The Florida Senate

11.46  Accounting procedures.--

(1)  Accounting systems and procedures referred to in this section mean those designed to fulfill the requirements of generally accepted governmental accounting principles and practices and good internal control and in keeping with generally accepted accounting forms, accounts, records, methods, and practices relating to colleges and universities, hospitals, institutions, and general government.

(2)  State officers and agencies referred to in this section mean any state agency as defined in ss. 11.40-11.47.

(3)  State officers and agencies shall at all times maintain proper accounting systems and procedures.

(4)  In addition to the postauditing functions of the Auditor General he or she shall have the following duties with respect to accounting systems and procedures:

(a)  To develop and promulgate an overall plan for management accounting and reporting designed to provide an economical and efficient management accounting system for state officers and agencies consistent with generally accepted governmental accounting principles, practices, and internal control, within the requirements and spirit of the laws of Florida;

(b)  Consistent with such overall plan, to expedite, guide, and assist in the installation of modern accounting and data processing systems and procedures in the offices administered by state officers and agencies;

(c)  To stimulate the building of competent and efficient accounting and internal audit organizations in the offices administered by state officers and agencies;

(d)  To provide to state officers and agencies consultation services on their financial and accounting systems and procedures and related problems;

(e)  To conduct field studies of fiscal and accounting problems of state officers and agencies;

(f)  Whenever in the Auditor General's judgment it is practicable, to develop and recommend uniform accounting systems and procedures for state officers and agencies insofar as their accounting and procedural requirements are similar; and

(g)  To report annually to the Legislative Auditing Committee concerning accounting systems and procedures employed by state officers and agencies.

(5)  If the Auditor General finds that any state officers and agencies have failed to install an adequate management accounting system he or she shall immediately report the findings in detail to the Legislative Auditing Committee, together with recommendations for corrective action.

History.--s. 7, ch. 69-82; s. 21, ch. 95-147; s. 3, ch. 99-2.