January 28, 2021
Print This PagePrint This Page

  *
Session:
Bill #:
Session:
Chamber: View Search Tips
Search Term:
Year: View Search Tips
Search Term:
       Florida Senate - 2010                                     SB 690
       
       
       
       By Senator Dean
       
       
       
       
       3-00280C-10                                            2010690__
    1                        A bill to be entitled                      
    2         An act relating to local government accountability;
    3         amending s. 11.40, F.S., relating to the Legislative
    4         Auditing Committee; directing the Department of
    5         Community Affairs to institute procedures declaring
    6         that a special district is inactive; amending s.
    7         30.49, F.S.; specifying the level of detail required
    8         for each fund in the sheriff’s proposed budget;
    9         revising the categories for expenditures; amending s.
   10         112.63, F.S., relating to the review of the actuarial
   11         reports and statements of retirement plans of
   12         governmental entities by the Department of Management
   13         Services; providing that the failure of a special
   14         district to make appropriate adjustments or provide
   15         additional information authorizes the department to
   16         seek a writ of certiorari; amending s. 129.01, F.S.;
   17         revising provisions relating to the preparation of
   18         county budgets; amending s. 129.02, F.S.; revising
   19         provisions relating to the preparation of special
   20         district budgets; amending s. 129.021, F.S.;
   21         conforming cross-references; amending s. 129.03, F.S.;
   22         requiring tentative county budgets to be posted on the
   23         county’s website; amending s. 129.06, F.S.; revising
   24         provisions relating to the execution and amendment of
   25         county budgets; requiring revised budgets to be posted
   26         on the county’s website; amending s. 129.07, F.S.;
   27         revising provisions relating to the prohibition
   28         against exceeding the county budget; amending s.
   29         129.201, F.S.; conforming and revising provisions
   30         relating to the budget of the supervisor of elections;
   31         specifying the level of detail required for each fund
   32         in the proposed budget; deleting the expenditure
   33         categories; amending s. 166.241, F.S.; revising
   34         provisions relating to the preparation or amendment of
   35         municipal budgets; specifying the level of detail for
   36         each fund in the budget; requiring such budgets to be
   37         posted on the website of the municipality or related
   38         county; amending s. 189.412, F.S.; adding the
   39         Legislative Auditing Committee to the list of entities
   40         that obtain special district noncompliance status
   41         reports; amending s. 189.418, F.S.; revising
   42         provisions relating to the preparation or amendment of
   43         special district budgets; requiring such budgets to be
   44         posted on the website of the district or related
   45         county; amending s. 189.419, F.S.; revising procedures
   46         relating to a special district’s failure to file
   47         certain reports or information; amending s. 189.421,
   48         F.S.; revising procedures relating to the failure of a
   49         special district to disclose financial reports;
   50         authorizing the Department of Management Services to
   51         seek a writ of certiorari; amending s. 195.087, F.S.;
   52         requiring the final approved budget of the property
   53         appraiser and tax collector to be posted on the
   54         county’s website; amending s. 218.32, F.S.; revising
   55         the schedule for submitting a local governmental
   56         entity’s audit and annual financial reports to the
   57         Department of Financial Services; requiring the
   58         department to notify the Special District Information
   59         Program if it does not receive a financial report from
   60         a local government entity; requiring a local
   61         governmental entity to provide a link to the entity’s
   62         financial report on the department’s website; amending
   63         s. 218.35, F.S.; specifying the level of detail for
   64         each fund in a county fee officer’s budget; requiring
   65         the court clerk’s approved budget to be posted on the
   66         county’s website; amending s. 218.39, F.S.; revising
   67         the timeframe for completing a local governmental
   68         entity’s annual financial audit; requiring that an
   69         auditor prepare an audit report; requiring that such
   70         report be filed with the Auditor General within a
   71         specified time; requiring that the Auditor General
   72         notify the Legislative Auditing Committee of any audit
   73         report indicating that an audited entity has failed to
   74         take corrective action; requiring that the chair of a
   75         local governmental entity appear before the committee
   76         under certain circumstances; amending s. 373.536,
   77         F.S.; requiring water management district budgets to
   78         be posted on the district’s website; amending s.
   79         1011.03, F.S.; requiring the budgets of district
   80         school boards to be posted on the website of the
   81         district or related county; amending s. 1011.051,
   82         F.S.; revising provisions relating to the guidelines
   83         for district school boards to maintain an unreserved
   84         fund balance for the general fund; providing an
   85         effective date.
   86  
   87  Be It Enacted by the Legislature of the State of Florida:
   88  
   89         Section 1. Paragraph (b) of subsection (5) of section
   90  11.40, Florida Statutes, is amended to read:
   91         11.40 Legislative Auditing Committee.—
   92         (5) Following notification by the Auditor General, the
   93  Department of Financial Services, or the Division of Bond
   94  Finance of the State Board of Administration of the failure of a
   95  local governmental entity, district school board, charter
   96  school, or charter technical career center to comply with the
   97  applicable provisions within s. 11.45(5)-(7), s. 218.32(1), or
   98  s. 218.38, the Legislative Auditing Committee may schedule a
   99  hearing. If a hearing is scheduled, the committee shall
  100  determine if the entity should be subject to further state
  101  action. If the committee determines that the entity should be
  102  subject to further state action, the committee shall:
  103         (b) In the case of a special district, notify the
  104  Department of Community Affairs that the special district has
  105  failed to comply with the law. Upon receipt of notification, the
  106  Department of Community Affairs shall proceed pursuant to s.
  107  189.4044 or the provisions specified in s. 189.421.
  108         Section 2. Subsections (1) and (2) of section 30.49,
  109  Florida Statutes, are amended to read:
  110         30.49 Budgets.—
  111         (1) Pursuant to s. 129.03(2), each sheriff shall annually
  112  prepare and submit certify to the board of county commissioners
  113  a proposed budget of expenditures for the carrying out of the
  114  powers, duties, and operations of the office for the next
  115  ensuing fiscal year of the county. At a minimum, the budget must
  116  show for each fund, as required by law and sound financial
  117  practices, budgeted revenues and expenditures by organizational
  118  unit in detail consistent with the annual financial report
  119  required under s. 218.32(1). The fiscal year of the sheriff
  120  shall henceforth commence on October 1 and end on September 30
  121  of each year.
  122         (2)(a) The sheriff shall submit with the proposed budget
  123  his or her sworn certificate, stating that the proposed
  124  expenditures are reasonable and necessary for the proper and
  125  efficient operation of the office for the ensuing year. The
  126  proposed budget must shall show the estimated amounts of all
  127  proposed expenditures for operating and equipping the sheriff’s
  128  office and jail, excluding the cost of construction, repair, or
  129  capital improvement of county buildings during the such fiscal
  130  year. The expenditures must shall be categorized at the
  131  appropriate fund level in accordance with the following
  132  functional categories:
  133         1. General law enforcement.
  134         2. Corrections and detention alternative facilities.
  135         3. Court services, excluding service of process.
  136         (b)The sheriff shall submit with the proposed budget a
  137  sworn certificate stating that the proposed expenditures are
  138  reasonable and necessary for the proper and efficient operation
  139  of the office for the next fiscal year.
  140         (b)Within the appropriate fund and functional category,
  141  expenditures shall be itemized in accordance with the uniform
  142  chart of accounts prescribed by the Department of Financial
  143  Services, as follows:
  144         1.Personal services.
  145         2.Operating expenses.
