Fla. Stat. 17.04
To audit and adjust accounts of officers and those indebted to the state

The Chief Financial Officer, using generally accepted auditing procedures for testing or sampling, shall examine, audit, adjust, and settle the accounts of all the officers of this state, and any other person in anywise entrusted with, or who may have received any property, funds, or moneys of this state, or who may be in anywise indebted or accountable to this state for any property, funds, or moneys, and require such officer or persons to render full accounts thereof, and to yield up such property or funds according to law, or pay such moneys into the treasury of this state, or to such officer or agent of the state as may be appointed to receive the same, and on failure so to do, to cause to be instituted and prosecuted proceedings, criminal or civil, at law or in equity, against such persons, according to law. The Chief Financial Officer may conduct investigations within or outside of this state as it deems necessary to aid in the enforcement of this section. If during an investigation the Chief Financial Officer has reason to believe that any criminal statute of this state has or may have been violated, the Chief Financial Officer shall refer any records tending to show such violation to state or federal law enforcement or prosecutorial agencies and shall provide investigative assistance to those agencies as required.

Source: Section 17.04 — To audit and adjust accounts of officers and those indebted to the state, https://www.­flsenate.­gov/Laws/Statutes/2024/0017.­04 (accessed Aug. 7, 2025).

17.001
Chief Financial Officer 17.02
Place of residence and office 17.002
Definition 17.03
To audit claims against the state 17.04
To audit and adjust accounts of officers and those indebted to the state 17.05
Subpoenas 17.08
Accounts, etc., on which warrants drawn, to be filed 17.09
Application for warrants for salaries 17.10
Record of warrants and of state funds and securities 17.011
Assistant Chief Financial Officer 17.11
To report disbursements made 17.12
Authorized to issue warrants to tax collector or sheriff for payment 17.13
To duplicate warrants lost or destroyed 17.14
To prescribe forms 17.16
Seal 17.17
Examination by Governor and report 17.20
Assignment of claims for collection 17.21
Not to allow any claim of state attorney against state until report made 17.22
Notice to Department of Legal Affairs 17.25
May certify copies 17.26
Cancellation of state warrants not presented within 1 year 17.27
Microfilming and destroying records and correspondence 17.28
Chief Financial Officer may authorize biweekly salary payments 17.29
Authority to prescribe rules 17.30
Dissemination of information 17.031
Security of Chief Financial Officer’s office 17.32
Annual report of trust funds 17.041
County and district accounts and claims 17.41
Department of Financial Services Tobacco Settlement Clearing Trust Fund 17.42
Opioid Settlement Clearing Trust Fund 17.43
Federal Law Enforcement Trust Fund 17.51
Oath and certificate of Chief Financial Officer 17.52
Moneys paid on warrants 17.54
Annual report to Governor 17.55
Examination by and monthly statements to the Governor 17.56
Division of Treasury to maintain all warrants paid 17.57
Deposits and investments of state money 17.58
Deposits of public money outside the State Treasury 17.59
Safekeeping services 17.60
Treasury Cash Deposit Trust Fund 17.61
Chief Financial Officer 17.62
Interest on state moneys deposited 17.63
Chief Financial Officer not to issue evidences of indebtedness 17.64
Division of Treasury to make reproductions of certain warrants, records, and documents 17.65
Chief Financial Officer to prescribe forms 17.66
Securities in book-entry form 17.67
Federal Grants Trust Fund 17.68
Financial Literacy Program for Individuals with Developmental Disabilities 17.69
Federal Tax Liaison 17.71
Indian Gaming Revenue Clearing Trust Fund 17.075
Form of state warrants and other payment orders 17.076
Direct deposit of funds 17.325
Governmental efficiency hotline 17.0401
Confidentiality of information relating to financial investigations 17.0415
Transfer and assignment of claims 17.0416
Authority to provide services on a fee basis 17.555
Division of Treasury to keep record of warrants and of state funds and securities 17.575
Administration of funds

Current through Fall 2025

§ 17.04. To audit & adjust accounts of officers and those indebted to the state's source at flsenate​.gov