January 23, 2020
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Senate Bill 0708

Senate Bill sb0708c3

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    Florida Senate - 2004              CS for CS for CS for SB 708

    By the Committees on Appropriations; Finance and Taxation;
    Education; and Senator Atwater




    309-2533-04

  1                      A bill to be entitled

  2         An act relating to local government

  3         accountability; amending s. 11.40, F.S.;

  4         revising duties of the Legislative Auditing

  5         Committee; amending s. 11.45, F.S.; specifying

  6         requirements for a petition for a municipal

  7         audit; revising reporting requirements of the

  8         Auditor General; providing for technical advice

  9         by the Auditor General; amending s. 11.51,

10         F.S.; conforming provisions to changes made by

11         the act; amending s. 61.181, F.S.; correcting a

12         cross-reference; amending s. 75.05, F.S.;

13         deleting a requirement for an independent

14         special district to submit a copy of a

15         complaint to the Division of Bond Finance of

16         the State Board of Administration; amending s.

17         112.08, F.S.; clarifying that local governments

18         are authorized to provide health insurance;

19         amending s. 112.625, F.S.; revising the

20         definition of "governmental entity" to include

21         counties and district school boards; amending

22         s. 112.63, F.S.; providing for additional

23         material information to be provided to the

24         Department of Management Services in actuarial

25         reports with regard to retirement systems and

26         plans and providing procedures therefor;

27         providing for notification of the Department of

28         Revenue and the Department of Financial

29         Services in cases of noncompliance and

30         authorizing the withholding of certain funds;

31         requiring the Department of Management Services

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 1         to notify the Department of Community Affairs

 2         in the case of affected special districts;

 3         amending s. 130.04, F.S.; revising provisions

 4         governing notice of bids and disposition of

 5         bonds; amending s. 132.02, F.S.; revising

 6         provisions relating to the authorization to

 7         issue refund bonds; amending s. 132.09, F.S.;

 8         revising provisions relating to the notice of

 9         sale, bids, and awards and private sale of

10         bonds; amending s. 163.05, F.S.; revising

11         provisions governing the Small County Technical

12         Assistance Program; amending s. 166.121, F.S.;

13         revising provisions governing the issuance of

14         bonds by a municipality; amending s. 166.241,

15         F.S.; providing a municipal budget amendment

16         process and requirements; amending ss. 175.261

17         and 185.221, F.S.; conforming provisions to

18         changes made by the act; amending s. 189.4044,

19         F.S.; revising special procedures for

20         determination of inactive special districts;

21         amending s. 189.412, F.S.; revising duties of

22         the Special District Information Program of the

23         Department of Community Affairs; amending s.

24         189.418, F.S.; revising reporting requirements

25         of newly created special districts; authorizing

26         the governing body of a special district to

27         amend its budget; amending s. 189.419, F.S.;

28         revising provisions relating to the failure of

29         special districts to file required reports;

30         amending s. 189.421, F.S.; revising provisions

31         governing the failure of special districts to

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 1         disclose financial reports; providing for

 2         extension of time for the filing of the

 3         reports; providing remedies for noncompliance;

 4         providing for attorney's fees and costs;

 5         amending s. 189.428, F.S.; revising provisions

 6         governing the special district oversight review

 7         process; amending s. 189.439, F.S.; revising

 8         provisions governing the issuance of bonds by

 9         special districts; amending s. 191.005, F.S.;

10         exempting a candidate from campaign

11         requirements under specified conditions;

12         providing for the removal of a board member

13         upon becoming unqualified; amending s. 218.075,

14         F.S.; revising provisions governing the

15         reduction or waiver of permit processing fees

16         for certain counties; amending s. 218.32, F.S.,

17         relating to annual financial reports; requiring

18         the Department of Financial Services to notify

19         the Speaker of the House of Representatives and

20         the President of the Senate of any municipality

21         that has not had financial activity for a

22         specified period of time; providing that such

23         notice is sufficient to initiate dissolution

24         procedures; repealing s. 218.321, F.S.,

25         relating to annual financial statements of

26         local governmental entities; amending s.

27         218.39, F.S.; providing reporting requirements

28         for certain special districts; amending s.

29         218.36, F.S.; revising reporting requirements

30         for boards of county commissioners relating to

31         the failure of a county officer to comply with

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 1         the provisions of the section; amending s.

 2         218.369, F.S.; revising the definition of "unit

 3         of local government" to include district school

 4         boards; renaming pt. V of ch. 218, F.S., as

 5         "Local Governmental Entity and District School

 6         Board Financial Emergencies"; amending s.

 7         218.50, F.S.; renaming ss. 218.50-218.504,

 8         F.S., as the "Local Governmental Entity and

 9         District School Board Act"; amending s.

10         218.501, F.S.; revising the stated purposes of

11         pt. V of ch. 218, F.S.; amending s. 218.502,

12         F.S.; revising the definition of "local

13         governmental entity"; amending s. 218.503,

14         F.S.; revising provisions governing the

15         determination of a financial emergency for

16         local governments and district school boards;

17         amending s. 218.504, F.S.; revising provisions

18         relating to the authority of the Governor and

19         authorizing the Commissioner of Education to

20         terminate all state actions pursuant to ss.

21         218.50-218.504, F.S.; repealing ch. 131, F.S.,

22         consisting of ss. 131.01, 131.02, 131.03,

23         131.04, 131.05, and 131.06, F.S., relating to

24         refunding bonds of counties, municipalities,

25         and special districts; repealing s. 132.10,

26         F.S., relating to minimum sale price of bonds;

27         repealing s. 165.052, F.S., relating to special

28         dissolution procedures for municipalities;

29         repealing s. 189.409, F.S., relating to

30         determination of financial emergencies of

31         special districts; repealing s. 189.422, F.S.,

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 1         relating to actions of the Department of

 2         Community Affairs and special districts;

 3         repealing s. 200.0684, F.S., relating to an

 4         annual compliance report of the Department of

 5         Community Affairs regarding special districts;

 6         repealing s. 218.37(1)(h), F.S., relating to

 7         the requirement that the Division of Bond

 8         Finance use a served copy of the complaint for

 9         bond validation to verify compliance by special

10         districts with the requirements in s. 218.38,

11         F.S.; amending s. 215.195, F.S., relating to

12         the Statewide Cost Allocation Plan; providing

13         that the Department of Financial Services is

14         responsible for the plan's preparation and the

15         monitoring of agency compliance; amending s.

16         1010.47, F.S.; providing that school districts

17         must sell bonds; deleting obsolete provisions

18         relating to the sale of bonds by a school

19         district; amending s. 288.9610, F.S.;

20         correcting a cross-reference; repealing s.

21         373.556, F.S., relating to the investment of

22         funds by the governing board of a water

23         management district; providing an effective

24         date.

25  

26  Be It Enacted by the Legislature of the State of Florida:

27  

28         Section 1.  Paragraphs (a) and (b) of subsection (5) of

29  section 11.40, Florida Statutes, are amended to read:

30         11.40  Legislative Auditing Committee.--

31  

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 1         (5)  Following notification by the Auditor General, the

 2  Department of Financial Services, or the Division of Bond

 3  Finance of the State Board of Administration of the failure of

 4  a local governmental entity, district school board, charter

 5  school, or charter technical career center to comply with the

 6  applicable provisions within s. 11.45(5)-(7), s. 218.32(1), or

 7  s. 218.38, the Legislative Auditing Committee may schedule a

 8  hearing. If a hearing is scheduled, the committee shall

 9  determine if the entity should be subject to further state

10  action.  If the committee determines that the entity should be

11  subject to further state action, the committee shall:

12         (a)  In the case of a local governmental entity or

13  district school board, direct request the Department of

14  Revenue and the Department of Financial Services to withhold

15  any funds not pledged for bond debt service satisfaction which

16  are payable to such entity until the entity complies with the

17  law. The committee, in its request, shall specify the date

18  such action shall begin, and the directive request must be

19  received by the Department of Revenue and the Department of

20  Financial Services 30 days before the date of the distribution

21  mandated by law. The Department of Revenue and the Department

22  of Financial Services may implement the provisions of this

23  paragraph.

24         (b)  In the case of a special district, notify the

25  Department of Community Affairs that the special district has

26  failed to comply with the law. Upon receipt of notification,

27  the Department of Community Affairs shall proceed pursuant to

28  the provisions specified in s. ss. 189.421 and 189.422.

29         Section 2.  Paragraph (g) of subsection (2),

30  subsections (3) and (5), paragraph (e) of subsection (7), and

31  

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 1  subsections (8) and (9) of section 11.45, Florida Statutes,

 2  are amended to read:

 3         11.45  Definitions; duties; authorities; reports;

 4  rules.--

 5         (2)  DUTIES.--The Auditor General shall:

 6         (g)  At least every 2 years, conduct a performance

 7  audit of the local government financial reporting system,

 8  which, for the purpose of this chapter, means any statutory

 9  provisions related to local government financial reporting.

10  The purpose of such an audit is to determine the accuracy,

11  efficiency, and effectiveness of the reporting system in

12  achieving its goals and to make recommendations to the local

13  governments, the Governor, and the Legislature as to how the

14  reporting system can be improved and how program costs can be

15  reduced. The Auditor General shall determine the scope of such

16  audits. The local government financial reporting system should

17  provide for the timely, accurate, uniform, and cost-effective

18  accumulation of financial and other information that can be

19  used by the members of the Legislature and other appropriate

20  officials to accomplish the following goals:

21         1.  Enhance citizen participation in local government;

22         2.  Improve the financial condition of local

23  governments;

24         3.  Provide essential government services in an

25  efficient and effective manner; and

26         4.  Improve decisionmaking on the part of the

27  Legislature, state agencies, and local government officials on

28  matters relating to local government.

