ENROLLED HB 0365, Engrossed 1 2003 Legislature
1	A bill to be entitled
2	An act relating to audits of state agency direct-support
3	organizations and citizen support organizations; amending
4	s. 215.981, F.S.; specifying financial audit requirements
5	for certain direct-support organizations and citizen
6	support organizations; excluding certain organizations
7	from such requirements; requiring the Department of
8	Environmental Protection to establish financial management
9	guidelines; requiring the department to conduct
10	operational and financial reviews of certain direct-
11	support organizations or citizen support organizations
12	each year; providing an effective date.
13
14	Be It Enacted by the Legislature of the State of Florida:
15
16	Section 1. Section 215.981, Florida Statutes, is amended
17	to read:
18	215.981 Audits of state agency direct-support
19	organizations and citizen support organizations.--
20	(1) Each direct-support organization and each citizen
21	support organization with annual expenditures in excess of
22	$100,000, created or authorized pursuant to law, and created,
23	approved, or administered by a state agency, other than a
24	university, district board of trustees of a community college,
25	or district school board, shall provide for an annual financial
26	audit of its accounts and records to be conducted by an
27	independent certified public accountant in accordance with rules
28	adopted by the Auditor General pursuant to s. 11.45(8) and the
29	state agency that created, approved, or administers the direct-
30	support organization or citizen support organization. The audit
31	report shall be submitted within 9 months after the end of the
32	fiscal year to the Auditor General and to the state agency
33	responsible for creation, administration, or approval of the
34	direct-support organization or citizen support organization.
35	Such state agency, the Auditor General, and the Office of
36	Program Policy Analysis and Government Accountability shall have
37	the authority to require and receive from the organization or
38	from the independent auditor any records relative to the
39	operation of the organization.
40	(2) Notwithstanding the provisions of subsection (1),
41	direct-support organizations and for the 2002-2003 fiscal year
42	only,citizen support organizations for the Department of
43	Environmental Protection that are not for profit and that have
44	annual expenditures of less than $300,000$100,000are not
45	required to have an independent audit. The department shall
46	establish accounting and financial management guidelines for
47	those organizations under the department’s jurisdiction. Each
48	year, the department shall conduct operational and financial
49	reviews of a selected number of direct-support organizations or
50	citizen support organizations which fall below the audit
51	threshold established in this subsection.This subsection
52	expires July 1, 2003.
53	Section 2. This act shall take effect July 1, 2003.
54