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

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

Nov 16, 2022 188 likes •296 views

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

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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

OFFICE OF THE INSPECTOR GENERAL OFFICE OF THE INSPECTOR GENERAL

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Introduction Introduction

  • Auditing

Auditing standards standards require equire that that auditing auditing departments departments prepare repare an an annual annual audit audit work

  • rk 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

  • verning body.

body.

  • The

The OIG IG Annual Annual Work Work Plan Plan is is a comprehensive

  • mprehensive plan

plan that that incorporates incorporates (i) (i) the the Board’s Board’s suggested suggested areas areas of focus,

  • cus, (ii)

ii) District District Management’s Management’s suggested suggested areas areas of focus,

  • cus, and

nd (iii) (iii) the he results results of the he OIG’s OIG’s robust

  • bust risk

isk assessment ssessment process. process.

  • The W

e Work P k Plan i n is i s intended t d to b

  • be d

e dynamic and f d flexible s e so t

  • 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.

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FY 2015 OIG Annual Work Plan FY 2015 OIG Annual Work Plan

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Background Background

  • The

The FY 2015 015 OIG OIG Annual nnual Work

  • rk Plan

lan was as approved approved by by the the Board Board of Education ducation at at the the June une 10, 10, 2014 2014 Regular egular Board Board Meeting. Meeting.

  • The

The Work

  • rk Plan

Plan is presented resented in in three three sections ections covering

  • vering Internal

nternal Audits, Audits, Contract

  • ntract Audits,

udits, and and Investigations. nvestigations.

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FY 2015 OIG Annual Work Plan FY 2015 OIG Annual Work Plan

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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 and effectiveness ffectiveness of District istrict operations, perations, (ii) (ii) determine determine if activities ctivities are re being being carried arried out

  • ut in accordance

ccordance with ith District istrict policies,

  • licies, applicable

applicable laws laws and and regulations, egulations, and nd (iii) (iii) assess assess whether whether desired esired outcomes utcomes are re being being achieved. chieved.

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FY 2015 OIG Annual Work Plan FY 2015 OIG Annual Work Plan

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FY 2015 OIG Annual Work Plan FY 2015 OIG Annual Work Plan

Internal Internal Audits Audits (23 (23_projects) projects) Internal Internal Audits Audits (23 (23_projects) projects)

District Programs and Processes

School Construction & Modernization Program Performance Audits

Information Technology School Safety Charter Schools School Financial Operations Space Allocation

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Contract Audits Contract Audits

  • The

The Contract

  • ntract 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

  • ntracts for

for goods

  • ods

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 and contractors

  • ntractors comply

comply with ith the he requirements requirements of

  • f their

their contracts

  • ntracts and

and that that contracted contracted funds, unds, especially especially bond

  • nd 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.

  • r.

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FY 2015 OIG Annual Work Plan FY 2015 OIG Annual Work Plan

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FY 2015 OIG Annual Work Plan FY 2015 OIG Annual Work Plan

Contract Contract Audits Audits (35 (35_projects) projects) Contract Contract Audits Audits (35 (35_projects) projects)

Construction Contracts Professional Services Contracts Technical Evaluations Change Orders Pre-Award Audits Special Reviews Carry-Over Audits

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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

  • r other
  • ther entities

ntities doing doing business business with with the the District. istrict.

  • Most

Most Investigations Investigations result result from from the the receipt eceipt of

  • f allegations

allegations of improper mproper activity activity and 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.

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FY 2015 OIG Annual Work Plan FY 2015 OIG Annual Work Plan

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FY 2015 OIG Annual Work Plan FY 2015 OIG Annual Work Plan

Investigations Investigations (9 Areas) (9 Areas) Investigations Investigations (9 Areas) (9 Areas)

Employee Reassignment The Fraud Hotline Employee Integrity Whistleblower Investigations School Construction and Modernization Program Due Diligence Reviews Charter Schools Fraud Alerts Special Reviews

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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

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FY 2015 OIG Annual Work Plan FY 2015 OIG Annual Work Plan