January 28, 2021
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HB 5709

A bill to be entitled
2An act relating to joint legislative organizations;
3repealing s. 11.42, F.S., relating to the Auditor General;
4repealing ss. 11.51, 11.511, and 11.513, F.S., relating to
5the Office of Program Policy Analysis and Government
6Accountability; repealing s. 11.60, F.S., relating to the
7Joint Administrative Procedures Committee; repealing s.
811.70, F.S., relating to the Legislative Committee on
9Intergovernmental Relations; repealing s. 11.80, F.S.,
10relating to the Joint Legislative Committee on Everglades
11Oversight; repealing ss. 11.901-11.920, F.S., relating to
12the Florida Government Accountability Act; repealing ss.
1313.01-13.09, F.S., relating to interstate cooperation;
14repealing ss. 13.90-13.996, F.S., relating to the Florida
15Legislative Law Revision Council; repealing ss. 216.0446,
16216.163(2)(f), and 282.322, F.S., relating to the review
17of information technology resources needs and a special
18monitoring process for designated information resources
19management projects; repealing ss. 450.201, 450.221,
20450.231, and 450.241, F.S., relating to the Legislative
21Commission on Migrant and Seasonal Labor; renumbering s.
2213.10, F.S., relating to state commissioners to the
23National Conference of Commissioners on Uniform State
24Laws; amending s. 1.01, F.S.; defining the terms
25"Administrative Procedures Committee," "Legislative
26Auditing Committee," "Legislative Accountability Office,"
27and "Office of Economic and Demographic Research,"
28applicable throughout the statutes; amending s. 11.40,
29F.S.; revising duties of the Legislative Auditing
30Committee; conforming provisions to changes made by the
31act; amending s. 11.45, F.S.; defining the terms "Auditor
32General" and "Presiding officer" for purposes of ss.
3311.40-11.47, F.S.; providing duties of the Legislative
34Accountability Office; providing for the office to perform
35duties previously performed by, and be subject to
36requirements previously imposed on, the Auditor General
37and the Office of Program Policy Analysis and Government
38Accountability; conforming provisions to changes made by
39the act; amending s. 11.47, F.S.; applying penalties to
40the director and staff of the Legislative Accountability
41Office for failure to make a proper audit or examination,
42making a false report, or failure to produce documents or
43information; conforming provisions to changes made by the
44act; amending ss. 112.3187 and 112.3189, F.S.; including
45the Legislative Accountability Office within the Whistle-
46blower's Act; amending s. 1000.01, F.S.; deleting
47provisions relating to creation of the Council for
48Education Policy Research and Improvement; amending ss.
4911.9005, 29.0085, 112.313, 112.324, 163.055, 163.3245,
50189.421, 189.428, 215.981, 216.181, 218.32, 218.38,
51259.1053, 287.0943, 288.7001, 288.9610, 373.026, 373.036,
52373.45926, 450.261, 590.33, 1001.453, 1004.28, and
531004.70, F.S.; conforming provisions to changes made by
54the act; requesting the Division of Statutory Revision to
55make conforming changes to the Florida Statutes; providing
56an effective date.
58Be It Enacted by the Legislature of the State of Florida:
60     Section 1.  Section 11.42, Florida Statutes, is repealed.
61     Section 2.  Sections 11.51, 11.511, and 11.513, Florida
62Statutes, are repealed.
63     Section 3.  Section 11.60, Florida Statutes, is repealed.
64     Section 4.  Section 11.70, Florida Statutes, is repealed.
65     Section 5.  Section 11.80, Florida Statutes, is repealed.
66     Section 6.  Sections 11.901, 11.902, 11.903, 11.904,
6711.905, 11.9055, 11.906, 11.907, 11.908, 11.910, 11.911, 11.917,
6811.918, 11.919, and 11.920, Florida Statutes, are repealed.
69     Section 7.  Sections 13.01, 13.02, 13.03, 13.04, 13.05,
7013.06, 13.07, 13.08, and 13.09, Florida Statutes, are repealed.
71     Section 8.  Sections 13.90, 13.91, 13.92, 13.93, 13.94,
7213.95, 13.96, 13.97, 13.98, 13.99, 13.992, 13.993, 13.994,
7313.995, and 13.996, Florida Statutes, are repealed.
74     Section 9.  Section 216.0446, paragraph (f) of subsection
75(2) of section 216.163, and section 282.322, Florida Statutes,
76are repealed.
77     Section 10.  Sections 450.201, 450.221, 450.231, and
78450.241, Florida Statutes, are repealed.
79     Section 11.  Section 13.10, Florida Statutes, is renumbered
80as section 11.249, Florida Statutes.
81     Section 12.  Subsections (16) through (19) are added to
82section 1.01, Florida Statutes, to read:
83     1.01  Definitions.-In construing these statutes and each
84and every word, phrase, or part hereof, where the context will
86     (16)  The term "Administrative Procedures Committee" means
87a committee designated by joint rule of the Legislature or by
88agreement between the President of the Senate and the Speaker of
89the House of Representatives.
90     (17)  The term "Legislative Auditing Committee" means a
91committee or committees designated by joint rule of the
92Legislature, by the President of the Senate or the Speaker of
93the House of Representatives, or by agreement between the
94President of the Senate and the Speaker of the House of
96     (18)  The term "Legislative Accountability Office" means an
97entity designated by joint rule of the Legislature or by
98agreement between the President of the Senate and the Speaker of
99the House of Representatives.
100     (19)  The term "Office of Economic and Demographic
101Research" means an entity designated by joint rule of the
102Legislature or by agreement between the President of the Senate
103and the Speaker of the House of Representatives.
104     Section 13.  Section 11.40, Florida Statutes, is amended to
106     11.40  Legislative Auditing Committee.-
107     (1)  There is created a standing joint committee of the
108Legislature designated the Legislative Auditing Committee,
109composed of 10 members as follows: 5 members of the Senate, to
110be appointed by the President of the Senate, and 5 members of
111the House of Representatives, to be appointed by the Speaker of
112the House of Representatives. The terms of members shall be for
1132 years and shall run from the organization of one Legislature
114to the organization of the next Legislature. Vacancies occurring
115during the interim period shall be filled in the same manner as
116the original appointment. The members of the committee shall
117elect a chair and vice chair. During the 2-year term, a member
118of each house shall serve as chair for 1 year.
119     (2)  The committee shall be governed by joint rules of the
120Senate and House of Representatives which shall remain in effect
121until repealed or amended by concurrent resolution.
122     (3)  The Legislative Auditing Committee may direct the
123Auditor General or the Office of Program Policy Analysis and
124Government Accountability to conduct an audit, review, or
125examination of any entity or record described in s. 11.45(2) or
127     (1)(4)  The Legislative Auditing Committee:
128     (a)  may take under investigation any matter within the
129scope of an audit, review, or examination either completed or
130then being conducted by the Legislative Accountability Office
131Auditor General or the Office of Program Policy Analysis and
132Government Accountability, and, in connection with such
133investigation, may exercise the powers of subpoena by law vested
134in a standing committee of the Legislature.
135     (b)  Shall provide oversight and management of the website
136developed pursuant to s. 215.985.
137     (2)(5)  Following notification by the Legislative
138Accountability Office Auditor General, the Department of
139Financial Services, or the Division of Bond Finance of the State
140Board of Administration of the failure of a local governmental
141entity, district school board, charter school, or charter
142technical career center to comply with the applicable provisions
143within s. 11.45(4)-(6)(5)-(7), s. 218.32(1), or s. 218.38, the
144Legislative Auditing Committee may schedule a hearing to. If a
145hearing is scheduled, the committee shall determine if the
146entity should be subject to further state action. If the
147committee determines that the entity should be subject to
148further state action, the committee shall:
149     (a)  In the case of a local governmental entity or district
150school board, direct the Department of Revenue and the
151Department of Financial Services to withhold any funds not
152pledged for bond debt service satisfaction which are payable to
153such entity until the entity complies with the law. The
154committee shall specify the date such action shall begin, and
155the directive must be received by the Department of Revenue and
156the Department of Financial Services 30 days before the date of
157the distribution mandated by law. The Department of Revenue and
158the Department of Financial Services may implement the
159provisions of this paragraph.
160     (b)  In the case of a special district, notify the
161Department of Community Affairs that the special district has
162failed to comply with the law. Upon receipt of notification, the
163Department of Community Affairs shall proceed pursuant to the
164provisions specified in s. 189.421.
165     (c)  In the case of a charter school or charter technical
166career center, notify the appropriate sponsoring entity, which
167may terminate the charter pursuant to ss. 1002.33 and 1002.34.
168     (3)(6)(a)  As used in this subsection, "independent
169contract auditor" means a state-licensed certified public
170accountant or firm with which a state-licensed certified public
171accountant is currently employed or associated who is actively
172engaged in the accounting profession.
173     (b)  Audits specified in this subsection cover the
174quarterly compensation reports for the previous calendar year
175for a random sample of 3 percent of all legislative branch
176lobbying firms and a random sample of 3 percent of all executive
177branch lobbying firms calculated using as the total number of
178such lobbying firms those filing a compensation report for the
179preceding calendar year. The committee shall provide for a
180system of random selection of the lobbying firms to be audited.
