Senate Bill 2426
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Florida Senate - 1999 SB 2426
By Senator Rossin
35-351A-99
1 A bill to be entitled
2 An act relating to legislative oversight of
3 governmental programs; amending ss. 11.42,
4 11.45, F.S.; defining the term "operational
5 audit"; revising the duties of the Auditor
6 General; transferring the Division of Public
7 Assistance Fraud from the Auditor General to
8 the Department of Law Enforcement;
9 transferring, renumbering, and amending s.
10 11.50, F.S.; conforming provisions to the
11 transfer of the Division of Public Assistance
12 Fraud; amending ss. 402.3015, 414.33, 414.34,
13 414.39, 414.40, 951.28, F.S.; conforming
14 provisions to the transfer of the Division of
15 Public Assistance Fraud; amending ss. 373.589,
16 195.096, 232.44, 946.516, 283.31, F.S.;
17 revising the duties of the Auditor General;
18 providing for audits by independent certified
19 public accountants; amending ss. 944.719,
20 985.07, F.S.; transferring duties from the
21 Auditor General to the Office of Program Policy
22 Analysis and Government Accountability;
23 amending ss. 11.511, 11.513, F.S.; revising the
24 duties of the Office of Program Policy Analysis
25 and Government Accountability; amending ss.
26 112.3187, 112.3188, 112.31895, F.S.;
27 eliminating the Public Counsel's
28 responsibilities associated with the
29 Whistle-blower's Act; amending s. 985.401,
30 F.S.; providing for the composition of the
31 Juvenile Justice Accountability Board;
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1 reassigning the board from the Joint
2 Legislative Auditing Committee to the
3 Department of Juvenile Justice; amending s.
4 218.502, F.S.; redefining the term "local
5 governmental entity"; repealing s. 284.50(4),
6 F.S., which provides for the Auditor General to
7 audit state agency loss-prevention programs;
8 repealing s. 475.045(1)(f), F.S., which
9 provides for the Auditor General to audit the
10 financial transactions of the Florida Real
11 Estate Commission Education and Research
12 Foundation; repealing s. 985.07, F.S., which
13 provides for the Auditor General to examine
14 some information-sharing efforts; providing an
15 effective date.
16
17 Be It Enacted by the Legislature of the State of Florida:
18
19 Section 1. Subsections (3), (6), (8), and (9) of
20 section 11.42, Florida Statutes, are amended to read:
21 11.42 The Auditor General.--
22 (3)(a) To carry out her or his duties the Auditor
23 General shall make all spending decisions within the annual
24 operating budget approved by the President of the Senate and
25 the Speaker of the House of Representatives. The Auditor
26 General shall employ qualified persons necessary for the
27 efficient operation of the Auditor General's office and shall
28 fix their duties and compensation and, with the approval of
29 the Legislative Auditing Committee, shall adopt and administer
30 a uniform personnel, job classification, and pay plan for such
31 employees.
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1 (b)1. No person shall be employed as a financial
2 auditor who does not possess the qualifications to take the
3 examination for a certificate as certified public accountant
4 under the laws of this state, and no person shall be employed
5 or retained as legal adviser, on either a full-time or a
6 part-time basis, who is not a member of The Florida Bar.
7 2. Notwithstanding the provisions of subparagraph 1.,
8 employees in the positions associated with the Florida
9 Education Finance Program full-time enrollment verification
10 function that is assigned to the Auditor General pursuant to
11 s. 229.565(2) may continue to meet the job qualifications that
12 existed prior to such transfer for a period of 3 years after
13 such transfer. Thereafter, they shall meet the requirements of
14 subparagraph 1. This subparagraph is repealed on July 1, 1998.
15 (6)(a) The headquarters of the Auditor General shall
16 be at the state capital, but to facilitate auditing and to
17 eliminate unnecessary traveling the Auditor General may
18 establish divisions and assign auditors to each division and
19 determine their duties and the areas of the state to be served
20 by the respective divisions. The Auditor General shall be
21 provided with adequate quarters to carry out the position's
22 functions in the state capital and in other areas of the
23 state.
24 (b) All payrolls and vouchers prepared by the Auditor
25 General for the operations of the Auditor General's her or his
26 office shall be submitted directly to the Comptroller and, if
27 found to be correct, state warrants shall be issued therefor.
28 (c) The Auditor General shall transmit to the
29 President of the Senate and the Speaker of the House of
30 Representatives by January 1 of each year a list of statutory
31 and fiscal changes recommended by audit reports. The
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1 recommendations should be presented in two categories: one
2 addressing substantive law and policy issues and the other
3 addressing budget issues. The Auditor General may also
4 transmit recommendations at other times of the year when the
5 information would be timely and useful for the Legislature.
6 (8) When authorized to audit the administrative
7 services functions of any state agency, the Auditor General
8 shall include, as a part of that review, a statement regarding
9 agency compliance with the minority business enterprise
10 procurement goals set forth in s. 287.0945.
11 (8)(9) No officer or full-time employee of the office
12 of Auditor General shall actively engage in any other business
13 or profession; serve as the representative of any political
14 party or on any executive committee or other governing body
15 thereof; serve as an executive, officer, or employee of any
16 political party committee, organization, or association; or be
17 engaged on behalf of any candidate for public office in the
18 solicitation of votes or other activities in behalf of such
19 candidacy. Neither the Auditor General nor any employee of the
20 Auditor General shall become a candidate for election to
21 public office unless she or he shall first resign from office
22 or employment.
23 Section 2. Subsections (1) and (3) and paragraph (f)
24 of subsection (7) of section 11.45, Florida Statutes, are
25 amended to read:
26 11.45 Definitions; duties; audits; reports.--
27 (1) As used in this section, the term:
28 (a) "County agency," for the exclusive purposes of
29 this section, means a board of county commissioners or other
30 legislative and governing body of a county, however styled,
31 including that of a consolidated or metropolitan government, a
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1 clerk of the circuit court, a separate or ex officio clerk of
2 the county court, a sheriff, a property appraiser, a tax
3 collector, a supervisor of elections, or any other officer in
4 whom any portion of the fiscal duties of the above are under
5 law separately placed. Each county agency is a local
6 governmental entity for purposes of subparagraph (3)(a)4.
7 (b) "Financial audit" means an examination of
8 financial statements in order to express an opinion on the
9 fairness with which they present financial position, results
10 of operations, and changes in financial position in conformity
11 with generally accepted accounting principles and an
12 examination to determine whether operations are properly
13 conducted in accordance with legal and regulatory
14 requirements. Financial audits must be conducted in accordance
15 with generally accepted auditing standards and governmental
16 auditing standards as adopted by the Board of Accountancy.
17 (c) "Governmental entity" means a state agency, a
18 county agency, or any other entity, however styled, that
19 independently exercises any type of state or local
20 governmental function.
21 (d) "Local governmental entity" means a county agency,
22 municipality, or special district as defined in s. 189.403,
23 but does not include any housing authority established under
24 chapter 421.
25 (e) "Management letter" means a statement of the
26 auditor's comments and recommendations.
27 (f) "Operational audit" means a financial-related
28 audit whose purpose is to evaluate management's performance in
29 administering assigned responsibilities in accordance with
30 applicable laws, administrative rules, and other guidelines
31 and to determine the extent to which the internal control, as
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1 designed and placed in operation, promotes and encourages the
2 achievement of management's control objectives in the
3 categories of compliance, economic and efficient operations,
4 reliability of financial records and reports, and safeguarding
5 of assets.
6 (g)(f) "Performance audit" means an examination of a
7 program, activity, or function of a governmental entity,
8 conducted in accordance with applicable government auditing
9 standards or auditing and evaluation standards of other
10 appropriate authoritative bodies. The term includes an
11 examination of issues related to:
12 1. Economy, efficiency, or effectiveness of the
13 program.
14 2. Structure or design of the program to accomplish
15 its goals and objectives.
16 3. Adequacy of the program to meet the needs
17 identified by the Legislature or governing body.
18 4. Alternative methods of providing program services
19 or products.
20 5. Goals, objectives, and performance measures used by
21 the agency to monitor and report program accomplishments.
22 6. The accuracy or adequacy of public documents,
23 reports, or requests prepared under the program by state
24 agencies.
25 7. Compliance of the program with appropriate
26 policies, rules, or laws.
27 8. Any other issues related to governmental entities
28 as directed by the Legislative Auditing Committee.
29 (h)(g) "Political subdivision" means a separate agency
30 or unit of local government created or established by law and
31 includes, but is not limited to, the following and the
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1 officers thereof: authority, board, branch, bureau, city,
2 commission, consolidated government, county, department,
3 district, institution, metropolitan government, municipality,
4 office, officer, public corporation, town, or village.
