Fla. Stat. § 20.171
There is created a Department of Labor and Employment Security. The department shall operate its programs in a decentralized fashion.
(b) The assistant secretary is responsible for developing, monitoring, and enforcing policy and managing major technical programs. The responsibilities and duties of the position include, but are not limited to:
1. The following functional areas:
a. Financial planning and management.
b. Information systems.
c. Accounting systems.
d. Administrative functions.
2. Implementing by no later than December 1, 1999:
a. The preparation of detailed documentation of internal controls, including, but not limited to, general and application controls the department relies on for accurate and complete financial information.
b. The monthly reconciliation of the department's accounting, planning and budgeting, cash forecasting, and grants-in-aid program.
c. The development of a long-range information systems plan for the department which addresses the computing and information requirements of the five field and central offices. Financial, personnel, and technical resources must all be identified and quantified, as appropriate.
(d) 1. The secretary shall appoint a comptroller who shall be responsible to the assistant secretary. This position is exempt from part II of chapter 110.
2. The comptroller is the chief financial officer of the department and shall be a proven, effective administrator who, by a combination of education and experience, clearly possesses a broad knowledge of the administrative, financial, and technical aspects of a complex cost-accounting system. The comptroller must also have a working knowledge of generally accepted accounting principles. At a minimum, the comptroller shall hold an active license to practice public accounting in this state pursuant to chapter 473 or in any other state. In addition to the requirements of the Florida Fiscal Accounting Management Information System Act, the comptroller is responsible for the development, maintenance, and modification of an accounting system which will in a timely manner accurately reflect the revenues and expenditures of the department and which shall include a cost-accounting system to properly identify, segregate, allocate, and report department costs. The comptroller shall supervise and direct preparation of a detailed 36-month forecast of cash and expenditures and shall be responsible for managing cash and determining cash requirements. The comptroller shall review all comparative cost studies which examine the cost-effectiveness and feasibility of contracting for services and operations performed by the department. The review shall state that the study was prepared in accordance with generally accepted cost-accounting standards applied in a consistent manner using valid and accurate cost data.
3. The comptroller may be required to give bond as provided by s. 20.05(4).
4. The department shall, by rule or internal management memoranda as required by chapter 120, provide for the maintenance by the comptroller of financial records and accounts of the department as will afford a full and complete check against the improper payment of bills and provide a system for the prompt payment of the just obligations of the department, which records must at all times disclose:
a. The several appropriations available for the use of the department.
b. The specific amounts of each such appropriation budgeted by the department for each improvement or purpose.
c. The apportionment or division of all such appropriations among the several counties and field offices, when such apportionment or division is made.
d. The amount or portion of each such apportionment against general contractual and other obligations of the department.
e. The amount expended and still to be expended in connection with each contractual and each other obligation of the department.
f. The expense and operating costs of the various activities of the department.
g. The receipts accruing to the department and the distribution thereof.
h. The assets, investments, and liabilities of the department.
i. The cash requirements of the department for a 36-month period.
5. The comptroller shall maintain a separate account for each fund administered by the department.
6. The comptroller shall perform such other related duties as may be designated by the department.
(b) The assistant secretary is responsible for developing, monitoring, and enforcing policy and managing major technical programs and supervising the Bureau of Appeals of the Division of Unemployment Compensation. The responsibilities and duties of the position include, but are not limited to, the following functional areas:
1. Workers' compensation management and policy implementation.
2. Unemployment compensation management and policy implementation.
3. Blind services management and policy implementation.
4. Oversight of the five field offices and any local offices.
(5) The following divisions are established and shall be headed by division directors who shall be supervised by and shall be responsible to the Assistant Secretary for Programs and Operations:
(6) It is the intent of the Legislature that the functions and programs of the divisions are to be coordinated and integrated to the maximum extent practicably feasible. The department shall have flexibility to minimize costs in managing its contractual obligations with respect to existing leases. Further, it is the intent of the Legislature that all key programs be colocated in five field offices. The department is directed to develop a schedule to achieve this colocation, to the maximum extent feasible, by no later than July 1, 2001; provided, however, in those instances where the department has contractual obligations with respect to existing leases which expire after July 1, 2001, the department may phase in relocations to the five field offices as said leases expire. The following field offices are established and shall be headed by managers:
(7) The following commissions are established within the Department of Labor and Employment Security:
History.--ss. 2, 3, ch. 78-201; s. 4, ch. 79-7; s. 47, ch. 79-40; s. 1, ch. 79-46; s. 62, ch. 79-190; ss. 6, 7, ch. 79-261; s. 1, ch. 79-308; s. 7, ch. 80-95; s. 1, ch. 81-119; s. 11, ch. 81-259; s. 1, ch. 83-174; s. 20, ch. 86-220; ss. 3, 6, ch. 90-201; s. 12, ch. 90-502; s. 2, ch. 91-1; s. 6, ch. 91-2; s. 81, ch. 95-147; s. 3, ch. 95-327; s. 1, ch. 95-345; s. 9, ch. 98-200; s. 2, ch. 99-240; s. 3, ch. 2000-151; s. 2, ch. 2000-157; s. 52, ch. 2000-165; s. 4, ch. 2001-60.