1 | A bill to be entitled |
2 | An act relating to inmate labor and correctional work |
3 | programs; amending s. 946.516, F.S.; requiring Prison |
4 | Rehabilitative Industries and Diversified Enterprises, |
5 | Inc., or PRIDE Enterprises, to prepare an annual report |
6 | detailing the effectiveness of its internal-control |
7 | mechanisms; requiring that the report be subject to an |
8 | attestation by an independent certified public accountant |
9 | retained by and paid from the funds of PRIDE; requiring |
10 | that the attestation report be prepared in addition to, |
11 | and not supplant, the annual financial audit required by |
12 | law; providing an effective date. |
13 |
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14 | Be It Enacted by the Legislature of the State of Florida: |
15 |
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16 | Section 1. Section 946.516, Florida Statutes, is amended |
17 | to read: |
18 | 946.516 Corporation status report; monitoring internal |
19 | controls; and annual financial audit report.-- |
20 | (1) The corporation shall submit to the Governor and the |
21 | Legislature, on or before July 1 of each year, a report on the |
22 | status of the correctional work programs, including, but not |
23 | limited to, the proposed use of the profits from such programs, |
24 | a breakdown of the amount of noninmate labor used, work |
25 | subcontracted to other vendors, use of consultants, finished |
26 | goods purchased for resale, and the number of inmates working in |
27 | the correctional work programs at the time of the such report. |
28 | In addition, the corporation shall submit to the department, the |
29 | Governor, the Legislature, and the Auditor General an annual |
30 | financial audit report and such other information as may be |
31 | requested by the Legislature, together with recommendations |
32 | relating to provisions for reasonable tax incentives to private |
33 | enterprises which employ inmates, parolees, or former inmates |
34 | who have participated in correctional work programs. |
35 | (2) The department shall include, as a portion of its |
36 | annual report, a report on postrelease job placement and the |
37 | rate of subsequent contact with the correctional system for |
38 | those inmates who have participated in the correctional work |
39 | programs operated by the corporation and by the department. |
40 | (3) In order to enhance the monitoring of its risk- |
41 | assessment procedures and the performance of its internal |
42 | controls, the corporation shall prepare an annual report |
43 | detailing the effectiveness of its internal-control mechanisms. |
44 | The report must be subject to an attestation by an independent |
45 | certified public accountant retained by the corporation and paid |
46 | from the funds of the corporation. The preparation of the |
47 | attestation of the corporation's management controls shall be in |
48 | addition to, and may not supplant, the annual financial audit |
49 | required in subsection (4). |
50 | (4)(3) The corporation shall have an annual financial |
51 | audit of its accounts and records by an independent certified |
52 | public accountant retained by it and paid from its funds. The |
53 | Auditor General or the director of the Office of Program Policy |
54 | Analysis and Government Accountability may, pursuant to his or |
55 | her own authority or at the direction of the Joint Legislative |
56 | Auditing Committee, conduct an audit of the corporation. |
57 | (5)(4) The corporation shall be governed by the generally |
58 | accepted accounting principles as established by the Financial |
59 | Accounting Standards Board (FASB) in order to carry out the |
60 | intent of s. 946.502(2) and (5). |
61 | Section 2. This act shall take effect July 1, 2007. |