Making a Difference
21
MAKING A DIFFERENCE Dianne E. Ray, CPA, MPA Colorado State Auditor February 20, 2014
description
Dianne E. Ray, CPA, MPA Colorado State Auditor February 20, 2014. Making a Difference. Making a Difference. Career Co-workers/Staff/Auditees Citizens of Colorado. Career. Evaluate your strengths and interests New opportunities Developing your strengths Work/Life balance. Career. - PowerPoint PPT Presentation
Transcript of Making a Difference
MAKING A DIFFERENCE
Dianne E. Ray, CPA, MPAColorado State AuditorFebruary 20, 2014
Making a Difference
Career
Co-workers/Staff/Auditees
Citizens of Colorado
Career
Evaluate your strengths and interests
New opportunities
Developing your strengths
Work/Life balance
Career
Expanding your horizons
Try something new
The big picture
Back to basics
Co-workers
The whole is greater than the sum of the parts.
Partnerships/Collaboration
Staff Connecting
Communicating
Getting buy-in
Make the investment
It never hurts to ask
Auditees
Honesty and transparency
Neutral tone
Partnership
Citizens of Colorado – Our Audits Conservation Easement
Medical Marijuana
Vocational Rehabilitation
Conservation Easement Performance Audit
Released October 2012 What is a conservation easement? Conservation easements in Colorado
4,300 1.6 Million acres 2.4% of state’s total land
Conservation Easement Performance Audit
Conservation Easement Donations Previous process
Tax credit 50% of fair market value, up to $375,000 Carried forward up to 20 years Transferable
Role of Department of Revenue/Division of Real Estate/Conservation Easement Oversight Board
Conservation Easement Performance Audit Historical denials due to inflated
appraisals Significant problem due to growth
2002 – 2007: credit claims grew from $9M to $130M
2000 – 2009: $640M in credits = foregone revenue
Our Findings Decision making didn’t align with expertise Process backward
Conservation Easement Performance Audit Recommendation – Overhaul Process
First, have real estate, appraisal, & conservation easement experts review donation for legitimacy
Second, have tax experts review the credit claim for allowability under tax laws
Implementation Stakeholders/Department/Division Bill sponsored by the Legislative Audit
Committee Passed in May, effective January 1, 2014
Medical Marijuana Regulatory System Performance audit resulted from
work from financial team Work began August 2012, prior to
voter approval of Amendment 64 Changed timing once Amendment 64
passed Split the audit into two parts
Medical Marijuana Regulatory System Uncovered problems that could carry
over to the regulation of recreational marijuana
13 recommendations Improvement areas
Timely licensing Monitoring activities Fee-setting practices Controls over expenses Seizing and disposing of unauthorized
marijuana
Medical Marijuana Regulatory System Released just after the Amendment
64 Task Force released its report (March 2013)
Task Force incorporated audit recommendations into comprehensive legislation
2nd audit of controls around the medical marijuana registry released in July 2013 (Department of Public Health)
Vocational Rehabilitation Program Services to individuals with disabilities
Transportation Job Training Job Placement
Annual Expenditures $50 Million $40 Million from federal funds
Vocational Rehabilitation Program Performance audit resulted from
work from financial team and request from Executive Director
Financial team found material weakness in program 100% exceptions in case files sampled
Vocational Rehabilitation Program Findings
Audit exceptions in 83 of 85 case files sampled
Division has not Ensured participants meet their
employment goals 8 sampled participants in program 5 years or
more did not meet employment goals Established reasonable dollar limits
Cost ranged from $1 to $114,000 for FY2013
Vocational Rehabilitation Program• Program staff identified misuse of funds
but had not report Participant received over $2,000 to attend
training Used funds for medication, rental car, and
other personal expenses Participant received laptop for employment
Returned laptop to vendor and used credit for video game system
Participant used fictitious Program authorization number and acquired an iPad and computer supplies
Vocational Rehabilitation Program Performance audit resulted in
20 recommendations 10 material weaknesses/10 significant
deficiencies Department making major changes
to Division and Program