181     (c)  The committee shall create and maintain a list of not
182less than 10 independent contract auditors approved to conduct
183the required audits. Each lobbying firm selected for audit in
184the random audit process may designate one of the independent
185contract auditors from the committee's approved list. Upon
186failure for any reason of a lobbying firm selected in the random
187selection process to designate an independent contract auditor
188from the committee's list within 30 calendar days after being
189notified by the committee of its selection, the committee shall
190assign one of the available independent contract auditors from
191the approved list to perform the required audit. No independent
192contract auditor, whether designated by the lobbying firm or by
193the committee, may perform the audit of a lobbying firm where
194the auditor and lobbying firm have ever had a direct personal
195relationship or any professional accounting, auditing, tax
196advisory, or tax preparing relationship with each other. The
197committee shall obtain a written, sworn certification subject to
198s. 837.06, both from the randomly selected lobbying firm and
199from the proposed independent contract auditor, that no such
200relationship has ever existed.
201     (d)  Each independent contract auditor shall be engaged by
202and compensated solely by the state for the work performed in
203accomplishing an audit under this subsection.
204     (e)  Any violations of law, deficiencies, or material
205misstatements discovered and noted in an audit report shall be
206clearly identified in the audit report and be determined under
207the rules of either house of the Legislature or under the joint
208rules, as applicable.
209     (f)  If any lobbying firm fails to give full, frank, and
210prompt cooperation and access to books, records, and associated
211backup documents as requested in writing by the auditor, that
212failure shall be clearly noted by the independent contract
213auditor in the report of audit.
214     (g)  The committee shall establish procedures for the
215selection of independent contract auditors desiring to enter
216into audit contracts pursuant to this subsection. Such
217procedures shall include, but not be limited to, a rating system
218that takes into account pertinent information, including the
219independent contract auditor's fee proposals for participating
220in the process. All contracts under this subsection between an
221independent contract auditor and the Speaker of the House of
222Representatives and the President of the Senate shall be
223terminable by either party at any time upon written notice to
224the other, and such contracts may contain such other terms and
225conditions as the Speaker of the House of Representatives and
226the President of the Senate deem appropriate under the
228     (h)  The committee shall adopt guidelines that govern
229random audits and field investigations conducted pursuant to
230this subsection. The guidelines shall ensure that similarly
231situated compensation reports are audited in a uniform manner.
232The guidelines shall also be formulated to encourage compliance
233and detect violations of the legislative and executive lobbying
234compensation reporting requirements in ss. 11.045 and 112.3215
235and to ensure that each audit is conducted with maximum
236efficiency in a cost-effective manner. In adopting the
237guidelines, the committee shall consider relevant guidelines and
238standards of the American Institute of Certified Public
239Accountants to the extent that such guidelines and standards are
240applicable and consistent with the purposes set forth in this
242     (i)  All audit reports of legislative lobbying firms shall,
243upon completion by an independent contract auditor, be delivered
244to the President of the Senate and the Speaker of the House of
245Representatives for their respective review and handling. All
246audit reports of executive branch lobbyists, upon completion by
247an independent contract auditor, shall be delivered by the
248auditor to the Commission on Ethics.
249     Section 14.  Section 11.45, Florida Statutes, is amended to
251     11.45  Legislative Accountability Office Definitions;
252duties; authorities; reports; rules.-
253     (1)  DEFINITIONS.-As used in ss. 11.40-11.47 11.40-11.515,
254the term:
255     (a)  "Audit" means a financial audit, operational audit, or
256performance audit.
257     (b)  "Auditor General" means the auditor appointed pursuant
258to s. 2, Art. III of the State Constitution.
259     (c)(b)  "County agency" means a board of county
260commissioners or other legislative and governing body of a
261county, however styled, including that of a consolidated or
262metropolitan government, a clerk of the circuit court, a
263separate or ex officio clerk of the county court, a sheriff, a
264property appraiser, a tax collector, a supervisor of elections,
265or any other officer in whom any portion of the fiscal duties of
266the above are under law separately placed.
267     (d)(c)  "Financial audit" means an examination of financial
268statements in order to express an opinion on the fairness with
269which they are presented in conformity with generally accepted
270accounting principles and an examination to determine whether
271operations are properly conducted in accordance with legal and
272regulatory requirements. Financial audits must be conducted in
273accordance with generally accepted auditing standards and
274government auditing standards as adopted by the Board of
276     (e)(d)  "Governmental entity" means a state agency, a
277county agency, or any other entity, however styled, that
278independently exercises any type of state or local governmental
280     (f)(e)  "Local governmental entity" means a county agency,
281municipality, or special district as defined in s. 189.403, but
282does not include any housing authority established under chapter
284     (g)(f)  "Management letter" means a statement of the
285auditor's comments and recommendations.
286     (h)(g)  "Operational audit" means a financial-related audit
287whose purpose is to evaluate management's performance in
288administering assigned responsibilities in accordance with
289applicable laws, administrative rules, and other guidelines and
290to determine the extent to which the internal control, as
291designed and placed in operation, promotes and encourages the
292achievement of management's control objectives in the categories
293of compliance, economic and efficient operations, reliability of
294financial records and reports, and safeguarding of assets.
295     (i)(h)  "Performance audit" means an examination of a
296program, activity, or function of a governmental entity,
297conducted in accordance with applicable government auditing
298standards or other professional auditing and evaluation
299standards of other appropriate authoritative bodies. The term
300includes an examination of issues related to:
301     1.  Economy, efficiency, or effectiveness of the state
302agency or program to determine if the agency or program may be
303operated more efficiently.
304     2.  Structure or design of the state agency or program to
305accomplish its goals and objectives, and unbiased alternatives
306for program modifications, including state agency or program
308     3.  Adequacy of the program to meet the needs identified by
309the Legislature or governing body.
310     4.  Alternative methods of providing program services or
311products, including whether another federal, state, local, or
312private entity may more efficiently perform the functions of the
313agency or program.
314     5.  Goals, objectives, and performance measures used by the
315agency to monitor and report program accomplishments.
316     6.  The accuracy or adequacy of public documents, reports,
317or requests prepared under the program by state agencies.
318     7.  Compliance of the program with appropriate policies,
319rules, or laws.
320     8.  Any other issues related to governmental entities as
321directed by the Legislative Auditing Committee.
322     (j)(i)  "Political subdivision" means a separate agency or
323unit of local government created or established by law and
324includes, but is not limited to, the following and the officers
325thereof: authority, board, branch, bureau, city, commission,
326consolidated government, county, department, district,
327institution, metropolitan government, municipality, office,
328officer, public corporation, town, or village.
329     (k)  "Presiding officer" means the President of the Senate
330or the Speaker of the House of Representatives.
331     (l)(j)  "State agency" means a separate agency or unit of
332state government created or established by law and includes, but
333is not limited to, the following and the officers thereof:
334authority, board, branch, bureau, commission, department,
335division, institution, office, officer, or public corporation,
336as the case may be, except any such agency or unit within the
337legislative branch of state government other than the Florida
338Public Service Commission.
340     (a)  The Legislative Accountability Office shall be
341organized as directed by the Legislature or by the agreement of
342the presiding officers. Unless renewed or replaced following a
343general election, such agreement or direction shall expire on
344December 31 following each biennial general election unless an
345earlier expiration is provided by the Legislature. In the
346absence of such agreement or direction, each presiding officer
347shall have independent discretion to assign statutory powers,
348roles, and responsibilities of the Legislative Accountability
349Office to the Auditor General or to any office under the
350authority of the respective presiding officer. Either presiding
351officer may assign roles and responsibilities to the Auditor
352General provided that such assignment does not conflict with any
353unexpired provision of joint rule, concurrent resolution, or
354agreement of the presiding officers.
355     (b)  The purposes and functions of the Legislative
356Accountability Office may include:
357     1.  Investigating all matters relating to the receipt and
358expenditure of public funds.
359     2.  Analyzing the economy, effectiveness, and efficiency of
360government entities.
361     3.  Providing relevant, timely work product to assist the
362Legislature in its budgeting, lawmaking, and oversight
364     (c)  Unless otherwise directed or agreed, the Auditor
365General shall be assigned to the Legislative Accountability
367     (d)  An employee of the Legislative Accountability Office
368shall be exempt from s. 11.26(1) or (2) while performing an
369audit under this section.
370     (3)(2)  SCOPE OF AUTHORITY DUTIES.-The Legislative
371Accountability Office is authorized to conduct audits and
372perform related duties as authorized by the Legislature of the
373following Auditor General shall:
374     (a)  Conduct audits of records and perform related duties
375as prescribed by law, concurrent resolution of the Legislature,
376or as directed by the Legislative Auditing Committee.
377     (a)(b)  Annually conduct a financial audit of State
378government, including any entity created or established by law.
379     (b)(c)  Any entity identified in s. 1000.04 Annually
380conduct financial audits of all universities and district boards
381of trustees of community colleges.
382     (c)(d)  Annually conduct financial audits of the accounts
383and records of all District school boards in counties with
384populations of fewer than 150,000, according to the most recent
385federal decennial statewide census.
386     (e)  Through fiscal year 2008-2009, annually conduct an
387audit of the Wireless Emergency Telephone System Fund as
388described in s. 365.173.
389     (f)  Annually conduct audits of the accounts and records of
390the Florida School for the Deaf and the Blind.
391     (g)  At least every 2 years, conduct operational audits of
392the accounts and records of state agencies and universities. In
393connection with these audits, the Auditor General shall give
394appropriate consideration to reports issued by state agencies'
395inspectors general or universities' inspectors general and the
396resolution of findings therein.
