HB 1879, Engrossed 2 2003
1	A bill to be entitled
2	An act relating to government accountability; amending s.
3	11.40, F.S.; combining the Office of the Auditor General
4	and the Office of Program Policy Analysis and Government
5	Accountability into the Office of Government
6	Accountability; amending s. 11.42, F.S.; deleting
7	qualifications for employees of the Auditor General’s
8	Office; deleting the provisions relating to the
9	headquarters of the Auditor General; deleting provisions
10	relating to payrolls and vouchers of the Auditor General;
11	deleting the provisions relating to employment
12	restrictions for employees of the Auditor General;
13	authorizing the Office of Government Accountability to
14	perform certain reviews; creating s. 11.421, F.S.;
15	creating the Office of Government Accountability;
16	designating the Auditor General as the head of the Office
17	of Government Accountability; requiring the Auditor
18	General to appoint a Deputy Auditor General to direct the
19	Division of Policy Analysis and Agency Review; requiring
20	the Deputy Auditor General to have experience in policy
21	analysis and program evaluation; providing for the
22	Legislative Auditing Committee to confirm appointment of
23	the Deputy Auditor General; providing qualifications for
24	employees of the Office of Government Accountability;
25	authorizing certain persons to be employed as a financial
26	auditor or a legal advisor in the Office of Government
27	Accountability; providing for the headquarters and field
28	offices of the Office of Government Accountability;
29	providing for payrolls and vouchers of the Office of
30	Government Accountability; prohibiting employees of the
31	Office of Government Accountability from certain
32	activities; amending s. 11.45, F.S.; assigning certain
33	duties to the Office of Government Accountability;
34	assigning the authority to conduct audits and other
35	engagements to the Office of Government Accountability;
36	requiring audited entities to provide for a corrective
37	action plan when determined necessary by the Auditor
38	General; requiring certain entities to provide additional
39	data and other information related to their corrective
40	action plan; requiring the Office of Government
41	Accountability to perform followup procedures; requiring
42	the Office of Government Accountability to provide a copy
43	of its determination of the audited entity’s progress to
44	certain entities; providing for certain responsibilities
45	of the Office of Government Accountability; providing
46	criteria for audits of municipalities based on a certified
47	petition; providing for the adoption of rules by the
48	Office of Government Accountability; amending s. 11.47,
49	F.S.; replacing the Office of the Auditor General and the
50	Office of Program Policy Analysis and Government
51	Accountability with the Office of Government
52	Accountability; repealing ss. 11.51 and 11.511, F.S.,
53	relating to the Office of Program Policy Analysis and
54	Government Accountability and its director; amending s.
55	11.513, F.S.; requiring certain reviews to be conducted by
56	the Office of Government Accountability instead of the
57	Office of Program Policy Analysis and Government
58	Accountability; deleting the due dates for reviews;
59	amending s. 14.203, F.S.; assigning responsibilities to
60	the Office of Government Accountability formerly held by
61	the Office of Program Policy Analysis and Government
62	Accountability; amending s. 17.041, F.S.; assigning
63	responsibilities to the Office of Government
64	Accountability formerly held by the Auditor General;
65	amending s. 20.055, F.S.; assigning responsibilities to
66	the Office of Government Accountability formerly held by
67	the Auditor General; revising responsibilities of state
68	agency inspectors general concerning followup of reports
69	issued by the Office of Government Accountability;
70	amending s. 20.50, F.S.; correcting a cross reference;
71	amending ss. 20.23, 24.105, 24.108, 24.120, 24.123,
72	25.075, 39.202, 68.085, and 68.087, F.S.; assigning
73	responsibilities to the Office of Government
74	Accountability formerly held by the Auditor General or the
75	Office of Program Policy Analysis and Government
76	Accountability; repealing s. 70.20(13), F.S., relating to
77	a review conducted by the Office of Program Policy
78	Analysis and Government Accountability; amending ss.
79	110.116, 112.061, and 112.324, F.S.; assigning
80	responsibilities to the Office of Government
81	Accountability formerly held by the Auditor General or the
82	Office of Program Policy Analysis and Government
83	Accountability; repealing s. 112.658, F.S., relating to a
84	review by the Office of Program Policy Analysis and
85	Government Accountability of the Florida Retirement
86	System; amending ss. 119.07, 121.051, 121.055, 125.01,
87	136.08, 154.11, 163.2526, 163.3246, 189.4035, 189.412,
88	189.428, 192.0105, 193.074, 193.1142, 195.027, and
89	195.084, F.S.; assigning responsibilities to the Office of
90	Government Accountability formerly held by the Auditor
91	General or the Office of Program Policy Analysis and
92	Government Accountability; amending ss. 196.101 and
93	213.053, F.S.; deleting references to the Office of
94	Program Policy Analysis and Government Accountability and
95	the director of the office; repealing s. 215.44(6), F.S.,
96	relating to a review of State Board of Administration by
97	the Office of Program Policy Analysis and Government
98	Accountability; amending ss. 215.93, 215.94, 215.97,
99	215.981, 216.023, 216.102, 216.141, 216.163, 216.177,
100	216.178, 216.181, 216.192, 216.231, and 216.262, F.S.;
101	assigning responsibilities to the Office of Government
102	Accountability formerly held by the Auditor General or the
103	Office of Program Policy Analysis and Government
104	Accountability; amending s. 216.292, F.S.; deleting
105	references to the director of the Office of Program Policy
106	Analysis and Government Accountability; amending ss.
107	216.301, 218.31, 218.32, 218.39, 220.187, 243.73, 253.025,
108	259.037, 259.041, 267.1732, 273.02, 273.05, 273.055,
109	274.02, 282.318, 282.322, 287.045, 287.058, 287.0943,
110	287.115, and 287.17, F.S.; assigning responsibilities to
111	the Office of Government Accountability formerly held by
112	the Auditor General or the Office of Program Policy
113	Analysis and Government Accountability; amending s.
114	288.1224, F.S.; assigning responsibilities to the Office
115	of Government Accountability formerly held by the Office
116	of Program Policy Analysis and Government Accountability;
117	deleting a review completed by the Office of Program
118	Policy Analysis and Government Accountability; amending s.
119	288.1226, 288.1227, 288.7011, 288.7091, 288.7092, and
120	288.90151, F.S.; assigning responsibilities to the Office
121	of Government Accountability formerly held by the Auditor
122	General or the Office of Program Policy Analysis and
123	Government Accountability; amending s. 288.905, F.S.;
124	assigning responsibilities to the Office of Government
125	Accountability formerly held by the Office of Program
126	Policy Analysis and Government Accountability; deleting
127	provisions relating to a review completed by the Office of
128	Program Policy Analysis and Government Accountability;
129	amending ss. 288.906, 288.9517, 288.9604, 290.00689,
130	296.17, 296.41, 298.17, 310.131, 320.023, 320.08058,
131	320.08062, 322.081, and 322.135, F.S.; assigning
132	responsibilities to the Office of Government
133	Accountability formerly held by the Auditor General or the
134	Office of Program Policy Analysis and Government
135	Accountability; repealing s. 324.202, F.S., relating to a
136	completed pilot project in the Department of Highway
137	Safety and Motor Vehicles and a review completed by the
138	Office of Program Policy Analysis and Government
139	Accountability; amending ss. 331.419, 334.0445, 336.022,
140	339.406, 365.173, 373.45926, 373.4595, 373.536, 403.1835,
141	403.8532, and 409.2563, F.S.; assigning responsibilities
142	to the Office of Government Accountability formerly held
143	by the Auditor General or the Office of Program Policy
144	Analysis and Government Accountability; amending s.
145	411.01, F.S.; assigning responsibilities to the Office of
146	Government Accountability formerly held by the Office of
147	Program Policy Analysis and Government Accountability;
148	deleting an obsolete requirement relating to a completed
149	review by the Office of Program Policy Analysis and
150	Government Accountability; amending ss. 411.011, 411.221,
151	421.091, and 427.705, F.S.; assigning responsibilities to
152	the Office of Government Accountability formerly held by
153	the Auditor General or the Office of Program Policy
154	Analysis and Government Accountability; amending ss.
155	443.1316 and 445.003, F.S.; deleting an obsolete
156	requirement relating to a review completed by the Office
157	of Program Policy Analysis and Government Accountability;
158	amending s. 445.004, F.S.; deleting the Auditor General’s
159	authority to conduct an audit of Workforce Florida, Inc.;
160	assigning responsibilities to the Office of Government
161	Accountability formerly held by the Office of Program
162	Policy Analysis and Government Accountability; amending s.
163	445.009, F.S.; deleting an obsolete requirement relating
164	to a review completed by the Office of Program Policy
165	Analysis and Government Accountability; amending s.
166	445.011, F.S.; correcting a cross reference; amending ss.
167	446.609, 455.32, 471.038, and 527.22, F.S.; assigning
168	responsibilities to the Office of Government
169	Accountability formerly held by the Auditor General or the
170	Office of Program Policy Analysis and Government
171	Accountability; amending s. 550.125, F.S.; providing that
172	certain audits and examinations by the Office of
173	Government Accountability shall take place pursuant to the
174	direction of the Auditor General and the Legislative
175	Auditing Committee; amending ss. 601.15, 616.263, 744.708,
176	943.25, 944.105, 944.512, 944.719, 946.516, 948.15,
177	957.07, 957.11, 985.31, 985.311, 985.412, 985.416,
178	1001.24, 1001.453, and 1002.22, F.S.; assigning
179	responsibilities to the Office of Government
180	Accountability formerly held by the Auditor General or the
181	Office of Program Policy Analysis and Government
182	Accountability; repealing s. 1002.36(3), F.S., relating to
183	audit by the Auditor General of the Florida School for the
184	Deaf and the Blind; amending ss. 1002.37, 1004.28,
185	1004.29, 1004.43, and 1004.445, F.S.; assigning
186	responsibilities to the Office of Government
187	Accountability formerly held by the Auditor General or the
188	Office of Program Policy Analysis and Government
189	Accountability; amending s. 1004.58, F.S.; removing the
190	director of the Office of Program Policy Analysis and
191	Government Accountability from the Leadership Board for
192	Applied Research and Public Service; amending ss. 1004.70,
193	1004.78, 1005.37, 1006.07, 1006.19, 1008.35, 1008.46,
194	1009.265, 1009.53, 1009.976, 1009.983, 1010.305, 1011.10,
195	1011.51, 1013.35, and 1013.512, F.S.; assigning
196	responsibilities to the Office of Government
197	Accountability formerly held by the Auditor General or the
198	Office of Program Policy Analysis and Government
199	Accountability; amending s. 34, ch. 2002-22, Laws of
200	Florida; requiring the Office of Government Accountability
201	rather than the Office of Program Policy Analysis and
202	Government Accountability to conduct a review of the
203	progress of the Division of Vocational Rehabilitation and
204	to prepare a report; providing an effective date.
205
206	Be It Enacted by the Legislature of the State of Florida:
207
208	Section 1. Subsections (3), (4), and (5) of section 11.40,
209	Florida Statutes, are amended to read:
210	11.40 Legislative Auditing Committee.--
211	(3) The Legislative Auditing Committee may direct the
212	Office of Government AccountabilityAuditor General or the
213	Office of Program Policy Analysis and Government Accountability
214	to conduct an audit, review, or examination of any entity or
215	record described in s. 11.45(2) or (3).
216	(4) The Legislative Auditing Committee may take under
217	investigation any matter within the scope of an audit, review,
218	or examination either completed or then being conducted by the
219	Office of Government AccountabilityAuditor General or the
220	Office of Program Policy Analysis and Government Accountability,
221	and, in connection with such investigation, may exercise the
222	powers of subpoena by law vested in a standing committee of the
223	Legislature.
224	(5) Following notification by the Office of Government
225	AccountabilityAuditor General, the Department of Banking and
226	Finance, or the Division of Bond Finance of the State Board of
227	Administration of the failure of a local governmental entity,
228	district school board, charter school, or charter technical
229	career center to comply with the applicable provisions within s.
230	11.45(5)-(7), s. 218.32(1), or s. 218.38, the Legislative
231	Auditing Committee may schedule a hearing. If a hearing is
232	scheduled, the committee shall determine if the entity should be
233	subject to further state action. If the committee determines
234	that the entity should be subject to further state action, the
235	committee shall:
236	(a) In the case of a local governmental entity or district
237	school board, request the Department of Revenue and the
238	Department of Banking and Finance to withhold any funds not
239	pledged for bond debt service satisfaction which are payable to
240	such entity until the entity complies with the law. The
241	committee, in its request, shall specify the date such action
242	shall begin, and the request must be received by the Department
243	of Revenue and the Department of Banking and Finance 30 days
244	before the date of the distribution mandated by law. The
245	Department of Revenue and the Department of Banking and Finance
246	are authorized to implement the provisions of this paragraph.
247	(b) In the case of a special district, notify the
248	Department of Community Affairs that the special district has
249	failed to comply with the law. Upon receipt of notification, the
250	Department of Community Affairs shall proceed pursuant to the
251	provisions specified in ss. 189.421 and 189.422.
252	(c) In the case of a charter school or charter technical
253	career center, notify the appropriate sponsoring entity, which
254	may terminate the charter pursuant to ss. 1002.33 and 1002.34.
255	Section 2. Section 11.42, Florida Statutes, is amended to
256	read:
257	11.42 The Auditor General.--
258	(1) The Auditor General appointed in this section is the
259	auditor that is required by s. 2, Art. III of the State
260	Constitution.
261	(2) The Auditor General shall be appointed to office to
262	serve at the pleasure of the Legislature, by a majority vote of
263	the members of the Legislative Auditing Committee, subject to
264	confirmation by both houses of the Legislature. At the time of
265	her or his appointment, the Auditor General shall have been
266	certified under the Public Accountancy Law in this state for a
267	period of at least 10 years and shall have had not less than 10
268	years' experience in an accounting or auditing related field.
269	Vacancies in the office shall be filled in the same manner as
270	the original appointment.
271	(3) The Auditor General shall perform his or her duties
272	independently but under the general policies established by the
273	Legislative Auditing Committee.
274	(4)(3)(a) To carry out her or his or herduties the
275	Auditor General shall make all spending decisions within the
276	annual operating budget of the Office of Government
277	Accountabilityapproved by the President of the Senate and the
278	Speaker of the House of Representatives. The Auditor General
279	shall employ qualified persons necessary for the efficient
280	operation of the Auditor General's office and shall fix their
281	duties and compensation and, with the approval of the President
282	of the Senate and the Speaker of the House of Representatives,
283	shall adopt and administer a uniform personnel, job
284	classification, and pay plan for such employees.
285	(b) No person shall be employed as a financial auditor who
286	does not possess the qualifications to take the examination for
287	a certificate as certified public accountant under the laws of
288	this state, and no person shall be employed or retained as legal
289	adviser, on either a full-time or a part-time basis, who is not
290	a member of The Florida Bar.
291	(5)(4)The Auditor General, before entering upon the
292	duties of the office, shall take and subscribe the oath of
293	office required of state officers by the State Constitution.
294	(6)(5)The appointment of the Auditor General may be
295	terminated at any time by a majority vote of both houses of the
296	Legislature.
297	(6)(a) The headquarters of the Auditor General shall be at
298	the state capital, but to facilitate auditing and to eliminate
299	unnecessary traveling the Auditor General may establish field
300	offices located outside the state capital. The Auditor General
301	shall be provided with adequate quarters to carry out the
302	position's functions in the state capital and in other areas of
303	the state.
304	(b) All payrolls and vouchers for the operations of the
305	Auditor General's office shall be submitted to the Comptroller
306	and, if found to be correct, payments shall be issued therefor.
307	(7) The Auditor General may make and enforce reasonable
308	rules and regulations necessary to facilitate audits, including,
309	but not limited to, examinations, policy analyses, program
310	evaluations and justification reviews, reviews, and other
311	engagements that the Office of Government Accountabilitywhich
312	she or heis authorized to perform.
313	(8) No officer or salaried employee of the Office of the
314	Auditor General shall serve as the representative of any
315	political party or on any executive committee or other governing
316	body thereof; serve as an executive, officer, or employee of any
317	political party committee, organization, or association; or be
318	engaged on behalf of any candidate for public office in the
319	solicitation of votes or other activities in behalf of such
320	candidacy. Neither the Auditor General nor any employee of the
321	Auditor General may become a candidate for election to public
322	office unless she or he first resigns from office or employment.
323	No officer or salaried employee of the Auditor General shall
324	actively engage in any other business or profession or be
325	otherwise employed without the prior written permission of the
326	Auditor General.
327	(8)(9)Sections 11.25(1) and 11.26 shall not apply to the
328	Auditor General.
329	Section 3. Section 11.421, Florida Statutes, is created to
330	read:
331	11.421 The Office of Government Accountability.--
332	(1) There is created an Office of Government
333	Accountability.
334	(2) The Auditor General is the head of the Office of
335	Government Accountability.
336	(3) The Office of Government Accountability shall consist
337	of a Division of Policy Analysis and Agency Review and any other
338	divisions deemed necessary by the Auditor General. The Division
339	of Policy Analysis and Agency Review shall be responsible for
340	conducting examinations, policy analysis, program evaluation and
341	justification reviews, and other engagements as directed by the
342	Auditor General or as directed by the Legislative Auditing
343	Committee. The Division of Policy Analysis and Agency Review
344	shall also be responsible for maintaining the Florida Government
345	Accountability Report, which summarizes accountability
346	information on all major state programs, and providing this
347	information to the Legislature electronically and by other
348	means.
349	(4) The Auditor General shall appoint a Deputy Auditor
350	General to direct the Division of Policy Analysis and Agency
351	Review. At the time of the appointment, the Deputy Auditor
352	General must have had 10 years’ experience in policy analysis
353	and program evaluation. The appointment shall be subject to
354	confirmation by a majority vote of the Legislative Auditing
355	Committee.
356	(5) The Auditor General shall employ qualified persons
357	necessary for the efficient operation of the Office of
358	Government Accountability. The staff must be chosen to provide a
359	broad background of experience and expertise and, to the maximum
360	extent possible, represent a range of disciplines that includes
361	auditing, accounting, law, engineering, public administration,
362	environmental science, policy analysis, economics, sociology,
363	and philosophy. The Auditor General shall fix their duties and
364	compensation and, with the approval of the President of the
365	Senate and the Speaker of the House of Representatives, shall
366	adopt and administer a uniform personnel, job classification,
367	and pay plan for such employees.
368	(6) No person shall be employed as a financial auditor who
369	does not possess the qualifications to take the examination for
370	a certificate as certified public accountant under the laws of
371	this state and no person shall be employed or retained as legal
372	adviser, on either a full-time or a part-time basis, who is not
373	a member in good standing of The Florida Bar.
374	(7)(a) The headquarters of the Office of Government
375	Accountability shall be at the state capital, but to facilitate
376	auditing and to eliminate unnecessary travel, the Office of
377	Government Accountability may establish field offices located
378	outside the state capital. The Office of Government
379	Accountability shall be provided with adequate quarters to carry
380	out its duties and responsibilities in the state capital and in
381	other areas of the state.
382	(b) All payrolls and vouchers for the operations of the
383	Office of Government Accountability shall be submitted to the
384	Chief Financial Officer and, if found to be correct, payments
385	shall be issued therefor.
386	(8) No officer or salaried employee of the Office of
387	Government Accountability shall serve as the representative of
388	any political party or on any executive committee or other
389	governing body thereof; serve as an executive, officer, or
390	employee of any political party committee, organization, or
391	association; or be engaged on behalf of any candidate for public
392	office in the solicitation of votes or other activities on
393	behalf of such candidacy. Neither the Auditor General nor any
394	employee of the Office of Government Accountability may become a
395	candidate for election to public office unless he or she first
396	resigns from office or employment. No officer or salaried
397	employee of the Office of Government Accountability shall
398	actively engage in any other business or profession or be
399	otherwise employed without the prior written permission of the
400	Auditor General.
401	Section 4. Subsections (2) through (9) of section 11.45,
402	Florida Statutes, are amended to read:
403	11.45 Definitions; duties; authorities; reports; rules.--
404	(2) DUTIES.--The Office of Government Accountability
405	Auditor Generalshall:
406	(a) Conduct audits, including, but not limited to,
407	examinations, policy analysis, program evaluations and
408	justification reviews, reviews, and other engagementsof records
409	and perform related duties as prescribed by law, concurrent
410	resolution of the Legislature, or as directed by the Legislative
411	Auditing Committee.
412	(b) Annually conduct a financial audit of state
413	government.
414	(c) Annually conduct financial audits of all universities
415	and district boards of trustees of community colleges.
416	(d) Annually conduct financial and operationalaudits of
417	the accounts and records of all district school boards in
418	counties with populations of fewer than 150,000, according to
419	the most recent federal decennial statewide census.
420	(e) Annually conduct an audit of the Wireless Emergency
421	Telephone System Fund as described in s. 365.173.
422	(f) At least every 2 years, conduct operational audits of
423	the accounts and records of state agencies,and universities,
424	and district boards of trustees of community colleges. In
425	connection with these audits, the Auditor General shall give
426	appropriate consideration to reports issued by state agencies'
427	inspectors general,or universities' inspectors general, or
428	internal auditorsand the resolution of findings therein.
429	(g) At least every 2 years, conduct a performance audit of
430	the local government financial reporting system, which, for the
431	purpose of this chapter, means any statutory provisions related
432	to local government financial reporting. The purpose of such an
433	audit is to determine the accuracy, efficiency, and
434	effectiveness of the reporting system in achieving its goals and
435	to make recommendations to the local governments, the Governor,
436	and the Legislature as to how the reporting system can be
437	improved and how program costs can be reduced. The local
438	government financial reporting system should provide for the
439	timely, accurate, uniform, and cost-effective accumulation of
440	financial and other information that can be used by the members
441	of the Legislature and other appropriate officials to accomplish
442	the following goals:
443	1. Enhance citizen participation in local government;
444	2. Improve the financial condition of local governments;
445	3. Provide essential government services in an efficient
446	and effective manner; and
447	4. Improve decisionmaking on the part of the Legislature,
448	state agencies, and local government officials on matters
449	relating to local government.
450	(h) At least every 2 years, determine through the
451	examination of actuarial reviews, financial statements, and the
452	practices and procedures of the Department of Management
453	Services, the compliance of the Florida Retirement System with
454	the provisions of part VII of chapter 112. The Office of
455	Government Accountability shall employ an independent consulting
456	actuary who is an enrolled actuary as defined in part VII of
457	chapter 112, to assist in the determination of compliance. The
458	Office of Government Accountability shall employ the same
459	actuarial standards to monitor the Department of Management
460	Services as the Department of Management Services uses to
461	monitor local governmental entities.
