January 28, 2021
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       CS for CS for SB 690                             First Engrossed
       
       
       
       
       
       
       
       
       2010690e1
       
    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; specifying the level of detail required for
   20         each fund in the budget; amending s. 129.02, F.S.;
   21         revising provisions relating to the preparation of
   22         special district budgets; specifying the level of
   23         detail required for each fund in the budget; amending
   24         s. 129.021, F.S.; conforming cross-references;
   25         amending s. 129.03, F.S.; deleting a time restriction
   26         on preparing and presenting a tentative county budget;
   27         requiring tentative county budgets to be posted on the
   28         county’s website; amending s. 129.06, F.S.; revising
   29         provisions relating to the execution and amendment of
   30         county budgets; requiring revised budgets to be posted
   31         on the county’s website; amending s. 129.07, F.S.;
   32         revising provisions relating to the prohibition
   33         against exceeding the county budget; amending s.
   34         129.201, F.S.; conforming and revising provisions
   35         relating to the budget of the supervisor of elections;
   36         specifying the level of detail required for each fund
   37         in the proposed budget; revising expenditure
   38         categories; amending s. 166.241, F.S.; revising
   39         provisions relating to the preparation or amendment of
   40         municipal budgets; specifying the level of detail for
   41         each fund in the budget; requiring such budgets and
   42         amendment to such budgets to be posted on the website
   43         of the municipality or related county; amending s.
   44         189.4044, F.S.; adding failure to file a registered
   45         office or agent with the department for 1 or more
   46         years as a criteria for declaring a special district
   47         inactive; amending s. 189.412, F.S.; adding the
   48         Legislative Auditing Committee to the list of entities
   49         that obtain special district noncompliance status
   50         reports; amending s. 189.418, F.S.; revising
   51         provisions relating to the preparation or amendment of
   52         special district budgets; specifying the level of
   53         detail for each fund in the budget; requiring such
   54         budgets to be posted on the website of the special
   55         district or related local general-purpose government
   56         or governing authority; requiring special districts to
   57         comply with certain reporting requirements;
   58         authorizing a local governing authority to request
   59         certain financial information from special districts
   60         located solely within the boundaries of the authority;
   61         requiring special districts to cooperate with such
   62         requests; amending s. 189.419, F.S.; revising
   63         procedures relating to a special district’s failure to
   64         file certain reports or information; amending s.
   65         189.421, F.S.; revising procedures relating to the
   66         failure of a special district to disclose financial
   67         reports; authorizing the Department of Community
   68         Affairs to seek a writ of certiorari; amending s.
   69         195.087, F.S.; requiring the final approved budget of
   70         the property appraiser and tax collector to be posted
   71         on their respective website or, if not available, the
   72         county’s website; amending s. 218.32, F.S.; revising
   73         the schedule for submitting a local governmental
   74         entity’s audit and annual financial reports to the
   75         Department of Financial Services; requiring the
   76         department to notify the Special District Information
   77         Program if it does not receive a financial report from
   78         a local government entity; requiring a local
   79         governmental entity to provide a link to the entity’s
   80         financial report on the department’s website; amending
   81         s. 218.35, F.S.; requiring the budget for certain
   82         county-related duties to be itemized in accordance
   83         with the uniform accounting system of the Department
   84         of Financial Services; specifying the level of detail
   85         for each fund in the clerk of the court’s budget;
   86         requiring the court clerk’s approved budget to be
   87         posted on the county’s website; amending s. 218.39,
   88         F.S.; revising the timeframe for completing a local
   89         governmental entity’s annual financial audit;
   90         requiring that an auditor prepare an audit report;
   91         requiring that such report be filed with the Auditor
   92         General within a specified time; requiring that the
   93         Auditor General notify the Legislative Auditing
   94         Committee of any audit report indicating that an
   95         audited entity has failed to take corrective action;
   96         requiring that the chair of a local governmental
   97         entity appear before the committee under certain
   98         circumstances; amending s. 218.503, F.S.; revising
   99         provisions relating to oversight by the Governor when
  100         an entity’s financial statements show it cannot cover
  101         a deficit of funds; amending s. 373.536, F.S.;
  102         requiring that water management district budgets be
  103         posted on the district website; amending s. 1011.03,
  104         F.S.; requiring the summary of the tentative budget,
  105         the tentative budget, and the budget of a district
  106         school board to be posted on the website of the
  107         district or related county; amending s. 1011.051,
  108         F.S.; revising provisions relating to the guidelines
  109         for district school boards to maintain an ending fund
  110         balance for the general fund; amending s. 1011.64,
  111         F.S.; revising obsolete accounting terminology;
  112         providing an effective date.
  113  
  114  Be It Enacted by the Legislature of the State of Florida:
  115  
  116         Section 1. Paragraph (b) of subsection (5) of section
  117  11.40, Florida Statutes, is amended to read:
  118         11.40 Legislative Auditing Committee.—
  119         (5) Following notification by the Auditor General, the
  120  Department of Financial Services, or the Division of Bond
  121  Finance of the State Board of Administration of the failure of a
  122  local governmental entity, district school board, charter
  123  school, or charter technical career center to comply with the
  124  applicable provisions within s. 11.45(5)-(7), s. 218.32(1), or
  125  s. 218.38, the Legislative Auditing Committee may schedule a
  126  hearing. If a hearing is scheduled, the committee shall
  127  determine if the entity should be subject to further state
  128  action. If the committee determines that the entity should be
  129  subject to further state action, the committee shall:
  130         (b) In the case of a special district, notify the
  131  Department of Community Affairs that the special district has
  132  failed to comply with the law. Upon receipt of notification, the
  133  Department of Community Affairs shall proceed pursuant to s.
  134  189.4044 or the provisions specified in s. 189.421.
  135         Section 2. Subsections (1) through (4) of section 30.49,
  136  Florida Statutes, are amended to read:
  137         30.49 Budgets.—
  138         (1) Pursuant to s. 129.03(2), each sheriff shall annually
  139  prepare and submit certify to the board of county commissioners
  140  a proposed budget of expenditures for the carrying out of the
  141  powers, duties, and operations of the office for the next
  142  ensuing fiscal year of the county. The fiscal year of the
  143  sheriff shall henceforth commence on October 1 and end on
  144  September 30 of each year.
  145         (2)(a) The sheriff shall submit with the proposed budget
  146  his or her sworn certificate, stating that the proposed
  147  expenditures are reasonable and necessary for the proper and
  148  efficient operation of the office for the ensuing year. The
  149  proposed budget must shall show the estimated amounts of all
  150  proposed expenditures for operating and equipping the sheriff’s
  151  office and jail, excluding the cost of construction, repair, or
  152  capital improvement of county buildings during the such fiscal
  153  year. The expenditures must shall be categorized at the
  154  appropriate fund level in accordance with the following
  155  functional categories:
  156         1. General law enforcement.
  157         2. Corrections and detention alternative facilities.
  158         3. Court services, excluding service of process.
  159         (b) The sheriff shall submit with the proposed budget a
  160  sworn certificate stating that the proposed expenditures are
  161  reasonable and necessary for the proper and efficient operation
  162  of the office for the next fiscal year.
  163         (c) Within the appropriate fund and functional category,
  164  expenditures shall be itemized in accordance with the uniform
  165  accounting system chart of accounts prescribed by the Department
  166  of Financial Services, as follows:
  167         1. Personnel Personal services.
  168         2. Operating expenses.
  169         3. Capital outlay.
  170         4. Debt service.
  171         5. Grants and aids Nonoperating disbursements and
  172  contingency reserves.
  173         6. Other uses.
  174         (d)(c) The sheriff shall submit to the board of county
  175  commissioners for consideration and inclusion in the county
  176  budget, as deemed appropriate by the county, requests for
  177  construction, repair, or capital improvement of county buildings
  178  operated or occupied by the sheriff.
  179         (3) The sheriff shall furnish to the board of county
  180  commissioners or the budget commission, if there is a budget
  181  commission in the county, all relevant and pertinent information
  182  concerning expenditures made in previous fiscal years and to the
  183  proposed expenditures which the such board or commission deems
  184  necessary, including expenditures at the subobject code level in
  185  accordance with the uniform accounting system prescribed by the
  186  Department of Financial Services. The board or commission may
  187  not amend, modify, increase, or reduce any expenditure at the
  188  subobject code level. except that The board or commission may
  189  not require confidential information concerning details of
  190  investigations. Confidential information concerning details of
  191  investigations is exempt from the provisions of s. 119.07(1).
