HB 1283 2003
1	A bill to be entitled
2	An act relating to the Consolidated Government of the City
3	of Jacksonville, Duval County; amending ch. 92-341, Laws
4	of Florida, as amended; clarifying the right of the
5	council auditor to audit all entities within the
6	consolidated government and all independent agencies and
7	county officers; providing an effective date.
8
9	Be It Enacted by the Legislature of the State of Florida:
10
11	Section 1. Section 5.10 of Article 5 of chapter 92-341,
12	Laws of Florida, as amended, is amended to read:
13	ARTICLE 5. THE COUNCIL
14	Section 5.10. Auditor.--The council shall appoint an
15	auditor who shall be a certified public accountant or public
16	accountant, as defined under the laws of Florida governing the
17	practice of public accountancy in Florida. This auditor shall be
18	the council auditor and shall be the head of the council
19	auditor's office which shall be a department of the legislative
20	branch of the consolidated government. The auditor shall be
21	responsible for the performance of the duties provided in this
22	section and such other duties as may be assigned him by the
23	council. The council auditor may be removed by the council and
24	the removal must be concurred in by a majority of the entire
25	membership of the council. The auditor shall:
26	(a) Have the authority toexamine the accounting systems
27	used by all offices and departments of the consolidated
28	government and all commissions, entities, andindependent
29	agencies, and advise the council as to whether all such systems
30	provide for full disclosure of the financial results and
31	adequate information for the management needs and budgetary
32	requests of each such office, department, board, and agency, and
33	any commissions or entities, whether presently in existence or
34	hereinafter created by the mayor, council, or Legislature,
35	including, without limitation, the sheriff, property appraiser,
36	supervisor of elections, tax collector, clerk of the circuit
37	court, Duval County School Board, JEA, Jacksonville Port
38	Authority, Jacksonville Airport Authority, Jacksonville Police
39	and Fire Pension Board of Trustees, Jacksonville Economic
40	Development Commission, Jacksonville Transportation Authority,
41	Duval County Housing Finance Authority, Jacksonville Housing and
42	Community Development Commission, Housing Community Development
43	Finance Authority, and the Jacksonville Children’s Commission.
44	(b) Have the authority toconduct a continuous internal
45	audit of the fiscal operations of the consolidated government
46	and all commissions, entities, and independent agencies, whether
47	presently in existence or hereinafter created by the mayor,
48	council, or Legislature, including, without limitation, the
49	sheriff, property appraiser, supervisor of elections, tax
50	collector, clerk of the circuit court, Duval County School
51	Board, JEA, Jacksonville Port Authority, Jacksonville Airport
52	Authority, Jacksonville Police and Fire Pension Board of
53	Trustees, Jacksonville Economic Development Commission,
54	Jacksonville Transportation Authority, Duval County Housing
55	Finance Authority, Jacksonville Housing and Community
56	Development Commission, Housing Community Development Finance
57	Authority, and the Jacksonville Children’s Commission.
58	(c) Submit such reports and financial statements to the
59	council as it may from time to time require.
60	(d) Render assistance to the independent auditor appointed
61	by the council under section 5.11 as agreed upon between him and
62	the independent auditor. This assistance shall be extended to
63	all special audits or limited examinations ordered by the
64	council under section 5.11.
65	(e) Do such other research as the council president, the
66	committee on finance or individual council member may request or
67	requireconcerning the financial or management affairs of the
68	consolidated government or of the agencies to which the council
69	makes miscellaneous appropriations, including any commissions or
70	entities, whether presently in existence or hereinafter created
71	by the mayor, council, or Legislature, including, without
72	limitation, the sheriff, property appraiser, supervisor of
73	elections, tax collector, clerk of the circuit court, Duval
74	County School Board, JEA, Jacksonville Port Authority,
75	Jacksonville Airport Authority, Jacksonville Police and Fire
76	Pension Board of Trustees, Jacksonville Economic Development
77	Commission, Jacksonville Transportation Authority, Duval County
78	Housing Finance Authority, Jacksonville Housing and Community
79	Development Commission, Housing Community Development Finance
80	Authority, and the Jacksonville Children’s Commission.
81
82	All nongovernmental agencies which receive funds from the City
83	of Jacksonville shall be subject to audit by the council
84	auditor's office in the event such audit is requested by the
85	council and the completion of this audit may be a condition
86	precedent to the release of appropriated funds to any such
87	nongovernmental agency. The term "nongovernmental agency" means
88	an agency that is not part of the legislative, executive, or
89	judicial branches of the government of the City of Jacksonville
90	or any of its independent agencies and includes agencies which
91	are private, public, or a combination of both.
92	Section 2. This act shall take effect upon becoming a law.