Virginia Laws About Getting My Medical Records

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					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

				
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