Florida Auditor General

Florida Auditor General
Agency name	Office of the Auditor General
Jurisdiction	State of Florida
Headquarters	Tallahassee, Florida
Chief1 name	Auditor General
Chief1 position	Auditor General
Parent agency	Florida Legislature

Contents

Florida Auditor General — The Office of the Auditor General is an independent state agency serving the Florida Legislature by performing financial and performance audits of state agencies, public universities, local governments, and other entities receiving public funds. Created to enhance accountability, the office operates within the constitutional and statutory framework established by the Florida Constitution and the Florida Statutes, interacting with entities such as the Governor of Florida, the Florida Senate, the Florida House of Representatives, and the Florida Department of Financial Services. The Auditor General collaborates with national bodies including the Government Accountability Office, the American Institute of Certified Public Accountants, and the National State Auditors Association.

History

The office traces roots to post-World War II reforms that mirrored developments in other states such as New York (state), California, and Texas. Legislative action in the mid-20th century, influenced by cases like the Teapot Dome scandal and national standards promoted by the AICPA, led to statutory codification under chapters of the Florida Statutes and constitutional interpretation by the Supreme Court of Florida. Over decades the office adapted to milestones including the creation of the Governmental Accounting Standards Board, the evolution of Generally Accepted Accounting Principles (United States), and the advent of performance auditing championed by the General Accounting Office (now Government Accountability Office). The Auditor General’s remit expanded alongside the growth of the University of Florida, the Florida State University, and the statewide network of county governments and municipalities.

The Auditor General heads an office staffed by certified public accountants, auditors, and subject-matter specialists, organized into divisions that mirror functional areas in agencies such as the Florida Department of Transportation, the Florida Department of Education, and the Florida Department of Health. Personnel policies align with standards from the American Institute of Certified Public Accountants, the Institute of Internal Auditors, and the National Association of State Auditors, Comptrollers and Treasurers. The office coordinates with entities including the Legislative Auditing Committee, the State Board of Administration (Florida), and offices like the Chief Financial Officer of Florida. The Auditor General reports administratively to the Florida Legislature while maintaining independence akin to counterparts in Ohio, Georgia (U.S. state), and North Carolina.

Statutory duties encompass financial audits, compliance audits, performance audits, and follow-up reviews across entities such as Florida International University, the University of Central Florida, Miami-Dade County, and the City of Jacksonville. Powers include access to records held by the Florida Department of Law Enforcement, the Division of Bond Finance, and the Clerk of Court systems. The office issues findings pursuant to provisions in the Florida Statutes and coordinates with oversight bodies like the Florida Commission on Ethics, the Office of Insurance Regulation (Florida), and the Public Employees Relations Commission. The Auditor General enforces audit standards consistent with guidance from the Government Accountability Office’s Yellow Book and the AICPA’s audit standards.

Audit planning begins with risk assessments influenced by factors present in entities such as the Florida Lottery, the Florida Power & Light Company in regulatory contexts, and large public pension systems like the Florida Retirement System. Methodologies employ sampling techniques aligned with the AICPA and statistical guidance from the Census Bureau for population data, while information technology auditing follows standards from the National Institute of Standards and Technology and the ISACA framework. The office issues audit guides reflecting Generally Accepted Government Auditing Standards, conducts internal control evaluations modeled on COSO frameworks, and uses data analytics tools similar to those adopted by the Government Accountability Office and the Office of Inspector General (United States Department of Education). For procurement and grants oversight, auditors examine compliance with statutes affecting awards administered by the Department of Economic Opportunity and federal pass-through funding from agencies such as the United States Department of Education and the United States Department of Health and Human Services.

Audit reports are published and distributed to the Florida Legislature, executive officials including the Governor of Florida and the Attorney General of Florida, and the public via the office’s website and legislative channels. Reports often prompt corrective actions coordinated with entities such as the Florida Auditor General’s Local Government Desk and state agencies like the Department of Management Services. Findings can lead to hearings before the Florida Legislature’s appropriations and oversight committees, citations by the Florida Commission on Ethics, or referrals to the Office of Statewide Prosecution or local State Attorneys in Florida for potential legal action. Transparency measures mirror practices in other jurisdictions such as California State Auditor and New Jersey Office of the State Comptroller.

High-profile audits have examined fiscal management at institutions such as Florida International University, University of South Florida, Jacksonville Transportation Authority, and Miami-Dade County Public Schools, generating debate among stakeholders including the Florida Board of Governors and the Florida Education Association. Controversies have involved disputes over findings related to procurement in projects like those overseen by the Florida Department of Transportation, responses to hurricane recovery spending examined after events like Hurricane Irma (2017), and scrutiny of public pension reporting tied to the Florida Retirement System. The office has faced legal and political challenges similar to those encountered by auditors in Texas State Auditor's Office and Pennsylvania Auditor General matters, including litigation over access to records and disagreements with executive agencies such as the Florida Department of Revenue.