Florida Senate - 2016 SENATOR AMENDMENT Bill No. CS for CS for SB 1394 Ì419478YÎ419478 LEGISLATIVE ACTION Senate . House . . . Floor: 2/AD/2R . 03/04/2016 05:44 PM . ————————————————————————————————————————————————————————————————— ————————————————————————————————————————————————————————————————— Senator Brandes moved the following: 1 Senate Amendment (with title amendment) 2 3 Between lines 579 and 580 4 insert: 5 Section 12. Section 320.08062, Florida Statutes, is amended 6 to read: 7 320.08062 Auditsand attestationsrequired; annual use fees 8 of specialty license plates.— 9 (1)(a) All organizations that receive annual use fee 10 proceeds from the department are responsible for ensuring that 11 proceeds are used in accordance with ss. 320.08056 and 12 320.08058. 13 (b) Any organization not subject to audit pursuant to s. 14 215.97 shall annually attest, under penalties of perjury, that 15 such proceeds were used in compliance with ss. 320.08056 and 16 320.08058. The attestation shall be made annually in a form and 17 format determined by the department. In addition, the department 18 shall audit any such organization every 2 years to ensure 19 proceeds have been used in compliance with ss. 320.08056 and 20 320.08058. 21 (c) Any organization subject to audit pursuant to s. 215.97 22 shall submit an audit report in accordance with rules 23 promulgated by the Auditor General. The annual attestation shall 24 be submitted to the department for review within 9 months after 25 the end of the organization’s fiscal year. 26 (2)(a) Within 120 days after receiving an organization’s 27 audit or attestation, the department shall determine which 28 recipients of revenues from specialty license plate annual use 29 fees have not complied with subsection (1). In determining 30 compliance, the department may commission an independent 31 actuarial consultant, or an independent certified public 32 accountant, who has expertise in nonprofit and charitable 33 organizations. 34 (b) The department must discontinue the distribution of 35 revenues to any organization failing to submit the required 36 documentation as required in subsection (1), but may resume 37 distribution of the revenues upon receipt of the required 38 information. 39 (c) If the department or its designee determines that an 40 organization has not complied or has failed to use the revenues 41 in accordance with ss. 320.08056 and 320.08058, the department 42 must discontinue the distribution of the revenues to the 43 organization. The department shall notify the organization of 44 its findings and direct the organization to make the changes 45 necessary in order to comply with this chapter. If the officers 46 of the organization sign an affidavit under penalties of perjury 47 stating that they acknowledge the findings of the department and 48 attest that they have taken corrective action and that the 49 organization will submit to a followup review by the department, 50 the department may resume the distribution of revenues. 51 (d) If an organization fails to comply with the 52 department’s recommendations and corrective actions as outlined 53 in paragraph (c), the revenue distributions shall be 54 discontinued until completion of the next regular session of the 55 Legislature. The department shall notify the President of the 56 Senate and the Speaker of the House of Representatives by the 57 first day of the next regular session of any organization whose 58 revenues have been withheld as a result of this paragraph. If 59 the Legislature does not provide direction to the organization 60 and the department regarding the status of the undistributed 61 revenues, the department shall deauthorize the plate and the 62 undistributed revenues shall be immediately deposited into the 63 Highway Safety Operating Trust Fund. 64 (3) The department or its designee has the authority to 65 examine all records pertaining to the use of funds from the sale 66 of specialty license plates. 67 68 ================= T I T L E A M E N D M E N T ================ 69 And the title is amended as follows: 70 Between lines 56 and 57 71 insert: 72 amending s. 320.08062, F.S.; directing the department 73 to audit certain organizations that receive funds from 74 the sale of specialty license plates;