Section 20.055(6), Florida Statutes requires each Inspector General (IG) to complete compliance, electronic data processing, and performance audits of the agency and to prepare audit reports of findings. Based on annual risk assessments, auditors prioritize and develop an audit plan for the following year. The IG determines the scope and assignments of audits included in the annual plan; however, the agency head may request at any time that the IG perform an audit of a special program, function, or organizational unit. Audits are conducted in accordance with International Standards for the Professional Practice of Internal Auditing, as published by the Institute of Internal Auditors (IIA).
The IG and audit staff shall have access to any records, data, and other information of the state agency he or she deems necessary to carry out his or her duties. The IG may also request information or assistance from the state agency or from any federal, state, or local government entity. Final reports are submitted to the agency head, the Auditor General, and the CIG.
By June 30 of each year, the OIG issues an Annual Audit Plan (audit plan) based upon its most recent risk assessment. As the basis for the audit plan, the risk assessment process provides an opportunity for auditors and management to discuss programs, operational risks, recent changes, and challenges facing the Florida Department of Children and Families. The audit plan lists assurance and consulting projects planned for the upcoming fiscal year. Once completed, the audit plan is approved by the agency head and provided to the CIG and the Auditor General.
In addition to internal audits, the Internal Audit Unit acts as a liaison between DCF and external auditors [Auditor General, Office of Program Policy Analysis and Government Accountability (OPPAGA), change to Accountability, and federal and state auditors.
Service providers that contract with DCF and receive federal awards, or state financial assistance may be required to submit a Financial Reporting Package. These reporting packages must be completed by a Certified Public Accountant (CPA) and contain specific reports and financial information established by federal and state rule. Federal Uniform Grant Guidance governs federal awards and the Florida Single Audit Act governs state financial assistance. The Single Audit Unit is responsible for reviewing the reports to ensure the reporting packages contain required information. This review includes an analysis of the reporting package for any findings reported by the CPA firm or other items noted that could affect the provider’s ability to fulfill the contract agreement. For each Financial Reporting Package reviewed, the Single Audit Unit provides an analysis to DCF contract managers to ensure that the DCF addresses findings and other financial issues contained in these reports.
Office of Inspector General
Investigations Section
2415 North Monroe Street
Suite 400-I
Tallahassee, Florida 32303-4190
Phone: (850) 488-1225