Florida Senate - 2012                                    SB 1986
       
       
       
       By the Committee on Budget
       
       
       
       
       576-03465-12                                          20121986__
    1                        A bill to be entitled                      
    2         An act relating to water management districts;
    3         amending s. 373.503, F.S.; revising the maximum
    4         millage rates that may be levied by each water
    5         management district for district and basin purposes;
    6         specifying the district and basin purposes; specifying
    7         the maximum millage rate levied for district and basin
    8         purposes used to fund the core areas of water supply
    9         and water resource development projects, water
   10         quality, flood protection and floodplain management,
   11         and natural systems; directing the Legislature to
   12         annually review each water management district’s
   13         preliminary budget and set a maximum millage rate for
   14         certain purposes; specifying the use of the revenues;
   15         revising the review process for budgets of the water
   16         management districts; prohibiting a district from
   17         including in its budget or expending funds from any
   18         source for certain programs and activities during the
   19         next fiscal year under certain circumstances; removing
   20         a provision requiring that the maximum property tax
   21         revenue for water management districts revert to the
   22         amount authorized for the prior year if the
   23         Legislature does not set the amount; removing the
   24         maximum revenues for the 2011-2012 fiscal year;
   25         creating s. 373.535, F.S.; providing for the process,
   26         manner, and timing by which water management districts
   27         must submit a preliminary budget request to the
   28         Legislature and the Governor; requiring the Executive
   29         Office of the Governor and the appropriations
   30         committees of the Legislature to jointly develop
   31         preliminary budget instructions from which each water
   32         management district shall prepare the budget requests;
   33         providing criteria for the budget instructions;
   34         prescribing information that the preliminary budget
   35         must contain; requiring the Executive Office of the
   36         Governor to analyze each preliminary budget as to the
   37         adequacy of fiscal resources and certain expenditures;
   38         requiring the Executive Office of the Governor to
   39         provide to the Legislature by a certain time each
   40         water management district’s preliminary budget,
   41         together with the adequacy analysis; requiring that
   42         the Legislature annually review and approve, limit, or
   43         disapprove specified portions of the preliminary
   44         budget for each water management district; requiring
   45         that the Legislature, in appropriating funds for water
   46         management districts, authorize a level of expenditure
   47         for each approved program and activity; prohibiting a
   48         water management district from expending any funds on
   49         a program or activity not authorized by the
   50         Legislature; authorizing the Legislature to review and
   51         take action on other provisions of the preliminary
   52         budget of each water management district; providing
   53         that if the Legislature does not take action under
   54         certain circumstances, provisions of the preliminary
   55         budget are deemed approved; providing criteria;
   56         requiring that the first funding obligation of a water
   57         management district is payment of debt service for
   58         bonds and certificates of participation, if
   59         applicable; requiring a water management district to
   60         receive prior approval from the Legislature before
   61         incurring additional bonded indebtedness; providing
   62         that the preliminary budget reviewed by the
   63         Legislature is the basis for developing the tentative
   64         budget of each water management district; limiting the
   65         authority of a district to fund proposed expenditures
   66         reviewed by the Legislature to the amount authorized
   67         by the Legislature, the Governor, or the Legislative
   68         Budget Commission; amending s. 373.536, F.S.;
   69         requiring that budget amendments greater than a
   70         certain amount be reviewed and approved by the
   71         Executive Office of the Governor and that the
   72         Executive Office of the Governor notify the
   73         Legislative Budget Commission of the approval;
   74         requiring that a water management district provide a
   75         description of the budget control mechanisms to the
   76         Executive Office of the Governor for approval;
   77         providing that, upon providing notice to the
   78         Legislative Budget Commission and subject to prior
   79         review and approval by the Executive Office of the
   80         Governor, a water management district may amend
   81         unanticipated funds into its final budget; requiring
   82         the Executive Office of the Governor and the
   83         Legislative Budget Commission to be notified if the
   84         governing board of a water management district expends
   85         available funds for a disaster or emergency; requiring
   86         that a water management district provide a monthly
   87         financial statement to its governing board and make
   88         such monthly financial statement available for public
   89         access on its website; removing obsolete provisions
   90         relating to review and approval by the Executive
   91         Office of the Governor and the Legislative Budget
   92         Commission of the tentative budget of a water
   93         management district; providing for the approval or
   94         disapproval of the tentative budget by the Executive
   95         Office of the Governor; providing criteria for the
   96         Legislative Budget Commission to use in disapproving
   97         the tentative budget of a water management district;
   98         prohibiting a water management district from acting on
   99         a rejected provision without the approval of the
  100         Executive Office of the Governor or the Legislative
  101         Budget Commission; providing for the Chief Financial
  102         Officer to withhold state funds from a district that
  103         fails to obtain prior approval; requiring that the
  104         tentative budget be based on certain criteria;
  105         requiring the Executive Office of the Governor to
  106         consult with the Legislature to develop a standard
  107         format for the tentative budget; revising the
  108         information required for the tentative budget;
  109         revising the information required for the 5-year water
  110         resource development work program; amending s.