  192         (4) The board of county commissioners or the budget
  193  commission, as appropriate the case may be, may require the
  194  sheriff to correct mathematical, mechanical, factual, and
  195  clerical errors and errors as to form in the proposed budget. At
  196  the hearings held pursuant to s. 200.065, the board or
  197  commission, as the case may be, may amend, modify, increase, or
  198  reduce any or all items of expenditure in the proposed budget,
  199  as certified by the sheriff pursuant to paragraphs (2)(a)-(c),
  200  and shall approve such budget, as amended, modified, increased,
  201  or reduced. The board or commission It must give written notice
  202  of its action to the sheriff and specify in such notice the
  203  specific items amended, modified, increased, or reduced. The
  204  budget must shall include the salaries and expenses of the
  205  sheriff’s office, cost of operation of the county jail,
  206  purchase, maintenance and operation of equipment, including
  207  patrol cars, radio systems, transporting prisoners, court
  208  duties, and all other salaries, expenses, equipment, and
  209  investigation expenditures of the entire sheriff’s office for
  210  the previous year.
  211         (a) The sheriff, within 30 days after receiving written
  212  notice of such action by the board or commission, either in
  213  person or in his or her office, may file an appeal by petition
  214  to the Administration Commission. Such appeal shall be by
  215  petition to the Administration commission. The petition must
  216  shall set forth the budget proposed by the sheriff, in the form
  217  and manner prescribed by the Executive Office of the Governor
  218  and approved by the Administration Commission, and the budget as
  219  approved by the board of county commissioners or the budget
  220  commission, as the case may be, and shall contain the reasons or
  221  grounds for the appeal. Such petition shall be filed with the
  222  Executive Office of the Governor, and a copy of the petition
  223  shall be served upon the board or commission from the decision
  224  of which appeal is taken by delivering the same to the chair or
  225  president thereof or to the clerk of the circuit court.
  226         (b) The board of county commissioners or the budget
  227  commission, as the case may be, shall have 5 days following from
  228  delivery of a copy of any such petition to file a reply with the
  229  Executive Office of the Governor a reply thereto, and it shall
  230  deliver a copy of such reply to the sheriff.
  231         Section 3. Subsection (4) of section 112.63, Florida
  232  Statutes, is amended to read:
  233         112.63 Actuarial reports and statements of actuarial
  234  impact; review.—
  235         (4) Upon receipt, pursuant to subsection (2), of an
  236  actuarial report, or upon receipt, pursuant to subsection (3),
  237  of a statement of actuarial impact, the Department of Management
  238  Services shall acknowledge such receipt, but shall only review
  239  and comment on each retirement system’s or plan’s actuarial
  240  valuations at least on a triennial basis.
  241         (a) If the department finds that the actuarial valuation is
  242  not complete, accurate, or based on reasonable assumptions or
  243  otherwise materially fails to satisfy the requirements of this
  244  part;, if the department requires additional material
  245  information necessary to complete its review of the actuarial
  246  valuation of a system or plan or material information necessary
  247  to satisfy the duties of the department pursuant to s.
  248  112.665(1);, or if the department does not receive the actuarial
  249  report or statement of actuarial impact, the department shall
  250  notify the administrator of the affected retirement system or
  251  plan and the affected governmental entity and request
  252  appropriate adjustment, the additional material information, or
  253  the required report or statement. The notification must inform
  254  the administrator of the affected retirement system or plan and
  255  the affected governmental entity of the consequences for failing
  256  failure to comply with the requirements of this subsection.
  257         (b) If, after a reasonable period of time, a satisfactory
  258  adjustment is not made or the report, statement, or additional
  259  material information is not provided, the department may notify
  260  the Department of Revenue and the Department of Financial
  261  Services of the such noncompliance, and in which case the
  262  Department of Revenue and the Department of Financial Services
  263  shall withhold any funds not pledged for satisfaction of bond
  264  debt service which are payable to the affected governmental
  265  entity until the adjustment is made or the report, statement, or
  266  additional material information is provided to the department.
  267  The Department of Management Services shall specify the date
  268  such action is to begin and notify, and notification by the
  269  department must be received by the Department of Revenue, the
  270  Department of Financial Services, and the affected governmental
  271  entity 30 days before the specified date the action begins.
  272         (c)(a) Within 21 days after receipt of the notice, the
  273  affected governmental entity may petition the Department of
  274  Management Services for a hearing under ss. 120.569 and 120.57
  275  with the Department of Management Services. The Department of
  276  Revenue and the Department of Financial Services may not be
  277  parties to the any such hearing, but may request to intervene if
  278  requested by the Department of Management Services or if the
  279  Department of Revenue or the Department of Financial Services
  280  determines its interests may be adversely affected by the
  281  hearing.
  282         1. If the administrative law judge recommends in favor of
  283  the department, the department shall perform an actuarial
  284  review, prepare the statement of actuarial impact, or collect
  285  the requested material information. The cost to the department
  286  of performing the such actuarial review, preparing the
  287  statement, or collecting the requested material information
  288  shall be charged to the affected governmental entity whose of
  289  which the employees are covered by the retirement system or
  290  plan. If payment of such costs is not received by the department
  291  within 60 days after receipt by the affected governmental entity
  292  receives of the request for payment, the department shall
  293  certify to the Department of Revenue and the Department of
  294  Financial Services the amount due, and the Department of Revenue
  295  and the Department of Financial Services shall pay such amount
  296  to the Department of Management Services from any funds not
  297  pledged for satisfaction of bond debt service which are payable
  298  to the affected governmental entity of which the employees are
  299  covered by the retirement system or plan.
  300         2. If the administrative law judge recommends in favor of
  301  the affected governmental entity and the department performs an
  302  actuarial review, prepares the statement of actuarial impact, or
  303  collects the requested material information, the cost to the
  304  department of performing the actuarial review, preparing the
  305  statement, or collecting the requested material information
  306  shall be paid by the Department of Management Services.
  307         (d)(b) In the case of an affected special district, the
  308  Department of Management Services shall also notify the
  309  Department of Community Affairs. Upon receipt of notification,
  310  the Department of Community Affairs shall proceed pursuant to
  311  the provisions of s. 189.421 with regard to the special
  312  district.
  313         1.Failure of a special district to provide a required
  314  report or statement, to make appropriate adjustments, or to
  315  provide additional material information after the procedures
  316  specified in s. 189.421(1) are exhausted shall be deemed final
  317  action by the special district.
  318         2.The Department of Management Services may notify the
  319  Department of Community Affairs of those special districts that
  320  failed to come into compliance. Upon receipt of notification,
  321  the Department of Community Affairs shall proceed pursuant to s.
  322  189.421(4).
  323         Section 4. Section 129.01, Florida Statutes, is amended to
  324  read:
  325         129.01 Budget system established.—There is hereby
  326  established A budget system for the control of the finances of
  327  the boards of county commissioners of the several counties of
  328  the state is established, as follows:
  329         (1) A budget There shall be prepared, approved, adopted,
  330  and executed, as prescribed in this chapter, for the fiscal year
  331  ending September 30, 1952, and for each fiscal year. At a
  332  minimum, the budget must show for each fund, as thereafter, an
  333  annual budget for such funds as may be required by law and or by
  334  sound financial practices, budgeted revenues and expenditures by
  335  organizational unit at a level of detail that is at least
  336  similar to the level of detail in the annual financial report
  337  required under s. 218.32(1) and generally accepted accounting
  338  principles. The budget shall control the levy of taxes and the
  339  expenditure of money for all county purposes during the ensuing
  340  fiscal year.
  341         (2) The Each budget must shall conform to the following
  342  general directions and requirements:
  343         (a) The budget must shall be prepared, summarized, and
  344  approved by the board of county commissioners of each county.
  345         (b) The budget must shall be balanced, so that; that is,
  346  the total of the estimated receipts available from taxation and
  347  other sources, including balances brought forward from prior
  348  fiscal years, equals shall equal the total of the appropriations
  349  for expenditures and reserves. It shall conform to the uniform
  350  classification of accounts prescribed by the appropriate state
  351  agency. The budgeted receipts must division of the budget shall
  352  include 95 percent of all receipts reasonably to be anticipated
  353  from all sources, including taxes to be levied, provided the
  354  percent anticipated from ad valorem levies is shall be as
  355  specified in s. 200.065(2)(a), and is 100 percent of the amount
  356  of the balances of both cash and liquid securities estimated to
  357  be brought forward at the beginning of the fiscal year. The
  358  appropriations must appropriation division of the budget shall
  359  include itemized appropriations for all expenditures authorized
  360  by law, contemplated to be made, or incurred for the benefit of
  361  the county during the said year and the provision for the
  362  reserves authorized by this chapter. Both the receipts and
  363  appropriations must appropriation divisions shall reflect the
  364  approximate division of expenditures between countywide
  365  expenditures and noncountywide expenditures and the division of
  366  county revenues derived from or on behalf of the county as a
  367  whole and county revenues derived from or on behalf of a
  368  municipal service taxing unit, special district included within
  369  the county budget, unincorporated area, service area, or program
  370  area, or otherwise not received for or on behalf of the county
  371  as a whole.
