Section 29.0085, F.S., requires counties to annually submit to the Chief Financial Officer (CFO) a statement of revenues and expenditures that identifies the total county expenditures on each service outlined in Sections 29.008 and 29.0085, F.S., ...

DEPARTMENT OF FINANCIAL SERVICES
Division of Accounting and Auditing

RULE NO: RULE TITLE
69I-69.001: Definitions
69I-69.002: Statement of Revenues, Expenditures and Allocation of Funds
69I-69.003: Additional Auditing Procedures
69I-69.004: Priority for Allocation of Funds
PURPOSE AND EFFECT: Section 29.0085, F.S., requires counties to annually submit to the Chief Financial Officer (CFO) a statement of revenues and expenditures that identifies the total county expenditures on each service outlined in Sections 29.008 and 29.0085, F.S., authorizes the CFO to prescribe the form and manner of the statement. Counties are also required to submit a statement of compliance from their independent certified public accountant certifying that the statement of expenditures is in compliance with Sections 29.008 and 29.0085, F.S. The proposed rule amendments implement the CFO’s duties under Sections 29.008 and 29.0085, F.S.
SUMMARY: The proposed changes to Rule 69I-69.001, F.A.C., update the definitions. The proposed changes to Rule 69I-69.002, F.A.C., adopt the Statement of County Funded Court-Related Functions Form (Report) that each county is required to annually file with the Department; provides that the Report may be filed with the Department either electronically or by U.S. Mail; and requires that the Report be accompanied by a Statement of Compliance from the county's independent certified public accountant that the Report is in compliance with Sections 29.008 and 29.0085, F.S. The proposed changes to Rule 69I-69.003, F.A.C., update the additional auditing procedures that can be used by the CFO. Rule 69I-69.004, F.A.C., is repealed since the underlying statute was repealed in 2005.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared.
Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.
SPECIFIC AUTHORITY: 17.29, 29.0085(3) FS.
LAW IMPLEMENTED: 29.008, 29.0085 FS.
IF REQUESTED WITHIN 21 DAYS OF THE DATE OF THIS NOTICE, A HEARING WILL BE HELD AT THE DATE,TIME AND PLACE SHOWN BELOW(IF NOT REQUESTED, THIS HEARING WILL NOT BE HELD):
DATE AND TIME: July 14, 2010, 10:00 a.m.
PLACE: Room 430, Fletcher Building, 101 E. Gaines Street, Tallahassee, Florida
Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 5 days before the workshop/meeting by contacting: Justin Young [phone] or [e-mail]. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Justin Young, Financial Administrator, Bureau of Local Government, 200 East Gaines Street, Tallahassee, FL 32399-0354, [phone] or [e-mail]

THE FULL TEXT OF THE PROPOSED RULE IS:

69I-69.001 Definitions.

For the purpose of this chapter, the following terms shall have the meanings indicated:

(1) “Department of Financial Services Chief Financial Officer” means the Bureau of Local Government Accounting, Division of Accounting and Auditing, Department of Financial Services, which is the organizational unit delegated responsibility responsible for receiving Reports by the State’s Chief Financial Officer the Statement of Revenues, Expenditures and Allocation of Funds (DFS-AA-691).

(2) “Annually” or “within 6 months” means filed with the Chief Financial Officer on or before March 31 of each year for the preceding fiscal year.

(2)(3) “Report” means the Statement of County Funded Court-Related Functions Report. “Statement” means the Statement of Revenues, Expenditures and Allocation of Funds.

(3)(4) “Statement” means the Statement of Compliance prepared by the county's independent certified public accountant attesting that the Report is in compliance with Sections 29.008 and 29.0085, F.S. “Net rentable square feet” means the actual square footage occupied by the State Attorney or Public Defender and shall not include common areas such as hallways and restrooms.

Rulemaking Specific Authority 17.29, 29.0085(3) 27.3455(8) FS. Law Implemented 29.008, 29.0085 27.3455 FS. History–New 4-25-90, Amended 11-30-94, 5-12-97, Formerly 3A-69.001, Amended_________.

 

69I-69.002 Statement of County Funded Court-Related Functions Revenues, Expenditures and Allocation of Funds.

