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About the
Florida Auditor General

As the State’s independent auditor, the Auditor General provides unbiased, timely, and relevant information that the Legislature, Florida’s citizens, public entity management, and other stakeholders can use to promote government accountability and stewardship and improve government operations.

The Auditor General is:
  • A Constitutional Officer
  • A Legislative Officer
  • A Certified Public Accountant
  • The State's Independent Auditor
Our Vision is:

Excellence in auditing for the benefit of Floridians.

Our Core Values
  • Integrity – Commitment to ethical conduct and truthfulness in all relationships.
  • Independence and Objectivity – Being mindful of the reliance that is placed on our work and, therefore, taking a fact-based, nonpartisan, unbiased, fair, and balanced approach to all activities.
  • Accountability – Holding ourselves accountable and being responsible for our actions, taking pride in our professionalism, striving for efficiency in our performance, and committing to the highest performance standards.
Our Responsibilities

The Constitution of the State of Florida provides for the Legislature to appoint an auditor who shall audit the public records and perform related duties as prescribed by law or concurrent resolution. Section 11.42, Florida Statutes, designates the constitutional auditor as the Auditor General and Sections 11.42 through 11.47, Florida Statutes, set forth her general authority and duties. Independently, and in accordance with applicable professional standards, the Auditor General:

  • Conducts financial audits of the accounts and records of State government, State universities, State colleges, and school districts.
  • Conducts operational and performance audits of public programs, activities, and functions and information technology systems.
  • Adopts rules, in consultation with the Florida Board of Accountancy, for audits performed by independent certified public accountants of local governmental entities, charter schools and technical career centers, school districts, and certain nonprofit and for-profit organizations.
  • Conducts reviews of audit reports of local governmental entities, charter schools and technical career centers, school districts, and certain nonprofit and for profit organizations.
  • Conducts examinations of school districts’ and other entities’ records to evaluate compliance with State requirements governing the Florida Education Finance Program student enrollment and student transportation funding allocations.
  • Conducts quality assessment reviews of the internal audits performed by State agency offices of inspectors general.
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Welcome

It is an honor to serve the Legislature and the citizens of the State of Florida as Auditor General and I consider it a tremendous privilege to lead our staff of highly dedicated and qualified professionals. As the State’s independent auditor, our mission is to provide unbiased, timely, and relevant information that the Legislature, Florida’s citizens, public entity management, and other stakeholders can use to promote government accountability and stewardship and improve government operations. We are dedicated to our core values of integrity, accountability, independence, and objectivity and perform audits and other engagements in accordance with generally accepted government auditing standards as set forth by the Comptroller General of the United States in Government Auditing Standards.

Thank you for visiting our Web site. I hope you are able to find helpful information and learn more about who we are and what we do. If you have any questions or wish to provide your input on matters related to governmental entity accountability and stewardship in Florida, please feel free to contact us directly.

Sincerely,

Sherrill F. Norman signature

Sherrill F. Norman, CPA
, Auditor General


Our Organization

The Auditor General, Sherrill F. Norman, is assisted by three Deputies and over 300 employees organized into three divisions: the Information Technology Audits Division, the Educational Entities and Local Government Audits Division, and the State Government Audits Division. The divisions are supported by a general counsel and quality control group.

Click on each division in the chart to view the division’s organizational structure.

Organization Chart Deputy Auditor General of ITA Deputy Auditor General of EELGA Deputy Auditor General of SGA

INFORMATION TECHNOLOGY AUDITS DIVISION

Marilyn Tenewitz is the Deputy Auditor General of this division which has four Audit Managers:

  • Heidi Burns - Audit Manager of Information Technology Audits - Educational Entities
  • Brenda Shiner - Audit Manager of Information Technology Audits - State Agencies
  • Chris Gohlke - Audit Manager of Information Technology Audit Support
  • J. David Hughes - Audit Manager of Florida Education Finance Program

This Division performs audits to evaluate the effectiveness of information technology (IT) controls at State agencies, State universities, State colleges, school districts, State and regional data centers, and virtual education entities. This Division also provides audit assistance and data processing support to the other two Auditor General divisions. Staff are trained in the technical areas of information systems, such as programming and systems design, and in information technology audit procedures and techniques. Staff utilize state-of-the-art computer hardware and software including database, data communications, and multiple high-level programming languages. Certain staff in this Division also conduct examinations of school district and other entities’ records to evaluate compliance with Florida Education Finance Program (FEFP) requirements. This Division employs individuals with degrees in accounting, finance, management, statistics, management information systems, computer sciences, or information studies. Division staff are primarily located in Tallahassee; however, FEFP and certain IT auditors are located throughout the State of Florida.

EDUCATIONAL ENTITIES AND LOCAL GOVERNMENT AUDITS DIVISION

Greg Centers is the Deputy Auditor General of this division which has an Audit Director and three Audit Managers:

  • Jim Stultz - Audit Director
  • Micah Rodgers - Audit Manager of District School Boards
  • Jaime Hoelscher - Audit Manager of Colleges and Universities
  • Mike Gomez - Audit Manager of Local Government Reviews, Judicial, and Special Audits

This Division performs audits of school districts, State universities, State colleges, and local governmental units. Audits are designed to determine whether financial resources are properly accounted for; public officials comply with applicable laws, rules, regulations, and other legal requirements; proper and effective internal controls are in place over entity operations; and assets are properly safeguarded. Audits are conducted based on statutory requirements and risk assessments of entity operations and programs. This Division has locations in Tallahassee and throughout the State of Florida.

