Senate Bill sb1632c1

    Florida Senate - 2006                           CS for SB 1632

    By the Committee on Governmental Oversight and Productivity;
    and Senator Bennett




    585-2083-06

  1                      A bill to be entitled

  2         An act relating to agency inspectors general;

  3         providing for a vendor or provider to respond

  4         to certain preliminary findings or

  5         recommendations of inspectors general and for

  6         inspectors general to rebut any such response;

  7         requiring inspectors general to include any

  8         such response or rebuttal in the final audit

  9         report; providing an effective date.

10  

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

12  

13         Section 1.  Paragraph (d) of subsection (5) of section

14  20.055, Florida Statutes, is amended to read:

15         20.055  Agency inspectors general.--

16         (5)  In carrying out the auditing duties and

17  responsibilities of this act, each inspector general shall

18  review and evaluate internal controls necessary to ensure the

19  fiscal accountability of the state agency. The inspector

20  general shall conduct financial, compliance, electronic data

21  processing, and performance audits of the agency and prepare

22  audit reports of his or her findings. The scope and assignment

23  of the audits shall be determined by the inspector general;

24  however, the agency head may at any time direct the inspector

25  general to perform an audit of a special program, function, or

26  organizational unit. The performance of the audit shall be

27  under the direction of the inspector general, except that if

28  the inspector general does not possess the qualifications

29  specified in subsection (4), the director of auditing shall

30  perform the functions listed in this subsection.

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CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2006                           CS for SB 1632
    585-2083-06




 1         (d)  At the conclusion of each audit, the inspector

 2  general shall submit preliminary findings and recommendations

 3  to the person responsible for supervision of the program

 4  function or operational unit who shall respond to any adverse

 5  findings within 20 working days after receipt of the tentative

 6  findings. In addition, if the preliminary findings or

 7  recommendations address issues concerning work being done by a

 8  vendor or provider under a contract with the agency, the

 9  inspector general shall submit those preliminary findings and

10  recommendations to the vendor or provider, who may respond to

11  any adverse findings within 20 working days after receipt of

12  the tentative findings. Such responses response and the

13  inspector general's rebuttal to the responses response shall

14  be included in the final audit report.

15         Section 2.  This act shall take effect July 1, 2006.

16  

17          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
18                         Senate Bill 1632

19                                 

20  Provides that at the conclusion of an audit, when an agency
    inspector general makes tentative findings concerning an
21  agency contractor, that the contractor must be provided with
    those findings and an opportunity to respond to the
22  preliminary findings, before the release of the final audit
    report. The response would then be included in the published
23  final report.

24  Deletes hearing provision.

25  Deletes provision requiring Chief Inspector General to develop
    procedures.
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CODING: Words stricken are deletions; words underlined are additions.