Amendment
Bill No. SB 2110

Amendment No. 761437

CHAMBER ACTION
Senate		House
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1	Representative Grimsley offered the following:
2
3	Amendment (with title amendment)
4	Remove everything after the enacting clause and insert:
5
6	Section 1.  Paragraphs (c) and (g) of subsection (1),
7	subsection (2), paragraphs (u), (v), (w), and (x) of subsection
8	(3), and paragraph (h) of subsection (7) of section 11.45,
9	Florida Statutes, are amended, and a new paragraph (x) is added
10	to subsection (3) of that section, to read:
11	11.45  Definitions; duties; authorities; reports; rules.-
12	(1)  DEFINITIONS.-As used in ss. 11.40-11.513, the term:
13	(c)  "Financial audit" means an examination of financial
14	statements in order to express an opinion on the fairness with
15	which they are presented in conformity with generally accepted
16	accounting principles and an examination to determine whether
17	operations are properly conducted in accordance with legal and
18	regulatory requirements. Financial audits must be conducted in
19	accordance with auditing standards generally accepted in the
20	United States auditing standards and government auditing
21	standards as adopted by the Board of Accountancy. When
22	applicable, the scope of financial audits shall encompass the
23	additional activities necessary to establish compliance with the
24	Single Audit Act Amendments of 1996, 31 U.S.C.A. ss. 7501-7507
25	and other applicable federal law.
26	(g)  "Operational audit" means an a financial-related audit
27	whose purpose is to evaluate management's performance in
28	establishing and maintaining internal controls, including
29	controls designed to prevent and detect fraud, waste, and abuse,
30	and in administering assigned responsibilities in accordance
31	with applicable laws, administrative rules, regulations,
32	contracts, grant agreements, and other guidelines. Operational
33	audits must be conducted in accordance with government auditing
34	standards. Operational audits examine and to determine the
35	extent to which the internal controls control, as designed and
36	placed in operation to, promote promotes and encourage
37	encourages the achievement of management's control objectives in
38	the categories of compliance, economic and efficient operations,
39	reliability of financial records and reports, and safeguarding
40	of assets and the identification of weaknesses in those internal
41	controls.
42	(2)  DUTIES.-The Auditor General shall:
43	(a)  Conduct audits of records and perform related duties
44	as prescribed by law, concurrent resolution of the Legislature,
45	or as directed by the Legislative Auditing Committee.
46	(b)  Annually conduct a financial audit of state
47	government.
48	(c)  Annually conduct financial audits of all state
49	universities and district boards of trustees of community
50	colleges.
51	(d)  Annually conduct financial audits of the accounts and
52	records of all district school boards in counties with
53	populations of fewer than 150,000, according to the most recent
54	federal decennial statewide census.
55	(e)  Once every 3 years, conduct financial audits of the
56	accounts and records of all district school boards in counties
57	with populations of 150,000 or more, according to the most
58	recent federal decennial statewide census. Through fiscal year
59	2008-2009, annually conduct an audit of the Wireless Emergency
60	Telephone System Fund as described in s. 365.173.
61	(f)  Annually conduct audits of the accounts and records of
62	the Florida School for the Deaf and the Blind.
63	(f)(g)  At least every 3 2 years, conduct operational
64	audits of the accounts and records of state agencies, and
65	universities, colleges, district school boards, the Florida
66	Clerks of Court Operations Corporation, and the Florida School
67	for the Deaf and the Blind. In connection with these audits, the
68	Auditor General shall give appropriate consideration to reports
69	issued by state agencies' inspectors general or universities'
70	inspectors general and the resolution of findings therein.
71	(g)(h)  At least every 3 2 years, conduct a performance
72	audit of the local government financial reporting system, which,
73	for the purpose of this chapter, means any statutory provisions
74	related to local government financial reporting. The purpose of
75	such an audit is to determine the accuracy, efficiency, and
76	effectiveness of the reporting system in achieving its goals and
77	to make recommendations to the local governments, the Governor,
78	and the Legislature as to how the reporting system can be
79	improved and how program costs can be reduced. The Auditor
80	General shall determine the scope of such audits. The local
81	government financial reporting system should provide for the
82	timely, accurate, uniform, and cost-effective accumulation of
83	financial and other information that can be used by the members
84	of the Legislature and other appropriate officials to accomplish
85	the following goals:
86	1.  Enhance citizen participation in local government;
87	2.  Improve the financial condition of local governments;
88	3.  Provide essential government services in an efficient
89	and effective manner; and
90	4.  Improve decisionmaking on the part of the Legislature,
91	state agencies, and local government officials on matters
92	relating to local government.
