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Florida Administrative Code (Last Updated: October 28, 2024) |
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12. Department of Revenue |
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D12. Departmental |
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12-25. Contract Auditing |
1(1) The Department is authorized to obtain the services of a private broker when it is unable to secure contract auditors to provide out-of-state audit services.
27(2) To obtain the services of one or more private brokers, the Department shall issue a Request for Proposal as defined in section 50287.012(22), F.S.
52(3) After receiving and reviewing the Request for Proposal responses submitted by private brokers, the Department shall use the procedures of the Consultants’ Competitive Negotiation Act provided in section 81287.055, F.S., 83to select a private broker. Contract auditing services are exempt from this competitive bid process, and will be awarded pursuant to the procedures provided elsewhere in these rules.
111(4) To qualify as a private broker, an applicant must meet the following conditions:
125(a) The applicant shall not have provided tax audit services to the Department pursuant to the provisions of this rule;
145(b) The applicant shall not have any currently unpaid Florida state tax liability; and,
159(c) The applicant shall not utilize the provisions of section 169213.27, F.S. 171(Contracts with Debt Collection Agencies) or Section 178213.30, F.S. 180(Compensation for Information Relating to a Violation of the Tax Laws) while under contract to the Department or with regard to any information obtained during the performance of a contractual obligation with the Department.
214Rulemaking Authority 216213.06(1), 217213.28(4) FS. 219Law Implemented 212.10, 222213.28 FS. 224History–New 5-11-92, Amended 3-20-94.
