January 17, 2021
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_h7195__
HB 7195

1
A bill to be entitled
2An act relating to local government accountability;
3amending s. 11.40, F.S., relating to the Legislative
4Auditing Committee; clarifying when the Department of
5Community Affairs may institute procedures for declaring
6that a special district is inactive; amending s. 30.49,
7F.S.; specifying the level of detail required for each
8fund in the sheriff's proposed budget; revising the
9categories for expenditures; amending s. 112.63, F.S.,
10relating to the review of the actuarial reports and
11statements of retirement plans of governmental entities by
12the Department of Management Services; providing that the
13failure of a special district to make appropriate
14adjustments or provide additional information authorizes
15the department to seek a writ of certiorari; amending s.
16129.01, F.S.; revising provisions relating to the
17preparation of county budgets; specifying the level of
18detail required for each fund in the budget; amending s.
19129.02, F.S.; revising provisions relating to the
20preparation of special district budgets; specifying the
21level of detail required for each fund in the budget;
22amending s. 129.021, F.S.; conforming cross-references;
23amending s. 129.03, F.S.; deleting a time restriction on
24preparing and presenting a tentative county budget;
25requiring tentative county budgets to be posted on the
26county's website; amending s. 129.06, F.S.; revising
27provisions relating to the execution and amendment of
28county budgets; requiring revised budgets to be posted on
29the county's website; amending s. 129.07, F.S.; revising
30provisions relating to the prohibition against exceeding
31the county budget; amending s. 129.201, F.S.; conforming
32and revising provisions relating to the budget of the
33supervisor of elections; specifying the level of detail
34required for each fund in the proposed budget; revising
35expenditure categories; amending s. 166.241, F.S.;
36revising provisions relating to the preparation or
37amendment of municipal budgets; specifying the level of
38detail for each fund in the budget; requiring such budgets
39and amendment to such budgets to be posted on the website
40of the municipality or related county; amending s.
41189.4044, F.S.; adding failure to file a registered office
42or agent with the department for 1 or more years as a
43criteria for declaring a special district inactive;
44amending s. 189.412, F.S.; adding the Legislative Auditing
45Committee to the list of entities that obtain special
46district noncompliance status reports; amending s.
47189.418, F.S.; revising provisions relating to the
48preparation or amendment of special district budgets;
49specifying the level of detail for each fund in the
50budget; requiring such budgets to be posted on the website
51of the special district or related local general-purpose
52government or governing authority; requiring special
53districts to comply with certain reporting requirements;
54authorizing a local governing authority to request certain
55financial information from special districts located
56solely within the boundaries of the authority; requiring
57special districts to cooperate with such requests;
58amending s. 189.419, F.S.; revising procedures relating to
59a special district's failure to file certain reports or
60information; amending s. 189.421, F.S.; revising
61procedures relating to the failure of a special district
62to disclose financial reports; authorizing the Department
63of Community Affairs to seek a writ of certiorari;
64amending s. 195.087, F.S.; requiring the final approved
65budget of the property appraiser and tax collector to be
66posted on the county's website; amending s. 218.32, F.S.;
67revising the schedule for submitting a local governmental
68entity's audit and annual financial reports to the
69Department of Financial Services; requiring the department
70to notify the Special District Information Program if it
71does not receive a financial report from a local
72government entity; requiring a local governmental entity
73to provide a link to the entity's financial report on the
74department's website; amending s. 218.35, F.S.; requiring
75the budget for certain county-related duties to be
76itemized in accordance with the uniform accounting system
77of the Department of Financial Services; specifying the
78level of detail for each fund in the clerk of the court's
79budget; requiring the court clerk's approved budget to be
80posted on the county's website; amending s. 218.39, F.S.;
81revising the timeframe for completing a local governmental
82entity's annual financial audit; requiring that an auditor
83prepare an audit report; requiring that such report be
84filed with the Auditor General within a specified time;
85requiring that the Auditor General notify the Legislative
86Auditing Committee of any audit report indicating that an
87audited entity has failed to take corrective action;
88requiring that the chair of a local governmental entity
89appear before the committee under certain circumstances;
90amending s. 218.503, F.S.; revising provisions relating to
91oversight by the Governor when an entity's financial
92statements show it cannot cover a deficit of funds;
93amending s. 373.536, F.S.; requiring that water management
94district budgets be posted on the district website;
95amending s. 1011.03, F.S.; requiring the summary of the
96tentative budget, the tentative budget, and the budget of
97a district school board to be posted on the website of the
98district or related county; amending s. 1011.051, F.S.;
99revising provisions relating to the guidelines for
100district school boards to maintain an ending fund balance
101for the general fund; amending s. 1011.64, F.S.; revising
102obsolete accounting terminology; providing an effective
103date.
104
105Be It Enacted by the Legislature of the State of Florida:
106
107     Section 1.  Paragraph (b) of subsection (5) of section
10811.40, Florida Statutes, is amended to read:
109     11.40  Legislative Auditing Committee.-
110     (5)  Following notification by the Auditor General, the
111Department of Financial Services, or the Division of Bond
112Finance of the State Board of Administration of the failure of a
113local governmental entity, district school board, charter
114school, or charter technical career center to comply with the
115applicable provisions within s. 11.45(5)-(7), s. 218.32(1), or
116s. 218.38, the Legislative Auditing Committee may schedule a
117hearing. If a hearing is scheduled, the committee shall
118determine if the entity should be subject to further state
119action. If the committee determines that the entity should be
120subject to further state action, the committee shall:
121     (b)  In the case of a special district, notify the
122Department of Community Affairs that the special district has
123failed to comply with the law. Upon receipt of notification, the
124Department of Community Affairs shall proceed pursuant to s.
125189.4044 or the provisions specified in s. 189.421.
126     Section 2.  Subsections (1) through (4) of section 30.49,
127Florida Statutes, are amended to read:
128     30.49  Budgets.-
129     (1)  Pursuant to s. 129.03(2), each sheriff shall annually
130prepare and submit certify to the board of county commissioners
131a proposed budget of expenditures for the carrying out of the
132powers, duties, and operations of the office for the next
133ensuing fiscal year of the county. The fiscal year of the
134sheriff shall henceforth commence on October 1 and end on
135September 30 of each year.
136     (2)(a)  The sheriff shall submit with the proposed budget
137his or her sworn certificate, stating that the proposed
138expenditures are reasonable and necessary for the proper and
139efficient operation of the office for the ensuing year. The
140proposed budget must shall show the estimated amounts of all
141proposed expenditures for operating and equipping the sheriff's
142office and jail, excluding the cost of construction, repair, or
143capital improvement of county buildings during the such fiscal
144year. The expenditures must shall be categorized at the
145appropriate fund level in accordance with the following
146functional categories:
147     1.  General law enforcement.
148     2.  Corrections and detention alternative facilities.
149     3.  Court services, excluding service of process.
150     (b)  The sheriff shall submit with the proposed budget a
151sworn certificate stating that the proposed expenditures are
152reasonable and necessary for the proper and efficient operation
153of the office for the next fiscal year.
154     (c)  Within the appropriate fund and functional category,
155expenditures shall be itemized in accordance with the uniform
156chart of accounts prescribed by the Department of Financial
157Services, as follows:
158     1.  Personnel Personal services.
159     2.  Operating expenses.
160     3.  Capital outlay.
161     4.  Debt service.
162     5.  Grants and aids Nonoperating disbursements and
163contingency reserves.
164     6.  Other uses.
165     (d)(c)  The sheriff shall submit to the board of county
166commissioners for consideration and inclusion in the county
167budget, as deemed appropriate by the county, requests for
168construction, repair, or capital improvement of county buildings
169operated or occupied by the sheriff.
170     (3)  The sheriff shall furnish to the board of county
171commissioners or the budget commission, if there is a budget
172commission in the county, all relevant and pertinent information
173concerning expenditures made in previous fiscal years and to the
174proposed expenditures which the such board or commission deems
175necessary, including expenditures at the subobject code level in
176accordance with the uniform chart of accounts prescribed by the
177Department of Financial Services. The board or commission may
178not amend, modify, increase, or reduce any expenditure at the
179subobject code level. except that The board or commission may
180not require confidential information concerning details of
181investigations. Confidential information concerning details of
182investigations is exempt from the provisions of s. 119.07(1).
