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 nine 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 2004-05, the Bureau of Internal Audit completed 5 audits, 5 follow-up audits and 2 reviews. The audit reports issued are summarized in the chart below:

Selected Bureau Reports With System-Wide Impact

The Bureau views its audit mandate as an opportunity to not only identify site specific deficiencies and problems with a statewide impact, but also to identify areas that are well designed and are meeting management's goals. Two of the audits with statewide impact conducted by the Bureau of Internal Audit this fiscal year included:

Automated Roster Management

We found the program well designed and, if used appropriately by field staff, is very useful in managing rosters and developing post charts. The program is user friendly and uncomplicated. As the roll out progressed, many of the items we identified as needing to be changed were either modified or in the process of being modified by the time we examined the program again. The programmer is working closely with the departmental security project administrator to ensure that all problems are solved in a timely manner.

OIT closely followed the department's Information Systems Development Manual and all documentation was complete.

We met with department security management and discussed some projected uses of the data generated by this software. Enhancements could be made in the collection of data to include Inmate Transportation Hours. The transportation hours could be used to enhance the report submitted to the legislature as required by proviso language on the Appropriations Ledger. A Biweekly Hours Report (By Day By Employee), Hospital Duty Hours, and a possible interface with STARS (the department's official training record) were also discussed.

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.

Staff Housing Audit

During the audit, the regional directors, wardens, assistant wardens, and maintenance staff were cooperative in assisting the audit staff in understanding the staff housing assignment process and conducting this audit.

While our observations indicate the staff housing program is meeting its intended objectives, we noted the following issues that warranted management's attention:

• Finding No. 1: Inconsistencies existed statewide in the rates that were being charged and paid for rent and utilities of comparable staff housing and mobile home lots.
  
  
• Finding No. 2: Twenty-one DC staff were living on institution grounds in privately owned mobile homes that they did not "personally" own.
  
  
• Finding No. 3: Annual inspections of staff housing were not consistently conducted as required by DC Procedure 602.035(9)(a).
  
  
• Finding No. 4: The required documentation, Staff Housing Agreement and Termination of Staff Housing Agreement, for DC staff, could not be located and provided upon request.

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.