Florida Senate - 2016                        COMMITTEE AMENDMENT
       Bill No. CS for CS for SB 686
       
       
       
       
       
       
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                              LEGISLATIVE ACTION                        
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       The Committee on Appropriations (Gaetz) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Subsection (2) of section 11.40, Florida
    6  Statutes, is amended to read:
    7         11.40 Legislative Auditing Committee.—
    8         (2) Following notification by the Auditor General, the
    9  Department of Financial Services, or the Division of Bond
   10  Finance of the State Board of Administration, the Governor or
   11  his or her designee, or the Commissioner of Education or his or
   12  her designee of the failure of a local governmental entity,
   13  district school board, charter school, or charter technical
   14  career center to comply with the applicable provisions within s.
   15  11.45(5)-(7), s. 218.32(1), s. 218.38, or s. 218.503(3), the
   16  Legislative Auditing Committee may schedule a hearing to
   17  determine if the entity should be subject to further state
   18  action. If the committee determines that the entity should be
   19  subject to further state action, the committee shall:
   20         (a) In the case of a local governmental entity or district
   21  school board, direct the Department of Revenue and the
   22  Department of Financial Services to withhold any funds not
   23  pledged for bond debt service satisfaction which are payable to
   24  such entity until the entity complies with the law. The
   25  committee shall specify the date that such action must shall
   26  begin, and the directive must be received by the Department of
   27  Revenue and the Department of Financial Services 30 days before
   28  the date of the distribution mandated by law. The Department of
   29  Revenue and the Department of Financial Services may implement
   30  the provisions of this paragraph.
   31         (b) In the case of a special district created by:
   32         1. A special act, notify the President of the Senate, the
   33  Speaker of the House of Representatives, the standing committees
   34  of the Senate and the House of Representatives charged with
   35  special district oversight as determined by the presiding
   36  officers of each respective chamber, the legislators who
   37  represent a portion of the geographical jurisdiction of the
   38  special district pursuant to s. 189.034(2), and the Department
   39  of Economic Opportunity that the special district has failed to
   40  comply with the law. Upon receipt of notification, the
   41  Department of Economic Opportunity shall proceed pursuant to s.
   42  189.062 or s. 189.067. If the special district remains in
   43  noncompliance after the process set forth in s. 189.034(3), or
   44  if a public hearing is not held, the Legislative Auditing
   45  Committee may request the department to proceed pursuant to s.
   46  189.067(3).
   47         2. A local ordinance, notify the chair or equivalent of the
   48  local general-purpose government pursuant to s. 189.035(2) and
   49  the Department of Economic Opportunity that the special district
   50  has failed to comply with the law. Upon receipt of notification,
   51  the department shall proceed pursuant to s. 189.062 or s.
   52  189.067. If the special district remains in noncompliance after
   53  the process set forth in s. 189.034(3), or if a public hearing
   54  is not held, the Legislative Auditing Committee may request the
   55  department to proceed pursuant to s. 189.067(3).
   56         3. Any manner other than a special act or local ordinance,
   57  notify the Department of Economic Opportunity that the special
   58  district has failed to comply with the law. Upon receipt of
   59  notification, the department shall proceed pursuant to s.
   60  189.062 or s. 189.067(3).
   61         (c) In the case of a charter school or charter technical
   62  career center, notify the appropriate sponsoring entity, which
   63  may terminate the charter pursuant to ss. 1002.33 and 1002.34.
   64         Section 2. Subsection (1), paragraph (j) of subsection (2),
   65  paragraph (u) of subsection (3), and paragraph (i) of subsection
   66  (7) of section 11.45, Florida Statutes, are amended, and
   67  paragraph (x) is added to subsection (3) of that section, to
   68  read:
   69         11.45 Definitions; duties; authorities; reports; rules.—
   70         (1) DEFINITIONS.—As used in ss. 11.40-11.51, the term:
   71         (a) “Abuse” means behavior that is deficient or improper
   72  when compared with behavior that a prudent person would consider
   73  a reasonable and necessary operational practice given the facts
   74  and circumstances. The term includes the misuse of authority or
   75  position for personal gain.
   76         (b)(a) “Audit” means a financial audit, operational audit,
   77  or performance audit.
   78         (c)(b) “County agency” means a board of county
   79  commissioners or other legislative and governing body of a
   80  county, however styled, including that of a consolidated or
   81  metropolitan government, a clerk of the circuit court, a
   82  separate or ex officio clerk of the county court, a sheriff, a
   83  property appraiser, a tax collector, a supervisor of elections,
   84  or any other officer in whom any portion of the fiscal duties of
   85  a body or officer expressly stated in this paragraph are the
   86  above are under law separately placed by law.
   87         (d)(c) “Financial audit” means an examination of financial
   88  statements in order to express an opinion on the fairness with
   89  which they are presented in conformity with generally accepted
   90  accounting principles and an examination to determine whether
   91  operations are properly conducted in accordance with legal and
   92  regulatory requirements. Financial audits must be conducted in
   93  accordance with auditing standards generally accepted in the
   94  United States and government auditing standards as adopted by
   95  the Board of Accountancy. When applicable, the scope of
   96  financial audits must shall encompass the additional activities
   97  necessary to establish compliance with the Single Audit Act
   98  Amendments of 1996, 31 U.S.C. ss. 7501-7507, and other
   99  applicable federal law.
  100         (e) “Fraud” means obtaining something of value through
  101  willful misrepresentation, including, but not limited to, the
  102  intentional misstatements or omissions of amounts or disclosures
  103  in financial statements to deceive users of financial
  104  statements, theft of an entity’s assets, bribery, or the use of
  105  one’s position for personal enrichment through the deliberate
  106  misuse or misapplication of an organization’s resources.
  107         (f)(d) “Governmental entity” means a state agency, a county
  108  agency, or any other entity, however styled, that independently
  109  exercises any type of state or local governmental function.
  110         (g)(e) “Local governmental entity” means a county agency,
  111  municipality, tourist development council, county tourism
  112  promotion agency, or special district as defined in s. 189.012.
  113  The term, but does not include any housing authority established
  114  under chapter 421.
  115         (h)(f) “Management letter” means a statement of the
  116  auditor’s comments and recommendations.
  117         (i)(g) “Operational audit” means an audit whose purpose is
  118  to evaluate management’s performance in establishing and
  119  maintaining internal controls, including controls designed to
  120  prevent and detect fraud, waste, and abuse, and in administering
  121  assigned responsibilities in accordance with applicable laws,
  122  administrative rules, contracts, grant agreements, and other
  123  guidelines. Operational audits must be conducted in accordance
  124  with government auditing standards. Such audits examine internal
  125  controls that are designed and placed in operation to promote
  126  and encourage the achievement of management’s control objectives
  127  in the categories of compliance, economic and efficient
  128  operations, reliability of financial records and reports, and
  129  safeguarding of assets, and identify weaknesses in those
  130  internal controls.
  131         (j)(h) “Performance audit” means an examination of a
  132  program, activity, or function of a governmental entity,
  133  conducted in accordance with applicable government auditing
  134  standards or auditing and evaluation standards of other
  135  appropriate authoritative bodies. The term includes an
  136  examination of issues related to:
  137         1. Economy, efficiency, or effectiveness of the program.
  138         2. Structure or design of the program to accomplish its
  139  goals and objectives.
  140         3. Adequacy of the program to meet the needs identified by
  141  the Legislature or governing body.
  142         4. Alternative methods of providing program services or
  143  products.
  144         5. Goals, objectives, and performance measures used by the
  145  agency to monitor and report program accomplishments.
  146         6. The accuracy or adequacy of public documents, reports,
  147  or requests prepared under the program by state agencies.
  148         7. Compliance of the program with appropriate policies,
  149  rules, or laws.
  150         8. Any other issues related to governmental entities as
  151  directed by the Legislative Auditing Committee.
  152         (k)(i) “Political subdivision” means a separate agency or
  153  unit of local government created or established by law and
  154  includes, but is not limited to, the following and the officers
  155  thereof: authority, board, branch, bureau, city, commission,
  156  consolidated government, county, department, district,
  157  institution, metropolitan government, municipality, office,
  158  officer, public corporation, town, or village.
  159         (l)(j) “State agency” means a separate agency or unit of
  160  state government created or established by law and includes, but
  161  is not limited to, the following and the officers thereof:
  162  authority, board, branch, bureau, commission, department,
  163  division, institution, office, officer, or public corporation,
  164  as the case may be, except any such agency or unit within the
  165  legislative branch of state government other than the Florida
  166  Public Service Commission.
  167         (m) “Waste” means the act of using or expending resources
  168  unreasonably, carelessly, extravagantly, or for no useful
  169  purpose.
