Fla. Admin. Code Ann. R. 75-14.0861 - Annual Compliance Audit

(1) In addition to the annual financial report required by Rule 75-14.082, F.A.C., each slot machine licensee shall file an annual compliance audit report no less than 60 days after the completion of the permitholder's pari-mutuel meet to comply with the requirements of Section 551.104(8), F.S.

(2) The compliance audit report shall include a written statement by the independent Florida certified public accountant who previously engaged as the principal accountant to the annual financial report required under Rule 75-14.082, F.A.C., indicating whether or not any deviations or adjustments were made from the licensee's annual financial report on file with the division. In the event of any adjustments or deviations, a revised annual financial report shall identify such deviations and/or adjustments and shall be included in the annual compliance report.

(3) If an independent Florida certified public accountant who was previously engaged as the principal accountant to the annual financial report resigns or is dismissed as the licensee's principal accountant, or another independent certified public accountant is engaged as principal accountant, the licensee shall give written notice to the division when such event occurs setting forth the name and business address of the certified public accountant and the date of such resignation, dismissal, or engagement.

(4) The compliance audit shall also contain recommendations of all findings and observations made by the slot licensee's internal audit function referenced in paragraph 75-14.015(3)(f), F.A.C.

Notes

Fla. Admin. Code Ann. R. 75-14.0861

Rulemaking Authority 551.103(1), 551.122 FS. Law Implemented 551.103(1)(d), (g), 551.104(8) FS.

New 5-30-17, Formerly 61D-14.0861.

New 5-30-17, Formerly 61D-14.0861.