The Florida Legislature
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Office of Program Policy Analysis and Government Accountability

Review of the Comptroller's Pre-Audit Function Administered by the Department of Banking and Finance , Report No. 94-16, December 1994

  • We evaluated four options for improving the efficiency and effectiveness of the pre- audit function: (1) continuing DBF's pre-audit function as presently designed; (2) continuing DBF's pre-audit function with improved use of information technology; (3) having DBF pre-audit all invoices with values above a certain dollar amount and sample those below the amount; and (4) delegating the pre-audit function and having DBF provide oversight and technical assistance.
  • The policy direction underlying the present design of the pre-audit function (strong, centralized control over payments for goods and services; focus on identifying agency problems and ensuring agency compliance with requirements; multiple layers of review of vouchers and invoices by agency and DBF staff) may not be consistent with the policy direction underlying recent legislative initiatives to reform state government. These initiatives, such as performance-based program budgeting, emphasize providing agency managers flexibility to use their resources in the best way possible, and holding them accountable for program outcomes.

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Department of Financial Services

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