Section
20.055 F.S.
20.055 Agency inspectors general.--
(1) For the purposes of this section:
(a) "State agency" means each department created
pursuant to this chapter, and also includes the Executive Office of the Governor, the
Department of Military Affairs, the Parole Commission, the Board of Regents, the Game and
Fresh Water Fish Commission, the Public Service Commission, and the state courts system.
(b) "Agency head" means the Governor, a Cabinet
officer, a secretary as defined in s. 20.03(5), or an executive director as defined in s.
20.03(6). It also includes the chair of the Public Service Commission and the Chief
Justice of the State Supreme Court.
(2) The Office of Inspector General is hereby established
in each state agency to provide a central point for coordination of and responsibility for
activities that promote accountability, integrity, and efficiency in government. It shall
be the duty and responsibility of each inspector general, with respect to the state agency
in which the office is established, to:
(a) Advise in the development of performance measures,
standards, and procedures for the evaluation of state agency programs.
(b) Assess the reliability and validity of the information
provided by the state agency on performance measures and standards, and make
recommendations for improvement, if necessary, prior to submission of those measures and
standards to the Executive Office of the Governor pursuant to s. 216.0166(1).
(c) Review the actions taken by the state agency to improve
program performance and meet program standards and make recommendations for improvement,
if necessary.
(d) Provide direction for, supervise, and coordinate
audits, investigations, and management reviews relating to the programs and operations of
the state agency, except that when the inspector general does not possess the
qualifications specified in subsection (4), the director of auditing shall conduct such
audits.
(e) Conduct, supervise, or coordinate other activities
carried out or financed by that state agency for the purpose of promoting economy and
efficiency in the administration of, or preventing and detecting fraud and abuse in, its
programs and operations.
(f) Keep such agency head informed concerning fraud,
abuses, and deficiencies relating to programs and operations administered or financed by
the state agency, recommend corrective action concerning fraud, abuses, and deficiencies,
and report on the progress made in implementing corrective action.
(g) Ensure effective coordination and cooperation between
the Auditor General, federal auditors, and other governmental bodies with a view toward
avoiding duplication.
(h) Review, as appropriate, rules relating to the programs
and operations of such state agency and make recommendations concerning their impact.
(i) Ensure that an appropriate balance is maintained
between audit, investigative, and other accountability activities.
(3)(a) The inspector general shall be appointed by the
agency head. For agencies under the direction of the Governor, the appointment shall be
made after notifying the Governor in writing, at least 7 days prior to an offer of
employment, of the agency head's intention to hire the inspector general.
(b) Each inspector general shall report to and be under the
general supervision of the agency head and shall not be subject to supervision by any
other employee of the state agency. The inspector general shall be appointed without
regard to political affiliation.
(c) An inspector general may be removed from office by the
agency head. For agencies under the direction of the Governor, the agency head shall
notify the Governor, in writing, of the intention to terminate the inspector general at
least 7 days prior to the removal. For state agencies under the direction of the Governor
and Cabinet, the agency head shall notify the Governor and Cabinet in writing of the
intention to terminate the inspector general at least 7 days prior to the removal.
(d) The agency head shall not prevent or prohibit the
inspector general or director of auditing from initiating, carrying out, or completing any
audit or investigation.
(4) To ensure that state agency audits are performed in
accordance with applicable auditing standards, the inspector general or the director of
auditing within the inspector general's office shall possess the following qualifications:
(a) A bachelor's degree from an accredited college or
university with a major in accounting, or with a major in business which includes five
courses in accounting, and 5 years of experience as an internal auditor or independent
postauditor, electronic data processing auditor, accountant, or any combination thereof.
The experience shall at a minimum consist of audits of units of government or private
business enterprises, operating for profit or not for profit; or
(b) A master's degree in accounting, business
administration, or public administration from an accredited college or university and 4
years of experience as required in paragraph (a); or
(c) A certified public accountant license issued pursuant
to chapter 473 or a certified internal audit certificate issued by the Institute of
Internal Auditors or earned by examination, and 4 years of experience as required in
paragraph (a).
(5) In carrying out the auditing duties and
responsibilities of this act, each inspector general shall review and evaluate internal
controls necessary to ensure the fiscal accountability of the state agency. The inspector
general shall conduct financial, compliance, electronic data processing, and performance
audits of the agency and prepare audit reports of his or her findings. The scope and
assignment of the audits shall be determined by the inspector general; however, the agency
head may at any time direct the inspector general to perform an audit of a special
program, function, or organizational unit. The performance of the audit shall be under the
direction of the inspector general, except that if the inspector general does not possess
the qualifications specified in subsection (4), the director of auditing shall perform the
functions listed in this subsection.
(a) Such audits shall be conducted in accordance with the
current Standards for the Professional Practice of Internal Auditing and subsequent
Internal Auditing Standards or Statements on Internal Auditing Standards published by the
Institute of Internal Auditors, Inc., or, where appropriate, in accordance with generally
accepted governmental auditing standards. All audit reports issued by internal audit staff
shall include a statement that the audit was conducted pursuant to the appropriate
standards.
