The Benefits Of Converting To An Inspector General Office

And Participation In TheCFA Accreditation Program

Mission and Objectivesof Internal Audit Departments

The Internal Audit Department is responsible for conducting independent, objective performance, financial and compliance audits, as well as provide investigative and consulting services in order to provide accountability to the public and promote efficient and effective use of resources and operations. We help the organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes under the Board of County Commissioners and Clerk of the Circuit Court.

We conduct our audits in accordance with generally accepted government auditing standards. Those standards require that we plan and perform the audit to ensure a reasonable basis for our judgments and conclusions regarding the organization, program, activity, or function under audit. An audit also includes assessments of applicable internal controls and compliance with requirements of laws and regulations when appropriate to satisfy the audit objectives.

Mission and Objectivesof Inspector General Offices

The Inspector General is responsible for conducting independent, objective performance, financial and compliance audits, as well as provide investigative and consulting services in order to provide accountability to the public and promote efficient and effective use of resources and operations. We help the organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes under the Board of County Commissioners and Clerk of Circuit Court.

We conduct our audits in accordance with generally accepted government auditing standards. Those standards require that we plan and perform the audit to ensure a reasonable basis for our judgments and conclusions regarding the organization, program, activity, or function under audit. An audit also includes assessments of applicable internal controls and compliance with requirements of laws and regulations when appropriate to satisfy the audit objectives.

Can you identify the differences in the Mission and

Objectives between the two?

Inspector General

Internal Audit DepartmentsAnd Inspector Generals Follow

Professional Auditing StandardsInternational Standards for the Professional Practice of Internal Auditing of The Institute of Internal Auditors, RED BOOK

Government Auditing Standards, U.S. Government Accountability Office,YELLOW BOOK

The objective of a peer review is to determine whether an internal audit organization quality control system is suitably designed and is in place and operating effectively. A peer review also provides assurance that an organization’s audits are following its established policies and procedures and applicable auditing standards.

PEER REVIEW OF AUDIT SERVICES

What About Investigations Following Established

Policies And Procedures And Applicable

Standards?

Principles and Standards for Offices of Inspector General of theAssociation of Inspectors General (GREEN BOOK)

Florida Inspectors General Standards of the Commissionfor Florida Law Enforcement Accreditation (CFA)

Inspector GeneralsFollow Professional Investigative Standards

InvestigativeStandardsIncreases

Your Office’s

CREDIBILITY

STARTBYREVISINGYOURAUDITCHARTER

http://www.flaccreditation.org/Index.html

An investigative accreditation program is a tool to maintain the highest standards of professionalism

Accreditation standards were developed based on: Florida Statutes CFA operating standards Principles and Standards for Offices of

Inspector GeneralClearly defined lines of authorityConsistency in operational proceduresCurrent and relevant standards reflecting best

practices in public service

CREDIBILITY

The Pinellas County Division of Inspector General became the first local government agency in the nation to be awarded status as an Accredited Office of Inspector General by the Commission for Florida Law Enforcement Accreditation (CFA) on February 3, 2010 and the first local government agency to be awarded status as a Reaccredited Office of Inspector General February 21, 2013.

CFA Organization and Governance1.01M Authority

1.02M Statement

1.03M Inspector General Code of Ethics

1.04M Organizational Chart

1.05M from Impairments

1.06M Confidentiality - Public Records Statutes

1.07M Notification to Officials

1.08M CFA Annual Report

1.09M Written Directive System

1.10M ADA Coordinator

CFA Personnel Practices2.01M Investigator Qualifications2.02M Investigative Teams2.03M Position Description2.04M Performance Evaluation3.01M New Investigator Training3.02M New Investigative Support Staff Orientation3.03M Continuing Education3.04M Weapons Training-Not Applicable

CFA Investigative Process4.01M Complaint Intake, Assessment and Assignment4.02M Elements of Investigations4.03M Case Planning4.04M Evidence Review4.05M Interviews4.06m Documenting Receipt of Supporting Materials4.07M Report Preparation

4.08MBill of Rights and Union Contracts- Unified Personnel System Rules

4.09M Legal Consultation - legal sufficiency of cases4.10M Security of Records4.11M Chain of Custody for Evidence4.12M Evidence Security5.01M Whistle Blower's Act

CFA Notification Process6.01M Contractor Investigation Notification

6.02M Contractor Employee Investigation Notification

6.03M IG Complaint NotificationsCFA Reporting7.01M Case Tracking System7.02M Case File Organization7.03M Record Retention-Case file materials8.01M Conclusion of Fact - Supported/Not/Neither8.02M Final Report Distribution8.03M Post Investigative Responses8.04M Law Enforcement Notification

CFA Organization and Governance1.01M Authority

1.02M Statement

1.03M Inspector General Code of Ethics

1.04M Organizational Chart

1.05M from Impairments

1.06M Confidentiality - Public Records Statutes

1.07M Notification to Officials

1.08M CFA Annual Report

1.09M Written Directive System

1.10M ADA Coordinator

CFA Personnel Practices2.01M Investigator Qualifications2.02M Investigative Teams2.03M Position Description2.04M Performance Evaluation3.01M New Investigator Training3.02M New Investigative Support Staff Orientation3.03M Continuing Education3.04M Weapons Training-Not Applicable

