Rule: 12-25.047

Rule Title: Development of the Audit Plan

Department:

DEPARTMENT OF REVENUE

Division:

Departmental

Chapter:

CONTRACT AUDITING

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

Effective Date:

1/17/2021

History Notes:

Rulemaking Authority 213.06(1) , 213.285(7) FS. Law Implemented 213.285 FS. History–New 8-23-99, Amended 1-17-21, Technical Change 6-9-26.

References in this version:

Ref-12469 DR-344000 N. 01/21

History of this Rule since Jan. 6, 2006

Notice /

Adopted

Section

Description

Publish

Date

Correction

12-25.001

......

Scope of Rules,

Definitions, Application of Rules, Contract Auditor Prerequisites, Selection Procedures for Private Broker Services, Contract Auditor Training, Contract Auditor Authority, Performance ....

6/9/2026

Vol. 52/111

Final

12-25.047

Development of the Audit Plan

Effective:

01/17/2021

Public Hearing

12-25.0305

......

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, ....

November 16, 2020 at 2:00 p.m.

2450 Shumard Oak Boulevard, Building 1, Room 2503, Tallahassee, ....

11/9/2020

Vol. 46/219

Proposed

12-25.0305

......

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.

9/24/2020

Vol. 46/187

Public Meeting

12-25.0305

......

Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of these rules and approval to file ....

September 22, 2020, during a regular meeting of the Governor ....

Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....

9/15/2020

Vol. 46/180

Development

12-25.0305

......

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.

3/16/2020

Vol. 46/52

Withdrawal

12-25.031

......

Definitions, Eligibility and Qualifications, Responsibility for Program Training, Certification Procedures, and Program Availability, Applying for Participation in the Program, Development of Agreed Upon ....

5/1/2019

Vol. 45/85

Proposed

12-25.031

......

The purpose of these amendments is to update rules related to certified audits for consistency with administrative procedures, current statutory requirements for incorporation of materials, and to remove obsolete references. ....

2/6/2019

Vol. 45/25

Development

12-25.0305

......

Rule 12-25.0305, F.A.C., is being repealed as an unnecessary rule. The proposed amendments to Rule 12-25.031, F.A.C., clarify two

definitions. The proposed amendments to Rule 12-25.033, F.A.C., remove an obsolete provision ....

10/24/2018

Vol. 44/208

Final

12-25.047

Development of Agreed Upon Procedures

Effective:

08/23/1999