Florida Senate - 2015                        COMMITTEE AMENDMENT
       Bill No. CS for SB 1372
       
       
       
       
       
       
                                Ì2401964Î240196                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  03/31/2015           .                                
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       The Committee on Community Affairs (Abruzzo) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete lines 186 - 939
    4  and insert:
    5         Section 2. Subsection (1), paragraph (j) of subsection (2),
    6  paragraph (v) of subsection (3), and paragraph (i) of subsection
    7  (7) of section 11.45, Florida Statutes, are amended, and
    8  paragraph (y) is added to subsection (3) of that section, to
    9  read:
   10         11.45 Definitions; duties; authorities; reports; rules.—
   11         (1) DEFINITIONS.—As used in ss. 11.40-11.51, the term:
   12         (a) “Abuse” means behavior that is deficient or improper
   13  when compared with behavior that a prudent person would consider
   14  reasonable and necessary operational practice given the facts
   15  and circumstances. The term includes the misuse of authority or
   16  position for personal gain.
   17         (b)(a) “Audit” means a financial audit, operational audit,
   18  or performance audit.
   19         (c)(b) “County agency” means a board of county
   20  commissioners or other legislative and governing body of a
   21  county, however styled, including that of a consolidated or
   22  metropolitan government, a clerk of the circuit court, a
   23  separate or ex officio clerk of the county court, a sheriff, a
   24  property appraiser, a tax collector, a supervisor of elections,
   25  or any other officer in whom any portion of the fiscal duties of
   26  the above are under law separately placed.
   27         (d)(c) “Financial audit” means an examination of financial
   28  statements in order to express an opinion on the fairness with
   29  which they are presented in conformity with generally accepted
   30  accounting principles and an examination to determine whether
   31  operations are properly conducted in accordance with legal and
   32  regulatory requirements. Financial audits must be conducted in
   33  accordance with auditing standards generally accepted in the
   34  United States and government auditing standards as adopted by
   35  the Board of Accountancy. When applicable, the scope of
   36  financial audits shall encompass the additional activities
   37  necessary to establish compliance with the Single Audit Act
   38  Amendments of 1996, 31 U.S.C. ss. 7501-7507, and other
   39  applicable federal law.
   40         (e) “Fraud” means obtaining something of value through
   41  willful misrepresentation, including, but not limited to, the
   42  intentional misstatements or omissions of amounts or disclosures
   43  in financial statements to deceive users of financial
   44  statements, theft of an entity’s assets, bribery, or the use of
   45  one’s position for personal enrichment through the deliberate
   46  misuse or misapplication of an organization’s resources.
   47         (f)(d) “Governmental entity” means a state agency, a county
   48  agency, or any other entity, however styled, that independently
   49  exercises any type of state or local governmental function.
   50         (g)(e) “Local governmental entity” means a county agency,
   51  municipality, tourist development council, county tourism
   52  promotion agency, or special district as defined in s. 189.012.
   53  The term, but does not include any housing authority established
   54  under chapter 421.
   55         (h)(f) “Management letter” means a statement of the
   56  auditor’s comments and recommendations.
   57         (i)(g) “Operational audit” means an audit whose purpose is
   58  to evaluate management’s performance in establishing and
   59  maintaining internal controls, including controls designed to
   60  prevent and detect fraud, waste, and abuse, and in administering
   61  assigned responsibilities in accordance with applicable laws,
   62  administrative rules, contracts, grant agreements, and other
   63  guidelines. Operational audits must be conducted in accordance
   64  with government auditing standards. Such audits examine internal
   65  controls that are designed and placed in operation to promote
   66  and encourage the achievement of management’s control objectives
   67  in the categories of compliance, economic and efficient
   68  operations, reliability of financial records and reports, and
   69  safeguarding of assets, and identify weaknesses in those
   70  internal controls.
   71         (j)(h) “Performance audit” means an examination of a
   72  program, activity, or function of a governmental entity,
   73  conducted in accordance with applicable government auditing
   74  standards or auditing and evaluation standards of other
   75  appropriate authoritative bodies. The term includes an
   76  examination of issues related to:
   77         1. Economy, efficiency, or effectiveness of the program.
   78         2. Structure or design of the program to accomplish its
   79  goals and objectives.
   80         3. Adequacy of the program to meet the needs identified by
   81  the Legislature or governing body.
   82         4. Alternative methods of providing program services or
   83  products.
   84         5. Goals, objectives, and performance measures used by the
   85  agency to monitor and report program accomplishments.
   86         6. The accuracy or adequacy of public documents, reports,
   87  or requests prepared under the program by state agencies.
   88         7. Compliance of the program with appropriate policies,
   89  rules, or laws.
   90         8. Any other issues related to governmental entities as
   91  directed by the Legislative Auditing Committee.
   92         (k)(i) “Political subdivision” means a separate agency or
   93  unit of local government created or established by law and
   94  includes, but is not limited to, the following and the officers
   95  thereof: authority, board, branch, bureau, city, commission,
   96  consolidated government, county, department, district,
   97  institution, metropolitan government, municipality, office,
   98  officer, public corporation, town, or village.
