HOUSE AMENDMENT Bill No. HB 1879
1	CHAMBER ACTION
2	Senate House
3	.
4	.
5	.
6
7
8
9
10
11
12	Representative Sansom offered the following:
13
14	Amendment (with title amendment)
15	Remove everything after the enacting clause, and insert:
16	Section 1. Subsections (3), (4), and (5) of section 11.40,
17	Florida Statutes, are amended to read:
18	11.40 Legislative Auditing Committee.--
19	(3) The Legislative Auditing Committee may direct the
20	Office of Government AccountabilityAuditor General or the
21	Office of Program Policy Analysis and Government Accountability
22	to conduct an audit, review, or examination of any entity or
23	record described in s. 11.45(2) or (3).
24	(4) The Legislative Auditing Committee may take under
25	investigation any matter within the scope of an audit, review,
26	or examination either completed or then being conducted by the
27	Office of Government AccountabilityAuditor General or the
28	Office of Program Policy Analysis and Government Accountability,
29	and, in connection with such investigation, may exercise the
30	powers of subpoena by law vested in a standing committee of the
31	Legislature.
32	(5) Following notification by the Office of Government
33	AccountabilityAuditor General, the Department of Banking and
34	Finance, or the Division of Bond Finance of the State Board of
35	Administration of the failure of a local governmental entity,
36	district school board, charter school, or charter technical
37	career center to comply with the applicable provisions within s.
38	11.45(5)-(7), s. 218.32(1), or s. 218.38, the Legislative
39	Auditing Committee may schedule a hearing. If a hearing is
40	scheduled, the committee shall determine if the entity should be
41	subject to further state action. If the committee determines
42	that the entity should be subject to further state action, the
43	committee shall:
44	(a) In the case of a local governmental entity or district
45	school board, request the Department of Revenue and the
46	Department of Banking and Finance to withhold any funds not
47	pledged for bond debt service satisfaction which are payable to
48	such entity until the entity complies with the law. The
49	committee, in its request, shall specify the date such action
50	shall begin, and the request must be received by the Department
51	of Revenue and the Department of Banking and Finance 30 days
52	before the date of the distribution mandated by law. The
53	Department of Revenue and the Department of Banking and Finance
54	are authorized to implement the provisions of this paragraph.
55	(b) In the case of a special district, notify the
56	Department of Community Affairs that the special district has
57	failed to comply with the law. Upon receipt of notification, the
58	Department of Community Affairs shall proceed pursuant to the
59	provisions specified in ss. 189.421 and 189.422.
60	(c) In the case of a charter school or charter technical
61	career center, notify the appropriate sponsoring entity, which
62	may terminate the charter pursuant to ss. 1002.33 and 1002.34.
63	Section 2. Section 11.42, Florida Statutes, is amended to
64	read:
65	11.42 The Auditor General.--
66	(1) The Auditor General appointed in this section is the
67	auditor that is required by s. 2, Art. III of the State
68	Constitution.
69	(2) The Auditor General shall be appointed to office to
70	serve at the pleasure of the Legislature, by a majority vote of
71	the members of the Legislative Auditing Committee, subject to
72	confirmation by both houses of the Legislature. At the time of
73	her or his appointment, the Auditor General shall have been
74	certified under the Public Accountancy Law in this state for a
75	period of at least 10 years and shall have had not less than 10
76	years' experience in an accounting or auditing related field.
77	Vacancies in the office shall be filled in the same manner as
78	the original appointment.
79	(3) The Auditor General shall perform his or her duties
80	independently but under the general policies established by the
81	Legislative Auditing Committee.
82	(4)(3)(a) To carry out her or his or herduties the
83	Auditor General shall make all spending decisions within the
84	annual operating budget of the Office of Government
85	Accountabilityapproved by the President of the Senate and the
86	Speaker of the House of Representatives. The Auditor General
87	shall employ qualified persons necessary for the efficient
88	operation of the Auditor General's office and shall fix their
89	duties and compensation and, with the approval of the President
90	of the Senate and the Speaker of the House of Representatives,
91	shall adopt and administer a uniform personnel, job
92	classification, and pay plan for such employees.
93	(b) No person shall be employed as a financial auditor who
94	does not possess the qualifications to take the examination for
95	a certificate as certified public accountant under the laws of
96	this state, and no person shall be employed or retained as legal
97	adviser, on either a full-time or a part-time basis, who is not
98	a member of The Florida Bar.
99	(5)(4)The Auditor General, before entering upon the
100	duties of the office, shall take and subscribe the oath of
101	office required of state officers by the State Constitution.
102	(6)(5)The appointment of the Auditor General may be
103	terminated at any time by a majority vote of both houses of the
104	Legislature.
105	(6)(a) The headquarters of the Auditor General shall be at
106	the state capital, but to facilitate auditing and to eliminate
107	unnecessary traveling the Auditor General may establish field
108	offices located outside the state capital. The Auditor General
109	shall be provided with adequate quarters to carry out the
110	position's functions in the state capital and in other areas of
111	the state.
112	(b) All payrolls and vouchers for the operations of the
113	Auditor General's office shall be submitted to the Comptroller
114	and, if found to be correct, payments shall be issued therefor.
115	(7) The Auditor General may make and enforce reasonable
116	rules and regulations necessary to facilitate audits, including,
117	but not limited to, examinations, policy analyses, program
118	evaluations and justification reviews, reviews, and other
119	engagements that the Office of Government Accountabilitywhich
120	she or heis authorized to perform.
121	(8) No officer or salaried employee of the Office of the
122	Auditor General shall serve as the representative of any
123	political party or on any executive committee or other governing
124	body thereof; serve as an executive, officer, or employee of any
125	political party committee, organization, or association; or be
126	engaged on behalf of any candidate for public office in the
127	solicitation of votes or other activities in behalf of such
128	candidacy. Neither the Auditor General nor any employee of the
129	Auditor General may become a candidate for election to public
130	office unless she or he first resigns from office or employment.
131	No officer or salaried employee of the Auditor General shall
132	actively engage in any other business or profession or be
133	otherwise employed without the prior written permission of the
134	Auditor General.
135	Section 3. Section 11.421, Florida Statutes, is created to
136	read:
137	11.421 The Office of Government Accountability.--
138	(1) There is created an Office of Government
139	Accountability.
140	(2) The Auditor General is the head of the Office of
141	Government Accountability.
142	(3) The Office of Government Accountability shall consist
143	of a Division of Policy Analysis and Agency Review and any other
144	divisions deemed necessary by the Auditor General. The Division
145	of Policy Analysis and Agency Review shall be responsible for
146	conducting examinations, policy analysis, program evaluation and
147	justification reviews, and other engagements as directed by the
148	Auditor General or as directed by the Legislative Auditing
149	Committee. The Division of Policy Analysis and Agency Review
150	shall also be responsible for maintaining the Florida Government
151	Accountability Report, which summarizes accountability
152	information on all major state programs, and providing this
153	information to the Legislature electronically and by other
154	means.
155	(4) The Auditor General shall appoint a Deputy Auditor
156	General to direct the Division of Policy Analysis and Agency
157	Review. At the time of the appointment, the Deputy Auditor
158	General must have had 10 years’ experience in policy analysis
159	and program evaluation. The appointment shall be subject to
160	confirmation by a majority vote of the Legislative Auditing
161	Committee.
162	(5) The Auditor General shall employ qualified persons
163	necessary for the efficient operation of the Office of
164	Government Accountability. The staff must be chosen to provide a
165	broad background of experience and expertise and, to the maximum
166	extent possible, represent a range of disciplines that includes
167	auditing, accounting, law, engineering, public administration,
168	environmental science, policy analysis, economics, sociology,
169	and philosophy. The Auditor General shall fix their duties and
170	compensation and, with the approval of the President of the
171	Senate and the Speaker of the House of Representatives, shall
172	adopt and administer a uniform personnel, job classification,
173	and pay plan for such employees.
174	(6) No person shall be employed as a financial auditor who
175	does not possess the qualifications to take the examination for
176	a certificate as certified public accountant under the laws of
177	this state and no person shall be employed or retained as legal
178	adviser, on either a full-time or a part-time basis, who is not
179	a member in good standing of The Florida Bar.
180	(7)(a) The headquarters of the Office of Government
181	Accountability shall be at the state capital, but to facilitate
182	auditing and to eliminate unnecessary travel, the Office of
183	Government Accountability may establish field offices located
184	outside the state capital. The Office of Government
185	Accountability shall be provided with adequate quarters to carry
186	out its duties and responsibilities in the state capital and in
187	other areas of the state.
188	(b) All payrolls and vouchers for the operations of the
189	Office of Government Accountability shall be submitted to the
190	Chief Financial Officer and, if found to be correct, payments
191	shall be issued therefor.
192	(8) No officer or salaried employee of the Office of
193	Government Accountability shall serve as the representative of
194	any political party or on any executive committee or other
195	governing body thereof; serve as an executive, officer, or
196	employee of any political party committee, organization, or
197	association; or be engaged on behalf of any candidate for public
198	office in the solicitation of votes or other activities on
199	behalf of such candidacy. Neither the Auditor General nor any
200	employee of the Office of Government Accountability may become a
201	candidate for election to public office unless he or she first
202	resigns from office or employment. No officer or salaried
203	employee of the Office of Government Accountability shall
204	actively engage in any other business or profession or be
205	otherwise employed without the prior written permission of the
206	Auditor General.
207	Section 4. Subsections (2) through (9) of section 11.45,
208	Florida Statutes, are amended to read:
209	11.45 Definitions; duties; authorities; reports; rules.--
210	(2) DUTIES.--The Office of Government Accountability
211	Auditor Generalshall:
212	(a) Conduct audits, including, but not limited to,
213	examinations, policy analysis, program evaluations and
214	justification reviews, reviews, and other engagementsof records
215	and perform related duties as prescribed by law, concurrent
216	resolution of the Legislature, or as directed by the Legislative
217	Auditing Committee.
218	(b) Annually conduct a financial audit of state
219	government.
220	(c) Annually conduct financial audits of all universities
221	and district boards of trustees of community colleges.
222	(d) Annually conduct financial and operationalaudits of
223	the accounts and records of all district school boards in
224	counties with populations of fewer than 150,000, according to
225	the most recent federal decennial statewide census.
226	(e) Annually conduct an audit of the Wireless Emergency
227	Telephone System Fund as described in s. 365.173.
228	(f) At least every 2 years, conduct operational audits of
229	the accounts and records of state agencies,and universities,
230	and district boards of trustees of community colleges. In
231	connection with these audits, the Auditor General shall give
232	appropriate consideration to reports issued by state agencies'
233	inspectors general,or universities' inspectors general, or
234	internal auditorsand the resolution of findings therein.
235	(g) At least every 2 years, conduct a performance audit of
236	the local government financial reporting system, which, for the
237	purpose of this chapter, means any statutory provisions related
238	to local government financial reporting. The purpose of such an
239	audit is to determine the accuracy, efficiency, and
240	effectiveness of the reporting system in achieving its goals and
241	to make recommendations to the local governments, the Governor,
242	and the Legislature as to how the reporting system can be
243	improved and how program costs can be reduced. The local
244	government financial reporting system should provide for the
245	timely, accurate, uniform, and cost-effective accumulation of
246	financial and other information that can be used by the members
247	of the Legislature and other appropriate officials to accomplish
248	the following goals:
249	1. Enhance citizen participation in local government;
250	2. Improve the financial condition of local governments;
251	3. Provide essential government services in an efficient
252	and effective manner; and
253	4. Improve decisionmaking on the part of the Legislature,
254	state agencies, and local government officials on matters
255	relating to local government.
256	(h) At least every 2 years, determine through the
257	examination of actuarial reviews, financial statements, and the
258	practices and procedures of the Department of Management
259	Services, the compliance of the Florida Retirement System with
260	the provisions of part VII of chapter 112. The Office of
261	Government Accountability shall employ an independent consulting
262	actuary who is an enrolled actuary as defined in part VII of
263	chapter 112, to assist in the determination of compliance. The
264	Office of Government Accountability shall employ the same
265	actuarial standards to monitor the Department of Management
266	Services as the Department of Management Services uses to
267	monitor local governmental entities.
268	(i) At least every 2 years, examine the State Board of
269	Administration’s management of investments.
270	(j)(h)Once every 3 years, conduct performance audits of
271	the Department of Revenue's administration of the ad valorem tax
272	laws as described in s. 195.096.
273	(k)(i) Once every 3 years, conduct financial and
274	operationalaudits of the accounts and records of all district
275	school boards in counties with populations of 150,000125,000or
276	more, according to the most recent federal decennial statewide
277	census.
278	(l)(j)Once every 3 years, review a sample of each state
279	agency's internal audit reports to determine compliance with
280	current Standards for the Professional Practice of Internal
281	Auditing or, if appropriate, government auditing standards.
282	(m)(k)Conduct audits of local governmental entities when
283	determined to be necessary by the Auditor General, when directed
284	by the Legislative Auditing Committee, or when otherwise
285	required by law. No later than 18 months after the release of
286	the audit report, the Auditor General shall perform such
287	appropriate followup procedures as he or she deems necessary to
288	determine the audited entity's progress in addressing the
289	findings and recommendations contained within the Auditor
290	General's previous report. The Auditor General shall provide a
291	copy of his or her determination to each member of the audited
292	entity's governing body and to the Legislative Auditing
293	Committee.
294	(n) Conduct program evaluation and justification reviews
295	as described in s. 11.513 at the discretion of the Auditor
296	General upon consultation with the Legislative Auditing
297	Committee or the Legislative Budget Commission.
298	(o) Provide a statement in its reports whether the entity
299	audited by the Office of Government Accountability must file a
300	corrective action plan to address findings and recommendations
301	included in the report. Whenever determined necessary by the
302	Office of Government Accountability, the audited entity shall
303	provide a corrective action plan to the Legislative Auditing
304	Committee. The audited entity shall provide the corrective
305	action plan no later than 2 months after the release of the
306	report by the Office of Government Accountability. The
307	corrective action plan shall include completion dates, data, and
308	other information that describes in detail what the entity will
309	do to implement the recommendations within the report. The
310	entity shall provide data and other information that describes
311	with specificity the progress the entity has made in
312	implementing the corrective action plan. The entity shall
313	provide such data within 12 months after the submission of the
314	corrective action plan or the time period specified by the
315	Office of Government Accountability. The Office of Government
316	Accountability shall perform followup procedures to verify the
317	entity’s progress in addressing findings and recommendations
318	contained within the report issued by the Office of Government
319	Accountability. The Office of Government Accountability shall
320	provide a copy of its determination to the audited entity, the
321	Legislative Auditing Committee, and the appropriate legislative
322	standing committees.
323
324	The Auditor General shall perform his or her duties
325	independently but under the general policies established by the
326	Legislative Auditing Committee.This subsection does not limit
327	the Office of Government Accountability’sAuditor General's
328	discretionary authority to conduct other audits or engagements
329	of governmental entities as authorized in subsection (3).
330	(3) AUTHORITY FOR AUDITS AND OTHER ENGAGEMENTS.--
331	(a) The Office of Government AccountabilityAuditor General
332	may, pursuant to the direction of the Auditor Generalhis or her
333	own authority, or at the direction of the Legislative Auditing
334	Committee, conduct audits, including, but not limited to,
335	examinations, policy analysis, program evaluation and
336	justification reviews, andorother engagements as determined
337	appropriate by the Auditor General of:
338	(a)1.The accounts and records of any governmental entity
339	created or established by law.
340	(b)2.The information technology programs, activities,
341	functions, or systems of any governmental entity created or
342	established by law.
343	(c)3.The accounts and records of any charter school
344	created or established by law.
345	(d)4.The accounts and records of any direct-support
346	organization or citizen support organization created or
347	established by law. The Office of Government Accountability
348	Auditor Generalis authorized to require and receive any records
349	from the direct-support organization or citizen support
350	organization, or from its independent auditor.
351	(e)5.The public records associated with any appropriation
352	made by the General Appropriations Act to a nongovernmental
353	agency, corporation, or person. All records of a nongovernmental
354	agency, corporation, or person with respect to the receipt and
355	expenditure of such an appropriation shall be public records and
356	shall be treated in the same manner as other public records are
357	under general law.
358	(f)6.State financial assistance provided to any nonstate
359	entity.
360	(g)7.The Tobacco Settlement Financing Corporation created
361	pursuant to s. 215.56005.
362	(h)8.The Florida Virtual School created pursuant to s.
363	1002.37.
364	(i)9.Any purchases of federal surplus lands for use as
365	sites for correctional facilities as described in s. 253.037.
366	(j)10.Enterprise Florida, Inc., including any of its
367	boards, advisory committees, or similar groups created by
368	Enterprise Florida, Inc., and programs. The audit report may not
369	reveal the identity of any person who has anonymously made a
370	donation to Enterprise Florida, Inc., pursuant to this
371	subparagraph. The identity of a donor or prospective donor to
372	Enterprise Florida, Inc., who desires to remain anonymous and
373	all information identifying such donor or prospective donor are
374	confidential and exempt from the provisions of s. 119.07(1) and
375	s. 24(a), Art. I of the State Constitution. Such anonymity shall
376	be maintained in the auditor's report.
377	(k)11.The Florida Development Finance Corporation or the
378	capital development board or the programs or entities created by
379	the board. The audit or report may not reveal the identity of
380	any person who has anonymously made a donation to the board
381	pursuant to this subparagraph. The identity of a donor or
382	prospective donor to the board who desires to remain anonymous
383	and all information identifying such donor or prospective donor
384	are confidential and exempt from the provisions of s. 119.07(1)
385	and s. 24(a), Art. I of the State Constitution. Such anonymity
386	shall be maintained in the auditor's report.
387	(l)12.The records pertaining to the use of funds from
388	voluntary contributions on a motor vehicle registration
389	application or on a driver's license application authorized
390	pursuant to ss. 320.023 and 322.081.
391	(m)13.The records pertaining to the use of funds from the
392	sale of specialty license plates described in chapter 320.
393	(n)14.The transportation corporations under contract with
394	the Department of Transportation that are acting on behalf of
395	the state to secure and obtain rights-of-way for urgently needed
396	transportation systems and to assist in the planning and design
397	of such systems pursuant to ss. 339.401-339.421.
398	(o)15.The acquisitions and divestitures related to the
399	Florida Communities Trust Program created pursuant to chapter
400	380.
401	(p)16.The Florida Water Pollution Control Financing
402	Corporation created pursuant to s. 403.1837.
403	(q)17.The Florida Partnership for School Readiness
404	created pursuant to s. 411.01.
405	(r)18.The Florida Special Disability Trust Fund Financing
406	Corporation created pursuant to s. 440.49.
407	(s)19.Workforce Florida, Inc., or the programs or
408	entities created by Workforce Florida, Inc., created pursuant to
409	s. 445.004.
410	(t)20.The corporation defined in s. 455.32 that is under
411	contract with the Department of Business and Professional
412	Regulation to provide administrative, investigative,
413	examination, licensing, and prosecutorial support services in
414	accordance with the provisions of s. 455.32 and the practice act
415	of the relevant profession.
416	(u)21.The Florida Engineers Management Corporation
417	created pursuant to chapter 471.
418	(v)22.The Investment Fraud Restoration Financing
419	Corporation created pursuant to chapter 517.
420	(w)23.The books and records of any permitholder that
421	conducts race meetings or jai alai exhibitions under chapter
422	550.
423	(x)24.The corporation defined in part II of chapter 946,
424	known as the Prison Rehabilitative Industries and Diversified
425	Enterprises, Inc., or PRIDE Enterprises.
426	(b) The Auditor General is also authorized to:
427	1. Promote the building of competent and efficient
428	accounting and internal audit organizations in the offices
429	administered by governmental entities.
430	2. Provide consultation services to governmental entities
431	on their financial and accounting systems, procedures, and
432	related matters.
433	(4) SCHEDULING AND STAFFING OF AUDITS.--
434	(a) Each financial audit required or authorized by this
435	section, when practicable, shall be made and completed within
436	not more than 9 months following the end of each audited fiscal
437	year of the state agency or political subdivision, or at such
438	lesser time which may be provided by law or concurrent
439	resolution or directed by the Legislative Auditing Committee.
440	When the Auditor General determines that conducting any audit or
441	engagement otherwise required by law would not be possible due
442	to workload or would not be an efficient or effective use of the
443	Office of Government Accountability’shis or herresources based
444	on an assessment of risk, then, in his or her discretion, the
445	Auditor General may temporarily or indefinitely postpone such
446	audits or other engagements for such period or any portion
447	thereof, unless otherwise directed by the committee.
448	(b) The Auditor General may, when in his or her judgment
449	it is necessary, designate and direct any auditor employed by
450	the Office of Government AccountabilityAuditor Generalto audit
451	any accounts or records within the authority of the Office of
452	Government AccountabilityAuditor Generalto audit. The auditor
453	shall report his or her findings for review by the Auditor
454	General, who shall prepare the audit report.
455	(c) The audit report when final shall be a public record.
456	The audit workpapers and notes are not a public record; however,
457	those workpapers necessary to support the computations in the
458	final audit report may be made available by a majority vote of
459	the Legislative Auditing Committee after a public hearing
460	showing proper cause. The audit workpapers and notes shall be
461	retained by the Office of Government AccountabilityAuditor
462	General until no longer useful in his or her proper functions,
463	after which time they may be destroyed.
464	(d) At the conclusion of the audit, the Office of
465	Government Accountability’sAuditor General or the Auditor
466	General'sdesignated representative shall discuss the audit with
467	the official whose office is subject to audit and submit to that
468	official a list of the Auditor General's findings which may be
469	included in the audit report. If the official is not available
470	for receipt of the list of audit findings, then delivery is
471	presumed to be made when it is delivered to his or her office.
472	The official shall submit to the Office of Government
473	AccountabilityAuditor General or itsthedesignated
474	representative, within 30 days after the receipt of the list of
475	findings, or within 15 days after receipt of the list of
476	findings when requested by the Office of Government
477	Accountabilityhis or her written statement of explanation or
478	rebuttal concerning all of the findings, including corrective
479	action to be taken to preclude a recurrence of all findings.
480	(e) The Office of Government AccountabilityAuditor
481	Generalshall provide the successor independent certified public
482	accountant of a district school board with access to the prior
483	year's working papers in accordance with the Statements on
484	Auditing Standards, including documentation of planning,
485	internal control, audit results, and other matters of continuing
486	accounting and auditing significance, such as the working paper
487	analysis of balance sheet accounts and those relating to
488	contingencies.
489	(5) PETITION FOR AN AUDIT BY THE OFFICE OF GOVERNMENT
490	ACCOUNTABILITYAUDITOR GENERAL.--
491	(a) The Legislative Auditing Committee shall direct the
492	Office of Government AccountabilityAuditor General to make ana
493	financialaudit of any municipality whenever petitioned to do so
494	by at least 20 percent of the registered electors in the last
495	general election of that municipality pursuant to this
496	subsection. The supervisor of elections of the county in which
497	the municipality is located shall certify whether or not the
498	petition contains the signatures of at least 20 percent of the
499	registeredelectors of the municipality. After the completion of
500	the audit, the Office of Government AccountabilityAuditor
501	Generalshall determine whether the municipality has the fiscal
502	resources necessary to pay the cost of the audit. The
503	municipality shall pay the cost of the audit within 90 days
504	after the Office of Government AccountabilityAuditor General's
505	determination that the municipality has the available resources.
506	If the municipality fails to pay the cost of the audit, the
507	Department of Revenue shall, upon certification of the Office of
508	Government AccountabilityAuditor General, withhold from that
509	portion of the distribution pursuant to s. 212.20(6)(d)6. which
510	is distributable to such municipality, a sum sufficient to pay
511	the cost of the audit and shall deposit that sum into the
512	General Revenue Fund of the state.
513	(b) A letter of intent must be filed with the municipal
514	clerk prior to any petition of the electors of that municipality
515	for the purpose of an audit. All petitions shall be submitted to
516	the Supervisor of Elections and contain, at a minimum, the
517	following information:
518	1. Printed name.
519	2. Signature of elector.
520	3. Residence address.
521	4. Date of birth.
522	5. Date signed.
523
524	All petitions must be submitted for verification within one
525	calendar year of the audit petition origination by the municipal
526	electors.
527	(6) REQUEST BY A LOCAL GOVERNMENTAL ENTITY FOR AN AUDIT BY
528	THE OFFICE OF GOVERNMENT ACCOUNTABILITYAUDITOR
529	GENERAL.--Whenever a local governmental entity requests the
530	Office of Government AccountabilityAuditor Generalto conduct
531	an audit of all or part of its operations and the Office of
532	Government AccountabilityAuditor General conducts the audit
533	under his or her own authority or at the direction of the
534	Legislative Auditing Committee, the expenses of the audit shall
535	be paid by the local governmental entity. The Office of
536	Government AccountabilityAuditor Generalshall estimate the
537	cost of the audit. Fifty percent of the cost estimate shall be
538	paid by the local governmental entity before the initiation of
539	the audit and deposited into the General Revenue Fund of the
540	state. After the completion of the audit, the Office of
541	Government AccountabilityAuditor Generalshall notify the local
542	governmental entity of the actual cost of the audit. The local
543	governmental entity shall remit the remainder of the cost of the
544	audit to the Office of Government AccountabilityAuditor General
545	for deposit into the General Revenue Fund of the state. If the
546	local governmental entity fails to comply with paying the
547	remaining cost of the audit, the Office of Government
548	AccountabilityAuditor Generalshall notify the Legislative
549	Auditing Committee. The committee shall proceed in accordance
550	with s. 11.40(5).
551	(7) OFFICE OF GOVERNMENT ACCOUNTABILTYAUDITOR GENERAL
552	REPORTING REQUIREMENTS.--
553	(a) The Office of Government AccountabilityAuditor
554	Generalshall notify the Legislative Auditing Committee of any
555	local governmental entity, district school board, charter
556	school, or charter technical career center that does not comply
557	with the reporting requirements of s. 218.39. The committee
558	shall proceed in accordance with s. 11.40(5).
559	(b) The Office of Government AccountabilityAuditor
560	General, in consultation with the Board of Accountancy, shall
561	review all audit reports submitted pursuant to s. 218.39. The
562	Office of Government AccountabilityAuditor Generalshall
563	request any significant items that were omitted in violation of
564	a rule adopted by the Office of Government Accountability
565	Auditor General. The items must be provided within 45 days after
566	the date of the request. If the governmental entity does not
567	comply with the Office of Government Accountability’sAuditor
568	General's request, the Office of Government Accountability
569	Auditor Generalshall notify the Legislative Auditing Committee.
570	The committee shall proceed in accordance with s. 11.40(5).
571	(c) The Office of Government AccountabilityAuditor
572	Generalshall provide annually a list of those special districts
573	which are not in compliance with s. 218.39 to the Special
574	District Information Program of the Department of Community
575	Affairs.
576	(d) During the Office of Government Accountability’s
577	Auditor General's review of audit reports, ithe or sheshall
578	contact those units of local government, as defined in s.
579	218.403, that are not in compliance with s. 218.415 and request
580	evidence of corrective action. The unit of local government
581	shall provide the Office of Government AccountabilityAuditor
582	Generalwith evidence of corrective action within 45 days after
583	the date it is requested by the Office of Government
584	AccountabilityAuditor General. If the unit of local government
585	fails to comply with the Office of Government Accountability’s
586	Auditor General's request, the Office of Government
587	AccountabilityAuditor Generalshall notify the Legislative
588	Auditing Committee. The committee shall proceed in accordance
589	with s. 11.40(5).
590	(e) The Auditor General shall notify the Governor and the
591	Legislative Auditing Committee of any audit report reviewed by
592	the Office of Government AccountabilityAuditor Generalpursuant
593	to paragraph (b) which contains a statement that the local
594	governmental entity or district school board is in a state of
595	financial emergency as provided in s. 218.503. If the Office of
596	Government AccountabilityAuditor Generalrequests a
597	clarification regarding information included in an audit report
598	to determine whether a local governmental entity or district
599	school board is in a state of financial emergency, the requested
600	clarification must be provided within 45 days after the date of
601	the request. If the local governmental entity or district school
602	board does not comply with the Office of Government
603	AccountabilityAuditor General’srequest, the Auditor General
604	shall notify the Legislative Auditing Committee. If, after
605	obtaining the requested clarification, the Office of Government
606	AccountabilityAuditor Generaldetermines that the local
607	governmental entity or district school board is in a state of
608	financial emergency, ithe or sheshall notify the Governor and
609	the Legislative Auditing Committee.
610	(f) The Auditor General shall annually compile and
611	transmit to the President of the Senate, the Speaker of the
612	House of Representatives, and the Legislative Auditing Committee
613	a summary of significant findings and financial trends
614	identified in audit reports reviewed in paragraph (b) or
615	otherwise identified by the Office of Government
616	Accountability’sAuditor General’sreview of such audit reports
617	and financial information, and identified in audits of district
618	school boards conducted by the Office of Government
619	AccountabilityAuditor General. The Office of Government
620	AccountabilityAuditor Generalshall include financial
621	information provided pursuant to s. 218.32(1)(e) for entities
622	with fiscal years ending on or after June 30, 2003, within its
623	his or herreports submitted pursuant to this paragraph.
624	(g) If the Office of Government AccountabilityAuditor
625	Generaldiscovers significant errors, improper practices, or
626	other significant discrepancies in connection with itshis or
627	heraudits of a state agency or state officer, the Auditor
628	General shall notify the President of the Senate, the Speaker of
629	the House of Representatives, and the Legislative Auditing
630	Committee. The President of the Senate and the Speaker of the
631	House of Representatives shall promptly forward a copy of the
632	notification to the chairs of the respective legislative
633	committees, which in the judgment of the President of the Senate
634	and the Speaker of the House of Representatives are
635	substantially concerned with the functions of the state agency
636	or state officer involved. Thereafter, and in no event later
637	than the 10th day of the next succeeding legislative session,
638	the person in charge of the state agency involved, or the state
639	officer involved, as the case may be, shall explain in writing
640	to the President of the Senate, the Speaker of the House of
641	Representatives, and to the Legislative Auditing Committee the
642	reasons or justifications for such errors, improper practices,
643	or other significant discrepancies and the corrective measures,
644	if any, taken by the agency.
645	(h) The Auditor General shall transmit to the President of
646	the Senate, the Speaker of the House of Representatives, and the
647	Legislative Auditing Committee by December 1 of each year a list
648	of statutory and fiscal changes recommended by the Auditor
649	General. The Auditor General may also transmit recommendations
650	at other times of the year when the information would be timely
651	and useful for the Legislature.
652	(8) RULES OF THE OFFICE OF GOVERNMENT ACCOUNTABILITY
653	AUDITOR GENERAL.--The Office of Government Accountability
654	Auditor General, in consultation with the Board of Accountancy,
655	shall adopt rules for the form and conduct of all financial
656	audits performed by independent certified public accountants
657	pursuant to ss. 215.981, 218.39, 1001.453, 1004.28, and 1004.70.
658	The rules for audits of local governmental entities and district
659	school boards must include, but are not limited to, requirements
660	for the reporting of information necessary to carry out the
661	purposes of the Local Government Financial Emergencies Act as
662	stated in s. 218.501.
663	(9) TECHNICAL ASSISTANCEOTHER GUIDANCE PROVIDED BY THE
664	OFFICE OF GOVERNMENT ACCOUNTABILITYAUDITOR GENERAL.--The Office
665	of Government Accountability is authorized to provide technical
666	assistance to:
667	(a)Auditor General, in consultation withThe Department
668	of Education in the development of, shall developa compliance
669	supplement for the financial audit of a district school board
670	conducted by an independent certified public accountant.
671	(b) Governmental entities on their financial and
672	accounting systems, procedures, and related matters.
673	(c) Governmental entities on promoting the building of
674	competent and efficient accounting and internal audit
675	organizations in their offices.
676	Section 5. Section 11.47, Florida Statutes, is amended to
677	read:
678	11.47 Penalties; failure to make a proper audit or
679	examination; making a false report; failure to produce documents
680	or information.--
681	(1) All officers whose respective offices the Office of
682	Government AccountabilityAuditor General or the Office of
683	Program Policy Analysis and Government Accountabilityis
684	authorized to audit or examine shall enter into their public
685	records sufficient information for proper audit or examination,
686	and shall make the same available to the Office of Government
687	AccountabilityAuditor General or the Office of Program Policy
688	Analysis and Government Accountabilityon demand.
689	(2) The willful failure or refusal of the Auditor General,
690	director of the Office of Program Policy Analysis and Government
691	Accountability, or any staff employed by the Office of
692	Government AccountabilityAuditor General or the Office of
693	Program Policy Analysis and Government Accountabilityto make a
694	proper audit or examination in line with his or her duty, the
695	willful making of a false report as to any audit or examination,
696	or the willful failure or refusal to report a shortage or
697	misappropriation of funds or property shall be cause for removal
698	from such office or employment, and the Auditor General, the
699	director of the Office of Program Policy Analysis and Government
700	Accountability,or a staff member shall be guilty of a
701	misdemeanor of the first degree, punishable as provided in s.
702	775.082 or s. 775.083.
703	(3) Any person who willfully fails or refuses to furnish
704	or produce any book, record, paper, document, data, or
705	sufficient information necessary to a proper audit or
706	examination which the Office of Government Accountability
707	Auditor General or the Office of Program Policy Analysis and
708	Government Accountabilityis by law authorized to perform shall
709	be guilty of a misdemeanor of the first degree, punishable as
710	provided in s. 775.082 or s. 775.083.
711	(4) Any officer who willfully fails or refuses to furnish
712	or produce any book, record, paper, document, data, or
713	sufficient information necessary to a proper audit or
714	examination which the Office of Government Accountability
715	Auditor General or the Office of Program Policy Analysis and
716	Government Accountabilityis by law authorized to perform, shall
717	be subject to removal from office.
718	Section 6. Section 11.51, Florida Statutes, is repealed:
719	11.51 Office of Program Policy Analysis and Government
720	Accountability.--
721	(1) There is hereby created the Office of Program Policy
722	Analysis and Government Accountability as a unit of the Office
723	of the Auditor General appointed pursuant to s. 11.42. The
724	office shall perform independent examinations, program reviews,
725	and other projects as provided by general law, as provided by
726	concurrent resolution, or as directed by the Legislative
727	Auditing Committee, and shall provide recommendations, training,
728	or other services to assist the Legislature.
729	(2) The Office of Program Policy Analysis and Government
730	Accountability is independent of the Auditor General appointed
731	pursuant to s. 11.42 for purposes of general policies
732	established by the Legislative Auditing Committee.
733	(3) The Office of Program Policy Analysis and Government
734	Accountability shall maintain a schedule of examinations of
735	state programs.
736	(4) The Office of Program Policy Analysis and Government
737	Accountability is authorized to examine all entities and records
738	listed in s. 11.45(3)(a).
739	(5) At the conclusion of an examination, the designated
740	representative of the director of the Office of Program Policy
741	Analysis and Government Accountability shall discuss the
742	examination with the official whose office is examined and
743	submit to that official the Office of Program Policy Analysis
744	and Government Accountability’s preliminary findings. If the
745	official is not available for receipt of the preliminary
746	findings, clearly designated as such, delivery thereof is
747	presumed to be made when it is delivered to his or her office.
748	Whenever necessary, the Office of Program Policy Analysis and
749	Government Accountability may request the official to submit his
750	or her written statement of explanation or rebuttal within 15
751	days after the receipt of the findings. If the response time is
752	not requested to be within 15 days, the official shall submit
753	his or her response within 30 days after receipt of the
754	preliminary findings.
755	(6) No later than 18 months after the release of a report
756	of the Office of Program Policy Analysis and Government
757	Accountability, the agencies that are the subject of that report
758	shall provide data and other information that describes with
759	specificity what the agencies have done to respond to the
760	recommendations contained in the report. The Office of Program
761	Policy Analysis and Government Accountability may verify the
762	data and information provided by the agencies. If the data and
763	information provided by the agencies are deemed sufficient and
764	accurate, the Office of Program Policy Analysis and Government
765	Accountability shall report to the Legislative Auditing
766	Committee and to the legislative standing committees concerned
767	with the subject areas of the audit. The report shall include a
768	summary of the agencies' responses, the evaluation of those
769	responses, and any recommendations deemed to be appropriate.
770	Section 7. Section 11.511, Florida Statutes, is repealed:
771	11.511 Director of the Office of Program Policy Analysis
772	and Government Accountability; appointment; employment of staff;
773	powers and duties.--
774	(1)(a) The Legislative Auditing Committee shall appoint a
775	director of the Office of Program Policy Analysis and Government
776	Accountability by majority vote of the committee, subject to
777	confirmation by a majority vote of the Senate and the House of
778	Representatives. At the time of appointment, the director must
779	have had 10 years' experience in policy analysis and program
780	evaluation. The reappointment of a director is subject to
781	confirmation by a majority vote of the Senate and the House of
782	Representatives. The Legislative Auditing Committee may appoint
783	an interim director.
