14.1.pdf

SHERIFF’S POLICY MANUAL 14.1 OFFICE OF INSPECTOR GENERAL / BUREAU OF COMPLIANCE AND ACCOUNTABILITY A. Purpose: The purpose of this policy is to establish procedures for the Office of Inspector General (OIG) of the Broward Sher...

SHERIFF’S POLICY MANUAL 14.1 OFFICE OF INSPECTOR GENERAL / BUREAU OF COMPLIANCE AND ACCOUNTABILITY A. Purpose: The purpose of this policy is to establish procedures for the Office of Inspector General (OIG) of the Broward Sheriff’s Office (BSO). The Bureau’s activities are directed at assisting BSO to accomplish its mission by bringing a systematic, disciplined approach to evaluating and improving the effectiveness of all facets of its operations. B. Mission: It is the mission of Broward Sheriff Office (BSO) to have the Office of Inspector General (OIG) provide timely and professional auditing, investigative, review, and technical services; assessments of management functions; and the promotion of integrity, economy, efficiency, and effectiveness of BSO’s activities, programs, and services. C. Definitions: 1. Auditor: An employee assigned to the OIG, regardless of classification, responsible for conducting audits, inspections, studies, or inventory reconciliation. 2. Audits: A systematic examination of data, operations, performance, records, and statements. a. Audits generally fall into three categories: financial, attestation, and performance/compliance. b. All audits must contain the following elements: i. Audit agenda ii. Audit plan iii. Audit program iv. Audit report v. Work papers vi. Recommendations. Reviewed: 10/18/2023 Revised: 02/29/2024 Rescinds: 10/14/2021 Effective: 03/21/2024 14.1 Page 1 of 5  SHERIFF’S POLICY MANUAL vii. Management response. 3. Employee: A person currently employed by BSO in a full-time, part- time, contract, or probationary status. 4. Non-Audit Services: Services completed by the OIG that do not meet the criteria for an audit. These services include, but are not limited to, IG investigations, inspections, studies, or inventory reconciliation. 5. IG Investigation: A formal inquiry into allegations of wrongdoing or non-compliance within BSO to determine the veracity of the claims and to recommend corrective actions if needed. 6. Inspection: Independent and objective observation of a function and/or documentation to assess compliance, functionality and conditions with BSO Policy and Procedures. 7. Study: Independent and objective research to provide information or data to a requesting party which may not include field work. 8. Inventory: Reconciliation of items. 9. Staff Inspector: An employee assigned to the OIG responsible to examine and evaluate BSO’s organizational components and their ability to accomplish departmental objectives effectively and efficiently in accordance with existing policies and procedures. 10. Inspector General: Oversees all activities within the OIG, objectively ensuring the ongoing integrity of BSO processes and operations. D. Independence: 1. The Major / Inspector General reports directly to the Sheriff for all matters involving internal audit and financial matters related to the Office of Inspector General. The Major / Inspector General reports to the Executive Director, Department of Professional Standards on matters involving non-audit services and staff inspections. Reviewed: 10/18/2023 Revised: 02/29/2024 Rescinds: 10/14/2021 Effective: 03/21/2024 14.1 Page 2 of 5  SHERIFF’S POLICY MANUAL 2. All inspectors / auditors of the OIG shall have unrestricted, timely, full, and direct access to all relevant department employees, facilities, documents, files, records, and data in BSO that are necessary to perform the duties set forth in this policy. 3. Except by any tactical or city-wide emergency, members of the OIG will maintain independence and shall not have direct responsibility or authority for any activities or operations they review. a. Exception: Members may authorize an immediate correction to protect public safety. E. Authority: 1. The Inspector General shall have the following authority: a. Review Internal Affairs handling of allegations of misconduct, including directing audits and reviews of Internal Affairs classifications and investigations, and directing any additional Internal Affairs investigation, if necessary. b. Handle misconduct complaints as directed by the sheriff involving Internal Affairs staff where a potential conflict of interest precludes Internal Affairs from handling the complaint. c. Through review as necessary, the Inspector General shall assess the thoroughness, fairness, consistency, and timeliness of Internal Affairs complaint-handling for those cases not investigated, including cases directly handled by or referred to supervisors, mediated, or resolved through alternative resolution, and the timely and substantive follow- through on Internal Affair’s recommendations for management actions and training referrals. d. The Inspector General shall review, and comment if necessary, on any revisions proposed to any policy/procedure prior to final adoption of any revisions. Reviewed: 10/18/2023 Revised: 02/29/2024 Rescinds: 10/14/2021 Effective: 03/21/2024 14.1 Page 3 of 5  SHERIFF’S POLICY MANUAL e. Authority to prioritize, review, audit and inspect all departmental expenditures, payments, purchases, cash activity, budget process, time and attendance, overtime, or other identified payroll or budget activities. f. Directs, oversees, and approves any / all staff inspections and audits which are mandatory, general, special or spot inspections. F. Responsibility 1. The Division of Internal Investigations and Compliance: This component is responsible for Internal Affairs, Public Corruption, and Staff Inspections. Their responsibilities include investigating complaints and allegations of policy violations and criminal wrongdoing involving employees. The division is responsible for enhancing the accountability of BSO operations. This is accomplished by conducting impartial assessments of BSO facilities, property, and equipment, in addition to overseeing the administrative and operational duties of employees. This component serves in an advisory capacity to the sheriff and specific boards of inquiry to assess operations or employee performance. 2. The Division of Policy and Accountability: This component is responsible for accreditation, Criminal Justice Information Systems (CJIS) compliance, preparing and coordinating policies and procedures, BSO-wide forms, in addition to research projects, studies, and surveys affecting BSO's policies, procedures, operations, and management. 3. The Division of Internal Audit: This component is responsible for monitoring the financial and operational activities of BSO through an independent audit of BSO's fiscal activities. It submits reports and recommendations concerning identified deficiencies noted during audits. G. Inspector General Investigations: Reviewed: 10/18/2023 Revised: 02/29/2024 Rescinds: 10/14/2021 Effective: 03/21/2024 14.1 Page 4 of 5  SHERIFF’S POLICY MANUAL 1. Authorization: All Inspector General Investigations must be authorized by the Inspector General or designee. 2. Should the investigation indicate a specific policy violation, the circumstances will be reviewed with the Inspector General or designee, and if appropriate referred to Internal Affairs for further investigation. 3. Preliminary Report: Upon the conclusion of the investigation, a preliminary report will be drafted outlining the findings and recommendations. This report will be reviewed by the Inspector General, after which a copy will be provided to the undersheriff and applicable executive director(s). 4. Command Response: The applicable executive director(s) will have an opportunity to review the preliminary report and within 30 days of receipt the executive director(s) or designee will: a. Provide a written response addressing the findings and recommendations. b. Request an extension, in writing, to the Inspector General if more time is needed to formulate a response. 5. OIG Review and Additional Investigation: The OIG will review the executive director's response once it is received. If the response necessitates further investigation, the OIG will conduct the investigation to ensure the accuracy and completeness of the final report. 6. Final Report: After the review and any additional investigation(s), the final report will be drafted. This report will incorporate the response from the affected entity. If no response or extension request is received from the executive director within the given timeframe, the final report will be published as-is. Reviewed: 10/18/2023 Revised: 02/29/2024 Rescinds: 10/14/2021 Effective: 03/21/2024 14.1 Page 5 of 5