Difference between revisions of "Florida Auditor General"

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Revision as of 13:45, 15 July 2013

The Florida Auditor General is a legislative position in the Florida state government. Technically a part of the state legislature, the auditor has no input in the lawmaking process. Instead, his duties are to conduct financial audits of state agencies, universities, school boards and local governments. These audits complement those performed by the Florida Chief Financial Officer. Florida auditors general are appointed by and serve at the pleasure of the Florida Legislature.

Current officeholder

The current auditor general is David W. Martin. Martin was appointed by an act of the Florida Legislature in May 2007.

Authority

The office of auditor general is established by Article III of the Florida Constitution.

Florida Constitution, Article III, Section 2

... The legislature shall appoint an auditor to serve at its pleasure who shall audit public records and perform related duties as prescribed by law or concurrent resolution.

Qualifications

State law requires that the auditor general have at least 10 years experience in accounting or auditing and have been a CPA in Florida for the same length of time.[1]

Florida Statutes, 11.42

(2) ... At the time of her or his appointment, the Auditor General shall have been certified under the Public Accountancy Law in this state for a period of at least 10 years and shall have had not less than 10 years’ experience in an accounting or auditing related field. Vacancies in the office shall be filled in the same manner as the original appointment.

Appointments

The auditor general is appointed by a majority vote of the Legislative Auditing Committee, a joint body containing five state representatives and four state senators. The auditor general must then be confirmed by both houses of the state legislature and serves at the legislature's pleasure. The auditor may be terminated at any time by a majority vote of both legislative houses.[1]

Florida Statutes, 11.42

(2) The Auditor General shall be appointed to office to serve at the pleasure of the Legislature, by a majority vote of the members of the Legislative Auditing Committee, subject to confirmation by both houses of the Legislature.

... (5) The appointment of the Auditor General may be terminated at any time by a majority vote of both houses of the Legislature.

Duties

The auditor general's office is responsible for performing financial, compliance, performance and operational audits of state and local government activities, as well as public school districts and state universities. Audits are designed to evaluate agencies' financial resources, internal controls, and determine whether assets are properly safeguarded. Additionally, the auditor general's office may perform technology audits of state IT systems and data centers.[2]

Compensation

In 2010, the auditor general received compensation in the amount of $135,000. The auditor's compensation is set by law.

See also

Florida

External links

References