Report critical of auditor

A report released Monday dealt another black eye to Hillsborough County's internal performance auditor Jim Barnes, concluding his office's work does not measure up to U.S. government auditing standards.

At the same time, the report made clear the auditor's office needs the ability to operate independently from county leadership.

Barnes, who has been in trouble with county commissioners on and off since he was hired in 2007, was criticized in an 18-page peer review by Orlando internal auditor Richard H. Tarr. The review, which is supposed to be done every three years, concluded work performed by Barnes' office "does not conform to professional standards."

Barnes is supposed to analyze county departments and make recommendations on how they can operate more efficiently. Since he was hired, his office has finished reports on the Planning and Growth Management department as well as the Affordable Housing office. However, some county officials say those reports were not true performance audits.

The conclusions in Tarr's report seemed to confirm several commissioners' complaints that Barnes' work has been scant and sloppy.

"We've bent over backwards to give him the opportunity to do proper reports," said Commissioner Jim Norman.

Commissioner Rose Ferlita, who has alleged that Barnes' office has never finished an audit, had not read the review and declined to comment.

Barnes, hired in April 2007, said he was "somewhat disappointed but not surprised" by the conclusions. His office has implemented some of the review's recommendations, Barnes said, including more-timely reporting of audit activity and "rigorous tracking of time."

"It was an educational and rewarding experience for us," Barnes said. "I think we can learn a lot from this; we've already implemented a lot of those recommendations."

The peer review's recommendations focused on bringing order and independence to the internal performance auditor's office. Tarr recommended an audit committee composed of private businessmen oversee the auditor's office. He also suggested that one person be assigned as a contact between commissioners and the internal performance auditor.

Barnes agreed, saying he has often been pulled in several directions at once by commissioners with their own agendas.

Echoing complaints from commissioners, Tarr criticized the quality of Barnes' work papers, saying they were "inconsistent and not easy to follow." He recommended that Barnes put in place written standards to ensure the papers meet professional standards.

Other recommendations included moving Barnes' office away from its current location on the same floor with county commissioners, and insulating the internal auditor's budget from the county administrator's control.

At a meeting last month, county commissioners refused to accept a work plan that Barnes submitted, saying they wanted to wait until the peer review was completed. Ferlita complained at that time about Barnes' productivity. She said he had committed 500 hours in 2009 to an audit of the county Real Estate Department that was never completed. In his 2010 work plan, Barnes proposed spending 180 more hours on the audit, Ferlita said.

Barnes makes $113,089 a year. He has two employees in his office, which is budgeted this year at $388,271.