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A bill to be entitled |
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An act relating to citizen support organizations; amending |
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s. 215.981, F.S.; limiting financial audits of certain |
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citizen support organizations; deleting a limited |
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financial audit requirement for a specific citizen support |
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organization; providing an effective date. |
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Be It Enacted by the Legislature of the State of Florida: |
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Section 1. Section 215.981, Florida Statutes, is amended |
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to read: |
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215.981 Audits of state agency direct-support |
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organizations and citizen support organizations.-- |
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(1)AnyEachdirect-support organization and each citizen |
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support organizationwith annual expenditures in excess of |
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$300,000, created or authorized pursuant to law, and created, |
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approved, or administered by a state agency, other than a |
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university, district board of trustees of a community college, |
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or district school board, shall provide for an annual financial |
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audit of its accounts and records to be conducted by an |
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independent certified public accountant in accordance with rules |
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adopted by the Auditor General pursuant to s. 11.45(8) and the |
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state agency that created, approved, or administers the direct- |
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support organization or citizen support organization. The audit |
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report shall be submitted within 9 months after the end of the |
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fiscal year to the Auditor General and to the state agency |
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responsible for creation, administration, or approval of the |
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direct-support organization or citizen support organization. |
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Such state agency, the Auditor General, and the Office of |
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Program Policy Analysis and Government Accountability shall have |
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the authority to require and receive from the organization or |
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from the independent auditor any records relative to the |
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operation of the organization. |
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(2) Notwithstanding the provisions of subsection (1), and |
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for the 2002-2003 fiscal year only, citizen support |
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organizations for the Department of Environmental Protection |
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that are not for profit and that have annual expenditures of |
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less than $100,000 are not required to have an independent |
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audit. This subsection expires July 1, 2003. |
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Section 2. This act shall take effect July 1, 2003. |
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