Florida Regulations 15A-10.012: Financial Audit
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The DUI program shall submit to the Department a certified financial audit, and an independent auditor’s report on compliance with laws, regulations, contracts, and grants related to Rules 15A-10.012, 15A-10.013, 15A-10.014, 15A-10.0141 and 15A-10.0142, F.A.C., which shall be conducted by an independent certified public accountant on an annual basis. A copy of those portions of the management letter related to the DUI program audit shall also be submitted to the Department.
(1) The audit shall be received by the Department within one-hundred twenty calendar days of the end of the program’s fiscal year. This period may be extended by the Department for up to sixty (60) additional calendar days upon a program’s written request, when the audit has been delayed through no fault of the program or for other extenuating circumstances. Factors the Department will consider in making the decision are a delay in receipt of the audit from the licensed organization’s certified public accountant, natural disaster or a circumstance which is beyond the licensed organization’s control. The audit shall be reviewed by the Internal Auditor of the Department or an auditor on contract.
(2) The audited financial statements shall be comparative and presented on the accrual basis of accounting.
(3) The audited financial statements shall clearly show the activity and fund balances of the DUI program and, at a minimum, shall include: a balance sheet; a statement of support, revenue and expenses; a statement of changes in fund balances to reflect the activity of each fund; and a statement of functional expenses. The revenues and expenses of the Special Supervision Services portion of the DUI program shall be reflected separately from other DUI program revenues and expenses.
(4) The DUI program accounting must be presented as a separate fund.
(5) The auditor’s notes accompanying the financial statements or a letter from the auditor shall disclose the basis and formula for the allocation of indirect costs (overhead) and that the method used provides a fair and equitable allocation to all functions or programs.
(6) The audit report shall include an auditor’s note to the financial statements concerning the collection and remittance of the state assessment fee to the Department as required by Section 322.293, Florida Statutes, and Administrative Fl. Admin. Code R. 15A-10.005 This audit report note shall include the information in the following format:
STATE ASSESSMENT FEE
As required by Florida Statutes § 322.293, and Administrative Fl. Admin. Code R. 15A-10.005, [Name of Program] collects a state assessment fee of [Amount of Fee] on every client enrolling in its DUI program and remits the fees to the State of Florida. State assessment fees collected and distributed to the State of Florida are summarized as follows:
Fiscal Year
Terms Used In Florida Regulations 15A-10.012
- Contract: A legal written agreement that becomes binding when signed.
- Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
(2) The audited financial statements shall be comparative and presented on the accrual basis of accounting.
(3) The audited financial statements shall clearly show the activity and fund balances of the DUI program and, at a minimum, shall include: a balance sheet; a statement of support, revenue and expenses; a statement of changes in fund balances to reflect the activity of each fund; and a statement of functional expenses. The revenues and expenses of the Special Supervision Services portion of the DUI program shall be reflected separately from other DUI program revenues and expenses.
(4) The DUI program accounting must be presented as a separate fund.
(5) The auditor’s notes accompanying the financial statements or a letter from the auditor shall disclose the basis and formula for the allocation of indirect costs (overhead) and that the method used provides a fair and equitable allocation to all functions or programs.
(6) The audit report shall include an auditor’s note to the financial statements concerning the collection and remittance of the state assessment fee to the Department as required by Section 322.293, Florida Statutes, and Administrative Fl. Admin. Code R. 15A-10.005 This audit report note shall include the information in the following format:
STATE ASSESSMENT FEE
As required by Florida Statutes § 322.293, and Administrative Fl. Admin. Code R. 15A-10.005, [Name of Program] collects a state assessment fee of [Amount of Fee] on every client enrolling in its DUI program and remits the fees to the State of Florida. State assessment fees collected and distributed to the State of Florida are summarized as follows:
Fiscal Year