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.
The Bureau's primary purpose is to proactively assist management in successfully completing the Department's mission and protecting its resources. Toward that end, we have four key goals:
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 section employs an audit supervisor and five auditors. Staff includes two Certified Government Audit Professionals (CGAP), 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) and certified security specialist, who conducts information technology audits and reviews and provides technical and forensic support for audits, contract reviews and investigations.
During FY 2010-11, the two sections completed 8 audits, 4 follow-up audits, and 2 special reviews. The compliance, performance and information technology audit reports are listed by issue date on the following chart.
|FY 2009-10 Audit Section|
|Report Number||Project Title||Report Issue Date|
|R10020||Quality Assessment Review||8/6/2010|
|A10029||Audit of Inmate Count Procedures||10/6/2010|
|A11003F||Follow-up of Auditor General Report #2010-147 (Payments)||10/6/2010|
|A10027||Audit of Inmate Canteen Operations - Keefe Contract C2562||11/4/2010|
|A11007||Inmate Release Gratuity Fund Audit - Region IV||11/19/2010|
|A10010||Employee Benefit Trust Fund||12/3/2010|
|A11005F||Follow-up of DC Information Technology Help Desk Audit||2/1/2011|
|A11002||Audit of Employee Travel Claims - Community Corrections||2/23/2011|
|A11014||Enterprise Audit of Organizational Ethics||4/13/2011|
|R11013||Review of OIG Storage of Investigative Evidence||4/14/2011|
|A10026||Central Office LAN/CDC Perimeter Security Audit||4/21/2011|
|A11010F||Follow-up of Security Threat Management Program Audit||5/20/2011|
|A11008||Audit of Offender Supervision||5/27/2011|
|A11018F||Follow-up of Auditor General Report #2011-069 (Payroll etc.)||6/22/2011|
The Bureau views its audit/contract review 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. Reports with statewide impact conducted by the Bureau in FY 2010-11 included the following:
Since 2006, accountability over EBTF activities has improved in that teams have been established to provide oversight and the EBTF operation has been standardized among all locations; however, we identified issues, that when addressed, should further enhance the accountability, as well as strengthen the internal controls, for the EBTF activities. Audit findings included the following:
The agency's LAN security governance and practices in most areas were found to be compliant with applicable Florida Administrative Code and the National Institute of Standards and Technology guidelines. However, the audit identified several critical security weaknesses requiring management's attention. In accordance with Section 282.318, Florida Statutes, Enterprise Security of Data and Information Technology, the results of this audit are confidential and exempt from disclosure.
Overall, inmate count procedures are being followed and efforts made are consistent with the Department mission of protecting the public by providing a safe and secure corrections system; and internal controls exist to adequately detect, deter, and prevent fraud. However, one issue relating to formal count slips was identified and brought to the attention of Office of Institutions staff. Corrective action was implemented during the fieldwork phase of the audit.
The audit revealed that the inmate release gratuities on hand were properly stated and cash receipts and disbursements were made in accordance with DC Procedure 203.005. In addition, administrative and physical controls were in place to adequately safeguard the Inmate Release Gratuity Fund at the institutions visited.
The Contract Management Review (CMR) Section employs an audit supervisor and two auditors. Staff includes a Certified Internal Auditor (CIA).
The Contract Management Review and other reviews and follow-ups completed in FY2010-11 involved re-entry, work squad and medical contracts.
The CMR review of the statewide work squad contract between DC and the Department of Transportation found that overall, service was provided as required by the contract. However, weaknesses were found with monitoring and background checks.
Several follow-ups were conducted on re-entry programs. As a result of deficiencies identified in the initial reviews, management and vendors implemented various corrective actions which helped to improve DC's contract management. For example, contractors discontinued unauthorized charges to inmates in re-entry programs, inmates and offenders were reimbursed for overpayments to vendors, and subsistence calculations were simplified to reduce the chance of overbilling. Some contracts now include language which requires vendors to provide a corrective action plan in response to CPA audits of trust accounts.
The section performed three reviews and one inquiry as a result of complaints concerning DC contracts. CMR projects completed in FY 2010-11 are listed below.
|FY 2010-11 Contract Management Review Section|
|CMR 10-008||Department of Transportation Work Squad||9/8/2010|
|CMR 10-007F||Bridges of America--Pompano Follow-Up||12/3/2010|
|R 11-004||Re-Entry Center of Ocala||2/15/2011|
|I 11-007||Prison Optometric Services||3/16/2011|
|R 11-003||Transition House, Inc – Inmate Labor Complaint||4/7/2011|
|R 11-002||Transition House, Inc – Vendor Service Complaint||4/13/2011|
|CMR 11-006F||Non-Secure Programs Inc--Ocala Follow-up||4/20/2011|
|CMR 11-005F||Non-Secure Programs Inc--Tallahassee Follow-up||5/11/2011|
|CMR 10-008F||Bridges of America--Broward Follow-Up||5/12/2011|
The Inspector General's Equal Employment Opportunity (EEO) Investigative Unit is responsible for examining alleged violations of Title VII of the Civil Rights Act, Florida Administrative Code Chapter 60L-36.004, and Chapter 110 of the Florida Statutes.
EEO complaints are received through several channels, including the Department's internal complaint procedure and those received from the Florida Commission on Human Relations and Equal Employment Opportunity Commission.
The EEO Investigative Unit is staffed by a supervisor and three senior inspectors, and is charged with ensuring that all complaints are fully investigated and the results are reported for appropriate action. The Unit investigated 140 EEO complaints during Fiscal Year 2010-11