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Program B: Office of the State Inspector General

Program Authorization: R.S. 39:3; 39:4; 39:7; 39:8; and 49:212

 

PROGRAM DESCRIPTION

The mission of the Office of the State Inspector General Program is to promote a high level of integrity, efficiency, economy and effectiveness in the operations of the executive branch of state government. In keeping with its mission, the office provides the governor, state officials, state managers, and the general public with an independent means for detection, and deterrence of waste, inefficiencies, mismanagement, misuse and abuse of state resources within the executive branch of state government on a statewide basis. Additionally, through the LACARES 1-800 telephone line, the office provides the general public with direct access to express opinions and concerns, seek assistance and ask questions regarding state government.

The goals of the Office of the State Inspector General Program are:

1. Assist the governor, elected officials and government administrators (department secretaries, agency heads, etc.) by providing timely and pertinent information used for operational decisions, correcting problems, and/or making improvements in state operations.

2. Increase public confidence in state government by (a) providing the general public with a means to report concerns and have those concerns investigated; (b) giving the general public a place for assistance in dealing with other state agencies; and (c) providing the public a central point to express views on legislation and governmental operations.

The Office of the State Inspector General Program includes three activities: Administration; Investigative Audits; and Operational Audits, Compliance Audits, and Management Services.

The Administration activity includes work performed by the inspector general, state audit director, state audit assistant director, and a secretarial staff of two. Approximately 15% of the office's resources relate to this activity. The primary function of management (inspector general, audit director, and audit assistant director) is to accomplish the goals and objectives of the section with resources appropriated through the budget process, specifically: (a) planning, which includes selecting objectives, identifying alternatives, making decisions, and implementing plans and procedures to achieve specified goals; (b) organizing in such a manner to provide the proper structure for delegation of responsibility, which will allow appropriate assignment of activities and to provide for open lines of communication both formally and informally; (c) staffing, including recruitment, training, and development of abilities to ensure the attainment of specified goals; (d) directing by providing appropriate guidance to subordinates for clear understanding of assignments; (e) controlling by monitoring and evaluating staff activities and taking corrective action when necessary; and (f) coordinating the activities of the staff.

The Investigative Audits activity consists of planning, conducting, and reporting reviews or investigations of waste, mismanagement, fraud, misuse, or abuse of state resources. Approximately 75% of the office's resources are devoted to this activity. The primary function of the individual employee performing an investigative audit is to present a clear, timely, and accurate evaluation of the activity reviewed. To accomplish the task, the employee must: (a) plan the work by establishing objectives and scope of the work, obtain background information including criteria (laws, rules, regulations, policies, etc.), perform a preliminary survey, and create a work plan; (b) perform field work by collecting, analyzing, and interpreting and documenting information related to the objectives of the project in order to support the final results; and (c) communicate the results of the review through both formal and informal methods. After a report is issued and a reasonable period of time has lapsed, follow-up work is performed to ensure that actions have been taken in accordance with recommendations made in formal reports.

The Operational Audits, Compliance Audits, and Management Services activity consists of providing the governor and state management with evaluations of procedures, systems, processes, and records utilized in a functional or organizational area for the purpose of determining the effectiveness, efficiency, and economy of the activity evaluated. Additionally, the audits are conducted to ensure that operations are in compliance with existing laws, rules, and regulations. Management services are available to various agencies or sections for assistance with special needs. For example, the CDBG Program has used this office for assistance in the review of financial reports. This arrangement has enabled the Division of Administration to apply the cost of the service to its administrative match of the CDBG Program. Approximately 10% of the office's resources are applied to this activity. Audit performance requires the same procedures as investigative audits and also uses follow-up work to ensure that recommended actions have been taken.

OBJECTIVES AND PERFORMANCE INDICATORS

1. In FY 1998-99, the Inspector General Program will provide highly professional, independent, and objective reviews of major functions within the executive branch of state government; report significant findings to the governor and state administrators in a timely manner; assist in halting adverse activities identified; and in recovering losses related to those activities; and provide recommendations to correct problems detected for a more efficient, effective, and economical means of operation. Approximately 75% of resources will be devoted to investigations into reported fraud, abuse, misuse, mismanagement, and waste of state resources. Approximately 5% of resources will be devoted to operational and compliance audits.

1 Other authorities include federal attorney, Internal Revenue Service, other federal regulatory agencies, Louisiana Ethics Administration, local district attorneys, Louisiana attorney general, or other state regulatory agencies.

2. In FY 1998-99, the Inspector General Program will devote approximately 4% of its resources to management services by continuing to serve as the central point for state entities of the executive branch of government to request assistance in the development, implementation, and/or evaluation of new programs and systems.

3. In FY 1998-99, the Inspector General Program will devote approximately 5% of its resources to ensure all requests, opinions, and complaints from the general public received through the LACARES 1-800 telephone line are referred to the proper state entities.

SOURCE OF FUNDING

This program is funded with state general fund.

ANALYSIS OF RECOMMENDATION

GENERAL FUND

TOTAL

T.O.

 

DESCRIPTION

 

 

 

 

 

$913,233

$913,233

18

 

ACT 18 FISCAL YEAR 1997-1998

 

 

 

 

 

 

 

 

 

BA-7 TRANSACTIONS:

$0

$0

0

 

None

 

 

 

 

 

$913,233

$913,233

18

 

EXISTING OPERATING BUDGET - December 10, 1997

 

 

 

 

 

$12,705

$12,705

0

 

Equipment/Major Repairs Adjustment(s) (Replacement/New: +$12,705)

$15,003

$15,003

0

 

Annualization of 1997 -'98 Merit Pay Adjustment(s)

$17,673

$17,673

0

 

1998 -'99 Merit Pay Adjustment(s)

($1,556)

($1,556)

0

 

Attrition Adjustment(s)

($477)

($477)

0

 

Retirement Rate Adjustment(s)

($32,643)

($32,643)

0

 

Risk Management Adjustment(s)

$6,063

$6,063

0

 

Training Series/Career Ladder Adjustment(s)

 

 

 

 

 

$930,001

$930,001

18

 

TOTAL RECOMMENDED

 

 

 

 

 

$16,768

$16,768

0

 

DIFFERENCE (TOTAL RECOMMENDED AND EXISTING OPERATING BUDGET)

The total means of financing for this program is recommended at 101.8% of the existing operating budget. It represents 93.3% of the total request ($996,499) for this program. The significant reductions included in this recommendation is risk management premiums.

PROFESSIONAL SERVICES

This program does not have funding for Professional Services for Fiscal Year 1998 -1999.

OTHER CHARGES

 

 

Interagency Transfers:

$1,957

 

Department of Civil Service

$57,200

 

Department of Justice for legal services

 

 

 

$59,157

 

TOTAL INTERAGENCY TRANSFERS

ACQUISITIONS AND MAJOR REPAIRS

$16,000

 

Replacement of one vehicle

 

 

 

$16,000

 

TOTAL ACQUISITIONS AND MAJOR REPAIRS


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