Florida Senate - 2016                          SENATOR AMENDMENT
       Bill No. CS for CS for SB 1394
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                Floor: 2/AD/2R         .                                
             03/04/2016 05:44 PM       .                                

       Senator Brandes moved the following:
    1         Senate Amendment (with title amendment)
    3         Between lines 579 and 580
    4  insert:
    5         Section 12. Section 320.08062, Florida Statutes, is amended
    6  to read:
    7         320.08062 Audits and attestations required; annual use fees
    8  of specialty license plates.—
    9         (1)(a) All organizations that receive annual use fee
   10  proceeds from the department are responsible for ensuring that
   11  proceeds are used in accordance with ss. 320.08056 and
   12  320.08058.
   13         (b) Any organization not subject to audit pursuant to s.
   14  215.97 shall annually attest, under penalties of perjury, that
   15  such proceeds were used in compliance with ss. 320.08056 and
   16  320.08058. The attestation shall be made annually in a form and
   17  format determined by the department. In addition, the department
   18  shall audit any such organization every 2 years to ensure
   19  proceeds have been used in compliance with ss. 320.08056 and
   20  320.08058.
   21         (c) Any organization subject to audit pursuant to s. 215.97
   22  shall submit an audit report in accordance with rules
   23  promulgated by the Auditor General. The annual attestation shall
   24  be submitted to the department for review within 9 months after
   25  the end of the organization’s fiscal year.
   26         (2)(a) Within 120 days after receiving an organization’s
   27  audit or attestation, the department shall determine which
   28  recipients of revenues from specialty license plate annual use
   29  fees have not complied with subsection (1). In determining
   30  compliance, the department may commission an independent
   31  actuarial consultant, or an independent certified public
   32  accountant, who has expertise in nonprofit and charitable
   33  organizations.
   34         (b) The department must discontinue the distribution of
   35  revenues to any organization failing to submit the required
   36  documentation as required in subsection (1), but may resume
   37  distribution of the revenues upon receipt of the required
   38  information.
   39         (c) If the department or its designee determines that an
   40  organization has not complied or has failed to use the revenues
   41  in accordance with ss. 320.08056 and 320.08058, the department
   42  must discontinue the distribution of the revenues to the
   43  organization. The department shall notify the organization of
   44  its findings and direct the organization to make the changes
   45  necessary in order to comply with this chapter. If the officers
   46  of the organization sign an affidavit under penalties of perjury
   47  stating that they acknowledge the findings of the department and
   48  attest that they have taken corrective action and that the
   49  organization will submit to a followup review by the department,
   50  the department may resume the distribution of revenues.
   51         (d) If an organization fails to comply with the
   52  department’s recommendations and corrective actions as outlined
   53  in paragraph (c), the revenue distributions shall be
   54  discontinued until completion of the next regular session of the
   55  Legislature. The department shall notify the President of the
   56  Senate and the Speaker of the House of Representatives by the
   57  first day of the next regular session of any organization whose
   58  revenues have been withheld as a result of this paragraph. If
   59  the Legislature does not provide direction to the organization
   60  and the department regarding the status of the undistributed
   61  revenues, the department shall deauthorize the plate and the
   62  undistributed revenues shall be immediately deposited into the
   63  Highway Safety Operating Trust Fund.
   64         (3) The department or its designee has the authority to
   65  examine all records pertaining to the use of funds from the sale
   66  of specialty license plates.
   68  ================= T I T L E  A M E N D M E N T ================
   69  And the title is amended as follows:
   70         Between lines 56 and 57
   71  insert:
   72         amending s. 320.08062, F.S.; directing the department
   73         to audit certain organizations that receive funds from
   74         the sale of specialty license plates;