784	(b) The appointment of the director may be terminated at
785	any time by a majority vote of the Senate and the House of
786	Representatives.
787	(2)(a) The director shall take and subscribe to the oath
788	of office required of state officers by the State Constitution.
789	(b) Until such time as each house confirms the appointment
790	of the director, the appointee shall perform the functions as
791	provided by law.
792	(3)(a) The director shall make all spending decisions
793	under the annual operating budget approved by the President of
794	the Senate and the Speaker of the House of Representatives. The
795	director shall employ and set the compensation of such
796	professional, technical, legal, and clerical staff as may be
797	necessary to fulfill the responsibilities of the Office of
798	Program Policy Analysis and Government Accountability, in
799	accordance with the joint policies and procedures of the
800	President of the Senate and the Speaker of the House of
801	Representatives, and may remove these personnel. The staff must
802	be chosen to provide a broad background of experience and
803	expertise and, to the maximum extent possible, to represent a
804	range of disciplines that includes law, engineering, public
805	administration, environmental science, policy analysis,
806	economics, sociology, and philosophy.
807	(b) An officer or full-time employee of the Office of
808	Program Policy Analysis and Government Accountability may not
809	serve as the representative of any political party or on any
810	executive committee or other governing body thereof; receive
811	remuneration for activities on behalf of any candidate for
812	public office; or engage, on behalf of any candidate for public
813	office, in the solicitation of votes or other activities in
814	behalf of such candidacy. Neither the director of the Office of
815	Program Policy Analysis and Government Accountability nor any
816	employee of that office may become a candidate for election to
817	public office unless he or she first resigns from office or
818	employment.
819	(4) The director shall perform and/or contract for the
820	performance of examinations and other duties as prescribed by
821	law. The director shall perform his or her duties independently
822	but under general policies established by the Legislative
823	Auditing Committee.
824	(5) The director may adopt and enforce reasonable rules
825	necessary to facilitate the examinations, reports, and other
826	tasks that he or she is authorized to perform.
827	(6) When the director determines that conducting an
828	examination would not be possible due to workload limitations or
829	the project does not appear to be of critical interest to the
830	Legislature, then, with the consent of the President of the
831	Senate and the Speaker of the House of Representatives, the
832	director may temporarily or indefinitely postpone such
833	examinations. The director may at any time conduct a performance
834	review of a governmental entity created by law.
835	Section 8. Section 11.513, Florida Statutes, is amended to
836	read:
837	11.513 Program evaluation and justification review.--
838	(1) Each state agency mayshallbe subject to a program
839	evaluation and justification review by the Office of Program
840	Policy Analysis and Government Accountability as determined by
841	the Legislative Auditing Committee. This review shall be
842	conducted at the discretion of the Auditor General upon
843	consultation with the Legislative Auditing Committee or the
844	Legislative Budget Commission.Each state agency shall offer its
845	complete cooperation to the Office of Program Policy Analysis
846	andGovernment Accountability so that such review may be
847	accomplished.
848	(2) A state agency's inspector general, internal auditor,
849	or other person designated by the agency head mustshall
850	develop, in consultation with the Office of Program Policy
851	Analysis andGovernment Accountability, a plan for monitoring
852	and reviewing the state agency's major programs to ensure that
853	performance data are maintained timely and accuratelyand
854	supported by agency records.
855	(3) The program evaluation and justification review shall
856	be conducted on major programs, but may include other programs.
857	The review shall becomprehensive in its scope but, at a
858	minimum, must be conducted in such a manner as to specifically
859	determine the following, and to consider and determine what
860	changes, if any, are needed with respect thereto:
861	(a) The identifiable cost of each program.
862	(b) The specific purpose of each program, as well as the
863	specific public benefit derived therefrom.
864	(c) Progress toward achieving the outputs and outcomes
865	associated with each program.
866	(d) An explanation of circumstances contributing to the
867	state agency's ability to achieve, not achieve, or exceed its
868	projected outputs and outcomes, as defined in s. 216.011,
869	associated with each program.
870	(e) Alternate courses of action that would result in
871	administration of the same program in a more efficient or
872	effective manner. The courses of action to be considered must
873	include, but are not limited to:
874	1. Whether the program could be organized in a more
875	efficient and effective manner, whether the program's mission,
876	goals, or objectives should be redefined, or, when the state
877	agency cannot demonstrate that its efforts have had a positive
878	effect, whether the program should be reduced in size or
879	eliminated.
880	2. Whether the program could be administered more
881	efficiently or effectively to avoid duplication of activities
882	and ensure that activities are adequately coordinated.
883	3. Whether the program could be performed more efficiently
884	or more effectively by another unit of government or a private
885	entity, or whether a program performed by a private entity could
886	be performed more efficiently and effectively by a state agency.
887	4. When compared to costs, whether effectiveness warrants
888	elimination of the program or, if the program serves a limited
889	interest, whether it should be redesigned to require users to
890	finance program costs.
891	5. Whether the cost to administer the program exceeds
892	license and other fee revenues paid by those being regulated.
893	6. Whether other changes could improve the efficiency and
894	effectiveness of the program.
895	(f) The consequences of discontinuing such program. If any
896	discontinuation is recommended, such recommendation must be
897	accompanied by a description of alternatives to implement such
898	recommendation, including an implementation schedule for
899	discontinuation and recommended procedures for assisting state
900	agency employees affected by the discontinuation.
901	(g) Determination as to public policy, which may include
902	recommendations as to whether it would be sound public policy to
903	continue or discontinue funding the program, either in whole or
904	in part, in the existing manner.
905	(h) Whether the information reported as part of the
906	state's performance-based program budgeting system has relevance
907	and utility for the evaluation of each program.
908	(i) Whether state agency management has established
909	control systems sufficient to ensure that performance data are
910	maintained and supported by state agency records and accurately
911	presented in state agency performance reports.
912	(4) Upon completion of a program evaluation and
913	justification reviewNo later than December 1 of the second year
914	following the year in which an agency begins operating under a
915	performance-based program budget, the Office of Program Policy
916	Analysis and Government Accountability shall submit a report of
917	evaluation and justification reviewfindings and recommendations
918	to the President of the Senate, the Speaker of the House of
919	Representatives, the chairpersons of the appropriate substantive
920	committees, the chairpersons of the appropriations committees,
921	the Legislative Auditing Committee, the Governor, the head of
922	each state agency that was the subject of the evaluation and
923	justification review, and the head of any state agency that is
924	substantially affected by the findings and recommendations.
925	(5) The Legislature intends that the program evaluation
926	and justification review procedure be designed to assess the
927	efficiency, effectiveness, and long-term implications of current
928	or alternative state policies, and that the procedure results in
929	recommendations for the improvement of such policies and state
930	government. To that end, whenever possible, all reports
931	submitted pursuant to subsection (4) must include an
932	identification of the estimated financial consequences,
933	including any potential savings, that could be realized if the
934	recommendations or alternative courses of action were
935	implemented.
936	(6) Evaluation and justification reviews may include
937	consideration of programs provided by other agencies which are
938	integrally related to the programs administered by the state
939	agency or entity which is being reviewedscheduled for reviewas
940	determined by the Legislative Auditing Committee.
941	Section 9. Subsection (2) of section 14.203, Florida
942	Statutes, is amended to read:
943	14.203 State Council on Competitive Government.--It is the
944	policy of this state that all state services be performed in the
945	most effective and efficient manner in order to provide the best
946	value to the citizens of the state. The state also recognizes
947	that competition among service providers may improve the quality
948	of services provided, and that competition, innovation, and
949	creativity among service providers should be encouraged.
950	(2) There is hereby created the State Council on
951	Competitive Government, which shall be composed of the Governor
952	and Cabinet, sitting as the Administration Commission as defined
953	in s. 14.202. The council, on its own initiative, or the Office
954	of Program Policy Analysis and Government Accountability,
955	created pursuant to s. 11.51,may identify commercial activities
956	currently being performed by state agencies and, if it is
957	determined that such services may be better provided by
958	requiring competition with private sources or other state agency
959	service providers, may recommend that a state agency engage in
960	any process, including competitive bidding, that creates
961	competition with private sources or other state agency service
962	providers.
963	Section 10. Subsections (1) and (4) of section 17.041,
964	Florida Statutes, are amended to read:
965	17.041 County and district accounts and claims.--
966	(1) It shall be the duty of the Department of Banking and
967	Finance of this state to adjust and settle, or cause to be
968	adjusted and settled, all accounts and claims heretofore or
969	hereafter reported to it by the Office of Government
970	AccountabilityAuditor General, the appropriate county or
971	district official, or any person against all county and district
972	officers and employees, and against all other persons entrusted
973	with, or who may have received, any property, funds, or moneys
974	of a county or district or who may be in anywise indebted to or
975	accountable to a county or district for any property, funds,
976	moneys, or other thing of value, and to require such officer,
977	employee, or person to render full accounts thereof and to yield
978	up such property, funds, moneys, or other thing of value
979	according to law to the officer or authority entitled by law to
980	receive the same.
981	(4) Should it appear to the department that any criminal
982	statute of this state has or may have been violated by such
983	defaulting officer, employee, or person, such information,
984	evidence, documents, and other things tending to show such a
985	violation, whether in the hands of the Comptroller, the Office
986	of Government AccountabilityAuditor General, the county, or the
987	district, shall be forthwith turned over to the proper state
988	attorney for inspection, study, and such action as may be deemed
989	proper, or the same may be brought to the attention of the
990	proper grand jury.
991	Section 11. Paragraph (g) of subsection (2) and paragraphs
992	(e), (f), and (g) of subsection (5) of section 20.055, Florida
993	Statutes, are amended to read:
994	20.055 Agency inspectors general.--
995	(2) The Office of Inspector General is hereby established
996	in each state agency to provide a central point for coordination
997	of and responsibility for activities that promote
998	accountability, integrity, and efficiency in government. It
999	shall be the duty and responsibility of each inspector general,
1000	with respect to the state agency in which the office is
1001	established, to:
1002	(g) Ensure effective coordination and cooperation between
1003	the Office of Government AccountabilityAuditor General, federal
1004	auditors, and other governmental bodies with a view toward
1005	avoiding duplication.
1006	(5) In carrying out the auditing duties and
1007	responsibilities of this act, each inspector general shall
1008	review and evaluate internal controls necessary to ensure the
1009	fiscal accountability of the state agency. The inspector general
1010	shall conduct financial, compliance, electronic data processing,
1011	and performance audits of the agency and prepare audit reports
1012	of his or her findings. The scope and assignment of the audits
1013	shall be determined by the inspector general; however, the
1014	agency head may at any time direct the inspector general to
1015	perform an audit of a special program, function, or
1016	organizational unit. The performance of the audit shall be under
1017	the direction of the inspector general, except that if the
1018	inspector general does not possess the qualifications specified
1019	in subsection (4), the director of auditing shall perform the
1020	functions listed in this subsection.
1021	(e) The inspector general shall submit the final report to
1022	the agency head and to the Office of Government Accountability
1023	Auditor General.
1024	(f) The Office of Government AccountabilityAuditor
1025	General, in connection with the independent auditpostauditof
1026	the same agency pursuant to s. 11.45, shall give appropriate
1027	consideration to internal audit reports and the resolution of
1028	findings therein. The Legislative Auditing Committee may inquire
1029	into the reasons or justifications for failure of the agency
1030	head to correct the deficiencies reported in internal audits
1031	that are also reported by the Office of Government
1032	AccountabilityAuditor Generaland shall take appropriate
1033	action.
1034	(g) The inspector general shall monitor the implementation
1035	of the state agency's corrective action plan prepared in
1036	accordance with s. 11.45(2)(o).response to any report on the
1037	state agency issued by the Auditor General or by the Office of
1038	Program Policy Analysis and Government Accountability. No later
1039	than 6 months after the Auditor General or the Office of Program
1040	Policy Analysis and Government Accountability publishes a report
1041	on the state agency, the inspector general shall provide a
1042	written response to the agency head on the status of corrective
1043	actions taken. The Inspector General shall file a copy of such
1044	response with the Legislative Auditing Committee.
1045	Section 12. Subsection (6) of section 20.23, Florida
1046	Statutes, is amended to read:
1047	20.23 Department of Transportation.--There is created a
1048	Department of Transportation which shall be a decentralized
1049	agency.
1050	(6) To facilitate the efficient and effective management
1051	of the department in a businesslike manner, the department shall
1052	develop a system for the submission of monthly management
1053	reports to the Florida Transportation Commission and secretary
1054	from the district secretaries. The commission and the secretary
1055	shall determine which reports are required to fulfill their
1056	respective responsibilities under this section. A copy of each
1057	such report shall be submitted monthly to the appropriations and
1058	transportation committees of the Senate and the House of
1059	Representatives. Recommendations made by the Office of
1060	Government AccountabilityAuditor General in itshis or her
1061	audits of the department that relate to management practices,
1062	systems, or reports shall be implemented in a timely manner.
1063	However, if the department determines that one or more of the
1064	recommendations should be altered or should not be implemented,
1065	it shall provide a written explanation of such determination to
1066	the Legislative Auditing Committee within 6 months after the
1067	date the recommendations were published.
1068	Section 13. Paragraph (c) of subsection (2) of section
1069	20.50, Florida Statutes, is amended to read:
1070	20.50 Agency for Workforce Innovation.--There is created
1071	the Agency for Workforce Innovation within the Department of
1072	Management Services. The agency shall be a separate budget
1073	entity, and the director of the agency shall be the agency head
1074	for all purposes. The agency shall not be subject to control,
1075	supervision, or direction by the Department of Management
1076	Services in any manner, including, but not limited to,
1077	personnel, purchasing, transactions involving real or personal
1078	property, and budgetary matters.
1079	(2) The Agency for Workforce Innovation shall be the
1080	designated administrative agency for receipt of federal
1081	workforce development grants and other federal funds, and shall
1082	carry out the duties and responsibilities assigned by the
1083	Governor under each federal grant assigned to the agency. The
1084	agency shall be a separate budget entity and shall expend each
1085	revenue source as provided by federal and state law and as
1086	provided in plans developed by and agreements with Workforce
1087	Florida, Inc. The agency shall prepare and submit as a separate
1088	budget entity a unified budget request for workforce
1089	development, in accordance with chapter 216 for, and in
1090	conjunction with, Workforce Florida, Inc., and its board. The
1091	head of the agency is the director of Workforce Innovation, who
1092	shall be appointed by the Governor. Accountability and reporting
1093	functions of the agency shall be administered by the director or
1094	his or her designee. Included in these functions are budget
1095	management, financial management, audit, performance management
1096	standards and controls, assessing outcomes of service delivery,
1097	and financial administration of workforce programs pursuant to
1098	s. 445.004(5) and (8)(9). Within the agency's overall
1099	organizational structure, the agency shall include the following
1100	offices which shall have the specified responsibilities:
1101	(a) The Office of Workforce Services shall administer the
1102	unemployment compensation program, the Rapid Response program,
1103	the Work Opportunity Tax Credit program, the Alien Labor
1104	Certification program, and any other programs that are delivered
1105	directly by agency staff rather than through the one-stop
1106	delivery system. The office shall be directed by the Deputy
1107	Director for Workforce Services, who shall be appointed by and
1108	serve at the pleasure of the director.
1109	(b) The Office of Program Support and Accountability shall
1110	administer state merit system program staff within the workforce
1111	service delivery system, pursuant to policies of Workforce
1112	Florida, Inc. The office shall be responsible for delivering
1113	services through the one-stop delivery system and for ensuring
1114	that participants in welfare transition programs receive case
1115	management services, diversion assistance, support services,
1116	including subsidized child care and transportation services,
1117	Medicaid services, and transition assistance to enable them to
1118	succeed in the workforce. The office shall also be responsible
1119	for program quality assurance, grants and contract management,
1120	contracting, financial management, and reporting. The office
1121	shall be directed by the Deputy Director for Program Support and
1122	Accountability, who shall be appointed by and serve at the
1123	pleasure of the director. The office shall be responsible for:
1124	1. Establishing monitoring, quality assurance, and quality
1125	improvement systems that routinely assess the quality and
1126	effectiveness of contracted programs and services.
1127	2. Annual review of each regional workforce board and
1128	administrative entity to ensure adequate systems of reporting
1129	and control are in place, and monitoring, quality assurance, and
1130	quality improvement activities are conducted routinely, and
1131	corrective action is taken to eliminate deficiencies.
1132	(c) The Office of Agency Support Services shall be
1133	responsible for procurement, human resource services, and
1134	information services including delivering information on labor
1135	markets, employment, occupations, and performance, and shall
1136	implement and maintain information systems that are required for
1137	the effective operation of the one-stop delivery system and the
1138	school readiness services system, including, but not limited to,
1139	those systems described in s. 445.009. The office will be under
1140	the direction of the Deputy Director for Agency Support
1141	Services, who shall be appointed by and serve at the pleasure of
1142	the director. The office shall be responsible for establishing:
1143	1. Information systems and controls that report reliable,
1144	timely and accurate fiscal and performance data for assessing
1145	outcomes, service delivery, and financial administration of
1146	workforce programs pursuant to s. 445.004(5) and (8)(9).
1147	2. Information systems that support service integration
1148	and case management by providing for case tracking for
1149	participants in welfare transition programs.
1150	3. Information systems that support school readiness
1151	services.
1152	(d) The Unemployment Appeals Commission, authorized by s.
1153	443.012, shall not be subject to the control, supervision, or
1154	direction by the Agency for Workforce Innovation in the
1155	performance of its powers and duties but shall receive any and
1156	all support and assistance from the agency that may be required
1157	for the performance of its duties.
1158	Section 14. Paragraph (c) of subsection (12) of section
1159	24.105, Florida Statutes, is amended to read:
1160	24.105 Powers and duties of department.--The department
1161	shall:
1162	(12)(c) Any information made confidential and exempt from
1163	the provisions of s. 119.07(1) under this subsection shall be
1164	disclosed to the Auditor General, to the Office of Program
1165	Policy Analysis andGovernment Accountability, or to the
1166	independent auditor selected under s. 24.123 upon such person's
1167	request therefor. If the President of the Senate or the Speaker
1168	of the House of Representatives certifies that information made
1169	confidential under this subsection is necessary for effecting
1170	legislative changes, the requested information shall be
1171	disclosed to him or her, and he or she may disclose such
1172	information to members of the Legislature and legislative staff
1173	as necessary to effect such purpose.
1174	Section 15. Paragraph (b) of subsection (7) of section
1175	24.108, Florida Statutes, is amended to read:
1176	24.108 Division of Security; duties; security report.--
1177	(7)
1178	(b) The portion of the security report containing the
1179	overall evaluation of the department in terms of each aspect of
1180	security shall be presented to the Governor, the President of
1181	the Senate, and the Speaker of the House of Representatives. The
1182	portion of the security report containing specific
1183	recommendations shall be confidential and shall be presented
1184	only to the secretary, the Governor, and the Office of
1185	Government AccountabilityAuditor General; however, upon
1186	certification that such information is necessary for the purpose
1187	of effecting legislative changes, such information shall be
1188	disclosed to the President of the Senate and the Speaker of the
1189	House of Representatives, who may disclose such information to
1190	members of the Legislature and legislative staff as necessary to
1191	effect such purpose. However, any person who receives a copy of
1192	such information or other information which is confidential
1193	pursuant to this act or rule of the department shall maintain
1194	its confidentiality. The confidential portion of the report is
1195	exempt from the provisions of s. 119.07(1) and s. 24(a), Art. I
1196	of the State Constitution.
1197	Section 16. Subsection (4) of section 24.120, Florida
1198	Statutes, is amended to read:
1199	24.120 Financial matters; Administrative Trust Fund;
1200	interagency cooperation.--
1201	(4) The department shall cooperate with the State
1202	Treasurer, the Comptroller, the Auditor General,and the Office
1203	of Program Policy Analysis andGovernment Accountability by
1204	giving employees designated by any of them access to facilities
1205	of the department for the purpose of efficient compliance with
1206	their respective responsibilities.
1207	Section 17. Subsection (2) of section 24.123, Florida
1208	Statutes, is amended to read:
1209	24.123 Annual audit of financial records and reports.--
1210	(2) The Office of Government AccountabilityAuditor
1211	Generalmay at any time conduct an audit of any phase of the
1212	operations of the state lottery and shall receive a copy of the
1213	yearly independent financial audit and any security report
1214	prepared pursuant to s. 24.108.
1215	Section 18. Subsection (3) of section 25.075, Florida
1216	Statutes, is amended to read:
1217	25.075 Uniform case reporting system.--
1218	(3) The Office of Government AccountabilityAuditor
1219	Generalshall audit the reports made to the Supreme Court in
1220	accordance with the uniform system established by the Supreme
1221	Court.
1222	Section 19. Paragraph (k) of subsection (2) of section
1223	39.202, Florida Statutes, is amended to read:
1224	39.202 Confidentiality of reports and records in cases of
1225	child abuse or neglect.--
1226	(2) Access to such records, excluding the name of the
1227	reporter which shall be released only as provided in subsection
1228	(4), shall be granted only to the following persons, officials,
1229	and agencies:
1230	(k) Any appropriate official of a Florida advocacy council
1231	investigating a report of known or suspected child abuse,
1232	abandonment, or neglect; the Auditor General or the Office of
1233	Program Policy Analysis andGovernment Accountability for the
1234	purpose of conducting audits or examinations pursuant to law; or
1235	the guardian ad litem for the child.
1236	Section 20. Subsection (2) of section 68.085, Florida
1237	Statutes, is amended to read:
1238	68.085 Awards to plaintiffs bringing action.--
1239	(2) If the department proceeds with an action which the
1240	court finds to be based primarily on disclosures of specific
1241	information, other than that provided by the person bringing the
1242	action, relating to allegations or transactions in a criminal,
1243	civil, or administrative hearing; a legislative, administrative,
1244	inspector general, or Office of Government Accountability
1245	Auditor Generalreport, hearing, audit, or investigation; or
1246	from the news media, the court may award such sums as it
1247	considers appropriate, but in no case more than 10 percent of
1248	the proceeds recovered under a judgment or received in
1249	settlement of a claim under this act, taking into account the
1250	significance of the information and the role of the person
1251	bringing the action in advancing the case to litigation.
1252	Section 21. Subsection (3) of section 68.087, Florida
1253	Statutes, is amended to read:
1254	68.087 Exemptions to civil actions.--
1255	(3) No court shall have jurisdiction over an action
1256	brought under this act based upon the public disclosure of
1257	allegations or transactions in a criminal, civil, or
1258	administrative hearing; in a legislative, administrative,
1259	inspector general, or Office of Government Accountability
1260	Auditor General, Comptroller, or Department of Banking and
1261	Finance report, hearing, audit, or investigation; or from the
1262	news media, unless the action is brought by the department, or
1263	unless the person bringing the action is an original source of
1264	the information. For purposes of this subsection, the term
1265	“original source” means an individual who has direct and
1266	independent knowledge of the information on which the
1267	allegations are based and has voluntarily provided the
1268	information to the department before filing an action under this
1269	act based on the information.
1270	Section 22. Subsection (13) of section 70.20, Florida
1271	Statutes, is amended to read:
1272	70.20 Balancing of interests.--It is a policy of this
1273	state to encourage municipalities, counties, and other
1274	governmental entities and sign owners to enter into relocation
1275	and reconstruction agreements that allow governmental entities
1276	to undertake public projects and accomplish public goals without
1277	the expenditure of public funds while allowing the continued
1278	maintenance of private investment in signage as a medium of
1279	commercial and noncommercial communication.
1280	(13) Effective upon this section becoming a law, the
1281	Office of Program Policy Analysis and Government Accountability,
1282	in consultation with the property appraisers and the affected
1283	private sector parties, shall conduct a study of the value of
1284	offsite signs in relation to, and in comparison with, the
1285	valuation of other commercial properties for ad valorem tax
1286	purposes, including a comparison of tax valuations from other
1287	states. The Office of Program Policy Analysis and Government
1288	Accountability shall complete the study by December 31, 2002,
1289	and shall report the results of the study to the President of
1290	the Senate and the Speaker of the House of Representatives.
1291	Section 23. Subsection (1) of section 110.116, Florida
1292	Statutes, is amended to read:
1293	110.116 Personnel information system; payroll
1294	procedures.--
1295	(1) The Department of Management Services shall establish
1296	and maintain, in coordination with the payroll system of the
1297	Department of Banking and Finance, a complete personnel
1298	information system for all authorized and established positions
1299	in the state service, with the exception of employees of the
1300	Legislature. The specifications shall be developed in
1301	conjunction with the payroll system of the Department of Banking
1302	and Finance and in coordination with the Office of Government
1303	AccountabilityAuditor General. The Department of Banking and
1304	Finance shall determine that the position occupied by each
1305	employee has been authorized and established in accordance with
1306	the provisions of s. 216.251. The Department of Management
1307	Services shall develop and maintain a position numbering system
1308	that will identify each established position, and such
1309	information shall be a part of the payroll system of the
1310	Department of Banking and Finance. With the exception of
1311	employees of the Legislature, this system shall include all
1312	career service positions and those positions exempted from
1313	career service provisions, notwithstanding the funding source of
1314	the salary payments, and information regarding persons receiving
1315	payments from other sources. Necessary revisions shall be made
1316	in the personnel and payroll procedures of the state to avoid
1317	duplication insofar as is feasible. A list shall be organized by
1318	budget entity to show the employees or vacant positions within
1319	each budget entity. This list shall be available to the Speaker
1320	of the House of Representatives and the President of the Senate
1321	upon request.
1322	Section 24. Paragraph (b) of subsection (8) of section
1323	112.061, Florida Statutes, is amended to read:
1324	112.061 Per diem and travel expenses of public officers,
1325	employees, and authorized persons.--
1326	(8) OTHER EXPENSES.--
1327	(b) Other expenses which are not specifically authorized
1328	by this section may be approved by the Department of Banking and
1329	Finance pursuant to rules adopted by it. Expenses approved
1330	pursuant to this paragraph shall be reported by the Department
1331	of Banking and Finance to the Office of Government
1332	AccountabilityAuditor Generalannually.
1333	Section 25. Paragraphs (a) and (c) of subsection (8) of
1334	section 112.324, Florida Statutes, are amended to read:
1335	112.324 Procedures on complaints of violations; public
1336	records and meeting exemptions.--
1337	(8) If, in cases pertaining to complaints other than
1338	complaints against impeachable officers or members of the
1339	Legislature, upon completion of a full and final investigation
1340	by the commission, the commission finds that there has been a
1341	violation of this part or of s. 8, Art. II of the State
1342	Constitution, it shall be the duty of the commission to report
1343	its findings and recommend appropriate action to the proper
1344	disciplinary official or body as follows, and such official or
1345	body shall have the power to invoke the penalty provisions of
1346	this part, including the power to order the appropriate
1347	elections official to remove a candidate from the ballot for a
1348	violation of s. 112.3145 or s. 8(a) and (i), Art. II of the
1349	State Constitution:
1350	(a) The President of the Senate and the Speaker of the
1351	House of Representatives, jointly, in any case concerning the
1352	Public Counsel, members of the Public Service Commission,
1353	members of the Public Service Commission Nominating Council, the
1354	Auditor General, the director of the Office of Program Policy
1355	Analysis and Government Accountability,or members of the
1356	Legislative Committee on Intergovernmental Relations.
1357	(c) The President of the Senate, in any case concerning an
1358	employee of the Senate; the Speaker of the House of
1359	Representatives, in any case concerning an employee of the House
1360	of Representatives; or the President and the Speaker, jointly,
1361	in any case concerning an employee of a committee of the
1362	Legislature whose members are appointed solely by the President
1363	and the Speaker or in any case concerning an employee of the
1364	Public Counsel, Public Service Commission, Auditor General,
1365	Office of Program Policy Analysis andGovernment Accountability,
1366	or Legislative Committee on Intergovernmental Relations.
1367	Section 26. Section 112.658, Florida Statutes, is
1368	repealed:
1369	112.658 Office of Program Policy Analysis and Government
1370	Accountability to determine compliance of the Florida Retirement
1371	System.--
1372	(1) The Office of Program Policy Analysis and Government
1373	Accountability shall determine, through the examination of
1374	actuarial reviews, financial statements, and the practices and
1375	procedures of the Department of Management Services, the
1376	compliance of the Florida Retirement System with the provisions
1377	of this act.
1378	(2) The Office of Program Policy Analysis and Government
1379	Accountability shall employ an independent consulting actuary
1380	who is an enrolled actuary as defined in this part to assist in
1381	the determination of compliance.
1382	(3) The Office of Program Policy Analysis and Government
1383	Accountability shall employ the same actuarial standards to
1384	monitor the Department of Management Services as the Department
1385	of Management Services uses to monitor local governments.
1386	Section 27. Subsection (6) of section 119.07, Florida
1387	Statutes, is amended to read:
1388	119.07 Inspection, examination, and duplication of
1389	records; exemptions.--
1390	(6) Nothing in subsection (3) or any other general or
1391	special law shall limit the access of the Auditor General, the
1392	Office of Program Policy Analysis andGovernment Accountability,
1393	or any state, county, municipal, university, board of community
1394	college, school district, or special district internal auditor
1395	to public records when such person states in writing that such
1396	records are needed for a properly authorized audit, examination,
1397	or investigation. Such person shall maintain the confidentiality
1398	of any public records that are confidential or exempt from the
1399	provisions of subsection (1) and shall be subject to the same
1400	penalties as the custodians of those public records for
1401	violating confidentiality.
1402	Section 28. Subsection (5) of section 121.051, Florida
1403	Statutes, is amended to read:
1404	121.051 Participation in the system.--
1405	(5) RIGHTS LIMITED.--
1406	(a) Participation in the system shall not give any member
1407	the right to be retained in the employ of the employer or, upon
1408	dismissal, to have any right or interest in the fund other than
1409	herein provided.
1410	(b) A member who is convicted by a court of competent
1411	jurisdiction of causing a shortage in a public account, when
1412	such shortage is certified by the Office of Government
1413	AccountabilityAuditor Generalor a certified public accountant,
1414	may not retire or receive any benefits under this chapter so
1415	long as such shortage exists.
1416	Section 29. Paragraph (c) of subsection (1) of section
1417	121.055, Florida Statutes, is amended to read:
1418	121.055 Senior Management Service Class.--There is hereby
1419	established a separate class of membership within the Florida
1420	Retirement System to be known as the “Senior Management Service
1421	Class,” which shall become effective February 1, 1987.
1422	(1)
1423	(c)1. Effective January 1, 1990, participation in the
1424	Senior Management Service Class shall be compulsory for up to 75
1425	nonelective positions at the level of committee staff director
1426	or higher or equivalent managerial or policymaking positions
1427	within the House of Representatives, as selected by the Speaker
1428	of the House of Representatives, up to 50 nonelective positions
1429	at the level of committee staff director or higher or equivalent
1430	managerial or policymaking positions within the Senate, as
1431	selected by the President of the Senate, all staff directors of
1432	joint committees and service offices of the Legislature, the
1433	Auditor General and up to 9 managerial or policymaking positions
1434	within the Office of Government Accountabilityhis or her office
1435	as selected by the Auditor General, and the executive director
1436	of the Commission on Ethics.
1437	2. Participation in this class shall be compulsory, except
1438	as provided in subparagraph 3., for any legislative employee who
1439	holds a position designated for coverage in the Senior
1440	Management Service Class, and such participation shall continue
1441	until the employee terminates employment in a covered position.
1442	3. In lieu of participation in the Senior Management
1443	Service Class, at the discretion of the President of the Senate
1444	and the Speaker of the House of Representatives, such members
1445	may participate in the Senior Management Service Optional
1446	Annuity Program as established in subsection (6).
1447	Section 30. Paragraph (x) of subsection (1) of section
1448	125.01, Florida Statutes, is amended to read:
1449	125.01 Powers and duties.--
1450	(1) The legislative and governing body of a county shall
1451	have the power to carry on county government. To the extent not
1452	inconsistent with general or special law, this power includes,
1453	but is not restricted to, the power to:
1454	(x) Employ an independent certified public accounting firm
1455	to audit any funds, accounts, and financial records of the
1456	county and its agencies and governmental subdivisions. Entities
1457	that are funded wholly or in part by the county, at the
1458	discretion of the county, may be required by the county to
1459	conduct a performance audit paid for by the county. An entity
1460	shall not be considered as funded by the county by virtue of the
1461	fact that such entity utilizes the county to collect taxes,
1462	assessments, fees, or other revenue. If an independent special
1463	district receives county funds pursuant to a contract or
1464	interlocal agreement for the purposes of funding, in whole or in
1465	part, a discrete program of the district, only that program may
1466	be required by the county to undergo a performance audit. Not
1467	fewer than five copies of each complete audit report, with
1468	accompanying documents, shall be filed with the clerk of the
1469	circuit court and maintained there for public inspection. The
1470	clerk shall thereupon forward one complete copy of the audit
1471	report with accompanying documents to the Office of Government
1472	AccountabilityAuditor General.
1473	Section 31. Section 136.08, Florida Statutes, is amended
1474	to read:
1475	136.08 Accounts subject to examination by authorized
1476	persons.--The accounts of each and every board and the county
1477	accounts of each and every depository, mentioned or provided for
1478	in this chapter, shall at all times be subject to the inspection
1479	and examination by the county auditor and by the Office of
1480	Government AccountabilityAuditor General.
1481	Section 32. Paragraph (o) of subsection (1) of section
1482	154.11, Florida Statutes, is amended to read:
1483	154.11 Powers of board of trustees.--
1484	(1) The board of trustees of each public health trust
1485	shall be deemed to exercise a public and essential governmental
1486	function of both the state and the county and in furtherance
1487	thereof it shall, subject to limitation by the governing body of
1488	the county in which such board is located, have all of the
1489	powers necessary or convenient to carry out the operation and
1490	governance of designated health care facilities, including, but
1491	without limiting the generality of, the foregoing:
1492	(o) To employ certified public accountants to audit and
1493	analyze the records of the board and to prepare financial or
1494	revenue statements of the board; however, this paragraph shall
1495	not in any way affect any responsibility of the Office of
1496	Government AccountabilityAuditor Generalpursuant to s. 11.45.
1497	Section 33. Section 163.2526, Florida Statutes, is amended
1498	to read:
1499	163.2526 Review and evaluation.-- Before the 2004 Regular
1500	Session of the Legislature, the Office of Program Policy
1501	Analysis andGovernment Accountability shall perform a review
1502	and evaluation of ss. 163.2511-163.2526, including the financial
1503	incentives listed in s. 163.2520. The report must evaluate the
1504	effectiveness of the designation of urban infill and
1505	redevelopment areas in stimulating urban infill and
1506	redevelopment and strengthening the urban core. A report of the
1507	findings and recommendations of the Office of Program Policy
1508	Analysis andGovernment Accountability shall be submitted to the
1509	President of the Senate and the Speaker of the House of
1510	Representatives before the 2004 Regular Session of the
1511	Legislature.
1512	Section 34. Subsection (12) of section 163.3246, Florida
1513	Statutes, is amended to read:
1514	163.3246 Local government comprehensive planning
1515	certification program.--
1516	(12) The Office of Program Policy Analysis andGovernment
1517	Accountability shall prepare a report evaluating the
1518	certification program, which shall be submitted to the Governor,
1519	the President of the Senate, and the Speaker of the House of
1520	Representatives by December 1, 2007.
1521	Section 35. Subsections (2) and (5) of section 189.4035,
1522	Florida Statutes, are amended to read:
1523	189.4035 Preparation of official list of special
1524	districts.--
1525	(2) The official list shall be produced by the department
1526	after the department has notified each special district that is
1527	currently reporting to the department, the Department of Banking
1528	and Finance pursuant to s. 218.32, or the Office of Government
1529	AccountabilityAuditor Generalpursuant to s. 218.39. Upon
1530	notification, each special district shall submit, within 60
1531	days, its determination of its status. The determination
1532	submitted by a special district shall be consistent with the
1533	status reported in the most recent local government audit of
1534	district activities submitted to the Office of Government
1535	AccountabilityAuditor Generalpursuant to s. 218.39.
1536	(5) The official list of special districts shall be
1537	distributed by the department on October 1 of each year to the
1538	President of the Senate, the Speaker of the House of
1539	Representatives, the Office of Government AccountabilityAuditor
1540	General, the Department of Revenue, the Department of Banking
1541	and Finance, the Department of Management Services, the State
1542	Board of Administration, counties, municipalities, county
1543	property appraisers, tax collectors, and supervisors of
1544	elections and to all interested parties who request the list.