29  

30  The Auditor General shall perform his or her duties

31  independently but under the general policies established by

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 1  the Legislative Auditing Committee. This subsection does not

 2  limit the Auditor General's discretionary authority to conduct

 3  other audits or engagements of governmental entities as

 4  authorized in subsection (3).

 5         (3)  AUTHORITY FOR AUDITS AND OTHER ENGAGEMENTS.--

 6         (a)  The Auditor General may, pursuant to his or her

 7  own authority, or at the direction of the Legislative Auditing

 8  Committee, conduct audits or other engagements as determined

 9  appropriate by the Auditor General of:

10         (a)1.  The accounts and records of any governmental

11  entity created or established by law.

12         (b)2.  The information technology programs, activities,

13  functions, or systems of any governmental entity created or

14  established by law.

15         (c)3.  The accounts and records of any charter school

16  created or established by law.

17         (d)4.  The accounts and records of any direct-support

18  organization or citizen support organization created or

19  established by law. The Auditor General is authorized to

20  require and receive any records from the direct-support

21  organization or citizen support organization, or from its

22  independent auditor.

23         (e)5.  The public records associated with any

24  appropriation made by the Legislature General Appropriations

25  Act to a nongovernmental agency, corporation, or person. All

26  records of a nongovernmental agency, corporation, or person

27  with respect to the receipt and expenditure of such an

28  appropriation shall be public records and shall be treated in

29  the same manner as other public records are under general law.

30         (f)6.  State financial assistance provided to any

31  nonstate entity as defined by s. 215.97.

                                  8

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 1         (g)7.  The Tobacco Settlement Financing Corporation

 2  created pursuant to s. 215.56005.

 3         8.  The Florida Virtual School created pursuant to s.

 4  1002.37.

 5         (h)9.  Any purchases of federal surplus lands for use

 6  as sites for correctional facilities as described in s.

 7  253.037.

 8         (i)10.  Enterprise Florida, Inc., including any of its

 9  boards, advisory committees, or similar groups created by

10  Enterprise Florida, Inc., and programs.  The audit report may

11  not reveal the identity of any person who has anonymously made

12  a donation to Enterprise Florida, Inc., pursuant to this

13  subparagraph. The identity of a donor or prospective donor to

14  Enterprise Florida, Inc., who desires to remain anonymous and

15  all information identifying such donor or prospective donor

16  are confidential and exempt from the provisions of s.

17  119.07(1) and s. 24(a), Art. I of the State Constitution. Such

18  anonymity shall be maintained in the auditor's report.

19         (j)11.  The Florida Development Finance Corporation or

20  the capital development board or the programs or entities

21  created by the board. The audit or report may not reveal the

22  identity of any person who has anonymously made a donation to

23  the board pursuant to this subparagraph. The identity of a

24  donor or prospective donor to the board who desires to remain

25  anonymous and all information identifying such donor or

26  prospective donor are confidential and exempt from the

27  provisions of s. 119.07(1) and s. 24(a), Art. I of the State

28  Constitution. Such anonymity shall be maintained in the

29  auditor's report.

30         (k)12.  The records pertaining to the use of funds from

31  voluntary contributions on a motor vehicle registration

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 1  application or on a driver's license application authorized

 2  pursuant to ss. 320.023 and 322.081.

 3         (l)13.  The records pertaining to the use of funds from

 4  the sale of specialty license plates described in chapter 320.

 5         (m)14.  The transportation corporations under contract

 6  with the Department of Transportation that are acting on

 7  behalf of the state to secure and obtain rights-of-way for

 8  urgently needed transportation systems and to assist in the

 9  planning and design of such systems pursuant to ss.

10  339.401-339.421.

11         (n)15.  The acquisitions and divestitures related to

12  the Florida Communities Trust Program created pursuant to

13  chapter 380.

14         (o)16.  The Florida Water Pollution Control Financing

15  Corporation created pursuant to s. 403.1837.

16         (p)17.  The Florida Partnership for School Readiness

17  created pursuant to s. 411.01.

18         (q)18.  The Florida Special Disability Trust Fund

19  Financing Corporation created pursuant to s. 440.49.

20         (r)19.  Workforce Florida, Inc., or the programs or

21  entities created by Workforce Florida, Inc., created pursuant

22  to s. 445.004.

23         (s)20.  The corporation defined in s. 455.32 that is

24  under contract with the Department of Business and

25  Professional Regulation to provide administrative,

26  investigative, examination, licensing, and prosecutorial

27  support services in accordance with the provisions of s.

28  455.32 and the practice act of the relevant profession.

29         (t)21.  The Florida Engineers Management Corporation

30  created pursuant to chapter 471.

31  

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 1         (u)22.  The Investment Fraud Restoration Financing

 2  Corporation created pursuant to chapter 517.

 3         (v)23.  The books and records of any permitholder that

 4  conducts race meetings or jai alai exhibitions under chapter

 5  550.

 6         (w)24.  The corporation defined in part II of chapter

 7  946, known as the Prison Rehabilitative Industries and

 8  Diversified Enterprises, Inc., or PRIDE Enterprises.

 9         (x)  The Florida Virtual School pursuant to s. 1002.37.

10         (b)  The Auditor General is also authorized to:

11         1.  Promote the building of competent and efficient

12  accounting and internal audit organizations in the offices

13  administered by governmental entities.

14         2.  Provide consultation services to governmental

15  entities on their financial and accounting systems,

16  procedures, and related matters.

17         (5)  PETITION FOR AN AUDIT BY THE AUDITOR GENERAL.--

18         (a)  The Legislative Auditing Committee shall direct

19  the Auditor General to make an a financial audit of any

20  municipality whenever petitioned to do so by at least 20

21  percent of the registered electors in the last general

22  election of that municipality pursuant to this subsection. The

23  supervisor of elections of the county in which the

24  municipality is located shall certify whether or not the

25  petition contains the signatures of at least 20 percent of the

26  registered electors of the municipality. After the completion

27  of the audit, the Auditor General shall determine whether the

28  municipality has the fiscal resources necessary to pay the

29  cost of the audit. The municipality shall pay the cost of the

30  audit within 90 days after the Auditor General's determination

31  that the municipality has the available resources. If the

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 1  municipality fails to pay the cost of the audit, the

 2  Department of Revenue shall, upon certification of the Auditor

 3  General, withhold from that portion of the distribution

 4  pursuant to s. 212.20(6)(d)6. which is distributable to such

 5  municipality, a sum sufficient to pay the cost of the audit

 6  and shall deposit that sum into the General Revenue Fund of

 7  the state.

 8         (b)  At least one registered elector in the most recent

 9  general election must file a letter of intent with the

10  municipal clerk prior to any petition of the electors of that

11  municipality for the purpose of an audit. Each petition must

12  be submitted to the supervisor of elections and contain, at a

13  minimum:

14         1.  The elector's printed name;

15         2.  The signature of the elector;

16         3.  The elector's residence address;

17         4.  The elector's date of birth; and

18         5.  The date signed.

19  

20  All petitions must be submitted for verification within 1

21  calendar year after the audit petition origination by the

22  municipal electors.

23         (7)  AUDITOR GENERAL REPORTING REQUIREMENTS.--

24         (e)  The Auditor General shall notify the Governor or

25  the Commissioner of Education, as appropriate, and the

26  Legislative Auditing Committee of any audit report reviewed by

27  the Auditor General pursuant to paragraph (b) which contains a

28  statement that a the local governmental entity or district

29  school board has met one or more of the conditions specified

30  is in a state of financial emergency as provided in s.

31  218.503. If the Auditor General requests a clarification

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 1  regarding information included in an audit report to determine

 2  whether a local governmental entity or district school board

 3  has met one or more of the conditions specified in s. 218.503

 4  is in a state of financial emergency, the requested

 5  clarification must be provided within 45 days after the date

 6  of the request. If the local governmental entity or district

 7  school board does not comply with the Auditor General's

 8  request, the Auditor General shall notify the Legislative

 9  Auditing Committee. If, after obtaining the requested

10  clarification, the Auditor General determines that the local

11  governmental entity or district school board has met one or

12  more of the conditions specified in s. 218.503 is in a state

13  of financial emergency, he or she shall notify the Governor or

14  the Commissioner of Education, as appropriate, and the

15  Legislative Auditing Committee.

16         (8)  RULES OF THE AUDITOR GENERAL.--The Auditor

17  General, in consultation with the Board of Accountancy, shall

18  adopt rules for the form and conduct of all financial audits

19  performed by independent certified public accountants pursuant

20  to ss. 215.981, 218.39, 1001.453, 1004.28, and 1004.70. The

21  rules for audits of local governmental entities and district

22  school boards must include, but are not limited to,

23  requirements for the reporting of information necessary to

24  carry out the purposes of the Local Governmental Entity and

25  District School Board Government Financial Emergencies Act as

26  stated in s. 218.501.

27         (9)  TECHNICAL ADVICE OTHER GUIDANCE PROVIDED BY THE

28  AUDITOR GENERAL.--The Auditor General may provide technical

29  advice to:, in consultation with

30         (a)  The Department of Education in the development of,

31  shall develop a compliance supplement for the financial audit

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 1  of a district school board conducted by an independent

 2  certified public accountant.