  111         373.605, F.S.; authorizing the governing board of a
  112         water management district to provide group insurance
  113         for its employees and the employees of another water
  114         management district in the same manner and with the
  115         same provisions and limitations as authorized for
  116         other public employees by certain laws; providing an
  117         effective date.
  118  
  119  Be It Enacted by the Legislature of the State of Florida:
  120  
  121         Section 1. Subsections (3) and (4) of section 373.503,
  122  Florida Statutes, are amended to read:
  123         373.503 Manner of taxation.—
  124         (3) The districts may levy ad valorem taxes on property
  125  within the district solely for the purposes of this chapter and
  126  of chapter 25270, 1949, Laws of Florida, as amended, and chapter
  127  61-691, Laws of Florida, as amended. If appropriate, taxes
  128  levied by each governing board may be separated by the governing
  129  board into a millage necessary for the purposes of the district
  130  and a millage necessary for financing basin functions specified
  131  in s. 373.0695.
  132         (a) Notwithstanding any other general or special law, and
  133  subject to subsection (4), the maximum total millage rate for
  134  district and basin purposes which may be used solely for the
  135  purposes of funding the core water management district mission
  136  areas of water supply, including alternative water supply and
  137  the water resource development projects, water quality, flood
  138  protection and floodplain management, and natural systems, shall
  139  be:
  140         1. Northwest Florida Water Management District: 0.04 0.05
  141  mill.
  142         2. Suwannee River Water Management District: 0.80 0.75
  143  mill.
  144         3. St. Johns River Water Management District: 0.80 0.6
  145  mill.
  146         4. Southwest Florida Water Management District: 0.80 1.0
  147  mill.
  148         5. South Florida Water Management District: 0.80 mill.
  149         (b) As provided in s. 373.535 and subject to the limits
  150  established by s. 9(b), Art. VII of the State Constitution, the
  151  Legislature shall annually review the preliminary budget of each
  152  water management district and shall separately set, in addition
  153  to the rate set in paragraph (a), a maximum millage rate or
  154  maximum revenue limit for each district which may be used to
  155  fund regulation, outreach, management, and administration
  156  programs and activities.
  157         (c) The maximum authorized millage rates or revenue limits
  158  separately established in paragraphs (a) and (b) shall be used
  159  to fund only the core mission areas and programs and activities
  160  specified those paragraphs. If the Legislature fails to set a
  161  revenue limit or the maximum amount of millage that may be
  162  levied for the programs and activities specified in paragraph
  163  (b), a district may not include in its budget or expend funds
  164  from any source for those programs and activities during the
  165  next fiscal year.
  166         (d)(b) The apportionment in the South Florida Water
  167  Management District shall be a maximum of 40 percent for
  168  district purposes and a maximum of 60 percent for basin
  169  purposes, respectively.