1545	Section 36. Subsection (1) of section 189.412, Florida
1546	Statutes, is amended to read:
1547	189.412 Special District Information Program; duties and
1548	responsibilities.--The Special District Information Program of
1549	the Department of Community Affairs is created and has the
1550	following special duties:
1551	(1) The collection and maintenance of special district
1552	compliance status reports from the Office of Government
1553	AccountabilityAuditor General, the Department of Banking and
1554	Finance, the Division of Bond Finance of the State Board of
1555	Administration, the Department of Management Services, the
1556	Department of Revenue, and the Commission on Ethics for the
1557	reporting required in ss. 112.3144, 112.3145, 112.3148,
1558	112.3149, 112.63, 200.068, 218.32, 218.38, 218.39, and 280.17
1559	and chapter 121 and from state agencies administering programs
1560	that distribute money to special districts. The special district
1561	compliance status reports must consist of a list of special
1562	districts used in that state agency and a list of which special
1563	districts did not comply with the reporting statutorily required
1564	by that agency.
1565	Section 37. Paragraphs (f) and (g) of subsection (5) of
1566	section 189.428, Florida Statutes, are amended to read:
1567	189.428 Special districts; oversight review process.--
1568	(5) Those conducting the oversight review process shall,
1569	at a minimum, consider the listed criteria for evaluating the
1570	special district, but may also consider any additional factors
1571	relating to the district and its performance. If any of the
1572	listed criteria do not apply to the special district being
1573	reviewed, they need not be considered. The criteria to be
1574	considered by the reviewer include:
1575	(f) Whether the Office of Government Accountability
1576	Auditor Generalhas notified the Legislative Auditing Committee
1577	that the special district's audit report, reviewed pursuant to
1578	s. 11.45(7), indicates that a deteriorating financial condition
1579	exists that may cause a condition described in s. 218.503(1) to
1580	occur if actions are not taken to address such condition.
1581	(g) Whether the Office of Government Accountability
1582	Auditor Generalhas determined that the special district is in a
1583	state of financial emergency as provided in s. 218.503(1), and
1584	has notified the Governor and the Legislative Auditing
1585	Committee.
1586	Section 38. Paragraph (b) of subsection (4) of section
1587	192.0105, Florida Statutes, is amended to read:
1588	192.0105 Taxpayer rights.--There is created a Florida
1589	Taxpayer's Bill of Rights for property taxes and assessments to
1590	guarantee that the rights, privacy, and property of the
1591	taxpayers of this state are adequately safeguarded and protected
1592	during tax levy, assessment, collection, and enforcement
1593	processes administered under the revenue laws of this state. The
1594	Taxpayer's Bill of Rights compiles, in one document, brief but
1595	comprehensive statements that summarize the rights and
1596	obligations of the property appraisers, tax collectors, clerks
1597	of the court, local governing boards, the Department of Revenue,
1598	and taxpayers. Additional rights afforded to payors of taxes and
1599	assessments imposed under the revenue laws of this state are
1600	provided in s. 213.015. The rights afforded taxpayers to assure
1601	that their privacy and property are safeguarded and protected
1602	during tax levy, assessment, and collection are available only
1603	insofar as they are implemented in other parts of the Florida
1604	Statutes or rules of the Department of Revenue. The rights so
1605	guaranteed to state taxpayers in the Florida Statutes and the
1606	departmental rules include:
1607	(4) THE RIGHT TO CONFIDENTIALITY.--
1608	(b) The right to limiting access to a taxpayer's records
1609	by a property appraiser, the Department of Revenue, and the
1610	Office of Government AccountabilityAuditor Generalonly to
1611	those instances in which it is determined that such records are
1612	necessary to determine either the classification or the value of
1613	taxable nonhomestead property (see s. 195.027(3)).
1614	Section 39. Section 193.074, Florida Statutes, is amended
1615	to read:
1616	193.074 Confidentiality of returns.--All returns of
1617	property and returns required by s. 201.022 submitted by the
1618	taxpayer pursuant to law shall be deemed to be confidential in
1619	the hands of the property appraiser, the clerk of the circuit
1620	court, the department, the tax collector, the Auditor General,
1621	and the Office of Program Policy Analysis andGovernment
1622	Accountability, and their employees and persons acting under
1623	their supervision and control, except upon court order or order
1624	of an administrative body having quasi-judicial powers in ad
1625	valorem tax matters, and such returns are exempt from the
1626	provisions of s. 119.07(1).
1627	Section 40. Paragraph (a) of subsection (2) of section
1628	193.1142, Florida Statutes, is amended to read:
1629	193.1142 Approval of assessment rolls.--
1630	(2)(a) The executive director or his or her designee shall
1631	disapprove all or part of any assessment roll of any county not
1632	in full compliance with the administrative order of the
1633	executive director issued pursuant to the notice called for in
1634	s. 195.097 and shall otherwise disapprove all or any part of any
1635	roll not assessed in substantial compliance with law, as
1636	disclosed during the investigation by the department, including,
1637	but not limited to, audits by the Department of Revenue and
1638	Office of Government AccountabilityAuditor Generalestablishing
1639	noncompliance.
1640	Section 41. Subsections (3) and (6) of section 195.027,
1641	Florida Statutes, are amended to read:
1642	195.027 Rules and regulations.--
1643	(3) The rules and regulations shall provide procedures
1644	whereby the property appraiser, the Department of Revenue, and
1645	the Office of Government AccountabilityAuditor Generalshall be
1646	able to obtain access, where necessary, to financial records
1647	relating to nonhomestead property which records are required to
1648	make a determination of the proper assessment as to the
1649	particular property in question. Access to a taxpayer's records
1650	shall be provided only in those instances in which it is
1651	determined that such records are necessary to determine either
1652	the classification or the value of the taxable nonhomestead
1653	property. Access shall be provided only to those records which
1654	pertain to the property physically located in the taxing county
1655	as of January 1 of each year and to the income from such
1656	property generated in the taxing county for the year in which a
1657	proper assessment is made. All records produced by the taxpayer
1658	under this subsection shall be deemed to be confidential in the
1659	hands of the property appraiser, the department, the tax
1660	collector, and the Office of Government AccountabilityAuditor
1661	Generaland shall not be divulged to any person, firm, or
1662	corporation, except upon court order or order of an
1663	administrative body having quasi-judicial powers in ad valorem
1664	tax matters, and such records are exempt from the provisions of
1665	s. 119.07(1).
1666	(6) The fees and costs of the sale or purchase and terms
1667	of financing shall be presumed to be usual unless the buyer or
1668	seller or agent thereof files a form which discloses the unusual
1669	fees, costs, and terms of financing. Such form shall be filed
1670	with the clerk of the circuit court at the time of recording.
1671	The rules and regulations shall prescribe an information form to
1672	be used for this purpose. Either the buyer or the seller or the
1673	agent of either shall complete the information form and certify
1674	that the form is accurate to the best of his or her knowledge
1675	and belief. The information form shall be confidential in the
1676	hands of all persons after delivery to the clerk, except that
1677	the Department of Revenue and the Office of Government
1678	AccountabilityAuditor Generalshall have access to it in the
1679	execution of their official duties, and such form is exempt from
1680	the provisions of s. 119.07(1). The information form may be used
1681	in any judicial proceeding, upon a motion to produce duly made
1682	by any party to such proceedings. Failure of the clerk to obtain
1683	an information form with the recording shall not impair the
1684	validity of the recording or the conveyance. The form shall
1685	provide for a notation by the clerk indicating the book and page
1686	number of the conveyance in the official record books of the
1687	county. The clerk shall promptly deliver all information forms
1688	received to the property appraiser for his or her custody and
1689	use.
1690	Section 42. Section 195.084, Florida Statutes, is amended
1691	to read:
1692	195.084 Information exchange.--
1693	(1) The department shall promulgate rules and regulations
1694	for the exchange of information among the department, the
1695	property appraisers' offices, the tax collector, the Auditor
1696	General, and the Office of Program Policy Analysis and
1697	Government Accountability. All records and returns of the
1698	department useful to the property appraiser or the tax collector
1699	shall be made available upon request but subject to the
1700	reasonable conditions imposed by the department. This section
1701	shall supersede statutes prohibiting disclosure only with
1702	respect to the property appraiser, the tax collector, the
1703	Auditor General, and the Office of Program Policy Analysis and
1704	Government Accountability, but the department may establish
1705	regulations setting reasonable conditions upon the access to and
1706	custody of such information. The Auditor General, and theOffice
1707	of Program Policy Analysis andGovernment Accountability, the
1708	tax collectors, and the property appraisers shall be bound by
1709	the same requirements of confidentiality as the Department of
1710	Revenue. Breach of confidentiality shall be a misdemeanor of the
1711	first degree, punishable as provided by ss. 775.082 and 775.083.
1712	(2) All of the records of property appraisers and
1713	collectors, including, but not limited to, worksheets and
1714	property record cards, shall be made available to the Department
1715	of Revenue,the Auditor General, and the Office of Program
1716	Policy Analysis andGovernment Accountability. Property
1717	appraisers and collectors are hereby directed to cooperate fully
1718	with representatives of the Department of Revenue, the Auditor
1719	General, and the Office of Program Policy Analysis and
1720	Government Accountability in realizing the objectives stated in
1721	s. 195.0012.
1722	Section 43. Paragraph (c) of subsection (4) of section
1723	196.101, Florida Statutes, is amended to read:
1724	196.101 Exemption for totally and permanently disabled
1725	persons.--
1726	(4)(c) The department shall require by rule that the
1727	taxpayer annually submit a sworn statement of gross income,
1728	pursuant to paragraph (a). The department shall require that the
1729	filing of such statement be accompanied by copies of federal
1730	income tax returns for the prior year, wage and earnings
1731	statements (W-2 forms), and other documents it deems necessary,
1732	for each member of the household. The taxpayer's statement shall
1733	attest to the accuracy of such copies. The department shall
1734	prescribe and furnish a form to be used for this purpose which
1735	form shall include spaces for a separate listing of United
1736	States Department of Veterans Affairs benefits and social
1737	security benefits. All records produced by the taxpayer under
1738	this paragraph are confidential in the hands of the property
1739	appraiser, the department, the tax collector, the Auditor
1740	General, and the Office of Program Policy Analysis and
1741	Government Accountability,and shall not be divulged to any
1742	person, firm, or corporation except upon court order or order of
1743	an administrative body having quasi-judicial powers in ad
1744	valorem tax matters, and such records are exempt from the
1745	provisions of s. 119.07(1).
1746	Section 44. Subsection (6) of section 213.053, Florida
1747	Statutes, is amended to read:
1748	213.053 Confidentiality and information sharing.--
1749	(6) Any information received by the Department of Revenue
1750	in connection with the administration of taxes, including, but
1751	not limited to, information contained in returns, reports,
1752	accounts, or declarations filed by persons subject to tax, shall
1753	be made available by the department to the Auditor General or
1754	his or her authorized agent, the director of the Office of
1755	Program Policy Analysis and Government Accountability or his or
1756	her authorized agent,the Comptroller or his or her authorized
1757	agent, the Insurance Commissioner or his or her authorized
1758	agent, the Treasurer or his or her authorized agent, or a
1759	property appraiser or tax collector or their authorized agents
1760	pursuant to s. 195.084(1), in the performance of their official
1761	duties, or to designated employees of the Department of
1762	Education solely for determination of each school district's
1763	price level index pursuant to s. 1011.62(2); however, no
1764	information shall be disclosed to the Auditor General or his or
1765	her authorized agent, the director of the Office of Program
1766	Policy Analysis and Government Accountability or his or her
1767	authorized agent,the Comptroller or his or her authorized
1768	agent, the Insurance Commissioner or his or her authorized
1769	agent, the Treasurer or his or her authorized agent, or to a
1770	property appraiser or tax collector or their authorized agents,
1771	or to designated employees of the Department of Education if
1772	such disclosure is prohibited by federal law. The Auditor
1773	General or his or her authorized agent, the director of the
1774	Office of Program Policy Analysis and Government Accountability
1775	or his or her authorized agent,the Comptroller or his or her
1776	authorized agent, the Treasurer or his or her authorized agent,
1777	and the property appraiser or tax collector and their authorized
1778	agents, or designated employees of the Department of Education
1779	shall be subject to the same requirements of confidentiality and
1780	the same penalties for violation of the requirements as the
1781	department. For the purpose of this subsection, “designated
1782	employees of the Department of Education” means only those
1783	employees directly responsible for calculation of price level
1784	indices pursuant to s. 1011.62(2). It does not include the
1785	supervisors of such employees or any other employees or elected
1786	officials within the Department of Education.
1787	Section 45. Subsections (7), (8), and (9) of section
1788	215.44, Florida Statutes, are renumbered as subsections (6),
1789	(7), and (8), respectively, and present subsection (6) of said
1790	section is amended to read:
1791	215.44 Board of Administration; powers and duties in
1792	relation to investment of trust funds.--
1793	(6) The Office of Program Policy Analysis and Government
1794	Accountability shall examine the board's management of
1795	investments every 2 years. The Office of Program Policy Analysis
1796	and Government Accountability shall submit such reports to the
1797	board, the President of the Senate, and the Speaker of the House
1798	of Representatives and their designees.
1799	Section 46. Subsection (3) of section 215.93, Florida
1800	Statutes, is amended to read:
1801	215.93 Florida Financial Management Information System.--
1802	(3) The Florida Financial Management Information System
1803	shall include financial management data and utilize the chart of
1804	accounts approved by the Comptroller. Common financial
1805	management data shall include, but not be limited to, data
1806	codes, titles, and definitions used by one or more of the
1807	functional owner subsystems. The Florida Financial Management
1808	Information System shall utilize common financial management
1809	data codes. The council shall recommend and the board shall
1810	adopt policies regarding the approval and publication of the
1811	financial management data. The Comptroller shall adopt policies
1812	regarding the approval and publication of the chart of accounts.
1813	The Comptroller's chart of accounts shall be consistent with the
1814	common financial management data codes established by the
1815	coordinating council. Further, all systems not a part of the
1816	Florida Financial Management Information System which provide
1817	information to the system shall use the common data codes from
1818	the Florida Financial Management Information System and the
1819	Comptroller's chart of accounts. Data codes that cannot be
1820	supplied by the Florida Financial Management Information System
1821	and the Comptroller's chart of accounts and that are required
1822	for use by the information subsystems shall be approved by the
1823	board upon recommendation of the coordinating council. However,
1824	board approval shall not be required for those data codes
1825	specified by the Office of Government AccountabilityAuditor
1826	Generalunder the provisions of s. 215.94(6)(c).
1827	Section 47. Subsections (6) and (7) of section 215.94,
1828	Florida Statutes, are amended to read:
1829	215.94 Designation, duties, and responsibilities of
1830	functional owners.--
1831	(6)(a) The Office of Government AccountabilityAuditor
1832	Generalshall be advised by the functional owner of each
1833	information subsystem as to the date that the development or
1834	significant modification of its functional system specifications
1835	is to begin.
1836	(b) Upon such notification, the Office of Government
1837	AccountabilityAuditor Generalshall participate with each
1838	functional owner to the extent necessary to provide assurance
1839	that:
1840	1. The accounting information produced by the information
1841	subsystem adheres to generally accepted accounting principles.
1842	2. The information subsystem contains the necessary
1843	controls to maintain its integrity, within acceptable limits and
1844	at an acceptable cost.
1845	3. The information subsystem is auditable.
1846	(c) The Office of Government AccountabilityAuditor
1847	Generalshall specify those additional features,
1848	characteristics, controls, and internal control measures deemed
1849	necessary to carry out the provisions of this subsection.
1850	Further, it shall be the responsibility of each functional owner
1851	to install and incorporate such specified features,
1852	characteristics, controls, and internal control measures within
1853	each information subsystem.
1854	(7) The Office of Government AccountabilityAuditor
1855	Generalshall provide to the board and the coordinating council
1856	the findings and recommendations of any audit regarding the
1857	provisions of ss. 215.90-215.96.
1858	Section 48. Subsections (2), (5), (6), (7), (8), (9), and
1859	(10) of section 215.97, Florida Statutes, are amended to read:
1860	215.97 Florida Single Audit Act.--
1861	(2) Definitions; as used in this section, the term:
1862	(a) “Audit threshold” means the amount to use in
1863	determining when a state single audit of a nonstate entity shall
1864	be conducted in accordance with this section. Each nonstate
1865	entity that expends a total amount of state financial assistance
1866	equal to or in excess of $300,000 in any fiscal year of such
1867	nonstate entity shall be required to have a state single audit
1868	for such fiscal year in accordance with the requirements of this
1869	section. Every 2 years the Office of Government Accountability
1870	Auditor General, after consulting with the Executive Office of
1871	the Governor, the Comptroller, and all state agencies that
1872	provide state financial assistance to nonstate entities, shall
1873	review the amount for requiring audits under this section and
1874	may adjust such dollar amount consistent with the purpose of
1875	this section.
1876	(b) “Auditing standards” means the auditing standards as
1877	stated in the rules of the Office of Government Accountability
1878	Auditor Generalas applicable to for-profit organizations,
1879	nonprofit organizations, or local governmental entities.
1880	(c) “Catalog of State Financial Assistance” means a
1881	comprehensive listing of state projects. The Catalog of State
1882	Financial Assistance shall be issued by the Executive Office of
1883	the Governor after conferring with the Comptroller and all state
1884	agencies that provide state financial assistance to nonstate
1885	entities. The Catalog of State Financial Assistance shall
1886	include for each listed state project: the responsible state
1887	agency; standard state project number identifier; official
1888	title; legal authorization; and description of the state
1889	project, including objectives, restrictions, application and
1890	awarding procedures, and other relevant information determined
1891	necessary.
1892	(d) “Financial reporting package” means the nonstate
1893	entities' financial statements, Schedule of State Financial
1894	Assistance, auditor's reports, management letter, auditee's
1895	written responses or corrective action plan, correspondence on
1896	followup of prior years' corrective actions taken, and such
1897	other information determined by the Office of Government
1898	AccountabilityAuditor Generalto be necessary and consistent
1899	with the purposes of this section.
1900	(e) “Federal financial assistance” means financial
1901	assistance from federal sources passed through the state and
1902	provided to nonstate entities to carry out a federal program.
1903	“Federal financial assistance” includes all types of federal
1904	assistance as defined in applicable United States Office of
1905	Management and Budget circulars.
1906	(f) “For-profit organization” means any organization or
1907	sole proprietor but is not a local governmental entity or a
1908	nonprofit organization.
1909	(g) “Independent auditor” means an external state or local
1910	government auditor or a certified public accountant who meets
1911	the independence standards.
1912	(h) “Internal control over state projects” means a
1913	process, effected by an entity's management and other personnel,
1914	designed to provide reasonable assurance regarding the
1915	achievement of objectives in the following categories:
1916	1. Effectiveness and efficiency of operations.
1917	2. Reliability of financial operations.
1918	3. Compliance with applicable laws and regulations.
1919	(i) “Local governmental entity” means a county agency,
1920	municipality, or special district or any other entity (other
1921	than a district school board or community college), however
1922	styled, which independently exercises any type of governmental
1923	function.
1924	(j) “Major state project” means any state project meeting
1925	the criteria as stated in the rules of the Executive Office of
1926	the Governor. Such criteria shall be established after
1927	consultation with the Comptroller and appropriate state agencies
1928	that provide state financial assistance and shall consider the
1929	amount of state project expenditures or expenses or inherent
1930	risks. Each major state project shall be audited in accordance
1931	with the requirements of this section.
1932	(k) “Nonprofit organization” means any corporation, trust,
1933	association, cooperative, or other organization that:
1934	1. Is operated primarily for scientific, educational
1935	service, charitable, or similar purpose in the public interest;
1936	2. Is not organized primarily for profit;
1937	3. Uses net proceeds to maintain, improve, or expand the
1938	operations of the organization; and
1939	4. Has no part of its income or profit distributable to
1940	its members, directors, or officers.
1941	(l) “Nonstate entity” means a local governmental entity,
1942	nonprofit organization, or for-profit organization that receives
1943	state resources.
1944	(m) “Recipient” means a nonstate entity that receives
1945	state financial assistance directly from a state awarding
1946	agency.
1947	(n) “Schedule of State Financial Assistance” means a
1948	document prepared in accordance with the rules of the
1949	Comptroller and included in each financial reporting package
1950	required by this section.
1951	(o) “State awarding agency” means the state agency that
1952	provided state financial assistance to the nonstate entity.
1953	(p) “State financial assistance” means financial
1954	assistance from state resources, not including federal financial
1955	assistance and state matching, provided to nonstate entities to
1956	carry out a state project. “State financial assistance” includes
1957	all types of state assistance as stated in the rules of the
1958	Executive Office of the Governor established in consultation
1959	with the Comptroller and appropriate state agencies that provide
1960	state financial assistance. It includes state financial
1961	assistance provided directly by state awarding agencies or
1962	indirectly by recipients of state awards or subrecipients. It
1963	does not include procurement contracts used to buy goods or
1964	services from vendors. Audits of such procurement contracts with
1965	vendors are outside of the scope of this section. Also, audits
1966	of contracts to operate state-government-owned and contractor-
1967	operated facilities are excluded from the audit requirements of
1968	this section.
1969	(q) “State matching” means state resources provided to
1970	nonstate entities to be used to meet federal financial
1971	participation matching requirements of federal programs.
1972	(r) “State project” means all state financial assistance
1973	to a nonstate entity assigned a single state project number
1974	identifier in the Catalog of State Financial Assistance.
1975	(s) “State Projects Compliance Supplement” means a
1976	document issued by the Executive Office of the Governor, in
1977	consultation with the Comptroller and all state agencies that
1978	provide state financial assistance. The State Projects
1979	Compliance Supplement shall identify state projects, the
1980	significant compliance requirements, eligibility requirements,
1981	matching requirements, suggested audit procedures, and other
1982	relevant information determined necessary.
1983	(t) “State project-specific audit” means an audit of one
1984	state project performed in accordance with the requirements of
1985	subsection (9).
1986	(u) “State single audit” means an audit of a nonstate
1987	entity's financial statements and state financial assistance.
1988	Such audits shall be conducted in accordance with the auditing
1989	standards as stated in the rules of the Office of Government
1990	AccountabilityAuditor General.
1991	(v) "Subrecipient" means a nonstate entity that receives
1992	state financial assistance through another nonstate entity.
1993	(w) "Vendor" means a dealer, distributor, merchant, or
1994	other seller providing goods or services that are required for
1995	the conduct of a state project. These goods or services may be
1996	for an organization's own use or for the use of beneficiaries of
1997	the state project.
1998	(5) Each state awarding agency shall:
1999	(a) Provide to a recipient information needed by the
2000	recipient to comply with the requirements of this section,
2001	including:
2002	1. The audit and accountability requirements for state
2003	projects as stated in this section and applicable rules of the
2004	Executive Office of the Governor, rules of the Comptroller, and
2005	rules of the Office of Government AccountabilityAuditor
2006	General.
2007	2. Information from the Catalog of State Financial
2008	Assistance, including the standard state project number
2009	identifier; official title; legal authorization; and description
2010	of the state project including objectives, restrictions, and
2011	other relevant information determined necessary.
2012	3. Information from the State Projects Compliance
2013	Supplement, including the significant compliance requirements,
2014	eligibility requirements, matching requirements, suggested audit
2015	procedures, and other relevant information determined necessary.
2016	(b) Require the recipient, as a condition of receiving
2017	state financial assistance, to allow the state awarding agency,
2018	the Comptroller, and the Office of Government Accountability
2019	Auditor Generalaccess to the recipient's records and the
2020	recipient's independent auditor's working papers as necessary
2021	for complying with the requirements of this section.
2022	(c) Notify the recipient that this section does not limit
2023	the authority of the state awarding agency to conduct or arrange
2024	for the conduct of additional audits or evaluations of state
2025	financial assistance or limit the authority of any state agency
2026	inspector general, the Office of Government Accountability
2027	Auditor General, or any other state official.
2028	(d) Be provided one copy of each financial reporting
2029	package prepared in accordance with the requirement of this
2030	section.
2031	(e) Review the recipient financial reporting package,
2032	including the management letters and corrective action plans, to
2033	the extent necessary to determine whether timely and appropriate
2034	corrective action has been taken with respect to audit findings
2035	and recommendations pertaining to state financial assistance
2036	provided by the state agency.
2037	(6) As a condition of receiving state financial
2038	assistance, each recipient that provides state financial
2039	assistance to a subrecipient shall:
2040	(a) Provide to a subrecipient information needed by the
2041	subrecipient to comply with the requirements of this section,
2042	including:
2043	1. Identification of the state awarding agency.
2044	2. The audit and accountability requirements for state
2045	projects as stated in this section and applicable rules of the
2046	Executive Office of the Governor, rules of the Comptroller, and
2047	rules of the Office of Government AccountabilityAuditor
2048	General.
2049	3. Information from the Catalog of State Financial
2050	Assistance, including the standard state project number
2051	identifier; official title; legal authorization; and description
2052	of the state project, including objectives, restrictions, and
2053	other relevant information.
2054	4. Information from the State Projects Compliance
2055	Supplement including the significant compliance requirements,
2056	eligibility requirements, matching requirements, and suggested
2057	audit procedures, and other relevant information determined
2058	necessary.
2059	(b) Review the subrecipient audit reports, including the
2060	management letters, to the extent necessary to determine whether
2061	timely and appropriate corrective action has been taken with
2062	respect to audit findings and recommendations pertaining to
2063	state financial assistance provided by the state agency.
2064	(c) Perform such other procedures as specified in terms
2065	and conditions of the written agreement with the state awarding
2066	agency including any required monitoring of the subrecipient's
2067	use of state financial assistance through onsite visits, limited
2068	scope audits, or other specified procedures.
2069	(d) Require subrecipients, as a condition of receiving
2070	state financial assistance, to permit the independent auditor of
2071	the recipient, the state awarding agency, the Comptroller, and
2072	the Office of Government AccountabilityAuditor Generalaccess
2073	to the subrecipient's records and the subrecipient's independent
2074	auditor's working papers as necessary to comply with the
2075	requirements of this section.
2076	(7) Each recipient or subrecipient of state financial
2077	assistance shall comply with the following:
2078	(a) Each nonstate entity that receives state financial
2079	assistance and meets audit threshold requirements, in any fiscal
2080	year of the nonstate entity, as stated in the rules of the
2081	Office of Government AccountabilityAuditor General, shall have
2082	a state single audit conducted for such fiscal year in
2083	accordance with the requirements of this act and with additional
2084	requirements established in rules of the Executive Office of the
2085	Governor, rules of the Comptroller, and rules of the Office of
2086	Government AccountabilityAuditor General. If only one state
2087	project is involved in a nonstate entity's fiscal year, the
2088	nonstate entity may elect to have only a state project-specific
2089	audit of the state project for that fiscal year.
2090	(b) Each nonstate entity that receives state financial
2091	assistance and does not meet the threshold requirements, in any
2092	fiscal year of the nonstate entity, as stated in this law or the
2093	rules of the Office of Government AccountabilityAuditor General
2094	is exempt for such fiscal year from the state single audit
2095	requirements of this section. However, such nonstate entity must
2096	meet terms and conditions specified in the written agreement
2097	with the state awarding agency.
2098	(c) Regardless of the amount of the state financial
2099	assistance, the provisions of this section do not exempt a
2100	nonstate entity from compliance with provisions of law relating
2101	to maintaining records concerning state financial assistance to
2102	such nonstate entity or allowing access and examination of those
2103	records by the state awarding agency, the Comptroller, or the
2104	Office of Government AccountabilityAuditor General.
2105	(d) Audits conducted pursuant to this section shall be
2106	performed annually.
2107	(e) Audits conducted pursuant to this section shall be
2108	conducted by independent auditors in accordance with auditing
2109	standards as stated in rules of the Office of Government
2110	AccountabilityAuditor General.
2111	(f) Upon completion of the audit as required by this
2112	section, a copy of the recipient's financial reporting package
2113	shall be filed with the state awarding agency and the Office of
2114	Government AccountabilityAuditor General. Upon completion of
2115	the audit as required by this section, a copy of the
2116	subrecipient's financial reporting package shall be filed with
2117	the recipient that provided the state financial assistance. The
2118	financial reporting package shall be filed in accordance with
2119	the rules of the Auditor General.
2120	(g) All financial reporting packages prepared pursuant to
2121	the requirements of this section shall be available for public
2122	inspection.
2123	(h) If an audit conducted pursuant to this section
2124	discloses any significant audit findings relating to state
2125	financial assistance, including material noncompliance with
2126	individual state project compliance requirements or reportable
2127	conditions in internal controls of the nonstate entity, the
2128	nonstate entity shall submit as part of the audit package to the
2129	state awarding agency a plan for corrective action to eliminate
2130	such audit findings or a statement describing the reasons that
2131	corrective action is not necessary.
2132	(i) An audit conducted in accordance with this section is
2133	in addition to any audit of federal awards required by the
2134	federal Single Audit Act and other federal laws and regulations.
2135	To the extent that such federally required audits provide the
2136	state awarding agency with information it requires to carry out
2137	its responsibilities under state law or other guidance, a state
2138	agency shall rely upon and use that information.
2139	(j) Unless prohibited by law, the cost of audits pursuant
2140	to this section is allowable charges to state projects. However,
2141	any charges to state projects should be limited to those
2142	incremental costs incurred as a result of the audit requirements
2143	of this section in relation to other audit requirements. The
2144	nonstate entity should allocate such incremental costs to all
2145	state projects for which it expended state financial assistance.
2146	(k) Audit costs may not be charged to state projects when
2147	audits required by this section have not been made or have been
2148	made but not in accordance with this section. If a nonstate
2149	entity fails to have an audit conducted consistent with this
2150	section, state awarding agencies may take appropriate corrective
2151	action to enforce compliance.
2152	(l) This section does not prohibit the state awarding
2153	agency from including terms and conditions in the written
2154	agreement which require additional assurances that state
2155	financial assistance meets the applicable requirements of laws,
2156	regulations, and other compliance rules.
2157	(m) A state awarding agency that provides state financial
2158	assistance to nonstate entities and conducts or arranges for
2159	audits of state financial assistance that are in addition to the
2160	audits conducted under this act shall, consistent with other
2161	applicable law, arrange for funding the full cost of such
2162	additional audits.
2163	(8) The independent auditor when conducting a state single
2164	audit of recipients or subrecipients shall:
2165	(a) Determine whether the nonstate entity's financial
2166	statements are presented fairly in all material respects in
2167	conformity with generally accepted accounting principles.
2168	(b) Determine whether state financial assistance shown on
2169	the Schedule of State Financial Assistance is presented fairly
2170	in all material respects in relation to the nonstate entity's
2171	financial statements taken as a whole.
2172	(c) With respect to internal controls pertaining to each
2173	major state project:
2174	1. Obtain an understanding of internal controls;
2175	2. Assess control risk;
2176	3. Perform tests of controls unless the controls are
2177	deemed to be ineffective; and
2178	4. Determine whether the nonstate entity has internal
2179	controls in place to provide reasonable assurance of compliance
2180	with the provisions of laws and rules pertaining to state
2181	financial assistance that have a material effect on each major
2182	state project.
2183	(d) Determine whether each major state project complied
2184	with the provisions of laws, rules, and guidelines as identified
2185	in the State Projects Compliance Supplement, or otherwise
2186	identified by the state awarding agency, which have a material
2187	effect on each major state project. When major state projects
2188	are less than 50 percent of the nonstate entity's total
2189	expenditures for all state financial assistance, the auditor
2190	shall select and test additional state projects as major state
2191	projects as necessary to achieve audit coverage of at least 50
2192	percent of the expenditures for all state financial assistance
2193	provided to the nonstate entity. Additional state projects
2194	needed to meet the 50-percent requirement may be selected on an
2195	inherent risk basis as stated in the rules of the Executive
2196	Office of the Governor.
2197	(e) Report on the results of any audit conducted pursuant
2198	to this section in accordance with the rules of the Executive
2199	Office of the Governor, rules of the Comptroller, and rules of
2200	the Office of Government AccountabilityAuditor General. Audit
2201	reports shall include summaries of the auditor's results
2202	regarding the nonstate entity's financial statements; Schedule
2203	of State Financial Assistance; internal controls; and compliance
2204	with laws, rules, and guidelines.
2205	(f) Issue a management letter as prescribed in the rules
2206	of the Office of Government AccountabilityAuditor General.
2207	(g) Upon notification by the nonstate entity, make
2208	available the working papers relating to the audit conducted
2209	pursuant to the requirements of this section to the state
2210	awarding agency, the Comptroller, or the Office of Government
2211	AccountabilityAuditor Generalfor review or copying.
2212	(9) The independent auditor, when conducting a state
2213	project-specific audit of recipients or subrecipients, shall:
2214	(a) Determine whether the nonstate entity's schedule of
2215	state financial assistance is presented fairly in all material
2216	respects in conformity with stated accounting policies.
2217	(b) Obtain an understanding of internal control and
2218	perform tests of internal control over the state project
2219	consistent with the requirements of a major state project.
2220	(c) Determine whether or not the auditee has complied with
2221	applicable provisions of laws, rules, and guidelines as
2222	identified in the State Projects Compliance Supplement, or
2223	otherwise identified by the state awarding agency, which could
2224	have a direct and material effect on the state project.
2225	(d) Report on the results of a state project-specific
2226	audit consistent with the requirements of the state single audit
2227	and issue a management letter as prescribed in the rules of the
2228	Office of Government AccountabilityAuditor General.
2229	(e) Upon notification by the nonstate entity, make
2230	available the working papers relating to the audit conducted
2231	pursuant to the requirements of this section to the state
2232	awarding agency, the Comptroller, or the Office of Government
2233	AccountabilityAuditor Generalfor review or copying.
2234	(10) The Office of Government AccountabilityAuditor
2235	Generalshall:
2236	(a) Have the authority to audit state financial assistance
2237	provided to any nonstate entity when determined necessary by the
2238	Auditor General or when directed by the Legislative Auditing
2239	Committee.
2240	(b) Adopt rules that state the auditing standards that
2241	independent auditors are to follow for audits of nonstate
2242	entities required by this section.
2243	(c) Adopt rules that describe the contents and the filing
2244	deadlines for the financial reporting package.
2245	(d) Provide technical advice upon request of the
2246	Comptroller, Executive Office of the Governor, and state
2247	agencies relating to financial reporting and audit
2248	responsibilities contained in this section.
2249	(e) Be provided one copy of each financial reporting
2250	package prepared in accordance with the requirements of this
2251	section.
2252	(f) Perform ongoing reviews of a sample of financial
2253	reporting packages filed pursuant to the requirements of this
2254	section to determine compliance with the reporting requirements
2255	of this section and applicable rules of the Executive Office of
2256	the Governor, rules of the Comptroller, and rules of the Office
2257	of Government AccountabilityAuditor General.
2258	Section 49. Subsection (1) of section 215.981, Florida
2259	Statutes, is amended to read:
2260	215.981 Audits of state agency direct-support
2261	organizations and citizen support organizations.--
2262	(1) Each direct-support organization and each citizen
2263	support organization, created or authorized pursuant to law, and
2264	created, approved, or administered by a state agency, other than
2265	a university, district board of trustees of a community college,
2266	or district school board, shall provide for an annual financial
2267	audit of its financial statements in order to express an opinion
2268	on the fairness with which they are presented in conformity with
2269	generally accepted accounting principles. The audit isaccounts
2270	and recordsto be conducted by an independent certified public
2271	accountant in accordance with rules adopted by the Office of
2272	Government AccountabilityAuditor Generalpursuant to s.
2273	11.45(8)and the state agency that created, approved, or
2274	administers the direct-support organization or citizen support
2275	organization. The audit report shall be submitted within 9
2276	months after the end of the fiscal year to the Office of
2277	Government AccountabilityAuditor Generaland to the state
2278	agency responsible for creation, administration, or approval of
2279	the direct-support organization or citizen support organization.
2280	Such state agency, the Auditor General, and the Office of
2281	Program Policy Analysis andGovernment Accountability shall have
2282	the authority to require and receive from the organization or
2283	from the independent auditor any records relative to the
2284	operation of the organization.
2285	Section 50. Subsections (5) and (12) of section 216.023,
2286	Florida Statutes, are amended to read:
2287	216.023 Legislative budget requests to be furnished to
2288	Legislature by agencies.--
2289	(5) Prior to September 15 of the fiscal year prior to
2290	which the judicial branch is required to submit a performance-
2291	based program budget request, the Chief Justice of the Supreme
2292	Court shall identify and, after consultation with the Office of
2293	Program Policy Analysis and Government Accountability, submit to
2294	the President of the Senate and the Speaker of the House of
2295	Representatives a list of proposed programs and associated
2296	performance measures. The judicial branch shall provide
2297	documentation to accompany the list of proposed programs and
2298	performance measures as provided under subsection (4). The
2299	judicial branch shall submit a performance-based program agency
2300	budget request using the programs and performance measures
2301	adopted by the Legislature. The Chief Justice may propose
2302	revisions to approved programs or performance measures for the
2303	judicial branch. The Legislature shall have final approval of
2304	all programs and associated performance measures and standards
2305	for the judicial branch through the General Appropriations Act
2306	or legislation implementing the General Appropriations Act. By
2307	September 15, 2001, the Chief Justice of the Supreme Court shall
2308	submit to the President of the Senate and the Speaker of the
2309	House of Representatives a performance-based program budget
2310	request for programs of the judicial branch approved by the
2311	Legislature and provide a copy to the Executive Office of the
2312	Governor.
2313	(12) The legislative budget request from each agency and
2314	from the judicial branch shall be reviewed by the Legislature.