183     (4)  The board of county commissioners or the budget
184commission, as appropriate the case may be, may require the
185sheriff to correct mathematical, mechanical, factual, and
186clerical errors and errors as to form in the proposed budget. At
187the hearings held pursuant to s. 200.065, the board or
188commission, as the case may be, may amend, modify, increase, or
189reduce any or all items of expenditure in the proposed budget,
190as certified by the sheriff pursuant to paragraphs (2)(a)-(c),
191and shall approve such budget, as amended, modified, increased,
192or reduced. The board or commission It must give written notice
193of its action to the sheriff and specify in such notice the
194specific items amended, modified, increased, or reduced. The
195budget must shall include the salaries and expenses of the
196sheriff's office, cost of operation of the county jail,
197purchase, maintenance and operation of equipment, including
198patrol cars, radio systems, transporting prisoners, court
199duties, and all other salaries, expenses, equipment, and
200investigation expenditures of the entire sheriff's office for
201the previous year.
202     (a)  The sheriff, within 30 days after receiving written
203notice of such action by the board or commission, either in
204person or in his or her office, may file an appeal by petition
205to the Administration Commission. Such appeal shall be by
206petition to the Administration commission. The petition must
207shall set forth the budget proposed by the sheriff, in the form
208and manner prescribed by the Executive Office of the Governor
209and approved by the Administration Commission, and the budget as
210approved by the board of county commissioners or the budget
211commission, as the case may be, and shall contain the reasons or
212grounds for the appeal. Such petition shall be filed with the
213Executive Office of the Governor, and a copy of the petition
214shall be served upon the board or commission from the decision
215of which appeal is taken by delivering the same to the chair or
216president thereof or to the clerk of the circuit court.
217     (b)  The board of county commissioners or the budget
218commission, as the case may be, shall have 5 days following from
219delivery of a copy of any such petition to file a reply with the
220Executive Office of the Governor a reply thereto, and it shall
221deliver a copy of such reply to the sheriff.
222     Section 3.  Subsection (4) of section 112.63, Florida
223Statutes, is amended to read:
224     112.63  Actuarial reports and statements of actuarial
225impact; review.-
226     (4)  Upon receipt, pursuant to subsection (2), of an
227actuarial report, or upon receipt, pursuant to subsection (3),
228of a statement of actuarial impact, the Department of Management
229Services shall acknowledge such receipt, but shall only review
230and comment on each retirement system's or plan's actuarial
231valuations at least on a triennial basis.
232     (a)  If the department finds that the actuarial valuation
233is not complete, accurate, or based on reasonable assumptions or
234otherwise materially fails to satisfy the requirements of this
235part;, if the department requires additional material
236information necessary to complete its review of the actuarial
237valuation of a system or plan or material information necessary
238to satisfy the duties of the department pursuant to s.
239112.665(1);, or if the department does not receive the actuarial
240report or statement of actuarial impact, the department shall
241notify the administrator of the affected retirement system or
242plan and the affected governmental entity and request
243appropriate adjustment, the additional material information, or
244the required report or statement. The notification must inform
245the administrator of the affected retirement system or plan and
246the affected governmental entity of the consequences for failing
247failure to comply with the requirements of this subsection.
248     (b)  If, after a reasonable period of time, a satisfactory
249adjustment is not made or the report, statement, or additional
250material information is not provided, the department may notify
251the Department of Revenue and the Department of Financial
252Services of the such noncompliance, and in which case the
253Department of Revenue and the Department
254shall withhold any funds not pledged for
255debt service which are payable to the
256entity until the adjustment is made or the report, statement, or
257additional material information is provided to the department.
258The Department of Management Services shall specify the date
259such action is to begin and notify, and notification by the
260department must be received by the Department of Revenue, the
261Department of Financial Services, and the affected governmental
262entity 30 days before the specified date the action begins.
263     (c)(a)  Within 21 days after receipt of the notice, the
264affected governmental entity may petition the Department of
265Management Services for a hearing under ss. 120.569 and 120.57
266with the Department of Management Services. The Department of
267Revenue and the Department of Financial Services may not be
268parties to the any such hearing, but may request to intervene if
269requested by the Department of Management Services or if the
270Department of Revenue or the Department of Financial Services
271determines its interests may be adversely affected by the
272hearing.
273     1.  If the administrative law judge recommends in favor of
274the department, the department shall perform an actuarial
275review, prepare the statement of actuarial impact, or collect
276the requested material information. The cost to the department
277of performing the such actuarial review, preparing the
278statement, or collecting the requested material information
279shall be charged to the affected governmental entity whose of
280which the employees are covered by the retirement system or
281plan. If payment of such costs is not received by the department
282within 60 days after receipt by the affected governmental entity
283receives of the request for payment, the department shall
284certify to the Department of Revenue and the Department of
285Financial Services the amount due, and the Department of Revenue
286and the Department of Financial Services shall pay such amount
287to the Department of Management Services from any funds not
288pledged for satisfaction of bond debt service which are payable
289to the affected governmental entity of which the employees are
290covered by the retirement system or plan.
291     2.  If the administrative law judge recommends in favor of
292the affected governmental entity and the department performs an
293actuarial review, prepares the statement of actuarial impact, or
294collects the requested material information, the cost to the
295department of performing the actuarial review, preparing the
296statement, or collecting the requested material information
297shall be paid by the Department of Management Services.
298     (d)(b)  In the case of an affected special district, the
299Department of Management Services shall also notify the
300Department of Community Affairs. Upon receipt of notification,
301the Department of Community Affairs shall proceed pursuant to
302the provisions of s. 189.421 with regard to the special
303district.
304     1.  Failure of a special district to provide a required
305report or statement, to make appropriate adjustments, or to
306provide additional material information after the procedures
307specified in s. 189.421(1) are exhausted shall be deemed final
308action by the special district.
309     2.  The Department of Management Services may notify the
310Department of Community Affairs of those special districts that
311failed to come into compliance. Upon receipt of notification,
312the Department of Community Affairs shall proceed pursuant to s.
313189.421(4).
314     Section 4.  Section 129.01, Florida Statutes, is amended to
315read:
316     129.01  Budget system established.-There is hereby
317established A budget system for the control of the finances of
318the boards of county commissioners of the several counties of
319the state is established, as follows:
320     (1)  A budget There shall be prepared, approved, adopted,
321and executed, as prescribed in this chapter, for the fiscal year
322ending September 30, 1952, and for each fiscal year. At a
323minimum, the budget must show for each fund, as thereafter, an
324annual budget for such funds as may be required by law and or by
325sound financial practices, budgeted revenues and expenditures by
326organizational unit at a level of detail that is at least
327similar to the level of detail in the annual financial report
328required under s. 218.32(1) and generally accepted accounting
329principles. The budget shall control the levy of taxes and the
330expenditure of money for all county purposes during the ensuing
331fiscal year.
332     (2)  The Each budget must shall conform to the following
333general directions and requirements:
334     (a)  The budget must shall be prepared, summarized, and
335approved by the board of county commissioners of each county.
336     (b)  The budget must shall be balanced, so that; that is,
337the total of the estimated receipts available from taxation and
338other sources, including balances brought forward from prior
339fiscal years, equals shall equal the total of the appropriations
340for expenditures and reserves. It shall conform to the uniform
341classification of accounts prescribed by the appropriate state
342agency. The budgeted receipts must division of the budget shall
343include 95 percent of all receipts reasonably to be anticipated
344from all sources, including taxes to be levied, provided the
345percent anticipated from ad valorem levies is shall be as
346specified in s. 200.065(2)(a), and is 100 percent of the amount
347of the balances of both cash and liquid securities estimated to
348be brought forward at the beginning of the fiscal year. The
349appropriations must appropriation division of the budget shall
350include itemized appropriations for all expenditures authorized
351by law, contemplated to be made, or incurred for the benefit of
352the county during the said year and the provision for the
353reserves authorized by this chapter. Both the receipts and
354appropriations must appropriation divisions shall reflect the
355approximate division of expenditures between countywide
356expenditures and noncountywide expenditures and the division of
357county revenues derived from or on behalf of the county as a
358whole and county revenues derived from or on behalf of a
359municipal service taxing unit, special district included within
360the county budget, unincorporated area, service area, or program
361area, or otherwise not received for or on behalf of the county
362as a whole.
