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

Florida Department of Corrections
Michael D. Crews, Secretary

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Bureau of Internal Audit

Mission

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

Goals

The Bureau's primary purpose is to take a proactive approach in meeting our agency's needs and protecting its resources. Toward that end, we have 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/review coverage to mitigate risks.

Bureau Organization and Responsibilities

The Bureau of Internal Audit comprises three sections: Audit, Information Technology and Contract Review. These sections report to the Bureau Chief, a Certified Internal Auditor who functions as the Director of Auditing. The Bureau conducts compliance, performance and information technology audits and contract reviews per Section 20.055 Florida Statutes. Audits are conducted in accordance with the current International Standards for the Professional Practice of Internal Auditing published by the Institute of Internal Auditors.

Compliance/Performance Audit Section

This Audit Section employs an audit supervisor and six auditors. Staff includes two Certified Government Audit Professionals (CGAPs), a Certified Public Accountant (CPA) and a Certified Fraud Examiner (CFE).

Information Techonology Audit Section

This audit section is staffed by a Certified Information Systems Auditor (CISA), who conducts IT audits/reviews and provides technical and analytical support for audits, contract reviews and investigations.

During FY 2009-10, the Audit Section completed 9 audits, 11 follow-up audits and 11 reviews. The reports are listed on the following chart:

FY 2009-10 Audit Section
Report Number Project Title Report Issue Date
R09029  Glades CI Investigation  7/1/2009
A08022  Audit of Inmate Trust Fund at DC Work Release Centers  7/8/2009
R09028  Review of Perkins Grant Expenses  7/9/2009
A09012  Audit of Offender Intake, Orientation, and Classification  7/16/2009
A09027F  Prison Inmate Health Care – OPPAGA 09-07  7/16/2009
R09026  Mental Health Services ITN  7/16/2009
R09030  Error in Calculation of Out Time  7/23/2009
R10004  Review of Inmate Trust Account  8/19/2009
A10002F  Follow-up of DC Real Property Lease Program Audit  9/3/2009
A09013  Audit of Information Technology Help Desk  9/4/2009
A09023F  Follow-up of DC Purchasing Card Program  9/16/2009
R10013  Inmate George Rivera Complaint  10/1/2009
A10006F  Follow-up of PRIDE-Accounts Receivables Audit  10/12/2009
R10014  Review of Donations to Corrections Foundation  10/14/2009
A10011F  Follow-up of Inmate Random Drug Testing Program Audit  10/26/2009
A10012F  Follow-up of Specialty Underwriters, LLC  11/10/2009
A10001  Inmate Release Gratuity Fund -Region I  1/11/2010
A10005  Inmate Release Gratuity Fund -Region II  1/13/2010
A10007  Inmate Release Gratuity Fund -Region III  1/13/2010
A09019  Security Threat Management Program Audit  1/20/2010
A09024  Audit of Inmate Visitation  1/29/2010
R10019  Review of OIG Investigative Case Files  2/4/2010
R10016  Review of Lowell CI Nursing Utilization  2/12/2010
R10023  UCI -Employee Benefit Trust Fund Review  3/5/2010
A10022F  Audit Follow-up of Extradition Services Contract #C2355  5/7/2010
A10003  Audit of Pharmacy Inventory Control  5/21/2010
A10024F  Follow-up of Inmate Trust Fund at Work Release Centers  5/21/2010
A10025F  Faith and Character-Based Prisons – OPPAGA 09-38  5/21/2010
R10028  Review of Vouchers for Reimbursement  5/28/2010
A10017F  Follow-up of Shisa, Inc. Contracts #C2228 and #C2203  6/14/2010
A10031F  Maximize Use of Best Practices – OPPAGA 09-44  6/22/2010

Contract Management Review Section

The Contract Management Review (CMR) Section employs an audit supervisor and two auditors. Staff includes a Certified Internal Auditor (CIA). The four reviews and two follow-ups completed in FY2009-10 focused on contracts for temporary medical staffing, operation of re-entry facilities and electronic monitoring of offenders. Weaknesses identified and referred for management action included failure to complete background checks, under-assessment of liquated damages, and conflicting contract language.

