January 28, 2021
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       Florida Senate - 2010                              CS for SB 690
       
       
       
       By the Committee on Community Affairs; and Senator Dean
       
       
       
       
       578-02019A-10                                          2010690c1
    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; clarifying when the Department of
    5         Community Affairs may institute procedures for
    6         declaring that a special district is inactive;
    7         amending s. 30.49, F.S.; specifying the level of
    8         detail required for each fund in the sheriff’s
    9         proposed budget; revising the categories for
   10         expenditures; amending s. 112.63, F.S., relating to
   11         the review of the actuarial reports and statements of
   12         retirement plans of governmental entities by the
   13         Department of Management Services; providing that the
   14         failure of a special district to make appropriate
   15         adjustments or provide additional information
   16         authorizes the department to seek a writ of
   17         certiorari; amending s. 129.01, F.S.; revising
   18         provisions relating to the preparation of county
   19         budgets; amending s. 129.02, F.S.; revising provisions
   20         relating to the preparation of special district
   21         budgets; amending s. 129.021, F.S.; conforming cross
   22         references; amending s. 129.03, F.S.; requiring
   23         tentative county budgets to be posted on the county’s
   24         website; amending s. 129.06, F.S.; revising provisions
   25         relating to the execution and amendment of county
   26         budgets; requiring revised budgets to be posted on the
   27         county’s website; amending s. 129.07, F.S.; revising
   28         provisions relating to the prohibition against
   29         exceeding the county budget; amending s. 129.201,
   30         F.S.; conforming and revising provisions relating to
   31         the budget of the supervisor of elections; specifying
   32         the level of detail required for each fund in the
   33         proposed budget; deleting the expenditure categories;
   34         amending s. 166.241, F.S.; revising provisions
   35         relating to the preparation or amendment of municipal
   36         budgets; specifying the level of detail for each fund
   37         in the budget; requiring such budgets to be posted on
   38         the website of the municipality or related county;
   39         amending s. 189.4044, F.S.; adding failure to file a
   40         registered office or agent with the department for 1
   41         or more years as a criteria for declaring a special
   42         district inactive; amending s. 189.412, F.S.; adding
   43         the Legislative Auditing Committee to the list of
   44         entities that obtain special district noncompliance
   45         status reports; amending s. 189.418, F.S.; revising
   46         provisions relating to the preparation or amendment of
   47         special district budgets; requiring such budgets to be
   48         posted on the website of the special district or
   49         related local general-purpose government or governing
   50         authority; requiring special districts to comply with
   51         certain reporting requirements; allowing a local
   52         governing authority to request certain financial
   53         information from special districts located solely
   54         within its boundaries; requiring special districts to
   55         cooperate with such requests; amending s. 189.419,
   56         F.S.; revising procedures relating to a special
   57         district’s failure to file certain reports or
   58         information; amending s. 189.421, F.S.; revising
   59         procedures relating to the failure of a special
   60         district to disclose financial reports; authorizing
   61         the Department of Community Affairs to seek a writ of
   62         certiorari; amending s. 195.087, F.S.; requiring the
   63         final approved budget of the property appraiser and
   64         tax collector to be posted on the county’s website;
   65         amending s. 218.32, F.S.; revising the schedule for
   66         submitting a local governmental entity’s audit and
   67         annual financial reports to the Department of
   68         Financial Services; requiring the department to notify
   69         the Special District Information Program if it does
   70         not receive a financial report from a local government
   71         entity; requiring a local governmental entity to
   72         provide a link to the entity’s financial report on the
   73         department’s website; amending s. 218.35, F.S.;
   74         specifying the level of detail for each fund in a
   75         county fee officer’s budget; requiring the court
   76         clerk’s approved budget to be posted on the county’s
   77         website; amending s. 218.39, F.S.; revising the
   78         timeframe for completing a local governmental entity’s
   79         annual financial audit; requiring that an auditor
   80         prepare an audit report; requiring that such report be
   81         filed with the Auditor General within a specified
   82         time; requiring that the Auditor General notify the
   83         Legislative Auditing Committee of any audit report
   84         indicating that an audited entity has failed to take
   85         corrective action; requiring that the chair of a local
   86         governmental entity appear before the committee under
   87         certain circumstances; amending s. 218.503, F.S.;
   88         revising provisions relating to oversight by the
   89         Governor when an entities’ financial statements show
   90         they cannot cover a deficit of funds; amending s.
   91         373.536, F.S.; requiring water management district
   92         budgets to be posted on the district’s website;
   93         amending s. 1011.03, F.S.; requiring the budgets of
   94         district school boards to be posted on the website of
   95         the district or related county; amending s. 1011.051,
   96         F.S.; revising provisions relating to the guidelines
   97         for district school boards to maintain an ending fund
   98         balance for the general fund; amending s. 1011.64,
   99         F.S.; revising obsolete accounting terminology;
  100         providing an effective date.
  101  
  102  Be It Enacted by the Legislature of the State of Florida:
  103  
  104         Section 1. Paragraph (b) of subsection (5) of section
  105  11.40, Florida Statutes, is amended to read:
  106         11.40 Legislative Auditing Committee.—
  107         (5) Following notification by the Auditor General, the
  108  Department of Financial Services, or the Division of Bond
  109  Finance of the State Board of Administration of the failure of a
  110  local governmental entity, district school board, charter
  111  school, or charter technical career center to comply with the
  112  applicable provisions within s. 11.45(5)-(7), s. 218.32(1), or
  113  s. 218.38, the Legislative Auditing Committee may schedule a
  114  hearing. If a hearing is scheduled, the committee shall
  115  determine if the entity should be subject to further state
  116  action. If the committee determines that the entity should be
  117  subject to further state action, the committee shall:
  118         (b) In the case of a special district, notify the
  119  Department of Community Affairs that the special district has
  120  failed to comply with the law. Upon receipt of notification, the
  121  Department of Community Affairs shall proceed pursuant to s.
  122  189.4044 or the provisions specified in s. 189.421.
  123         Section 2. Subsections (1) and (2) of section 30.49,
  124  Florida Statutes, are amended to read:
  125         30.49 Budgets.—
  126         (1) Pursuant to s. 129.03(2), each sheriff shall annually
  127  prepare and submit certify to the board of county commissioners
  128  a proposed budget of expenditures for the carrying out of the
  129  powers, duties, and operations of the office for the next
  130  ensuing fiscal year of the county. The fiscal year of the
  131  sheriff shall henceforth commence on October 1 and end on
  132  September 30 of each year.
  133         (2)(a) The sheriff shall submit with the proposed budget
  134  his or her sworn certificate, stating that the proposed
  135  expenditures are reasonable and necessary for the proper and
  136  efficient operation of the office for the ensuing year. The
  137  proposed budget must shall show the estimated amounts of all
  138  proposed expenditures for operating and equipping the sheriff’s
  139  office and jail, excluding the cost of construction, repair, or
  140  capital improvement of county buildings during the such fiscal
  141  year. The expenditures must shall be categorized at the
  142  appropriate fund level in accordance with the following
  143  functional categories:
  144         1. General law enforcement.
  145         2. Corrections and detention alternative facilities.
  146         3. Court services, excluding service of process.
  147         (b) The sheriff shall submit with the proposed budget a
  148  sworn certificate stating that the proposed expenditures are
  149  reasonable and necessary for the proper and efficient operation
  150  of the office for the next fiscal year.
  151         (c) Within the appropriate fund, and functional category,
  152  and object code, expenditures shall be itemized in accordance
  153  with the uniform chart of accounts prescribed by the Department
  154  of Financial Services, as follows:
  155         1. Personnel Personal services.
  156         2. Operating expenses.
  157         3. Capital outlay.
  158         4. Debt service.
  159         5. Nonoperating disbursements and contingency reserves.
  160         (d)(c) The sheriff shall submit to the board of county
  161  commissioners for consideration and inclusion in the county
  162  budget, as deemed appropriate by the county, requests for
  163  construction, repair, or capital improvement of county buildings
  164  operated or occupied by the sheriff.
