Skip navigation.
Home | About Us | Contact Us
Rick Scott, Governor
Florida Department of Corrections, Secretary Michael D. Crews

Florida Department of Corrections
Michael D. Crews, Secretary

Bureau of Internal Audit

Mission

The mission of the Office of the Inspector General, Bureau of Internal Audit is to assist the Secretary and the department in ensuring that: (1) agency goals are met; (2) all resources are used consistent with laws, regulations, and policies; (3) all resources are safeguarded against waste, loss, and misuse; and (4) reliable data is obtained, maintained, and fully disclosed.

Goals

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:

  • Provide for quality audits, reviews, studies, and investigations
  • Perform audits, reviews, studies, and investigations in a timely manner
  • Use our resources efficiently; and
  • Provide adequate audit coverage to mitigate the agency's risks.

The bureau consists of two units: the Financial and Compliance Audit Section and the Operational Review Section. In addition, the ACA Coordinator is part of the bureau.

Internal Audit Section

The Internal 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 generally accepted government auditing standards promulgated by the Comptroller General of the United States (Yellow Book).

The section employs nine professional staff members with oversight from the Bureau Chief who functions as the Director of Auditing. The staff includes two Certified Public Accountants, three Certified Internal Auditors, one Certified Information System Auditor, 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 1999-2000, the Financial and Compliance Section completed 15 audits and assisted with financial reviews conducted by the Bureau of State Investigations. The audit reports issued during FY 1999-2000 are summarized in the chart below:

FY 1999-00 Internal Audit Reports

Audit
Number

Project Title

Report
Issue Date

98001

Distribution Center Operations

7/13/99

99011

Employee Benefit Trust Fund - Columbia CI

7/29/99

99005

Substance Abuse Tier V - Cocoa WRC

7/30/99

99007

Performance Based Budgeting

9/16/99

99009

Utilization of Grant Funds

10/6/99

99012

Employee benefit Trust Fund - New River CI

11/18/99

99013

Substance Abuse Tier V - Pensacola WRC

12/3/99

20002

Pharmacy Contract - Lowell CI

1/31/00

20004

Pharmacy Contract - Lake City CI

3/2/00

20003

MIS Access Audit

4/3/00

20001

MIS Contracts Audit

4/17/00

20005

Grants and Aid Appropriations

5/23/00

20008

Substance Abuse Tier V - Gainesville CI

5/24/00

20007

Inmate Grievance Audit

6/1/00

20011

Petty Cash - various institutions

6/2/00

Audit Results

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:

Pharmacy Operations

The two pharmacy contract audits conducted during FY 99-00 disclosed a statewide material internal control weakness in the processing of payments to the vendor. The procedures for processing payments to the vendor lacked sufficient internal controls in preventing and detecting errors or irregularities. Although the items tested did not reveal any fraudulent transactions, the environment included risk factors that could allow fraud to occur and go undetected.

Distribution Center Operations

We conducted comparative cost analyzes between the Region II Distribution Center and the institutions for the rest of the state, by region, and against the Prime Vendor Program prices for the differences in average unit price for the purchase of food items. Our analysis indicated that the Regional Distribution Center could purchase merchandise at a lower cost by utilizing the single delivery concept, however, the savings generated did not offset the cost to operate the Distribution Center.

Substance Abuse Tier V Program

Our three audits of the Substance Abuse Tier V Program indicated that the vendors and Department were weak in monitoring the program, which resulted in the following statewide weaknesses:

  1. The Department of Corrections Drug History Database was inaccurate and unreliable.
  2. Inmates who were in need of and had been recommended to attend a more intense drug treatment program were not receiving the recommended drug treatment.

MIS Contracts

An audit of the contracts with Information Technology (IT) independent contractors revealed the Department violated purchasing regulations when hiring OIT consultants by issuing purchase orders up to ten times higher than the $15,000 allowable threshold for Category II. These violations occurred due to confusion surrounding the intent of a Department of Management Services (DMS) purchasing program.

Operational Review Section

With a staff of five professional employees, the Operational Review Section coordinates compliance reviews at 52 major prisons and at other department facilities and offices. The reviews document compliance with policy-based standards addressing all critical agency operations. During a typical four-day review, a prison is evaluated by a team of independent reviewers specializing in security, food service, safety, environmental health, inmate programs and other strategic correctional areas.

Operational Review helps coordinate the development of checklists used to verify compliance with newly implemented procedures. Checklist items will eventually become standards in the operational review process, so these items are closely reviewed to ensure they are referenced in the procedure. To ensure that Department of Corrections staff understand what is required in a checklist, training was provided by Bureau of Internal Audit staff to employees who are going to be directly involved in checklist development. Staff in the Operational Review Section are continuing to provide support/assistance to Central Office staff concerning the writing and/or modifying of checklists and in some cases making suggested changes to procedures. Currently, checklists are being incorporated, as standards, into the operational review document in the priority areas of security, programs and education.

The Report Writer program developed by the Bureau, provides a computerized data base of review findings that allows for a series of comprehensive reports to be produced for management. These reports are designed to provide agency administrators key information about system wide trends and issues.

During Fiscal Year 1999-00, operational reviews were conducted at 25 major prisons, and generated 1,613 findings or instances of non-compliance with agency policy. The distribution of findings within key component areas is illustrated in the following table:

FY 1999-00 Operational Review Findings
Security

322

Food Service

222

Construction & Maintenance

67

Personnel

n/a

Safety & Environmental Health

605

Fiscal Management

n/a

Programs

119

Information Technology

58

Inspector General

69

Education

27

Health Services

124

TOTAL

1,613