946.516  Report to Governor and Legislature by the corporation; Department of Corrections report; report to Governor and Legislature by Auditor General.--

(1)  The corporation shall submit to the Governor and the Legislature, on or before January 1 of each year, a report on the status of the correctional work programs, including, but not limited to, the proposed use of the profits from such programs, a breakdown of the amount of noninmate labor used, work subcontracted to other vendors, use of consultants, finished goods purchased for resale, and the number of inmates working in the correctional work programs at the time of such report. In addition, the corporation shall submit to the department, the Governor, and the Legislature an annual independently audited financial statement and such other information as may be requested by the Legislature, together with recommendations relating to provisions for reasonable tax incentives to private enterprises which employ inmates, parolees, or former inmates who have participated in correctional work programs.

(2)  The department shall include, as a portion of its annual report, a report on postrelease job placement and the rate of subsequent contact with the correctional system for those inmates who have participated in the correctional work programs operated by the corporation and by the department.

(3)  The Auditor General shall biennially conduct a financial and performance audit of the corporation, which shall be conducted in conjunction with an independent audit conducted by the auditors of the corporation. The Auditor General shall conduct additional audits upon the request of the Joint Legislative Auditing Committee.

(4)  The corporation shall be governed by the generally accepted accounting principles as established by the Financial Accounting Standards Board (FASB) in order to carry out the intent of s. 946.502(2) and (5).

History.--s. 2, ch. 83-209; s. 4, ch. 87-286; s. 29, ch. 89-526; s. 8, ch. 96-270.