   99         (l)(j) “State agency” means a separate agency or unit of
  100  state government created or established by law and includes, but
  101  is not limited to, the following and the officers thereof:
  102  authority, board, branch, bureau, commission, department,
  103  division, institution, office, officer, or public corporation,
  104  as the case may be, except any such agency or unit within the
  105  legislative branch of state government other than the Florida
  106  Public Service Commission.
  107         (m) “Waste” means the act of using or expending resources
  108  unreasonably, carelessly, extravagantly, or for no useful
  109  purpose.
  110         (2) DUTIES.—The Auditor General shall:
  111         (j) Conduct audits of local governmental entities when
  112  determined to be necessary by the Auditor General, when directed
  113  by the Legislative Auditing Committee, or when otherwise
  114  required by law. No later than 18 months after the release of
  115  the audit report, the Auditor General shall perform such
  116  appropriate followup procedures as he or she deems necessary to
  117  determine the audited entity’s progress in addressing the
  118  findings and recommendations contained within the Auditor
  119  General’s previous report. The Auditor General shall notify each
  120  member of the audited entity’s governing body and the
  121  Legislative Auditing Committee of the results of his or her
  122  determination. For purposes of this paragraph, local
  123  governmental entities do not include water management districts.
  124  
  125  The Auditor General shall perform his or her duties
  126  independently but under the general policies established by the
  127  Legislative Auditing Committee. This subsection does not limit
  128  the Auditor General’s discretionary authority to conduct other
  129  audits or engagements of governmental entities as authorized in
  130  subsection (3).
  131         (3) AUTHORITY FOR AUDITS AND OTHER ENGAGEMENTS.—The Auditor
  132  General may, pursuant to his or her own authority, or at the
  133  direction of the Legislative Auditing Committee, conduct audits
  134  or other engagements as determined appropriate by the Auditor
  135  General of:
  136         (v) The Florida Virtual School pursuant to s. 1002.37.
  137         (y) Tourist development councils and county tourism
  138  promotion agencies.
  139         (7) AUDITOR GENERAL REPORTING REQUIREMENTS.—
  140         (i) The Auditor General shall annually transmit by July 15,
  141  to the President of the Senate, the Speaker of the House of
  142  Representatives, and the Department of Financial Services, a
  143  list of all school districts, charter schools, charter technical
  144  career centers, Florida College System institutions, state
  145  universities, and local governmental entities water management
  146  districts that have failed to comply with the transparency
  147  requirements as identified in the audit reports reviewed
  148  pursuant to paragraph (b) and those conducted pursuant to
  149  subsection (2).
  150         Section 3. Paragraph (d) of subsection (2) of section
  151  28.35, Florida Statutes, is amended to read:
  152         28.35 Florida Clerks of Court Operations Corporation.—
  153         (2) The duties of the corporation shall include the
  154  following:
  155         (d) Developing and certifying a uniform system of workload
  156  measures and applicable workload standards for court-related
  157  functions as developed by the corporation and clerk workload
  158  performance in meeting the workload performance standards. These
  159  workload measures and workload performance standards shall be
  160  designed to facilitate an objective determination of the
  161  performance of each clerk in accordance with minimum standards
  162  for fiscal management, operational efficiency, and effective
  163  collection of fines, fees, service charges, and court costs. The
  164  corporation shall develop the workload measures and workload
  165  performance standards in consultation with the Legislature. When
  166  the corporation finds a clerk has not met the workload
  167  performance standards, the corporation shall identify the nature
  168  of each deficiency and any corrective action recommended and
  169  taken by the affected clerk of the court. For quarterly periods
  170  ending on the last day of March, June, September, and December
  171  of each year, the corporation shall notify the Legislature of
  172  any clerk not meeting workload performance standards and provide
  173  a copy of any corrective action plans. Such notifications shall
  174  be submitted no later than 45 days after the end of the
  175  preceding quarterly period. As used in this subsection, the
  176  term:
  177         1. “Workload measures” means the measurement of the
  178  activities and frequency of the work required for the clerk to
  179  adequately perform the court-related duties of the office as
  180  defined by the membership of the Florida Clerks of Court
  181  Operations Corporation.
  182         2. “Workload performance standards” means the standards
  183  developed to measure the timeliness and effectiveness of the
  184  activities that are accomplished by the clerk in the performance
  185  of the court-related duties of the office as defined by the
  186  membership of the Florida Clerks of Court Operations
  187  Corporation.
  188         Section 4. Present subsections (6) and (7) of section
  189  43.16, Florida Statutes, are redesignated as subsections (7) and
  190  (8), respectively, and a new subsection (6) is added to that
  191  section, to read:
  192         43.16 Justice Administrative Commission; membership, powers
  193  and duties.—
  194         (6) The commission, each state attorney, each public
  195  defender, the criminal conflict and civil regional counsel, the
  196  capital collateral regional counsel, and the Guardian Ad Litem
  197  Program shall establish and maintain internal controls designed
  198  to:
  199         (a) Prevent and detect fraud, waste, and abuse.