397     (d)(h)  At least every 2 years, conduct a performance audit
398of The local government financial reporting system, which, for
399the purpose of this chapter, means any statutory provisions
400related to local government financial reporting. The purpose of
401such an audit is to determine the accuracy, efficiency, and
402effectiveness of the reporting system in achieving its goals and
403to make recommendations to the local governments, the Governor,
404and the Legislature as to how the reporting system can be
405improved and how program costs can be reduced. The Auditor
406General shall determine the scope of such audits. The local
407government financial reporting system should provide for the
408timely, accurate, uniform, and cost-effective accumulation of
409financial and other information that can be used by the members
410of the Legislature and other appropriate officials to accomplish
411the following goals:
412     1.  Enhance citizen participation in local government;
413     2.  Improve the financial condition of local governments;
414     3.  Provide essential government services in an efficient
415and effective manner; and
416     4.  Improve decisionmaking on the part of the Legislature,
417state agencies, and local government officials on matters
418relating to local government.
419     (i)  Once every 3 years, conduct performance audits of the
420Department of Revenue's administration of the ad valorem tax
421laws as described in s. 195.096.
422     (j)  Once every 3 years, conduct Financial audits of the
423accounts and records of all district school boards in counties
424with populations of 125,000 or more, according to the most
425recent federal decennial statewide census.
426     (k)  Once every 3 years, review a sample of each state
427agency's internal audit reports to determine compliance with
428current Standards for the Professional Practice of Internal
429Auditing or, if appropriate, government auditing standards.
430     (e)(l)  Conduct audits of Local governmental entities when
431determined to be necessary by the Auditor General, when directed
432by the Legislative Auditing Committee, or when otherwise
433required by law. No later than 18 months after the release of
434the audit report, the Auditor General shall perform such
435appropriate followup procedures as he or she deems necessary to
436determine the audited entity's progress in addressing the
437findings and recommendations contained within the Auditor
438General's previous report. The Auditor General shall provide a
439copy of his or her determination to each member of the audited
440entity's governing body and to the Legislative Auditing
443The Auditor General shall perform his or her duties
444independently but under the general policies established by the
445Legislative Auditing Committee. This subsection does not limit
446the Auditor General's discretionary authority to conduct other
447audits or engagements of governmental entities as authorized in
448subsection (3).
450Auditor General may, pursuant to his or her own authority, or at
451the direction of the Legislative Auditing Committee, conduct
452audits or other engagements as determined appropriate by the
453Auditor General of:
454     (a)  The accounts and records of any governmental entity
455created or established by law.
456     (b)  The information technology programs, activities,
457functions, or systems of any governmental entity created or
458established by law.
459     (c)  The accounts and records of any charter school created
460or established by law.
461     (d)  The accounts and records of any direct-support
462organization or citizen support organization created or
463established by law. The Auditor General is authorized to require
464and receive any records from the direct-support organization or
465citizen support organization, or from its independent auditor.
466     (f)(e)  The public records associated with any
467appropriation made by the Legislature to a nongovernmental
468agency, corporation, or person. All records of a nongovernmental
469agency, corporation, or person with respect to the receipt and
470expenditure of such an appropriation shall be public records and
471shall be treated in the same manner as other public records are
472under general law.
473     (g)(f)  State financial assistance provided to any nonstate
474entity as defined by s. 215.97.
475     (g)  The Tobacco Settlement Financing Corporation created
476pursuant to s. 215.56005.
477     (h)  Any purchases of federal surplus lands for use as
478sites for correctional facilities as described in s. 253.037.
479     (i)  Enterprise Florida, Inc., including any of its boards,
480advisory committees, or similar groups created by Enterprise
481Florida, Inc., and programs. The audit report may not reveal the
482identity of any person who has anonymously made a donation to
483Enterprise Florida, Inc., pursuant to this paragraph. The
484identity of a donor or prospective donor to Enterprise Florida,
485Inc., who desires to remain anonymous and all information
486identifying such donor or prospective donor are confidential and
487exempt from the provisions of s. 119.07(1) and s. 24(a), Art. I
488of the State Constitution. Such anonymity shall be maintained in
489the auditor's report.
490     (j)  The Florida Development Finance Corporation or the
491capital development board or the programs or entities created by
492the board. The audit or report may not reveal the identity of
493any person who has anonymously made a donation to the board
494pursuant to this paragraph. The identity of a donor or
495prospective donor to the board who desires to remain anonymous
496and all information identifying such donor or prospective donor
497are confidential and exempt from the provisions of s. 119.07(1)
498and s. 24(a), Art. I of the State Constitution. Such anonymity
499shall be maintained in the auditor's report.
500     (h)(k)  The records pertaining to the use of funds from
501voluntary contributions on a motor vehicle registration
502application or on a driver's license application authorized
503pursuant to ss. 320.023 and 322.081.
504     (i)(l)  The records pertaining to the use of funds from the
505sale of specialty license plates described in chapter 320.
506     (m)  The transportation corporations under contract with
507the Department of Transportation that are acting on behalf of
508the state to secure and obtain rights-of-way for urgently needed
509transportation systems and to assist in the planning and design
510of such systems pursuant to ss. 339.401-339.421.
511     (n)  The acquisitions and divestitures related to the
512Florida Communities Trust Program created pursuant to chapter
514     (o)  The Florida Water Pollution Control Financing
515Corporation created pursuant to s. 403.1837.
516     (p)  The school readiness system, including the early
517learning coalitions, created under s. 411.01.
518     (q)  The Florida Special Disability Trust Fund Financing
519Corporation created pursuant to s. 440.49.
520     (r)  Workforce Florida, Inc., or the programs or entities
521created by Workforce Florida, Inc., created pursuant to s.
523     (j)(s)  The corporation defined in s. 455.32 that is under
524contract with the Department of Business and Professional
525Regulation to provide administrative, investigative,
526examination, licensing, and prosecutorial support services in
527accordance with the provisions of s. 455.32 and the practice act
528of the relevant profession.
529     (t)  The Florida Engineers Management Corporation created
530pursuant to chapter 471.
531     (u)  The Investment Fraud Restoration Financing Corporation
532created pursuant to chapter 517.
533     (k)(v)  The books and records of any permitholder that
534conducts race meetings or jai alai exhibitions under chapter
536     (w)  The corporation defined in part II of chapter 946,
537known as the Prison Rehabilitative Industries and Diversified
538Enterprises, Inc., or PRIDE Enterprises.
539     (x)  The Florida Virtual School pursuant to s. 1002.37.
541     (a)  Each financial audit required or authorized by this
542section, when practicable, shall be made and completed within
543not more than 9 months following the end of each audited fiscal
544year of the state agency or political subdivision, or at such
545lesser time which may be provided by law or concurrent
546resolution or directed by the Legislative Auditing Committee.
547When the Auditor General determines that conducting any audit or
548engagement otherwise required by law would not be possible due
549to workload or would not be an efficient or effective use of his
550or her resources based on an assessment of risk, then, in his or
551her discretion, the Auditor General may temporarily or
552indefinitely postpone such audits or other engagements for such
553period or any portion thereof, unless otherwise directed by the
555     (b)  The Auditor General may, when in his or her judgment
556it is necessary, designate and direct any auditor employed by
557the Auditor General to audit any accounts or records within the
558authority of the Auditor General to audit. The auditor shall
559report his or her findings for review by the Auditor General,
560who shall prepare the audit report.
561     (c)  The audit report when final shall be a public record.
562The audit workpapers and notes are not a public record; however,
563those workpapers necessary to support the computations in the
564final audit report may be made available by a majority vote of
565the Legislative Auditing Committee after a public hearing
566showing proper cause. The audit workpapers and notes shall be
567retained by the Auditor General until no longer useful in his or
568her proper functions, after which time they may be destroyed.
569     (d)  At the conclusion of the audit, the Auditor General or
570the Auditor General's designated representative shall discuss
571the audit with the official whose office is subject to audit and
572submit to that official a list of the Auditor General's findings
573which may be included in the audit report. If the official is
574not available for receipt of the list of audit findings, then
575delivery is presumed to be made when it is delivered to his or
576her office. The official shall submit to the Auditor General or
577the designated representative, within 30 days after the receipt
578of the list of findings, his or her written statement of
579explanation or rebuttal concerning all of the findings,
580including corrective action to be taken to preclude a recurrence
581of all findings.
582     (e)  The Auditor General shall provide the successor
583independent certified public accountant of a district school
584board with access to the prior year's working papers in
585accordance with the Statements on Auditing Standards, including
586documentation of planning, internal control, audit results, and
587other matters of continuing accounting and auditing
588significance, such as the working paper analysis of balance
589sheet accounts and those relating to contingencies.
591     (a)  After providing notice to the Legislative Auditing
592Committee, the Legislative Accountability Office shall direct
593the Auditor General to make an audit of any municipality when
594whenever petitioned to do so by at least 20 percent of the
595registered electors in the last general election of that
596municipality pursuant to this subsection. The supervisor of
597elections of the county in which the municipality is located
598shall certify whether or not the petition contains the
599signatures of at least 20 percent of the registered electors of
600the municipality. After the completion of the audit, the
601Legislative Accountability Office Auditor General shall
602determine whether the municipality has the fiscal resources
603necessary to pay the cost of the audit. The municipality shall
604pay the cost of the audit within 90 days after the Legislative
605Accountability Office's Auditor General's determination that the
606municipality has the available resources. If the municipality
607fails to pay the cost of the audit, the Department of Revenue
608shall, upon certification of the Legislative Accountability
609Office Auditor General, withhold from that portion of the
610distribution pursuant to s. 212.20(6)(d)5. which is
611distributable to such municipality, a sum sufficient to pay the
612cost of the audit and shall deposit that sum into the General
613Revenue Fund of the state.