 3         (b)  Governmental entities on their financial and

 4  accounting systems, procedures, and related matters.

 5         (c)  Governmental entities on promoting the building of

 6  competent and efficient accounting and internal audit

 7  organizations in their offices.

 8         Section 3.  Subsection (4) of section 11.51, Florida

 9  Statutes, is amended to read:

10         11.51  Office of Program Policy Analysis and Government

11  Accountability.--

12         (4)  The Office of Program Policy Analysis and

13  Government Accountability is authorized to examine all

14  entities and records listed in s. 11.45(3) s. 11.45(3)(a).

15         Section 4.  Subsection (10) of section 61.181, Florida

16  Statutes, is amended to read:

17         61.181  Depository for alimony transactions, support,

18  maintenance, and support payments; fees.--

19         (10)  Compliance with the requirements of this section

20  shall be included as part of the annual county audit required

21  pursuant to s. 218.39 11.45.

22         Section 5.  Subsection (3) of section 75.05, Florida

23  Statutes, is amended to read:

24         75.05  Order and service.--

25         (3)  In the case of independent special districts as

26  defined in s. 218.31(7), a copy of the complaint shall be

27  served on the Division of Bond Finance of the State Board of

28  Administration. Notwithstanding any other provision of law,

29  whether a general law or special act, validation of bonds to

30  be issued by a special district, other than a community

31  development district established pursuant to chapter 190, as

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 1  provided in s. 190.016(12), is not mandatory, but is at the

 2  option of the issuer. However, the validation of bonds issued

 3  by such community development districts shall not be required

 4  on refunding issues.

 5         Section 6.  Paragraph (a) of subsection (2) of section

 6  112.08, Florida Statutes, is amended to read:

 7         112.08  Group insurance for public officers, employees,

 8  and certain volunteers; physical examinations.--

 9         (2)(a)  Notwithstanding any general law or special act

10  to the contrary, every local governmental unit is authorized

11  to provide and pay out of its available funds for all or part

12  of the premium for life, health, accident, hospitalization,

13  legal expense, or annuity insurance, or all or any kinds of

14  such insurance, for the officers and employees of the local

15  governmental unit and for health, accident, hospitalization,

16  and legal expense insurance for the dependents of such

17  officers and employees upon a group insurance plan and, to

18  that end, to enter into contracts with insurance companies or

19  professional administrators to provide such insurance.  Before

20  entering any contract for insurance, the local governmental

21  unit shall advertise for competitive bids; and such contract

22  shall be let upon the basis of such bids. If a contracting

23  health insurance provider becomes financially impaired as

24  determined by the Office of Insurance Regulation of the

25  Financial Services Commission or otherwise fails or refuses to

26  provide the contracted-for coverage or coverages, the local

27  government may purchase insurance, enter into risk management

28  programs, or contract with third-party administrators and may

29  make such acquisitions by advertising for competitive bids or

30  by direct negotiations and contract. The local governmental

31  unit may undertake simultaneous negotiations with those

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 1  companies which have submitted reasonable and timely bids and

 2  are found by the local governmental unit to be fully qualified

 3  and capable of meeting all servicing requirements. Each local

 4  governmental unit may self-insure any plan for health,

 5  accident, and hospitalization coverage or enter into a risk

 6  management consortium to provide such coverage, subject to

 7  approval based on actuarial soundness by the Office of

 8  Insurance Regulation; and each shall contract with an

 9  insurance company or professional administrator qualified and

10  approved by the office to administer such a plan.

11         Section 7.  Subsection (5) of section 112.625, Florida

12  Statutes, is amended to read:

13         112.625  Definitions.--As used in this act:

14         (5)  "Governmental entity" means the state, for the

15  Florida Retirement System, and the county, municipality, or

16  special district, or district school board which is the

17  employer of the member of a local retirement system or plan.

18         Section 8.  Subsection (4) of section 112.63, Florida

19  Statutes, is amended to read:

20         112.63  Actuarial reports and statements of actuarial

21  impact; review.--

22         (4)  Upon receipt, pursuant to subsection (2), of an

23  actuarial report, or upon receipt, pursuant to subsection (3),

24  of a statement of actuarial impact, the Department of

25  Management Services shall acknowledge such receipt, but shall

26  only review and comment on each retirement system's or plan's

27  actuarial valuations at least on a triennial basis. If the

28  department finds that the actuarial valuation is not complete,

29  accurate, or based on reasonable assumptions or otherwise

30  materially fails to satisfy the requirements of this part, if

31  the department requires additional material information

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 1  necessary to complete its review of the actuarial valuation of

 2  a system or plan or material information necessary to satisfy

 3  the duties of the department pursuant to s. 112.665(1), or if

 4  the department does not receive the actuarial report or

 5  statement of actuarial impact, the department shall notify the

 6  administrator of the affected retirement system or plan and

 7  the affected governmental entity local government and request

 8  appropriate adjustment, the additional material information,

 9  or the required report or statement. The notification must

10  inform the administrator of the affected retirement system or

11  plan and the affected governmental entity of the consequences

12  for failure to comply with the requirements of this

13  subsection. If, after a reasonable period of time, a

14  satisfactory adjustment is not made or the report, statement,

15  or additional material information is not provided, the

16  department may notify the Department of Revenue and the

17  Department of Financial Services of such noncompliance, in

18  which case the Department of Revenue and the Department of

19  Financial Services shall withhold any funds not pledged for

20  satisfaction of bond debt service which are payable to the

21  affected governmental entity until the adjustment is made or

22  the report, statement, or additional material information is

23  provided to the department. The department shall specify the

24  date such action is to begin, and notification by the

25  department must be received by the Department of Revenue, the

26  Department of Financial Services, and the affected

27  governmental entity 30 days before the date the action begins.

28         (a)  Within 21 days after receipt of the notice, the

29  affected governmental entity local government or the

30  department may petition for a hearing under the provisions of

31  ss. 120.569 and 120.57 with the Department of Management

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 1  Services. The Department of Revenue and the Department of

 2  Financial Services may not be parties to any such hearing, but

 3  may request to intervene if requested by the Department of

 4  Management Services or if the Department of Revenue or the

 5  Department of Financial Services determines its interests may

 6  be adversely affected by the hearing. If the administrative

 7  law judge recommends in favor of the department, the

 8  department shall perform an actuarial review, or prepare the

 9  statement of actuarial impact, or collect the requested

10  material information. The cost to the department of performing

11  such actuarial review, or preparing the such statement, or

12  collecting the requested material information shall be charged

13  to the affected governmental entity of which the employees are

14  covered by the retirement system or plan. If payment of such

15  costs is not received by the department within 60 days after

16  receipt by the affected governmental entity of the request for

17  payment, the department shall certify to the Department of

18  Revenue and the Department of Financial Services Chief

19  Financial Officer the amount due, and the Department of

20  Revenue and the Department of Financial Services Chief

21  Financial Officer shall pay such amount to the Department of

22  Management Services from any funds not pledged for

23  satisfaction of bond debt service which are payable to the

24  affected governmental entity of which the employees are

25  covered by the retirement system or plan. If the

26  administrative law judge recommends in favor of the affected

27  governmental entity local retirement system and the department

28  performs an actuarial review, prepares the statement of

29  actuarial impact, or collects the requested material

30  information, the cost to the department of performing the

31  actuarial review, preparing the statement, or collecting the

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 1  requested material information shall be paid by the Department

 2  of Management Services.

 3         (b)  In the case of an affected special district, the

 4  Department of Management Services shall also notify the

 5  Department of Community Affairs. Upon receipt of notification,

 6  the Department of Community Affairs shall proceed pursuant to

 7  the provisions of s. 189.421 with regard to the special

 8  district.

 9         Section 9.  Section 130.04, Florida Statutes, is

10  amended to read:

11         130.04  Sale Notice for bids and disposition of

12  bonds.--In case the issuing of bonds shall be authorized by

13  the result of such election, the county commissioners shall

14  sell the bonds in the manner provided in s. 218.385. cause

15  notice to be given by publication in a newspaper published in

16  the county, or in some newspaper published in the same

17  judicial circuit, if there be none published in the county,

18  that they will receive bids for the purchase of county bonds

19  at the clerk's office, on a date not less than 10 days nor

20  more than 60 days from the first publication of such notice.

21  The notice shall specify the amount of bonds offered for sale,

22  the rate of interest, and the time when principal and

23  installments of interest shall be due and payable. Any and all

24  bids shall be rejected if the commissioners shall deem it to

25  the best interest for the county so to do, and they may cause

26  a new notice to be given in like manner inviting other bids

27  for said bonds; provided, that when the rate of interest on

28  said bonds exceeds 5 percent per annum, said bonds shall not

29  be sold for less than 95 cents on the dollar, but when any

30  bonds have heretofore been provided for by election, and the

31  rate of interest is 5 percent per annum, or less, that in such

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 1  cases the county commissioners may accept less than 95 cents

 2  upon the dollar, in the sale of said bonds, or for any portion

 3  of said bonds not already sold; provided, however, no bonds

 4  shall be sold for less than 90 cents on the dollar.

