OFFICE OF THE INSPECTOR GENERAL OFFICE OF THE INSPECTOR GENERAL FY - PowerPoint PPT Presentation

OFFICE OF THE INSPECTOR GENERAL OFFICE OF THE INSPECTOR GENERAL FY 2015 ANNUAL WORK PLAN FY 2015 ANNUAL WORK PLAN Budget, Facilities and Audit Committee Budget, Facilities and Audit Committee Thursday, September 11, 2014 Thursday, September 11, 2014

FY 2015 OIG Annual Work Plan FY 2015 OIG Annual Work Plan Introduction Introduction  Auditing Auditing standards standards require equire that that auditing auditing departments departments prepare repare an an annual annual audit audit work ork plan lan describing escribing the he audits audits they they plan plan to to perform perform and nd that that the the plan plan be be approved approved by by the the organization’s rganization’s governing overning body. body.  The The OIG IG Annual Annual Work Work Plan Plan is is a comprehensive omprehensive plan plan that that incorporates incorporates (i) (i) the Board’s the Board’s suggested suggested areas areas of focus, ocus, (ii) ii) District District Management’s Management’s suggested suggested areas areas of focus, ocus, and nd (iii) (iii) the he results results of the he OIG’s OIG’s robust obust risk isk assessment ssessment process. process.  The W e Work P k Plan i n is i s intended t d to b o be d e dynamic and f d flexible s e so t o that w t we a e are able to to be be responsive responsive to emerging merging risks isks and and changing changing priorities. riorities. 2

FY 2015 OIG Annual Work Plan FY 2015 OIG Annual Work Plan Background Background  The The FY 2015 015 OIG OIG Annual nnual Work ork Plan lan was as approved approved by by the the Board of Education Board ducation at at the the June une 10, 10, 2014 2014 Regular egular Board Board Meeting. Meeting.  The The Work ork Plan Plan is presented resented in in three three sections ections covering overing Internal nternal Audits, Audits, Contract ontract Audits, udits, and and Investigations. nvestigations. 3

FY 2015 OIG Annual Work Plan FY 2015 OIG Annual Work Plan Internal Audits Internal Audits  The The Internal nternal Audit udit Unit Unit has has primary rimary responsibility responsibility for for conducting conducting performance performance audits audits of programs, rograms, processes, processes, functions functions and nd systems systems District-wide. District-wide.  Internal Internal Audits Audits are are performed erformed mainly mainly to to (i) (i) evaluate valuate the he efficiency efficiency and effectiveness and ffectiveness of District istrict operations, perations, (ii) (ii) determine determine if activities ctivities are re being being carried arried out out in accordance ccordance with ith District istrict policies, olicies, applicable applicable laws and laws and regulations, egulations, and nd (iii) (iii) assess assess whether whether desired esired outcomes utcomes are re being being achieved. chieved. 4

FY 2015 OIG Annual Work Plan FY 2015 OIG Annual Work Plan Internal Internal Internal Internal District Programs and Processes Audits Audits Audits Audits School Construction & Modernization Program Performance Audits (23 _ projects) (23 (23 (23 _ projects) projects) projects) Information Technology School Safety Charter Schools School Financial Operations Space Allocation 5

FY 2015 OIG Annual Work Plan FY 2015 OIG Annual Work Plan Contract Audits Contract Audits  The The Contract ontract Audit udit Unit Unit conducts conducts audits audits of the he District’s District’s procurement procurement system ystem which hich includes includes procurement procurement contracts ontracts for for goods oods and and services ervices as well ell as contracts contracts for for the he school school construction construction and nd modernization modernization program. rogram.  Contract Contract Audits udits are re performed performed to help elp ensure nsure that hat District istrict vendors endors and contractors and ontractors comply comply with ith the he requirements requirements of of their their contracts ontracts and and that that contracted contracted funds, unds, especially especially bond ond funds, unds, are re expended expended as as intended intended and nd that that the the District istrict received eceived what hat it paid aid for. or. 6

FY 2015 OIG Annual Work Plan FY 2015 OIG Annual Work Plan Contract Contract Contract Contract Construction Contracts Audits Audits Audits Audits Professional Services Contracts (35 _ projects) (35 (35 (35 _ projects) projects) projects) Technical Evaluations Change Orders Pre-Award Audits Special Reviews Carry-Over Audits 7

FY 2015 OIG Annual Work Plan FY 2015 OIG Annual Work Plan Investigations Investigations  The The Investigations nvestigations Unit Unit investigates investigates allegations allegations of improper mproper or illegal llegal activities activities by by District District employees, employees, contractors contractors or or other other entities ntities doing doing business with business with the the District. istrict.  Most Most Investigations Investigations result result from from the the receipt eceipt of of allegations allegations of improper mproper activity and activity and from rom OIG IG audit audit referrals. referrals.  The The remaining emaining workload workload consists consists of proactive roactive projects projects designed designed to to prevent prevent waste, aste, fraud, raud, and nd abuse. abuse. 8

FY 2015 OIG Annual Work Plan FY 2015 OIG Annual Work Plan Investigations Investigations Investigations Investigations Employee Reassignment The Fraud Hotline (9 Areas) (9 Areas) (9 Areas) (9 Areas) Employee Integrity Whistleblower Investigations School Construction and Modernization Program Due Diligence Reviews Charter Schools Fraud Alerts Special Reviews 9

FY 2015 OIG Annual Work Plan FY 2015 OIG Annual Work Plan The complete FY 2015 OIG Annual Work Plan The complete FY 2015 OIG Annual Work Plan and details about each project can be found on and details about each project can be found on the OIG website: the OIG website: http://achieve.lausd.net/oig http://achieve.lausd.net/oig 10 10