614     (b)  At least one registered elector in the most recent
615general election must file a letter of intent with the municipal
616clerk prior to any petition of the electors of that municipality
617for the purpose of an audit. Each petition must be submitted to
618the supervisor of elections and contain, at a minimum:
619     1.  The elector's printed name;
620     2.  The signature of the elector;
621     3.  The elector's residence address;
622     4.  The elector's date of birth; and
623     5.  The date signed.
625All petitions must be submitted for verification within 1
626calendar year after the audit petition origination by the
627municipal electors.
629BY THE AUDITOR GENERAL.-Whenever a local governmental entity
630requests the Legislative Accountability Office Auditor General
631to conduct an audit of all or part of its operations and the
632Legislative Accountability Office Auditor General conducts the
633audit under his or her own authority or at the direction of the
634Legislative Auditing Committee, the expenses of the audit shall
635be paid by the local governmental entity. The Legislative
636Accountability Office Auditor General shall estimate the cost of
637the audit. Fifty percent of the cost estimate shall be paid by
638the local governmental entity before the initiation of the audit
639and deposited into the General Revenue Fund of the state. After
640the completion of the audit, the Legislative Accountability
641Office Auditor General shall notify the local governmental
642entity of the actual cost of the audit. The local governmental
643entity shall remit the remainder of the cost of the audit to the
644Legislative Accountability Office Auditor General for deposit
645into the General Revenue Fund of the state. If the local
646governmental entity fails to comply with paying the remaining
647cost of the audit, the Auditor General shall notify the
648Legislative Auditing Committee. The committee shall proceed in
649accordance with s. 11.40(5).
651     (a)  The Auditor General shall notify the Legislative
652Auditing Committee of any local governmental entity, district
653school board, charter school, or charter technical career center
654that does not comply with the reporting requirements of s.
655218.39. The committee shall proceed in accordance with s.
657     (a)(b)  The Legislative Accountability Office Auditor
658General, in consultation with the Board of Accountancy, shall
659review all audit reports submitted pursuant to s. 218.39. The
660Legislative Accountability Office Auditor General shall request
661any lawfully required significant items that were omitted in
662violation of a rule adopted by the Auditor General. The items
663must be provided within 45 days after the date of the request.
664If the governmental entity does not comply with the Auditor
665General's request, the Auditor General shall notify the
666Legislative Auditing Committee. The committee shall proceed in
667accordance with s. 11.40(5).
668     (c)  The Auditor General shall provide annually a list of
669those special districts which are not in compliance with s.
670218.39 to the Special District Information Program of the
671Department of Community Affairs.
672     (b)(d)  During its the Auditor General's review of audit
673reports, the Legislative Accountability Office he or she shall
674contact those units of local government, as defined in s.
675218.403, that are not in compliance with s. 218.415 and request
676evidence of corrective action. The unit of local government
677shall provide the Legislative Accountability Office Auditor
678General with evidence of corrective action within 45 days after
679the date it is requested by the Legislative Accountability
680Office Auditor General. If the unit of local government fails to
681comply with the Auditor General's request, the Auditor General
682shall notify the Legislative Auditing Committee. The committee
683shall proceed in accordance with s. 11.40(5).
684     (c)(e)  The Auditor General shall notify the Governor or
685the Commissioner of Education, as appropriate, and the
686Legislative Auditing Committee of any audit report reviewed by
687the Auditor General pursuant to paragraph (b) which contains a
688statement that a local governmental entity, charter school,
689charter technical career center, or district school board has
690met one or more of the conditions specified in s. 218.503. If
691the Legislative Accountability Office Auditor General requests a
692clarification regarding information included in an audit report
693to determine whether a local governmental entity, charter
694school, charter technical career center, or district school
695board has met one or more of the conditions specified in s.
696218.503, the requested clarification must be provided within 45
697days after the date of the request. If the local governmental
698entity, charter school, charter technical career center, or
699district school board does not comply with the Auditor General's
700request, the Auditor General shall notify the Legislative
701Auditing Committee. If, after obtaining the requested
702clarification, the Auditor General determines that the local
703governmental entity, charter school, charter technical career
704center, or district school board has met one or more of the
705conditions specified in s. 218.503, he or she shall notify the
706Governor or the Commissioner of Education, as appropriate, and
707the Legislative Auditing Committee.
708     (f)  The Auditor General shall annually compile and
709transmit to the President of the Senate, the Speaker of the
710House of Representatives, and the Legislative Auditing Committee
711a summary of significant findings and financial trends
712identified in audit reports reviewed in paragraph (b) or
713otherwise identified by the Auditor General's review of such
714audit reports and financial information, and identified in
715audits of district school boards conducted by the Auditor
716General. The Auditor General shall include financial information
717provided pursuant to s. 218.32(1)(e) for entities with fiscal
718years ending on or after June 30, 2003, within his or her
719reports submitted pursuant to this paragraph.
720     (d)(g)  If the Legislative Accountability Office Auditor
721General discovers significant errors, improper practices, or
722other significant discrepancies in connection with its his or
723her audits of a state agency or state officer, the Legislative
724Accountability Office Auditor General shall notify the President
725of the Senate, the Speaker of the House of Representatives, and
726the Legislative Auditing Committee. The President of the Senate
727and the Speaker of the House of Representatives shall promptly
728forward a copy of the notification to the chairs of the
729respective legislative committees, which in the judgment of the
730President of the Senate and the Speaker of the House of
731Representatives are substantially concerned with the functions
732of the state agency or state officer involved. Thereafter, and
733in No event later than the 10th day of the next succeeding
734regular legislative session, the person in charge of the state
735agency involved, or the state officer involved, as appropriate
736the case may be, shall explain in writing to the President of
737the Senate, the Speaker of the House of Representatives, and to
738the Legislative Auditing Committee the reasons or justifications
739for such errors, improper practices, or other significant
740discrepancies and the corrective measures, if any, taken by the
742     (e)  An audit report, when final, shall be a public record.
743The audit workpapers and notes are not a public record; however,
744those workpapers necessary to support the computations in the
745final audit report may be made available by a majority vote of
746the Legislative Auditing Committee after a public hearing
747showing proper cause.
748     (f)  At the conclusion of an audit, the Legislative
749Accountability Office shall discuss the audit with the official
750whose office is subject to audit and submit to that official a
751list of the findings, which may be included in the audit report.
752If the official is not available for receipt of the list of
753audit findings, then delivery is presumed to be made when it is
754delivered to his or her office. The official shall submit to the
755Legislative Accountability Office, within 30 days after the
756receipt of the list of findings, his or her written statement of
757explanation or rebuttal concerning all of the findings,
758including corrective action to be taken to preclude a recurrence
759of all findings.
760     (g)  The successor independent certified public accountant
761of a district school board shall be entitled to access the prior
762year's working papers of the Legislative Accountability Office
763in accordance with the Statements on Auditing Standards,
764including documentation of planning, internal control, audit
765results, and other matters of continuing accounting and auditing
766significance, such as the working paper analysis of balance
767sheet accounts and those relating to contingencies.
768     (h)  The Auditor General shall transmit to the President of
769the Senate, the Speaker of the House of Representatives, and the
770Legislative Auditing Committee by December 1 of each year a list
771of statutory and fiscal changes recommended by the Auditor
772General. The Auditor General may also transmit recommendations
773at other times of the year when the information would be timely
774and useful for the Legislature.
775     (7)(8)  RULES OF THE AUDITOR GENERAL.-Upon recommendation
776of the Legislative Accountability Office, the Auditor General
777may adopt reasonable rules and regulations necessary to
778facilitate audits that the Legislative Accountability Office is
779authorized to perform. The Legislative Accountability Office may
780enforce such rules. Upon recommendation of the Legislative
781Accountability Office Auditor General, made in consultation with
782the Board of Accountancy, the Auditor General shall adopt rules
783for the form and conduct of all financial audits performed by
784independent certified public accountants pursuant to ss.
785215.981, 218.39, 1001.453, 1004.28, and 1004.70. The rules for
786audits of local governmental entities, charter schools, charter
787technical career centers, and district school boards must
788include, but are not limited to, requirements for the reporting
789of information necessary to carry out the purposes of the Local
790Governmental Entity, Charter School, Charter Technical Career
791Center, and District School Board Financial Emergencies Act as
792stated in s. 218.501.
793     (8)  REPORTS OF MISUSE, WASTE, OR FRAUD.-An employee, as
794defined in s. 112.3187, may report directly to the Legislative
795Accountability Office any act or suspected act of misuse, waste,
796or fraud of public funds. Upon finding misuse or fraud of public
797funds in any agency after an investigation, or upon receipt of a
798final report from the Chief Inspector General demonstrating
799misuse or fraud, the Legislative Accountability Office shall
800recommend to the Legislative Budget Commission an amount of an
801agency's appropriation to withhold until the violation is
802remedied. The recommendation may not jeopardize the critical
803functions of the agency and shall reasonably relate to the
804amount of misuse or fraud. The Legislative Budget Commission may
805approve, disapprove, or modify the recommendation.
806     (9)  AUDIT PROCESS.-Unless otherwise directed or specified,
807audits described in subsection (2) may be conducted annually.