  170         (e)(c) Within the Southwest Florida Water Management
  171  District, the maximum millage assessed for district purposes may
  172  not exceed 50 percent of the total authorized millage if there
  173  are one or more basins in the district, and the maximum millage
  174  assessed for basin purposes may not exceed 50 percent of the
  175  total authorized millage.
  176         (4)(a) To ensure that taxes authorized by this chapter
  177  continue to be in proportion to the benefits derived by the
  178  parcels of real estate within the districts, the Legislature
  179  shall annually review the preliminary budget for each district
  180  for the next fiscal year as provided in s. 373.535 and the
  181  authorized millage rate for each district. Based upon this
  182  review, the Legislature shall set the authorized maximum millage
  183  rate or the maximum amount of revenue to be raised by each
  184  district in the next fiscal year from the taxes levied. Except
  185  as provided in paragraph (b), if the annual maximum amount of
  186  property tax revenue is not set by the Legislature on or before
  187  July 1 of each year, the maximum property tax revenue that may
  188  be raised reverts to the amount authorized in the prior year.
  189         (b) For the 2011-2012 fiscal year, the total ad valorem
  190  taxes levied may not exceed $3,946,969 for the Northwest Florida
  191  Water Management District, $5,412,674 for the Suwannee River
  192  Water Management District, $85,335,619 for the St. Johns Water
  193  Management District, $107,766,957 for the Southwest Florida
  194  Water Management District, and $284,901,967 for the South
  195  Florida Water Management District.
  196         Section 2. Section 373.535, Florida Statutes, is created to
  197  read:
  198         373.535Preliminary district budget; development,
  199  legislative review, and authority granted.—
  200         (1) PRELIMINARY BUDGET DEVELOPMENT.—
  201         (a) In preparation for the legislative budget review, each
  202  water management district shall submit a preliminary budget
  203  request to the Legislature and to the Governor in the form and
  204  manner prescribed in the budget instructions and at such time as
  205  specified by the Executive Office of the Governor based on the
  206  district’s independent judgment of its needs. However, a water
  207  management district may not submit its complete preliminary
  208  budget request later than December 15 unless an alternative date
  209  is agreed to be in the best interest of the state by the
  210  Governor and the chairs of the legislative appropriations
  211  committees.
  212         (b) The Executive Office of the Governor and the
  213  appropriations committees of the Legislature shall jointly
  214  develop preliminary budget instructions for preparing the
  215  exhibits and schedules that make up the budget from which each
  216  district shall prepare their budget request. The preliminary
  217  budget instructions must be transmitted to each district by
  218  October 1 of each year, unless an alternative date is agreed to
  219  be in the best interest of the state by the Governor and the
  220  chairs of the legislative appropriations committees.
  221         (c) The preliminary budget request must contain for each
  222  program:
  223         1. A section that clearly identifies and provides
  224  justification for each proposed expenditure listed in s.
  225  373.536(5)(d)4.d.-f. and that identifies the source of funds for
  226  each expenditure.
  227         2. A section that provides, by core mission area of
  228  responsibility, justification for proposed expenditures and that
  229  identifies the source of funds needed for activities related to
  230  water supply, including alternative water supply and water
  231  resource development projects identified in the district’s
  232  regional water supply plans, water quality, flood protection and
  233  floodplain management, and natural systems.
  234         3. A section that reviews the adopted budget allocations by
  235  program area and the performance metrics for the prior year.
  236         (d) The Executive Office of the Governor shall analyze each
  237  preliminary budget to determine the adequacy of fiscal resources
  238  available to the district and the adequacy of proposed district
  239  expenditures related to the core mission areas of responsibility
  240  for water supply, including alternative water supply and water
  241  resource development projects identified in the district’s
  242  regional water supply plans, water quality, flood protection and
  243  floodplain management, and natural systems. This analysis shall
  244  be based on the particular needs within each water management
  245  district in the core mission areas of responsibility. The water
  246  supply analysis must specifically include a determination of the
  247  adequacy of each district’s fiscal resources provided in the
  248  district’s preliminary budget to meet appropriate progress
  249  toward meeting the districtwide 20-year projected water supply
  250  demands, including funding for alternative water supply
  251  development and conservation projects.
