23689551, 12-25.0305 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 23689551

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Chapter:

CONTRACT AUDITING

Overview

RULE:

12-25.0305	Scope of Rules
12-25.031	Definitions
12-25.033	Eligibility and Qualifications (Repealed)
12-25.035	Responsibility for Program Training, Certification Procedures, and Program Availability (Repealed)
12-25.037	Request to Conduct a Certified Audit
12-25.038	Voluntary Disclosure of Liabilities for Other Taxes (Repealed)
12-25.039	Protest Procedure; Denial of a Request to Participate in the Certified Audit Program (Repealed)
12-25.041	Suspension of a Certified Audit in Progress
12-25.042	Withdrawal from the Certified Audit Program (Repealed)
12-25.045	A Certified Audit is Initiated by the Taxpayer but Not Completed
12-25.047	Development of the Audit Plan
12-25.048	Submission of the Certified Audit Report
12-25.049	Review of Certified Audit Reports (Repealed)
12-25.050	Protests

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.

SUMMARY:

Amendments to Rules 12-25.0305, 12-25.041, 12-25.045, and 12-25.050, F.A.C., are intended to provide clarification of the current rule text and to conform with revisions made to other rules within Part II of Chapter 12-25. Revisions to Rules 12-25.031, 12-25.037, 12-25.047, and 12-25.048, F.A.C., resulted in substantial rewording of the rule due to simplifying the rule, combing two rules, restructuring of the rule, or all three; Rules 12-25.037 and 12-25.047, F.A.C., incorporate two existing forms which have been substantially revised, Form DR-342000 (Request to Conduct a Certified Audit) and Form DR-344000 (Certified Audit Program Pre-Audit Analysis), respectively. Rules 12-25.038 and 12-25.049, F.A.C., are proposed for repeal as these rules are obsolete. Rules 12-25.039 and 12-25.042, F.A.C., are proposed for repeal as the content of these rules were incorporated into one or more of the rules proposed for revisions. Rules 12-25.033 and 12-25.035, F.A.C., are proposed for repeal as the current rules do not meet the requirements of general applicability and are obsolete. Proposed amendments also remove the option of visiting local service centers to obtain copies of Departmental forms. Forms are currently available on the Department’s website and may also be obtained by calling or writing the Department.

RULEMAKING AUTHORITY:

213.06(1), 213.285(7), FS

LAW:

213.285, FS

PRINT PUBLISH DATE:

9/24/2020 Vol. 46/187

COMMENTS:

From 9/24/2020 To 10/15/2020 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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