462	(i) At least every 2 years, examine the State Board of
463	Administration’s management of investments.
464	(j)(h)Once every 3 years, conduct performance audits of
465	the Department of Revenue's administration of the ad valorem tax
466	laws as described in s. 195.096.
467	(k)(i) Once every 3 years, conduct financial and
468	operationalaudits of the accounts and records of all district
469	school boards in counties with populations of 150,000125,000or
470	more, according to the most recent federal decennial statewide
471	census.
472	(l)(j)Once every 3 years, review a sample of each state
473	agency's internal audit reports to determine compliance with
474	current Standards for the Professional Practice of Internal
475	Auditing or, if appropriate, government auditing standards.
476	(m)(k)Conduct audits of local governmental entities when
477	determined to be necessary by the Auditor General, when directed
478	by the Legislative Auditing Committee, or when otherwise
479	required by law. No later than 18 months after the release of
480	the audit report, the Auditor General shall perform such
481	appropriate followup procedures as he or she deems necessary to
482	determine the audited entity's progress in addressing the
483	findings and recommendations contained within the Auditor
484	General's previous report. The Auditor General shall provide a
485	copy of his or her determination to each member of the audited
486	entity's governing body and to the Legislative Auditing
487	Committee.
488	(n) Conduct program evaluation and justification reviews
489	as described in s. 11.513 at the discretion of the Auditor
490	General upon consultation with the Legislative Auditing
491	Committee or the Legislative Budget Commission.
492	(o) Provide a statement in its reports whether the entity
493	audited by the Office of Government Accountability must file a
494	corrective action plan to address findings and recommendations
495	included in the report. Whenever determined necessary by the
496	Office of Government Accountability, the audited entity shall
497	provide a corrective action plan to the Legislative Auditing
498	Committee. The audited entity shall provide the corrective
499	action plan no later than 2 months after the release of the
500	report by the Office of Government Accountability. The
501	corrective action plan shall include completion dates, data, and
502	other information that describes in detail what the entity will
503	do to implement the recommendations within the report. The
504	entity shall provide data and other information that describes
505	with specificity the progress the entity has made in
506	implementing the corrective action plan. The entity shall
507	provide such data within 12 months after the submission of the
508	corrective action plan or the time period specified by the
509	Office of Government Accountability. The Office of Government
510	Accountability shall perform followup procedures to verify the
511	entity’s progress in addressing findings and recommendations
512	contained within the report issued by the Office of Government
513	Accountability. The Office of Government Accountability shall
514	provide a copy of its determination to the audited entity, the
515	Legislative Auditing Committee, and the appropriate legislative
516	standing committees.
517
518	The Auditor General shall perform his or her duties
519	independently but under the general policies established by the
520	Legislative Auditing Committee.This subsection does not limit
521	the Office of Government Accountability’sAuditor General's
522	discretionary authority to conduct other audits or engagements
523	of governmental entities as authorized in subsection (3).
524	(3) AUTHORITY FOR AUDITS AND OTHER ENGAGEMENTS.--
525	(a) The Office of Government AccountabilityAuditor General
526	may, pursuant to the direction of the Auditor Generalhis or her
527	own authority, or at the direction of the Legislative Auditing
528	Committee, conduct audits, including, but not limited to,
529	examinations, policy analysis, program evaluation and
530	justification reviews, andorother engagements as determined
531	appropriate by the Auditor General of:
532	(a)1.The accounts and records of any governmental entity
533	created or established by law.
534	(b)2.The information technology programs, activities,
535	functions, or systems of any governmental entity created or
536	established by law.
537	(c)3.The accounts and records of any charter school
538	created or established by law.
539	(d)4.The accounts and records of any direct-support
540	organization or citizen support organization created or
541	established by law. The Office of Government Accountability
542	Auditor Generalis authorized to require and receive any records
543	from the direct-support organization or citizen support
544	organization, or from its independent auditor.
545	(e)5.The public records associated with any appropriation
546	made by the General Appropriations Act to a nongovernmental
547	agency, corporation, or person. All records of a nongovernmental
548	agency, corporation, or person with respect to the receipt and
549	expenditure of such an appropriation shall be public records and
550	shall be treated in the same manner as other public records are
551	under general law.
552	(f)6.State financial assistance provided to any nonstate
553	entity.
554	(g)7.The Tobacco Settlement Financing Corporation created
555	pursuant to s. 215.56005.
556	(h)8.The Florida Virtual School created pursuant to s.
557	1002.37.
558	(i)9.Any purchases of federal surplus lands for use as
559	sites for correctional facilities as described in s. 253.037.
560	(j)10.Enterprise Florida, Inc., including any of its
561	boards, advisory committees, or similar groups created by
562	Enterprise Florida, Inc., and programs. The audit report may not
563	reveal the identity of any person who has anonymously made a
564	donation to Enterprise Florida, Inc., pursuant to this
565	subparagraph. The identity of a donor or prospective donor to
566	Enterprise Florida, Inc., who desires to remain anonymous and
567	all information identifying such donor or prospective donor are
568	confidential and exempt from the provisions of s. 119.07(1) and
569	s. 24(a), Art. I of the State Constitution. Such anonymity shall
570	be maintained in the auditor's report.
571	(k)11.The Florida Development Finance Corporation or the
572	capital development board or the programs or entities created by
573	the board. The audit or report may not reveal the identity of
574	any person who has anonymously made a donation to the board
575	pursuant to this subparagraph. The identity of a donor or
576	prospective donor to the board who desires to remain anonymous
577	and all information identifying such donor or prospective donor
578	are confidential and exempt from the provisions of s. 119.07(1)
579	and s. 24(a), Art. I of the State Constitution. Such anonymity
580	shall be maintained in the auditor's report.
581	(l)12.The records pertaining to the use of funds from
582	voluntary contributions on a motor vehicle registration
583	application or on a driver's license application authorized
584	pursuant to ss. 320.023 and 322.081.
585	(m)13.The records pertaining to the use of funds from the
586	sale of specialty license plates described in chapter 320.
587	(n)14.The transportation corporations under contract with
588	the Department of Transportation that are acting on behalf of
589	the state to secure and obtain rights-of-way for urgently needed
590	transportation systems and to assist in the planning and design
591	of such systems pursuant to ss. 339.401-339.421.
592	(o)15.The acquisitions and divestitures related to the
593	Florida Communities Trust Program created pursuant to chapter
594	380.
595	(p)16.The Florida Water Pollution Control Financing
596	Corporation created pursuant to s. 403.1837.
597	(q)17.The Florida Partnership for School Readiness
598	created pursuant to s. 411.01.
599	(r)18.The Florida Special Disability Trust Fund Financing
600	Corporation created pursuant to s. 440.49.
601	(s)19.Workforce Florida, Inc., or the programs or
602	entities created by Workforce Florida, Inc., created pursuant to
603	s. 445.004.
604	(t)20.The corporation defined in s. 455.32 that is under
605	contract with the Department of Business and Professional
606	Regulation to provide administrative, investigative,
607	examination, licensing, and prosecutorial support services in
608	accordance with the provisions of s. 455.32 and the practice act
609	of the relevant profession.
610	(u)21.The Florida Engineers Management Corporation
611	created pursuant to chapter 471.
612	(v)22.The Investment Fraud Restoration Financing
613	Corporation created pursuant to chapter 517.
614	(w)23.The books and records of any permitholder that
615	conducts race meetings or jai alai exhibitions under chapter
616	550.
617	(x)24.The corporation defined in part II of chapter 946,
618	known as the Prison Rehabilitative Industries and Diversified
619	Enterprises, Inc., or PRIDE Enterprises.
620	(b) The Auditor General is also authorized to:
621	1. Promote the building of competent and efficient
622	accounting and internal audit organizations in the offices
623	administered by governmental entities.
624	2. Provide consultation services to governmental entities
625	on their financial and accounting systems, procedures, and
626	related matters.
627	(4) SCHEDULING AND STAFFING OF AUDITS.--
628	(a) Each financial audit required or authorized by this
629	section, when practicable, shall be made and completed within
630	not more than 9 months following the end of each audited fiscal
631	year of the state agency or political subdivision, or at such
632	lesser time which may be provided by law or concurrent
633	resolution or directed by the Legislative Auditing Committee.
634	When the Auditor General determines that conducting any audit or
635	engagement otherwise required by law would not be possible due
636	to workload or would not be an efficient or effective use of the
637	Office of Government Accountability’shis or herresources based
638	on an assessment of risk, then, in his or her discretion, the
639	Auditor General may temporarily or indefinitely postpone such
640	audits or other engagements for such period or any portion
641	thereof, unless otherwise directed by the committee.
642	(b) The Auditor General may, when in his or her judgment
643	it is necessary, designate and direct any auditor employed by
644	the Office of Government AccountabilityAuditor Generalto audit
645	any accounts or records within the authority of the Office of
646	Government AccountabilityAuditor Generalto audit. The auditor
647	shall report his or her findings for review by the Auditor
648	General, who shall prepare the audit report.
649	(c) The audit report when final shall be a public record.
650	The audit workpapers and notes are not a public record; however,
651	those workpapers necessary to support the computations in the
652	final audit report may be made available by a majority vote of
653	the Legislative Auditing Committee after a public hearing
654	showing proper cause. The audit workpapers and notes shall be
655	retained by the Office of Government AccountabilityAuditor
656	General until no longer useful in his or her proper functions,
657	after which time they may be destroyed.
658	(d) At the conclusion of the audit, the Office of
659	Government Accountability’sAuditor General or the Auditor
660	General'sdesignated representative shall discuss the audit with
661	the official whose office is subject to audit and submit to that
662	official a list of the Auditor General's findings which may be
663	included in the audit report. If the official is not available
664	for receipt of the list of audit findings, then delivery is
665	presumed to be made when it is delivered to his or her office.
666	The official shall submit to the Office of Government
667	AccountabilityAuditor General or itsthedesignated
668	representative, within 30 days after the receipt of the list of
669	findings, or within 15 days after receipt of the list of
670	findings when requested by the Office of Government
671	Accountabilityhis or her written statement of explanation or
672	rebuttal concerning all of the findings, including corrective
673	action to be taken to preclude a recurrence of all findings.
674	(e) The Office of Government AccountabilityAuditor
675	Generalshall provide the successor independent certified public
676	accountant of a district school board with access to the prior
677	year's working papers in accordance with the Statements on
678	Auditing Standards, including documentation of planning,
679	internal control, audit results, and other matters of continuing
680	accounting and auditing significance, such as the working paper
681	analysis of balance sheet accounts and those relating to
682	contingencies.
683	(5) PETITION FOR AN AUDIT BY THE OFFICE OF GOVERNMENT
684	ACCOUNTABILITYAUDITOR GENERAL.--
685	(a) The Legislative Auditing Committee shall direct the
686	Office of Government AccountabilityAuditor General to make ana
687	financialaudit of any municipality whenever petitioned to do so
688	by at least 20 percent of the registered electors in the last
689	general election of that municipality pursuant to this
690	subsection. The supervisor of elections of the county in which
691	the municipality is located shall certify whether or not the
692	petition contains the signatures of at least 20 percent of the
693	registeredelectors of the municipality. After the completion of
694	the audit, the Office of Government AccountabilityAuditor
695	Generalshall determine whether the municipality has the fiscal
696	resources necessary to pay the cost of the audit. The
697	municipality shall pay the cost of the audit within 90 days
698	after the Office of Government AccountabilityAuditor General's
699	determination that the municipality has the available resources.
700	If the municipality fails to pay the cost of the audit, the
701	Department of Revenue shall, upon certification of the Office of
702	Government AccountabilityAuditor General, withhold from that
703	portion of the distribution pursuant to s. 212.20(6)(d)6. which
704	is distributable to such municipality, a sum sufficient to pay
705	the cost of the audit and shall deposit that sum into the
706	General Revenue Fund of the state.
707	(b) A letter of intent must be filed with the municipal
708	clerk prior to any petition of the electors of that municipality
709	for the purpose of an audit. All petitions shall be submitted to
710	the Supervisor of Elections and contain, at a minimum, the
711	following information:
712	1. Printed name.
713	2. Signature of elector.
714	3. Residence address.
715	4. Date of birth.
716	5. Date signed.
717
718	All petitions must be submitted for verification within one
719	calendar year of the audit petition origination by the municipal
720	electors.
721	(6) REQUEST BY A LOCAL GOVERNMENTAL ENTITY FOR AN AUDIT BY
722	THE OFFICE OF GOVERNMENT ACCOUNTABILITYAUDITOR
723	GENERAL.--Whenever a local governmental entity requests the
724	Office of Government AccountabilityAuditor Generalto conduct
725	an audit of all or part of its operations and the Office of
726	Government AccountabilityAuditor General conducts the audit
727	under his or her own authority or at the direction of the
728	Legislative Auditing Committee, the expenses of the audit shall
729	be paid by the local governmental entity. The Office of
730	Government AccountabilityAuditor Generalshall estimate the
731	cost of the audit. Fifty percent of the cost estimate shall be
732	paid by the local governmental entity before the initiation of
733	the audit and deposited into the General Revenue Fund of the
734	state. After the completion of the audit, the Office of
735	Government AccountabilityAuditor Generalshall notify the local
736	governmental entity of the actual cost of the audit. The local
737	governmental entity shall remit the remainder of the cost of the
738	audit to the Office of Government AccountabilityAuditor General
739	for deposit into the General Revenue Fund of the state. If the
740	local governmental entity fails to comply with paying the
741	remaining cost of the audit, the Office of Government
742	AccountabilityAuditor Generalshall notify the Legislative
743	Auditing Committee. The committee shall proceed in accordance
744	with s. 11.40(5).
745	(7) OFFICE OF GOVERNMENT ACCOUNTABILTYAUDITOR GENERAL
746	REPORTING REQUIREMENTS.--
747	(a) The Office of Government AccountabilityAuditor
748	Generalshall notify the Legislative Auditing Committee of any
749	local governmental entity, district school board, charter
750	school, or charter technical career center that does not comply
751	with the reporting requirements of s. 218.39. The committee
752	shall proceed in accordance with s. 11.40(5).
753	(b) The Office of Government AccountabilityAuditor
754	General, in consultation with the Board of Accountancy, shall
755	review all audit reports submitted pursuant to s. 218.39. The
756	Office of Government AccountabilityAuditor Generalshall
757	request any significant items that were omitted in violation of
758	a rule adopted by the Office of Government Accountability
759	Auditor General. The items must be provided within 45 days after
760	the date of the request. If the governmental entity does not
761	comply with the Office of Government Accountability’sAuditor
762	General's request, the Office of Government Accountability
763	Auditor Generalshall notify the Legislative Auditing Committee.
764	The committee shall proceed in accordance with s. 11.40(5).
765	(c) The Office of Government AccountabilityAuditor
766	Generalshall provide annually a list of those special districts
767	which are not in compliance with s. 218.39 to the Special
768	District Information Program of the Department of Community
769	Affairs.
770	(d) During the Office of Government Accountability’s
771	Auditor General's review of audit reports, ithe or sheshall
772	contact those units of local government, as defined in s.
773	218.403, that are not in compliance with s. 218.415 and request
774	evidence of corrective action. The unit of local government
775	shall provide the Office of Government AccountabilityAuditor
776	Generalwith evidence of corrective action within 45 days after
777	the date it is requested by the Office of Government
778	AccountabilityAuditor General. If the unit of local government
779	fails to comply with the Office of Government Accountability’s
780	Auditor General's request, the Office of Government
781	AccountabilityAuditor Generalshall notify the Legislative
782	Auditing Committee. The committee shall proceed in accordance
783	with s. 11.40(5).
784	(e) The Auditor General shall notify the Governor and the
785	Legislative Auditing Committee of any audit report reviewed by
786	the Office of Government AccountabilityAuditor Generalpursuant
787	to paragraph (b) which contains a statement that the local
788	governmental entity or district school board is in a state of
789	financial emergency as provided in s. 218.503. If the Office of
790	Government AccountabilityAuditor Generalrequests a
791	clarification regarding information included in an audit report
792	to determine whether a local governmental entity or district
793	school board is in a state of financial emergency, the requested
794	clarification must be provided within 45 days after the date of
795	the request. If the local governmental entity or district school
796	board does not comply with the Office of Government
797	AccountabilityAuditor General’srequest, the Auditor General
798	shall notify the Legislative Auditing Committee. If, after
799	obtaining the requested clarification, the Office of Government
800	AccountabilityAuditor Generaldetermines that the local
801	governmental entity or district school board is in a state of
802	financial emergency, ithe or sheshall notify the Governor and
803	the Legislative Auditing Committee.
804	(f) The Auditor General shall annually compile and
805	transmit to the President of the Senate, the Speaker of the
806	House of Representatives, and the Legislative Auditing Committee
807	a summary of significant findings and financial trends
808	identified in audit reports reviewed in paragraph (b) or
809	otherwise identified by the Office of Government
810	Accountability’sAuditor General’sreview of such audit reports
811	and financial information, and identified in audits of district
812	school boards conducted by the Office of Government
813	AccountabilityAuditor General. The Office of Government
814	AccountabilityAuditor Generalshall include financial
815	information provided pursuant to s. 218.32(1)(e) for entities
816	with fiscal years ending on or after June 30, 2003, within its
817	his or herreports submitted pursuant to this paragraph.
818	(g) If the Office of Government AccountabilityAuditor
819	Generaldiscovers significant errors, improper practices, or
820	other significant discrepancies in connection with itshis or
821	heraudits of a state agency or state officer, the Auditor
822	General shall notify the President of the Senate, the Speaker of
823	the House of Representatives, and the Legislative Auditing
824	Committee. The President of the Senate and the Speaker of the
825	House of Representatives shall promptly forward a copy of the
826	notification to the chairs of the respective legislative
827	committees, which in the judgment of the President of the Senate
828	and the Speaker of the House of Representatives are
829	substantially concerned with the functions of the state agency
830	or state officer involved. Thereafter, and in no event later
831	than the 10th day of the next succeeding legislative session,
832	the person in charge of the state agency involved, or the state
833	officer involved, as the case may be, shall explain in writing
834	to the President of the Senate, the Speaker of the House of
835	Representatives, and to the Legislative Auditing Committee the
836	reasons or justifications for such errors, improper practices,
837	or other significant discrepancies and the corrective measures,
838	if any, taken by the agency.
839	(h) The Auditor General shall transmit to the President of
840	the Senate, the Speaker of the House of Representatives, and the
841	Legislative Auditing Committee by December 1 of each year a list
842	of statutory and fiscal changes recommended by the Auditor
843	General. The Auditor General may also transmit recommendations
844	at other times of the year when the information would be timely
845	and useful for the Legislature.
846	(8) RULES OF THE OFFICE OF GOVERNMENT ACCOUNTABILITY
847	AUDITOR GENERAL.--The Office of Government Accountability
848	Auditor General, in consultation with the Board of Accountancy,
849	shall adopt rules for the form and conduct of all financial
850	audits performed by independent certified public accountants
851	pursuant to ss. 215.981, 218.39, 1001.453, 1004.28, and 1004.70.
852	The rules for audits of local governmental entities and district
853	school boards must include, but are not limited to, requirements
854	for the reporting of information necessary to carry out the
855	purposes of the Local Government Financial Emergencies Act as
856	stated in s. 218.501.
857	(9) TECHNICAL ASSISTANCEOTHER GUIDANCE PROVIDED BY THE
858	OFFICE OF GOVERNMENT ACCOUNTABILITYAUDITOR GENERAL.--The Office
859	of Government Accountability is authorized to provide technical
860	assistance to:
861	(a)Auditor General, in consultation withThe Department
862	of Education in the development of, shall developa compliance
863	supplement for the financial audit of a district school board
864	conducted by an independent certified public accountant.
865	(b) Governmental entities on their financial and
866	accounting systems, procedures, and related matters.
867	(c) Governmental entities on promoting the building of
868	competent and efficient accounting and internal audit
869	organizations in their offices.
870	Section 5. Section 11.47, Florida Statutes, is amended to
871	read:
872	11.47 Penalties; failure to make a proper audit or
873	examination; making a false report; failure to produce documents
874	or information.--
875	(1) All officers whose respective offices the Office of
876	Government AccountabilityAuditor General or the Office of
877	Program Policy Analysis and Government Accountabilityis
878	authorized to audit or examine shall enter into their public
879	records sufficient information for proper audit or examination,
880	and shall make the same available to the Office of Government
881	AccountabilityAuditor General or the Office of Program Policy
882	Analysis and Government Accountabilityon demand.
883	(2) The willful failure or refusal of the Auditor General,
884	director of the Office of Program Policy Analysis and Government
885	Accountability, or any staff employed by the Office of
886	Government AccountabilityAuditor General or the Office of
887	Program Policy Analysis and Government Accountabilityto make a
888	proper audit or examination in line with his or her duty, the
889	willful making of a false report as to any audit or examination,
890	or the willful failure or refusal to report a shortage or
891	misappropriation of funds or property shall be cause for removal
892	from such office or employment, and the Auditor General, the
893	director of the Office of Program Policy Analysis and Government
894	Accountability,or a staff member shall be guilty of a
895	misdemeanor of the first degree, punishable as provided in s.
896	775.082 or s. 775.083.
897	(3) Any person who willfully fails or refuses to furnish
898	or produce any book, record, paper, document, data, or
899	sufficient information necessary to a proper audit or
900	examination which the Office of Government Accountability
901	Auditor General or the Office of Program Policy Analysis and
902	Government Accountabilityis by law authorized to perform shall
903	be guilty of a misdemeanor of the first degree, punishable as
904	provided in s. 775.082 or s. 775.083.
905	(4) Any officer who willfully fails or refuses to furnish
906	or produce any book, record, paper, document, data, or
907	sufficient information necessary to a proper audit or
908	examination which the Office of Government Accountability
909	Auditor General or the Office of Program Policy Analysis and
910	Government Accountabilityis by law authorized to perform, shall
911	be subject to removal from office.
912	Section 6. Section 11.51, Florida Statutes, is repealed:
913	11.51 Office of Program Policy Analysis and Government
914	Accountability.--
915	(1) There is hereby created the Office of Program Policy
916	Analysis and Government Accountability as a unit of the Office
917	of the Auditor General appointed pursuant to s. 11.42. The
918	office shall perform independent examinations, program reviews,
919	and other projects as provided by general law, as provided by
920	concurrent resolution, or as directed by the Legislative
921	Auditing Committee, and shall provide recommendations, training,
922	or other services to assist the Legislature.
923	(2) The Office of Program Policy Analysis and Government
924	Accountability is independent of the Auditor General appointed
925	pursuant to s. 11.42 for purposes of general policies
926	established by the Legislative Auditing Committee.