  372         (c) Provision may be made for the following reserves:
  373         1. A reserve for contingencies may be provided which does
  374  in a sum not to exceed 10 percent of the total appropriations of
  375  the budget.
  376         2. A reserve for cash balance to be carried over may be
  377  provided for the purpose of paying expenses from October 1 of
  378  the next ensuing fiscal year until the time when the revenues
  379  for that year are expected to be available. This reserve may be
  380  not be more than 20 percent of the total appropriations.
  381  However, receipts and balances of the budget; provided that for
  382  the bond interest and sinking fund budget, this reserve may not
  383  exceed be not more than the total maturities of debt, (both
  384  principal and interest), which that will occur during the next
  385  ensuing fiscal year, plus the sinking fund requirements,
  386  computed on a straight-line basis, for any outstanding
  387  obligations to be paid from the fund.
  388         (d) An appropriation for outstanding indebtedness shall
  389  be made to provide for the payment of vouchers that which have
  390  been incurred in and charged against the budget for the current
  391  year or a prior year, but that which are expected to be unpaid
  392  at the beginning of the next fiscal ensuing year for which the
  393  budget is being prepared. The appropriation for the payment of
  394  such vouchers shall be to made in the same fund in which for
  395  which the expenses were originally incurred.
  396         (e) Any surplus arising from an excess of the estimated
  397  cash balance over the estimated amount of unpaid obligations to
  398  be carried over in a fund at the end of the current fiscal year
  399  may be transferred to any of the other funds of the county, and
  400  the amount so transferred shall be budgeted as a receipt to such
  401  other funds. However, a; provided, that no such surplus:
  402         1. In a fund raised for debt service may not shall be
  403  transferred to another fund until, except to a fund raised for
  404  the same purposes in the same territory, unless the debt for
  405  which the fund was established of such territory has been
  406  extinguished., in which case it may be transferred to any other
  407  fund raised for that territory; provided, further, that no such
  408  surplus
  409         2. In a capital outlay reserve fund may not be transferred
  410  to another fund until such time as the projects for which the
  411  such capital outlay reserve fund was raised have been completed
  412  and all obligations paid.
  413         Section 5. Subsection (6) of section 129.02, Florida
  414  Statutes, is amended to read:
  415         129.02 Requisites of budgets.—Each budget shall conform to
  416  the following specific directions and requirements:
  417         (6) For each special district included within the county
  418  budget, the operating fund budget must show budgeted revenues
  419  and expenditures by organizational unit at a level of detail
  420  that is at least similar to the level of detail in the annual
  421  financial report required under s. 218.32(1). The amount
  422  available from taxation and other sources, including balances
  423  brought forward from prior fiscal years, must equal the total
  424  appropriations for expenditures and reserves. The budget must
  425  include shall contain an estimate of receipts by source and
  426  balances as provided herein, and an itemized estimate of
  427  expenditures necessary that will need to be incurred to carry on
  428  all functions and activities of the special district as now or
  429  hereafter provided by law, including and of the indebtedness of
  430  the special district and the provision for required reserves;
  431  also of the reserves for contingencies and the balances, as
  432  hereinbefore provided, which should be carried forward at the
  433  end of the year.
  434         Section 6. Section 129.021, Florida Statutes, is amended to
  435  read:
  436         129.021 County officer budget information.—Notwithstanding
  437  other provisions of law, the budgets of all county officers, as
  438  submitted to the board of county commissioners, must shall be in
  439  sufficient detail and contain such information as the board of
  440  county commissioners may require in furtherance of their powers
  441  and responsibilities provided in ss. 125.01(1)(q), and (r), and
  442  (v), and (6) and 129.01(2)(b).
  443         Section 7. Subsection (3) of section 129.03, Florida
  444  Statutes, is amended to read:
  445         129.03 Preparation and adoption of budget.—
  446         (3) No later than 15 days after certification of value by
  447  the property appraiser pursuant to s. 200.065(1), The county
  448  budget officer, after tentatively ascertaining the proposed
  449  fiscal policies of the board for the next ensuing fiscal year,
  450  shall prepare and present to the board a tentative budget for
  451  the next ensuing fiscal year for each of the funds provided in
  452  this chapter, including all estimated receipts, taxes to be
  453  levied, and balances expected to be brought forward and all
  454  estimated expenditures, reserves, and balances to be carried
  455  over at the end of the year.
  456         (a) The board of county commissioners shall receive and
  457  examine the tentative budget for each fund and, subject to the
  458  notice and hearing requirements of s. 200.065, shall require
  459  such changes to be made as it deems shall deem necessary,;
  460  provided the budget remains shall remain in balance. The county
  461  budget officer’s estimates of receipts other than taxes, and of
  462  balances to be brought forward, may shall not be revised except
  463  by a resolution of the board, duly passed and spread on the
  464  minutes of the board. However, the board may allocate to any of
  465  the funds of the county any anticipated receipts, other than
  466  taxes levied for a particular fund, except receipts designated
  467  or received to be expended for a particular purpose.
  468         (b) Upon receipt of the tentative budgets and completion of
  469  any revisions made by the board, the board shall prepare a
  470  statement summarizing all of the adopted tentative budgets. The
  471  This summary statement must shall show, for each budget and the
  472  total of all budgets, the proposed tax millages, the balances,
  473  the reserves, and the total of each major classification of
  474  receipts and expenditures, classified according to the uniform
  475  classification of accounts adopted prescribed by the appropriate
  476  state agency. The board shall cause this summary statement to be
  477  advertised one time in a newspaper of general circulation
  478  published in the county, or by posting at the courthouse door if
  479  there is no such newspaper, and the advertisement must shall
  480  appear adjacent to the advertisement required pursuant to s.
  481  200.065.
  482         (c) The board shall hold public hearings to adopt tentative
  483  and final budgets pursuant to s. 200.065. The hearings shall be
  484  primarily for the purpose of hearing requests and complaints
  485  from the public regarding the budgets and the proposed tax
  486  levies and for explaining the budget and any proposed or adopted
  487  amendments thereto, if any. The tentative budget must be posted
  488  on the county’s official website at least 2 days before the
  489  public hearing to consider such budget. The final budget must be
  490  posted on the website within 30 days after adoption. The
  491  tentative budgets, adopted tentative budgets, and final budgets
  492  shall be filed in the office of the county auditor as a public
  493  record. Sufficient reference in words and figures to identify
  494  the particular transactions shall be made in the minutes of the
  495  board to record its actions with reference to the budgets.
  496         Section 8. Subsection (1) and paragraphs (a) and (f) of
  497  subsection (2) of section 129.06, Florida Statutes, are amended
  498  to read:
  499         129.06 Execution and amendment of budget.—
  500         (1) Upon the final adoption of the budgets as provided in
  501  this chapter, the budgets so adopted must shall regulate the
  502  expenditures of the county and each special district included
  503  within the county budget, and the itemized estimates of
  504  expenditures must shall have the effect of fixed appropriations
  505  and may shall not be amended, altered, or exceeded except as
  506  provided in this chapter.
  507         (a) The modified-accrual basis or accrual basis of
  508  accounting must be followed for all funds in accordance with
  509  generally accepted accounting principles.
  510         (b) The cost of the investments provided in this chapter,
  511  or the receipts from their sale or redemption, may must not be
  512  treated as expense or income, and but the investments on hand at
  513  the beginning or end of each fiscal year must be carried as
  514  separate items at cost in the fund balances; however, the
  515  amounts of profit or loss received on their sale must be treated
  516  as income or expense, as applicable the case may be.
  517         (2) The board at any time within a fiscal year may amend a
  518  budget for that year, and may within the first 60 days of a
  519  fiscal year amend the budget for the prior fiscal year, as
  520  follows:
  521         (a) Appropriations for expenditures within in any fund may
  522  be decreased or and other appropriations in the same fund
  523  correspondingly increased by motion recorded in the minutes,
  524  provided that the total of the appropriations of the fund does
  525  not change may not be changed. The board of county
  526  commissioners, however, may establish procedures by which the
  527  designated budget officer may authorize certain
  528  intradepartmental budget amendments, provided that the total
  529  appropriations appropriation of the fund does not change
  530  department may not be changed.
  531         (f) Unless otherwise prohibited by law, if an amendment to
  532  a budget is required for a purpose not specifically authorized
  533  in paragraphs (a)-(e), unless otherwise prohibited by law, the
  534  amendment may be authorized by resolution or ordinance of the
  535  board of county commissioners adopted following a public
  536  hearing.
