STATE OF LOUISIANA OFFICE OF RISK MANAGEMENT LOSS PREVENTION DEPARTMENT

AUDIT TYPE: BONDS AND CRIME SAFETY PROGRAM

AUDIT ITEM: 1 Has the agency developed and implemented a bonds and crime program that covers and documents the following risk areas: FOCUS: Management Property Damage to real property such as state owned buildings, parks, swimming pools, Accountability boilers and heavy machinery and damage to personal property such as motorized equipment, supplies, desks, chairs and tools? Property Loss resulting from dishonest acts of state employees and private citizens such as burglary, robbery, or embezzlement of cash, checks, valuable papers, securities, office equipment, supplies and tools? Income Loss or Increased Costs resulting from income-producing facilities such as stadiums, gymnasiums, dormitories or fairgrounds? Liability to Others resulting from injuries to persons and damage to their property because of harmful actions of state employees and elected officials through automobile accidents, false arrest, libel, discrimination, dangerous condition of state property, professional malpractice, bond agreements, purchase orders, easements, leases, construction contracts, service contracts, and sexual harassment? RATING: Excellent Complete written program and documentation addressing all areas of concern.

Good Substantial program/Documentation covering most areas.

Fair Incomplete program addressing few areas of concern/No documentation.

Unsatisfactory No program. COMMENTS:

AUDIT ITEM: 2 Is someone responsible for monitoring and periodically reviewing the program, as well as making the appropriate corrections? FOCUS: Program Review RATING: Excellent Responsible individual routinely monitors/reviews program and ensures adjustments as needed.

Good Responsible individual assigned, but rarely monitors and reviews program, and does not always ensure timely corrections.

Fair No one assigned responsibility and minimal monitoring and review occurring.

Unsatisfactory No monitoring or review of the program occurs. COMMENTS:

Bonds & Crime 100301 AUDIT ITEM: 3 Have only authorized and bonded employees been assigned to duties covered under the policy? FOCUS: Are the employees trained? Employee Is there a means for the employees to report discrepancies or problems in the program Accountability to their supervisor? RATING: Excellent Only authorized, bonded, and trained employees are assigned to duties and a means to report problems exists.

Good Qualified, trained employees are assigned but are unable to report discrepancies.

Fair Authorized and bonded (but not trained) employees are assigned with no means to report discrepancies.

Unsatisfactory Unauthorized/Untrained employees assigned with no means to report discrepancies. COMMENTS:

AUDIT ITEM: 4 Are records maintained to document all aspects of the fiscal control program? Are there procedures for handling key duties such as: authorizing, approving and FOCUS: recording transactions, issuing or receiving assets, making payments, and reviewing Record Retention/ or auditing in order to minimize the risk of loss? Fiscal Controls RATING: Excellent Records for all aspects of the fiscal control program maintained and detailed procedures in place and followed.

Good Records of most aspects of the fiscal control program maintained and basic procedures exist.

Fair Minimal records on file and incomplete procedures exist.

Unsatisfactory No records maintained and no procedures in place. COMMENTS:

Bonds & Crime 100301 AUDIT ITEM: 5 Does the program include written procedures to ensure the security of each work site against theft and vandalism? FOCUS: Does it include procedures for locking buildings and implementing safeguards to Security prevent unauthorized access? Is there an effective key control program? Are procedures reviewed and prompt corrective action taken after a loss? RATING: Excellent All procedures/programs complete and in effect, with timely review and/or corrective action occurring.

Good Most procedures/programs complete but not reviewed and minimal corrective actions taking place.

Fair Few, basic procedures/programs exist and no review or corrective action occurs.

Unsatisfactory No procedures/programs of any kind exist. COMMENTS:

AUDIT ITEM: 6 Has the agency auditor conducted internal audits? Were their recommendations corrected? FOCUS: Has the legislative auditor conducted audits? Internal/External Were their recommendations corrected? Audits

Bonds & Crime 100301