Florida Statute 11.47 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title III
LEGISLATIVE BRANCH; COMMISSIONS

Chapter 11
LEGISLATIVE ORGANIZATION, PROCEDURES, AND STAFFING

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11.47 Penalties; failure to make a proper audit or examination; making a false report; failure to produce documents or information.—

(1) All officers whose respective offices the Auditor General or the Office of Program Policy Analysis and Government Accountability is authorized to audit or examine shall enter into their public records sufficient information for proper audit or examination, and shall make the same available to the Auditor General or the Office of Program Policy Analysis and Government Accountability on demand.

(2) The willful failure or refusal of the Auditor General, director of the Office of Program Policy Analysis and Government Accountability, or any staff employed by the Auditor General or the Office of Program Policy Analysis and Government Accountability to make a proper audit or examination in line with his or her duty, the willful making of a false report as to any audit or examination, or the willful failure or refusal to report a shortage or misappropriation of funds or property shall be cause for removal from such office or employment, and the Auditor General, the director of the Office of Program Policy Analysis and Government Accountability, or a staff member shall be guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.

(3) Any person who willfully fails or refuses to provide access to an employee, officer, or agent of an entity subject to an audit or to furnish or produce any book, record, paper, document, data, or sufficient information necessary to a proper audit or examination which the Auditor General or the Office of Program Policy Analysis and Government Accountability is by law authorized to perform commits a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.

(4) Any officer who willfully fails or refuses to furnish or produce any book, record, paper, document, data, or sufficient information necessary to a proper audit or examination which the Auditor General or the Office of Program Policy Analysis and Government Accountability is by law authorized to perform, shall be subject to removal from office.

History.—s. 7, ch. 69-82; s. 9, ch. 71-136; s. 22, ch. 95-147; s. 27, ch. 96-318; s. 16, ch. 2001-266; s. 3, ch. 2019-15.

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Amendments to 11.47

Annotations, Discussions, Cases:

Arrestable Offenses / Crimes under Fla. Stat. 11.47

Level: Degree
Misdemeanor/Felony: First/Second/Third

S11.47 2 - PUBLIC ORDER CRIMES - FAIL REFUSE TO MAKE PROPER AUDIT - M: F

S11.47 3 - PUBLIC ORDER CRIMES - FAIL TO FURNISH INFO TO AUD GENERAL OR OPPAGA - M: F

S11.47 3 - PUBLIC ORDER CRIMES - FAIL PROV ACCESS AGNT EMP OFC ENT SUB TO AUDIT - M: F

Cases Citing Statute 11.47

Total Results: 12 | Sort by: Relevance | Newest First

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Brown v. City of Huntsville, Ala., 608 F.3d 724 (11th Cir. 2010).

Cited 417 times | Published | Court of Appeals for the Eleventh Circuit | 2010 U.S. App. LEXIS 11480, 2010 WL 2243877

"neglect, carelessness, or unskillfulness." Ala.Code § 11-47-190 ("No city or town shall be liable for damages

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Paul Boyle v. City of Pell City, 866 F.3d 1280 (11th Cir. 2017).

Cited 106 times | Published | Court of Appeals for the Eleventh Circuit | 33 Am. Disabilities Cas. (BNA) 981, 29 Wage & Hour Cas.2d (BNA) 741, 2017 WL 3429383, 2017 U.S. App. LEXIS 14770

Alabama’s statutory notice requirement, Ala. Code § 11-47-23. The City subsequently filed a motion for

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Acoff v. Abston, 762 F.2d 1543 (11th Cir. 1985).

Cited 50 times | Published | Court of Appeals for the Eleventh Circuit | 1985 U.S. App. LEXIS 30629

defendant. This Court cannot, therefore, borrow Section 11-47-23 as the most appropriate and analogous state

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Hardin v. Hayes, 52 F.3d 934 (11th Cir. 1995).

