Senate Bill sb2192
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Florida Senate - 2006 SB 2192
By Senator Lawson
6-1636-06
1 A bill to be entitled
2 An act relating to public records; amending s.
3 20.055, F.S.; providing an exemption from
4 public-records requirements for audit work
5 papers and reports and investigative work
6 papers and reports held by the inspector
7 general of a state agency in connection with an
8 active audit or investigation; specifying what
9 constitutes an active investigation; requiring
10 that a person who is the subject of a complaint
11 be provided a copy of the complaint and
12 supporting documents, except as otherwise
13 provided by law; providing for future
14 legislative review and repeal of the exemption;
15 providing a statement of public necessity;
16 providing an effective date.
17
18 Be It Enacted by the Legislature of the State of Florida:
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20 Section 1. Present subsections (7) and (8) of section
21 20.055, Florida Statutes, are redesignated as subsections (8)
22 and (9), respectively, subsection (5) of that section is
23 amended, and a new subsection (7) and subsection (10) are
24 added to that section, to read:
25 20.055 Agency inspectors general.--
26 (5) In carrying out the auditing duties and
27 responsibilities of this act, each inspector general shall
28 review and evaluate internal controls necessary to ensure the
29 fiscal accountability of the state agency. The inspector
30 general shall conduct financial, compliance, electronic data
31 processing, and performance audits of the agency and prepare
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Florida Senate - 2006 SB 2192
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1 audit reports of his or her findings. The scope and assignment
2 of the audits shall be determined by the inspector general;
3 however, the agency head may at any time direct the inspector
4 general to perform an audit of a special program, function, or
5 organizational unit. The performance of the audit shall be
6 under the direction of the inspector general, except that if
7 the inspector general does not possess the qualifications
8 specified in subsection (4), the director of auditing shall
9 perform the functions listed in this subsection.
10 (a) Such audits shall be conducted in accordance with
11 the current Standards for the Professional Practice of
12 Internal Auditing and subsequent Internal Auditing Standards
13 or Statements on Internal Auditing Standards published by the
14 Institute of Internal Auditors, Inc., or, where appropriate,
15 in accordance with generally accepted governmental auditing
16 standards. All audit reports issued by internal audit staff
17 shall include a statement that the audit was conducted
18 pursuant to the appropriate standards.
19 (b) Audit work papers and reports held by an inspector
20 general in connection with an audit conducted under this
21 section are exempt from s. 119.07(1) and s. 24(a), Art. I of
22 the State Constitution until the audit is complete or ceases
23 to be active to the extent that such work papers and reports
24 do not include information that has otherwise been made
25 confidential and exempt from disclosure under s. 119.07(1) and
26 s. 24(a), Art. I of the State Constitution. An audit is active
27 while the agency inspector general is proceeding with
28 reasonable dispatch and has a reasonable, good-faith belief
29 that audit conclusions will be reached and communicated to the
30 agency head.
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1 (c)(b) Audit workpapers and reports shall be public
2 records to the extent that they do not include information
3 which has been made confidential and exempt from the
4 provisions of s. 119.07(1) pursuant to law. However, When the
5 inspector general or a member of the staff receives from an
6 individual a complaint or information that falls within the
7 definition provided in s. 112.3187(5), the name or identity of
8 the individual shall not be disclosed to anyone else without
9 the written consent of the individual, unless the inspector
10 general determines that such disclosure is unavoidable during
11 the course of the audit or investigation.
12 (d)(c) The inspector general and the staff shall have
13 access to any records, data, and other information of the
14 state agency he or she deems necessary to carry out his or her
15 duties. The inspector general is also authorized to request
16 such information or assistance as may be necessary from the
17 state agency or from any federal, state, or local government
18 entity.
19 (e)(d) At the conclusion of each audit, the inspector
20 general shall submit preliminary findings and recommendations
21 to the person responsible for supervision of the program
22 function or operational unit who shall respond to any adverse
23 findings within 20 working days after receipt of the tentative
24 findings. Such response and the inspector general's rebuttal
25 to the response shall be included in the final audit report.
26 (f)(e) The inspector general shall submit the final
27 report to the agency head and to the Auditor General.
