1999 Florida Code
TITLE XIV TAXATION AND FINANCE
Chapter 216 Planning and Budgeting  
216.349   Financial review of grants and aids appropriations; audit or attestation statement.

1216.349  Financial review of grants and aids appropriations; audit or attestation statement.--

(1)  Before disbursing any funds from a grants and aids appropriation pursuant to a grant or contract, the state agency, or the judicial branch, authorized by the appropriations act to administer the funds and the Comptroller must independently ensure that the proposed expenditure is in accordance with all legal and regulatory requirements and find that the terms of the grant or contract specifically prohibit the use of funds for the purpose of lobbying the Legislature, the judicial branch, or a state agency.

(2)  Any local governmental entity, nonprofit organization, or for-profit organization that is awarded funds from a grants and aids appropriation by a state agency shall:

(a)  If the amounts received exceed $100,000, have an audit performed in accordance with the rules of the Auditor General promulgated pursuant to s. 11.45;

(b)  If the amounts received exceed $25,000 but do not exceed $100,000, have an audit performed in accordance with the rules of the Auditor General promulgated pursuant to s. 11.45 or have a statement prepared by an independent certified public accountant which attests that the receiving entity or organization has complied with the provisions of the grant; or

(c)  If the amounts received do not exceed $25,000, have the head of the entity or organization attest, under penalties of perjury, that the entity or organization has complied with the provisions of the grant.

All audits performed or attestation statements prepared under this subsection shall be filed with the granting agency and with the Auditor General.

History.--s. 29, ch. 91-109; s. 78, ch. 92-142; s. 3, ch. 98-91.

1Note.--Repealed effective July 1, 2000, by s. 3, ch. 98-91.