Personalized and Specialty License Plates

Specialty License Plate and Voluntary Contribution Financial Oversight and Reports

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Funds raised from the sales of specialty license plates are distributed by the department to specialty license plate sponsoring organizations. All funds distributed to specialty license plate sponsoring organizations from the sale of a specialty license plate are considered state financial assistance.

The Florida Single Audit Act (FSAA), Section 215.97, Florida Statutes applies to all specialty license plates regardless of amount of funds received or expended. The FSAA governs the state audit and accountability requirements for state financial assistance provided to nonstate entities and the department monitors the use of these funds by the specialty license plate sponsoring organizations.

Specialty license plate sponsoring organizations should note the following:

  • If the sponsoring organization’s annual expenditures are less than $750,000 specialty license plate funds including any other state financial assistance from any state agency or not-for-profit entity, the organization must file a completed HSMV Compliance Affidavit with HSMV within nine months of organization’s fiscal year end.
  • If the sponsoring organization’s annual expenditures are more than $750,000 specialty license plate funds including any other state financial assistance from any state agency or not-for-profit entity, the organization must have a CPA complete a financial audit in accordance with the requirements of the Florida Single Audit Act. The Foundation must then file that audit with the department and the Florida Auditor General within 45 days after delivery of the audit from the CPA to the organization, but no later than nine months of organization’s fiscal year end.
  • Each specialty license plate organization is assigned a unique state financial assistance number in the Florida Department of Financial Services’ Catalog of State Financial Assistance (CSFA). The specialty license plate organization’s assigned CFSA number must be included on the following:
  • All distributions, agreements, letters etc. sent to funds recipients; and
  • Annual reporting submissions to the department, which will be one of the following based on the expenditures made that year:
  1. HSMV Compliance Affidavit, or
  2. FSAA audit documents.

The department’s Annual Audit or Report of Specialty License Plate and Voluntary Contribution Annual Use Fees RS-39, contains the requirements that a sponsoring organization must follow.

Helpful reminders for sponsoring organizations:

  • Keep book keeping records for specialty license plates fund revenues and expenditures separate from all other funds.
  • Keep all invoices, receipts and other expenditure supporting documentation and ensure they include clear and complete descriptions of expenditure’s connection to the specialty license plates program.
  • Register and file annual reports each year with the Department of State (SunBiz).
  • File annual tax-exempt status with the IRS (Form 990), if applicable.
  • Section 496.405, Florida Statute requires charitable organizations to register and renew annually with the Department of Agriculture and Consumer Services.

The department offers several reports regarding specialty license plates and voluntary contributions.  These reports offer a wide source of information from valid registrations to distributions of funds.

Monthly Active Specialty Plates – This report will show all active registration as of the first of each month. Active registrations are registrations that have a current/valid decal. The report does not reflect money received or distributed.  Active registration information is provided by county, month, and year. No historical data is available for this report.

Monthly Revenue Collections Report – This report will provide monthly gross revenue as of the first of each month. The report will show the monthly gross revenues for various transactions by county, month, and year to be distributed to the organizations. This report will have a 3-year history available.

Revenue Distribution Payment Reports – This report provides Specialty License Plate Revenues or Voluntary Contribution Revenues by Catalog of State Financial Assistance and revenue type.

Vendor/Payee Payment Reports – This report provides payments by FEID, day, month and year.

Revenue Reports – This is the department’s Revenue Report by Fiscal Year.

 

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