Inspector General Report No. IA 0809-07 Performance

							                        OFFICE OF INSPECTOR GENERAL
                         Follow Up                                                              Joseph R. Martelli, Inspector General



                         Audit Report                                                                      August 26, 2009
FLORIDA DEPARTMENT OF AGRICULTURE & CONSUMER SERVICES



                                                                             Inspector General Report No. IA 0809-07
                                                                                 Performance Measure Accuracy
                                                                                         Division of Dairy Industry
                                                                                                  AT A GLANCE
                                                        As part of follow-up for the audit of Performance Measure Accuracy, dated January 13, 2009, for the
                                                        performance measure, Percent of dairy establishments meeting food safety and sanitation
                                                        requirements, the Office of Inspector General reviewed the Validity and Reliability statement for this
                                                        measure, which included a definition of “meeting food safety and sanitation requirements”, and an
                                                        explanation of the methodology for how the reported number is to be counted. The status of the finding
                                                        and recommendation is described below as determined by the Office of Inspector General. The
                                                        Division has taken sufficient action to resolve the audit finding.
                                                                                                       FINDING:
                                                          Clarification of “meeting food safety and sanitation requirements” and
                                                                                                                                               Satisfied
                                                          methodology

                                                                                               FINDING DETAIL
                                                        Finding: The Division currently reports a dairy establishment as not meeting food safety and
                                                        sanitation requirements when a dairy establishment has a repeat violation of the same critical control
                                                        point on two consecutive routine inspections. This methodology appears to be inconsistent with the
                                                        intent of the performance measure, as the determination of whether a dairy establishment is meeting
                                                        food safety and sanitation requirements should be based on the results of each individual routine
                                                        inspection and not the results of two consecutive routine inspections.
                                                        Recommendation: We recommend that the Division redefine “meeting food safety and sanitation
                                                        requirements” to establish a dairy establishment’s compliance based on the results of a single routine
                                                        inspection. This would provide a true picture of the actual compliance rate of dairy establishments.
                                                        STATUS: Satisfied
                                                        The Division of Dairy Industry has redefined “meeting food safety and sanitation requirements” to
                                                        establish a dairy establishment’s compliance based on the results of a single routine inspection. In
                                                        addition, the Division has clearly defined “meeting food safety and sanitation requirements”, with an
                                                        explanation of the methodology in the Validity and Reliability statement. No testing of detailed records
                                                        was performed as a part of the Office of Inspector General’s follow-up activities to validate actual
                                                        performance reported. This measure will be audited in Fiscal Year 2010-2011.




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                                      Report completed on previous page.




This follow-up was conducted in accordance with the applicable standards for the General Principles and Standards for Offices
of Inspector General, the International Standards for the Professional Practice of Internal Auditing, and Information Systems
Auditing Standards as published by the Association of Inspectors General, the Institute of Internal Auditors and the Information
Systems Audit and Control Association, respectively.

                                           Gregg Conrad - Internal Auditor
                               Nedra Harrington, CIA, CISA, CPA - Director of Auditing
                          2005 Apalachee Parkway, Suite E, Tallahassee, Florida 32399-6500
                   (850) 245-1360      http://www.doacs.state.fl.us/oig/      oig@doacs.state.fl.us