  252         (e)The Executive Office of the Governor shall provide the
  253  preliminary budget for each water management district together
  254  with the adequacy analysis specified in paragraph (d) to the
  255  Legislature not later than 30 days before the start of each
  256  legislative session.
  257         (2) PRELIMINARY BUDGET; LEGISLATIVE REVIEW AND APPROVAL.—
  258         (a)1. The Legislature must annually review and approve,
  259  limit, or disapprove each portion of the preliminary budget for
  260  each water management district for those items in s.
  261  373.536(5)(d)4.d.-f. specific to regulation, outreach,
  262  management, and administration programs and activities.
  263         2. After the annual review, the Legislature shall
  264  appropriate for each district funds for the proposed
  265  expenditures, set a maximum amount of revenue that may be raised
  266  to fund the programs and activities for those items in s.
  267  373.536(5)(d)4.d.-f., or set the maximum millage rate that may
  268  be levied to fund these programs and activities. The
  269  appropriation, revenue limit, or millage rate authorized by the
  270  Legislature for the programs and activities reviewed under this
  271  paragraph may not exceed 20 percent of a district’s total
  272  preliminary budget.
  273         3. If the Legislature does not appropriate funds, set the
  274  maximum amount of revenue, or set the maximum millage rate
  275  pursuant to subparagraph 2., the water management district may
  276  not include in its budget or expend funds from any source for
  277  such programs and activities during the ensuing fiscal year.
  278         (b) The Legislature may also review and take action on any
  279  other aspect of the preliminary budget for each water management
  280  district. If the Legislature does not take any action pursuant
  281  to this paragraph, those portions of the preliminary budget of
  282  the water management district are deemed approved.
  283         (c)If applicable, the preliminary budget for each water
  284  management district must specify that the district’s first
  285  obligation for payment is the debt service on bonds and
  286  certificates of participation. In addition, a water management
  287  district must receive approval from the Legislature before it
  288  may incur additional bond indebtedness.
  289         (3)PRELIMINARY BUDGET; AUTHORITY GRANTED.—
  290         (a)Each water management district shall use the
  291  preliminary budget as reviewed, and as may be amended, by the
  292  Legislature pursuant to this section and s. 373.503 as the basis
  293  for developing the tentative budget for the next fiscal year as
  294  provided in s. 373.536(5).
  295         (b)The Legislature’s action pursuant to subsection (2),
  296  the approval pursuant to paragraph (2)(b), or the action by the
  297  Governor or Legislative Budget Commission pursuant to the
  298  provisions of s. 373.536(4) and (5) constitutes the only
  299  authority for a district to fund proposed expenditures for the
  300  next fiscal year. A district may not include in its tentative
  301  budget or expend any funds from any source for its programs and
  302  activities during the next fiscal year without such
  303  authorization.
  304         Section 3. Subsections (4), (5), and (6) of section
  305  373.536, Florida Statutes, are amended to read:
  306         373.536 District budget and hearing thereon.—
  307         (4) BUDGET CONTROLS; FINANCIAL INFORMATION.—
  308         (a) The final adopted budget for the district is will
  309  thereupon be the operating and fiscal guide for the district for
  310  the ensuing year; however, transfers of funds may be made within
  311  the budget by action of the governing board at a public meeting
  312  of the governing board. Budget amendments greater than $1
  313  million must be reviewed and approved by the Executive Office of
  314  the Governor. The Executive Office of the Governor shall provide
  315  to the Legislative Budget Commission notice of such approval.
  316         (b) The district shall control its budget, at a minimum, by
  317  funds and shall provide to the Executive Office of the Governor
  318  for approval a description of its budget control mechanisms.