 5         Section 10.  Subsection (1) of section 132.02, Florida

 6  Statutes, is amended to read:

 7         132.02  Taxing units may refund obligations.--

 8         (1)  Each county, municipality, city, town, special

 9  road and bridge district, special tax school district, or and

10  other taxing district districts in this state, herein

11  sometimes called a unit, may issue, pursuant to a resolution

12  or resolutions of the governing body thereof (meaning thereby

13  the board or body vested with the power of determining the

14  amount of tax levies required for taxing the taxable property

15  of such unit for the purpose of such unit) and either with or

16  without the approval of such bonds at an election, except as

17  may be required by the Constitution of the state, bonds of

18  such unit for the purpose of refunding any or all bonds,

19  coupons, or interest on any such bonds, or coupons or paving

20  certificates of indebtedness or interest on any such paving

21  certificates of indebtedness, now or hereafter outstanding, or

22  any other funded debt, all of which are herein referred to as

23  bonds, whether such unit created such indebtedness or has

24  assumed, or may become liable therefor, and whether

25  indebtedness to be refunded has matured or to thereafter

26  become matured.

27         Section 11.  Section 132.09, Florida Statutes, is

28  amended to read:

29         132.09  Sale of bonds Notice of sale; bids and award;

30  private sale.--When sold, the refunding bonds (except as

31  otherwise expressly provided) shall be sold in the manner

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 1  provided in s. 218.385 pursuant to the terms of a notice of

 2  sale which shall be published at least twice. The first

 3  publication to be not less than 7 days before the date fixed

 4  for the sale and to be published in a newspaper published in

 5  the unit, or if no newspaper is published in the unit, then in

 6  a newspaper published in the county, or if no newspaper is

 7  published in the county, then in a newspaper published in

 8  Tallahassee, and in the discretion of the governing body of

 9  the unit may be published in a financial newspaper in the City

10  of New York.  Such notices shall state the time and place and

11  when and where sealed bids will be received, shall state the

12  amount of bonds, their dates, maturities, denominations and

13  interest rate or rates (which may be a maximum rate), interest

14  payment dates, an outline of the terms, if any, on which they

15  are redeemable or become payable before maturity, the amount

16  which must be deposited with the bid to secure its performance

17  if accepted, and such other pertinent information as the

18  governing body of the unit may determine.  The notice of sale

19  may require the bidders to fix the interest rate or rates that

20  the bonds are to bear subject to the terms of the notice and

21  the maximum rate permitted by this chapter.  The award of the

22  bonds shall be made by the governing body of the unit to the

23  bidder making the most advantageous bid which shall be

24  determined by the governing body in its absolute and

25  uncontrolled discretion.  The right to reject all bids shall

26  be reserved to the governing body of the unit.  If no bids are

27  received at such public sale, or if all bids are rejected, the

28  bonds may be sold without notice at private sale at any time

29  within one year thereafter, but such bonds shall not be sold

30  at private sale on terms less favorable to the unit than were

31  contained in the best bid at the prior public sale.

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 1         Section 12.  Paragraph (a) of subsection (2) of section

 2  163.05, Florida Statutes, is amended to read:

 3         163.05  Small County Technical Assistance Program.--

 4         (2)  Recognizing the findings in subsection (1), the

 5  Legislature declares that:

 6         (a)  The financial difficulties fiscal emergencies

 7  confronting small counties require an investment that will

 8  facilitate efforts to improve the productivity and efficiency

 9  of small counties' structures and operating procedures.

10         Section 13.  Subsection (2) of section 166.121, Florida

11  Statutes, is amended to read:

12         166.121  Issuance of bonds.--

13         (2)  The governing body of a municipality shall

14  determine the terms and manner of sale and distribution or

15  other disposition of any and all bonds it may issue,

16  consistent with the provisions of s. 218.385, and shall have

17  any and all powers necessary or convenient to such

18  disposition.

19         Section 14.  Section 166.241, Florida Statutes, is

20  amended to read:

21         166.241  Fiscal years, financial reports,

22  appropriations, and budgets, and budget amendments.--

23         (1)  Each municipality shall report its finances

24  annually as provided by general law.

25         (1)(2)  Each municipality shall make provision for

26  establishing a fiscal year beginning October 1 of each year

27  and ending September 30 of the following year.

28         (2)(3)  The governing body of each municipality shall

29  adopt a budget each fiscal year. The budget must be adopted by

30  ordinance or resolution unless otherwise specified in the

31  respective municipality's charter. The amount available from

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 1  taxation and other sources, including amounts carried over

 2  from prior fiscal years, must equal the total appropriations

 3  for expenditures and reserves. The budget must regulate

 4  expenditures of the municipality, and it is unlawful for any

 5  officer of a municipal government to expend or contract for

 6  expenditures in any fiscal year except in pursuance of

 7  budgeted appropriations.

 8         (3)  The governing body of each municipality at any

 9  time within a fiscal year or within up to 60 days following

10  the end of the fiscal year may amend a budget for that year as

11  follows:

12         (a)  Appropriations for expenditures within a fund may

13  be decreased or increased by motion recorded in the minutes,

14  provided that the total of the appropriations of the fund is

15  not changed.

16         (b)  The governing body may establish procedures by

17  which the designated budget officer may authorize certain

18  budget amendments within a department, provided that the total

19  of the appropriations of the department is not changed.

20         (c)  If a budget amendment is required for a purpose

21  not specifically authorized in paragraph (a) or paragraph (b),

22  the budget amendment must be adopted in the same manner as the

23  original budget unless otherwise specified in the charter of

24  the respective municipality.

25         Section 15.  Paragraph (b) of subsection (1) of section

26  175.261, Florida Statutes, is amended to read:

27         175.261  Annual report to Division of Retirement;

28  actuarial valuations.--For any municipality, special fire

29  control district, chapter plan, local law municipality, local

30  law special fire control district, or local law plan under

31  this chapter, the board of trustees for every chapter plan and

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 1  local law plan shall submit the following reports to the

 2  division:

 3         (1)  With respect to chapter plans:

 4         (b)  In addition to annual reports provided under

 5  paragraph (a), by February 1 of each triennial year, an

 6  actuarial valuation of the chapter plan must be made by the

 7  division at least once every 3 years, as provided in s.

 8  112.63, commencing 3 years from the last actuarial valuation

 9  of the plan or system for existing plans, or commencing 3

10  years from issuance of the initial actuarial impact statement

11  submitted under s. 112.63 for newly created plans. To that

12  end, the chair of the board of trustees for each firefighters'

13  pension trust fund operating under a chapter plan shall report

14  to the division such data as it needs to complete an actuarial

15  valuation of each fund. The forms for each municipality and

16  special fire control district shall be supplied by the

17  division.  The expense of this actuarial valuation shall be

18  borne by the firefighters' pension trust fund established by

19  ss. 175.041 and 175.121. The requirements of this section are

20  supplemental to the actuarial valuations necessary to comply

21  with s. ss. 218.321 and 218.39.

22         Section 16.  Paragraph (b) of subsection (1) of section

23  185.221, Florida Statutes, is amended to read:

24         185.221  Annual report to Division of Retirement;

25  actuarial valuations.--For any municipality, chapter plan,

26  local law municipality, or local law plan under this chapter,

27  the board of trustees for every chapter plan and local law

28  plan shall submit the following reports to the division:

29         (1)  With respect to chapter plans:

30         (b)  In addition to annual reports provided under

31  paragraph (a), by February 1 of each triennial year, an

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 1  actuarial valuation of the chapter plan must be made by the

 2  division at least once every 3 years, as provided in s.

 3  112.63, commencing 3 years from the last actuarial valuation

 4  of the plan or system for existing plans, or commencing 3

 5  years from the issuance of the initial actuarial impact

 6  statement submitted under s. 112.63 for newly created plans.

 7  To that end, the chair of the board of trustees for each

 8  municipal police officers' retirement trust fund operating

 9  under a chapter plan shall report to the division such data as

10  the division needs to complete an actuarial valuation of each

11  fund.  The forms for each municipality shall be supplied by

12  the division.  The expense of the actuarial valuation shall be

13  borne by the municipal police officers' retirement trust fund

14  established by s. 185.10. The requirements of this section are

15  supplemental to the actuarial valuations necessary to comply

16  with s. ss. 218.321 and 218.39.

17         Section 17.  Section 189.4044, Florida Statutes, is

18  amended to read:

19         189.4044  Special procedures for inactive districts.--

20         (1)  The department shall declare inactive any special

21  district in this state by documenting that filing a report

22  with the Speaker of the House of Representatives and the

23  President of the Senate which shows that such special district

24  is no longer active.  The inactive status of the special

25  district must be based upon a finding:

26         (a)  That The special district meets one of the

27  following criteria:

28         1.  The registered agent of the district, the chair of

29  the governing body of the district, or the governing body of

30  the appropriate local general-purpose government notifies the

31  

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 1  department in writing that the district has taken no action

 2  for 2 or more calendar years;

 3         2.  Following an inquiry from the department, the

 4  registered agent of the district, the chair of the governing

 5  body of the district, or the governing body of the appropriate

 6  local general-purpose government notifies the department in

 7  writing that the district has not had a governing board or a

 8  sufficient number of governing board members to constitute a

 9  quorum for 2 or more years or the registered agent of the

10  district, the chair of the governing body of the district, or

11  the governing body of the appropriate local general-purpose

12  government fails to respond to the department's inquiry within

13  21 days; or 18 or more months;

14         3.  The department determines, pursuant to s. 189.421,

15  that the district has failed to file or make a good faith

16  effort to file any of the reports listed in s. 189.419.; or

17         4.  The district has failed, for 2 consecutive fiscal

18  years, to pay fees assessed by the Special District

19  Information Program pursuant to this chapter.

20         (b)  The department, special district, or local

21  general-purpose government published That a notice of the

22  proposed declaration of inactive status has been published

23  once a week for 2 weeks in a newspaper of general circulation

24  in within the county or municipality in which wherein the

25  territory of the special district is located and sent a copy

26  of such notice by certified mail to the registered agent or

27  chair of the board, if any. Such notice must include, stating

28  the name of the said special district, the law under which it

29  was organized and operating, a general description of the

30  territory included in the said special district, and a

31  statement stating that any objections must be filed pursuant

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 1  to chapter 120 within 21 days after the publication date to

 2  the proposed declaration or to any claims against the assets

 3  of said special district shall be filed not later than 60 days

 4  following the date of last publication with the department;

 5  and

 6         (c)  Twenty-one That 60 days have elapsed from the last

 7  publication date of the notice of proposed declaration of

 8  inactive status and no administrative appeals were sustained

 9  objections have been filed.

