OIG Overview

AUDIT SECTION

The Audit Section provides independent appraisals of the performance of Department programs and processes, including the appraisal of management's performance in meeting the Department's information needs while safeguarding its resources. Ensures costs proposed and charged to the Department through contracts and agreements with external entities are accurate, reasonable and comply with applicable federal and state procurement regulations. The Audit Section follows the International Standards for the Professional Practice of Internal Auditing as published by the Institute of Internal Auditors, Inc., or, where appropriate, in accordance with Generally Accepted Government Auditing Standards (GAGAS).

The Audit Section is comprised of the following units:

Contract Audit Unit
Contract Audit performs audits, examinations, reviews to include agreed upon procedures and special analyses of contracts and agreements between the Department and external entities to ensure costs proposed and charged to the Department by consultants, contractors and other external groups are accurate, reasonable and comply with applicable federal and state regulations.

Intermodal Audit Unit
Intermodal Audit performs audits and reviews to determine the allowability of costs associated with various activities including agreements between the Department and railroads, authorities, public transportation entities and utilities companies. Engagements related to rail labor additive rates and invoices; transportation, expressway and bridge authorities; seaport, airport and transit grants; utility relocation costs; indirect cost allocation and fringe benefit rates and various accounting services are performed by Intermodal Audit.

Performance and Information Technology Audit Unit
Performance and Information Technology Audit conducts performance audits and management reviews of organizational units, programs, activities and functions in accordance with applicable professional standards. The term performance audit is used generically to include work classified as program evaluations, program effectiveness and results audits, economy and efficiency audits, operational audits and value-for-money audits. The work of Performance and Information Technology Audit consists of performance audits, financial audits, performance measures assessment, risk assessment, information technology audits, computer forensic reviews, and data mining.

So, if you have been notified there is to be an audit in your section the following information will help you to understand the audit process.

Audits? What you need to know

SPECIAL PROJECTS COORDINATOR & EXTERNAL AUDIT LIAISON

The External Audit Liaison serves as a coordinator/liaison with external audit teams, such as the Florida Auditor General and the Florida Legislature’s Office of Program Policy Analysis and Government Accountability. The External Audit Liaison also performs special projects at the Inspector General’s discretion, including (but not limited to) forensic accounting services, and researching emerging governance and risk management standards. 

Section 20.055(2)(g), Florida Statutes, describes the inspector general’s role in external audits to “Ensure effective coordination and cooperation between the Auditor General, federal auditors, and other governmental bodies with a view toward avoiding duplication.”

Section 20.055(6)(h), Florida Statutes, requires “The inspector general shall monitor the implementation of the state agency’s response to any report on the state agency issued by the Auditor General or by the Office of Program Policy Analysis and Government Accountability."

INVESTIGATIONS SECTION

The focus of the Investigations Section is to pursue any attempt by Department employees, contractors, vendors or the public to gain benefit to which they are not entitled. Investigations, along with Fraud and Misconduct Awareness Briefings are the primary methods used to accomplish this objective. In addition, active tracking of complaints referred to senior management for inquiry complements this effort. The Investigations Section follows the Principles and Standards for Offices of Inspector General established by the Association of Inspectors General. The Investigations Section is a member of the Florida Commission for Law Enforcement Accreditation and complies with established accreditation standards.

So, if you have been notified you are either the subject, witness or manager of a matter being investigated, the following information will help you to understand the investigative process.

Investigations? What you need to know

QUALITY ASSURANCE AND OPERATIONS SUPPORT SECTION

The Quality Assurance and Operations Support section provides quality assurance and operations support to the Office of Inspector General. This section is responsible for the annual risk assessment, work plan development, and development and publication of the annual report. The section also handles the office's day-to-day operations to include budget, human resources, training, procurement, and media production.