  146         3.Capital outlay.	
  147         4.Debt service.
  148         5.Nonoperating disbursements and contingency reserves.
  149         (c) The sheriff shall submit to the board of county
  150  commissioners for consideration and inclusion in the county
  151  budget, as deemed appropriate by the county, requests for
  152  construction, repair, or capital improvement of county buildings
  153  operated or occupied by the sheriff.
  154         Section 3. Subsection (4) of section 112.63, Florida
  155  Statutes, is amended to read:
  156         112.63 Actuarial reports and statements of actuarial
  157  impact; review.—
  158         (4) Upon receipt, pursuant to subsection (2), of an
  159  actuarial report, or upon receipt, pursuant to subsection (3),
  160  of a statement of actuarial impact, the Department of Management
  161  Services shall acknowledge such receipt, but shall only review
  162  and comment on each retirement system’s or plan’s actuarial
  163  valuations at least on a triennial basis.
  164         (a) If the department finds that the actuarial valuation is
  165  not complete, accurate, or based on reasonable assumptions or
  166  otherwise materially fails to satisfy the requirements of this
  167  part;, if the department requires additional material
  168  information necessary to complete its review of the actuarial
  169  valuation of a system or plan or material information necessary
  170  to satisfy the duties of the department pursuant to s.
  171  112.665(1);, or if the department does not receive the actuarial
  172  report or statement of actuarial impact, the department shall
  173  notify the administrator of the affected retirement system or
  174  plan and the affected governmental entity and request
  175  appropriate adjustment, the additional material information, or
  176  the required report or statement. The notification must inform
  177  the administrator of the affected retirement system or plan and
  178  the affected governmental entity of the consequences for failing
  179  failure to comply with the requirements of this subsection.
  180         (b) If, after a reasonable period of time, a satisfactory
  181  adjustment is not made or the report, statement, or additional
  182  material information is not provided, the department may notify
  183  the Department of Revenue and the Department of Financial
  184  Services of the such noncompliance, and in which case the
  185  Department of Revenue and the Department of Financial Services
  186  shall withhold any funds not pledged for satisfaction of bond
  187  debt service which are payable to the affected governmental
  188  entity until the adjustment is made or the report, statement, or
  189  additional material information is provided to the department.
  190  The Department of Management Services shall specify the date
  191  such action is to begin and notify, and notification by the
  192  department must be received by the Department of Revenue, the
  193  Department of Financial Services, and the affected governmental
  194  entity 30 days before that date the date the action begins.
  195         (c)(a) Within 21 days after receipt of the notice, the
  196  affected governmental entity may petition the Department of
  197  Management Services for a hearing under ss. 120.569 and 120.57
  198  with the Department of Management Services. The Department of
  199  Revenue and the Department of Financial Services may not be
  200  parties to the any such hearing, but may request to intervene if
  201  requested by the Department of Management Services or if the
  202  Department of Revenue or the Department of Financial Services
  203  determines its interests may be adversely affected by the
  204  hearing.
  205         1. If the administrative law judge recommends in favor of
  206  the department, the department shall perform an actuarial
  207  review, prepare the statement of actuarial impact, or collect
  208  the requested material information. The cost to the department
  209  of performing the such actuarial review, preparing the
  210  statement, or collecting the requested material information
  211  shall be charged to the affected governmental entity whose of
  212  which the employees are covered by the retirement system or
  213  plan. If payment of such costs is not received by the department
  214  within 60 days after receipt by the affected governmental entity
  215  receives of the request for payment, the department shall
  216  certify to the Department of Revenue and the Department of
  217  Financial Services the amount due, and the Department of Revenue
  218  and the Department of Financial Services shall pay such amount
  219  to the Department of Management Services from any funds not
  220  pledged for satisfaction of bond debt service which are payable
  221  to the affected governmental entity of which the employees are
  222  covered by the retirement system or plan.
  223         2. If the administrative law judge recommends in favor of
  224  the affected governmental entity and the department performs an
  225  actuarial review, prepares the statement of actuarial impact, or
  226  collects the requested material information, the cost to the
  227  department of performing the actuarial review, preparing the
  228  statement, or collecting the requested material information
  229  shall be paid by the Department of Management Services.
  230         (d)(b) In the case of an affected special district, the
  231  Department of Management Services shall also notify the
  232  Department of Community Affairs. Upon receipt of notification,
  233  the Department of Community Affairs shall proceed pursuant to
  234  the provisions of s. 189.421 with regard to the special
  235  district.
  236         1. Failure of a special district to provide a required
  237  report or statement, to make appropriate adjustments, or to
  238  provide additional material information after the procedures
  239  specified in s. 189.421(1) are exhausted shall be deemed final
  240  action by the district.
  241         2. The Department of Management Services may notify the
  242  Department of Community Affairs of those special districts that
  243  failed to come into compliance. Upon receipt of notification,
  244  the Department of Community Affairs shall proceed pursuant to s.
  245  189.421(4).
  246         Section 4. Section 129.01, Florida Statutes, is amended to
  247  read:
  248         129.01 Budget system established.—There is hereby
  249  established A budget system for the control of the finances of
  250  the boards of county commissioners of the several counties of
  251  the state is established, as follows:
  252         (1) A budget There shall be prepared, approved, adopted,
  253  and executed, as prescribed in this chapter, for the fiscal year
  254  ending September 30, 1952, and for each fiscal year. At a
  255  minimum, the budget must show for each fund, as thereafter, an
  256  annual budget for such funds as may be required by law and or by
  257  sound financial practices, budgeted revenues and expenditures by
  258  organizational unit in detail consistent with the annual
  259  financial report required under s. 218.32(1) and generally
  260  accepted accounting principles. The adopted budget must shall
  261  regulate all county expenditures control the levy of taxes and
  262  the expenditure of money for all county purposes during the
  263  ensuing fiscal year.
  264         (2) The Each budget must shall conform to the following
  265  general directions and requirements:
  266         (a) The budget must shall be prepared, summarized, and
  267  approved by the board of county commissioners of each county.
  268         (b) The budget must shall be balanced, so that; that is,
  269  the total of the estimated receipts available from taxation and
  270  other sources, including balances brought forward from prior
  271  fiscal years, equals shall equal the total of the appropriations
  272  for expenditures and reserves. It shall conform to the uniform
  273  classification of accounts prescribed by the appropriate state
  274  agency. The budgeted receipts must division of the budget shall
  275  include 95 percent of all receipts reasonably to be anticipated
  276  from all sources, including taxes to be levied, provided the
  277  percent anticipated from ad valorem levies is shall be as
  278  specified in s. 200.065(2)(a), and is 100 percent of the amount
  279  of the balances of both cash and liquid securities estimated to
  280  be brought forward at the beginning of the fiscal year. The
  281  budgeted appropriations must appropriation division of the
  282  budget shall include itemized appropriations for all
  283  expenditures authorized by law, contemplated to be made, or
  284  incurred for the benefit of the county during the said year and
  285  the provision for the reserves authorized by this chapter. Both
  286  the receipts and appropriations must appropriation divisions
  287  shall reflect the approximate division of expenditures between
  288  countywide expenditures and noncountywide expenditures and the
  289  division of county revenues derived from or on behalf of the
  290  county as a whole and county revenues derived from or on behalf
  291  of a municipal service taxing unit, special district included
  292  within the county budget, unincorporated area, service area, or
  293  program area, or otherwise not received for or on behalf of the
  294  county as a whole.