927	(3) The Office of Program Policy Analysis and Government
928	Accountability shall maintain a schedule of examinations of
929	state programs.
930	(4) The Office of Program Policy Analysis and Government
931	Accountability is authorized to examine all entities and records
932	listed in s. 11.45(3)(a).
933	(5) At the conclusion of an examination, the designated
934	representative of the director of the Office of Program Policy
935	Analysis and Government Accountability shall discuss the
936	examination with the official whose office is examined and
937	submit to that official the Office of Program Policy Analysis
938	and Government Accountability’s preliminary findings. If the
939	official is not available for receipt of the preliminary
940	findings, clearly designated as such, delivery thereof is
941	presumed to be made when it is delivered to his or her office.
942	Whenever necessary, the Office of Program Policy Analysis and
943	Government Accountability may request the official to submit his
944	or her written statement of explanation or rebuttal within 15
945	days after the receipt of the findings. If the response time is
946	not requested to be within 15 days, the official shall submit
947	his or her response within 30 days after receipt of the
948	preliminary findings.
949	(6) No later than 18 months after the release of a report
950	of the Office of Program Policy Analysis and Government
951	Accountability, the agencies that are the subject of that report
952	shall provide data and other information that describes with
953	specificity what the agencies have done to respond to the
954	recommendations contained in the report. The Office of Program
955	Policy Analysis and Government Accountability may verify the
956	data and information provided by the agencies. If the data and
957	information provided by the agencies are deemed sufficient and
958	accurate, the Office of Program Policy Analysis and Government
959	Accountability shall report to the Legislative Auditing
960	Committee and to the legislative standing committees concerned
961	with the subject areas of the audit. The report shall include a
962	summary of the agencies' responses, the evaluation of those
963	responses, and any recommendations deemed to be appropriate.
964	Section 7. Section 11.511, Florida Statutes, is repealed:
965	11.511 Director of the Office of Program Policy Analysis
966	and Government Accountability; appointment; employment of staff;
967	powers and duties.--
968	(1)(a) The Legislative Auditing Committee shall appoint a
969	director of the Office of Program Policy Analysis and Government
970	Accountability by majority vote of the committee, subject to
971	confirmation by a majority vote of the Senate and the House of
972	Representatives. At the time of appointment, the director must
973	have had 10 years' experience in policy analysis and program
974	evaluation. The reappointment of a director is subject to
975	confirmation by a majority vote of the Senate and the House of
976	Representatives. The Legislative Auditing Committee may appoint
977	an interim director.
978	(b) The appointment of the director may be terminated at
979	any time by a majority vote of the Senate and the House of
980	Representatives.
981	(2)(a) The director shall take and subscribe to the oath
982	of office required of state officers by the State Constitution.
983	(b) Until such time as each house confirms the appointment
984	of the director, the appointee shall perform the functions as
985	provided by law.
986	(3)(a) The director shall make all spending decisions
987	under the annual operating budget approved by the President of
988	the Senate and the Speaker of the House of Representatives. The
989	director shall employ and set the compensation of such
990	professional, technical, legal, and clerical staff as may be
991	necessary to fulfill the responsibilities of the Office of
992	Program Policy Analysis and Government Accountability, in
993	accordance with the joint policies and procedures of the
994	President of the Senate and the Speaker of the House of
995	Representatives, and may remove these personnel. The staff must
996	be chosen to provide a broad background of experience and
997	expertise and, to the maximum extent possible, to represent a
998	range of disciplines that includes law, engineering, public
999	administration, environmental science, policy analysis,
1000	economics, sociology, and philosophy.
1001	(b) An officer or full-time employee of the Office of
1002	Program Policy Analysis and Government Accountability may not
1003	serve as the representative of any political party or on any
1004	executive committee or other governing body thereof; receive
1005	remuneration for activities on behalf of any candidate for
1006	public office; or engage, on behalf of any candidate for public
1007	office, in the solicitation of votes or other activities in
1008	behalf of such candidacy. Neither the director of the Office of
1009	Program Policy Analysis and Government Accountability nor any
1010	employee of that office may become a candidate for election to
1011	public office unless he or she first resigns from office or
1012	employment.
1013	(4) The director shall perform and/or contract for the
1014	performance of examinations and other duties as prescribed by
1015	law. The director shall perform his or her duties independently
1016	but under general policies established by the Legislative
1017	Auditing Committee.
1018	(5) The director may adopt and enforce reasonable rules
1019	necessary to facilitate the examinations, reports, and other
1020	tasks that he or she is authorized to perform.
1021	(6) When the director determines that conducting an
1022	examination would not be possible due to workload limitations or
1023	the project does not appear to be of critical interest to the
1024	Legislature, then, with the consent of the President of the
1025	Senate and the Speaker of the House of Representatives, the
1026	director may temporarily or indefinitely postpone such
1027	examinations. The director may at any time conduct a performance
1028	review of a governmental entity created by law.
1029	Section 8. Section 11.513, Florida Statutes, is amended to
1030	read:
1031	11.513 Program evaluation and justification review.--
1032	(1) Each state agency mayshallbe subject to a program
1033	evaluation and justification review by the Office of Program
1034	Policy Analysis and Government Accountability as determined by
1035	the Legislative Auditing Committee. This review shall be
1036	conducted at the discretion of the Auditor General upon
1037	consultation with the Legislative Auditing Committee or the
1038	Legislative Budget Commission.Each state agency shall offer its
1039	complete cooperation to the Office of Program Policy Analysis
1040	andGovernment Accountability so that such review may be
1041	accomplished.
1042	(2) A state agency's inspector general, internal auditor,
1043	or other person designated by the agency head mustshall
1044	develop, in consultation with the Office of Program Policy
1045	Analysis andGovernment Accountability, a plan for monitoring
1046	and reviewing the state agency's major programs to ensure that
1047	performance data are maintained timely and accuratelyand
1048	supported by agency records.
1049	(3) The program evaluation and justification review shall
1050	be conducted on major programs, but may include other programs.
1051	The review shall becomprehensive in its scope but, at a
1052	minimum, must be conducted in such a manner as to specifically
1053	determine the following, and to consider and determine what
1054	changes, if any, are needed with respect thereto:
1055	(a) The identifiable cost of each program.
1056	(b) The specific purpose of each program, as well as the
1057	specific public benefit derived therefrom.
1058	(c) Progress toward achieving the outputs and outcomes
1059	associated with each program.
1060	(d) An explanation of circumstances contributing to the
1061	state agency's ability to achieve, not achieve, or exceed its
1062	projected outputs and outcomes, as defined in s. 216.011,
1063	associated with each program.
1064	(e) Alternate courses of action that would result in
1065	administration of the same program in a more efficient or
1066	effective manner. The courses of action to be considered must
1067	include, but are not limited to:
1068	1. Whether the program could be organized in a more
1069	efficient and effective manner, whether the program's mission,
1070	goals, or objectives should be redefined, or, when the state
1071	agency cannot demonstrate that its efforts have had a positive
1072	effect, whether the program should be reduced in size or
1073	eliminated.
1074	2. Whether the program could be administered more
1075	efficiently or effectively to avoid duplication of activities
1076	and ensure that activities are adequately coordinated.
1077	3. Whether the program could be performed more efficiently
1078	or more effectively by another unit of government or a private
1079	entity, or whether a program performed by a private entity could
1080	be performed more efficiently and effectively by a state agency.
1081	4. When compared to costs, whether effectiveness warrants
1082	elimination of the program or, if the program serves a limited
1083	interest, whether it should be redesigned to require users to
1084	finance program costs.
1085	5. Whether the cost to administer the program exceeds
1086	license and other fee revenues paid by those being regulated.
1087	6. Whether other changes could improve the efficiency and
1088	effectiveness of the program.
1089	(f) The consequences of discontinuing such program. If any
1090	discontinuation is recommended, such recommendation must be
1091	accompanied by a description of alternatives to implement such
1092	recommendation, including an implementation schedule for
1093	discontinuation and recommended procedures for assisting state
1094	agency employees affected by the discontinuation.
1095	(g) Determination as to public policy, which may include
1096	recommendations as to whether it would be sound public policy to
1097	continue or discontinue funding the program, either in whole or
1098	in part, in the existing manner.
1099	(h) Whether the information reported as part of the
1100	state's performance-based program budgeting system has relevance
1101	and utility for the evaluation of each program.
1102	(i) Whether state agency management has established
1103	control systems sufficient to ensure that performance data are
1104	maintained and supported by state agency records and accurately
1105	presented in state agency performance reports.
1106	(4) Upon completion of a program evaluation and
1107	justification reviewNo later than December 1 of the second year
1108	following the year in which an agency begins operating under a
1109	performance-based program budget, the Office of Program Policy
1110	Analysis and Government Accountability shall submit a report of
1111	evaluation and justification reviewfindings and recommendations
1112	to the President of the Senate, the Speaker of the House of
1113	Representatives, the chairpersons of the appropriate substantive
1114	committees, the chairpersons of the appropriations committees,
1115	the Legislative Auditing Committee, the Governor, the head of
1116	each state agency that was the subject of the evaluation and
1117	justification review, and the head of any state agency that is
1118	substantially affected by the findings and recommendations.
1119	(5) The Legislature intends that the program evaluation
1120	and justification review procedure be designed to assess the
1121	efficiency, effectiveness, and long-term implications of current
1122	or alternative state policies, and that the procedure results in
1123	recommendations for the improvement of such policies and state
1124	government. To that end, whenever possible, all reports
1125	submitted pursuant to subsection (4) must include an
1126	identification of the estimated financial consequences,
1127	including any potential savings, that could be realized if the
1128	recommendations or alternative courses of action were
1129	implemented.
1130	(6) Evaluation and justification reviews may include
1131	consideration of programs provided by other agencies which are
1132	integrally related to the programs administered by the state
1133	agency or entity which is being reviewedscheduled for reviewas
1134	determined by the Legislative Auditing Committee.
1135	Section 9. Subsection (2) of section 14.203, Florida
1136	Statutes, is amended to read:
1137	14.203 State Council on Competitive Government.--It is the
1138	policy of this state that all state services be performed in the
1139	most effective and efficient manner in order to provide the best
1140	value to the citizens of the state. The state also recognizes
1141	that competition among service providers may improve the quality
1142	of services provided, and that competition, innovation, and
1143	creativity among service providers should be encouraged.
1144	(2) There is hereby created the State Council on
1145	Competitive Government, which shall be composed of the Governor
1146	and Cabinet, sitting as the Administration Commission as defined
1147	in s. 14.202. The council, on its own initiative, or the Office
1148	of Program Policy Analysis and Government Accountability,
1149	created pursuant to s. 11.51,may identify commercial activities
1150	currently being performed by state agencies and, if it is
1151	determined that such services may be better provided by
1152	requiring competition with private sources or other state agency
1153	service providers, may recommend that a state agency engage in
1154	any process, including competitive bidding, that creates
1155	competition with private sources or other state agency service
1156	providers.
1157	Section 10. Subsections (1) and (4) of section 17.041,
1158	Florida Statutes, are amended to read:
1159	17.041 County and district accounts and claims.--
1160	(1) It shall be the duty of the Department of Banking and
1161	Finance of this state to adjust and settle, or cause to be
1162	adjusted and settled, all accounts and claims heretofore or
1163	hereafter reported to it by the Office of Government
1164	AccountabilityAuditor General, the appropriate county or
1165	district official, or any person against all county and district
1166	officers and employees, and against all other persons entrusted
1167	with, or who may have received, any property, funds, or moneys
1168	of a county or district or who may be in anywise indebted to or
1169	accountable to a county or district for any property, funds,
1170	moneys, or other thing of value, and to require such officer,
1171	employee, or person to render full accounts thereof and to yield
1172	up such property, funds, moneys, or other thing of value
1173	according to law to the officer or authority entitled by law to
1174	receive the same.
1175	(4) Should it appear to the department that any criminal
1176	statute of this state has or may have been violated by such
1177	defaulting officer, employee, or person, such information,
1178	evidence, documents, and other things tending to show such a
1179	violation, whether in the hands of the Comptroller, the Office
1180	of Government AccountabilityAuditor General, the county, or the
1181	district, shall be forthwith turned over to the proper state
1182	attorney for inspection, study, and such action as may be deemed
1183	proper, or the same may be brought to the attention of the
1184	proper grand jury.
1185	Section 11. Paragraph (g) of subsection (2) and paragraphs
1186	(e), (f), and (g) of subsection (5) of section 20.055, Florida
1187	Statutes, are amended to read:
1188	20.055 Agency inspectors general.--
1189	(2) The Office of Inspector General is hereby established
1190	in each state agency to provide a central point for coordination
1191	of and responsibility for activities that promote
1192	accountability, integrity, and efficiency in government. It
1193	shall be the duty and responsibility of each inspector general,
1194	with respect to the state agency in which the office is
1195	established, to:
1196	(g) Ensure effective coordination and cooperation between
1197	the Office of Government AccountabilityAuditor General, federal
1198	auditors, and other governmental bodies with a view toward
1199	avoiding duplication.
1200	(5) In carrying out the auditing duties and
1201	responsibilities of this act, each inspector general shall
1202	review and evaluate internal controls necessary to ensure the
1203	fiscal accountability of the state agency. The inspector general
1204	shall conduct financial, compliance, electronic data processing,
1205	and performance audits of the agency and prepare audit reports
1206	of his or her findings. The scope and assignment of the audits
1207	shall be determined by the inspector general; however, the
1208	agency head may at any time direct the inspector general to
1209	perform an audit of a special program, function, or
1210	organizational unit. The performance of the audit shall be under
1211	the direction of the inspector general, except that if the
1212	inspector general does not possess the qualifications specified
1213	in subsection (4), the director of auditing shall perform the
1214	functions listed in this subsection.
1215	(e) The inspector general shall submit the final report to
1216	the agency head and to the Office of Government Accountability
1217	Auditor General.
1218	(f) The Office of Government AccountabilityAuditor
1219	General, in connection with the independent auditpostauditof
1220	the same agency pursuant to s. 11.45, shall give appropriate
1221	consideration to internal audit reports and the resolution of
1222	findings therein. The Legislative Auditing Committee may inquire
1223	into the reasons or justifications for failure of the agency
1224	head to correct the deficiencies reported in internal audits
1225	that are also reported by the Office of Government
1226	AccountabilityAuditor Generaland shall take appropriate
1227	action.
1228	(g) The inspector general shall monitor the implementation
1229	of the state agency's corrective action plan prepared in
1230	accordance with s. 11.45(2)(o).response to any report on the
1231	state agency issued by the Auditor General or by the Office of
1232	Program Policy Analysis and Government Accountability. No later
1233	than 6 months after the Auditor General or the Office of Program
1234	Policy Analysis and Government Accountability publishes a report
1235	on the state agency, the inspector general shall provide a
1236	written response to the agency head on the status of corrective
1237	actions taken. The Inspector General shall file a copy of such
1238	response with the Legislative Auditing Committee.
1239	Section 12. Subsection (6) of section 20.23, Florida
1240	Statutes, is amended to read:
1241	20.23 Department of Transportation.--There is created a
1242	Department of Transportation which shall be a decentralized
1243	agency.
1244	(6) To facilitate the efficient and effective management
1245	of the department in a businesslike manner, the department shall
1246	develop a system for the submission of monthly management
1247	reports to the Florida Transportation Commission and secretary
1248	from the district secretaries. The commission and the secretary
1249	shall determine which reports are required to fulfill their
1250	respective responsibilities under this section. A copy of each
1251	such report shall be submitted monthly to the appropriations and
1252	transportation committees of the Senate and the House of
1253	Representatives. Recommendations made by the Office of
1254	Government AccountabilityAuditor General in itshis or her
1255	audits of the department that relate to management practices,
1256	systems, or reports shall be implemented in a timely manner.
1257	However, if the department determines that one or more of the
1258	recommendations should be altered or should not be implemented,
1259	it shall provide a written explanation of such determination to
1260	the Legislative Auditing Committee within 6 months after the
1261	date the recommendations were published.
1262	Section 13. Paragraph (c) of subsection (2) of section
1263	20.50, Florida Statutes, is amended to read:
1264	20.50 Agency for Workforce Innovation.--There is created
1265	the Agency for Workforce Innovation within the Department of
1266	Management Services. The agency shall be a separate budget
1267	entity, and the director of the agency shall be the agency head
1268	for all purposes. The agency shall not be subject to control,
1269	supervision, or direction by the Department of Management
1270	Services in any manner, including, but not limited to,
1271	personnel, purchasing, transactions involving real or personal
1272	property, and budgetary matters.
1273	(2) The Agency for Workforce Innovation shall be the
1274	designated administrative agency for receipt of federal
1275	workforce development grants and other federal funds, and shall
1276	carry out the duties and responsibilities assigned by the
1277	Governor under each federal grant assigned to the agency. The
1278	agency shall be a separate budget entity and shall expend each
1279	revenue source as provided by federal and state law and as
1280	provided in plans developed by and agreements with Workforce
1281	Florida, Inc. The agency shall prepare and submit as a separate
1282	budget entity a unified budget request for workforce
1283	development, in accordance with chapter 216 for, and in
1284	conjunction with, Workforce Florida, Inc., and its board. The
1285	head of the agency is the director of Workforce Innovation, who
1286	shall be appointed by the Governor. Accountability and reporting
1287	functions of the agency shall be administered by the director or
1288	his or her designee. Included in these functions are budget
1289	management, financial management, audit, performance management
1290	standards and controls, assessing outcomes of service delivery,
1291	and financial administration of workforce programs pursuant to
1292	s. 445.004(5) and (8)(9). Within the agency's overall
1293	organizational structure, the agency shall include the following
1294	offices which shall have the specified responsibilities:
1295	(a) The Office of Workforce Services shall administer the
1296	unemployment compensation program, the Rapid Response program,
1297	the Work Opportunity Tax Credit program, the Alien Labor
1298	Certification program, and any other programs that are delivered
1299	directly by agency staff rather than through the one-stop
1300	delivery system. The office shall be directed by the Deputy
1301	Director for Workforce Services, who shall be appointed by and
1302	serve at the pleasure of the director.
1303	(b) The Office of Program Support and Accountability shall
1304	administer state merit system program staff within the workforce
1305	service delivery system, pursuant to policies of Workforce
1306	Florida, Inc. The office shall be responsible for delivering
1307	services through the one-stop delivery system and for ensuring
1308	that participants in welfare transition programs receive case
1309	management services, diversion assistance, support services,
1310	including subsidized child care and transportation services,
1311	Medicaid services, and transition assistance to enable them to
1312	succeed in the workforce. The office shall also be responsible
1313	for program quality assurance, grants and contract management,
1314	contracting, financial management, and reporting. The office
1315	shall be directed by the Deputy Director for Program Support and
1316	Accountability, who shall be appointed by and serve at the
1317	pleasure of the director. The office shall be responsible for:
1318	1. Establishing monitoring, quality assurance, and quality
1319	improvement systems that routinely assess the quality and
1320	effectiveness of contracted programs and services.
1321	2. Annual review of each regional workforce board and
1322	administrative entity to ensure adequate systems of reporting
1323	and control are in place, and monitoring, quality assurance, and
1324	quality improvement activities are conducted routinely, and
1325	corrective action is taken to eliminate deficiencies.
1326	(c) The Office of Agency Support Services shall be
1327	responsible for procurement, human resource services, and
1328	information services including delivering information on labor
1329	markets, employment, occupations, and performance, and shall
1330	implement and maintain information systems that are required for
1331	the effective operation of the one-stop delivery system and the
1332	school readiness services system, including, but not limited to,
1333	those systems described in s. 445.009. The office will be under
1334	the direction of the Deputy Director for Agency Support
1335	Services, who shall be appointed by and serve at the pleasure of
1336	the director. The office shall be responsible for establishing:
1337	1. Information systems and controls that report reliable,
1338	timely and accurate fiscal and performance data for assessing
1339	outcomes, service delivery, and financial administration of
1340	workforce programs pursuant to s. 445.004(5) and (8)(9).
1341	2. Information systems that support service integration
1342	and case management by providing for case tracking for
1343	participants in welfare transition programs.
1344	3. Information systems that support school readiness
1345	services.
1346	(d) The Unemployment Appeals Commission, authorized by s.
1347	443.012, shall not be subject to the control, supervision, or
1348	direction by the Agency for Workforce Innovation in the
1349	performance of its powers and duties but shall receive any and
1350	all support and assistance from the agency that may be required
1351	for the performance of its duties.
1352	Section 14. Paragraph (c) of subsection (12) of section
1353	24.105, Florida Statutes, is amended to read:
1354	24.105 Powers and duties of department.--The department
1355	shall:
1356	(12)(c) Any information made confidential and exempt from
1357	the provisions of s. 119.07(1) under this subsection shall be
1358	disclosed to the Auditor General, to the Office of Program
1359	Policy Analysis andGovernment Accountability, or to the
1360	independent auditor selected under s. 24.123 upon such person's
1361	request therefor. If the President of the Senate or the Speaker
1362	of the House of Representatives certifies that information made
1363	confidential under this subsection is necessary for effecting
1364	legislative changes, the requested information shall be
1365	disclosed to him or her, and he or she may disclose such
1366	information to members of the Legislature and legislative staff
1367	as necessary to effect such purpose.
1368	Section 15. Paragraph (b) of subsection (7) of section
1369	24.108, Florida Statutes, is amended to read:
1370	24.108 Division of Security; duties; security report.--
1371	(7)
1372	(b) The portion of the security report containing the
1373	overall evaluation of the department in terms of each aspect of
1374	security shall be presented to the Governor, the President of
1375	the Senate, and the Speaker of the House of Representatives. The
1376	portion of the security report containing specific
1377	recommendations shall be confidential and shall be presented
1378	only to the secretary, the Governor, and the Office of
1379	Government AccountabilityAuditor General; however, upon
1380	certification that such information is necessary for the purpose
1381	of effecting legislative changes, such information shall be
1382	disclosed to the President of the Senate and the Speaker of the
1383	House of Representatives, who may disclose such information to
1384	members of the Legislature and legislative staff as necessary to
1385	effect such purpose. However, any person who receives a copy of
1386	such information or other information which is confidential
1387	pursuant to this act or rule of the department shall maintain
1388	its confidentiality. The confidential portion of the report is
1389	exempt from the provisions of s. 119.07(1) and s. 24(a), Art. I
1390	of the State Constitution.
1391	Section 16. Subsection (4) of section 24.120, Florida
1392	Statutes, is amended to read:
1393	24.120 Financial matters; Administrative Trust Fund;
1394	interagency cooperation.--
1395	(4) The department shall cooperate with the State
1396	Treasurer, the Comptroller, the Auditor General,and the Office
1397	of Program Policy Analysis andGovernment Accountability by
1398	giving employees designated by any of them access to facilities
1399	of the department for the purpose of efficient compliance with
1400	their respective responsibilities.
