Audited Financial Statements
2006-2008 Operational Audit
Who is the Auditor General?
Florida’s Auditor General is a constitutional officer appointed by the Joint Legislative Auditing Committee.
What does the Auditor General do?
The Auditor General’s office conducts financial audits of the accounts and records of State agencies; State universities; district school boards; community colleges; and, as directed by the Legislative Auditing Committee, of local governments.
What about the “Preliminary & Tentative Findings” that Citrus Memorial has received? What is that?
After the Auditor General’s staff completes their fieldwork, a type of draft report, called a “Preliminary and Tentative Findings” is prepared. In their preliminary and tentative findings, the auditors identify issues for further study, offer recommendations for changes, and ask questions about unresolved issues. The “Preliminary and Tentative Findings” report is then given to the organization that is being audited, for their review and response. Responses typically include clarifications or explanations about the recommendations and findings.
The “Preliminary and Tentative Findings” report IS NOT the final audit report. In general, the Final Audit Report will include revisions and corrections based upon the information provided in response to the “Preliminary and Tentative Findings.”
Click HERE to read Citrus Memorial’s response to the preliminary and tentative audit.
Click HERE to read the Auditor General’s final operational audit.