(1) After execution of a contract, the Chief Financial Officer shall perform audits of the executed contract document and contract manager’s records to ensure that adequate internal controls are in place for complying with the terms and conditions of the contract and for the validation and receipt of goods and services.
(a) At the conclusion of the audit, the Chief Financial Officer’s designee shall discuss the audit and potential findings with the official whose office is subject to audit. The final audit report shall be submitted to the agency head.
(b) Within 30 days after receipt of the final audit report, the agency head shall submit to the Chief Financial Officer or designee his or her written statement of explanation or rebuttal concerning findings requiring corrective action, including corrective action to be taken to preclude a recurrence.
(2) Beginning October 1, 2021, and every 3 years thereafter, each agency inspector general shall complete a risk-based compliance audit of all contracts executed by the agency for the preceding 3 fiscal years. The audit must include an evaluation of, and identify any trend in, vendor preference. The audit findings must be submitted to the agency head, the secretary of the Department of Management Services, and the Governor.
History.—s. 9, ch. 2013-154; s. 7, ch. 2021-225.
Structure Florida Statutes
Chapter 287 - Procurement of Personal Property and Services
Part I - Commodities, Insurance, and Contractual Services (Ss. 287.001-287.137)
287.017 - Purchasing categories, threshold amounts.
287.022 - Purchase of insurance.
287.032 - Purpose of department.
287.042 - Powers, duties, and functions.
287.056 - Purchases from purchasing agreements and state term contracts; vendor disqualification.
287.057 - Procurement of commodities or contractual services.
287.05705 - Procurements of road, bridge, and other specified public construction services.
287.0571 - Business case to outsource; applicability.
287.0572 - Present-value methodology.
287.0575 - Coordination of contracted services.
287.05805 - Contract requirement for use of state funds to purchase or improve real property.
287.0582 - Contracts which require annual appropriation; contingency statement.
287.0585 - Late payments by contractors to subcontractors and suppliers; penalty.
287.059 - Private attorney services.
287.0591 - Information technology; vendor disqualification.
287.0595 - Pollution response action contracts; department rules.
287.063 - Deferred-payment commodity contracts; preaudit review.
287.064 - Consolidated financing of deferred-payment purchases.
287.0641 - Agreement not debt or pledge of faith or credit of state.
287.0731 - Team for contract negotiations.
287.074 - Prohibited actions by contractor personnel.
287.075 - Materially interested contractor; prohibition on certain activities.
287.082 - Commodities manufactured, grown, or produced in state given preference.
287.0821 - All American and Genuine Florida meat or meat products.
287.0822 - Beef and pork; prohibition on purchase; bid specifications; penalty.
287.083 - Purchase of commodities.
287.0831 - Limitation on purchases to replace damaged state agency equipment; assessment protocols.
287.0834 - Motor vehicles; energy-saving equipment and additives.
287.084 - Preference to Florida businesses.
287.087 - Preference to businesses with drug-free workplace programs.
287.092 - Preference to certain foreign manufacturers.
287.0931 - Minority business enterprises; participation in bond underwriting.
287.0935 - Surety bond insurers.
287.0943 - Certification of minority business enterprises.
287.09451 - Office of Supplier Diversity; powers, duties, and functions.
287.095 - Department of Corrections; prison industry programs.
287.131 - Assistance of Department of Financial Services.
287.132 - Legislative intent with respect to integrity of public contracting and purchasing process.
287.135 - Prohibition against contracting with scrutinized companies.
287.1351 - Suspended vendors; state contracts.