93	(h)(i)  At least Once every 3 years, conduct a performance
94	audit audits of the Department of Revenue's administration of
95	the ad valorem tax laws as described in s. 195.096. The
96	performance audit shall report on the activities of the ad
97	valorem tax program of the Department of Revenue related to the
98	ad valorem tax rolls. The Auditor General shall include, for at
99	least four counties so reviewed, findings as to the accuracy of
100	assessment procedures, projections, and computations made by the
101	division, using the same generally accepted appraisal standards
102	and procedures to which the division and the property appraisers
103	are required to adhere. However, the report may not include any
104	findings or statistics related to any ad valorem tax roll that
105	is in litigation between the state and county officials at the
106	time the report is to be issued.
107	(j)  Once every 3 years, conduct financial audits of the
108	accounts and records of all district school boards in counties
109	with populations of 125,000 or more, according to the most
110	recent federal decennial statewide census.
111	(i)(k)  Once every 3 years, review a sample of each state
112	agency's internal audit reports at each state agency, as defined
113	in s. 20.0551(1)(a), to determine compliance with current
114	Standards for the Professional Practice of Internal Auditing or,
115	if appropriate, government auditing standards.
116	(j)(l)  Conduct audits of local governmental entities when
117	determined to be necessary by the Auditor General, when directed
118	by the Legislative Auditing Committee, or when otherwise
119	required by law. No later than 18 months after the release of
120	the audit report, the Auditor General shall perform such
121	appropriate followup procedures as he or she deems necessary to
122	determine the audited entity's progress in addressing the
123	findings and recommendations contained within the Auditor
124	General's previous report. The Auditor General shall notify
125	provide a copy of his or her determination to each member of the
126	audited entity's governing body and to the Legislative Auditing
127	Committee of the results of his or her determination.
128
129	The Auditor General shall perform his or her duties
130	independently but under the general policies established by the
131	Legislative Auditing Committee. This subsection does not limit
132	the Auditor General's discretionary authority to conduct other
133	audits or engagements of governmental entities as authorized in
134	subsection (3).
135	(3)  AUTHORITY FOR AUDITS AND OTHER ENGAGEMENTS.-The
136	Auditor General may, pursuant to his or her own authority, or at
137	the direction of the Legislative Auditing Committee, conduct
138	audits or other engagements as determined appropriate by the
139	Auditor General of:
140	(u)  The Investment Fraud Restoration Financing Corporation
141	created pursuant to chapter 517.
142	(u)(v)  The books and records of any permitholder that
143	conducts race meetings or jai alai exhibitions under chapter
144	550.
145	(v)(w)  The corporation defined in part II of chapter 946,
146	known as the Prison Rehabilitative Industries and Diversified
147	Enterprises, Inc., or PRIDE Enterprises.
148	(w)(x)  The Florida Virtual School pursuant to s. 1002.37.
149	(x)  Virtual education providers receiving state funds or
150	funds from local ad valorem taxes.
151	(7)  AUDITOR GENERAL REPORTING REQUIREMENTS.-
152	(h)  The Auditor General shall compile and transmit to the
153	President of the Senate, the Speaker of the House of
154	Representatives, and the Legislative Auditing Committee by
155	December 1 of each year an annual report, which shall include a
156	projected 2-year work plan identifying the audits and other
157	accountability activities to be undertaken and a list of
158	statutory and fiscal changes recommended by the Auditor General.
159	The Auditor General may also transmit recommendations at other
160	times of the year when the information would be timely and
161	useful for the Legislature.
162	Section 2.  Subsection (3) of section 25.075, Florida
163	Statutes, is amended to read:
164	25.075  Uniform case reporting system.-
165	(3)  The Auditor General shall audit the reports made to
166	the Supreme Court in accordance with the uniform system
167	established by the Supreme Court.