363     (c)  Provision may be made for the following reserves:
364     1.  A reserve for contingencies may be provided which does
365in a sum not to exceed 10 percent of the total appropriations of
366the budget.
367     2.  A reserve for cash balance to be carried over may be
368provided for the purpose of paying expenses from October 1 of
369the next ensuing fiscal year until the time when the revenues
370for that year are expected to be available. This reserve may be
371not be more than 20 percent of the total appropriations.
372However, receipts and balances of the budget; provided that for
373the bond interest and sinking fund budget, this reserve may not
374exceed be not more than the total maturities of debt, (both
375principal and interest), which that will occur during the next
376ensuing fiscal year, plus the sinking fund requirements,
377computed on a straight-line basis, for any outstanding
378obligations to be paid from the fund.
379     (d)  An appropriation for "outstanding indebtedness" shall
380be made to provide for the payment of vouchers that which have
381been incurred in and charged against the budget for the current
382year or a prior year, but that which are expected to be unpaid
383at the beginning of the next fiscal ensuing year for which the
384budget is being prepared. The appropriation for the payment of
385such vouchers shall be to made in the same fund in which for
386which the expenses were originally incurred.
387     (e)  Any surplus arising from an excess of the estimated
388cash balance over the estimated amount of unpaid obligations to
389be carried over in a fund at the end of the current fiscal year
390may be transferred to any of the other funds of the county, and
391the amount so transferred shall be budgeted as a receipt to such
392other funds. However, a; provided, that no such surplus:
393     1.  In a fund raised for debt service may not shall be
394transferred to another fund until, except to a fund raised for
395the same purposes in the same territory, unless the debt for
396which the fund was established of such territory has been
397extinguished., in which case it may be transferred to any other
398fund raised for that territory; provided, further, that no such
399surplus
400     2.  In a capital outlay reserve fund may not be transferred
401to another fund until such time as the projects for which the
402such capital outlay reserve fund was raised have been completed
403and all obligations paid.
404     Section 5.  Subsection (6) of section 129.02, Florida
405Statutes, is amended to read:
406     129.02  Requisites of budgets.-Each budget shall conform to
407the following specific directions and requirements:
408     (6)  For each special district included within the county
409budget, the operating fund budget must show budgeted revenues
410and expenditures by organizational unit at a level of detail
411that is at least similar to the level of detail in the annual
412financial report required under s. 218.32(1). The amount
413available from taxation and other sources, including balances
414brought forward from prior fiscal years, must equal the total
415appropriations for expenditures and reserves. The budget must
416include shall contain an estimate of receipts by source and
417balances as provided herein, and an itemized estimate of
418expenditures necessary that will need to be incurred to carry on
419all functions and activities of the special district as now or
420hereafter provided by law, including and of the indebtedness of
421the special district and the provision for required reserves;
422also of the reserves for contingencies and the balances, as
423hereinbefore provided, which should be carried forward at the
424end of the year.
425     Section 6.  Section 129.021, Florida Statutes, is amended
426to read:
427     129.021  County officer budget information.-Notwithstanding
428other provisions of law, the budgets of all county officers, as
429submitted to the board of county commissioners, must shall be in
430sufficient detail and contain such information as the board of
431county commissioners may require in furtherance of their powers
432and responsibilities provided in ss. 125.01(1)(q), and (r), and
433(v), and (6) and 129.01(2)(b).
434     Section 7.  Subsection (3) of section 129.03, Florida
435Statutes, is amended to read:
436     129.03  Preparation and adoption of budget.-
437     (3)  No later than 15 days after certification of value by
438the property appraiser pursuant to s. 200.065(1), The county
439budget officer, after tentatively ascertaining the proposed
440fiscal policies of the board for the next ensuing fiscal year,
441shall prepare and present to the board a tentative budget for
442the next ensuing fiscal year for each of the funds provided in
443this chapter, including all estimated receipts, taxes to be
444levied, and balances expected to be brought forward and all
445estimated expenditures, reserves, and balances to be carried
446over at the end of the year.
447     (a)  The board of county commissioners shall receive and
448examine the tentative budget for each fund and, subject to the
449notice and hearing requirements of s. 200.065, shall require
450such changes to be made as it deems shall deem necessary,;
451provided the budget remains shall remain in balance. The county
452budget officer's estimates of receipts other than taxes, and of
453balances to be brought forward, may shall not be revised except
454by a resolution of the board, duly passed and spread on the
455minutes of the board. However, the board may allocate to any of
456the funds of the county any anticipated receipts, other than
457taxes levied for a particular fund, except receipts designated
458or received to be expended for a particular purpose.
459     (b)  Upon receipt of the tentative budgets and completion
460of any revisions made by the board, the board shall prepare a
461statement summarizing all of the adopted tentative budgets. The
462This summary statement must shall show, for each budget and the
463total of all budgets, the proposed tax millages, the balances,
464the reserves, and the total of each major classification of
465receipts and expenditures, classified according to the uniform
466classification of accounts adopted prescribed by the appropriate
467state agency. The board shall cause this summary statement to be
468advertised one time in a newspaper of general circulation
469published in the county, or by posting at the courthouse door if
470there is no such newspaper, and the advertisement must shall
471appear adjacent to the advertisement required pursuant to s.
472200.065.
473     (c)  The board shall hold public hearings to adopt
474tentative and final budgets pursuant to s. 200.065. The hearings
475shall be primarily for the purpose of hearing requests and
476complaints from the public regarding the budgets and the
477proposed tax levies and for explaining the budget and any
478proposed or adopted amendments thereto, if any. The tentative
479budget must be posted on the county's official website at least
4802 days before the public hearing to consider such budget. The
481final budget must be posted on the website within 30 days after
482adoption. The tentative budgets, adopted tentative budgets, and
483final budgets shall be filed in the office of the county auditor
484as a public record. Sufficient reference in words and figures to
485identify the particular transactions shall be made in the
486minutes of the board to record its actions with reference to the
487budgets.
488     Section 8.  Subsection (1) and paragraphs (a) and (f) of
489subsection (2) of section 129.06, Florida Statutes, are amended
490to read:
491     129.06  Execution and amendment of budget.-
492     (1)  Upon the final adoption of the budgets as provided in
493this chapter, the budgets so adopted must shall regulate the
494expenditures of the county and each special district included
495within the county budget, and the itemized estimates of
496expenditures must shall have the effect of fixed appropriations
497and may shall not be amended, altered, or exceeded except as
498provided in this chapter.
499     (a)  The modified-accrual basis or accrual basis of
500accounting must be followed for all funds in accordance with
501generally accepted accounting principles.
502     (b)  The cost of the investments provided in this chapter,
503or the receipts from their sale or redemption, may must not be
504treated as expense or income, and but the investments on hand at
505the beginning or end of each fiscal year must be carried as
506separate items at cost in the fund balances; however, the
507amounts of profit or loss received on their sale must be treated
508as income or expense, as applicable the case may be.
509     (2)  The board at any time within a fiscal year may amend a
510budget for that year, and may within the first 60 days of a
511fiscal year amend the budget for the prior fiscal year, as
512follows:
513     (a)  Appropriations for expenditures within in any fund may
514be decreased or and other appropriations in the same fund
515correspondingly increased by motion recorded in the minutes,
516provided that the total of the appropriations of the fund does
517not change may not be changed. The board of county
518commissioners, however, may establish procedures by which the
519designated budget officer may authorize certain
520intradepartmental budget amendments, provided that the total
521appropriations appropriation of the fund does not change
522department may not be changed.