5 (i)(h) "State agency" means a separate agency or unit
6 of state government created or established by law and
7 includes, but is not limited to, the following and the
8 officers thereof: authority, board, branch, bureau,
9 commission, department, division, institution, office,
10 officer, or public corporation, as the case may be, except any
11 such agency or unit other than the Florida Public Service
12 Commission within the legislative branch of state government.
13 (3)(a)1. The Auditor General shall annually make
14 financial audits of the accounts and records of all state
15 agencies, as defined in this section, of all district school
16 boards in counties with populations of fewer than 100,000
17 according to the most recent federal decennial statewide
18 census, and of all district boards of trustees of community
19 colleges. The Auditor General shall, at least every other
20 year, make operational audits of the accounts and records of
21 all state agencies, as defined in this section. The Auditor
22 General shall, at least once every 3 years, make financial
23 audits of the accounts and records of all district school
24 boards in counties with populations of 100,000 or more. For
25 each of the 2 years that the Auditor General does not make the
26 financial audit, each district school board shall contract for
27 an independent auditor to perform a financial audit as defined
28 in paragraph (1)(b). This section does not limit the Auditor
29 General's discretionary authority to conduct performance
30 audits of these governmental entities as authorized in
31 subparagraph 3. 2. A district school board may select an
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1 independent certified public accountant auditor to perform a
2 financial audit as defined in paragraph (1)(b) notwithstanding
3 the notification provisions of this section. In addition, a
4 district school board may employ an internal auditor to
5 perform ongoing financial verification of the financial
6 records of a school district who must report directly to the
7 district school board or its designee.
8 2. Each charter school established under s. 228.056
9 shall have an annual financial audit of its accounts and
10 records completed within 12 months after the end of its fiscal
11 year by an independent certified public accountant retained by
12 it and paid from its funds. The independent certified public
13 accountant who is selected to perform an annual financial
14 audit of the charter school shall provide a copy of the audit
15 to the district school board, the Department of Education, and
16 the Auditor General. A management letter must be prepared and
17 included as a part of each financial audit report.
18 3.2. The Auditor General may at any time make
19 financial audits and performance audits of the accounts and
20 records of all governmental entities created pursuant to law.
21 The audits referred to in this subparagraph must be made
22 whenever determined by the Auditor General, whenever directed
23 by the Legislative Auditing Committee, or whenever otherwise
24 required by law or concurrent resolution. A district school
25 board, expressway authority, or bridge authority may require
26 that the annual financial audit of its accounts and records be
27 completed within 12 months after the end of its fiscal year.
28 If the Auditor General is unable to meet that requirement, the
29 Auditor General shall notify the school board, the expressway
30 authority, or the bridge authority pursuant to subparagraph 5.
31 4.
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1 4.3. The Office of Program Policy Analysis and
2 Government Accountability within the Office of the Auditor
3 General shall maintain a schedule of performance audits of
4 state programs. In conducting a performance audit of a state
5 program, the Office of Program Policy Analysis and Government
6 Accountability, when appropriate, shall identify and comment
7 upon alternatives for accomplishing the goals of the program
8 being audited. Such alternatives may include funding
9 techniques and, if appropriate, must describe how other states
10 or governmental units accomplish similar goals.
11 5.4. If by July 1 in any fiscal year a district school
12 board or local governmental entity has not been notified that
13 a financial audit for that fiscal year will be performed by
14 the Auditor General pursuant to subparagraph 3. 2., each
15 municipality with either revenues or expenditures of more than
16 $100,000, each special district with either revenues or
17 expenditures of more than $50,000, and each county agency
18 shall, and each district school board may, require that an
19 annual financial audit of its accounts and records be
20 completed, within 12 months after the end of its respective
21 fiscal year, by an independent certified public accountant
22 retained by it and paid from its public funds. An independent
23 certified public accountant who is selected to perform an
24 annual financial audit of a school district must report
25 directly to the district school board or its designee. A
26 management letter must be prepared and included as a part of
27 each financial audit report. Each local government finance
28 commission, board, or council, and each municipal power
29 corporation, created as a separate legal or administrative
30 entity by interlocal agreement under s. 163.01(7), shall
31 provide the Auditor General, within 12 months after the end of
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1 its fiscal year, with an annual financial audit report of its
2 accounts and records and a written statement or explanation or
3 rebuttal concerning the auditor's comments, including
4 corrective action to be taken. The county audit shall be one
5 document that includes a separate audit of each county agency.
6 The county audit must include an audit of the deposits into
7 and expenditures from the Public Records Modernization Trust
8 Fund. The Auditor General shall tabulate the results of the
9 audits of the Public Records Modernization Trust Fund and
10 report a summary of the audits to the Legislature annually.
11 6.5. The governing body of a municipality, or a
12 special district, or charter school must establish an auditor
13 selection committee and competitive auditor selection
14 procedures. The governing board may elect to use its own
15 competitive auditor selection procedures or the procedures
16 outlined in subparagraph 7. 6.
17 7.6. The governing body of a noncharter county or
18 district school board that elects to use a certified public
19 accountant other than the Auditor General is responsible for
20 selecting an independent certified public accountant to audit
21 the county agencies of the county or district school board
22 according to the following procedure:
23 a. For each noncharter county, an auditor selection
24 committee must be established, consisting of the county
25 officers elected pursuant to s. 1(d), Art. VIII of the State
26 Constitution, and one member of the board of county
27 commissioners or its designee.
28 b. The committee shall publicly announce, in a uniform
29 and consistent manner, each occasion when auditing services
30 are required to be purchased. Public notice must include a
31 general description of the audit and must indicate how
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1 interested certified public accountants can apply for
2 consideration.
3 c. The committee shall encourage firms engaged in the
4 lawful practice of public accounting who desire to provide
5 professional services to submit annually a statement of
6 qualifications and performance data.
7 d. Any certified public accountant desiring to provide
8 auditing services must first be qualified pursuant to law. The
9 committee shall make a finding that the firm or individual to
10 be employed is fully qualified to render the required
11 services. Among the factors to be considered in making this
12 finding are the capabilities, adequacy of personnel, past
13 record, and experience of the firm or individual.
14 e. The committee shall adopt procedures for the
15 evaluation of professional services, including, but not
16 limited to, capabilities, adequacy of personnel, past record,
17 experience, results of recent external quality control
18 reviews, and such other factors as may be determined by the
19 committee to be applicable to its particular requirements.
20 f. The public must not be excluded from the
21 proceedings under this subparagraph.
22 g. The committee shall evaluate current statements of
23 qualifications and performance data on file with the
24 committee, together with those that may be submitted by other
25 firms regarding the proposed audit, and shall conduct
26 discussions with, and may require public presentations by, no
27 fewer than three firms regarding their qualifications,
28 approach to the audit, and ability to furnish the required
29 services.
30 h. The committee shall select no fewer than three
31 firms deemed to be the most highly qualified to perform the
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1 required services after considering such factors as the
2 ability of professional personnel; past performance;
3 willingness to meet time requirements; location; recent,
4 current, and projected workloads of the firms; and the volume
5 of work previously awarded to the firm by the agency, with the
6 object of effecting an equitable distribution of contracts
7 among qualified firms, provided such distribution does not
8 violate the principle of selection of the most highly
9 qualified firms. If fewer than three firms desire to perform
10 the services, the committee shall recommend such firms as it
11 determines to be qualified.
12 i. If the governing board receives more than one
13 proposal for the same engagement, the board may rank, in order
14 of preference, the firms to perform the engagement. The firm
15 ranked first may then negotiate a contract with the board
16 giving, among other things, a basis of its fee for that
17 engagement. If the board is unable to negotiate a
18 satisfactory contract with that firm, negotiations with that
19 firm shall be formally terminated, and the board shall then
20 undertake negotiations with the second-ranked firm. Failing
21 accord with the second-ranked firm, negotiations shall then be
22 terminated with that firm and undertaken with the third-ranked
23 firm. Negotiations with the other ranked firms shall be
24 undertaken in the same manner. The board, in negotiating with
25 firms, may reopen formal negotiations with any one of the
26 three top-ranked firms, but it may not negotiate with more
27 than one firm at a time. The board shall also negotiate on the
28 scope and quality of services. In making such determination,
29 the board shall conduct a detailed analysis of the cost of the
30 professional services required in addition to considering
31 their scope and complexity. For contracts over $50,000, the
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1 board shall require the firm receiving the award to execute a
2 truth-in-negotiation certificate stating that the rates of
3 compensation and other factual unit costs supporting the
4 compensation are accurate, complete, and current at the time
5 of contracting. Such certificate shall also contain a
6 description and disclosure of any understanding that places a
7 limit on current or future years' audit contract fees,
8 including any arrangements under which fixed limits on fees
9 will not be subject to reconsideration if unexpected
10 accounting or auditing issues are encountered. Such
11 certificate shall also contain a description of any services
12 rendered by the certified public accountant or firm of
13 certified public accountants at rates or terms that are not
14 customary. Any auditing service contract under which such a
15 certificate is required must contain a provision that the
16 original contract price and any additions thereto shall be
17 adjusted to exclude any significant sums by which the board
18 determines the contract price was increased due to inaccurate
19 or incomplete factual unit costs. All such contract
20 adjustments shall be made within 1 year following the end of
21 the contract.