  319         (c) If Should the district receives receive unanticipated
  320  funds after the adoption of the final budget, the final budget
  321  may be amended, following review and approval by the Executive
  322  Office of the Governor, by including such funds, if so long as
  323  notice of intention to amend is provided to the Legislative
  324  Budget Commission and is published in the Notice of the
  325  governing board meeting at which the amendment will be
  326  considered, pursuant to s. 120.525. The notice shall set forth a
  327  summary of the proposed amendment.
  328         (d)However, In the event of a disaster or of an emergency
  329  arising to prevent or avert the same, the governing board is
  330  shall not be limited by the budget but may expend shall have
  331  authority to apply such funds as may be available for the
  332  disaster or emergency therefor or as may be procured for such
  333  purpose. In such an event, the governing board shall notify the
  334  Executive Office of the Governor and the Legislative Budget
  335  Commission as soon as practical, but no later than 30 days after
  336  the governing board’s action.
  337         (e)(d) By September 1, 2012 2011, each water management
  338  district shall provide a monthly financial statement in the form
  339  and manner prescribed by the Department of Financial Services to
  340  the district’s its governing board and make such monthly
  341  financial statement available for public access on its website.
  342         (5) TENTATIVE BUDGET CONTENTS AND SUBMISSION; REVIEW AND
  343  APPROVAL.—
  344         (a) The Executive Office of the Governor may approve or and
  345  the Legislative Budget Commission are authorized to disapprove,
  346  in whole or in part, the budget of each water management
  347  district. The Executive Office of the Governor shall analyze
  348  each budget as to the adequacy of fiscal resources available to
  349  the district and the adequacy of district expenditures related
  350  to water supply, including water resource development projects
  351  identified in the district’s regional water supply plans; water
  352  quality; flood protection and floodplain management; and natural
  353  systems. This analysis shall be based on the particular needs
  354  within each water management district in those four areas of
  355  responsibility and shall be provided to the Legislative Budget
  356  Commission.
  357         (b) The Executive Office of the Governor, the Legislative
  358  Budget Commission, and the water management districts shall
  359  develop a process to facilitate review and communication
  360  regarding water management district tentative budgets, as
  361  necessary. If the Legislative Budget Commission determines that
  362  the tentative budget of a water management district has been
  363  significantly modified from a preliminary budget reviewed by the
  364  Legislature pursuant to s. 373.535, the Legislative Budget
  365  Commission may review, and may disapprove, any part of the
  366  tentative budget of the water management district. Unless
  367  otherwise authorized by the Legislature in the preliminary
  368  budget review conducted pursuant to s. 373.535, the Legislative
  369  Budget Commission must approve any water management district
  370  budget proposal that includes any of the following:
  371         1. Except for land exchanges, any single purchase of land
  372  in excess of $10 million.
  373         2. Any cumulative purchase of land during a single fiscal
  374  year in excess of $50 million.
  375         3. Any issuance of debt on or after July 1, 2012.
  376         4. Program expenditures as described in sub-subparagraphs
  377  (d)4.d.-f. in excess of 20 percent of a district’s total annual
  378  budget.
  379  
  380  Written disapproval of any provision in the tentative budget
  381  must be received by the district at least 5 business days before
  382  prior to the final district budget adoption hearing conducted
  383  under s. 200.065(2)(d). If written disapproval of any portion of
  384  the budget is not received at least 5 business days before prior
  385  to the final budget adoption hearing, the governing board may
  386  proceed with final adoption. Any provision rejected by the
  387  Executive Office of the Governor or the Legislative Budget
  388  Commission may shall not be included in a district’s final
  389  budget and may not be acted upon through any other means without
  390  prior approval of the entity rejecting the provision. Upon
  391  written request of the Governor or the Legislative Budget
  392  Commission, the Chief Financial Officer shall withhold state
  393  funds from a water management district that fails to comply with
  394  these requirements.
