215.86 Management systems and controls.—Each state agency and the judicial branch as defined in s. 216.011 shall establish and maintain management systems and internal controls designed to:
(1) Prevent and detect fraud, waste, and abuse as defined in s. 11.45(1).
(2) Promote and encourage compliance with applicable laws, rules, contracts, and grant agreements.
(3) Support economical and efficient operations.
(4) Ensure reliability of financial records and reports.