  165         Section 3. Subsection (4) of section 112.63, Florida
  166  Statutes, is amended to read:
  167         112.63 Actuarial reports and statements of actuarial
  168  impact; review.—
  169         (4) Upon receipt, pursuant to subsection (2), of an
  170  actuarial report, or upon receipt, pursuant to subsection (3),
  171  of a statement of actuarial impact, the Department of Management
  172  Services shall acknowledge such receipt, but shall only review
  173  and comment on each retirement system’s or plan’s actuarial
  174  valuations at least on a triennial basis.
  175         (a) If the department finds that the actuarial valuation is
  176  not complete, accurate, or based on reasonable assumptions or
  177  otherwise materially fails to satisfy the requirements of this
  178  part;, if the department requires additional material
  179  information necessary to complete its review of the actuarial
  180  valuation of a system or plan or material information necessary
  181  to satisfy the duties of the department pursuant to s.
  182  112.665(1);, or if the department does not receive the actuarial
  183  report or statement of actuarial impact, the department shall
  184  notify the administrator of the affected retirement system or
  185  plan and the affected governmental entity and request
  186  appropriate adjustment, the additional material information, or
  187  the required report or statement. The notification must inform
  188  the administrator of the affected retirement system or plan and
  189  the affected governmental entity of the consequences for failing
  190  failure to comply with the requirements of this subsection.
  191         (b) If, after a reasonable period of time, a satisfactory
  192  adjustment is not made or the report, statement, or additional
  193  material information is not provided, the department may notify
  194  the Department of Revenue and the Department of Financial
  195  Services of the such noncompliance, and in which case the
  196  Department of Revenue and the Department of Financial Services
  197  shall withhold any funds not pledged for satisfaction of bond
  198  debt service which are payable to the affected governmental
  199  entity until the adjustment is made or the report, statement, or
  200  additional material information is provided to the department.
  201  The Department of Management Services shall specify the date
  202  such action is to begin and notify, and notification by the
  203  department must be received by the Department of Revenue, the
  204  Department of Financial Services, and the affected governmental
  205  entity 30 days before the specified date the action begins.
  206         (c)(a) Within 21 days after receipt of the notice, the
  207  affected governmental entity may petition the Department of
  208  Management Services for a hearing under ss. 120.569 and 120.57
  209  with the Department of Management Services. The Department of
  210  Revenue and the Department of Financial Services may not be
  211  parties to the any such hearing, but may request to intervene if
  212  requested by the Department of Management Services or if the
  213  Department of Revenue or the Department of Financial Services
  214  determines its interests may be adversely affected by the
  215  hearing.
  216         1. If the administrative law judge recommends in favor of
  217  the department, the department shall perform an actuarial
  218  review, prepare the statement of actuarial impact, or collect
  219  the requested material information. The cost to the department
  220  of performing the such actuarial review, preparing the
  221  statement, or collecting the requested material information
  222  shall be charged to the affected governmental entity whose of
  223  which the employees are covered by the retirement system or
  224  plan. If payment of such costs is not received by the department
  225  within 60 days after receipt by the affected governmental entity
  226  receives of the request for payment, the department shall
  227  certify to the Department of Revenue and the Department of
  228  Financial Services the amount due, and the Department of Revenue
  229  and the Department of Financial Services shall pay such amount
  230  to the Department of Management Services from any funds not
  231  pledged for satisfaction of bond debt service which are payable
  232  to the affected governmental entity of which the employees are
  233  covered by the retirement system or plan.
  234         2. If the administrative law judge recommends in favor of
  235  the affected governmental entity and the department performs an
  236  actuarial review, prepares the statement of actuarial impact, or
  237  collects the requested material information, the cost to the
  238  department of performing the actuarial review, preparing the
  239  statement, or collecting the requested material information
  240  shall be paid by the Department of Management Services.
  241         (d)(b) In the case of an affected special district, the
  242  Department of Management Services shall also notify the
  243  Department of Community Affairs. Upon receipt of notification,
  244  the Department of Community Affairs shall proceed pursuant to
  245  the provisions of s. 189.421 with regard to the special
  246  district.
  247         1.Failure of a special district to provide a required
  248  report or statement, to make appropriate adjustments, or to
  249  provide additional material information after the procedures
  250  specified in s. 189.421(1) are exhausted shall be deemed final
  251  action by the special district.
  252         2.The Department of Management Services may notify the
  253  Department of Community Affairs of those special districts that
  254  failed to come into compliance. Upon receipt of notification,
  255  the Department of Community Affairs shall proceed pursuant to s.
  256  189.421(4).
  257         Section 4. Section 129.01, Florida Statutes, is amended to
  258  read:
  259         129.01 Budget system established.—There is hereby
  260  established A budget system for the control of the finances of
  261  the boards of county commissioners of the several counties of
  262  the state is established, as follows:
  263         (1) A budget There shall be prepared, approved, adopted,
  264  and executed, as prescribed in this chapter, for the fiscal year
  265  ending September 30, 1952, and for each fiscal year. At a
  266  minimum, the budget must show for each fund, as thereafter, an
  267  annual budget for such funds as may be required by law and or by
  268  sound financial practices, budgeted revenues, and expenditures
  269  by organizational unit in detail consistent with the annual
  270  financial report required under s. 218.32(1) and generally
  271  accepted accounting principles. The budget shall control the
  272  levy of taxes and the expenditure of money for all county
  273  purposes during the ensuing fiscal year.
  274         (2) The Each budget must shall conform to the following
  275  general directions and requirements:
  276         (a) The budget must shall be prepared, summarized, and
  277  approved by the board of county commissioners of each county.
  278         (b) The budget must shall be balanced, so that; that is,
  279  the total of the estimated receipts available from taxation and
  280  other sources, including balances brought forward from prior
  281  fiscal years, equals shall equal the total of the appropriations
  282  for expenditures and reserves. It shall conform to the uniform
  283  classification of accounts prescribed by the appropriate state
  284  agency. The budgeted receipts must division of the budget shall
  285  include 95 percent of all receipts reasonably to be anticipated
  286  from all sources, including taxes to be levied, provided the
  287  percent anticipated from ad valorem levies is shall be as
  288  specified in s. 200.065(2)(a), and is 100 percent of the amount
  289  of the balances of both cash and liquid securities estimated to
  290  be brought forward at the beginning of the fiscal year. The
  291  appropriations must appropriation division of the budget shall
  292  include itemized appropriations for all expenditures authorized
  293  by law, contemplated to be made, or incurred for the benefit of
  294  the county during the said year and the provision for the
  295  reserves authorized by this chapter. Both the receipts and
  296  appropriations must appropriation divisions shall reflect the
  297  approximate division of expenditures between countywide
  298  expenditures and noncountywide expenditures and the division of
  299  county revenues derived from or on behalf of the county as a
  300  whole and county revenues derived from or on behalf of a
  301  municipal service taxing unit, special district included within
  302  the county budget, unincorporated area, service area, or program
  303  area, or otherwise not received for or on behalf of the county
  304  as a whole.
  305         (c) Provision may be made for the following reserves:
  306         1. A reserve for contingencies may be provided which does
  307  in a sum not to exceed 10 percent of the total appropriations of
  308  the budget.
  309         2. A reserve for cash balance to be carried over may be
  310  provided for the purpose of paying expenses from October 1 of
  311  the next ensuing fiscal year until the time when the revenues
  312  for that year are expected to be available. This reserve may be
  313  not be more than 20 percent of the total appropriations.
  314  However, receipts and balances of the budget; provided that for
  315  the bond interest and sinking fund budget, this reserve may not
  316  exceed be not more than the total maturities of debt, (both
  317  principal and interest), which that will occur during the next
  318  ensuing fiscal year, plus the sinking fund requirements,
  319  computed on a straight-line basis, for any outstanding
  320  obligations to be paid from the fund.
  321         (d) An appropriation for outstanding indebtedness shall
  322  be made to provide for the payment of vouchers that which have
  323  been incurred in and charged against the budget for the current
  324  year or a prior year, but that which are expected to be unpaid
  325  at the beginning of the next fiscal ensuing year for which the
  326  budget is being prepared. The appropriation for the payment of
  327  such vouchers shall be to made in the same fund in which for
  328  which the expenses were originally incurred.