  200         (b) Promote and encourage compliance with applicable laws,
  201  rules, contracts, grant agreements, and best practices.
  202         (c) Support economical and efficient operations.
  203         (d) Ensure reliability of financial records and reports.
  204         (e) Safeguard assets.
  205         Section 5. Subsection (1) of section 112.31455, Florida
  206  Statutes, is amended to read:
  207         112.31455 Collection methods for unpaid automatic fines for
  208  failure to timely file disclosure of financial interests.—
  209         (1) Before referring any unpaid fine accrued pursuant to s.
  210  112.3144(5) or s. 112.3145(7) s. 112.3145(6) to the Department
  211  of Financial Services, the commission shall attempt to determine
  212  whether the individual owing such a fine is a current public
  213  officer or current public employee. If so, the commission may
  214  notify the Chief Financial Officer or the governing body of the
  215  appropriate county, municipality, school district, or special
  216  district of the total amount of any fine owed to the commission
  217  by such individual.
  218         (a) After receipt and verification of the notice from the
  219  commission, the Chief Financial Officer or the governing body of
  220  the county, municipality, school district, or special district
  221  shall begin withholding the lesser of 10 percent or the maximum
  222  amount allowed under federal law from any salary-related
  223  payment. The withheld payments shall be remitted to the
  224  commission until the fine is satisfied.
  225         (b) The Chief Financial Officer or the governing body of
  226  the county, municipality, or special district may retain an
  227  amount of each withheld payment, as provided in s. 77.0305, to
  228  cover the administrative costs incurred under this section.
  229         Section 6. Section 112.31456, Florida Statutes, is created
  230  to read:
  231         112.31456 Garnishment of wages for unpaid automatic fines
  232  for failure to timely file disclosure of financial interests.—
  233         (1) Before referring any unpaid fine accrued pursuant to s.
  234  112.3144(5) or s. 112.3145(7) to the Department of Financial
  235  Services, the commission shall attempt to determine whether the
  236  individual owing such a fine is a current public officer or
  237  current public employee. If the commission determines that an
  238  individual who is the subject of an unpaid fine accrued pursuant
  239  to s. 112.3144(5) or s. 112.3145(7) is no longer a public
  240  officer or public employee or if the commission cannot determine
  241  whether the individual is a current public officer or current
  242  public employee, the commission may, 6 months after the order
  243  becomes final, seek garnishment of any wages to satisfy the
  244  amount of the fine, or any unpaid portion thereof, pursuant to
  245  chapter 77. Upon recording the order imposing the fine with the
  246  clerk of the circuit court, the order shall be deemed a judgment
  247  for purposes of garnishment pursuant to chapter 77.
  248         (2) The commission may refer unpaid fines to the
  249  appropriate collection agency, as directed by the Chief
  250  Financial Officer, to use any collection methods provided by
  251  law. Except as expressly limited by this section, any other
  252  collection method authorized by law is allowed.
  253         (3) Action may be taken to collect any unpaid fine imposed
  254  by ss. 112.3144 and 112.3145 within 20 years after the date the
  255  final order is rendered.
  256         Section 7. Section 112.3261, Florida Statutes, is amended
  257  to read:
  258         112.3261 Lobbying before governmental entities water
  259  management districts; registration and reporting.—
  260         (1) As used in this section, the term:
  261         (a) “Governmental entity” or “entity” “District” means a
  262  water management district created in s. 373.069 and operating
  263  under the authority of chapter 373, a hospital district, a
  264  children’s services district, an expressway authority as the
  265  term “authority” as defined in s. 348.0002, the term “port
  266  authority” as defined in s. 315.02, or an independent special
  267  district with annual revenues of more than $5 million which
  268  exercises ad valorem taxing authority.
  269         (b) “Lobbies” means seeking, on behalf of another person,
  270  to influence a governmental entity district with respect to a
  271  decision of the entity district in an area of policy or
  272  procurement or an attempt to obtain the goodwill of an a
  273  district official or employee of a governmental entity. The term
  274  “lobbies” shall be interpreted and applied consistently with the
  275  rules of the commission implementing s. 112.3215.
  276         (c) “Lobbyist” has the same meaning as provided in s.
  277  112.3215.
  278         (d) “Principal” has the same meaning as provided in s.
  279  112.3215.
  280         (2) A person may not lobby a governmental entity district
  281  until such person has registered as a lobbyist with that entity
  282  district. Such registration shall be due upon initially being
  283  retained to lobby and is renewable on a calendar-year basis
  284  thereafter. Upon registration, the person shall provide a
  285  statement signed by the principal or principal’s representative
  286  stating that the registrant is authorized to represent the
  287  principal. The principal shall also identify and designate its
  288  main business on the statement authorizing that lobbyist
  289  pursuant to a classification system approved by the governmental
  290  entity district. Any changes to the information required by this
  291  section must be disclosed within 15 days by filing a new
  292  registration form. The registration form shall require each
  293  lobbyist to disclose, under oath, the following:
  294         (a) The lobbyist’s name and business address.
