House Bill 3845er
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2 An act relating to the Hillsborough County
3 Aviation Authority; amending chapter 94-412,
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.
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9 Be It Enacted by the Legislature of the State of Florida:
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11 Section 1. Section 1 of chapter 94-412, Laws of
12 Florida, as amended by section 1 of chapter 96-516, Laws of
13 Florida, is amended to read:
14 Section 1. The Hillsborough County Aviation Authority,
15 ("the Authority") as created by chapter 83-424, Laws of
16 Florida, as amended, is shall be subject to a performance
17 audit every 4 years, with the first such audit to be completed
18 by April 30, 1998, as follows:
19 (1)(a) For purposes of this act, the performance
20 audit, which shall be conducted in accordance with Government
21 Auditing Standards as promulgated by the United States
22 Comptroller General, shall contain the following components:
23 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 2. An assessment of adherence to general and special
28 law and any rules promulgated thereunder;
29 3. Recommendations for changes required in general or
30 special law which, if enacted, would enhance the efficiency
31 and effectiveness of the program;
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1 4. An examination and evaluation of alternative
2 methods of providing program services or products more
3 efficiently and effectively;
4 5. The adequacy of operating controls and operating
5 procedures;
6 6. An assessment of relations with employees and the
7 public generally; and
8 7. An assessment of financial impact, if any, of any
9 of the recommendations contained in the final audit report;
10 8. An assessment of progress made on the most recent
11 previous performance audit recommendations, if any; and
12 9.7. A copy of the response received pursuant to
13 subparagraph (3)(b)3.
14 (b) The performance audit may in no way impair the
15 covenant made by the State of Florida in section 3.12 of
16 chapter 83-424, Laws of Florida.
17 (2) The audit may not be performed by any agency of
18 state or local government, with the exception of the Auditor
19 General of the State of Florida as provided by general law.
20 However, nothing in this act shall be construed to prohibit
21 other audits authorized by law.
22 (3)(a) In contracting for the audit, the governing
23 board of the Authority shall utilize standard procedures for
24 any public body when contracting for professional services,
25 including, but not limited to:
26 1. Public notice which must include a general
27 description of the audit and must indicate how interested
28 firms or individuals can apply for consideration, including a
29 requirement that any such applicant must provide a statement
30 of qualifications and performance data announcement, in a
31 uniform and consistent manner, when auditing services are
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1 required to be purchased, a general description of the audit,
2 and an indication of how interested parties may apply for
3 consideration;
4 2. Adoption of procedures for the evaluation of
5 professional auditing services, including, but not limited to,
6 capabilities; adequacy and ability of professional personnel;
7 past record; audit and other experience of the firm or
8 responsible individual, including a statement that such firm
9 or individual has met the required continuing professional
10 educational requirements as prescribed by the Florida
11 Department of Business and Professional Regulation, Board of
12 Accountancy; results of its most recent external quality
13 control review; basis for fees; ability to meet time
14 requirements; and such other factors as may be determined by
15 the Hillsborough County Aviation Authority to be applicable to
16 its particular requirements; and
17 3. Making a finding that the firm or individual to be
18 employed is fully qualified pursuant to law and the adopted
19 evaluation procedures.
20 (b) The contract shall be evidenced by a written
21 document embodying all provisions and conditions of the
22 procurement of such services, which shall include, but shall
23 not be limited to:
24 1. A provision that bills for fees or other
25 compensation for services or expenses be submitted in detail
26 with supporting documentation sufficient for a proper preaudit
27 and postaudit thereof;
28 2. A provision that bills for any travel and per diem
29 expenses be submitted in accordance with s. 112.061, Florida
30 Statutes;
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1 3. A provision that, at the conclusion of the audit,
2 the entity conducting the audit shall discuss the audit with
3 the chairman of the Authority and submit to that person
4 preliminary audit findings, including relevant supporting
5 documentation, if requested which may be included in the final
6 audit report. If the chairman is not available for receipt of
7 the audit findings, with any adverse findings clearly
8 designated as such, then delivery thereof is presumed to be
9 made when it is delivered to the Authority's executive office.
10 The chairman shall submit to the entity conducting the audit,
11 within 60 days of receipt of the preliminary findings, his
12 written response concerning all such findings, including
13 corrective action to be taken to preclude a recurrence of any
14 adverse findings. Thereafter, a final audit report shall be
15 issued which shall include the chairman's response and any
16 rebuttal thereto by the entity conducting the audit;
17 4. A provision that those workpapers necessary to
18 support the conclusions in the final audit report shall be
19 retained by the entity conducting the audit for a period of 2
20 years following delivery of the final audit and shall be made
21 available to the Authority upon a vote of the majority of the
22 governing board of the Authority. The audit report, when
23 final, shall be retained by the Authority pursuant to chapter
24 119, Florida Statutes; and
25 5. A provision that, upon completion of the audit,
26 sufficient copies shall be filed with the Office of the
27 Hillsborough County Legislative Delegation for distribution to
28 members of the delegation and that sufficient copies be
29 provided to the Authority to meet anticipated public demand
30 for copies of such audit.
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1 (4) Funds shall be appropriated by the Hillsborough
2 County Aviation Authority for payment of costs incurred in
3 connection with such audit.
4 Section 2. Section 2 of chapter 94-412, Laws of
5 Florida, is amended to read:
6 Section 2. One year from the date of the final audit
7 report, the chairman of the Authority shall submit to the
8 Office of the Hillsborough County Legislative Delegation a
9 written statement of the status of recommendations and
10 responses contained in the audit report.
11 Section 3. This act shall take effect upon becoming a
12 law.
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