10         (2)  If any special district is declared inactive

11  pursuant to this section, the property or assets of the

12  special district are subject to legal process for payment of

13  any debts of the district.  After the payment of all the debts

14  of said inactive special district, the remainder of its

15  property or assets shall escheat to the county or municipality

16  wherein located.  If, however, it shall be necessary, in order

17  to pay any such debt, to levy any tax or taxes on the property

18  in the territory or limits of the inactive special district,

19  the same may be assessed and levied by order of the local

20  general-purpose government wherein the same is situated and

21  shall be assessed by the county property appraiser and

22  collected by the county tax collector.

23         (3)  In the case of a district created by special act

24  of the Legislature, the department shall send a notice of

25  declaration of inactive status to notify the Speaker of the

26  House of Representatives and the President of the Senate. The

27  notice of declaration of inactive status shall reference of

28  each known special act creating or amending the charter of any

29  special district declared to be inactive under this

30  section.  The declaration of inactive status shall be

31  sufficient notice as required by s. 10, Art. III of the State

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 1  Constitution to authorize the Legislature to repeal any

 2  special laws so reported. In the case of a district created by

 3  one or more local general-purpose governments, the department

 4  shall send a notice of declaration of inactive status to the

 5  chair of the governing body of each local general-purpose

 6  government that created the district.  In the case of a

 7  district created by interlocal agreement, the department shall

 8  send a notice of declaration of inactive status to the chair

 9  of the governing body of each local general-purpose government

10  which entered into the interlocal agreement.

11         (4)  The entity that created a special district

12  declared inactive under this section must dissolve the special

13  district be dissolved by repealing repeal of its enabling laws

14  or by other appropriate means.

15         Section 18.  Subsection (1) of section 189.412, Florida

16  Statutes, is amended, and subsection (8) is added to that

17  section, to read:

18         189.412  Special District Information Program; duties

19  and responsibilities.--The Special District Information

20  Program of the Department of Community Affairs is created and

21  has the following special duties:

22         (1)  The collection and maintenance of special district

23  noncompliance compliance status reports from the Department of

24  Management Services Auditor General, the Department of

25  Financial Services, the Division of Bond Finance of the State

26  Board of Administration, and the Auditor General the

27  Department of Management Services, the Department of Revenue,

28  and the Commission on Ethics for the reporting required in ss.

29  112.3144, 112.3145, 112.3148, 112.3149, 112.63, 200.068,

30  218.32, 218.38, and 218.39, and 280.17 and chapter 121 and

31  from state agencies administering programs that distribute

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 1  money to special districts. The noncompliance special district

 2  compliance status reports must list those consist of a list of

 3  special districts used in that state agency and a list of

 4  which special districts that did not comply with the statutory

 5  reporting requirements statutorily required by that agency.

 6         (8)  Providing assistance to local general-purpose

 7  governments and certain state agencies in collecting

 8  delinquent reports or information, helping special districts

 9  comply with reporting requirements, declaring special

10  districts inactive when appropriate, and, when directed by the

11  Legislative Auditing Committee, initiating enforcement

12  provisions as provided in ss. 189.4044, 189.419, and 189.421.

13         Section 19.  Subsections (1) and (2) of section

14  189.418, Florida Statutes, are amended, subsection (5) is

15  renumbered as subsection (6), present subsection (6) is

16  renumbered as subsection (7) and amended, and a new subsection

17  (5) is added to that section, to read:

18         189.418  Reports; budgets; audits.--

19         (1)  When a new special district is created, the

20  district must forward to the department, within 30 days after

21  the adoption of the special act, rule, ordinance, resolution,

22  or other document that provides for the creation of the

23  district, a copy of the document and a written statement that

24  includes a reference to the status of the special district as

25  dependent or independent and the basis for such

26  classification. In addition to the document or documents that

27  create the district, the district must also submit a map of

28  the district, showing any municipal boundaries that cross the

29  district's boundaries, and any county lines if the district is

30  located in more than one county. The department must notify

31  the local government or other entity and the district within

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 1  30 days after receipt of the document or documents that create

 2  the district as to whether the district has been determined to

 3  be dependent or independent.

 4         (2)  Any amendment, modification, or update of the

 5  document by which the district was created, including changes

 6  in boundaries, must be filed with the department within 30

 7  days after adoption. The department may initiate proceedings

 8  against special districts as provided in s. ss. 189.421 and

 9  189.422 for failure to file the information required by this

10  subsection.

11         (5)  The governing body of each special district at any

12  time within a fiscal year or within up to 60 days following

13  the end of the fiscal year may amend a budget for that

14  year.  The budget amendment must be adopted by resolution.

15         (7)(6)  All reports or information required to be filed

16  with a local governing authority under ss. 189.415, 189.416,

17  and 189.417, 218.32, and 218.39 and this section shall:

18         (a)  When the local governing authority is a county, be

19  filed with the clerk of the board of county commissioners.

20         (b)  When the district is a multicounty district, be

21  filed with the clerk of the county commission in each county.

22         (c)  When the local governing authority is a

23  municipality, be filed at the place designated by the

24  municipal governing body.

25         Section 20.  Section 189.419, Florida Statutes, is

26  amended to read:

27         189.419  Effect of failure to file certain reports or

28  information.--

29         (1)  If a special district fails to file the reports or

30  information required under s. 189.415, s. 189.416, or s.

31  189.417, s. 189.418, s. 218.32, or s. 218.39 and a description

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 1  of all new bonds as provided in s. 218.38(1) with the local

 2  governing authority, the person authorized to receive and read

 3  the reports or information shall notify the district's

 4  registered agent and the appropriate local governing authority

 5  or authorities. If requested by the district At any time, the

 6  governing authority shall may grant an extension of time of up

 7  to 30 days for filing the required reports or information,

 8  except that an extension may not exceed 30 days.

 9         (2)  If at any time the local governing authority or

10  authorities or the board of county commissioners determines

11  that there has been an unjustified failure to file the reports

12  or information described in subsection (1), it may notify

13  petition the department and the department may proceed

14  pursuant to initiate proceedings against the special district

15  in the manner provided in s. 189.421.

16         (3)  If a special district fails to file the reports or

17  information required under s. 112.63, s. 218.32, s. 218.38, or

18  s. 218.39 with the appropriate state agency, the agency shall

19  notify the department, and the department shall proceed

20  pursuant to s. 189.421 may initiate proceedings against the

21  special district in the manner provided in s. 189.421 or

22  assess fines of not more than $25, with an aggregate total not

23  to exceed $50, when formal inquiries do not resolve the

24  noncompliance.

25         Section 21.  Section 189.421, Florida Statutes, is

26  amended to read:

27         (Substantial rewording of section. See

28         s. 189.421, F.S., for present text.)

29         189.421  Failure of district to disclose financial

30  reports.--

31  

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 1         (1)  When notified pursuant to s. 189.419, the

 2  department shall attempt to assist a special district to

 3  comply with its financial reporting requirements by sending a

 4  certified letter to the special district, and a copy of the

 5  letter to the chair of the governing body of the local

 6  general-purpose government, which includes the following: a

 7  description of the required report, including statutory

 8  submission deadlines, a contact telephone number for technical

 9  assistance to help the special district comply, a 60-day

10  extension of time for filing the required report with the

11  appropriate entity, the address where the report must be

12  filed, and an explanation of the penalties for

13  noncompliance.  The department may grant an additional 30-day

14  extension of time if requested to do so in writing by the

15  special district.  The department shall notify the appropriate

16  entity of the new extension of time.  In the case of a special

17  district that did not timely file the reports or information

18  required by s. 218.38, the department shall send a certified

19  technical assistance letter to the special district which

20  summarizes the requirements and encourages the special

21  district to take steps to prevent the noncompliance from

22  reoccurring.

23         (2)  Failure of a special district to comply with the

24  financial reporting requirements after the procedures of

25  subsection (1) are exhausted shall be deemed final action of

26  the special district.  The financial reporting requirements

27  are declared to be essential requirements of law.  Remedy for

28  noncompliance shall be by writ of certiorari as set forth in

29  subsection (3).