22 j. If the board is unable to negotiate a satisfactory
23 contract with any of the selected firms, the committee shall
24 select additional firms, and the board shall continue
25 negotiations in accordance with this subsection until an
26 agreement is reached.
27 8.7. At the conclusion of the audit field work, the
28 independent certified public accountant shall discuss with the
29 head of each local governmental entity or the chair's designee
30 or with the chair of the district school board or the chair's
31 designee, or with the chair of the board of the charter school
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1 or the chair's designee, as appropriate, all of the auditor's
2 comments that will be included in the audit report. If the
3 officer is not available to discuss the auditor's comments,
4 their discussion is presumed when the comments are delivered
5 in writing to his or her office. The auditor shall notify each
6 member of the governing body of a local governmental entity
7 for which deteriorating financial conditions exist which may
8 cause a condition described in s. 218.503(1) to occur if
9 actions are not taken to address such conditions.
10 9.8. The officer's written statement of explanation or
11 rebuttal concerning the auditor's comments, including
12 corrective action to be taken, must be filed with the
13 governing body of the local governmental entity, or district
14 school board, or charter school within 30 days after the
15 delivery of the financial audit report.
16 10.9. The Auditor General, in consultation with the
17 Board of Accountancy, shall adopt rules for the form and
18 conduct of all financial audits subject to this section and
19 conducted by independent certified public accountants local
20 governmental entity audits. The rules for audits of local
21 governmental entities and district school boards must include,
22 but are not limited to, requirements for the reporting of
23 information necessary to carry out the purposes of the Local
24 Government Financial Emergencies Act as stated in s. 218.501.
25 11.10. Any local governmental entity or district
26 school board financial audit report required under
27 subparagraph 5. 4. or charter school financial audit report
28 required under subparagraph 2. and the officer's written
29 statement of explanation or rebuttal concerning the auditor's
30 comments, including corrective action to be taken, must be
31 submitted to the Auditor General within 45 days after delivery
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1 of the audit report to the local governmental entity, or
2 district school board, or charter school, but no later than 12
3 months after the end of the fiscal year. If the Auditor
4 General does not receive the financial audit report within the
5 prescribed period, he or she must notify the Legislative
6 Auditing Committee that the governmental entity has not
7 complied with this subparagraph. Following notification of
8 failure to submit the required audit report or items required
9 by rule adopted by the Auditor General, a hearing must be
10 scheduled by rule of the committee. After the hearing, the
11 committee shall determine which local governmental entities
12 will be subjected to further state action. If it finds that
13 one or more local governmental entities should be subjected to
14 further state action, the committee shall:
15 a. In the case of a local governmental entity, request
16 the Department of Revenue and the Department of Banking and
17 Finance to withhold any funds payable to such governmental
18 entity until the required financial audit is received by the
19 Auditor General.
20 b. In the case of a special district, notify the
21 Department of Community Affairs that the special district has
22 failed to provide the required audits. Upon receipt of
23 notification, the Department of Community Affairs shall
24 proceed pursuant to ss. 189.421 and 189.422.
25 12.11.a. The Auditor General, in consultation with the
26 Board of Accountancy, shall review all audit reports submitted
27 by local governmental entities or district school boards
28 pursuant to subparagraph 10. 9. The Auditor General shall
29 request any significant items that were omitted in violation
30 of a rule adopted by the Auditor General. The items must be
31 provided within 45 days after the date of the request. If the
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1 Auditor General does not receive the requested items, he or
2 she shall notify the Joint Legislative Auditing Committee.
3 b. The Auditor General shall notify the Governor and
4 the Joint Legislative Auditing Committee of any audit report
5 reviewed by the Auditor General which contains a statement
6 that the local governmental entity or district school board is
7 in a state of financial emergency as provided in s. 218.503.
8 If the Auditor General, in reviewing any audit report,
9 identifies additional information which indicates that the
10 local governmental entity or district school board may be in a
11 state of financial emergency as provided in s. 218.503, the
12 Auditor General shall request appropriate clarification from
13 the local governmental entity or district school board. The
14 requested clarification must be provided within 45 days after
15 the date of the request. If the Auditor General does not
16 receive the requested clarification, he or she shall notify
17 the Joint Legislative Auditing Committee. If, after obtaining
18 the requested clarification, the Auditor General determines
19 that the local governmental entity or district school board is
20 in a state of financial emergency as provided in s. 218.503,
21 he or she shall notify the Governor and the Joint Legislative
22 Auditing Committee.
23 c. The Auditor General shall annually compile and
24 transmit to the President of the Senate, the Speaker of the
25 House of Representatives, and the Joint Legislative Auditing
26 Committee a summary of significant findings and financial
27 trends identified in audits of local government entities
28 performed by the independent certified public accountants.
29 13.12. In conducting a performance audit of any
30 agency, the Auditor General shall use the Agency Strategic
31
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1 Plan of the agency in evaluating the performance of the
2 agency.
3 (b) The Legislative Auditing Committee may authorize
4 and direct the Auditor General to make a financial audit of
5 any municipality or independent agency or authority of any
6 municipality within the state, and the committee shall direct
7 the Auditor General to make a financial audit of any
8 municipality such audit whenever petitioned to do so by at
9 least 20 percent of the electors of that any municipality.
10 The supervisor of elections of the county in which the
11 municipality is located shall certify whether or not the
12 petition contains the signatures of at least 20 percent of the
13 electors of the municipality. After the completion of the
14 audit, the auditor General shall determine whether the
15 municipality has the fiscal resources necessary to pay the
16 cost of the audit. The municipality shall pay the cost of the
17 audit within 90 days after the Auditor General's determination
18 that the municipality has the available resources. If The
19 expenses of such audit shall be paid by the municipality and,
20 in the event the municipality fails to pay the cost of the
21 audit, the Department of Revenue shall, upon certification of
22 the Auditor General, withhold from that portion of the
23 municipal financial assistance trust fund for municipalities
24 which is derived from the cigarette tax imposed under chapter
25 210, and which is distributable to such municipality, a sum
26 sufficient to pay the cost of the audit and shall deposit that
27 sum into the General Revenue Fund of the state.
28 (c) The Auditor General shall at least every 2 years
29 make a performance audit of the local government financial
30 reporting system, which, for the purpose of this chapter,
31 means the reporting provisions of this subsection and
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1 subsection (4); s. 27.3455(1) and (2); part VII of chapter
2 112; s. 163.05; s. 166.241; chapter 189; parts III and V of
3 chapter 218; and s. 925.037(5). The performance audit shall
4 analyze each component of the reporting system separately and
5 analyze the reporting system as a whole. The purpose of such
6 an audit is to determine the accuracy, efficiency, and
7 effectiveness of the reporting system in achieving its goals
8 and objectives and to make recommendations to the local
9 governments, the Governor, and the Legislature as to how the
10 reporting system can be improved and how program costs can be
11 reduced. Such goals and objectives must include, but need not
12 be limited to, the timely, accurate, uniform, and
13 cost-effective accumulation of financial and other information
14 that can be used by the members of the Legislature and other
15 appropriate officials in order to:
16 1. Compare and contrast revenue sources and
17 expenditures of local governmental entities;
18 2. Assess the fiscal impact of the formation,
19 dissolution, and activity of special districts;
20 3. Evaluate the fiscal impact of state mandates on
21 local governmental entities;
22 4. Assess financial or economic conditions of local
23 governmental entities; and
24 5. Improve communication and coordination among state
25 agencies and local governmental entities.
26 (d) Whenever a local governmental entity requests the
27 Auditor General to conduct an audit of all or part of its
28 operations and the Auditor General conducts the audit under
29 his or her own authority or at the direction of the
30 Legislative Auditing Committee conducts the audit, the
31 expenses of the audit shall be paid for by the local
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1 governmental entity. The Auditor General shall estimate the
2 cost of the audit. Fifty percent of the cost estimate shall be
3 paid by the local governmental entity before the initiation of
4 the audit and deposited into the General Revenue Fund of the
5 state. After the completion of the audit, the Auditor General
6 shall forward the actual cost of the audit to the local
7 governmental entity. The local governmental entity shall remit
8 the remainder of the cost of the audit to the Auditor General
9 for deposit into the General Revenue Fund of the state. If the
10 local governmental entity fails to pay the cost of the audit,
11 the Auditor General shall notify the Legislative Auditing
12 Committee, which may implement the provisions specified in s.
13 11.45(3)(a)10.
