(1) The Department is authorized to obtain the services of a private broker when it is unable to secure contract auditors to provide out-of-state audit services.

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Terms Used In Florida Regulations 12-25.006

  • Contract: A legal written agreement that becomes binding when signed.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
    (2) To obtain the services of one or more private brokers, the Department shall issue a Request for Proposal as defined in Florida Statutes § 287.012(22)
    (3) After receiving and reviewing the Request for Proposal responses submitted by private brokers, the Department shall use the procedures of the Consultants’ Competitive Negotiation Act provided in Florida Statutes § 287.055, to select a private broker. Contract auditing services are exempt from this competitive bid process, and will be awarded pursuant to the procedures provided elsewhere in these rules.
    (4) To qualify as a private broker, an applicant must meet the following conditions:
    (a) The applicant shall not have provided tax audit services to the Department pursuant to the provisions of this rule;
    (b) The applicant shall not have any currently unpaid Florida state tax liability; and,
    (c) The applicant shall not utilize the provisions of Florida Statutes § 213.27 (Contracts with Debt Collection Agencies) or Florida Statutes § 213.30 (Compensation for Information Relating to a Violation of the Tax Laws) while under contract to the Department or with regard to any information obtained during the performance of a contractual obligation with the Department.
Rulemaking Authority Florida Statutes § 213.06(1), 213.28(4) FS. Law Implemented 212.10, 213.28 FS. History-New 5-11-92, Amended 3-20-94.