523     (f)  Unless otherwise prohibited by law, if an amendment to
524a budget is required for a purpose not specifically authorized
525in paragraphs (a)-(e), unless otherwise prohibited by law, the
526amendment may be authorized by resolution or ordinance of the
527board of county commissioners adopted following a public
528hearing.
529     1.  The public hearing must be advertised at least 2 days,
530but not more than 5 days, before the date of the hearing. The
531advertisement must appear in a newspaper of paid general
532circulation and must identify the name of the taxing authority,
533the date, place, and time of the hearing, and the purpose of the
534hearing. The advertisement must also identify each budgetary
535fund to be amended, the source of the funds, the use of the
536funds, and the total amount of each fund's appropriations
537budget.
538     2.  If the board amends the budget pursuant to this
539paragraph, the adopted amendment must be posted on the county's
540official website within 5 days after adoption.
541     Section 9.  Section 129.07, Florida Statutes, is amended to
542read:
543     129.07  Unlawful to exceed the budget; certain contracts
544void; commissioners contracting excess indebtedness personally
545liable.-It is unlawful for The board of county commissioners may
546not to expend or enter into a contract requiring expenditures
547for the expenditure in any fiscal year for more than the amount
548of appropriations budgeted in each fund's budget, except as
549provided herein, and in no case shall the total appropriations
550of any budget may not be exceeded, except as provided in s.
551129.06., and Any indebtedness contracted for any purpose against
552either of the funds enumerated in this chapter or for any
553purpose, the expenditure for which is chargeable to either of
554the said funds, is shall be null and void, and no suit may or
555suits shall be prosecuted in any court in this state for the
556collection of such indebtedness. same, and The members of the
557board of county commissioners voting for and contracting for
558such indebtedness amounts and the bonds of such members of said
559boards also shall be liable for any the excess indebtedness so
560contracted for.
561     Section 10.  Section 129.201, Florida Statutes, is amended
562to read:
563     129.201  Budget of supervisor of elections; manner and time
564of preparation and presentation.-
565     (1)  Pursuant to ss. 129.01 and s. 129.03(2), each
566supervisor of elections shall annually prepare and submit
567certify to the board of county commissioners, or county budget
568commission if there is one in the county, a proposed budget for
569carrying out the powers, duties, and operations of income and
570expenditures to fulfill the duties, responsibilities, and
571operation of the office of the supervisor of elections for the
572next ensuing fiscal year of the county. The fiscal year of the
573supervisor of elections commences shall commence on October 1 of
574each year and ends shall end on September 30 of the following
575year.
576     (2)(a)  Expenditures must be itemized in accordance with
577the uniform accounting system prescribed by the Department of
578Financial Services Each expenditure item in the budget for the
579supervisor of elections shall be itemized generally as follows:
580     (a)1.  Personnel services. Compensation for the supervisor
581of elections and all other personnel of the office.
582     (b)2.  Operating expenses.
583     (c)3.  Capital outlay.
584     (d)  Debt service.
585     (e)4.  Grants and aids. Contingencies and transfers.
586     (f)  Other uses.
587     (b)  To the extent appropriate, the budget shall be further
588itemized in conformance with the Uniform Accounting System for
589Local Units of Government in Florida adopted by rule of the
590Chief Financial Officer.
591     (3)  The supervisor of elections shall furnish to the board
592of county commissioners or the county budget commission all
593relevant and pertinent information that the which such board or
594commission deems shall deem necessary, including expenditures at
595the subobject code level in accordance with the uniform chart of
596accounts prescribed by the Department of Financial Services. The
597board or commission may not amend, modify, increase, or reduce
598any expenditure at the subobject code level.
599     (4)  The board or commission, as appropriate the case may
600be, may require the supervisor of elections to correct
601mathematical, mechanical, factual, and clerical errors and
602errors of form in the proposed budget. At the hearings held
603pursuant to s. 200.065, the board or commission may amend,
604modify, increase, or reduce any or all items of expenditure in
605the proposed budget as submitted under subsections (1) and (2);
606and, as amended, modified, increased, or reduced, such budget
607shall be approved by the board or commission, which must provide
608giving written notice of its action to specific items amended,
609modified, increased, or reduced.
610     (5)  The board or commission shall include in the county
611budget the items of proposed expenditures as set forth in the
612budget which are required by this section to be submitted, after
613the budget has been reviewed and approved. The board or
614commission shall include the supervisor of elections' reserve
615for contingencies provided herein in the general county budget's
616reserve for contingencies account in the general county budget.
617     (6)  The supervisor of elections' reserve for contingencies
618is in the budget of a supervisor of elections shall be governed
619by the same provisions governing the amount and use of the
620reserve for contingencies appropriated in the county budget.
621     (7)  The proposed budget shall be submitted to the board of
622county commissioners or county budget commission pursuant to s.
623129.03(2), and the budget shall be included by the board or
624commission in the general county budget.
625     (8)  The items placed in the budget of the board are
626pursuant to this act shall be subject to the same provisions of
627law as the county annual budget; however, an no amendment may be
628made to the appropriations of the office of the supervisor of
629elections may not be made without due notice of the change to
630the supervisor of elections.
631     (9)  The budget of the supervisor of elections may be
632increased by the board of county commissioners to cover such
633expenses for emergencies and unanticipated expenses as are
634recommended and justified by the supervisor of elections.
635     Section 11.  Section 166.241, Florida Statutes, is amended
636to read:
637     166.241  Fiscal years, appropriations, budgets, and budget
638amendments.-
639     (1)  Each municipality shall establish make provision for
640establishing a fiscal year beginning October 1 of each year and
641ending September 30 of the following year.
642     (2)  The governing body of each municipality shall adopt a
643budget each fiscal year. The budget must be adopted by ordinance
644or resolution unless otherwise specified in the respective
645municipality's charter. The amount available from taxation and
646other sources, including balances brought forward amounts
647carried over from prior fiscal years, must equal the total
648appropriations for expenditures and reserves. At a minimum, the
649adopted budget must show for each fund, as required by law and
650sound financial practices, budgeted revenues and expenditures by
651organizational unit at a level of detail at least similar to the
652level of detail in the annual financial report required under s.
653218.32(1). The adopted budget must regulate expenditures of the
654municipality, and an it is unlawful for any officer of a
655municipal government may not to expend or contract for
656expenditures in any fiscal year except pursuant to the adopted
657budget in pursuance of budgeted appropriations.
658     (3)  The tentative budget must be posted on the
659municipality's official website at least 2 days before the
660budget hearing, held pursuant to s. 200.065 or other law, to
661consider such budget. The final adopted budget must be posted on
662the municipality's official website within 30 days after
663adoption. If the municipality does not operate an official
664website, the municipality must, within a reasonable period of
665time as established by the county or counties in which the
666municipality is located, transmit the tentative budget and final
667budget to the manager or administrator of such counties who
668shall post the budgets on the county's website.
669     (4)(3)  The governing body of each municipality at any time
670within a fiscal year or within up to 60 days following the end
671of the fiscal year may amend a budget for that year as follows:
672     (a)  Appropriations for expenditures within a fund may be
673decreased or increased by motion recorded in the minutes if,
674provided that the total of the appropriations of the fund is not
675changed.
676     (b)  The governing body may establish procedures by which
677the designated budget officer may authorize certain budget
678amendments if within a department, provided that the total of
679the appropriations of the fund department is not changed.
680     (c)  If a budget amendment is required for a purpose not
681specifically authorized in paragraph (a) or paragraph (b), the
682budget amendment must be adopted in the same manner as the
683original budget unless otherwise specified in the municipality's
684charter of the respective municipality.
685     (5)  If the governing body of a municipality amends the
686budget pursuant to paragraph (4)(c), the adopted amendment must
687be posted on the official website of the municipality within 5
688days after adoption. If the municipality does not operate an
689official website, the municipality must, within a reasonable
690period of time as established by the county or counties in which
691the municipality is located, transmit the adopted amendment to
692the manager or administrator of such county or counties who
693shall post the adopted amendment on the county's website.