2315	The review may allow for the opportunity to have information or
2316	testimony by the agency, the judicial branch, the Auditor
2317	General, the Office of Program Policy Analysis andGovernment
2318	Accountability, the Governor's Office of Planning and Budgeting,
2319	and the public regarding the proper level of funding for the
2320	agency in order to carry out its mission.
2321	Section 51. Paragraph (a) of subsection (3) of section
2322	216.102, Florida Statutes, is amended to read:
2323	216.102 Filing of financial information; handling by
2324	Comptroller; penalty for noncompliance.--
2325	(3) The Comptroller shall:
2326	(a) Prepare and furnish to the Office of Government
2327	AccountabilityAuditor Generalannual financial statements for
2328	the state on or before December 31 of each year, using generally
2329	accepted accounting principles.
2330
2331	The Comptroller may furnish and publish in electronic form the
2332	financial statements and the comprehensive annual financial
2333	report required under paragraphs (a), (b), and (c).
2334	Section 52. Subsection (2) of section 216.141, Florida
2335	Statutes, is amended to read:
2336	216.141 Budget system procedures; planning and programming
2337	by state agencies.--
2338	(2) The Florida Management Information Board shall notify
2339	the Office of Government AccountabilityAuditor Generalof any
2340	changes or modifications to the Florida Financial Management
2341	Information System and its functional owner information
2342	subsystems.
2343	Section 53. Paragraph (f) of subsection (2) and subsection
2344	(4) of section 216.163, Florida Statutes, are amended to read:
2345	216.163 Governor's recommended budget; form and content;
2346	declaration of collective bargaining impasses.--
2347	(2) The Governor's recommended budget shall also include:
2348	(f) The Governor's recommendations for high-risk
2349	information technology projects which should be subject to
2350	monitoring under s. 282.322. These recommendations shall include
2351	proviso language which specifies whether funds are specifically
2352	provided to contract for project monitoring, or whether the
2353	Office of Government AccountabilityAuditor Generalwill conduct
2354	such project monitoring. When funds are recommended for
2355	contracting with a project monitor, such funds may equal 1
2356	percent to 5 percent of the project's estimated total costs.
2357	These funds shall be specifically appropriated and nonrecurring.
2358	(4) The Executive Office of the Governor shall review the
2359	findings of the Office of Program Policy Analysis andGovernment
2360	Accountability, to the extent they are available, request any
2361	reports or additional analyses as necessary, and submit a
2362	recommendation for executive agencies, which may include a
2363	recommendation regarding incentives or disincentives for agency
2364	performance. Incentives or disincentives may apply to all or
2365	part of a state agency. The Chief Justice shall review the
2366	findings of the Office of Program Policy Analysis andGovernment
2367	Accountability regarding judicial branch performance and make
2368	appropriate recommendations for the judicial branch.
2369	(a) Incentives may include, but are not limited to:
2370	1. Additional flexibility in budget management, such as,
2371	but not limited to, the use of lump sums or special categories;
2372	consolidation of budget entities or program components;
2373	consolidation of appropriation categories; and increased agency
2374	transfer authority between appropriation categories or budget
2375	entities.
2376	2. Additional flexibility in salary rate and position
2377	management.
2378	3. Retention of up to 50 percent of all unencumbered
2379	balances of appropriations as of June 30, or undisbursed
2380	balances as of December 31, excluding special categories and
2381	grants and aids, which may be used for nonrecurring purposes
2382	including, but not limited to, lump-sum bonuses, employee
2383	training, or productivity enhancements, including technology and
2384	other improvements.
2385	4. Additional funds to be used for, but not limited to,
2386	lump-sum bonuses, employee training, or productivity
2387	enhancements, including technology and other improvements.
2388	5. Additional funds provided pursuant to law to be
2389	released to an agency quarterly or incrementally contingent upon
2390	the accomplishment of units of output or outcome specified in
2391	the General Appropriations Act.
2392	(b) Disincentives may include, but are not limited to:
2393	1. Mandatory quarterly reports to the Executive Office of
2394	the Governor and the Legislature on the agency's progress in
2395	meeting performance standards.
2396	2. Mandatory quarterly appearances before the Legislature,
2397	the Governor, or the Governor and Cabinet to report on the
2398	agency's progress in meeting performance standards.
2399	3. Elimination or restructuring of the program, which may
2400	include, but not be limited to, transfer of the program or
2401	outsourcing all or a portion of the program.
2402	4. Reduction of total positions for a program.
2403	5. Restriction on or reduction of the spending authority
2404	provided in s. 216.292(2).
2405	6. Reduction of managerial salaries.
2406	Section 54. Paragraph (b) of subsection (1) of section
2407	216.177, Florida Statutes, is amended to read:
2408	216.177 Appropriations acts, statement of intent,
2409	violation, notice, review and objection procedures.--
2410	(1) When an appropriations act is delivered to the
2411	Governor after the Legislature has adjourned sine die, as soon
2412	as practicable, but no later than the 10th day before the end of
2413	the period allowed by law for veto consideration in any year in
2414	which an appropriation is made, the chairs of the legislative
2415	appropriations committees shall jointly transmit:
2416	(b) The documents set forth in s. 216.0442(2)(a) and (c),
2417	to the Executive Office of the Governor, the Comptroller, the
2418	Auditor General, the director of the Office of Program Policy
2419	Analysis and Government Accountability,the Chief Justice of the
2420	Supreme Court, and each state agency. A request for additional
2421	explanation and direction regarding the legislative intent of
2422	the General Appropriations Act during the fiscal year may be
2423	made to the chair and vice chair of the Legislative Budget
2424	Commission or the President of the Senate and the Speaker of the
2425	House of Representatives only by and through the Executive
2426	Office of the Governor for state agencies, and by and through
2427	the Chief Justice of the Supreme Court for the judicial branch,
2428	as is deemed necessary. However, the Comptroller may also
2429	request further clarification of legislative intent pursuant to
2430	the Comptroller's responsibilities related to his or her
2431	preaudit function of expenditures.
2432	Section 55. Subsection (2) of section 216.178, Florida
2433	Statutes, is amended to read:
2434	216.178 General Appropriations Act; format; procedure.--
2435	(2) The Office of Planning and Budgeting shall develop a
2436	final budget report that reflects the net appropriations for
2437	each budget item. The report shall reflect actual expenditures
2438	for each of the 2 preceding fiscal years and the estimated
2439	expenditures for the current fiscal year. In addition, the
2440	report must contain the actual revenues and cash balances for
2441	the preceding 2 fiscal years and the estimated revenues and cash
2442	balances for the current fiscal year. The report may also
2443	contain expenditure data, program objectives, and program
2444	measures for each state agency program. The report must be
2445	produced by October 15 each year. A copy of the report must be
2446	made available to each member of the Legislature, to the head of
2447	each state agency, to the Auditor General, to the director of
2448	the Office of Program Policy Analysis and Government
2449	Accountability,and to the public.
2450	Section 56. Subsection (12) of section 216.181, Florida
2451	Statutes, is amended to read:
2452	216.181 Approved budgets for operations and fixed capital
2453	outlay.--
2454	(12) There is appropriated nonoperating budget for
2455	refunds, payments to the United States Treasury, payments of the
2456	service charge to the General Revenue Fund, and transfers of
2457	funds specifically required by law. Such authorized budget,
2458	together with related releases, shall be transmitted by the
2459	state agency or by the judicial branch to the Comptroller for
2460	entry in the Comptroller's records in the manner and format
2461	prescribed by the Executive Office of the Governor in
2462	consultation with the Comptroller. A copy of such authorized
2463	budgets shall be furnished to the Executive Office of the
2464	Governor or the Chief Justice, the chairs of the legislative
2465	committees responsible for developing the general appropriations
2466	acts, and the Office of Government AccountabilityAuditor
2467	General. The Governor may withhold approval of nonoperating
2468	investment authority for certain trust funds when deemed in the
2469	best interest of the state. The Governor for the executive
2470	branch, and the Chief Justice for the judicial branch, may
2471	establish nonoperating budgets for transfers, purchase of
2472	investments, special expenses, distributions, and any other
2473	nonoperating budget categories they deem necessary and in the
2474	best interest of the state and consistent with legislative
2475	intent and policy. The provisions of this subsection are subject
2476	to the notice, review, and objection procedures set forth in s.
2477	216.177. For purposes of this section, the term “nonoperating
2478	budgets” means nonoperating disbursement authority for purchase
2479	of investments, refunds, payments to the United States Treasury,
2480	transfers of funds specifically required by law, distributions
2481	of assets held by the state in a trustee capacity as an agent of
2482	fiduciary, special expenses, and other nonoperating budget
2483	categories as determined necessary by the Executive Office of
2484	the Governor, not otherwise appropriated in the General
2485	Appropriations Act.
2486	Section 57. Subsection (1) of section 216.192, Florida
2487	Statutes, is amended to read:
2488	216.192 Release of appropriations; revision of budgets.--
2489	(1) Unless otherwise provided in the General
2490	Appropriations Act, on July 1 of each fiscal year, up to 25
2491	percent of the original approved operating budget of each agency
2492	and of the judicial branch may be released until such time as
2493	annual plans for quarterly releases for all appropriations have
2494	been developed, approved, and furnished to the Comptroller by
2495	the Executive Office of the Governor for state agencies and by
2496	the Chief Justice of the Supreme Court for the judicial branch.
2497	The plans, including appropriate plans of releases for fixed
2498	capital outlay projects that correspond with each project
2499	schedule, shall attempt to maximize the use of trust funds and
2500	shall be transmitted to the Comptroller by August 1 of each
2501	fiscal year. Such releases shall at no time exceed the total
2502	appropriations available to a state agency or to the judicial
2503	branch, or the approved budget for such agency or the judicial
2504	branch if less. The Comptroller shall enter such releases in his
2505	or her records in accordance with the release plans prescribed
2506	by the Executive Office of the Governor and the Chief Justice,
2507	unless otherwise amended as provided by law. The Executive
2508	Office of the Governor and the Chief Justice shall transmit a
2509	copy of the approved annual releases to the head of the state
2510	agency, the chair and vice chair of the Legislative Budget
2511	Commission, and the Office of Government AccountabilityAuditor
2512	General. The Comptroller shall authorize all expenditures to be
2513	made from the appropriations on the basis of such releases and
2514	in accordance with the approved budget, and not otherwise.
2515	Expenditures shall be authorized only in accordance with
2516	legislative authorizations. Nothing herein precludes periodic
2517	reexamination and revision by the Executive Office of the
2518	Governor or by the Chief Justice of the annual plans for release
2519	of appropriations and the notifications of the parties of all
2520	such revisions.
2521	Section 58. Subsection (3) of section 216.231, Florida
2522	Statutes, is amended to read:
2523	216.231 Release of certain classified appropriations.--
2524	(3) Notwithstanding any other provisions of law, moneys
2525	appropriated in any appropriations act to the Governor for
2526	discretionary contingencies may be expended at his or her
2527	discretion to promote general government and intergovernmental
2528	cooperation and to enhance the image of the state. All funds
2529	expended for such purposes shall be accounted for, and a report
2530	showing the amounts expended, the names of the persons receiving
2531	the amounts expended, and the purpose of each expenditure shall
2532	be annually reported to the Office of Government Accountability
2533	Auditor Generaland the legislative appropriations committees.
2534	Section 59. Paragraph (a) of subsection (1) of section
2535	216.262, Florida Statutes, is amended to read:
2536	216.262 Authorized positions.--
2537	(1)(a) Unless otherwise expressly provided by law, the
2538	total number of authorized positions may not exceed the total
2539	provided in the appropriations acts. In the event any state
2540	agency or entity of the judicial branch finds that the number of
2541	positions so provided is not sufficient to administer its
2542	authorized programs, it may file an application with the
2543	Executive Office of the Governor or the Chief Justice; and, if
2544	the Executive Office of the Governor or Chief Justice certifies
2545	that there are no authorized positions available for addition,
2546	deletion, or transfer within the agency as provided in paragraph
2547	(c) and recommends an increase in the number of positions, the
2548	Governor or the Chief Justice may, after a public hearing,
2549	authorize an increase in the number of positions for the
2550	following reasons only:
2551	1. To implement or provide for continuing federal grants
2552	or changes in grants not previously anticipated;
2553	2. To meet emergencies pursuant to s. 252.36;
2554	3. To satisfy new federal regulations or changes therein;
2555	4. To take advantage of opportunities to reduce operating
2556	expenditures or to increase the revenues of the state or local
2557	government; and
2558	5. To authorize positions which were not fixed by the
2559	Legislature through error in drafting the appropriations acts.
2560
2561	The provisions of this paragraph are subject to the notice and
2562	review procedures set forth in s. 216.177. A copy of the
2563	application, the certification, and the final authorization
2564	shall be filed with the Legislative Budget Commission, the
2565	appropriations committees, and with the Office of Government
2566	AccountabilityAuditor General.
2567	Section 60. Subsections (2) and (3) of section 216.292,
2568	Florida Statutes, is amended to read:
2569	216.292 Appropriations nontransferable; exceptions.--
2570	(2) A lump sum appropriated for a performance-based
2571	program must be distributed by the Governor for state agencies
2572	or the Chief Justice for the judicial branch into the
2573	traditional expenditure categories in accordance with s.
2574	216.181(6)(b). At any time during the year, the agency head or
2575	Chief Justice may transfer funds between those categories with
2576	no limit on the amount of the transfer. Authorized revisions of
2577	the original approved operating budget, together with related
2578	changes, if any, must be transmitted by the state agency or by
2579	the judicial branch to the Executive Office of the Governor or
2580	the Chief Justice, the chair and vice chair of the Legislative
2581	Budget Commission, and the Office of Program Policy Analysis and
2582	Government Accountability, and the Auditor General. Such
2583	authorized revisions shall be consistent with the intent of the
2584	approved operating budget, shall be consistent with legislative
2585	policy and intent, and shall not conflict with specific spending
2586	policies specified in the General Appropriations Act. The
2587	Executive Office of the Governor shall forward a copy of the
2588	revisions within 7 working days to the Comptroller for entry in
2589	his or her records in the manner and format prescribed by the
2590	Executive Office of the Governor in consultation with the
2591	Comptroller. Such authorized revisions shall be consistent with
2592	the intent of the approved operating budget, shall be consistent
2593	with legislative policy and intent, and shall not conflict with
2594	specific spending policies specified in the General
2595	Appropriations Act.
2596	(3) The head of each department or the Chief Justice of
2597	the Supreme Court, whenever it is deemed necessary by reason of
2598	changed conditions, may transfer appropriations funded from
2599	identical funding sources, except appropriations for fixed
2600	capital outlay, and transfer the amounts included within the
2601	total original approved budget and releases as furnished
2602	pursuant to ss. 216.181 and 216.192, as follows:
2603	(a) Between categories of appropriations within a budget
2604	entity, if no category of appropriation is increased or
2605	decreased by more than 5 percent of the original approved budget
2606	or $150,000, whichever is greater, by all action taken under
2607	this subsection.
2608	(b) Additionally, between budget entities within identical
2609	categories of appropriations, if no category of appropriation is
2610	increased or decreased by more than 5 percent of the original
2611	approved budget or $150,000, whichever is greater, by all action
2612	taken under this subsection.
2613	(c) Such authorized revisions must be consistent with the
2614	intent of the approved operating budget, must be consistent with
2615	legislative policy and intent, and must not conflict with
2616	specific spending policies specified in the General
2617	Appropriations Act.
2618
2619	Such authorized revisions, together with related changes, if
2620	any, in the plan for release of appropriations, shall be
2621	transmitted by the state agency or by the judicial branch to the
2622	Comptroller for entry in the Comptroller's records in the manner
2623	and format prescribed by the Executive Office of the Governor in
2624	consultation with the Comptroller. A copy of such revision shall
2625	be furnished to the Executive Office of the Governor or the
2626	Chief Justice, the chair and vice chair of the Legislative
2627	Budget Commission, and the Auditor General, and the director of
2628	the Office of Program Policy Analysis and Government
2629	Accountability.
2630	Section 61. Paragraph (a) of subsection (1) and
2631	subsections (2) and (3) of section 216.301, Florida Statutes,
2632	are amended to read:
2633	216.301 Appropriations; undisbursed balances.--
2634	(1)(a) Any balance of any appropriation, except an
2635	appropriation for fixed capital outlay, which is not disbursed
2636	but which is expended or contracted to be expended shall, at the
2637	end of each fiscal year, be certified by the head of the
2638	affected state agency or the judicial or legislative branches,
2639	on or before August 1 of each year, to the Executive Office of
2640	the Governor, showing in detail the obligees to whom obligated
2641	and the amounts of such obligations. On or before September 1 of
2642	each year, the Executive Office of the Governor shall review and
2643	approve or disapprove, consistent with legislative policy and
2644	intent, any or all of the items and amounts certified by the
2645	head of the affected state agency and shall approve all items
2646	and amounts certified by the Chief Justice of the Supreme Court
2647	for the judicial branch and by the legislative branch and shall
2648	furnish the Comptroller, the legislative appropriations
2649	committees, and the Office of Government AccountabilityAuditor
2650	Generala detailed listing of the items and amounts approved as
2651	legal encumbrances against the undisbursed balance of such
2652	appropriation. The review shall assure that trust funds have
2653	been fully maximized. Any such encumbered balance remaining
2654	undisbursed on December 31 of the same calendar year in which
2655	such certification was made shall revert to the fund from which
2656	appropriated and shall be available for reappropriation by the
2657	Legislature. In the event such certification is not made and an
2658	obligation is proven to be legal, due, and unpaid, then the
2659	obligation shall be paid and charged to the appropriation for
2660	the current fiscal year of the state agency or the legislative
2661	or judicial branch affected.
2662	(2)(a) Any balance of any appropriation for fixed capital
2663	outlay not disbursed but expended or contracted or committed to
2664	be expended shall, at the end of each fiscal year, be certified
2665	by the head of the affected state agency or the legislative or
2666	judicial branch, on or before August 1 of each year, to the
2667	Executive Office of the Governor, showing in detail the
2668	commitment or to whom obligated and the amount of such
2669	commitment or obligation. On or before September 1 of each year,
2670	the Executive Office of the Governor shall review and approve or
2671	disapprove, consistent with legislative policy and intent, any
2672	or all of the items and amounts certified by the head of the
2673	affected state agency and shall approve all items and amounts
2674	certified by the Chief Justice of the Supreme Court and by the
2675	legislative branch and shall furnish the Comptroller, the
2676	legislative appropriations committees, and the Office of
2677	Government AccountabilityAuditor Generala detailed listing of
2678	the items and amounts approved as legal encumbrances against the
2679	undisbursed balances of such appropriations. In the event such
2680	certification is not made and the balance of the appropriation
2681	has reverted and the obligation is proven to be legal, due, and
2682	unpaid, then the same shall be presented to the Legislature for
2683	its consideration.
2684	(b) Such certification as herein required shall be in the
2685	form and on the date approved by the Executive Office of the
2686	Governor. Any balance not so certified shall revert to the fund
2687	from which appropriated and shall be available for
2688	reappropriation.
2689	(3) Notwithstanding the provisions of subsection (2), the
2690	unexpended balance of any appropriation for fixed capital outlay
2691	subject to but not under the terms of a binding contract or a
2692	general construction contract prior to February 1 of the second
2693	fiscal year, or the third fiscal year if it is for an
2694	educational facility as defined in chapter 1013 or a
2695	construction project of a state university, of the appropriation
2696	shall revert on February 1 of such year to the fund from which
2697	appropriated and shall be available for reappropriation. The
2698	Executive Office of the Governor shall, not later than February
2699	20 of each year, furnish the Comptroller, the legislative
2700	appropriations committees, and the Office of Government
2701	AccountabilityAuditor Generala report listing in detail the
2702	items and amounts reverting under the authority of this
2703	subsection, including the fund to which reverted and the agency
2704	affected.
2705	Section 62. Subsections (17) and (18) of section 218.31,
2706	Florida Statutes, are amended to read:
2707	218.31 Definitions.--As used in this part, except where
2708	the context clearly indicates a different meaning:
2709	(17) “Financial audit” means an examination of financial
2710	statements in order to express an opinion on the fairness with
2711	which they are presented in conformity with generally accepted
2712	accounting principles and an examination to determine whether
2713	operations are properly conducted in accordance with legal and
2714	regulatory requirements. Financial audits must be conducted in
2715	accordance with generally accepted auditing standards and
2716	government auditing standards as adopted by the Board of
2717	Accountancy and as prescribed by rules adoptedpromulgatedby
2718	the Office of Government AccountabilityAuditor General.
2719	(18) “Management letter” means a statement of the
2720	auditor's comments and recommendations as prescribed by rules
2721	adopted by the Office of Government AccountabilityAuditor
2722	General.
2723	Section 63. Paragraphs (e) and (f) of subsection (1) and
2724	subsection (2) of section 218.32, Florida Statutes, are amended
2725	to read:
2726	218.32 Annual financial reports; local governmental
2727	entities.--
2728	(1)(e) Each local governmental entity that is not required
2729	to provide for an audit report in accordance with s. 218.39 must
2730	submit the annual financial report to the department no later
2731	than April 30 of each year. The department shall consult with
2732	the Office of Government Accountability Auditor Generalin the
2733	development of the format of annual financial reports submitted
2734	pursuant to this paragraph. The format shall include balance
2735	sheet information to be utilized by the Office of Government
2736	AccountabilityAuditor General pursuant to s. 11.45(7)(f). The
2737	department must forward the financial information contained
2738	within these entities' annual financial reports to the Office of
2739	Government AccountabilityAuditor Generalin electronic form.
2740	This paragraph does not apply to housing authorities created
2741	under chapter 421.
2742	(f) If the department does not receive a completed annual
2743	financial report from a local governmental entity within the
2744	required period, it shall notify the Legislative Auditing
2745	Committee of the local governmental entity's failure to comply
2746	with the reporting requirements. The committee shall proceed in
2747	accordance with s. 11.40(5).
2748	(2) The department shall annually by December 1 file a
2749	verified report with the Governor, the Legislature, the Office
2750	of Government AccountabilityAuditor General, and the Special
2751	District Information Program of the Department of Community
2752	Affairs showing the revenues, both locally derived and derived
2753	from intergovernmental transfers, and the expenditures of each
2754	local governmental entity, regional planning council, local
2755	government finance commission, and municipal power corporation
2756	that is required to submit an annual financial report. The
2757	report must include, but is not limited to:
2758	(a) The total revenues and expenditures of each local
2759	governmental entity that is a component unit included in the
2760	annual financial report of the reporting entity.
2761	(b) The amount of outstanding long-term debt by each local
2762	governmental entity. For purposes of this paragraph, the term
2763	“long-term debt” means any agreement or series of agreements to
2764	pay money, which, at inception, contemplate terms of payment
2765	exceeding 1 year in duration.
2766	Section 64. Subsections (1), (2), (7), (8), and (9) of
2767	section 218.39, Florida Statutes, are amended to read:
2768	218.39 Annual financial audit reports.--
2769	(1) If, by the first day in any fiscal year, a local
2770	governmental entity, district school board, charter school, or
2771	charter technical career center has not been notified that a
2772	financial audit for that fiscal year will be performed by the
2773	Office of Government AccountabilityAuditor General, each of the
2774	following entities shall have an annual financial audit of its
2775	accounts and records completed within 12 months after the end of
2776	its fiscal year by an independent certified public accountant
2777	retained by it and paid from its public funds:
2778	(a) Each county.
2779	(b) Any municipality with revenues or the total of
2780	expenditures and expenses in excess of $250,000.
2781	(c) Any special district with revenues or the total of
2782	expenditures and expenses in excess of $100,000.
2783	(d) Each district school board.
2784	(e) Each charter school established under s. 1002.33.
2785	(f) Each charter technical center established under s.
2786	1002.34.
2787	(g) Each municipality with revenues or the total of
2788	expenditures and expenses between $100,000 and $250,000 that has
2789	not been subject to a financial audit pursuant to this
2790	subsection for the 2 preceding fiscal years.
2791	(h) Each special district with revenues or the total of
2792	expenditures and expenses between $50,000 and $100,000 that has
2793	not been subject to a financial audit pursuant to this
2794	subsection for the 2 preceding fiscal years.
2795	(2) The county audit report shall be a single document
2796	that includes a financial audit of the county as a whole and,
2797	for each county agency other than a board of county
2798	commissioners, an audit of its financial accounts and records,
2799	including reports on compliance and internal control, management
2800	letters, and financial statements as required by rules adopted
2801	by the Office of Government AccountabilityAuditor General. In
2802	addition to such requirements, if a board of county
2803	commissioners elects to have a separate audit of its financial
2804	accounts and records in the manner required by rules adopted by
2805	the Auditor General for other county agencies, such separate
2806	audit shall be included in the county audit report.
2807	(7) The predecessor auditor of a district school board
2808	shall provide the Office of Government AccountabilityAuditor
2809	Generalaccess to the prior year's working papers in accordance
2810	with the Statements on Auditing Standards, including
2811	documentation of planning, internal control, audit results, and
2812	other matters of continuing accounting and auditing
2813	significance, such as the working paper analysis of balance
2814	sheet accounts and those relating to contingencies.
2815	(8) All audits conducted in accordance with this section
2816	must be conducted in accordance with the rules of the Office of
2817	Government AccountabilityAuditor Generalpromulgated pursuant
2818	to s. 11.45. All audit reports and the officer's written
2819	statement of explanation or rebuttal must be submitted to the
2820	Office of Government AccountabilityAuditor Generalwithin 45
2821	days after delivery of the audit report to the entity's
2822	governing body, but no later than 12 months after the end of the
2823	fiscal year.
2824	(9) Each charter school and charter technical career
2825	center must file a copy of its audit report with the sponsoring
2826	entity; the local district school board, if not the sponsoring
2827	entity; the Office of Government AccountabilityAuditor General;
2828	and with the Department of Education.
2829	Section 65. Paragraph (f) of subsection (4) of section
2830	220.187, Florida Statutes, is amended to read:
2831	220.187 Credits for contributions to nonprofit
2832	scholarship-funding organizations.--
2833	(4) OBLIGATIONS OF ELIGIBLE NONPROFIT SCHOLARSHIP-FUNDING
2834	ORGANIZATIONS.--
2835	(f) An eligible nonprofit scholarship-funding organization
2836	that receives eligible contributions must provide to the Office
2837	of Government AccountabilityAuditor Generalan annual financial
2838	and compliance audit of its accounts and records conducted by an
2839	independent certified public accountant and in accordance with
2840	rules adopted by the Office of Government AccountabilityAuditor
2841	General.
2842	Section 66. Subsection (3) of section 243.73, Florida
2843	Statutes, is amended to read:
2844	243.73 Reports; audits.--
2845	(3) The Office of Government AccountabilityAuditor
2846	General may, pursuant to direction by the Auditor Generalhis or
2847	her own authorityor at the direction of the Legislative
2848	Auditing Committee, conduct an audit of the authority or any
2849	programs or entities created by the authority.
2850	Section 67. Subsection (11) of section 253.025, Florida
2851	Statutes, is amended to read:
2852	253.025 Acquisition of state lands for purposes other than
2853	preservation, conservation, and recreation.--
2854	(11) The Office of Government AccountabilityAuditor
2855	Generalshall conduct audits of acquisitions and divestitures
2856	which, according to itshis or her preliminary assessments of
2857	board-approved acquisitions and divestitures, ithe or shedeems
2858	necessary. These preliminary assessments shall be initiated not
2859	later than 60 days following the final approval by the board of
2860	land acquisitions under this section. If an audit is conducted,
2861	the Office of Government AccountabilityAuditor Generalshall
2862	submit an audit report to the board of trustees, the President
2863	of the Senate, the Speaker of the House of Representatives, and
2864	their designees.
2865	Section 68. Subsection (2) of section 259.037, Florida
2866	Statutes, is amended to read:
2867	259.037 Land Management Uniform Accounting Council.--
2868	(2) The Auditor Generaland the director of the Office of
2869	Program Policy Analysis and Government Accountability, or their
2870	designees, shall advise the council to ensure that appropriate
2871	accounting procedures are utilized and that a uniform method of
2872	collecting and reporting accurate costs of land management
2873	activities are created and can be used by all agencies.
2874	Section 69. Subsection (16) of section 259.041, Florida
2875	Statutes, is amended to read:
2876	259.041 Acquisition of state-owned lands for preservation,
2877	conservation, and recreation purposes.--
2878	(16) The Office of Government AccountabilityAuditor
2879	Generalshall conduct audits of acquisitions and divestitures
2880	which ithe or she deems necessary, according to itshis or her
2881	preliminary assessments of board-approved acquisitions and
2882	divestitures. These preliminary assessments shall be initiated
2883	not later than 60 days following the final approval by the board
2884	of land acquisitions under this section. If an audit is
2885	conducted, the Office of Government AccountabilityAuditor
2886	Generalshall submit an audit report to the board of trustees,
2887	the President of the Senate, the Speaker of the House of
2888	Representatives, and their designees.
2889	Section 70. Subsection (8) of section 267.1732, Florida
2890	Statutes, is amended to read:
2891	267.1732 Direct-support organization.--
2892	(8) The identity of a donor or prospective donor of
2893	property to a direct-support organization who desires to remain
2894	anonymous, and all information identifying such donor or
2895	prospective donor, is confidential and exempt from the
2896	provisions of s. 119.07(1) and s. 24(a), Art. I of the State
2897	Constitution; and that anonymity must be maintained in the
2898	auditor's report. The university and the Office of Government
2899	AccountabilityAuditor Generalshall have access to all records
2900	of the direct-support organization at any time it is requested.
2901	Section 71. Section 273.02, Florida Statutes, is amended
2902	to read:
2903	273.02 Record and inventory of certain property.--The word
2904	“property” as used in this section means equipment, fixtures,
2905	and other tangible personal property of a nonconsumable and
2906	nonexpendable nature, the value or cost of which is $1,000 or
2907	more and the normal expected life of which is 1 year or more,
2908	and hardback-covered bound books that are circulated to students
2909	or the general public, the value or cost of which is $25 or
2910	more, and hardback-covered bound books, the value or cost of
2911	which is $250 or more. Each item of property which it is
2912	practicable to identify by marking shall be marked in the manner
2913	required by the Office of Government AccountabilityAuditor
2914	General. Each custodian shall maintain an adequate record of
2915	property in his or her custody, which record shall contain such
2916	information as shall be required by the Office of Government
2917	AccountabilityAuditor General. Once each year, on July 1 or as
2918	soon thereafter as is practicable, and whenever there is a
2919	change of custodian, each custodian shall take an inventory of
2920	property in his or her custody. The inventory shall be compared
2921	with the property record, and all discrepancies shall be traced
2922	and reconciled. All publicly supported libraries shall be exempt
2923	from marking hardback-covered bound books, as required by this
2924	section. The catalog and inventory control records maintained by
2925	each publicly supported library shall constitute the property
2926	record of hardback-covered bound books with a value or cost of
2927	$25 or more included in each publicly supported library
2928	collection and shall serve as a perpetual inventory in lieu of
2929	an annual physical inventory. All books identified by these
2930	records as missing shall be traced and reconciled, and the
2931	library inventory shall be adjusted accordingly.
2932	Section 72. Subsection (5) of section 273.05, Florida
2933	Statutes, is amended to read:
2934	273.05 Surplus property.--
2935	(5) The custodian shall maintain records of property that
2936	is certified as surplus with information indicating the value
2937	and condition of the property. Agency records for property
2938	certified as surplus shall comply with rules adoptedissuedby
2939	the Office of Government AccountabilityAuditor General.
2940	Section 73. Subsection (2) of section 273.055, Florida
2941	Statutes, is amended to read:
2942	273.055 Disposition of state-owned tangible personal
2943	property.--
2944	(2) Custodians shall maintain records to identify each
2945	property item as to disposition. Such records shall comply with
2946	rules adoptedissued by the Office of Government Accountability
2947	Auditor General.
2948	Section 74. Subsection (2) of section 274.02, Florida
2949	Statutes, is amended to read:
2950	274.02 Record and inventory of certain property.--
2951	(2) Each item of property which it is practicable to
2952	identify by marking shall be marked in the manner required by
2953	the Office of Government AccountabilityAuditor General. Each
2954	governmental unit shall maintain an adequate record of its
2955	property, which record shall contain such information as shall
2956	be required by the Office of Government AccountabilityAuditor
2957	General. Each governmental unit shall take an inventory of its
2958	property in the custody of a custodian whenever there is a
2959	change in such custodian. A complete physical inventory of all
2960	property shall be taken annually, and the date inventoried shall
2961	be entered on the property record. The inventory shall be
2962	compared with the property record, and all discrepancies shall
2963	be traced and reconciled.
2964	Section 75. Paragraph (a) of subsection (2) of section
2965	282.318, Florida Statutes, is amended to read:
2966	282.318 Security of data and information technology
2967	resources.--
2968	(2)(a) The State Technology Office, in consultation with
2969	each agency head, is responsible and accountable for assuring an
2970	adequate level of security for all data and information
2971	technology resources of each agency and, to carry out this
2972	responsibility, shall, at a minimum:
2973	1. Designate an information security manager who shall
2974	administer the security program of each agency for its data and
2975	information technology resources.
2976	2. Conduct, and periodically update, a comprehensive risk
2977	analysis to determine the security threats to the data and
2978	information technology resources of each agency. The risk
2979	analysis information is confidential and exempt from the
2980	provisions of s. 119.07(1), except that such information shall
2981	be available to the Office of Government AccountabilityAuditor
2982	General in performing its auditinghis or her postauditing
2983	duties.
2984	3. Develop, and periodically update, written internal
2985	policies and procedures to assure the security of the data and
2986	information technology resources of each agency. The internal
2987	policies and procedures which, if disclosed, could facilitate
2988	the unauthorized modification, disclosure, or destruction of
2989	data or information technology resources are confidential
2990	information and exempt from the provisions of s. 119.07(1),
2991	except that such information shall be available to the Office of
2992	Government AccountabilityAuditor General in performing its
2993	auditinghis or her postauditingduties.
2994	4. Implement appropriate cost-effective safeguards to
2995	reduce, eliminate, or recover from the identified risks to the
2996	data and information technology resources of each agency.
2997	5. Ensure that periodic internal audits and evaluations of
2998	each security program for the data and information technology
2999	resources of the agency are conducted. The results of such
3000	internal audits and evaluations are confidential information and
3001	exempt from the provisions of s. 119.07(1), except that such
3002	information shall be available to the Office of Government
3003	AccountabilityAuditor General in performing its auditinghis or
3004	herpostauditingduties.
3005	6. Include appropriate security requirements, as
3006	determined by the State Technology Office, in consultation with
3007	each agency head, in the written specifications for the
3008	solicitation of information technology resources.
3009	Section 76. Subsection (1) of section 282.322, Florida
3010	Statutes, is amended to read:
3011	282.322 Special monitoring process for designated
3012	information resources management projects.--
3013	(1) For each information resources management project
3014	which is designated for special monitoring in the General
3015	Appropriations Act, with a proviso requiring a contract with a
3016	project monitor, the Technology Review Workgroup established
3017	pursuant to s. 216.0446, in consultation with each affected
3018	agency, shall be responsible for contracting with the project
3019	monitor. Upon contract award, funds equal to the contract amount
3020	shall be transferred to the Technology Review Workgroup upon
3021	request and subsequent approval of a budget amendment pursuant
3022	to s. 216.292. With the concurrence of the Legislative Auditing
3023	Committee, the Office of Government Accountabilityoffice of the
3024	Auditor Generalshall be the project monitor for other projects
3025	designated for special monitoring. However, nothing in this
3026	section precludes the Office of Government Accountability
3027	Auditor Generalfrom conducting such monitoring on any project
3028	designated for special monitoring. In addition to monitoring and
3029	reporting on significant communications between a contracting
3030	agency and the appropriate federal authorities, the project
3031	monitoring process shall consist of evaluating each major stage
3032	of the designated project to determine whether the deliverables
3033	have been satisfied and to assess the level of risks associated
3034	with proceeding to the next stage of the project. The major
3035	stages of each designated project shall be determined based on
3036	the agency's information systems development methodology. Within
3037	20 days after an agency has completed a major stage of its
3038	designated project or at least 90 days, the project monitor
3039	shall issue a written report, including the findings and
3040	recommendations for correcting deficiencies, to the agency head,
3041	for review and comment. Within 20 days after receipt of the
3042	project monitor's report, the agency head shall submit a written
3043	statement of explanation or rebuttal concerning the findings and
3044	recommendations of the project monitor, including any corrective
3045	action to be taken by the agency. The project monitor shall
3046	include the agency's statement in its final report, which shall
3047	be forwarded, within 7 days after receipt of the agency's
3048	statement, to the agency head, the inspector general's office of
3049	the agency, the Executive Office of the Governor, the
3050	appropriations committees of the Legislature, the Joint
3051	Legislative Auditing Committee, the Technology Review Workgroup,
3052	the President of the Senate, andthe Speaker of the House of
3053	Representatives, and the Office of Program Policy Analysis and
3054	Government Accountability. The Office of Government
3055	AccountabilityAuditor Generalshall also receive a copy of the
3056	project monitor's report for those projects in which the Office
3057	of Government AccountabilityAuditor Generalis not the project
3058	monitor.
