Section 15A-10.012 - Financial AuditThe 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 Rule 15A-10.005, F.A.C. This audit report note shall include the information in the following format: STATE ASSESSMENT FEE
As required by Section 322.293, F.S., and Administrative Rule 15A-10.005, F.A.C., [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 |
Prior | Current |
Fees due from prior year | $_______ | $_______ |
|
Fees collected current year | _______ | _______ |
|
Fees remitted current year | _______ | _______ |
|
Fees due State | _______ | _______ |
(7) The auditor's notes accompanying the audited financial statements shall also state that the DUI program established and maintained procedures which adequately accounted for all fees received for the DUI program and for all receipts created and/or issued by the DUI program.Fla. Admin. Code Ann. R. 15A-10.012
Rulemaking Authority 322.02, 322.292, 322.293 FS. Law Implemented 322.292, 322.293 FS.
New 1-4-95, Amended 3-4-97.New 1-4-95, Amended 3-4-97.