  295         (b) The name and business address of each principal
  296  represented.
  297         (c) The existence of any direct or indirect business
  298  association, partnership, or financial relationship with an
  299  official any officer or employee of a governmental entity
  300  district with which he or she lobbies or intends to lobby.
  301         (d) A governmental entity shall create a lobbyist
  302  registration form modeled after the In lieu of creating its own
  303  lobbyist registration forms, a district may accept a completed
  304  legislative branch or executive branch lobbyist registration
  305  form, which must be returned to the governmental entity.
  306         (3) A governmental entity district shall make lobbyist
  307  registrations available to the public. If a governmental entity
  308  district maintains a website, a database of currently registered
  309  lobbyists and principals must be available on the entity’s
  310  district’s website.
  311         (4) A lobbyist shall promptly send a written statement to
  312  the governmental entity district canceling the registration for
  313  a principal upon termination of the lobbyist’s representation of
  314  that principal. A governmental entity district may remove the
  315  name of a lobbyist from the list of registered lobbyists if the
  316  principal notifies the entity district that a person is no
  317  longer authorized to represent that principal.
  318         (5) A governmental entity district may establish an annual
  319  lobbyist registration fee, not to exceed $40, for each principal
  320  represented. The governmental entity district may use
  321  registration fees only to administer this section.
  322         (6) A governmental entity district shall be diligent to
  323  ascertain whether persons required to register pursuant to this
  324  section have complied. A governmental entity district may not
  325  knowingly authorize a person who is not registered pursuant to
  326  this section to lobby the entity district.
  327         (7) Upon receipt of a sworn complaint alleging that a
  328  lobbyist or principal has failed to register with a governmental
  329  entity district or has knowingly submitted false information in
  330  a report or registration required under this section, the
  331  commission shall investigate a lobbyist or principal pursuant to
  332  the procedures established under s. 112.324. The commission
  333  shall provide the Governor with a report of its findings and
  334  recommendations in any investigation conducted pursuant to this
  335  subsection. The Governor is authorized to enforce the
  336  commission’s findings and recommendations.
  337         (8) A governmental entity Water management districts may
  338  adopt rules to establish procedures to govern the registration
  339  of lobbyists, including the adoption of forms and the
  340  establishment of a lobbyist registration fee.
  341         Section 8. Paragraph (c) of subsection (3) of section
  342  129.03, Florida Statutes, is amended to read:
  343         129.03 Preparation and adoption of budget.—
  344         (3) The county budget officer, after tentatively
  345  ascertaining the proposed fiscal policies of the board for the
  346  next fiscal year, shall prepare and present to the board a
  347  tentative budget for the next fiscal year for each of the funds
  348  provided in this chapter, including all estimated receipts,
  349  taxes to be levied, and balances expected to be brought forward
  350  and all estimated expenditures, reserves, and balances to be
  351  carried over at the end of the year.
  352         (c) The board shall hold public hearings to adopt tentative
  353  and final budgets pursuant to s. 200.065. The hearings shall be
  354  primarily for the purpose of hearing requests and complaints
  355  from the public regarding the budgets and the proposed tax
  356  levies and for explaining the budget and any proposed or adopted
  357  amendments. The tentative budget must be posted on the county’s
  358  official website at least 2 days before the public hearing to
  359  consider such budget and must remain on the website for at least
  360  45 days. The final budget must be posted on the website within
  361  30 days after adoption and must remain on the website for at
  362  least 2 years. The tentative budgets, adopted tentative budgets,
  363  and final budgets shall be filed in the office of the county
  364  auditor as a public record. Sufficient reference in words and
  365  figures to identify the particular transactions shall be made in
  366  the minutes of the board to record its actions with reference to
  367  the budgets.
  368         Section 9. Paragraph (f) of subsection (2) of section
  369  129.06, Florida Statutes, is amended to read:
  370         129.06 Execution and amendment of budget.—
  371         (2) The board at any time within a fiscal year may amend a
  372  budget for that year, and may within the first 60 days of a
  373  fiscal year amend the budget for the prior fiscal year, as
  374  follows:
  375         (f) Unless otherwise prohibited by law, if an amendment to
  376  a budget is required for a purpose not specifically authorized
  377  in paragraphs (a)-(e), the amendment may be authorized by
  378  resolution or ordinance of the board of county commissioners
  379  adopted following a public hearing.
  380         1. The public hearing must be advertised at least 2 days,
  381  but not more than 5 days, before the date of the hearing. The
  382  advertisement must appear in a newspaper of paid general
  383  circulation and must identify the name of the taxing authority,
  384  the date, place, and time of the hearing, and the purpose of the
  385  hearing. The advertisement must also identify each budgetary
  386  fund to be amended, the source of the funds, the use of the
  387  funds, and the total amount of each fund’s appropriations.