3059	Section 77. Paragraph (b) of subsection (2) of section
3060	287.045, Florida Statutes, is amended to read:
3061	287.045 Procurement of products and materials with
3062	recycled content.--
3063	(2)(b) The Office of Government AccountabilityAuditor
3064	Generalshall assist in monitoring the product procurement
3065	requirements.
3066	Section 78. Subsection (2) of section 287.058, Florida
3067	Statutes, is amended to read:
3068	287.058 Contract document.--
3069	(2) The written agreement shall be signed by the agency
3070	head and the contractor prior to the rendering of any
3071	contractual service the value of which is in excess of the
3072	threshold amount provided in s. 287.017 for CATEGORY TWO, except
3073	in the case of a valid emergency as certified by the agency
3074	head. The certification of an emergency shall be prepared within
3075	30 days after the contractor begins rendering the service and
3076	shall state the particular facts and circumstances which
3077	precluded the execution of the written agreement prior to the
3078	rendering of the service. If the agency fails to have the
3079	contract signed by the agency head and the contractor prior to
3080	rendering the contractual service, and if an emergency does not
3081	exist, the agency head shall, no later than 30 days after the
3082	contractor begins rendering the service, certify the specific
3083	conditions and circumstances to the department as well as
3084	describe actions taken to prevent recurrence of such
3085	noncompliance. The agency head may delegate the certification
3086	only to other senior management agency personnel. A copy of the
3087	certification shall be furnished to the Comptroller with the
3088	voucher authorizing payment. The department shall report
3089	repeated instances of noncompliance by an agency to the Office
3090	of Government AccountabilityAuditor General. Nothing in this
3091	subsection shall be deemed to authorize additional compensation
3092	prohibited by s. 215.425. The procurement of contractual
3093	services shall not be divided so as to avoid the provisions of
3094	this section.
3095	Section 79. Subsection (11) of section 287.0943, Florida
3096	Statutes, is amended to read:
3097	287.0943 Certification of minority business enterprises.--
3098	(11) To deter fraud in the program, the Office of
3099	Government AccountabilityAuditor Generalmay review the
3100	criteria by which a business became certified as a certified
3101	minority business enterprise.
3102	Section 80. Section 287.115, Florida Statutes, is amended
3103	to read:
3104	287.115 Comptroller; annual report.--The Comptroller shall
3105	submit to the Office of Government Accountabilityoffice of the
3106	Auditor Generalan annual report on those contractual service
3107	contracts disallowed by the Comptroller, which report shall
3108	include, but is not limited to, the name of the user agency, the
3109	name of the firm or individual from which the contractual
3110	service was to be acquired, a description of the contractual
3111	service, the financial terms of the contract, and the reason for
3112	rejection.
3113	Section 81. Subsection (5) of section 287.17, Florida
3114	Statutes, is amended to read:
3115	287.17 Limitation on use of motor vehicles and aircraft.--
3116	(5) Each state agency's head shall, by December 31, 2000,
3117	conduct a review of motor vehicle utilization with oversight
3118	from the agency's inspector general. This review shall consist
3119	of two parts. The first part of the review shall determine the
3120	number of miles that each assigned motor vehicle has been driven
3121	on official state business in the past fiscal year. Commuting
3122	mileage shall be excluded from calculating vehicle use. The
3123	purpose of this review is to determine whether employees with
3124	assigned motor vehicles are driving the vehicles a sufficient
3125	number of miles to warrant continued vehicle assignment. The
3126	second part of the review shall identify employees who have
3127	driven personal vehicles extensively on state business in the
3128	past fiscal year. The purpose of this review is to determine
3129	whether it would be cost-effective to provide state motor
3130	vehicles to such employees. In making this determination, the
3131	inspector general shall use the break-even mileage criteria
3132	developed by the Department of Management Services. A copy of
3133	the review shall be presented to the Office of Program Policy
3134	Analysis andGovernment Accountability.
3135	Section 82. Paragraphs (d) and (e) of subsection (4) of
3136	section 288.1224, Florida Statutes, are amended to read:
3137	288.1224 Powers and duties.--The commission:
3138	(4)
3139	(d) The plan shall include recommendations regarding
3140	specific performance standards and measurable outcomes for the
3141	commission and its direct-support organization. The commission,
3142	in consultation with the Office of Program Policy Analysis and
3143	Government Accountability, shall develop a plan for monitoring
3144	its operations to ensure that performance data are maintained
3145	and supported by records of the organization.
3146	(e) Prior to the 2003 Regular Session of the Legislature,
3147	the Office of Program Policy Analysis and Government
3148	Accountability shall conduct a review of, and prepare a report
3149	on, the Florida Commission on Tourism and its direct-support
3150	organization. The review shall be comprehensive in its scope,
3151	but, at a minimum, must be conducted in such a manner as to
3152	specifically determine:
3153	1. The progress toward achieving the established outcomes.
3154	2. The circumstances contributing to the organization's
3155	ability to achieve, not achieve, or exceed its established
3156	outcomes.
3157	3. Whether it would be sound public policy to continue or
3158	discontinue funding the organization, and the consequences of
3159	discontinuing the organization.
3160
3161	The report shall be submitted by January 1, 2003, to the
3162	President of the Senate, the Speaker of the House of
3163	Representatives, the Senate Minority Leader, and the House
3164	Minority Leader.
3165	Section 83. Subsection (6) of section 288.1226, Florida
3166	Statutes, is amended to read:
3167	288.1226 Florida Tourism Industry Marketing Corporation;
3168	use of property; board of directors; duties; audit.--
3169	(6) ANNUAL AUDIT.--The corporation shall provide for an
3170	annual financial audit in accordance with s. 215.981. The annual
3171	audit report shall be submitted to the Auditor General; the
3172	Office of Policy Analysis and Government Accountability;and the
3173	Office of Tourism, Trade, and Economic Development for review.
3174	The Office of Program Policy Analysis andGovernment
3175	Accountability and;the Office of Tourism, Trade, and Economic
3176	Development; and the Auditor Generalhave the authority to
3177	require and receive from the corporation or from its independent
3178	auditor any detail or supplemental data relative to the
3179	operation of the corporation. The Office of Tourism, Trade, and
3180	Economic Development shall annually certify whether the
3181	corporation is operating in a manner and achieving the
3182	objectives that are consistent with the policies and goals of
3183	the commission and its long-range marketing plan. The identity
3184	of a donor or prospective donor to the corporation who desires
3185	to remain anonymous and all information identifying such donor
3186	or prospective donor are confidential and exempt from the
3187	provisions of s. 119.07(1) and s. 24(a), Art. I of the State
3188	Constitution. Such anonymity shall be maintained in the
3189	auditor's report.
3190	Section 84. Subsection (2) of section 288.1227, Florida
3191	Statutes, is amended to read:
3192	288.1227 Annual report of the Florida Commission on
3193	Tourism; audits.--
3194	(2) The Office of Government AccountabilityAuditor
3195	General may, pursuant to the direction of the Auditor General
3196	his or her own authorityor at the direction of the Legislative
3197	Auditing Committee, conduct an audit of the commission or its
3198	direct-support organization.
3199	Section 85. Section 288.7011, Florida Statutes, is amended
3200	to read:
3201	288.7011 Assistance to certified development
3202	corporation.--The Office of Tourism, Trade, and Economic
3203	Development is authorized to enter into contracts with a
3204	nonprofit, statewide development corporation certified pursuant
3205	to s. 503 of the Small Business Investment Act of 1958, as
3206	amended, to permit such corporation to locate and contract for
3207	administrative and technical staff assistance and support,
3208	including, without limitation, assistance to the development
3209	corporation in the packaging and servicing of loans for the
3210	purpose of stimulating and expanding the availability of private
3211	equity capital and long-term loans to small businesses. Such
3212	assistance and support will cease when the corporation has
3213	received state support in an amount the equivalent of $250,000
3214	per year over a 5-year period beginning July 1, 1997. Any
3215	contract between the office and such corporation shall specify
3216	that the records of the corporation must be available for audit
3217	by the office and by the Office of Government Accountability
3218	Auditor General.
3219	Section 86. Subsection (10) of section 288.7091, Florida
3220	Statutes, is amended to read:
3221	288.7091 Duties of the Florida Black Business Investment
3222	Board, Inc.--The Florida Black Business Investment Board, Inc.,
3223	shall:
3224	(10) Annually, provide for a financial audit as defined in
3225	s. 11.45 of its accounts and records by an independent certified
3226	public accountant. The audit report shall be filed within 12
3227	months after the end of the fiscal year to the Governor, the
3228	President of the Senate, the Speaker of the House of
3229	Representatives, and the Office of Government Accountability
3230	Auditor General.
3231	Section 87. Subsection (8) of section 288.7092, Florida
3232	Statutes, is amended to read:
3233	288.7092 Return on investment from activities of the
3234	corporation.--
3235	(8) The corporation, in consultation with the Office of
3236	Program Policy Analysis andGovernment Accountability, shall
3237	hire a private accounting firm or economic analysis firm to
3238	develop the methodology for establishing and reporting return on
3239	investment and in-kind contributions as described in this
3240	section. The Office of Program Policy Analysis andGovernment
3241	Accountability shall review and offer feedback on the
3242	methodology before it is implemented. The private accounting
3243	firm or economic analysis firm shall certify whether the
3244	applicable statements in the annual report comply with this
3245	section.
3246	Section 88. Subsection (8) of section 288.90151, Florida
3247	Statutes, is amended to read:
3248	288.90151 Return on investment from activities of
3249	Enterprise Florida, Inc.--
3250	(8) Enterprise Florida, Inc., in consultation with the
3251	Office of Program Policy Analysis andGovernment Accountability,
3252	shall hire a private accounting firm to develop the methodology
3253	for establishing and reporting return-on-investment and in-kind
3254	contributions as described in this section and to develop,
3255	analyze, and report on the results of the customer-satisfaction
3256	survey. The Office of Program Policy Analysis andGovernment
3257	Accountability shall review and offer feedback on the
3258	methodology before it is implemented. The private accounting
3259	firm shall certify whether the applicable statements in the
3260	annual report comply with this subsection.
3261	Section 89. Paragraphs (a) and (c) of subsection (4) of
3262	section 288.905, Florida Statutes, are amended to read:
3263	288.905 Duties of the board of directors of Enterprise
3264	Florida, Inc.--
3265	(4)(a) The strategic plan shall also include
3266	recommendations regarding specific performance standards and
3267	measurable outcomes. Enterprise Florida, Inc., in consultation
3268	with the Office of Tourism, Trade, and Economic Development and
3269	the Office of Program Policy Analysis andGovernment
3270	Accountability, shall establish performance-measure outcomes for
3271	Enterprise Florida, Inc., and its boards and advisory
3272	committees. Enterprise Florida, Inc., in consultation with the
3273	Office of Tourism, Trade, and Economic Development and the
3274	Office of Program Policy Analysis andGovernment Accountability,
3275	shall develop a plan for monitoring its operations to ensure
3276	that performance data are maintained and supported by records of
3277	the organization. On a biennial basis, Enterprise Florida, Inc.,
3278	in consultation with the Office of Tourism, Trade, and Economic
3279	Development and the Office of Program Policy Analysis and
3280	Government Accountability, shall review the performance-measure
3281	outcomes for Enterprise Florida, Inc., and its boards, and make
3282	any appropriate modifications to them. In developing measurable
3283	objectives and performance outcomes, Enterprise Florida, Inc.,
3284	shall consider the effect of its programs, activities, and
3285	services on its client population. Enterprise Florida, Inc.,
3286	shall establish standards such as job growth among client firms,
3287	growth in the number and strength of businesses within targeted
3288	sectors, client satisfaction, including the satisfaction of its
3289	local and regional economic development partners, businesses
3290	retained and recruited statewide and within rural and urban core
3291	communities, employer wage growth, and increased export sales
3292	among client companies to use in evaluating performance toward
3293	accomplishing the mission of Enterprise Florida, Inc.
3294	(c) Prior to the 2002 Regular Session of the Legislature,
3295	the Office of Program Policy Analysis and Government
3296	Accountability shall conduct a review of Enterprise Florida,
3297	Inc., and its boards and shall submit a report by January 1,
3298	2002, to the President of the Senate, the Speaker of the House
3299	of Representatives, the Senate Minority Leader, and the House
3300	Minority Leader. The review shall be comprehensive in its scope,
3301	but, at a minimum, must be conducted in such a manner as to
3302	specifically determine:
3303	1. The progress towards achieving the established
3304	outcomes.
3305	2. The circumstances contributing to the organization's
3306	ability to achieve, not achieve, or exceed its established
3307	outcomes.
3308	3. Whether it would be sound public policy to continue or
3309	discontinue funding the organization, and the consequences of
3310	discontinuing the organization.
3311	Section 90. Subsection (7) of section 288.906, Florida
3312	Statutes, is amended to read:
3313	288.906 Annual report of Enterprise Florida, Inc.; audits;
3314	confidentiality.--Prior to December 1 of each year, Enterprise
3315	Florida, Inc., shall submit to the Governor, the President of
3316	the Senate, the Speaker of the House of Representatives, the
3317	Senate Minority Leader, and the House Minority Leader a complete
3318	and detailed report including, but not limited to:
3319	(7) An annual compliance and financial audit of accounts
3320	and records by an independent certified public accountant at the
3321	end of its most recent fiscal year performed in accordance with
3322	rules adopted by the Office of Government AccountabilityAuditor
3323	General.
3324
3325	The detailed report required by this subsection shall also
3326	include the information identified in subsections (1)-(7), if
3327	applicable, for any board established within the corporate
3328	structure of Enterprise Florida, Inc.
3329	Section 91. Subsection (1) of section 288.9517, Florida
3330	Statutes, is amended to read:
3331	288.9517 Audits; confidentiality.--
3332	(1) The Auditor General and the director of the Office of
3333	Program Policy Analysis andGovernment Accountability may,
3334	pursuant to the direction of the Auditor Generaltheir own
3335	authorityor at the direction of the Legislative Auditing
3336	Committee, conduct an audit or examination of the technology
3337	development board or the programs or entities created by the
3338	board. The audit, examination, or report may not reveal the
3339	identity of any person who has anonymously made a donation to
3340	the board pursuant to subsection (2).
3341	Section 92. Paragraph (c) of subsection (4) of section
3342	288.9604, Florida Statutes, is amended to read:
3343	288.9604 Creation of the authority.--
3344	(4)
3345	(c) The directors of the corporation shall annually elect
3346	one of their members as chair and one as vice chair. The
3347	corporation may employ a president, technical experts, and such
3348	other agents and employees, permanent and temporary, as it
3349	requires and determine their qualifications, duties, and
3350	compensation. For such legal services as it requires, the
3351	corporation may employ or retain its own counsel and legal
3352	staff. The corporation shall file with the governing body of
3353	each public agency with which it has entered into an interlocal
3354	agreement and with the Governor, the Speaker of the House of
3355	Representatives, the President of the Senate, the Minority
3356	Leaders of the Senate and House of Representatives, and the
3357	Office of Government AccountabilityAuditor General, on or
3358	before 90 days after the close of the fiscal year of the
3359	corporation, a report of its activities for the preceding fiscal
3360	year, which report shall include a complete financial statement
3361	setting forth its assets, liabilities, income, and operating
3362	expenses as of the end of such fiscal year.
3363	Section 93. Subsection (6) of section 290.00689, Florida
3364	Statutes, is amended to read:
3365	290.00689 Designation of enterprise zone pilot project
3366	area.--
3367	(6) Prior to the 2004 Regular Session of the Legislature,
3368	the Office of Program Policy Analysis andGovernment
3369	Accountability shall review and evaluate the effectiveness and
3370	viability of the pilot project area created under this section,
3371	using the research design prescribed pursuant to s. 290.015. The
3372	office shall specifically evaluate whether relief from certain
3373	taxes induced new investment and development in the area;
3374	increased the number of jobs created or retained in the area;
3375	induced the renovation, rehabilitation, restoration,
3376	improvement, or new construction of businesses or housing within
3377	the area; and contributed to the economic viability and
3378	profitability of business and commerce located within the area.
3379	The office shall submit a report of its findings and
3380	recommendations to the Speaker of the House of Representatives
3381	and the President of the Senate no later than January 15, 2004.
3382	Section 94. Section 296.17, Florida Statutes, is amended
3383	to read:
3384	296.17 Audit; inspection; and standards for the home.--The
3385	home shall be open at any time to audit and inspection by the
3386	Auditor General and the Office of Program Policy Analysis and
3387	Government Accountability, as provided by law, the Department of
3388	Veterans' Affairs, the United States Department of Veterans
3389	Affairs, and to any other audits or inspections as required by
3390	law to maintain appropriate standards in the home. The standards
3391	that the department shall use to regulate the operation of the
3392	home shall be those prescribed by the United States Department
3393	of Veterans Affairs, provided that where the state's standards
3394	are more restrictive, the standards of the state shall apply.
3395	Section 95. Section 296.41, Florida Statutes, is amended
3396	to read:
3397	296.41 Audit; inspection; standards for the home.--The
3398	home shall be open at any time to audit and inspection by the
3399	Auditor General and the Office of Program Policy Analysis and
3400	Government Accountability, as provided by law, the department,
3401	and the United States Department of Veterans Affairs, and to any
3402	other audits or inspections as required by law to maintain
3403	appropriate standards in the home. The standards that the
3404	department shall use to regulate the operation of the home shall
3405	be those prescribed by the United States Department of Veterans
3406	Affairs, provided that where the state's standards are more
3407	restrictive, the standards of the state shall apply.
3408	Section 96. Section 298.17, Florida Statutes, is amended
3409	to read:
3410	298.17 Appointment and duties of treasurer of district;
3411	appointment of deputies; bond of treasurer; audit of books;
3412	disbursements by warrant; form of warrant.--The board of
3413	supervisors in any district shall select and appoint some
3414	competent person, bank or trust company, organized under the
3415	laws of the state, as treasurer of such district, who shall
3416	receive and receipt for all the drainage taxes collected by the
3417	county collector or collectors, and the treasurer shall also
3418	receive and receipt for the proceeds of all tax sales made under
3419	the provisions of this chapter. Said treasurer shall receive
3420	such compensation as may be fixed by the board of supervisors.
3421	Said board of supervisors shall also have the authority to
3422	employ a fiscal agent, who shall be either a resident of the
3423	state or some corporation organized under the laws of Florida
3424	and authorized by such laws to act as such fiscal agent for
3425	municipal corporations, who shall assist in the keeping of the
3426	tax books, collections of taxes, the remitting of funds to pay
3427	maturing bonds and coupons, and perform such other service in
3428	the general management of the fiscal and clerical affairs of the
3429	district as may be determined by such board; and said board
3430	shall have the right to define the duties of such fiscal agent
3431	and fix its compensation. Said board of supervisors shall
3432	furnish the secretary and the treasurer with necessary office
3433	room, furniture, stationery, maps, plats, typewriter, and
3434	postage. The secretary and the treasurer, or either of them, may
3435	appoint, by and with the advice and consent of the board of
3436	supervisors, one or more deputies as may be necessary. Said
3437	treasurer shall give bond in such amount as shall be fixed by
3438	the board of supervisors, conditioned that the treasurer will
3439	well and truly account for and pay out, as provided by law, all
3440	moneys received by him or her as taxes from the county
3441	collector, and the proceeds from tax sales for delinquent taxes,
3442	and from any other source whatever on account or claim of said
3443	district, which bond shall be signed by at least two sureties,
3444	or by some surety or bonding company, approved and accepted by
3445	said board of supervisors, and said bond shall be in addition to
3446	the bond for proceeds of sales of bonds, which is required by s.
3447	298.47. Said bond shall be placed and remain in the custody of
3448	the president of the board of supervisors, and shall be kept
3449	separate from all papers in the custody of the secretary or
3450	treasurer. Said treasurer shall keep all funds received by him
3451	or her from any source whatever deposited at all times in some
3452	bank, banks, or trust company to be designated by the board of
3453	supervisors. All interest accruing on such funds shall, when
3454	paid, be credited to the district. The board of supervisors
3455	shall audit or have audited the books of the said treasurer of
3456	said district at least once each year and make a report thereof
3457	to the landowners at the annual meeting and publish a statement
3458	within 30 days thereafter, showing the amount of money received,
3459	the amount paid out during such year, and the amount in the
3460	treasury at the beginning and end of the year. A certified copy
3461	of said annual audit shall be filed with the Office of
3462	Government Accountabilitystate auditor. The treasurer of the
3463	district shall pay out funds of the district only on warrants
3464	issued by the district, said warrants to be signed by the
3465	president of the board of supervisors and attested by the
3466	signature of the secretary. All warrants shall be in the
3467	following form:
3468
3469	$_____ Fund _____ No. of Warrant _____
3470
3471	Treasurer of _____ Water Control District, State of
3472	Florida. Pay to _____ _____ Dollars out of the money in _____
3473	fund of _____ Water Control District. For _____
3474	By order of board of supervisors of _____ Water Control
3475	District, Florida.
3476	(President of District.)
3477
3478	Attest: (Secretary of District.)
3479	Section 97. Section 310.131, Florida Statutes, is amended
3480	to read:
3481	310.131 Assessment of percentage of gross pilotage.--The
3482	department shall assess the licensed state pilots in the
3483	respective ports of the state a percentage of the gross amount
3484	of pilotage earned by such pilots during each year, which
3485	percentage will be established by the board not to exceed 2
3486	percent, to be paid into the Professional Regulation Trust Fund
3487	by such pilots at such time and in such manner as the board
3488	prescribes or as is set forth in the General Appropriations Act.
3489	The financial records of all pilots and deputy pilots relating
3490	to pilotage are subject to audit by the department and the
3491	Office of Government AccountabilityAuditor General. The
3492	department shall by rule set a procedure for verifying the
3493	amount of pilotage at each port and may charge costs to the
3494	appropriate port if the port does not comply with such
3495	procedure.
3496	Section 98. Paragraph (d) of subsection (5) of section
3497	320.023, Florida Statutes, is amended to read:
3498	320.023 Requests to establish voluntary checkoff on motor
3499	vehicle registration application.--
3500	(5) A voluntary contribution collected and distributed
3501	under this chapter, or any interest earned from those
3502	contributions, may not be used for commercial or for-profit
3503	activities nor for general or administrative expenses, except as
3504	authorized by law.
3505	(d) Any organization subject to audit pursuant to s.
3506	215.97 shall submit an audit report in accordance with rules
3507	adoptedpromulgated by the Office of Government Accountability
3508	Auditor General. The annual attestation shall be submitted to
3509	the department for review within 9 months after the end of the
3510	organization's fiscal year.
3511	Section 99. Paragraph (e) of subsection (2), paragraph (b)
3512	of subsection (9), and paragraph (c) of subsection (20) of
3513	section 320.08058, Florida Statutes, are amended to read:
3514	320.08058 Specialty license plates.--
3515	(2) CHALLENGER LICENSE PLATES.--
3516	(e) The Office of Government AccountabilityAuditor
3517	Generalhas the authority to examine any and all records
3518	pertaining to the Astronauts Memorial Foundation, Inc., and the
3519	Technological Research and Development Authority to determine
3520	compliance with the law.
3521	(9) FLORIDA PROFESSIONAL SPORTS TEAM LICENSE PLATES.--
3522	(b) The license plate annual use fees are to be annually
3523	distributed as follows:
3524	1. Fifty-five percent of the proceeds from the Florida
3525	Professional Sports Team plate must be deposited into the
3526	Professional Sports Development Trust Fund within the Office of
3527	Tourism, Trade, and Economic Development. These funds must be
3528	used solely to attract and support major sports events in this
3529	state. As used in this subparagraph, the term “major sports
3530	events” means, but is not limited to, championship or all-star
3531	contests of Major League Baseball, the National Basketball
3532	Association, the National Football League, the National Hockey
3533	League, the men's and women's National Collegiate Athletic
3534	Association Final Four basketball championship, or a horseracing
3535	or dogracing Breeders' Cup. All funds must be used to support
3536	and promote major sporting events, and the uses must be approved
3537	by the Florida Sports Foundation.
3538	2. The remaining proceeds of the Florida Professional
3539	Sports Team license plate must be allocated to the Florida
3540	Sports Foundation, a direct-support organization of the Office
3541	of Tourism, Trade, and Economic Development. These funds must be
3542	deposited into the Professional Sports Development Trust Fund
3543	within the Office of Tourism, Trade, and Economic Development.
3544	These funds must be used by the Florida Sports Foundation to
3545	promote the economic development of the sports industry; to
3546	distribute licensing and royalty fees to participating
3547	professional sports teams; to institute a grant program for
3548	communities bidding on minor sporting events that create an
3549	economic impact for the state; to distribute funds to Florida-
3550	based charities designated by the Florida Sports Foundation and
3551	the participating professional sports teams; and to fulfill the
3552	sports promotion responsibilities of the Office of Tourism,
3553	Trade, and Economic Development.
3554	3. The Florida Sports Foundation shall provide an annual
3555	financial audit in accordance with s. 215.981 of its financial
3556	accounts and records by an independent certified public
3557	accountant pursuant to the contract established by the Office of
3558	Tourism, Trade, and Economic Development as specified in s.
3559	288.1229(5). The auditor shall submit the audit report to the
3560	Office of Tourism, Trade, and Economic Development for review
3561	and approval. If the audit report is approved, the office shall
3562	certify the audit report to the Office of Government
3563	AccountabilityAuditor Generalfor review.
3564	(20) PROTECT WILD DOLPHINS LICENSE PLATES.--
3565	(c) The Office of Government AccountabilityAuditor
3566	Generalmay examine any records of the Harbor Branch
3567	Oceanographic Institution, Inc., and any other organization that
3568	receives funds from the sale of this plate, to determine
3569	compliance with law.
3570	Section 100. Paragraph (c) of subsection (1) of section
3571	320.08062, Florida Statutes, is amended to read:
3572	320.08062 Audits and attestations required; annual use
3573	fees of specialty license plates.--
3574	(1)(c) Any organization subject to audit pursuant to s.
3575	215.97 shall submit an audit report in accordance with rules
3576	adopted%_%2%_%promulgated by the Office of Government
3577	AccountabilityAuditor General. The annual attestation shall be
3578	submitted to the department for review within 9 months after the
3579	end of the organization's fiscal year.
3580	Section 101. Paragraph (d) of subsection (5) of section
3581	322.081, Florida Statutes, is amended to read:
3582	322.081 Requests to establish voluntary check-off on
3583	driver's license application.--
3584	(5) A voluntary contribution collected and distributed
3585	under this chapter, or any interest earned from those
3586	contributions, may not be used for commercial or for-profit
3587	activities nor for general or administrative expenses, except as
3588	authorized by law.
3589	(d) Any organization subject to audit pursuant to s.
3590	215.97 shall submit an audit report in accordance with rules
3591	adoptedpromulgated by the Office of Government Accountability
3592	Auditor General. The annual attestation must be submitted to the
3593	department for review within 9 months after the end of the
3594	organization's fiscal year.
3595	Section 102. Subsection (6) of section 322.135, Florida
3596	Statutes, is amended to read:
3597	322.135 Driver's license agents.--
3598	(6) Administration of driver license services by a county
3599	tax collector as the exclusive agent of the department must be
3600	revenue neutral with no adverse state fiscal impact and with no
3601	adverse unfunded mandate to the tax collector. Toward this end,
3602	the Cost Determination and Allocation Task Force is created, to
3603	be established by July 1, 2001. The task force shall be composed
3604	of two representatives appointed by the executive director of
3605	the department, two tax collectors appointed by the president of
3606	the Florida Tax Collectors, Inc., one from a small-population
3607	county and one from a large-population county; one person
3608	appointed by the Speaker of the House of Representatives; one
3609	person appointed by the President of the Senate; and the
3610	Governor's appointee. If requested by the task force,the Auditor
3611	General must provide technical assistance. The purpose of the
3612	task force is to recommend the allocation of cost between the
3613	Department of Highway Safety and Motor Vehicles and tax
3614	collectors to administer driver license services authorized in
3615	this chapter. These recommendations must be submitted in a
3616	written report by January 1, 2002. The task force shall dissolve
3617	on January 1, 2002. The written report shall be presented to the
3618	President of the Senate, the Speaker of the House of
3619	Representatives, and the Executive Office of the Governor, and
3620	shall contain findings and determinations and related allocation
3621	recommendations dealing with costs, both construction and
3622	operating costs, of both the department and the applicable tax
3623	collectors, appropriate allocations of costs between the
3624	department and the tax collectors, and fee recommendations to
3625	assure that the fees paid for these driver license services do
3626	not result in a loss of revenue to the state in excess of costs
3627	incurred by the state.
3628	Section 103. Section 324.202, Florida Statutes, is amended
3629	to read:
3630	324.202 Seizure of motor vehicle license plates by
3631	recovery agents.--
3632	(1) The Department of Highway Safety and Motor Vehicles
3633	shall implement a pilot program using recovery agents for the
3634	seizure of license plates in Broward County, Dade County, and
3635	Hillsborough County. Licensed recovery agents and recovery
3636	agencies as described in s. 493.6101(20) and (21) may seize
3637	license plates of motor vehicles whose registrations have been
3638	suspended pursuant to s. 316.646 or s. 627.733 in such counties
3639	upon compliance with this section and rules of the Department of
3640	Highway Safety and Motor Vehicles. Upon the implementation of
3641	the vehicle information system overall reorganization to the
3642	Oracle database of driver licenses and a verification of an
3643	error rate of 2 percent or less for valid license plates seized
3644	during the period following implementation of the database, as
3645	determined by the Office of Program Policy Analysis and
3646	Government Accountability, the program shall be expanded to
3647	those counties where a majority of the governing body of the
3648	county has requested the program be implemented. The
3649	determination by the Office of Program Policy Analysis and
3650	Government Accountability shall be submitted to the Senate and
3651	the House of Representatives committees responsible for
3652	insurance and transportation issues no later than January 1,
3653	2001. The program authorizing recovery agents and agencies to
3654	seize license plates shall be repealed July 1, 2002.
3655	(2)The Department of Highway Safety and Motor Vehicles
3656	shall:
3657	(1)(a)Provide a procedure for recovery agents or recovery
3658	agencies who seize license plates pursuant to this section. This
3659	procedure shall include the development and distribution of
3660	forms and monthly renewal notices, including the name and most
3661	current address available to the department of persons not in
3662	compliance with s. 316.646 or s. 627.733.
3663	(2)(b)Provide a method for the payment of a fee of $25 to
3664	the recovery agent or recovery agency seizing an eligible
3665	license plate pursuant to this section.
3666	Section 104. Subsection (2) of section 331.419, Florida
3667	Statutes, is amended to read:
3668	331.419 Reports and audits.--
3669	(2) By September 1, 2000, the corporation, in cooperation
3670	with the Office of Program Policy Analysis and Government
3671	Accountability, shall develop a research design, including goals
3672	and measurable objectives for the corporation, which will
3673	provide the Legislature with a quantitative evaluation of the
3674	corporation. The corporation shall utilize the monitoring
3675	mechanisms and reports developed in the designs and provide
3676	these reports to the Governor, the President of the Senate, the
3677	Speaker of the House of Representatives, and the Office of
3678	Program Policy Analysis andGovernment Accountability.
3679	Section 105. Subsection (4) of section 334.0445, Florida
3680	Statutes, is amended to read:
3681	334.0445 Model career service classification and
3682	compensation plan.--
3683	(4) The department shall issue a baseline report on the
3684	performance measures outlined in subsection (3) within 30 days
3685	after implementation of this act and shall provide quarterly
3686	progress reports to the Department of Management Services, the
3687	Executive Office of the Governor, legislative appropriations
3688	committees, legislative personnel committees, the Auditor
3689	General, the Office of Program Policy Analysis andGovernment
3690	Accountability, and the affected certified bargaining unions.
3691	Such reports shall contain the mandatory measures listed in this
3692	legislation, as well as other mutually agreed-upon measures
3693	between the Department of Transportation, the Department of
3694	Management Services, the Executive Office of the Governor,
3695	legislative appropriations committees, legislative personnel
3696	committees, and the affected certified bargaining unions.
3697	Section 106. Subsection (2) of section 336.022, Florida
3698	Statutes, is amended to read:
3699	336.022 County transportation trust fund; controls and
3700	administrative remedies.--
3701	(2) The Office of Government AccountabilityAuditor
3702	Generalshall conduct an audit of each such special trust fund
3703	at such intervals of time as practicable and in accordance with
3704	s. 11.45, to assure that the surplus of the constitutional gas
3705	tax distributed to each county is being expended in accordance
3706	with law. If, as a result of an audit, the Office of Government
3707	AccountabilityAuditor Generaldetermines that a county has
3708	violated the constitutional or statutory requirements for
3709	expenditure of transportation funds, ithe or sheshall
3710	immediately notify the county. The county shall have an
3711	opportunity to respond to the auditor's report within 30 days
3712	after the date of written notification to the county. If the
3713	Office of Government AccountabilityAuditor Generalrefuses to
3714	modify or repeal itshis or herfindings, the county may have
3715	such findings reviewed pursuant to the provisions of the
3716	Administrative Procedure Act, chapter 120. If the findings of
3717	the Office of Government AccountabilityAuditor Generalare
3718	upheld after exhaustion of all administrative and legal remedies
3719	of the county, no further surplus constitutional gas tax funds
3720	in excess of funds for committed projects shall be distributed
3721	to the violating county until the county corrects the matters
3722	cited by the Office of Government AccountabilityAuditor General
3723	and such corrections have been certified by the Office of
3724	Government AccountabilityAuditor Generalas having been
3725	completed.
3726	Section 107. Subsection (7) of section 339.406, Florida
3727	Statutes, is amended to read:
3728	339.406 Contract between the department and the
3729	corporation.--The contract must provide for:
3730	(7) The authority for the department and the Office of
3731	Government AccountabilityAuditor Generalto conduct audits.
3732	Section 108. Subsection (3) of section 365.173, Florida
3733	Statutes, is amended to read:
3734	365.173 Wireless Emergency Telephone System Fund.--
3735	(3) The Office of Government AccountabilityAuditor
3736	Generalshall annually audit the fund to ensure that moneys in
3737	the fund are being managed in accordance with this section and
3738	s. 365.172. The Office of Government AccountabilityAuditor
3739	Generalshall provide a report of the annual audit to the board.
3740	Section 109. Subsection (3) of section 373.45926, Florida
3741	Statutes, is amended to read:
3742	373.45926 Everglades Trust Fund; allocation of revenues
3743	and expenditure of funds for conservation and protection of
3744	natural resources and abatement of water pollution.--
3745	(3) The South Florida Water Management District shall
3746	furnish, on a quarterly basis, a detailed copy of its
3747	expenditures from the Everglades Trust Fund to the Governor, the
3748	President of the Senate, and the Speaker of the House of
3749	Representatives, and shall make copies available to the public.
3750	The information shall be provided in a format approved by the
3751	Joint Legislative Committee on Everglades Oversight. At the
3752	direction of the Joint Legislative Committee on Everglades
3753	Oversight, an audit may be made from time to time by the Office
3754	of Government AccountabilityAuditor General, and such audit
3755	shall be within the authority of said Office of Government
3756	AccountabilityAuditor Generalto make.
3757	Section 110. Paragraph (c) of subsection (3) of section
3758	373.4595, Florida Statutes, is amended to read:
3759	373.4595 Lake Okeechobee Protection Program.--
3760	(3) LAKE OKEECHOBEE PROTECTION PROGRAM.--A protection
3761	program for Lake Okeechobee that achieves phosphorus load
3762	reductions for Lake Okeechobee shall be immediately implemented
3763	as specified in this subsection. The program shall address the
3764	reduction of phosphorus loading to the lake from both internal
3765	and external sources. Phosphorus load reductions shall be
3766	achieved through a phased program of implementation. Initial
3767	implementation actions shall be technology-based, based upon a
3768	consideration of both the availability of appropriate technology
3769	and the cost of such technology, and shall include phosphorus
3770	reduction measures at both the source and the regional level.
