The Board proposes the rule amendment to incorporate by reference the newest version of the rules of the Auditor General.  

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    DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION

    Board of Accountancy

    RULE NO.:RULE TITLE:

    61H1-20.0093Rules of the Auditor General

    PURPOSE AND EFFECT: The Board proposes the rule amendment to incorporate by reference the newest version of the rules of the Auditor General.

    SUMMARY: The newest version of the rules of the Auditor General will be incorporated.

    SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS AND LEGISLATIVE RATIFICATION:

    The Agency has determined that this will not have an adverse impact on small business or likely increase directly or indirectly regulatory costs in excess of $200,000 in the aggregate within one year after the implementation of the rule. A SERC has not been prepared by the Agency.

    The Agency has determined that the proposed rule is not expected to require legislative ratification based on the statement of estimated regulatory costs or if no SERC is required, the information expressly relied upon and described herein: : During discussion of the economic impact of this rule at its Board meeting, the Board, based upon the expertise and experience of its members, determined that a Statement of Estimated Regulatory Costs (SERC) was not necessary and that the rule will not require ratification by the Legislature. No person or interested party submitted additional information regarding the economic impact at that time.

    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.

    RULEMAKING AUTHORITY: 473.304, 473.315 FS.

    LAW IMPLEMENTED: 473.315 FS.

    IF REQUESTED WITHIN 21 DAYS OF THE DATE OF THIS NOTICE, A HEARING WILL BE SCHEDULED AND ANNOUNCED IN THE FAR.

    THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Veloria A. Kelly, Division Director, Board of Accountancy, 240 NW 76th Drive, Suite A, Gainesville, Florida 32607.

     

    THE FULL TEXT OF THE PROPOSED RULE IS:

     

    61H1-20.0093 Rules of the Auditor General.

    (1) “Rules of the Auditor General” shall be deemed and construed to mean the following Rules of the Auditor General of the State of Florida in effect as follows:

     

    Chapter

    Title

    10.550

    Local Governmental Entity Audits, effective 09-30-18 9/30/2017

    10.650

    Florida Single Audit Act Audits Non-profit and For-profit Organizations, effective 6-30-18 6/30/2017

    10.700

    Audits of Certain Nonprofit Organizations, effective 6-30-18 6/30/2017

    10.800

    Audits of District School Boards, effective 6-30-18 6/30/2017

    10.850

    Audits of Charter Schools and Similar Entities, The Florida Virtual School, and Virtual Instruction Program Providers, effective 6-30-18 6/30/2017

     

    These rules hereby incorporated by reference and are available from http://www.flrules.org/Gateway/reference.asp?No=Ref-           09071 or the State of Florida, Auditor General’s Office or from its website http://www.flauditor.gov, under the Rules and Guidelines section.

    (2) through (6) No change.

    Rulemaking Authority 473.304, 473.315 FS. Law Implemented 473.315 FS. History–New 10-22-86, Amended 5-22-88, 4-8-90, 4-21-91, Formerly 21A-20.0093, Amended 9-30-97, 9-29-02, 9-21-10, 10-9-13, 12-2-14, 1-27-16, 2-6-18,                                .

     

    NAME OF PERSON ORIGINATING PROPOSED RULE: Board of Accountancy

    NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Board of Accountancy

    DATE PROPOSED RULE APPROVED BY AGENCY HEAD: December 14, 2018

    DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: January 25, 2019

Document Information

Comments Open:
2/12/2019
Summary:
The newest version of the rules of the Auditor General will be incorporated.
Purpose:
The Board proposes the rule amendment to incorporate by reference the newest version of the rules of the Auditor General.
Rulemaking Authority:
473.304, 473.315 FS.
Law:
473.315 FS.
Contact:
Veloria A. Kelly, Division Director, Board of Accountancy, 240 NW 76th Drive, Suite A, Gainesville, Florida 32607.
Related Rules: (1)
61H1-20.0093. Rules of the Auditor General