14 (7)
15 (f) No later than 18 months after the release of a
16 performance audit report, the agencies which are the subject
17 of that report shall provide data and other information that
18 describes with specificity what the agencies have done to
19 respond to the recommendations contained in the report. The
20 Auditor General or the Office of Program Policy Analysis and
21 Government Accountability may verify the data and information
22 provided by the agencies. If the data and information
23 provided by the agencies are deemed sufficient and accurate,
24 the Auditor General or the Office of Program Policy Analysis
25 and Government Accountability shall report to the Joint
26 Legislative Auditing Committee and to the legislative standing
27 committees concerned with the subject areas of the audit. The
28 report shall include a summary of the agencies' responses, the
29 evaluation of those responses, and any recommendations deemed
30 to be appropriate. The follow-up report required by this
31 paragraph may be waived by joint action of the President of
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1 the Senate and the Speaker of the House of Representatives
2 upon the recommendation of the Director of the Office of
3 Program Policy Analysis and Government Accountability.
4 Section 3. All statutory powers, duties, and functions
5 related to investigating public assistance fraud are
6 transferred from the Auditor General to the Department of Law
7 Enforcement by a type two transfer, as defined in section
8 20.06, Florida Statutes, effective October 1, 1999.
9 Section 4. Section 11.50, Florida Statutes, is
10 transferred, renumbered as section 943.401, Florida Statutes,
11 and amended to read:
12 943.401 11.50 Division of Public Assistance Fraud.--
13 (1)(a) The Department of Law Enforcement Auditor
14 General shall investigate, on his or her own initiative or
15 when required by the Legislative Auditing Committee, public
16 assistance made under the provisions of chapter 409 or chapter
17 414. In the course of such investigation the Department of Law
18 Enforcement Auditor General shall examine all records,
19 including electronic benefits transfer records and make
20 inquiry of all persons who may have knowledge as to any
21 irregularity incidental to the disbursement of public moneys,
22 food stamps, or other items or benefits authorizations to
23 recipients.
24 (b) All public assistance recipients, as a condition
25 precedent to qualification for assistance under the provisions
26 of chapter 409 or chapter 414, shall first give in writing, to
27 the Agency for Health Care Administration, or the Department
28 of Health, and the Department of Children and Family
29 Rehabilitative Services, as appropriate, and to the Department
30 of Law Enforcement Division of Public Assistance Fraud,
31
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1 consent to make inquiry of past or present employers and
2 records, financial or otherwise.
3 (2) In the conduct of such investigation the
4 Department of Law Enforcement Auditor General may employ
5 persons having such qualifications as are useful in the
6 performance of this duty, and those individuals shall be
7 assigned to the Division of Public Assistance Fraud which is
8 hereby created within the office of the Auditor General.
9 (3) The results of such investigation shall be
10 reported by the Department of Law Enforcement Auditor General
11 to the appropriate legislative committees Auditing Committee,
12 the Agency for Health Care Administration, the Department of
13 Health, and the Department of Children and Family
14 Rehabilitative Services, and to such others as the Department
15 of Law Enforcement Legislative Auditing Committee or the
16 Auditor General may determine.
17 (4) The Department of Health and the Department of
18 Children and Family Rehabilitative Services shall report to
19 the Department of Law Enforcement Auditor General the final
20 disposition of all cases wherein action has been taken
21 pursuant to s. 414.39, based upon information furnished by the
22 Department of Law Enforcement Division of Public Assistance
23 Fraud.
24 (5) All lawful fees and expenses of officers and
25 witnesses, expenses incident to taking testimony and
26 transcripts of testimony and proceedings are requested by the
27 Legislative Auditing Committee or the Auditor General shall be
28 a proper charge to the Department of Law Enforcement
29 appropriation of the Auditor General. All payments for these
30 purposes shall be on vouchers approved by the Auditor General.
31
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1 (6) The provisions of this section shall be liberally
2 construed in order to carry out effectively the purposes of
3 this section in the interest of protecting public moneys and
4 other public property.
5 Section 5. Paragraph (b) of subsection (6) of section
6 402.3015, Florida Statutes, is amended to read:
7 402.3015 Subsidized child care program; purpose; fees;
8 contracts.--
9 (6)
10 (b) Child care services, unless directly operated by a
11 community child care coordinating agency, shall be provided
12 under a service agreement or by voucher, which ensures, to the
13 maximum extent possible, parental choice through flexibility
14 in child care arrangements and payment arrangements. When
15 used, a voucher must bear the name of the beneficiary and the
16 child care provider and, when redeemed, must bear the
17 signature of both the beneficiary and an authorized
18 representative of the child care provider. If it is determined
19 that a child care provider has provided any cash to the
20 beneficiary in return for receiving the voucher, the license
21 for each child care facility operated by the provider shall be
22 immediately revoked and any facility operated by the provider
23 is ineligible for relicensure for 3 years. Whether or not the
24 provider is licensed, the department shall refer the matter to
25 the Department of Law Enforcement Division of Public
26 Assistance Fraud of the Office of the Auditor General for
27 investigation.
28 Section 6. Subsection (2) of section 414.33, Florida
29 Statutes, is amended to read:
30 414.33 Violations of food stamp program.--
31
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1 (2) In addition, the department shall establish
2 procedures for referring to the Department of Law Enforcement
3 Division of Public Assistance Fraud within the Office of the
4 Auditor General any case that involves a suspected violation
5 of federal or state law or rules governing the administration
6 of the food stamp program.
7 Section 7. Section 414.34, Florida Statutes, is
8 amended to read:
9 414.34 Annual report concerning administrative
10 complaints and disciplinary actions involving food stamp
11 program violations.--The department shall prepare and submit a
12 report to the President of the Senate, the Speaker of the
13 House of Representatives, the chairs of the appropriate
14 legislative Health and Rehabilitative Services committees, and
15 the Department of Law Enforcement Division of Public
16 Assistance Fraud by January 1 of each year. In addition to
17 any other information the Legislature may require, the report
18 must include statistics and relevant information detailing:
19 (1) The number of complaints received and
20 investigated.
21 (2) The number of findings of probable cause made.
22 (3) The number of findings of no probable cause made.
23 (4) The number of administrative complaints filed.
24 (5) The disposition of all administrative complaints.
25 (6) The number of criminal complaints brought under s.
26 414.39, and their disposition.
27 (7) The status of the development and implementation
28 of rules governing the electronic benefits transfer program,
29 including any recommendations for statutory changes.
30 Section 8. Subsection (9) of section 414.39, Florida
31 Statutes, is amended to read:
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1 414.39 Fraud.--
2 (9) All records relating to investigations of public
3 assistance fraud in the custody of the department and the
4 Agency for Health Care Administration are available for
5 examination by the Department of Law Enforcement Division of
6 Public Assistance Fraud of the office of the Auditor General
7 pursuant to s. 11.50 and are admissible into evidence in
8 proceedings brought under this section as business records
9 within the meaning of s. 90.803(6).
10 Section 9. Section 414.40, Florida Statutes, is
11 amended to read:
12 414.40 Stop Inmate Fraud Program established;
13 guidelines.--
14 (1) There is created within the Department of Law
15 Enforcement Division of Public Assistance Fraud of the Office
16 of the Auditor General a Stop Inmate Fraud Program.
17 (2) The Department of Law Enforcement division is
18 directed to implement the Stop Inmate Fraud Program in
19 accordance with the following guidelines:
20 (a) The program shall establish procedures for sharing
21 public records not exempt from the public records law among
22 social services agencies regarding the identities of persons
23 incarcerated in state correctional institutions, as defined in
24 s. 944.02(6), or in county, municipal, or regional jails or
25 other detention facilities of local governments under chapter
26 950 or chapter 951 who are wrongfully receiving public
27 assistance benefits or entitlement benefits.
28 (b) Pursuant to these procedures, the program shall
29 have access to records containing correctional information not
30 exempt from the public records law on incarcerated persons
31 which have been generated as criminal justice information. As
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1 used in this paragraph, the term "record" is defined as
2 provided in s. 943.045(7), and the term "criminal justice
3 information" is defined as provided in s. 943.045(3).
4 (c) Database searches shall be conducted of the inmate
5 population at each correctional institution or other detention
6 facility. A correctional institution or a detention facility
7 shall provide the Stop Inmate Fraud Program with the
8 information necessary to identify persons wrongfully receiving
9 benefits in the medium requested by the Stop Inmate Fraud
10 Program if the correctional institution or detention facility
11 maintains the information in that medium.
12 (d) Data obtained from correctional institutions or
13 other detention facilities shall be compared with the client
14 files of the Department of Children and Family Services, the
15 Department of Labor and Employment Security, and other state
16 or local agencies as needed to identify persons wrongfully
17 obtaining benefits. Data comparisons shall be accomplished
18 during periods of low information demand by agency personnel
19 to minimize inconvenience to the agency.
20 (e) Results of data comparisons shall be furnished to
21 the appropriate office for use in the county in which the data
22 originated. The program may provide reports of the data it
23 obtains to appropriate state, federal, and local government
24 agencies or governmental entities, including, but not limited
25 to:
26 1. The Child Support Enforcement Program of the
27 Department of Revenue, so that the data may be used as locator
28 information on persons being sought for purposes of child
29 support.
