Senate Bill 1780

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    Florida Senate - 1999                                 SCR 1780

    By Senator Rossin





    41-352B-99

  1              Senate Concurrent Resolution No.     

  2         A concurrent resolution amending Joint Rules 4,

  3         5, and 6 of the Joint Rules of the Legislature.

  4

  5  Be It Resolved by the Senate of the State of Florida, the

  6  House of Representatives Concurring:

  7

  8         That Joint Rules 4, 5, and 6 of the Joint Rules of the

  9  Legislature are amended to read:

10                            JOINT RULES

11                          JOINT RULE FOUR

12               JOINT LEGISLATIVE AUDITING COMMITTEE

13

14  4.1--Responsibilities

15         (1)  On or before December 31 of the year following

16  each decennial census, the Legislative Auditing Committee

17  shall review the performance of the Auditor General and shall

18  submit a report to the Legislature which recommends whether

19  the Auditor General should continue to serve in office.

20         (2)  The expenses of the members of the committee shall

21  be approved by the chair of the committee and paid from the

22  appropriation for legislative expense.

23         (3)  The committee shall review the budget request

24  submitted by the Auditor General and the Office of Program

25  Policy Analysis and Government Accountability and may amend or

26  change it as deemed necessary.  The budget request, as amended

27  or changed by the committee, shall become the operating budget

28  of the Auditor General or the Office of Program Policy

29  Analysis and Government Accountability for the ensuing fiscal

30  year; provided that the budget so adopted may subsequently be

31  amended under the same procedure.

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    Florida Senate - 1999                                 SCR 1780
    41-352B-99




  1         (3)(4)  The committee shall submit to the President of

  2  the Senate and the Speaker of the House of Representatives for

  3  approval an estimate of the financial needs of the committee,

  4  the Auditor General, and the Office of Program Policy Analysis

  5  and Government Accountability, and the Public Counsel.

  6         (4)  The approval of budget requests, operating

  7  budgets, changes to approved operating budgets, and the

  8  organizational structure of the committee and its subordinate

  9  offices, including the Auditor General, the Office of Program

10  Policy Analysis and Governmental Accountability, and the

11  Public Counsel, are under the direct and joint control of the

12  President of the Senate and the Speaker of the House of

13  Representatives.

14         (5)  The committee may receive requests for audits and

15  reviews from legislators and others. Staff of the committee

16  shall review each request and make a recommendation to the

17  committee concerning its disposition. The manner of

18  disposition recommended may be:

19         (a)  Assignment to the Auditor General for inclusion in

20  a regularly scheduled agency audit;

21         (b)  Assignment to the Auditor General for special

22  audit or review;

23         (c)  Assignment to the Office of Program Policy

24  Analysis and Government Accountability for inclusion in a

25  regularly scheduled performance audit;

26         (d)  Assignment to the Office of Program Policy

27  Analysis and Government Accountability for special audit or

28  review;

29         (e)  Assignment to committee staff; or

30         (f)  Rejection as being an unnecessary or inappropriate

31  application of legislative resources.

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    Florida Senate - 1999                                 SCR 1780
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  2  The committee shall provide a recommendation to the President

  3  of the Senate and the Speaker of the House of Representatives

  4  concerning all requests that cannot be addressed under

  5  paragraph (a), paragraph (c), or paragraph (e).

  6         (6)(5)  The committee may at any time, without regard

  7  to whether the Legislature is in session, take under

  8  investigation any matter within the scope of an audit either

  9  completed or then being conducted by the Auditor General or

10  the Office of Program Policy Analysis and Government

11  Accountability, and in connection with such investigation may

12  exercise the powers of subpoena by law vested in a standing

13  committee of the Legislature.

14         (7)(6)  The committee shall review the performance of

15  the director of the Office of Program Policy Analysis and

16  Government Accountability every 4 years and shall submit a

17  report to the Legislature recommending whether the director

18  should be reappointed.  A vacancy in the office must be filled

19  in the same manner as the original appointment.

20         (8)(7)  Upon completion of the initial program

21  evaluation and justification review of each state agency

22  listed in s. 216.0172, Florida Statutes, the Office of Program

23  Policy Analysis and Government Accountability shall conduct

24  such reviews only at the direction of the Legislative Auditing

25  Committee.

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27  4.2--Annual audit of financial records

28         (1)  The Legislative Auditing Committee shall contract

29  with a certified public accountant licensed under chapter 473,

30  Florida Statutes, for an annual audit of the financial records

31  of the Legislative Auditing Committee, the Auditor General,

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    Florida Senate - 1999                                 SCR 1780
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  1  and the Office of Program Policy Analysis and Government

  2  Accountability.

  3         (2)  Copies of the audit shall be delivered to the

  4  President of the Senate, the Speaker of the House of

  5  Representatives, the Auditor General or the director of the

  6  Office of Program Policy Analysis and Government

  7  Accountability, as appropriate, and the members of the

  8  Legislative Auditing Committee.

  9                         JOINT RULE FIVE

10                         AUDITOR GENERAL

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12  5.1--Rulemaking authority

13         The Auditor General shall make and enforce reasonable

14  rules and regulations necessary to facilitate audits which he

15  or she is authorized to perform.