  329         (e) Any surplus arising from an excess of the estimated
  330  cash balance over the estimated amount of unpaid obligations to
  331  be carried over in a fund at the end of the current fiscal year
  332  may be transferred to any of the other funds of the county, and
  333  the amount so transferred shall be budgeted as a receipt to such
  334  other funds. However, a; provided, that no such surplus:
  335         1. In a fund raised for debt service may not shall be
  336  transferred to another fund until, except to a fund raised for
  337  the same purposes in the same territory, unless the debt for
  338  which the fund was established of such territory has been
  339  extinguished., in which case it may be transferred to any other
  340  fund raised for that territory; provided, further, that no such
  341  surplus
  342         2. In a capital outlay reserve fund may not be transferred
  343  to another fund until such time as the projects for which the
  344  such capital outlay reserve fund was raised have been completed
  345  and all obligations paid.
  346         Section 5. Subsection (6) of section 129.02, Florida
  347  Statutes, is amended to read:
  348         129.02 Requisites of budgets.—Each budget shall conform to
  349  the following specific directions and requirements:
  350         (6) For each special district included within the county
  351  budget, the operating fund budget must show budgeted revenues
  352  and expenditures by organizational unit in detail consistent
  353  with the annual financial report required under s. 218.32(1).
  354  The amount available from taxation and other sources, including
  355  balances brought forward from prior fiscal years, must equal the
  356  total appropriations for expenditures and reserves. The budget
  357  must include shall contain an estimate of receipts by source and
  358  balances as provided herein, and an itemized estimate of
  359  expenditures necessary that will need to be incurred to carry on
  360  all functions and activities of the special district as now or
  361  hereafter provided by law, including and of the indebtedness of
  362  the special district and the provision for required reserves;
  363  also of the reserves for contingencies and the balances, as
  364  hereinbefore provided, which should be carried forward at the
  365  end of the year.
  366         Section 6. Section 129.021, Florida Statutes, is amended to
  367  read:
  368         129.021 County officer budget information.—Notwithstanding
  369  other provisions of law, the budgets of all county officers, as
  370  submitted to the board of county commissioners, must shall be in
  371  sufficient detail and contain such information as the board of
  372  county commissioners may require in furtherance of their powers
  373  and responsibilities provided in ss. 125.01(1)(q), and (r), and
  374  (v), 125.01(6), and (6) and 129.01(2)(b).
  375         Section 7. Subsection (3) of section 129.03, Florida
  376  Statutes, is amended to read:
  377         129.03 Preparation and adoption of budget.—
  378         (3) Within No later than 15 days after certification of
  379  value by the property appraiser pursuant to s. 200.065(1), the
  380  county budget officer, after tentatively ascertaining the
  381  proposed fiscal policies of the board for the next ensuing
  382  fiscal year, shall prepare and present to the board a tentative
  383  budget for the next ensuing fiscal year for each of the funds
  384  provided in this chapter, including all estimated receipts,
  385  taxes to be levied, and balances expected to be brought forward
  386  and all estimated expenditures, reserves, and balances to be
  387  carried over at the end of the year.
  388         (a) The board of county commissioners shall receive and
  389  examine the tentative budget for each fund and, subject to the
  390  notice and hearing requirements of s. 200.065, shall require
  391  such changes to be made as it deems shall deem necessary,;
  392  provided the budget remains shall remain in balance. The county
  393  budget officer’s estimates of receipts other than taxes, and of
  394  balances to be brought forward, may shall not be revised except
  395  by a resolution of the board, duly passed and spread on the
  396  minutes of the board. However, the board may allocate to any of
  397  the funds of the county any anticipated receipts, other than
  398  taxes levied for a particular fund, except receipts designated
  399  or received to be expended for a particular purpose.
  400         (b) Upon receipt of the tentative budgets and completion of
  401  any revisions made by the board, the board shall prepare a
  402  statement summarizing all of the adopted tentative budgets. The
  403  This summary statement must shall show, for each budget and the
  404  total of all budgets, the proposed tax millages, the balances,
  405  the reserves, and the total of each major classification of
  406  receipts and expenditures, classified according to the uniform
  407  classification of accounts adopted prescribed by the Department
  408  of Financial Services appropriate state agency. The board shall
  409  cause this summary statement to be advertised one time in a
  410  newspaper of general circulation published in the county, or by
  411  posting at the courthouse door if there is no such newspaper,
  412  and the advertisement must shall appear adjacent to the
  413  advertisement required pursuant to s. 200.065.
  414         (c) The board shall hold public hearings to adopt tentative
  415  and final budgets pursuant to s. 200.065. The hearings shall be
  416  primarily for the purpose of hearing requests and complaints
  417  from the public regarding the budgets and the proposed tax
  418  levies and for explaining the budget and any proposed or adopted
  419  amendments thereto, if any. The tentative and adopted tentative
  420  budgets must be posted on the county’s official website at least
  421  2 days before the public hearings to consider such budgets. The
  422  final budget must be posted on the website within 5 days after
  423  adoption. The tentative budgets, adopted tentative budgets, and
  424  final budgets shall be filed in the office of the county auditor
  425  as a public record. Sufficient reference in words and figures to
  426  identify the particular transactions shall be made in the
  427  minutes of the board to record its actions with reference to the
  428  budgets.
  429         Section 8. Subsection (1) and paragraphs (a) and (f) of
  430  subsection (2) of section 129.06, Florida Statutes, are amended
  431  to read:
  432         129.06 Execution and amendment of budget.—
  433         (1) Upon the final adoption of the budgets as provided in
  434  this chapter, the budgets so adopted must shall regulate the
  435  expenditures of the county and each special district included
  436  within the county budget, and the itemized estimates of
  437  expenditures must shall have the effect of fixed appropriations
  438  and may shall not be amended, altered, or exceeded except as
  439  provided in this chapter.
  440         (a) The modified-accrual basis or accrual basis of
  441  accounting must be followed for all funds in accordance with
  442  generally accepted accounting principles.
  443         (b) The cost of the investments provided in this chapter,
  444  or the receipts from their sale or redemption, may must not be
  445  treated as expense or income, and but the investments on hand at
  446  the beginning or end of each fiscal year must be carried as
  447  separate items at cost in the fund balances; however, the
  448  amounts of profit or loss received on their sale must be treated
  449  as income or expense, as applicable the case may be.
  450         (2) The board at any time within a fiscal year may amend a
  451  budget for that year, and may within the first 60 days of a
  452  fiscal year amend the budget for the prior fiscal year, as
  453  follows:
  454         (a) Appropriations for expenditures within in any fund may
  455  be decreased or and other appropriations in the same fund
  456  correspondingly increased by motion recorded in the minutes,
  457  provided that the total of the appropriations of the fund does
  458  not change may not be changed. The board of county
  459  commissioners, however, may establish procedures by which the
  460  designated budget officer may authorize certain
  461  intradepartmental budget amendments, provided that the total
  462  appropriations appropriation of the fund does not change
  463  department may not be changed.
  464         (f) Unless otherwise prohibited by law, if an amendment to
  465  a budget is required for a purpose not specifically authorized
  466  in paragraphs (a)-(e), unless otherwise prohibited by law, the
  467  amendment may be authorized by resolution or ordinance of the
  468  board of county commissioners adopted following a public
  469  hearing.
  470         1. The public hearing must be advertised at least 2 days,
  471  but not more than 5 days, before the date of the hearing. The
  472  advertisement must appear in a newspaper of paid general
  473  circulation and must identify the name of the taxing authority,
  474  the date, place, and time of the hearing, and the purpose of the
  475  hearing. The advertisement must also identify each budgetary
  476  fund to be amended, the source of the funds, the use of the
  477  funds, and the total amount of each fund’s appropriations
  478  budget.
  479         2.If the board amends the budget pursuant to this
  480  paragraph, the adopted amendment must be posted on the county’s
  481  official website within 5 days after adoption.
