(1) State and local law enforcement agencies which receive investigative and evidence funds from their budgetary authority or which receive special law enforcement trust funds for complex or protracted investigations shall adopt policies which provide for accountability of the expenditures of such funds.
(2) The policies of local law enforcement agencies must provide for an annual financial audit to be performed in conformity with generally accepted government accounting principles. Local and state law enforcement agencies are not required to reveal to the auditors the names of confidential informants, and the audit report may not include information exempted in s. 119.07. The names of confidential informants are confidential and exempt from the provisions of s. 119.07(1).
History.—s. 49, ch. 88-381; s. 1, ch. 94-70; s. 438, ch. 96-406.
Structure Florida Statutes
Title XLVII - Criminal Procedure and Corrections
Chapter 925 - Miscellaneous Provisions of Criminal Procedure
925.0352 - Notice of Hearings in Capital Cases; Expedited Hearings.
925.05 - Statements or Confessions; Availability to Defendant.
925.055 - Law Enforcement Investigative Funds.
925.07 - Parent or Guardian to Be Notified Before Trial of Minor; Service of Notice.
925.08 - Prisoners Awaiting Trial May Be Worked on Roads and Other Projects.
925.09 - Authority of State Attorney to Order Autopsies.