Florida Senate - 2014 SENATOR AMENDMENT
Bill No. CS for CS for SB 1328
Ì537198VÎ537198
LEGISLATIVE ACTION
Senate . House
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Floor: 1/AD/2R .
04/30/2014 03:02 PM .
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Senator Latvala moved the following:
1 Senate Amendment (with title amendment)
2
3 Delete everything after the enacting clause
4 and insert:
5 Section 1. Subsection (1) of section 14.32, Florida
6 Statutes, is amended to read:
7 14.32 Office of Chief Inspector General.—
8 (1) There is created in the Executive Office of the
9 Governor the Office of Chief Inspector General. The Chief
10 Inspector General is shall be responsible for promoting
11 accountability, integrity, and efficiency in the agencies under
12 the jurisdiction of the Governor. The Chief Inspector General
13 shall be appointed by and serve at the pleasure of the Governor.
14 However, upon a change in Governors or reelection of the
15 Governor, the Governor shall appoint, or may reappoint, a Chief
16 Inspector General before adjournment sine die of the first
17 regular session of the Legislature that convenes after such
18 change in Governors or reelection of the Governor.
19 Section 2. Subsections (2), (3), and (5), paragraph (c) of
20 subsection (7), and subsection (8) of section 20.055, Florida
21 Statutes, are amended to read:
22 20.055 Agency inspectors general.—
23 (2) The Office of Inspector General is hereby established
24 in each state agency to provide a central point for coordination
25 of and responsibility for activities that promote
26 accountability, integrity, and efficiency in government. It is
27 shall be the duty and responsibility of each inspector general,
28 with respect to the state agency in which the office is
29 established, to:
30 (a) Advise in the development of performance measures,
31 standards, and procedures for the evaluation of state agency
32 programs.
33 (b) Assess the reliability and validity of the information
34 provided by the state agency on performance measures and
35 standards, and make recommendations for improvement, if
36 necessary, before prior to submission of such information those
37 measures and standards to the Executive Office of the Governor
38 pursuant to s. 216.1827 216.0166(1).
39 (c) Review the actions taken by the state agency to improve
40 program performance and meet program standards and make
41 recommendations for improvement, if necessary.
42 (d) Provide direction for, supervise, and coordinate
43 audits, investigations, and management reviews relating to the
44 programs and operations of the state agency, except that when
45 the inspector general does not possess the qualifications
46 specified in subsection (4), the director of auditing shall
47 conduct such audits.
48 (e) Conduct, supervise, or coordinate other activities
49 carried out or financed by that state agency for the purpose of
50 promoting economy and efficiency in the administration of, or
51 preventing and detecting fraud and abuse in, its programs and
52 operations.
53 (f) Keep the such agency head or, for state agencies under
54 the jurisdiction of the Governor, the Chief Inspector General
55 informed concerning fraud, abuses, and deficiencies relating to
56 programs and operations administered or financed by the state
57 agency, recommend corrective action concerning fraud, abuses,
58 and deficiencies, and report on the progress made in
59 implementing corrective action.
60 (g) Ensure effective coordination and cooperation between
61 the Auditor General, federal auditors, and other governmental
62 bodies with a view toward avoiding duplication.
63 (h) Review, as appropriate, rules relating to the programs
64 and operations of such state agency and make recommendations
65 concerning their impact.
66 (i) Ensure that an appropriate balance is maintained
67 between audit, investigative, and other accountability
68 activities.
69 (j) Comply with the General Principles and Standards for
70 Offices of Inspector General as published and revised by the
71 Association of Inspectors General.
72 (3)(a) For state agencies under the jurisdiction of the
73 Cabinet or the Governor and Cabinet, the inspector general shall
74 be appointed by the agency head. For state agencies under the
75 jurisdiction direction of the Governor, the inspector general
76 shall be appointed by the Chief Inspector General. The agency
77 head or Chief Inspector General shall notify appointment shall
78 be made after notifying the Governor and the Chief Inspector
79 General in writing, at least 7 days prior to an offer of
80 employment, of his or her the agency head’s intention to hire
81 the inspector general at least 7 days before an offer of
82 employment. The inspector general shall be appointed without
83 regard to political affiliation.