1401	Section 17. Subsection (2) of section 24.123, Florida
1402	Statutes, is amended to read:
1403	24.123 Annual audit of financial records and reports.--
1404	(2) The Office of Government AccountabilityAuditor
1405	Generalmay at any time conduct an audit of any phase of the
1406	operations of the state lottery and shall receive a copy of the
1407	yearly independent financial audit and any security report
1408	prepared pursuant to s. 24.108.
1409	Section 18. Subsection (3) of section 25.075, Florida
1410	Statutes, is amended to read:
1411	25.075 Uniform case reporting system.--
1412	(3) The Office of Government AccountabilityAuditor
1413	Generalshall audit the reports made to the Supreme Court in
1414	accordance with the uniform system established by the Supreme
1415	Court.
1416	Section 19. Paragraph (k) of subsection (2) of section
1417	39.202, Florida Statutes, is amended to read:
1418	39.202 Confidentiality of reports and records in cases of
1419	child abuse or neglect.--
1420	(2) Access to such records, excluding the name of the
1421	reporter which shall be released only as provided in subsection
1422	(4), shall be granted only to the following persons, officials,
1423	and agencies:
1424	(k) Any appropriate official of a Florida advocacy council
1425	investigating a report of known or suspected child abuse,
1426	abandonment, or neglect; the Auditor General or the Office of
1427	Program Policy Analysis andGovernment Accountability for the
1428	purpose of conducting audits or examinations pursuant to law; or
1429	the guardian ad litem for the child.
1430	Section 20. Subsection (2) of section 68.085, Florida
1431	Statutes, is amended to read:
1432	68.085 Awards to plaintiffs bringing action.--
1433	(2) If the department proceeds with an action which the
1434	court finds to be based primarily on disclosures of specific
1435	information, other than that provided by the person bringing the
1436	action, relating to allegations or transactions in a criminal,
1437	civil, or administrative hearing; a legislative, administrative,
1438	inspector general, or Office of Government Accountability
1439	Auditor Generalreport, hearing, audit, or investigation; or
1440	from the news media, the court may award such sums as it
1441	considers appropriate, but in no case more than 10 percent of
1442	the proceeds recovered under a judgment or received in
1443	settlement of a claim under this act, taking into account the
1444	significance of the information and the role of the person
1445	bringing the action in advancing the case to litigation.
1446	Section 21. Subsection (3) of section 68.087, Florida
1447	Statutes, is amended to read:
1448	68.087 Exemptions to civil actions.--
1449	(3) No court shall have jurisdiction over an action
1450	brought under this act based upon the public disclosure of
1451	allegations or transactions in a criminal, civil, or
1452	administrative hearing; in a legislative, administrative,
1453	inspector general, or Office of Government Accountability
1454	Auditor General, Comptroller, or Department of Banking and
1455	Finance report, hearing, audit, or investigation; or from the
1456	news media, unless the action is brought by the department, or
1457	unless the person bringing the action is an original source of
1458	the information. For purposes of this subsection, the term
1459	“original source” means an individual who has direct and
1460	independent knowledge of the information on which the
1461	allegations are based and has voluntarily provided the
1462	information to the department before filing an action under this
1463	act based on the information.
1464	Section 22. Subsection (13) of section 70.20, Florida
1465	Statutes, is amended to read:
1466	70.20 Balancing of interests.--It is a policy of this
1467	state to encourage municipalities, counties, and other
1468	governmental entities and sign owners to enter into relocation
1469	and reconstruction agreements that allow governmental entities
1470	to undertake public projects and accomplish public goals without
1471	the expenditure of public funds while allowing the continued
1472	maintenance of private investment in signage as a medium of
1473	commercial and noncommercial communication.
1474	(13) Effective upon this section becoming a law, the
1475	Office of Program Policy Analysis and Government Accountability,
1476	in consultation with the property appraisers and the affected
1477	private sector parties, shall conduct a study of the value of
1478	offsite signs in relation to, and in comparison with, the
1479	valuation of other commercial properties for ad valorem tax
1480	purposes, including a comparison of tax valuations from other
1481	states. The Office of Program Policy Analysis and Government
1482	Accountability shall complete the study by December 31, 2002,
1483	and shall report the results of the study to the President of
1484	the Senate and the Speaker of the House of Representatives.
1485	Section 23. Subsection (1) of section 110.116, Florida
1486	Statutes, is amended to read:
1487	110.116 Personnel information system; payroll
1488	procedures.--
1489	(1) The Department of Management Services shall establish
1490	and maintain, in coordination with the payroll system of the
1491	Department of Banking and Finance, a complete personnel
1492	information system for all authorized and established positions
1493	in the state service, with the exception of employees of the
1494	Legislature. The specifications shall be developed in
1495	conjunction with the payroll system of the Department of Banking
1496	and Finance and in coordination with the Office of Government
1497	AccountabilityAuditor General. The Department of Banking and
1498	Finance shall determine that the position occupied by each
1499	employee has been authorized and established in accordance with
1500	the provisions of s. 216.251. The Department of Management
1501	Services shall develop and maintain a position numbering system
1502	that will identify each established position, and such
1503	information shall be a part of the payroll system of the
1504	Department of Banking and Finance. With the exception of
1505	employees of the Legislature, this system shall include all
1506	career service positions and those positions exempted from
1507	career service provisions, notwithstanding the funding source of
1508	the salary payments, and information regarding persons receiving
1509	payments from other sources. Necessary revisions shall be made
1510	in the personnel and payroll procedures of the state to avoid
1511	duplication insofar as is feasible. A list shall be organized by
1512	budget entity to show the employees or vacant positions within
1513	each budget entity. This list shall be available to the Speaker
1514	of the House of Representatives and the President of the Senate
1515	upon request.
1516	Section 24. Paragraph (b) of subsection (8) of section
1517	112.061, Florida Statutes, is amended to read:
1518	112.061 Per diem and travel expenses of public officers,
1519	employees, and authorized persons.--
1520	(8) OTHER EXPENSES.--
1521	(b) Other expenses which are not specifically authorized
1522	by this section may be approved by the Department of Banking and
1523	Finance pursuant to rules adopted by it. Expenses approved
1524	pursuant to this paragraph shall be reported by the Department
1525	of Banking and Finance to the Office of Government
1526	AccountabilityAuditor Generalannually.
1527	Section 25. Paragraphs (a) and (c) of subsection (8) of
1528	section 112.324, Florida Statutes, are amended to read:
1529	112.324 Procedures on complaints of violations; public
1530	records and meeting exemptions.--
1531	(8) If, in cases pertaining to complaints other than
1532	complaints against impeachable officers or members of the
1533	Legislature, upon completion of a full and final investigation
1534	by the commission, the commission finds that there has been a
1535	violation of this part or of s. 8, Art. II of the State
1536	Constitution, it shall be the duty of the commission to report
1537	its findings and recommend appropriate action to the proper
1538	disciplinary official or body as follows, and such official or
1539	body shall have the power to invoke the penalty provisions of
1540	this part, including the power to order the appropriate
1541	elections official to remove a candidate from the ballot for a
1542	violation of s. 112.3145 or s. 8(a) and (i), Art. II of the
1543	State Constitution:
1544	(a) The President of the Senate and the Speaker of the
1545	House of Representatives, jointly, in any case concerning the
1546	Public Counsel, members of the Public Service Commission,
1547	members of the Public Service Commission Nominating Council, the
1548	Auditor General, the director of the Office of Program Policy
1549	Analysis and Government Accountability,or members of the
1550	Legislative Committee on Intergovernmental Relations.
1551	(c) The President of the Senate, in any case concerning an
1552	employee of the Senate; the Speaker of the House of
1553	Representatives, in any case concerning an employee of the House
1554	of Representatives; or the President and the Speaker, jointly,
1555	in any case concerning an employee of a committee of the
1556	Legislature whose members are appointed solely by the President
1557	and the Speaker or in any case concerning an employee of the
1558	Public Counsel, Public Service Commission, Auditor General,
1559	Office of Program Policy Analysis andGovernment Accountability,
1560	or Legislative Committee on Intergovernmental Relations.
1561	Section 26. Section 112.658, Florida Statutes, is
1562	repealed:
1563	112.658 Office of Program Policy Analysis and Government
1564	Accountability to determine compliance of the Florida Retirement
1565	System.--
1566	(1) The Office of Program Policy Analysis and Government
1567	Accountability shall determine, through the examination of
1568	actuarial reviews, financial statements, and the practices and
1569	procedures of the Department of Management Services, the
1570	compliance of the Florida Retirement System with the provisions
1571	of this act.
1572	(2) The Office of Program Policy Analysis and Government
1573	Accountability shall employ an independent consulting actuary
1574	who is an enrolled actuary as defined in this part to assist in
1575	the determination of compliance.
1576	(3) The Office of Program Policy Analysis and Government
1577	Accountability shall employ the same actuarial standards to
1578	monitor the Department of Management Services as the Department
1579	of Management Services uses to monitor local governments.
1580	Section 27. Subsection (6) of section 119.07, Florida
1581	Statutes, is amended to read:
1582	119.07 Inspection, examination, and duplication of
1583	records; exemptions.--
1584	(6) Nothing in subsection (3) or any other general or
1585	special law shall limit the access of the Auditor General, the
1586	Office of Program Policy Analysis andGovernment Accountability,
1587	or any state, county, municipal, university, board of community
1588	college, school district, or special district internal auditor
1589	to public records when such person states in writing that such
1590	records are needed for a properly authorized audit, examination,
1591	or investigation. Such person shall maintain the confidentiality
1592	of any public records that are confidential or exempt from the
1593	provisions of subsection (1) and shall be subject to the same
1594	penalties as the custodians of those public records for
1595	violating confidentiality.
1596	Section 28. Subsection (5) of section 121.051, Florida
1597	Statutes, is amended to read:
1598	121.051 Participation in the system.--
1599	(5) RIGHTS LIMITED.--
1600	(a) Participation in the system shall not give any member
1601	the right to be retained in the employ of the employer or, upon
1602	dismissal, to have any right or interest in the fund other than
1603	herein provided.
1604	(b) A member who is convicted by a court of competent
1605	jurisdiction of causing a shortage in a public account, when
1606	such shortage is certified by the Office of Government
1607	AccountabilityAuditor Generalor a certified public accountant,
1608	may not retire or receive any benefits under this chapter so
1609	long as such shortage exists.
1610	Section 29. Paragraph (c) of subsection (1) of section
1611	121.055, Florida Statutes, is amended to read:
1612	121.055 Senior Management Service Class.--There is hereby
1613	established a separate class of membership within the Florida
1614	Retirement System to be known as the “Senior Management Service
1615	Class,” which shall become effective February 1, 1987.
1616	(1)
1617	(c)1. Effective January 1, 1990, participation in the
1618	Senior Management Service Class shall be compulsory for up to 75
1619	nonelective positions at the level of committee staff director
1620	or higher or equivalent managerial or policymaking positions
1621	within the House of Representatives, as selected by the Speaker
1622	of the House of Representatives, up to 50 nonelective positions
1623	at the level of committee staff director or higher or equivalent
1624	managerial or policymaking positions within the Senate, as
1625	selected by the President of the Senate, all staff directors of
1626	joint committees and service offices of the Legislature, the
1627	Auditor General and up to 9 managerial or policymaking positions
1628	within the Office of Government Accountabilityhis or her office
1629	as selected by the Auditor General, and the executive director
1630	of the Commission on Ethics.
1631	2. Participation in this class shall be compulsory, except
1632	as provided in subparagraph 3., for any legislative employee who
1633	holds a position designated for coverage in the Senior
1634	Management Service Class, and such participation shall continue
1635	until the employee terminates employment in a covered position.
1636	3. In lieu of participation in the Senior Management
1637	Service Class, at the discretion of the President of the Senate
1638	and the Speaker of the House of Representatives, such members
1639	may participate in the Senior Management Service Optional
1640	Annuity Program as established in subsection (6).
1641	Section 30. Paragraph (x) of subsection (1) of section
1642	125.01, Florida Statutes, is amended to read:
1643	125.01 Powers and duties.--
1644	(1) The legislative and governing body of a county shall
1645	have the power to carry on county government. To the extent not
1646	inconsistent with general or special law, this power includes,
1647	but is not restricted to, the power to:
1648	(x) Employ an independent certified public accounting firm
1649	to audit any funds, accounts, and financial records of the
1650	county and its agencies and governmental subdivisions. Entities
1651	that are funded wholly or in part by the county, at the
1652	discretion of the county, may be required by the county to
1653	conduct a performance audit paid for by the county. An entity
1654	shall not be considered as funded by the county by virtue of the
1655	fact that such entity utilizes the county to collect taxes,
1656	assessments, fees, or other revenue. If an independent special
1657	district receives county funds pursuant to a contract or
1658	interlocal agreement for the purposes of funding, in whole or in
1659	part, a discrete program of the district, only that program may
1660	be required by the county to undergo a performance audit. Not
1661	fewer than five copies of each complete audit report, with
1662	accompanying documents, shall be filed with the clerk of the
1663	circuit court and maintained there for public inspection. The
1664	clerk shall thereupon forward one complete copy of the audit
1665	report with accompanying documents to the Office of Government
1666	AccountabilityAuditor General.
1667	Section 31. Section 136.08, Florida Statutes, is amended
1668	to read:
1669	136.08 Accounts subject to examination by authorized
1670	persons.--The accounts of each and every board and the county
1671	accounts of each and every depository, mentioned or provided for
1672	in this chapter, shall at all times be subject to the inspection
1673	and examination by the county auditor and by the Office of
1674	Government AccountabilityAuditor General.
1675	Section 32. Paragraph (o) of subsection (1) of section
1676	154.11, Florida Statutes, is amended to read:
1677	154.11 Powers of board of trustees.--
1678	(1) The board of trustees of each public health trust
1679	shall be deemed to exercise a public and essential governmental
1680	function of both the state and the county and in furtherance
1681	thereof it shall, subject to limitation by the governing body of
1682	the county in which such board is located, have all of the
1683	powers necessary or convenient to carry out the operation and
1684	governance of designated health care facilities, including, but
1685	without limiting the generality of, the foregoing:
1686	(o) To employ certified public accountants to audit and
1687	analyze the records of the board and to prepare financial or
1688	revenue statements of the board; however, this paragraph shall
1689	not in any way affect any responsibility of the Office of
1690	Government AccountabilityAuditor Generalpursuant to s. 11.45.
1691	Section 33. Section 163.2526, Florida Statutes, is amended
1692	to read:
1693	163.2526 Review and evaluation.-- Before the 2004 Regular
1694	Session of the Legislature, the Office of Program Policy
1695	Analysis andGovernment Accountability shall perform a review
1696	and evaluation of ss. 163.2511-163.2526, including the financial
1697	incentives listed in s. 163.2520. The report must evaluate the
1698	effectiveness of the designation of urban infill and
1699	redevelopment areas in stimulating urban infill and
1700	redevelopment and strengthening the urban core. A report of the
1701	findings and recommendations of the Office of Program Policy
1702	Analysis andGovernment Accountability shall be submitted to the
1703	President of the Senate and the Speaker of the House of
1704	Representatives before the 2004 Regular Session of the
1705	Legislature.
1706	Section 34. Subsection (12) of section 163.3246, Florida
1707	Statutes, is amended to read:
1708	163.3246 Local government comprehensive planning
1709	certification program.--
1710	(12) The Office of Program Policy Analysis andGovernment
1711	Accountability shall prepare a report evaluating the
1712	certification program, which shall be submitted to the Governor,
1713	the President of the Senate, and the Speaker of the House of
1714	Representatives by December 1, 2007.
1715	Section 35. Subsections (2) and (5) of section 189.4035,
1716	Florida Statutes, are amended to read:
1717	189.4035 Preparation of official list of special
1718	districts.--
1719	(2) The official list shall be produced by the department
1720	after the department has notified each special district that is
1721	currently reporting to the department, the Department of Banking
1722	and Finance pursuant to s. 218.32, or the Office of Government
1723	AccountabilityAuditor Generalpursuant to s. 218.39. Upon
1724	notification, each special district shall submit, within 60
1725	days, its determination of its status. The determination
1726	submitted by a special district shall be consistent with the
1727	status reported in the most recent local government audit of
1728	district activities submitted to the Office of Government
1729	AccountabilityAuditor Generalpursuant to s. 218.39.
1730	(5) The official list of special districts shall be
1731	distributed by the department on October 1 of each year to the
1732	President of the Senate, the Speaker of the House of
1733	Representatives, the Office of Government AccountabilityAuditor
1734	General, the Department of Revenue, the Department of Banking
1735	and Finance, the Department of Management Services, the State
1736	Board of Administration, counties, municipalities, county
1737	property appraisers, tax collectors, and supervisors of
1738	elections and to all interested parties who request the list.
1739	Section 36. Subsection (1) of section 189.412, Florida
1740	Statutes, is amended to read:
1741	189.412 Special District Information Program; duties and
1742	responsibilities.--The Special District Information Program of
1743	the Department of Community Affairs is created and has the
1744	following special duties:
1745	(1) The collection and maintenance of special district
1746	compliance status reports from the Office of Government
1747	AccountabilityAuditor General, the Department of Banking and
1748	Finance, the Division of Bond Finance of the State Board of
1749	Administration, the Department of Management Services, the
1750	Department of Revenue, and the Commission on Ethics for the
1751	reporting required in ss. 112.3144, 112.3145, 112.3148,
1752	112.3149, 112.63, 200.068, 218.32, 218.38, 218.39, and 280.17
1753	and chapter 121 and from state agencies administering programs
1754	that distribute money to special districts. The special district
1755	compliance status reports must consist of a list of special
1756	districts used in that state agency and a list of which special
1757	districts did not comply with the reporting statutorily required
1758	by that agency.
1759	Section 37. Paragraphs (f) and (g) of subsection (5) of
1760	section 189.428, Florida Statutes, are amended to read:
1761	189.428 Special districts; oversight review process.--
1762	(5) Those conducting the oversight review process shall,
1763	at a minimum, consider the listed criteria for evaluating the
1764	special district, but may also consider any additional factors
1765	relating to the district and its performance. If any of the
1766	listed criteria do not apply to the special district being
1767	reviewed, they need not be considered. The criteria to be
1768	considered by the reviewer include:
1769	(f) Whether the Office of Government Accountability
1770	Auditor Generalhas notified the Legislative Auditing Committee
1771	that the special district's audit report, reviewed pursuant to
1772	s. 11.45(7), indicates that a deteriorating financial condition
1773	exists that may cause a condition described in s. 218.503(1) to
1774	occur if actions are not taken to address such condition.
1775	(g) Whether the Office of Government Accountability
1776	Auditor Generalhas determined that the special district is in a
1777	state of financial emergency as provided in s. 218.503(1), and
1778	has notified the Governor and the Legislative Auditing
1779	Committee.
1780	Section 38. Paragraph (b) of subsection (4) of section
1781	192.0105, Florida Statutes, is amended to read:
1782	192.0105 Taxpayer rights.--There is created a Florida
1783	Taxpayer's Bill of Rights for property taxes and assessments to
1784	guarantee that the rights, privacy, and property of the
1785	taxpayers of this state are adequately safeguarded and protected
1786	during tax levy, assessment, collection, and enforcement
1787	processes administered under the revenue laws of this state. The
1788	Taxpayer's Bill of Rights compiles, in one document, brief but
1789	comprehensive statements that summarize the rights and
1790	obligations of the property appraisers, tax collectors, clerks
1791	of the court, local governing boards, the Department of Revenue,
1792	and taxpayers. Additional rights afforded to payors of taxes and
1793	assessments imposed under the revenue laws of this state are
1794	provided in s. 213.015. The rights afforded taxpayers to assure
1795	that their privacy and property are safeguarded and protected
1796	during tax levy, assessment, and collection are available only
1797	insofar as they are implemented in other parts of the Florida
1798	Statutes or rules of the Department of Revenue. The rights so
1799	guaranteed to state taxpayers in the Florida Statutes and the
1800	departmental rules include:
1801	(4) THE RIGHT TO CONFIDENTIALITY.--
1802	(b) The right to limiting access to a taxpayer's records
1803	by a property appraiser, the Department of Revenue, and the
1804	Office of Government AccountabilityAuditor Generalonly to
1805	those instances in which it is determined that such records are
1806	necessary to determine either the classification or the value of
1807	taxable nonhomestead property (see s. 195.027(3)).
1808	Section 39. Section 193.074, Florida Statutes, is amended
1809	to read:
1810	193.074 Confidentiality of returns.--All returns of
1811	property and returns required by s. 201.022 submitted by the
1812	taxpayer pursuant to law shall be deemed to be confidential in
1813	the hands of the property appraiser, the clerk of the circuit
1814	court, the department, the tax collector, the Auditor General,
1815	and the Office of Program Policy Analysis andGovernment
1816	Accountability, and their employees and persons acting under
1817	their supervision and control, except upon court order or order
1818	of an administrative body having quasi-judicial powers in ad
1819	valorem tax matters, and such returns are exempt from the
1820	provisions of s. 119.07(1).
1821	Section 40. Paragraph (a) of subsection (2) of section
1822	193.1142, Florida Statutes, is amended to read:
1823	193.1142 Approval of assessment rolls.--
1824	(2)(a) The executive director or his or her designee shall
1825	disapprove all or part of any assessment roll of any county not
1826	in full compliance with the administrative order of the
1827	executive director issued pursuant to the notice called for in
1828	s. 195.097 and shall otherwise disapprove all or any part of any
1829	roll not assessed in substantial compliance with law, as
1830	disclosed during the investigation by the department, including,
1831	but not limited to, audits by the Department of Revenue and
1832	Office of Government AccountabilityAuditor Generalestablishing
1833	noncompliance.
1834	Section 41. Subsections (3) and (6) of section 195.027,
1835	Florida Statutes, are amended to read:
1836	195.027 Rules and regulations.--
1837	(3) The rules and regulations shall provide procedures
1838	whereby the property appraiser, the Department of Revenue, and
1839	the Office of Government AccountabilityAuditor Generalshall be
1840	able to obtain access, where necessary, to financial records
1841	relating to nonhomestead property which records are required to
1842	make a determination of the proper assessment as to the
1843	particular property in question. Access to a taxpayer's records
1844	shall be provided only in those instances in which it is
1845	determined that such records are necessary to determine either
1846	the classification or the value of the taxable nonhomestead
1847	property. Access shall be provided only to those records which
1848	pertain to the property physically located in the taxing county
1849	as of January 1 of each year and to the income from such
1850	property generated in the taxing county for the year in which a
1851	proper assessment is made. All records produced by the taxpayer
1852	under this subsection shall be deemed to be confidential in the
1853	hands of the property appraiser, the department, the tax
1854	collector, and the Office of Government AccountabilityAuditor
1855	Generaland shall not be divulged to any person, firm, or
1856	corporation, except upon court order or order of an
1857	administrative body having quasi-judicial powers in ad valorem
1858	tax matters, and such records are exempt from the provisions of
1859	s. 119.07(1).