(b) Audit workpapers and reports shall be public records to
the extent that they do not include information which has been made confidential and
exempt from the provisions of s. 119.07(1) pursuant to law. However, when the inspector
general or a member of the staff receives from an individual a complaint or information
that falls within the definition provided in s. 112.3187(5), the name or identity of the
individual shall not be disclosed to anyone else without the written consent of the
individual, unless the inspector general determines that such disclosure is unavoidable
during the course of the audit or investigation.
(c) The inspector general and the staff shall have access
to any records, data, and other information of the state agency he or she deems necessary
to carry out his or her duties. The inspector general is also authorized to request such
information or assistance as may be necessary from the state agency or from any federal,
state, or local government entity.
(d) At the conclusion of each audit, the inspector general
shall submit preliminary findings and recommendations to the person responsible for
supervision of the program function or operational unit who shall respond to any adverse
findings within 20 working days after receipt of the tentative findings. Such response and
the inspector general's rebuttal to the response shall be included in the final audit
report.
(e) The inspector general shall submit the final report to
the agency head and to the Auditor General.
(f) The Auditor General, in connection with the independent
postaudit of the same agency pursuant to s. 11.45, shall give appropriate consideration to
internal audit reports and the resolution of findings therein. The Legislative Auditing
Committee may inquire into the reasons or justifications for failure of the agency head to
correct the deficiencies reported in internal audits that are also reported by the Auditor
General and shall take appropriate action. The Auditor General shall also review a sample
of each agency's internal audit reports at least once every 3 years to determine
compliance with current Standards for the Professional Practice of Internal Auditing or,
if appropriate, generally accepted governmental auditing standards. If the Auditor General
finds that these standards have not been complied with, the Auditor General shall include
a statement of this fact in the audit report of the agency.
(g) The inspector general shall monitor the implementation
of the state agency's response to any audit of the state agency conducted by the Auditor
General pursuant to s. 11.45. No later than 6 months after the Auditor General publishes a
report of the audit of the state agency, the inspector general shall report to the agency
head on the status of corrective actions taken. A copy of such report shall be filed with
the Legislative Auditing Committee.
(h) The inspector general shall develop long-term and
annual audit plans based on the findings of periodic risk assessments. The plan, where
appropriate, should include postaudit samplings of payments and accounts. The plan shall
show the individual audits to be conducted during each year and related resources to be
devoted to the respective audits. The Comptroller, to assist in fulfilling the
responsibilities for examining, auditing, and settling accounts, claims, and demands
pursuant to s. 17.03(1), and examining, auditing, adjusting, and settling accounts
pursuant to s. 17.04, may utilize audits performed by the inspectors general and internal
auditors. For state agencies under the Governor, the audit plans shall be submitted to the
Governor's Chief Inspector General. The plan shall be submitted to the agency head for
approval. A copy of the approved plan shall be submitted to the Auditor General.
(6) In carrying out the investigative duties and
responsibilities specified in this section, each inspector general shall initiate,
conduct, supervise, and coordinate investigations designed to detect, deter, prevent, and
eradicate fraud, waste, mismanagement, misconduct, and other abuses in state government.
For these purposes, each state agency shall:
(a) Receive complaints and coordinate all activities of the
agency as required by the Whistle-blower's Act pursuant to ss. 112.3187-112.31895.
(b) Receive and consider the complaints which do not meet
the criteria for an investigation under the Whistle-blower's Act and conduct, supervise,
or coordinate such inquiries, investigations, or reviews as the inspector general deems
appropriate.
(c) Report expeditiously to the Department of Law
Enforcement or other law enforcement agencies, as appropriate, whenever the inspector
general has reasonable grounds to believe there has been a violation of criminal law.
(d) Conduct investigations and other inquiries free of
actual or perceived impairment to the independence of the inspector general or the
inspector general's office. This shall include freedom from any interference with
investigations and timely access to records and other sources of information.
(e) Submit in a timely fashion final reports on
investigations conducted by the inspector general to the agency head, except for
whistle-blower's investigations, which shall be conducted and reported pursuant to s.
112.3189.
(7) Each inspector general shall, not later than September
30 of each year, prepare an annual report summarizing the activities of the office during
the immediately preceding state fiscal year. The final report shall be furnished to the
agency head. Such report shall include, but need not be limited to:
(a) A description of activities relating to the
development, assessment, and validation of performance measures.
(b) A description of significant abuses and deficiencies
relating to the administration of programs and operations of the agency disclosed by
investigations, audits, reviews, or other activities during the reporting period.
(c) A description of the recommendations for corrective
action made by the inspector general during the reporting period with respect to
significant problems, abuses, or deficiencies identified.
(d) The identification of each significant recommendation
described in previous annual reports on which corrective action has not been completed.
(e) A summary of each audit and investigation completed
during the reporting period.
(8) Each agency inspector general shall, to the extent both
necessary and practicable, include on his or her staff individuals with electronic data
processing auditing experience.
History.--ss. 1, 2, ch. 86-131; s. 1,
ch. 87-30; ss. 1, 4, ch. 90-247; s. 18, ch. 91-282; s. 2, ch. 91-285; s. 7,
ch. 94-235; s. 1, ch. 94-340; s.
1315, ch. 95-147; s. 8, ch. 95-153; s. 8, ch. 95-312; s. 5, ch. 96-406; s. 15,
ch. 98-73.
