House Bill 3843

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    Florida House of Representatives - 1998                HB 3843

        By Representatives Tamargo, Littlefield, Crist, Ogles,
    Bradley, Culp, Byrd, Wallace, Miller, Safley and Murman





  1                      A bill to be entitled

  2         An act relating to the Hillsborough County

  3         Civil Service Board; amending chapter 96-519,

  4         Laws of Florida; adding mandatory components of

  5         performance audits; clarifying requirements for

  6         contracting for performance audits; providing

  7         an effective date.

  8

  9  Be It Enacted by the Legislature of the State of Florida:

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11         Section 1.  Section 20 of chapter 96-519, Laws of

12  Florida, is amended to read:

13         Section 20.  Performance audit.--The board is subject

14  to a performance audit every 4 years, with the first such

15  audit having been completed April 30, 1995, as follows:

16         (1)  For purposes of this act, the performance audit,

17  which shall be conducted in accordance with Government

18  Auditing Standards adopted by the United States Comptroller

19  General, must contain the following components:

20         (a)  An appraisal of management performance, including

21  the effectiveness of administration and the efficiency and

22  adequacy of the program the entity is authorized by law to

23  perform;

24         (b)  An assessment of adherence to general and special

25  law and any rules adopted thereunder;

26         (c)  The adequacy of operating controls and operating

27  procedures;

28         (d)  An assessment of relations with employees and the

29  public generally;

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  1         (e)  An examination and evaluation of alternative

  2  methods of providing program services or products more

  3  efficiently and effectively;

  4         (f)  Recommendations for changes required in general or

  5  special law which, if enacted, would enhance the efficiency

  6  and effectiveness of the program; and

  7         (g)  An assessment of financial impact, if any, of any

  8  of the recommendations contained in the final audit report;

  9         (h)  An assessment of progress made on the most recent

10  previous performance audit recommendations, if any; and

11         (i)(g)  A copy of the response received pursuant to

12  subparagraph (3)(b)3.

13         (2)  The audit may not be performed by any agency of

14  state or local government, with the exception of the Auditor

15  General as provided by general law.  However, this act may not

16  be construed to prohibit other audits authorized by law.

17         (3)(a)  In contracting for the audit, the governing

18  body of the board shall use standard procedures for any public

19  body when contracting for professional services, including,

20  but not limited to:

21         1.  Public notice which must include a general

22  description of the audit and must indicate how interested

23  firms or individuals can apply for consideration, including a

24  requirement that any such applicant must provide a statement

25  of qualifications and performance data announcement, in a

26  uniform and consistent manner, when auditing services are

27  required to be purchased, of a general description of the

28  audit and an indication of how interested parties may apply

29  for consideration;

30         2.  Adoption of procedures for the evaluation of

31  professional auditing services, including, but not limited to,

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  1  capabilities; adequacy and ability of professional personnel;

  2  past record; audit and other experience of the firm or

  3  responsible individual, including a statement that such firm

  4  or individual has met the required continuing professional

  5  educational requirements as prescribed by the Florida

  6  Department of Business and Professional Regulation, Board of

  7  Accountancy; results of its most recent external quality

  8  control review; basis for fees; ability to meet time

  9  requirements; and such other factors as are determined by the

10  board to be applicable to its particular requirements; and

11         3.  Making a finding that the firm or individual to be

12  employed is fully qualified pursuant to law and the adopted

13  evaluation procedures.

14         (b)  The contract shall be evidenced by a written

15  document embodying all provisions and conditions of the

16  procurement of such services, which must include, but is not

17  limited to:

18         1.  A provision that bills for fees or other

19  compensation for services or expenses be submitted in detail

20  with supporting documentation sufficient for a proper preaudit

21  and postaudit thereof;

22         2.  A provision that bills for any travel and per diem

23  expenses be submitted in accordance with section 112.061,

24  Florida Statutes;

25         3.  A provision that, at the conclusion of the audit,

26  the entity conducting the audit shall discuss the audit with

27  the chairman of the board and submit to that person

28  preliminary audit findings, including relevant supporting

29  documentation, if requested which may be included in the final

30  audit report. If the chairman is not available for receipt of

31  the audit findings, with any adverse findings clearly

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  1  designated as such, delivery thereof is presumed to be made

  2  when it is delivered to the board's executive office. The

  3  chairman shall submit to the entity conducting the audit,

  4  within 60 days after receipt of the preliminary findings, a

  5  written response concerning all such findings, including

  6  corrective action to be taken to preclude a recurrence of any

  7  adverse finding. Thereafter, a final audit report shall be

  8  issued which shall include the chairman's response and any

  9  rebuttal thereto by the entity conducting the audit;

10         4.  A provision that those workpapers necessary to

11  support the conclusions in the final audit report be retained

12  by the entity conducting the audit for a period of 2 years

13  following delivery of the final audit and be made available to

14  the board upon a vote of the majority of the governing body of

15  the board. The audit report, when final, shall be retained by

16  the board pursuant to chapter 119, Florida Statutes; and

17         5.  A provision that, upon completion of the audit,

18  sufficient copies shall be filed with the Office of the

19  Hillsborough County Legislative Delegation for distribution to

20  members of the delegation and that sufficient copies be

21  provided to the board to meet anticipated public demand for

22  copies of such audit.

23         (c)  If the audit is to be paid for by the Board of

24  County Commissioners of Hillsborough County, the contract

25  document may not be executed without the advice and consent of

26  the board of county commissioners, although the board may not

27  unreasonably withhold confirmation.

28         (4)  Funds shall be appropriated by the Board of County

29  Commissioners of Hillsborough County for payment of costs

30  incurred in connection with such audit. The Hillsborough

31  County Civil Service Board shall request the estimated funding

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  1  required for the audit in accordance with county budgeting

  2  procedures in a manner that will assure that the funds will be

  3  appropriated for that purpose during the fiscal year in which

  4  the audit is to be completed.

  5         (5)  One year after the date of the final audit report,

  6  the chairman of the board shall submit to the Office of the

  7  Hillsborough County Legislative Delegation a written statement

  8  of the status of recommendations and responses contained in

  9  the audit report.

10         (6)  If the Hillsborough County Board of County

11  Commissioners has ordered a performance audit pursuant to

12  general law by any appropriately qualified entity not a part

13  of county government which was completed within 2 years

14  before, or which will be completed within 3 months after,

15  April 30 of the year the performance audit under this section

16  is to be completed and that audit contains the mandatory

17  components contained in subsection (1) and the contract

18  requirements contained in subparagraphs (3)(b)3., 4., and 5.,

19  that audit may be used to fulfill the requirement for the

20  performance audit contained in special act. If an audit so

21  ordered is to be submitted to fulfill the requirements of

22  special act and will be completed after the April 30 deadline,

23  the board shall notify the Office of the Hillsborough County

24  Legislative Delegation by April 30 that the audit will be

25  delayed, the reason for the delay, and the date it will be

26  delivered, which date may not be later than July 31 in the

27  year in which the audit is due pursuant to special act.

28         Section 2.  This act shall take effect upon becoming a

29  law.

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