  482         Section 9. Section 129.07, Florida Statutes, is amended to
  483  read:
  484         129.07 Unlawful to exceed the budget; certain contracts
  485  void; commissioners contracting excess indebtedness personally
  486  liable.—It is unlawful for The board of county commissioners may
  487  not to expend or enter into a contract requiring expenditures
  488  for the expenditure in any fiscal year for more than the amount
  489  of appropriations budgeted in each fund’s budget, except as
  490  provided herein, and in no case shall the total appropriations
  491  of any budget may not be exceeded, except as provided in s.
  492  129.06., and Any indebtedness contracted for any purpose against
  493  either of the funds enumerated in this chapter or for any
  494  purpose, the expenditure for which is chargeable to either of
  495  the said funds, is shall be null and void, and no suit may or
  496  suits shall be prosecuted in any court in this state for the
  497  collection of such indebtedness. same, and The members of the
  498  board of county commissioners voting for and contracting for
  499  such indebtedness amounts and the bonds of such members of said
  500  boards also shall be liable for any the excess indebtedness so
  501  contracted for.
  502         Section 10. Section 129.201, Florida Statutes, is amended
  503  to read:
  504         129.201 Budget of supervisor of elections; manner and time
  505  of preparation and presentation.—
  506         (1) Pursuant to ss. 129.01 and s. 129.03(2), each
  507  supervisor of elections shall annually prepare and submit
  508  certify to the board of county commissioners, or county budget
  509  commission if there is one in the county, a proposed budget for
  510  carrying out the powers, duties, and operations of income and
  511  expenditures to fulfill the duties, responsibilities, and
  512  operation of the office of the supervisor of elections for the
  513  next ensuing fiscal year of the county. The fiscal year of the
  514  supervisor of elections commences shall commence on October 1 of
  515  each year and ends shall end on September 30 of the following
  516  year.
  517         (2)(a)Within the functional category and object code,
  518  expenditures shall be itemized in accordance with the uniform
  519  accounting system prescribed by the Department of Financial
  520  Services Each expenditure item in the budget for the supervisor
  521  of elections shall be itemized generally as follows:
  522         (a)1.Personnel services. Compensation for the supervisor
  523  of elections and all other personnel of the office.
  524         (b)2. Operating expenses.
  525         (c)3. Capital outlay.
  526         (d)4.Nonoperating disbursements and contingency reserves.
  527  Contingencies and transfers.
  528         (b)To the extent appropriate, the budget shall be further
  529  itemized in conformance with the Uniform Accounting System for
  530  Local Units of Government in Florida adopted by rule of the
  531  Chief Financial Officer.
  532         (3) The supervisor of elections shall furnish to the board
  533  of county commissioners or the county budget commission all
  534  relevant and pertinent information that the which such board or
  535  commission deems shall deem necessary.
  536         (4) The board or commission, as appropriate the case may
  537  be, may require the supervisor of elections to correct
  538  mathematical, mechanical, factual, and clerical errors and
  539  errors of form in the proposed budget. At the hearings held
  540  pursuant to s. 200.065, the board or commission may amend,
  541  modify, increase, or reduce any or all items of expenditure in
  542  the proposed budget; and, as amended, modified, increased, or
  543  reduced, such budget shall be approved by the board or
  544  commission, which must provide giving written notice of its
  545  action to specific items amended, modified, increased, or
  546  reduced.
  547         (5) The board or commission shall include in the county
  548  budget the items of proposed expenditures as set forth in the
  549  budget which are required by this section to be submitted, after
  550  the budget has been reviewed and approved. The board or
  551  commission shall include the supervisor of elections’ reserve
  552  for contingencies provided herein in the general county budget’s
  553  reserve for contingencies account in the general county budget.
  554         (6) The supervisor of elections’ reserve for contingencies
  555  is in the budget of a supervisor of elections shall be governed
  556  by the same provisions governing the amount and use of the
  557  reserve for contingencies appropriated in the county budget.
  558         (7) The proposed budget shall be submitted to the board of
  559  county commissioners or county budget commission pursuant to s.
  560  129.03(2), and the budget shall be included by the board or
  561  commission in the general county budget.
  562         (8) The items placed in the budget of the board are
  563  pursuant to this act shall be subject to the same provisions of
  564  law as the county annual budget; however, an no amendment may be
  565  made to the appropriations of the office of the supervisor of
  566  elections may not be made without due notice of the change to
  567  the supervisor of elections.
  568         (9) The budget of the supervisor of elections may be
  569  increased by the board of county commissioners to cover such
  570  expenses for emergencies and unanticipated expenses as are
  571  recommended and justified by the supervisor of elections.
  572         Section 11. Section 166.241, Florida Statutes, is amended
  573  to read:
  574         166.241 Fiscal years, appropriations, budgets, and budget
  575  amendments.—
  576         (1) Each municipality shall establish make provision for
  577  establishing a fiscal year beginning October 1 of each year and
  578  ending September 30 of the following year.
  579         (2) The governing body of each municipality shall adopt a
  580  budget each fiscal year. The budget must be adopted by ordinance
  581  or resolution unless otherwise specified in the respective
  582  municipality’s charter. The amount available from taxation and
  583  other sources, including balances brought forward amounts
  584  carried over from prior fiscal years, must equal the total
  585  appropriations for expenditures and reserves. At a minimum, the
  586  adopted budget must show for each fund, as required by law and
  587  sound financial practices, budgeted revenues and expenditures by
  588  organizational unit in detail consistent with the annual
  589  financial report required under s. 218.32(1). The adopted budget
  590  must regulate expenditures of the municipality, and an it is
  591  unlawful for any officer of a municipal government may not to
  592  expend or contract for expenditures in any fiscal year except
  593  pursuant to the adopted budget in pursuance of budgeted
  594  appropriations.
  595         (3)The tentative and adopted tentative budgets must be
  596  posted on the municipality’s official website before the public
  597  hearings, held pursuant to s. 200.065 or other law, to consider
  598  such budgets. The final adopted budget must be posted on the
  599  municipality’s official website within 5 days after adoption. If
  600  the municipality does not operate an official website, the
  601  tentative budget, adopted tentative budget, and final budget
  602  must be posted on the website of the county or counties in which
  603  the municipality is located.
  604         (4)(3) The governing body of each municipality at any time
  605  within a fiscal year or within up to 60 days following the end
  606  of the fiscal year may amend a budget for that year as follows:
  607         (a) Appropriations for expenditures within a fund may be
  608  decreased or increased by motion recorded in the minutes if,
  609  provided that the total of the appropriations of the fund is not
  610  changed.
  611         (b) The governing body may establish procedures by which
  612  the designated budget officer may authorize certain budget
  613  amendments if within a department, provided that the total of
  614  the appropriations of the fund department is not changed.
  615         (c) If a budget amendment is required for a purpose not
  616  specifically authorized in paragraph (a) or paragraph (b), the
  617  budget amendment must be adopted in the same manner as the
  618  original budget unless otherwise specified in the municipality’s
  619  charter of the respective municipality.
  620         (5)If the governing body of a municipality amends the
  621  budget pursuant to paragraph (4)(c), the adopted amendment must
  622  be posted on the official website of the municipality within 5
  623  days after adoption. If the municipality does not operate an
  624  official website, the amendment must be posted on the website of
  625  the county or counties in which the municipality is located.
  626         Section 12. Paragraph (a) of subsection (1) of section
  627  189.4044, Florida Statutes, is amended to read:
  628         189.4044 Special procedures for inactive districts.—
  629         (1) The department shall declare inactive any special
  630  district in this state by documenting that:
  631         (a) The special district meets one of the following
  632  criteria:
  633         1. The registered agent of the district, the chair of the
  634  governing body of the district, or the governing body of the
  635  appropriate local general-purpose government notifies the
  636  department in writing that the district has taken no action for
  637  2 or more years;
  638         2. Following an inquiry from the department, the registered
  639  agent of the district, the chair of the governing body of the
  640  district, or the governing body of the appropriate local
  641  general-purpose government notifies the department in writing
  642  that the district has not had a governing board or a sufficient
  643  number of governing board members to constitute a quorum for 2
  644  or more years or the registered agent of the district, the chair
  645  of the governing body of the district, or the governing body of
  646  the appropriate local general-purpose government fails to
  647  respond to the department’s inquiry within 21 days; or
  648         3. The department determines, pursuant to s. 189.421, that
  649  the district has failed to file any of the reports listed in s.