  388         2. If the board amends the budget pursuant to this
  389  paragraph, the adopted amendment must be posted on the county’s
  390  official website within 5 days after adoption and must remain on
  391  the website for at least 2 years.
  392         Section 10. Subsections (3) and (5) of section 166.241,
  393  Florida Statutes, are amended to read:
  394         166.241 Fiscal years, budgets, and budget amendments.—
  395         (3) The tentative budget must be posted on the
  396  municipality’s official website at least 2 days before the
  397  budget hearing, held pursuant to s. 200.065 or other law, to
  398  consider such budget, and must remain on the website for at
  399  least 45 days. The final adopted budget must be posted on the
  400  municipality’s official website within 30 days after adoption
  401  and must remain on the website for at least 2 years. If the
  402  municipality does not operate an official website, the
  403  municipality must, within a reasonable period of time as
  404  established by the county or counties in which the municipality
  405  is located, transmit the tentative budget and final budget to
  406  the manager or administrator of such county or counties who
  407  shall post the budgets on the county’s website.
  408         (5) If the governing body of a municipality amends the
  409  budget pursuant to paragraph (4)(c), the adopted amendment must
  410  be posted on the official website of the municipality within 5
  411  days after adoption and must remain on the website for at least
  412  2 years. If the municipality does not operate an official
  413  website, the municipality must, within a reasonable period of
  414  time as established by the county or counties in which the
  415  municipality is located, transmit the adopted amendment to the
  416  manager or administrator of such county or counties who shall
  417  post the adopted amendment on the county’s website.
  418         Section 11. Subsections (4) and (7) of section 189.016,
  419  Florida Statutes, are amended to read:
  420         189.016 Reports; budgets; audits.—
  421         (4) The tentative budget must be posted on the special
  422  district’s official website at least 2 days before the budget
  423  hearing, held pursuant to s. 200.065 or other law, to consider
  424  such budget, and must remain on the website for at least 45
  425  days. The final adopted budget must be posted on the special
  426  district’s official website within 30 days after adoption and
  427  must remain on the website for at least 2 years. If the special
  428  district does not operate an official website, the special
  429  district must, within a reasonable period of time as established
  430  by the local general-purpose government or governments in which
  431  the special district is located or the local governing authority
  432  to which the district is dependent, transmit the tentative
  433  budget or final budget to the manager or administrator of the
  434  local general-purpose government or the local governing
  435  authority. The manager or administrator shall post the tentative
  436  budget or final budget on the website of the local general
  437  purpose government or governing authority. This subsection and
  438  subsection (3) do not apply to water management districts as
  439  defined in s. 373.019.
  440         (7) If the governing body of a special district amends the
  441  budget pursuant to paragraph (6)(c), the adopted amendment must
  442  be posted on the official website of the special district within
  443  5 days after adoption and must remain on the website for at
  444  least 2 years. If the special district does not operate an
  445  official website, the special district must, within a reasonable
  446  period of time as established by the local general-purpose
  447  government or governments in which the special district is
  448  located or the local governing authority to which the district
  449  is dependent, transmit the adopted amendment to the manager or
  450  administrator of the local general-purpose government or
  451  governing authority. The manager or administrator shall post the
  452  adopted amendment on the website of the local general-purpose
  453  government or governing authority.
  454         Section 12. Present subsections (1) through (5) of section
  455  215.425, Florida Statutes, are redesignated as subsections (2)
  456  through (6), respectively, present subsection (2) and paragraph
  457  (a) of subsection (4) of that section are amended, and a new
  458  subsection (1) and subsections (7) through (12) are added to
  459  that section, to read:
  460         215.425 Extra compensation claims prohibited; bonuses;
  461  severance pay.—
  462         (1) As used in this section, the term “public funds” means
  463  any taxes, tuition, grants, fines, fees, or other charges or any
  464  other type of revenue collected by the state or any county,
  465  municipality, special district, school district, Florida College
  466  System institution, state university, or other separate unit of
  467  government created pursuant to law, including any office,
  468  department, agency, division, subdivision, political
  469  subdivision, board, bureau, commission, authority, or
  470  institution of such entities.
  471         (3)(2) This section does not apply to:
  472         (a) a bonus or severance pay that is paid from sources
  473  other than public funds wholly from nontax revenues and
  474  nonstate-appropriated funds, the payment and receipt of which
  475  does not otherwise violate part III of chapter 112, and which is
  476  paid to an officer, agent, employee, or contractor of a public
  477  hospital that is operated by a county or a special district; or
  478         (b) a clothing and maintenance allowance given to
  479  plainclothes deputies pursuant to s. 30.49.
  480         (5)(a)(4)(a)On or after July 1, 2011, A unit of government
  481  that enters into a contract or employment agreement, or renewal
  482  or renegotiation of an existing contract or employment
  483  agreement, that contains a provision for severance pay with an
  484  officer, agent, employee, or contractor must include the
  485  following provisions in the contract:
  486         1. A requirement that severance pay paid from public funds
  487  provided may not exceed an amount greater than 20 weeks of
  488  compensation.
