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Rick Scott, Governor
Florida Department of Corrections, Secretary Michael D. Crews

Florida Department of Corrections
Timothy H. Cannon, Interim Secretary

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Bureau of Internal Audit

Mission

The mission of the 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 and protecting its resources. Toward that end, we have established four key goals:

  • Provide quality audits, reviews, studies, and investigations

  • Report results to management in a timely manner

  • Use agency resources efficiently; and

  • Provide adequate audit coverage to mitigate risks.

Bureau Organization and Responsibilities

The Bureau employs eight professional auditors and one staff assistant with oversight from the Bureau Chief who functions as the Director of Auditing. Staff includes a Certified Public Accountant, a Certified Internal Auditor, and a Certified Fraud Examiner.

The Bureau conducts compliance, performance and information technology audits per Section 20.055 Florida Statutes. These audits are conducted in accordance with the current Standards for the Professional Practice of Internal Auditing published by the Institute of Internal Auditors.

Summary of Audits Completed

During FY 2003-04, the Bureau of Internal Audit completed 6 new audits, 9 follow-up audits and 11 reviews. The new audit reports issued are summarized in the chart below:

FY 2003-04 Internal Audit Reports

Audit
Number

Project Title

Report
Issue Date

A03011

Sexual Offender/Predator Process

10/22/03

A04001

Workers Compensation Audit

11/18/03

A03053

Wexford Health Services Audit

12/1/03

A03049

National Child Nutrition Program Audit

12/10/03

A04008

Compliance - Florida Statute 944.151

2/27/04

A04012

Quality Assurance - Bureau of Internal Audit

01/31/03

Selected Bureau Reports With System-Wide Impact

The Bureau views its audit mandate as an opportunity to not only identify site specific deficiencies, but to identify problems with a statewide impact. Two audits with statewide impact conducted by the Bureau of Internal Audit this fiscal year included:

Workers Compensation Audit

Our previous audit of the Department of Corrections Workers' Compensation program indicated that the program had some issues that needed to be addressed. Subsequent to the audit, a Workers' Compensation Task Force was established composed of staff from the service centers, personnel, and field support services.  The task force minutes indicate that some very good and useful suggestions were made.  Several of the suggestions, if implemented, would have satisfied the findings of the audit. However, this task force met only twice and most of the suggestions were not implemented.

The findings for this report are repeat findings from the previous audit.  All reportable issues listed below represent weaknesses that need management's attention and action. 

  • The control environment for the Workers' Compensation Program is inadequate.

  • The Department of Corrections policies and procedures need to be updated and enhanced.

  • Employee Workers' Compensation medical files were incomplete.

  • Mechanisms are not in place to provide adequate training to line staff concerning workers' compensation issues and work place safety.

Management concurred with our findings and recommendations and has taken appropriate action to correct program deficiencies that should increase program integrity and ensure program improvement.

National Child Nutrition Program Audit

Our audit identified issues with both financial and purchasing internal controls and issues involving both DC and Aramark responsibilities regarding management and monitoring of the program. The below listed issues are felt to be control areas that if corrected could enhance the overall operation.

Financial

  • As of July 2003, DC had over $2.9 million in unutilized NCNP funds that could enhance the program.

  • Internal Controls over NCNP P-card purchases are weak.

DC Responsibilities

  • Some institutions that qualify for the NCNP funding do not participate in the program.

  • Daily Meal Count Forms are not always signed and verified each day at meal times.

Aramark Responsibilities

  • Management acknowledged several operational issues reported in the audit and agreed to implement corrective action.