  650  189.419.
  651         4.The district has not had a registered office and agent
  652  on file with the department for 1 or more years.
  653         Section 13. Subsection (1) of section 189.412, Florida
  654  Statutes, is amended to read:
  655         189.412 Special District Information Program; duties and
  656  responsibilities.—The Special District Information Program of
  657  the Department of Community Affairs is created and has the
  658  following special duties:
  659         (1) The collection and maintenance of special district
  660  noncompliance status reports from the Department of Management
  661  Services, the Department of Financial Services, the Division of
  662  Bond Finance of the State Board of Administration, and the
  663  Auditor General, and the Legislative Auditing Committee, for the
  664  reporting required in ss. 112.63, 218.32, 218.38, and 218.39.
  665  The noncompliance reports must list those special districts that
  666  did not comply with the statutory reporting requirements.
  667         Section 14. Subsections (3) through (7) of section 189.418,
  668  Florida Statutes, are amended to read:
  669         189.418 Reports; budgets; audits.—
  670         (3) The governing body of each special district shall adopt
  671  a budget by resolution each fiscal year. The total amount
  672  available from taxation and other sources, including balances
  673  brought forward amounts carried over from prior fiscal years,
  674  must equal the total of appropriations for expenditures and
  675  reserves. At a minimum, the adopted budget must show for each
  676  fund, as required by law and sound financial practices, budgeted
  677  revenues and expenditures by organizational unit in detail
  678  consistent with the annual financial report required under s.
  679  218.32(1). The adopted budget must regulate expenditures of the
  680  special district, and an it is unlawful for any officer of a
  681  special district may not to expend or contract for expenditures
  682  in any fiscal year except pursuant to the adopted budget in
  683  pursuance of budgeted appropriations.
  684         (4)The tentative and adopted tentative budgets must be
  685  posted on the special district’s official website before the
  686  budget hearings, held pursuant to s. 200.065 or other law, to
  687  consider such budgets. The final adopted budget must be posted
  688  on the special district’s official website within 5 days after
  689  adoption. If the special district does not operate an official
  690  website, the tentative budget, adopted tentative budget, and
  691  final budget must be posted on the website of the local general
  692  purpose government or governments in which the special district
  693  is located or the local governing authority to which the
  694  district is dependent. This subsection and subsection (3) do not
  695  apply to water management districts as defined within s.
  696  373.019.
  697         (5)(4) The proposed budget of a dependent special district
  698  must shall be presented in accordance with generally accepted
  699  accounting principles, contained within the general budget of
  700  the local governing authority to which it is dependent, and be
  701  clearly stated as the budget of the dependent district. However,
  702  with the concurrence of the local governing authority, a
  703  dependent district may be budgeted separately. The dependent
  704  district must provide any budget information requested by the
  705  local governing authority at the time and place designated by
  706  the local governing authority.
  707         (6)(5) The governing body of each special district at any
  708  time within a fiscal year or within up to 60 days following the
  709  end of the fiscal year may amend a budget for that year as
  710  follows:.
  711         (a) Appropriations for expenditures within a fund may be
  712  decreased or increased by motion recorded in the minutes if the
  713  total appropriations of the fund do not change.
  714         (b) The governing body may establish procedures by which
  715  the designated budget officer may authorize certain budget
  716  amendments if the total appropriations of the fund is not
  717  changed.
  718         (c) If a budget amendment is required for a purpose not
  719  specifically authorized in paragraph (a) or paragraph (b), the
  720  budget amendment must be adopted by resolution.
  721         (7)If the governing body of a special district amends the
  722  budget pursuant to paragraph (6)(c), the adopted amendment must
  723  be posted on the official website of the special district within
  724  5 days after adoption. If the special district does not operate
  725  an official website, the amendment must be posted on the website
  726  of the local general-purpose government or governments in which
  727  the special district is located or the local governing authority
  728  to which the district is dependent.
  729         (8)(6) A local general-purpose government governing
  730  authority may, in its discretion, review the budget or tax levy
  731  of any special district located solely within its boundaries.
  732         (9)All special districts must comply with the financial
  733  reporting requirements of ss. 218.32 and 218.39. A local
  734  general-purpose government or governing authority may request,
  735  from any special district located solely within its boundaries,
  736  financial information in order to comply with its reporting
  737  requirements under ss. 218.32 and 218.39. The special district
  738  must cooperate with such request and provide the financial
  739  information at the time and place designated by the local
  740  general-purpose government or governing authority.
  741         (10)(7) All reports or information required to be filed
  742  with a local general-purpose government or governing authority
  743  under ss. 189.415, 189.416, and 189.417, and subsection (8) this
  744  section shall:
  745         (a) If When the local general-purpose government or
  746  governing authority is a county, be filed with the clerk of the
  747  board of county commissioners.
  748         (b) If When the district is a multicounty district, be
  749  filed with the clerk of the county commission in each county.
  750         (c) If When the local general-purpose government or
  751  governing authority is a municipality, be filed at the place
  752  designated by the municipal governing body.
  753         Section 15. Section 189.419, Florida Statutes, is amended
  754  to read:
  755         189.419 Effect of failure to file certain reports or
  756  information.—
  757         (1) If an independent a special district fails to file the
  758  reports or information required under s. 189.415, s. 189.416, or
  759  s. 189.417, or s. 189.418(9) with the local general-purpose
  760  government or governments in which it is located governing
  761  authority, the person authorized to receive and read the reports
  762  or information or the local general-purpose government shall
  763  notify the district’s registered agent and the appropriate local
  764  governing authority or authorities. If requested by the
  765  district, the local general-purpose government governing
  766  authority shall grant an extension of time of up to 30 days for
  767  filing the required reports or information.
  768         (2) If the governing body of at any time the local general
  769  purpose government or governments governing authority or
  770  authorities or the board of county commissioners determines that
  771  there has been an unjustified failure to file these the reports
  772  or information described in subsection (1), it may notify the
  773  department, and the department may proceed pursuant to s.
  774  189.421(1).
  775         (2)If a dependent special district fails to file the
  776  reports or information required under s. 189.416, s. 189.417, or
  777  s. 189.418(9) with the local governing authority to which it is
  778  dependent, the local governing authority shall take whatever
  779  steps it deems necessary to enforce the special district’s
  780  accountability. Such steps may include, as authorized,
  781  withholding funds, removing governing board members at will,
  782  vetoing the special district’s budget, conducting the oversight
  783  review process set forth in s. 189.428, or amending, merging, or
  784  dissolving the special district in accordance with the
  785  provisions contained in the ordinance that created the dependent
  786  special district.
  787         (3) If a special district fails to file the reports or
  788  information required under s. 112.63, s. 218.32, s. 218.38, or
  789  s. 218.39 with the appropriate state agency, the agency shall
  790  notify the department, and the department shall send a certified
  791  technical assistance letter to the special district which
  792  summarizes the requirements and encourages the special district
  793  to take steps to prevent the noncompliance from reoccurring
  794  proceed pursuant to s. 189.421.
  795         (4)If a special district fails to file the reports or
  796  information required under s. 112.63 with the appropriate state
  797  agency, the agency shall notify the department and the
  798  department shall proceed pursuant to s. 189.421(1).
  799         (5)If a special district fails to file the reports or
  800  information required under s. 218.32 or s. 218.39 with the
  801  appropriate state agency or office, the state agency or office
  802  shall, and the Legislative Auditing Committee may, notify the
  803  department and the department shall proceed pursuant to s.
  804  189.421.
  805         Section 16. Section 189.421, Florida Statutes, is amended
  806  to read:
  807         189.421 Failure of district to disclose financial reports.—
  808         (1)(a)If When notified pursuant to s. 189.419(1), (4), or
  809  (5) 189.419, the department shall attempt to assist a special
  810  district in complying to comply with its financial reporting
  811  requirements by sending a certified letter to the special
  812  district, and, if the special district is dependent, sending a
  813  copy of that the letter to the chair of the governing body of
  814  the local governing authority. The letter must include general
  815  purpose government, which includes the following: a description
  816  of the required report, including statutory submission
  817  deadlines, a contact telephone number for technical assistance
  818  to help the special district comply, a 60-day deadline extension
  819  of time for filing the required report with the appropriate
  820  entity, the address where the report must be filed, and an
  821  explanation of the penalties for noncompliance.