1860	(6) The fees and costs of the sale or purchase and terms
1861	of financing shall be presumed to be usual unless the buyer or
1862	seller or agent thereof files a form which discloses the unusual
1863	fees, costs, and terms of financing. Such form shall be filed
1864	with the clerk of the circuit court at the time of recording.
1865	The rules and regulations shall prescribe an information form to
1866	be used for this purpose. Either the buyer or the seller or the
1867	agent of either shall complete the information form and certify
1868	that the form is accurate to the best of his or her knowledge
1869	and belief. The information form shall be confidential in the
1870	hands of all persons after delivery to the clerk, except that
1871	the Department of Revenue and the Office of Government
1872	AccountabilityAuditor Generalshall have access to it in the
1873	execution of their official duties, and such form is exempt from
1874	the provisions of s. 119.07(1). The information form may be used
1875	in any judicial proceeding, upon a motion to produce duly made
1876	by any party to such proceedings. Failure of the clerk to obtain
1877	an information form with the recording shall not impair the
1878	validity of the recording or the conveyance. The form shall
1879	provide for a notation by the clerk indicating the book and page
1880	number of the conveyance in the official record books of the
1881	county. The clerk shall promptly deliver all information forms
1882	received to the property appraiser for his or her custody and
1883	use.
1884	Section 42. Section 195.084, Florida Statutes, is amended
1885	to read:
1886	195.084 Information exchange.--
1887	(1) The department shall promulgate rules and regulations
1888	for the exchange of information among the department, the
1889	property appraisers' offices, the tax collector, the Auditor
1890	General, and the Office of Program Policy Analysis and
1891	Government Accountability. All records and returns of the
1892	department useful to the property appraiser or the tax collector
1893	shall be made available upon request but subject to the
1894	reasonable conditions imposed by the department. This section
1895	shall supersede statutes prohibiting disclosure only with
1896	respect to the property appraiser, the tax collector, the
1897	Auditor General, and the Office of Program Policy Analysis and
1898	Government Accountability, but the department may establish
1899	regulations setting reasonable conditions upon the access to and
1900	custody of such information. The Auditor General, and theOffice
1901	of Program Policy Analysis andGovernment Accountability, the
1902	tax collectors, and the property appraisers shall be bound by
1903	the same requirements of confidentiality as the Department of
1904	Revenue. Breach of confidentiality shall be a misdemeanor of the
1905	first degree, punishable as provided by ss. 775.082 and 775.083.
1906	(2) All of the records of property appraisers and
1907	collectors, including, but not limited to, worksheets and
1908	property record cards, shall be made available to the Department
1909	of Revenue,the Auditor General, and the Office of Program
1910	Policy Analysis andGovernment Accountability. Property
1911	appraisers and collectors are hereby directed to cooperate fully
1912	with representatives of the Department of Revenue, the Auditor
1913	General, and the Office of Program Policy Analysis and
1914	Government Accountability in realizing the objectives stated in
1915	s. 195.0012.
1916	Section 43. Paragraph (c) of subsection (4) of section
1917	196.101, Florida Statutes, is amended to read:
1918	196.101 Exemption for totally and permanently disabled
1919	persons.--
1920	(4)(c) The department shall require by rule that the
1921	taxpayer annually submit a sworn statement of gross income,
1922	pursuant to paragraph (a). The department shall require that the
1923	filing of such statement be accompanied by copies of federal
1924	income tax returns for the prior year, wage and earnings
1925	statements (W-2 forms), and other documents it deems necessary,
1926	for each member of the household. The taxpayer's statement shall
1927	attest to the accuracy of such copies. The department shall
1928	prescribe and furnish a form to be used for this purpose which
1929	form shall include spaces for a separate listing of United
1930	States Department of Veterans Affairs benefits and social
1931	security benefits. All records produced by the taxpayer under
1932	this paragraph are confidential in the hands of the property
1933	appraiser, the department, the tax collector, the Auditor
1934	General, and the Office of Program Policy Analysis and
1935	Government Accountability,and shall not be divulged to any
1936	person, firm, or corporation except upon court order or order of
1937	an administrative body having quasi-judicial powers in ad
1938	valorem tax matters, and such records are exempt from the
1939	provisions of s. 119.07(1).
1940	Section 44. Subsection (6) of section 213.053, Florida
1941	Statutes, is amended to read:
1942	213.053 Confidentiality and information sharing.--
1943	(6) Any information received by the Department of Revenue
1944	in connection with the administration of taxes, including, but
1945	not limited to, information contained in returns, reports,
1946	accounts, or declarations filed by persons subject to tax, shall
1947	be made available by the department to the Auditor General or
1948	his or her authorized agent, the director of the Office of
1949	Program Policy Analysis and Government Accountability or his or
1950	her authorized agent,the Comptroller or his or her authorized
1951	agent, the Insurance Commissioner or his or her authorized
1952	agent, the Treasurer or his or her authorized agent, or a
1953	property appraiser or tax collector or their authorized agents
1954	pursuant to s. 195.084(1), in the performance of their official
1955	duties, or to designated employees of the Department of
1956	Education solely for determination of each school district's
1957	price level index pursuant to s. 1011.62(2); however, no
1958	information shall be disclosed to the Auditor General or his or
1959	her authorized agent, the director of the Office of Program
1960	Policy Analysis and Government Accountability or his or her
1961	authorized agent,the Comptroller or his or her authorized
1962	agent, the Insurance Commissioner or his or her authorized
1963	agent, the Treasurer or his or her authorized agent, or to a
1964	property appraiser or tax collector or their authorized agents,
1965	or to designated employees of the Department of Education if
1966	such disclosure is prohibited by federal law. The Auditor
1967	General or his or her authorized agent, the director of the
1968	Office of Program Policy Analysis and Government Accountability
1969	or his or her authorized agent,the Comptroller or his or her
1970	authorized agent, the Treasurer or his or her authorized agent,
1971	and the property appraiser or tax collector and their authorized
1972	agents, or designated employees of the Department of Education
1973	shall be subject to the same requirements of confidentiality and
1974	the same penalties for violation of the requirements as the
1975	department. For the purpose of this subsection, “designated
1976	employees of the Department of Education” means only those
1977	employees directly responsible for calculation of price level
1978	indices pursuant to s. 1011.62(2). It does not include the
1979	supervisors of such employees or any other employees or elected
1980	officials within the Department of Education.
1981	Section 45. Subsections (7), (8), and (9) of section
1982	215.44, Florida Statutes, are renumbered as subsections (6),
1983	(7), and (8), respectively, and present subsection (6) of said
1984	section is amended to read:
1985	215.44 Board of Administration; powers and duties in
1986	relation to investment of trust funds.--
1987	(6) The Office of Program Policy Analysis and Government
1988	Accountability shall examine the board's management of
1989	investments every 2 years. The Office of Program Policy Analysis
1990	and Government Accountability shall submit such reports to the
1991	board, the President of the Senate, and the Speaker of the House
1992	of Representatives and their designees.
1993	Section 46. Subsection (3) of section 215.93, Florida
1994	Statutes, is amended to read:
1995	215.93 Florida Financial Management Information System.--
1996	(3) The Florida Financial Management Information System
1997	shall include financial management data and utilize the chart of
1998	accounts approved by the Comptroller. Common financial
1999	management data shall include, but not be limited to, data
2000	codes, titles, and definitions used by one or more of the
2001	functional owner subsystems. The Florida Financial Management
2002	Information System shall utilize common financial management
2003	data codes. The council shall recommend and the board shall
2004	adopt policies regarding the approval and publication of the
2005	financial management data. The Comptroller shall adopt policies
2006	regarding the approval and publication of the chart of accounts.
2007	The Comptroller's chart of accounts shall be consistent with the
2008	common financial management data codes established by the
2009	coordinating council. Further, all systems not a part of the
2010	Florida Financial Management Information System which provide
2011	information to the system shall use the common data codes from
2012	the Florida Financial Management Information System and the
2013	Comptroller's chart of accounts. Data codes that cannot be
2014	supplied by the Florida Financial Management Information System
2015	and the Comptroller's chart of accounts and that are required
2016	for use by the information subsystems shall be approved by the
2017	board upon recommendation of the coordinating council. However,
2018	board approval shall not be required for those data codes
2019	specified by the Office of Government AccountabilityAuditor
2020	Generalunder the provisions of s. 215.94(6)(c).
2021	Section 47. Subsections (6) and (7) of section 215.94,
2022	Florida Statutes, are amended to read:
2023	215.94 Designation, duties, and responsibilities of
2024	functional owners.--
2025	(6)(a) The Office of Government AccountabilityAuditor
2026	Generalshall be advised by the functional owner of each
2027	information subsystem as to the date that the development or
2028	significant modification of its functional system specifications
2029	is to begin.
2030	(b) Upon such notification, the Office of Government
2031	AccountabilityAuditor Generalshall participate with each
2032	functional owner to the extent necessary to provide assurance
2033	that:
2034	1. The accounting information produced by the information
2035	subsystem adheres to generally accepted accounting principles.
2036	2. The information subsystem contains the necessary
2037	controls to maintain its integrity, within acceptable limits and
2038	at an acceptable cost.
2039	3. The information subsystem is auditable.
2040	(c) The Office of Government AccountabilityAuditor
2041	Generalshall specify those additional features,
2042	characteristics, controls, and internal control measures deemed
2043	necessary to carry out the provisions of this subsection.
2044	Further, it shall be the responsibility of each functional owner
2045	to install and incorporate such specified features,
2046	characteristics, controls, and internal control measures within
2047	each information subsystem.
2048	(7) The Office of Government AccountabilityAuditor
2049	Generalshall provide to the board and the coordinating council
2050	the findings and recommendations of any audit regarding the
2051	provisions of ss. 215.90-215.96.
2052	Section 48. Subsections (2), (5), (6), (7), (8), (9), and
2053	(10) of section 215.97, Florida Statutes, are amended to read:
2054	215.97 Florida Single Audit Act.--
2055	(2) Definitions; as used in this section, the term:
2056	(a) “Audit threshold” means the amount to use in
2057	determining when a state single audit of a nonstate entity shall
2058	be conducted in accordance with this section. Each nonstate
2059	entity that expends a total amount of state financial assistance
2060	equal to or in excess of $300,000 in any fiscal year of such
2061	nonstate entity shall be required to have a state single audit
2062	for such fiscal year in accordance with the requirements of this
2063	section. Every 2 years the Office of Government Accountability
2064	Auditor General, after consulting with the Executive Office of
2065	the Governor, the Comptroller, and all state agencies that
2066	provide state financial assistance to nonstate entities, shall
2067	review the amount for requiring audits under this section and
2068	may adjust such dollar amount consistent with the purpose of
2069	this section.
2070	(b) “Auditing standards” means the auditing standards as
2071	stated in the rules of the Office of Government Accountability
2072	Auditor Generalas applicable to for-profit organizations,
2073	nonprofit organizations, or local governmental entities.
2074	(c) “Catalog of State Financial Assistance” means a
2075	comprehensive listing of state projects. The Catalog of State
2076	Financial Assistance shall be issued by the Executive Office of
2077	the Governor after conferring with the Comptroller and all state
2078	agencies that provide state financial assistance to nonstate
2079	entities. The Catalog of State Financial Assistance shall
2080	include for each listed state project: the responsible state
2081	agency; standard state project number identifier; official
2082	title; legal authorization; and description of the state
2083	project, including objectives, restrictions, application and
2084	awarding procedures, and other relevant information determined
2085	necessary.
2086	(d) “Financial reporting package” means the nonstate
2087	entities' financial statements, Schedule of State Financial
2088	Assistance, auditor's reports, management letter, auditee's
2089	written responses or corrective action plan, correspondence on
2090	followup of prior years' corrective actions taken, and such
2091	other information determined by the Office of Government
2092	AccountabilityAuditor Generalto be necessary and consistent
2093	with the purposes of this section.
2094	(e) “Federal financial assistance” means financial
2095	assistance from federal sources passed through the state and
2096	provided to nonstate entities to carry out a federal program.
2097	“Federal financial assistance” includes all types of federal
2098	assistance as defined in applicable United States Office of
2099	Management and Budget circulars.
2100	(f) “For-profit organization” means any organization or
2101	sole proprietor but is not a local governmental entity or a
2102	nonprofit organization.
2103	(g) “Independent auditor” means an external state or local
2104	government auditor or a certified public accountant who meets
2105	the independence standards.
2106	(h) “Internal control over state projects” means a
2107	process, effected by an entity's management and other personnel,
2108	designed to provide reasonable assurance regarding the
2109	achievement of objectives in the following categories:
2110	1. Effectiveness and efficiency of operations.
2111	2. Reliability of financial operations.
2112	3. Compliance with applicable laws and regulations.
2113	(i) “Local governmental entity” means a county agency,
2114	municipality, or special district or any other entity (other
2115	than a district school board or community college), however
2116	styled, which independently exercises any type of governmental
2117	function.
2118	(j) “Major state project” means any state project meeting
2119	the criteria as stated in the rules of the Executive Office of
2120	the Governor. Such criteria shall be established after
2121	consultation with the Comptroller and appropriate state agencies
2122	that provide state financial assistance and shall consider the
2123	amount of state project expenditures or expenses or inherent
2124	risks. Each major state project shall be audited in accordance
2125	with the requirements of this section.
2126	(k) “Nonprofit organization” means any corporation, trust,
2127	association, cooperative, or other organization that:
2128	1. Is operated primarily for scientific, educational
2129	service, charitable, or similar purpose in the public interest;
2130	2. Is not organized primarily for profit;
2131	3. Uses net proceeds to maintain, improve, or expand the
2132	operations of the organization; and
2133	4. Has no part of its income or profit distributable to
2134	its members, directors, or officers.
2135	(l) “Nonstate entity” means a local governmental entity,
2136	nonprofit organization, or for-profit organization that receives
2137	state resources.
2138	(m) “Recipient” means a nonstate entity that receives
2139	state financial assistance directly from a state awarding
2140	agency.
2141	(n) “Schedule of State Financial Assistance” means a
2142	document prepared in accordance with the rules of the
2143	Comptroller and included in each financial reporting package
2144	required by this section.
2145	(o) “State awarding agency” means the state agency that
2146	provided state financial assistance to the nonstate entity.
2147	(p) “State financial assistance” means financial
2148	assistance from state resources, not including federal financial
2149	assistance and state matching, provided to nonstate entities to
2150	carry out a state project. “State financial assistance” includes
2151	all types of state assistance as stated in the rules of the
2152	Executive Office of the Governor established in consultation
2153	with the Comptroller and appropriate state agencies that provide
2154	state financial assistance. It includes state financial
2155	assistance provided directly by state awarding agencies or
2156	indirectly by recipients of state awards or subrecipients. It
2157	does not include procurement contracts used to buy goods or
2158	services from vendors. Audits of such procurement contracts with
2159	vendors are outside of the scope of this section. Also, audits
2160	of contracts to operate state-government-owned and contractor-
2161	operated facilities are excluded from the audit requirements of
2162	this section.
2163	(q) “State matching” means state resources provided to
2164	nonstate entities to be used to meet federal financial
2165	participation matching requirements of federal programs.
2166	(r) “State project” means all state financial assistance
2167	to a nonstate entity assigned a single state project number
2168	identifier in the Catalog of State Financial Assistance.
2169	(s) “State Projects Compliance Supplement” means a
2170	document issued by the Executive Office of the Governor, in
2171	consultation with the Comptroller and all state agencies that
2172	provide state financial assistance. The State Projects
2173	Compliance Supplement shall identify state projects, the
2174	significant compliance requirements, eligibility requirements,
2175	matching requirements, suggested audit procedures, and other
2176	relevant information determined necessary.
2177	(t) “State project-specific audit” means an audit of one
2178	state project performed in accordance with the requirements of
2179	subsection (9).
2180	(u) “State single audit” means an audit of a nonstate
2181	entity's financial statements and state financial assistance.
2182	Such audits shall be conducted in accordance with the auditing
2183	standards as stated in the rules of the Office of Government
2184	AccountabilityAuditor General.
2185	(v) "Subrecipient" means a nonstate entity that receives
2186	state financial assistance through another nonstate entity.
2187	(w) "Vendor" means a dealer, distributor, merchant, or
2188	other seller providing goods or services that are required for
2189	the conduct of a state project. These goods or services may be
2190	for an organization's own use or for the use of beneficiaries of
2191	the state project.
2192	(5) Each state awarding agency shall:
2193	(a) Provide to a recipient information needed by the
2194	recipient to comply with the requirements of this section,
2195	including:
2196	1. The audit and accountability requirements for state
2197	projects as stated in this section and applicable rules of the
2198	Executive Office of the Governor, rules of the Comptroller, and
2199	rules of the Office of Government AccountabilityAuditor
2200	General.
2201	2. Information from the Catalog of State Financial
2202	Assistance, including the standard state project number
2203	identifier; official title; legal authorization; and description
2204	of the state project including objectives, restrictions, and
2205	other relevant information determined necessary.
2206	3. Information from the State Projects Compliance
2207	Supplement, including the significant compliance requirements,
2208	eligibility requirements, matching requirements, suggested audit
2209	procedures, and other relevant information determined necessary.
2210	(b) Require the recipient, as a condition of receiving
2211	state financial assistance, to allow the state awarding agency,
2212	the Comptroller, and the Office of Government Accountability
2213	Auditor Generalaccess to the recipient's records and the
2214	recipient's independent auditor's working papers as necessary
2215	for complying with the requirements of this section.
2216	(c) Notify the recipient that this section does not limit
2217	the authority of the state awarding agency to conduct or arrange
2218	for the conduct of additional audits or evaluations of state
2219	financial assistance or limit the authority of any state agency
2220	inspector general, the Office of Government Accountability
2221	Auditor General, or any other state official.
2222	(d) Be provided one copy of each financial reporting
2223	package prepared in accordance with the requirement of this
2224	section.
2225	(e) Review the recipient financial reporting package,
2226	including the management letters and corrective action plans, to
2227	the extent necessary to determine whether timely and appropriate
2228	corrective action has been taken with respect to audit findings
2229	and recommendations pertaining to state financial assistance
2230	provided by the state agency.
2231	(6) As a condition of receiving state financial
2232	assistance, each recipient that provides state financial
2233	assistance to a subrecipient shall:
2234	(a) Provide to a subrecipient information needed by the
2235	subrecipient to comply with the requirements of this section,
2236	including:
2237	1. Identification of the state awarding agency.
2238	2. The audit and accountability requirements for state
2239	projects as stated in this section and applicable rules of the
2240	Executive Office of the Governor, rules of the Comptroller, and
2241	rules of the Office of Government AccountabilityAuditor
2242	General.
2243	3. Information from the Catalog of State Financial
2244	Assistance, including the standard state project number
2245	identifier; official title; legal authorization; and description
2246	of the state project, including objectives, restrictions, and
2247	other relevant information.
2248	4. Information from the State Projects Compliance
2249	Supplement including the significant compliance requirements,
2250	eligibility requirements, matching requirements, and suggested
2251	audit procedures, and other relevant information determined
2252	necessary.
2253	(b) Review the subrecipient audit reports, including the
2254	management letters, to the extent necessary to determine whether
2255	timely and appropriate corrective action has been taken with
2256	respect to audit findings and recommendations pertaining to
2257	state financial assistance provided by the state agency.
2258	(c) Perform such other procedures as specified in terms
2259	and conditions of the written agreement with the state awarding
2260	agency including any required monitoring of the subrecipient's
2261	use of state financial assistance through onsite visits, limited
2262	scope audits, or other specified procedures.
2263	(d) Require subrecipients, as a condition of receiving
2264	state financial assistance, to permit the independent auditor of
2265	the recipient, the state awarding agency, the Comptroller, and
2266	the Office of Government AccountabilityAuditor Generalaccess
2267	to the subrecipient's records and the subrecipient's independent
2268	auditor's working papers as necessary to comply with the
2269	requirements of this section.
2270	(7) Each recipient or subrecipient of state financial
2271	assistance shall comply with the following:
2272	(a) Each nonstate entity that receives state financial
2273	assistance and meets audit threshold requirements, in any fiscal
2274	year of the nonstate entity, as stated in the rules of the
2275	Office of Government AccountabilityAuditor General, shall have
2276	a state single audit conducted for such fiscal year in
2277	accordance with the requirements of this act and with additional
2278	requirements established in rules of the Executive Office of the
2279	Governor, rules of the Comptroller, and rules of the Office of
2280	Government AccountabilityAuditor General. If only one state
2281	project is involved in a nonstate entity's fiscal year, the
2282	nonstate entity may elect to have only a state project-specific
2283	audit of the state project for that fiscal year.
2284	(b) Each nonstate entity that receives state financial
2285	assistance and does not meet the threshold requirements, in any
2286	fiscal year of the nonstate entity, as stated in this law or the
2287	rules of the Office of Government AccountabilityAuditor General
2288	is exempt for such fiscal year from the state single audit
2289	requirements of this section. However, such nonstate entity must
2290	meet terms and conditions specified in the written agreement
2291	with the state awarding agency.
2292	(c) Regardless of the amount of the state financial
2293	assistance, the provisions of this section do not exempt a
2294	nonstate entity from compliance with provisions of law relating
2295	to maintaining records concerning state financial assistance to
2296	such nonstate entity or allowing access and examination of those
2297	records by the state awarding agency, the Comptroller, or the
2298	Office of Government AccountabilityAuditor General.
2299	(d) Audits conducted pursuant to this section shall be
2300	performed annually.
2301	(e) Audits conducted pursuant to this section shall be
2302	conducted by independent auditors in accordance with auditing
2303	standards as stated in rules of the Office of Government
2304	AccountabilityAuditor General.
2305	(f) Upon completion of the audit as required by this
2306	section, a copy of the recipient's financial reporting package
2307	shall be filed with the state awarding agency and the Office of
2308	Government AccountabilityAuditor General. Upon completion of
2309	the audit as required by this section, a copy of the
2310	subrecipient's financial reporting package shall be filed with
2311	the recipient that provided the state financial assistance. The
2312	financial reporting package shall be filed in accordance with
2313	the rules of the Auditor General.
2314	(g) All financial reporting packages prepared pursuant to
2315	the requirements of this section shall be available for public
2316	inspection.