30
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1 2. The Social Security Administration, so that the
2 data may be used to reduce federal entitlement fraud within
3 the state.
4 (f) Reports by the program to another agency or entity
5 shall be generated bimonthly, or as otherwise directed, and
6 shall be designed to accommodate that agency's or entity's
7 particular needs for data.
8 (g) Only those persons with active cases, or with
9 cases that were active during the incarceration period, shall
10 be reported, in order that the funding agency or entity, upon
11 verification of the data, may take whatever action is deemed
12 appropriate.
13 (h) For purposes of program review and analysis, each
14 agency or entity receiving data from the program shall submit
15 reports to the program which indicate the results of how the
16 data was used.
17 Section 10. Section 951.28, Florida Statutes, is
18 amended to read:
19 951.28 Transmitting prisoner information to reduce
20 public assistance fraud.--Upon consultation with the
21 Department of Law Enforcement Division of Public Assistance
22 Fraud of the Office of the Auditor General and the Social
23 Security Administration, the county sheriff or chief
24 correctional officer or his or her designee shall establish
25 and implement a process to submit to the Social Security
26 Administration, directly or indirectly, sufficient and
27 necessary information to identify incarcerated persons who are
28 wrongfully receiving entitlement benefits and payments.
29 Section 11. Section 373.589, Florida Statutes, is
30 amended to read:
31
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1 373.589 Water management district audit by Auditor
2 General.--Each water management district shall have an annual
3 financial audit of its accounts and records as provided in s.
4 11.45. A copy of the audit shall be filed with the Governor,
5 the Department of Environmental Protection, the Auditor
6 General, the governing board of the district, and the clerks
7 of the circuit courts of each county within or partly within
8 the district. At the direction of the Governor, audit of the
9 district's accounts may be made from time to time by the
10 Auditor General, and such audit shall be within the authority
11 of said Auditor General, to make. Copy of such audit shall be
12 furnished the Governor and the governing board of the
13 district, and a copy shall be filed with the clerks of the
14 circuit courts of each county within or partly within said
15 district. The expense of said audit shall be paid by the
16 district upon a statement thereof rendered to the district by
17 the Auditor General. Payment of the amount thereof shall be
18 made to the State Department of Banking and Finance to be
19 entered in and to reimburse the account of the Auditor General
20 so as not to reduce the legislative appropriation for said
21 Auditor General.
22 Section 12. Subsection (7) of section 195.096, Florida
23 Statutes, is amended to read:
24 195.096 Review of assessment rolls.--
25 (7) The Auditor General shall have the responsibility
26 to perform performance audits of the administration of ad
27 valorem tax laws by the department pursuant to the general
28 authority granted in chapter 11. Such performance audits
29 shall be conducted triennially biennially following completion
30 of reviews pursuant to this section. The performance audit
31 conducted pursuant to this subsection shall be formally
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1 submitted to the Legislature no later than April 1, on a
2 triennial biennial basis, reporting on the activities of the
3 ad valorem tax program of the Department of Revenue related to
4 the ad valorem tax rolls. The Auditor General shall include,
5 for at least four counties so reviewed, findings as to the
6 accuracy of assessment procedures, projections, and
7 computations made by the division, utilizing the same
8 generally accepted appraisal standards and procedures to which
9 the division and the property appraisers are required to
10 adhere. However, the report shall not include any findings or
11 statistics related to any ad valorem tax roll which is in
12 litigation between the state and county officials at the time
13 the report is to be issued.
14 Section 13. Subsection (1) of section 232.44, Florida
15 Statutes, is amended to read:
16 232.44 Audit of records of nonprofit corporations and
17 associations handling interscholastic activities.--
18 (1) Each The Auditor General shall, at least every 6
19 months, audit the books and records of any nonprofit
20 association or corporation that which operates for the purpose
21 of supervising and controlling interscholastic activities of
22 the public high schools in the state and whose membership is
23 composed of duly certified representatives of public high
24 schools in the state, and whose rules and regulations are
25 established by members thereof, shall have an annual financial
26 audit of its accounts and records by an independent certified
27 public accountant retained by it and paid from its funds. The
28 accountant shall furnish a copy of the audit to the Auditor
29 General for review.
30 Section 14. Section 946.516, Florida Statutes, is
31 amended to read:
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1 946.516 Report to Governor, and Legislature, and
2 Auditor General by the corporation; Department of Corrections
3 report; annual financial audit report to Governor and
4 Legislature by Auditor General.--
5 (1) The corporation shall submit to the Governor and
6 the Legislature, on or before January 1 of each year, a report
7 on the status of the correctional work programs, including,
8 but not limited to, the proposed use of the profits from such
9 programs, a breakdown of the amount of noninmate labor used,
10 work subcontracted to other vendors, use of consultants,
11 finished goods purchased for resale, and the number of inmates
12 working in the correctional work programs at the time of such
13 report. In addition, the corporation shall submit to the
14 department, the Governor, and the Legislature, and the Auditor
15 General an annual independently audited financial audit report
16 statement and such other information as may be requested by
17 the Legislature, together with recommendations relating to
18 provisions for reasonable tax incentives to private
19 enterprises which employ inmates, parolees, or former inmates
20 who have participated in correctional work programs.
21 (2) The department shall include, as a portion of its
22 annual report, a report on postrelease job placement and the
23 rate of subsequent contact with the correctional system for
24 those inmates who have participated in the correctional work
25 programs operated by the corporation and by the department.
26 (3) The corporation shall have an annual financial
27 audit of its accounts and records by an independent certified
28 public accountant retained by it and paid from its funds. The
29 Auditor General or the director of the Office of Program
30 Policy Analysis and Government Accountability may, pursuant to
31 his or her own authority or at the direction of the Joint
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1 Legislative Auditing Committee, conduct an audit of the
2 corporation. The Auditor General shall biennially conduct a
3 financial and performance audit of the corporation, which
4 shall be conducted in conjunction with an independent audit
5 conducted by the auditors of the corporation. The Auditor
6 General shall conduct additional audits upon the request of
7 the Joint Legislative Auditing Committee.
8 (4) The corporation shall be governed by the generally
9 accepted accounting principles as established by the Financial
10 Accounting Standards Board (FASB) in order to carry out the
11 intent of s. 946.502(2) and (5).
12 Section 15. Section 283.31, Florida Statutes, is
13 amended to read:
14 283.31 Records of executive agency publications.--Each
15 agency shall maintain a record of any publication the printing
16 of which costs in excess of the threshold amount provided in
17 s. 287.017 for CATEGORY THREE, at least part of which is paid
18 for by state funds appropriated by the Legislature. Such
19 record shall also contain the following: written
20 justification of the need for such publication, purpose of
21 such publication, legislative or administrative authority,
22 sources of funding, frequency and number of issues, and
23 reasons for deciding to have the publication printed in-house,
24 by another agency or the Legislature, or purchased on bid. In
25 addition, such record shall contain the comparative costs of
26 alternative printing methods when such costs were a factor in
27 deciding upon a method. The record of the corporation
28 operating the correctional industry printing program
29 Compliance with the provisions of this section shall be
30 included within the scope of audits performed by the Auditor
31 General on each agency, and such audits shall be performed not
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1 less than once every 3 years. The Auditor General shall also
2 conduct a financial-related and performance audit of the
3 corporation operating the correctional industry program. Such
4 audit shall be conducted once every 3 years, and the first
5 audit shall be for the period July 1, 1988, through June 30,
6 1990, to be completed prior to the 1991 regular legislative
7 session. Such audit shall include a review of the printing
8 that the corporation has done for state agencies. This review
9 shall include the cost of materials used, the cost of labor,
10 the cost of overhead, the amount of profit made by the
11 corporation for such printing, and whether the state agencies
12 that contract with the corporation for printing are prudently
13 determining the price paid for such printing. Such audits
14 shall be completed no later than the first day of the regular
15 legislative session.
16 Section 16. Subsection (5) of section 944.719, Florida
17 Statutes, is amended to read:
18 944.719 Adoption of rules, monitoring, and
19 reporting.--
20 (5) The Office of Program Policy Analysis and
21 Government Accountability Auditor General shall conduct a
22 performance audit, including a review of the annual financial
23 audit of the private entity and shall deliver a report to the
24 Legislature by February April 1 of the third first year
25 following any contract awarded by the department for the
26 operation of a correctional facility by a private vendor.
27 (a) The report shall determine the reasonableness of
28 the cost analysis procedures used by the department for
29 comparing services provided under the contract and for
30 comparing the quality of the services provided under the
31
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1 contract with the costs and quality of similar services
2 provided by the department.
3 (b) In preparing the report, the office Auditor
4 General shall consider, in addition to other factors he or she
5 determines are significant:
6 1. The extent to which the private vendor and the
7 department have complied with the terms of the contract and
8 ss. 944.710-944.719.
