The Florida Senate

320.08062  Audits required; annual use fees of special license plates.--

(1)  All organizational recipients of any ¹specialty license plate annual use fee authorized in this chapter, not otherwise subject to annual audit by the Office of the Auditor General, shall submit either an annual or biennial audit of the expenditures of annual use fees and interest earned from these fees, to determine if expenditures are being made in accordance with the specifications outlined by law. The audit shall be prepared by a certified public accountant licensed under chapter 473 at that organizational recipient's expense. Such audits shall be delivered to the President of the Senate, the Speaker of the House of Representatives, the Office of the Governor, and the department no later than December 31 of the calendar year in which the audit was performed.

(2)  A specialty license plate annual use fee collected and distributed under this chapter, or any interest earned from those fees, may not be used for commercial or for-profit activities nor for general or administrative expenses, except to pay the cost of the independent audit required by subsection (1).

(3)  By February 1 of each year, the department shall determine which recipients of revenues from specialty license plate annual use fees have not complied with subsection (1). If the department determines that an organization has not complied with subsection (1) or has failed to use the revenues in accordance with s. 320.08058, the department may discontinue the distribution of the revenues to the organization until the department determines that the organization is complying with those provisions.

(4)  The Auditor General has the authority to examine all records pertaining to the use of funds from the sale of specialty license plates.

History.--s. 5, ch. 90-194; s. 7, ch. 95-282.

¹Note.--The word "specialty" was substituted for the word "speciality" by the editors.