Legislation enacted in 2018 requires the completion of a performance audit prior to any referendum to adopt a local discretionary sales surtax. An independent certified public accountant (CPA) licensed pursuant to Chapter 473, F.S., must conduct a performance audit of the program associated with the surtax adoption proposed by the county or school district. The CPA selection and overall process is managed by the State of Florida Office of Program Policy Analysis and Government Accountability (OPPAGA). OPPAGA is the research arm of the Florida Legislature.
The performance audit must be completed at least 60 days before the referendum is held. The audit report, including any findings, recommendations, or other accompanying documents, must be made available on the county or school district’s official website and kept on the website for 2 years from the date posted.
The audit is available here.