  170         (2) DUTIES.—The Auditor General shall:
  171         (j) Conduct audits of local governmental entities when
  172  determined to be necessary by the Auditor General, when directed
  173  by the Legislative Auditing Committee, or when otherwise
  174  required by law. No later than 18 months after the release of
  175  the audit report, the Auditor General shall perform such
  176  appropriate followup procedures as he or she deems necessary to
  177  determine the audited entity’s progress in addressing the
  178  findings and recommendations contained within the Auditor
  179  General’s previous report. The Auditor General shall notify each
  180  member of the audited entity’s governing body and the
  181  Legislative Auditing Committee of the results of his or her
  182  determination. For purposes of this paragraph, local
  183  governmental entities do not include water management districts.
  184  
  185  The Auditor General shall perform his or her duties
  186  independently but under the general policies established by the
  187  Legislative Auditing Committee. This subsection does not limit
  188  the Auditor General’s discretionary authority to conduct other
  189  audits or engagements of governmental entities as authorized in
  190  subsection (3).
  191         (3) AUTHORITY FOR AUDITS AND OTHER ENGAGEMENTS.—The Auditor
  192  General may, pursuant to his or her own authority, or at the
  193  direction of the Legislative Auditing Committee, conduct audits
  194  or other engagements as determined appropriate by the Auditor
  195  General of:
  196         (u) The Florida Virtual School pursuant to s. 1002.37.
  197         (x) Tourist development councils and county tourism
  198  promotion agencies.
  199         (7) AUDITOR GENERAL REPORTING REQUIREMENTS.—
  200         (i) The Auditor General shall annually transmit by July 15,
  201  to the President of the Senate, the Speaker of the House of
  202  Representatives, and the Department of Financial Services, a
  203  list of all school districts, charter schools, charter technical
  204  career centers, Florida College System institutions, state
  205  universities, and local governmental entities water management
  206  districts that have failed to comply with the transparency
  207  requirements as identified in the audit reports reviewed
  208  pursuant to paragraph (b) and those conducted pursuant to
  209  subsection (2).
  210         Section 3. Paragraph (d) of subsection (2) of section
  211  28.35, Florida Statutes, is amended to read:
  212         28.35 Florida Clerks of Court Operations Corporation.—
  213         (2) The duties of the corporation shall include the
  214  following:
  215         (d) Developing and certifying a uniform system of workload
  216  measures and applicable workload standards for court-related
  217  functions as developed by the corporation and clerk workload
  218  performance in meeting the workload performance standards. These
  219  workload measures and workload performance standards shall be
  220  designed to facilitate an objective determination of the
  221  performance of each clerk in accordance with minimum standards
  222  for fiscal management, operational efficiency, and effective
  223  collection of fines, fees, service charges, and court costs. The
  224  corporation shall develop the workload measures and workload
  225  performance standards in consultation with the Legislature. When
  226  the corporation finds a clerk has not met the workload
  227  performance standards, the corporation shall identify the nature
  228  of each deficiency and any corrective action recommended and
  229  taken by the affected clerk of the court. For quarterly periods
  230  ending on the last day of March, June, September, and December
  231  of each year, the corporation shall notify the Legislature of
  232  any clerk not meeting workload performance standards and provide
  233  a copy of any corrective action plans. Such notifications shall
  234  be submitted no later than 45 days after the end of the
  235  preceding quarterly period. As used in this subsection, the
  236  term:
  237         1. “Workload measures” means the measurement of the
  238  activities and frequency of the work required for the clerk to
  239  adequately perform the court-related duties of the office as
  240  defined by the membership of the Florida Clerks of Court
  241  Operations Corporation.
  242         2. “Workload performance standards” means the standards
  243  developed to measure the timeliness and effectiveness of the
  244  activities that are accomplished by the clerk in the performance
  245  of the court-related duties of the office as defined by the
  246  membership of the Florida Clerks of Court Operations
  247  Corporation.
  248         Section 4. Present subsections (6) and (7) of section
  249  43.16, Florida Statutes, are redesignated as subsections (7) and
  250  (8), respectively, and a new subsection (6) is added to that
  251  section, to read:
  252         43.16 Justice Administrative Commission; membership, powers
  253  and duties.—
  254         (6) The commission, each state attorney, each public
  255  defender, the criminal conflict and civil regional counsel, the
  256  capital collateral regional counsel, and the Guardian Ad Litem
  257  Program shall establish and maintain internal controls designed
  258  to:
  259         (a) Prevent and detect fraud, waste, and abuse.
  260         (b) Promote and encourage compliance with applicable laws,
  261  rules, contracts, grant agreements, and best practices.
  262         (c) Support economical and efficient operations.
  263         (d) Ensure reliability of financial records and reports.
  264         (e) Safeguard assets.
  265         Section 5. Subsection (1) of section 112.31455, Florida
  266  Statutes, is amended to read:
  267         112.31455 Collection methods for unpaid automatic fines for
  268  failure to timely file disclosure of financial interests.—
  269         (1) Before referring any unpaid fine accrued pursuant to s.
  270  112.3144(5) or s. 112.3145(7) to the Department of Financial
  271  Services, the commission shall attempt to determine whether the
  272  individual owing such a fine is a current public officer or
  273  current public employee. If so, the commission may notify the
  274  Chief Financial Officer or the governing body of the appropriate
  275  county, municipality, school district, or special district of
  276  the total amount of any fine owed to the commission by such
  277  individual.
  278         (a) After receipt and verification of the notice from the
  279  commission, the Chief Financial Officer or the governing body of
  280  the county, municipality, school district, or special district
  281  shall begin withholding the lesser of 10 percent or the maximum
  282  amount allowed under federal law from any salary-related
  283  payment. The withheld payments shall be remitted to the
  284  commission until the fine is satisfied.
  285         (b) The Chief Financial Officer or the governing body of
  286  the county, municipality, school district, or special district
  287  may retain an amount of each withheld payment, as provided in s.
  288  77.0305, to cover the administrative costs incurred under this
  289  section.
  290         Section 6. Section 112.3261, Florida Statutes, is amended
  291  to read:
  292         112.3261 Lobbying before governmental entities water
  293  management districts; registration and reporting.—
  294         (1) As used in this section, the term:
  295         (a) “Governmental entity” or “entity” “District” means a
  296  water management district created in s. 373.069 and operating
  297  under the authority of chapter 373, a hospital district, a
  298  children’s services district, an expressway authority as the
  299  term “authority” is defined in s. 348.0002, the term “port
  300  authority” as defined in s. 315.02, a county or municipality
  301  that has not adopted lobbyist registration and reporting
  302  requirements, or an independent special district with annual
  303  revenues of more than $5 million which exercises ad valorem
  304  taxing authority.
  305         (b) “Lobbies” means seeking, on behalf of another person,
  306  to influence a governmental entity district with respect to a
  307  decision of the entity district in an area of policy or
  308  procurement or an attempt to obtain the goodwill of an a
  309  district official or employee of a governmental entity. The term
  310  “lobbies” shall be interpreted and applied consistently with the
  311  rules of the commission implementing s. 112.3215.
  312         (c) “Lobbyist” has the same meaning as provided in s.
  313  112.3215.
  314         (d) “Principal” has the same meaning as provided in s.
  315  112.3215.
  316         (2) A person may not lobby a governmental entity district
  317  until such person has registered as a lobbyist with that entity
  318  district. Such registration shall be due upon initially being
  319  retained to lobby and is renewable on a calendar-year basis
  320  thereafter. Upon registration, the person shall provide a
  321  statement signed by the principal or principal’s representative
  322  stating that the registrant is authorized to represent the
  323  principal. The principal shall also identify and designate its
  324  main business on the statement authorizing that lobbyist
  325  pursuant to a classification system approved by the governmental
  326  entity district. Any changes to the information required by this
  327  section must be disclosed within 15 days by filing a new
  328  registration form. The registration form must shall require each
  329  lobbyist to disclose, under oath, the following:
  330         (a) The lobbyist’s name and business address.
  331         (b) The name and business address of each principal
  332  represented.
  333         (c) The existence of any direct or indirect business
  334  association, partnership, or financial relationship with an
  335  official any officer or employee of a governmental entity
  336  district with which he or she lobbies or intends to lobby.
