Florida Senate - 2016 COMMITTEE AMENDMENT
Bill No. CS for CS for SB 686
Senate . House
The Committee on Appropriations (Gaetz) recommended the
1 Senate Amendment (with title amendment)
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.
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
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
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
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.
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
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
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
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
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
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
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.
314 (d) “Principal” has the same meaning as provided in s.
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
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
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
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
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
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
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
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
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
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
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
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
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.—
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
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
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
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
946 3. The efficiency of operations.
947 4. The reliability of financial records and reports.
948 5. The safeguarding of assets.
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
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
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
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
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
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
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
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.
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.
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.