168	Section 3.  Subsection (5) of section 28.35, Florida
169	Statutes, is amended to read:
170	28.35  Florida Clerks of Court Operations Corporation.-
171	(5)(a)  The corporation shall submit an annual audited
172	financial statement to the Auditor General in a form and manner
173	prescribed by the Auditor General. The Auditor General shall
174	conduct an annual audit of the operations of the corporation,
175	including the use of funds and compliance with the provisions of
176	this section and ss. 28.36 and 28.37.
177	(b)  Certified public accountants conducting audits of
178	counties pursuant to s. 218.39 shall report, as part of the
179	audit, whether or not the clerks of the courts have complied
180	with the requirements of this section and s. 28.36. In addition,
181	each clerk of court shall forward a copy of the portion of the
182	financial audit relating to the court-related duties of the
183	clerk of court to the Supreme Court. The Auditor General shall
184	develop a compliance supplement for the audit of compliance with
185	the budgets and applicable performance standards certified by
186	the corporation.
187	Section 4.  Subsections (7), (8), and (9) of section
188	195.096, Florida Statutes, are amended to read:
189	195.096  Review of assessment rolls.-
190	(7)  The Auditor General shall conduct a performance audit
191	of the administration of ad valorem tax laws by the department
192	triennially following completion of reviews conducted pursuant
193	to this section. The audit report shall be submitted to the
194	Legislature no later than April 1, on a triennial basis,
195	reporting on the activities of the ad valorem tax program of the
196	Department of Revenue related to the ad valorem tax rolls. The
197	Auditor General shall include, for at least four counties so
198	reviewed, findings as to the accuracy of assessment procedures,
199	projections, and computations made by the division, utilizing
200	the same generally accepted appraisal standards and procedures
201	to which the division and the property appraisers are required
202	to adhere. However, the report shall not include any findings or
203	statistics related to any ad valorem tax roll which is in
204	litigation between the state and county officials at the time
205	the report is to be issued.
206	(7)(8)  When a roll is prepared as an interim roll pursuant
207	to s. 193.1145, the department shall compute assessment levels
208	for both the interim roll and the final approved roll.
209	(8)(9)  Chapter 120 does shall not apply to this section.
210	Section 5.  Subsection (17) of section 218.31, Florida
211	Statutes, is amended to read:
212	218.31  Definitions.-As used in this part, except where the
213	context clearly indicates a different meaning:
214	(17)  "Financial audit" means an examination of financial
215	statements in order to express an opinion on the fairness with
216	which they are presented in conformity with generally accepted
217	accounting principles and an examination to determine whether
218	operations are properly conducted in accordance with legal and
219	regulatory requirements. Financial audits must be conducted in
220	accordance with auditing standards generally accepted in the
221	United States auditing standards and government auditing
222	standards as adopted by the Board of Accountancy and as
223	prescribed by rules promulgated by the Auditor General. When
224	applicable, the scope of financial audits shall encompass the
225	additional activities necessary to establish compliance with the
226	Single Audit Act Amendments of 1996, 31 U.S.C.A. ss. 7501-7507
227	and other applicable federal law.
228	Section 6.  Subsection (5) of section 273.05, Florida
229	Statutes, is amended to read:
230	273.05  Surplus property.-
231	(5)  The custodian shall maintain records of property that
232	is certified as surplus with information indicating the value
233	and condition of the property. Agency records for property
234	certified as surplus shall comply with rules issued by the Chief
235	Financial Officer Auditor General.
236	Section 7.  Subsection (3) of section 365.173, Florida
237	Statutes, is amended to read:
238	365.173  Emergency Communications Number E911 System Fund.-
239	(3)  The Auditor General shall annually audit the fund to
240	ensure that moneys in the fund are being managed in accordance
241	with this section and s. 365.172. The Auditor General shall
242	provide a report of the annual audit to the board.
243	Section 8.  Subsections (3) and (4) and paragraph (d) of
244	subsection (5) of section 943.25, Florida Statutes, are amended,
245	and present subsections (4) through (12) are renumbered as
246	subsections (3) through (11), respectively, to read:
247	943.25  Criminal justice trust funds; source of funds; use
248	of funds.-
249	(3)  The Auditor General is directed in her or his audit of
250	courts to ascertain that such assessments have been collected
251	and remitted and shall report to the Legislature. All such
252	records of the courts shall be open for her or his inspection.