  537         1. The public hearing must be advertised at least 2 days,
  538  but not more than 5 days, before the date of the hearing. The
  539  advertisement must appear in a newspaper of paid general
  540  circulation and must identify the name of the taxing authority,
  541  the date, place, and time of the hearing, and the purpose of the
  542  hearing. The advertisement must also identify each budgetary
  543  fund to be amended, the source of the funds, the use of the
  544  funds, and the total amount of each fund’s appropriations
  545  budget.
  546         2.If the board amends the budget pursuant to this
  547  paragraph, the adopted amendment must be posted on the county’s
  548  official website within 5 days after adoption.
  549         Section 9. Section 129.07, Florida Statutes, is amended to
  550  read:
  551         129.07 Unlawful to exceed the budget; certain contracts
  552  void; commissioners contracting excess indebtedness personally
  553  liable.—It is unlawful for The board of county commissioners may
  554  not to expend or enter into a contract requiring expenditures
  555  for the expenditure in any fiscal year for more than the amount
  556  of appropriations budgeted in each fund’s budget, except as
  557  provided herein, and in no case shall the total appropriations
  558  of any budget may not be exceeded, except as provided in s.
  559  129.06., and Any indebtedness contracted for any purpose against
  560  either of the funds enumerated in this chapter or for any
  561  purpose, the expenditure for which is chargeable to either of
  562  the said funds, is shall be null and void, and no suit may or
  563  suits shall be prosecuted in any court in this state for the
  564  collection of such indebtedness. same, and The members of the
  565  board of county commissioners voting for and contracting for
  566  such indebtedness amounts and the bonds of such members of said
  567  boards also shall be liable for any the excess indebtedness so
  568  contracted for.
  569         Section 10. Section 129.201, Florida Statutes, is amended
  570  to read:
  571         129.201 Budget of supervisor of elections; manner and time
  572  of preparation and presentation.—
  573         (1) Pursuant to ss. 129.01 and s. 129.03(2), each
  574  supervisor of elections shall annually prepare and submit
  575  certify to the board of county commissioners, or county budget
  576  commission if there is one in the county, a proposed budget for
  577  carrying out the powers, duties, and operations of income and
  578  expenditures to fulfill the duties, responsibilities, and
  579  operation of the office of the supervisor of elections for the
  580  next ensuing fiscal year of the county. The fiscal year of the
  581  supervisor of elections commences shall commence on October 1 of
  582  each year and ends shall end on September 30 of the following
  583  year.
  584         (2)(a)Expenditures must be itemized in accordance with the
  585  uniform accounting system prescribed by the Department of
  586  Financial Services Each expenditure item in the budget for the
  587  supervisor of elections shall be itemized generally as follows:
  588         (a)1.Personnel services. Compensation for the supervisor
  589  of elections and all other personnel of the office.
  590         (b)2. Operating expenses.
  591         (c)3. Capital outlay.
  592         (d) Debt service.
  593         (e)4.Grants and aids. Contingencies and transfers.
  594         (f) Other uses.
  595         (b)To the extent appropriate, the budget shall be further
  596  itemized in conformance with the Uniform Accounting System for
  597  Local Units of Government in Florida adopted by rule of the
  598  Chief Financial Officer.
  599         (3) The supervisor of elections shall furnish to the board
  600  of county commissioners or the county budget commission all
  601  relevant and pertinent information that the which such board or
  602  commission deems shall deem necessary, including expenditures at
  603  the subobject code level in accordance with the uniform
  604  accounting system prescribed by the Department of Financial
  605  Services. The board or commission may not amend, modify,
  606  increase, or reduce any expenditure at the subobject code level.
  607         (4) The board or commission, as appropriate the case may
  608  be, may require the supervisor of elections to correct
  609  mathematical, mechanical, factual, and clerical errors and
  610  errors of form in the proposed budget. At the hearings held
  611  pursuant to s. 200.065, the board or commission may amend,
  612  modify, increase, or reduce any or all items of expenditure in
  613  the proposed budget as submitted under subsections (1) and (2);
  614  and, as amended, modified, increased, or reduced, such budget
  615  shall be approved by the board or commission, which must provide
  616  giving written notice of its action to specific items amended,
  617  modified, increased, or reduced.
  618         (5) The board or commission shall include in the county
  619  budget the items of proposed expenditures as set forth in the
  620  budget which are required by this section to be submitted, after
  621  the budget has been reviewed and approved. The board or
  622  commission shall include the supervisor of elections’ reserve
  623  for contingencies provided herein in the general county budget’s
  624  reserve for contingencies account in the general county budget.
  625         (6) The supervisor of elections’ reserve for contingencies
  626  is in the budget of a supervisor of elections shall be governed
  627  by the same provisions governing the amount and use of the
  628  reserve for contingencies appropriated in the county budget.
  629         (7) The proposed budget shall be submitted to the board of
  630  county commissioners or county budget commission pursuant to s.
  631  129.03(2), and the budget shall be included by the board or
  632  commission in the general county budget.
  633         (8) The items placed in the budget of the board are
  634  pursuant to this act shall be subject to the same provisions of
  635  law as the county annual budget; however, an no amendment may be
  636  made to the appropriations of the office of the supervisor of
  637  elections may not be made without due notice of the change to
  638  the supervisor of elections.
  639         (9) The budget of the supervisor of elections may be
  640  increased by the board of county commissioners to cover such
  641  expenses for emergencies and unanticipated expenses as are
  642  recommended and justified by the supervisor of elections.
  643         Section 11. Section 166.241, Florida Statutes, is amended
  644  to read:
  645         166.241 Fiscal years, appropriations, budgets, and budget
  646  amendments.—
  647         (1) Each municipality shall establish make provision for
  648  establishing a fiscal year beginning October 1 of each year and
  649  ending September 30 of the following year.
  650         (2) The governing body of each municipality shall adopt a
  651  budget each fiscal year. The budget must be adopted by ordinance
  652  or resolution unless otherwise specified in the respective
  653  municipality’s charter. The amount available from taxation and
  654  other sources, including balances brought forward amounts
  655  carried over from prior fiscal years, must equal the total
  656  appropriations for expenditures and reserves. At a minimum, the
  657  adopted budget must show for each fund, as required by law and
  658  sound financial practices, budgeted revenues and expenditures by
  659  organizational unit at a level of detail at least similar to the
  660  level of detail in the annual financial report required under s.
  661  218.32(1). The adopted budget must regulate expenditures of the
  662  municipality, and an it is unlawful for any officer of a
  663  municipal government may not to expend or contract for
  664  expenditures in any fiscal year except pursuant to the adopted
  665  budget in pursuance of budgeted appropriations.
  666         (3)The tentative budget must be posted on the
  667  municipality’s official website at least 2 days before the
  668  budget hearing, held pursuant to s. 200.065 or other law, to
  669  consider such budget. The final adopted budget must be posted on
  670  the municipality’s official website within 30 days after
  671  adoption. If the municipality does not operate an official
  672  website, the municipality must, within a reasonable period of
  673  time as established by the county or counties in which the
  674  municipality is located, transmit the tentative budget and final
  675  budget to the manager or administrator of such counties who
  676  shall post the budgets on the county’s website.
  677         (4)(3) The governing body of each municipality at any time
  678  within a fiscal year or within up to 60 days following the end
  679  of the fiscal year may amend a budget for that year as follows:
  680         (a) Appropriations for expenditures within a fund may be
  681  decreased or increased by motion recorded in the minutes if,
  682  provided that the total of the appropriations of the fund is not
  683  changed.
  684         (b) The governing body may establish procedures by which
  685  the designated budget officer may authorize certain budget
  686  amendments if within a department, provided that the total of
  687  the appropriations of the fund department is not changed.
  688         (c) If a budget amendment is required for a purpose not
  689  specifically authorized in paragraph (a) or paragraph (b), the
  690  budget amendment must be adopted in the same manner as the
  691  original budget unless otherwise specified in the municipality’s
  692  charter of the respective municipality.
  693         (5)If the governing body of a municipality amends the
  694  budget pursuant to paragraph (4)(c), the adopted amendment must
  695  be posted on the official website of the municipality within 5
  696  days after adoption. If the municipality does not operate an
  697  official website, the municipality must, within a reasonable
  698  period of time as established by the county or counties in which
  699  the municipality is located, transmit the adopted amendment to
  700  the manager or administrator of such county or counties who
  701  shall post the adopted amendment on the county’s website.