  489         2. A prohibition of provision of severance pay paid from
  490  public funds when the officer, agent, employee, or contractor
  491  has been fired for misconduct, as defined in s. 443.036(29), by
  492  the unit of government.
  493         (7) Upon discovery or notification that a unit of
  494  government has provided prohibited compensation to any officer,
  495  agent, employee, or contractor in violation of this section,
  496  such unit of government shall investigate and take all necessary
  497  action to recover the prohibited compensation.
  498         (a) If the violation was unintentional, the unit of
  499  government shall recover the prohibited compensation from the
  500  individual receiving the prohibited compensation through normal
  501  recovery methods for overpayments.
  502         (b) If the violation was willful, the unit of government
  503  shall recover the prohibited compensation from either the
  504  individual receiving the prohibited compensation or the
  505  individual or individuals responsible for approving the
  506  prohibited compensation. Each individual determined to have
  507  willfully violated this section is jointly and severally liable
  508  for repayment of the prohibited compensation.
  509         (8) A person who willfully violates this section commits a
  510  misdemeanor of the first degree, punishable as provided in s.
  511  775.082 or s. 775.083.
  512         (9) An officer who exercises the powers and duties of a
  513  state or county officer and willfully violates this section is
  514  subject to the Governor’s power under s. 7(a), Art. IV of the
  515  State Constitution. An officer who exercises powers and duties
  516  other than that of a state or county officer and willfully
  517  violates this section is subject to the suspension and removal
  518  procedures under s. 112.51.
  519         (10)(a) A person who reports a violation of this section is
  520  eligible for a reward of at least $500, or the lesser of 10
  521  percent of the funds recovered or $10,000 per incident of a
  522  prohibited compensation payment recovered by the unit of
  523  government, depending upon the extent to which the person
  524  substantially contributed to the discovery, notification, and
  525  recovery of such prohibited payment.
  526         (b) In the event that the recovery of the prohibited
  527  compensation is based primarily on disclosures of specific
  528  information, other than information provided by such person,
  529  relating to allegations or transactions in a criminal, civil, or
  530  administrative hearing; a legislative, administrative, inspector
  531  general, or other government report; auditor general report,
  532  hearing, audit, or investigation; or from the news media, such
  533  person is not eligible for a reward, or for an award of a
  534  portion of the proceeds or payment of attorney fees and costs
  535  pursuant to s. 68.085.
  536         (c) If it is determined that the person who reported a
  537  violation of this section was involved in the authorization,
  538  approval, or receipt of the prohibited compensation or is
  539  convicted of criminal conduct arising from his or her role in
  540  the authorization, approval, or receipt of the prohibited
  541  compensation, such person is not eligible for a reward, or for
  542  an award of a portion of the proceeds or payment of attorney
  543  fees and costs pursuant to s. 68.085.
  544         (11) An employee who is discharged, demoted, suspended,
  545  threatened, harassed, or in any manner discriminated against in
  546  the terms and conditions of employment by his or her employer
  547  because of lawful acts done by the employee on behalf of the
  548  employee or others in furtherance of an action under this
  549  section, including investigation for initiation of, testimony
  550  for, or assistance in an action filed or to be filed under this
  551  section, has a cause of action under s. 112.3187.
  552         (12) If the unit of government fails to recover prohibited
  553  compensation for a willful violation of this section upon
  554  discovery and notification of such prohibited payment within 90
  555  days, a cause of action may be brought to:
  556         (a) Recover state funds in accordance with ss. 68.082 and
  557  68.083.
  558         (b) Recover other funds by the Department of Legal Affairs
  559  using the procedures set forth in ss. 68.082 and 68.083, except
  560  that venue shall lie in the circuit court of the county in which
  561  the unit of government is located.
  562         (c) Recover other funds by a person using the procedures
  563  set forth in ss. 68.082 and 68.083, except that venue shall lie
  564  in the circuit court of the county in which the unit of
  565  government is located.
  566         Section 13. Section 215.86, Florida Statutes, is amended to
  567  read:
  568         215.86 Management systems and controls.—Each state agency
  569  and the judicial branch as defined in s. 216.011 shall establish
  570  and maintain management systems and internal controls designed
  571  to:
  572         (1) Prevent and detect fraud, waste, and abuse. that
  573         (2) Promote and encourage compliance with applicable laws,
  574  rules, contracts, grant agreements, and best practices.;
  575         (3) Support economical and economic, efficient, and
  576  effective operations.;
  577         (4) Ensure reliability of financial records and reports.;
  578         (5) Safeguard and safeguarding of assets. Accounting
  579  systems and procedures shall be designed to fulfill the
  580  requirements of generally accepted accounting principles.