253	The Auditor General is further directed to conduct audits of the
254	expenditures of the trust funds and to report to the
255	Legislature. Such audits shall be conducted in accordance with
256	s. 11.45.
257	(3)(4)  The commission shall, by rule, establish,
258	implement, supervise, and evaluate the expenditures of the
259	Criminal Justice Standards and Training Trust Fund for approved
260	advanced and specialized training program courses. Criminal
261	justice training school enhancements may be authorized by the
262	commission subject to the provisions of subsection (6) (7). The
263	commission may approve the training of appropriate support
264	personnel when it can be demonstrated that these personnel
265	directly support the criminal justice function.
266	(4)(5)  The commission shall authorize the establishment of
267	regional training councils to advise and assist the commission
268	in developing and maintaining a plan assessing regional criminal
269	justice training needs and to act as an extension of the
270	commission in the planning, programming, and budgeting for
271	expenditures of the moneys in the Criminal Justice Standards and
272	Training Trust Fund.
273	(d)  A public criminal justice training school must be
274	designated by the commission to receive and distribute the
275	disbursements authorized under subsection (8) (9).
276	Section 9.  Subsection (3) of section 1002.36, Florida
277	Statutes, is amended to read:
278	1002.36  Florida School for the Deaf and the Blind.-
279	(3)  AUDITS.-The Auditor General shall conduct annual
280	audits of the accounts and records of the Florida School for the
281	Deaf and the Blind as provided in s. 11.45. The Department of
282	Education's Inspector General is authorized to conduct
283	investigations at the school as provided in s. 1001.20(4)(e).
284	Section 10.  Paragraph (c) of subsection (5) of section
285	1009.53, Florida Statutes, is amended, and paragraph (d) is
286	added to that subsection, to read:
287	1009.53  Florida Bright Futures Scholarship Program.-
288	(5)  The department shall issue awards from the scholarship
289	program annually. Annual awards may be for up to 45 semester
290	credit hours or the equivalent. Before the registration period
291	each semester, the department shall transmit payment for each
292	award to the president or director of the postsecondary
293	education institution, or his or her representative, except that
294	the department may withhold payment if the receiving institution
295	fails to report or to make refunds to the department as required
296	in this section.
297	(c)  Each institution that receives moneys through this
298	program shall provide for a prepare an annual report that
299	includes an annual financial audit, as defined in s.
300	11.45(1)(c), conducted by an independent certified public
301	accountant or the Auditor General, for each fiscal year in which
302	the institution expends program moneys in excess of $100,000. At
303	least every 2 years, the audit The report shall include an
304	examination audit of the institution's administration of the
305	program and the institution's a complete accounting of the
306	moneys for the program since the last examination of the
307	institution's administration of the program. The This report on
308	the audit must be submitted to the department within 9 months
309	after the end of the fiscal year annually by March 1. The
310	department may conduct its own annual audit of an institution's
311	administration of the program. The department may request a
312	refund of any moneys overpaid to the institution for the
313	program. The department may suspend or revoke an institution's
314	eligibility to receive future moneys for the program if the
315	department finds that an institution has not complied with this
316	section. The institution must remit within 60 days any refund
317	requested in accordance with this subsection.
318	(d)  Any institution not subject to audit pursuant to this
319	subsection shall attest, under penalties of perjury, that
320	proceeds received under this subsection were used in compliance
321	with the applicable law. The attestation shall be made annually
322	in a form and format determined by the department.
323	Section 11.  Paragraph (b) of subsection (1) of section
324	938.01, Florida Statutes, is amended to read:
325	938.01  Additional Court Cost Clearing Trust Fund.-
326	(1)  All courts created by Art. V of the State Constitution
327	shall, in addition to any fine or other penalty, require every
328	person convicted for violation of a state penal or criminal
329	statute or convicted for violation of a municipal or county
330	ordinance to pay $3 as a court cost. Any person whose
331	adjudication is withheld pursuant to the provisions of s.
332	318.14(9) or (10) shall also be liable for payment of such cost.
