HB 1295

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


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