808Audits shall be performed independently but under the general
809policies established pursuant to the above specified direction
810of the Legislature or its presiding officers. This section does
811not limit the discretion of the Legislative Accountability
812Office or the Auditor General to conduct other audits or
813engagements of governmental entities consistent with legislative
816Auditor General may provide technical advice to:
817     (a)  The Department of Education in the development of a
818compliance supplement for the financial audit of a district
819school board conducted by an independent certified public
821     (b)  Governmental entities on their financial and
822accounting systems, procedures, and related matters.
823     (c)  Governmental entities on promoting the building of
824competent and efficient accounting and internal audit
825organizations in their offices.
826     Section 15.  Subsection (2) of section 11.47, Florida
827Statutes, is amended to read:
828     11.47  Penalties; failure to make a proper audit or
829examination; making a false report; failure to produce documents
830or information.-
831     (2)  The Auditor General, the director of the Legislative
832Accountability Office, a staff member employed by the
833Legislative Accountability Office, or an employee of the Senate
834or House of Representatives directed to perform an audit under
835s. 11.45 commits a misdemeanor of the first degree, punishable
836as provided in s. 775.082 or s. 775.083, for the willful failure
837or refusal of the Auditor General, director of the Office of
838Program Policy Analysis and Government Accountability, or any
839staff employed by the Auditor General or the Office of Program
840Policy Analysis and Government Accountability to make a proper
841audit or examination in line with his or her duty, the willful
842making of a false report as to any audit or examination, or the
843willful failure or refusal to report a shortage or
844misappropriation of funds or property shall be cause for removal
845from such office or employment, and the Auditor General, the
846director of the Office of Program Policy Analysis and Government
847Accountability, or a staff member shall be guilty of a
848misdemeanor of the first degree, punishable as provided in s.
849775.082 or s. 775.083.
850     Section 16.  Subsection (5) of section 11.9005, Florida
851Statutes, is amended to read:
852     11.9005  Government Efficiency Task Force.-
853     (5)  The task force shall develop recommendations for
854improving governmental operations and reducing costs. Staff to
855assist the task force in performing its duties shall be assigned
856by the President of the Senate, the Speaker of the House of
857Representatives, and the Governor. The task force shall consider
858reports issued by the Legislative Accountability Office Auditor
859General, the Office of Program Policy Analysis and Government
860Accountability, and agency inspectors general in developing its
862     Section 17.  Subsection (1) of section 29.0085, Florida
863Statutes, is amended to read:
864     29.0085  Annual statement of certain revenues and
866     (1)  Each county shall submit annually to the Chief
867Financial Officer a statement of revenues and expenditures as
868set forth in this section in the form and manner prescribed by
869the Chief Financial Officer in consultation with the President
870of the Senate and the Speaker of the House of Representatives
871Legislative Committee on Intergovernmental Relations, provided
872that such statement identify total county expenditures on each
873of the services outlined in s. 29.008.
874     Section 18.  Paragraph (a) of subsection (9) of section
875112.313, Florida Statutes, is amended to read:
876     112.313  Standards of conduct for public officers,
877employees of agencies, and local government attorneys.-
880     (a)1.  It is the intent of the Legislature to implement by
881statute the provisions of s. 8(e), Art. II of the State
882Constitution relating to legislators, statewide elected
883officers, appointed state officers, and designated public
885     2.  As used in this paragraph:
886     a.  "Employee" means:
887     (I)  Any person employed in the executive or legislative
888branch of government holding a position in the Senior Management
889Service as defined in s. 110.402 or any person holding a
890position in the Selected Exempt Service as defined in s. 110.602
891or any person having authority over policy or procurement
892employed by the Department of the Lottery.
893     (II)  The Auditor General as defined in s. 11.45, the
894director of the Legislative Accountability Office of Program
895Policy Analysis and Government Accountability, the Sergeant at
896Arms and Secretary of the Senate, and the Sergeant at Arms and
897Clerk of the House of Representatives.
898     (III)  The executive director of the Legislative Committee
899on Intergovernmental Relations and the executive director and
900deputy executive director of the Commission on Ethics.
901     (IV)  An executive director, staff director, or deputy
902staff director of each joint committee, standing committee, or
903select committee of the Legislature; an executive director,
904staff director, executive assistant, analyst, or attorney of the
905Office of the President of the Senate, the Office of the Speaker
906of the House of Representatives, the Senate Majority Party
907Office, Senate Minority Party Office, House Majority Party
908Office, or House Minority Party Office; or any person, hired on
909a contractual basis, having the power normally conferred upon
910such persons, by whatever title.
911     (V)  The Chancellor and Vice Chancellors of the State
912University System; the general counsel to the Board of Governors
913of the State University System; and the president, provost, vice
914presidents, and deans of each state university.
915     (VI)  Any person, including an other-personal-services
916employee, having the power normally conferred upon the positions
917referenced in this sub-subparagraph.
918     b.  "Appointed state officer" means any member of an
919appointive board, commission, committee, council, or authority
920of the executive or legislative branch of state government whose
921powers, jurisdiction, and authority are not solely advisory and
922include the final determination or adjudication of any personal
923or property rights, duties, or obligations, other than those
924relative to its internal operations.
925     c.  "State agency" means an entity of the legislative,
926executive, or judicial branch of state government over which the
927Legislature exercises plenary budgetary and statutory control.
928     3.  No member of the Legislature, appointed state officer,
929or statewide elected officer shall personally represent another
930person or entity for compensation before the government body or
931agency of which the individual was an officer or member for a
932period of 2 years following vacation of office. No member of the
933Legislature shall personally represent another person or entity
934for compensation during his or her term of office before any
935state agency other than judicial tribunals or in settlement
936negotiations after the filing of a lawsuit.
937     4.  An agency employee, including an agency employee who
938was employed on July 1, 2001, in a Career Service System
939position that was transferred to the Selected Exempt Service
940System under chapter 2001-43, Laws of Florida, may not
941personally represent another person or entity for compensation
942before the agency with which he or she was employed for a period
943of 2 years following vacation of position, unless employed by
944another agency of state government.
945     5.  Any person violating this paragraph shall be subject to
946the penalties provided in s. 112.317 and a civil penalty of an
947amount equal to the compensation which the person receives for
948the prohibited conduct.
949     6.  This paragraph is not applicable to:
950     a.  A person employed by the Legislature or other agency
951prior to July 1, 1989;
952     b.  A person who was employed by the Legislature or other
953agency on July 1, 1989, whether or not the person was a defined
954employee on July 1, 1989;
955     c.  A person who was a defined employee of the State
956University System or the Public Service Commission who held such
957employment on December 31, 1994;
958     d.  A person who has reached normal retirement age as
959defined in s. 121.021(29), and who has retired under the
960provisions of chapter 121 by July 1, 1991; or
961     e.  Any appointed state officer whose term of office began
962before January 1, 1995, unless reappointed to that office on or
963after January 1, 1995.
964     Section 19.  Subsection (7) of section 112.3187, Florida
965Statutes, is amended to read:
966     112.3187  Adverse action against employee for disclosing
967information of specified nature prohibited; employee remedy and
969     (7)  EMPLOYEES AND PERSONS PROTECTED.-This section protects
970employees and persons who disclose information on their own
971initiative in a written and signed complaint; who are requested
972to participate in an investigation, hearing, or other inquiry
973conducted by any agency or federal government entity; who refuse
974to participate in any adverse action prohibited by this section;
975or who initiate a complaint through the whistle-blower's hotline
976or the hotline of the Medicaid Fraud Control Unit of the
977Department of Legal Affairs; or employees who file any written
978complaint to their supervisory officials or employees who submit
979a complaint to the Chief Inspector General in the Executive
980Office of the Governor, to the employee designated as agency
981inspector general under s. 112.3189(1), to the Legislative
982Accountability Office, to the Legislature or any committee of
983the Legislature, or to the Florida Commission on Human
984Relations. The provisions of this section may not be used by a
985person while he or she is under the care, custody, or control of
986the state correctional system or, after release from the care,
987custody, or control of the state correctional system, with
988respect to circumstances that occurred during any period of
989incarceration. No remedy or other protection under ss. 112.3187-
990112.31895 applies to any person who has committed or
991intentionally participated in committing the violation or
992suspected violation for which protection under ss. 112.3187-
993112.31895 is being sought.
994     Section 20.  Paragraph (c) of subsection (9) of section
995112.3189, Florida Statutes, is amended to read:
996     112.3189  Investigative procedures upon receipt of whistle-
997blower information from certain state employees.-
998     (9)
999     (c)  The Chief Inspector General shall transmit any final
1000report under this section, any comments provided by the
1001complainant, and any appropriate comments or recommendations by
1002the Chief Inspector General to the Governor, to the Joint
1003Legislative Auditing Committee, the Legislative Accountability
1004Office, to the investigating agency, and to the Chief Financial
1006     Section 21.  Subsection (8) of section 112.324, Florida
1007Statutes, is amended to read:
1008     112.324  Procedures on complaints of violations; public
1009records and meeting exemptions.-
1010     (8)  If, in cases pertaining to complaints other than
1011complaints against impeachable officers or members of the
1012Legislature, upon completion of a full and final investigation
1013by the commission, the commission finds that there has been a
1014violation of this part or of s. 8, Art. II of the State
1015Constitution, it shall be the duty of the commission to report
1016its findings and recommend appropriate action to the proper
1017disciplinary official or body as follows, and such official or
1018body shall have the power to invoke the penalty provisions of
1019this part, including the power to order the appropriate
1020elections official to remove a candidate from the ballot for a
1021violation of s. 112.3145 or s. 8(a) and (i), Art. II of the
1022State Constitution:
1023     (a)  The President of the Senate and the Speaker of the
1024House of Representatives, jointly, in any case concerning the
1025Public Counsel, members of the Public Service Commission,
1026members of the Public Service Commission Nominating Council, or
1027the Auditor General, the director of the Legislative
1028Accountability Office of Program Policy Analysis and Government
1029Accountability, or members of the Legislative Committee on
1030Intergovernmental Relations.