  337         (d) A governmental entity shall create a lobbyist
  338  registration form modeled after the In lieu of creating its own
  339  lobbyist registration forms, a district may accept a completed
  340  legislative branch or executive branch lobbyist registration
  341  form, which must be returned to the governmental entity.
  342         (3) A governmental entity district shall make lobbyist
  343  registrations available to the public. If a governmental entity
  344  district maintains a website, a database of currently registered
  345  lobbyists and principals must be available on the entity’s
  346  district’s website.
  347         (4) A lobbyist shall promptly send a written statement to
  348  the governmental entity district canceling the registration for
  349  a principal upon termination of the lobbyist’s representation of
  350  that principal. A governmental entity district may remove the
  351  name of a lobbyist from the list of registered lobbyists if the
  352  principal notifies the entity district that a person is no
  353  longer authorized to represent that principal.
  354         (5) A governmental entity district may establish an annual
  355  lobbyist registration fee, not to exceed $40, for each principal
  356  represented. The governmental entity district may use
  357  registration fees only to administer this section.
  358         (6) A governmental entity district shall be diligent to
  359  ascertain whether persons required to register pursuant to this
  360  section have complied. A governmental entity district may not
  361  knowingly authorize a person who is not registered pursuant to
  362  this section to lobby the entity district.
  363         (7) Upon receipt of a sworn complaint alleging that a
  364  lobbyist or principal has failed to register with a governmental
  365  entity district or has knowingly submitted false information in
  366  a report or registration required under this section, the
  367  commission shall investigate a lobbyist or principal pursuant to
  368  the procedures established under s. 112.324. The commission
  369  shall provide the Governor with a report of its findings and
  370  recommendations in any investigation conducted pursuant to this
  371  subsection. The Governor is authorized to enforce the
  372  commission’s findings and recommendations.
  373         (8) A governmental entity Water management districts may
  374  adopt rules to establish procedures to govern the registration
  375  of lobbyists, including the adoption of forms and the
  376  establishment of a lobbyist registration fee.
  377         Section 7. Paragraph (c) of subsection (3) of section
  378  129.03, Florida Statutes, is amended to read:
  379         129.03 Preparation and adoption of budget.—
  380         (3) The county budget officer, after tentatively
  381  ascertaining the proposed fiscal policies of the board for the
  382  next fiscal year, shall prepare and present to the board a
  383  tentative budget for the next fiscal year for each of the funds
  384  provided in this chapter, including all estimated receipts,
  385  taxes to be levied, and balances expected to be brought forward
  386  and all estimated expenditures, reserves, and balances to be
  387  carried over at the end of the year.
  388         (c) The board shall hold public hearings to adopt tentative
  389  and final budgets pursuant to s. 200.065. The hearings shall be
  390  primarily for the purpose of hearing requests and complaints
  391  from the public regarding the budgets and the proposed tax
  392  levies and for explaining the budget and any proposed or adopted
  393  amendments. The tentative budget must be posted on the county’s
  394  official website at least 2 days before the public hearing to
  395  consider such budget and must remain on the website for at least
  396  45 days. The final budget must be posted on the website within
  397  30 days after adoption and must remain on the website for at
  398  least 2 years. The tentative budgets, adopted tentative budgets,
  399  and final budgets shall be filed in the office of the county
  400  auditor as a public record. Sufficient reference in words and
  401  figures to identify the particular transactions must shall be
  402  made in the minutes of the board to record its actions with
  403  reference to the budgets.
  404         Section 8. Paragraph (f) of subsection (2) of section
  405  129.06, Florida Statutes, is amended to read:
  406         129.06 Execution and amendment of budget.—
  407         (2) The board at any time within a fiscal year may amend a
  408  budget for that year, and may within the first 60 days of a
  409  fiscal year amend the budget for the prior fiscal year, as
  410  follows:
  411         (f) Unless otherwise prohibited by law, if an amendment to
  412  a budget is required for a purpose not specifically authorized
  413  in paragraphs (a)-(e), the amendment may be authorized by
  414  resolution or ordinance of the board of county commissioners
  415  adopted following a public hearing.
  416         1. The public hearing must be advertised at least 2 days,
  417  but not more than 5 days, before the date of the hearing. The
  418  advertisement must appear in a newspaper of paid general
  419  circulation and must identify the name of the taxing authority,
  420  the date, place, and time of the hearing, and the purpose of the
  421  hearing. The advertisement must also identify each budgetary
  422  fund to be amended, the source of the funds, the use of the
  423  funds, and the total amount of each fund’s appropriations.
  424         2. If the board amends the budget pursuant to this
  425  paragraph, the adopted amendment must be posted on the county’s
  426  official website within 5 days after adoption and must remain on
  427  the website for at least 2 years.
  428         Section 9. Subsections (3) and (5) of section 166.241,
  429  Florida Statutes, are amended to read:
  430         166.241 Fiscal years, budgets, and budget amendments.—
  431         (3) The tentative budget must be posted on the
  432  municipality’s official website at least 2 days before the
  433  budget hearing, held pursuant to s. 200.065 or other law, to
  434  consider such budget, and must remain on the website for at
  435  least 45 days. The final adopted budget must be posted on the
  436  municipality’s official website within 30 days after adoption
  437  and must remain on the website for at least 2 years. If the
  438  municipality does not operate an official website, the
  439  municipality must, within a reasonable period of time as
  440  established by the county or counties in which the municipality
  441  is located, transmit the tentative budget and final budget to
  442  the manager or administrator of such county or counties who
  443  shall post the budgets on the county’s website.
  444         (5) If the governing body of a municipality amends the
  445  budget pursuant to paragraph (4)(c), the adopted amendment must
  446  be posted on the official website of the municipality within 5
  447  days after adoption and must remain on the website for at least
  448  2 years. If the municipality does not operate an official
  449  website, the municipality must, within a reasonable period of
  450  time as established by the county or counties in which the
  451  municipality is located, transmit the adopted amendment to the
  452  manager or administrator of such county or counties who shall
  453  post the adopted amendment on the county’s website.
  454         Section 10. Subsections (4) and (7) of section 189.016,
  455  Florida Statutes, are amended to read:
  456         189.016 Reports; budgets; audits.—
  457         (4) The tentative budget must be posted on the special
  458  district’s official website at least 2 days before the budget
  459  hearing, held pursuant to s. 200.065 or other law, to consider
  460  such budget, and must remain on the website for at least 45
  461  days. The final adopted budget must be posted on the special
  462  district’s official website within 30 days after adoption and
  463  must remain on the website for at least 2 years. If the special
  464  district does not operate an official website, the special
  465  district must, within a reasonable period of time as established
  466  by the local general-purpose government or governments in which
  467  the special district is located or the local governing authority
  468  to which the district is dependent, transmit the tentative
  469  budget or final budget to the manager or administrator of the
  470  local general-purpose government or the local governing
  471  authority. The manager or administrator shall post the tentative
  472  budget or final budget on the website of the local general
  473  purpose government or governing authority. This subsection and
  474  subsection (3) do not apply to water management districts as
  475  defined in s. 373.019.
  476         (7) If the governing body of a special district amends the
  477  budget pursuant to paragraph (6)(c), the adopted amendment must
  478  be posted on the official website of the special district within
  479  5 days after adoption and must remain on the website for at
  480  least 2 years. If the special district does not operate an
  481  official website, the special district must, within a reasonable
  482  period of time as established by the local general-purpose
  483  government or governments in which the special district is
  484  located or the local governing authority to which the district
  485  is dependent, transmit the adopted amendment to the manager or
  486  administrator of the local general-purpose government or
  487  governing authority. The manager or administrator shall post the
  488  adopted amendment on the website of the local general-purpose
  489  government or governing authority.
  490         Section 11. Section 215.425, Florida Statutes, is amended
  491  to read:
  492         215.425 Extra compensation claims prohibited; bonuses;
  493  severance pay.—
  494         (1) As used in this section, the term “public funds” means
  495  any taxes, tuition, state grants, fines, fees, or other charges
  496  or any other type of revenue collected by the state or any
  497  county, municipality, special district, school district, Florida
  498  College System institution, state university, or other separate
  499  unit of government created pursuant to law, including any
  500  office, department, agency, division, subdivision, political
  501  subdivision, board, bureau, or commission of such entities.