694     Section 12.  Paragraph (a) of subsection (1) of section
695189.4044, Florida Statutes, is amended to read:
696     189.4044  Special procedures for inactive districts.-
697     (1)  The department shall declare inactive any special
698district in this state by documenting that:
699     (a)  The special district meets one of the following
700criteria:
701     1.  The registered agent of the district, the chair of the
702governing body of the district, or the governing body of the
703appropriate local general-purpose government notifies the
704department in writing that the district has taken no action for
7052 or more years;
706     2.  Following an inquiry from the department, the
707registered agent of the district, the chair of the governing
708body of the district, or the governing body of the appropriate
709local general-purpose government notifies the department in
710writing that the district has not had a governing board or a
711sufficient number of governing board members to constitute a
712quorum for 2 or more years or the registered agent of the
713district, the chair of the governing body of the district, or
714the governing body of the appropriate local general-purpose
715government fails to respond to the department's inquiry within
71621 days; or
717     3.  The department determines, pursuant to s. 189.421, that
718the district has failed to file any of the reports listed in s.
719189.419; or.
720     4.  The district has not had a registered office and agent
721on file with the department for 1 or more years.
722     Section 13.  Subsection (1) of section 189.412, Florida
723Statutes, is amended to read:
724     189.412  Special District Information Program; duties and
725responsibilities.-The Special District Information Program of
726the Department of Community Affairs is created and has the
727following special duties:
728     (1)  The collection and maintenance of special district
729noncompliance status reports from the Department of Management
730Services, the Department of Financial Services, the Division of
731Bond Finance of the State Board of Administration, and the
732Auditor General, and the Legislative Auditing Committee, for the
733reporting required in ss. 112.63, 218.32, 218.38, and 218.39.
734The noncompliance reports must list those special districts that
735did not comply with the statutory reporting requirements.
736     Section 14.  Subsections (3) through (7) of section
737189.418, Florida Statutes, are amended to read:
738     189.418  Reports; budgets; audits.-
739     (3)  The governing body of each special district shall
740adopt a budget by resolution each fiscal year. The total amount
741available from taxation and other sources, including balances
742brought forward amounts carried over from prior fiscal years,
743must equal the total of appropriations for expenditures and
744reserves. At a minimum, the adopted budget must show for each
745fund, as required by law and sound financial practices, budgeted
746revenues and expenditures by organizational unit at a level of
747detail that is at least similar to the level of detail in the
748annual financial report required under s. 218.32(1). The adopted
749budget must regulate expenditures of the special district, and
750an it is unlawful for any officer of a special district may not
751to expend or contract for expenditures in any fiscal year except
752pursuant to the adopted budget in pursuance of budgeted
753appropriations.
754     (4)  The tentative budget must be posted on the special
755district's official website at least 2 days before the budget
756hearing, held pursuant to s. 200.065 or other law, to consider
757such budget. The final adopted budget must be posted on the
758special district's official website within 30 days after
759adoption. If the special district does not operate an official
760website, the special district must, within a reasonable period
761of time as established by the local general-purpose government,
762or governments in which the special district is located or the
763local governing authority to which the district is dependent,
764transmit the tentative budget or final budget to the manager or
765administrator of the local general-purpose government or the
766local governing authority. The manager or administrator shall
767post the tentative budget or final budget on the website of the
768local general-purpose government or governing authority. This
769subsection and subsection (3) does not apply to water management
770districts as defined in s. 373.019.
771     (5)(4)  The proposed budget of a dependent special district
772must shall be presented in accordance with generally accepted
773accounting principles, contained within the general budget of
774the local governing authority to which it is dependent, and be
775clearly stated as the budget of the dependent district. However,
776with the concurrence of the local governing authority, a
777dependent district may be budgeted separately. The dependent
778district must provide any budget information requested by the
779local governing authority at the time and place designated by
780the local governing authority.
781     (6)(5)  The governing body of each special district at any
782time within a fiscal year or within up to 60 days following the
783end of the fiscal year may amend a budget for that year as
784follows:.
785     (a)  Appropriations for expenditures within a fund may be
786decreased or increased by motion recorded in the minutes if the
787total appropriations of the fund do not change.
788     (b)  The governing body may establish procedures by which
789the designated budget officer may authorize certain budget
790amendments if the total appropriations of the fund is not
791changed.
792     (c)  If a budget amendment is required for a purpose not
793specifically authorized in paragraph (a) or paragraph (b), the
794budget amendment must be adopted by resolution.
795     (7)  If the governing body of a special district amends the
796budget pursuant to paragraph (6)(c), the adopted amendment must
797be posted on the official website of the special district within
7985 days after adoption. If the special district does not operate
799an official website, the special district must, within a
800reasonable period of time as established by the local general-
801purpose government, transmit the adopted amendment to the
802manager or administrator of the local general-purpose government
803or governments in which the special district is located or the
804governing authority to which the district is dependent. The
805manager or administrator shall post the adopted amendment on the
806website of the local general-purpose government or governing
807authority.
808     (8)(6)  A local general-purpose government governing
809authority may, in its discretion, review the budget or tax levy
810of any special district located solely within its boundaries.
811     (9)  All special districts must comply with the financial
812reporting requirements of ss. 218.32 and 218.39. A local
813general-purpose government or governing authority may request,
814from any special district located solely within its boundaries,
815financial information in order to comply with its reporting
816requirements under ss. 218.32 and 218.39. The special district
817must cooperate with such request and provide the financial
818information at the time and place designated by the local
819general-purpose government or governing authority.
820     (10)(7)  All reports or information required to be filed
821with a local general-purpose government or governing authority
822under ss. 189.415, 189.416, and 189.417 and subsection (8) this
823section shall:
824     (a)  If When the local general-purpose government or
825governing authority is a county, be filed with the clerk of the
826board of county commissioners.
827     (b)  If When the district is a multicounty district, be
828filed with the clerk of the county commission in each county.
829     (c)  If When the local general-purpose government or
830governing authority is a municipality, be filed at the place
831designated by the municipal governing body.
832     Section 15.  Section 189.419, Florida Statutes, is amended
833to read:
834     189.419  Effect of failure to file certain reports or
835information.-
836     (1)  If an independent a special district fails to file the
837reports or information required under s. 189.415, s. 189.416, or
838s. 189.417, or s. 189.418(9) with the local general-purpose
839government or governments in which it is located governing
840authority, the person authorized to receive and read the reports
841or information or the local general-purpose government shall
842notify the district's registered agent and the appropriate local
843governing authority or authorities. If requested by the
844district, the local general-purpose government governing
845authority shall grant an extension of time of up to 30 days for
846filing the required reports or information.
847     (2)  If the governing body of at any time the local
848general-purpose government or governments governing authority or
849authorities or the board of county commissioners determines that
850there has been an unjustified failure to file these the reports
851or information described in subsection (1), it may notify the
852department, and the department may proceed pursuant to s.
853189.421(1).
854     (2)  If a dependent special district fails to file the
855reports or information required under s. 189.416, s. 189.417, or
856s. 189.418(9) with the local governing authority to which it is
857dependent, the local governing authority shall take whatever
858steps it deems necessary to enforce the special district's
859accountability. Such steps may include, as authorized,
860withholding funds, removing governing board members at will,
861vetoing the special district's budget, conducting the oversight
862review process set forth in s. 189.428, or amending, merging, or
863dissolving the special district in accordance with the
864provisions contained in the ordinance that created the dependent
865special district.
866     (3)  If a special district fails to file the reports or
867information required under s. 112.63, s. 218.32, s. 218.38, or
868s. 218.39 with the appropriate state agency, the agency shall
869notify the department, and the department shall send a certified
870technical assistance letter to the special district which
871summarizes the requirements and encourages the special district
872to take steps to prevent the noncompliance from reoccurring
873proceed pursuant to s. 189.421.
874     (4)  If a special district fails to file the reports or
875information required under s. 112.63 with the appropriate state
876agency, the agency shall notify the department and the
877department shall proceed pursuant to s. 189.421(1).
