the necessity of accurately reporting earnings to the Division of Retirement. Appropriate personnel have been retrained to properly calculate and report retirement earnings and related contributions.”

The state audit concluded the finding with a recommendation that “The College should continue efforts to ensure that FRS contributions do not include amounts for paid benefit days. Such efforts should include independent verifications of employment separation leave pay calculations, including benefit day payroll calculations, prior to making FRS contributions.” 

Read the full state operational audit of FSCJ here.