9 2. The wages and benefits that are provided to the
10 staff of the private correctional facility as compared to
11 wages and benefits provided to employees of the department
12 performing comparable tasks.
13 Section 17. Paragraph (a) of subsection (3) and
14 subsection (6) of section 11.511, Florida Statutes, are
15 amended and subsection (7) is added to that section, to read:
16 11.511 Director of the Office of Program Policy
17 Analysis and Government Accountability; appointment;
18 employment of staff; powers and duties.--
19 (3)(a) Within available funds, The director shall make
20 all spending decisions under the annual operating budget
21 approved by the President of the Senate and the Speaker of the
22 House of Representatives. The director shall employ and set
23 the compensation of such professional, technical, legal, and
24 clerical staff as may be necessary to perform all the
25 requirements of this section and s. 11.513, in accordance with
26 the policies and procedures of the Legislative Auditing
27 Committee, and may remove these personnel. The staff must be
28 chosen to provide a broad background of experience and
29 expertise and, to the maximum extent possible, to represent a
30 range of disciplines that includes law, engineering, public
31
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1 administration, environmental science, policy science,
2 economics, sociology, and philosophy.
3 (6) The director, with the consent of the Legislative
4 Auditing Committee, may enter into contracts on behalf of the
5 Office of Program Policy Analysis and Government
6 Accountability. However, the director may enter into contracts
7 that have been approved in the annual operating budget without
8 the consent of the committee.
9 (7) The director, with the consent of the President of
10 the Senate and the Speaker of the House of Representatives,
11 may modify the work schedule of the office in order to
12 concentrate its efforts on agency programs that are determined
13 to have high oversight priority. The modification may include
14 reduction or elimination of recurring performance audits
15 existing in law on July 1, 1999, but which do not appear to be
16 of critical interest to the Legislature. The director may at
17 any time conduct a performance review of a governmental entity
18 created by law.
19 Section 18. Subsection (4) of section 11.513, Florida
20 Statutes, is amended, and subsection (8) is added to that
21 section, to read:
22 11.513 Program evaluation and justification review.--
23 (4) No later than December July 1 of the second year
24 following the year in which an agency begins operating under a
25 performance-based program budget, the Office of Program Policy
26 Analysis and Government Accountability shall submit a report
27 of evaluation and justification review findings and
28 recommendations to the President of the Senate, the Speaker of
29 the House of Representatives, the chairpersons of the
30 appropriate substantive committees, the chairpersons of the
31 appropriations committees, the Legislative Auditing Committee,
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1 the Governor, the head of each state agency that was the
2 subject of the evaluation and justification review, and the
3 head of any state agency that is substantially affected by the
4 findings and recommendations.
5 (8) If recommended by the director of the Office of
6 Program Policy Analysis and Government Accountability, the
7 President of the Senate and the Speaker of the House of
8 Representatives may jointly direct that any program evaluation
9 and justification review existing on July 1, 1999, be
10 postponed to allow the Office of Program Policy Analysis and
11 Government Accountability to conduct a review of another
12 program considered more urgent.
13 Section 19. Subsections (6) and (7), paragraph (a) of
14 subsection (8), and paragraph (f) of subsection (9) of section
15 112.3187, Florida Statutes, are amended to read:
16 112.3187 Adverse action against employee for
17 disclosing information of specified nature prohibited;
18 employee remedy and relief.--
19 (6) TO WHOM INFORMATION DISCLOSED.--The information
20 disclosed under this section must be disclosed to any agency
21 or federal government entity having the authority to
22 investigate, police, manage, or otherwise remedy the violation
23 or act, including, but not limited to, the Office of the Chief
24 Inspector General, an agency inspector general or the employee
25 designated as agency inspector general under s. 112.3189(1) or
26 inspectors general under s. 20.055, the Office of the Public
27 Counsel, and the whistle-blower's hotline created under s.
28 112.3189. However, for disclosures concerning a local
29 governmental entity, including any regional, county, or
30 municipal entity, special district, community college
31 district, or school district or any political subdivision of
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1 any of the foregoing, the information must be disclosed to a
2 chief executive officer as defined in s. 447.203(9) or other
3 appropriate local official.
4 (7) EMPLOYEES AND PERSONS PROTECTED.--This section
5 protects employees and persons who disclose information on
6 their own initiative in a written and signed complaint; who
7 are requested to participate in an investigation, hearing, or
8 other inquiry conducted by any agency or federal government
9 entity; who refuse to participate in any adverse action
10 prohibited by this section; or who initiate a complaint
11 through the whistle-blower's hotline; or employees who file
12 any written complaint to their supervisory officials or
13 employees who submit a complaint to the Chief Inspector
14 General in the Executive Office of the Governor or, to the
15 employee designated as agency inspector general under s.
16 112.3189(1), or to the Office of the Public Counsel. The
17 provisions of this section may not be used by a person while
18 he or she is under the care, custody, or control of the state
19 correctional system or, after release from the care, custody,
20 or control of the state correctional system, with respect to
21 circumstances that occurred during any period of
22 incarceration. No remedy or other protection under ss.
23 112.3187-112.31895 applies to any person who has committed or
24 intentionally participated in committing the violation or
25 suspected violation for which protection under ss.
26 112.3187-112.31895 is being sought.
27 (8) REMEDIES.--
28 (a) Any employee of or applicant for employment with
29 any state agency, as the term "state agency" is defined in s.
30 216.011, who is discharged, disciplined, or subjected to other
31 adverse personnel action, or denied employment, because he or
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1 she engaged in an activity protected by this section may file
2 a complaint, which complaint must be made in accordance with
3 s. 112.31895. Upon receipt of notice from the Department of
4 Legal Affairs Public Counsel of termination of the
5 investigation, the complainant may elect to pursue the
6 administrative remedy available under s. 112.31895 or bring a
7 civil action within 180 days after receipt of the notice.
8 (9) RELIEF.--In any action brought under this section,
9 the relief must include the following:
10 (f) Temporary reinstatement to the employee's former
11 position or to an equivalent position, pending the final
12 outcome on the complaint, if an employee complains of being
13 discharged in retaliation for a protected disclosure and if a
14 court of competent jurisdiction or the Department of Legal
15 Affairs Public Counsel, as applicable under s. 112.31895,
16 determines that the disclosure was not made in bad faith or
17 for a wrongful purpose or occurred after an agency's
18 initiation of a personnel action against the employee which
19 includes documentation of the employee's violation of a
20 disciplinary standard or performance deficiency. This
21 paragraph does not apply to an employee of a municipality.
22 Section 20. Paragraph (a) of subsection (2) of section
23 112.3188, Florida Statutes, is amended to read:
24 112.3188 Confidentiality of information given to the
25 Chief Inspector General, internal auditors, inspectors
26 general, local chief executive officers, or other appropriate
27 local officials.--
28 (2)(a) Except as specifically authorized by s.
29 112.3189, all information received by the Chief Inspector
30 General or an agency inspector general or information produced
31 or derived from fact-finding or other investigations conducted
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1 by the Department of Legal Affairs, the Office of the Public
2 Counsel, or the Department of Law Enforcement is confidential
3 and exempt from s. 119.07(1) if the information is being
4 received or derived from allegations as set forth in paragraph
5 (1)(a) or paragraph (1)(b), and an investigation is active.
6 Section 21. Section 112.31895, Florida Statutes, is
7 amended to read:
8 112.31895 Investigative procedures in response to
9 prohibited personnel actions.--
10 (1)(a) If a disclosure under s. 112.3187 includes or
11 results in alleged retaliation by an employer, the employee or
12 former employee of, or applicant for employment with, a state
13 agency, as defined in s. 216.011, that is so affected may file
14 a complaint alleging a prohibited personnel action, which
15 complaint must be made by filing a written complaint with the
16 Office of the Chief Inspector General in the Executive Office
17 of the Governor or, the Department of Legal Affairs, or the
18 Office of the Public Counsel, no later than 60 days after the
19 prohibited personnel action.
20 (b) Within three working days after receiving a
21 complaint under this section, the office or officer receiving
22 the complaint shall acknowledge receipt of the complaint and
23 provide copies of the complaint and any other preliminary
24 information available concerning the disclosure of information
25 under s. 112.3187 to each of the other parties named in
26 paragraph (a), which parties shall each acknowledge receipt of
27 such copies to the complainant.
28 (2) FACT FINDING.--The Department of Legal Affairs
29 shall:
30 (a) Receive any allegation of a personnel action
31 prohibited by s. 112.3187, including a proposed or potential
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1 action, and conduct informal fact finding regarding any
2 allegation under this section, to the extent necessary to
3 determine whether there are reasonable grounds to believe that
4 a prohibited personnel action under s. 112.3187 has occurred,
5 is occurring, or is to be taken.
6 (b) Notify the complainant, within 15 days after
7 receiving a complaint, that the complaint has been received by
8 the department.