  295         (c) Provision may be made for the following reserves:
  296         1. A reserve for contingencies may be provided which does
  297  in a sum not to exceed 10 percent of the total budgeted
  298  appropriations of the budget.
  299         2. A reserve for cash balance to be carried over may be
  300  provided for the purpose of paying expenses from October 1 of
  301  the next ensuing fiscal year until the time when the revenues
  302  for that year are expected to be available. This reserve may be
  303  not be more than 20 percent of the total budgeted
  304  appropriations. However, receipts and balances of the budget;
  305  provided that for the bond interest and sinking fund budget,
  306  this reserve may not exceed be not more than the total
  307  maturities of debt, (both principal and interest), which that
  308  will occur during the next ensuing fiscal year, plus the sinking
  309  fund requirements, computed on a straight-line basis, for any
  310  outstanding obligations to be paid from the fund.
  311         (d) An appropriation for outstanding indebtedness shall
  312  be made to provide for the payment of vouchers that which have
  313  been incurred in and charged against the budget for the current
  314  year or a prior year, but that which are expected to be unpaid
  315  at the beginning of the next fiscal ensuing year for which the
  316  budget is being prepared. The appropriation for the payment of
  317  such vouchers shall be to made in the same fund in which for
  318  which the expenses were originally incurred.
  319         (e) Any surplus arising from an excess of the estimated
  320  cash balance over the estimated amount of unpaid obligations to
  321  be carried over in a fund at the end of the current fiscal year
  322  may be transferred to any of the other funds of the county, and
  323  the amount so transferred shall be budgeted as a receipt to such
  324  other funds. However, a; provided, that no such surplus:
  325         1. In a fund raised for debt service may not shall be
  326  transferred to another fund, except to a fund raised for the
  327  same purposes in the same territory, unless the debt of such
  328  territory has been extinguished, in which case it may be
  329  transferred to any other fund raised for that territory.;
  330  provided, further, that no such surplus
  331         2. In a capital outlay reserve fund may not be transferred
  332  to another fund until such time as the projects for which the
  333  such capital outlay reserve fund was raised have been completed
  334  and all obligations paid.
  335         Section 5. Subsection (6) of section 129.02, Florida
  336  Statutes, is amended to read:
  337         129.02 Requisites of budgets.—Each budget shall conform to
  338  the following specific directions and requirements:
  339         (6) For each special district included within the county
  340  budget, the operating fund budget must show estimated receipts
  341  from taxation and other sources, including balances brought
  342  forward from prior fiscal years, which must equal the total
  343  appropriations. The budgeted appropriations must include
  344  itemized appropriations for all shall contain an estimate of
  345  receipts by source and balances as provided herein, and an
  346  itemized estimate of expenditures necessary that will need to be
  347  incurred to carry on all functions and activities of the special
  348  district as now or hereafter provided by law, including and of
  349  the indebtedness of the special district and the provision for
  350  required reserves; also of the reserves for contingencies and
  351  the balances, as hereinbefore provided, which should be carried
  352  forward at the end of the year.
  353         Section 6. Section 129.021, Florida Statutes, is amended to
  354  read:
  355         129.021 County officer budget information.—Notwithstanding
  356  other provisions of law, the budgets of all county officers, as
  357  submitted to the board of county commissioners, must shall be in
  358  sufficient detail and contain such information as the board of
  359  county commissioners may require in furtherance of their powers
  360  and responsibilities provided in ss. 125.01(1)(q), and (r), and
  361  (v), 125.01(6), and (6) and 129.01(2)(b).
  362         Section 7. Subsection (3) of section 129.03, Florida
  363  Statutes, is amended to read:
  364         129.03 Preparation and adoption of budget.—
  365         (3) Within No later than 15 days after certification of
  366  value by the property appraiser pursuant to s. 200.065(1), the
  367  county budget officer, after tentatively ascertaining the
  368  proposed fiscal policies of the board for the next ensuing
  369  fiscal year, shall prepare and present to the board a tentative
  370  budget for the next ensuing fiscal year for each of the funds
  371  provided in this chapter, including all estimated receipts,
  372  taxes to be levied, and balances expected to be brought forward
  373  and all estimated expenditures, reserves, and balances to be
  374  carried over at the end of the year.
  375         (a) The board of county commissioners shall receive and
  376  examine the tentative budget for each fund and, subject to the
  377  notice and hearing requirements of s. 200.065, shall require
  378  such changes to be made as it deems shall deem necessary,;
  379  provided the budget remains shall remain in balance. The county
  380  budget officer’s estimates of receipts other than taxes, and of
  381  balances to be brought forward, may shall not be revised except
  382  by a resolution of the board, duly passed and spread on the
  383  minutes of the board. However, the board may allocate to any of
  384  the funds of the county any anticipated receipts, other than
  385  taxes levied for a particular fund, except receipts designated
  386  or received to be expended for a particular purpose.
  387         (b) Upon receipt of the tentative budgets and completion of
  388  any revisions made by the board, the board shall prepare a
  389  statement summarizing all of the adopted tentative budgets. The
  390  This summary statement must shall show, for each budget and the
  391  total of all budgets, the proposed tax millages, the balances,
  392  the reserves, and the total of each major classification of
  393  receipts and expenditures, classified according to the uniform
  394  classification of accounts adopted prescribed by the Department
  395  of Financial Services appropriate state agency. The board shall
  396  cause this summary statement to be advertised one time in a
  397  newspaper of general circulation published in the county, or by
  398  posting at the courthouse door if there is no such newspaper,
  399  and the advertisement must shall appear adjacent to the
  400  advertisement required pursuant to s. 200.065.
  401         (c) The board shall hold public hearings to adopt tentative
  402  and final budgets pursuant to s. 200.065. The hearings shall be
  403  primarily for the purpose of hearing requests and complaints
  404  from the public regarding the budgets and the proposed tax
  405  levies and for explaining the budget and any proposed or adopted
  406  amendments thereto, if any. The tentative and adopted tentative
  407  budgets must be posted on the county’s official website 2 to 5
  408  days before the public hearings to consider such budgets. Upon
  409  adoption, the final budget must be posted on the website on or
  410  before the beginning of the next fiscal year. The tentative
  411  budgets, adopted tentative budgets, and final budgets shall be
  412  filed in the office of the county auditor as a public record.
  413  Sufficient reference in words and figures to identify the
  414  particular transactions shall be made in the minutes of the
  415  board to record its actions with reference to the budgets.
  416         Section 8. Subsection (1) and paragraphs (a) and (f) of
  417  subsection (2) of section 129.06, Florida Statutes, are amended
  418  to read:
  419         129.06 Execution and amendment of budget.—
  420         (1) Upon the final adoption of the budgets as provided in
  421  this chapter, the budgets so adopted must shall regulate all the
  422  expenditures of the county and each special district included
  423  within the county budget, and the itemized estimates of
  424  expenditures must shall have the effect of fixed appropriations
  425  and may shall not be amended, altered, or exceeded except as
  426  provided in this chapter.
  427         (a) The modified-accrual basis or accrual basis of
  428  accounting must be followed for all funds in accordance with
  429  generally accepted accounting principles.
  430         (b) The cost of the investments provided in this chapter,
  431  or the receipts from their sale or redemption, may must not be
  432  treated as expense or income, and but the investments on hand at
  433  the beginning or end of each fiscal year must be carried as
  434  separate items at cost in the fund balances; however, the
  435  amounts of profit or loss received on their sale must be treated
  436  as income or expense, as applicable the case may be.
