Senate Bill sb1036

    Florida Senate - 2003                                  SB 1036

    By Senators Dockery, Lynn, Posey, Sebesta, Jones, Argenziano,
    Constantine and Alexander




    15-681A-03

  1                      A bill to be entitled

  2         An act relating to direct-support and citizen

  3         support organizations; amending s. 215.981,

  4         F.S.; providing that certain direct-support

  5         organizations and citizen support organizations

  6         that have annual expenditures in excess of a

  7         specified amount must comply with requirements

  8         for an annual financial audit of the accounts

  9         and records of the organization; deleting

10         obsolete provisions; providing an effective

11         date.

12  

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

14  

15         Section 1.  Section 215.981, Florida Statutes, is

16  amended to read:

17         215.981  Audits of state agency direct-support

18  organizations and citizen support organizations.--

19         (1)  Each direct-support organization and each citizen

20  support organization that has annual expenditures in excess of

21  $300,000, created or authorized pursuant to law, and created,

22  approved, or administered by a state agency, other than a

23  university, district board of trustees of a community college,

24  or district school board, shall provide for an annual

25  financial audit of its accounts and records to be conducted by

26  an independent certified public accountant in accordance with

27  rules adopted by the Auditor General pursuant to s. 11.45(8)

28  and the state agency that created, approved, or administers

29  the direct-support organization or citizen support

30  organization. The audit report shall be submitted within 9

31  months after the end of the fiscal year to the Auditor General

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CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2003                                  SB 1036
    15-681A-03




 1  and to the state agency responsible for creation,

 2  administration, or approval of the direct-support organization

 3  or citizen support organization. Such state agency, the

 4  Auditor General, and the Office of Program Policy Analysis and

 5  Government Accountability shall have the authority to require

 6  and receive from the organization or from the independent

 7  auditor any records relative to the operation of the

 8  organization.

 9         (2)  Notwithstanding the provisions of subsection (1),

10  and for the 2002-2003 fiscal year only, citizen support

11  organizations for the Department of Environmental Protection

12  that are not for profit and that have annual expenditures of

13  less than $100,000 are not required to have an independent

14  audit. This subsection expires July 1, 2003.

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

16  law.

17  

18            *****************************************

19                          SENATE SUMMARY

20    Provides that a direct-support organization or citizen
      support organization that has annual expenditures in
21    excess of $300,000 and that is not administered by a
      university, community college, or district school board
22    must comply with certain audit requirements.

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CODING: Words stricken are deletions; words underlined are additions.