16

17  5.2--Budget and accounting

18         (1)  The Auditor General shall prepare and submit

19  annually to the President of the Senate and the Speaker of the

20  House of Representatives Joint Legislative Auditing Committee

21  a proposed operating budget for the ensuing fiscal year. The

22  committee shall review the budget request and may amend or

23  change the budget request as it deems necessary. The budget

24  request, as amended or changed by the committee, shall become

25  the operating budget of the Auditor General for the ensuing

26  fiscal year; provided that the budget so adopted may

27  subsequently be amended under the same procedure.

28         (2)  Within the limitations of the approved operating

29  budget, the salaries and expenses of the Auditor General and

30  the staff of the Auditor General shall be paid from the

31  appropriation for legislative expense or any other moneys

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    Florida Senate - 1999                                 SCR 1780
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  1  appropriated by the Legislature for that purpose. The Auditor

  2  General shall approve all bills for salaries and expenses for

  3  his or her staff, except expenses of members of the

  4  Legislative Auditing Committee, before the same shall be paid.

  5

  6  5.3--Audit report distribution

  7         (1)  A copy of each audit report shall be submitted to

  8  the Governor, to the Comptroller, and to the officer or person

  9  in charge of the state agency or political subdivision

10  audited. One copy shall be filed as a permanent public record

11  in the office of the Auditor General. In the case of county

12  reports, one copy of the report of each county office, school

13  district, or other district audited shall be submitted to the

14  board of county commissioners of the county in which the audit

15  was made and shall be filed in the office of the clerk of the

16  circuit court of that county as a public record. When an audit

17  is made of the records of the district school board, a copy of

18  the audit report shall also be filed with the district school

19  board, and thereupon such report shall become a part of the

20  public records of such board.

21         (2)  A copy of each audit report shall be made

22  available to each member of the Legislative Auditing

23  Committee.

24         (3) The Auditor General shall transmit a copy of each

25  audit report to the appropriate substantive and fiscal

26  committees of the Senate and House of Representatives.

27         (4)(3)  Other copies may be furnished to other persons

28  who, as in the opinion of the Auditor General, may be directly

29  interested in the audit or who may have some duty to perform

30  in connection therewith.

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    Florida Senate - 1999                                 SCR 1780
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  1         (5)  The Auditor General shall transmit to the

  2  President of the Senate and the Speaker of the House of

  3  Representatives by January 1 of each year a list of statutory

  4  and fiscal changes recommended by audit reports. The

  5  recommendations should be presented in two categories: one

  6  addressing substantive law and policy issues and the other

  7  addressing budget issues. The Auditor General may also

  8  transmit recommendations at other times of the year when the

  9  information would be timely and useful for the Legislature.

10                          JOINT RULE SIX

11         OFFICE OF PROGRAM POLICY ANALYSIS AND GOVERNMENT

12                          ACCOUNTABILITY

13

14  6.1--Responsibilities of the director

15         (1)  The director may adopt and enforce reasonable

16  rules necessary to facilitate the studies, reviews, and

17  reports that the office is authorized to perform.

18         (2)  The director, with the consent of the Legislative

19  Auditing Committee, may enter into contracts on behalf of the

20  Office of Program Policy Analysis and Government

21  Accountability.

22         (3)  The director shall prepare and submit annually to

23  the President of the Senate and the Speaker of the House of

24  Representatives the annual projected work plan of the office

25  in conjunction with Legislative Auditing Committee a proposed

26  operating budget for the ensuing fiscal year. The committee

27  shall review the budget request and may amend or change the

28  budget request as it deems necessary. The budget request shall

29  become the operating budget of the Office of Program Policy

30  Analysis and Government Accountability for the ensuing fiscal

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    Florida Senate - 1999                                 SCR 1780
    41-352B-99




  1  year; provided that the budget so adopted may subsequently be

  2  amended under the same procedure.

  3         (4)  Within the limitations of the approved operating

  4  budget, the salaries and expenses of the director and the

  5  staff of the Office of Program Policy Analysis and Government

  6  Accountability shall be paid from the appropriation for

  7  legislative expense or any other moneys appropriated by the

  8  Legislature for that purpose. The director shall approve all

  9  bills for salaries and expenses before the same shall be paid.

10         (5)  The director shall transmit to the President of

11  the Senate and the Speaker of the House of Representatives by

12  January 1 of each year a list of statutory and fiscal changes

13  recommended by office reports. The recommendations should be

14  presented in two categories: one addressing substantive law

15  and policy issues and the other addressing budget issues. The

16  director may also transmit recommendations at other times of

17  the year when the information would be timely and useful for

18  the Legislature.

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