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Florida Proposed Rules


Rule Number:12-25.047
Rule Title:Development of the Audit Plan
Next Step:A hearing will be held if requested within 21 days of the publication of the Notice of Proposed Rule. The scheduled hearing will be announced in the Florida Administrative Register and published on the Department's website, if a hearing is requested in writing.

Forms:
DR-344000: Certified Audit Program Pre-Audit Analysis.


Package Filed with JAPC:September 24, 2020
Notice of Proposed Rule:September 24, 2020 (Vol. 46, No. 187, pp. 3954-3958)
Cabinet Meeting for Hearing:September 22, 2020
Notice of Public Meeting - Cabinet for Hearing:September 15, 2020 (Vol. 46, No. 180, pp. 3791-3792)
Workshop Information:April 1, 2020
Draft Rule Language:April 1, 2020
Notice of Rule Development:March 16, 2020 (Vol. 46, No. 52, p. 1139)

Purpose:    These rule changes are necessary to revise Part II of Chapter 12-25, F.A.C., in order to simplify and clarify the process for conducting a certified audit pursuant to Section 213.285, F.S. Revisions to this rule resulted in substantial rewording of the rule. The overall process of developing the Audit Plan (formerly referred to as the Agreed Upon Procedures) was simplified, and the rule text was reorganized to more accurately reflect the process. Information in the original text was duplicative of information in the material incorporated by reference.