  702         Section 12. Paragraph (a) of subsection (1) of section
  703  189.4044, Florida Statutes, is amended to read:
  704         189.4044 Special procedures for inactive districts.—
  705         (1) The department shall declare inactive any special
  706  district in this state by documenting that:
  707         (a) The special district meets one of the following
  708  criteria:
  709         1. The registered agent of the district, the chair of the
  710  governing body of the district, or the governing body of the
  711  appropriate local general-purpose government notifies the
  712  department in writing that the district has taken no action for
  713  2 or more years;
  714         2. Following an inquiry from the department, the registered
  715  agent of the district, the chair of the governing body of the
  716  district, or the governing body of the appropriate local
  717  general-purpose government notifies the department in writing
  718  that the district has not had a governing board or a sufficient
  719  number of governing board members to constitute a quorum for 2
  720  or more years or the registered agent of the district, the chair
  721  of the governing body of the district, or the governing body of
  722  the appropriate local general-purpose government fails to
  723  respond to the department’s inquiry within 21 days; or
  724         3. The department determines, pursuant to s. 189.421, that
  725  the district has failed to file any of the reports listed in s.
  726  189.419; or.
  727         4.The district has not had a registered office and agent
  728  on file with the department for 1 or more years.
  729         Section 13. Subsection (1) of section 189.412, Florida
  730  Statutes, is amended to read:
  731         189.412 Special District Information Program; duties and
  732  responsibilities.—The Special District Information Program of
  733  the Department of Community Affairs is created and has the
  734  following special duties:
  735         (1) The collection and maintenance of special district
  736  noncompliance status reports from the Department of Management
  737  Services, the Department of Financial Services, the Division of
  738  Bond Finance of the State Board of Administration, and the
  739  Auditor General, and the Legislative Auditing Committee, for the
  740  reporting required in ss. 112.63, 218.32, 218.38, and 218.39.
  741  The noncompliance reports must list those special districts that
  742  did not comply with the statutory reporting requirements.
  743         Section 14. Subsections (3) through (7) of section 189.418,
  744  Florida Statutes, are amended to read:
  745         189.418 Reports; budgets; audits.—
  746         (3) The governing body of each special district shall adopt
  747  a budget by resolution each fiscal year. The total amount
  748  available from taxation and other sources, including balances
  749  brought forward amounts carried over from prior fiscal years,
  750  must equal the total of appropriations for expenditures and
  751  reserves. At a minimum, the adopted budget must show for each
  752  fund, as required by law and sound financial practices, budgeted
  753  revenues and expenditures by organizational unit at a level of
  754  detail that is at least similar to the level of detail in the
  755  annual financial report required under s. 218.32(1). The adopted
  756  budget must regulate expenditures of the special district, and
  757  an it is unlawful for any officer of a special district may not
  758  to expend or contract for expenditures in any fiscal year except
  759  pursuant to the adopted budget in pursuance of budgeted
  760  appropriations.
  761         (4)The tentative budget must be posted on the special
  762  district’s official website at least 2 days before the budget
  763  hearing, held pursuant to s. 200.065 or other law, to consider
  764  such budget. The final adopted budget must be posted on the
  765  special district’s official website within 30 days after
  766  adoption. If the special district does not operate an official
  767  website, the special district must, within a reasonable period
  768  of time as established by the local general-purpose government
  769  or governments in which the special district is located or the
  770  local governing authority to which the district is dependent,
  771  transmit the tentative budget or final budget to the manager or
  772  administrator of the local general-purpose government or the
  773  local governing authority. The manager or administrator shall
  774  post the tentative budget or final budget on the website of the
  775  local general-purpose government or governing authority. This
  776  subsection and subsection (3) do not apply to water management
  777  districts as defined in s. 373.019.
  778         (5)(4) The proposed budget of a dependent special district
  779  must shall be presented in accordance with generally accepted
  780  accounting principles, contained within the general budget of
  781  the local governing authority to which it is dependent, and be
  782  clearly stated as the budget of the dependent district. However,
  783  with the concurrence of the local governing authority, a
  784  dependent district may be budgeted separately. The dependent
  785  district must provide any budget information requested by the
  786  local governing authority at the time and place designated by
  787  the local governing authority.
  788         (6)(5) The governing body of each special district at any
  789  time within a fiscal year or within up to 60 days following the
  790  end of the fiscal year may amend a budget for that year as
  791  follows:.
  792         (a) Appropriations for expenditures within a fund may be
  793  decreased or increased by motion recorded in the minutes if the
  794  total appropriations of the fund do not change.
  795         (b) The governing body may establish procedures by which
  796  the designated budget officer may authorize certain budget
  797  amendments if the total appropriations of the fund is not
  798  changed.
  799         (c) If a budget amendment is required for a purpose not
  800  specifically authorized in paragraph (a) or paragraph (b), the
  801  budget amendment must be adopted by resolution.
  802         (7) If the governing body of a special district amends the
  803  budget pursuant to paragraph (6)(c), the adopted amendment must
  804  be posted on the official website of the special district within
  805  5 days after adoption. If the special district does not operate
  806  an official website, the special district must, within a
  807  reasonable period of time as established by the local general
  808  purpose government or governments in which the special district
  809  is located or the local governing authority to which the
  810  district is dependent, transmit the adopted amendment to the
  811  manager or administrator of the local general-purpose government
  812  or governing authority. The manager or administrator shall post
  813  the adopted amendment on the website of the local general
  814  purpose government or governing authority.
  815         (8)(6) A local general-purpose government governing
  816  authority may, in its discretion, review the budget or tax levy
  817  of any special district located solely within its boundaries.
  818         (9)All special districts must comply with the financial
  819  reporting requirements of ss. 218.32 and 218.39. A local
  820  general-purpose government or governing authority may request,
  821  from any special district located solely within its boundaries,
  822  financial information in order to comply with its reporting
  823  requirements under ss. 218.32 and 218.39. The special district
  824  must cooperate with such request and provide the financial
  825  information at the time and place designated by the local
  826  general-purpose government or governing authority.
  827         (10)(7) All reports or information required to be filed
  828  with a local general-purpose government or governing authority
  829  under ss. 189.415, 189.416, and 189.417 and subsection (8) this
  830  section shall:
  831         (a) If When the local general-purpose government or
  832  governing authority is a county, be filed with the clerk of the
  833  board of county commissioners.
  834         (b) If When the district is a multicounty district, be
  835  filed with the clerk of the county commission in each county.
  836         (c) If When the local general-purpose government or
  837  governing authority is a municipality, be filed at the place
  838  designated by the municipal governing body.
  839         Section 15. Section 189.419, Florida Statutes, is amended
  840  to read:
  841         189.419 Effect of failure to file certain reports or
  842  information.—
  843         (1) If an independent a special district fails to file the
  844  reports or information required under s. 189.415, s. 189.416, or
  845  s. 189.417, or s. 189.418(9) with the local general-purpose
  846  government or governments in which it is located governing
  847  authority, the person authorized to receive and read the reports
  848  or information or the local general-purpose government shall
  849  notify the district’s registered agent and the appropriate local
  850  governing authority or authorities. If requested by the
  851  district, the local general-purpose government governing
  852  authority shall grant an extension of time of up to 30 days for
  853  filing the required reports or information.
  854         (2) If the governing body of at any time the local general
  855  purpose government or governments governing authority or
  856  authorities or the board of county commissioners determines that
  857  there has been an unjustified failure to file these the reports
  858  or information described in subsection (1), it may notify the
  859  department, and the department may proceed pursuant to s.
  860  189.421(1).
  861         (2)If a dependent special district fails to file the
  862  reports or information required under s. 189.416, s. 189.417, or
  863  s. 189.418(9) with the local governing authority to which it is
  864  dependent, the local governing authority shall take whatever
  865  steps it deems necessary to enforce the special district’s
  866  accountability. Such steps may include, as authorized,
  867  withholding funds, removing governing board members at will,
  868  vetoing the special district’s budget, conducting the oversight
  869  review process set forth in s. 189.428, or amending, merging, or
  870  dissolving the special district in accordance with the
  871  provisions contained in the ordinance that created the dependent
  872  special district.
  873         (3) If a special district fails to file the reports or
  874  information required under s. 112.63, s. 218.32, s. 218.38, or
  875  s. 218.39 with the appropriate state agency, the agency shall
  876  notify the department, and the department shall send a certified
  877  technical assistance letter to the special district which
  878  summarizes the requirements and encourages the special district
  879  to take steps to prevent the noncompliance from reoccurring
  880  proceed pursuant to s. 189.421.
  881         (4)If a special district fails to file the reports or
  882  information required under s. 112.63 with the appropriate state
  883  agency, the agency shall notify the department and the
  884  department shall proceed pursuant to s. 189.421(1).
  885         (5)If a special district fails to file the reports or
  886  information required under s. 218.32 or s. 218.39 with the
  887  appropriate state agency or office, the state agency or office
  888  shall, and the Legislative Auditing Committee may, notify the
  889  department and the department shall proceed pursuant to s.