  395         (c) Each water management district shall, by August 1 of
  396  each year, submit for review a tentative budget to the Governor,
  397  the President of the Senate, the Speaker of the House of
  398  Representatives, the Legislative Budget Commission, the
  399  secretary of the department, and the governing body of each
  400  county in which the district has jurisdiction or derives any
  401  funds for the operations of the district. The tentative budget
  402  must be posted on the water management district’s official
  403  website at least 2 days before budget hearings held pursuant to
  404  s. 200.065 or other law.
  405         (d) The tentative budget must be based on the preliminary
  406  budget as reviewed, and as may be amended, by the Legislature
  407  pursuant to ss. 373.503 and 373.535 and must set forth the
  408  proposed expenditures of the district, to which may be added an
  409  amount to be held as reserve. The tentative budget must include,
  410  but is not limited to, the following information for the
  411  preceding fiscal year and the current fiscal year, and the
  412  proposed amounts for the upcoming fiscal year, in a standard
  413  format prescribed by the Executive Office of the Governor, in
  414  consultation with the Legislature:
  415         1. The estimated amount of funds remaining at the beginning
  416  of the fiscal year which have been obligated for the payment of
  417  outstanding commitments not yet completed.
  418         2. The estimated amount of unobligated funds or net cash
  419  balance on hand at the beginning of the fiscal year, an
  420  accounting of the source, balance, and projected future use of
  421  the unobligated funds, and the estimated amount of funds to be
  422  raised by district taxes or received from other sources to meet
  423  the requirements of the district.
  424         3. The millage rates and the percentage increase above the
  425  rolled-back rate, together with a summary of the reasons the
  426  increase is required, and the percentage increase in taxable
  427  value resulting from new construction within the district.
  428         4. The salaries and benefits, expenses, operating capital
  429  outlay, number of authorized positions, and other personal
  430  services for the following program areas of the district:
  431         a. Water resource planning and monitoring;
  432         b. Land acquisition, restoration, and public works;
  433         c. Operation and maintenance of works and lands;
  434         d. Regulation;
  435         e. Outreach for which the information provided must contain
  436  a full description and accounting of expenditures for water
  437  resources education; public information and public relations,
  438  including public service announcements and advertising in any
  439  media; and lobbying activities related to local, regional, state
  440  and federal governmental affairs, whether incurred by district
  441  staff or through contractual services; and
  442         f. Management and administration.
  443  
  444  In addition to the program areas reported by all water
  445  management districts, the South Florida Water Management
  446  District shall include in its budget document separate sections
  447  on all costs associated with the Everglades Construction Project
  448  and the Comprehensive Everglades Restoration Plan.
  449         5. The total estimated amount in the district budget for
  450  each area of responsibility listed in subparagraph 4. and for
  451  water resource, water supply, and alternative water supply
  452  development projects identified in the district’s regional water
  453  supply plans.
  454         6. A description of each new, expanded, reduced, or
  455  eliminated program.
  456         7. The funding sources, including, but not limited to, ad
  457  valorem taxes, Surface Water Improvement and Management Program
  458  funds, other state funds, federal funds, and user fees and
  459  permit fees for each program area.
  460         (e) The Executive Office of the Governor shall annually, on
  461  or before December 15, file with the Legislature a report that
  462  summarizes its review of the water management districts’
  463  tentative budgets and displays the adopted budget allocations by
  464  program area. The report must identify the districts that are
  465  not in compliance with the reporting requirements of this
  466  section. State funds shall be withheld from a water management
  467  district that fails to comply with these reporting requirements.
  468         (6) FINAL BUDGET; ANNUAL AUDIT; CAPITAL IMPROVEMENTS PLAN;
  469  WATER RESOURCE DEVELOPMENT WORK PROGRAM.—
  470         (a) Each district must, by the date specified for each
  471  item, furnish copies of the following documents to the Governor,
  472  the President of the Senate, the Speaker of the House of
  473  Representatives, the chairs of all legislative committees and
  474  subcommittees having substantive or fiscal jurisdiction over the
  475  districts, as determined by the President of the Senate or the
  476  Speaker of the House of Representatives as applicable, the
  477  secretary of the department, and the governing board of each
  478  county in which the district has jurisdiction or derives any
  479  funds for the operations of the district:
  480         1. The adopted budget, to be furnished within 10 days after
  481  its adoption.