878     (5)  If a special district fails to file the reports or
879information required under s. 218.32 or s. 218.39 with the
880appropriate state agency or office, the state agency or office
881shall, and the Legislative Auditing Committee may, notify the
882department and the department shall proceed pursuant to s.
883189.421.
884     Section 16.  Section 189.421, Florida Statutes, is amended
885to read:
886     189.421  Failure of district to disclose financial
887reports.-
888     (1)(a)  If When notified pursuant to s. 189.419(1), (4), or
889(5) 189.419, the department shall attempt to assist a special
890district in complying to comply with its financial reporting
891requirements by sending a certified letter to the special
892district, and, if the special district is dependent, sending a
893copy of that the letter to the chair of the governing body of
894the local governing authority. The letter must include general-
895purpose government, which includes the following: a description
896of the required report, including statutory submission
897deadlines, a contact telephone number for technical assistance
898to help the special district comply, a 60-day deadline extension
899of time for filing the required report with the appropriate
900entity, the address where the report must be filed, and an
901explanation of the penalties for noncompliance.
902     (b)  A special district that is unable to meet the 60-day
903reporting deadline must provide written notice to the department
904before the expiration of the deadline stating the reason the
905special district is unable to comply with the deadline, the
906steps the special district is taking to prevent the
907noncompliance from reoccurring, and the estimated date that the
908special district will file the report with the appropriate
909agency. The district's written response does not constitute an
910extension by the department; however, the department shall
911forward the written response as follows:
912     1.  If the written response refers to the reports required
913under s. 218.32 or s. 218.39, forward the written response to
914the Legislative Auditing Committee for its consideration in
915determining whether the special district should be subject to
916further state action in accordance with s. 11.40(5)(b).
917     2.  If the written response refers to the reports or
918information requirements listed in s. 189.419(1), forward the
919written response to the local general-purpose government or
920governments for its consideration in determining whether the
921oversight review process set forth in s. 189.428 should be
922undertaken.
923     3.  If the written response refers to the reports or
924information required under s. 112.63, forward the written
925response to the Department of Management Services for its
926consideration in determining whether the special district should
927be subject to further state action in accordance with s.
928112.63(4)(d)2. The department may grant an additional 30-day
929extension of time if requested to do so in writing by the
930special district. The department shall notify the appropriate
931entity of the new extension of time. In the case of a special
932district that did not timely file the reports or information
933required by s. 218.38, the department shall send a certified
934technical assistance letter to the special district which
935summarizes the requirements and encourages the special district
936to take steps to prevent the noncompliance from reoccurring.
937     (2)  Failure of a special district to comply with the
938actuarial and financial reporting requirements under s. 112.63,
939s. 218.32, or s. 218.39 after the procedures of subsection (1)
940are exhausted shall be deemed final action of the special
941district. The actuarial and financial reporting requirements are
942declared to be essential requirements of law. Remedy for
943noncompliance shall be by writ of certiorari as set forth in
944subsection (4) (3).
945     (3)  Pursuant to s. 11.40(5)(b), the Legislative Auditing
946Committee shall notify the department of those districts that
947fail failed to file the required reports report. If the
948procedures described in subsection (1) have not yet been
949initiated, the department shall initiate such procedures upon
950receiving the notice from the Legislative Auditing Committee.
951Otherwise, within 60 30 days after receiving such this notice,
952or within 60 30 days after the expiration of the 60-day deadline
953extension date provided in subsection (1), whichever occurs
954later, the department, shall proceed as follows: notwithstanding
955the provisions of chapter 120, the department shall file a
956petition for writ of certiorari with the circuit court. Venue
957for all actions pursuant to this subsection is shall be in Leon
958County. The court shall award the prevailing party attorney's
959fees and costs in all cases filed pursuant to this section
960unless affirmatively waived by all parties. A writ of certiorari
961shall be issued unless a respondent establishes that the
962notification of the Legislative Auditing Committee was issued as
963a result of material error. Proceedings under this subsection
964shall otherwise be governed by the Rules of Appellate Procedure.
965     (4)  Pursuant to s. 112.63(4)(d)2., the Department of
966Management Services may notify the department of those special
967districts that have failed to file the required adjustments,
968additional information, or report or statement after the
969procedures of subsection (1) have been exhausted. Within 60 days
970after receiving such notice or within 60 days after the 60-day
971deadline provided in subsection (1), whichever occurs later, the
972department, notwithstanding chapter 120, shall file a petition
973for writ of certiorari with the circuit court. Venue for all
974actions pursuant to this subsection is in Leon County. The court
975shall award the prevailing party attorney's fees and costs in
976all cases filed pursuant to this section unless affirmatively
977waived by all parties. A writ of certiorari shall be issued
978unless a respondent establishes that the notification of the
979Department of Management Services was issued as a result of
980material error. Proceedings under this subsection are otherwise
981governed by the Rules of Appellate Procedure.
982     Section 17.  Subsection (6) is added to section 195.087,
983Florida Statutes, to read:
984     195.087  Property appraisers and tax collectors to submit
985budgets to Department of Revenue.-
986     (6)  The final approved budget of each property appraiser
987and tax collector must be posted on the county's official
988website within 5 days after adoption of the county's budget. The
989final approved budget of each property appraiser and tax
990collector may be included in the county's budget.
991     Section 18.  Paragraphs (d), (e), and (f) of subsection (1)
992of section 218.32, Florida Statutes, are amended, and paragraph
993(g) is added to that subsection, to read:
994     218.32  Annual financial reports; local governmental
995entities.-
996     (1)
997     (d)  Each local governmental entity that is required to
998provide for an audit under in accordance with s. 218.39(1) must
999submit the annual financial report with the audit report. a copy
1000of the audit report and annual financial report must be
1001submitted to the department within 45 days after the completion
1002of the audit report but no later than 9 12 months after the end
1003of the fiscal year.
1004     (e)  Each local governmental entity that is not required to
1005provide for an audit under report in accordance with s. 218.39
1006must submit the annual financial report to the department no
1007later than 9 months after the end of the fiscal April 30 of each
1008year. The department shall consult with the Auditor General in
1009the development of the format of annual financial reports
1010submitted pursuant to this paragraph. The format must shall
1011include balance sheet information used to be utilized by the
1012Auditor General pursuant to s. 11.45(7)(f). The department must
1013forward the financial information contained within the these
1014entities' annual financial reports to the Auditor General in
1015electronic form. This paragraph does not apply to housing
1016authorities created under chapter 421.
1017     (f)  If the department does not receive a completed annual
1018financial report from a local governmental entity within the
1019required period, it shall notify the Legislative Auditing
1020Committee and the Special District Information Program of the
1021Department of Community Affairs of the local governmental
1022entity's failure to comply with the reporting requirements. The
1023committee shall proceed in accordance with s. 11.40(5).
1024     (g)  Each local governmental entity's website must provide
1025a link to the department's website to view the entity's annual
1026financial report submitted to the department pursuant to this
1027section. If the local governmental entity does not have an
1028official website, the county government's website must provide
1029the required link for the local governmental entity.
1030     Section 19.  Section 218.35, Florida Statutes, is amended
1031to read:
1032     218.35  County fee officers; financial matters.-
1033     (1)  Each county fee officer shall establish an annual
1034budget for carrying out the powers, duties, and operations of
1035his or her office for the next county fiscal year which shall
1036clearly reflect the revenues available to said office and the
1037functions for which money is to be expended. The budget must
1038shall be balanced so that; that is, the total of estimated
1039receipts, including balances brought forward, equals shall equal
1040the total of estimated expenditures and reserves. The budgeting
1041of segregated funds must shall be made in a such manner that
1042retains the relation between program and revenue source, as
1043provided by law is retained.
1044     (2)  The clerk of the circuit court, functioning in his or
1045her capacity as clerk of the circuit and county courts and as
1046clerk of the board of county commissioners, shall prepare his or
1047her budget in two parts:
1048     (a)  The budget for funds necessary to perform court-
1049related functions as provided for in s. 28.36, which shall
1050detail the methodologies used to apportion costs between court-
1051related and non-court-related functions performed by the clerk.
