Inspector General

Mission and Goal

The mission of the Florida Lottery Office of Inspector General is to protect and promote public integrity and accountability within the Agency through audits and investigations that detect fraud, waste, abuse, and administrative violations.

The goal is to prevent and decrease the reoccurrence of such violations through employee awareness and cooperation while providing the Agency with a timely, accurate, objective and useful work product that promotes confidence and provides transparency for the citizens of the State of Florida.

Authority

The Inspector General is chartered and governed in Section 20.055 of the Florida Statutes.

Organizational Structure and Independence

The Inspector General reports directly to the Chief Inspector General and administratively to the Florida Lottery Secretary. The Inspector General serves as the Chief Audit Executive for the Agency. The main functions within the Office of Inspector General, which include internal audits, investigations, and accountability services, are designed to comply with Florida Statutes and to assist the agency in meeting its mission and goals.

Ethics and Conflict of Interest

The Office of Inspector General staff is responsible for providing objective and independent reviews of the Agency and must conduct themselves in a professional and ethical manner. Staff members must ensure that they are knowledgeable of and comply with the Agency's Standards of Conduct. Personnel are to comply with the Codes of Ethics for the Institute of Internal Auditors (IIA), ISACA, Association of Inspectors General (AIG), as well as Commission for Florida Law Enforcement Accreditation (CFA) standards.

Professional Standards

The Office of Inspector General subscribes to the following standards in the conduct of internal audit and investigation activities:

• The International Standards for the Professional Practice of Internal Auditing of the Institute of Internal Auditors, Inc.;
• Principles and Standards for Offices of Inspector General of the Association of Inspectors General; and
• Information Systems Audit and Assurance Standards, published by ISACA; and
• The Commission for Florida Law Enforcement Accreditation Standards Manual for Offices of Inspectors General.

Duties and Responsibilities

The 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 as outlined in Florida Statute 20.055. It shall be the duty and responsibility of the Inspector General to:

• Advise in the development of performance measures, standards, and procedures for the evaluation of state programs;
• Assess the reliability and validity of the information provided by the state agency on performance measures and standards, and make recommendations for improvement, if necessary, prior to the submission of those measures and standards to the Executive Office of the Governor;
• Review the actions taken by the state agency to improve program performance and meet program standards and make recommendations for improvement, if necessary;
• Provide direction for, supervise, and coordinate audits, investigations and management reviews relating to the programs and operations of the Florida Lottery;
• Conduct, supervise, or coordinate other activities carried out or financed by the Florida Lottery for the purpose of promoting economy and efficiency in the administration of, or preventing and detecting fraud and abuse in, its programs and operations;
• Keep the Chief Inspector General and Florida Lottery Secretary informed concerning fraud, abuses, and deficiencies relating to programs and operations administered or financed by the Florida Lottery, recommend corrective action concerning fraud, abuses and deficiencies, and report on the progress made in implementing corrective action;
• Ensure effective coordination and cooperation between the Auditor General, federal auditors, and other governmental bodies with a view toward avoiding duplication;
• Review, as appropriate, rules relating to the programs and operations of such state agency and make recommendations concerning their impact; and
• Ensure that an appropriate balance is maintained between audit, investigative and other accountability activities.

Useful Links:

• Section 20.055, Florida Statutes (Agency Inspectors General);
• Section 112.3187, Florida Statutes (Whistle-blower’s Act);
• State of Florida, Office of the Chief Inspector General;
• State of Florida, Office of the Auditor General;
• Association of Inspectors General (AIG);
• Florida Legislature's Office of Program Policy Analysis and Government Accountability (OPPAGA);
• The International Standards for the Professional Practice of Internal Auditing of the Institute of Internal Auditors, Inc. (IIA);
• ISACA; and
• Commission for Florida Law Enforcement Accreditation (CFA).