2317	(h) If an audit conducted pursuant to this section
2318	discloses any significant audit findings relating to state
2319	financial assistance, including material noncompliance with
2320	individual state project compliance requirements or reportable
2321	conditions in internal controls of the nonstate entity, the
2322	nonstate entity shall submit as part of the audit package to the
2323	state awarding agency a plan for corrective action to eliminate
2324	such audit findings or a statement describing the reasons that
2325	corrective action is not necessary.
2326	(i) An audit conducted in accordance with this section is
2327	in addition to any audit of federal awards required by the
2328	federal Single Audit Act and other federal laws and regulations.
2329	To the extent that such federally required audits provide the
2330	state awarding agency with information it requires to carry out
2331	its responsibilities under state law or other guidance, a state
2332	agency shall rely upon and use that information.
2333	(j) Unless prohibited by law, the cost of audits pursuant
2334	to this section is allowable charges to state projects. However,
2335	any charges to state projects should be limited to those
2336	incremental costs incurred as a result of the audit requirements
2337	of this section in relation to other audit requirements. The
2338	nonstate entity should allocate such incremental costs to all
2339	state projects for which it expended state financial assistance.
2340	(k) Audit costs may not be charged to state projects when
2341	audits required by this section have not been made or have been
2342	made but not in accordance with this section. If a nonstate
2343	entity fails to have an audit conducted consistent with this
2344	section, state awarding agencies may take appropriate corrective
2345	action to enforce compliance.
2346	(l) This section does not prohibit the state awarding
2347	agency from including terms and conditions in the written
2348	agreement which require additional assurances that state
2349	financial assistance meets the applicable requirements of laws,
2350	regulations, and other compliance rules.
2351	(m) A state awarding agency that provides state financial
2352	assistance to nonstate entities and conducts or arranges for
2353	audits of state financial assistance that are in addition to the
2354	audits conducted under this act shall, consistent with other
2355	applicable law, arrange for funding the full cost of such
2356	additional audits.
2357	(8) The independent auditor when conducting a state single
2358	audit of recipients or subrecipients shall:
2359	(a) Determine whether the nonstate entity's financial
2360	statements are presented fairly in all material respects in
2361	conformity with generally accepted accounting principles.
2362	(b) Determine whether state financial assistance shown on
2363	the Schedule of State Financial Assistance is presented fairly
2364	in all material respects in relation to the nonstate entity's
2365	financial statements taken as a whole.
2366	(c) With respect to internal controls pertaining to each
2367	major state project:
2368	1. Obtain an understanding of internal controls;
2369	2. Assess control risk;
2370	3. Perform tests of controls unless the controls are
2371	deemed to be ineffective; and
2372	4. Determine whether the nonstate entity has internal
2373	controls in place to provide reasonable assurance of compliance
2374	with the provisions of laws and rules pertaining to state
2375	financial assistance that have a material effect on each major
2376	state project.
2377	(d) Determine whether each major state project complied
2378	with the provisions of laws, rules, and guidelines as identified
2379	in the State Projects Compliance Supplement, or otherwise
2380	identified by the state awarding agency, which have a material
2381	effect on each major state project. When major state projects
2382	are less than 50 percent of the nonstate entity's total
2383	expenditures for all state financial assistance, the auditor
2384	shall select and test additional state projects as major state
2385	projects as necessary to achieve audit coverage of at least 50
2386	percent of the expenditures for all state financial assistance
2387	provided to the nonstate entity. Additional state projects
2388	needed to meet the 50-percent requirement may be selected on an
2389	inherent risk basis as stated in the rules of the Executive
2390	Office of the Governor.
2391	(e) Report on the results of any audit conducted pursuant
2392	to this section in accordance with the rules of the Executive
2393	Office of the Governor, rules of the Comptroller, and rules of
2394	the Office of Government AccountabilityAuditor General. Audit
2395	reports shall include summaries of the auditor's results
2396	regarding the nonstate entity's financial statements; Schedule
2397	of State Financial Assistance; internal controls; and compliance
2398	with laws, rules, and guidelines.
2399	(f) Issue a management letter as prescribed in the rules
2400	of the Office of Government AccountabilityAuditor General.
2401	(g) Upon notification by the nonstate entity, make
2402	available the working papers relating to the audit conducted
2403	pursuant to the requirements of this section to the state
2404	awarding agency, the Comptroller, or the Office of Government
2405	AccountabilityAuditor Generalfor review or copying.
2406	(9) The independent auditor, when conducting a state
2407	project-specific audit of recipients or subrecipients, shall:
2408	(a) Determine whether the nonstate entity's schedule of
2409	state financial assistance is presented fairly in all material
2410	respects in conformity with stated accounting policies.
2411	(b) Obtain an understanding of internal control and
2412	perform tests of internal control over the state project
2413	consistent with the requirements of a major state project.
2414	(c) Determine whether or not the auditee has complied with
2415	applicable provisions of laws, rules, and guidelines as
2416	identified in the State Projects Compliance Supplement, or
2417	otherwise identified by the state awarding agency, which could
2418	have a direct and material effect on the state project.
2419	(d) Report on the results of a state project-specific
2420	audit consistent with the requirements of the state single audit
2421	and issue a management letter as prescribed in the rules of the
2422	Office of Government AccountabilityAuditor General.
2423	(e) Upon notification by the nonstate entity, make
2424	available the working papers relating to the audit conducted
2425	pursuant to the requirements of this section to the state
2426	awarding agency, the Comptroller, or the Office of Government
2427	AccountabilityAuditor Generalfor review or copying.
2428	(10) The Office of Government AccountabilityAuditor
2429	Generalshall:
2430	(a) Have the authority to audit state financial assistance
2431	provided to any nonstate entity when determined necessary by the
2432	Auditor General or when directed by the Legislative Auditing
2433	Committee.
2434	(b) Adopt rules that state the auditing standards that
2435	independent auditors are to follow for audits of nonstate
2436	entities required by this section.
2437	(c) Adopt rules that describe the contents and the filing
2438	deadlines for the financial reporting package.
2439	(d) Provide technical advice upon request of the
2440	Comptroller, Executive Office of the Governor, and state
2441	agencies relating to financial reporting and audit
2442	responsibilities contained in this section.
2443	(e) Be provided one copy of each financial reporting
2444	package prepared in accordance with the requirements of this
2445	section.
2446	(f) Perform ongoing reviews of a sample of financial
2447	reporting packages filed pursuant to the requirements of this
2448	section to determine compliance with the reporting requirements
2449	of this section and applicable rules of the Executive Office of
2450	the Governor, rules of the Comptroller, and rules of the Office
2451	of Government AccountabilityAuditor General.
2452	Section 49. Subsection (1) of section 215.981, Florida
2453	Statutes, is amended to read:
2454	215.981 Audits of state agency direct-support
2455	organizations and citizen support organizations.--
2456	(1) Each direct-support organization and each citizen
2457	support organization, created or authorized pursuant to law, and
2458	created, approved, or administered by a state agency, other than
2459	a university, district board of trustees of a community college,
2460	or district school board, shall provide for an annual financial
2461	audit of its financial statements in order to express an opinion
2462	on the fairness with which they are presented in conformity with
2463	generally accepted accounting principles. The audit isaccounts
2464	and recordsto be conducted by an independent certified public
2465	accountant in accordance with rules adopted by the Office of
2466	Government AccountabilityAuditor Generalpursuant to s.
2467	11.45(8)and the state agency that created, approved, or
2468	administers the direct-support organization or citizen support
2469	organization. The audit report shall be submitted within 9
2470	months after the end of the fiscal year to the Office of
2471	Government AccountabilityAuditor Generaland to the state
2472	agency responsible for creation, administration, or approval of
2473	the direct-support organization or citizen support organization.
2474	Such state agency, the Auditor General, and the Office of
2475	Program Policy Analysis andGovernment Accountability shall have
2476	the authority to require and receive from the organization or
2477	from the independent auditor any records relative to the
2478	operation of the organization.
2479	Section 50. Subsections (5) and (12) of section 216.023,
2480	Florida Statutes, are amended to read:
2481	216.023 Legislative budget requests to be furnished to
2482	Legislature by agencies.--
2483	(5) Prior to September 15 of the fiscal year prior to
2484	which the judicial branch is required to submit a performance-
2485	based program budget request, the Chief Justice of the Supreme
2486	Court shall identify and, after consultation with the Office of
2487	Program Policy Analysis and Government Accountability, submit to
2488	the President of the Senate and the Speaker of the House of
2489	Representatives a list of proposed programs and associated
2490	performance measures. The judicial branch shall provide
2491	documentation to accompany the list of proposed programs and
2492	performance measures as provided under subsection (4). The
2493	judicial branch shall submit a performance-based program agency
2494	budget request using the programs and performance measures
2495	adopted by the Legislature. The Chief Justice may propose
2496	revisions to approved programs or performance measures for the
2497	judicial branch. The Legislature shall have final approval of
2498	all programs and associated performance measures and standards
2499	for the judicial branch through the General Appropriations Act
2500	or legislation implementing the General Appropriations Act. By
2501	September 15, 2001, the Chief Justice of the Supreme Court shall
2502	submit to the President of the Senate and the Speaker of the
2503	House of Representatives a performance-based program budget
2504	request for programs of the judicial branch approved by the
2505	Legislature and provide a copy to the Executive Office of the
2506	Governor.
2507	(12) The legislative budget request from each agency and
2508	from the judicial branch shall be reviewed by the Legislature.
2509	The review may allow for the opportunity to have information or
2510	testimony by the agency, the judicial branch, the Auditor
2511	General, the Office of Program Policy Analysis andGovernment
2512	Accountability, the Governor's Office of Planning and Budgeting,
2513	and the public regarding the proper level of funding for the
2514	agency in order to carry out its mission.
2515	Section 51. Paragraph (a) of subsection (3) of section
2516	216.102, Florida Statutes, is amended to read:
2517	216.102 Filing of financial information; handling by
2518	Comptroller; penalty for noncompliance.--
2519	(3) The Comptroller shall:
2520	(a) Prepare and furnish to the Office of Government
2521	AccountabilityAuditor Generalannual financial statements for
2522	the state on or before December 31 of each year, using generally
2523	accepted accounting principles.
2524
2525	The Comptroller may furnish and publish in electronic form the
2526	financial statements and the comprehensive annual financial
2527	report required under paragraphs (a), (b), and (c).
2528	Section 52. Subsection (2) of section 216.141, Florida
2529	Statutes, is amended to read:
2530	216.141 Budget system procedures; planning and programming
2531	by state agencies.--
2532	(2) The Florida Management Information Board shall notify
2533	the Office of Government AccountabilityAuditor Generalof any
2534	changes or modifications to the Florida Financial Management
2535	Information System and its functional owner information
2536	subsystems.
2537	Section 53. Paragraph (f) of subsection (2) and subsection
2538	(4) of section 216.163, Florida Statutes, are amended to read:
2539	216.163 Governor's recommended budget; form and content;
2540	declaration of collective bargaining impasses.--
2541	(2) The Governor's recommended budget shall also include:
2542	(f) The Governor's recommendations for high-risk
2543	information technology projects which should be subject to
2544	monitoring under s. 282.322. These recommendations shall include
2545	proviso language which specifies whether funds are specifically
2546	provided to contract for project monitoring, or whether the
2547	Office of Government AccountabilityAuditor Generalwill conduct
2548	such project monitoring. When funds are recommended for
2549	contracting with a project monitor, such funds may equal 1
2550	percent to 5 percent of the project's estimated total costs.
2551	These funds shall be specifically appropriated and nonrecurring.
2552	(4) The Executive Office of the Governor shall review the
2553	findings of the Office of Program Policy Analysis andGovernment
2554	Accountability, to the extent they are available, request any
2555	reports or additional analyses as necessary, and submit a
2556	recommendation for executive agencies, which may include a
2557	recommendation regarding incentives or disincentives for agency
2558	performance. Incentives or disincentives may apply to all or
2559	part of a state agency. The Chief Justice shall review the
2560	findings of the Office of Program Policy Analysis andGovernment
2561	Accountability regarding judicial branch performance and make
2562	appropriate recommendations for the judicial branch.
2563	(a) Incentives may include, but are not limited to:
2564	1. Additional flexibility in budget management, such as,
2565	but not limited to, the use of lump sums or special categories;
2566	consolidation of budget entities or program components;
2567	consolidation of appropriation categories; and increased agency
2568	transfer authority between appropriation categories or budget
2569	entities.
2570	2. Additional flexibility in salary rate and position
2571	management.
2572	3. Retention of up to 50 percent of all unencumbered
2573	balances of appropriations as of June 30, or undisbursed
2574	balances as of December 31, excluding special categories and
2575	grants and aids, which may be used for nonrecurring purposes
2576	including, but not limited to, lump-sum bonuses, employee
2577	training, or productivity enhancements, including technology and
2578	other improvements.
2579	4. Additional funds to be used for, but not limited to,
2580	lump-sum bonuses, employee training, or productivity
2581	enhancements, including technology and other improvements.
2582	5. Additional funds provided pursuant to law to be
2583	released to an agency quarterly or incrementally contingent upon
2584	the accomplishment of units of output or outcome specified in
2585	the General Appropriations Act.
2586	(b) Disincentives may include, but are not limited to:
2587	1. Mandatory quarterly reports to the Executive Office of
2588	the Governor and the Legislature on the agency's progress in
2589	meeting performance standards.
2590	2. Mandatory quarterly appearances before the Legislature,
2591	the Governor, or the Governor and Cabinet to report on the
2592	agency's progress in meeting performance standards.
2593	3. Elimination or restructuring of the program, which may
2594	include, but not be limited to, transfer of the program or
2595	outsourcing all or a portion of the program.
2596	4. Reduction of total positions for a program.
2597	5. Restriction on or reduction of the spending authority
2598	provided in s. 216.292(2).
2599	6. Reduction of managerial salaries.
2600	Section 54. Paragraph (b) of subsection (1) of section
2601	216.177, Florida Statutes, is amended to read:
2602	216.177 Appropriations acts, statement of intent,
2603	violation, notice, review and objection procedures.--
2604	(1) When an appropriations act is delivered to the
2605	Governor after the Legislature has adjourned sine die, as soon
2606	as practicable, but no later than the 10th day before the end of
2607	the period allowed by law for veto consideration in any year in
2608	which an appropriation is made, the chairs of the legislative
2609	appropriations committees shall jointly transmit:
2610	(b) The documents set forth in s. 216.0442(2)(a) and (c),
2611	to the Executive Office of the Governor, the Comptroller, the
2612	Auditor General, the director of the Office of Program Policy
2613	Analysis and Government Accountability,the Chief Justice of the
2614	Supreme Court, and each state agency. A request for additional
2615	explanation and direction regarding the legislative intent of
2616	the General Appropriations Act during the fiscal year may be
2617	made to the chair and vice chair of the Legislative Budget
2618	Commission or the President of the Senate and the Speaker of the
2619	House of Representatives only by and through the Executive
2620	Office of the Governor for state agencies, and by and through
2621	the Chief Justice of the Supreme Court for the judicial branch,
2622	as is deemed necessary. However, the Comptroller may also
2623	request further clarification of legislative intent pursuant to
2624	the Comptroller's responsibilities related to his or her
2625	preaudit function of expenditures.
2626	Section 55. Subsection (2) of section 216.178, Florida
2627	Statutes, is amended to read:
2628	216.178 General Appropriations Act; format; procedure.--
2629	(2) The Office of Planning and Budgeting shall develop a
2630	final budget report that reflects the net appropriations for
2631	each budget item. The report shall reflect actual expenditures
2632	for each of the 2 preceding fiscal years and the estimated
2633	expenditures for the current fiscal year. In addition, the
2634	report must contain the actual revenues and cash balances for
2635	the preceding 2 fiscal years and the estimated revenues and cash
2636	balances for the current fiscal year. The report may also
2637	contain expenditure data, program objectives, and program
2638	measures for each state agency program. The report must be
2639	produced by October 15 each year. A copy of the report must be
2640	made available to each member of the Legislature, to the head of
2641	each state agency, to the Auditor General, to the director of
2642	the Office of Program Policy Analysis and Government
2643	Accountability,and to the public.
2644	Section 56. Subsection (12) of section 216.181, Florida
2645	Statutes, is amended to read:
2646	216.181 Approved budgets for operations and fixed capital
2647	outlay.--
2648	(12) There is appropriated nonoperating budget for
2649	refunds, payments to the United States Treasury, payments of the
2650	service charge to the General Revenue Fund, and transfers of
2651	funds specifically required by law. Such authorized budget,
2652	together with related releases, shall be transmitted by the
2653	state agency or by the judicial branch to the Comptroller for
2654	entry in the Comptroller's records in the manner and format
2655	prescribed by the Executive Office of the Governor in
2656	consultation with the Comptroller. A copy of such authorized
2657	budgets shall be furnished to the Executive Office of the
2658	Governor or the Chief Justice, the chairs of the legislative
2659	committees responsible for developing the general appropriations
2660	acts, and the Office of Government AccountabilityAuditor
2661	General. The Governor may withhold approval of nonoperating
2662	investment authority for certain trust funds when deemed in the
2663	best interest of the state. The Governor for the executive
2664	branch, and the Chief Justice for the judicial branch, may
2665	establish nonoperating budgets for transfers, purchase of
2666	investments, special expenses, distributions, and any other
2667	nonoperating budget categories they deem necessary and in the
2668	best interest of the state and consistent with legislative
2669	intent and policy. The provisions of this subsection are subject
2670	to the notice, review, and objection procedures set forth in s.
2671	216.177. For purposes of this section, the term “nonoperating
2672	budgets” means nonoperating disbursement authority for purchase
2673	of investments, refunds, payments to the United States Treasury,
2674	transfers of funds specifically required by law, distributions
2675	of assets held by the state in a trustee capacity as an agent of
2676	fiduciary, special expenses, and other nonoperating budget
2677	categories as determined necessary by the Executive Office of
2678	the Governor, not otherwise appropriated in the General
2679	Appropriations Act.
2680	Section 57. Subsection (1) of section 216.192, Florida
2681	Statutes, is amended to read:
2682	216.192 Release of appropriations; revision of budgets.--
2683	(1) Unless otherwise provided in the General
2684	Appropriations Act, on July 1 of each fiscal year, up to 25
2685	percent of the original approved operating budget of each agency
2686	and of the judicial branch may be released until such time as
2687	annual plans for quarterly releases for all appropriations have
2688	been developed, approved, and furnished to the Comptroller by
2689	the Executive Office of the Governor for state agencies and by
2690	the Chief Justice of the Supreme Court for the judicial branch.
2691	The plans, including appropriate plans of releases for fixed
2692	capital outlay projects that correspond with each project
2693	schedule, shall attempt to maximize the use of trust funds and
2694	shall be transmitted to the Comptroller by August 1 of each
2695	fiscal year. Such releases shall at no time exceed the total
2696	appropriations available to a state agency or to the judicial
2697	branch, or the approved budget for such agency or the judicial
2698	branch if less. The Comptroller shall enter such releases in his
2699	or her records in accordance with the release plans prescribed
2700	by the Executive Office of the Governor and the Chief Justice,
2701	unless otherwise amended as provided by law. The Executive
2702	Office of the Governor and the Chief Justice shall transmit a
2703	copy of the approved annual releases to the head of the state
2704	agency, the chair and vice chair of the Legislative Budget
2705	Commission, and the Office of Government AccountabilityAuditor
2706	General. The Comptroller shall authorize all expenditures to be
2707	made from the appropriations on the basis of such releases and
2708	in accordance with the approved budget, and not otherwise.
2709	Expenditures shall be authorized only in accordance with
2710	legislative authorizations. Nothing herein precludes periodic
2711	reexamination and revision by the Executive Office of the
2712	Governor or by the Chief Justice of the annual plans for release
2713	of appropriations and the notifications of the parties of all
2714	such revisions.
2715	Section 58. Subsection (3) of section 216.231, Florida
2716	Statutes, is amended to read:
2717	216.231 Release of certain classified appropriations.--
2718	(3) Notwithstanding any other provisions of law, moneys
2719	appropriated in any appropriations act to the Governor for
2720	discretionary contingencies may be expended at his or her
2721	discretion to promote general government and intergovernmental
2722	cooperation and to enhance the image of the state. All funds
2723	expended for such purposes shall be accounted for, and a report
2724	showing the amounts expended, the names of the persons receiving
2725	the amounts expended, and the purpose of each expenditure shall
2726	be annually reported to the Office of Government Accountability
2727	Auditor Generaland the legislative appropriations committees.
2728	Section 59. Paragraph (a) of subsection (1) of section
2729	216.262, Florida Statutes, is amended to read:
2730	216.262 Authorized positions.--
2731	(1)(a) Unless otherwise expressly provided by law, the
2732	total number of authorized positions may not exceed the total
2733	provided in the appropriations acts. In the event any state
2734	agency or entity of the judicial branch finds that the number of
2735	positions so provided is not sufficient to administer its
2736	authorized programs, it may file an application with the
2737	Executive Office of the Governor or the Chief Justice; and, if
2738	the Executive Office of the Governor or Chief Justice certifies
2739	that there are no authorized positions available for addition,
2740	deletion, or transfer within the agency as provided in paragraph
2741	(c) and recommends an increase in the number of positions, the
2742	Governor or the Chief Justice may, after a public hearing,
2743	authorize an increase in the number of positions for the
2744	following reasons only:
2745	1. To implement or provide for continuing federal grants
2746	or changes in grants not previously anticipated;
2747	2. To meet emergencies pursuant to s. 252.36;
2748	3. To satisfy new federal regulations or changes therein;
2749	4. To take advantage of opportunities to reduce operating
2750	expenditures or to increase the revenues of the state or local
2751	government; and
2752	5. To authorize positions which were not fixed by the
2753	Legislature through error in drafting the appropriations acts.
2754
2755	The provisions of this paragraph are subject to the notice and
2756	review procedures set forth in s. 216.177. A copy of the
2757	application, the certification, and the final authorization
2758	shall be filed with the Legislative Budget Commission, the
2759	appropriations committees, and with the Office of Government
2760	AccountabilityAuditor General.
2761	Section 60. Subsections (2) and (3) of section 216.292,
2762	Florida Statutes, is amended to read:
2763	216.292 Appropriations nontransferable; exceptions.--
2764	(2) A lump sum appropriated for a performance-based
2765	program must be distributed by the Governor for state agencies
2766	or the Chief Justice for the judicial branch into the
2767	traditional expenditure categories in accordance with s.
