23855421, 12-25.0305 - Florida Administrative Rules, Law, Code, Register

Home

Florida Department of State and Division of Library and Information Services

Notice: 23855421

Notice of Meeting/Workshop Hearing

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12-25.033	Eligibility and Qualifications (Repealed)
12-25.035	Responsibility for Program Training, Certification Procedures, and Program Availability (Repealed)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12-25.038	Voluntary Disclosure of Liabilities for Other Taxes (Repealed)
12-25.039	Protest Procedure; Denial of a Request to Participate in the Certified Audit Program (Repealed)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12-25.042	Withdrawal from the Certified Audit Program (Repealed)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12-25.049	Review of Certified Audit Reports (Repealed)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

The Department of Revenue announces a hearing to which all persons are invited.

DATE AND TIME:

PLACE:

Subject:

The Department has received a request for a rule hearing on the following proposed rules:
Rule 12-25.0305, F.A.C., Scope of Rules
Rule 12-25.031, F.A.C., Definitions
Rule 12-25.033, F.A.C., Eligibility and Qualifications
Rule 12-25.035, F.A.C., Responsibility for Program Training, Certification Procedures, and Program Availability
Rule 12-25.037, F.A.C., Applying for Participation in the Program
Rule 12-25.038, F.A.C., Voluntary Disclosure of Liabilities for Other Taxes
Rule 12-25.039, F.A.C., Protest Procedure; Denial of a Request to Participate in the Certified Audit Program
Rule 12-25.041, F.A.C., Suspension of a Certified Audit in Progress
Rule 12-25.042, F.A.C., Withdrawal from the Certified Audit Program
Rule 12-25.045, F.A.C., A Certified Audit is Initiated by the Taxpayer but Not Completed
Rule 12-25.047, F.A.C., Development of Agreed Upon Procedures
Rule 12-25.048, F.A.C., Submission of the Certified Audit Report
Rule 12-25.049, F.A.C., Review of Certified Audit Reports
Rule 12-25.050, F.A.C., Protests. 
The Department will receive comments on the rules as published in the Notice of Proposed Rule on 
September 24, 2020 (Vol. 46, No. 187, pp. 3954-3958). The proposed rules consolidate current rules, update procedures outlined in rules, and repeal obsolete or unnecessary rules pertaining to the Certified Audit Program established by section 213.285, F.S. Included in the proposed rules are substantial revisions to the forms incorporated by reference (Form DR-342000, Request to Conduct a Certified Audit; Form DR-344000, Certified Audit Program Pre-Audit Analysis), which have been revised with the intent to simplify and clarify.

A copy of the agenda may be obtained by contacting: Danielle Boudreaux at (850)717-7082, email: RuleComments@floridarevenue.com, or referring to the Cabinet agenda posted to the Department’s website at http://floridarevenue.com/rules/.

PRINT PUBLISH DATE:

11/9/2020 Vol. 46/219

REFERENCE MATERIALS:

No reference(s).

Under Florida law, E-mail addresses are public records. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.