This would be really humorous if it were not so frightening.

Broke and without enough money in the bank to pay its bills after the end of the month, the Florida Democratic Party has now been slapped with a lien by the Internal Revenue Service for failing to pay payroll and Social Security taxes in 2003. The state party's budget and finance committee voted Tuesday to ask for a new audit to account for more than $900,000 it believes somehow disappeared from the books during the 2003-2004 calendar years when the party was led by Scott Maddox, who is now seeking its nomination for governor.

Maddox and successor Karen Thurman, who became the party's new chairwoman just last month, did not immediately return phone messages asking for comment on the findings.

"We're going to be on top of this a lot more than we were previously, not only in Scott's term of office, but Bob Poe's term in office," state party vice-chair Diane Glasser of Fort Lauderdale said Tuesday. "We weren't getting all the information we should have been getting." Maddox replaced Poe.

While the party owes roughly $200,000 in delinquent payroll and Social Security taxes, the lien was against the remaining $98,000 in their account on Friday, longtime Leon County committeeman Jon Ausman said. Ausman said it cost about $250,000 a month to pay salaries and overhead for the party operation in Tallahassee and that it had been spending more so far this year than it has raised.

So what we see here is that the Florida Dems have floated a $200,000 from the taxpauyers by failing to turn over to the government money held out of employee salaries for taxes. Seems to me that there is a serious issue of financial mismanagement and fraud here. Who is going to be the first locked up?

But it gets even worse, as the responsible officials in the party look to pass the blame elsewhere.

Ausman, who is also a member of the party's budget and finance committee, said the party's 2003 year-end audit showed $609,032 cash on hand. He said it netted $586,986 in 2004 when it raised about $18 million.

"I don't know how you start out with $609,000 and raise a net of $586,000 and end up with $269,000" as of Dec. 31, 2004, he said.

Ausman said he was concerned about the audits in 2003 and 2004 done by Carr, Riggs and Ingram of Tallahassee. He said they should be held accountable, certainly for the failure to pay the IRS, if the audit proved to be flawed.

We've already seen they cannot effectively manage that small portion of federal tax dollars that they stole -- why do we want them to manage everything?