9-1-1 From an 9-1-1 From an Auditor’s View Auditor’s View

PointPoint

Navarre Beach, Navarre Beach, FloridaFlorida

October 8, 2003October 8, 2003

IntroductionIntroduction

• Department of Management ServicesDepartment of Management Services

• Office Of Inspector GeneralOffice Of Inspector General

• Internal Audit Internal Audit

• Tabitha WilburTabitha Wilbur

• Certified InformationCertified Information

Systems AuditorSystems Auditor

• John DavisJohn Davis

• Audit DirectorAudit Director

TopicsTopics

• OIG Authorization and PurposeOIG Authorization and Purpose

• OIG’s Role at STOOIG’s Role at STO

• External Vs. Performance AuditExternal Vs. Performance Audit

• Steps of an Audit Steps of an Audit

• Reference MaterialReference Material

• What’s ReviewedWhat’s Reviewed

• Allowable ExpensesAllowable Expenses

• Prior Audit FindingsPrior Audit Findings

• QuestionsQuestions

1 PURPOSE

2 ROLE

3. AUDIT

Authorization Under Section Authorization Under Section 20.055 Florida Statute20.055 Florida Statute

The Office of Inspector The Office of Inspector General is General is established in each established in each state agency to state agency to provide a central provide a central point for coordination point for coordination of and responsibility of and responsibility for activities that for activities that promote promote accountability, accountability, integrity, and integrity, and efficiency in efficiency in government.government.

Purpose of the OIGPurpose of the OIG

Promote effectiveness, Promote effectiveness, efficiency, and quality efficiency, and quality in the Department of in the Department of Management Services Management Services by providing an by providing an independent appraisal independent appraisal function to examine function to examine and evaluate the and evaluate the Department’s Department’s activities.activities.

OIG and The STOOIG and The STO

• STO is administratively housed within DMSSTO is administratively housed within DMS

• OIG works at the request of STO or the 9-OIG works at the request of STO or the 9-1-1 Wireless Board1-1 Wireless Board

Financial Vs. Performance Financial Vs. Performance AuditAudit

• Financial Audit: A Financial Audit: A review of the Counties review of the Counties Financial Accounts – Financial Accounts – SampleSample

• Performance Audit: A Performance Audit: A review of a program. review of a program. Look at P&P, budgets, Look at P&P, budgets, rules. Make rules. Make recommendations to recommendations to make the program run make the program run better.better.

Audit StepsAudit Steps

• Request from Request from Wireless BoardWireless Board

• Entrance Entrance ConferenceConference

• Field WorkField Work• Confirmation of Confirmation of

InformationInformation• Exit ConferenceExit Conference• Issue Report Issue Report • ResponseResponse

Reference MaterialReference Material

• Florida Statutes – Florida Statutes –

Section 365.171-.175Section 365.171-.175

• Florida Florida Administrative Code Administrative Code – –

Chapter 60Chapter 60

• Wireless 9-1-1 PlanWireless 9-1-1 Plan

• Wireless Board’s Wireless Board’s Annual ReportsAnnual Reports

What We Look At:What We Look At:

• RevenuesRevenues

• ExpensesExpenses

• Grant Money (if Grant Money (if received)received)

• Status of the 9-1-1 Status of the 9-1-1 SystemSystem

Allowable Expenses Allowable Expenses

• S. 365.171(13)(a)6S. 365.171(13)(a)6

• Acquisition, Implementation & Maintenance of Acquisition, Implementation & Maintenance of PSAP , 911 Equipment & Service FeaturesPSAP , 911 Equipment & Service Features

• Salary & Associated Expense for 911 Call Takers Salary & Associated Expense for 911 Call Takers (only the portions spent taking the call)(only the portions spent taking the call)

Call Taker

Allowable Expenses Allowable Expenses ContinuedContinued

• Salary & Associated Expenses for a 911 Coordinator Salary & Associated Expenses for a 911 Coordinator and Staff Assistant and Staff Assistant (their time administering the 911 system)(their time administering the 911 system)

• Training for Call Takers Training for Call Takers (techniques & methods for taking (techniques & methods for taking and transferring a call)and transferring a call)

• Database AdministrationDatabase Administration

Non-Allowable ExpensesNon-Allowable Expenses

• Any Cost for Emergency Response Any Cost for Emergency Response

• Constructing, Leasing, Maintaining, or Constructing, Leasing, Maintaining, or Renovating a BuildingRenovating a Building

Interpretation of Associated Interpretation of Associated ExpensesExpenses

• Items Necessary to Get Items Necessary to Get the Job Donethe Job Done– Office SuppliesOffice Supplies– ComputerComputer– Membership Fees to Membership Fees to

National Associations National Associations (i.e. NENA)(i.e. NENA)

– Limited TravelLimited Travel

• Be Fiscally ResponsibleBe Fiscally Responsible

Prior Audit Findings & Prior Audit Findings & RecommendationsRecommendations

• Completed Audits Found that:Completed Audits Found that:– Wireline and Wireless Funds NOT Wireline and Wireless Funds NOT

Accounted for SeparatelyAccounted for Separately– Carryforward of Funds NOT Accounted ForCarryforward of Funds NOT Accounted For– Items Purchased that are NOT Authorized Items Purchased that are NOT Authorized

by Statuteby Statute– Misuse of Grant FundsMisuse of Grant Funds– Funds Not Used as the Legislature Funds Not Used as the Legislature

IntendedIntended

• We Recommended That:We Recommended That:– Separate Accounting Records be Kept Separate Accounting Records be Kept

for Wireline and Wireless Funds - for Wireline and Wireless Funds - Separate BudgetsSeparate Budgets

– Reimburse the 911 Funds for Items Reimburse the 911 Funds for Items PurchasedPurchased

– Reimburse the 911 Funds for Misuse of Reimburse the 911 Funds for Misuse of Grant Funds and Legislative Grant Funds and Legislative AppropriationsAppropriations

QUESTION TIMEQUESTION TIME