Florida Administrative Code › 15 - DEPARTMENT OF HIGHWAY SAFETY AND MOTOR VEHICLES › 15A - Division of Driver Licenses › Chapter 15A-10 - DUI PROGRAMS › Section 15A-10.012 - Financial Audit

Current through Reg. 50, No. 138; July 16, 2024
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 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.
Rulemaking Authority
					 322.02,
					 322.292,
					 322.293 FS. Law Implemented
					 322.292,
					 322.293
					 FS.
New 1-4-95, Amended
					 3-4-97.