  822         (b)A special district that is unable to meet the 60-day
  823  reporting deadline must provide written notice to the department
  824  before the expiration of the deadline stating the reason the
  825  special district is unable to comply with the deadline, the
  826  steps the special district is taking to prevent the
  827  noncompliance from reoccurring, and the estimated date that the
  828  special district will file the report with the appropriate
  829  agency. The district’s written response does not constitute an
  830  extension by the department; however, the department shall
  831  forward the written response as follows:
  832         1.If the written response refers to the reports required
  833  under s. 218.32 or s. 218.39, forward the written response to
  834  the Legislative Auditing Committee for its consideration in
  835  determining whether the special district should be subject to
  836  further state action in accordance with s. 11.40(5)(b).
  837         2.If the written response refers to the reports or
  838  information requirements listed in s. 189.419(1), forward the
  839  written response to the local general-purpose government or
  840  governments for its consideration in determining whether the
  841  oversight review process set forth in s. 189.428 should be
  842  undertaken.
  843         3.If the written response refers to the reports or
  844  information required under s. 112.63, forward the written
  845  response to the Department of Management Services for its
  846  consideration in determining whether the special district should
  847  be subject to further state action in accordance with s.
  848  112.63(4)(d)2. The department may grant an additional 30-day
  849  extension of time if requested to do so in writing by the
  850  special district. The department shall notify the appropriate
  851  entity of the new extension of time. In the case of a special
  852  district that did not timely file the reports or information
  853  required by s. 218.38, the department shall send a certified
  854  technical assistance letter to the special district which
  855  summarizes the requirements and encourages the special district
  856  to take steps to prevent the noncompliance from reoccurring.
  857         (2) Failure of a special district to comply with the
  858  actuarial and financial reporting requirements under s. 112.63,
  859  s. 218.32, or s. 218.39 after the procedures of subsection (1)
  860  are exhausted shall be deemed final action of the special
  861  district. The actuarial and financial reporting requirements are
  862  declared to be essential requirements of law. Remedy for
  863  noncompliance shall be by writ of certiorari as set forth in
  864  subsection (4) (3).
  865         (3) Pursuant to s. 11.40(5)(b), the Legislative Auditing
  866  Committee shall notify the department of those districts that
  867  fail failed to file the required reports report. If the
  868  procedures described in subsection (1) have not yet been
  869  initiated, the department shall initiate such procedures upon
  870  receiving the notice from the Legislative Auditing Committee.
  871  Otherwise, within 60 30 days after receiving such this notice,
  872  or within 60 30 days after the expiration of the 60-day deadline
  873  extension date provided in subsection (1), whichever occurs
  874  later, the department, shall proceed as follows: notwithstanding
  875  the provisions of chapter 120, the department shall file a
  876  petition for writ of certiorari with the circuit court. Venue
  877  for all actions pursuant to this subsection is shall be in Leon
  878  County. The court shall award the prevailing party attorney’s
  879  fees and costs in all cases filed pursuant to this section
  880  unless affirmatively waived by all parties. A writ of certiorari
  881  shall be issued unless a respondent establishes that the
  882  notification of the Legislative Auditing Committee was issued as
  883  a result of material error. Proceedings under this subsection
  884  shall otherwise be governed by the Rules of Appellate Procedure.
  885         (4)Pursuant to s. 112.63(4)(d)2., the Department of
  886  Management Services may notify the department of those special
  887  districts that have failed to file the required adjustments,
  888  additional information, or report or statement after the
  889  procedures of subsection (1) have been exhausted. Within 60 days
  890  after receiving such notice or within 60 days after the 60-day
  891  deadline provided in subsection (1), whichever occurs later, the
  892  department, notwithstanding chapter 120, shall file a petition
  893  for writ of certiorari with the circuit court. Venue for all
  894  actions pursuant to this subsection is in Leon County. The court
  895  shall award the prevailing party attorney’s fees and costs in
  896  all cases filed pursuant to this section unless affirmatively
  897  waived by all parties. A writ of certiorari shall be issued
  898  unless a respondent establishes that the notification of the
  899  Department of Management Services was issued as a result of
  900  material error. Proceedings under this subsection are otherwise
  901  governed by the Rules of Appellate Procedure.
  902         Section 17. Subsection (6) is added to section 195.087,
  903  Florida Statutes, to read:
  904         195.087 Property appraisers and tax collectors to submit
  905  budgets to Department of Revenue.—
  906         (6)The final approved budget of each property appraiser
  907  and tax collector must be posted on the county’s official
  908  website within 5 days of adoption of the county’s budget. The
  909  final approved budget of each property appraiser and tax
  910  collector may be included in the county’s budget.
  911         Section 18. Paragraphs (d), (e), and (f) of subsection (1)
  912  of section 218.32, Florida Statutes, are amended, and paragraph
  913  (g) is added to that subsection, to read:
  914         218.32 Annual financial reports; local governmental
  915  entities.—
  916         (1)
  917         (d) Each local governmental entity that is required to
  918  provide for an audit under in accordance with s. 218.39(1) must
  919  submit the annual financial report with the audit report. a copy
  920  of the audit report and annual financial report must be
  921  submitted to the department within 45 days after the completion
  922  of the audit report but no later than 9 12 months after the end
  923  of the fiscal year.
  924         (e) Each local governmental entity that is not required to
  925  provide for an audit under report in accordance with s. 218.39
  926  must submit the annual financial report to the department no
  927  later than 9 months after the end of the fiscal April 30 of each
  928  year. The department shall consult with the Auditor General in
  929  the development of the format of annual financial reports
  930  submitted pursuant to this paragraph. The format must shall
  931  include balance sheet information used to be utilized by the
  932  Auditor General pursuant to s. 11.45(7)(f). The department must
  933  forward the financial information contained within the these
  934  entities’ annual financial reports to the Auditor General in
  935  electronic form. This paragraph does not apply to housing
  936  authorities created under chapter 421.
  937         (f) If the department does not receive a completed annual
  938  financial report from a local governmental entity within the
  939  required period, it shall notify the Legislative Auditing
  940  Committee and the Special District Information Program of the
  941  Department of Community Affairs of the local governmental
  942  entity’s failure to comply with the reporting requirements. The
  943  committee shall proceed in accordance with s. 11.40(5).
  944         (g)Each local governmental entity’s website must provide a
  945  link to the department’s website to view the entity’s annual
  946  financial report submitted to the department pursuant to this
  947  section. If the local governmental entity does not have an
  948  official website, the county government’s website must provide
  949  the required link for the local governmental entity.
  950         Section 19. Section 218.35, Florida Statutes, is amended to
  951  read:
  952         218.35 County fee officers; financial matters.—
  953         (1) Each county fee officer shall establish an annual
  954  budget for carrying out the powers, duties, and operations of
  955  his or her office for the next county fiscal year which shall
  956  clearly reflect the revenues available to said office and the
  957  functions for which money is to be expended. The budget must
  958  shall be balanced so that; that is, the total of estimated
  959  receipts, including balances brought forward, equals shall equal
  960  the total of estimated expenditures and reserves. The budgeting
  961  of segregated funds must shall be made in a such manner that
  962  retains the relation between program and revenue source, as
  963  provided by law is retained.
  964         (2) The clerk of the circuit court, functioning in his or
  965  her capacity as clerk of the circuit and county courts and as
  966  clerk of the board of county commissioners, shall prepare his or
  967  her budget in two parts:
  968         (a) The budget for funds necessary to perform court-related
  969  functions as provided for in s. 28.36, which shall detail the
  970  methodologies used to apportion costs between court-related and
  971  non-court-related functions performed by the clerk.
