Bill Amendment: FL S1328 | 2014 | Regular Session

NOTE: For additional amemendments please see the Bill Drafting List

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Bill Title: Inspectors General

Status: 2014-04-30 - Laid on Table, companion bill(s) passed, see CS/CS/HB 1385 (Ch. 2014-144) [S1328 Detail]

Download: Florida-2014-S1328-Senate_Floor_Amendment_Delete_All_537198.html

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       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.