  437         (2) The board at any time within a fiscal year may amend a
  438  budget for that year, and may within the first 60 days of a
  439  fiscal year amend the budget for the prior fiscal year, as
  440  follows:
  441         (a) Appropriations for expenditures within in any fund may
  442  be decreased or and other appropriations in the same fund
  443  correspondingly increased by motion recorded in the minutes,
  444  provided that the total budgeted of the appropriations of the
  445  fund does not change may not be changed. The board of county
  446  commissioners, however, may establish procedures by which the
  447  designated budget officer may authorize certain
  448  intradepartmental budget amendments, provided that the total
  449  budgeted appropriations appropriation of the fund does not
  450  change department may not be changed.
  451         (f) Unless otherwise prohibited by law, if an amendment to
  452  a budget is required for a purpose not specifically authorized
  453  in paragraphs (a)-(e), unless otherwise prohibited by law, the
  454  amendment may be authorized by resolution or ordinance of the
  455  board of county commissioners adopted following a public
  456  hearing.
  457         1. The public hearing must be advertised at least 2 days,
  458  but not more than 5 days, before the date of the hearing. The
  459  advertisement must appear in a newspaper of paid general
  460  circulation and must identify the name of the taxing authority,
  461  the date, place, and time of the hearing, and the purpose of the
  462  hearing. The advertisement must also identify each budgetary
  463  fund to be amended, the source of the funds, the use of the
  464  funds, and the total amount of each fund’s budgeted
  465  appropriations budget.
  466         2.If the board amends the budget pursuant to this
  467  paragraph, the adopted amendment must be posted on the county’s
  468  official website within 5 days after adoption.
  469         Section 9. Section 129.07, Florida Statutes, is amended to
  470  read:
  471         129.07 Unlawful to exceed the budget; certain contracts
  472  void; commissioners contracting excess indebtedness personally
  473  liable.—It is unlawful for The board of county commissioners may
  474  not to expend or enter into a contract requiring for
  475  expenditures the expenditure in any fiscal year for more than
  476  the amount of budgeted appropriations in each fund’s budget,
  477  except as provided herein, and in no case shall the total
  478  appropriations of any budget may not be exceeded, except as
  479  provided in s. 129.06., and Any indebtedness contracted for any
  480  purpose against either of the funds enumerated in this chapter
  481  or for any purpose, the expenditure for which is chargeable to
  482  either of the said funds, is shall be null and void, and no suit
  483  may or suits shall be prosecuted in any court in this state for
  484  the collection of such indebtedness. same, and The members of
  485  the board of county commissioners voting for and contracting for
  486  such amounts and their the bonds are of such members of said
  487  boards also shall be liable for any the excess indebtedness so
  488  contracted for.
  489         Section 10. Section 129.201, Florida Statutes, is amended
  490  to read:
  491         129.201 Budget of supervisor of elections; manner and time
  492  of preparation and presentation.—
  493         (1) Pursuant to ss. 129.01 and s. 129.03(2), each
  494  supervisor of elections shall annually prepare and submit
  495  certify to the board of county commissioners, or county budget
  496  commission if there is one in the county, a proposed budget for
  497  carrying out the powers, duties, and operations of income and
  498  expenditures to fulfill the duties, responsibilities, and
  499  operation of the office of the supervisor of elections for the
  500  next ensuing fiscal year of the county. At a minimum, the budget
  501  must show for each fund, as required by law and sound financial
  502  practices, budgeted revenues and expenditures by organizational
  503  unit in detail consistent with the annual financial report
  504  required under s. 218.32(1). The fiscal year of the supervisor
  505  of elections commences shall commence on October 1 of each year
  506  and ends shall end on September 30 of the following year.
  507         (2)(a)Each expenditure item in the budget for the
  508  supervisor of elections shall be itemized generally as follows:
  509         1.Compensation for the supervisor of elections and all
  510  other personnel of the office.
  511         2.Operating expenses.
  512         3.Capital outlay.
  513         4.Contingencies and transfers.
  514         (b)To the extent appropriate, the budget shall be further
  515  itemized in conformance with the Uniform Accounting System for
  516  Local Units of Government in Florida adopted by rule of the
  517  Chief Financial Officer.
  518         (2)(3) The supervisor of elections shall furnish to the
  519  board of county commissioners or the county budget commission
  520  all relevant and pertinent information that the which such board
  521  or commission deems shall deem necessary.
  522         (3)(4) The board or commission, as appropriate the case may
  523  be, may require the supervisor of elections to correct
  524  mathematical, mechanical, factual, and clerical errors and
  525  errors of form in the proposed budget. At the hearings held
  526  pursuant to s. 200.065, the board or commission may amend,
  527  modify, increase, or reduce any or all items of expenditure in
  528  the proposed budget; and, as amended, modified, increased, or
  529  reduced, such budget shall be approved by the board or
  530  commission, which must provide giving written notice of its
  531  action to specific items amended, modified, increased, or
  532  reduced.
  533         (4)(5) The board or commission shall include in the county
  534  budget the items of proposed expenditures as set forth in the
  535  budget which are required by this section to be submitted, after
  536  the budget has been reviewed and approved. The board or
  537  commission shall include the supervisor of elections’ reserve
  538  for contingencies provided herein in the general county budget’s
  539  reserve for contingencies account in the general county budget.
  540         (5)(6) The supervisor of elections’ reserve for
  541  contingencies is in the budget of a supervisor of elections
  542  shall be governed by the same provisions governing the amount
  543  and use of the reserve for contingencies appropriated in the
  544  county budget.
  545         (6)(7) The proposed budget shall be submitted to the board
  546  of county commissioners or county budget commission pursuant to
  547  s. 129.03(2), and the budget shall be included by the board or
  548  commission in the general county budget.
  549         (7)(8) The items placed in the budget of the board are
  550  pursuant to this act shall be subject to the same provisions of
  551  law as the county annual budget; however, an no amendment may be
  552  made to the appropriations of the office of the supervisor of
  553  elections may not be made without due notice of the change to
  554  the supervisor of elections.
  555         (8)(9) The budget of the supervisor of elections may be
  556  increased by the board of county commissioners to cover such
  557  expenses for emergencies and unanticipated expenses as are
  558  recommended and justified by the supervisor of elections.
  559         Section 11. Section 166.241, Florida Statutes, is amended
  560  to read:
  561         166.241 Fiscal years, appropriations, budgets, and budget
  562  amendments.—
  563         (1) Each municipality shall establish make provision for
  564  establishing a fiscal year beginning October 1 of each year and
  565  ending September 30 of the following year.
  566         (2) The governing body of each municipality shall adopt a
  567  budget each fiscal year. The budget must be adopted by ordinance
  568  or resolution unless otherwise specified in the respective
  569  municipality’s charter. The amount available from taxation and
  570  other sources, including balances brought forward amounts
  571  carried over from prior fiscal years, must equal the total
  572  appropriations for expenditures and reserves. At a minimum, the
  573  adopted budget must show for each fund, as required by law and
  574  sound financial practices, budgeted revenues and expenditures by
  575  organizational unit in detail consistent with the annual
  576  financial report required under s. 218.32(1). The adopted budget
  577  must regulate all expenditures of the municipality, and an it is
  578  unlawful for any officer of a municipal government may not to
  579  expend or contract for expenditures in any fiscal year except
  580  pursuant to the adopted budget in pursuance of budgeted
  581  appropriations.
