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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 proactively assist management in successfully completing the Department's mission and protecting its resources. Toward that end, we have four key goals:

  • Perform 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 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


Selected Bureau Reports With Positive Impact

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:

Employee Benefit Trust Fund (EBTF) Audit – A10010

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:

  • Controls over the Central Office EBTF Cash Receipts needed strengthening.
  • The Central Office EBTF team designee did not sign each Employee Benefit Trust Fund Expenditure Request, DC2-354, when submitted for approval.
  • Documentation retained by the Bureau of Finance and Accounting for checks issued did not always contain a signature indicating proof of delivery.
  • EBTF Expenditure Check Requests were not cancelled upon payment.
  • Central EBTF did not offset all administrative costs associated with the EBTF as provided by Florida Administrative Code 322-203.601.

Central Office LAN/CDC Perimeter Security Audit – A10026

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.

Audit of Inmate Count Procedures A10029

Image of the sun shining through a barbed-wire-topped fence.

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.

Inmate Release Gratuity Fund Audit – Region IV – A11007

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.

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 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
Report
Number
Project Title Report
Issue Date
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

EEO Investigative Unit

Image of an officer using the radio to communicate.

Image of an officer in the hallway with an inmate.

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