CEO 77-87 -- June 17, 1977

DIRECTOR OF INTERNAL MANAGEMENT AUDITING OF STATE UNIVERSITY

APPLICABILITY OF FINANCIAL DISCLOSURE LAW

To: (Name withheld at the person's request.)

Prepared by: Phil Claypool

SUMMARY:

For purposes of the annual filing of financial disclosure, a "specified employee" is defined to include a finance and accounting director for any state agency or one who performs the functions of such position, by whatever title. A director of internal management auditing for a state university does not meet the definition, however, as it is the university comptroller who directs finance and accounting matters at that institution.

QUESTION:

Am I, the director of internal management auditing for a state university, a "specified employee" subject to the annual filing of financial disclosure?

Your question is answered in the negative.

In your letter of inquiry you have stated that you are the Director of Internal Management Auditing at Florida Technological University (F.T.U.). In that position you report to the Director of Internal Management Auditing for the State University System, who in turn reports to the Chancellor of the State University System. Your responsibilities are entirely devoted to auditing the records and activities of F.T.U. In a telephone conversation with our staff, you have stated that the Comptroller of F.T.U. is the director of finance and accounting for the university.

The Code of Ethics for Public Officers and Employees provides that each "specified employee" shall file a statement of financial interests annually. Section 112.3145(2)(b), F. S. 1975. The term "specified employee" is defined to include finance and accounting directors for any state agency. Section 112.3145(1)(b)5., F. S. 1975. However, we find that you are not finance and accounting director for a state agency as it is the Comptroller of F.T.U. who performs that function for the university, your agency.

Accordingly, unless you have accepted more than $250 in compensation for consultations with other state agencies, or with other governmental or business entities [see s. 112.3145(1)(b)8., F. S. 1975], we find that you are not a "specified employee" and therefore are not subject to the annual filing of financial disclosure.