  582         (3)The tentative and adopted tentative budgets must be
  583  posted on the municipality’s official website before the public
  584  hearings, held pursuant to s. 200.065 or other law, to consider
  585  such budgets. Upon adoption, the final budget must be posted on
  586  the municipality’s official website on or before the beginning
  587  of the next fiscal year. If the municipality does not operate an
  588  official website, the tentative budget, adopted tentative
  589  budget, and final budget must be posted on the website of the
  590  county or counties in which the municipality is located.
  591         (4)(3) The governing body of each municipality at any time
  592  within a fiscal year or within up to 60 days following the end
  593  of the fiscal year may amend a budget for that year as follows:
  594         (a) Appropriations for expenditures within a fund may be
  595  decreased or increased by motion recorded in the minutes if,
  596  provided that the total budgeted of the appropriations of the
  597  fund is not changed.
  598         (b) The governing body may establish procedures by which
  599  the designated budget officer may authorize certain budget
  600  amendments if within a department, provided that the total
  601  budgeted of the appropriations of the fund department is not
  602  changed.
  603         (c) If a budget amendment is required for a purpose not
  604  specifically authorized in paragraph (a) or paragraph (b), the
  605  budget amendment must be adopted in the same manner as the
  606  original budget unless otherwise specified in the municipality’s
  607  charter of the respective municipality.
  608         (5)If the governing body of a municipality amends the
  609  budget pursuant to paragraph (4)(c), the adopted amendment must
  610  be posted on the official website of the municipality, county,
  611  or counties in which the municipality is located within 5 days
  612  after adoption.
  613         Section 12. Subsection (1) of section 189.412, Florida
  614  Statutes, is amended to read:
  615         189.412 Special District Information Program; duties and
  616  responsibilities.—The Special District Information Program of
  617  the Department of Community Affairs is created and has the
  618  following special duties:
  619         (1) The collection and maintenance of special district
  620  noncompliance status reports from the Department of Management
  621  Services, the Department of Financial Services, the Division of
  622  Bond Finance of the State Board of Administration, and the
  623  Auditor General, and the Legislative Auditing Committee for the
  624  reporting required in ss. 112.63, 218.32, 218.38, and 218.39.
  625  The noncompliance reports must list those special districts that
  626  did not comply with the statutory reporting requirements.
  627         Section 13. Subsections (3) through (7) of section 189.418,
  628  Florida Statutes, are amended to read:
  629         189.418 Reports; budgets; audits.—
  630         (3) The governing body of each special district shall adopt
  631  a budget by resolution each fiscal year. The total amount
  632  available from taxation and other sources, including balances
  633  brought forward amounts carried over from prior fiscal years,
  634  must equal the total of appropriations for expenditures and
  635  reserves. At a minimum, the adopted budget must show for each
  636  fund, as required by law and sound financial practices, budgeted
  637  revenues and expenditures by organizational unit in detail
  638  consistent with the annual financial report required under s.
  639  218.32(1). The adopted budget must regulate all expenditures of
  640  the special district, and an it is unlawful for any officer of a
  641  special district may not to expend or contract for expenditures
  642  in any fiscal year except pursuant to the adopted budget in
  643  pursuance of budgeted appropriations.
  644         (4)The tentative and adopted tentative budgets must be
  645  posted on the special district’s official website before the
  646  budget hearings, held pursuant to s. 200.065 or other law, to
  647  consider such budgets. Upon adoption, the final budget must be
  648  posted on the special district’s official website on or before
  649  the beginning of the next fiscal year. If the special district
  650  does not operate an official website, the tentative budget,
  651  adopted tentative budget, and final budget must be posted on the
  652  website of the local general-purpose government or governing
  653  authority or authorities in which the special district is
  654  located. This subsection and subsection (3) do not apply to
  655  water management districts as defined within s. 373.019.
  656         (5)(4) The proposed budget of a dependent special district
  657  must shall be presented in accordance with generally accepted
  658  accounting principles, contained within the general budget of
  659  the local governing authority, and be clearly stated as the
  660  budget of the dependent district. However, with the concurrence
  661  of the local governing authority, a dependent district may be
  662  budgeted separately.
  663         (6)(5) The governing body of each special district at any
  664  time within a fiscal year or within up to 60 days following the
  665  end of the fiscal year may amend a budget for that year as
  666  follows:.
  667         (a) Appropriations for expenditures within a fund may be
  668  decreased or increased by motion recorded in the minutes if the
  669  total budgeted appropriations of the fund do not change.
  670         (b) The governing body may establish procedures by which
  671  the designated budget officer may authorize certain budget
  672  amendments if the total budgeted appropriations of the fund is
  673  not changed.
  674         (c) If a budget amendment is required for a purpose not
  675  specifically authorized in paragraph (a) or paragraph (b), the
  676  budget amendment must be adopted by resolution.
  677         (7)If the governing body of a special district amends the
  678  budget pursuant to paragraph (6)(c), the adopted amendment must
  679  be posted on the official website of the special district or the
  680  local general-purpose government or governing authority or
  681  authorities in which the special district is located within 5
  682  days after adoption.
  683         (8)(6) A local governing authority may, in its discretion,
  684  review the budget or tax levy of any special district located
  685  solely within its boundaries.
  686         (9)(7) All reports or information required to be filed with
  687  a local general-purpose government or governing authority under
  688  ss. 189.415, 189.416, and 189.417 and this section shall:
  689         (a) If When the local general-purpose government or
  690  governing authority is a county, be filed with the clerk of the
  691  board of county commissioners.
  692         (b) If When the district is a multicounty district, be
  693  filed with the clerk of the county commission in each county.
  694         (c) If When the local general-purpose government or
  695  governing authority is a municipality, be filed at the place
  696  designated by the municipal governing body.
  697         Section 14. Section 189.419, Florida Statutes, is amended
  698  to read:
  699         189.419 Effect of failure to file certain reports or
  700  information.—
  701         (1) If a special district fails to file the reports or
  702  information required under s. 189.415, s. 189.416, or s. 189.417
  703  with the local general-purpose government or governing
  704  authority, or if a dependent special district fails to cooperate
  705  with its local governing authority concerning the requirements
  706  under s. 218.32 or s. 218.39, the person authorized to receive
  707  and read the reports or information or the local general-purpose
  708  government shall notify the district’s registered agent and the
  709  appropriate local governing authority or authorities. If
  710  requested by the district, the local general-purpose government
  711  or governing authority shall grant an extension of time of up to
  712  30 days for filing the required reports or information.
  713         (2) If a at any time the local general-purpose government
  714  or governing authority or authorities or the board of county
  715  commissioners determines that there has been an unjustified
  716  failure to file the reports or information described in
  717  subsection (1), it may notify the department, and the department
  718  may proceed pursuant to s. 189.421.
  719         (3) If a special district fails to file the reports or
  720  information required under s. 112.63, s. 218.32, s. 218.38, or
  721  s. 218.39 with the appropriate state agency, the agency shall
  722  notify the department, and the department shall send a certified
  723  technical assistance letter to the special district which
  724  summarizes the requirements and encourages the special district
  725  to take steps to prevent the noncompliance from reoccurring
  726  proceed pursuant to s. 189.421.
  727         (4) If a special district fails to file the reports or
  728  information required under s. 112.63 with the appropriate state
  729  agency, the agency shall notify the department and the
  730  department shall proceed pursuant to s. 189.421(1).
