Florida Statutes 616.101 – Annual review of accounts and records
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Terms Used In Florida Statutes 616.101
- Annual public fair: means a community, county, district, regional, or state fair that is held and conducted by a fair association and permitted by the department pursuant to…. See Florida Statutes 616.001
- association: means an association not for profit incorporated under this chapter for the purpose of conducting and operating public fairs or expositions. See Florida Statutes 616.001
- Department: means the Department of Agriculture and Consumer Services. See Florida Statutes 616.001
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
The accounts and records of every fair association whose annual public fair has an annual attendance of more than 25,000 shall be reviewed annually by a qualified accountant licensed by the state. A fair association whose annual public fair has an annual attendance of 25,000 or fewer must submit an annual financial statement that has been signed by an officer of the county. The results of the reviews shall be kept in the official records of each association, available to all directors of the association. A certified copy of the review shall be filed with the department:
(1) On request by the department to certify expenditures of the premiums awarded to exhibitors of a fair or of building funds when there is evidence of violation of state laws; or
(2) When the association is applying for a fair permit.