Florida Senate - 2018                          SENATOR AMENDMENT
       Bill No. CS/HB 7087, 1st Eng.
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                 Floor: WD/3R          .                                
             03/09/2018 05:33 PM       .                                

       Senator Stargel moved the following:
    1         Senate Amendment to Amendment (844462) (with title
    2  amendment)
    4         Delete lines 1416 - 1449
    5  and insert:
    6  of this act to adopt a discretionary sales surtax under this
    7  section, an independent certified public accountant licensed
    8  pursuant to chapter 473 shall conduct a performance audit of the
    9  program associated with the surtax adoption proposed by the
   10  county or school district. The Office of Program Policy Analysis
   11  and Government Accountability shall procure the certified public
   12  accountant and may use carryforward funds to pay for the
   13  services of the certified public accountant.
   14         (b)At least 60 days before the referendum is held, the
   15  performance audit shall be completed and the audit report,
   16  including any findings, recommendations, or other accompanying
   17  documents shall be made available on the official website of the
   18  county or school district. The county or school district shall
   19  keep the information on its website for 2 years from the date it
   20  was posted.
   21         (c)For purposes of this subsection, the term “performance
   22  audit” means an examination of the program conducted according
   23  to applicable government auditing standards or auditing and
   24  evaluation standards of other appropriate authoritative bodies.
   25  At a minimum, a performance audit must include an examination of
   26  issues related to the following:
   27         1.The economy, efficiency, or effectiveness of the
   28  program.
   29         2.The structure or design of the program to accomplish its
   30  goals and objectives.
   31         3.Alternative methods of providing program services or
   32  products.
   33         4.Goals, objectives, and performance measures used by the
   34  program to monitor and report program accomplishments.
   35         5.The accuracy or adequacy of public documents, reports,
   36  and requests prepared by the county or school district which
   37  relate to the program.
   38         6.Compliance of the program with appropriate policies,
   39  rules, and laws.
   40         (d) This section does not apply to a referendum held to
   41  adopt the same discretionary surtax that was in place during the
   42  month of December immediately before the date of the referendum.
   44  ================= T I T L E  A M E N D M E N T ================
   45  And the title is amended as follows:
   46         Delete lines 2797 - 2806
   47  and insert:
   48         audits of programs associated with a proposed adoption
   49         of a discretionary sales surtax by a county or school
   50         district; requiring the Office of Program Policy
   51         Analysis and Government Accountability to hire an
   52         independent certified public accountant to conduct
   53         such performance audits; authorizing the office to use
   54         carryforward funds to pay for such services;
   55         specifying a time period within which the performance
   56         audit must be completed and made available; defining
   57         the term “performance audit”; providing applicability;