30         (3)  Pursuant to s. 11.40(5)(b), the Legislative

31  Auditing Committee shall notify the department of those

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 1  districts that failed to file the required report.  Within 30

 2  days after receiving this notice or within 30 days after the

 3  extension date provided in subsection (1), whichever occurs

 4  later, the department shall proceed as follows:

 5  notwithstanding the provisions of chapter 120, the department

 6  shall file a petition for writ of certiorari with the circuit

 7  court. Venue for all actions pursuant to this subsection shall

 8  be in Leon County. The court shall award the prevailing party

 9  attorney's fees and costs in all cases filed pursuant to this

10  section unless affirmatively waived by all parties. A writ of

11  certiorari shall be issued unless a respondent establishes

12  that the notification of the Legislative Auditing Committee

13  was issued as a result of material error. Proceedings under

14  this subsection shall otherwise be governed by the Rules of

15  Appellate Procedure.

16         Section 22.  Subsection (5) of section 189.428, Florida

17  Statutes, is amended to read:

18         189.428  Special districts; oversight review process.--

19         (5)  Those conducting the oversight review process

20  shall, at a minimum, consider the listed criteria for

21  evaluating the special district, but may also consider any

22  additional factors relating to the district and its

23  performance.  If any of the listed criteria does do not apply

24  to the special district being reviewed, it they need not be

25  considered. The criteria to be considered by the reviewer

26  include:

27         (a)  The degree to which the service or services

28  offered by the special district are essential or contribute to

29  the well-being of the community.

30         (b)  The extent of continuing need for the service or

31  services currently provided by the special district.

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 1         (c)  The extent of municipal annexation or

 2  incorporation activity occurring or likely to occur within the

 3  boundaries of the special district and its impact on the

 4  delivery of services by the special district.

 5         (d)  Whether there is a less costly alternative method

 6  of delivering the service or services that would adequately

 7  provide the district residents with the services provided by

 8  the district.

 9         (e)  Whether transfer of the responsibility for

10  delivery of the service or services to an entity other than

11  the special district being reviewed could be accomplished

12  without jeopardizing the district's existing contracts, bonds,

13  or outstanding indebtedness.

14         (f)  Whether the Auditor General has notified the

15  Legislative Auditing Committee that the special district's

16  audit report, reviewed pursuant to s. 11.45(7), indicates that

17  the district has met any of the conditions specified in s.

18  218.503(1) or that a deteriorating financial condition exists

19  that may cause a condition described in s. 218.503(1) to occur

20  if actions are not taken to address such condition.

21         (g)  Whether the Auditor General has determined that

22  the special district is in a state of financial emergency as

23  provided in s. 218.503(1), and has notified the Governor and

24  the Legislative Auditing Committee.

25         (g)(h)  Whether the district is inactive according to

26  the official list of special districts, and whether the

27  district is meeting and discharging its responsibilities as

28  required by its charter, as well as projected increases or

29  decreases in district activity.

30  

31  

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 1         (h)(i)  Whether the special district has failed to

 2  comply with any of the reporting requirements in this chapter,

 3  including preparation of the public facilities report.

 4         (i)(j)  Whether the special district has designated a

 5  registered office and agent as required by s. 189.416, and has

 6  complied with all open public records and meeting

 7  requirements.

 8         Section 23.  Paragraph (a) of subsection (1) of section

 9  189.439, Florida Statutes, is amended to read:

10         189.439  Bonds.--

11         (1)  AUTHORIZATION AND FORM OF BONDS.--

12         (a)  The authority may issue and sell bonds for any

13  purpose for which the authority has the power to expend money,

14  including, without limitation, the power to obtain working

15  capital loans to finance the costs of any project and to

16  refund any bonds or other indebtedness at the time outstanding

17  at or before maturity. Bonds may be sold in the manner

18  provided in s. 218.385 and by public or negotiated sale after

19  advertisement, if any, as the board considers

20  advisable.  Bonds may be authorized by resolution of the

21  board.

22         Section 24.  Subsections (1) and (2) of section

23  191.005, Florida Statutes, are amended to read:

24         191.005  District boards of commissioners; membership,

25  officers, meetings.--

26         (1)(a)  With the exception of districts whose governing

27  boards are appointed collectively by the Governor, the county

28  commission, and any cooperating city within the county, the

29  business affairs of each district shall be conducted and

30  administered by a five-member board. All three-member boards

31  existing on the effective date of this act shall be converted

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 1  to five-member boards, except those permitted to continue as a

 2  three-member board by special act adopted in 1997 or

 3  thereafter. The board shall be elected in nonpartisan

 4  elections by the electors of the district.  Except as provided

 5  in this act, such elections shall be held at the time and in

 6  the manner prescribed by law for holding general elections in

 7  accordance with s. 189.405(2)(a) and (3), and each member

 8  shall be elected for a term of 4 years and serve until the

 9  member's successor assumes office. Candidates for the board of

10  a district shall qualify with the county supervisor of

11  elections in whose jurisdiction the district is located.  If

12  the district is a multicounty district, candidates shall

13  qualify with the Department of State.  All candidates may

14  qualify by paying a filing fee of $25 or by obtaining the

15  signatures of at least 25 registered electors of the district

16  on petition forms provided by the supervisor of elections

17  which petitions shall be submitted and checked in the same

18  manner as petitions filed by nonpartisan judicial candidates

19  pursuant to s. 105.035. Notwithstanding s. 106.021, a

20  candidate who does not collect contributions and whose only

21  expense is the filing fee is not required to appoint a

22  campaign treasurer or designate a primary campaign depository.

23         (b)1.  At the next general election following the

24  effective date of this act, or on or after the effective date

25  of a special act or general act of local application creating

26  a new district, the members of the board shall be elected by

27  the electors of the district in the manner provided in this

28  section.  The office of each member of the board is designated

29  as being a seat on the board, distinguished from each of the

30  other seats by a numeral:  1, 2, 3, 4, or 5.  The numerical

31  seat designation does not designate a geographical subdistrict

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 1  unless such subdistrict exists on the effective date of this

 2  act, in which case the candidates must reside in the

 3  subdistrict, and only electors of the subdistrict may vote in

 4  the election for the member from that subdistrict.  Each

 5  candidate for a seat on the board shall designate, at the time

 6  the candidate qualifies, the seat on the board for which the

 7  candidate is qualifying.  The name of each candidate who

 8  qualifies for election to a seat on the board shall be

 9  included on the ballot in a way that clearly indicates the

10  seat for which the candidate is a candidate.  The candidate

11  for each seat who receives the most votes cast for a candidate

12  for the seat shall be elected to the board.

13         2.  If, on the effective date of this act, a district

14  presently in existence elects members of its board, the next

15  election shall be conducted in accordance with this section,

16  but this section does not require the early expiration of any

17  member's term of office by more than 60 days.

18         3.  If, on the effective date of this act, a district

19  does not elect the members of its board, the entire board

20  shall be elected in accordance with this section.  However, in

21  the first election following the effective date of this act,

22  seats 1, 3, and 5 shall be designated for 4-year terms and

23  seats 2 and 4 shall be designated for 2-year terms.

24         4.  If, on the effective date of this act, the district

25  has an elected three-member board, one of the two seats added

26  by this act shall, for the first election following the

27  effective date of this act, be designated for a 4-year term

28  and the other for a 2-year term, unless the terms of the three

29  existing seats all expire within 6 months of the first

30  election following the effective date of this act, in which

31  

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 1  case seats 1, 3, and 5 shall be designated for 4-year terms

 2  and seats 2 and 4 shall be designated for 2-year terms.

 3         5.  If the district has an elected three-member board

 4  designated to remain three members by special act adopted in

 5  1997 or thereafter, the terms of the board members shall be

 6  staggered. In the first election following the effective date

 7  of this act, seats 1 and 3 shall be designated for 4-year

 8  terms, and seat 2 for a 2-year term.

 9         (c)  The board of any district may request the local

10  legislative delegation that represents the area within the

11  district to create by special law geographical subdistricts

12  for board seats.  Any board of five members or larger elected

13  on a subdistrict basis as of the effective date of this act

14  shall continue to elect board members from such previously

15  designated subdistricts, and this act shall not require the

16  elimination of board seats from such boards.

17         (2)  Each member of the board must be a qualified

18  elector at the time he or she qualifies and continually

19  throughout his or her term. Any board members who ceases to be

20  a qualified elector is automatically removed pursuant to this

21  act.

22         Section 25.  Section 218.075, Florida Statutes, is

23  amended to read:

24         218.075  Reduction or waiver of permit processing

25  fees.--Notwithstanding any other provision of law, the

26  Department of Environmental Protection and the water

27  management districts shall reduce or waive permit processing

28  fees for counties with a population of 50,000 or less on April

29  1, 1994, until such counties exceed a population of 75,000 and

30  municipalities with a population of 25,000 or less, or any

31  county or municipality not included within a metropolitan

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 1  statistical area. Fee reductions or waivers shall be approved

 2  on the basis of fiscal hardship or environmental need for a

 3  particular project or activity. The governing body must

 4  certify that the cost of the permit processing fee is a fiscal

 5  hardship due to one of the following factors:

 6         (1)  Per capita taxable value is less than the

 7  statewide average for the current fiscal year;

 8         (2)  Percentage of assessed property value that is

 9  exempt from ad valorem taxation is higher than the statewide

10  average for the current fiscal year;

11         (3)  Any condition specified in s. 218.503(1) which

12  results in the county or municipality being in s. 218.503,

13  that determines a state of financial emergency;

14         (4)  Ad valorem operating millage rate for the current

15  fiscal year is greater than 8 mills; or

16         (5)  A financial condition that is documented in annual

17  financial statements at the end of the current fiscal year and

18  indicates an inability to pay the permit processing fee during

19  that fiscal year.

20  

21  The permit applicant must be the governing body of a county or

22  municipality or a third party under contract with a county or

23  municipality and the project for which the fee reduction or

24  waiver is sought must serve a public purpose. If a permit

25  processing fee is reduced, the total fee shall not exceed

26  $100.