  972         (b) The budget relating to the requirements of the clerk as
  973  clerk of the board of county commissioners, county auditor, and
  974  custodian or treasurer of all county funds and other county
  975  related duties, which shall be annually prepared and submitted
  976  to the board of county commissioners pursuant to s. 129.03(2),
  977  for each fiscal year. Within the functional category and object
  978  code, expenditures shall be itemized in accordance with the
  979  uniform accounting system prescribed by the Department of
  980  Financial Services as follows:
  981         1.Personnel services.
  982         2.Operating expenses.
  983         3.Capital outlay.
  984         4.Nonoperating disbursements and contingency reserves.
  985         (3)The final approved budget of the clerk of the circuit
  986  court must be posted on the county’s official website within 5
  987  days after adoption. The final approved budget of the clerk of
  988  the circuit court may be included in the county’s budget.
  989         (4)(3) Each county fee officer shall establish make
  990  provision for establishing a fiscal year beginning October 1 and
  991  ending September 30 of the following year, and shall report his
  992  or her finances annually upon the close of each fiscal year to
  993  the county fiscal officer for inclusion in the annual financial
  994  report by the county.
  995         (5)(4) The proposed budget of a county fee officer shall be
  996  filed with the clerk of the county governing authority by
  997  September 1 preceding the fiscal year for the budget, except for
  998  the budget prepared by the clerk of the circuit court for court
  999  related functions as provided in s. 28.36.
 1000         Section 20. Section 218.39, Florida Statutes, is amended to
 1001  read:
 1002         218.39 Annual financial audit reports.—
 1003         (1) If, by the first day in any fiscal year, a local
 1004  governmental entity, district school board, charter school, or
 1005  charter technical career center has not been notified that a
 1006  financial audit for that fiscal year will be performed by the
 1007  Auditor General, each of the following entities shall have an
 1008  annual financial audit of its accounts and records completed
 1009  within 9 12 months after the end of its fiscal year by an
 1010  independent certified public accountant retained by it and paid
 1011  from its public funds:
 1012         (a) Each county.
 1013         (b) Any municipality with revenues or the total of
 1014  expenditures and expenses in excess of $250,000.
 1015         (c) Any special district with revenues or the total of
 1016  expenditures and expenses in excess of $100,000.
 1017         (d) Each district school board.
 1018         (e) Each charter school established under s. 1002.33.
 1019         (f) Each charter technical center established under s.
 1020  1002.34.
 1021         (g) Each municipality with revenues or the total of
 1022  expenditures and expenses between $100,000 and $250,000 that has
 1023  not been subject to a financial audit pursuant to this
 1024  subsection for the 2 preceding fiscal years.
 1025         (h) Each special district with revenues or the total of
 1026  expenditures and expenses between $50,000 and $100,000 that has
 1027  not been subject to a financial audit pursuant to this
 1028  subsection for the 2 preceding fiscal years.
 1029         (2) The county audit report must shall be a single document
 1030  that includes a financial audit of the county as a whole and,
 1031  for each county agency other than a board of county
 1032  commissioners, an audit of its financial accounts and records,
 1033  including reports on compliance and internal control, management
 1034  letters, and financial statements as required by rules adopted
 1035  by the Auditor General. In addition to such requirements, if a
 1036  board of county commissioners elects to have a separate audit of
 1037  its financial accounts and records in the manner required by
 1038  rules adopted by the Auditor General for other county agencies,
 1039  the such separate audit must shall be included in the county
 1040  audit report.
 1041         (3)(a) A dependent special district may provide make
 1042  provision for an annual financial audit by being included in
 1043  within the audit of the another local governmental entity upon
 1044  which it is dependent. An independent special district may not
 1045  make provision for an annual financial audit by being included
 1046  in within the audit of another local governmental entity.
 1047         (b) A special district that is a component unit, as defined
 1048  by generally accepted accounting principles, of a local
 1049  governmental entity shall provide the local governmental entity,
 1050  within a reasonable time period as established by the local
 1051  governmental entity, with financial information necessary to
 1052  comply with this section. The failure of a component unit to
 1053  provide this financial information must be noted in the annual
 1054  financial audit report of the local governmental entity.
 1055         (4) A management letter shall be prepared and included as a
 1056  part of each financial audit report.
 1057         (5) At the conclusion of the audit, the auditor shall
 1058  discuss with the chair of the governing body of the each local
 1059  governmental entity or the chair’s designee, or with the elected
 1060  official of each county agency or with the elected official’s
 1061  designee, or with the chair of the district school board or the
 1062  chair’s designee, or with the chair of the board of the charter
 1063  school or the chair’s designee, or with the chair of the board
 1064  of the charter technical career center or the chair’s designee,
 1065  as appropriate, all of the auditor’s comments that will be
 1066  included in the audit report. If the officer is not available to
 1067  discuss the auditor’s comments, their discussion is presumed
 1068  when the comments are delivered in writing to his or her office.
 1069  The auditor shall notify each member of the governing body of a
 1070  local governmental entity, district school board, charter
 1071  school, or charter technical career center for which
 1072  deteriorating financial conditions exist that may cause a
 1073  condition described in s. 218.503(1) to occur if actions are not
 1074  taken to address such conditions.
 1075         (6) The officer’s written statement of explanation or
 1076  rebuttal concerning the auditor’s findings, including corrective
 1077  action to be taken, must be filed with the governing body of the
 1078  local governmental entity, district school board, charter
 1079  school, or charter technical career center within 30 days after
 1080  the delivery of the auditor’s findings.
 1081         (7)All audits conducted pursuant to this section must be
 1082  conducted in accordance with the rules of the Auditor General
 1083  adopted pursuant to s. 11.45. Upon completion of the audit, the
 1084  auditor shall prepare an audit report in accordance with the
 1085  rules of the Auditor General. The audit report shall be filed
 1086  with the Auditor General within 45 days after delivery of the
 1087  audit report to the governing body of the audited entity, but no
 1088  later than 9 months after the end of the audited entity’s fiscal
 1089  year. The audit report must include a written statement
 1090  describing corrective actions to be taken in response to each of
 1091  the auditor’s recommendations included in the audit report.
 1092         (8) The Auditor General shall notify the Legislative
 1093  Auditing Committee of any audit report prepared pursuant to this
 1094  section which indicates that an audited entity has failed to
 1095  take full corrective action in response to a recommendation that
 1096  was included in the two preceding financial audit reports. The
 1097  committee may direct the governing body of the audited entity to
 1098  provide a written statement to the committee explaining why full
 1099  corrective action has not been taken or, if the governing body
 1100  intends to take full corrective action, describing the
 1101  corrective action to be taken and when it will occur. If the
 1102  committee determines that the written statement is not
 1103  sufficient, it may require the chair of the governing body of
 1104  the local governmental entity or the chair’s designee, the
 1105  elected official of each county agency or the elected official’s
 1106  designee, the chair of the district school board or the chair’s
 1107  designee, the chair of the board of the charter school or the
 1108  chair’s designee, or the chair of the board of the charter
 1109  technical career center or the chair’s designee, as appropriate,
 1110  to appear before the committee. If the committee determines that
 1111  an audited entity has failed to take full corrective action for
 1112  which there is no justifiable reason for not taking such action,
 1113  or has failed to comply with committee requests made pursuant to
 1114  this section, the committee may proceed in accordance with s.
 1115  11.40(5).
 1116         (9)(7) The predecessor auditor of a district school board
 1117  shall provide the Auditor General access to the prior year’s
 1118  working papers in accordance with the Statements on Auditing
 1119  Standards, including documentation of planning, internal
 1120  control, audit results, and other matters of continuing
 1121  accounting and auditing significance, such as the working paper
 1122  analysis of balance sheet accounts and those relating to
 1123  contingencies.
 1124         (8) All audits conducted in accordance with this section
 1125  must be conducted in accordance with the rules of the Auditor
 1126  General promulgated pursuant to s. 11.45. All audit reports and
 1127  the officer’s written statement of explanation or rebuttal must
 1128  be submitted to the Auditor General within 45 days after
 1129  delivery of the audit report to the entity’s governing body, but
 1130  no later than 12 months after the end of the fiscal year.
 1131         (10)(9) Each charter school and charter technical career
 1132  center must file a copy of its audit report with the sponsoring
 1133  entity; the local district school board, if not the sponsoring
 1134  entity; the Auditor General; and with the Department of
 1135  Education.
 1136         (11)(10) This section does not apply to housing authorities
 1137  created under chapter 421.
