Subcommittee backs consolidation of legislative audit functions, creates Florida Accountability Office

Representative Miller told the subcommittee that PCB SAB 26-03 reorganizes and consolidates legislative audit functions into a new Florida Accountability Office with four divisions: financial audits (under an Auditor General appointed to two‑year terms by the Legislature), a General Accountability division for operational audits, an expanded role for OPAGA to perform audits in addition to policy research, and a Public Integrity division to receive and investigate specified complaints alleging fraud, waste, abuse or misconduct in the expenditure of public funds. The bill also includes whistleblower protections and requires agencies and divisions to review and report on auditing requirements by Oct. 1, 2027.

Representative Gant asked whether current auditing uses external independent contractors and whether shifting audit language would eliminate use of external auditors; Representative Miller said the Legislature would retain responsibility and the reorganization moves existing audit functions among divisions, and she said the change is intended to be absorbed with existing resources and not require a new fiscal appropriation. Public commenter Allison Dennington spoke in favor of the bill and urged stronger audit standards for local governments and expanded whistleblower protections for local elected officials.

After public testimony and no amendments, the committee closed debate, held a roll call and reported PCB SAB 26-03 favorably.