  502  However, if the payment and receipt does not otherwise violate
  503  part III of chapter 112, the following are not considered public
  504  funds:
  505         (a) Revenues received by the Board of Governors or state
  506  universities through or from faculty practice plans; health
  507  services support organizations; hospitals with which state
  508  universities are affiliated; direct-support organizations; or
  509  federal, auxiliary, or private sources, except for tuition.
  510         (b) Revenues received by Florida College System
  511  institutions through or from faculty practice plans; health
  512  services support organizations; direct-support organizations; or
  513  federal, auxiliary, or private sources, except for tuition.
  514         (c) Revenues that are received by a hospital licensed under
  515  chapter 395 which has entered into a Medicaid provider contract
  516  and that:
  517         1. Are not derived from the levy of an ad valorem tax;
  518         2. Are not derived from patient services paid through the
  519  Medicaid or Medicare program;
  520         3. Are derived from patient services pursuant to contracts
  521  with private insurers or private managed care entities, or paid
  522  by the patient or private entities; or
  523         4. Are not appropriated by the Legislature or by any
  524  county, municipality, special district, school district, Florida
  525  College System institution, state university, or other separate
  526  unit of government created pursuant to law, including any
  527  office, department, agency, division, subdivision, political
  528  subdivision, board, bureau, commission, authority, or
  529  institution of such entities, except for revenues otherwise
  530  authorized to be used pursuant to subparagraphs 2. and 3.
  531         (d) A clothing and maintenance allowance given to
  532  plainclothes deputies pursuant to s. 30.49.
  533         (e) Revenues or fees received by a seaport or airport from
  534  sources other than through the levy of a tax, or funds
  535  appropriated by any county or municipality or the Legislature.
  536         (2)(1)Except as provided in subsections (3) and (4), no
  537  extra compensation shall be made from public funds to any
  538  officer, agent, employee, or contractor after the service has
  539  been rendered or the contract made; nor shall any public funds
  540  money be appropriated or paid on any claim the subject matter of
  541  which has not been provided for by preexisting laws, unless such
  542  compensation or claim is allowed by a law enacted by two-thirds
  543  of the members elected to each house of the Legislature.
  544  However, when adopting salary schedules for a fiscal year, a
  545  district school board or community college district board of
  546  trustees may apply the schedule for payment of all services
  547  rendered subsequent to July 1 of that fiscal year.
  548         (2) This section does not apply to:
  549         (a) a bonus or severance pay that is paid wholly from
  550  nontax revenues and nonstate-appropriated funds, the payment and
  551  receipt of which does not otherwise violate part III of chapter
  552  112, and which is paid to an officer, agent, employee, or
  553  contractor of a public hospital that is operated by a county or
  554  a special district; or
  555         (b) A clothing and maintenance allowance given to
  556  plainclothes deputies pursuant to s. 30.49.
  557         (3) Any policy, ordinance, rule, or resolution designed to
  558  implement a bonus scheme must:
  559         (a) Base the award of a bonus on work performance;
  560         (b) Describe the performance standards and evaluation
  561  process by which a bonus will be awarded;
  562         (c) Notify all employees who meet the prescribed criteria
  563  for a particular bonus scheme of the policy, ordinance, rule, or
  564  resolution before the beginning of the evaluation period on
  565  which a bonus will be based; and
  566         (d) Consider all employees who meet the prescribed criteria
  567  for a particular bonus scheme for the bonus.
  568         (4)(a) On or after July 1, 2011, A unit of government, on
  569  or after July 1, 2011, or a state university, on or after July
  570  1, 2012, which that enters into a contract or employment
  571  agreement, or a renewal or renegotiation of an existing contract
  572  or employment agreement, which that contains a provision for
  573  severance pay with an officer, agent, employee, or contractor
  574  must include the following provisions in the contract:
  575         1. A requirement that severance pay paid from public funds
  576  provided may not exceed an amount greater than 20 weeks of
  577  compensation.
  578         2. A prohibition of provision of severance pay paid from
  579  public funds when the officer, agent, employee, or contractor
  580  has been fired for misconduct, as defined in s. 443.036(29), by
  581  the unit of government. However, the existence of a contract
  582  that includes a provision providing for severance pay does not
  583  limit the application of paragraph (b) to the settlement of a
  584  dispute.
  585         (b) On or after July 1, 2011, an officer, agent, employee,
  586  or contractor may receive severance pay that is not provided for
  587  in a contract or employment agreement if the severance pay
  588  represents the settlement of an employment dispute. In
  589  determining the amount of severance pay that may be paid in
  590  accordance with this section, the unit of government or the
  591  state university shall consider the nature of the claim, the
  592  circumstances giving rise to the dispute, and the potential cost
  593  of resolving the dispute Such severance pay may not exceed an
  594  amount greater than 6 weeks of compensation. The settlement may
  595  not include provisions that limit the ability of any party to
  596  the settlement to discuss the dispute or settlement.
  597         (5) Any agreement or contract, executed on or after July 1,
  598  2011, which involves extra compensation between a unit of
  599  government and an officer, agent, employee, or contractor may
  600  not include provisions that limit the ability of any party to
  601  the agreement or contract to discuss the agreement or contract.
  602         (6) Upon discovery or notification that a unit of
  603  government has provided prohibited compensation to any officer,
  604  agent, employee, or contractor in violation of this section,
  605  such unit of government shall investigate and take all
  606  reasonable action to recover the prohibited compensation.
  607         (a) If the violation was unintentional, the unit of
  608  government shall take all reasonable action to recover the
  609  prohibited compensation from the individual receiving the
  610  prohibited compensation through normal recovery methods for
  611  overpayments.
  612         (b) If the violation was willful, the unit of government
  613  shall take all reasonable action to recover the prohibited
  614  compensation from the individual receiving the prohibited
  615  compensation or the employee or employees of the unit of
  616  government who willfully violated this section. Each individual
  617  determined to have willfully violated this section is jointly
  618  and severally liable for repayment of the prohibited
  619  compensation.
  620         (7) An officer who exercises the powers and duties of a
  621  state or county officer and willfully violates this section is
  622  subject to the Governor’s power under s. 7(a), Art. IV of the
  623  State Constitution. An officer who exercises powers and duties
  624  other than those of a state or county officer and willfully
  625  violates this section is subject to the suspension and removal
  626  procedures under s. 112.51.
  627         (8) An employee who is discharged, demoted, suspended,
  628  threatened, harassed, or in any manner discriminated against in
  629  the terms and conditions of employment by his or her employer
  630  because of lawful acts done by the employee on behalf of the
  631  employee or others in furtherance of an action under this
  632  section, including investigation for initiation of, testimony
  633  for, or assistance in an action filed or to be filed under this
  634  section, has a cause of action under s. 112.3187.
  635         (9) Subsections (6), (7), and (8) apply prospectively to
  636  contracts and employment agreements, and the renewal or
  637  renegotiation of an existing contract or employment agreement,
  638  effective on or after October 1, 2016.
  639         Section 12. Section 215.86, Florida Statutes, is amended to
  640  read:
  641         215.86 Management systems and controls.—Each state agency
  642  and the judicial branch as defined in s. 216.011 shall establish
  643  and maintain management systems and internal controls designed
  644  to:
  645         (1) Prevent and detect fraud, waste, and abuse. that
  646         (2) Promote and encourage compliance with applicable laws,
  647  rules, contracts, and grant agreements.;
  648         (3) Support economical and economic, efficient, and
  649  effective operations.;
  650         (4) Ensure reliability of financial records and reports.;
  651         (5) Safeguard and safeguarding of assets. Accounting
  652  systems and procedures shall be designed to fulfill the
  653  requirements of generally accepted accounting principles.
  654         Section 13. Paragraph (a) of subsection (2) of section
  655  215.97, Florida Statutes, is amended to read:
  656         215.97 Florida Single Audit Act.—
  657         (2) Definitions; as used in this section, the term:
  658         (a) “Audit threshold” means the threshold amount used to
  659  determine when a state single audit or project-specific audit of
  660  a nonstate entity shall be conducted in accordance with this
  661  section. Each nonstate entity that expends a total amount of
  662  state financial assistance equal to or in excess of $750,000
  663  $500,000 in any fiscal year of such nonstate entity shall be
  664  required to have a state single audit, or a project-specific
  665  audit, for such fiscal year in accordance with the requirements
  666  of this section. Every 2 years the Auditor General, After
  667  consulting with the Executive Office of the Governor, the
  668  Department of Financial Services, and all state awarding
  669  agencies, the Auditor General shall periodically review the
  670  threshold amount for requiring audits under this section and may
  671  recommend any appropriate statutory change to revise the
  672  threshold amount in the annual report submitted pursuant to s.