27         Section 26.  Subsection (3) is added to section 218.32,

28  Florida Statutes, to read:

29         218.32  Annual financial reports; local governmental

30  entities.--

31  

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 1         (3)  The department shall notify the President of the

 2  Senate and the Speaker of the House of Representatives of any

 3  municipality that has not reported any financial activity for

 4  the last 4 fiscal years.  Such notice must be sufficient to

 5  initiate dissolution procedures as described in s.

 6  165.051(1)(a).  Any special law authorizing the incorporation

 7  or creation of the municipality must be included within the

 8  notification.

 9         Section 27.  Section 218.321, Florida Statutes, is

10  repealed.

11         Section 28.  Subsection (3) of section 218.39, Florida

12  Statutes, is amended to read:

13         218.39  Annual financial audit reports.--

14         (3)(a)  A dependent special district may make provision

15  for an annual financial audit by being included within the

16  audit of another local governmental entity upon which it is

17  dependent.  An independent special district may not make

18  provision for an annual financial audit by being included

19  within the audit of another local governmental entity.

20         (b)  A special district that is a component unit, as

21  defined by generally accepted accounting principles, of a

22  local government entity shall provide the local governmental

23  entity, within a reasonable time period as established by the

24  local governmental entity, with financial information

25  necessary to comply with this section. The failure of a

26  component unit to provide this financial information must be

27  noted in the annual financial audit report of the local

28  governmental entity.

29         Section 29.  Subsection (3) of section 218.36, Florida

30  Statutes, is amended to read:

31  

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 1         218.36  County officers; record and report of fees and

 2  disposition of same.--

 3         (3)  The board of county commissioners may shall, on

 4  the 32nd day following the close of the fiscal year, notify

 5  the Governor of the failure of any county officer to comply

 6  with the provisions of this section.  Such notification shall

 7  specify the name of the officer and the office held by him or

 8  her at the time of such failure and shall subject said officer

 9  to suspension from office at the Governor's discretion.

10         Section 30.  Section 218.369, Florida Statutes, is

11  amended to read:

12         218.369  Definitions applicable to ss.

13  218.37-218.386.--As used in this section and in ss. 218.37,

14  218.38, 218.385, and 218.386, the term "unit of local

15  government," except where exception is made, means a county,

16  municipality, special district, district school board, local

17  agency, authority, or consolidated city-county government or

18  any other local governmental body or public body corporate and

19  politic authorized or created by general or special law and

20  granted the power to issue general obligation or revenue

21  bonds; and the words "general obligation or revenue bonds"

22  shall be interpreted to include within their scope general

23  obligation bonds, revenue bonds, special assessment bonds,

24  limited revenue bonds, special obligation bonds, debentures,

25  and other similar instruments, but not bond anticipation

26  notes.

27         Section 31.  Part V of chapter 218, Florida Statutes,

28  entitled "Financial Emergencies" is renamed "Local

29  Governmental Entity and District School Board Financial

30  Emergencies."

31  

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 1         Section 32.  Section 218.50, Florida Statutes, is

 2  amended to read:

 3         218.50  Short title.--Sections 218.50-218.504 may be

 4  cited shall be known as the "Local Governmental Entity and

 5  District School Board Government Financial Emergencies Act."

 6         Section 33.  Section 218.501, Florida Statutes, is

 7  amended to read:

 8         218.501  Purposes.--The purposes of ss. 218.50-218.504

 9  are:

10         (1)  To promote preserve and protect the fiscal

11  responsibility solvency of local governmental entities and

12  district school boards.

13         (2)  To assist local governmental entities and district

14  school boards in providing essential services without

15  interruption and in meeting their financial obligations.

16         (3)  To assist local governmental entities and district

17  school boards through the improvement of local financial

18  management procedures.

19         Section 34.  Section 218.502, Florida Statutes, is

20  amended to read:

21         218.502  Definition.--As used in ss. 218.50-218.504,

22  the term "local governmental entity" means a county,

23  municipality, or special district, or district school board.

24         Section 35.  Section 218.503, Florida Statutes, is

25  amended to read:

26         218.503  Determination of financial emergency.--

27         (1)  A Local governmental entities and district school

28  boards shall be subject to review and oversight by the

29  Governor or the Commissioner of Education entity is in a state

30  of financial emergency when any one of the following

31  conditions occurs:

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 1         (a)  Failure within the same fiscal year in which due

 2  to pay short-term loans from banks or failure to make bond

 3  debt service or other long-term debt payments when due, as a

 4  result of a lack of funds.

 5         (b)  Failure to pay uncontested claims from creditors

 6  within 90 days after the claim is presented, as a result of a

 7  lack of funds.

 8         (c)(b)  Failure to transfer at the appropriate time,

 9  due to lack of funds:

10         1.  Taxes withheld on the income of employees; or

11         2.  Employer and employee contributions for:

12         a.  Federal social security; or

13         b.  Any pension, retirement, or benefit plan of an

14  employee.

15         (d)(c)  Failure for one pay period to pay, due to lack

16  of funds:

17         1.  Wages and salaries owed to employees; or

18         2.  Retirement benefits owed to former employees.

19         (e)(d)  An unreserved or total fund balance or retained

20  earnings deficit, or unrestricted or total net assets deficit,

21  as reported on the balance sheet or statement of net assets on

22  the general purpose or basic financial statements, for which

23  sufficient resources of the local governmental entity, as

24  reported on the balance sheet or statement of net assets on

25  the general purpose or basic financial statements, are not

26  available to cover the deficit for 2 successive years.

27  Resources available to cover reported deficits include net

28  assets that are not otherwise restricted by federal, state, or

29  local laws, bond covenants, contractual agreements, or other

30  legal constraints. Fixed or capital assets, the disposal of

31  which would impair the ability of a local governmental entity

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 1  to carry out its functions, are not considered resources

 2  available to cover reported deficits.

 3         (e)  Noncompliance of the local government retirement

 4  system with actuarial conditions provided by law.

 5         (2)  A local governmental entity shall notify the

 6  Governor and the Legislative Auditing Committee, and a

 7  district school board shall notify the Commissioner of

 8  Education and the Legislative Auditing Committee, when one or

 9  more of the conditions specified in subsection (1) have

10  occurred or will occur if action is not taken to assist the

11  local governmental entity or district school board.  In

12  addition, any state agency must, within 30 days after a

13  determination that one or more of the conditions specified in

14  subsection (1) have occurred or will occur if action is not

15  taken to assist the local governmental entity or district

16  school board the identification of the financial emergency,

17  notify the Governor or the Commissioner of Education, as

18  appropriate, and the Legislative Auditing Committee when one

19  or more of the conditions specified in subsection (1) have

20  occurred or will occur if action is not taken to assist a

21  local governmental entity.

22         (3)  Upon notification that one or more of the

23  conditions in subsection (1) exist, the Governor or his or her

24  designee shall contact the local governmental entity or the

25  Commissioner of Education or his or her designee shall contact

26  the district school board to determine what actions have been

27  taken by the local governmental entity or the district school

28  board to resolve the condition financial emergency. The

29  Governor or the Commissioner of Education, as appropriate,

30  shall determine whether the local governmental entity or the

31  district school board needs state assistance to resolve the

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 1  condition.  If state assistance is needed, the local

 2  governmental entity or district school board is considered to

 3  be in a state of financial emergency.  The Governor or the

 4  Commissioner of Education, as appropriate, has the authority

 5  to implement measures as set forth in ss. 218.50-218.504 to

 6  assist the local governmental entity or district school board

 7  in resolving resolve the financial emergency.  Such measures

 8  may include, but are not limited to:

 9         (a)  Requiring approval of the local governmental

10  entity's budget by the Governor or approval of the district

11  school board's budget by the Commissioner of Education.

12         (b)  Authorizing a state loan to a the local

13  governmental entity and providing for repayment of same.

14         (c)  Prohibiting a local governmental entity or

15  district school board from issuing bonds, notes, certificates

16  of indebtedness, or any other form of debt until such time as

17  it is no longer subject to this section.

18         (d)  Making such inspections and reviews of records,

19  information, reports, and assets of the local governmental

20  entity or district school board. The appropriate local

21  officials shall cooperate in such, in which inspections and

22  reviews the appropriate local officials shall cooperate.

23         (e)  Consulting with the officials and auditors of the

24  local governmental entity or the district school board and the

25  appropriate state officials agency regarding any steps

26  necessary to bring the books of account, accounting systems,

27  financial procedures, and reports into compliance with state

28  requirements.

29         (f)  Providing technical assistance to the local

30  governmental entity or the district school board.

31  

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 1         (g)1.  Establishing a financial emergency emergencies

 2  board to oversee the activities of the local governmental

 3  entity or the district school board. If a financial emergency

 4  The board, if is established for a local governmental entity,

 5  shall be appointed by the Governor shall appoint board members

 6  and select a chair. If a financial emergency board is

 7  established for a district school board, the State Board of

 8  Education shall appoint board members and select a chair. The

 9  Governor shall select a chair and such other officers as are

10  necessary. The financial emergency board shall adopt such

11  rules as are necessary for conducting board business. The

12  board may:

13         a.  Make such reviews of records, reports, and assets

14  of the local governmental entity or the district school board

15  as are needed.

16         b.  Consult with the officials and auditors of the

17  local governmental entity or the district school board and the

18  appropriate state officials regarding any steps necessary to

19  bring the books of account, accounting systems, financial

20  procedures, and reports of the local governmental entity or

21  the district school board into compliance with state

22  requirements.

