HOUSE AMENDMENT

                                                   Bill No. HB 731

    Amendment No. 1 (for drafter's use only)

                            CHAMBER ACTION
              Senate                               House
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 5                                           ORIGINAL STAMP BELOW

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11  The Committee on Community Affairs offered the following:

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13         Amendment 

14         On page 4, lines 8-22,

15  remove from the bill:  all of said lines

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17  and insert in lieu thereof:

18         5.  If by July 1 in any fiscal year a district school

19  board or local governmental entity has not been notified that

20  a financial audit for that fiscal year will be performed by

21  the Auditor General pursuant to subparagraph 3., the following

22  governmental entities shall require that an annual financial

23  audit of its accounts and records be completed, within 12

24  months after the end of its respective fiscal year, by an

25  independent certified public accountant retained by it and

26  paid from its public funds:

27         a. each municipality with either revenues or

28  expenditures of more than $250,000,

29         b. each municipality in a state of financial emergency

30  as a consequence of one or more of the conditions described in

31  s. 218.503(1) with either revenues or expenditures of more

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    File original & 9 copies    02/23/00
    hca0012                     02:25 pm         00731-ca  -052627




                                                   HOUSE AMENDMENT

                                                   Bill No. HB 731

    Amendment No. 1 (for drafter's use only)





 1  than $100,000,

 2         c. each municipality with either revenues or

 3  expenditures between $100,000 and $250,000, if the

 4  municipality has not been subject to a financial audit

 5  pursuant to this subparagraph or subparagraph 3 within the

 6  last three years

 7         d. each special district with either revenues or

 8  expenditures of more than $50,000,

 9         e. and county agency

10         Each district school board may require that an annual

11  financial audit of its accounts and records be completed,

12  within 12 months after the end of its respective fiscal year,

13  by an independent certified public accountant retained by it

14  and paid from its public funds.each municipality with either

15  revenues or expenditures of more than $100,000, each special

16  district with either revenues or expenditures of more than

17  $50,000, and each county agency shall, and each district

18  school board may, require that an annual financial audit of

19  its accounts and records be completed, within 12 months after

20  the end of its respective fiscal year, by an independent

21  certified public accountant retained by it and paid from its

22  public funds. An

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    File original & 9 copies    02/23/00
    hca0012                     02:25 pm         00731-ca  -052627