"Virginia Laws About Getting My Medical Records"
Procurement and the Auditor 2006 Procurement Forum Roanoke, VA November 14, 2006 The Tag Team Andy Powell, VCO – Acquisition and Contract Management Audit Specialist Jim Adee, CPA, VCO - Acquisition and Contract Management Audit Specialist Andy.Powell@apa.virginia.gov James.Adee@apa.virginia.gov Auditor of Public Accounts 2 Procurement and the Auditor The boss just called and Auditor of Public Accounts 3 Procurement and the Auditor the Auditor is on his way Auditor of Public Accounts 4 Procurement and the Auditor Don’t they know how busy I am? Auditor of Public Accounts 5 Procurement and the Auditor All they are going to do is look over my shoulder and tell everybody what I’m doing wrong. Auditor of Public Accounts 6 Procurement and the Auditor Let’s dispel the myth and see how we can work together, Auditor of Public Accounts 7 Procurement and the Auditor so that we all get to be stars. Auditor of Public Accounts 8 Agenda History of the Auditor of Public Accounts The Role of the Agency Organization The Acquisition and Contract Management Team The Procurement Audit Questions and Answers Auditor of Public Accounts 9 Who is the Auditor of Public Accounts A constitutional officer of the Commonwealth Appointed to a 4 year term by the General Assembly Has been with APA since 1977 Assisted by delegated representatives Walter J. Kucharski, CPA, CFE Auditor of Public Accounts 10 What is the APA The position and function of the Auditor of Public Accounts was created by the House of Burgesses in the mid-1700’s. The Auditor of Public Accounts is a constitutional officer with powers granted by Virginia’s constitution (Article IV, § 18) and as specified in the Code of Virginia (Chapter 14, § 30.130 -30.142). The Auditor of Public Accounts reports to the General Assembly. APA is the external auditor for all state agencies, institutions of higher education, constitutional officers and various boards and authorities under the executive and judicial branches of state government. Auditor of Public Accounts 11 Role of APA MISSION APA serves Virginia citizens and decision-makers by providing unbiased, accurate information and sound recommendations to improve accountability and financial management of public funds. Auditor of Public Accounts 12 Organization General Assembly Auditor of Public Accounts Deputy Auditor of Public Accounts Audit Team & Special Director, Human Resources, Project Fiscal Operations and Directors (11) Professional Development Auditors (120) Supporting Staff (11) Auditor of Public Accounts 13 Teams Acquisition and Contract Management Budgeting and Performance Management CAFR (Consolidated Annual Financial Report) Capital Asset Management Data Analysis Financial Management Higher Education Information Systems Development Information Systems Security Judicial Systems Reporting and Standards Social and Medical Auditor of Public Accounts 14 Acquisition and Contract Management The Acquisition and Contract Management team provides value to the citizens and decision makers of the Commonwealth of Virginia through the Auditor of Public Accounts by ensuring that acquisitions, inventory and contracts for the procurement of goods and services by Executive Agencies, Boards, Commissions and Institutions of Higher Education of the Commonwealth are in compliance with applicable laws and regulations, conform to best practices, and are accurately reflected in the official records of the Commonwealth. Auditor of Public Accounts 15 Acquisition and Contract Management The team: Director: Walter Kucharski, CPA (Interim) Specialist: Andy Powell, VCO Jim Adee, CPA, VCO Auditors: Reynaul DeShazor Sonja Keeve Natasha Neagu Boyd Rubin Eric Tomson, CPA, JD Auditor of Public Accounts 16 Role of Agency Provide Documentation Policies and Procedures Needs assessment (Economic Justification) Specification development Identifying “qualified” contractors Development of proposal Evaluation of responses The written contract Auditor of Public Accounts 17 Role of Agency Provide Management Administration and management of the contract Management of contract changes Review, approval and payment of invoices Contractor/Vendor evaluations Ensure the Safeguarding of assets and systems Auditor of Public Accounts 18 Role of Auditor Test and evaluate the entire process. Test and evaluate internal controls over the procurement and contracting process. Determine if the agency policies and procedures in compliance with applicable laws and regulations? Determine if there is the presence or absence of incentives? Auditor of Public Accounts 19 Role of Auditor Is the procurement action rational, feasible, doable? Is it necessary? Is the Commonwealth getting value by this expenditure? Are there indicators of fraud? Auditor of Public Accounts 20 Audit Procedures Do we pick them out of the Blue Sky? Auditor of Public Accounts 21 Audit Procedures Do we just flip a coin? Auditor of Public Accounts 22 Audit Procedures Audit procedures governed by Generally Accepted Government Auditing Standards for State and Local Governments that are established by the Comptroller General of the United States, American Institute of Certified Public Accountants, Government Accounting Standards Board, and Government Accountability Office. Auditor of Public Accounts 23 The Procurement Audit Gain an Understanding - Laws and Regulations - Policies and Procedures - Systems and System Security Conduct Preliminary Analysis - CARS Expenditure Patterns Gather Evidence - Test Reconciliations - Test Internal Controls - Test Compliance - Conduct Substantive Tests Conclude - Conduct a Final Analysis - Develop and Render an Opinion Auditor of Public Accounts 24 Why is this necessary? Remember the Mission and Role of the Auditor of Public Accounts: APA serves Virginia citizens and decision-makers by providing unbiased, accurate information and sound recommendations to improve accountability and financial management of public funds. Auditor of Public Accounts 25 Procurement and APA Now it’s your turn…. QUESTIONS ? Auditor of Public Accounts 26