 1138         (12)(11) Notwithstanding the provisions of any local law,
 1139  the provisions of this section shall govern.
 1140         Section 21. Paragraph (e) of subsection (1) of section
 1141  218.503, Florida Statutes, is amended to read:
 1142         218.503 Determination of financial emergency.—
 1143         (1) Local governmental entities, charter schools, charter
 1144  technical career centers, and district school boards shall be
 1145  subject to review and oversight by the Governor, the charter
 1146  school sponsor, the charter technical career center sponsor, or
 1147  the Commissioner of Education, as appropriate, when any one of
 1148  the following conditions occurs:
 1149         (e) A An unreserved or total fund balance or retained
 1150  earnings deficit in total or for that portion of fund balance
 1151  classified as neither restricted or nonspendable, or a
 1152  unrestricted or total or unrestricted net assets deficit, as
 1153  reported on the balance sheet or statement of net assets on the
 1154  general purpose or fund financial statements of entities
 1155  required to report under governmental financial reporting
 1156  standards, or on the basic financial statements of entities
 1157  required to report under not-for-profit financial reporting
 1158  standards, for which sufficient resources of the local
 1159  governmental entity, charter school, charter technical career
 1160  center, or district school board, as reported on the balance
 1161  sheet or statement of net assets on the general purpose or fund
 1162  financial statements, are not available to cover the deficit.
 1163  Resources available to cover reported deficits include fund
 1164  balance or net assets that are not otherwise restricted by
 1165  federal, state, or local laws, bond covenants, contractual
 1166  agreements, or other legal constraints. Property, plant, and
 1167  equipment Fixed or capital assets, the disposal of which would
 1168  impair the ability of a local governmental entity, charter
 1169  school, charter technical career center, or district school
 1170  board to carry out its functions, are not considered resources
 1171  available to cover reported deficits.
 1172         Section 22. Paragraph (c) of subsection (5) of section
 1173  373.536, Florida Statutes, is amended, and paragraph (c) is
 1174  added to subsection (6) of that section, to read:
 1175         373.536 District budget and hearing thereon.—
 1176         (5) TENTATIVE BUDGET CONTENTS AND SUBMISSION; REVIEW AND
 1177  APPROVAL.—
 1178         (c) Each water management district shall, by August 1 of
 1179  each year, submit for review a tentative budget to the Governor,
 1180  the President of the Senate, the Speaker of the House of
 1181  Representatives, the chairs of all legislative committees and
 1182  subcommittees with substantive or fiscal jurisdiction over water
 1183  management districts, as determined by the President of the
 1184  Senate or the Speaker of the House of Representatives as
 1185  applicable, the secretary of the department, and the governing
 1186  body of each county in which the district has jurisdiction or
 1187  derives any funds for the operations of the district. The
 1188  tentative budget must be posted on the water management
 1189  district’s official website at least 2 days before budget
 1190  hearings held pursuant to s. 200.065 or other law.
 1191         (6) FINAL BUDGET; ANNUAL AUDIT; CAPITAL IMPROVEMENTS PLAN;
 1192  WATER RESOURCE DEVELOPMENT WORK PROGRAM.—
 1193         (c)The final adopted budget must be posted on the water
 1194  management district’s official website within 5 days after
 1195  adoption.
 1196         Section 23. Subsections (1) and (5) of section 1011.03,
 1197  Florida Statutes, are amended, and subsection (6) is added to
 1198  that section, to read:
 1199         1011.03 Public hearings; budget to be submitted to
 1200  Department of Education.—
 1201         (1) Each district school board must cause a summary of its
 1202  tentative budget, including the proposed millage levies as
 1203  provided for by law, and graphs illustrating a historical
 1204  summary of financial and demographic data, to be advertised at
 1205  least once one time as a full-page advertisement in the
 1206  newspaper with the largest circulation published in the district
 1207  or to be posted at the courthouse door if there be no such
 1208  newspaper. The board shall post the summary of its tentative
 1209  budget on the district’s official website. If the district does
 1210  not operate an official website, the summary must be posted on
 1211  the website of the county in which the district is located.
 1212         (5) The board shall hold public hearings to adopt tentative
 1213  and final budgets pursuant to s. 200.065. The hearings shall be
 1214  primarily for the purpose of hearing requests and complaints
 1215  from the public regarding the budgets and the proposed tax
 1216  levies and for explaining the budget and proposed or adopted
 1217  amendments thereto, if any. The tentative and adopted tentative
 1218  budgets must be posted on the district’s official website 5 days
 1219  before the budget hearings held pursuant to s. 200.065 or other
 1220  law. Upon adoption, the final budget must be posted on the
 1221  district’s official website within 5 days after adoption. If the
 1222  district does not operate an official website, the tentative
 1223  budget, adopted tentative budget, and final budget must be
 1224  posted on the website of the county in which it is located. The
 1225  district school board shall then require the superintendent to
 1226  transmit forthwith two copies of the adopted budget to the
 1227  Department of Education for approval as prescribed by law and
 1228  rules of the State Board of Education.
 1229         (6)If the governing body of a district amends the budget,
 1230  the adopted amendment must be posted on the official website of
 1231  the district within 5 days after adoption. If the district does
 1232  not operate an official website, the amendment must be posted on
 1233  the website of the county in which it is located.
 1234         Section 24. Section 1011.051, Florida Statutes, is amended
 1235  to read:
 1236         1011.051 Guidelines for general funds.—The district school
 1237  board shall maintain a an unreserved general fund ending fund
 1238  balance that is sufficient to address normal contingencies.
 1239         (1) If at any time the portion of the unreserved general
 1240  fund’s ending fund fund balance classified as neither restricted
 1241  or nonspendable in the district’s approved operating budget is
 1242  projected to fall during the current fiscal year below 3 percent
 1243  of projected general fund revenues during the current fiscal
 1244  year, the superintendent shall provide written notification to
 1245  the district school board and the Commissioner of Education.
 1246         (2) If at any time the portion of the unreserved general
 1247  fund’s ending fund fund balance classified as neither restricted
 1248  or nonspendable in the district’s approved operating budget is
 1249  projected to fall during the current fiscal year below 2 percent
 1250  of projected general fund revenues during the current fiscal
 1251  year, the superintendent shall provide written notification to
 1252  the district school board and the Commissioner of Education.
 1253  Within 14 days after receiving such notification, if the
 1254  commissioner determines that the district does not have a plan
 1255  that is reasonably anticipated to avoid a financial emergency as
 1256  determined pursuant to s. 218.503, the commissioner shall
 1257  appoint a financial emergency board that shall operate
 1258  consistent with the requirements, powers, and duties specified
 1259  in s. 218.503(3)(g).
 1260         Section 25. Paragraph (a) of subsection (3) of section
 1261  1011.64, Florida Statutes, is amended to read:
 1262         1011.64 School district minimum classroom expenditure
 1263  requirements.—
 1264         (3)(a) Annually the Department of Education shall calculate
 1265  for each school district:
 1266         1. Total K-12 operating expenditures, which are defined as
 1267  the amount of total general fund expenditures for K-12 programs
 1268  as reported in accordance with the accounts and codes prescribed
 1269  in the most recent issuance of the Department of Education
 1270  publication entitled “Financial and Program Cost Accounting and
 1271  Reporting for Florida Schools” and as included in the most
 1272  recent annual financial report submitted to the Commissioner of
 1273  Education, less the student transportation revenue allocation
 1274  from the state appropriation for that purpose, amounts
 1275  transferred to other funds, and increases to the amount of the
 1276  general fund’s fund unreserved ending fund balance classified as
 1277  neither restricted or nonspendable when the total unreserved
 1278  ending fund balance classified as neither restricted or
 1279  nonspendable is in excess of 5 percent of the total general fund
 1280  revenues.
 1281         2. Expenditures for classroom instruction, which shall be
 1282  the sum of the general fund expenditures for K-12 instruction
 1283  and instructional staff training.
 1284         Section 26. This act shall take effect upon becoming a law.

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