OFFICE OF FISCAL INTEGRITY
FLORIDA DEPARTMENT OF FINANCIAL
SERVICES
DIVISION OF ACCOUNTING AND AUDITING
February 27, 2013
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
17.04 To settle accounts of those entrusted with property, funds or moneys
of this state; and those indebted to 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
20.121 Department Of Financial Services
• OFI shall function as a Criminal Justice Agency
• May conduct investigations within or outside this state
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PERSONNEL
OFI comprised of:
• Two Accountants
• One Analyst
• Four Criminal Investigators (includes one
supervisor)
• Two Sworn Law Enforcement Detectives
• One Manager
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ORIGIN OF CASES
• Internal Referrals From Within DFS
• Inspectors General
• FBI, FDLE, and Local Law Enforcement
• Other Governmental Agencies
• Consumer Complaints
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FOLLOWING THE MONEY AND
ANALYTICAL SUPPORT
Financial Data Will Prove If a Crime Has Been Committed
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Subpoenaed Bank Statements (with Signature Cards) Will Reveal Financial Transaction History:
o Other Bank Accounts/Credit Cards Being Used
o All Transactions
o Timeline of Account Activity
o Who Spent the Funds, and When and Where They Were Spent
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Examples of Questionable Transactions:
o Checks Written Payable to Cash
o Payments to Subsidiaries or Possible Shell or Ghost Companies
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Final Outcome – Financial Analysis Helps Explain the Crime and is Matched With Analyst's
Diagrams and Charts for Ease of Understanding the Case
Analytical Support
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Gather Background Information from Public and Confidential Databases
Research During Field Work to Assist Investigators
Review News Articles Targeting State Fraud Allegations
Create Visual Aids and Demonstrate Transactions, Associations and Fraudulent Activity
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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
Ghost Contractors / 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
Scheme to Defraud
Aggravated White-Collar Crime
Racketeering
Grand Theft
Money Laundering
Official Misconduct
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SUSPECT #1
• Clerk Typist for a state agency regional office
• Responsible for:
 All purchases made by large office
 Checking in and signing in all deliveries
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Personality traits - quiet, dependable, and hard working
Acted alone, we think
Committed four major thefts
Followed the same M.O. each time
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Transaction #1
Purchasing Request Form
2 Ink Cartridges $214.98
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Transaction #1
Replacement Receipt
Ink Cartridges $214.98
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Transaction #1
Actual Purchase
Transaction Amount $214.98
Kodak Digital Camera
2-Year Premium Replacement Plan
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Transaction #1
Actual Purchase
Digital Camera
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Transaction #1
Actual Purchase
2 Year Premium
Replacement Plan
$44.99
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Transaction #2
Purchasing Request Form
6 HP ink cartridges $409.98
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Transaction #2
Replacement Receipt Form
6 HP 12A Black Toner Cartridge $409.98
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Transaction #2
Actual Receipt
Transaction Amount $409.98
27” Widescreen LCD TV
24 month Premium Replacement Plan
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Transaction #2
Actual Purchase
27” Widescreen LCD HDTV
$349.99
2 Yr Replacement Plan $59.99
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Transaction #3
Purchase Request
LaserJet Color Printer $349.99
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Transaction #3
Replacement Receipt
LaserJet Color Printer $349.99
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Transaction #3
Actual Purchase
27” Widescreen LCD HDTV
$349.99
No warranty purchased
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Transaction #4
Purchase Request
Totals $409.98
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Transaction #4
Replacement Receipt
Multiple Items $409.98
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Transaction #4
Actual Purchase
27” Widescreen LCD HDTV
$349.99
2 Yr Replacement Plan $59.99
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SUSPECT #2
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Clerk typist for a state agency regional office
Responsible for:
 All purchases made by numerous sub-offices
 Checking in and signing for all deliveries
Profile:
 Long term State of Florida employee
 Close personal relationship with her supervisor
 Had other business interests outside of her state employment
 An accomplished liar
Office had very loose supervision
Committed 4 thefts over two years
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Transaction #1
Bogus Receipt
Page 1
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Transaction #1
Bogus Receipt
Bogus Coupon
$369.99
Page 2
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Transaction #1
Actual Purchase
Quickbooks Premier Retail
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Transaction #1
Packing Slip
Delivery instructions
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Transaction #2
Bogus Receipt
Bogus Coupon $9.96
Ink cartridges $ 409.98
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Transaction #2
Actual Purchase
Notebook
Recovery Discs
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Transaction #3
Fraudulent Order Form
Ink cartridges, folder, paper clips
$329.99
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Transaction #3
Actual Purchase
Laptop
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Transaction #4
Fraudulent Order Form
$449.99
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Transaction #4
Actual Purchase
Laptop
Video Camera
Coupon
Total
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$527.99
+ $79.99
- $157.99
= $449.99
Transaction #4
Actual Purchase
Laptop
Video Camera
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CONTACT:
Steve Horn
steven.horn@myfloridacfo.com
850-413-5553
200 East Gaines Street
Tallahassee, FL 32399