Summary

Report Number:	2010-020
Report Title:	Department of Agriculture and Consumer Services - Disbursement Controls - Operational Audit
Report Period:	07/2007 - 02/2009
Release Date:	09/30/2009

Summary

This operational audit of the Department of Agriculture and Consumer Services (Department) focused on disbursement controls including selected information technology controls relevant to the disbursement process.  The audit covered the period July 2007 through February 2009, and selected actions through June 2009.  Our audit disclosed the following:

Positions of Special Trust

Finding No. 1: The Department had not designated as positions of special trust, key information technology positions with high access privileges and positions with access to sensitive locations, and had not ensured that appropriate background screenings, including fingerprinting, of the individuals in these positions had been performed. In addition, the Department could not demonstrate that contractors with access to AIMS or sensitive locations had received an appropriate background screening.

Administrative Image Management System (AIMS)

Finding No. 2: The Department did not always timely remove employee AIMS access privileges when employees separated from the Department.

Finding No. 3: The Department could not demonstrate that program changes were tested by someone other than the programmer and that the changes were moved into production by an authorized individual other than the programmer.

Florida Accounting Information Resource Subsystem (FLAIR)

Finding No. 4: Employees performing financial management functions were assigned FLAIR access privileges that were incompatible with their assigned job responsibilities.  In addition, multiple user names and user IDs were assigned to users, and the Department did not always timely remove FLAIR access privileges when employees separated from the Department.

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Management's response is included as Exhibit A.