  673  11.45(7)(h) to the Legislature may adjust such threshold amount
  674  consistent with the purposes of this section.
  675         Section 14. Subsection (11) of section 215.985, Florida
  676  Statutes, is amended to read:
  677         215.985 Transparency in government spending.—
  678         (11) Each water management district shall provide a monthly
  679  financial statement in the form and manner prescribed by the
  680  Department of Financial Services to the district’s its governing
  681  board and make such monthly financial statement available for
  682  public access on its website.
  683         Section 15. Paragraph (d) of subsection (1) and subsection
  684  (2) of section 218.32, Florida Statutes, are amended to read:
  685         218.32 Annual financial reports; local governmental
  686  entities.—
  687         (1)
  688         (d) Each local governmental entity that is required to
  689  provide for an audit under s. 218.39(1) must submit a copy of
  690  the audit report and annual financial report to the department
  691  within 45 days after the completion of the audit report but no
  692  later than 9 months after the end of the fiscal year. In
  693  conducting an audit of a local governmental entity pursuant to
  694  s. 218.39, an independent certified public accountant shall
  695  determine whether the entity’s annual financial report is in
  696  agreement with the audited financial statements. The
  697  accountant’s audit report must be supported by the same level of
  698  detail as required for the annual financial report. If the
  699  accountant’s audit report is not in agreement with the annual
  700  financial report, the accountant shall specify and explain the
  701  significant differences that exist between the annual financial
  702  report and the audit report.
  703         (2) The department shall annually by December 1 file a
  704  verified report with the Governor, the Legislature, the Auditor
  705  General, and the Special District Accountability Program of the
  706  Department of Economic Opportunity showing the revenues, both
  707  locally derived and derived from intergovernmental transfers,
  708  and the expenditures of each local governmental entity, regional
  709  planning council, local government finance commission, and
  710  municipal power corporation that is required to submit an annual
  711  financial report. In preparing the verified report, the
  712  department may request additional information from the local
  713  governmental entity. The information requested must be provided
  714  to the department within 45 days after the request. If the local
  715  governmental entity does not comply with the request, the
  716  department shall notify the Legislative Auditing Committee,
  717  which may take action pursuant to s. 11.40(2). The report must
  718  include, but is not limited to:
  719         (a) The total revenues and expenditures of each local
  720  governmental entity that is a component unit included in the
  721  annual financial report of the reporting entity.
  722         (b) The amount of outstanding long-term debt by each local
  723  governmental entity. For purposes of this paragraph, the term
  724  “long-term debt” means any agreement or series of agreements to
  725  pay money, which, at inception, contemplate terms of payment
  726  exceeding 1 year in duration.
  727         Section 16. Present subsection (3) of section 218.33,
  728  Florida Statutes, is redesignated as subsection (4), and a new
  729  subsection (3) is added to that section, to read:
  730         218.33 Local governmental entities; establishment of
  731  uniform fiscal years and accounting practices and procedures.—
  732         (3) Each local governmental entity shall establish and
  733  maintain internal controls designed to:
  734         (a) Prevent and detect fraud, waste, and abuse.
  735         (b) Promote and encourage compliance with applicable laws,
  736  rules, contracts, grant agreements, and best practices.
  737         (c) Support economical and efficient operations.
  738         (d) Ensure reliability of financial records and reports.
  739         (e) Safeguard assets.
  740         Section 17. Present subsections (8) through (12) of section
  741  218.39, Florida Statutes, are redesignated as subsections (9)
  742  through (13), respectively, and a new subsection (8) is added to
  743  that section, to read:
  744         218.39 Annual financial audit reports.—
  745         (8) If the audit report includes a recommendation that was
  746  included in the preceding financial audit report but remains
  747  unaddressed, the governing body of the audited entity, within 60
  748  days after the delivery of the audit report to the governing
  749  body, shall indicate during a regularly scheduled public meeting
  750  whether it intends to take corrective action, the intended
  751  corrective action, and the timeframe for the corrective action.
  752  If the governing body indicates that it does not intend to take
  753  corrective action, it shall explain its decision at the public
  754  meeting.
  755         Section 18. Subsection (2) of section 218.391, Florida
  756  Statutes, is amended, and subsection (9) is added to that
  757  section, to read:
  758         218.391 Auditor selection procedures.—
  759         (2) The governing body of a charter county, municipality,
  760  special district, district school board, charter school, or
  761  charter technical career center shall establish an audit
  762  committee.
  763         (a) The audit committee for a county Each noncharter county
  764  shall establish an audit committee that, at a minimum, shall
  765  consist of each of the county officers elected pursuant to the
  766  county charter or s. 1(d), Art. VIII of the State Constitution,
  767  or their respective designees a designee, and one member of the
  768  board of county commissioners or its designee.
  769         (b) The audit committee for a municipality, special
  770  district, district school board, charter school, or charter
  771  technical career center shall consist of at least three members.
  772  One member of the audit committee must be a member of the
  773  governing body of an entity specified in this paragraph, who
  774  shall also serve as the chair of the committee.
  775         (c) An employee, chief executive officer, or chief
  776  financial officer of the county, municipality, special district,
  777  district school board, charter school, or charter technical
  778  career center may not serve as a member of an audit committee
  779  established under this subsection.
  780         (d) The primary purpose of the audit committee is to assist
  781  the governing body in selecting an auditor to conduct the annual
  782  financial audit required in s. 218.39; however, the audit
  783  committee may serve other audit oversight purposes as determined
  784  by the entity’s governing body. The public may shall not be
  785  excluded from the proceedings under this section.
  786         (9) An audit report submitted pursuant to s. 218.39 must
  787  include an affidavit executed by the chair of the audit
  788  committee affirming that the committee complied with the
  789  requirements of subsections (3)-(6) in selecting an auditor. If
  790  the Auditor General determines that an entity failed to comply
  791  with the requirements of subsections (3)-(6) in selecting an
  792  auditor, the entity shall select a replacement auditor in
  793  accordance with this section to conduct audits for subsequent
  794  fiscal years if the original audit was performed under a
  795  multiyear contract. If the replacement of an auditor would
  796  preclude the entity from timely completing the annual financial
  797  audit required by s. 218.39, the entity shall replace an auditor
  798  in accordance with this section for the subsequent annual
  799  financial audit. A multiyear contract between an entity or an
  800  auditor may not prohibit or restrict an entity from complying
  801  with this subsection.
  802         Section 19. Subsection (2) of section 286.0114, Florida
  803  Statutes, is amended to read:
  804         286.0114 Public meetings; reasonable opportunity to be
  805  heard; attorney fees.—
  806         (2) Members of the public shall be given a reasonable
  807  opportunity to be heard on a proposition before a board or
  808  commission. The opportunity to be heard need not occur at the
  809  same meeting at which the board or commission takes official
  810  action on the proposition if the opportunity occurs at a meeting
  811  that is during the decisionmaking process and is within
  812  reasonable proximity in time before the meeting at which the
  813  board or commission takes the official action. A board or
  814  commission may not require a member of the public to provide an
  815  advance written copy of his or her testimony or comments as a
  816  precondition of being given the opportunity to be heard at a
  817  meeting. This section does not prohibit a board or commission
  818  from maintaining orderly conduct or proper decorum in a public
  819  meeting. The opportunity to be heard is subject to rules or
  820  policies adopted by the board or commission, as provided in
  821  subsection (4).
  822         Section 20. Paragraph (b) of subsection (2) of section
  823  288.92, Florida Statutes, is amended to read:
  824         288.92 Divisions of Enterprise Florida, Inc.—
  825         (2)
  826         (b)1. The following officers and board members are subject
  827  to ss. 112.313(1)-(8), (10), (12), and (15); 112.3135; and
  828  112.3143(2):
  829         a. Officers and members of the board of directors of the
  830  divisions of Enterprise Florida, Inc.
  831         b. Officers and members of the board of directors of
  832  subsidiaries of Enterprise Florida, Inc.
  833         c. Officers and members of the board of directors of
  834  corporations created to carry out the missions of Enterprise
  835  Florida, Inc.
  836         d. Officers and members of the board of directors of
  837  corporations with which a division is required by law to
  838  contract to carry out its missions.
