The Florida Senate

413.87  Annual audit.--

(1)  The corporation shall make provision for an annual postaudit of its financial accounts to be conducted by an independent certified public accountant. The annual audit report is due before December 1 of each year, must include a management letter, and must be submitted to the Auditor General, and the Office of Program Policy Analysis and Government Accountability for review. The Office of Program Policy Analysis and Government Accountability, the commission, and the Auditor General have the authority to require and receive from the corporation or from its independent auditor any detail or supplemental data relative to the operation of the corporation. The corporation shall annually certify whether the corporation is operating in a manner that is consistent with, and achieving objectives that are consistent with, the policies and goals of the commission and the plan.

(2)  The corporation shall provide to the commission a quarterly report that:

(a)  Updates its progress and impact in creating employment and increasing the personal income of individuals with disabilities;

(b)  Provides detailed, unaudited financial statements of sources and uses of public and private funds;

(c)  Measures progress towards annual goals and objectives set forth in the commission's plan;

(d)  Reviews all pertinent research findings and training efforts; and

(e)  Provides other measures of accountability as requested by the commission.

History.--s. 30, ch. 99-240.