CODING: Words stricken are deletions; words underlined are additions.
SENATE AMENDMENT
Bill No. SB 2002
Amendment No. 2
CHAMBER ACTION
Senate House
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11 The Committee on Comprehensive Planning, Local and Military
12 Affairs recommended the following amendment:
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14 Senate Amendment (with title amendment)
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16 page 12, line 27, delete those lines
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18 and insert: trends identified in audit reports or financial
19 statements submitted by audits of local governmental entities,
20 district school boards, and charter schools performed by the
21 independent certified public accountants.
22 d. The Auditor General, for local governmental
23 entities not required to provide for an audit, shall review
24 financial statements prepared in accordance with s. 218.321
25 and submitted pursuant to subparagraph 5. If the Auditor
26 General's review discloses any indication that such financial
27 statements have not been prepared in accordance with generally
28 accepted accounting principles, the Auditor General shall
29 request that the local governmental entity provide revised
30 financial statements that are in accordance with generally
31 accepted accounting principles. If the Auditor General does
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SENATE AMENDMENT
Bill No. SB 2002
Amendment No. 2
1 not receive the requested revised financial statements, he or
2 she must notify the Department of Banking and Finance and the
3 Legislative Auditing Committee. Any local governmental entity
4 that fails to provide the requested financial statements in
5 accordance with this subparagraph is subject to the penalty
6 provisions prescribed in subparagraph 11. If the Auditor
7 General, in reviewing these financial statements, identifies
8 information that indicates that the local governmental entity
9 may be in a state of financial emergency as provided in s.
10 218.503, the Auditor General shall request appropriate
11 clarification from the local governmental entity. The
12 requested clarification must be provided within 45 days after
13 the date of the request. If the Auditor General does not
14 receive the requested clarification, he or she shall notify
15 the Legislative Auditing Committee. Any local governmental
16 entity that fails to provide the requested clarification in
17 accordance with this subparagraph is subject to the penalty
18 provisions prescribed in subparagraph 11. If, after obtaining
19 the requested clarification, the Auditor General determines
20 that the local governmental entity is in a state of financial
21 emergency as provided in s. 218.503, he or she shall notify
22 the Governor and the Legislative Auditing Committee.
23 13. In conducting a performance audit of any agency,
24 the Auditor General shall use the Agency Strategic Plan of the
25 agency in evaluating the performance of the agency.
26 Section 2. Paragraph (d) of subsection (1) of section
27 218.32, Florida Statutes, is amended to read:
28 218.32 Annual financial reports; local governmental
29 entities.--
30 (1)
31 (d) Each local governmental entity that is required to
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SENATE AMENDMENT
Bill No. SB 2002
Amendment No. 2
1 provide for an audit report in accordance with s.
2 11.45(3)(a)5.4. must submit the annual financial report with
3 the audit report. A copy of the audit report and annual
4 financial report must be submitted to the department within 45
5 days after the completion of the audit report but no later
6 than 12 months after the end of the fiscal year. All other
7 reporting entities must submit the annual financial report to
8 the department no later than April 30 of each year.
9 Section 3. Subsection (2) of section 218.321, Florida
10 Statutes, is amended to read:
11 218.321 Annual financial statements; local
12 governmental entities.--
13 (2) Each local governmental entity that is not
14 required to provide for an audit report in accordance with s.
15 11.45(3)(a)5.4. must complete its financial statements no
16 later than 12 months after the end of the fiscal year. The
17 financial statements must be submitted to the Auditor General
18 within 12 months after the end of the fiscal year.
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22 And the title is amended as follows:
23 On page 1, lines 10-12, delete those lines
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25 and insert:
26 revenue sharing funds; requiring the Auditor
27 General to review financial statements of
28 certain local governmental entities; providing
29 procedures for the submission and review of
30 such statements; providing penalties; providing
31 notification procedures regarding local
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SENATE AMENDMENT
Bill No. SB 2002
Amendment No. 2
1 governmental entities determined to be in a
2 state of financial emergency; amending s.
3 218.32, 218.321, and 311.07, F.S.; correcting
4 cross-references; requiring the submission of
5 financial records by local governmental
6 entities within a certain time period;
7 providing an effective date.
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