Fla. Admin. Code Ann. R. 60S-5.007 - External Compliance Audits

(1) The Division shall conduct audits of participating agencies' payroll and personnel records. These audits shall be made to determine the accuracy of reports submitted to the Division and assess the degree of compliance maintained with regard to the applicable statutes, rules and agreements. Audits shall be scheduled on a regular basis, as the result of concerns known to exist at an agency, or as a follow-up to insure agency action was taken to correct deficiencies found in an earlier audit.

(2) The participating agencies shall furnish the Division with information and documents that are required to conduct the audit. The following documents may be requested:

(a) Payroll records

(b) Budget and chart of accounts

(c) Form W-2 Wage and Tax Statement

(d) Form 1099 - Misc. Statement and supporting data

(e) Personnel records

(f) Personnel policies and procedures

(g) Individual employees' earning records

(h) Additional data as required

(3) The Division shall review the agency's operations concerning retirement and social security coverage. Preliminary findings shall be discussed with agency personnel at the close of the audit. An audit report of findings and recommendations shall be submitted to the Division and an audit summary letter shall be submitted to the agency noting any concerns and necessary corrective action.

Notes

Fla. Admin. Code Ann. R. 60S-5.007

Specific Authority 121.031 FS. Law Implemented 121.031 FS.

New 7-1-79, Formerly 22B-5.07, Amended 11-14-91, 9-8-92, Formerly 22B-5.007.

New 7-1-79, Formerly 22B-5.07, Amended 11-14-91, 9-8-92, Formerly 22B-5.007.