28 (g)(f) The Auditor General, in connection with the
29 independent postaudit of the same agency pursuant to s. 11.45,
30 shall give appropriate consideration to internal audit reports
31 and the resolution of findings therein. The Legislative
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1 Auditing Committee may inquire into the reasons or
2 justifications for failure of the agency head to correct the
3 deficiencies reported in internal audits that are also
4 reported by the Auditor General and shall take appropriate
5 action.
6 (h)(g) The inspector general shall monitor the
7 implementation of the state agency's response to any report on
8 the state agency issued by the Auditor General or by the
9 Office of Program Policy Analysis and Government
10 Accountability. No later than 6 months after the Auditor
11 General or the Office of Program Policy Analysis and
12 Government Accountability publishes a report on the state
13 agency, the inspector general shall provide a written response
14 to the agency head on the status of corrective actions taken.
15 The Inspector General shall file a copy of such response with
16 the Legislative Auditing Committee.
17 (i)(h) The inspector general shall develop long-term
18 and annual audit plans based on the findings of periodic risk
19 assessments. The plan, where appropriate, should include
20 postaudit samplings of payments and accounts. The plan shall
21 show the individual audits to be conducted during each year
22 and related resources to be devoted to the respective audits.
23 The Chief Financial Officer, to assist in fulfilling the
24 responsibilities for examining, auditing, and settling
25 accounts, claims, and demands pursuant to s. 17.03(1), and
26 examining, auditing, adjusting, and settling accounts pursuant
27 to s. 17.04, may utilize audits performed by the inspectors
28 general and internal auditors. For state agencies under the
29 Governor, the audit plans shall be submitted to the Governor's
30 Chief Inspector General. The plan shall be submitted to the
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1 agency head for approval. A copy of the approved plan shall be
2 submitted to the Auditor General.
3 (7) Investigative work papers and reports held by an
4 inspector general in connection with an investigation
5 conducted under this section are exempt from s. 119.07(1) and
6 s. 24(a), Art. I of the State Constitution until the
7 investigation is complete or ceases to be active to the extent
8 that such work papers and reports do not include information
9 that has otherwise been made confidential and exempt from
10 disclosure under s. 119.07(1) and s. 24(a), Art. I of the
11 State Constitution. An investigation is active while the
12 agency inspector general is proceeding with reasonable
13 dispatch and has a reasonable, good-faith belief that the
14 investigation may lead to the filing of an administrative,
15 civil, or criminal proceeding. Upon request, a person who is
16 the subject of a complaint shall be provided with a copy of
17 the written complaint and supporting documents, if any, which
18 contain the specific allegations made against him or her and
19 extrinsic evidence received as of the date of the request,
20 except for information that has otherwise been made
21 confidential and exempt from disclosure under s. 119.07(1) and
22 s. 24(a), Art. I of the State Constitution. However, when the
23 inspector general or a member of the staff receives from an
24 individual a complaint or information as described in s.
25 112.3187(5), the name or identity of the individual may not be
26 disclosed without the written consent of the individual unless
27 the inspector general determines that such disclosure is
28 unavoidable during the course of the investigation.
29 (10) Paragraph (b) of subsection (5) and subsection
30 (7) are subject to the Open Government Sunset Review Act in
31 accordance with s. 119.15, and shall stand repealed on October
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1 2, 2011, unless reviewed and saved from repeal through
2 reenactment by the Legislature.
3 Section 2. The Legislature finds that it is a public
4 necessity that audit work papers and reports and investigative
5 work papers and reports held by the inspector general of a
6 state agency in connection with an ongoing audit or
7 investigation be made confidential and exempt from disclosure
8 under section 119.07(1), Florida Statutes, and section 24(a),
9 Article I of the State Constitution except as otherwise
10 provided by law. The Legislature further finds that the public
11 policy provided by the changes to section 20.055, Florida
12 Statutes, will be best served if the confidentiality is
13 maintained of audit work papers and reports and investigative
14 work papers and reports of an inspector general.
15 Section 3. This act shall take effect upon becoming a
16 law.
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19 SENATE SUMMARY
20 Provides an exemption from public-records requirements
for audit work papers and reports and investigative work
21 papers and reports. Provides for future legislative
review and repeal. Provides a statement of public
22 necessity.
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