1052     (b)  The budget relating to the requirements of the clerk
1053as clerk of the board of county commissioners, county auditor,
1054and custodian or treasurer of all county funds and other county-
1055related duties, which shall be annually prepared and submitted
1056to the board of county commissioners pursuant to s. 129.03(2),
1057for each fiscal year. Expenditures shall be itemized in
1058accordance with the uniform accounting system prescribed by the
1059Department of Financial Services as follows:
1060     1.  Personnel services.
1061     2.  Operating expenses.
1062     3.  Capital outlay.
1063     4.  Debt service.
1064     5.  Grants and aids.
1065     6.  Other uses.
1066     (3)  The clerk of the circuit court shall furnish to the
1067board of county commissioners or the county budget commission
1068all relevant and pertinent information that the board or
1069commission deems necessary, including expenditures at the
1070subobject code level in accordance with the uniform chart of
1071accounts prescribed by the Department of Financial Services.
1072     (4)  The final approved budget of the clerk of the circuit
1073court must be posted on the county's official website within 30
1074days after adoption. The final approved budget of the clerk of
1075the circuit court may be included in the county's budget.
1076     (5)(3)  Each county fee officer shall establish make
1077provision for establishing a fiscal year beginning October 1 and
1078ending September 30 of the following year, and shall report his
1079or her finances annually upon the close of each fiscal year to
1080the county fiscal officer for inclusion in the annual financial
1081report by the county.
1082     (6)(4)  The proposed budget of a county fee officer shall
1083be filed with the clerk of the county governing authority by
1084September 1 preceding the fiscal year for the budget, except for
1085the budget prepared by the clerk of the circuit court for court-
1086related functions as provided in s. 28.36.
1087     Section 20.  Section 218.39, Florida Statutes, is amended
1088to read:
1089     218.39  Annual financial audit reports.-
1090     (1)  If, by the first day in any fiscal year, a local
1091governmental entity, district school board, charter school, or
1092charter technical career center has not been notified that a
1093financial audit for that fiscal year will be performed by the
1094Auditor General, each of the following entities shall have an
1095annual financial audit of its accounts and records completed
1096within 9 12 months after the end of its fiscal year by an
1097independent certified public accountant retained by it and paid
1098from its public funds:
1099     (a)  Each county.
1100     (b)  Any municipality with revenues or the total of
1101expenditures and expenses in excess of $250,000.
1102     (c)  Any special district with revenues or the total of
1103expenditures and expenses in excess of $100,000.
1104     (d)  Each district school board.
1105     (e)  Each charter school established under s. 1002.33.
1106     (f)  Each charter technical center established under s.
11071002.34.
1108     (g)  Each municipality with revenues or the total of
1109expenditures and expenses between $100,000 and $250,000 that has
1110not been subject to a financial audit pursuant to this
1111subsection for the 2 preceding fiscal years.
1112     (h)  Each special district with revenues or the total of
1113expenditures and expenses between $50,000 and $100,000 that has
1114not been subject to a financial audit pursuant to this
1115subsection for the 2 preceding fiscal years.
1116     (2)  The county audit report must shall be a single
1117document that includes a financial audit of the county as a
1118whole and, for each county agency other than a board of county
1119commissioners, an audit of its financial accounts and records,
1120including reports on compliance and internal control, management
1121letters, and financial statements as required by rules adopted
1122by the Auditor General. In addition to such requirements, if a
1123board of county commissioners elects to have a separate audit of
1124its financial accounts and records in the manner required by
1125rules adopted by the Auditor General for other county agencies,
1126the such separate audit must shall be included in the county
1127audit report.
1128     (3)(a)  A dependent special district may provide make
1129provision for an annual financial audit by being included in
1130within the audit of the another local governmental entity upon
1131which it is dependent. An independent special district may not
1132make provision for an annual financial audit by being included
1133in within the audit of another local governmental entity.
1134     (b)  A special district that is a component unit, as
1135defined by generally accepted accounting principles, of a local
1136governmental entity shall provide the local governmental entity,
1137within a reasonable time period as established by the local
1138governmental entity, with financial information necessary to
1139comply with this section. The failure of a component unit to
1140provide this financial information must be noted in the annual
1141financial audit report of the local governmental entity.
1142     (4)  A management letter shall be prepared and included as
1143a part of each financial audit report.
1144     (5)  At the conclusion of the audit, the auditor shall
1145discuss with the chair of the governing body of the each local
1146governmental entity or the chair's designee, or with the elected
1147official of each county agency or with the elected official's
1148designee, or with the chair of the district school board or the
1149chair's designee, or with the chair of the board of the charter
1150school or the chair's designee, or with the chair of the board
1151of the charter technical career center or the chair's designee,
1152as appropriate, all of the auditor's comments that will be
1153included in the audit report. If the officer is not available to
1154discuss the auditor's comments, their discussion is presumed
1155when the comments are delivered in writing to his or her office.
1156The auditor shall notify each member of the governing body of a
1157local governmental entity, district school board, charter
1158school, or charter technical career center for which
1159deteriorating financial conditions exist that may cause a
1160condition described in s. 218.503(1) to occur if actions are not
1161taken to address such conditions.
1162     (6)  The officer's written statement of explanation or
1163rebuttal concerning the auditor's findings, including corrective
1164action to be taken, must be filed with the governing body of the
1165local governmental entity, district school board, charter
1166school, or charter technical career center within 30 days after
1167the delivery of the auditor's findings.
1168     (7)  All audits conducted pursuant to this section must be
1169conducted in accordance with the rules of the Auditor General
1170adopted pursuant to s. 11.45. Upon completion of the audit, the
1171auditor shall prepare an audit report in accordance with the
1172rules of the Auditor General. The audit report shall be filed
1173with the Auditor General within 45 days after delivery of the
1174audit report to the governing body of the audited entity, but no
1175later than 9 months after the end of the audited entity's fiscal
1176year. The audit report must include a written statement
1177describing corrective actions to be taken in response to each of
1178the auditor's recommendations included in the audit report.
1179     (8)  The Auditor General shall notify the Legislative
1180Auditing Committee of any audit report prepared pursuant to this
1181section which indicates that an audited entity has failed to
1182take full corrective action in response to a recommendation that
1183was included in the two preceding financial audit reports. The
1184committee may direct the governing body of the audited entity to
1185provide a written statement to the committee explaining why full
1186corrective action has not been taken or, if the governing body
1187intends to take full corrective action, describing the
1188corrective action to be taken and when it will occur. If the
1189committee determines that the written statement is not
1190sufficient, it may require the chair of the governing body of
1191the local governmental entity or the chair's designee, the
1192elected official of each county agency or the elected official's
1193designee, the chair of the district school board or the chair's
1194designee, the chair of the board of the charter school or the
1195chair's designee, or the chair of the board of the charter
1196technical career center or the chair's designee, as appropriate,
1197to appear before the committee. If the committee determines that
1198an audited entity has failed to take full corrective action for
1199which there is no justifiable reason for not taking such action,
1200or has failed to comply with committee requests made pursuant to
1201this section, the committee may proceed in accordance with s.
120211.40(5).
1203     (9)(7)  The predecessor auditor of a district school board
1204shall provide the Auditor General access to the prior year's
1205working papers in accordance with the Statements on Auditing
1206Standards, including documentation of planning, internal
1207control, audit results, and other matters of continuing
1208accounting and auditing significance, such as the working paper
1209analysis of balance sheet accounts and those relating to
1210contingencies.
1211     (8)  All audits conducted in accordance with this section
1212must be conducted in accordance with the rules of the Auditor
1213General promulgated pursuant to s. 11.45. All audit reports and
1214the officer's written statement of explanation or rebuttal must
1215be submitted to the Auditor General within 45 days after
1216delivery of the audit report to the entity's governing body, but
1217no later than 12 months after the end of the fiscal year.