  839         2. For a period of 2 years after retirement from or
  840  termination of service to a division, or for a period of 10
  841  years if removed or terminated for cause or for misconduct, as
  842  defined in s. 443.036(29), the officers and board members
  843  specified in subparagraph 1. may not represent another person or
  844  entity for compensation before:
  845         a. Enterprise Florida, Inc.;
  846         b. A division, a subsidiary, or the board of directors of
  847  corporations created to carry out the missions of Enterprise
  848  Florida, Inc.; or
  849         c. A division with which Enterprise Florida, Inc., is
  850  required by law to contract to carry out its missions.
  851         3.2. For purposes of applying ss. 112.313(1)-(8), (10),
  852  (12), and (15); 112.3135; and 112.3143(2) to activities of the
  853  officers and members of the board of directors specified in
  854  subparagraph 1., those persons shall be considered public
  855  officers or employees and the corporation shall be considered
  856  their agency.
  857         4.3. It is not a violation of s. 112.3143(2) or (4) for the
  858  officers or members of the board of directors of the Florida
  859  Tourism Industry Marketing Corporation to:
  860         a. Vote on the 4-year marketing plan required under s.
  861  288.923 or vote on any individual component of or amendment to
  862  the plan.
  863         b. Participate in the establishment or calculation of
  864  payments related to the private match requirements of s.
  865  288.904(3). The officer or member must file an annual disclosure
  866  describing the nature of his or her interests or the interests
  867  of his or her principals, including corporate parents and
  868  subsidiaries of his or her principal, in the private match
  869  requirements. This annual disclosure requirement satisfies the
  870  disclosure requirement of s. 112.3143(4). This disclosure must
  871  be placed either on the Florida Tourism Industry Marketing
  872  Corporation’s website or included in the minutes of each meeting
  873  of the Florida Tourism Industry Marketing Corporation’s board of
  874  directors at which the private match requirements are discussed
  875  or voted upon.
  876         Section 21. Paragraph (a) of subsection (3) of section
  877  288.9604, Florida Statutes, is amended to read:
  878         288.9604 Creation of the authority.—
  879         (3)(a)1. A director may not receive compensation for his or
  880  her services, but is entitled to necessary expenses, including
  881  travel expenses, incurred in the discharge of his or her duties.
  882  Each director shall hold office until his or her successor has
  883  been appointed.
  884         2. Directors are subject to ss. 112.313(1)-(8), (10), (12),
  885  and (15); 112.3135; and 112.3143(2). For purposes of applying
  886  ss. 112.313(1)-(8), (10), (12), and (15); 112.3135; and
  887  112.3143(2) to activities of directors, directors shall be
  888  considered public officers and the corporation shall be
  889  considered their agency.
  890         3. A director of the corporation may not represent another
  891  person or entity for compensation before the corporation for a
  892  period of 2 years following his or her service on the board of
  893  directors.
  894         Section 22. Paragraph (e) of subsection (4), paragraph (d)
  895  of subsection (5), and paragraph (d) of subsection (6) of
  896  section 373.536, Florida Statutes, are amended to read:
  897         373.536 District budget and hearing thereon.—
  898         (4) BUDGET CONTROLS; FINANCIAL INFORMATION.—
  899         (e) By September 1, 2012, Each district shall provide a
  900  monthly financial statement in the form and manner prescribed by
  901  the Department of Financial Services to the district’s governing
  902  board and make such monthly financial statement available for
  903  public access on its website.
  904         (5) TENTATIVE BUDGET CONTENTS AND SUBMISSION; REVIEW AND
  905  APPROVAL.—
  906         (d) Each district shall, by August 1 of each year, submit
  907  for review a tentative budget and a description of any
  908  significant changes from the preliminary budget submitted to the
  909  Legislature pursuant to s. 373.535 to the Governor, the
  910  President of the Senate, the Speaker of the House of
  911  Representatives, the chairs of all legislative committees and
  912  subcommittees having substantive or fiscal jurisdiction over
  913  water management districts, as determined by the President of
  914  the Senate or the Speaker of the House of Representatives, as
  915  applicable, the secretary of the department, and the governing
  916  body of each county in which the district has jurisdiction or
  917  derives any funds for the operations of the district. The
  918  tentative budget must be posted on the district’s official
  919  website at least 2 days before budget hearings held pursuant to
  920  s. 200.065 or other law and must remain on the website for at
  921  least 45 days.
  922         (6) FINAL BUDGET; ANNUAL AUDIT; CAPITAL IMPROVEMENTS PLAN;
  923  WATER RESOURCE DEVELOPMENT WORK PROGRAM.—
  924         (d) The final adopted budget must be posted on the water
  925  management district’s official website within 30 days after
  926  adoption and must remain on the website for at least 2 years.
  927         Section 23. Paragraph (l) of subsection (12) of section
  928  1001.42, Florida Statutes, is amended, a new subsection (27) is
  929  added to that section, and present subsection (27) of that
  930  section is renumbered as subsection (28), to read:
  931         1001.42 Powers and duties of district school board.—The
  932  district school board, acting as a board, shall exercise all
  933  powers and perform all duties listed below:
  934         (12) FINANCE.—Take steps to assure students adequate
  935  educational facilities through the financial procedure
  936  authorized in chapters 1010 and 1011 and as prescribed below:
  937         (l) Internal auditor.—May employ an internal auditor to
  938  perform ongoing financial verification of the financial records
  939  of the school district and such other audits and reviews as the
  940  district school board directs for the purpose of determining:
  941         1. The adequacy of internal controls designed to prevent
  942  and detect fraud, waste, and abuse.
  943         2. Compliance with applicable laws, rules, contracts, grant
  944  agreements, district school board-approved policies, and best
  945  practices.
  946         3. The efficiency of operations.
  947         4. The reliability of financial records and reports.
  948         5. The safeguarding of assets.
  949  
  950  The internal auditor shall report directly to the district
  951  school board or its designee.
  952         (27) VISITATION OF SCHOOLS.—Visit the schools, observe the
  953  management and instruction, give suggestions for improvement,
  954  and advise citizens with the view of promoting interest in
  955  education and improving the school.
  956         Section 24. Paragraph (j) of subsection (9) of section
  957  1002.33, Florida Statutes, is amended to read:
  958         1002.33 Charter schools.—
  959         (9) CHARTER SCHOOL REQUIREMENTS.—
  960         (j) The governing body of the charter school shall be
  961  responsible for:
  962         1. Establishing and maintaining internal controls designed
  963  to:
  964         a. Prevent and detect fraud, waste, and abuse.
  965         b. Promote and encourage compliance with applicable laws,
  966  rules, contracts, grant agreements, and best practices.
  967         c. Support economical and efficient operations.
  968         d. Ensure reliability of financial records and reports.
  969         e. Safeguard assets.
  970         2.1. Ensuring that the charter school has retained the
  971  services of a certified public accountant or auditor for the
  972  annual financial audit, pursuant to s. 1002.345(2), who shall
  973  submit the report to the governing body.
  974         3.2. Reviewing and approving the audit report, including
  975  audit findings and recommendations for the financial recovery
  976  plan.
  977         4.a.3.a. Performing the duties in s. 1002.345, including
  978  monitoring a corrective action plan.
  979         b. Monitoring a financial recovery plan in order to ensure
  980  compliance.
  981         5.4. Participating in governance training approved by the
  982  department which must include government in the sunshine,
  983  conflicts of interest, ethics, and financial responsibility.
  984         Section 25. Present subsections (6) through (10) of section
  985  1002.37, Florida Statutes, are redesignated as subsections (7)
  986  through (11), respectively, a new subsection (6) is added to
  987  that section, and present subsections (6) and (11) of that
  988  section are amended, to read:
  989         1002.37 The Florida Virtual School.—
  990         (6) The Florida Virtual School shall have an annual
  991  financial audit of its accounts and records conducted by an
  992  independent auditor who is a certified public accountant
  993  licensed under chapter 473. The independent auditor shall
  994  conduct the audit in accordance with rules adopted by the
  995  Auditor General pursuant to s. 11.45 and, upon completion of the
  996  audit, shall prepare an audit report in accordance with such
  997  rules. The audit report must include a written statement of the
  998  board of trustees describing corrective action to be taken in
  999  response to each of the recommendations of the independent
 1000  auditor included in the audit report. The independent auditor
 1001  shall submit the audit report to the board of trustees and the
 1002  Auditor General no later than 9 months after the end of the
 1003  preceding fiscal year.
 1004         (7)(6) The board of trustees shall annually submit to the
 1005  Governor, the Legislature, the Commissioner of Education, and
 1006  the State Board of Education the audit report prepared pursuant
 1007  to subsection (6) and a complete and detailed report setting
 1008  forth:
 1009         (a) The operations and accomplishments of the Florida
 1010  Virtual School within the state and those occurring outside the
 1011  state as Florida Virtual School Global.
