House Bill 3837

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    Florida House of Representatives - 1998                HB 3837

        By Representatives Tamargo, Littlefield, Crist, Ogles,
    Bradley, Culp, Byrd, Wallace, Miller, Safley and Murman





  1                      A bill to be entitled

  2         An act relating to the Tampa Port Authority,

  3         Hillsborough County; amending chapter 95-488,

  4         Laws of Florida, as amended; adding mandatory

  5         components of performance audits; clarifying

  6         requirements for contracting for performance

  7         audits; providing an effective date.

  8

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

10

11         Section 1.  Section 27 of chapter 95-488, Laws of

12  Florida, as amended by section 1 of chapter 96-518, Laws of

13  Florida, is amended to read:

14         Section 27.  PERFORMANCE AUDITS.--

15         (a)  The port authority is shall be subject to a

16  performance audit every 4 years, with the first such audit for

17  the port authority having been to be completed by April 30,

18  1996, as follows:

19         (1)  The performance audit, which shall be conducted in

20  accordance with government auditing standards as promulgated

21  by the United States Comptroller General, shall contain the

22  following components:

23         a.1.  An appraisal of management performance, including

24  the effectiveness of administration and the efficiency and

25  adequacy of the program the entity is authorized by law to

26  perform;

27         b.2.  An assessment of adherence to general and special

28  law and any rules adopted thereunder;

29         c.3.  Recommendations for changes required in general

30  or special law which, if enacted, would enhance the efficiency

31  and effectiveness of the program;

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  1         d.4.  An examination and evaluation of alternative

  2  methods of providing program services or products more

  3  efficiently and effectively;

  4         e.5.  The adequacy of operating controls and operating

  5  procedures;

  6         f.6.  An assessment of relations with employees and the

  7  public generally; and

  8         g.  An assessment of the financial impact, if any, of

  9  any of the recommendations contained in the final audit

10  report;

11         h.  An assessment of progress made on the most recent

12  previous performance audit recommendations, if any; and

13         i.7.  A copy of the response received pursuant to

14  subparagraph (3)b.3.

15         (2)  The audit may not be performed by any agency of

16  state or local government, with the exception of the Auditor

17  General of the State of Florida as provided by general law.

18  However, nothing in this section shall be construed to

19  prohibit other audits authorized by law.

20         (3)a.  In contracting for the audit, the port authority

21  must use standard procedures for any public body when

22  contracting for professional services, including, but not

23  limited to:

24         1.  Public notice which must include a general

25  description of the audit and must indicate how interested

26  firms or individuals can apply for consideration, including a

27  requirement that any such applicant must provide a statement

28  of qualifications and performance data announcement, in a

29  uniform and consistent manner, when auditing services are

30  required to be purchased, a general description of the audit,

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    Florida House of Representatives - 1998                HB 3837

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  1  and an indication of how interested parties may apply for

  2  consideration;

  3         2.  Adoption of procedures for the evaluation of

  4  professional auditing services, including, but not limited to,

  5  capabilities; adequacy and ability of professional personnel;

  6  past record; audit and other experience of the firm or

  7  responsible individual, including a statement that such firm

  8  or individual has met the required continuing professional

  9  educational requirements as prescribed by the Florida

10  Department of Business and Professional Regulation, Board of

11  Accountancy; results of its most recent external quality

12  control review basis for fees; ability to meet time

13  requirements; and such other factors as may be determined by

14  the port authority to be applicable to its particular

15  requirements; and

16         3.  Making a finding that the firm or individual to be

17  employed is fully qualified pursuant to law and the adopted

18  evaluation procedures.

19         b.  The contract shall be evidenced by a written

20  document embodying all provisions and conditions of the

21  procurement of such services, which shall include, but shall

22  not be limited to:

23         1.  A provision that bills for fees or other

24  compensation for services or expenses be submitted in detail

25  with supporting documentation sufficient for a proper preaudit

26  and postaudit thereof;

27         2.  A provision that bills for any travel and per diem

28  expenses be submitted in accordance with section 112.061,

29  Florida Statutes;

30         3.  A provision that, at the conclusion of the audit,

31  the entity conducting the audit shall discuss the audit with

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  1  the chairman of the port authority and submit to that person

  2  preliminary audit findings, including relevant supporting

  3  documentation, if requested which may be included in the final

  4  audit report.  If the chairman is not available for receipt of

  5  the audit findings, with any adverse findings clearly

  6  designated as such, then delivery thereof is presumed to be

  7  made when it is delivered to the port authority's executive

  8  office.  The chairman shall submit to the entity conducting

  9  the audit, within 60 days after receipt of the preliminary

10  findings, his written response concerning all of such

11  findings, including corrective action to be taken to preclude

12  a recurrence of any adverse findings.  Thereafter, a final

13  audit report shall be issued which shall include the

14  chairman's response and any rebuttal thereto by the entity

15  conducting the audit;

16         4.  A provision that those workpapers necessary to

17  support the conclusions in the final audit report shall be

18  retained by the entity conducting the audit for a period of 2

19  years following delivery of the final audit and shall be made

20  available to the port authority upon a vote of the majority of

21  the membership of the port authority.  The audit report, when

22  final, shall be retained by the port authority pursuant to

23  chapter 119, Florida Statutes; and

24         5.  A provision that, upon completion of the audit,

25  sufficient copies shall be filed with the Office of the

26  Hillsborough County Legislative Delegation for distribution to

27  members of the delegation and that sufficient copies shall be

28  provided to the port authority to meet anticipated public

29  demand for copies of such audit.

30         (b)  Funds shall be appropriated by the port authority

31  for payment of costs incurred in connection with such audit.

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  1         (c)  One year after the date of the final audit report,

  2  the chairman of the port authority shall submit to the Office

  3  of the Hillsborough County Legislative Delegation a written

  4  statement of the status of recommendations and responses

  5  contained in the audit report.

  6         (d)  In the event the Hillsborough County Board of

  7  County Commissioners has ordered a performance audit pursuant

  8  to general law by any appropriately qualified entity not a

  9  part of county government which was completed within 2 years

10  prior to April 30 of the year the performance audit provided

11  for herein is to be completed, or which will be completed

12  within 3 months after April 30 of the year the performance

13  audit provided for herein is to be completed, and said audit

14  contains the mandatory components as provided herein and the

15  contract requirements contained in s. 27(a)(3)b.3., 4., and 5.

16  of chapter 95-488, Laws of Florida, that audit may be used to

17  fulfill the requirement for the performance audit contained in

18  special act.  In the event an audit so ordered is to be

19  submitted to fulfill the requirements of special act and will

20  be completed after the April 30 deadline, the authority shall

21  notify the Office of the Hillsborough County Legislative

22  Delegation by April 30 that the audit will be so delayed, the

23  reason for the delay, and the date it will be delivered, which

24  date shall not be later than July 31 in the year in which the

25  audit is due pursuant to special act.

26         Section 2.  This act shall take effect upon becoming a

27  law.

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