2768	216.181(6)(b). At any time during the year, the agency head or
2769	Chief Justice may transfer funds between those categories with
2770	no limit on the amount of the transfer. Authorized revisions of
2771	the original approved operating budget, together with related
2772	changes, if any, must be transmitted by the state agency or by
2773	the judicial branch to the Executive Office of the Governor or
2774	the Chief Justice, the chair and vice chair of the Legislative
2775	Budget Commission, and the Office of Program Policy Analysis and
2776	Government Accountability, and the Auditor General. Such
2777	authorized revisions shall be consistent with the intent of the
2778	approved operating budget, shall be consistent with legislative
2779	policy and intent, and shall not conflict with specific spending
2780	policies specified in the General Appropriations Act. The
2781	Executive Office of the Governor shall forward a copy of the
2782	revisions within 7 working days to the Comptroller for entry in
2783	his or her records in the manner and format prescribed by the
2784	Executive Office of the Governor in consultation with the
2785	Comptroller. Such authorized revisions shall be consistent with
2786	the intent of the approved operating budget, shall be consistent
2787	with legislative policy and intent, and shall not conflict with
2788	specific spending policies specified in the General
2789	Appropriations Act.
2790	(3) The head of each department or the Chief Justice of
2791	the Supreme Court, whenever it is deemed necessary by reason of
2792	changed conditions, may transfer appropriations funded from
2793	identical funding sources, except appropriations for fixed
2794	capital outlay, and transfer the amounts included within the
2795	total original approved budget and releases as furnished
2796	pursuant to ss. 216.181 and 216.192, as follows:
2797	(a) Between categories of appropriations within a budget
2798	entity, if no category of appropriation is increased or
2799	decreased by more than 5 percent of the original approved budget
2800	or $150,000, whichever is greater, by all action taken under
2801	this subsection.
2802	(b) Additionally, between budget entities within identical
2803	categories of appropriations, if no category of appropriation is
2804	increased or decreased by more than 5 percent of the original
2805	approved budget or $150,000, whichever is greater, by all action
2806	taken under this subsection.
2807	(c) Such authorized revisions must be consistent with the
2808	intent of the approved operating budget, must be consistent with
2809	legislative policy and intent, and must not conflict with
2810	specific spending policies specified in the General
2811	Appropriations Act.
2812
2813	Such authorized revisions, together with related changes, if
2814	any, in the plan for release of appropriations, shall be
2815	transmitted by the state agency or by the judicial branch to the
2816	Comptroller for entry in the Comptroller's records in the manner
2817	and format prescribed by the Executive Office of the Governor in
2818	consultation with the Comptroller. A copy of such revision shall
2819	be furnished to the Executive Office of the Governor or the
2820	Chief Justice, the chair and vice chair of the Legislative
2821	Budget Commission, and the Auditor General, and the director of
2822	the Office of Program Policy Analysis and Government
2823	Accountability.
2824	Section 61. Paragraph (a) of subsection (1) and
2825	subsections (2) and (3) of section 216.301, Florida Statutes,
2826	are amended to read:
2827	216.301 Appropriations; undisbursed balances.--
2828	(1)(a) Any balance of any appropriation, except an
2829	appropriation for fixed capital outlay, which is not disbursed
2830	but which is expended or contracted to be expended shall, at the
2831	end of each fiscal year, be certified by the head of the
2832	affected state agency or the judicial or legislative branches,
2833	on or before August 1 of each year, to the Executive Office of
2834	the Governor, showing in detail the obligees to whom obligated
2835	and the amounts of such obligations. On or before September 1 of
2836	each year, the Executive Office of the Governor shall review and
2837	approve or disapprove, consistent with legislative policy and
2838	intent, any or all of the items and amounts certified by the
2839	head of the affected state agency and shall approve all items
2840	and amounts certified by the Chief Justice of the Supreme Court
2841	for the judicial branch and by the legislative branch and shall
2842	furnish the Comptroller, the legislative appropriations
2843	committees, and the Office of Government AccountabilityAuditor
2844	Generala detailed listing of the items and amounts approved as
2845	legal encumbrances against the undisbursed balance of such
2846	appropriation. The review shall assure that trust funds have
2847	been fully maximized. Any such encumbered balance remaining
2848	undisbursed on December 31 of the same calendar year in which
2849	such certification was made shall revert to the fund from which
2850	appropriated and shall be available for reappropriation by the
2851	Legislature. In the event such certification is not made and an
2852	obligation is proven to be legal, due, and unpaid, then the
2853	obligation shall be paid and charged to the appropriation for
2854	the current fiscal year of the state agency or the legislative
2855	or judicial branch affected.
2856	(2)(a) Any balance of any appropriation for fixed capital
2857	outlay not disbursed but expended or contracted or committed to
2858	be expended shall, at the end of each fiscal year, be certified
2859	by the head of the affected state agency or the legislative or
2860	judicial branch, on or before August 1 of each year, to the
2861	Executive Office of the Governor, showing in detail the
2862	commitment or to whom obligated and the amount of such
2863	commitment or obligation. On or before September 1 of each year,
2864	the Executive Office of the Governor shall review and approve or
2865	disapprove, consistent with legislative policy and intent, any
2866	or all of the items and amounts certified by the head of the
2867	affected state agency and shall approve all items and amounts
2868	certified by the Chief Justice of the Supreme Court and by the
2869	legislative branch and shall furnish the Comptroller, the
2870	legislative appropriations committees, and the Office of
2871	Government AccountabilityAuditor Generala detailed listing of
2872	the items and amounts approved as legal encumbrances against the
2873	undisbursed balances of such appropriations. In the event such
2874	certification is not made and the balance of the appropriation
2875	has reverted and the obligation is proven to be legal, due, and
2876	unpaid, then the same shall be presented to the Legislature for
2877	its consideration.
2878	(b) Such certification as herein required shall be in the
2879	form and on the date approved by the Executive Office of the
2880	Governor. Any balance not so certified shall revert to the fund
2881	from which appropriated and shall be available for
2882	reappropriation.
2883	(3) Notwithstanding the provisions of subsection (2), the
2884	unexpended balance of any appropriation for fixed capital outlay
2885	subject to but not under the terms of a binding contract or a
2886	general construction contract prior to February 1 of the second
2887	fiscal year, or the third fiscal year if it is for an
2888	educational facility as defined in chapter 1013 or a
2889	construction project of a state university, of the appropriation
2890	shall revert on February 1 of such year to the fund from which
2891	appropriated and shall be available for reappropriation. The
2892	Executive Office of the Governor shall, not later than February
2893	20 of each year, furnish the Comptroller, the legislative
2894	appropriations committees, and the Office of Government
2895	AccountabilityAuditor Generala report listing in detail the
2896	items and amounts reverting under the authority of this
2897	subsection, including the fund to which reverted and the agency
2898	affected.
2899	Section 62. Subsections (17) and (18) of section 218.31,
2900	Florida Statutes, are amended to read:
2901	218.31 Definitions.--As used in this part, except where
2902	the context clearly indicates a different meaning:
2903	(17) “Financial audit” means an examination of financial
2904	statements in order to express an opinion on the fairness with
2905	which they are presented in conformity with generally accepted
2906	accounting principles and an examination to determine whether
2907	operations are properly conducted in accordance with legal and
2908	regulatory requirements. Financial audits must be conducted in
2909	accordance with generally accepted auditing standards and
2910	government auditing standards as adopted by the Board of
2911	Accountancy and as prescribed by rules adoptedpromulgatedby
2912	the Office of Government AccountabilityAuditor General.
2913	(18) “Management letter” means a statement of the
2914	auditor's comments and recommendations as prescribed by rules
2915	adopted by the Office of Government AccountabilityAuditor
2916	General.
2917	Section 63. Paragraphs (e) and (f) of subsection (1) and
2918	subsection (2) of section 218.32, Florida Statutes, are amended
2919	to read:
2920	218.32 Annual financial reports; local governmental
2921	entities.--
2922	(1)(e) Each local governmental entity that is not required
2923	to provide for an audit report in accordance with s. 218.39 must
2924	submit the annual financial report to the department no later
2925	than April 30 of each year. The department shall consult with
2926	the Office of Government Accountability Auditor Generalin the
2927	development of the format of annual financial reports submitted
2928	pursuant to this paragraph. The format shall include balance
2929	sheet information to be utilized by the Office of Government
2930	AccountabilityAuditor General pursuant to s. 11.45(7)(f). The
2931	department must forward the financial information contained
2932	within these entities' annual financial reports to the Office of
2933	Government AccountabilityAuditor Generalin electronic form.
2934	This paragraph does not apply to housing authorities created
2935	under chapter 421.
2936	(f) If the department does not receive a completed annual
2937	financial report from a local governmental entity within the
2938	required period, it shall notify the Legislative Auditing
2939	Committee of the local governmental entity's failure to comply
2940	with the reporting requirements. The committee shall proceed in
2941	accordance with s. 11.40(5).
2942	(2) The department shall annually by December 1 file a
2943	verified report with the Governor, the Legislature, the Office
2944	of Government AccountabilityAuditor General, and the Special
2945	District Information Program of the Department of Community
2946	Affairs showing the revenues, both locally derived and derived
2947	from intergovernmental transfers, and the expenditures of each
2948	local governmental entity, regional planning council, local
2949	government finance commission, and municipal power corporation
2950	that is required to submit an annual financial report. The
2951	report must include, but is not limited to:
2952	(a) The total revenues and expenditures of each local
2953	governmental entity that is a component unit included in the
2954	annual financial report of the reporting entity.
2955	(b) The amount of outstanding long-term debt by each local
2956	governmental entity. For purposes of this paragraph, the term
2957	“long-term debt” means any agreement or series of agreements to
2958	pay money, which, at inception, contemplate terms of payment
2959	exceeding 1 year in duration.
2960	Section 64. Subsections (1), (2), (7), (8), and (9) of
2961	section 218.39, Florida Statutes, are amended to read:
2962	218.39 Annual financial audit reports.--
2963	(1) If, by the first day in any fiscal year, a local
2964	governmental entity, district school board, charter school, or
2965	charter technical career center has not been notified that a
2966	financial audit for that fiscal year will be performed by the
2967	Office of Government AccountabilityAuditor General, each of the
2968	following entities shall have an annual financial audit of its
2969	accounts and records completed within 12 months after the end of
2970	its fiscal year by an independent certified public accountant
2971	retained by it and paid from its public funds:
2972	(a) Each county.
2973	(b) Any municipality with revenues or the total of
2974	expenditures and expenses in excess of $250,000.
2975	(c) Any special district with revenues or the total of
2976	expenditures and expenses in excess of $100,000.
2977	(d) Each district school board.
2978	(e) Each charter school established under s. 1002.33.
2979	(f) Each charter technical center established under s.
2980	1002.34.
2981	(g) Each municipality with revenues or the total of
2982	expenditures and expenses between $100,000 and $250,000 that has
2983	not been subject to a financial audit pursuant to this
2984	subsection for the 2 preceding fiscal years.
2985	(h) Each special district with revenues or the total of
2986	expenditures and expenses between $50,000 and $100,000 that has
2987	not been subject to a financial audit pursuant to this
2988	subsection for the 2 preceding fiscal years.
2989	(2) The county audit report shall be a single document
2990	that includes a financial audit of the county as a whole and,
2991	for each county agency other than a board of county
2992	commissioners, an audit of its financial accounts and records,
2993	including reports on compliance and internal control, management
2994	letters, and financial statements as required by rules adopted
2995	by the Office of Government AccountabilityAuditor General. In
2996	addition to such requirements, if a board of county
2997	commissioners elects to have a separate audit of its financial
2998	accounts and records in the manner required by rules adopted by
2999	the Auditor General for other county agencies, such separate
3000	audit shall be included in the county audit report.
3001	(7) The predecessor auditor of a district school board
3002	shall provide the Office of Government AccountabilityAuditor
3003	Generalaccess to the prior year's working papers in accordance
3004	with the Statements on Auditing Standards, including
3005	documentation of planning, internal control, audit results, and
3006	other matters of continuing accounting and auditing
3007	significance, such as the working paper analysis of balance
3008	sheet accounts and those relating to contingencies.
3009	(8) All audits conducted in accordance with this section
3010	must be conducted in accordance with the rules of the Office of
3011	Government AccountabilityAuditor Generalpromulgated pursuant
3012	to s. 11.45. All audit reports and the officer's written
3013	statement of explanation or rebuttal must be submitted to the
3014	Office of Government AccountabilityAuditor Generalwithin 45
3015	days after delivery of the audit report to the entity's
3016	governing body, but no later than 12 months after the end of the
3017	fiscal year.
3018	(9) Each charter school and charter technical career
3019	center must file a copy of its audit report with the sponsoring
3020	entity; the local district school board, if not the sponsoring
3021	entity; the Office of Government AccountabilityAuditor General;
3022	and with the Department of Education.
3023	Section 65. Paragraph (f) of subsection (4) of section
3024	220.187, Florida Statutes, is amended to read:
3025	220.187 Credits for contributions to nonprofit
3026	scholarship-funding organizations.--
3027	(4) OBLIGATIONS OF ELIGIBLE NONPROFIT SCHOLARSHIP-FUNDING
3028	ORGANIZATIONS.--
3029	(f) An eligible nonprofit scholarship-funding organization
3030	that receives eligible contributions must provide to the Office
3031	of Government AccountabilityAuditor Generalan annual financial
3032	and compliance audit of its accounts and records conducted by an
3033	independent certified public accountant and in accordance with
3034	rules adopted by the Office of Government AccountabilityAuditor
3035	General.
3036	Section 66. Subsection (3) of section 243.73, Florida
3037	Statutes, is amended to read:
3038	243.73 Reports; audits.--
3039	(3) The Office of Government AccountabilityAuditor
3040	General may, pursuant to direction by the Auditor Generalhis or
3041	her own authorityor at the direction of the Legislative
3042	Auditing Committee, conduct an audit of the authority or any
3043	programs or entities created by the authority.
3044	Section 67. Subsection (11) of section 253.025, Florida
3045	Statutes, is amended to read:
3046	253.025 Acquisition of state lands for purposes other than
3047	preservation, conservation, and recreation.--
3048	(11) The Office of Government AccountabilityAuditor
3049	Generalshall conduct audits of acquisitions and divestitures
3050	which, according to itshis or her preliminary assessments of
3051	board-approved acquisitions and divestitures, ithe or shedeems
3052	necessary. These preliminary assessments shall be initiated not
3053	later than 60 days following the final approval by the board of
3054	land acquisitions under this section. If an audit is conducted,
3055	the Office of Government AccountabilityAuditor Generalshall
3056	submit an audit report to the board of trustees, the President
3057	of the Senate, the Speaker of the House of Representatives, and
3058	their designees.
3059	Section 68. Subsection (2) of section 259.037, Florida
3060	Statutes, is amended to read:
3061	259.037 Land Management Uniform Accounting Council.--
3062	(2) The Auditor Generaland the director of the Office of
3063	Program Policy Analysis and Government Accountability, or their
3064	designees, shall advise the council to ensure that appropriate
3065	accounting procedures are utilized and that a uniform method of
3066	collecting and reporting accurate costs of land management
3067	activities are created and can be used by all agencies.
3068	Section 69. Subsection (16) of section 259.041, Florida
3069	Statutes, is amended to read:
3070	259.041 Acquisition of state-owned lands for preservation,
3071	conservation, and recreation purposes.--
3072	(16) The Office of Government AccountabilityAuditor
3073	Generalshall conduct audits of acquisitions and divestitures
3074	which ithe or she deems necessary, according to itshis or her
3075	preliminary assessments of board-approved acquisitions and
3076	divestitures. These preliminary assessments shall be initiated
3077	not later than 60 days following the final approval by the board
3078	of land acquisitions under this section. If an audit is
3079	conducted, the Office of Government AccountabilityAuditor
3080	Generalshall submit an audit report to the board of trustees,
3081	the President of the Senate, the Speaker of the House of
3082	Representatives, and their designees.
3083	Section 70. Subsection (8) of section 267.1732, Florida
3084	Statutes, is amended to read:
3085	267.1732 Direct-support organization.--
3086	(8) The identity of a donor or prospective donor of
3087	property to a direct-support organization who desires to remain
3088	anonymous, and all information identifying such donor or
3089	prospective donor, is confidential and exempt from the
3090	provisions of s. 119.07(1) and s. 24(a), Art. I of the State
3091	Constitution; and that anonymity must be maintained in the
3092	auditor's report. The university and the Office of Government
3093	AccountabilityAuditor Generalshall have access to all records
3094	of the direct-support organization at any time it is requested.
3095	Section 71. Section 273.02, Florida Statutes, is amended
3096	to read:
3097	273.02 Record and inventory of certain property.--The word
3098	“property” as used in this section means equipment, fixtures,
3099	and other tangible personal property of a nonconsumable and
3100	nonexpendable nature, the value or cost of which is $1,000 or
3101	more and the normal expected life of which is 1 year or more,
3102	and hardback-covered bound books that are circulated to students
3103	or the general public, the value or cost of which is $25 or
3104	more, and hardback-covered bound books, the value or cost of
3105	which is $250 or more. Each item of property which it is
3106	practicable to identify by marking shall be marked in the manner
3107	required by the Office of Government AccountabilityAuditor
3108	General. Each custodian shall maintain an adequate record of
3109	property in his or her custody, which record shall contain such
3110	information as shall be required by the Office of Government
3111	AccountabilityAuditor General. Once each year, on July 1 or as
3112	soon thereafter as is practicable, and whenever there is a
3113	change of custodian, each custodian shall take an inventory of
3114	property in his or her custody. The inventory shall be compared
3115	with the property record, and all discrepancies shall be traced
3116	and reconciled. All publicly supported libraries shall be exempt
3117	from marking hardback-covered bound books, as required by this
3118	section. The catalog and inventory control records maintained by
3119	each publicly supported library shall constitute the property
3120	record of hardback-covered bound books with a value or cost of
3121	$25 or more included in each publicly supported library
3122	collection and shall serve as a perpetual inventory in lieu of
3123	an annual physical inventory. All books identified by these
3124	records as missing shall be traced and reconciled, and the
3125	library inventory shall be adjusted accordingly.
3126	Section 72. Subsection (5) of section 273.05, Florida
3127	Statutes, is amended to read:
3128	273.05 Surplus property.--
3129	(5) The custodian shall maintain records of property that
3130	is certified as surplus with information indicating the value
3131	and condition of the property. Agency records for property
3132	certified as surplus shall comply with rules adoptedissuedby
3133	the Office of Government AccountabilityAuditor General.
3134	Section 73. Subsection (2) of section 273.055, Florida
3135	Statutes, is amended to read:
3136	273.055 Disposition of state-owned tangible personal
3137	property.--
3138	(2) Custodians shall maintain records to identify each
3139	property item as to disposition. Such records shall comply with
3140	rules adoptedissued by the Office of Government Accountability
3141	Auditor General.
3142	Section 74. Subsection (2) of section 274.02, Florida
3143	Statutes, is amended to read:
3144	274.02 Record and inventory of certain property.--
3145	(2) Each item of property which it is practicable to
3146	identify by marking shall be marked in the manner required by
3147	the Office of Government AccountabilityAuditor General. Each
3148	governmental unit shall maintain an adequate record of its
3149	property, which record shall contain such information as shall
3150	be required by the Office of Government AccountabilityAuditor
3151	General. Each governmental unit shall take an inventory of its
3152	property in the custody of a custodian whenever there is a
3153	change in such custodian. A complete physical inventory of all
3154	property shall be taken annually, and the date inventoried shall
3155	be entered on the property record. The inventory shall be
3156	compared with the property record, and all discrepancies shall
3157	be traced and reconciled.
3158	Section 75. Paragraph (a) of subsection (2) of section
3159	282.318, Florida Statutes, is amended to read:
3160	282.318 Security of data and information technology
3161	resources.--
3162	(2)(a) The State Technology Office, in consultation with
3163	each agency head, is responsible and accountable for assuring an
3164	adequate level of security for all data and information
3165	technology resources of each agency and, to carry out this
3166	responsibility, shall, at a minimum:
3167	1. Designate an information security manager who shall
3168	administer the security program of each agency for its data and
3169	information technology resources.
3170	2. Conduct, and periodically update, a comprehensive risk
3171	analysis to determine the security threats to the data and
3172	information technology resources of each agency. The risk
3173	analysis information is confidential and exempt from the
3174	provisions of s. 119.07(1), except that such information shall
3175	be available to the Office of Government AccountabilityAuditor
3176	General in performing its auditinghis or her postauditing
3177	duties.
3178	3. Develop, and periodically update, written internal
3179	policies and procedures to assure the security of the data and
3180	information technology resources of each agency. The internal
3181	policies and procedures which, if disclosed, could facilitate
3182	the unauthorized modification, disclosure, or destruction of
3183	data or information technology resources are confidential
3184	information and exempt from the provisions of s. 119.07(1),
3185	except that such information shall be available to the Office of
3186	Government AccountabilityAuditor General in performing its
3187	auditinghis or her postauditingduties.
3188	4. Implement appropriate cost-effective safeguards to
3189	reduce, eliminate, or recover from the identified risks to the
3190	data and information technology resources of each agency.
3191	5. Ensure that periodic internal audits and evaluations of
3192	each security program for the data and information technology
3193	resources of the agency are conducted. The results of such
3194	internal audits and evaluations are confidential information and
3195	exempt from the provisions of s. 119.07(1), except that such
3196	information shall be available to the Office of Government
3197	AccountabilityAuditor General in performing its auditinghis or
3198	herpostauditingduties.
3199	6. Include appropriate security requirements, as
3200	determined by the State Technology Office, in consultation with
3201	each agency head, in the written specifications for the
3202	solicitation of information technology resources.