Cited 30 times | Published | Court of Appeals for the Eleventh Circuit | 1995 U.S. App. LEXIS 11939, 1995 WL 258673

respondeat superior. See Ala.Code § 11-47-190 (1992); City of Birmingham v. Benson

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Acoff v. Abston, 762 F.2d 1543 (11th Cir. 1985).

Cited 2 times | Published | Court of Appeals for the Eleventh Circuit | 54 U.S.L.W. 2029

governing tort claims against municipalities. ALA.CODE § 11-47-23 (1975). The district court denied the motion

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Hoefling v. City of Miami, 17 F. Supp. 3d 1227 (S.D. Fla. 2014).

Published | District Court, S.D. Florida | 2014 WL 1778963, 2014 U.S. Dist. LEXIS 62883

maintaining the same.’” Id. (citing Ala. Code § 11-47-117 (1975)). The Court found that because the City

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Ago (Fla. Att'y Gen. 1990).

Published | Florida Attorney General Reports

...1979) (only those public records made confidential by statutory law and not those documents which are confidential or privileged only as a result of judicial decisions or declarations of public policy are exempt from Ch. 119 , F.S.). 6 Section 11.45 (3)(a)2., F.S. 7 Section 11.47 (1), F.S. 8 Section 11.47 (3), F.S. 9 Section 11.47 (4), F.S....

...11.45 , F.S., does not allow access to information exempted from the disclosure requirements of Ch. 119 , F.S.; specific statutory exemption would control over the general responsibility of agency head to provide sufficient information to the auditor for the performance of a proper audit under s. 11.47 , F.S.)....

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Joi Brown v. City of Huntsville, AL (11th Cir. 2010).

Published | Court of Appeals for the Eleventh Circuit

“neglect, carelessness, or unskillfulness.” Ala. Code § 11-47-190 (“No city or town shall be liable for damages

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FL League of Prof'l v. Meggs (11th Cir. 1996).

Published | Court of Appeals for the Eleventh Circuit

legislative outcome. See id. § 11.047. The League does not argue

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Ago (Fla. Att'y Gen. 1978).

Published | Florida Attorney General Reports

...Hence, you have sought an opinion of this office as to the circumstances under which payment of attorney's fees and legal costs for county officers out of public funds is permissible and as to what information is required to be furnished the Auditor General in order for him to perform a complete and proper audit ( see s. 11.47 (1), F....

...ection 218.36 (1), F. S. See also s. 116.03 , F. S. All officers whose offices the Auditor General has authority to audit must keep in their public records sufficient information for his proper audit, which information must be made available to him. Section 11.47 (1), F....

...order for you to conduct a proper audit, assuming that any circumstances exist in which attorney's fees and costs incurred in defending against a complaint filed with the Ethics Commission may be paid for out of public funds or income of the office. Section 11.47 (1), F....

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Ago (Fla. Att'y Gen. 1981).

Published | Florida Attorney General Reports

concurrent resolution. Section 11.45(3)(a)2., F.S. Section 11.47(1), F.S., requires those officers whose respective

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Ago (Fla. Att'y Gen. 1979).

Published | Florida Attorney General Reports

...te administrative rules regarding travel expenses, pursuant to s. 112.061 (9)(a), F. S. (1978 Supp.). As to your duties and your need for information adequate to enable you to perform postaudits and performance audits, I would particularly point out s. 11.47 (1), (3), and (4), F. S., requiring that sufficient information be provided by the various officers subject to audit and providing penalties for failure to comply with this requirement. Section 11.47 (1) provides: All officers whose respective offices the Auditor General is authorized to audit shall enter into their public records sufficient information for his proper audit, and shall make the same available to him on his demand. One of the questions presented in AGO 078-97 involved the proper documentation required to justify the expenditures there at issue. In the answer to the second question in AGO 078-97, s. 11.47 (1) was set out with the following comments, which I find to be equally applicable now and dispositive of your fourth question: This section, while requiring that `sufficient information' be entered in the public records for a proper audit,...

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