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

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

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OFFICE OF THE INSPECTOR GENERAL OFFICE OF THE INSPECTOR GENERAL OIG Budget and Staff Funding Levels OIG Budget and Staff Funding Levels Budget, Facilities and Audit Committee Budget, Facilities and Audit Committee Thursday, October 9, 2014

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OIG Budget and Staff Funding Levels OIG Budget and Staff Funding Levels

Budget, Facilities and Audit Committee Budget, Facilities and Audit Committee Thursday, October 9, 2014 Thursday, October 9, 2014

OFFICE OF THE INSPECTOR GENERAL OFFICE OF THE INSPECTOR GENERAL

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Background Background

  • The

The OIG IG Charter Charter states tates that hat the he Board Board of Education ducation shall shall establish establish a fiscal fiscal year year budget budget for for the he OIG OIG taking aking into nto consideration consideration (i) i) the the amount mount the he IG IG requests requests to to perform perform his is mission mission and nd (ii) (ii) the the District’s istrict’s overall verall financial financial condition.

  • ndition.
  • Since

Since 2009, 2009, the he OIG’s OIG’s general eneral fund fund budget budget and and staff taff have have been been reduced reduced by 46%. 46%.

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OIG Budget and Staff Funding Levels OIG Budget and Staff Funding Levels

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Budget Impact on OIG Activities Budget Impact on OIG Activities

  • The

The OIG IG needs needs to secure secure ongoing ngoing discretionary discretionary funds unds in in order

  • rder to

adequately adequately plan lan its ts work work and and activities ctivities as required equired by its ts Charter Charter and and government

  • vernment auditing

auditing standards. tandards.

  • Securing

Securing an an ongoing

  • ngoing discretionary

iscretionary funding funding level level will ill also lso enable nable the he OIG OIG to adequately dequately respond espond to to high high risk risk areas areas that hat may ay surface surface throughout throughout the the fiscal iscal year. ear.

  • Restoring

Restoring OIG IG discretionary discretionary funds unds to to prior prior year ear levels evels of $300,000 $300,000 will will provide provide the he flexible flexible support support and and resources esources needed eeded for for the he OIG. OIG.

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OIG Budget and Staff Funding Levels OIG Budget and Staff Funding Levels

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Budget Impact on OIG Activities Budget Impact on OIG Activities

  • Further,

Further, an an annual annual 5% 5% increase increase to to discretionary discretionary funds unds will will help help the the OIG IG keep keep up up with with the the rising ising costs

  • sts of
  • f technology

technology and and training. training.

  • OIG

OIG discretionary iscretionary funds funds are re used used primarily primarily for:

  • r:

 general

general office ffice supplies upplies & equipment equipment

 contract

contract services services to to supplement supplement staff taff capabilities capabilities and and expertise xpertise

 training

training to to meet meet CPE CPE requirements requirements for

  • r auditors

auditors and and investigators nvestigators

 information

information technology technology resources resources and nd software software

 database

database maintenance maintenance costs costs

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OIG Budget and Staff Funding Levels OIG Budget and Staff Funding Levels

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Budget Impact on OIG Staff Capabilities Budget Impact on OIG Staff Capabilities

  • Budget

Budget reductions reductions have have impacted impacted staff staff capacity apacity and nd expertise expertise in each each operational

  • perational unit

unit of the he OIG. OIG.

  • Staff

Staff restoration estoration can can help elp the he OIG OIG to adequately dequately address ddress high high risk risk and and high igh profile rofile areas areas in each ach of the he following following sections. ections.

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OIG Budget and Staff Funding Levels OIG Budget and Staff Funding Levels

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OIG Budget and Staff Funding Levels OIG Budget and Staff Funding Levels Internal Audit Activities Internal Audit Activities

  • Budget

Budget and and staff taff reductions reductions caused caused the the OIG IG to to lose lose internal internal audit audit staff taff that that possessed possessed strong strong skills skills and and professional rofessional backgrounds backgrounds in areas reas that that continue continue to to pose pose a high igh risk isk for

  • r the

the District.