23         c.  Review the operations, management, efficiency,

24  productivity, and financing of functions and operations of the

25  local governmental entity or the district school board.

26         2.  The recommendations and reports made by the

27  financial emergency board must be submitted to the Governor

28  for local governmental entities or to the Commissioner of

29  Education and the State Board of Education for district school

30  boards for appropriate action.

31  

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 1         (h)  Requiring and approving a plan, to be prepared by

 2  officials of the appropriate state agency in conjunction with

 3  the local governmental entity or the district school board in

 4  consultation with the appropriate state officials, prescribing

 5  actions that will cause the local governmental entity or

 6  district school board to no longer be subject to this

 7  section.  The plan must include, but need not be limited to:

 8         1.  Provision for payment in full of obligations

 9  outlined in subsection (1), designated as priority items, that

10  are currently all payments due or will to come due on debt

11  obligations, pension payments, and all payments and charges

12  imposed or mandated by federal or state law and for all

13  judgments and past due accounts, as priority items of

14  expenditures.

15         2.  Establishment of a basis of priority budgeting or

16  zero-based budgeting in order, so as to eliminate low-priority

17  items that are not affordable.

18         3.  The prohibition of a level of operations which can

19  be sustained only with nonrecurring revenues.

20         (4)  A During the financial emergency period, the local

21  governmental entity or district school board may not seek

22  application of laws under the bankruptcy provisions of the

23  United States Constitution except with the prior approval of

24  the Governor for local governmental entities or the

25  Commissioner of Education for district school boards.

26         (5)(a)  The governing authority of any municipality

27  having a resident population of 300,000 or more on or after

28  April 1, 1999, which has been declared in a state of financial

29  emergency pursuant to this section may impose a discretionary

30  per-vehicle surcharge of up to 20 percent on the gross

31  revenues of the sale, lease, or rental of space at parking

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 1  facilities within the municipality which are open for use to

 2  the general public.

 3         (b)  A municipal governing authority that imposes the

 4  surcharge authorized by this subsection may use the proceeds

 5  of such surcharge for the following purposes only:

 6         1.  No less than 60 percent and no more than 80 percent

 7  of the surcharge proceeds shall be used by the governing

 8  authority to reduce its ad valorem tax millage rate or to

 9  reduce or eliminate non-ad valorem assessments.

10         2.  A portion of the balance of the surcharge proceeds

11  shall be used by the governing authority to increase its

12  budget reserves; however, the governing authority shall not

13  reduce the amount it allocates for budget reserves from other

14  sources below the amount allocated for reserves in the fiscal

15  year prior to the year in which the surcharge is initially

16  imposed. When a 15-percent budget reserve is achieved, based

17  on the average gross revenue for the most recent 3 prior

18  fiscal years, the remaining proceeds from this subparagraph

19  shall be used for the payment of annual debt service related

20  to outstanding obligations backed or secured by a covenant to

21  budget and appropriate from non-ad valorem revenues.

22         (c)  This subsection expires June 30, 2006.

23         Section 36.  Section 218.504, Florida Statutes, is

24  amended to read:

25         218.504  Cessation of state action.--The Governor or

26  the Commissioner of Education, as appropriate, has the

27  authority to terminate all state actions pursuant to ss.

28  218.50-218.504.  Cessation of state action must not occur

29  until the Governor or the Commissioner of Education, as

30  appropriate, has determined that:

31  

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    Florida Senate - 2004              CS for CS for CS for SB 708
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 1         (1)  The local governmental entity or district school

 2  board:

 3         (a)  Has established and is operating an effective

 4  financial accounting and reporting system.

 5         (b)  Has resolved corrected or eliminated the fiscal

 6  emergency conditions outlined in s. 218.503(1).

 7         (2)  None of the No new fiscal emergency conditions

 8  outlined in s. 218.503(1) exists exist.

 9         Section 37.  Chapter 131, Florida Statutes, consisting

10  of sections 131.01, 131.02, 131.03, 131.04, 131.05, and

11  131.06, Florida Statutes, is repealed.

12         Section 38.  Section 132.10, Florida Statutes, is

13  repealed.

14         Section 39.  Section 165.052, Florida Statutes, is

15  repealed.

16         Section 40.  Section 189.409, Florida Statutes, is

17  repealed.

18         Section 41.  Section 189.422, Florida Statutes, is

19  repealed.

20         Section 42.  Section 200.0684, Florida Statutes, is

21  repealed.

22         Section 43.  Paragraph (h) of subsection (1) of section

23  218.37, Florida Statutes, is repealed.

24         Section 44.  Section 215.195, Florida Statutes, is

25  amended to read:

26         215.195  Agency deposits relating to the Statewide Cost

27  Allocation Plan.--

28         (1)  APPLICATION FOR ALLOCABLE STATEWIDE

29  OVERHEAD.--Each state agency, and the judicial branch, making

30  application for federal grant or contract funds shall, in

31  accordance with the Statewide Cost Allocation Plan (SWCAP),

                                  49

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    Florida Senate - 2004              CS for CS for CS for SB 708
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 1  include in its application a prorated share of the cost of

 2  services provided by state central service agencies which are

 3  reimbursable to the state pursuant to the provisions of Office

 4  of Management and Budget Circular A-87. Preparation of the

 5  Statewide Cost Allocation Plan and coordination thereof with

 6  all applicable parties is the responsibility of the Department

 7  of Financial Services. The Department of Financial Services

 8  shall ensure that the SWCAP presents the most favorable

 9  allocation of central services cost allowable to the state by

10  the Federal Government.

11         (2)  DEPOSIT OF OVERHEAD IN THE GENERAL REVENUE

12  FUND.--If an application for federal grant or contract funds

13  is approved, the state agency or judicial branch receiving the

14  federal grant or contract shall identify that portion

15  representing reimbursement of allocable statewide overhead and

16  deposit that amount into the General Revenue Fund unallocated

17  as directed by the Department of Financial Services Executive

18  Office of the Governor. The Department of Financial Services

19  shall be responsible for monitoring agency compliance with

20  this section.

21         Section 45.  Section 1010.47, Florida Statutes, is

22  amended to read:

23         1010.47  Receiving bids and sale of bonds.--

24         (1)  If the issuance of bonds is authorized at the

25  election, or if any bonds outstanding against the district are

26  being refunded, the district school board shall sell the bonds

27  in the manner provided in s. 218.385. cause notice to be given

28  by publication in some newspaper published in the district

29  that the board will receive bids for the purchase of the bonds

30  at the office of the district school superintendent. The

31  notice shall be published twice, and the first publication

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    Florida Senate - 2004              CS for CS for CS for SB 708
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 1  shall be given not less than 30 days prior to the date set for

 2  receiving the bids. The notice shall specify the amount of the

 3  bonds offered for sale, shall state whether the bids shall be

 4  sealed bids or whether the bonds are to be sold at auction,

 5  and shall give the schedule of maturities of the proposed

 6  bonds and such other pertinent information as may be

 7  prescribed by rules of the State Board of Education. Bidders

 8  may be invited to name the rate of interest that the bonds are

 9  to bear or the district school board may name rates of

10  interest and invite bids thereon. In addition to publication

11  of notice of the proposed sale as set forth in this

12  subsection, the district school board shall notify in writing

13  at least three recognized bond dealers in the state, and, at

14  the same time, notify the Department of Education concerning

15  the proposed sale and enclose a copy of the advertisement.

16         (2)  All bonds and refunding bonds issued as provided

17  by law shall be sold to the highest and best bidder at such

18  public sale unless sold at a better price or yield basis

19  within 30 days after failure to receive an acceptable bid at a

20  duly advertised public sale, provided that at no time shall

21  bonds or refunding bonds be sold or exchanged at less than par

22  value except as specifically authorized by the Department of

23  Education; and provided, further, that the district school

24  board shall have the right to reject all bids and cause a new

25  notice to be given in like manner inviting other bids for such

26  bonds, or to sell all or any part of such bonds to the State

27  Board of Education at a price and yield basis that shall not

28  be less advantageous to the district school board than that

29  represented by the highest and best bid received. In the

30  marketing of the bonds, the district school board shall be

31  entitled to have such assistance as can be rendered by the

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    Florida Senate - 2004              CS for CS for CS for SB 708
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 1  Division of Bond Finance, the Commissioner of Education, or

 2  any other public state officer or agency. In determining the

 3  highest and best bidder for bonds offered for sale, the net

 4  interest cost to the school board as shown in standard bond

 5  tables shall govern, provided that the determination of the

 6  district school board as to the highest and best bidder shall

 7  be final.

 8         Section 46.  Subsection (1) of section 288.9610,

 9  Florida Statutes, is amended to read:

10         288.9610  Annual reports of Florida Development Finance

11  Corporation.--By December 1 of each year, the Florida

12  Development Finance Corporation shall submit to the Governor,

13  the President of the Senate, the Speaker of the House of

14  Representatives, the Senate Minority Leader, the House

15  Minority Leader, and the city or county activating the Florida

16  Development Finance Corporation a complete and detailed report

17  setting forth:

18         (1)  The evaluation required in s. 11.45(3)(j) s.

19  11.45(3)(a)11.

20         Section 47.  Section 373.556, Florida Statutes, is

21  repealed.

22         Section 48.  This act shall take effect upon becoming a

23  law.

24  

25          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
26                           CS/CS/SB 708

27                                 

28  The committee substitute deletes language providing for the
    transfer of the Florida Single Audit Act and associated
29  position from the Executive Office of the Governor to the
    Department of Financial Services.
30  

31  

                                  52

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