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:
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 International Standards for the Professional Practice of Internal Auditing published by the Institute of Internal Auditors.
During FY 2005-2006, the Bureau of Internal Audit completed 11 audits, 4 follow-up audits and 4 reviews. The audit reports issued are summarized in the chart below:
FY 2005-06 Internal Audit Reports
Salary Overpayment Audit
Healthcare - Co-payments by Inmates
Employee Club - Washington CI
Inmate Gratuity Fund - Region I Institutions
|A06009||Employee Club - SFRC||03/16/06|
|A04010||Contracted Food Service Audit||03/22/06|
|A06013||Employee Club - CFRC||03/31/06|
|A06014||Employee Club - Broward CI||04/11/06|
|A06017||Employee Club - Sumter CI||05/16/06|
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.
Field work for the audit was concluded in November 2004. Prior to issuance of the final report the previous Secretary of DC requested we conduct a follow-up audit to determine if corrective action had been taken by management on our recommendations. The follow-up was conducted from October 2005 to February 2006. As follow-up we visited previously audited food service operations.
In the time between our initial findings and our subsequent visits we have found that the Department has been efficient in taking corrective action and the following improvements have been noted; the Department is now assessing liquidated damages accordingly, the master menu is in compliance, and food service training is meeting the requirements of the contracts.
Overall, we feel the issues cited in the initial audit to be minor in nature with respect to the size and scope of this contract. The follow-up audit found these issues to have already been corrected or in the process of being remedied. As with any large contract, there will always be infractions, and thus, it remains imperative to be vigilant in monitoring the contract to ensure full compliance.
Finding No. 1: To discourage recurring contract violations by vendors, Institutional Support Services should improve enforcement of corrective action requirements and liquidated damages provisions of the contracts.
Information has been disseminated to management and staff responsible for implementing corrective action plans and since July 2005, DC has assessed and collected $82,102 in liquidated damages.
Finding No. 2: To mitigate repeated lapses in staffing, Institutional Support Services should require Aramark to amend its staffing plan to cover all of its contracted DC food service operations, and enforce Aramark's compliance with staffing requirements.
Management is working with the contractor to ensure adequate staffing requirements are maintained.
Finding No. 3: The Master Menu and/or DC Procedure Directive 204.002 should be amended to eliminate discrepancies between the two documents.
Procedure 604.301 has been revised and adequately addresses the various changes to food service operations. Management has compiled a Master Food Specification which incorporates both a Master Meat List and Master Food List.
Finding No. 4: To prevent further lapses in contractor performance, wardens should ensure that officers assigned to kitchen areas receive adequate training and complete/submit Daily Audit Forms.
Management has improved responsibility for and is ensuring that Food Service training meet the requirements of the contracts.
Finding No. 5: Existing Contract Performance Measures should be replaced or enhanced to more accurately reflect the quality of service provided by the vendor.
The Food Service contracts are up for re-bid. During this process management will ensure applicable performance measures are negotiated with the contractors.
Finding No. 6: To prevent continued procedural violations in the preparation, serving and monitoring of medical diets, Institutional Support Services should update menus and procedures and require contractors to provide better training and supervision.
Management is developing a system for preparation, serving and monitoring of medical
diets to prevent continued procedural violations.
We found errors attributed to the People First (PF) system as a recurring problem in the processing of DC payrolls. Some of these errors go undetected by DC's payroll staff because of the lack of payroll reports that are to be provided to DC by Convergys. Although this audit concentrated essentially on salary overpayments and underpayments, an innumerable amount of other problems with processing payrolls through the PF system were unveiled. The PF system deficiencies identified in this audit have been referred to the Department of Management Services and the Bureau of State Payrolls to be addressed with Convergys.