  731         (5) If a special district fails to file the reports or
  732  information required under s. 218.32 or s. 218.39 with the
  733  appropriate state agency or office, the state agency or office
  734  shall, and the Legislative Auditing Committee may, notify the
  735  department and the department shall proceed pursuant to s.
  736  189.421(1).
  737         Section 15. Section 189.421, Florida Statutes, is amended
  738  to read:
  739         189.421 Failure of district to disclose financial reports.—
  740         (1) If When notified pursuant to s. 189.419(2), (4), or (5)
  741  189.419, the department shall attempt to assist a special
  742  district in complying to comply with its financial reporting
  743  requirements by sending a certified letter to the special
  744  district, and, if the special district is dependent, sending a
  745  copy of that the letter to the chair of the governing body of
  746  the local governing authority. The letter must include general
  747  purpose government, which includes the following: a description
  748  of the required report, including statutory submission
  749  deadlines, a contact telephone number for technical assistance
  750  to help the special district comply, a 60-day deadline extension
  751  of time for filing the required report with the appropriate
  752  entity, the address where the report must be filed, and an
  753  explanation of the penalties for noncompliance.
  754         (a) A special district that is unable to meet the 60-day
  755  reporting deadline must provide written notice to the department
  756  before the expiration of the deadline stating the reason the
  757  special district is unable to comply with the deadline, the
  758  steps the special district is taking to prevent the
  759  noncompliance from reoccurring, and the estimated date that the
  760  special district will file the report with the appropriate
  761  agency. The district’s written response does not constitute an
  762  extension by the department; however, the department shall
  763  forward the written response to the Legislative Auditing
  764  Committee for its consideration in determining whether the
  765  special district should be subject to further state action in
  766  accordance with s. 11.40(5)(b).
  767         (b) If the special district does not comply with the
  768  reports and information requirements listed in s. 189.419(1),
  769  the department shall forward such written response to the local
  770  general-purpose government for its consideration in determining
  771  whether the special district should be subject to further action
  772  by the local general-purpose government or a declaration of
  773  inactive status in accordance with s. 189.4044.
  774         (c) If the special district does not comply with the
  775  requirements of s. 112.63, the department shall forward such
  776  written response to the Department of Management Services for
  777  its consideration in determining whether the special district
  778  should be subject to further state action in accordance with s.
  779  112.63(4)(b)2. The department may grant an additional 30-day
  780  extension of time if requested to do so in writing by the
  781  special district. The department shall notify the appropriate
  782  entity of the new extension of time. In the case of a special
  783  district that did not timely file the reports or information
  784  required by s. 218.38, the department shall send a certified
  785  technical assistance letter to the special district which
  786  summarizes the requirements and encourages the special district
  787  to take steps to prevent the noncompliance from reoccurring.
  788         (2) Failure of a special district to comply with the
  789  actuarial and financial reporting requirements under s. 112.63,
  790  s. 218.32, or s. 218.39 after the procedures of subsection (1)
  791  are exhausted shall be deemed final action of the special
  792  district. The actuarial and financial reporting requirements are
  793  declared to be essential requirements of law. Remedy for
  794  noncompliance shall be by writ of certiorari as set forth in
  795  subsection (4) (3).
  796         (3) Pursuant to s. 11.40(5)(b), the Legislative Auditing
  797  Committee shall notify the department of those districts that
  798  fail failed to file the required reports report. If the
  799  procedures described in subsection (1) have not yet been
  800  initiated, the department shall initiate such procedures upon
  801  receiving the notice from the Legislative Auditing Committee.
  802  Otherwise, within 60 30 days after receiving such this notice,
  803  or within 60 30 days after the expiration of the 60-day deadline
  804  extension date provided in subsection (1), whichever occurs
  805  later, the department, shall proceed as follows: notwithstanding
  806  the provisions of chapter 120, the department shall file a
  807  petition for writ of certiorari with the circuit court. Venue
  808  for all actions pursuant to this subsection is shall be in Leon
  809  County. The court shall award the prevailing party attorney’s
  810  fees and costs in all cases filed pursuant to this section
  811  unless affirmatively waived by all parties. A writ of certiorari
  812  shall be issued unless a respondent establishes that the
  813  notification of the Legislative Auditing Committee was issued as
  814  a result of material error. Proceedings under this subsection
  815  shall otherwise be governed by the Rules of Appellate Procedure.
  816         (4) Pursuant to s. 112.63(4)(d)2., the Department of
  817  Management Services may notify the department of those special
  818  districts that fail to file the required adjustment, additional
  819  information, or report or statement after the procedures of
  820  subsection (1) have been exhausted. Within 60 days after
  821  receiving such notice or within 60 days after the 60-day
  822  deadline provided in subsection (1), whichever occurs later, the
  823  department, notwithstanding chapter 120, shall file a petition
  824  for writ of certiorari with the circuit court. Venue for all
  825  actions pursuant to this subsection is in Leon County. The court
  826  shall award the prevailing party attorney’s fees and costs in
  827  all cases filed pursuant to this section unless affirmatively
  828  waived by all parties. A writ of certiorari shall be issued
  829  unless a respondent establishes that the notification of the
  830  Department of Management Services was issued as a result of
  831  material error. Proceedings under this subsection are otherwise
  832  governed by the Rules of Appellate Procedure.
  833         Section 16. Subsection (6) is added to section 195.087,
  834  Florida Statutes, to read:
  835         195.087 Property appraisers and tax collectors to submit
  836  budgets to Department of Revenue.—
  837         (6) The final approved budget of each property appraiser
  838  and tax collector must be posted on the county’s official
  839  website on or before the beginning of the next fiscal year.
  840         Section 17. Paragraphs (d), (e), and (f) of subsection (1)
  841  of section 218.32, Florida Statutes, are amended, and paragraph
  842  (g) is added to that subsection, to read:
  843         218.32 Annual financial reports; local governmental
  844  entities.—
  845         (1)
  846         (d) Each local governmental entity that is required to
  847  provide for an audit under in accordance with s. 218.39(1) must
  848  submit the annual financial report with the audit report. a copy
  849  of the audit report and annual financial report must be
  850  submitted to the department within 45 days after the completion
  851  of the audit report but no later than 9 12 months after the end
  852  of the fiscal year.
  853         (e) Each local governmental entity that is not required to
  854  provide for an audit under report in accordance with s. 218.39
  855  must submit the annual financial report to the department no
  856  later than 9 months after the end of the fiscal April 30 of each
  857  year. The department shall consult with the Auditor General in
  858  the development of the format of annual financial reports
  859  submitted pursuant to this paragraph. The format must shall
  860  include balance sheet information used to be utilized by the
  861  Auditor General pursuant to s. 11.45(7)(f). The department must
  862  forward the financial information contained within the these
  863  entities’ annual financial reports to the Auditor General in
  864  electronic form. This paragraph does not apply to housing
  865  authorities created under chapter 421.
  866         (f) If the department does not receive a completed annual
  867  financial report from a local governmental entity within the
  868  required period, it shall notify the Legislative Auditing
  869  Committee and the Special District Information Program of the
  870  Department of Community Affairs of the local governmental
  871  entity’s failure to comply with the reporting requirements. The
  872  committee shall proceed in accordance with s. 11.40(5).
