215.981  Audits of state agency direct-support organizations and citizen support organizations.--

(1)  Each direct-support organization and each citizen support organization, created or authorized pursuant to law, and created, approved, or administered by a state agency, other than a university, district board of trustees of a community college, or district school board, shall provide for an annual financial audit of its accounts and records to be conducted by an independent certified public accountant in accordance with rules adopted by the Auditor General pursuant to s. 11.45(8) and the state agency that created, approved, or administers the direct-support organization or citizen support organization. The audit report shall be submitted within 9 months after the end of the fiscal year to the Auditor General and to the state agency responsible for creation, administration, or approval of the direct-support organization or citizen support organization. Such state agency, the Auditor General, and the Office of Program Policy Analysis and Government Accountability shall have the authority to require and receive from the organization or from the independent auditor any records relative to the operation of the organization.

¹(2)  Notwithstanding the provisions of subsection (1), and for the 2002-2003 fiscal year only, citizen support organizations for the Department of Environmental Protection that are not for profit and that have annual expenditures of less than $100,000 are not required to have an independent audit. This subsection expires July 1, 2003.

History.--s. 57, ch. 2001-266; s. 35, ch. 2002-402.