The Florida Senate

298.65  Auditing of district records by Auditor General, powers; penalties.--

(1)  The Governor may, when requested by a resolution adopted by the local governing authority of any district or subdistrict, direct an audit to be made by the Auditor General of the accounts, books and records of any district or subdistrict; and every officer and employee thereof shall furnish to the Auditor General or his or her assistants all books, records, information or any and all documents pertaining to the financial affairs of any such district. The district shall not be required to pay any of the costs of such examination. Upon the completion of the audit of any district, as herein provided, the Auditor General shall deliver one copy of the same to the Governor of the state and one copy to the board of commissioners, trustees or other governing body of the district so audited.

(2)  The Auditor General or his or her assistants may summon witnesses and administer oaths to them and inquire of them under oath as to any and all affairs concerning any such taxing district or its financial affairs; provided, that if any witness or person summoned fails to appear, or having appeared refuses to testify, or having testified, testifies falsely, the witness or person shall be guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083. Each and every officer, employee or agent of any such taxing district in the state, who refuses to furnish any information or to disclose any records requested and desired by the Auditor General, or his or her assistants, in auditing and checking the affairs of any such taxing district in the state, shall be guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.

History.--ss. 1, 2, ch. 16977, 1935; CGL 1936 Supp. 1522(4), (5), 7498(1); s. 8, ch. 69-82; s. 162, ch. 71-136; s. 27, ch. 79-5; s. 274, ch. 95-148.