 1012         (b) The marketing and operational plan for the Florida
 1013  Virtual School and Florida Virtual School Global, including
 1014  recommendations regarding methods for improving the delivery of
 1015  education through the Internet and other distance learning
 1016  technology.
 1017         (c) The assets and liabilities of the Florida Virtual
 1018  School and Florida Virtual School Global at the end of the
 1019  fiscal year.
 1020         (d) A copy of an annual financial audit of the accounts and
 1021  records of the Florida Virtual School and Florida Virtual School
 1022  Global, conducted by an independent certified public accountant
 1023  and performed in accordance with rules adopted by the Auditor
 1024  General.
 1025         (e) Recommendations regarding the unit cost of providing
 1026  services to students through the Florida Virtual School and
 1027  Florida Virtual School Global. In order to most effectively
 1028  develop public policy regarding any future funding of the
 1029  Florida Virtual School, it is imperative that the cost of the
 1030  program is accurately identified. The identified cost of the
 1031  program must be based on reliable data.
 1032         (e)(f) Recommendations regarding an accountability
 1033  mechanism to assess the effectiveness of the services provided
 1034  by the Florida Virtual School and Florida Virtual School Global.
 1035         (11) The Auditor General shall conduct an operational audit
 1036  of the Florida Virtual School, including Florida Virtual School
 1037  Global. The scope of the audit shall include, but not be limited
 1038  to, the administration of responsibilities relating to
 1039  personnel; procurement and contracting; revenue production;
 1040  school funds, including internal funds; student enrollment
 1041  records; franchise agreements; information technology
 1042  utilization, assets, and security; performance measures and
 1043  standards; and accountability. The final report on the audit
 1044  shall be submitted to the President of the Senate and the
 1045  Speaker of the House of Representatives no later than January
 1046  31, 2014.
 1047         Section 26. Subsection (5) is added to section 1010.01,
 1048  Florida Statutes, to read:
 1049         1010.01 Uniform records and accounts.—
 1050         (5) Each school district, Florida College System
 1051  institution, and state university shall establish and maintain
 1052  internal controls designed to:
 1053         (a) Prevent and detect fraud, waste, and abuse.
 1054         (b) Promote and encourage compliance with applicable laws,
 1055  rules, contracts, grant agreements, and best practices.
 1056         (c) Support economical and efficient operations.
 1057         (d) Ensure reliability of financial records and reports.
 1058         (e) Safeguard assets.
 1059         Section 27. Subsection (2) of section 1010.30, Florida
 1060  Statutes, is amended to read:
 1061         1010.30 Audits required.—
 1062         (2) If a school district, Florida College System
 1063  institution, or university audit report includes a
 1064  recommendation that was included in the preceding financial
 1065  audit report but remains unaddressed, an audit contains a
 1066  significant finding, the district school board, the Florida
 1067  College System institution board of trustees, or the university
 1068  board of trustees, within 60 days after the delivery of the
 1069  audit report to the school district, Florida College System
 1070  institution, or university, shall indicate conduct an audit
 1071  overview during a regularly scheduled public meeting whether it
 1072  intends to take corrective action, the intended corrective
 1073  action, and the timeframe for the corrective action. If the
 1074  district school board, Florida College System institution board
 1075  of trustees, or university board of trustees indicates that it
 1076  does not intend to take corrective action, it shall explain its
 1077  decision at the public meeting.
 1078         Section 28. Subsection (3) of section 218.503, Florida
 1079  Statutes, is amended to read:
 1080         218.503 Determination of financial emergency.—
 1081         (3) Upon notification that one or more of the conditions in
 1082  subsection (1) have occurred or will occur if action is not
 1083  taken to assist the local governmental entity or district school
 1084  board, the Governor or his or her designee shall contact the
 1085  local governmental entity or the Commissioner of Education or
 1086  his or her designee shall contact the district school board, as
 1087  appropriate, to determine what actions have been taken by the
 1088  local governmental entity or the district school board to
 1089  resolve or prevent the condition. The information requested must
 1090  be provided within 45 days after the date of the request. If the
 1091  local governmental entity or the district school board does not
 1092  comply with the request, the Governor or his or her designee or
 1093  the Commissioner of Education or his or her designee shall
 1094  notify the members of the Legislative Auditing Committee, which
 1095  who may take action pursuant to s. 11.40(2) s. 11.40. The
 1096  Governor or the Commissioner of Education, as appropriate, shall
 1097  determine whether the local governmental entity or the district
 1098  school board needs state assistance to resolve or prevent the
 1099  condition. If state assistance is needed, the local governmental
 1100  entity or district school board is considered to be in a state
 1101  of financial emergency. The Governor or the Commissioner of
 1102  Education, as appropriate, has the authority to implement
 1103  measures as set forth in ss. 218.50-218.504 to assist the local
 1104  governmental entity or district school board in resolving the
 1105  financial emergency. Such measures may include, but are not
 1106  limited to:
 1107         (a) Requiring approval of the local governmental entity’s
 1108  budget by the Governor or approval of the district school
 1109  board’s budget by the Commissioner of Education.
 1110         (b) Authorizing a state loan to a local governmental entity
 1111  and providing for repayment of same.
 1112         (c) Prohibiting a local governmental entity or district
 1113  school board from issuing bonds, notes, certificates of
 1114  indebtedness, or any other form of debt until such time as it is
 1115  no longer subject to this section.
 1116         (d) Making such inspections and reviews of records,
 1117  information, reports, and assets of the local governmental
 1118  entity or district school board as are needed. The appropriate
 1119  local officials shall cooperate in such inspections and reviews.
 1120         (e) Consulting with officials and auditors of the local
 1121  governmental entity or the district school board and the
 1122  appropriate state officials regarding any steps necessary to
 1123  bring the books of account, accounting systems, financial
 1124  procedures, and reports into compliance with state requirements.
 1125         (f) Providing technical assistance to the local
 1126  governmental entity or the district school board.
 1127         (g)1. Establishing a financial emergency board to oversee
 1128  the activities of the local governmental entity or the district
 1129  school board. If a financial emergency board is established for
 1130  a local governmental entity, the Governor shall appoint board
 1131  members and select a chair. If a financial emergency board is
 1132  established for a district school board, the State Board of
 1133  Education shall appoint board members and select a chair. The
 1134  financial emergency board shall adopt such rules as are
 1135  necessary for conducting board business. The board may:
 1136         a. Make such reviews of records, reports, and assets of the
 1137  local governmental entity or the district school board as are
 1138  needed.
 1139         b. Consult with officials and auditors of the local
 1140  governmental entity or the district school board and the
 1141  appropriate state officials regarding any steps necessary to
 1142  bring the books of account, accounting systems, financial
 1143  procedures, and reports of the local governmental entity or the
 1144  district school board into compliance with state requirements.
 1145         c. Review the operations, management, efficiency,
 1146  productivity, and financing of functions and operations of the
 1147  local governmental entity or the district school board.
 1148         d. Consult with other governmental entities for the
 1149  consolidation of all administrative direction and support
 1150  services, including, but not limited to, services for asset
 1151  sales, economic and community development, building inspections,
 1152  parks and recreation, facilities management, engineering and
 1153  construction, insurance coverage, risk management, planning and
 1154  zoning, information systems, fleet management, and purchasing.
 1155         2. The recommendations and reports made by the financial
 1156  emergency board must be submitted to the Governor for local
 1157  governmental entities or to the Commissioner of Education and
 1158  the State Board of Education for district school boards for
 1159  appropriate action.
 1160         (h) Requiring and approving a plan, to be prepared by
 1161  officials of the local governmental entity or the district
 1162  school board in consultation with the appropriate state
 1163  officials, prescribing actions that will cause the local
 1164  governmental entity or district school board to no longer be
 1165  subject to this section. The plan must include, but need not be
 1166  limited to:
 1167         1. Provision for payment in full of obligations outlined in
 1168  subsection (1), designated as priority items, which are
 1169  currently due or will come due.
 1170         2. Establishment of priority budgeting or zero-based
 1171  budgeting in order to eliminate items that are not affordable.
 1172         3. The prohibition of a level of operations which can be
 1173  sustained only with nonrecurring revenues.