  482         2. A financial audit of its accounts and records, to be
  483  furnished within 10 days after its acceptance by the governing
  484  board. The audit must be conducted in accordance with the
  485  provisions of s. 11.45 and the rules adopted thereunder. In
  486  addition to the entities named above, the district must provide
  487  a copy of the audit to the Auditor General within 10 days after
  488  its acceptance by the governing board.
  489         3. A 5-year capital improvements plan, to be included in
  490  the consolidated annual report required by s. 373.036(7). The
  491  plan must include expected sources of revenue for planned
  492  improvements and must be prepared in a manner comparable to the
  493  fixed capital outlay format set forth in s. 216.043.
  494         4. A 5-year water resource development work program to be
  495  furnished within 30 days after the adoption of the final budget.
  496  The program must describe the district’s implementation strategy
  497  and funding plan for the water resource, water supply, and
  498  alternative water supply development components component of
  499  each approved regional water supply plan developed or revised
  500  under s. 373.709. The work program must address all the elements
  501  of the water resource, water supply, and alternative water
  502  supply development components component in the district’s
  503  approved regional water supply plans and must identify which
  504  projects in the work program which will provide water;, explain
  505  how each water resource, water supply, and alternative water
  506  supply development project will produce additional water
  507  available for consumptive uses;, estimate the quantity of water
  508  to be produced by each project;, and provide an assessment of
  509  the contribution of the district’s regional water supply plans
  510  in providing sufficient water needed to timely meet the water
  511  supply needs of existing and future reasonable-beneficial uses
  512  for a 1-in-10-year drought event.
  513         (b) Within 30 days after its submittal, the department
  514  shall review the proposed work program and submit its findings,
  515  questions, and comments to the district. The review must include
  516  a written evaluation of the program’s consistency with the
  517  furtherance of the district’s approved regional water supply
  518  plans, and the adequacy of proposed expenditures. As part of the
  519  review, the department shall give interested parties the
  520  opportunity to provide written comments on each district’s
  521  proposed work program. Within 45 days after receipt of the
  522  department’s evaluation, the governing board shall state in
  523  writing to the department which of the changes recommended in
  524  the evaluation it will incorporate into its work program
  525  submitted as part of the March 1 consolidated annual report
  526  required by s. 373.036(7) or specify the reasons for not
  527  incorporating the changes. The department shall include the
  528  district’s responses in a final evaluation report and shall
  529  submit a copy of the report to the Governor, the President of
  530  the Senate, and the Speaker of the House of Representatives.
  531         (c)(b) If any entity listed in paragraph (a) provides
  532  written comments to the district regarding any document
  533  furnished under this subsection, the district must respond to
  534  the comments in writing and furnish copies of the comments and
  535  written responses to the other entities.
  536         (d)(c) The final adopted budget must be posted on the water
  537  management district’s official website within 30 days after
  538  adoption.
  539         Section 4. Section 373.605, Florida Statues, is amended to
  540  read:
  541         373.605 Group insurance for water management districts.—
  542         (1) The governing board of a any water management district
  543  may is hereby authorized and empowered to provide group
  544  insurance for its employees in the same manner and with the same
  545  provisions and limitations authorized for other public employees
  546  by ss. 112.08, 112.09, 112.10, 112.11, and 112.14.
  547         (2) The governing board of a water management district may
  548  provide group insurance for its employees and the employees of
  549  another water management district in the same manner and with
  550  the same provisions and limitations authorized for other public
  551  employees by ss. 112.08, 112.09, 112.10, 112.11, and 112.14.
  552         (2) Any and all insurance agreements in effect as of
  553  October 1, 1974, which conform to the provisions of this section
  554  are hereby ratified.
  555         Section 5. This act shall take effect July 1, 2012.