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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F.S. 11.47

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

Brown v. City of Huntsville, Ala.

608 F.3d 724, 2010 U.S. App. LEXIS 11480, 2010 WL 2243877

Court of Appeals for the Eleventh Circuit | Filed: Jun 7, 2010 | Docket: 1961431

Cited 417 times | Published

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

Paul Boyle v. City of Pell City

866 F.3d 1280, 33 Am. Disabilities Cas. (BNA) 981, 29 Wage & Hour Cas.2d (BNA) 741, 2017 WL 3429383, 2017 U.S. App. LEXIS 14770

Court of Appeals for the Eleventh Circuit | Filed: Aug 10, 2017 | Docket: 6135927

Cited 106 times | Published

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

Acoff v. Abston

762 F.2d 1543, 1985 U.S. App. LEXIS 30629

Court of Appeals for the Eleventh Circuit | Filed: Jun 12, 1985 | Docket: 237546

Cited 50 times | Published

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

Hardin v. Hayes

52 F.3d 934, 1995 U.S. App. LEXIS 11939, 1995 WL 258673

Court of Appeals for the Eleventh Circuit | Filed: May 19, 1995 | Docket: 1962401

Cited 30 times | Published

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

Acoff v. Abston

762 F.2d 1543, 54 U.S.L.W. 2029

Court of Appeals for the Eleventh Circuit | Filed: Jun 12, 1985 | Docket: 66207103

Cited 2 times | Published

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

Hoefling v. City of Miami

17 F. Supp. 3d 1227, 2014 WL 1778963, 2014 U.S. Dist. LEXIS 62883

District Court, S.D. Florida | Filed: May 6, 2014 | Docket: 64294780

Published

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

Joi Brown v. City of Huntsville, AL

Court of Appeals for the Eleventh Circuit | Filed: Jun 7, 2010 | Docket: 2907280

Published

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

FL League of Professional v. Meggs

Court of Appeals for the Eleventh Circuit | Filed: Jul 9, 1996 | Docket: 73414

Published

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

Ago

Florida Attorney General Reports | Filed: May 1, 1990 | Docket: 3256040

Published

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. 10 See, AGO

Ago

Florida Attorney General Reports | Filed: Feb 13, 1981 | Docket: 3256134

Published

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

Ago

Florida Attorney General Reports | Filed: Dec 13, 1979 | Docket: 3256239

Published

for failure to comply with this requirement. Section 11.47(1) provides: All officers whose respective

Ago

Florida Attorney General Reports | Filed: Jul 18, 1978 | Docket: 3255982

Published

information must be made available to him. Section 11.47(1), F. S. It is next necessary to apply the