3771	The initial phase of phosphorus load reductions shall be based
3772	upon the district's Technical Publication 81-2 and the
3773	district's WOD program, with subsequent phases of phosphorus
3774	load reductions based upon the total maximum daily loads
3775	established in accordance with s. 403.067. In the development
3776	and administration of the Lake Okeechobee Protection Program,
3777	the coordinating agencies shall maximize opportunities provided
3778	by federal cost-sharing programs and opportunities for
3779	partnerships with the private sector.
3780	(c) Lake Okeechobee Watershed Phosphorus Control
3781	Program.--The Lake Okeechobee Watershed Phosphorus Control
3782	Program is designed to be a multifaceted approach to reducing
3783	phosphorus loads by improving the management of phosphorus
3784	sources within the Lake Okeechobee watershed through continued
3785	implementation of existing regulations and best management
3786	practices, development and implementation of improved best
3787	management practices, improvement and restoration of the
3788	hydrologic function of natural and managed systems, and
3789	utilization of alternative technologies for nutrient reduction.
3790	The coordinating agencies shall facilitate the application of
3791	federal programs that offer opportunities for water quality
3792	treatment, including preservation, restoration, or creation of
3793	wetlands on agricultural lands.
3794	1. Agricultural nonpoint source best management practices,
3795	developed in accordance with s. 403.067 and designed to achieve
3796	the objectives of the Lake Okeechobee Protection Program, shall
3797	be implemented on an expedited basis. By March 1, 2001, the
3798	coordinating agencies shall develop an interagency agreement
3799	pursuant to ss. 373.046 and 373.406(5) that assures the
3800	development of best management practices that complement
3801	existing regulatory programs and specifies how those best
3802	management practices are implemented and verified. The
3803	interagency agreement shall address measures to be taken by the
3804	coordinating agencies during any best management practice
3805	reevaluation performed pursuant to sub-subparagraph d. The
3806	department shall use best professional judgment in making the
3807	initial determination of best management practice effectiveness.
3808	a. As provided in s. 403.067(7)(d), by October 1, 2000,
3809	the Department of Agriculture and Consumer Services, in
3810	consultation with the department, the district, and affected
3811	parties, shall initiate rule development for interim measures,
3812	best management practices, conservation plans, nutrient
3813	management plans, or other measures necessary for Lake
3814	Okeechobee phosphorus load reduction. The rule shall include
3815	thresholds for requiring conservation and nutrient management
3816	plans and criteria for the contents of such plans. Development
3817	of agricultural nonpoint source best management practices shall
3818	initially focus on those priority basins listed in subparagraph
3819	(b)1. The Department of Agriculture and Consumer Services, in
3820	consultation with the department, the district, and affected
3821	parties, shall conduct an ongoing program for improvement of
3822	existing and development of new interim measures or best
3823	management practices for the purpose of adoption of such
3824	practices by rule.
3825	b. Where agricultural nonpoint source best management
3826	practices or interim measures have been adopted by rule of the
3827	Department of Agriculture and Consumer Services, the owner or
3828	operator of an agricultural nonpoint source addressed by such
3829	rule shall either implement interim measures or best management
3830	practices or demonstrate compliance with the district's WOD
3831	program by conducting monitoring prescribed by the department or
3832	the district. Owners or operators of agricultural nonpoint
3833	sources who implement interim measures or best management
3834	practices adopted by rule of the Department of Agriculture and
3835	Consumer Services shall be subject to the provisions of s.
3836	403.067(7). The Department of Agriculture and Consumer Services,
3837	in cooperation with the department and the district, shall
3838	provide technical and financial assistance for implementation of
3839	agricultural best management practices, subject to the
3840	availability of funds.
3841	c. The district or department shall conduct monitoring at
3842	representative sites to verify the effectiveness of agricultural
3843	nonpoint source best management practices.
3844	d. Where water quality problems are detected for
3845	agricultural nonpoint sources despite the appropriate
3846	implementation of adopted best management practices, the
3847	Department of Agriculture and Consumer Services, in consultation
3848	with the other coordinating agencies and affected parties, shall
3849	institute a reevaluation of the best management practices and
3850	make appropriate changes to the rule adopting best management
3851	practices.
3852	2. Nonagricultural nonpoint source best management
3853	practices, developed in accordance with s. 403.067 and designed
3854	to achieve the objectives of the Lake Okeechobee Protection
3855	Program, shall be implemented on an expedited basis. By March 1,
3856	2001, the department and the district shall develop an
3857	interagency agreement pursuant to ss. 373.046 and 373.406(5)
3858	that assures the development of best management practices that
3859	complement existing regulatory programs and specifies how those
3860	best management practices are implemented and verified. The
3861	interagency agreement shall address measures to be taken by the
3862	department and the district during any best management practice
3863	reevaluation performed pursuant to sub-subparagraph d.
3864	a. The department and the district are directed to work
3865	with the University of Florida's Institute of Food and
3866	Agricultural Sciences to develop appropriate nutrient
3867	application rates for all nonagricultural soil amendments in the
3868	watershed. As provided in s. 403.067(7)(c), by January 1, 2001,
3869	the department, in consultation with the district and affected
3870	parties, shall develop interim measures, best management
3871	practices, or other measures necessary for Lake Okeechobee
3872	phosphorus load reduction. Development of nonagricultural
3873	nonpoint source best management practices shall initially focus
3874	on those priority basins listed in subparagraph (b)1. The
3875	department, the district, and affected parties shall conduct an
3876	ongoing program for improvement of existing and development of
3877	new interim measures or best management practices. The district
3878	shall adopt technology-based standards under the district's WOD
3879	program for nonagricultural nonpoint sources of phosphorus.
3880	b. Where nonagricultural nonpoint source best management
3881	practices or interim measures have been developed by the
3882	department and adopted by the district, the owner or operator of
3883	a nonagricultural nonpoint source shall implement interim
3884	measures or best management practices and be subject to the
3885	provisions of s. 403.067(7). The department and district shall
3886	provide technical and financial assistance for implementation of
3887	nonagricultural nonpoint source best management practices,
3888	subject to the availability of funds.
3889	c. The district or the department shall conduct monitoring
3890	at representative sites to verify the effectiveness of
3891	nonagricultural nonpoint source best management practices.
3892	d. Where water quality problems are detected for
3893	nonagricultural nonpoint sources despite the appropriate
3894	implementation of adopted best management practices, the
3895	department and the district shall institute a reevaluation of
3896	the best management practices.
3897	3. The provisions of subparagraphs 1. and 2. shall not
3898	preclude the department or the district from requiring
3899	compliance with water quality standards or with current best
3900	management practices requirements set forth in any applicable
3901	regulatory program authorized by law for the purpose of
3902	protecting water quality. Additionally, subparagraphs 1. and 2.
3903	are applicable only to the extent that they do not conflict with
3904	any rules promulgated by the department that are necessary to
3905	maintain a federally delegated or approved program.
3906	4. Projects which reduce the phosphorus load originating
3907	from domestic wastewater systems within the Lake Okeechobee
3908	watershed shall be given funding priority in the department's
3909	revolving loan program under s. 403.1835. The department shall
3910	coordinate and provide assistance to those local governments
3911	seeking financial assistance for such priority projects.
3912	5. Projects that make use of private lands, or lands held
3913	in trust for Indian tribes, to reduce nutrient loadings or
3914	concentrations within a basin by one or more of the following
3915	methods: restoring the natural hydrology of the basin, restoring
3916	wildlife habitat or impacted wetlands, reducing peak flows after
3917	storm events, increasing aquifer recharge, or protecting range
3918	and timberland from conversion to development, are eligible for
3919	grants available under this section from the coordinating
3920	agencies. For projects of otherwise equal priority, special
3921	funding priority will be given to those projects that make best
3922	use of the methods outlined above that involve public-private
3923	partnerships or that obtain federal match money. Preference
3924	ranking above the special funding priority will be given to
3925	projects located in a rural area of critical economic concern
3926	designated by the Governor. Grant applications may be submitted
3927	by any person or tribal entity, and eligible projects may
3928	include, but are not limited to, the purchase of conservation
3929	and flowage easements, hydrologic restoration of wetlands,
3930	creating treatment wetlands, development of a management plan
3931	for natural resources, and financial support to implement a
3932	management plan.
3933	6.a. The department shall require all entities disposing
3934	of domestic wastewater residuals within the Lake Okeechobee
3935	watershed and the remaining areas of Okeechobee, Glades, and
3936	Hendry Counties to develop and submit to the department an
3937	agricultural use plan that limits applications based upon
3938	phosphorus loading. By July 1, 2005, phosphorus concentrations
3939	originating from these application sites shall not exceed the
3940	limits established in the district's WOD program.
3941	b. Private and government-owned utilities within Monroe,
3942	Dade, Broward, Palm Beach, Martin, St. Lucie, Indian River,
3943	Okeechobee, Highlands, Hendry, and Glades Counties that dispose
3944	of wastewater residual sludge from utility operations and septic
3945	removal by land spreading in the Lake Okeechobee watershed may
3946	use a line item on local sewer rates to cover wastewater
3947	residual treatment and disposal if such disposal and treatment
3948	is done by approved alternative treatment methodology at a
3949	facility located within the areas designated by the Governor as
3950	rural areas of critical economic concern pursuant to s.
3951	288.0656. This additional line item is an environmental
3952	protection disposal fee above the present sewer rate and shall
3953	not be considered a part of the present sewer rate to customers,
3954	notwithstanding provisions to the contrary in chapter 367. The
3955	fee shall be established by the county commission or its
3956	designated assignee in the county in which the alternative
3957	method treatment facility is located. The fee shall be
3958	calculated to be no higher than that necessary to recover the
3959	facility's prudent cost of providing the service. Upon request
3960	by an affected county commission, the Florida Public Service
3961	Commission will provide assistance in establishing the fee.
3962	Further, for utilities and utility authorities that use the
3963	additional line item environmental protection disposal fee, such
3964	fee shall not be considered a rate increase under the rules of
3965	the Public Service Commission and shall be exempt from such
3966	rules. Utilities using the provisions of this section may
3967	immediately include in their sewer invoicing the new
3968	environmental protection disposal fee. Proceeds from this
3969	environmental protection disposal fee shall be used for
3970	treatment and disposal of wastewater residuals, including any
3971	treatment technology that helps reduce the volume of residuals
3972	that require final disposal, but such proceeds shall not be used
3973	for transportation or shipment costs for disposal or any costs
3974	relating to the land application of residuals in the Lake
3975	Okeechobee watershed.
3976	c. No less frequently than once every 3 years, the Florida
3977	Public Service Commission or the county commission through the
3978	services of an independent auditor shall perform a financial
3979	audit of all facilities receiving compensation from an
3980	environmental protection disposal fee. The Florida Public
3981	Service Commission or the county commission through the services
3982	of an independent auditor shall also perform an audit of the
3983	methodology used in establishing the environmental protection
3984	disposal fee. The Florida Public Service Commission or the
3985	county commission shall, within 120 days after completion of an
3986	audit, file the audit report with the President of the Senate
3987	and the Speaker of the House of Representatives and shall
3988	provide copies to the county commissions of the counties set
3989	forth in sub-subparagraph b. The books and records of any
3990	facilities receiving compensation from an environmental
3991	protection disposal fee shall be open to the Florida Public
3992	Service Commission and the Office of Government Accountability
3993	Auditor Generalfor review upon request.
3994	7. The Department of Health shall require all entities
3995	disposing of septage within the Lake Okeechobee watershed and
3996	the remaining areas of Okeechobee, Glades, and Hendry Counties
3997	to develop and submit to that agency, by July 1, 2003, an
3998	agricultural use plan that limits applications based upon
3999	phosphorus loading. By July 1, 2005, phosphorus concentrations
4000	originating from these application sites shall not exceed the
4001	limits established in the district's WOD program.
4002	8. The Department of Agriculture and Consumer Services
4003	shall initiate rulemaking requiring entities within the Lake
4004	Okeechobee watershed and the remaining areas of Okeechobee,
4005	Glades, and Hendry Counties which land-apply animal manure to
4006	develop conservation or nutrient management plans that limit
4007	application, based upon phosphorus loading. Such rules may
4008	include criteria and thresholds for the requirement to develop a
4009	conservation or nutrient management plan, requirements for plan
4010	approval, and recordkeeping requirements.
4011	9. Prior to authorizing a discharge into works of the
4012	district, the district shall require responsible parties to
4013	demonstrate that proposed changes in land use will not result in
4014	increased phosphorus loading over that of existing land uses.
4015	10. The district, the department, or the Department of
4016	Agriculture and Consumer Services, as appropriate, shall
4017	implement those alternative nutrient reduction technologies
4018	determined to be feasible pursuant to subparagraph (d)6.
4019	Section 111. Paragraph (a) of subsection (6) of section
4020	373.536, Florida Statutes, is amended to read:
4021	373.536 District budget and hearing thereon.--
4022	(6) FINAL BUDGET; ANNUAL AUDIT; CAPITAL IMPROVEMENTS PLAN;
4023	WATER RESOURCE DEVELOPMENT WORK PROGRAM.--
4024	(a) Each district must, by the date specified for each
4025	item, furnish copies of the following documents to the Governor,
4026	the President of the Senate, the Speaker of the House of
4027	Representatives, the chairs of all legislative committees and
4028	subcommittees having substantive or fiscal jurisdiction over the
4029	districts, as determined by the President of the Senate or the
4030	Speaker of the House of Representatives as applicable, the
4031	secretary of the department, and the governing board of each
4032	county in which the district has jurisdiction or derives any
4033	funds for the operations of the district:
4034	1. The adopted budget, to be furnished within 10 days
4035	after its adoption.
4036	2. A financial audit of its accounts and records, to be
4037	furnished within 10 days after its acceptance by the governing
4038	board. The audit must be conducted in accordance with the
4039	provisions of s. 11.45 and the rules adopted thereunder. In
4040	addition to the entities named above, the district must provide
4041	a copy of the audit to the Office of Government Accountability
4042	Auditor Generalwithin 10 days after its acceptance by the
4043	governing board.
4044	3. A 5-year capital improvements plan, to be furnished
4045	within 45 days after the adoption of the final budget. The plan
4046	must include expected sources of revenue for planned
4047	improvements and must be prepared in a manner comparable to the
4048	fixed capital outlay format set forth in s. 216.043.
4049	4. A 5-year water resource development work program to be
4050	furnished within 45 days after the adoption of the final budget.
4051	The program must describe the district's implementation strategy
4052	for the water resource development component of each approved
4053	regional water supply plan developed or revised under s.
4054	373.0361. The work program must address all the elements of the
4055	water resource development component in the district's approved
4056	regional water supply plans. Within 45 days after its submittal,
4057	the department shall review the proposed work program and submit
4058	its findings, questions, and comments to the district. The
4059	review must include a written evaluation of the program's
4060	consistency with the furtherance of the district's approved
4061	regional water supply plans, and the adequacy of proposed
4062	expenditures. As part of the review, the department shall give
4063	interested parties the opportunity to provide written comments
4064	on each district's proposed work program. Within 60 days after
4065	receipt of the department's evaluation, the governing board
4066	shall state in writing to the department which changes
4067	recommended in the evaluation it will incorporate into its work
4068	program or specify the reasons for not incorporating the
4069	changes. The department shall include the district's responses
4070	in a final evaluation report and shall submit a copy of the
4071	report to the Governor, the President of the Senate, and the
4072	Speaker of the House of Representatives.
4073	Section 112. Paragraph (c) of subsection (6) of section
4074	403.1835, Florida Statutes, is amended to read:
4075	403.1835 Water pollution control financial assistance.--
4076	(6) Prior to approval of financial assistance, the
4077	applicant shall:
4078	(c) Provide assurance that records will be kept using
4079	generally accepted accounting principles and that the
4080	department, the Office of Government AccountabilityAuditor
4081	General, or their agents will have access to all records
4082	pertaining to the financial assistance provided.
4083	Section 113. Paragraph (d) of subsection (11) of section
4084	403.8532, Florida Statutes, is amended to read:
4085	403.8532 Drinking water state revolving loan fund; use;
4086	rules.--
4087	(11) Prior to approval of a loan, the local government or
4088	public water system shall, at a minimum:
4089	(d) Provide assurance that records will be kept using
4090	generally accepted accounting principles and that the department
4091	or its agents and the Office of Government Accountability
4092	Auditor Generalwill have access to all records pertaining to
4093	the loan.
4094	Section 114. Subsection (17) of section 409.2563, Florida
4095	Statutes, is amended to read:
4096	409.2563 Administrative establishment of child support
4097	obligations.--
4098	(17) EVALUATION.--
4099	(a) For the purpose of identifying measurable outcomes and
4100	evaluating the administrative process created by this section, a
4101	study area shall be established. The study area must be located
4102	in a county selected by the Department of Revenue having a
4103	population of fewer than 500,000, in which the Title IV-D
4104	caseload did not exceed 20,000 cases, and the obligation rate
4105	was approximately 65 percent at the end of the 1999-2000 fiscal
4106	year. The Department of Revenue shall develop measurable
4107	outcomes that at a minimum consist of the department's support
4108	order establishment performance measures that are applicable to
4109	the administrative process, a measure of the effectiveness of
4110	the administrative process in establishing support orders as
4111	compared to the judicial process, and a measure of the cost
4112	efficiency of the administrative process as compared to the
4113	judicial process. The department shall use the procedures of
4114	this section to establish support obligations in Title IV-D
4115	cases on behalf of custodial parents or caretaker relatives
4116	residing in the county selected for the study area. By June 30,
4117	2002, the Department of Revenue shall submit a report on the
4118	implementation of the administrative process in the study area
4119	to the Governor and Cabinet, the President of the Senate, and
4120	the Speaker of the House of Representatives. The Office of
4121	Program Policy Analysis andGovernment Accountability shall
4122	conduct an evaluation of the operation and impact of the
4123	administrative process in the study area. In evaluating the
4124	administrative process, achievement of the measurable outcomes
4125	must be considered. The Office of Program Policy Analysis and
4126	Government Accountability shall submit an evaluation report on
4127	the administrative process in the study area by June 30, 2003,
4128	which must include the findings of the evaluation and any
4129	recommendations to improve the administrative process
4130	established by this section. The department shall report to the
4131	Governor and Cabinet, the President of the Senate, and the
4132	Speaker of the House of Representatives by June 30, 2004, on the
4133	implementation and results of the procedures established by this
4134	section.
4135	(b) The Office of Program Policy Analysis andGovernment
4136	Accountability shall conduct an evaluation of the statewide
4137	implementation of the administrative process for establishing
4138	child support provided for in this section. This evaluation
4139	shall examine whether these processes have been effectively
4140	implemented and administered statewide and are operating to the
4141	benefit of the children, including, but not limited to the
4142	ability of Title IV-D parents to easily access the court system
4143	for necessary court action. The Office of Program Policy
4144	Analysis andGovernment Accountability shall submit an
4145	evaluation report on the statewide implementation of the
4146	administrative processes for establishing child support by
4147	January 31, 2005.
4148	Section 115. Subsections (12) and (13) of section 411.01,
4149	Florida Statutes, are renumbered as subsections (11) and (12),
4150	respectively, and present subsections (8) and (11) of said
4151	section are amended to read:
4152	411.01 Florida Partnership for School Readiness; school
4153	readiness coalitions.--
4154	(8) STANDARDS; OUTCOME MEASURES.--All publicly funded
4155	school readiness programs shall be required to meet the
4156	performance standards and outcome measures developed and
4157	approved by the partnership. The Office of Program Policy
4158	Analysis andGovernment Accountability shall provide
4159	consultation to the partnership in the development of the
4160	measures and standards. These performance standards and outcome
4161	measures shall be applicable on a statewide basis.
4162	(11) REPORTS.--The Office of Program Policy Analysis and
4163	Government Accountability shall assess the implementation,
4164	efficiency, and outcomes of the school readiness program and
4165	report its findings to the President of the Senate and the
4166	Speaker of the House of Representatives by January 1, 2002.
4167	Subsequent reviews shall be conducted at the direction of the
4168	Joint Legislative Auditing Committee.
4169	Section 116. Section 411.011, Florida Statutes, is amended
4170	to read:
4171	411.011 Records of children in school readiness
4172	programs.--The individual records of children enrolled in school
4173	readiness programs provided under s. 411.01, when held in the
4174	possession of the school readiness coalition or the Florida
4175	Partnership for School Readiness, are confidential and exempt
4176	from the provisions of s. 119.07 and s. 24(a), Art. I of the
4177	State Constitution. For the purposes of this section, records
4178	include assessment data, health data, records of teacher
4179	observations, and identifying data, including the child's social
4180	security number. A parent, guardian, or individual acting as a
4181	parent in the absence of a parent or guardian has the right to
4182	inspect and review the individual school readiness program
4183	record of his or her child and to obtain a copy of the record.
4184	School readiness records may be released to the United States
4185	Secretary of Education, the United States Secretary of Health
4186	and Human Services, and the Comptroller General of the United
4187	States for the purpose of federal audits; to individuals or
4188	organizations conducting studies for institutions to develop,
4189	validate, or administer assessments or improve instruction; to
4190	accrediting organizations in order to carry out their
4191	accrediting functions; to appropriate parties in connection with
4192	an emergency if the information is necessary to protect the
4193	health or safety of the student or other individuals; to the
4194	Office of Government AccountabilityAuditor Generalin
4195	connection with itshis or herofficial functions; to a court of
4196	competent jurisdiction in compliance with an order of that court
4197	pursuant to a lawfully issued subpoena; and to parties to an
4198	interagency agreement among school readiness coalitions, local
4199	governmental agencies, providers of school readiness programs,
4200	state agencies, and the Florida Partnership for School Readiness
4201	for the purpose of implementing the school readiness program.
4202	Agencies, organizations, or individuals that receive school
4203	readiness records in order to carry out their official functions
4204	must protect the data in a manner that will not permit the
4205	personal identification of students and their parents by persons
4206	other than those authorized to receive the records. This section
4207	is subject to the Open Government Sunset Review Act of 1995 in
4208	accordance with s. 119.15 and shall stand repealed on October 2,
4209	2005, unless reviewed and saved from repeal through reenactment
4210	by the Legislature.
4211	Section 117. Subsection (2) of section 411.221, Florida
4212	Statutes, is amended to read:
4213	411.221 Prevention and early assistance strategic plan;
4214	agency responsibilities.--
4215	(2) The strategic plan and subsequent plan revisions shall
4216	incorporate and otherwise utilize, to the fullest extent
4217	possible, the evaluation findings and recommendations from
4218	intraagency, independent third-party, field projects, and
4219	reports issued by the Auditor General or the Office of Program
4220	Policy Analysis andGovernment Accountability, as well as the
4221	recommendations of the State Coordinating Council for School
4222	Readiness Programs.
4223	Section 118. Subsection (1) of section 421.091, Florida
4224	Statutes, is amended to read:
4225	421.091 Financial accounting and investments; fiscal
4226	year.--
4227	(1) A complete and full financial accounting and audit in
4228	accordance with federal audit standards of public housing
4229	agencies shall be made biennially by a certified public
4230	accountant. A copy of such audit shall be filed with the
4231	governing body and with the Office of Government Accountability
4232	Auditor General.
4233	Section 119. Subsection (2) of section 427.705, Florida
4234	Statutes, is amended to read:
4235	427.705 Administration of the telecommunications access
4236	system.--
4237	(2) The administrator shall be audited annually by an
4238	independent auditing firm to assure proper management of any
4239	revenues it receives and disburses. The administrator's books
4240	and records shall be open to the commission and to the Office of
4241	Government AccountabilityAuditor Generalfor review upon
4242	request. The commission shall have the authority to establish
4243	fiscal and operational requirements for the administrator to
4244	follow in order to ensure that the administrative costs of the
4245	system are reasonable.
4246	Section 120. Section 443.1316, Florida Statutes, is
4247	amended to read:
4248	443.1316 Contract with Department of Revenue for
4249	unemployment tax collection services.--By January 1, 2001, the
4250	Agency for Workforce Innovation shall enter into a contract with
4251	the Department of Revenue which shall provide for the Department
4252	of Revenue to provide unemployment tax collection services. The
4253	Department of Revenue, in consultation with the Department of
4254	Labor and Employment Security, shall determine the number of
4255	positions needed to provide unemployment tax collection services
4256	within the Department of Revenue. The number of unemployment tax
4257	collection service positions the Department of Revenue
4258	determines are needed shall not exceed the number of positions
4259	that, prior to the contract, were authorized to the Department
4260	of Labor and Employment Security for this purpose. Upon entering
4261	into the contract with the Agency for Workforce Innovation to
4262	provide unemployment tax collection services, the number of
4263	required positions, as determined by the Department of Revenue,
4264	shall be authorized within the Department of Revenue. Beginning
4265	January 1, 2002, the Office of Program Policy Analysis and
4266	Government Accountability shall conduct a feasibility study
4267	regarding privatization of unemployment tax collection services.
4268	A report on the conclusions of this study shall be submitted to
4269	the Governor, the President of the Senate, and the Speaker of
4270	the House of Representatives. The Department of Revenue is
4271	considered to be administering a revenue law of this state when
4272	the department provides unemployment compensation tax collection
4273	services pursuant to a contract of the department with the
4274	Agency for Workforce Innovation. Sections 213.018, 213.025,
4275	213.051, 213.053, 213.055, 213.071, 213.10, 213.2201, 213.23,
4276	213.24(2), 213.27, 213.28, 213.285, 213.37, 213.50, 213.67,
4277	213.69, 213.73, 213.733, 213.74, and 213.757 apply to the
4278	collection of unemployment contributions by the Department of
4279	Revenue unless prohibited by federal law.
4280	Section 121. Subsection (6) of section 445.003, Florida
4281	Statutes, is amended to read:
4282	445.003 Implementation of the federal Workforce Investment
4283	Act of 1998.--
4284	(6) LONG-TERM CONSOLIDATION OF WORKFORCE DEVELOPMENT.--
4285	(a)Workforce Florida, Inc., may recommend workforce-
4286	related divisions, bureaus, units, programs, duties,
4287	commissions, boards, and councils that can be eliminated,
4288	consolidated, or privatized.
4289	(b) The Office of Program Policy Analysis and Government
4290	Accountability shall review the workforce development system, as
4291	established by this act. The office shall submit its final
4292	report and recommendations by December 31, 2002, to the
4293	President of the Senate and the Speaker of the House of
4294	Representatives.
4295	Section 122. Subsections (9), (10), and (11) of section
4296	445.004, Florida Statutes, are renumbered as subsections (8),
4297	(9), and (10), respectively, and present subsections (8) and (9)
4298	of said section are amended to read:
4299	445.004 Workforce Florida, Inc.; creation; purpose;
4300	membership; duties and powers.--
4301	(8) The Auditor General may, pursuant to his or her own
4302	authority or at the direction of the Legislative Auditing
4303	Committee, conduct an audit of Workforce Florida, Inc., or the
4304	programs or entities created by Workforce Florida, Inc. The
4305	Office of Program Policy Analysis and Government Accountability,
4306	pursuant to its authority or at the direction of the Legislative
4307	Auditing Committee, may review the systems and controls related
4308	to performance outcomes and quality of services of Workforce
4309	Florida, Inc.
4310	(8)(9)Workforce Florida, Inc., in collaboration with the
4311	regional workforce boards and appropriate state agencies and
4312	local public and private service providers, and in consultation
4313	with the Office of Program Policy Analysis andGovernment
4314	Accountability, shall establish uniform measures and standards
4315	to gauge the performance of the workforce development strategy.
4316	These measures and standards must be organized into three
4317	outcome tiers.
4318	(a) The first tier of measures must be organized to
4319	provide benchmarks for systemwide outcomes. Workforce Florida,
4320	Inc., must, in collaboration with the Office of Program Policy
4321	Analysis andGovernment Accountability, establish goals for the
4322	tier-one outcomes. Systemwide outcomes may include employment in
4323	occupations demonstrating continued growth in wages; continued
4324	employment after 3, 6, 12, and 24 months; reduction in and
4325	elimination of public assistance reliance; job placement;
4326	employer satisfaction; and positive return on investment of
4327	public resources.
4328	(b) The second tier of measures must be organized to
4329	provide a set of benchmark outcomes for the initiatives of the
4330	First Jobs/First Wages Council, the Better Jobs/Better Wages
4331	Council, and the High Skills/High Wages Council and for each of
4332	the strategic components of the workforce development strategy.
4333	Cost per entered employment, earnings at placement, retention in
4334	employment, job placement, and entered employment rate must be
4335	included among the performance outcome measures.
4336	(c) The third tier of measures must be the operational
4337	output measures to be used by the agency implementing programs,
4338	and it may be specific to federal requirements. The tier-three
4339	measures must be developed by the agencies implementing
4340	programs, and Workforce Florida, Inc., may be consulted in this
4341	effort. Such measures must be reported to Workforce Florida,
4342	Inc., by the appropriate implementing agency.
4343	(d) Regional differences must be reflected in the
4344	establishment of performance goals and may include job
4345	availability, unemployment rates, average worker wage, and
4346	available employable population.
4347	(e) Job placement must be reported pursuant to s. 1008.39.
4348	Positive outcomes for providers of education and training must
4349	be consistent with ss. 1008.42 and 1008.43.
4350	(f) The uniform measures of success that are adopted by
4351	Workforce Florida, Inc., or the regional workforce boards must
4352	be developed in a manner that provides for an equitable
4353	comparison of the relative success or failure of any service
4354	provider in terms of positive outcomes.
4355	(g) By December 1 of each year, Workforce Florida, Inc.,
4356	shall provide the Legislature with a report detailing the
4357	performance of Florida's workforce development system, as
4358	reflected in the three-tier measurement system. Additionally,
4359	this report must benchmark Florida outcomes, at all tiers,
4360	against other states that collect data similarly.
4361	Section 123. Paragraph (d) of subsection (3) of section
4362	445.009, Florida Statutes, is amended to read:
4363	445.009 One-stop delivery system.--
4364	(3) Notwithstanding any other provision of law, any
4365	memorandum of understanding in effect on June 30, 2000, between
4366	a regional workforce board and the Department of Labor and
4367	Employment Security governing the delivery of workforce services
4368	shall remain in effect until September 30, 2000. Beginning
4369	October 1, 2000, regional workforce boards shall enter into a
4370	memorandum of understanding with the Agency for Workforce
4371	Innovation for the delivery of employment services authorized by
4372	the federal Wagner-Peyser Act. This memorandum of understanding
4373	must be performance based.
4374	(d) The Office of Program Policy Analysis and Government
4375	Accountability, in consultation with Workforce Florida, Inc.,
4376	shall review the delivery of employment services under the
4377	Wagner-Peyser Act and the integration of those services with
4378	other activities performed through the one-stop delivery system
4379	and shall provide recommendations to the Legislature for
4380	improving the effectiveness of the delivery of employment
4381	services in this state. The Office of Program Policy Analysis
4382	and Government Accountability shall submit a report and
4383	recommendations to the Governor, the President of the Senate,
4384	and the Speaker of the House of Representatives by December 31,
4385	2002.
4386	Section 124. Paragraph (a) of subsection (1) of section
4387	445.011, Florida Statutes, is amended to read:
4388	445.011 Workforce information systems.--
4389	(1) Workforce Florida, Inc., shall implement, subject to
4390	legislative appropriation, automated information systems that
4391	are necessary for the efficient and effective operation and
4392	management of the workforce development system. These
4393	information systems shall include, but need not be limited to,
4394	the following:
4395	(a) An integrated management system for the one-stop
4396	service delivery system, which includes, at a minimum, common
4397	registration and intake, screening for needs and benefits, case
4398	planning and tracking, training benefits management, service and
4399	training provider management, performance reporting, executive
4400	information and reporting, and customer-satisfaction tracking
4401	and reporting.
4402	1. The system should report current budgeting,
4403	expenditure, and performance information for assessing
4404	performance related to outcomes, service delivery, and financial
4405	administration for workforce programs pursuant to s. 445.004(5)
4406	and (8)(9).
4407	2. The information system should include auditable systems
4408	and controls to ensure financial integrity and valid and
4409	reliable performance information.
4410	3. The system should support service integration and case
4411	management by providing for case tracking for participants in
4412	welfare transition programs.
4413
4414	Section 125. Subsection (10) of section 446.609, Florida
4415	Statutes, is amended to read:
4416	446.609 Jobs for Florida's Graduates Act.--
4417	(10) ASSESSMENT OF PROGRAM RESULTS.--The success of the
4418	Jobs for Florida's Graduates Program shall be assessed as
4419	follows:
4420	(a) No later than November 1 of each year of the Jobs for
4421	Florida's Graduates Program, Jobs for America's Graduates, Inc.,
4422	shall conduct and deliver to the Office of Program Policy
4423	Analysis andGovernment Accountability a full review and report
4424	of the program's activities. The Office of Program Policy
4425	Analysis andGovernment Accountability shall audit and review
4426	the report and deliver the report, along with its analysis and
4427	any recommendations for expansion, curtailment, modification, or
4428	continuation, to the board not later than December 31 of the
4429	same year.
4430	(b) Beginning in the first year of the Jobs for Florida's
4431	Graduates Program, the Office of Economic and Demographic
4432	Research shall undertake, during the initial phase, an ongoing
4433	longitudinal study of participants to determine the overall
4434	efficacy of the program. The division shall transmit its
4435	findings each year to the Office of Program Policy Analysis and
4436	Government Accountability for inclusion in the report provided
4437	for in paragraph (a).
4438	Section 126. Paragraph (d) of subsection (3) and
4439	subsection (9) of section 455.32, Florida Statutes, are amended
4440	to read:
4441	455.32 Management Privatization Act.--
4442	(3) Based upon the request of any board, commission, or
4443	council, the department is authorized to contract with a
4444	corporation or other business entity to perform support services
4445	specified in the contract. The contract must be in compliance
4446	with this section and other applicable laws and must be approved
4447	by the board before the department enters into the contract. The
4448	department shall retain responsibility for any duties it
4449	currently exercises relating to its police powers and any other
4450	current duty that is not provided to the corporation by the
4451	contract. The contract shall provide, at a minimum, that:
4452	(d) The corporation keep financial and statistical
4453	information as necessary to completely disclose the financial
4454	condition and operation of the project and as requested by the
4455	Office of Program Policy Analysis and Government Accountability,
4456	the Auditor General,and the department.
4457	(9) The corporation shall provide for an annual financial
4458	audit of its financial accounts and records by an independent
4459	certified public accountant. The annual audit report shall
4460	include a management letter in accordance with s. 11.45 and a
4461	detailed supplemental schedule of expenditures for each
4462	expenditure category. The annual audit report must be submitted
4463	to the board, the department, and the Office of Government
4464	AccountabilityAuditor Generalfor review.
4465	Section 127. Paragraph (j) of subsection (3) of section
4466	471.038, Florida Statutes, is amended to read:
4467	471.038 Florida Engineers Management Corporation.--
4468	(3) The Florida Engineers Management Corporation is
4469	created to provide administrative, investigative, and
4470	prosecutorial services to the board in accordance with the
4471	provisions of chapter 455 and this chapter. The management
4472	corporation may hire staff as necessary to carry out its
4473	functions. Such staff are not public employees for the purposes
4474	of chapter 110 or chapter 112, except that the board of
4475	directors and the staff are subject to the provisions of s.
4476	112.061. The provisions of s. 768.28 apply to the management
4477	corporation, which is deemed to be a corporation primarily
4478	acting as an instrumentality of the state, but which is not an
4479	agency within the meaning of s. 20.03(11). The management
4480	corporation shall:
4481	(j) Provide for an annual financial audit of its financial
4482	accounts and records by an independent certified public
4483	accountant. The annual audit report shall include a management
4484	letter in accordance with s. 11.45 and a detailed supplemental
4485	schedule of expenditures for each expenditure category. The
4486	annual audit report must be submitted to the board, the
4487	department, and the Office of Government AccountabilityAuditor
4488	Generalfor review.
4489	Section 128. Subsection (4) of section 527.22, Florida
4490	Statutes, is amended to read:
4491	527.22 Florida Propane Gas Education, Safety, and Research
4492	Council established; membership; duties and responsibilities.--
4493	(4) The council shall keep minutes, accounting records,
4494	and other records as necessary to clearly reflect all of the
4495	acts and transactions of the council and regularly report such
4496	information to the commissioner, along with such other
4497	information as the commissioner requires. All records of the
4498	council shall be kept on file with the department, and these
4499	records and other documents about matters within the
4500	jurisdiction of the council shall be subject to the review and
4501	inspection of the department's Inspector General, the Office of
4502	Government AccountabilityAuditor General, and the members of
4503	the council, or other interested parties upon request. All
4504	records of the council are subject to the provisions of s.
4505	119.07.
4506	Section 129. Paragraph (c) of subsection (2) of section
4507	550.125, Florida Statutes, is amended to read:
4508	550.125 Uniform reporting system; bond requirement.--
4509	(2)
4510	(c) The Auditor General and the Office of Program Policy
4511	Analysis and Government Accountability may, pursuant to the
4512	direction of the Auditor Generaltheir own authorityor at the
4513	direction of the Legislative Auditing Committee, audit, examine,
4514	and check the books and records of any permitholder. These audit
4515	reports shall become part of, and be maintained in, the division
4516	files.