  890  189.421.
  891         Section 16. Section 189.421, Florida Statutes, is amended
  892  to read:
  893         189.421 Failure of district to disclose financial reports.—
  894         (1)(a)If When notified pursuant to s. 189.419(1), (4), or
  895  (5) 189.419, the department shall attempt to assist a special
  896  district in complying to comply with its financial reporting
  897  requirements by sending a certified letter to the special
  898  district, and, if the special district is dependent, sending a
  899  copy of that the letter to the chair of the governing body of
  900  the local governing authority. The letter must include general
  901  purpose government, which includes the following: a description
  902  of the required report, including statutory submission
  903  deadlines, a contact telephone number for technical assistance
  904  to help the special district comply, a 60-day deadline extension
  905  of time for filing the required report with the appropriate
  906  entity, the address where the report must be filed, and an
  907  explanation of the penalties for noncompliance.
  908         (b)A special district that is unable to meet the 60-day
  909  reporting deadline must provide written notice to the department
  910  before the expiration of the deadline stating the reason the
  911  special district is unable to comply with the deadline, the
  912  steps the special district is taking to prevent the
  913  noncompliance from reoccurring, and the estimated date that the
  914  special district will file the report with the appropriate
  915  agency. The district’s written response does not constitute an
  916  extension by the department; however, the department shall
  917  forward the written response as follows:
  918         1.If the written response refers to the reports required
  919  under s. 218.32 or s. 218.39, forward the written response to
  920  the Legislative Auditing Committee for its consideration in
  921  determining whether the special district should be subject to
  922  further state action in accordance with s. 11.40(5)(b).
  923         2.If the written response refers to the reports or
  924  information requirements listed in s. 189.419(1), forward the
  925  written response to the local general-purpose government or
  926  governments for its consideration in determining whether the
  927  oversight review process set forth in s. 189.428 should be
  928  undertaken.
  929         3.If the written response refers to the reports or
  930  information required under s. 112.63, forward the written
  931  response to the Department of Management Services for its
  932  consideration in determining whether the special district should
  933  be subject to further state action in accordance with s.
  934  112.63(4)(d)2. The department may grant an additional 30-day
  935  extension of time if requested to do so in writing by the
  936  special district. The department shall notify the appropriate
  937  entity of the new extension of time. In the case of a special
  938  district that did not timely file the reports or information
  939  required by s. 218.38, the department shall send a certified
  940  technical assistance letter to the special district which
  941  summarizes the requirements and encourages the special district
  942  to take steps to prevent the noncompliance from reoccurring.
  943         (2) Failure of a special district to comply with the
  944  actuarial and financial reporting requirements under s. 112.63,
  945  s. 218.32, or s. 218.39 after the procedures of subsection (1)
  946  are exhausted shall be deemed final action of the special
  947  district. The actuarial and financial reporting requirements are
  948  declared to be essential requirements of law. Remedy for
  949  noncompliance shall be by writ of certiorari as set forth in
  950  subsection (4) (3).
  951         (3) Pursuant to s. 11.40(5)(b), the Legislative Auditing
  952  Committee shall notify the department of those districts that
  953  fail failed to file the required reports report. If the
  954  procedures described in subsection (1) have not yet been
  955  initiated, the department shall initiate such procedures upon
  956  receiving the notice from the Legislative Auditing Committee.
  957  Otherwise, within 60 30 days after receiving such this notice,
  958  or within 60 30 days after the expiration of the 60-day deadline
  959  extension date provided in subsection (1), whichever occurs
  960  later, the department, shall proceed as follows: notwithstanding
  961  the provisions of chapter 120, the department shall file a
  962  petition for writ of certiorari with the circuit court. Venue
  963  for all actions pursuant to this subsection is shall be in Leon
  964  County. The court shall award the prevailing party attorney’s
  965  fees and costs in all cases filed pursuant to this section
  966  unless affirmatively waived by all parties. A writ of certiorari
  967  shall be issued unless a respondent establishes that the
  968  notification of the Legislative Auditing Committee was issued as
  969  a result of material error. Proceedings under this subsection
  970  shall otherwise be governed by the Rules of Appellate Procedure.
  971         (4)Pursuant to s. 112.63(4)(d)2., the Department of
  972  Management Services may notify the department of those special
  973  districts that have failed to file the required adjustments,
  974  additional information, or report or statement after the
  975  procedures of subsection (1) have been exhausted. Within 60 days
  976  after receiving such notice or within 60 days after the 60-day
  977  deadline provided in subsection (1), whichever occurs later, the
  978  department, notwithstanding chapter 120, shall file a petition
  979  for writ of certiorari with the circuit court. Venue for all
  980  actions pursuant to this subsection is in Leon County. The court
  981  shall award the prevailing party attorney’s fees and costs in
  982  all cases filed pursuant to this section unless affirmatively
  983  waived by all parties. A writ of certiorari shall be issued
  984  unless a respondent establishes that the notification of the
  985  Department of Management Services was issued as a result of
  986  material error. Proceedings under this subsection are otherwise
  987  governed by the Rules of Appellate Procedure.
  988         Section 17. Subsection (6) is added to section 195.087,
  989  Florida Statutes, to read:
  990         195.087 Property appraisers and tax collectors to submit
  991  budgets to Department of Revenue.—
  992         (6)Each property appraiser and tax collector must post
  993  their final approved budget on their official website within 30
  994  days after adoption. Each county’s official website must have a
  995  link to the websites of the property appraiser or tax collector
  996  where the final approved budget is posted. If the property
  997  appraiser or tax collector does not have an official website,
  998  the final approved budget must be posted on the county’s
  999  official website.
 1000         Section 18. Paragraphs (d), (e), and (f) of subsection (1)
 1001  of section 218.32, Florida Statutes, are amended, and paragraph
 1002  (g) is added to that subsection, to read:
 1003         218.32 Annual financial reports; local governmental
 1004  entities.—
 1005         (1)
 1006         (d) Each local governmental entity that is required to
 1007  provide for an audit under in accordance with s. 218.39(1) must
 1008  submit the annual financial report with the audit report. a copy
 1009  of the audit report and annual financial report must be
 1010  submitted to the department within 45 days after the completion
 1011  of the audit report but no later than 9 12 months after the end
 1012  of the fiscal year.
 1013         (e) Each local governmental entity that is not required to
 1014  provide for an audit under report in accordance with s. 218.39
 1015  must submit the annual financial report to the department no
 1016  later than 9 months after the end of the fiscal April 30 of each
 1017  year. The department shall consult with the Auditor General in
 1018  the development of the format of annual financial reports
 1019  submitted pursuant to this paragraph. The format must shall
 1020  include balance sheet information used to be utilized by the
 1021  Auditor General pursuant to s. 11.45(7)(f). The department must
 1022  forward the financial information contained within the these
 1023  entities’ annual financial reports to the Auditor General in
 1024  electronic form. This paragraph does not apply to housing
 1025  authorities created under chapter 421.
 1026         (f) If the department does not receive a completed annual
 1027  financial report from a local governmental entity within the
 1028  required period, it shall notify the Legislative Auditing
 1029  Committee and the Special District Information Program of the
 1030  Department of Community Affairs of the local governmental
 1031  entity’s failure to comply with the reporting requirements. The
 1032  committee shall proceed in accordance with s. 11.40(5).
 1033         (g)Each local governmental entity’s website must provide a
 1034  link to the department’s website to view the entity’s annual
 1035  financial report submitted to the department pursuant to this
 1036  section. If the local governmental entity does not have an
 1037  official website, the county government’s website must provide
 1038  the required link for the local governmental entity.
 1039         Section 19. Section 218.35, Florida Statutes, is amended to
 1040  read:
 1041         218.35 County fee officers; financial matters.—
 1042         (1) Each county fee officer shall establish an annual
 1043  budget for carrying out the powers, duties, and operations of
 1044  his or her office for the next county fiscal year which shall
 1045  clearly reflect the revenues available to said office and the
 1046  functions for which money is to be expended. The budget must
 1047  shall be balanced so that; that is, the total of estimated
 1048  receipts, including balances brought forward, equals shall equal
 1049  the total of estimated expenditures and reserves. The budgeting
 1050  of segregated funds must shall be made in a such manner that
 1051  retains the relation between program and revenue source, as
 1052  provided by law is retained.
 1053         (2) The clerk of the circuit court, functioning in his or
 1054  her capacity as clerk of the circuit and county courts and as
 1055  clerk of the board of county commissioners, shall prepare his or
 1056  her budget in two parts:
 1057         (a) The budget for funds necessary to perform court-related
 1058  functions as provided for in s. 28.36, which shall detail the
 1059  methodologies used to apportion costs between court-related and
 1060  non-court-related functions performed by the clerk.
