SECTION 320.08062. Audits and attestations required; annual use fees of specialty license plates.
Latest version.
1(1)(a) 2All organizations that receive annual use fee proceeds from the department are responsible for ensuring that proceeds are used in accordance with ss. 25320.0805626and 27320.0805828.
29(b) 30Any organization not subject to audit pursuant to s. 39215.9740shall annually attest, under penalties of perjury, that such proceeds were used in compliance with ss. 56320.0805657and 58320.0805859. The attestation shall be made annually in a form and format determined by the department. In addition, the department shall audit any such organization every 3 years to ensure proceeds have been used in compliance with ss. 97320.0805698and 99320.08058100.
101(c) 102Any organization subject to audit pursuant to s. 110215.97111shall submit an audit report in accordance with rules promulgated by the Auditor General. The annual attestation shall be submitted to the department for review within 9 months after the end of the organization’s fiscal year.
147(2)(a) 148Within 120 days after receiving an organization’s audit or attestation, the department shall determine which recipients of revenues from specialty license plate annual use fees have not complied with subsection (1). In determining compliance, the department may commission an independent actuarial consultant, or an independent certified public accountant, who has expertise in nonprofit and charitable organizations.
204(b) 205The department must discontinue the distribution of revenues to any organization failing to submit the required documentation as required in subsection (1), but may resume distribution of the revenues upon receipt of the required information.
240(c) 241If the department or its designee determines that an organization has not complied or has failed to use the revenues in accordance with ss. 265320.08056266and 267320.08058, 268the department must discontinue the distribution of the revenues to the organization. The department shall notify the organization of its findings and direct the organization to make the changes necessary in order to comply with this chapter. If the officers of the organization sign an affidavit under penalties of perjury stating that they acknowledge the findings of the department and attest that they have taken corrective action and that the organization will submit to a followup review by the department, the department may resume the distribution of revenues.
356(d) 357If an organization fails to comply with the department’s recommendations and corrective actions as outlined in paragraph (c), the revenue distributions shall be discontinued until completion of the next regular session of the Legislature. The department shall notify the President of the Senate and the Speaker of the House of Representatives by the first day of the next regular session of any organization whose revenues have been withheld as a result of this paragraph. If the Legislature does not provide direction to the organization and the department regarding the status of the undistributed revenues, the department shall deauthorize the plate and the undistributed revenues shall be immediately deposited into the Highway Safety Operating Trust Fund.
472(3) 473The department or its designee has the authority to examine all records pertaining to the use of funds from the sale of specialty license plates.