CFA Investigative Process4.01M Complaint Intake, Assessment and Assignment4.02M Elements of Investigations4.03M Case Planning4.04M Evidence Review4.05M Interviews4.06m Documenting Receipt of Supporting Materials4.07M Report Preparation

4.08MBill of Rights and Union Contracts- Unified Personnel System Rules

4.09M Legal Consultation - legal sufficiency of cases4.10M Security of Records4.11M Chain of Custody for Evidence4.12M Evidence Security5.01M Whistle Blower's Act

CFA Notification Process6.01M Contractor Investigation Notification

6.02M Contractor Employee Investigation Notification

6.03M IG Complaint NotificationsCFA Reporting7.01M Case Tracking System7.02M Case File Organization7.03M Record Retention-Case file materials8.01M Conclusion of Fact - Supported/Not/Neither8.02M Final Report Distribution8.03M Post Investigative Responses8.04M Law Enforcement Notification

CFA Organization and Governance1.01M Authority

1.02M Statement

1.03M Inspector General Code of Ethics

1.04M Organizational Chart

1.05M from Impairments

1.06M Confidentiality - Public Records Statutes

1.07M Notification to Officials

1.08M CFA Annual Report

1.09M Written Directive System

1.10M ADA Coordinator

CFA Personnel Practices2.01M Investigator Qualifications2.02M Investigative Teams2.03M Position Description2.04M Performance Evaluation3.01M New Investigator Training3.02M New Investigative Support Staff Orientation3.03M Continuing Education3.04M Weapons Training-Not Applicable

CFA Investigative Process4.01M Complaint Intake, Assessment and Assignment4.02M Elements of Investigations4.03M Case Planning4.04M Evidence Review4.05M Interviews4.06m Documenting Receipt of Supporting Materials4.07M Report Preparation

4.08MBill of Rights and Union Contracts- Unified Personnel System Rules

4.09M Legal Consultation - legal sufficiency of cases4.10M Security of Records4.11M Chain of Custody for Evidence4.12M Evidence Security5.01M Whistle Blower's Act

CFA Notification Process6.01M Contractor Investigation Notification

6.02M Contractor Employee Investigation Notification

6.03M IG Complaint NotificationsCFA Reporting

7.01M Case Tracking System7.02M Case File Organization7.03M Record Retention-Case file materials8.01M Conclusion of Fact - Supported/Not/Neither8.02M Final Report Distribution8.03M Post Investigative Responses8.04M Law Enforcement Notification

The Commission meets quarterly to oversee the accreditation program and to officially accredit

agencies

Follow the standards and maintain the required annual documents

   Board of Governors    Florida Department of Transportation    Florida A & M University    Florida Department of Veterans' Affairs    Florida Agency for Health Care Administration    Florida Fish and Wildlife Conservation Commission    Florida Agency for Persons with Disabilities    Florida Gulf Coast University    Florida Agency for Workforce Innovation    Florida Housing Finance Corporation   Florida Atlantic University    Florida International University    Florida Courts    Florida Office of Financial Regulation    Florida Department of Agriculture and Consumer Services    Florida Office of Insurance Regulation    Florida Department of Business and Professional Regulation    Florida Office of the Attorney General    Florida Department of Children and Families    Florida Public Service Commission    Florida Department of Citrus    Florida State Board of Administration    Florida Department of Community Affairs    Florida State University    Florida Department of Corrections    Governor's Office    Florida Department of Education    Miami-Dade County    Florida Department of Elder Affairs    Northwest Florida Water Management District    Florida Department of Environmental Protection    Pinellas County Clerk of the Circuit Court & Comptroller   Florida Department of Financial Services    South Florida Water Management District    Florida Department of Health    Southwest Florida Water Management District    Florida Department of Highway Safety and Motor Vehicles    St. Johns River Water Management District    Florida Department of Juvenile Justice    Suwannee River Water Management District    Florida Department of Law Enforcement    University of Central Florida    Florida Department of Management Services    University of Florida    Florida Department of Military Affairs    University of North Florida    Florida Department of Revenue    University of South Florida    Florida Department of State    University of West Florida    Palm Beach County Clerk of the Circuit Court & Comptroller Palm Beach County School District of Palm Beach County, Office of Inspector General  Broward Office of the Inspector General Sarasota County Clerk of the Circuit Court & Comptroller Polk County Clerk of the Circuit Court & Comptroller

FLORIDA’S OFFICES OF INSPECTORS GENERAL

If you decide to convert to an Office

of Inspector General

CALL US.We will be happy to

help you.

You have reached the Division of Inspector General. Please leave a message and we may call back

http://inspectorsgeneral.org/

Principles and Standards for Offices of Inspector General of the Association of Inspectors General

Certified Inspector General (CIG)Certified Inspector General Auditor (CIGA)

Certified Inspector General Investigator (CIGI)

Questions/Comments

If you have any questions or concerns, please contact our office.

Hector Collazo Jr.

510 Bay AveClearwater, FL 33756727-464-8375 (Phone)

727-464-8386 (Fax)