Senate Bill sb1036c1

    Florida Senate - 2003                           CS for SB 1036

    By the Committee on Appropriations; and Senators Dockery,
    Lynn, Posey, Sebesta, Jones, Argenziano, Constantine and
    Alexander



    309-2332-03

  1                      A bill to be entitled

  2         An act relating to audits of state agency

  3         direct-support organizations and citizen

  4         support organizations; amending s. 215.981,

  5         F.S.; specifying financial audit requirements

  6         for certain direct-support organizations and

  7         citizen support organizations; excluding

  8         certain organizations from such requirements;

  9         requiring the Department of Environmental

10         Protection to establish financial management

11         guidelines; requiring the department to conduct

12         operational and financial reviews of certain

13         direct-support organizations or citizen support

14         organizations each year; providing an effective

15         date.

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17  Be It Enacted by the Legislature of the State of Florida:

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19         Section 1.  Section 215.981, Florida Statutes, is

20  amended to read:

21         215.981  Audits of state agency direct-support

22  organizations and citizen support organizations.--

23         (1)  Each direct-support organization and each citizen

24  support organization with annual expenditures in excess of

25  $100,000, created or authorized pursuant to law, and created,

26  approved, or administered by a state agency, other than a

27  university, district board of trustees of a community college,

28  or district school board, shall provide for an annual

29  financial audit of its accounts and records to be conducted by

30  an independent certified public accountant in accordance with

31  rules adopted by the Auditor General pursuant to s. 11.45(8)

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    Florida Senate - 2003                           CS for SB 1036
    309-2332-03




 1  and the state agency that created, approved, or administers

 2  the direct-support organization or citizen support

 3  organization. The audit report shall be submitted within 9

 4  months after the end of the fiscal year to the Auditor General

 5  and to the state agency responsible for creation,

 6  administration, or approval of the direct-support organization

 7  or citizen support organization. Such state agency, the

 8  Auditor General, and the Office of Program Policy Analysis and

 9  Government Accountability shall have the authority to require

10  and receive from the organization or from the independent

11  auditor any records relative to the operation of the

12  organization.

13         (2)  Notwithstanding the provisions of subsection (1),

14  direct-support organizations and for the 2002-2003 fiscal year

15  only, citizen support organizations for the Department of

16  Environmental Protection that are not for profit and that have

17  annual expenditures of less than $300,000 $100,000 are not

18  required to have an independent audit. The department shall

19  establish accounting and financial management guidelines for

20  those organizations under the department's jurisdiction. Each

21  year, the department shall conduct operational and financial

22  reviews of a selected number of direct-support organizations

23  or citizen support organizations which fall below the audit

24  threshold established in this subsection. This subsection

25  expires July 1, 2003.

26         Section 2.  This act shall take effect July 1, 2003.

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    Florida Senate - 2003                           CS for SB 1036
    309-2332-03




 1          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
 2                         Senate Bill 1036

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      -  The Committee Substitute amends s. 215.981, Florida
 5       Statutes, regarding audit requirements for Direct Support
         Organizations (DSOs) and Citizen Support Organizations
 6       (CSOs).  Requires only those DSOs and CSOs that have
         annual expenditures exceeding $100,000 to have an annual
 7       financial audit by a certified public accountant.

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      -  Provides that DSOs and CSOs for the Department of
 9       Environmental Protection that have annual expenditures
         exceeding $300,000 must have an audit, and requires the
10       department to establish guidelines and conduct annual
         financial reviews of organizations below threshold.
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CODING: Words stricken are deletions; words underlined are additions.