 1174         4. Provisions implementing the consolidation, sourcing, or
 1175  discontinuance of all administrative direction and support
 1176  services, including, but not limited to, services for asset
 1177  sales, economic and community development, building inspections,
 1178  parks and recreation, facilities management, engineering and
 1179  construction, insurance coverage, risk management, planning and
 1180  zoning, information systems, fleet management, and purchasing.
 1181         Section 29. Subsection (2) of section 1002.455, Florida
 1182  Statutes, is amended to read:
 1183         1002.455 Student eligibility for K-12 virtual instruction.—
 1184         (2) A student is eligible to participate in virtual
 1185  instruction if:
 1186         (a) The student spent the prior school year in attendance
 1187  at a public school in the state and was enrolled and reported by
 1188  the school district for funding during October and February for
 1189  purposes of the Florida Education Finance Program surveys;
 1190         (b) The student is a dependent child of a member of the
 1191  United States Armed Forces who was transferred within the last
 1192  12 months to this state from another state or from a foreign
 1193  country pursuant to a permanent change of station order;
 1194         (c) The student was enrolled during the prior school year
 1195  in a virtual instruction program under s. 1002.45 or a full-time
 1196  Florida Virtual School program under s. 1002.37(9)(a) s.
 1197  1002.37(8)(a);
 1198         (d) The student has a sibling who is currently enrolled in
 1199  a virtual instruction program and the sibling was enrolled in
 1200  that program at the end of the prior school year;
 1201         (e) The student is eligible to enter kindergarten or first
 1202  grade; or
 1203         (f) The student is eligible to enter grades 2 through 5 and
 1204  is enrolled full-time in a school district virtual instruction
 1205  program, virtual charter school, or the Florida Virtual School.
 1206         Section 30. The Legislature finds that a proper and
 1207  legitimate state purpose is served when internal controls are
 1208  established to prevent and detect fraud, waste, and abuse and to
 1209  safeguard and account for government funds and property.
 1210  Therefore, the Legislature determines and declares that this act
 1211  fulfills an important state interest.
 1212         Section 31. This act shall take effect October 1, 2016.
 1213  
 1214  ================= T I T L E  A M E N D M E N T ================
 1215  And the title is amended as follows:
 1216         Delete everything before the enacting clause
 1217  and insert:
 1218                        A bill to be entitled                      
 1219         An act relating to government accountability; amending
 1220         s. 11.40, F.S.; specifying that the Governor, the
 1221         Commissioner of Education, or the designee of the
 1222         Governor or of the Commissioner of Education may
 1223         notify the Legislative Auditing Committee of an
 1224         entity’s failure to comply with certain auditing and
 1225         financial reporting requirements; amending s. 11.45,
 1226         F.S.; defining the terms “abuse,” “fraud,” and
 1227         “waste”; revising the definition of the term “local
 1228         governmental entity”; excluding water management
 1229         districts from certain audit requirements; removing a
 1230         cross-reference; authorizing the Auditor General to
 1231         conduct audits of tourist development councils and
 1232         county tourism promotion agencies; revising reporting
 1233         requirements applicable to the Auditor General;
 1234         amending s. 28.35, F.S.; revising reporting
 1235         requirements applicable to the Florida Clerks of Court
 1236         Operations Corporation; amending s. 43.16, F.S.;
 1237         revising the responsibilities of the Justice
 1238         Administrative Commission, each state attorney, each
 1239         public defender, a criminal conflict and civil
 1240         regional counsel, a capital collateral regional
 1241         counsel, and the Guardian Ad Litem Program, to include
 1242         the establishment and maintenance of certain internal
 1243         controls; amending s. 112.31455, F.S.; revising
 1244         provisions governing collection methods for unpaid
 1245         automatic fines for failure to timely file disclosure
 1246         of financial interests to include school districts;
 1247         amending s. 112.3261, F.S.; revising terms to conform
 1248         to changes made by the act; expanding the types of
 1249         governmental entities that are subject to lobbyist
 1250         registration requirements; requiring a governmental
 1251         entity to create a lobbyist registration form;
 1252         amending ss. 129.03, 129.06, 166.241, and 189.016,
 1253         F.S.; requiring counties, municipalities, and special
 1254         districts to maintain certain budget documents on the
 1255         entities’ websites for a specified period; amending s.
 1256         215.425, F.S.; defining the term “public funds”;
 1257         revising exceptions to the prohibition on extra
 1258         compensation claims; revising minimum requirements for
 1259         any policy, ordinance, rule, or resolution designed to
 1260         implement a bonus scheme; requiring certain contracts
 1261         into which a unit of government or state university
 1262         enters to contain certain provisions regarding
 1263         severance pay; requiring a unit of government to
 1264         investigate and take reasonable action to recover
 1265         prohibited compensation; specifying methods of
 1266         recovery for unintentional and willful violations;
 1267         specifying applicability of procedures regarding
 1268         suspension and removal of an officer who commits a
 1269         willful violation; specifying circumstances under
 1270         which an employee has a cause of action under the
 1271         Whistle-blower’s Act; providing for applicability;
 1272         amending s. 215.86, F.S.; revising the purposes for
 1273         which management systems and internal controls must be
 1274         established and maintained by each state agency and
 1275         the judicial branch; amending s. 215.97, F.S.;
 1276         revising the definition of the term “audit threshold”;
 1277         amending s. 215.985, F.S.; revising the requirements
 1278         for a monthly financial statement provided by a water
 1279         management district; amending s. 218.32, F.S.;
 1280         revising the requirements of the annual financial
 1281         audit report of a local governmental entity;
 1282         authorizing the Department of Financial Services to
 1283         request additional information from a local
 1284         governmental entity; requiring a local governmental
 1285         entity to respond to such requests within a specified
 1286         timeframe; requiring the department to notify the
 1287         Legislative Auditing Committee of noncompliance;
 1288         amending s. 218.33, F.S.; requiring local governmental
 1289         entities to establish and maintain internal controls
 1290         to achieve specified purposes; amending s. 218.39,
 1291         F.S.; requiring an audited entity to respond to audit
 1292         recommendations under specified circumstances;
 1293         amending s. 218.391, F.S.; revising the composition of
 1294         an audit committee; prohibiting an audit committee
 1295         member from being an employee, a chief executive
 1296         officer, or a chief financial officer of the
 1297         respective governmental entity; requiring the chair of
 1298         an audit committee to sign and execute an affidavit
 1299         affirming compliance with auditor selection
 1300         procedures; prescribing procedures in the event of
 1301         noncompliance with auditor selection procedures;
 1302         amending s. 286.0114, F.S.; prohibiting a board or
 1303         commission from requiring an advance copy of testimony
 1304         or comments from a member of the public as a
 1305         precondition to being given the opportunity to be
 1306         heard at a public meeting; amending s. 288.92, F.S.;
 1307         prohibiting specified officers and board members of
 1308         Enterprise Florida, Inc., from representing a person
 1309         or entity for compensation before Enterprise Florida,
 1310         Inc., and associated entities thereof, for a specified
 1311         timeframe; amending s. 288.9604, F.S.; prohibiting a
 1312         director of the Florida Development Finance
 1313         Corporation from representing a person or an entity
 1314         for compensation before the corporation for a
 1315         specified timeframe; amending s. 373.536, F.S.;
 1316         deleting obsolete language; requiring water management
 1317         districts to maintain certain budget documents on the
 1318         districts’ websites for a specified period; amending
 1319         s. 1001.42, F.S.; authorizing additional internal
 1320         audits as directed by the district school board;
 1321         specifying duties of the district school board
 1322         regarding visitation of schools; amending s. 1002.33,
 1323         F.S.; revising the responsibilities of the governing
 1324         board of a charter school to include the establishment
 1325         and maintenance of internal controls; amending s.
 1326         1002.37, F.S.; requiring completion of an annual
 1327         financial audit of the Florida Virtual School;
 1328         specifying audit requirements; requiring an audit
 1329         report to be submitted to the board of trustees of the
 1330         Florida Virtual School and the Auditor General;
 1331         removing obsolete provisions; amending s. 1010.01,
 1332         F.S.; requiring each school district, Florida College
 1333         System institution, and state university to establish
 1334         and maintain certain internal controls; amending s.
 1335         1010.30, F.S.; requiring a district school board,
 1336         Florida College System institution board of trustees,
 1337         or university board of trustees to respond to audit
 1338         recommendations under certain circumstances; amending
 1339         ss. 218.503 and 1002.455, F.S.; conforming cross
 1340         references; declaring that the act fulfills an
 1341         important state interest; providing an effective date.