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Making a Difference

Dianne E. Ray, CPA, MPA Colorado State Auditor February 20, 2014. Making a Difference. Making a Difference. Career Co-workers/Staff/Auditees Citizens of Colorado. Career. Evaluate your strengths and interests New opportunities Developing your strengths Work/Life balance. Career.

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Making a Difference

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  1. Dianne E. Ray, CPA, MPA Colorado State Auditor February 20, 2014 Making a Difference

  2. Making a Difference • Career • Co-workers/Staff/Auditees • Citizens of Colorado

  3. Career • Evaluate your strengths and interests • New opportunities • Developing your strengths • Work/Life balance

  4. Career • Expanding your horizons • Try something new • The big picture • Back to basics

  5. Co-workers The whole is greater than the sum of the parts. • Partnerships/Collaboration

  6. Staff • Connecting • Communicating • Getting buy-in • Make the investment • It never hurts to ask

  7. Auditees • Honesty and transparency • Neutral tone • Partnership

  8. Citizens of Colorado – Our Audits • Conservation Easement • Medical Marijuana • Vocational Rehabilitation

  9. Conservation Easement Performance Audit • Released October 2012 • What is a conservation easement? • Conservation easements in Colorado • 4,300 • 1.6 Million acres • 2.4% of state’s total land

  10. Conservation Easement Performance Audit • Conservation Easement Donations • Previous process • Tax credit • 50% of fair market value, up to $375,000 • Carried forward up to 20 years • Transferable • Role of Department of Revenue/Division of Real Estate/Conservation Easement Oversight Board

  11. ConservationEasement Performance Audit • Historical denials due to inflated appraisals • Significant problem due to growth • 2002 – 2007: credit claims grew from $9M to $130M • 2000 – 2009: $640M in credits = foregone revenue • Our Findings • Decision making didn’t align with expertise • Process backward

  12. Conservation Easement Performance Audit • Recommendation – Overhaul Process • First, have real estate, appraisal, & conservation easement experts review donation for legitimacy • Second, have tax experts review the credit claim for allowability under tax laws • Implementation • Stakeholders/Department/Division • Bill sponsored by the Legislative Audit Committee • Passed in May, effective January 1, 2014

  13. Medical Marijuana Regulatory System • Performance audit resulted from work from financial team • Work began August 2012, prior to voter approval of Amendment 64 • Changed timing once Amendment 64 passed • Split the audit into two parts

  14. Medical Marijuana Regulatory System • Uncovered problems that could carry over to the regulation of recreational marijuana • 13 recommendations • Improvement areas • Timely licensing • Monitoring activities • Fee-setting practices • Controls over expenses • Seizing and disposing of unauthorized marijuana

  15. Medical Marijuana Regulatory System • Released just after the Amendment 64 Task Force released its report (March 2013) • Task Force incorporated audit recommendations into comprehensive legislation • 2nd audit of controls around the medical marijuana registry released in July 2013 (Department of Public Health)

  16. Vocational Rehabilitation Program • Services to individuals with disabilities • Transportation • Job Training • Job Placement • Annual Expenditures • $50 Million • $40 Million from federal funds

  17. Vocational Rehabilitation Program • Performance audit resulted from work from financial team and request from Executive Director • Financial team found material weakness in program • 100% exceptions in case files sampled

  18. Vocational Rehabilitation Program • Findings • Audit exceptions in 83 of 85 case files sampled • Division has not • Ensured participants meet their employment goals • 8 sampled participants in program 5 years or more did not meet employment goals • Established reasonable dollar limits • Cost ranged from $1 to $114,000 for FY2013

  19. Vocational Rehabilitation Program • Program staff identified misuse of funds but had not report • Participant received over $2,000 to attend training • Used funds for medication, rental car, and other personal expenses • Participant received laptop for employment • Returned laptop to vendor and used credit for video game system • Participant used fictitious Program authorization number and acquired an iPad and computer supplies

  20. Vocational Rehabilitation Program • Performance audit resulted in • 20 recommendations • 10 material weaknesses/10 significant deficiencies • Department making major changes to Division and Program

  21. Making a Difference • What you do matters! • Questions? • Contact: Dianne.Ray@state.co.us

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