  581         Section 14. Paragraph (a) of subsection (2) of section
  582  215.97, Florida Statutes, is amended to read:
  583         215.97 Florida Single Audit Act.—
  584         (2) Definitions; as used in this section, the term:
  585         (a) “Audit threshold” means the threshold amount used to
  586  determine when a state single audit or project-specific audit of
  587  a nonstate entity shall be conducted in accordance with this
  588  section. Each nonstate entity that expends a total amount of
  589  state financial assistance equal to or in excess of $750,000
  590  $500,000 in any fiscal year of such nonstate entity shall be
  591  required to have a state single audit, or a project-specific
  592  audit, for such fiscal year in accordance with the requirements
  593  of this section. Periodically, Every 2 years the Auditor
  594  General, after consulting with the Executive Office of the
  595  Governor, the Department of Financial Services, and all state
  596  awarding agencies, shall review the threshold amount for
  597  requiring audits under this section and, if appropriate, may
  598  recommend to the Legislature a statutory change to revise the
  599  threshold amount in the annual report submitted pursuant to s.
  600  11.45(7)(h) may adjust such threshold amount consistent with the
  601  purposes of this section.
  602         Section 15. Subsection (11) of section 215.985, Florida
  603  Statutes, is amended to read:
  604         215.985 Transparency in government spending.—
  605         (11) Each water management district shall provide a monthly
  606  financial statement in the form and manner prescribed by the
  607  Department of Financial Services to the district’s its governing
  608  board and make such monthly financial statement available for
  609  public access on its website.
  610         Section 16. Paragraph (d) of subsection (1) and subsection
  611  (2) of section 218.32, Florida Statutes, are amended to read:
  612         218.32 Annual financial reports; local governmental
  613  entities.—
  614         (1)
  615         (d) Each local governmental entity that is required to
  616  provide for an audit under s. 218.39(1) must submit a copy of
  617  the audit report and annual financial report to the department
  618  within 45 days after the completion of the audit report but no
  619  later than 9 months after the end of the fiscal year. An
  620  independent certified public accountant completing an audit of a
  621  local governmental entity pursuant to s. 218.39 shall report, as
  622  part of the audit, as to whether the entity’s annual financial
  623  report is in agreement with the audited financial statements.
  624  The accountant’s audit report must be supported by the same
  625  level of detail as required for the annual financial report. If
  626  the accountant’s audit report is not in agreement with the
  627  annual financial report, the accountant shall specify and
  628  explain the significant differences that exist between the
  629  annual financial report and the audit report.
  630         (2) The department shall annually by December 1 file a
  631  verified report with the Governor, the Legislature, the Auditor
  632  General, and the Special District Accountability Program of the
  633  Department of Economic Opportunity showing the revenues, both
  634  locally derived and derived from intergovernmental transfers,
  635  and the expenditures of each local governmental entity, regional
  636  planning council, local government finance commission, and
  637  municipal power corporation that is required to submit an annual
  638  financial report. In preparing the verified report, the
  639  department may request additional information from the local
  640  governmental entity. The information requested must be provided
  641  to the department within 45 days of the request. If the local
  642  governmental entity does not comply with the request, the
  643  department shall notify the Legislative Auditing Committee,
  644  which may take action pursuant to s. 11.40(2). The report must
  645  include, but is not limited to:
  646         (a) The total revenues and expenditures of each local
  647  governmental entity that is a component unit included in the
  648  annual financial report of the reporting entity.
  649         (b) The amount of outstanding long-term debt by each local
  650  governmental entity. For purposes of this paragraph, the term
  651  “long-term debt” means any agreement or series of agreements to
  652  pay money, which, at inception, contemplate terms of payment
  653  exceeding 1 year in duration.
  654         Section 17. Present subsection (3) of section 218.33,
  655  Florida Statutes, is redesignated as subsection (4), and a new
  656  subsection (3) is added to that section, to read:
  657         218.33 Local governmental entities; establishment of
  658  uniform fiscal years and accounting practices and procedures.—
  659         (3) Each local governmental entity shall establish and
  660  maintain internal controls designed to:
  661         (a) Prevent and detect fraud, waste, and abuse.
  662         (b) Promote and encourage compliance with applicable laws,
  663  rules, contracts, grant agreements, and best practices.
  664         (c) Support economical and efficient operations.
  665         (d) Ensure reliability of financial records and reports.
  666         (e) Safeguard assets.
  667         Section 18. Present subsections (8) through (12) of section
  668  218.39, Florida Statutes, are redesignated as subsections (9)
  669  through (13), respectively, and a new subsection (8) is added to
  670  that section, to read:
  671         218.39 Annual financial audit reports.—
  672         (8) If the audit report includes a recommendation that was
  673  previously included in the preceding financial audit report, the
  674  governing body of the audited entity, within 60 days after the
  675  delivery of the audit report to the governing body and during a
  676  regularly scheduled public meeting, shall indicate its intent
  677  regarding corrective action, the corrective action to be taken,
  678  and when the corrective action will occur. If the governing body
  679  does not intend to take corrective action, it shall explain why
  680  such action will not be taken at the regularly scheduled public
  681  meeting.