1031     (b)  The Supreme Court, in any case concerning an employee
1032of the judicial branch.
1033     (c)  The President of the Senate, in any case concerning an
1034employee of the Senate; the Speaker of the House of
1035Representatives, in any case concerning an employee of the House
1036of Representatives; or the President and the Speaker, jointly,
1037in any case concerning an employee of a committee of the
1038Legislature whose members are appointed solely by the President
1039and the Speaker or in any case concerning an employee of the
1040Public Counsel, Public Service Commission, or Legislative
1041Accountability Office Auditor General, Office of Program Policy
1042Analysis and Government Accountability, or Legislative Committee
1043on Intergovernmental Relations.
1044     (d)  Except as otherwise provided by this part, the
1045Governor, in the case of any other public officer, public
1046employee, former public officer or public employee, candidate or
1047former candidate, or person who is not a public officer or
1048employee, other than lobbyists and lobbying firms under s.
1049112.3215 for violations of s. 112.3215.
1050     (e)  The President of the Senate or the Speaker of the
1051House of Representatives, whichever is applicable, in any case
1052concerning a former member of the Legislature who has violated a
1053provision applicable to former members or whose violation
1054occurred while a member of the Legislature.
1055     Section 22.  Subsections (4), (5), (6), and (9) of section
1056163.055, Florida Statutes, are amended to read:
1057     163.055  Local Government Financial Technical Assistance
1059     (4)  The Chief Financial Officer shall enter into contracts
1060with program providers who shall:
1061     (a)  Be a public agency or private, nonprofit corporation,
1062association, or entity.
1063     (b)  Use existing resources, services, and information that
1064are available from state or local agencies, universities, or the
1065private sector.
1066     (c)  Seek and accept funding from any public or private
1068     (d)  Annually submit information to assist the Legislative
1069Committee on Intergovernmental Relations in preparing a
1070performance review that will include an analysis of the
1071effectiveness of the program.
1072     (d)(e)  Assist municipalities and independent special
1073districts in developing alternative revenue sources.
1074     (e)(f)  Provide for an annual independent financial audit
1075of the program, if the program receives funding.
1076     (f)(g)  Provide assistance to municipalities and special
1077districts in the areas of financial management, accounting,
1078investing, budgeting, and debt issuance.
1079     (g)(h)  Develop a needs assessment to determine where
1080assistance should be targeted, and to establish a priority
1081system to deliver assistance to those jurisdictions most in need
1082through the most economical means available.
1083     (h)(i)  Provide financial emergency assistance upon
1084direction from the Executive Office of the Governor pursuant to
1085s. 218.503.
1086     (5)(a)  The Chief Financial Officer shall issue a request
1087for proposals to provide assistance to municipalities and
1088special districts. At the request of the Chief Financial
1089Officer, the Legislative Committee on Intergovernmental
1090Relations shall assist in the preparation of the request for
1092     (b)  The Chief Financial Officer shall review each contract
1093proposal submitted.
1094     (c)  The Legislative Committee on Intergovernmental
1095Relations shall review each contract proposal and submit to the
1096Chief Financial Officer, in writing, advisory comments and
1097recommendations, citing with specificity the reasons for its
1099     (c)(d)  The Chief Financial Officer and the Legislative
1100Committee on Intergovernmental Relations shall consider the
1101following factors in reviewing contract proposals:
1102     1.  The demonstrated capacity of the provider to conduct
1103needs assessments and implement the program as proposed.
1104     2.  The number of municipalities and special districts to
1105be served under the proposal.
1106     3.  The cost of the program as specified in a proposed
1108     4.  The short-term and long-term benefits of the assistance
1109to municipalities and special districts.
1110     5.  The form and extent to which existing resources,
1111services, and information that are available from state and
1112local agencies, universities, and the private sector will be
1113used by the provider under the contract.
1114     (6)  A decision of the Chief Financial Officer to award a
1115contract under this section is final and shall be in writing
1116with a copy provided to the Legislative Committee on
1117Intergovernmental Relations.
1118     (9)  The Legislative Committee on Intergovernmental
1119Relations shall annually conduct a performance review of the
1120program. The findings of the review shall be presented in a
1121report submitted to the Governor, the President of the Senate,
1122the Speaker of the House of Representatives, and the Chief
1123Financial Officer by January 15 of each year.
1124     Section 23.  Subsection (6) of section 163.3245, Florida
1125Statutes, is amended to read:
1126     163.3245  Optional sector plans.-
1127     (6)  Beginning December 1, 1999, and each year thereafter,
1128the department shall provide a status report to the President of
1129the Senate and the Speaker of the House of Representatives
1130Legislative Committee on Intergovernmental Relations regarding
1131each optional sector plan authorized under this section.
1132     Section 24.  Subsection (3) of section 189.421, Florida
1133Statutes, is amended to read:
1134     189.421  Failure of district to disclose financial
1136     (3)  Pursuant to s. 11.40(2)(5)(b), the Legislative
1137Auditing Committee shall notify the department of those
1138districts that failed to file the required report. Within 30
1139days after receiving this notice or within 30 days after the
1140extension date provided in subsection (1), whichever occurs
1141later, the department shall proceed as follows: notwithstanding
1142the provisions of chapter 120, the department shall file a
1143petition for writ of certiorari with the circuit court. Venue
1144for all actions pursuant to this subsection shall be in Leon
1145County. The court shall award the prevailing party attorney's
1146fees and costs in all cases filed pursuant to this section
1147unless affirmatively waived by all parties. A writ of certiorari
1148shall be issued unless a respondent establishes that the
1149notification of the Legislative Auditing Committee was issued as
1150a result of material error. Proceedings under this subsection
1151shall otherwise be governed by the Rules of Appellate Procedure.
1152     Section 25.  Paragraph (f) of subsection (5) of section
1153189.428, Florida Statutes, is amended to read:
1154     189.428  Special districts; oversight review process.-
1155     (5)  Those conducting the oversight review process shall,
1156at a minimum, consider the listed criteria for evaluating the
1157special district, but may also consider any additional factors
1158relating to the district and its performance. If any of the
1159listed criteria does not apply to the special district being
1160reviewed, it need not be considered. The criteria to be
1161considered by the reviewer include:
1162     (f)  Whether the Legislative Accountability Office Auditor
1163General has determined notified the Legislative Auditing
1164Committee that the special district's audit report, reviewed
1165pursuant to s. 11.45(7), indicates that the district has met any
1166of the conditions specified in s. 218.503(1) or that a
1167deteriorating financial condition exists that may cause a
1168condition described in s. 218.503(1) to occur if actions are not
1169taken to address such condition.
1170     Section 26.  Subsection (1) of section 215.981, Florida
1171Statutes, is amended to read:
1172     215.981  Audits of state agency direct-support
1173organizations and citizen support organizations.-
1174     (1)  Each direct-support organization and each citizen
1175support organization with annual expenditures in excess of
1176$100,000, created or authorized pursuant to law, and created,
1177approved, or administered by a state agency, other than a
1178university, district board of trustees of a community college,
1179or district school board, shall provide for an annual financial
1180audit of its accounts and records to be conducted by an
1181independent certified public accountant in accordance with rules
1182adopted by the Legislative Accountability Office Auditor General
1183pursuant to s. 11.45(7)(8) and the state agency that created,
1184approved, or administers the direct-support organization or
1185citizen support organization. The audit report shall be
1186submitted within 9 months after the end of the fiscal year to
1187the Legislative Accountability Office Auditor General and to the
1188state agency responsible for creation, administration, or
1189approval of the direct-support organization or citizen support
1190organization. Such state agency and the Legislative
1191Accountability Office, the Auditor General, and the Office of
1192Program Policy Analysis and Government Accountability shall have
1193the authority to require and receive from the organization or
1194from the independent auditor any records relative to the
1195operation of the organization.
1196     Section 27.  Subsection (5) of section 216.181, Florida
1197Statutes, is amended to read:
1198     216.181  Approved budgets for operations and fixed capital
1200     (5)  An amendment to the original operating budget for an
1201information technology project or initiative that involves more
1202than one agency, has an outcome that impacts another agency, or
1203exceeds $500,000 in total cost over a 1-year period, except for
1204those projects that are a continuation of hardware or software
1205maintenance or software licensing agreements, or that are for
1206desktop replacement that is similar to the technology currently
1207in use must be reviewed by the Technology Review Workgroup
1208pursuant to s. 216.0446 and approved by the Executive Office of
1209the Governor for the executive branch or by the Chief Justice
1210for the judicial branch, and shall be subject to approval by the
1211Legislative Budget Commission as well as the notice and
1212objection procedures set forth in s. 216.177.