(1) Each county must submit a Report signed by the county's finance officer to the Department of Financial Services by January 31, on an annual basis. The Clerk of the Court shall deposit the additional court costs collected pursuant to Section 27.3455(1), Florida Statutes, net of any service charges retained, into a special trust fund of the county. A new and separate fund shall be established, and the accounting shall not be commingled with any existing fund.

(2) Each Report must also be accompanied by a Statement of Compliance from the county's independent certified public accountant that the Report is in compliance with Sections 29.008 and 29.0085, F.S. county shall submit annually to the Chief Financial Officer and the Auditor General the statement as set forth in Section 27.3455(4), Florida Statutes.

(3) Each county must report revenue collected by the county that is restricted to fund local requirements which are approved by the chief judge of the county’s circuit. The statement shall be completed in full by each county and certified by the appropriate official. The Statement of Revenues, Expenditures and Allocation of Funds, Form DFS-AA-691 and instructions, revised September 1996, is incorporated herein by reference and is available from:

Bureau of Accounting

Division of Accounting and Auditing

Department of Financial Services

200 East Gaines Street

Tallahassee, Florida 32399-0354

(4) Each Report must include the county's expenditures for each of the court-related functions identified in Section 29.008, F.S., for the most recent county fiscal year. It is the responsibility of each county to maintain its accounting records in sufficient detail to allow its independent certified public accountant to perform the certification function pursuant to this chapter.

(5) The Report, Form DFS-A6-693 (Rev. 11/2009) and instructions for submitting the Report, both of which are hereby incorporated by reference, are available at the Bureau of Local Government’s website: http://www.myfloridacfo.com/aadir/localgov/. Within six (6) months of the close of the local government fiscal year, each county shall submit to the Chief Financial Officer a statement of compliance from its independent certified public accountant that the certified statement was in accordance, in all material respects, with Sections 27.34(2), 27.54(3) and 27.3455, Florida Statutes. All discrepancies noted by the independent certified public accountant shall be included in the statement furnished by the county to the Chief Financial Officer.

(6) The Report and Statement may be submitted electronically as an attachment to an e-mail to [e-mail] or by U.S. mail to:

Bureau of Local Government

200 East Gaines Street

Tallahassee, FL 32399-0354

(7) Each county must maintain its accounting records in sufficient detail to allow its independent certified public accountant to prepare a Statement that complies with applicable law.

Rulemaking Specific Authority 17.29, 29.0085(3) 27.3455(8) FS. Law Implemented 29.008, 29.0085 27.3455 FS. History–New 4-25-90, Amended 11-30-94, 1-7-98, Formerly 3A-69.002, Amended _________.

 

69I-69.003 Additional Auditing Procedures.

(1) If Should the Chief Financial Officer determines that additional auditing procedures are necessary appropriate because (a) the county failed to submit timely its annual Report statement; (b) discrepancies were noted by the independent certified public accountant; or (c) the county failed to file before March 31 of each year the certified public accountant Sstatement of Ccompliance before January 31; the Chief Financial Officer shall, upon thirty (30) days prior written notice and in the absence of any correction by the county of any such failure within thirty (30) days subsequent to such notice, shall assign his or her personnel or contract for any and all necessary services to bring the county into compliance. The costs incurred by the Chief Financial Officer must shall be paid within ninety (90) days by the county upon certification by the Chief Financial Officer.

(2) If Where the Chief Financial Officer elects to utilize the services of an independent contractor to perform auditing procedures under this rule, such certification by the Chief Financial Officer may require the county to make direct payments to the a contractor.

Rulemaking Specific Authority 17.29, 29.0085(3) 27.3455(8) FS. Law Implemented 29.008, 29.0085 27.3455 FS. History–New 4-25-90, Formerly 3A-69.003, Amended__________.

 

69I-69.004 Priority for Allocation of Funds.

Rulemaking Specific Authority 17.29, 27.3455(8) FS. Law Implemented 27.3455 FS. History–New 4-25-90, Amended 11-30-94, 5-12-97, Formerly 3A-69.004, Repealed__________.

NAME OF PERSON ORIGINATING PROPOSED RULE: Justin Young, Division of Accounting and Auditing, Department of Financial Services
NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Alex Sink, Chief Financial Officer
DATE PROPOSED RULE APPROVED BY AGENCY HEAD: June 2, 2010
DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAW: April 23, 2010