Inspector General Reports Overview

The Division prepares written summary reports for our website, detailing the results of audits, reviews, inspections and investigations performed.

• For audits and contract oversight engagements, these posted reports are the only official reports on the engagements.  Tests of internal controls may contain sensitive information that could compromise operations.
• We prepare public summaries of select closed investigative reviews or formal investigations. To comply with the investigation standards of the Association of Inspectors General and the FDLE Commission for Accreditation, we also prepare Investigative Reports, Referrals to Law Enforcement, and Referrals to Management, which may contain private or sensitive information.
• Guardianship Audits are for private, not public, funds.  No specific audit results or confidential information will be disclosed to those who are not a party to the case.

Certain reports or reviews will not be posted, or will be posted in a limited fashion, if they contain privileged, confidential or legally protected information, or details which may compromise data security or internal controls. 

We include the following statistics in our reports:

Total # Transactions: This is the total number of transactions reviewed in our examination.

Questioned Costs: These can include the following:

• Costs incurred pursuant to a potential violation of a provision of law, regulation, contract, grant, cooperative agreement, or other document governing the expenditure.
• Costs which are not supported by adequate documentation.
• Expenditures of funds for which the intended purpose is unnecessary or unreasonable in amount.
• Costs which are non-compliant with policy.
• Costs which are indicative of potential fraud, waste or abuse.
• Costs which do not comply with the stated public purpose of the expenditure.
• Costs which may be recoverable, to be pursued by management (or as directed by the courts in guardianships).

Taxpayer Savings: These indicate the dollars that the entity did not or would not have to spend, and/or the projected increase in revenue over the next year if the recommendations are implemented. This may also reflect assets now available to be used for their intended public purpose. 

Findings/Recommendations: These are issues of non-compliance or action items in our report.

A running table of the statistics of our reports since 2019 is included on our website. The number displayed at the far left in that online table, is linked to a copy of the actual reports.

Our communications with Management may take place in any of the following ways, depending on the type of engagement, such as:

• Verbal meetings or discussions
• Interim Management Alerts, memos or emails
• Preliminary reports
• A summary of findings supported by relevant workpapers

Management may provide oral or written responses to our recommendations. These responses include corrective actions to be taken by management and target completion dates by which the actions will be implemented. These responses may also contain privileged, confidential or legally protected information, or details which may compromise data security or internal controls. The OIG follows up on corrective actions indicated in the management responses to monitor successful completion, and we publish an annual report of open findings or recommendations.

• Inspector General Reports
• Prior Internal Audit Reports