1218     (10)(9)  Each charter school and charter technical career
1219center must file a copy of its audit report with the sponsoring
1220entity; the local district school board, if not the sponsoring
1221entity; the Auditor General; and with the Department of
1222Education.
1223     (11)(10)  This section does not apply to housing
1224authorities created under chapter 421.
1225     (12)(11)  Notwithstanding the provisions of any local law,
1226the provisions of this section shall govern.
1227     Section 21.  Paragraph (e) of subsection (1) of section
1228218.503, Florida Statutes, is amended to read:
1229     218.503  Determination of financial emergency.-
1230     (1)  Local governmental entities, charter schools, charter
1231technical career centers, and district school boards shall be
1232subject to review and oversight by the Governor, the charter
1233school sponsor, the charter technical career center sponsor, or
1234the Commissioner of Education, as appropriate, when any one of
1235the following conditions occurs:
1236     (e)  A An unreserved or total fund balance or retained
1237earnings deficit in total or for that portion of fund balance
1238classified as neither restricted or nonspendable, or a
1239unrestricted or total or unrestricted net assets deficit, as
1240reported on the balance sheet or statement of net assets on the
1241general purpose or fund financial statements of entities
1242required to report under governmental financial reporting
1243standards, or on the basic financial statements of entities
1244required to report under not-for-profit financial reporting
1245standards, for which sufficient resources of the local
1246governmental entity, charter school, charter technical career
1247center, or district school board, as reported on the balance
1248sheet or statement of net assets on the general purpose or fund
1249financial statements, are not available to cover the deficit.
1250Resources available to cover reported deficits include fund
1251balance or net assets that are not otherwise restricted by
1252federal, state, or local laws, bond covenants, contractual
1253agreements, or other legal constraints. Property, plant, and
1254equipment Fixed or capital assets, the disposal of which would
1255impair the ability of a local governmental entity, charter
1256school, charter technical career center, or district school
1257board to carry out its functions, are not considered resources
1258available to cover reported deficits.
1259     Section 22.  Paragraph (c) of subsection (5) of section
1260373.536, Florida Statutes, is amended, and paragraph (c) is
1261added to subsection (6) of that section, to read:
1262     373.536  District budget and hearing thereon.-
1263     (5)  TENTATIVE BUDGET CONTENTS AND SUBMISSION; REVIEW AND
1264APPROVAL.-
1265     (c)  Each water management district shall, by August 1 of
1266each year, submit for review a tentative budget to the Governor,
1267the President of the Senate, the Speaker of the House of
1268Representatives, the chairs of all legislative committees and
1269subcommittees with substantive or fiscal jurisdiction over water
1270management districts, as determined by the President of the
1271Senate or the Speaker of the House of Representatives as
1272applicable, the secretary of the department, and the governing
1273body of each county in which the district has jurisdiction or
1274derives any funds for the operations of the district. The
1275tentative budget must be posted on the water management
1276district's official website at least 2 days before budget
1277hearings held pursuant to s. 200.065 or other law.
1278     (6)  FINAL BUDGET; ANNUAL AUDIT; CAPITAL IMPROVEMENTS PLAN;
1279WATER RESOURCE DEVELOPMENT WORK PROGRAM.-
1280     (c)  The final adopted budget must be posted on the water
1281management district's official website within 30 days after
1282adoption.
1283     Section 23.  Subsections (1) and (5) of section 1011.03,
1284Florida Statutes, are amended, and subsection (6) is added to
1285that section, to read:
1286     1011.03  Public hearings; budget to be submitted to
1287Department of Education.-
1288     (1)  Each district school board must cause a summary of its
1289tentative budget, including the proposed millage levies as
1290provided for by law, and graphs illustrating a historical
1291summary of financial and demographic data, to be advertised at
1292least once one time as a full-page advertisement in the
1293newspaper with the largest circulation published in the district
1294or to be posted at the courthouse door if there be no such
1295newspaper. The board shall post the summary of its tentative
1296budget on the district's official website. If the district does
1297not operate an official website, the board must, within a
1298reasonable period of time as established by the county in which
1299the district is located, transmit the summary to the manager or
1300administrator of the county. The manager or administrator shall
1301post the summary of the tentative budget on the county's
1302website.
1303     (5)  The board shall hold public hearings to adopt
1304tentative and final budgets pursuant to s. 200.065. The hearings
1305shall be primarily for the purpose of hearing requests and
1306complaints from the public regarding the budgets and the
1307proposed tax levies and for explaining the budget and proposed
1308or adopted amendments thereto, if any. The tentative budget must
1309be posted on the district's official website at least 2 days
1310before the budget hearing held pursuant to s. 200.065 or other
1311law. The final adopted budget must be posted on the district's
1312official website within 30 days after adoption. If the district
1313does not operate an official website, the board must, within a
1314reasonable period of time as established by the county in which
1315the district is located, transmit the tentative budget or final
1316budget to the manager or administrator of the county. The
1317manager or administrator shall post the tentative budget or
1318final budget on the county's website. The district school board
1319shall then require the superintendent to transmit forthwith two
1320copies of the adopted budget to the Department of Education for
1321approval as prescribed by law and rules of the State Board of
1322Education.
1323     (6)  If the governing body of a district amends the budget,
1324the adopted amendment must be posted on the official website of
1325the district within 5 days after adoption. If the district does
1326not operate an official website, the board must, within a
1327reasonable period of time as established by the county in which
1328the district is located, transmit the adopted amendments to the
1329manager or administrator of the county. The manager or
1330administrator shall post the tentative budget and final budget
1331on the county's website.
1332     Section 24.  Section 1011.051, Florida Statutes, is amended
1333to read:
1334     1011.051  Guidelines for general funds.-The district school
1335board shall maintain a an unreserved general fund ending fund
1336balance that is sufficient to address normal contingencies.
1337     (1)  If at any time the portion of the unreserved general
1338fund's ending fund balance classified as neither restricted or
1339nonspendable in the district's approved operating budget is
1340projected to fall during the current fiscal year below 3 percent
1341of projected general fund revenues during the current fiscal
1342year, the superintendent shall provide written notification to
1343the district school board and the Commissioner of Education.
1344     (2)  If at any time the portion of the unreserved general
1345fund's ending fund balance classified as
1346nonspendable in the district's approved operating budget is
1347projected to fall during the current fiscal year below 2 percent
1348of projected general fund revenues during the current fiscal
1349year, the superintendent shall provide written notification to
1350the district school board and the Commissioner of Education.
1351Within 14 days after receiving such notification, if the
1352commissioner determines that the district does not have a plan
1353that is reasonably anticipated to avoid a financial emergency as
1354determined pursuant to s. 218.503, the commissioner shall
1355appoint a financial emergency board that shall operate
1356consistent with the requirements, powers, and duties specified
1357in s. 218.503(3)(g).
1358     Section 25.  Paragraph (a) of subsection (3) of section
13591011.64, Florida Statutes, is amended to read:
1360     1011.64  School district minimum classroom expenditure
1361requirements.-
1362     (3)(a)  Annually the Department of Education shall
1363calculate for each school district:
1364     1.  Total K-12 operating expenditures, which are defined as
1365the amount of total general fund expenditures for K-12 programs
1366as reported in accordance with the accounts and codes prescribed
1367in the most recent issuance of the Department of Education
1368publication entitled "Financial and Program Cost Accounting and
1369Reporting for Florida Schools" and as included in the most
1370recent annual financial report submitted to the Commissioner of
1371Education, less the student transportation revenue allocation
1372from the state appropriation for that purpose, amounts
1373transferred to other funds, and increases to the amount of the
1374general fund's fund unreserved ending fund balance classified as
1375neither restricted or nonspendable when the total unreserved
1376ending fund balance classified as neither restricted or
1377nonspendable is in excess of 5 percent of the total general fund
1378revenues.
1379     2.  Expenditures for classroom instruction, which shall be
1380the sum of the general fund expenditures for K-12 instruction
1381and instructional staff training.
1382     Section 26.  This act shall take effect October 1, 2010.


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