STATE GOVERNMENT AUDITS DIVISION

Matthew Tracy is the Deputy Auditor General of this division which has six Audit Managers: Barry Bell (effective August 1st), Christi Alexander, Karen Van Amburg, Kathryn Walker, Lisa Norman, and Samantha Perry.

This Division performs audits of State agencies, including the Statewide financial and Federal awards audits. Audits are designed to determine whether financial resources are properly accounted for; public officials comply with applicable laws, rules, regulations, and other legal requirements; proper and effective internal controls are in place over entity operations; and assets are properly safeguarded. Audits are conducted based on statutory requirements and risk assessments of entity operations and programs. This Division is located in Tallahassee.


Our Annual Report

These reports provide a brief description of our Office and a summary of the audit and other accountability activities we performed during a designated 12-month period. The audits and other accountability activities include assignments made to our Office both in law and by legislative directive. Each year, our dedicated team of audit professionals and support staff generally issue over 200 reports related to operational, financial, and Federal awards audits and attestation examination engagements of State and local governmental entities.

Current Annual Report

Prior Years Annual Reports:

Quality Control – Who Audits the Auditor?

Government Auditing Standards, issued by the Comptroller General of the United States, require us to undergo an independent review of our system of quality control at least once every 3 years. In October 2016, a team from the National State Auditors Association (NSAA) conducted such a review that covered engagements with reports issued during the period September 1, 2015, through August 31, 2016. Our Office received a rating of “pass,” which is the highest rating an audit organization can receive from an NSAA peer review team. This rating means that the Auditor General’s system of quality control provided reasonable assurance that our Office’s work conformed to Government Auditing Standards and is evidence of the quality and professionalism of our staff.

Our next peer review will be conducted in the fall of 2019.


peer review letter

Our History

Since 1969, the Auditor General has been the State of Florida’s independent auditor. However, the Florida Legislature has provided for an audit function since Florida became a State in 1845.

The first legislative session after Florida’s admission to the Union in 1845 established legislative oversight of governmental operations by requiring a joint legislative committee to examine the comptroller’s office and the accounts of the treasury during each session. State law subsequently granted the Governor oversight authority, which, in 1899, included the power to appoint an expert agent to examine the books, vouchers, and records connected with the office of any State official. The law also charged the Governor with causing an examination of all State officials who handled State funds once every 2 years and providing the results of the examinations to the Legislature.

In 1901, State law required the Governor to appoint another agent, qualified as an expert accountant, to examine the accounts and records of all county officers. The Expert Accountant was instructed to issue the report to the Governor and the county commissioners. The 1903 Legislature repealed the provisions establishing the positions of expert agent and expert accountant and established the position of the State Auditor, consolidating the duties of the two preceding offices. Under this law, the Governor was charged with appointing a State Auditor, who was qualified as an expert accountant, to examine the books of accounts, records and property held by State and county officers and to ascertain the accuracy of such records. The State Auditor’s duties included reporting the financial condition of each cabinet office to the Legislature during session.

The 1921 Legislature abolished the position of State Auditor and transferred the office’s functions, property, and records to the State Comptroller’s office. However, in 1927, the Legislature created the State Auditing Department, which consisted of the State Auditor and ten assistant auditors, all appointed by the Governor. The law authorized the State Auditor to make and enforce rules and regulations necessary to facilitate proper audits and required the annual audit of all State and county officers, state institutions and state boards and departments.

The 1943 Legislature addressed the need for additional auditing of counties by authorizing the Governor, upon the request of the board of county commissioners of any county with a population in excess of 50,000, to detail an Assistant State Auditor for continuous service in such county. The Auditor, who was paid by the requesting county, was to examine and audit the offices, books, records, and accounts of all county officials, boards and other public institutions, except municipalities, within the county.

In 1955, the Legislature created the Legislative Auditing Committee as a joint legislative standing committee. The Committee’s responsibilities included periodically meeting with the State Auditor, reviewing the work of the State Auditing Department, and providing the Governor a list of candidates eligible for appointment as State Auditor. The Committee also had the authority to direct the State Auditor to make a special audit of any entity subject to audit. This Act recreated the State Auditing Department, required that the State Auditor be a certified public accountant, established that the State Auditor could be removed only for cause, and made the position subject to Senate confirmation.

The 1967 Legislature created the position of Legislative Auditor who was employed by the Legislative Auditing Committee. The Legislative Auditor was granted the duties, personnel, and property formerly possessed by the State Auditing Department. While the statutory provisions governing and creating the State Auditing Department were not repealed until 1969, the Department ceased to function after the creation of the Legislative Auditor.

The 1968 Revision to the Florida Constitution created Article III, Section 2, which provided in part that 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.” In 1969, the Legislature repealed the law creating the Legislative Auditor and enacted Section 11.41, Florida Statutes (1969), indicating the auditor appointed by the Legislature under the constitution is designated the Auditor General. Since 1969, the auditor for the State of Florida has been the Auditor General.

Since the appointment of the first Auditor General, the Legislature has at various times modified the scope of the Auditor General’s authority, duties, and responsibilities. The core function, however, of being the independent auditor for the State of Florida has remained unchanged. The Auditor General continues to be appointed by and serve at the pleasure of the Legislature.