 1061         (b) The budget relating to the requirements of the clerk as
 1062  clerk of the board of county commissioners, county auditor, and
 1063  custodian or treasurer of all county funds and other county
 1064  related duties, which shall be annually prepared and submitted
 1065  to the board of county commissioners pursuant to s. 129.03(2),
 1066  for each fiscal year. Expenditures shall be itemized in
 1067  accordance with the uniform accounting system prescribed by the
 1068  Department of Financial Services as follows:
 1069         1.Personnel services.
 1070         2.Operating expenses.
 1071         3.Capital outlay.
 1072         4.Debt service.
 1073         5. Grants and aids.
 1074         6. Other uses.
 1075         (3)The clerk of the circuit court shall furnish to the
 1076  board of county commissioners or the county budget commission
 1077  all relevant and pertinent information that the board or
 1078  commission deems necessary, including expenditures at the
 1079  subobject code level in accordance with the uniform accounting
 1080  system prescribed by the Department of Financial Services.
 1081         (4)The final approved budget of the clerk of the circuit
 1082  court must be posted on the county’s official website within 30
 1083  days after adoption. The final approved budget of the clerk of
 1084  the circuit court may be included in the county’s budget.
 1085         (5)(3) Each county fee officer shall establish make
 1086  provision for establishing a fiscal year beginning October 1 and
 1087  ending September 30 of the following year, and shall report his
 1088  or her finances annually upon the close of each fiscal year to
 1089  the county fiscal officer for inclusion in the annual financial
 1090  report by the county.
 1091         (6)(4) The proposed budget of a county fee officer shall be
 1092  filed with the clerk of the county governing authority by
 1093  September 1 preceding the fiscal year for the budget, except for
 1094  the budget prepared by the clerk of the circuit court for court
 1095  related functions as provided in s. 28.36.
 1096         Section 20. Section 218.39, Florida Statutes, is amended to
 1097  read:
 1098         218.39 Annual financial audit reports.—
 1099         (1) If, by the first day in any fiscal year, a local
 1100  governmental entity, district school board, charter school, or
 1101  charter technical career center has not been notified that a
 1102  financial audit for that fiscal year will be performed by the
 1103  Auditor General, each of the following entities shall have an
 1104  annual financial audit of its accounts and records completed
 1105  within 9 12 months after the end of its fiscal year by an
 1106  independent certified public accountant retained by it and paid
 1107  from its public funds:
 1108         (a) Each county.
 1109         (b) Any municipality with revenues or the total of
 1110  expenditures and expenses in excess of $250,000.
 1111         (c) Any special district with revenues or the total of
 1112  expenditures and expenses in excess of $100,000.
 1113         (d) Each district school board.
 1114         (e) Each charter school established under s. 1002.33.
 1115         (f) Each charter technical center established under s.
 1116  1002.34.
 1117         (g) Each municipality with revenues or the total of
 1118  expenditures and expenses between $100,000 and $250,000 that has
 1119  not been subject to a financial audit pursuant to this
 1120  subsection for the 2 preceding fiscal years.
 1121         (h) Each special district with revenues or the total of
 1122  expenditures and expenses between $50,000 and $100,000 that has
 1123  not been subject to a financial audit pursuant to this
 1124  subsection for the 2 preceding fiscal years.
 1125         (2) The county audit report must shall be a single document
 1126  that includes a financial audit of the county as a whole and,
 1127  for each county agency other than a board of county
 1128  commissioners, an audit of its financial accounts and records,
 1129  including reports on compliance and internal control, management
 1130  letters, and financial statements as required by rules adopted
 1131  by the Auditor General. In addition to such requirements, if a
 1132  board of county commissioners elects to have a separate audit of
 1133  its financial accounts and records in the manner required by
 1134  rules adopted by the Auditor General for other county agencies,
 1135  the such separate audit must shall be included in the county
 1136  audit report.
 1137         (3)(a) A dependent special district may provide make
 1138  provision for an annual financial audit by being included in
 1139  within the audit of the another local governmental entity upon
 1140  which it is dependent. An independent special district may not
 1141  make provision for an annual financial audit by being included
 1142  in within the audit of another local governmental entity.
 1143         (b) A special district that is a component unit, as defined
 1144  by generally accepted accounting principles, of a local
 1145  governmental entity shall provide the local governmental entity,
 1146  within a reasonable time period as established by the local
 1147  governmental entity, with financial information necessary to
 1148  comply with this section. The failure of a component unit to
 1149  provide this financial information must be noted in the annual
 1150  financial audit report of the local governmental entity.
 1151         (4) A management letter shall be prepared and included as a
 1152  part of each financial audit report.
 1153         (5) At the conclusion of the audit, the auditor shall
 1154  discuss with the chair of the governing body of the each local
 1155  governmental entity or the chair’s designee, or with the elected
 1156  official of each county agency or with the elected official’s
 1157  designee, or with the chair of the district school board or the
 1158  chair’s designee, or with the chair of the board of the charter
 1159  school or the chair’s designee, or with the chair of the board
 1160  of the charter technical career center or the chair’s designee,
 1161  as appropriate, all of the auditor’s comments that will be
 1162  included in the audit report. If the officer is not available to
 1163  discuss the auditor’s comments, their discussion is presumed
 1164  when the comments are delivered in writing to his or her office.
 1165  The auditor shall notify each member of the governing body of a
 1166  local governmental entity, district school board, charter
 1167  school, or charter technical career center for which
 1168  deteriorating financial conditions exist that may cause a
 1169  condition described in s. 218.503(1) to occur if actions are not
 1170  taken to address such conditions.
 1171         (6) The officer’s written statement of explanation or
 1172  rebuttal concerning the auditor’s findings, including corrective
 1173  action to be taken, must be filed with the governing body of the
 1174  local governmental entity, district school board, charter
 1175  school, or charter technical career center within 30 days after
 1176  the delivery of the auditor’s findings.
 1177         (7)All audits conducted pursuant to this section must be
 1178  conducted in accordance with the rules of the Auditor General
 1179  adopted pursuant to s. 11.45. Upon completion of the audit, the
 1180  auditor shall prepare an audit report in accordance with the
 1181  rules of the Auditor General. The audit report shall be filed
 1182  with the Auditor General within 45 days after delivery of the
 1183  audit report to the governing body of the audited entity, but no
 1184  later than 9 months after the end of the audited entity’s fiscal
 1185  year. The audit report must include a written statement
 1186  describing corrective actions to be taken in response to each of
 1187  the auditor’s recommendations included in the audit report.
 1188         (8) The Auditor General shall notify the Legislative
 1189  Auditing Committee of any audit report prepared pursuant to this
 1190  section which indicates that an audited entity has failed to
 1191  take full corrective action in response to a recommendation that
 1192  was included in the two preceding financial audit reports. The
 1193  committee may direct the governing body of the audited entity to
 1194  provide a written statement to the committee explaining why full
 1195  corrective action has not been taken or, if the governing body
 1196  intends to take full corrective action, describing the
 1197  corrective action to be taken and when it will occur. If the
 1198  committee determines that the written statement is not
 1199  sufficient, it may require the chair of the governing body of
 1200  the local governmental entity or the chair’s designee, the
 1201  elected official of each county agency or the elected official’s
 1202  designee, the chair of the district school board or the chair’s
 1203  designee, the chair of the board of the charter school or the
 1204  chair’s designee, or the chair of the board of the charter
 1205  technical career center or the chair’s designee, as appropriate,
 1206  to appear before the committee. If the committee determines that
 1207  an audited entity has failed to take full corrective action for
 1208  which there is no justifiable reason for not taking such action,
 1209  or has failed to comply with committee requests made pursuant to
 1210  this section, the committee may proceed in accordance with s.
 1211  11.40(5).
 1212         (9)(7) The predecessor auditor of a district school board
 1213  shall provide the Auditor General access to the prior year’s
 1214  working papers in accordance with the Statements on Auditing
 1215  Standards, including documentation of planning, internal
 1216  control, audit results, and other matters of continuing
 1217  accounting and auditing significance, such as the working paper
 1218  analysis of balance sheet accounts and those relating to
 1219  contingencies.
 1220         (8) All audits conducted in accordance with this section
 1221  must be conducted in accordance with the rules of the Auditor
 1222  General promulgated pursuant to s. 11.45. All audit reports and
 1223  the officer’s written statement of explanation or rebuttal must
 1224  be submitted to the Auditor General within 45 days after
 1225  delivery of the audit report to the entity’s governing body, but
 1226  no later than 12 months after the end of the fiscal year.