1213     Section 28.  Paragraphs (e) and (f) of subsection (1) of
1214section 218.32, Florida Statutes, are amended to read:
1215     218.32  Annual financial reports; local governmental
1217     (1)
1218     (e)  Each local governmental entity that is not required to
1219provide for an audit report in accordance with s. 218.39 must
1220submit the annual financial report to the department no later
1221than April 30 of each year. The department shall consult with
1222the Legislative Accountability Office Auditor General in the
1223development of the format of annual financial reports submitted
1224pursuant to this paragraph. The format shall include balance
1225sheet information to be utilized by the Auditor General pursuant
1226to s. 11.45(7)(f). The department must forward the financial
1227information contained within these entities' annual financial
1228reports to the Legislative Accountability Office Auditor General
1229in electronic form. This paragraph does not apply to housing
1230authorities created under chapter 421.
1231     (f)  If the department does not receive a completed annual
1232financial report from a local governmental entity within the
1233required period, it shall notify the Legislative Auditing
1234Committee of the local governmental entity's failure to comply
1235with the reporting requirements. The committee shall proceed in
1236accordance with s. 11.40(5).
1237     Section 29.  Subsection (3) of section 218.38, Florida
1238Statutes, is amended to read:
1239     218.38  Notice of bond issues required; verification.-
1240     (3)  If a unit of local government fails to verify pursuant
1241to subsection (2) the information held by the division, or fails
1242to provide the information required by subsection (1), the
1243division shall notify the Legislative Auditing Committee of such
1244failure to comply. The committee shall proceed in accordance
1245with s. 11.40(5).
1246     Section 30.  Paragraph (b) of subsection (10) of section
1247259.1053, Florida Statutes, is amended to read:
1248     259.1053  Babcock Ranch Preserve; Babcock Ranch, Inc.;
1249creation; membership; organization; meetings.-
1252     (b)  The board of directors shall provide for an annual
1253financial audit of the corporate accounts and records to be
1254conducted by an independent certified public accountant in
1255accordance with rules adopted by the Legislative Accountability
1256Office Auditor General under s. 11.45(7)(8). The audit report
1257shall be submitted no later than 3 months following the end of
1258the fiscal year to the Legislative Accountability Office Auditor
1259General, the President of the Senate, the Speaker of the House
1260of Representatives, and the appropriate substantive and fiscal
1261committees of the Legislature. The Legislative Accountability
1262Office Auditor General, the Office of Program Policy Analysis
1263and Government Accountability, and the substantive or fiscal
1264committees of the Legislature to which legislation affecting the
1265Babcock Ranch Preserve may be referred shall have the authority
1266to require and receive from the corporation or from the
1267independent auditor any records relative to the operation of the
1269     Section 31.  Paragraph (b) of subsection (2) of section
1270287.0943, Florida Statutes, is amended to read:
1271     287.0943  Certification of minority business enterprises.-
1272     (2)
1273     (b)  The task force shall be regionally balanced and
1274comprised of officials representing the department, counties,
1275municipalities, school boards, special districts, and other
1276political subdivisions of the state who administer programs to
1277assist minority businesses in procurement or development in
1278government-sponsored programs. The following organizations may
1279appoint two members each of the task force who fit the
1280description above:
1281     1.  The Florida League of Cities, Inc.
1282     2.  The Florida Association of Counties.
1283     3.  The Florida School Boards Association, Inc.
1284     4.  The Association of Special Districts.
1285     5.  The Florida Association of Minority Business Enterprise
1287     6.  The Florida Association of Government Purchasing
1290In addition, the Office of Supplier Diversity shall appoint
1291seven members consisting of three representatives of minority
1292business enterprises, one of whom should be a woman business
1293owner, two officials of the office, and two at-large members to
1294ensure balance. The chairperson of the Legislative Committee on
1295Intergovernmental Relations or a designee shall be a member of
1296the task force, ex officio. A quorum shall consist of one-third
1297of the current members, and the task force may take action by
1298majority vote. Any vacancy may only be filled by the
1299organization or agency originally authorized to appoint the
1301     Section 32.  Subsection (4) of section 288.7001, Florida
1302Statutes, is amended to read:
1303     288.7001  Small Business Regulatory Advisory Council.-
1305     (a)  In coordination with the sunset review schedule
1306provided in s. 11.905, The council may review rules of agencies
1307subject to sunset review to determine whether the rules should
1308be continued without change or should be amended or repealed to
1309reduce the impact of the rules on small businesses, subject to
1310the requirement that the recommendations of the council must be
1311feasible and consistent with the stated objectives of the rules.
1312     (b)  In reviewing agency rules to reduce the impact on
1313small businesses, the council, in coordination with the agency,
1314shall consider the following factors:
1315     1.  Continued need for the rule;
1316     2.  The nature of complaints or comments received from the
1317public concerning the rule;
1318     3.  The complexity of the rule;
1319     4.  The extent to which the rule overlaps, duplicates, or
1320conflicts with other federal, state, and local government rules;
1322     5.  The length of time since the rule has been evaluated or
1323the degree to which technology, economic conditions, or other
1324factors have changed in the topical area affected by the rule.
1325     (c)  Within 6 months after the agency report is submitted
1326to the Joint Legislative Sunset Committee pursuant to s. 11.907,
1327The council shall provide a report to the Governor, the
1328President of the Senate, and the Speaker of the House of
1329Representatives, and the Joint Legislative Sunset Committee that
1330includes recommendations and evaluations of agency rules and
1331programs regarding regulatory fairness for small businesses. A
1332component of the report shall be a rating system, developed by
1333the council, entitled "Small Business Friendliness and
1334Development Scorecard."
1335     Section 33.  Subsection (1) of section 288.9610, Florida
1336Statutes, is amended to read:
1337     288.9610  Annual reports of Florida Development Finance
1338Corporation.-By December 1 of each year, the Florida Development
1339Finance Corporation shall submit to the Governor, the President
1340of the Senate, the Speaker of the House of Representatives, the
1341Senate Minority Leader, the House Minority Leader, and the city
1342or county activating the Florida Development Finance Corporation
1343a complete and detailed report setting forth:
1344     (1)  An The evaluation performed under s. 11.45(2) required
1345in s. 11.45(3)(j).
1346     Section 34.  Paragraph (b) of subsection (8) of section
1347373.026, Florida Statutes, is amended to read:
1348     373.026  General powers and duties of the department.-The
1349department, or its successor agency, shall be responsible for
1350the administration of this chapter at the state level. However,
1351it is the policy of the state that, to the greatest extent
1352possible, the department may enter into interagency or
1353interlocal agreements with any other state agency, any water
1354management district, or any local government conducting programs
1355related to or materially affecting the water resources of the
1356state. All such agreements shall be subject to the provisions of
1357s. 373.046. In addition to its other powers and duties, the
1358department shall, to the greatest extent possible:
1359     (8)
1360     (b)  To ensure to the greatest extent possible that project
1361components will go forward as planned, the department shall
1362collaborate with the South Florida Water Management District in
1363implementing the comprehensive plan as defined in s.
1364373.470(2)(b), the Lake Okeechobee Watershed Protection Plan as
1365defined in s. 373.4595(2), and the River Watershed Protection
1366Plans as defined in s. 373.4595(2). Before any project component
1367is submitted to Congress for authorization or receives an
1368appropriation of state funds, the department must approve, or
1369approve with amendments, each project component within 60 days
1370following formal submittal of the project component to the
1371department. Prior to the release of state funds for the
1372implementation of the comprehensive plan, department approval
1373shall be based upon a determination of the South Florida Water
1374Management District's compliance with s. 373.1501(5). Once a
1375project component is approved, the South Florida Water
1376Management District shall provide to the President of the Senate
1377and the Speaker of the House of Representatives Joint
1378Legislative Committee on Everglades Oversight a schedule for
1379implementing the project component, the estimated total cost of
1380the project component, any existing federal or nonfederal
1381credits, the estimated remaining federal and nonfederal share of
1382costs, and an estimate of the amount of state funds that will be
1383needed to implement the project component. All requests for an
1384appropriation of state funds needed to implement the project
1385component shall be submitted to the department, and such
1386requests shall be included in the department's annual request to
1387the Governor. Prior to the release of state funds for the
1388implementation of the Lake Okeechobee Watershed Protection Plan
1389or the River Watershed Protection Plans, on an annual basis, the
1390South Florida Water Management District shall prepare an annual
1391work plan as part of the consolidated annual report required in
1392s. 373.036(7). Upon a determination by the secretary of the
1393annual work plan's consistency with the goals and objectives of
1394s. 373.4595, the secretary may approve the release of state
1395funds. Any modifications to the annual work plan shall be
1396submitted to the secretary for review and approval.
1397     Section 35.  Paragraph (e) of subsection (7) of section
1398373.036, Florida Statutes, is amended to read:
1399     373.036  Florida water plan; district water management
1402     (e)  In addition to the elements specified in paragraph
1403(b), the South Florida Water Management District shall include
1404in the consolidated annual report the following elements:
1405     1.  The Lake Okeechobee Protection Program annual progress
1406report required by s. 373.4595(3)(g).
1407     2.  The Everglades annual progress reports specified in s.
1408373.4592(4)(d)5., (13), and (14).
1409     3.  The Everglades restoration annual report required by s.
1411     4.  The Everglades Forever Act annual implementation report
1412required by s. 11.80(4).
1413     5.  The Everglades Trust Fund annual expenditure report
1414required by s. 373.45926(3).
