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