 1227         (10)(9) Each charter school and charter technical career
 1228  center must file a copy of its audit report with the sponsoring
 1229  entity; the local district school board, if not the sponsoring
 1230  entity; the Auditor General; and with the Department of
 1231  Education.
 1232         (11)(10) This section does not apply to housing authorities
 1233  created under chapter 421.
 1234         (12)(11) Notwithstanding the provisions of any local law,
 1235  the provisions of this section shall govern.
 1236         Section 21. Paragraph (e) of subsection (1) of section
 1237  218.503, Florida Statutes, is amended to read:
 1238         218.503 Determination of financial emergency.—
 1239         (1) Local governmental entities, charter schools, charter
 1240  technical career centers, and district school boards shall be
 1241  subject to review and oversight by the Governor, the charter
 1242  school sponsor, the charter technical career center sponsor, or
 1243  the Commissioner of Education, as appropriate, when any one of
 1244  the following conditions occurs:
 1245         (e) A An unreserved or total fund balance or retained
 1246  earnings deficit in total or for that portion of fund balance
 1247  classified as neither restricted or nonspendable, or a
 1248  unrestricted or total or unrestricted net assets deficit, as
 1249  reported on the balance sheet or statement of net assets on the
 1250  general purpose or fund financial statements of entities
 1251  required to report under governmental financial reporting
 1252  standards, or on the basic financial statements of entities
 1253  required to report under not-for-profit financial reporting
 1254  standards, for which sufficient resources of the local
 1255  governmental entity, charter school, charter technical career
 1256  center, or district school board, as reported on the balance
 1257  sheet or statement of net assets on the general purpose or fund
 1258  financial statements, are not available to cover the deficit.
 1259  Resources available to cover reported deficits include fund
 1260  balance or net assets that are not otherwise restricted by
 1261  federal, state, or local laws, bond covenants, contractual
 1262  agreements, or other legal constraints. Property, plant, and
 1263  equipment Fixed or capital assets, the disposal of which would
 1264  impair the ability of a local governmental entity, charter
 1265  school, charter technical career center, or district school
 1266  board to carry out its functions, are not considered resources
 1267  available to cover reported deficits.
 1268         Section 22. Paragraph (c) of subsection (5) of section
 1269  373.536, Florida Statutes, is amended, and paragraph (c) is
 1270  added to subsection (6) of that section, to read:
 1271         373.536 District budget and hearing thereon.—
 1272         (5) TENTATIVE BUDGET CONTENTS AND SUBMISSION; REVIEW AND
 1273  APPROVAL.—
 1274         (c) Each water management district shall, by August 1 of
 1275  each year, submit for review a tentative budget to the Governor,
 1276  the President of the Senate, the Speaker of the House of
 1277  Representatives, the chairs of all legislative committees and
 1278  subcommittees with substantive or fiscal jurisdiction over water
 1279  management districts, as determined by the President of the
 1280  Senate or the Speaker of the House of Representatives as
 1281  applicable, the secretary of the department, and the governing
 1282  body of each county in which the district has jurisdiction or
 1283  derives any funds for the operations of the district. The
 1284  tentative budget must be posted on the water management
 1285  district’s official website at least 2 days before budget
 1286  hearings held pursuant to s. 200.065 or other law.
 1287         (6) FINAL BUDGET; ANNUAL AUDIT; CAPITAL IMPROVEMENTS PLAN;
 1288  WATER RESOURCE DEVELOPMENT WORK PROGRAM.—
 1289         (c)The final adopted budget must be posted on the water
 1290  management district’s official website within 30 days after
 1291  adoption.
 1292         Section 23. Subsections (1) and (5) of section 1011.03,
 1293  Florida Statutes, are amended, and subsection (6) is added to
 1294  that section, to read:
 1295         1011.03 Public hearings; budget to be submitted to
 1296  Department of Education.—
 1297         (1) Each district school board must cause a summary of its
 1298  tentative budget, including the proposed millage levies as
 1299  provided for by law, and graphs illustrating a historical
 1300  summary of financial and demographic data, to be advertised at
 1301  least once one time as a full-page advertisement in the
 1302  newspaper with the largest circulation published in the district
 1303  or to be posted at the courthouse door if there be no such
 1304  newspaper. The board shall post the summary of its tentative
 1305  budget on the district’s official website. If the district does
 1306  not operate an official website, the board must, within a
 1307  reasonable period of time as established by the county in which
 1308  the district is located, transmit the summary to the manager or
 1309  administrator of the county. The manager or administrator shall
 1310  post the summary of the tentative budget on the county’s
 1311  website.
 1312         (5) The board shall hold public hearings to adopt tentative
 1313  and final budgets pursuant to s. 200.065. The hearings shall be
 1314  primarily for the purpose of hearing requests and complaints
 1315  from the public regarding the budgets and the proposed tax
 1316  levies and for explaining the budget and proposed or adopted
 1317  amendments thereto, if any. The tentative budget must be posted
 1318  on the district’s official website at least 2 days before the
 1319  budget hearing held pursuant to s. 200.065 or other law. The
 1320  final adopted budget must be posted on the district’s official
 1321  website within 30 days after adoption. If the district does not
 1322  operate an official website, the board must, within a reasonable
 1323  period of time as established by the county in which the
 1324  district is located, transmit the tentative budget or final
 1325  budget to the manager or administrator of the county. The
 1326  manager or administrator shall post the tentative budget or
 1327  final budget on the county’s website. The district school board
 1328  shall then require the superintendent to transmit forthwith two
 1329  copies of the adopted budget to the Department of Education for
 1330  approval as prescribed by law and rules of the State Board of
 1331  Education.
 1332         (6)If the governing body of a district amends the budget,
 1333  the adopted amendment must be posted on the official website of
 1334  the district within 5 days after adoption. If the district does
 1335  not operate an official website, the board must, within a
 1336  reasonable period of time as established by the county in which
 1337  the district is located, transmit the adopted amendment to the
 1338  manager or administrator of the county. The manager or
 1339  administrator shall post the tentative budget and final budget
 1340  on the county’s website.
 1341         Section 24. Section 1011.051, Florida Statutes, is amended
 1342  to read:
 1343         1011.051 Guidelines for general funds.—The district school
 1344  board shall maintain a an unreserved general fund ending fund
 1345  balance that is sufficient to address normal contingencies.
 1346         (1) If at any time the portion of the unreserved general
 1347  fund’s ending fund fund balance classified as neither restricted
 1348  or nonspendable in the district’s approved operating budget is
 1349  projected to fall during the current fiscal year below 3 percent
 1350  of projected general fund revenues during the current fiscal
 1351  year, the superintendent shall provide written notification to
 1352  the district school board and the Commissioner of Education.
 1353         (2) If at any time the portion of the unreserved general
 1354  fund’s ending fund fund balance classified as neither restricted
 1355  or nonspendable in the district’s approved operating budget is
 1356  projected to fall during the current fiscal year below 2 percent
 1357  of projected general fund revenues during the current fiscal
 1358  year, the superintendent shall provide written notification to
 1359  the district school board and the Commissioner of Education.
 1360  Within 14 days after receiving such notification, if the
 1361  commissioner determines that the district does not have a plan
 1362  that is reasonably anticipated to avoid a financial emergency as
 1363  determined pursuant to s. 218.503, the commissioner shall
 1364  appoint a financial emergency board that shall operate
 1365  consistent with the requirements, powers, and duties specified
 1366  in s. 218.503(3)(g).
 1367         Section 25. Paragraph (a) of subsection (3) of section
 1368  1011.64, Florida Statutes, is amended to read:
 1369         1011.64 School district minimum classroom expenditure
 1370  requirements.—
 1371         (3)(a) Annually the Department of Education shall calculate
 1372  for each school district:
 1373         1. Total K-12 operating expenditures, which are defined as
 1374  the amount of total general fund expenditures for K-12 programs
 1375  as reported in accordance with the accounts and codes prescribed
 1376  in the most recent issuance of the Department of Education
 1377  publication entitled “Financial and Program Cost Accounting and
 1378  Reporting for Florida Schools” and as included in the most
 1379  recent annual financial report submitted to the Commissioner of
 1380  Education, less the student transportation revenue allocation
 1381  from the state appropriation for that purpose, amounts
 1382  transferred to other funds, and increases to the amount of the
 1383  general fund’s fund unreserved ending fund balance classified as
 1384  neither restricted or nonspendable when the total unreserved
 1385  ending fund balance classified as neither restricted or
 1386  nonspendable is in excess of 5 percent of the total general fund
 1387  revenues.
 1388         2. Expenditures for classroom instruction, which shall be
 1389  the sum of the general fund expenditures for K-12 instruction
 1390  and instructional staff training.
 1391         Section 26. This act shall take effect October 1, 2010.

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