Report Number 2006-039 Summary

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Report Number:	2006-039
Report Title:	Department of Juvenile Justice - Office of Inspector General/Internal Audit Activity - Quality Assessment Review
Report Period:	07/2004-06/2005
Release Date:	10/05/2005

In our opinion, the quality assurance program related to the Office of Inspector General and the internal audit activity, as designed and implemented during the review period July 2004 through June 2005, provided reasonable assurance of conformance to applicable professional auditing standards. Also, the Office of Inspector General generally complied with those provisions of Section 20.055, Florida Statutes, governing the operation of State agencies’ offices of inspectors general and internal audit activities. Our review disclosed the following matters requiring corrective actions:

Some internal audit policies and procedures had not been updated to clearly implement the most current provisions of Government Auditing Standards, as amended and revised.
The internal audit activity’s practice for securing confidential information exempt from public inspection is to mark applicable pages as confidential and separate those pages from the remaining working papers; however, the internal audit activity had not always adhered to this procedure.

The Secretary of the Department of Juvenile Justice provided written responses to our preliminary and tentative findings. This letter may be viewed, in its entirety, on the Auditor General’s Web site.