  682         Section 19. Subsection (2) and paragraph (c) of subsection
  683  (7) of section 218.391, Florida Statutes, are amended, and a new
  684  subsection (9) is added to that section, to read:
  685         218.391 Auditor selection procedures.—
  686         (2) The governing body of a charter county, municipality,
  687  special district, district school board, charter school, or
  688  charter technical career center shall establish an audit
  689  committee.
  690         (a) For a county, the Each noncharter county shall
  691  establish an audit committee that, at a minimum, shall consist
  692  of each of the county officers elected pursuant to the county
  693  charter or s. 1(d), Art. VIII of the State Constitution, or a
  694  designee, and one member of the board of county commissioners or
  695  its designee.
  696         (b)For a municipality, special district, district school
  697  board, charter school, or charter technical career center, the
  698  audit committee shall consist of at least three members. One
  699  member of the audit committee must be a member of the governing
  700  body of an entity specified in this paragraph who shall also
  701  serve as the chair of the committee.
  702         (c) A member of the audit committee may not be an employee,
  703  chief executive officer, or chief financial officer of the
  704  county, municipality, special district, district school board,
  705  charter school, or charter technical career center.
  706         (d) The primary purpose of the audit committee is to assist
  707  the governing body in selecting an auditor to conduct the annual
  708  financial audit required in s. 218.39; however, the audit
  709  committee may serve other audit oversight purposes as determined
  710  by the entity’s governing body. The public may shall not be
  711  excluded from the proceedings under this section.
  712         (7) Every procurement of audit services shall be evidenced
  713  by a written contract embodying all provisions and conditions of
  714  the procurement of such services. For purposes of this section,
  715  an engagement letter signed and executed by both parties shall
  716  constitute a written contract. The written contract shall, at a
  717  minimum, include the following:
  718         (c) A provision specifying the contract period, including
  719  renewals, and conditions under which the contract may be
  720  terminated or renewed.
  721  
  722  ================= T I T L E  A M E N D M E N T ================
  723  And the title is amended as follows:
  724         Delete lines 26 - 85
  725  and insert:
  726         controls; amending s. 112.31455, F.S.; correcting a
  727         cross-reference; revising provisions governing
  728         collection methods for unpaid automatic fines for
  729         failure to timely file disclosure of financial
  730         interests to include school districts; creating s.
  731         112.31456, F.S.; authorizing the Commission on Ethics
  732         to seek wage garnishment of certain individuals to
  733         satisfy unpaid fines; authorizing the commission to
  734         refer unpaid fines to a collection agency;
  735         establishing a statute of limitations with respect to
  736         the collection of an unpaid fine; amending s.
  737         112.3261, F.S.; revising terms to conform to changes
  738         made by the act; expanding the types of governmental
  739         entities that are subject to lobbyist registration
  740         requirements; requiring a governmental entity to
  741         create a lobbyist registration form; amending ss.
  742         129.03, 129.06, 166.241, and 189.016, F.S.; requiring
  743         counties, municipalities, and special districts to
  744         maintain certain budget documents on the entities’
  745         websites for a specified period; amending s. 215.425,
  746         F.S.; defining the term “public funds”; requiring a
  747         unit of government to investigate and take necessary
  748         action to recover prohibited compensation; specifying
  749         methods of recovery and liability for unintentional
  750         and willful violations; providing a penalty;
  751         specifying applicability of procedures regarding
  752         suspension and removal of an officer who commits a
  753         willful violation; establishing eligibility criteria
  754         and amounts for rewards; specifying circumstances
  755         under which an employee has a cause of action under
  756         the Whistle-blower’s Act; establishing causes of
  757         action if a unit of government fails to recover
  758         prohibited compensation within a certain timeframe;
  759         amending s. 215.86, F.S.; revising management systems
  760         and controls to be employed by each state agency and
  761         the judicial branch; amending s. 215.97, F.S.;
  762         revising the definition of the term “audit threshold”;
  763         amending s. 215.985, F.S.; revising the requirements
  764         for a monthly financial statement provided by a water
  765         management district; amending s. 218.32, F.S.;
  766         revising the requirements of the annual financial
  767         audit report of a local governmental entity;
  768         authorizing the Department of Financial Services to
  769         request additional information from a local
  770         governmental entity; requiring a local governmental
  771         entity to respond to such requests within a specified
  772         timeframe; requiring the department to notify the
  773         Legislative Auditing Committee of noncompliance;
  774         amending s. 218.33, F.S.; requiring local governmental
  775         entities to establish and maintain internal controls;
  776         amending s. 218.39, F.S.; requiring an audited entity
  777         to respond to audit recommendations under specified
  778         circumstances; amending s. 218.391, F.S.; revising the
  779         composition of an audit committee; prohibiting an
  780         audit committee member from being an employee, chief
  781         executive officer, or chief financial officer of the
  782         respective governmental entity;