HB 0365 2003
1	CHAMBER ACTION
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6	The Committee on State Administration recommends the following:
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8	Committee Substitute
9	Remove the entire bill and insert:
10	A bill to be entitled
11	An act relating to audits of state agency direct-support
12	organizations and citizen support organizations; amending
13	s. 215.981, F.S.; specifying financial audit requirements
14	for certain direct-support organizations and citizen
15	support organizations; excluding certain organizations
16	from such requirements; requiring the Department of
17	Environmental Protection to establish financial management
18	guidelines; requiring the department to conduct
19	operational and financial reviews of certain direct-
20	support organizations or citizen support organizations
21	each year; providing an effective date.
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23	Be It Enacted by the Legislature of the State of Florida:
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25	Section 1. Section 215.981, Florida Statutes, is amended
26	to read:
27	215.981 Audits of state agency direct-support
28	organizations and citizen support organizations.--
29	(1) Each direct-support organization and each citizen
30	support organization with annual expenditures in excess of
31	$100,000, created or authorized pursuant to law, and created,
32	approved, or administered by a state agency, other than a
33	university, district board of trustees of a community college,
34	or district school board, shall provide for an annual financial
35	audit of its accounts and records to be conducted by an
36	independent certified public accountant in accordance with rules
37	adopted by the Auditor General pursuant to s. 11.45(8) and the
38	state agency that created, approved, or administers the direct-
39	support organization or citizen support organization. The audit
40	report shall be submitted within 9 months after the end of the
41	fiscal year to the Auditor General and to the state agency
42	responsible for creation, administration, or approval of the
43	direct-support organization or citizen support organization.
44	Such state agency, the Auditor General, and the Office of
45	Program Policy Analysis and Government Accountability shall have
46	the authority to require and receive from the organization or
47	from the independent auditor any records relative to the
48	operation of the organization.
49	(2) Notwithstanding the provisions of subsection (1),
50	direct-support organizations and for the 2002-2003 fiscal year
51	only,citizen support organizations for the Department of
52	Environmental Protection that are not for profit and that have
53	annual expenditures of less than $300,000$100,000are not
54	required to have an independent audit. The department shall
55	establish accounting and financial management guidelines for
56	those organizations under the department’s jurisdiction. Each
57	year, the department shall conduct operational and financial
58	reviews of a selected number of direct-support organizations or
59	citizen support organizations which fall below the audit
60	threshold established in this subsection.This subsection
61	expires July 1, 2003.
62	Section 2. This act shall take effect July 1, 2003.
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