FY 2009-10 Contract Management Review Section
Report
Number
Project Title Report
Issue Date
CMR 09-008  Bridges of America--Broward County  8/19/2009
CMR 10-001F  Follow-up: TCC 100-Hour Transition  9/14/2009
CMR 09-009  LocumTenens.com  10/10/2009
CMR 10-002F  Follow-up: DACCO-Tampa  10/23/2009
CMR 09-007  MHM Solutions  6/14/2010
CMR 10-006  Pro Tech Monitoring  6/28/2010


Selected Bureau Reports With Positive Impact

The Bureau views its audit/contract review mandate as an opportunity not only to report deficiencies, but also to identify areas that are well designed and meet management's goals. Reports with statewide impact conducted by the Bureau in FY 2009-10 included:

Audit of Inmate Trust Fund at DC Work Release Centers (WRCs)

During our audit of selected files and inmate bank records we found the following controls were in place and working as intended:

  • a Personalized Program Plan was on file;
  • subsistence, court ordered payments and savings were calculated correctly;
  • weekly draw requests contained signatures for receipt of funds;
  • re-deposits were traced back to the inmate trust fund account;
  • special withdrawals contained a documented request on file; and
  • trust fund accounts for select end-of-sentence inmates were disbursed by the Bureau of Finance and Accounting in a timely manner.

However, our audit identified three internal control weaknesses that warranted management's attention and allowed us to recommend better internal controls needed to safeguard inmate funds:

  • Finding 1: There was no independent verification of inmate funds receipted to those entered in the Inmate Trust Fund System.
  • Finding 2: The Bureau of Inmate Transition did not have a procedure manual for handling the inmate trust fund at DC WRCs.
  • Finding 3: Comdata cards/Comchek drafts were used for payment to inmates at the WPB/Atlantic and Ft. Pierce WRCs without adequate controls to safeguard inmate funds.

Audit of Inmate Visitation

We determined that the Office of Institutions and Re-Entry had implemented internal controls over inmate visitation; however, the findings listed below warranted management's attention in order to enhance controls and ensure that established DC procedures are followed:

  • Finding 1: Work Release Centers allowed visitors to bring items to inmates which are not permissible in accordance with Chapter 33-601.725, F.A.C, including cash, clothing and tools.
  • Finding 2: Rules for visiting inmates were not displayed in a manner that allows visitors to review them prior to the institutional visitation entry process.
  • Finding 3: The Office of Institutions and Re-Entry did not have a process to periodically review visitors to ensure they continue to meet the eligibility criteria for visitation privileges.
  • Finding 4: The form DC6-111A - Request for Visiting Privileges and DC6-111D - Visitor Screening Matrix, which is used to complete the approval process for visitors, did not require a date and signature of the approving officer.

Audit of Pharmacy Inventory Control

We found physical and internal controls in place to safeguard pharmacy inventories. These controls included proper segregation of duties in the ordering, receiving, and recording processes. We found no errors with the inventory of controlled substances at DC's four cluster pharmacies. However, we reported one finding that warranted management's attention in order to improve pharmacy inventory control:

  • Finding: Physical counts disclosed that inventory balances of non-controlled drugs were not always accurate.

Contract Review of LocumTenens.Com Contract #C2469

LocumTenens.com (LTC) is a medical recruiting firm which supplies contract physicians and nurse practitioners. We determined that contract staff had professional licenses and credentials as required; and that invoices were paid accurately and timely. However, we identified four deficiencies that warranted management's attention in order to improve accountability over the contract.

  • Finding 1: The Office of Health Services did not monitor LTC's compliance performance measures for service delivery.
  • Finding 2: The Office of Health Services failed to ensure LTC contract staff met Tuberculosis (TB) testing/screening requirements.
  • Finding 3: Background checks were not always completed as required by the contract or DC Procedure 205.013.
  • Finding 4: Contract staff did not always receive New Employee Orientation Training as required by DC Procedure 209.101.