DEPARTMENT OF MANAGEMENT SERVICES OFFICE OF INSPECTOR GENERAL

AUTHORIZED UNDER FLORIDA STATUTE 20.055

The Office of Inspector

General is established in

each state agency to

provide a central point for

coordination of and

responsibility for activities

that promote accountability,

integrity, and efficiency in

government.

PURPOSE OF THE IG

Promote effectiveness, efficiency,

and quality in the Department of

Management Services by

providing an

independent appraisal

function to examine and

evaluate the Department’s

activities.

RESPONSIBILITIES

• Providing direction for, supervising, and coordinating audits, investigations, and management reviews relating to the programs and operations of the Department.

RESPONSIBILITIES

• Advise in the development/assess the reliability and validity of performance measures.

• Review actions taken to improve program performance and meet program standards.

RESPONSIBILITIES

• Conduct, supervise, or coordinate other activities carried out or financed by the agency for the purpose of promoting economy and efficiency in the administration of, or preventing and detecting fraud and abuse in, its programs and operations.

RESPONSIBILITIES

• Keep agency head informed concerning fraud, abuses, and deficiencies relating to programs and operations.

• Ensure effective coordination and cooperation between the Auditor General, federal auditors, other governmental bodies.

SUPERVISION

• The Inspector General shall report to and be under the general supervision of the agency head and shall not be subject to supervision by any other employee of the state agency.

• The Inspector General shall be appointed without regard to political affiliation.

• The agency head shall not prevent or prohibit the Inspector General from initiating, carrying out, or completing any audit or investigation.

ORGANIZATION

• In order to perform its responsibilities the Office of Inspector General is organized into two sections:Audit Investigations

ORGANIZATION CHART

Inspector General

One Florida Coordinator& Executive Assistant

Audit Director Investigations Director

Performance AuditCoordinator

Compliance AuditCoordinator

Auditor

Auditor

Auditor

Auditor

Auditor

Auditor

Auditor

Investigator

AUDIT

• Shall conduct:

Financial AuditsCompliance Audits IT AuditsPerformance Audits

AUDIT

• Audits conducted in accordance with Standards for the Professional Practice of Internal Auditing or generally accepted governmental auditing standards.

• Audit work papers and reports are public records to extent they do not contain information made confidential and exempt from provisions of FS 119.07(1).

Streetcar Named Desire

AUDIT

• Access to any records, data, and other information of the agency deemed necessary to carry out duties.

• Shall submit final audit reports to agency head and Auditor General.

Audit

AUDIT

• Monitor implementation of agency response to audits conducted by the Auditor General.

• Develop long-term and annual audit plans based on risk assessments.

AUDIT

• Subject to peer review by Auditor General to determine compliance with auditing standards.

INVESTIGATIONS

• Shall initiate, conduct, supervise, and coordinate investigations designed to detect, deter, prevent, and eradicate fraud, waste, mismanagement, misconduct, and other abuses in state government.

INVESTIGATIONS

• Receive complaints and coordinate all activities of the agency as required by the Whistle-blower’s Act (FS 112.3187-.31895).

• Receive complaints which do not meet the criteria for an investigation under the Whistle-blower’s Act.

INVESTIGATIONS

• Report expeditiously to the Department of Law Enforcement or other law enforcement agencies whenever the IG has reasonable grounds to believe there has been a violation of criminal law.

INVESTIGATIONS

• Conduct investigations and other inquiries free of actual or perceived impairment to the independence of the IG/IG Office.

• Submit in a timely fashion final reports on investigations to the agency head, except for whistle-blower’s investigations, which shall be reported pursuant to FS 112.3189.

Investigative Report

Old MacDonald Killed. Bum Steer Suspected.

REPORTING

Annual Report

Each IG shall, not later than September 30 of each year, submit an annual report summarizing the activities of the office during the preceding fiscal year. The report shall include:

A description of activities relating to the development, assessment, and validation of performance measures.

A description of significant abuses and deficiencies relating to the administration of programs and operations of the agency disclosed by investigations, audits, reviews, or other activities during the reporting period.

A description of the recommendations for corrective action made by the IG during the reporting period with respect to significant problems, abuses, or deficiencies identified.

The identification of each significant recommendation described in previous annual reports on which corrective action has not been completed.

A summary of each audit and investigation completed during the reporting period.