333	In addition, $3 from every bond estreature or forfeited bail
334	bond related to such penal statutes or penal ordinances shall be
335	remitted to the Department of Revenue as described in this
336	subsection. However, no such assessment may be made against any
337	person convicted for violation of any state statute, municipal
338	ordinance, or county ordinance relating to the parking of
339	vehicles.
340	(b)  All funds in the Department of Law Enforcement
341	Criminal Justice Standards and Training Trust Fund shall be
342	disbursed only in compliance with s. 943.25(8)(9).
343	Section 12.  Paragraph (c) of subsection (1) of section
344	943.17, Florida Statutes, is amended to read:
345	943.17  Basic recruit, advanced, and career development
346	training programs; participation; cost; evaluation.-The
347	commission shall, by rule, design, implement, maintain,
348	evaluate, and revise entry requirements and job-related
349	curricula and performance standards for basic recruit, advanced,
350	and career development training programs and courses. The rules
351	shall include, but are not limited to, a methodology to assess
352	relevance of the subject matter to the job, student performance,
353	and instructor competency.
354	(1)  The commission shall:
355	(c)  Design, implement, maintain, evaluate, revise, or
356	adopt a career development training program which is limited to
357	those courses related to promotion to a higher rank or position.
358	Career development courses will not be eligible for funding as
359	provided in s. 943.25(8)(9).
360	Section 13.  This act shall take effect July 1, 2011.
361
362
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364	T I T L E  A M E N D M E N T
365	Remove the entire title and insert:
366	A bill to be entitled
367	An act relating to the Auditor General; amending s. 11.45,
368	F.S.; requiring that financial audits be conducted in
369	accordance with certain auditing standards and activities;
370	expanding the definition and standards of "operational
371	audit"; revising the duties of the Auditor General
372	pertaining to financial audits of district boards of
373	trustees of community colleges, district school boards,
374	universities, colleges, the Florida Clerks of Court
375	Operations Corporation, and the Florida School for the
376	Deaf and Blind; revising the time for conducting certain
377	operational audits; revising the requirements for
378	conducting a performance audit of the ad valorem tax laws;
379	deleting the authority of the Auditor General to conduct
380	an audit of the Investment Fraud Restoration Financing
381	Corporation; authorizing the Auditor General to conduct
382	audits or other engagements of certain virtual education
383	providers; expanding the requirements of the annual report
384	to the legislative leadership and Legislative Auditing
385	Committee; amending s. 25.075, F.S.; deleting the
386	requirement that the Auditor General audit certain reports
387	made to the Supreme Court in accordance with the uniform
388	case reporting system established by the court; amending
389	s. 28.35, F.S.; deleting the requirements that the Florida
390	Clerks of Court Operations Corporation submit an annual
391	audited financial statement to the Auditor General and
392	that the Auditor General conduct an audit of the
393	corporation; amending s. 195.096, F.S.; deleting the
394	requirement that the Auditor General conduct a performance
395	audit of the administration of ad valorem tax laws;
396	amending s. 218.31, F.S.; requiring that financial audits
397	be conducted in accordance with certain auditing standards
398	and activities; amending s. 273.05, F.S.; transferring the
399	responsibility of developing rules for surplus property
400	records from the Auditor General to the Chief Financial
401	Officer; amending s. 365.173, F.S.; deleting certain
402	responsibilities of the Auditor General for the Emergency
403	Communications Number E911 System Fund; amending s.
404	943.25, F.S.; deleting certain responsibilities of the
405	Auditor General pertaining to criminal justice trust
406	funds; amending s. 1002.36, F.S.; deleting the requirement
407	that the Auditor General perform annual audits of the
408	Florida School for the Deaf and the Blind; amending s.
409	1009.53, F.S.; revising the criteria for audits for
410	institutions which receive a certain amount of funds from
411	the Bright Futures Scholarship program; providing a date
412	by which certain reports must be submitted; providing that
413	an institution that is not subject to the audit shall
414	attest, under penalty of perjury, that the scholarship
415	proceeds were used in compliance with law; providing that
416	the Department of Education may establish the form and
417	format for the attestation; amending ss. 938.01 and
418	943.17, F.S.; conforming cross-references to changes made
419	by the act; providing an effective date.

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