• AUDITS
• FOLLOW-UP PROGRAM
• NON-CRIMINAL INVESTIGATIONS
• MANAGEMENT ADVISORY SERVICES
• REVIEWS OF PERFORMANCE AND ACCOUNTABILITY

The audit planning process is based upon a risk analysis, with the work plan prepared annually for a two-year period. The work plan includes not only internal audits, but also the systemwide audits to be performed in coordination with the Board of Regent's Office of Chief Audit Director.
The Audit Director shall notify department management of an impending audit, and shall schedule an "entrance conference". An "engagement letter" shall be sent to the area Vice President as official notification of the audit to be performed.

Audit findings and recommendations shall be discussed with the auditee during the "exit conference" prior to releasing the audit report. The auditee shall respond to audit findings and recommendations within ten (10) working days of the date the final draft of the audit report is released. The response shall indicate the action that will be taken to implement recommendations and correct deficiencies, the date by which recommendations will be implemented, and, general comments concerning conditions discussed in the audit report. The audit response shall be addressed to the Audit Director, signed by the area Vice President and delivered to the Audit Director for inclusion in the audit report.

Audit reports shall be distributed to the President of the University, area Vice President, and administrators responsible for the area or activity audited, and other interested individuals upon request. A copy of all audit reports shall be filed with the Board of Regent's Office of Chief Audit Director.

Final audit reports are considered to be public records of the State of Florida and, by law, are subject to examination by the public in accordance with Florida Statutes. Release of an audit report does not make the information upon which the report was based subject to disclosure if such information is exempt from disclosure under the laws of the State of Florida.

The follow-up program tracks the implementation of internal, external, and legislative recommendations. All recommendations are maintained in a computer database maintained by the Audit Director and the Board of Regent's Office of Chief Audit Director. The target implementation dates indicated by management on the response forms are used to track recommendations and to group recommendations into follow-up periods. The Audit Director is required to review and report on management's efforts taken to implement these recommendations on a biannual basis. The audits performed by the State of Florida's Auditor General are reviewed within five months of the report issuance date.

The auditor meets with management to discuss the status of the recommendation and reviews any procedural changes made. Limited testing is then performed to determine if the actions taken adequately resolved the concern. If the recommendation was not fully implemented, management will be asked to establish a new implementation date, and to indicate what additional corrective actions will be taken to ensure full implementation of the recommendation. The new implementation date is entered into the Board of Regents system and additional follow-up procedures will be performed, when appropriate.

The OIA is responsible for investigating all complaints received from the "Get Lean" hot-line (1-800-GET-LEAN), Whistle-blower's Act complaints and complaints from other sources, which allege waste, abuse, neglect of State resources, mismanagement, etc.

After a preliminary review of the allegations and any supporting documentation provided, the Audit Director, along with assistance from the General Counsel and the University Police Department, if necessary, assign the allegation to one of the following areas:

• Office of Internal Audit
• University Police
• Human Resources
• University Management
• Provost's Office
• Student Affairs

The investigator, along with the Audit Director, will determine the appropriate reporting format for all investigations conducted by the OIA. Formats could include oral reports or written memorandum, letter, or a written report. The draft report, in whatever format, may be discussed with the General Counsel and with other appropriate University personnel. The report may or may not contain recommendations for management and may or may not require a formal response. The report is only distributed to individuals as appropriate (President, Chancellor, etc.), and to the person or parties directly involved in the case. No case is closed without the approval of the Audit Director or his/her designee.