4517	Section 130. Paragraph (d) of subsection (10) of section
4518	601.15, Florida Statutes, is amended to read:
4519	601.15 Advertising campaign; methods of conducting; excise
4520	tax; emergency reserve fund; citrus research.--
4521	(10) The powers and duties of the Department of Citrus
4522	include the following:
4523	(d) To keep books, records, and accounts of all of its
4524	activities, which books, records, and accounts shall be open to
4525	inspection, audit, and examination by the Auditor General and
4526	the Office of Program Policy Analysis andGovernment
4527	Accountability.
4528	Section 131. Subsection (2) of section 616.263, Florida
4529	Statutes, is amended to read:
4530	616.263 Annual reports of authority.--
4531	(2) The authority shall at all times maintain proper
4532	accounting systems and procedures and shall be subject to audit
4533	by the Office of Government AccountabilityAuditor General.
4534	Section 132. Subsection (5) of section 744.708, Florida
4535	Statutes, is amended to read:
4536	744.708 Reports and standards.--
4537	(5) An independent audit by a qualified certified public
4538	accountant shall be performed at least every 2 years. The audit
4539	should include an investigation into the practices of the office
4540	for managing the person and property of the wards. A copy of the
4541	report shall be submitted to the Statewide Public Guardianship
4542	Office. In addition, the office of public guardian shall be
4543	subject to audits or examinations by the Auditor General and the
4544	Office of Program Policy Analysis andGovernment Accountability
4545	pursuant to law.
4546	Section 133. Subsection (3) of section 943.25, Florida
4547	Statutes, is amended to read:
4548	943.25 Criminal justice trust funds; source of funds; use
4549	of funds.--
4550	(3) The Office of Government AccountabilityAuditor
4551	General is directed in itsher or hisaudit of courts to
4552	ascertain that such assessments have been collected and remitted
4553	and shall report to the Legislature. All such records of the
4554	courts shall be open for itsher or his inspection. The Office
4555	of Government AccountabilityAuditor Generalis further directed
4556	to conduct audits of the expenditures of the trust funds and to
4557	report to the Legislature. Such audits shall be conducted in
4558	accordance with s. 11.45.
4559	Section 134. Paragraph (a) of subsection (1) of section
4560	944.105, Florida Statutes, is amended to read:
4561	944.105 Contractual arrangements with private entities for
4562	operation and maintenance of correctional facilities and
4563	supervision of inmates.--
4564	(1) The Department of Corrections is authorized to enter
4565	into contracts with private vendors for the provision of the
4566	operation and maintenance of correctional facilities and the
4567	supervision of inmates. However, no such contract shall be
4568	entered into or renewed unless:
4569	(a) The contract offers a substantial savings to the
4570	department, as determined by the department. In determining the
4571	cost savings, the department, after consultation with the Office
4572	of Government AccountabilityAuditor General, shall calculate
4573	all the cost components that contribute to the inmate per diem,
4574	including all administrative costs associated with central and
4575	regional office administration. Services which are provided to
4576	the department by other government agencies without any direct
4577	cost to the department shall be assigned an equivalent cost and
4578	included in the per diem. The private firm shall be assessed the
4579	total annual cost to the state of monitoring the contract;
4580	Section 135. Paragraph (c) of subsection (2) of section
4581	944.512, Florida Statutes, is amended to read:
4582	944.512 State lien on proceeds from literary or other type
4583	of account of crime for which convicted.--
4584	(2) The proceeds of such account shall be distributed in
4585	the following order:
4586	(c) After payments have been made pursuant to paragraph
4587	(a) or paragraph (b), an amount equal to pay all court costs in
4588	the prosecution of the convicted felon, which shall include, but
4589	not be limited to, jury fees and expenses, court reporter fees,
4590	and reasonable per diem for the prosecuting attorneys for the
4591	state, shall go to the General Revenue Fund. Additional costs
4592	shall be assessed for the computed per capita cost of
4593	imprisonment or supervision by the state or county correctional
4594	system. Such costs shall be determined and certified by the
4595	prosecuting attorney and the imprisoning entity and subject to
4596	review by the Office of Government AccountabilityAuditor
4597	General.
4598	Section 136. Subsections (3) and (5) of section 944.719,
4599	Florida Statutes, are amended to read:
4600	944.719 Adoption of rules, monitoring, and reporting.--
4601	(3) The private vendor shall provide a work area at the
4602	private correctional facility for use by the contract monitor
4603	appointed by the department and shall provide the monitor with
4604	access to all data, reports, and other materials that the
4605	monitor,and the Auditor General, and the Office of Program
4606	Policy Analysis and Government Accountability determine are
4607	necessary to carry out monitoring and auditing responsibilities.
4608	(5) The Office of Program Policy Analysis andGovernment
4609	Accountability shall conduct a performance audit, including a
4610	review of the annual financial audit of the private entity and
4611	shall deliver a report to the Legislature by February 1 of the
4612	third year following any contract awarded by the department for
4613	the operation of a correctional facility by a private vendor.
4614	(a) The report shall determine the reasonableness of the
4615	cost analysis procedures used by the department for comparing
4616	services provided under the contract and for comparing the
4617	quality of the services provided under the contract with the
4618	costs and quality of similar services provided by the
4619	department.
4620	(b) In preparing the report, the office shall consider, in
4621	addition to other factors it determines are significant:
4622	1. The extent to which the private vendor and the
4623	department have complied with the terms of the contract and ss.
4624	944.710-944.719.
4625	2. The wages and benefits that are provided to the staff
4626	of the private correctional facility as compared to wages and
4627	benefits provided to employees of the department performing
4628	comparable tasks.
4629	Section 137. Subsections (1) and (3) of section 946.516,
4630	Florida Statutes, are amended to read:
4631	946.516 Corporation status report and annual financial
4632	audit report.--
4633	(1) The corporation shall submit to the Governor and the
4634	Legislature, on or before July 1 of each year, a report on the
4635	status of the correctional work programs, including, but not
4636	limited to, the proposed use of the profits from such programs,
4637	a breakdown of the amount of noninmate labor used, work
4638	subcontracted to other vendors, use of consultants, finished
4639	goods purchased for resale, and the number of inmates working in
4640	the correctional work programs at the time of such report. In
4641	addition, the corporation shall submit to the department, the
4642	Governor, the Legislature, and the Office of Government
4643	AccountabilityAuditor Generalan annual financial audit report
4644	and such other information as may be requested by the
4645	Legislature, together with recommendations relating to
4646	provisions for reasonable tax incentives to private enterprises
4647	which employ inmates, parolees, or former inmates who have
4648	participated in correctional work programs.
4649	(3) The corporation shall have an annual financial audit
4650	of its accounts and records by an independent certified public
4651	accountant retained by it and paid from its funds. The Auditor
4652	General or the director of the Office of Program Policy Analysis
4653	and Government Accountability may, pursuant to his or her own
4654	authority or at the direction of the Joint Legislative Auditing
4655	Committee, conduct an audit of the corporation.
4656	Section 138. Subsection (3) of section 948.15, Florida
4657	Statutes, is amended to read:
4658	948.15 Misdemeanor probation services.--
4659	(3) Any private entity providing services for the
4660	supervision of misdemeanor probationers must contract with the
4661	county in which the services are to be rendered. In a county
4662	with a population of less than 70,000, the county court judge,
4663	or the administrative judge of the county court in a county that
4664	has more than one county court judge, must approve the contract.
4665	Terms of the contract must state, but are not limited to:
4666	(a) The extent of the services to be rendered by the
4667	entity providing supervision or rehabilitation.
4668	(b) Staff qualifications and criminal record checks of
4669	staff in accordance with essential standards established by the
4670	American Correctional Association as of January 1, 1991.
4671	(c) Staffing levels.
4672	(d) The number of face-to-face contacts with the offender.
4673	(e) Procedures for handling the collection of all offender
4674	fees and restitution.
4675	(f) Procedures for handling indigent offenders which
4676	ensure placement irrespective of ability to pay.
4677	(g) Circumstances under which revocation of an offender's
4678	probation may be recommended.
4679	(h) Reporting and recordkeeping requirements.
4680	(i) Default and contract termination procedures.
4681	(j) Procedures that aid offenders with job assistance.
4682
4683	In addition, the entity shall supply the chief judge's office
4684	with a quarterly report summarizing the number of offenders
4685	supervised by the private entity, payment of the required
4686	contribution under supervision or rehabilitation, and the number
4687	of offenders for whom supervision or rehabilitation will be
4688	terminated. All records of the entity must be open to inspection
4689	upon the request of the county, the court, the Auditor General,
4690	the Office of Program Policy Analysis andGovernment
4691	Accountability, or agents thereof.
4692	Section 139. Paragraph (a) of subsection (5) of section
4693	957.07, Florida Statutes, is amended to read:
4694	957.07 Cost-saving requirements.--
4695	(5)(a) By February 1, 2002, and each year thereafter, the
4696	Prison Per-Diem Workgroup shall develop consensus per diem rates
4697	to be used when determining per diem rates of privately operated
4698	prisons. The Office of Program Policy Analysis andGovernment
4699	Accountability, the Office of the Auditor General,and the
4700	staffs of the appropriations committees of both the Senate and
4701	the House of Representatives are the principals of the
4702	workgroup. The workgroup may consult with other experts to
4703	assist in the development of the consensus per diem rates. All
4704	meetings of the workgroup shall be open to the public as
4705	provided in chapter 286.
4706	Section 140. Section 957.11, Florida Statutes, is amended
4707	to read:
4708	957.11 Evaluation of costs and benefits of contracts.--The
4709	Office of Program Policy Analysis and Government Accountability
4710	may conduct an evaluationshall develop and implement an
4711	evaluation of the costs and benefitsof each contract entered
4712	into under this chapter. This evaluation must include a
4713	comparison of the costs and benefits of constructing and
4714	operating prisons by the state versus by private contractors.
4715	The Office ofProgram Policy Analysis and Government
4716	Accountability shall also evaluate the performance of the
4717	private contractor at the end of the term of each management
4718	contract and make recommendations to the Speaker of the House of
4719	Representatives and the President of the Senate on whether to
4720	continue the contract.
4721	Section 141. Paragraph (a) of subsection (1) of section
4722	985.31, Florida Statutes, is amended to read:
4723	985.31 Serious or habitual juvenile offender.--
4724	(1) ASSESSMENT AND TREATMENT SERVICES.--Pursuant to the
4725	provisions of this chapter and the establishment of appropriate
4726	program guidelines and standards, contractual instruments, which
4727	shall include safeguards of all constitutional rights, shall be
4728	developed as follows:
4729	(a) The department shall provide for:
4730	1. The oversight of implementation of assessment and
4731	treatment approaches.
4732	2. The identification and prequalification of appropriate
4733	individuals or not-for-profit organizations, including minority
4734	individuals or organizations when possible, to provide
4735	assessment and treatment services to serious or habitual
4736	delinquent children.
4737	3. The monitoring and evaluation of assessment and
4738	treatment services for compliance with the provisions of this
4739	chapter and all applicable rules and guidelines pursuant
4740	thereto.
4741	4. The development of an annual report on the performance
4742	of assessment and treatment to be presented to the Governor, the
4743	Attorney General, the President of the Senate, the Speaker of
4744	the House of Representatives, and the Office of Government
4745	AccountabilityAuditor Generalno later than January 1 of each
4746	year.
4747	Section 142. Paragraph (a) of subsection (1) of section
4748	985.311, Florida Statutes, is amended to read:
4749	985.311 Intensive residential treatment program for
4750	offenders less than 13 years of age.--
4751	(1) ASSESSMENT AND TREATMENT SERVICES.--Pursuant to the
4752	provisions of this chapter and the establishment of appropriate
4753	program guidelines and standards, contractual instruments, which
4754	shall include safeguards of all constitutional rights, shall be
4755	developed for intensive residential treatment programs for
4756	offenders less than 13 years of age as follows:
4757	(a) The department shall provide for:
4758	1. The oversight of implementation of assessment and
4759	treatment approaches.
4760	2. The identification and prequalification of appropriate
4761	individuals or not-for-profit organizations, including minority
4762	individuals or organizations when possible, to provide
4763	assessment and treatment services to intensive offenders less
4764	than 13 years of age.
4765	3. The monitoring and evaluation of assessment and
4766	treatment services for compliance with the provisions of this
4767	chapter and all applicable rules and guidelines pursuant
4768	thereto.
4769	4. The development of an annual report on the performance
4770	of assessment and treatment to be presented to the Governor, the
4771	Attorney General, the President of the Senate, the Speaker of
4772	the House of Representatives, the Auditor General, and the
4773	Office of Program Policy Analysis andGovernment Accountability
4774	no later than January 1 of each year.
4775	Section 143. Paragraph (d) of subsection (4) of section
4776	985.412, Florida Statutes, is amended to read:
4777	985.412 Quality assurance and cost-effectiveness.--
4778	(4)
4779	(d) In collaboration with the Office of Economic and
4780	Demographic Research, and contract service providers, the
4781	department shall develop a work plan to refine the cost-
4782	effectiveness model so that the model is consistent with the
4783	performance-based program budgeting measures approved by the
4784	Legislature to the extent the department deems appropriate. The
4785	department shall notify the Office of Program Policy Analysis
4786	andGovernment Accountability of any meetings to refine the
4787	model.
4788	Section 144. Subsection (3) of section 985.416, Florida
4789	Statutes, is amended to read:
4790	985.416 Innovation zones.--The department shall encourage
4791	each of the juvenile justice circuit boards to propose at least
4792	one innovation zone within the circuit for the purpose of
4793	implementing any experimental, pilot, or demonstration project
4794	that furthers the legislatively established goals of the
4795	department. An innovation zone is a defined geographic area such
4796	as a circuit, commitment region, county, municipality, service
4797	delivery area, school campus, or neighborhood providing a
4798	laboratory for the research, development, and testing of the
4799	applicability and efficacy of model programs, policy options,
4800	and new technologies for the department.
4801	(3) Before implementing an innovation zone under this
4802	subsection, the secretary shall, in conjunction with the Office
4803	of Program Policy Analysis andGovernment Accountability,
4804	develop measurable and valid objectives for such zone within a
4805	negotiated reasonable period of time. Moneys designated for an
4806	innovation zone in one operating circuit may not be used to fund
4807	an innovation zone in another operating circuit.
4808	Section 145. Subsection (4) of section 1001.24, Florida
4809	Statutes, is amended to read:
4810	1001.24 Direct-support organization; use of property;
4811	board of directors; audit.--
4812	(4) ANNUAL AUDIT.--Each direct-support organization shall
4813	provide for an annual financial audit in accordance with s.
4814	215.981. The identity of donors who desire to remain anonymous
4815	shall be protected, and that anonymity shall be maintained in
4816	the auditor's report. All records of the organization other than
4817	the auditor's report, management letter, and any supplemental
4818	data requested by the Auditor General and the Office of Program
4819	Policy Analysis andGovernment Accountability shall be
4820	confidential and exempt from the provisions of s. 119.07(1).
4821	Section 146. Subsection (4) of section 1001.453, Florida
4822	Statutes, is amended to read:
4823	1001.453 Direct-support organization; use of property;
4824	board of directors; audit.--
4825	(4) ANNUAL AUDIT.--Each direct-support organization with
4826	more than $100,000 in expenditures or expenses shall provide for
4827	an annual financial audit of its financial statements in order
4828	to express an opinion on the fairness with which they are
4829	presented in conformance with generally accepted accounting
4830	principles. The audit isaccounts and records,to be conducted
4831	by an independent certified public accountant in accordance with
4832	rules adopted by the Office of Government AccountabilityAuditor
4833	Generalpursuant to s. 11.45(8) and the Commissioner of
4834	Education. The annual audit report shall be submitted within 9
4835	months after the fiscal year's end to the district school board
4836	and the Office of Government AccountabilityAuditor General. The
4837	Commissioner of Education, the Auditor General,and the Office
4838	of Program Policy Analysis andGovernment Accountability have
4839	the authority to require and receive from the organization or
4840	the district auditor any records relative to the operation of
4841	the organization. The identity of donors and all information
4842	identifying donors and prospective donors are confidential and
4843	exempt from the provisions of s. 119.07(1), and that anonymity
4844	shall be maintained in the auditor's report. All other records
4845	and information shall be considered public records for the
4846	purposes of chapter 119.
4847	Section 147. Paragraph (d) of subsection (3) of section
4848	1002.22, Florida Statutes, is amended to read:
4849	1002.22 Student records and reports; rights of parents and
4850	students; notification; penalty.--
4851	(3) RIGHTS OF PARENT OR STUDENT.--The parent of any
4852	student who attends or has attended any public school, area
4853	technical center, or public postsecondary educational
4854	institution shall have the following rights with respect to any
4855	records or reports created, maintained, and used by any public
4856	educational institution in the state. However, whenever a
4857	student has attained 18 years of age, or is attending a
4858	postsecondary educational institution, the permission or consent
4859	required of, and the rights accorded to, the parents of the
4860	student shall thereafter be required of and accorded to the
4861	student only, unless the student is a dependent student of such
4862	parents as defined in 26 U.S.C. s. 152 (s. 152 of the Internal
4863	Revenue Code of 1954). The State Board of Education shall adopt
4864	rules whereby parents or students may exercise these rights:
4865	(d) Right of privacy.--Every student shall have a right of
4866	privacy with respect to the educational records kept on him or
4867	her. Personally identifiable records or reports of a student,
4868	and any personal information contained therein, are confidential
4869	and exempt from the provisions of s. 119.07(1). No state or
4870	local educational agency, board, public school, technical
4871	center, or public postsecondary educational institution shall
4872	permit the release of such records, reports, or information
4873	without the written consent of the student's parent, or of the
4874	student himself or herself if he or she is qualified as provided
4875	in this subsection, to any individual, agency, or organization.
4876	However, personally identifiable records or reports of a student
4877	may be released to the following persons or organizations
4878	without the consent of the student or the student's parent:
4879	1. Officials of schools, school systems, technical
4880	centers, or public postsecondary educational institutions in
4881	which the student seeks or intends to enroll; and a copy of such
4882	records or reports shall be furnished to the parent or student
4883	upon request. 2. Other school officials, including teachers
4884	within the educational institution or agency, who have
4885	legitimate educational interests in the information contained in
4886	the records.
4887	3. The United States Secretary of Education, the Director
4888	of the National Institute of Education, the Assistant Secretary
4889	for Education, the Comptroller General of the United States, or
4890	state or local educational authorities who are authorized to
4891	receive such information subject to the conditions set forth in
4892	applicable federal statutes and regulations of the United States
4893	Department of Education, or in applicable state statutes and
4894	rules of the State Board of Education.
4895	4. Other school officials, in connection with a student's
4896	application for or receipt of financial aid.
4897	5. Individuals or organizations conducting studies for or
4898	on behalf of an institution or a board of education for the
4899	purpose of developing, validating, or administering predictive
4900	tests, administering student aid programs, or improving
4901	instruction, if such studies are conducted in such a manner as
4902	will not permit the personal identification of students and
4903	their parents by persons other than representatives of such
4904	organizations and if such information will be destroyed when no
4905	longer needed for the purpose of conducting such studies.
4906	6. Accrediting organizations, in order to carry out their
4907	accrediting functions.
4908	7. School readiness coalitions and the Florida Partnership
4909	for School Readiness in order to carry out their assigned
4910	duties.
4911	8. For use as evidence in student expulsion hearings
4912	conducted by a district school board pursuant to the provisions
4913	of chapter 120.
4914	9. Appropriate parties in connection with an emergency, if
4915	knowledge of the information in the student's educational
4916	records is necessary to protect the health or safety of the
4917	student or other individuals.
4918	10. The Auditor General and the Office of Program Policy
4919	Analysis and Government Accountability in connection with its
4920	theirofficial functions; however, except when the collection of
4921	personally identifiable information is specifically authorized
4922	by law, any data collected by the Auditor General and theOffice
4923	of Program Policy Analysis andGovernment Accountability is
4924	confidential and exempt from the provisions of s. 119.07(1) and
4925	shall be protected in such a way as will not permit the personal
4926	identification of students and their parents by other than the
4927	Auditor General, the Office of Program Policy Analysis and
4928	Government Accountability, and itstheirstaff, and such
4929	personally identifiable data shall be destroyed when no longer
4930	needed for the Auditor General's and the Office of Program
4931	Policy Analysis andGovernment Accountability's official use.
4932	11.a. A court of competent jurisdiction in compliance with
4933	an order of that court or the attorney of record pursuant to a
4934	lawfully issued subpoena, upon the condition that the student
4935	and the student's parent are notified of the order or subpoena
4936	in advance of compliance therewith by the educational
4937	institution or agency.
4938	b. A person or entity pursuant to a court of competent
4939	jurisdiction in compliance with an order of that court or the
4940	attorney of record pursuant to a lawfully issued subpoena, upon
4941	the condition that the student, or his or her parent if the
4942	student is either a minor and not attending a postsecondary
4943	educational institution or a dependent of such parent as defined
4944	in 26 U.S.C. s. 152 (s. 152 of the Internal Revenue Code of
4945	1954), is notified of the order or subpoena in advance of
4946	compliance therewith by the educational institution or agency.
4947	12. Credit bureaus, in connection with an agreement for
4948	financial aid that the student has executed, provided that such
4949	information may be disclosed only to the extent necessary to
4950	enforce the terms or conditions of the financial aid agreement.
4951	Credit bureaus shall not release any information obtained
4952	pursuant to this paragraph to any person.
4953	13. Parties to an interagency agreement among the
4954	Department of Juvenile Justice, school and law enforcement
4955	authorities, and other signatory agencies for the purpose of
4956	reducing juvenile crime and especially motor vehicle theft by
4957	promoting cooperation and collaboration, and the sharing of
4958	appropriate information in a joint effort to improve school
4959	safety, to reduce truancy and in-school and out-of-school
4960	suspensions, and to support alternatives to in-school and out-
4961	of-school suspensions and expulsions that provide structured and
4962	well-supervised educational programs supplemented by a
4963	coordinated overlay of other appropriate services designed to
4964	correct behaviors that lead to truancy, suspensions, and
4965	expulsions, and that support students in successfully completing
4966	their education. Information provided in furtherance of such
4967	interagency agreements is intended solely for use in determining
4968	the appropriate programs and services for each juvenile or the
4969	juvenile's family, or for coordinating the delivery of such
4970	programs and services, and as such is inadmissible in any court
4971	proceedings prior to a dispositional hearing unless written
4972	consent is provided by a parent or other responsible adult on
4973	behalf of the juvenile.
4974
4975	This paragraph does not prohibit any educational institution
4976	from publishing and releasing to the general public directory
4977	information relating to a student if the institution elects to
4978	do so. However, no educational institution shall release, to any
4979	individual, agency, or organization that is not listed in
4980	subparagraphs 1.-13., directory information relating to the
4981	student body in general or a portion thereof unless it is
4982	normally published for the purpose of release to the public in
4983	general. Any educational institution making directory
4984	information public shall give public notice of the categories of
4985	information that it has designated as directory information with
4986	respect to all students attending the institution and shall
4987	allow a reasonable period of time after such notice has been
4988	given for a parent or student to inform the institution in
4989	writing that any or all of the information designated should not
4990	be released.
4991	Section 148. Subsections (4) through (9) of section
4992	1002.36, Florida Statutes, are renumbered as subsections (3)
4993	through (8), respectively, and present subsection (3) of said
4994	section is amended to read:
4995	1002.36 Florida School for the Deaf and the Blind.--
4996	(3) AUDITS.--The Auditor General shall audit the Florida
4997	School for the Deaf and the Blind as provided in chapter 11.
4998	Section 149. Paragraph (d) of subsection (5) of section
4999	1002.37, Florida Statutes, is amended to read:
5000	1002.37 The Florida Virtual School.--
5001	(5) The board of trustees shall annually submit to the
5002	Governor, the Legislature, the Commissioner of Education, and
5003	the State Board of Education a complete and detailed report
5004	setting forth:
5005	(d) A copy of an annual financial audit of the accounts
5006	and records of the Florida Virtual School, conducted by an
5007	independent certified public accountant and performed in
5008	accordance with rules adopted by the Office of Government
5009	AccountabilityAuditor General.
5010	Section 150. Subsection (5) of section 1004.28, Florida
5011	Statutes, is amended to read:
5012	1004.28 Direct-support organizations; use of property;
5013	board of directors; activities; audit; facilities.--
5014	(5) ANNUAL AUDIT.--Each direct-support organization shall
5015	provide for an annual financial audit of its financial
5016	statements in order to express an opinion on the fairness with
5017	which they are presented in conformance with generally accepted
5018	accounting principles. The audit isaccounts and recordsto be
5019	conducted by an independent certified public accountant in
5020	accordance with rules adopted by the Office of Government
5021	AccountabilityAuditor Generalpursuant to s. 11.45(8) and by
5022	the university board of trustees. The annual audit report shall
5023	be submitted, within 9 months after the end of the fiscal year,
5024	to the Office of Government AccountabilityAuditor Generaland
5025	the State Board of Education for review. The State Board of
5026	Education, the university board of trustees, the Auditor
5027	General, and the Office of Program Policy Analysis and
5028	Government Accountability shall have the authority to require
5029	and receive from the organization or from its independent
5030	auditor any records relative to the operation of the
5031	organization. The identity of donors who desire to remain
5032	anonymous shall be protected, and that anonymity shall be
5033	maintained in the auditor's report. All records of the
5034	organization other than the auditor's report, management letter,
5035	and any supplemental data requested by the State Board of
5036	Education, the university board of trustees, the Auditor
5037	General, and the Office of Program Policy Analysis and
5038	Government Accountability shall be confidential and exempt from
5039	the provisions of s. 119.07(1).
5040	Section 151. Subsection (5) of section 1004.29, Florida
5041	Statutes, is amended to read:
5042	1004.29 University health services support
5043	organizations.--
5044	(5) Each university health services support organization
5045	shall provide for an annual financial audit in accordance with
5046	s. 1004.28(5). The auditor's report, management letter, and any
5047	supplemental data requested by the State Board of Education, the
5048	university board of trustees, and the Office of Government
5049	AccountabilityAuditor Generalshall be considered public
5050	records, pursuant to s. 119.07.
5051	Section 152. Paragraph (d) of subsection (2) and paragraph
5052	(b) of subsection (8) of section 1004.43, Florida Statutes, are
5053	amended to read:
5054	1004.43 H. Lee Moffitt Cancer Center and Research
5055	Institute.--There is established the H. Lee Moffitt Cancer
5056	Center and Research Institute at the University of South
5057	Florida.
5058	(2) The State Board of Education shall provide in the
5059	agreement with the not-for-profit corporation for the following:
5060	(d) Preparation of an annual financial audit of the not-
5061	for-profit corporation's accounts and records and the accounts
5062	and records of any subsidiaries to be conducted by an
5063	independent certified public accountant. The annual audit report
5064	shall include a management letter, as defined in s. 11.45, and
5065	shall be submitted to the Office of Government Accountability
5066	Auditor Generaland the State Board of Education. The State
5067	Board of Education, the Auditor General, and the Office of
5068	Program Policy Analysis andGovernment Accountability shall have
5069	the authority to require and receive from the not-for-profit
5070	corporation and any subsidiaries or from their independent
5071	auditor any detail or supplemental data relative to the
5072	operation of the not-for-profit corporation or subsidiary.
5073	(8)
5074	(b) Proprietary confidential business information is
5075	confidential and exempt from the provisions of s. 119.07(1) and
5076	s. 24(a), Art. I of the State Constitution. However, the Auditor
5077	General, the Office of Program Policy Analysis andGovernment
5078	Accountability,and the State Board of Education, pursuant to
5079	their oversight and auditing functions, must be given access to
5080	all proprietary confidential business information upon request
5081	and without subpoena and must maintain the confidentiality of
5082	information so received. As used in this paragraph, the term
5083	“proprietary confidential business information” means
5084	information, regardless of its form or characteristics, which is
5085	owned or controlled by the not-for-profit corporation or its
5086	subsidiaries; is intended to be and is treated by the not-for-
5087	profit corporation or its subsidiaries as private and the
5088	disclosure of which would harm the business operations of the
5089	not-for-profit corporation or its subsidiaries; has not been
5090	intentionally disclosed by the corporation or its subsidiaries
5091	unless pursuant to law, an order of a court or administrative
5092	body, a legislative proceeding pursuant to s. 5, Art. III of the
5093	State Constitution, or a private agreement that provides that
5094	the information may be released to the public; and which is
5095	information concerning:
5096	1. Internal auditing controls and reports of internal
5097	auditors;
5098	2. Matters reasonably encompassed in privileged attorney-
5099	client communications;
5100	3. Contracts for managed-care arrangements, including
5101	preferred provider organization contracts, health maintenance
5102	organization contracts, and exclusive provider organization
5103	contracts, and any documents directly relating to the
5104	negotiation, performance, and implementation of any such
5105	contracts for managed-care arrangements;
5106	4. Bids or other contractual data, banking records, and
5107	credit agreements the disclosure of which would impair the
5108	efforts of the not-for-profit corporation or its subsidiaries to
5109	contract for goods or services on favorable terms;
5110	5. Information relating to private contractual data, the
5111	disclosure of which would impair the competitive interest of the
5112	provider of the information;
5113	6. Corporate officer and employee personnel information;
5114	7. Information relating to the proceedings and records of
5115	credentialing panels and committees and of the governing board
5116	of the not-for-profit corporation or its subsidiaries relating
5117	to credentialing;
5118	8. Minutes of meetings of the governing board of the not-
5119	for-profit corporation and its subsidiaries, except minutes of
5120	meetings open to the public pursuant to subsection (9);
5121	9. Information that reveals plans for marketing services
5122	that the corporation or its subsidiaries reasonably expect to be
5123	provided by competitors;
5124	10. Trade secrets as defined in s. 688.002, including
5125	reimbursement methodologies or rates; or
5126	11. The identity of donors or prospective donors of
5127	property who wish to remain anonymous or any information
5128	identifying such donors or prospective donors. The anonymity of
5129	these donors or prospective donors must be maintained in the
5130	auditor's report.
5131
5132	As used in this paragraph, the term “managed care” means systems
5133	or techniques generally used by third-party payors or their
5134	agents to affect access to and control payment for health care
5135	services. Managed-care techniques most often include one or more
5136	of the following: prior, concurrent, and retrospective review of
5137	the medical necessity and appropriateness of services or site of
5138	services; contracts with selected health care providers;
5139	financial incentives or disincentives related to the use of
5140	specific providers, services, or service sites; controlled
5141	access to and coordination of services by a case manager; and
5142	payor efforts to identify treatment alternatives and modify
5143	benefit restrictions for high-cost patient care.
5144	Section 153. Paragraph (d) of subsection (3) of section
5145	1004.445, Florida Statutes, is amended to read:
5146	1004.445 Florida Alzheimer's Center and Research
5147	Institute.--
5148	(3) The State Board of Education shall provide in the
5149	agreement with the not-for-profit corporation for the following:
5150	(d) Preparation of an annual postaudit of the not-for-
5151	profit corporation's financial accounts and the financial
5152	accounts of any subsidiaries to be conducted by an independent
5153	certified public accountant. The annual audit report shall
5154	include management letters and shall be submitted to the Office
5155	of Government AccountabilityAuditor Generaland the State Board
5156	of Education for review. The State Board of Education, the
5157	Auditor General, and the Office of Program Policy Analysis and
5158	Government Accountability shall have the authority to require
5159	and receive from the not-for-profit corporation and any
5160	subsidiaries, or from their independent auditor, any detail or
5161	supplemental data relative to the operation of the not-for-
5162	profit corporation or subsidiary.
5163	Section 154. Subsection (2) of section 1004.58, Florida
5164	Statutes, is amended to read:
5165	1004.58 Leadership Board for Applied Research and Public
5166	Service.--
5167	(2) Membership of the board shall be:
5168	(a) The Commissioner of Education, or the commissioner's
5169	designee, who shall serve as chair.
5170	(b) The director of the Office of Planning and Budgeting
5171	of the Executive Office of the Governor.
5172	(c) The secretary of the Department of Management
5173	Services.
5174	(d) The director of Economic and Demographic Research.
5175	(e) The director of the Office of Program Policy Analysis
5176	and Government Accountability.
5177	(e)(f) The President of the Florida League of Cities.
5178	(f)(g)The President for the Florida Association of
5179	Counties.
5180	(g)(h)The President of the Florida School Board
5181	Association.
5182	(h)(i)Five additional university president members,
5183	designated by the commissioner, to rotate annually.
5184	Section 155. Subsection (6) of section 1004.70, Florida
5185	Statutes, is amended to read:
5186	1004.70 Community college direct-support organizations.--
5187	(6) ANNUAL AUDIT.--Each direct-support organization shall
5188	provide for an annual financial audit of its financial
5189	statements in order to express an opinion on the fairness with
5190	which they are presented in conformance with generally accepted
5191	accounting principles. The audit is to be conducted by an
5192	independent certified public accountantin accordance with rules
5193	adopted by the Office of Governmental AccountabilityAuditor
5194	Generalpursuant to s. 11.45(8). The annual audit report must be
5195	submitted, within 9 months after the end of the fiscal year, to
5196	the Office of Government AccountabilityAuditor General, the
5197	State Board of Education, and the board of trustees for review.
5198	The board of trustees, the Auditor General, and the Office of
5199	Program Policy Analysis andGovernment Accountability may
5200	require and receive from the organization or from its
5201	independent auditor any detail or supplemental data relative to
5202	the operation of the organization. The identity of donors who
5203	desire to remain anonymous shall be protected, and that
5204	anonymity shall be maintained in the auditor's report. All
5205	records of the organization, other than the auditor's report,
5206	any information necessary for the auditor's report, any
5207	information related to the expenditure of funds, and any
5208	supplemental data requested by the board of trustees, the
5209	Auditor General, and the Office of Program Policy Analysis and
5210	Government Accountability, shall be confidential and exempt from
5211	the provisions of s. 119.07(1).
5212	Section 156. Subsection (5) of section 1004.78, Florida
5213	Statutes, is amended to read:
5214	1004.78 Technology transfer centers at community
5215	colleges.--
5216	(5) A technology transfer center shall be financed from
5217	the Academic Improvement Program or from moneys of a community
5218	college which are on deposit or received for use in the
5219	activities conducted in the center. Such moneys shall be
5220	deposited by the community college in a permanent technology
5221	transfer fund in a depository or depositories approved for the
5222	deposit of state funds and shall be accounted for and disbursed
5223	subject to audit by the Office of Government Accountability
5224	Auditor General.
5225	Section 157. Subsection (7) of section 1005.37, Florida
5226	Statutes, is amended to read:
5227	1005.37 Student Protection Fund.--
5228	(7) The Student Protection Fund must be actuarially sound,
5229	periodically audited by the Office of Government Accountability
5230	Auditor General in connection with itshis or heraudit of the
5231	Department of Education, and reviewed to determine if additional
5232	fees must be charged to schools eligible to participate in the
5233	fund.
5234	Section 158. Subsection (6) of section 1006.07, Florida
5235	Statutes, is amended to read:
5236	1006.07 District school board duties relating to student
5237	discipline and school safety.--The district school board shall
5238	provide for the proper accounting for all students, for the
5239	attendance and control of students at school, and for proper
5240	attention to health, safety, and other matters relating to the
5241	welfare of students, including:
5242	(6) SAFETY AND SECURITY BEST PRACTICES.--Use the Safety
5243	and Security Best Practices developed by the Office of Program
5244	Policy Analysis andGovernment Accountability to conduct a self-
5245	assessment of the school districts' current safety and security
5246	practices. Based on these self-assessment findings, the district
5247	school superintendent shall provide recommendations to the
5248	district school board which identify strategies and activities
5249	that the district school board should implement in order to
5250	improve school safety and security. Annually each district
5251	school board must receive the self-assessment results at a
5252	publicly noticed district school board meeting to provide the
5253	public an opportunity to hear the district school board members
5254	discuss and take action on the report findings. Each district
5255	school superintendent shall report the self-assessment results
5256	and school board action to the commissioner within 30 days after
5257	the district school board meeting.