84 (b) The Each inspector general shall report to and be under
85 the general supervision of the agency head and is shall not be
86 subject to supervision by any other employee of the state agency
87 in which the office is established. For state agencies under the
88 jurisdiction of the Governor, the inspector general shall be
89 under the general supervision of the agency head, shall report
90 to the Chief Inspector General, and may hire and remove staff
91 within the office of the inspector general in consultation with
92 the Chief Inspector General but independently of the agency. The
93 inspector general shall be appointed without regard to political
94 affiliation.
95 (c) For state agencies under the jurisdiction of the
96 Cabinet or the Governor and Cabinet, the An inspector general
97 may be removed from office by the agency head. For state
98 agencies under the jurisdiction direction of the Governor, the
99 inspector general may only be removed from office by the agency
100 head shall notify the Governor and the Chief Inspector General
101 for cause, including concerns regarding performance,
102 malfeasance, misfeasance, misconduct, or failure to carry out
103 his or her duties under this section. The Chief Inspector
104 General shall notify the Governor, in writing, of his or her the
105 intention to remove terminate the inspector general at least 21
106 7 days before prior to the removal. For state agencies under the
107 jurisdiction direction of the Governor and Cabinet, the agency
108 head shall notify the Governor and Cabinet in writing of his or
109 her the intention to remove terminate the inspector general at
110 least 21 7 days before prior to the removal. If the inspector
111 general disagrees with the removal, the inspector general may
112 present objections in writing to the Governor within the 21-day
113 period.
114 (d) The Governor, the Governor and Cabinet, the agency
115 head, or agency staff may shall not prevent or prohibit the
116 inspector general from initiating, carrying out, or completing
117 any audit or investigation.
118 (5) In carrying out the auditing duties and
119 responsibilities of this act, each inspector general shall
120 review and evaluate internal controls necessary to ensure the
121 fiscal accountability of the state agency. The inspector general
122 shall conduct financial, compliance, electronic data processing,
123 and performance audits of the agency and prepare audit reports
124 of his or her findings. The scope and assignment of the audits
125 shall be determined by the inspector general; however, the
126 agency head may at any time request direct the inspector general
127 to perform an audit of a special program, function, or
128 organizational unit. The performance of the audit shall be under
129 the direction of the inspector general, except that if the
130 inspector general does not possess the qualifications specified
131 in subsection (4), the director of auditing shall perform the
132 functions listed in this subsection.
133 (a) Such audits shall be conducted in accordance with the
134 current International Standards for the Professional Practice of
135 Internal Auditing as published by the Institute of Internal
136 Auditors, Inc., or, where appropriate, in accordance with
137 generally accepted governmental auditing standards. All audit
138 reports issued by internal audit staff shall include a statement
139 that the audit was conducted pursuant to the appropriate
140 standards.
141 (b) Audit workpapers and reports shall be public records to
142 the extent that they do not include information which has been
143 made confidential and exempt from the provisions of s. 119.07(1)
144 pursuant to law. However, when the inspector general or a member
145 of the staff receives from an individual a complaint or
146 information that falls within the definition provided in s.
147 112.3187(5), the name or identity of the individual may shall
148 not be disclosed to anyone else without the written consent of
149 the individual, unless the inspector general determines that
150 such disclosure is unavoidable during the course of the audit or
151 investigation.
152 (c) The inspector general and the staff shall have access
153 to any records, data, and other information of the state agency
154 he or she deems necessary to carry out his or her duties. The
155 inspector general may is also authorized to request such
156 information or assistance as may be necessary from the state
157 agency or from any federal, state, or local government entity.
158 (d) At the conclusion of each audit, the inspector general
159 shall submit preliminary findings and recommendations to the
160 person responsible for supervision of the program function or
161 operational unit who shall respond to any adverse findings
162 within 20 working days after receipt of the preliminary
163 findings. Such response and the inspector general’s rebuttal to
164 the response shall be included in the final audit report.
165 (e) At the conclusion of an audit in which the subject of
166 the audit is a specific entity contracting with the state or an
167 individual substantially affected, if the audit is not
168 confidential or otherwise exempt from disclosure by law, the
169 inspector general shall, consistent with s. 119.07(1), submit
170 the findings to the entity contracting with the state or the
171 individual substantially affected, who shall be advised in
172 writing that they may submit a written response within 20
173 working days after receipt of the findings. The response and the
174 inspector general’s rebuttal to the response, if any, must be
175 included in the final audit report.
