1 / 12

AUDIT ACCOUNTABILITY

AUDIT ACCOUNTABILITY. Workforce Programs Office of Inspector General Agency for Workforce Innovation Report to Finance and Administration Council Workforce Florida, Inc. May 25, 2011 James F. Mathews, C.I.G., Inspector General. Entities involved in Auditing Processes.

brynn-miller
Télécharger la présentation

AUDIT ACCOUNTABILITY

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. AUDIT ACCOUNTABILITY Workforce Programs Office of Inspector General Agency for Workforce Innovation Report to Finance and Administration Council Workforce Florida, Inc. May 25, 2011 James F. Mathews, C.I.G., Inspector General

  2. Entities involved in Auditing Processes • Florida Auditor General(AG) audits the Agency for Workforce Innovation-annually focusing on federal awards; • Independent Certified Public Accounting (CPAs) firmsaudit each Regional Workforce Board annually; • AWI Office of Inspector General receives, reviews and resolves RWB Audit Plans and completed CPA audits; follow-up on all AG audits; conducts audits; • Special Audits and Reviews by federal agencies; USDOL, GAO, federal contracted firms and others;

  3. Guiding Directives • Follow OMB Circular A-133,F.S. 215.97 and Chapter 10.650, Rules of the Auditor General; • Audit Guidance (Developed by the WFI Finance and Administration Committee); • Audit Plans approved by AWI Office of Inspector General (OIG);

  4. OIG Involvement • Assist in the development, implementation and distribution of Audit Guidance; • Review and approve RWB Audit Plans; • Receive and review all Audit Reports; • Conduct Audit follow-up; • Resolve Audit findings; • Coordinate with outside entities auditing or reviewing AWI activities; • Conductlimited audits of Agency Processes;

  5. Auditing Calendar • March - Auditor General releases the federal awards audit, which includes all AWI funding awards; • March 31st– ending date for most RWBs to submit their annual independent CPA audits to comply with requirement of no later than 9 months of the end of their fiscal year; • August 15th– RWBs submit audit plans; • September 30th– ending date for AWI OIG to meet the requirement for the majority of RWB audits to be resolved within 180 days of the OIG’s receipt; • Varied During the Year – AG Agency Operational Audits and special federal audits;

  6. Auditor General Report on the One Stop Management Information System(OSMIS) issued September 2010 (System use for financial reporting) • Recommended improved security controls over various access privileges as well as improvement in the OSMIS security plan. • Recommended the completion and implementation of program change procedures that include provisions for authorization of the changes by an independent staffer different from the developer.

  7. AG OSMIS AUDIT continued • Recommended an update to the user documentation to reflect the current OSMIS functionality. • Recommended the establishment of a written service-level agreement with the State’s Shared Resource Center that defines the specific requirements related to housing the two OSMIS servers.

  8. Florida Auditor General Report on Federal Awards Issued March 2011 • Recommended that additional information technology security controls be established for the Employ Florida Marketplace System (EFM);

  9. USDOL Auditsduring the Year 2011 • U S DOL OIG (Ollie Green & Company, CPA’s) – contracted audit of ARRA Workforce Investment Act Youth Programs – Florida included in multi-state audit. There were no findings or recommendations. • U S DOL OIG (Foxx & Company) – contracted audit of ARRA Reemployment Services Funding. Florida included in multi-state audit. There were no findings or recommendations specific to Florida. The Recommendations were directed to USDOL administration.

  10. Audits Currently On-going 1 Florida Auditor General Operational Audit of various sections within the Agency. Fla AG is in the early stages of the audit and has Labor Market Statistics as an area of focus. Field Work Substantially Completed Est. Fall 2011 2 USDOL OIG Audit of WIA Adult and Dislocated Workers Program Activities Est. September 2011 3 Fla. Auditor General Audit of Unemployment Compensation - Information Technology. This is an annual audit performed by the AG. Est. completion Fall 2011 4 Fla. Auditor General Audit of Federal Awards for Agency for Workforce Innovation - Annual audit for the 2010-11 fiscal year. Est. March 2012 5 USDOL-OIG audit of ARRA Infrastructure Investments. The audit is being performed under contract with Withum Smith&Brown. On-Going

  11. Overview of RWB Independent Audit Activity • All twenty-four (24) Regional Workforce Boards (RWBs) independent audits completed and submitted to the OIG. • All RWBs received an unqualified (clean) opinion on the financial statements. • Twenty-three (23) received an unqualified (clean) opinion and one (1) RWB received a qualified opinion on compliance for major programs. • Four (4) of the twenty-four (24) RWB audits included at least one audit finding. The findings are in different stages of corrective action or have been fully addressed.

  12. THE END

More Related