5258	Section 159. Section 1006.19, Florida Statutes, is amended
5259	to read:
5260	1006.19 Audit of records of nonprofit corporations and
5261	associations handling interscholastic activities.--
5262	(1) Each nonprofit association or corporation that
5263	operates for the purpose of supervising and controlling
5264	interscholastic activities of public high schools and whose
5265	membership is composed of duly certified representatives of
5266	public high schools, and whose rules and regulations are
5267	established by members thereof, shall have an annual financial
5268	audit of its accounts and records by an independent certified
5269	public accountant retained by it and paid from its funds. The
5270	accountant shall furnish a copy of the audit report to the
5271	Office of Government AccountabilityAuditor General.
5272	(2) Any such nonprofit association or corporation shall
5273	keep adequate and complete records of all moneys received by it,
5274	including the source and amount, and all moneys spent by it,
5275	including salaries, fees, expenses, travel allowances, and all
5276	other items of expense. All records of any such organization
5277	shall be open for inspection by the Office of Government
5278	AccountabilityAuditor General.
5279	Section 160. Section 1008.35, Florida Statutes, is amended
5280	to read:
5281	1008.35 Best financial management practices for school
5282	districts; standards; reviews; designation of school
5283	districts.--
5284	(1) The purpose of best financial management practices
5285	reviews is to improve Florida school district management and use
5286	of resources and to identify cost savings. The Office of Program
5287	Policy Analysis and Government Accountability is(OPPAGA) and
5288	the Office of the Auditor General aredirected to develop a
5289	system for reviewing the financial management practices of
5290	school districts. In this system, the Auditor General shall
5291	assist OPPAGA in examining district operations to determine
5292	whether they meet “best financial management practices.”
5293	(2) The best financial management practices adopted by the
5294	Commissioner of Education may be updated periodically after
5295	consultation with the Legislature, the Governor, the Department
5296	of Education, school districts, and the Office of Government
5297	AccountabilityAuditor General. The Office of Government
5298	AccountabilityOPPAGAshall submit to the Commissioner of
5299	Education for review and adoption proposed revisions to the best
5300	financial management practices adopted by the commissioner. The
5301	best financial management practices, at a minimum, must instill
5302	public confidence by addressing the school district's use of
5303	resources, identifying ways that the district could save funds,
5304	and improving districts' performance accountability systems,
5305	including public accountability. To achieve these objectives,
5306	best practices shall be developed for, but need not be limited
5307	to, the following areas:
5308	(a) Management structures.
5309	(b) Performance accountability.
5310	(c) Efficient delivery of educational services, including
5311	instructional materials.
5312	(d) Administrative and instructional technology.
5313	(e) Personnel systems and benefits management.
5314	(f) Facilities construction.
5315	(g) Facilities maintenance.
5316	(h) Student transportation.
5317	(i) Food service operations.
5318	(j) Cost control systems, including asset management, risk
5319	management, financial management, purchasing, internal auditing,
5320	and financial auditing.
5321
5322	In areas for which the commissioner has not adopted best
5323	practices, the Office of Government AccountabilityOPPAGAmay
5324	develop additional best financial management practices, with
5325	input from a broad range of stakeholders. The Office of
5326	Government AccountabilityOPPAGAshall present any additional
5327	best practices to the commissioner for review and adoption.
5328	Revised best financial management practices adopted by the
5329	commissioner must be used in the next year's scheduled school
5330	district reviews conducted according to this section.
5331	(3) The Office of Government AccountabilityOPPAGAshall
5332	contract with a private firm selected through a formal request
5333	for proposal process to perform the review, to the extent that
5334	funds are provided for this purpose in the General
5335	Appropriations Act each year. When sufficient funds are not
5336	provided to contract for all the scheduled best financial
5337	management practices reviews, the Office of Government
5338	AccountabilityOPPAGAshall conduct the remaining reviews
5339	scheduled for that year, except as otherwise provided in this
5340	act. At least one member of the private firm review team shall
5341	have expertise in school district finance. The scope of the
5342	review shall focus on the best practices adopted by the
5343	Commissioner of Education, pursuant to subsection (2). The
5344	Office of Government AccountabilityOPPAGAmay include
5345	additional items in the scope of the review after seeking input
5346	from the school district and the Department of Education.
5347	(4) The Office of Government AccountabilityOPPAGAshall
5348	consult with the Commissioner of Education throughout the best
5349	practices review process to ensure that the technical expertise
5350	of the Department of Education benefits the review process and
5351	supports the school districts before, during, and after the
5352	review.
5353	(5) It is the intent of the Legislature that each school
5354	district shall be subject to a best financial management
5355	practices review. The Legislature also intends that all school
5356	districts shall be reviewed on a continuing 5-year cycle, as
5357	follows, unless specified otherwise in the General
5358	Appropriations Act, or as provided in this section:
5359	(a) Year 1: Hillsborough, Sarasota, Collier, Okaloosa,
5360	Alachua, St. Lucie, Santa Rosa, Hernando, Indian River, Monroe,
5361	Osceola, and Bradford.
5362	(b) Year 2: Miami-Dade, Duval, Volusia, Bay, Columbia,
5363	Suwannee, Wakulla, Baker, Union, Hamilton, Jefferson, Gadsden,
5364	and Franklin.
5365	(c) Year 3: Palm Beach, Orange, Seminole, Lee, Escambia,
5366	Leon, Levy, Taylor, Madison, Gilchrist, Gulf, Dixie, Liberty,
5367	and Lafayette.
5368	(d) Year 4: Pinellas, Pasco, Marion, Manatee, Clay,
5369	Charlotte, Citrus, Highlands, Nassau, Hendry, Okeechobee,
5370	Hardee, DeSoto, and Glades.
5371	(e) Year 5: Broward, Polk, Brevard, Lake, St. Johns,
5372	Martin, Putnam, Jackson, Flagler, Walton, Sumter, Holmes,
5373	Washington, and Calhoun.
5374	(6)(a) The JointLegislative Auditing Committee may adjust
5375	the schedule of districts to be reviewed when unforeseen
5376	circumstances prevent initiation of reviews scheduled in a given
5377	year.
5378	(b) Once the 5-year cycle has been completed, reviews
5379	shall continue, beginning again with those districts included in
5380	year one of the cycle unless a district has requested and
5381	received a waiver as provided in subsection (17).
5382	(7) At the direction of the JointLegislative Auditing
5383	Committee or the President of the Senate and the Speaker of the
5384	House of Representatives, and subject to funding by the
5385	Legislature, the Office of Government AccountabilityOPPAGAmay
5386	conduct, or contract with a private firm to conduct, up to two
5387	additional best financial management practices reviews in
5388	districts not scheduled for review during that year if such
5389	review is necessary to address adverse financial conditions.
5390	(8) Reviews shall be conducted by the Office of Government
5391	AccountabilityOPPAGAand the consultant to the extent
5392	specifically funded by the Legislature in the General
5393	Appropriations Act for this purpose. Such funds may be used for
5394	the cost of reviews by the Office of Government Accountability
5395	OPPAGA and private consultants contracted by the Office of
5396	Government Accountabilitydirector of OPPAGA. Costs may include
5397	professional services, travel expenses of the Office of
5398	Government AccountabilityOPPAGA andstaff of the Auditor
5399	General, and any other necessary expenses incurred as part of a
5400	best financial management practices review.
5401	(9) Districts scheduled for review must complete a self-
5402	assessment instrument provided by the Office of Government
5403	AccountabilityOPPAGAwhich indicates the school district's
5404	evaluation of its performance on each best practice. The
5405	district must begin the self-assessment not later than 60 days
5406	prior to the commencement of the review. The completed self-
5407	assessment instrument and supporting documentation must be
5408	submitted to the Office of Government AccountabilityOPPAGAnot
5409	later than the date of commencement of the review as notified by
5410	the Office of Government AccountabilityOPPAGA. The best
5411	practice review team will use this self-assessment information
5412	during their review of the district.
5413	(10) During the review, the Office of Government
5414	AccountabilityOPPAGAand the consultant conducting the review,
5415	if any, shall hold at least one advertised public forum as part
5416	of the review in order to explain the best financial management
5417	practices review process and obtain input from students,
5418	parents, the business community, and other district residents
5419	regarding their concerns about the operations and management of
5420	the school district.
5421	(11) District reviews conducted under this section must be
5422	completed within 6 months after commencement. The Office of
5423	Government AccountabilityOPPAGAshall issue a final report to
5424	the President of the Senate, the Speaker of the House of
5425	Representatives, and the district regarding the district's use
5426	of best financial management practices and cost savings
5427	recommendations within 60 days after completing the reviews.
5428	Copies of the final report shall be provided to the Governor,
5429	the Commissioner of Education, and to the chairs of school
5430	advisory councils and district advisory councils established
5431	pursuant to s. 1001.452(1)(a) and (b). The district school board
5432	shall notify all members of the school advisory councils and
5433	district advisory council by mail that the final report has been
5434	delivered to the school district and to the council chairs. The
5435	notification shall also inform members of the Office of
5436	Government AccountabilityOPPAGAwebsite address at which an
5437	electronic copy of the report is available.
5438	(12) After receipt of the final report and before the
5439	district school board votes whether to adopt the action plan, or
5440	if no action plan was required because the district was found to
5441	be using the best practices, the district school board shall
5442	hold an advertised public forum to accept public input and
5443	review the findings and recommendations of the report. The
5444	district school board shall advertise and promote this forum in
5445	a manner appropriate to inform school and district advisory
5446	councils, parents, school district employees, the business
5447	community, and other district residents of the opportunity to
5448	attend this meeting. The Office of Government Accountability
5449	OPPAGAand the consultant, if any, shall also be represented at
5450	this forum.
5451	(13)(a) If the district is found not to conform to best
5452	financial management practices, the report must contain an
5453	action plan detailing how the district could meet the best
5454	practices within 2 years. The district school board must decide,
5455	by a majority plus one vote within 90 days after receipt of the
5456	final report, whether or not to implement the action plan and
5457	pursue a “Seal of Best Financial Management” awarded by the
5458	State Board of Education to qualified school districts. If a
5459	district fails to vote on the action plan within 90 days,
5460	district school board members may be required to appear and
5461	present testimony before a legislative committee, pursuant to s.
5462	11.143.
5463	(b) The district school board may vote to reverse a
5464	decision not to implement an action plan, provided that the
5465	action plan is implemented and there is still sufficient time,
5466	as determined by the district school board, to meet the best
5467	practices within 2 years after issuance of the final report.
5468	(c) Within 90 days after the receipt of the final report,
5469	the district school board must notify the Auditor GeneralOPPAGA
5470	and the Commissioner of Education in writing of the date and
5471	outcome of the district school board vote on whether to adopt
5472	the action plan. If the district school board fails to vote on
5473	whether to adopt the action plan, the district school
5474	superintendent must notify the Office of Government
5475	AccountabilityOPPAGAand the Commissioner of Education. The
5476	Department of Education may contact the school district, assess
5477	the situation, urge the district school board to vote, and offer
5478	technical assistance, if needed.
5479	(14) If a district school board votes to implement the
5480	action plan:
5481	(a) No later than 1 year after receipt of the final
5482	report, the district school board must submit an initial status
5483	report to the President of the Senate, the Speaker of the House
5484	of Representatives, the Governor, the Office of Government
5485	AccountabilityOPPAGA, the Auditor General,the State Board of
5486	Education, and the Commissioner of Education on progress made
5487	toward implementing the action plan and whether changes have
5488	occurred in other areas of operation that would affect
5489	compliance with the best practices.
5490	(b) A second status report must be submitted by the school
5491	district to the President of the Senate, the Speaker of the
5492	House of Representatives, the Governor, the Office of Government
5493	Accountability,OPPAGA, the Auditor General,the Commissioner of
5494	Education, and the State Board of Education no later than 1 year
5495	after submission of the initial report.
5496
5497	Status reports are not required once the Office of Government
5498	AccountabilityOPPAGAconcludes that the district is using best
5499	practices.
5500	(15) After receipt of each of a district's two status
5501	reports required by subsection (14), the Office of Government
5502	AccountabilityOPPAGAshall assess the district's implementation
5503	of the action plan and progress toward implementing the best
5504	financial management practices in areas covered by the plan.
5505	Following each assessment, the Office of Government
5506	AccountabilityOPPAGAshall issue a report to the President of
5507	the Senate, the Speaker of the House of Representatives, and the
5508	district indicating whether the district has successfully
5509	implemented the best financial management practices. Copies of
5510	the report must be provided to the Governor, the Auditor
5511	General,the Commissioner of Education, and the State Board of
5512	Education. If a district has failed to implement an action plan
5513	adopted pursuant to subsection (13), district school board
5514	members and the district school superintendent may be required
5515	to appear before a legislative committee, pursuant to s. 11.143,
5516	to present testimony regarding the district's failure to
5517	implement such action plan.
5518	(16) District school boards that successfully implement
5519	the best financial management practices within 2 years, or are
5520	determined in the review to be using the best practices, are
5521	eligible to receive a “Seal of Best Financial Management.” Upon
5522	notification to the Commissioner of Education and the State
5523	Board of Education by the Office of Government Accountability
5524	OPPAGAthat a district has been found to be using the best
5525	financial management practices, the State Board of Education
5526	shall award that district a “Seal of Best Financial Management”
5527	certifying that the district is adhering to the state's best
5528	financial management practices. The State Board of Education
5529	designation shall be effective for 5 years from the
5530	certification date or until the next review is completed,
5531	whichever is later. During the designation period, the district
5532	school board shall annually, not later than the anniversary date
5533	of the certification, notify the Office of Government
5534	AccountabilityOPPAGA, the Auditor General, the Commissioner of
5535	Education, and the State Board of Education of any changes in
5536	policies or operations or any other situations that would not
5537	conform to the state's best financial management practices. The
5538	State Board of Education may revoke the designation of a
5539	district school board at any time if it determines that a
5540	district is no longer complying with the state's best financial
5541	management practices. If no such changes have occurred and the
5542	district school board determines that the school district
5543	continues to conform to the best financial management practices,
5544	the district school board shall annually report that information
5545	to the State Board of Education, with copies to the Office of
5546	Government AccountabilityOPPAGA, the Auditor General,and the
5547	Commissioner of Education.
5548	(17)(a) A district school board that has been awarded a
5549	“Seal of Best Financial Management” by the State Board of
5550	Education and has annually reported to the State Board of
5551	Education that the district is still conforming to the best
5552	financial management practices may request a waiver from
5553	undergoing its next scheduled Best Financial Management
5554	Practices review.
5555	(b) To apply for such waiver, not later than September 1
5556	of the fiscal year prior to the fiscal year in which the
5557	district is next scheduled for review, the district school board
5558	shall certify to the Office of Government AccountabilityOPPAGA
5559	and the Department of Education the district school board's
5560	determination that the school district is still conforming to
5561	the best financial management practices.
5562	(c) After consultation with the Department of Education
5563	and review of the district school board's determination, the
5564	Office of Government AccountabilityOPPAGAmay recommend to the
5565	Legislative Budget Commission that the district be granted a
5566	waiver for the next scheduled Best Financial Management
5567	Practices review. If approved for waiver, the Office of
5568	Government AccountabilityOPPAGAshall notify the school
5569	district and the Department of Education that no review of that
5570	district will be conducted during the next scheduled review
5571	cycle. In that event, the district school board must continue
5572	annual reporting to the State Board of Education as required in
5573	subsection (16). District school boards granted a waiver for one
5574	review cycle are not eligible for waiver of the next scheduled
5575	review cycle.
5576	(18) District school boards that receive a best financial
5577	management practices review must maintain records that will
5578	enable independent verification of the implementation of the
5579	action plan and any related fiscal impacts.
5580	(19) Unrestricted cost savings resulting from
5581	implementation of the best financial management practices must
5582	be spent at the school and classroom levels for teacher
5583	salaries, teacher training, improved classroom facilities,
5584	student supplies, textbooks, classroom technology, and other
5585	direct student instruction activities. Cost savings identified
5586	for a program that has restrictive expenditure requirements
5587	shall be used for the enhancement of the specific program.
5588	Section 161. Subsection (1) of section 1008.46, Florida
5589	Statutes, is amended to read:
5590	1008.46 State university accountability process.--It is
5591	the intent of the Legislature that an accountability process be
5592	implemented that provides for the systematic, ongoing evaluation
5593	of quality and effectiveness of state universities. It is
5594	further the intent of the Legislature that this accountability
5595	process monitor performance at the system level in each of the
5596	major areas of instruction, research, and public service, while
5597	recognizing the differing missions of each of the state
5598	universities. The accountability process shall provide for the
5599	adoption of systemwide performance standards and performance
5600	goals for each standard identified through a collaborative
5601	effort involving state universities, the Legislature, and the
5602	Governor's Office. These standards and goals shall be consistent
5603	with s. 216.011(1) to maintain congruity with the performance-
5604	based budgeting process. This process requires that university
5605	accountability reports reflect measures defined through
5606	performance-based budgeting. The performance-based budgeting
5607	measures must also reflect the elements of teaching, research,
5608	and service inherent in the missions of the state universities.
5609	(1) By December 31 of each year, the State Board of
5610	Education shall submit an annual accountability report providing
5611	information on the implementation of performance standards,
5612	actions taken to improve university achievement of performance
5613	goals, the achievement of performance goals during the prior
5614	year, and initiatives to be undertaken during the next year. The
5615	accountability reports shall be designed in consultation with
5616	the Governor's Office, the Office of Program Policy Analysis and
5617	Government Accountability, and the Legislature.
5618	Section 162. Subsection (4) of section 1009.265, Florida
5619	Statutes, is amended to read:
5620	1009.265 State employee fee waivers.--
5621	(4) The Office of Government AccountabilityAuditor
5622	Generalshall include a review of the cost assessment data in
5623	conjunction with itshis or heraudit responsibilities for
5624	community colleges, state universities, and the Department of
5625	Education.
5626	Section 163. Paragraph (c) of subsection (5) of section
5627	1009.53, Florida Statutes, is amended to read:
5628	1009.53 Florida Bright Futures Scholarship Program.--
5629	(5) The department shall issue awards from the scholarship
5630	program annually. Annual awards may be for up to 45 semester
5631	credit hours or the equivalent. Before the registration period
5632	each semester, the department shall transmit payment for each
5633	award to the president or director of the postsecondary
5634	education institution, or his or her representative, except that
5635	the department may withhold payment if the receiving institution
5636	fails to report or to make refunds to the department as required
5637	in this section.
5638	(c) Each institution that receives moneys through this
5639	program shall prepare an annual report that includes an annual
5640	financial audit, conducted by an independent certified public
5641	accountant or the Office of Government AccountabilityAuditor
5642	General. The report shall include an audit of the institution's
5643	administration of the program and a complete accounting of the
5644	moneys for the program. This report must be submitted to the
5645	department annually by March 1. The department may conduct its
5646	own annual audit of an institution's administration of the
5647	program. The department may request a refund of any moneys
5648	overpaid to the institution for the program. The department may
5649	suspend or revoke an institution's eligibility to receive future
5650	moneys for the program if the department finds that an
5651	institution has not complied with this section. The institution
5652	must remit within 60 days any refund requested in accordance
5653	with this subsection.
5654	Section 164. Section 1009.976, Florida Statutes, is
5655	amended to read:
5656	1009.976 Annual report.--On or before March 31 of each
5657	year, the Florida Prepaid College Board shall prepare or cause
5658	to be prepared separate reports setting forth in appropriate
5659	detail an accounting of the prepaid program and the savings
5660	program which include a description of the financial condition
5661	of each respective program at the close of the fiscal year. The
5662	board shall submit copies of the reports to the Governor, the
5663	President of the Senate, the Speaker of the House of
5664	Representatives, and the minority leaders of the House and
5665	Senate and shall make the report for the prepaid program
5666	available to each purchaser and the report for the savings
5667	program available to each benefactor and designated beneficiary.
5668	The accounts of the fund for the prepaid program and the savings
5669	program shall be subject to annual audits by the Office of
5670	Government AccountabilityAuditor General.
5671	Section 165. Subsection (3) of section 1009.983, Florida
5672	Statutes, is amended to read:
5673	1009.983 Direct-support organization; authority.--
5674	(3) The direct-support organization shall provide for an
5675	annual financial audit in accordance with s. 215.981. The board
5676	and Office of Government AccountabilityAuditor Generalmay
5677	require and receive from the organization or its independent
5678	auditor any detail or supplemental data relative to the
5679	operation of the organization.
5680	Section 166. Subsection (1) of section 1010.305, Florida
5681	Statutes, is amended to read:
5682	1010.305 Audit of student enrollment.--
5683	(1) The Office of Government AccountabilityAuditor
5684	Generalshall periodically examine the records of school
5685	districts, and other agencies as appropriate, to determine
5686	compliance with law and State Board of Education rules relating
5687	to the classification, assignment, and verification of full-time
5688	equivalent student enrollment and student transportation
5689	reported under the Florida Education Finance Program.
5690	Section 167. Subsection (2) of section 1011.10, Florida
5691	Statutes, is amended to read:
5692	1011.10 Penalty.--
5693	(2) Each member of any district school board voting to
5694	incur an indebtedness against the district school funds in
5695	excess of the expenditure allowed by law, or in excess of any
5696	appropriation as adopted in the original official budget or
5697	amendments thereto, or to approve or pay any illegal charge
5698	against the funds, and any chair of a district school board or
5699	district school superintendent who signs a warrant for payment
5700	of any such claim or bill of indebtedness against any of the
5701	funds shall be personally liable for the amount, and shall be
5702	guilty of malfeasance in office and subject to removal by the
5703	Governor. It shall be the duty of the Office of Government
5704	AccountabilityAuditor General, other state officials, or
5705	independent certified public accountants charged by law with the
5706	responsibility for auditing school accounts, upon discovering
5707	any such illegal expenditure or expenditures in excess of the
5708	appropriations in the budget as officially amended, to certify
5709	such fact to the Department of Banking and Finance, which
5710	thereupon shall verify such fact and it shall be the duty of the
5711	Department of Banking and Finance to advise the Department of
5712	Legal Affairs thereof, and it shall be the duty of the
5713	Department of Legal Affairs to cause to be instituted and
5714	prosecuted, either through its office or through any state
5715	attorney, proceedings at law or in equity against such member or
5716	members of a district school board or district school
5717	superintendent. If either of the officers does not institute
5718	proceedings within 90 days after the audit has been certified to
5719	them by the Department of Banking and Finance, any taxpayer may
5720	institute suit in his or her own name on behalf of the district.
5721	Section 168. Subsection (6) of section 1011.51, Florida
5722	Statutes, is amended to read:
5723	1011.51 Independent postsecondary endowment grants.--
5724	(6) Matching endowment grants made pursuant to this
5725	section to a qualified independent nonprofit college or
5726	university shall be placed in a separate restricted endowment by
5727	such institution. The interest or other income accruing from the
5728	endowment shall be expended exclusively for professorships,
5729	library resources, scientific and technical equipment, and
5730	nonathletic scholarships. Moreover, the funds in the endowment
5731	shall not be used for pervasively sectarian instruction,
5732	religious worship, or theology or divinity programs or
5733	resources. The records of the endowment shall be subject to
5734	review by the department and audit or examination by the Auditor
5735	General and the Office of Program Policy Analysis andGovernment
5736	Accountability. If any institution receiving a matching
5737	endowment grant pursuant to this section ceases operations and
5738	undergoes dissolution proceedings, then all funds received
5739	pursuant to this section from the state shall be returned.
5740	Section 169. Paragraph (f) of subsection (2) of section
5741	1013.35, Florida Statutes, is amended to read:
5742	1013.35 School district educational facilities plan;
5743	definitions; preparation, adoption, and amendment; long-term
5744	work programs.--
5745	(2) PREPARATION OF TENTATIVE DISTRICT EDUCATIONAL
5746	FACILITIES PLAN.--
5747	(f) Commencing on October 1, 2002, and not less than once
5748	every 5 years thereafter, the district school board shall
5749	contract with a qualified, independent third party to conduct a
5750	financial management and performance audit of the educational
5751	planning and construction activities of the district. An audit
5752	conducted by the Office of Program Policy Analysis and
5753	Government Accountability and the Auditor Generalpursuant to s.
5754	1008.35 satisfies this requirement.
5755	Section 170. Subsections (2) and (5) of section 1013.512,
5756	Florida Statutes, are amended to read:
5757	1013.512 Land Acquisition and Facilities Maintenance
5758	Operations Advisory Board.--
5759	(2) If the director of the Office of Program Policy
5760	Analysis and Government Accountability (OPPAGA) or the Auditor
5761	Generaldetermines in a review or examination that significant
5762	deficiencies exist in a school district's land acquisition and
5763	facilities maintenance operational processes, ithe or sheshall
5764	certify to the President of the Senate, the Speaker of the House
5765	of Representatives, the Legislative Budget Commission, and the
5766	Governor that the deficiency exists. The Legislative Budget
5767	Commission shall determine whether funds for the school district
5768	will be placed in reserve until the deficiencies are corrected.
5769	(5) Within 60 days of convening, the Land Acquisition and
5770	Facilities Maintenance Operations Advisory Board shall assess
5771	the district's progress and corrective actions and report to the
5772	Commissioner of Education. The advisory board's report must
5773	address the release of any funds placed in reserve by the
5774	Executive Office of the Governor. Any recommendation from the
5775	advisory board for the release of funds shall include a
5776	certification that policies established, procedures followed,
5777	and expenditures made by the school board related to site
5778	acquisition and facilities planning, construction, and
5779	maintenance operations are consistent with recommendations of
5780	the Land Acquisition and Facilities Maintenance Operations
5781	Advisory Board and will accomplish corrective action and address
5782	recommendations made by the Office of Program Policy Analysis
5783	and Government Accountability and the Auditor General. If the
5784	advisory board does not recommend release of the funds held in
5785	reserve, they shall provide additional assistance and submit a
5786	subsequent report 60 days after the previous report.
5787	Section 171. Section 34 of chapter 2002-22, Laws of
5788	Florida, is amended to read:
5789	Section 34. Before the 2005 Regular Legislative Session of
5790	the Legislature, the Office of Program Policy Analysis and
5791	Government Accountability shall conduct a review of and prepare
5792	a report on the progress of the Division of Vocational
5793	Rehabilitation of the Department of Education.
5794	Section 172. This act shall take effect on July 1, 2003.
5795
5796
5797
5798
5799	================= T I T L E A M E N D M E N T =================
5800	Remove the entire title, and insert:
5801	A bill to be entitled
5802	An act relating to government accountability; amending s.
5803	11.40, F.S.; combining the Office of the Auditor General
5804	and the Office of Program Policy Analysis and Government
5805	Accountability into the Office of Government
5806	Accountability; amending s. 11.42, F.S.; deleting
5807	qualifications for employees of the Auditor General’s
5808	Office; deleting the provisions relating to the
5809	headquarters of the Auditor General; deleting provisions
5810	relating to payrolls and vouchers of the Auditor General;
5811	deleting the provisions relating to employment
5812	restrictions for employees of the Auditor General;
5813	authorizing the Office of Government Accountability to
5814	perform certain reviews; creating s. 11.421, F.S.;
5815	creating the Office of Government Accountability;
5816	designating the Auditor General as the head of the Office
5817	of Government Accountability; requiring the Auditor
5818	General to appoint a Deputy Auditor General to direct the
5819	Division of Policy Analysis and Agency Review; requiring
5820	the Deputy Auditor General to have experience in policy
5821	analysis and program evaluation; providing for the
5822	Legislative Auditing Committee to confirm appointment of
5823	the Deputy Auditor General; providing qualifications for
5824	employees of the Office of Government Accountability;
5825	authorizing certain persons to be employed as a financial
5826	auditor or a legal advisor in the Office of Government
5827	Accountability; providing for the headquarters and field
5828	offices of the Office of Government Accountability;
5829	providing for payrolls and vouchers of the Office of
5830	Government Accountability; prohibiting employees of the
5831	Office of Government Accountability from certain
5832	activities; amending s. 11.45, F.S.; assigning certain
5833	duties to the Office of Government Accountability;
5834	assigning the authority to conduct audits and other
5835	engagements to the Office of Government Accountability;
5836	requiring audited entities to provide for a corrective
5837	action plan when determined necessary by the Auditor
5838	General; requiring certain entities to provide additional
5839	data and other information related to their corrective
5840	action plan; requiring the Office of Government
5841	Accountability to perform followup procedures; requiring
5842	the Office of Government Accountability to provide a copy
5843	of its determination of the audited entity’s progress to
5844	certain entities; providing for certain responsibilities
5845	of the Office of Government Accountability; providing
5846	criteria for audits of municipalities based on a certified
5847	petition; providing for the adoption of rules by the
5848	Office of Government Accountability; amending s. 11.47,
5849	F.S.; replacing the Office of the Auditor General and the
5850	Office of Program Policy Analysis and Government
5851	Accountability with the Office of Government
5852	Accountability; repealing ss. 11.51 and 11.511, F.S.,
5853	relating to the Office of Program Policy Analysis and
5854	Government Accountability and its director; amending s.
5855	11.513, F.S.; requiring certain reviews to be conducted by
5856	the Office of Government Accountability instead of the
5857	Office of Program Policy Analysis and Government
5858	Accountability; deleting the due dates for reviews;
5859	amending s. 14.203, F.S.; assigning responsibilities to
5860	the Office of Government Accountability formerly held by
5861	the Office of Program Policy Analysis and Government
5862	Accountability; amending s. 17.041, F.S.; assigning
5863	responsibilities to the Office of Government
5864	Accountability formerly held by the Auditor General;
5865	amending s. 20.055, F.S.; assigning responsibilities to
5866	the Office of Government Accountability formerly held by
5867	the Auditor General; revising responsibilities of state
5868	agency inspectors general concerning followup of reports
5869	issued by the Office of Government Accountability;
5870	amending s. 20.50, F.S.; correcting a cross reference;
5871	amending ss. 20.23, 24.105, 24.108, 24.120, 24.123,
5872	25.075, 39.202, 68.085, and 68.087, F.S.; assigning
5873	responsibilities to the Office of Government
5874	Accountability formerly held by the Auditor General or the
5875	Office of Program Policy Analysis and Government
5876	Accountability; repealing s. 70.20(13), F.S., relating to
5877	a review conducted by the Office of Program Policy
5878	Analysis and Government Accountability; amending ss.
5879	110.116, 112.061, and 112.324, F.S.; assigning
5880	responsibilities to the Office of Government
5881	Accountability formerly held by the Auditor General or the
5882	Office of Program Policy Analysis and Government
5883	Accountability; repealing s. 112.658, F.S., relating to a
5884	review by the Office of Program Policy Analysis and
5885	Government Accountability of the Florida Retirement
5886	System; amending ss. 119.07, 121.051, 121.055, 125.01,
5887	136.08, 154.11, 163.2526, 163.3246, 189.4035, 189.412,
5888	189.428, 192.0105, 193.074, 193.1142, 195.027, and
5889	195.084, F.S.; assigning responsibilities to the Office of
5890	Government Accountability formerly held by the Auditor
5891	General or the Office of Program Policy Analysis and
5892	Government Accountability; amending ss. 196.101 and
5893	213.053, F.S.; deleting references to the Office of
5894	Program Policy Analysis and Government Accountability and
5895	the director of the office; repealing s. 215.44(6), F.S.,
5896	relating to a review of State Board of Administration by
5897	the Office of Program Policy Analysis and Government
5898	Accountability; amending ss. 215.93, 215.94, 215.97,
5899	215.981, 216.023, 216.102, 216.141, 216.163, 216.177,
5900	216.178, 216.181, 216.192, 216.231, and 216.262, F.S.;
5901	assigning responsibilities to the Office of Government
5902	Accountability formerly held by the Auditor General or the
5903	Office of Program Policy Analysis and Government
5904	Accountability; amending s. 216.292, F.S.; deleting
5905	references to the director of the Office of Program Policy
5906	Analysis and Government Accountability; amending ss.
5907	216.301, 218.31, 218.32, 218.39, 220.187, 243.73, 253.025,
5908	259.037, 259.041, 267.1732, 273.02, 273.05, 273.055,
5909	274.02, 282.318, 282.322, 287.045, 287.058, 287.0943,
5910	287.115, and 287.17, F.S.; assigning responsibilities to
5911	the Office of Government Accountability formerly held by
5912	the Auditor General or the Office of Program Policy
5913	Analysis and Government Accountability; amending s.
5914	288.1224, F.S.; assigning responsibilities to the Office
5915	of Government Accountability formerly held by the Office
5916	of Program Policy Analysis and Government Accountability;
5917	deleting a review completed by the Office of Program
5918	Policy Analysis and Government Accountability; amending s.
5919	288.1226, 288.1227, 288.7011, 288.7091, 288.7092, and
5920	288.90151, F.S.; assigning responsibilities to the Office
5921	of Government Accountability formerly held by the Auditor
5922	General or the Office of Program Policy Analysis and
5923	Government Accountability; amending s. 288.905, F.S.;
5924	assigning responsibilities to the Office of Government
5925	Accountability formerly held by the Office of Program
5926	Policy Analysis and Government Accountability; deleting
5927	provisions relating to a review completed by the Office of
5928	Program Policy Analysis and Government Accountability;
5929	amending ss. 288.906, 288.9517, 288.9604, 290.00689,
5930	296.17, 296.41, 298.17, 310.131, 320.023, 320.08058,
5931	320.08062, 322.081, and 322.135, F.S.; assigning
5932	responsibilities to the Office of Government
5933	Accountability formerly held by the Auditor General or the
5934	Office of Program Policy Analysis and Government
5935	Accountability; repealing s. 324.202, F.S., relating to a
5936	completed pilot project in the Department of Highway
5937	Safety and Motor Vehicles and a review completed by the
5938	Office of Program Policy Analysis and Government
5939	Accountability; amending ss. 331.419, 334.0445, 336.022,
5940	339.406, 365.173, 373.45926, 373.4595, 373.536, 403.1835,
5941	403.8532, and 409.2563, F.S.; assigning responsibilities
5942	to the Office of Government Accountability formerly held
5943	by the Auditor General or the Office of Program Policy
5944	Analysis and Government Accountability; amending s.
5945	411.01, F.S.; assigning responsibilities to the Office of
5946	Government Accountability formerly held by the Office of
5947	Program Policy Analysis and Government Accountability;
5948	deleting an obsolete requirement relating to a completed
5949	review by the Office of Program Policy Analysis and
5950	Government Accountability; amending ss. 411.011, 411.221,
5951	421.091, and 427.705, F.S.; assigning responsibilities to
5952	the Office of Government Accountability formerly held by
5953	the Auditor General or the Office of Program Policy
5954	Analysis and Government Accountability; amending ss.
5955	443.1316 and 445.003, F.S.; deleting an obsolete
5956	requirement relating to a review completed by the Office
5957	of Program Policy Analysis and Government Accountability;
5958	amending s. 445.004, F.S.; deleting the Auditor General’s
5959	authority to conduct an audit of Workforce Florida, Inc.;
5960	assigning responsibilities to the Office of Government
5961	Accountability formerly held by the Office of Program
5962	Policy Analysis and Government Accountability; amending s.
5963	445.009, F.S.; deleting an obsolete requirement relating
5964	to a review completed by the Office of Program Policy
5965	Analysis and Government Accountability; amending s.
5966	445.011, F.S.; correcting a cross reference; amending ss.
5967	446.609, 455.32, 471.038, and 527.22, F.S.; assigning
5968	responsibilities to the Office of Government
5969	Accountability formerly held by the Auditor General or the
5970	Office of Program Policy Analysis and Government
5971	Accountability; amending s. 550.125, F.S.; providing that
5972	certain audits and examinations by the Office of
5973	Government Accountability shall take place pursuant to the
5974	direction of the Auditor General and the Legislative
5975	Auditing Committee; amending ss. 601.15, 616.263, 744.708,
5976	943.25, 944.105, 944.512, 944.719, 946.516, 948.15,
5977	957.07, 957.11, 985.31, 985.311, 985.412, 985.416,
5978	1001.24, 1001.453, and 1002.22, F.S.; assigning
5979	responsibilities to the Office of Government
5980	Accountability formerly held by the Auditor General or the
5981	Office of Program Policy Analysis and Government
5982	Accountability; repealing s. 1002.36(3), F.S., relating to
5983	audit by the Auditor General of the Florida School for the
5984	Deaf and the Blind; amending ss. 1002.37, 1004.28,
5985	1004.29, 1004.43, and 1004.445, F.S.; assigning
5986	responsibilities to the Office of Government
5987	Accountability formerly held by the Auditor General or the
5988	Office of Program Policy Analysis and Government
5989	Accountability; amending s. 1004.58, F.S.; removing the
5990	director of the Office of Program Policy Analysis and
5991	Government Accountability from the Leadership Board for
5992	Applied Research and Public Service; amending ss. 1004.70,
5993	1004.78, 1005.37, 1006.07, 1006.19, 1008.35, 1008.46,
5994	1009.265, 1009.53, 1009.976, 1009.983, 1010.305, 1011.10,
5995	1011.51, 1013.35, and 1013.512, F.S.; assigning
5996	responsibilities to the Office of Government
5997	Accountability formerly held by the Auditor General or the
5998	Office of Program Policy Analysis and Government
5999	Accountability; amending s. 34, ch. 2002-22, Laws of
6000	Florida; requiring the Office of Government Accountability
6001	rather than the Office of Program Policy Analysis and
6002	Government Accountability to conduct a review of the
6003	progress of the Division of Vocational Rehabilitation and
6004	to prepare a report; providing an effective date.
6005