The Bureau of Auditing (Bureau) performs audits in accordance with Section 17.03, Florida Statutes. This statute relates to the Chief Financial Officer's (CFO) responsibilities to settle the claims of the state using various methods. The Bureau also audits pursuant to the requirements of Section 215.971, Florida Statutes, for grant agreements funded with Federal and State monies. Audits on contractual services agreements are audited pursuant to Section 287.057(14), Florida Statutes and Section 287.058(1), Florida Statutes. The CFO also issues memorandums that also provide additional audit requirements.
The Bureau reviews contracts and grants valued at $1 million or more. The Bureau's review involves evaluation to determine the following:
Table 1: Contract/Grant Reviews
|Fiscal Year||Number of Contracts Reviewed||Number of Contracts with Deficiencies||Contract Deficiencies Error Rate|
|2010 - 2011||445||157||35%|
|2011 - 2012||600||276||46%|
|2012 - 2013||898||494||55%|
*Year to date data - 07/01/2020 to 07/31/2020
The Bureau reviews settlements that are obligations of the State or agency to expend state funds in order to discharge a debt due a person, entity or group of persons when the amount owed is in dispute, including but not limited to the following examples of disputes:
The Contract Management Review Team within the Bureau of Auditing, as authorized by Sections 17.03, 215.971(3), and 287.136, Florida Statutes, audits State agencies to evaluate whether management has established and implemented contract deliverables monitoring processes that promote an appropriate level of oversight and control over the accomplishment and receipt of significant deliverables and the authorization of payments for invoiced deliverables. The audits result in a written report to the State agency, with the agency providing a response and a corrective action plan to address the reported findings and recommendations.
Table 2: Contract Management Reviews
|Report No.||Date||State Agency|
|2018-01||August 13, 2018||Department of Health|
|2019-02||February 5, 2019||Department of Juvenile Justice|
|2019-03||April 1, 2019||Department of Economic Opportunity|
|2019-04||May 13, 2019||Department of the Lottery|
|2019-05||August 12, 2019||Department of Transportation|
|2019-06||September 4, 2019||Department of Corrections|
|2019-07||October 17, 2019||Department of Citrus|
|2019-08||October 23, 2019||Department of Management Services|
|2020-09||January 31, 2020||Justice Administrative Commission|
|2020-10||March 26, 2020||Department of Agriculture and Consumer Services|
For Agency Contract/Grant Management Reviews completed prior to June 30, 2017, please click here.