  • istrict. These

These areas reas include include charter charter schools, schools, information information technology echnology and and school school finance finance and and programs. programs.

  • Four

Four new new positions

  • sitions (1

(1 Audit Audit Manager anager + 1 Principal Principal Auditor uditor + 2 Senior enior Auditors) Auditors) will ill restore estore staff staff capacity apacity in these hese areas areas as well ell as strengthen trengthen OIG OIG capabilities apabilities in the he following: following: follow-up

  • llow-up audits

audits and and enhanced nhanced internal nternal control control reviews reviews and and enterprise enterprise risk risk management management (ERM). ERM).

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Contract Audit Activities Contract Audit Activities

  • The

The OIG IG has has experienced xperienced significant significant backlogs acklogs in contract

  • ntract audit

udit projects projects every every year year primarily rimarily due due to to a capacity apacity issue.

  • ssue. Contract
  • ntract auditors

uditors are are required required to to postpone postpone or

  • r delay

delay planned lanned projects rojects when hen there here is is an an urgent urgent need need or

  • r special

special request equest from from the the Board Board of

  • f Education

Education or District istrict Management. Management.

  • Two

Two new ew positions positions (2 Senior enior Auditors) uditors) to to perform perform special pecial reviews reviews and nd special special projects rojects that hat require equire immediate immediate action ction and nd quick quick turnaround urnaround times imes will will address address this his capacity apacity issue.

  • ssue. This

his includes ncludes litigation itigation support, support, forensic

  • rensic

accounting accounting and and audit audit support upport for for investigative nvestigative activities. activities.

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OIG Budget and Staff Funding Levels OIG Budget and Staff Funding Levels

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Investigative Activities Investigative Activities

  • Budget

Budget reductions reductions and nd attrition attrition have ave deprived eprived investigative nvestigative staff staff of adequate adequate training training and and expertise.

  • xpertise. In addition,

ddition, a significant significant amount mount of investigative investigative resources esources are re dedicated dedicated to performing erforming due ue diligence diligence investigations investigations that hat require require quick quick turnaround urnaround times. times.

  • Four

Four new new positions

  • sitions (1

(1 Computer Computer Forensic Forensic Examiner Examiner + 2 Investigative Investigative Assistants Assistants + 1 Senior Senior Investigator) Investigator) will will augment augment staff taff resources resources for

  • r the

the most most high-risk high-risk areas reas which which include nclude financial financial fraud, raud, financial financial investigations, investigations, forensic

  • rensic accounting,

ccounting, computer computer forensics forensics and nd due due diligence diligence investigations. investigations.

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OIG Budget and Staff Funding Levels OIG Budget and Staff Funding Levels

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OIG Budget and Staff Funding Levels OIG Budget and Staff Funding Levels

OIG General Fund Budget and Staff OIG General Fund Budget and Staff

  • Based

Based on the he aforementioned, aforementioned, the he OIG OIG submits ubmits that that the the following

  • llowing

funding funding levels evels are re needed needed in in order

  • rder to properly

roperly fund und and nd operate

  • perate the

he Office Office of

  • f the

the Inspector nspector General: General:

CURRENT RRENT REC RECOMMENDED FY 2015 2015 FUNDING L LEVEL Budgeted eted P Posi siti tions 3,847,206 $ 5,170,020 $ Discretion

  • nar

ary Am Amou

  • unt

63,180 $ 300,000 $ TOTAL 3,910,386 3,910,386 $ $ 5,470,020 5,470,020 $ OIG GE G GENERAL F FUND B BUDGET

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OIG Budget and Staff Funding Levels OIG Budget and Staff Funding Levels Any Questions? Any Questions?

To learn more about the OIG, please visit the OIG website: To learn more about the OIG, please visit the OIG website: http://achieve.lausd.net/oig http://achieve.lausd.net/oig