CEO 78-45 -- July 20, 1978

ASSOCIATE DIRECTOR OF INTERNAL MANAGEMENT AUDITING OF STATE UNIVERSITY SYSTEM

APPLICABILITY OF FINANCIAL DISCLOSURE LAW

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

Prepared by: Phil Claypool

SUMMARY:

Reference is made to CEO 77-87. One who serves as associate director of internal management auditing for the State University System, whose activities are audit- related and do not involve the handling of funds, is not deemed to have the power normally conferred upon a finance director, accounting director, or purchasing agent pursuant to s. 112.3145(1)(b)5., F. S. 1977, and therefore is not deemed to be a "specified employee" subject to financial disclosure.

QUESTION:

Am I, an associate director of internal management auditing for the State University System, a "specified employee" subject to the annual filing of financial disclosure?

Your question is answered in the negative.

In your letter of inquiry you advise that, in addition to your responsibilities described in a previous advisory opinion, CEO 77-87, you are also an associate director of internal management auditing for the State University System having supervisory audit responsibilities for the University of Florida and the University of North Florida. You also advise that all of your activities are audit-related and do not involve the handling of funds. In a telephone conversation with our staff, ____ of your office advised that the comptrollers of the University of Florida and the University of North Florida perform the functions of finance and accounting directors for each of those state agencies.

In accordance with the rationale to our previous opinion, CEO 77-87, we find that, 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. 1977], you do not constitute a "specified employee" for purposes of the Code of Ethics and therefore are not subject to the annual filing of financial disclosure.