  873         (g)Each local governmental entity’s website must provide a
  874  link to the department’s website to view the entity’s annual
  875  financial report submitted to the department pursuant to this
  876  section. If the local governmental entity does not have an
  877  official website, the county government’s website must provide
  878  the required link for the local governmental entity.
  879         Section 18. Section 218.35, Florida Statutes, is amended to
  880  read:
  881         218.35 County fee officers; financial matters.—
  882         (1) Each county fee officer shall establish an annual
  883  budget for carrying out the powers, duties, and operations of
  884  his or her office for the next county fiscal year which shall
  885  clearly reflect the revenues available to said office and the
  886  functions for which money is to be expended. The budget must
  887  shall be balanced so that; that is, the total of estimated
  888  receipts, including balances brought forward, equals shall equal
  889  the total of estimated expenditures and reserves. The budgeting
  890  of segregated funds must shall be made in a such manner that
  891  retains the relation between program and revenue source, as
  892  provided by law is retained.
  893         (2) The clerk of the circuit court, functioning in his or
  894  her capacity as clerk of the circuit and county courts and as
  895  clerk of the board of county commissioners, shall prepare his or
  896  her budget in two parts:
  897         (a) The budget for funds necessary to perform court-related
  898  functions as provided for in s. 28.36, which shall detail the
  899  methodologies used to apportion costs between court-related and
  900  non-court-related functions performed by the clerk.
  901         (b) The budget relating to the requirements of the clerk as
  902  clerk of the board of county commissioners, county auditor, and
  903  custodian or treasurer of all county funds and other county
  904  related duties, which shall be annually prepared and submitted
  905  to the board of county commissioners pursuant to s. 129.03(2),
  906  for each fiscal year. At a minimum, the budget must show for
  907  each fund, as required by law and sound financial practices,
  908  budgeted revenues and expenditures by organizational unit in
  909  detail consistent with the annual financial report required
  910  under s. 218.32(1).
  911         (3) The final approved budget of the clerk of the circuit
  912  court must be posted on the county’s official website on or
  913  before the beginning of the next fiscal year.
  914         (4)(3) Each county fee officer shall establish make
  915  provision for establishing a fiscal year beginning October 1 and
  916  ending September 30 of the following year, and shall report his
  917  or her finances annually upon the close of each fiscal year to
  918  the county fiscal officer for inclusion in the annual financial
  919  report by the county.
  920         (5)(4) The proposed budget of a county fee officer shall be
  921  filed with the clerk of the county governing authority by
  922  September 1 preceding the fiscal year for the budget, except for
  923  the budget prepared by the clerk of the circuit court for court
  924  related functions as provided in s. 28.36.
  925         Section 19. Section 218.39, Florida Statutes, is amended to
  926  read:
  927         218.39 Annual financial audit reports.—
  928         (1) If, by the first day in any fiscal year, a local
  929  governmental entity, district school board, charter school, or
  930  charter technical career center has not been notified that a
  931  financial audit for that fiscal year will be performed by the
  932  Auditor General, each of the following entities shall have an
  933  annual financial audit of its accounts and records completed
  934  within 9 12 months after the end of its fiscal year by an
  935  independent certified public accountant retained by it and paid
  936  from its public funds:
  937         (a) Each county.
  938         (b) Any municipality with revenues or the total of
  939  expenditures and expenses in excess of $250,000.
  940         (c) Any special district with revenues or the total of
  941  expenditures and expenses in excess of $100,000.
  942         (d) Each district school board.
  943         (e) Each charter school established under s. 1002.33.
  944         (f) Each charter technical center established under s.
  945  1002.34.
  946         (g) Each municipality with revenues or the total of
  947  expenditures and expenses between $100,000 and $250,000 that has
  948  not been subject to a financial audit pursuant to this
  949  subsection for the 2 preceding fiscal years.
  950         (h) Each special district with revenues or the total of
  951  expenditures and expenses between $50,000 and $100,000 that has
  952  not been subject to a financial audit pursuant to this
  953  subsection for the 2 preceding fiscal years.
  954         (2) The county audit report must shall be a single document
  955  that includes a financial audit of the county as a whole and,
  956  for each county agency other than a board of county
  957  commissioners, an audit of its financial accounts and records,
  958  including reports on compliance and internal control, management
  959  letters, and financial statements as required by rules adopted
  960  by the Auditor General. In addition to such requirements, if a
  961  board of county commissioners elects to have a separate audit of
  962  its financial accounts and records in the manner required by
  963  rules adopted by the Auditor General for other county agencies,
  964  the such separate audit must shall be included in the county
  965  audit report.
  966         (3)(a) A dependent special district may provide make
  967  provision for an annual financial audit by being included in
  968  within the audit of the another local governmental entity upon
  969  which it is dependent. An independent special district may not
  970  make provision for an annual financial audit by being included
  971  in within the audit of another local governmental entity.
  972         (b) A special district that is a component unit, as defined
  973  by generally accepted accounting principles, of a local
  974  governmental entity shall provide the local governmental entity,
  975  within a reasonable time period as established by the local
  976  governmental entity, with financial information necessary to
  977  comply with this section. The failure of a component unit to
  978  provide this financial information must be noted in the annual
  979  financial audit report of the local governmental entity.
  980         (4) A management letter shall be prepared and included as a
  981  part of each financial audit report.
  982         (5) At the conclusion of the audit, the auditor shall
  983  discuss with the chair of the governing body of the each local
  984  governmental entity or the chair’s designee, or with the elected
  985  official of each county agency or with the elected official’s
  986  designee, or with the chair of the district school board or the
  987  chair’s designee, or with the chair of the board of the charter
  988  school or the chair’s designee, or with the chair of the board
  989  of the charter technical career center or the chair’s designee,
  990  as appropriate, all of the auditor’s comments that will be
  991  included in the audit report. If the officer is not available to
  992  discuss the auditor’s comments, their discussion is presumed
  993  when the comments are delivered in writing to his or her office.
  994  The auditor shall notify each member of the governing body of a
  995  local governmental entity, district school board, charter
  996  school, or charter technical career center for which
  997  deteriorating financial conditions exist that may cause a
  998  condition described in s. 218.503(1) to occur if actions are not
  999  taken to address such conditions.
 1000         (6) The officer’s written statement of explanation or
 1001  rebuttal concerning the auditor’s findings, including corrective
 1002  action to be taken, must be filed with the governing body of the
 1003  local governmental entity, district school board, charter
 1004  school, or charter technical career center within 30 days after
 1005  the delivery of the auditor’s findings.
 1006         (7)All audits conducted pursuant to this section must be
 1007  conducted in accordance with the rules of the Auditor General
 1008  adopted pursuant to s. 11.45. Upon completion of the audit, the
 1009  auditor shall prepare an audit report in accordance with the
 1010  rules of the Auditor General. The audit report shall be filed
 1011  with the Auditor General within 45 days after delivery of the
 1012  audit report to the governing body of the audited entity, but no
 1013  later than 9 months after the end of the audited entity’s fiscal
 1014  year. The audit report must include a written statement
 1015  describing corrective actions to be taken in response to each of
 1016  the auditor’s recommendations included in the audit report.