9 (c) Within 90 days after receiving the complaint,
10 provide the Public Counsel, the agency head, and the
11 complainant with a fact-finding report that may include
12 recommendations to the parties or proposed resolution of the
13 complaint. The fact-finding report shall be presumed
14 admissible in any subsequent or related administrative or
15 judicial review.
16 (3) CORRECTIVE ACTION AND TERMINATION OF
17 INVESTIGATION.--
18 (a) The Department of Legal Affairs Public Counsel
19 established by s. 350.061, in accordance with this act and for
20 the sole purpose of this act, is empowered to:
21 1. Receive and investigate complaints from employees
22 alleging retaliation by state agencies, as the term "state
23 agency" is defined in s. 216.011.
24 2. Protect employees and applicants for employment
25 with such agencies from prohibited personnel practices under
26 s. 112.3187.
27 3. Petition for stays and petition for corrective
28 actions, including, but not limited to, temporary
29 reinstatement.
30 4. Recommend disciplinary proceedings pursuant to
31 investigation and appropriate agency rules and procedures.
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1 5. Coordinate with the Chief Inspector General in the
2 Executive Office of the Governor and the Department of Legal
3 Affairs to receive, review, and forward to appropriate
4 agencies, legislative entities, or the Department of Law
5 Enforcement disclosures of a violation of any law, rule, or
6 regulation, or disclosures of gross mismanagement,
7 malfeasance, misfeasance, nonfeasance, neglect of duty, or
8 gross waste of public funds.
9 6. Review rules pertaining to personnel matters issued
10 or proposed by the Department of Management Services, the
11 Public Employees Relations Commission, and other agencies,
12 and, if the Department of Legal Affairs Public Counsel finds
13 that any rule or proposed rule, on its face or as implemented,
14 requires the commission of a prohibited personnel practice,
15 provide a written comment to the appropriate agency.
16 7. Investigate, request assistance from other
17 governmental entities, and, if appropriate, bring actions
18 concerning, allegations of retaliation by state agencies under
19 subparagraph 1.
20 8. Administer oaths, examine witnesses, take
21 statements, issue subpoenas, order the taking of depositions,
22 order responses to written interrogatories, and make
23 appropriate motions to limit discovery, pursuant to
24 investigations under subparagraph 1.
25 9. Intervene or otherwise participate, as a matter of
26 right, in any appeal or other proceeding arising under this
27 section before the Public Employees Relations Commission or
28 any other appropriate agency, except that the Department of
29 Legal Affairs Public Counsel must comply with the rules of the
30 commission or other agency and may not seek corrective action
31
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1 or intervene in an appeal or other proceeding without the
2 consent of the person protected under ss. 112.3187-112.31895.
3 10. Conduct an investigation, in the absence of an
4 allegation, to determine whether reasonable grounds exist to
5 believe that a prohibited action or a pattern of prohibited
6 action has occurred, is occurring, or is to be taken.
7 (b) Within 15 days after receiving a complaint that a
8 person has been discharged from employment allegedly for
9 disclosing protected information under s. 112.3187, the
10 Department of Legal Affairs Public Counsel shall review the
11 information and determine whether temporary reinstatement is
12 appropriate under s. 112.3187(9)(f). If the Department of
13 Legal Affairs Public Counsel so determines, it he or she shall
14 apply for an expedited order from the appropriate agency or
15 circuit court for the immediate reinstatement of the employee
16 who has been discharged subsequent to the disclosure made
17 under s. 112.3187, pending the issuance of the final order on
18 the complaint.
19 (c) The Department of Legal Affairs Public Counsel
20 shall notify a complainant of the status of the investigation
21 and any action taken by the Public Counsel at such times as
22 the department Public Counsel considers appropriate.
23 (d) The Public Counsel shall review the fact-finding
24 reports submitted by the Department of Legal Affairs and may
25 rely upon the findings and recommendations of those reports.
26 (d)(e) If the Department of Legal Affairs Public
27 Counsel is unable to conciliate a complaint within 60 days
28 after receipt of the fact-finding report, the Department of
29 Legal Affairs Public Counsel shall terminate the
30 investigation. Upon termination of any investigation, the
31 Department of Legal Affairs Public Counsel shall notify the
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1 complainant and the agency head of the termination of the
2 investigation, providing a summary of relevant facts found
3 during the investigation and the reasons for terminating the
4 investigation. A written statement under this paragraph is
5 presumed admissible as evidence in any judicial or
6 administrative proceeding but is not admissible without the
7 consent of the complainant.
8 (e)(f)1. The Department of Legal Affairs Public
9 Counsel may request an agency or circuit court to order a
10 stay, on such terms as the court requires, of any personnel
11 action for 45 days if the Department of Legal Affairs Public
12 Counsel determines that reasonable grounds exist to believe
13 that a prohibited personnel action has occurred, is occurring,
14 or is to be taken. The Department of Legal Affairs Public
15 Counsel may request that such stay be extended for appropriate
16 periods of time.
17 2. If, in connection with any investigation, the
18 Department of Legal Affairs Public Counsel determines that
19 reasonable grounds exist to believe that a prohibited action
20 has occurred, is occurring, or is to be taken which requires
21 corrective action, the Department of Legal Affairs Public
22 Counsel shall report the determination together with any
23 findings or recommendations to the agency head and may report
24 that determination and those findings and recommendations to
25 the Governor and the Comptroller. The Department of Legal
26 Affairs Public Counsel may include in the report
27 recommendations for corrective action to be taken.
28 3. If, after 20 days, the agency does not implement
29 the recommended action, the Department of Legal Affairs Public
30 Counsel shall terminate the investigation and notify the
31 complainant of the right to appeal under subsection (4), or
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1 may petition the agency for corrective action under this
2 subsection.
3 4. If the Department of Legal Affairs Public Counsel
4 finds, in consultation with the Department of Legal Affairs or
5 the individual subject to the prohibited action, that the
6 agency has implemented the corrective action, the department
7 Public Counsel shall file such finding with the agency head,
8 together with any written comments that the individual
9 provides, and terminate the investigation.
10 (f)(g) If the Department of Legal Affairs Public
11 Counsel finds that there are no reasonable grounds to believe
12 that a prohibited personnel action has occurred, is occurring,
13 or is to be taken, the department he or she shall terminate
14 the investigation.
15 (g)(h)1. If, in connection with any investigation
16 under this section, it is determined that reasonable grounds
17 exist to believe that a criminal violation has occurred which
18 has not been previously reported, the Department of Legal
19 Affairs Public Counsel shall report this determination to the
20 Department of Law Enforcement and to the state attorney having
21 jurisdiction over the matter.
22 2. If an alleged criminal violation has been reported,
23 the Department of Legal Affairs Public Counsel shall confer
24 with the Department of Law Enforcement and the state attorney
25 before proceeding with the investigation of the prohibited
26 personnel action and may defer the investigation pending
27 completion of the criminal investigation and proceedings. The
28 Department of Legal Affairs Public Counsel shall inform the
29 complainant of the decision to defer the investigation and, if
30 appropriate, of the confidentiality of the investigation.
31
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1 (h)(i) If, in connection with any investigation under
2 this section, the Department of Legal Affairs Public Counsel
3 determines that reasonable grounds exist to believe that a
4 violation of a law, rule, or regulation has occurred, other
5 than a criminal violation or a prohibited action under this
6 section, the department Public Counsel may report such
7 violation to the head of the agency involved. Within 30 days
8 after the agency receives the report, the agency head shall
9 provide to the department Public Counsel a certification that
10 states that the head of the agency has personally reviewed the
11 report and indicates what action has been or is to be taken
12 and when the action will be completed.
13 (i)(j) During any investigation under this section,
14 disciplinary action may not be taken against any employee of a
15 state agency, as the term "state agency" is defined in s.
16 216.011, for reporting an alleged prohibited personnel action
17 that is under investigation, or for reporting any related
18 activity, or against any employee for participating in an
19 investigation without notifying the Department of Legal
20 Affairs Public Counsel.
21 (j)(k) The Department of Legal Affairs Public Counsel
22 may also petition for an award of reasonable attorney's fees
23 and expenses from a state agency, as the term "state agency"
24 is defined in s. 216.011, pursuant to s. 112.3187(9).
25 (4) RIGHT TO APPEAL.--
26 (a) Not more than 60 days after receipt of a notice of
27 termination of the investigation from the Department of Legal
28 Affairs Public Counsel, the complainant may file, with the
29 Public Employees Relations Commission, a complaint against the
30 employer-agency regarding the alleged prohibited personnel
31 action. The Public Employees Relations Commission shall have
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1 jurisdiction over such complaints under ss. 112.3187 and
2 447.503(4) and (5).
3 (b) Judicial review of any final order of the
4 commission shall be as provided in s. 120.68.
5 Section 22. Section 985.401, Florida Statutes, 1998
6 Supplement, is amended to read:
7 985.401 Juvenile Justice Accountability Board.--
8 (1) The Juvenile Justice Accountability Board shall be
9 composed of seven nine members appointed by the Governor.
