The mission of the Office of the Inspector General, Bureau of Internal Audit, is to assist the Secretary and the Department in ensuring that:
Our primary purpose is to take a proactive approach in meeting our agency's needs. Toward that end, we have established four key goals to accomplish our mission:
We believe the Office of the Inspector General, Bureau of Internal Audit, can best achieve its goals by:
The Bureau has two units:
The Financial and Compliance Audit Section
conducts financial, compliance, electronic data processing, and
performance audits for the agency per Section 20.055 F.S. Such
audits are conducted in accordance with the current Standards
for the Professional Practice of Internal Auditing
published by the Institute of Internal Auditors (Red Book), and,
where appropriate, generally accepted government auditing standards
promulgated by the Comptroller General of the United States (Yellow
The section employs nine professional staff members with oversight from the bureau chief who functions as director of auditing. The staff includes two certified internal auditors, three certified public accountants, and one certified fraud investigator. The nature of their work places them on the road much of the year as they audit Department facilities and programs throughout the state.
Summary of Audits Completed
During FY 1997-98, the Financial and Compliance Audit Section completed 20 audits and one review, and assisted with financial reviews for investigations conducted by the Bureau of State Investigations. The audit reports and reviews issued during FY 1997-98 are summarized in the chart below.
Internal Audit Reports and Projects:
|Project Title|| Report
|96015||Substance Abuse Treatment||07/11/97|
|96018||Purchasing - Wakulla CI||09/10/97|
|96020||Purchasing - Holmes CI||07/07/97|
|97003||Purchasing - Region I||10/06/97|
|97004||Purchasing - CFRC||11/03/97|
|97006||Purchasing - Union CI||11/03/97|
|97007||Purchasing - Polk CI||10/08/97|
|97008||Purchasing - New River CI||10/17/97|
|97009||Purchasing - Everglades CI||09/26/97|
|98002||Purchasing - Charlotte CI||10/08/97|
|98003||Purchasing - FSP||01/21/98|
|98004||Purchasing - Broward CI||10/17/97|
|98005||Inmate Grievance Procedures||04/30/98|
|98006||Quality Assurance - Internal Audit||12/23/97|
|98007||Purchasing - NFRC||11/25/97|
|98008||Purchasing - Martin CI||11/05/97|
|98009||Purchasing - Hillsborough CI||11/25/97|
|98010||Prompt Payment Compliance||10/02/97|
|98013||Pharmacy - Liberty CI||05/20/98|
|98011||Cellular Phone Usage||04/03/98|
The Bureau views its audit mandate as an opportunity not only to identify site-specific deficiencies so that local managers can correct them, but also to ferret out system-wide deficiencies and weaknesses which, when addressed by management and corrected, produce long-term improvements benefiting the entire Department. Highlights of system-wide improvements generated by Bureau activity during the past fiscal year include the following:
The Management Review Section employs six professional staff members, and coordinates management reviews at 56 major institutions, 5 regional offices, 20 probation circuits and various smaller facilities every two years. The reviews verify compliance with standards addressing all facets of field operations.
During a typical four-day team-led review, a major institution is evaluated for compliance with more than 1,300 standards by teams of off-site experts in security, food service, personnel, fiscal management, safety, and eight other key components. The resulting report gives management a snapshot of conditions at each review site and is then used to make improvements.
The Management Review Section coordinated 62 team-led management reviews at Department sites during FY 1997-98. An additional 47 "self-reviews" were conducted by local review site staff at locations which did not receive team-led reviews during the year.
Fiscal auditing techniques traditionally involve a time-consuming physical inspection of numerous paper records, often selected through random sampling techniques. In early 1997, the Bureau obtained data downloads from the statewide SPURS record of purchasing transactions and used it to develop its own database of purchasing transactions. An in-house programmer then developed a series of database reports to extract just those portions of the data needed to identify instances of non-compliance with state purchasing rules. This enables auditors to quickly examine all purchasing transactions within the scope of the audit, and to extract meaningful data in a small fraction of the time needed to review just a partial sample of paper records.
In 1996, the Bureau developed a software application
that staff now uses to
produce Management Review reports in about
one-fifth the time previously required. Dubbed "DC
Report Writer," the Windows-based software automates much
of the report writing process and provides uniform formatting.
Bureau staff now provide site managers with draft copies of their
reports during the week of the review, so they can begin addressing
non-compliance issues immediately. The software also enables site
staff to prepare corrective action responses, and allows upline
managers at regional offices to monitor their progress. It also
stores the data in a format suitable for subsequent analysis.
In late 1997, the Bureau of Internal Audit received a Davis Productivity
Unit Award for this custom software application. The Bureau subsequently
donated the associated $500 award to the Foundation for Partners
in Correctional Excellence.
Bureau staff also created a database that allows
managers to examine review results by location, facility type,
program area, and time frame. Users can retrieve highly focused
data extracts from dozens of reviews in a matter of seconds. The
first-ever statewide recap of reviews from all 56 major institutions
and 20 probation circuits was recently distributed to Department
managers so they can study trends and identify areas of concern
in individual program areas.
In 1997, the Bureau implemented a new system
for modifying management review standards. It features databases
for tracking standard change requests and for printing the checklists
used to verify compliance in the field. When a change request
is received, it is evaluated and forwarded for final review by
the office having primary responsibility for the standard. Any
Department employee can submit change requests via the new system,
which has reduced the cycle time needed to implement revisions
from 12 months to 45 days.