176 (f) The inspector general shall submit the final report to
177 the agency head, and to the Auditor General, and, for state
178 agencies under the jurisdiction of the Governor, the Chief
179 Inspector General.
180 (g) The Auditor General, in connection with the independent
181 postaudit of the same agency pursuant to s. 11.45, shall give
182 appropriate consideration to internal audit reports and the
183 resolution of findings therein. The Legislative Auditing
184 Committee may inquire into the reasons or justifications for
185 failure of the agency head to correct the deficiencies reported
186 in internal audits that are also reported by the Auditor General
187 and shall take appropriate action.
188 (h) The inspector general shall monitor the implementation
189 of the state agency’s response to any report on the state agency
190 issued by the Auditor General or by the Office of Program Policy
191 Analysis and Government Accountability. No later than 6 months
192 after the Auditor General or the Office of Program Policy
193 Analysis and Government Accountability publishes a report on the
194 state agency, the inspector general shall provide a written
195 response to the agency head or, for state agencies under the
196 jurisdiction of the Governor, the Chief Inspector General on the
197 status of corrective actions taken. The inspector general shall
198 file a copy of such response with the Legislative Auditing
199 Committee.
200 (i) The inspector general shall develop long-term and
201 annual audit plans based on the findings of periodic risk
202 assessments. The plan, where appropriate, should include
203 postaudit samplings of payments and accounts. The plan shall
204 show the individual audits to be conducted during each year and
205 related resources to be devoted to the respective audits. The
206 Chief Financial Officer, to assist in fulfilling the
207 responsibilities for examining, auditing, and settling accounts,
208 claims, and demands pursuant to s. 17.03(1), and examining,
209 auditing, adjusting, and settling accounts pursuant to s. 17.04,
210 may use utilize audits performed by the inspectors general and
211 internal auditors. For state agencies under the jurisdiction of
212 the Governor, the audit plans shall be submitted to the
213 Governor’s Chief Inspector General. The plan shall be submitted
214 to the agency head for approval. A copy of the approved plan
215 shall be submitted to the Auditor General.
216 (7)
217 (c) The final reports prepared pursuant to paragraphs (a)
218 and (b) shall be provided furnished to the heads of the
219 respective agencies and, for state agencies under the
220 jurisdiction of the Governor, the Chief Inspector General. Such
221 reports shall include, but need not be limited to:
222 1. A description of activities relating to the development,
223 assessment, and validation of performance measures.
224 2. A description of significant abuses and deficiencies
225 relating to the administration of programs and operations of the
226 agency disclosed by investigations, audits, reviews, or other
227 activities during the reporting period.
228 3. A description of the recommendations for corrective
229 action made by the inspector general during the reporting period
230 with respect to significant problems, abuses, or deficiencies
231 identified.
232 4. The identification of each significant recommendation
233 described in previous annual reports on which corrective action
234 has not been completed.
235 5. A summary of each audit and investigation completed
236 during the reporting period.
237 (8) The inspector general in each state agency shall
238 provide to the agency head, upon receipt, all written complaints
239 concerning the duties and responsibilities in this section or
240 any allegation of misconduct related to the office of the
241 inspector general or its employees, if received from subjects of
242 audits or investigations who are individuals substantially
243 affected or entities contracting with the state, as defined in
244 this section. For state agencies solely under the jurisdiction
245 direction of the Governor, the inspector general shall also
246 provide the complaint to the Chief Inspector General.
247 Section 3. This act shall take effect July 1, 2014.
248
249 ================= T I T L E A M E N D M E N T ================
250 And the title is amended as follows:
251 Delete everything before the enacting clause
252 and insert:
253 A bill to be entitled
254 An act relating to inspectors general; amending s.
255 14.32, F.S.; revising provisions relating to the
256 appointment and removal of the Chief Inspector
257 General; amending s. 20.055, F.S.; revising provisions
258 relating to the duties, appointment, and removal of
259 agency inspectors general; updating a cross-reference;
260 providing an effective date.