Florida Senate - 2013                          SENATOR AMENDMENT
       Bill No. CS for CS for SB 1024
       
       
       
       
       
       
                                Barcode 762914                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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                 Floor: WD/2R          .                                
             05/01/2013 04:02 PM       .                                
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       Senator Detert moved the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Between lines 2874 and 2875
    4  insert:
    5         Section 58. Gulf Coast Audits.—
    6         (1) The scope of a financial audit conducted pursuant to s.
    7  218.39, Florida Statutes, shall include funds related to the
    8  Deepwater Horizon oil spill for any year in which a local
    9  government entity receives or expends funds related to the
   10  Deepwater Horizon oil spill, including any funds under s.
   11  288.84, Florida Statutes, or under 33 U.S.C. 1321(t). The scope
   12  of review for these funds shall include, but is not limited to,
   13  compliance with state and federal laws related to the receipt
   14  and expenditure of these funds.
   15         (2) Every 2 years, the Auditor General shall conduct an
   16  operational audit, as defined in s. 11.45, Florida Statutes, of
   17  a local government entity’s funds related to the Deepwater
   18  Horizon oil spill to evaluate the local government entity’s
   19  performance in administering laws, policies, and procedures
   20  governing the expenditure of funds related to the Deepwater
   21  Horizon oil spill in an efficient and effective manner. The
   22  scope of review shall include, but is not limited to, evaluating
   23  internal controls, internal audit functions, reporting and
   24  performance requirements required for use of the funds, and
   25  compliance with state and federal law. The audit shall include
   26  any funds the local government entity receives or expends
   27  related to the Deepwater Horizon oil spill, including any funds
   28  under s. 288.84, Florida Statutes, or under 33 U.S.C. 1321(t).
   29         (3) In addition to the rules of the Auditor General adopted
   30  under s. 11.45(8), Florida Statutes, the Auditor General shall
   31  adopt rules for the form and conduct of all financial audits
   32  performed by independent certified public accountants and for
   33  audits of local government entities conducted under this section
   34  for funds received under 33 U.S.C. 1321(t). Such rules shall
   35  take into account the rules for such audits set forth by the
   36  Secretary of the Treasury pursuant to 33 U.S.C 1321(t).
   37         (4) The Auditor General may report findings to the
   38  Secretary of the Treasury of the United States in addition to
   39  the reporting requirements under state law.
   40  
   41  ================= T I T L E  A M E N D M E N T ================
   42         And the title is amended as follows:
   43         Between lines 347 and 348
   44  insert:
   45         requiring the scope of a financial audit for a local
   46         government entity to include funds related to the
   47         Deepwater Horizon oil spill; requiring the Auditor
   48         General to conduct an operational audit of a local
   49         government entity’s performance in the expenditure of
   50         funds related to the Deepwater Horizon oil spill;
   51         requiring the Auditor General to adopt rules for such
   52         audits; permitting the Auditor General to report to
   53         the Secretary of the Treasury of the United States;