1415     Section 36.  Subsections (3) and (7) of section 373.45926,
1416Florida Statutes, are amended to read:
1417     373.45926  Everglades Trust Fund; allocation of revenues
1418and expenditure of funds for conservation and protection of
1419natural resources and abatement of water pollution.-
1420     (3)  The South Florida Water Management District shall
1421furnish, as part of the consolidated annual report required by
1422s. 373.036(7), a detailed copy of its expenditures from the
1423Everglades Trust Fund to the Governor, the President of the
1424Senate, and the Speaker of the House of Representatives, and
1425shall make copies available to the public. The information shall
1426be provided in a format approved by the Joint Legislative
1427Committee on Everglades Oversight. At the direction of the Joint
1428Legislative Committee on Everglades Oversight, an audit may be
1429made from time to time by the Auditor General, and such audit
1430shall be within the authority of said Auditor General to make.
1431     (7)  Annually, no later than January 1, the South Florida
1432Water Management District shall report to the President of the
1433Senate and the Speaker of the House of Representatives Joint
1434Committee on Everglades Oversight:
1435     (a)  The unencumbered balance which remains in the
1436Everglades Trust Fund at the end of each fiscal year.
1437     (b)  The revenues deposited in the Everglades Trust Fund
1438pursuant to this section, by source, and the record of
1439expenditures from the Everglades Trust Fund.
1440     Section 37.  Section 450.261, Florida Statutes, is amended
1441to read:
1442     450.261  Interstate Migrant Labor Commission; Florida
1443membership.-In selecting the Florida membership of the
1444Interstate Migrant Labor Commission, the Governor may designate
1445the secretary of the Department of Community Affairs as his or
1446her representative. The two legislative members shall be chosen
1447from among the members of the Legislative Commission on Migrant
1448Labor, and at least one of the two members appointed by the
1449Governor shall be chosen from among the members of the advisory
1450committee to that commission.
1451     Section 38.  Section 590.33, Florida Statutes, is amended
1452to read:
1453     590.33  State compact administrator; compact advisory
1454committee.-In pursuance of art. III of the compact, the director
1455of the division shall act as compact administrator for Florida
1456of the Southeastern Interstate Forest Fire Protection Compact
1457during his or her term of office as director, and his or her
1458successor as compact administrator shall be his or her successor
1459as director of the division. As compact administrator, he or she
1460shall be an ex officio member of the advisory committee of the
1461Southeastern Interstate Forest Fire Protection Compact, and
1462chair ex officio of the Florida members of the advisory
1463committee. There shall be four members of the Southeastern
1464Interstate Forest Fire Protection Compact Advisory Committee
1465from Florida. Two of the members from Florida shall be members
1466of the Legislature of Florida, one from the Senate and one from
1467the House of Representatives, designated by the Florida
1468Commission on Interstate Cooperation, and the terms of any such
1469members shall terminate at the time they cease to hold
1470legislative office, and their successors as members shall be
1471named in like manner. The Governor shall appoint the other two
1472members from Florida, one of whom shall be associated with
1473forestry or forest products industries. The terms of such
1474members shall be 3 years and such members shall hold office
1475until their respective successors shall be appointed and
1476qualified. Vacancies occurring in the office of such members
1477from any reason or cause shall be filled by appointment by the
1478Governor for the unexpired term. The director of the division as
1479compact administrator for Florida may delegate, from time to
1480time, to any deputy or other subordinate in his or her
1481department or office, the power to be present and participate,
1482including voting as his or her representative or substitute at
1483any meeting of or hearing by or other proceeding of the compact
1484administrators or of the advisory committee. The terms of each
1485of the initial four memberships, whether appointed at said time
1486or not, shall begin upon the date upon which the compact shall
1487become effective in accordance with art. II of said compact. Any
1488member of the advisory committee may be removed from office by
1489the Governor upon charges and after a hearing.
1490     Section 39.  Paragraph (a) of subsection (5) of section
14911000.01, Florida Statutes, is amended to read:
1492     1000.01  The Florida K-20 education system; technical
1495     (a)  Effective July 1, 2001:
1496     1.  The Board of Regents is abolished.
1497     2.  All of the powers, duties, functions, records,
1498personnel, and property; unexpended balances of appropriations,
1499allocations, and other funds; administrative authority;
1500administrative rules; pending issues; and existing contracts of
1501the Board of Regents are transferred by a type two transfer,
1502pursuant to s. 20.06(2), to the State Board of Education.
1503     3.  The State Board of Community Colleges is abolished.
1504     4.  All of the powers, duties, functions, records,
1505personnel, and property; unexpended balances of appropriations,
1506allocations, and other funds; administrative authority;
1507administrative rules; pending issues; and existing contracts of
1508the State Board of Community Colleges are transferred by a type
1509two transfer, pursuant to s. 20.06(2), from the Department of
1510Education to the State Board of Education.
1511     5.  The Postsecondary Education Planning Commission is
1513     6.  The Council for Education Policy Research and
1514Improvement is created as an independent office under the Office
1515of Legislative Services.
1516     7.  All personnel, unexpended balances of appropriations,
1517and allocations of the Postsecondary Education Planning
1518Commission are transferred to the Council for Education Policy
1519Research and Improvement.
1520     6.8.  The Articulation Coordinating Committee and the
1521Education Standards Commission are transferred by a type two
1522transfer, pursuant to s. 20.06(2), from the Department of
1523Education to the State Board of Education.
1524     Section 40.  Subsection (4) of section 1001.453, Florida
1525Statutes, is amended to read:
1526     1001.453  Direct-support organization; use of property;
1527board of directors; audit.-
1528     (4)  ANNUAL AUDIT.-Each direct-support organization with
1529more than $100,000 in expenditures or expenses shall provide for
1530an annual financial audit of its accounts and records, to be
1531conducted by an independent certified public accountant in
1532accordance with rules adopted by the Legislative Accountability
1533Office Auditor General pursuant to s. 11.45(7)(8) and the
1534Commissioner of Education. The annual audit
1535submitted within 9 months after the fiscal
1536district school board and the Legislative
1537Auditor General. The Commissioner of Education and the
1538Legislative Accountability Office may, the Auditor General, and
1539the Office of Program Policy Analysis and Government
1540Accountability have the authority to require and receive from
1541the organization or the district auditor any records relative to
1542the operation of the organization. The identity of donors and
1543all information identifying donors and prospective donors are
1544confidential and exempt from the provisions of s. 119.07(1), and
1545that anonymity shall be maintained in the audit auditor's
1546report. All other records and information shall be considered
1547public records for the purposes of chapter 119.
1548     Section 41.  Subsection (5) of section 1004.28, Florida
1549Statutes, is amended to read:
1550     1004.28  Direct-support organizations; use of property;
1551board of directors; activities; audit; facilities.-
1552     (5)  ANNUAL AUDIT.-Each direct-support organization shall
1553provide for an annual financial audit of its accounts and
1554records to be conducted by an independent certified public
1555accountant in accordance with rules adopted by the Legislative
1556Accountability Office Auditor General pursuant to s. 11.45(7)(8)
1557and by the university board of trustees. The annual audit report
1558shall be submitted, within 9 months after the end of the fiscal
1559year, to the Legislative Accountability Office Auditor General
1560and the Board of Governors for review. The Board of Governors,
1561the university board of trustees, and the Legislative
1562Accountability Office may the Auditor General, and the Office of
1563Program Policy Analysis and Government Accountability shall have
1564the authority to require and receive from the organization or
1565from its independent auditor any records relative to the
1566operation of the organization. The identity of donors who desire
1567to remain anonymous shall be protected, and that anonymity shall
1568be maintained in the audit auditor's report. All records of the
1569organization other than the audit auditor's report, management
1570letter, and any supplemental data requested by the Board of
1571Governors, the university board of trustees, and the Legislative
1572Accountability Office the Auditor General, and the Office of
1573Program Policy Analysis and Government Accountability shall be
1574confidential and exempt from the provisions of s. 119.07(1).
1575     Section 42.  Subsection (6) of section 1004.70, Florida
1576Statutes, is amended to read:
1577     1004.70  Community college direct-support organizations.-
1578     (6)  ANNUAL AUDIT.-Each direct-support organization shall
1579provide for an annual financial audit in accordance with rules
1580adopted by the Legislative Accountability Office Auditor General
1581pursuant to s. 11.45(7)(8). The annual audit report must be
1582submitted, within 9 months after the end of the fiscal year, to
1583the Legislative Accountability Office Auditor General, the State
1584Board of Education, and the board of trustees for review. The
1585board of trustees and the Legislative Accountability Office, the
1586Auditor General, and the Office of Program Policy Analysis and
1587Government Accountability may require and receive from the
1588organization or from its independent auditor any detail or
1589supplemental data relative to the operation of the organization.
1590The identity of donors who desire to remain anonymous shall be
1591protected, and that anonymity shall be maintained in the audit
1592auditor's report. All records of the organization, other than
1593the audit auditor's report, any information necessary for the
1594audit auditor's report, any information related to the
1595expenditure of funds, and any supplemental data requested by the
1596board of trustees and the Legislative Accountability Office, the
1597Auditor General, and the Office of Program Policy Analysis and
1598Government Accountability, shall be confidential and exempt from
1599the provisions of s. 119.07(1).
1600     Section 43.  The Division of Statutory Revision of the
1601Office of Legislative Services is requested to prepare, in the
1602interim between this act becoming a law and the 2011 Regular
1603Session of the Legislature, a reviser's bill to substitute the
1604term "Legislative Accountability Office" for the terms "Auditor
1605General," "Office of Program Policy Analysis and Government
1606Accountability," and "OPPAGA" where those terms appear in the
1607Florida Statutes, except as otherwise provided in this act.
1608     Section 44.  This act shall take effect July 1, 2010.

CODING: Words stricken are deletions; words underlined are additions.
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