State auditors declared the Board of Governors’ (BOG) inspector general’s office to be out-of-compliance with Florida law for its failure to issue any audit reports for more than four years.
“Contrary to the requirements of Section 20.055(5), Florida
Statutes, the Office of Inspector General had not issued any audit reports
since the Office’s inception in 2007 until the Office issued its audit report
on the Board’s ethics climate in August 2012,” Florida Auditor General David W.
Martin wrote in a quality assessment review of the BOG inspector general’s
office.
Martin explained: “Section 20.055(5), Florida Statutes,
requires that the Inspector General conduct financial, compliance, electronic
data processing, and performance audits and prepare audit reports of the
findings.”
Derry Harper became the first BOG inspector general back in
2007. Frank Brogan decided to retain him when he became chancellor in 2009. Harper
resigned shortly after state auditors said the BOG had failed to provide
verification that he had the educational qualifications required by Florida
law.
“No long-term audit plans had been developed since the
inception of the Office in 2007,” Martin wrote.
Back in 2012, Brogan criticized the FAMU Division of Audit
and Compliance (DAC) for failing to ensure that its annual audit plan was done
properly.
“DAC failed to conduct an adequate risk assessment as a
basis for the 2011-2012 Audit Plan that was presented to the Audit Committee
for approval,” Brogan wrote in a memo to the BOG.
Maybe if Brogan had given his own inspector general’s office
as much attention as he gave FAMU’s DAC, he could have avoided the numerous “Noncompliance
with Statutory Requirements” problems that Martin cited.
Read the full state review of the BOG inspector general’s
office here.