 1017         (8) The Auditor General shall notify the Legislative
 1018  Auditing Committee of any audit report prepared pursuant to this
 1019  section which indicates that an audited entity has failed to
 1020  take full corrective action in response to a recommendation that
 1021  was included in the two preceding financial audit reports. The
 1022  committee may direct the governing body of the audited entity to
 1023  provide a written statement to the committee explaining why full
 1024  corrective action has not been taken or, if the governing body
 1025  intends to take full corrective action, describing the
 1026  corrective action to be taken and when it will occur. If the
 1027  committee determines that the written statement is not
 1028  sufficient, it may require the chair of the governing body of
 1029  the local governmental entity or the chair’s designee, the
 1030  elected official of each county agency or the elected official’s
 1031  designee, the chair of the district school board or the chair’s
 1032  designee, the chair of the board of the charter school or the
 1033  chair’s designee, or the chair of the board of the charter
 1034  technical career center or the chair’s designee, as appropriate,
 1035  to appear before the committee. If the committee determines that
 1036  an audited entity has failed to take full corrective action for
 1037  which there is no justifiable reason for not taking such action,
 1038  or has failed to comply with committee requests made pursuant to
 1039  this section, the committee may proceed in accordance with s.
 1040  11.40(5).
 1041         (9)(7) The predecessor auditor of a district school board
 1042  shall provide the Auditor General access to the prior year’s
 1043  working papers in accordance with the Statements on Auditing
 1044  Standards, including documentation of planning, internal
 1045  control, audit results, and other matters of continuing
 1046  accounting and auditing significance, such as the working paper
 1047  analysis of balance sheet accounts and those relating to
 1048  contingencies.
 1049         (8) All audits conducted in accordance with this section
 1050  must be conducted in accordance with the rules of the Auditor
 1051  General promulgated pursuant to s. 11.45. All audit reports and
 1052  the officer’s written statement of explanation or rebuttal must
 1053  be submitted to the Auditor General within 45 days after
 1054  delivery of the audit report to the entity’s governing body, but
 1055  no later than 12 months after the end of the fiscal year.
 1056         (10)(9) Each charter school and charter technical career
 1057  center must file a copy of its audit report with the sponsoring
 1058  entity; the local district school board, if not the sponsoring
 1059  entity; the Auditor General; and with the Department of
 1060  Education.
 1061         (11)(10) This section does not apply to housing authorities
 1062  created under chapter 421.
 1063         (12)(11) Notwithstanding the provisions of any local law,
 1064  the provisions of this section shall govern.
 1065         Section 20. Paragraph (c) of subsection (5) of section
 1066  373.536, Florida Statutes, is amended, and paragraph (c) is
 1067  added to subsection (6) of that section, to read:
 1068         373.536 District budget and hearing thereon.—
 1069         (5) TENTATIVE BUDGET CONTENTS AND SUBMISSION; REVIEW AND
 1070  APPROVAL.—
 1071         (c) Each water management district shall, by August 1 of
 1072  each year, submit for review a tentative budget to the Governor,
 1073  the President of the Senate, the Speaker of the House of
 1074  Representatives, the chairs of all legislative committees and
 1075  subcommittees with substantive or fiscal jurisdiction over water
 1076  management districts, as determined by the President of the
 1077  Senate or the Speaker of the House of Representatives as
 1078  applicable, the secretary of the department, and the governing
 1079  body of each county in which the district has jurisdiction or
 1080  derives any funds for the operations of the district. The
 1081  tentative budget must be posted on the water management
 1082  district’s official website 2 to 5 days before budget hearings
 1083  held pursuant to s. 200.065 or other law.
 1084         (6) FINAL BUDGET; ANNUAL AUDIT; CAPITAL IMPROVEMENTS PLAN;
 1085  WATER RESOURCE DEVELOPMENT WORK PROGRAM.—
 1086         (c)Upon adoption, the final budget must be posted on the
 1087  water management district’s official website on or before the
 1088  beginning of the next fiscal year.
 1089         Section 21. Subsections (1) and (5) of section 1011.03,
 1090  Florida Statutes, are amended, and subsection (6) is added to
 1091  that section, to read:
 1092         1011.03 Public hearings; budget to be submitted to
 1093  Department of Education.—
 1094         (1) Each district school board must cause a summary of its
 1095  tentative budget, including the proposed millage levies as
 1096  provided for by law, and graphs illustrating a historical
 1097  summary of financial and demographic data, to be advertised at
 1098  least once one time as a full-page advertisement in the
 1099  newspaper with the largest circulation published in the district
 1100  or to be posted at the courthouse door if there be no such
 1101  newspaper. The board shall post the summary of its tentative
 1102  budget on the district’s official website. If the district does
 1103  not operate an official website, the summary must be posted on
 1104  the website of the county in which the district is located.
 1105         (5) The board shall hold public hearings to adopt tentative
 1106  and final budgets pursuant to s. 200.065. The hearings shall be
 1107  primarily for the purpose of hearing requests and complaints
 1108  from the public regarding the budgets and the proposed tax
 1109  levies and for explaining the budget and proposed or adopted
 1110  amendments thereto, if any. The tentative and adopted tentative
 1111  budgets must be posted on the district’s official website 2 to 5
 1112  days before the budget hearings held pursuant to s. 200.065 or
 1113  other law. Upon adoption, the final budget must be posted on the
 1114  district’s official website on or before the beginning of the
 1115  next fiscal year. If the district does not operate an official
 1116  website, the tentative budget, adopted tentative budget, and
 1117  final budget must be posted on the website of the county in
 1118  which it is located. The district school board shall then
 1119  require the superintendent to transmit forthwith two copies of
 1120  the adopted budget to the Department of Education for approval
 1121  as prescribed by law and rules of the State Board of Education.
 1122         (6)If the governing body of a district amends the budget,
 1123  the adopted amendment must be posted on the official website of
 1124  the district or county in which the district is located within 5
 1125  days after adoption.
 1126         Section 22. Section 1011.051, Florida Statutes, is amended
 1127  to read:
 1128         1011.051 Guidelines for general funds.—The district school
 1129  board shall maintain an unreserved fund balance for the general
 1130  fund which balance that is sufficient to address normal
 1131  contingencies.
 1132         (1) If at any time the unreserved fund balance of the
 1133  general fund balance in the district’s approved operating budget
 1134  is projected to fall during the current fiscal year below 3
 1135  percent of projected general fund revenues during the current
 1136  fiscal year, the superintendent shall provide written
 1137  notification to the district school board and the Commissioner
 1138  of Education.
 1139         (2) If the unreserved fund balance for the general fund
 1140  balance in the district’s approved operating budget is projected
 1141  to fall during the current fiscal year below 2 percent of
 1142  projected general fund revenues during the current fiscal year,
 1143  the superintendent shall provide written notification to the
 1144  district school board and the Commissioner of Education. Within
 1145  14 days after receiving such notification, if the commissioner
 1146  determines that the district does not have a plan that is
 1147  reasonably anticipated to avoid a financial emergency as
 1148  determined pursuant to s. 218.503, the commissioner shall
 1149  appoint a financial emergency board that shall operate
 1150  consistent with the requirements, powers, and duties specified
 1151  in s. 218.503(3)(g).
 1152         Section 23. This act shall take effect upon becoming a law.

Site Map
Session:   Bills ·   Calendars ·   Bound Journals ·   Citator ·   Search ·   Appropriations ·   Redistricting ·   Bill Information Reports
Committee Publications
Historical Information
Statutes:   Introduction ·   View Statutes ·   Search Statutes
Flsenate.gov
Disclaimer: The information on this system is unverified. The journals or printed bills of the respective chambers should be consulted for official purposes.    Copyright © 2000-2021 State of Florida.     Privacy Statement     Contact Us     Get Acrobat Reader