10 Members of the board shall have direct experience and a strong
11 interest in juvenile justice issues. The authority to appoint
12 the board is allocated as follows:
13 (a) Three members appointed by the Governor.
14 (b) Three members appointed by the President of the
15 Senate.
16 (c) Three members appointed by the Speaker of the
17 House of Representatives.
18 (2)(a) A full term shall be 3 years, and the term for
19 each seat on the board commences on October 1 and expires on
20 September 30, without regard to the date of appointment. Each
21 appointing authority shall appoint a member to fill one of the
22 three vacancies that occurs with the expiration of terms on
23 September 30 of each year. A member is not eligible for
24 appointment to more than two full, consecutive terms. A
25 vacancy on the board shall be filled within 60 days after the
26 date on which the vacancy occurs. The Governor appointing
27 authority that made the original appointment shall make the
28 appointment to fill a vacancy that occurs for any reason other
29 than the expiration of a term, and the appointment shall be
30 for the remainder of the unexpired term.
31
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1 (b) The composition of the board must be broadly
2 reflective of the public and must include minorities and
3 women. The term "minorities" as used in this paragraph means a
4 member of a socially or economically disadvantaged group and
5 includes African Americans, Hispanics, and American Indians.
6 (c)(b) The board shall annually select a chairperson
7 from among its members.
8 (d)(c) The board shall meet at least once each
9 quarter. A member may not authorize a designee to attend a
10 meeting of the board in place of the member. A member who
11 fails to attend two consecutive regularly scheduled meetings
12 of the board, unless the member is excused by the chairperson,
13 shall be deemed to have abandoned the position, and the
14 position shall be declared vacant by the board.
15 (3)(a) The board members shall serve without
16 compensation, but are entitled to reimbursement for per diem
17 and travel expenses pursuant to s. 112.061.
18 (b) The board shall appoint an executive director and
19 other personnel who are exempt from part II of chapter 110,
20 relating to the Career Service System.
21 (b)(c) Effective July 1, 1999, the board and its staff
22 are is assigned, for the purpose of general oversight, to the
23 Department of Juvenile Justice Joint Legislative Auditing
24 Committee. The board shall develop a budget pursuant to
25 procedures established by the Joint Legislative Auditing
26 Committee.
27 (d) The composition of the board shall be broadly
28 reflective of the public and shall include minorities and
29 women. The term "minorities" as used in this paragraph means a
30 member of a socially or economically disadvantaged group that
31 includes African Americans, Hispanics, and American Indians.
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1 Members of the board shall have direct experience and a strong
2 interest in juvenile justice issues.
3 (4)(a) The board shall establish and operate a
4 comprehensive system to annually measure and report program
5 outcomes and effectiveness for each program operated by the
6 Department of Juvenile Justice or operated by a provider under
7 contract with the department. The system shall include a
8 standard methodology for interpreting the board's outcome
9 evaluation reports, using, where appropriate, the
10 performance-based program budgeting measures approved by the
11 Legislature. The methodology must include:
12 1. Common terminology and operational definitions for
13 measuring the performance of system administration, program
14 administration, program outputs, and client outcomes.
15 2. Program outputs for each group of programs within
16 each level of the juvenile justice continuum and specific
17 program outputs for each program or program type.
18 3. Specification of desired client outcomes and
19 methods by which to measure client outcomes for each program
20 operated by the department or by a provider under contract
21 with the department.
22 4. Recommended annual minimum thresholds of
23 satisfactory performance for client outcomes and program
24 outputs.
25
26 For the purposes of this section, the term "program" or
27 "program type" means an individual state-operated or
28 contracted facility, site, or service delivered to at-risk or
29 delinquent youth as prescribed in a contract, program
30 description, or program services manual; and the term "program
31 group" means a collection of programs or program types with
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1 sufficient similarity of function, services, and clientele to
2 permit appropriate comparisons among programs within the
3 program group.
4 (b) In developing the standard methodology, the board
5 shall consult with the department, the Office Division of
6 Economic and Demographic Research, contract service providers,
7 and other interested parties. It is the intent of the
8 Legislature that this effort result in consensus
9 recommendations, and, to the greatest extent possible,
10 integrate the goals and legislatively approved measures of
11 performance-based program budgeting provided in chapter
12 94-249, Laws of Florida, the quality assurance program
13 provided in s. 985.412, and the cost-effectiveness model
14 provided in s. 985.404(11). The board shall notify the Office
15 of Program Policy Analysis and Government Accountability of
16 any meetings to develop the methodology.
17 (c) The board shall annually submit its outcome
18 evaluation report to the Secretary of the Department of
19 Juvenile Justice, the Governor, and the Legislature by
20 February 15, which must describe:
21 1. The methodology for interpreting outcome
22 evaluations, including common terminology and operational
23 definitions.
24 2. The recommended minimum thresholds of satisfactory
25 performance for client outcomes and program outputs applicable
26 to the year for which the data are reported.
27 3. The actual client outcomes and program outputs
28 achieved by each program operated by the department or by a
29 provider under contract with the department, compared with the
30 recommended minimum thresholds of satisfactory performance for
31 client outcomes and program outputs for the year under review.
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1 The report shall group programs or program types with
2 similarity of function and services and make appropriate
3 comparisons between programs within the program group.
4 (d) The board shall use its evaluation research to
5 make advisory recommendations to the Legislature, the
6 Governor, and the department concerning the effectiveness and
7 future funding priorities of juvenile justice programs.
8 (e) The board shall annually review and revise the
9 methodology as necessary to ensure the continuing improvement
10 and validity of the evaluation process.
11 (5) The board shall:
12 (a) Review and recommend programmatic and fiscal
13 policies governing the operation of programs, services, and
14 facilities for which the Department of Juvenile Justice is
15 responsible.
16 (b) Monitor the development and implementation of
17 long-range juvenile justice policies, including prevention,
18 early intervention, diversion, adjudication, and commitment.
19 (c) Monitor all activities of the executive and
20 judicial branch and their effectiveness in implementing
21 policies pursuant to this chapter.
22 (d) Advise the President of the Senate, the Speaker of
23 the House of Representatives, the Governor, and the department
24 on matters relating to this chapter.
25 (e) In coordination with the Department of Juvenile
26 Justice, serve as a clearinghouse to provide information and
27 assistance to the district juvenile justice boards and county
28 juvenile justice councils.
29 (f) Hold public hearings and inform the public of
30 activities of the board and of the Department of Juvenile
31 Justice, as appropriate.
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1 (g) Monitor the delivery and use of services,
2 programs, or facilities operated, funded, regulated, or
3 licensed by the Department of Juvenile Justice for juvenile
4 offenders or alleged juvenile offenders, and for prevention,
5 diversion, or early intervention of delinquency, and to
6 develop programs to educate the citizenry about such services,
7 programs, and facilities and about the need and procedure for
8 siting new facilities.
9 (h) Contract for consultants as necessary and
10 appropriate. The board may apply for and receive grants for
11 the purposes of conducting research and evaluation activities.
12 (h)(i) Conduct such other activities as the board may
13 determine are necessary and appropriate to monitor the
14 effectiveness of the delivery of juvenile justice programs and
15 services under this chapter.
16 (i)(j) The board shall Submit an annual report to the
17 President of the Senate, the Speaker of the House of
18 Representatives, the Governor, and the secretary of the
19 department not later than February 15 of each calendar year,
20 summarizing the activities and reports of the board for the
21 preceding year, and any recommendations of the board for the
22 following year.
23 (6) Each state agency shall provide assistance when
24 requested by the board. The board shall have access to all
25 records, files, and reports that are material to its duties
26 and that are in the custody of a school board, a law
27 enforcement agency, a state attorney, a public defender, the
28 court, the Department of Children and Family Services, and the
29 department.
30 (7) Unless reenacted by the Legislature, this section
31 expires June 30, 2001.
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1 Section 23. Section 218.502, Florida Statutes, is
2 amended to read:
3 218.502 Definition.--As used in ss. 218.50-218.504,
4 the term "local governmental entity" means a county,
5 municipality, or special district, or district school board.
6 Section 24. Subsection (4) of section 284.50,
7 paragraph (f) of subsection (1) of section 475.045, and
8 section 985.07, Florida Statutes, are repealed.
9 Section 25. This act shall take effect July 1, 1999.
10
11 *****************************************
12 SENATE SUMMARY
13 Revises the legislative oversight responsibilities of the
Joint Legislative Auditing Committee, the Auditor
14 General, the Office of Program Policy Analysis and
Government Accountability, and the Office of Public
15 Counsel. Transfers the Division of Public Assistance
Fraud from the Auditor General to the Department of Law
16 Enforcement and the Juvenile Justice Accountability Board
from the Joint Legislative Auditing Committee to the
17 Department of Juvenile Justice.
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