(1) If the Chief Financial Officer determines that additional auditing procedures are necessary because (a) the county failed to submit timely its annual report; (b) discrepancies were noted by the independent certified public accountant; or (c) the county failed to file the certified public accountant Statement of Compliance before January 31; the Chief Financial Officer, upon thirty (30) days prior written notice and in the absence of any correction by the county of any such failure, shall assign his or her personnel or contract for any and all necessary services to bring the county into compliance. The costs incurred by the Chief Financial Officer must be paid within ninety (90) days by the county upon certification by the Chief Financial Officer.
    (2) If the Chief Financial Officer elects to utilize the services of an independent contractor to perform auditing procedures under this rule, the Chief Financial Officer may require the county to make direct payments to the contractor.
Rulemaking Authority 17.29, 29.0085(5) FS. Law Implemented 29.008, 29.0085 FS. History-New 4-25-90, Formerly 3A-69.003, Amended 8-31-10.