9-1-1 From an Auditor’s View Point Navarre Beach, Florida October 8, 2003

Introduction Department of Management Services Department of Management Services Office Of Inspector General Office Of Inspector General Internal Audit Internal Audit Tabitha Wilbur Tabitha Wilbur Certified Information Certified Information Systems Auditor Systems Auditor John Davis John Davis Audit Director Audit Director

Topics OIG Authorization and Purpose OIG Authorization and Purpose OIG’s Role at STO OIG’s Role at STO External Vs. Performance Audit External Vs. Performance Audit Steps of an Audit Steps of an Audit Reference Material Reference Material What’s Reviewed What’s Reviewed Allowable Expenses Allowable Expenses Prior Audit Findings Prior Audit Findings Questions Questions 1 PURPOSE 2 ROLE 3. AUDIT

Authorization Under Section Florida Statute The Office of Inspector General is established in each state agency to provide a central point for coordination of and responsibility for activities that promote accountability, integrity, and efficiency in government.

Purpose of the OIG Promote effectiveness, efficiency, and quality in the Department of Management Services by providing an independent appraisal function to examine and evaluate the Department’s activities.

OIG and The STO STO is administratively housed within DMS STO is administratively housed within DMS OIG works at the request of STO or the Wireless Board OIG works at the request of STO or the Wireless Board

Financial Vs. Performance Audit Financial Audit: A review of the Counties Financial Accounts – Sample Financial Audit: A review of the Counties Financial Accounts – Sample Performance Audit: A review of a program. Look at P&P, budgets, rules. Make recommendations to make the program run better. Performance Audit: A review of a program. Look at P&P, budgets, rules. Make recommendations to make the program run better.

Audit Steps Request from Wireless Board Request from Wireless Board Entrance Conference Entrance Conference Field Work Field Work Confirmation of Information Confirmation of Information Exit Conference Exit Conference Issue Report Issue Report Response Response

Reference Material Florida Statutes – Florida Statutes – Section Florida Administrative Code – Florida Administrative Code – Chapter 60 Wireless Plan Wireless Plan Wireless Board’s Annual Reports Wireless Board’s Annual Reports

What We Look At: Revenues Revenues Expenses Expenses Grant Money (if received) Grant Money (if received) Status of the System Status of the System

Allowable Expenses S (13)(a)6 Acquisition, Implementation & Maintenance of PSAP, 911 Equipment & Service Features Salary & Associated Expense for 911 Call Takers (only the portions spent taking the call) Call Taker

Allowable Expenses Continued Salary & Associated Expenses for a 911 Coordinator and Staff Assistant (their time administering the 911 system) Training for Call Takers (techniques & methods for taking and transferring a call) Database Administration

Non-Allowable Expenses Any Cost for Emergency Response Constructing, Leasing, Maintaining, or Renovating a Building

Interpretation of Associated Expenses Items Necessary to Get the Job Done Items Necessary to Get the Job Done –Office Supplies –Computer –Membership Fees to National Associations (i.e. NENA) –Limited Travel Be Fiscally Responsible Be Fiscally Responsible

Prior Audit Findings & Recommendations Completed Audits Found that: –W–W–W–Wireline and Wireless Funds NOT Accounted for Separately –C–C–C–Carryforward of Funds NOT Accounted For –I–I–I–Items Purchased that are NOT Authorized by Statute –M–M–M–Misuse of Grant Funds –F–F–F–Funds Not Used as the Legislature Intended

We Recommended That: We Recommended That: –Separate Accounting Records be Kept for Wireline and Wireless Funds - Separate Budgets –Reimburse the 911 Funds for Items Purchased –Reimburse the 911 Funds for Misuse of Grant Funds and Legislative Appropriations

QUESTION TIME