The Internal Audit Section is comprised of two units: the Internal Audit Unit and the Single Audit Unit.
Internal Audit Unit
Section 20.055(6), F.S., requires each IG to complete compliance, electronic data processing, and performance audits of the agency and prepare audit reports of findings. Based upon annual risk assessments, auditors prioritize and develop an audit plan for the following year. The IG shall determine the scope and assignment of the audits included in the annual plan; however, the agency head may at any time request the IG to 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, Inc. (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 Department. 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 the Department and external auditors [Auditor General, Office of Program Policy Analysis and Government Accountability (OPPAGA), change to Accountability, and federal and state auditors].
- Internal Audit Responsibilities
- Six-Month Status Reports
Single Audit Unit
Service providers that contract with the Department 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 Department contract managers to ensure that the Department addresses findings and other financial issues contained in these reports.
- Institute of Internal Auditors https://na.theiia.org
- Department Internal Audit: CFOP 180-2 Chapter 4
- State of Florida Auditor General Released Reports http://www.myflorida.com/audgen/pages/localgovt.htm
- OPPAGA Website http://www.oppaga.state.fl.us
- Uniform Grant Guidance for Federal Awards http://www.ecfr.gov
- Florida Single Audit Act https://apps.fldfs.com/fsaa
Office of Inspector General
Internal Audit Section
1317 Winewood Blvd., Building 5, 2nd Floor
Tallahassee, Florida 32399