2010 proposed audit plan

8/7/2019 2010 Proposed Audit Plan

1/9

Proposed Audit PlanFor Fiscal Year 2010


2/9


3/9

Proposed Audit Plan FY 2010September 9, 2009Page 2 of 3

While the scope and assignment of audits is entirely left to the discretion of the InspectorGeneral, the statute provides that the agency head may, at any time, direct the InspectorGeneral to perform an audit of a program function or organizational unit. In the past, wereceived a number of requests from both the Governing Board and District staff to performnecessary Inspector General projects. Therefore, executing our work plan necessitatesflexibility to accommodate special requests and investigations.

Our Planning Approach

Each year the District updates its working Strategic Plan and develops an annual work planto guide management and staff in fulfilling the Districts mission. The Districts annualwork plan is the product of the annual strategic planning cycle, which is the approach toestablishing priorities, allocating resources, implementing projects, and providingaccountability. This is followed by a budget process that allocates resources to accomplishthe planned activities.

Our audit planning process began with reviewing the Strategic Plan and the FY 2010 AnnualWork Plan to identify those programs, activities and functions that we consider presentpotential risk to the District. In addition to specific programs, we also focused on identifyingprocesses that are critical to the planning cycle that affect all programs.

The audit plan reflects a consideration of risk and its relationship to the Districts missionand objectives. The most ubiquitous risks to the District's mission revolve around spending,operations, data integrity and reliability, disaster recovery/contingency planning, regulatorycompliance, and public perception. Some District programs, such as our many restorationprojects, depend on land acquisition and construction processes, which represent high risksdue to the mere magnitude of the financial resources to be consumed. Others, such asregulation, have inherent risks that are not necessarily related to program expenditures ordollar magnitude but rather represent high risk due to the nature of the function whereconsistency, objectivity, integrity, and strict adherence to rules and regulations are essential.


4/9

Proposed Audit Plan FY 2010September 9, 2009Page 3 of 3

Our audit plan is designed to provide sufficient coverage over time to reach all significantprogram areas. During FY 2010, we will continue to use our best judgment in prioritizingaudit activities so as to be responsive to the most immediate needs of the DistrictsGoverning Board and executive management. Our proposed work plan for FY 2010provides for specific audit projects covering all four of the Districts major programsidentified in the Districts Strategic Plan (adjusted for the recent reorganization), which are:

Restoration Water Supply Mission Support Operations & Maintenance

Provision is also made for following up on the status of implementing prior auditrecommendations as required by G overnment Auditing Standards and the Districts Internal

Audit Charter . Additionally, the audit plan provides flexibility to investigate Whistle-blowercomplaints and for special audit requests from the Governing Board and senior Districtmanagement.

In FY 2010 we will be due for our tri-annual peer review, covering the period from January1, 2007 through December 31, 2009. Florida Statutes require us to adhere to GovernmentAuditing Standards established by the U.S. Government Accounting Office, which require apeer review be performed every three years. Our last review was performed through the

Association of Local Governmental Auditors (ALGA) peer review program in 2007, whichcovered the period from January 1, 2004 through December 31, 2006. We plan to also usethe ALGA program for the FY 2010 peer review.

The attached schedule details of our proposed Audit Plan for Fiscal Year 2010.

Attachments

c: Carol WehleTom Olliff Sheryl Wood


5/9

Proposed Audit Projects 2010 ProgramsAudit of Construction Management Procedures

O er & MaintProposed

Audit of RECOVER Program

Audit of SAP Support Cost

Audit of Employee Separation Process

Mission Support

Audit of the Administration of CIBR Program

u sAudit of O&M Equipment Leasing Program

O&MAudit of E-Permitting SystemWater Supply

Audit of Compensatory Time All Programs

Periodic Monitoring of In-Kind Credit Requests Restoration

Evaluation of Success Indicator Re ortin

RecurringAudit

Periodic Monitoring of the GES Contracts

Survey of SBE Participants

ro ec s Audit Follow-Up

Investigate Whistle-Blower Complaints

Special Audit Requests - Gov Board & Mgt

Office of Inspector General Peer ReviewAdministrativeProjects Prepare Inspector General Annual Report


6/9


7/9


8/9


9/9

2010 proposed audit plan

Documents