FLORIDA DEPARTMENT OF FINANCIAL
SERVICES
DIVISION OF ACCOUNTING AND AUDITING
Presented to:
The Florida Association of
State Agency Administrative Service Directors
February 28, 2014
MISSION STATEMENT
The mission of the Office of Fiscal Integrity is to
detect and investigate the misappropriation or
misuse of state assets in a manner that safeguards
the interests of the State of Florida and its taxpayers.
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INVESTIGATIVE AUTHORITY
20.121 Department Of Financial Services:
• OFI shall function as a Criminal Justice Agency
• May conduct investigations within or outside this state
17.04 To settle accounts of those entrusted with funds or property
of the state:
• OFI may conduct investigations
• Shall refer violations for state or federal prosecution
17.0401 Confidentiality of information relating to financial
investigations:
• Information relative to investigations is confidential until the
investigation is completed
17.05 Subpoenas; sworn statements; enforcement proceedings:
• OFI may issue subpoenas, administer oaths, and examine
witnesses
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PERSONNEL
OFI comprised of:
• One Analyst
• Two Accountants
• Four Criminal Enforcement Investigators (includes
one supervisor)
• Two Sworn Law Enforcement Detectives
• One Manager
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FOLLOWING THE MONEY
• Analysis of Financial Data Usually Proves Whether a
Crime Has Been Committed
• Subpoenaed Financial Account Statements Reveal:
 Financial Transactions Including Check Items and
Items Making up Deposits
 Other Bank Accounts/Credit Cards Being Used
• Spreadsheets Are Created to Analyze:
 Timeline of Account Activity
 Who Spent the Funds, and When and Where
They Were Spent
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FOLLOWING THE MONEY
• Examples of Questionable Transactions:
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Checks Written Payable to Cash
Payments to Subsidiaries
Payments to Possible Shell Corporations
Payments to Ghost Employees
Transfers Between Accounts
Payments to Holding Accounts
Purchase of Money Orders
• Accountants Summarize Account Activity and
Turn Over Results to Investigators
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ORIGIN OF CASES
• Internal Referrals From Within DFS
• State Agency Inspectors General
• FBI, FDLE, and Local Law Enforcement
• Other Governmental Agencies
• Consumer Complaints
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TYPES OF FRAUDS INVESTIGATED
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Contract and Grant Fraud
Unclaimed Property Fraud
Electronic Fund Transfer (EFT) Fraud
State Travel / Credit Card and Payroll Fraud
Shell Corporations / Ghost Employees
Theft of State Property
Fraud Through Counterfeit Warrants / Fraudulent
Debits to State Treasury Accounts
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TYPICAL CRIMINAL CHARGES IN OFI CASES
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Mail Fraud / Wire Fraud
Aggravated Identity Theft
Fraudulent Use of Personal Identification Information
Grand Theft
Scheme to Defraud
Aggravated White-Collar Crime
Money Laundering
Official Misconduct
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OVERVIEW OF OFI CASES
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CONTACT:
Steve Horn
steven.horn@myfloridacfo.com
850-413-5553
200 East Gaines Street
Tallahassee, FL 32399