3203	Section 76. Subsection (1) of section 282.322, Florida
3204	Statutes, is amended to read:
3205	282.322 Special monitoring process for designated
3206	information resources management projects.--
3207	(1) For each information resources management project
3208	which is designated for special monitoring in the General
3209	Appropriations Act, with a proviso requiring a contract with a
3210	project monitor, the Technology Review Workgroup established
3211	pursuant to s. 216.0446, in consultation with each affected
3212	agency, shall be responsible for contracting with the project
3213	monitor. Upon contract award, funds equal to the contract amount
3214	shall be transferred to the Technology Review Workgroup upon
3215	request and subsequent approval of a budget amendment pursuant
3216	to s. 216.292. With the concurrence of the Legislative Auditing
3217	Committee, the Office of Government Accountabilityoffice of the
3218	Auditor Generalshall be the project monitor for other projects
3219	designated for special monitoring. However, nothing in this
3220	section precludes the Office of Government Accountability
3221	Auditor Generalfrom conducting such monitoring on any project
3222	designated for special monitoring. In addition to monitoring and
3223	reporting on significant communications between a contracting
3224	agency and the appropriate federal authorities, the project
3225	monitoring process shall consist of evaluating each major stage
3226	of the designated project to determine whether the deliverables
3227	have been satisfied and to assess the level of risks associated
3228	with proceeding to the next stage of the project. The major
3229	stages of each designated project shall be determined based on
3230	the agency's information systems development methodology. Within
3231	20 days after an agency has completed a major stage of its
3232	designated project or at least 90 days, the project monitor
3233	shall issue a written report, including the findings and
3234	recommendations for correcting deficiencies, to the agency head,
3235	for review and comment. Within 20 days after receipt of the
3236	project monitor's report, the agency head shall submit a written
3237	statement of explanation or rebuttal concerning the findings and
3238	recommendations of the project monitor, including any corrective
3239	action to be taken by the agency. The project monitor shall
3240	include the agency's statement in its final report, which shall
3241	be forwarded, within 7 days after receipt of the agency's
3242	statement, to the agency head, the inspector general's office of
3243	the agency, the Executive Office of the Governor, the
3244	appropriations committees of the Legislature, the Joint
3245	Legislative Auditing Committee, the Technology Review Workgroup,
3246	the President of the Senate, andthe Speaker of the House of
3247	Representatives, and the Office of Program Policy Analysis and
3248	Government Accountability. The Office of Government
3249	AccountabilityAuditor Generalshall also receive a copy of the
3250	project monitor's report for those projects in which the Office
3251	of Government AccountabilityAuditor Generalis not the project
3252	monitor.
3253	Section 77. Paragraph (b) of subsection (2) of section
3254	287.045, Florida Statutes, is amended to read:
3255	287.045 Procurement of products and materials with
3256	recycled content.--
3257	(2)(b) The Office of Government AccountabilityAuditor
3258	Generalshall assist in monitoring the product procurement
3259	requirements.
3260	Section 78. Subsection (2) of section 287.058, Florida
3261	Statutes, is amended to read:
3262	287.058 Contract document.--
3263	(2) The written agreement shall be signed by the agency
3264	head and the contractor prior to the rendering of any
3265	contractual service the value of which is in excess of the
3266	threshold amount provided in s. 287.017 for CATEGORY TWO, except
3267	in the case of a valid emergency as certified by the agency
3268	head. The certification of an emergency shall be prepared within
3269	30 days after the contractor begins rendering the service and
3270	shall state the particular facts and circumstances which
3271	precluded the execution of the written agreement prior to the
3272	rendering of the service. If the agency fails to have the
3273	contract signed by the agency head and the contractor prior to
3274	rendering the contractual service, and if an emergency does not
3275	exist, the agency head shall, no later than 30 days after the
3276	contractor begins rendering the service, certify the specific
3277	conditions and circumstances to the department as well as
3278	describe actions taken to prevent recurrence of such
3279	noncompliance. The agency head may delegate the certification
3280	only to other senior management agency personnel. A copy of the
3281	certification shall be furnished to the Comptroller with the
3282	voucher authorizing payment. The department shall report
3283	repeated instances of noncompliance by an agency to the Office
3284	of Government AccountabilityAuditor General. Nothing in this
3285	subsection shall be deemed to authorize additional compensation
3286	prohibited by s. 215.425. The procurement of contractual
3287	services shall not be divided so as to avoid the provisions of
3288	this section.
3289	Section 79. Subsection (11) of section 287.0943, Florida
3290	Statutes, is amended to read:
3291	287.0943 Certification of minority business enterprises.--
3292	(11) To deter fraud in the program, the Office of
3293	Government AccountabilityAuditor Generalmay review the
3294	criteria by which a business became certified as a certified
3295	minority business enterprise.
3296	Section 80. Section 287.115, Florida Statutes, is amended
3297	to read:
3298	287.115 Comptroller; annual report.--The Comptroller shall
3299	submit to the Office of Government Accountabilityoffice of the
3300	Auditor Generalan annual report on those contractual service
3301	contracts disallowed by the Comptroller, which report shall
3302	include, but is not limited to, the name of the user agency, the
3303	name of the firm or individual from which the contractual
3304	service was to be acquired, a description of the contractual
3305	service, the financial terms of the contract, and the reason for
3306	rejection.
3307	Section 81. Subsection (5) of section 287.17, Florida
3308	Statutes, is amended to read:
3309	287.17 Limitation on use of motor vehicles and aircraft.--
3310	(5) Each state agency's head shall, by December 31, 2000,
3311	conduct a review of motor vehicle utilization with oversight
3312	from the agency's inspector general. This review shall consist
3313	of two parts. The first part of the review shall determine the
3314	number of miles that each assigned motor vehicle has been driven
3315	on official state business in the past fiscal year. Commuting
3316	mileage shall be excluded from calculating vehicle use. The
3317	purpose of this review is to determine whether employees with
3318	assigned motor vehicles are driving the vehicles a sufficient
3319	number of miles to warrant continued vehicle assignment. The
3320	second part of the review shall identify employees who have
3321	driven personal vehicles extensively on state business in the
3322	past fiscal year. The purpose of this review is to determine
3323	whether it would be cost-effective to provide state motor
3324	vehicles to such employees. In making this determination, the
3325	inspector general shall use the break-even mileage criteria
3326	developed by the Department of Management Services. A copy of
3327	the review shall be presented to the Office of Program Policy
3328	Analysis andGovernment Accountability.
3329	Section 82. Paragraphs (d) and (e) of subsection (4) of
3330	section 288.1224, Florida Statutes, are amended to read:
3331	288.1224 Powers and duties.--The commission:
3332	(4)
3333	(d) The plan shall include recommendations regarding
3334	specific performance standards and measurable outcomes for the
3335	commission and its direct-support organization. The commission,
3336	in consultation with the Office of Program Policy Analysis and
3337	Government Accountability, shall develop a plan for monitoring
3338	its operations to ensure that performance data are maintained
3339	and supported by records of the organization.
3340	(e) Prior to the 2003 Regular Session of the Legislature,
3341	the Office of Program Policy Analysis and Government
3342	Accountability shall conduct a review of, and prepare a report
3343	on, the Florida Commission on Tourism and its direct-support
3344	organization. The review shall be comprehensive in its scope,
3345	but, at a minimum, must be conducted in such a manner as to
3346	specifically determine:
3347	1. The progress toward achieving the established outcomes.
3348	2. The circumstances contributing to the organization's
3349	ability to achieve, not achieve, or exceed its established
3350	outcomes.
3351	3. Whether it would be sound public policy to continue or
3352	discontinue funding the organization, and the consequences of
3353	discontinuing the organization.
3354
3355	The report shall be submitted by January 1, 2003, to the
3356	President of the Senate, the Speaker of the House of
3357	Representatives, the Senate Minority Leader, and the House
3358	Minority Leader.
3359	Section 83. Subsection (6) of section 288.1226, Florida
3360	Statutes, is amended to read:
3361	288.1226 Florida Tourism Industry Marketing Corporation;
3362	use of property; board of directors; duties; audit.--
3363	(6) ANNUAL AUDIT.--The corporation shall provide for an
3364	annual financial audit in accordance with s. 215.981. The annual
3365	audit report shall be submitted to the Auditor General; the
3366	Office of Policy Analysis and Government Accountability;and the
3367	Office of Tourism, Trade, and Economic Development for review.
3368	The Office of Program Policy Analysis andGovernment
3369	Accountability and;the Office of Tourism, Trade, and Economic
3370	Development; and the Auditor Generalhave the authority to
3371	require and receive from the corporation or from its independent
3372	auditor any detail or supplemental data relative to the
3373	operation of the corporation. The Office of Tourism, Trade, and
3374	Economic Development shall annually certify whether the
3375	corporation is operating in a manner and achieving the
3376	objectives that are consistent with the policies and goals of
3377	the commission and its long-range marketing plan. The identity
3378	of a donor or prospective donor to the corporation who desires
3379	to remain anonymous and all information identifying such donor
3380	or prospective donor are confidential and exempt from the
3381	provisions of s. 119.07(1) and s. 24(a), Art. I of the State
3382	Constitution. Such anonymity shall be maintained in the
3383	auditor's report.
3384	Section 84. Subsection (2) of section 288.1227, Florida
3385	Statutes, is amended to read:
3386	288.1227 Annual report of the Florida Commission on
3387	Tourism; audits.--
3388	(2) The Office of Government AccountabilityAuditor
3389	General may, pursuant to the direction of the Auditor General
3390	his or her own authorityor at the direction of the Legislative
3391	Auditing Committee, conduct an audit of the commission or its
3392	direct-support organization.
3393	Section 85. Section 288.7011, Florida Statutes, is amended
3394	to read:
3395	288.7011 Assistance to certified development
3396	corporation.--The Office of Tourism, Trade, and Economic
3397	Development is authorized to enter into contracts with a
3398	nonprofit, statewide development corporation certified pursuant
3399	to s. 503 of the Small Business Investment Act of 1958, as
3400	amended, to permit such corporation to locate and contract for
3401	administrative and technical staff assistance and support,
3402	including, without limitation, assistance to the development
3403	corporation in the packaging and servicing of loans for the
3404	purpose of stimulating and expanding the availability of private
3405	equity capital and long-term loans to small businesses. Such
3406	assistance and support will cease when the corporation has
3407	received state support in an amount the equivalent of $250,000
3408	per year over a 5-year period beginning July 1, 1997. Any
3409	contract between the office and such corporation shall specify
3410	that the records of the corporation must be available for audit
3411	by the office and by the Office of Government Accountability
3412	Auditor General.
3413	Section 86. Subsection (10) of section 288.7091, Florida
3414	Statutes, is amended to read:
3415	288.7091 Duties of the Florida Black Business Investment
3416	Board, Inc.--The Florida Black Business Investment Board, Inc.,
3417	shall:
3418	(10) Annually, provide for a financial audit as defined in
3419	s. 11.45 of its accounts and records by an independent certified
3420	public accountant. The audit report shall be filed within 12
3421	months after the end of the fiscal year to the Governor, the
3422	President of the Senate, the Speaker of the House of
3423	Representatives, and the Office of Government Accountability
3424	Auditor General.
3425	Section 87. Subsection (8) of section 288.7092, Florida
3426	Statutes, is amended to read:
3427	288.7092 Return on investment from activities of the
3428	corporation.--
3429	(8) The corporation, in consultation with the Office of
3430	Program Policy Analysis andGovernment Accountability, shall
3431	hire a private accounting firm or economic analysis firm to
3432	develop the methodology for establishing and reporting return on
3433	investment and in-kind contributions as described in this
3434	section. The Office of Program Policy Analysis andGovernment
3435	Accountability shall review and offer feedback on the
3436	methodology before it is implemented. The private accounting
3437	firm or economic analysis firm shall certify whether the
3438	applicable statements in the annual report comply with this
3439	section.
3440	Section 88. Subsection (8) of section 288.90151, Florida
3441	Statutes, is amended to read:
3442	288.90151 Return on investment from activities of
3443	Enterprise Florida, Inc.--
3444	(8) Enterprise Florida, Inc., in consultation with the
3445	Office of Program Policy Analysis andGovernment Accountability,
3446	shall hire a private accounting firm to develop the methodology
3447	for establishing and reporting return-on-investment and in-kind
3448	contributions as described in this section and to develop,
3449	analyze, and report on the results of the customer-satisfaction
3450	survey. The Office of Program Policy Analysis andGovernment
3451	Accountability shall review and offer feedback on the
3452	methodology before it is implemented. The private accounting
3453	firm shall certify whether the applicable statements in the
3454	annual report comply with this subsection.
3455	Section 89. Paragraphs (a) and (c) of subsection (4) of
3456	section 288.905, Florida Statutes, are amended to read:
3457	288.905 Duties of the board of directors of Enterprise
3458	Florida, Inc.--
3459	(4)(a) The strategic plan shall also include
3460	recommendations regarding specific performance standards and
3461	measurable outcomes. Enterprise Florida, Inc., in consultation
3462	with the Office of Tourism, Trade, and Economic Development and
3463	the Office of Program Policy Analysis andGovernment
3464	Accountability, shall establish performance-measure outcomes for
3465	Enterprise Florida, Inc., and its boards and advisory
3466	committees. Enterprise Florida, Inc., in consultation with the
3467	Office of Tourism, Trade, and Economic Development and the
3468	Office of Program Policy Analysis andGovernment Accountability,
3469	shall develop a plan for monitoring its operations to ensure
3470	that performance data are maintained and supported by records of
3471	the organization. On a biennial basis, Enterprise Florida, Inc.,
3472	in consultation with the Office of Tourism, Trade, and Economic
3473	Development and the Office of Program Policy Analysis and
3474	Government Accountability, shall review the performance-measure
3475	outcomes for Enterprise Florida, Inc., and its boards, and make
3476	any appropriate modifications to them. In developing measurable
3477	objectives and performance outcomes, Enterprise Florida, Inc.,
3478	shall consider the effect of its programs, activities, and
3479	services on its client population. Enterprise Florida, Inc.,
3480	shall establish standards such as job growth among client firms,
3481	growth in the number and strength of businesses within targeted
3482	sectors, client satisfaction, including the satisfaction of its
3483	local and regional economic development partners, businesses
3484	retained and recruited statewide and within rural and urban core
3485	communities, employer wage growth, and increased export sales
3486	among client companies to use in evaluating performance toward
3487	accomplishing the mission of Enterprise Florida, Inc.
3488	(c) Prior to the 2002 Regular Session of the Legislature,
3489	the Office of Program Policy Analysis and Government
3490	Accountability shall conduct a review of Enterprise Florida,
3491	Inc., and its boards and shall submit a report by January 1,
3492	2002, to the President of the Senate, the Speaker of the House
3493	of Representatives, the Senate Minority Leader, and the House
3494	Minority Leader. The review shall be comprehensive in its scope,
3495	but, at a minimum, must be conducted in such a manner as to
3496	specifically determine:
3497	1. The progress towards achieving the established
3498	outcomes.
3499	2. The circumstances contributing to the organization's
3500	ability to achieve, not achieve, or exceed its established
3501	outcomes.
3502	3. Whether it would be sound public policy to continue or
3503	discontinue funding the organization, and the consequences of
3504	discontinuing the organization.
3505	Section 90. Subsection (7) of section 288.906, Florida
3506	Statutes, is amended to read:
3507	288.906 Annual report of Enterprise Florida, Inc.; audits;
3508	confidentiality.--Prior to December 1 of each year, Enterprise
3509	Florida, Inc., shall submit to the Governor, the President of
3510	the Senate, the Speaker of the House of Representatives, the
3511	Senate Minority Leader, and the House Minority Leader a complete
3512	and detailed report including, but not limited to:
3513	(7) An annual compliance and financial audit of accounts
3514	and records by an independent certified public accountant at the
3515	end of its most recent fiscal year performed in accordance with
3516	rules adopted by the Office of Government AccountabilityAuditor
3517	General.
3518
3519	The detailed report required by this subsection shall also
3520	include the information identified in subsections (1)-(7), if
3521	applicable, for any board established within the corporate
3522	structure of Enterprise Florida, Inc.
3523	Section 91. Subsection (1) of section 288.9517, Florida
3524	Statutes, is amended to read:
3525	288.9517 Audits; confidentiality.--
3526	(1) The Auditor General and the director of the Office of
3527	Program Policy Analysis andGovernment Accountability may,
3528	pursuant to the direction of the Auditor Generaltheir own
3529	authorityor at the direction of the Legislative Auditing
3530	Committee, conduct an audit or examination of the technology
3531	development board or the programs or entities created by the
3532	board. The audit, examination, or report may not reveal the
3533	identity of any person who has anonymously made a donation to
3534	the board pursuant to subsection (2).
3535	Section 92. Paragraph (c) of subsection (4) of section
3536	288.9604, Florida Statutes, is amended to read:
3537	288.9604 Creation of the authority.--
3538	(4)
3539	(c) The directors of the corporation shall annually elect
3540	one of their members as chair and one as vice chair. The
3541	corporation may employ a president, technical experts, and such
3542	other agents and employees, permanent and temporary, as it
3543	requires and determine their qualifications, duties, and
3544	compensation. For such legal services as it requires, the
3545	corporation may employ or retain its own counsel and legal
3546	staff. The corporation shall file with the governing body of
3547	each public agency with which it has entered into an interlocal
3548	agreement and with the Governor, the Speaker of the House of
3549	Representatives, the President of the Senate, the Minority
3550	Leaders of the Senate and House of Representatives, and the
3551	Office of Government AccountabilityAuditor General, on or
3552	before 90 days after the close of the fiscal year of the
3553	corporation, a report of its activities for the preceding fiscal
3554	year, which report shall include a complete financial statement
3555	setting forth its assets, liabilities, income, and operating
3556	expenses as of the end of such fiscal year.
3557	Section 93. Subsection (6) of section 290.00689, Florida
3558	Statutes, is amended to read:
3559	290.00689 Designation of enterprise zone pilot project
3560	area.--
3561	(6) Prior to the 2004 Regular Session of the Legislature,
3562	the Office of Program Policy Analysis andGovernment
3563	Accountability shall review and evaluate the effectiveness and
3564	viability of the pilot project area created under this section,
3565	using the research design prescribed pursuant to s. 290.015. The
3566	office shall specifically evaluate whether relief from certain
3567	taxes induced new investment and development in the area;
3568	increased the number of jobs created or retained in the area;
3569	induced the renovation, rehabilitation, restoration,
3570	improvement, or new construction of businesses or housing within
3571	the area; and contributed to the economic viability and
3572	profitability of business and commerce located within the area.
3573	The office shall submit a report of its findings and
3574	recommendations to the Speaker of the House of Representatives
3575	and the President of the Senate no later than January 15, 2004.
3576	Section 94. Section 296.17, Florida Statutes, is amended
3577	to read:
3578	296.17 Audit; inspection; and standards for the home.--The
3579	home shall be open at any time to audit and inspection by the
3580	Auditor General and the Office of Program Policy Analysis and
3581	Government Accountability, as provided by law, the Department of
3582	Veterans' Affairs, the United States Department of Veterans
3583	Affairs, and to any other audits or inspections as required by
3584	law to maintain appropriate standards in the home. The standards
3585	that the department shall use to regulate the operation of the
3586	home shall be those prescribed by the United States Department
3587	of Veterans Affairs, provided that where the state's standards
3588	are more restrictive, the standards of the state shall apply.
3589	Section 95. Section 296.41, Florida Statutes, is amended
3590	to read:
3591	296.41 Audit; inspection; standards for the home.--The
3592	home shall be open at any time to audit and inspection by the
3593	Auditor General and the Office of Program Policy Analysis and
3594	Government Accountability, as provided by law, the department,
3595	and the United States Department of Veterans Affairs, and to any
3596	other audits or inspections as required by law to maintain
3597	appropriate standards in the home. The standards that the
3598	department shall use to regulate the operation of the home shall
3599	be those prescribed by the United States Department of Veterans
3600	Affairs, provided that where the state's standards are more
3601	restrictive, the standards of the state shall apply.
3602	Section 96. Section 298.17, Florida Statutes, is amended
3603	to read:
3604	298.17 Appointment and duties of treasurer of district;
3605	appointment of deputies; bond of treasurer; audit of books;
3606	disbursements by warrant; form of warrant.--The board of
3607	supervisors in any district shall select and appoint some
3608	competent person, bank or trust company, organized under the
3609	laws of the state, as treasurer of such district, who shall
3610	receive and receipt for all the drainage taxes collected by the
3611	county collector or collectors, and the treasurer shall also
3612	receive and receipt for the proceeds of all tax sales made under
3613	the provisions of this chapter. Said treasurer shall receive
3614	such compensation as may be fixed by the board of supervisors.
3615	Said board of supervisors shall also have the authority to
3616	employ a fiscal agent, who shall be either a resident of the
3617	state or some corporation organized under the laws of Florida
3618	and authorized by such laws to act as such fiscal agent for
3619	municipal corporations, who shall assist in the keeping of the
3620	tax books, collections of taxes, the remitting of funds to pay
3621	maturing bonds and coupons, and perform such other service in
3622	the general management of the fiscal and clerical affairs of the
3623	district as may be determined by such board; and said board
3624	shall have the right to define the duties of such fiscal agent
3625	and fix its compensation. Said board of supervisors shall
3626	furnish the secretary and the treasurer with necessary office
3627	room, furniture, stationery, maps, plats, typewriter, and
3628	postage. The secretary and the treasurer, or either of them, may
3629	appoint, by and with the advice and consent of the board of
3630	supervisors, one or more deputies as may be necessary. Said
3631	treasurer shall give bond in such amount as shall be fixed by
3632	the board of supervisors, conditioned that the treasurer will
3633	well and truly account for and pay out, as provided by law, all
3634	moneys received by him or her as taxes from the county
3635	collector, and the proceeds from tax sales for delinquent taxes,
3636	and from any other source whatever on account or claim of said
3637	district, which bond shall be signed by at least two sureties,
3638	or by some surety or bonding company, approved and accepted by
3639	said board of supervisors, and said bond shall be in addition to
3640	the bond for proceeds of sales of bonds, which is required by s.
3641	298.47. Said bond shall be placed and remain in the custody of
3642	the president of the board of supervisors, and shall be kept
3643	separate from all papers in the custody of the secretary or
3644	treasurer. Said treasurer shall keep all funds received by him
3645	or her from any source whatever deposited at all times in some
3646	bank, banks, or trust company to be designated by the board of
3647	supervisors. All interest accruing on such funds shall, when
3648	paid, be credited to the district. The board of supervisors
3649	shall audit or have audited the books of the said treasurer of
3650	said district at least once each year and make a report thereof
3651	to the landowners at the annual meeting and publish a statement
3652	within 30 days thereafter, showing the amount of money received,
3653	the amount paid out during such year, and the amount in the
3654	treasury at the beginning and end of the year. A certified copy
3655	of said annual audit shall be filed with the Office of
3656	Government Accountabilitystate auditor. The treasurer of the
3657	district shall pay out funds of the district only on warrants
3658	issued by the district, said warrants to be signed by the
3659	president of the board of supervisors and attested by the
3660	signature of the secretary. All warrants shall be in the
3661	following form:
3662
3663	$_____ Fund _____ No. of Warrant _____
3664
3665	Treasurer of _____ Water Control District, State of
3666	Florida. Pay to _____ _____ Dollars out of the money in _____
3667	fund of _____ Water Control District. For _____
3668	By order of board of supervisors of _____ Water Control
3669	District, Florida.
3670	(President of District.)
3671
3672	Attest: (Secretary of District.)
3673	Section 97. Section 310.131, Florida Statutes, is amended
3674	to read:
3675	310.131 Assessment of percentage of gross pilotage.--The
3676	department shall assess the licensed state pilots in the
3677	respective ports of the state a percentage of the gross amount
3678	of pilotage earned by such pilots during each year, which
3679	percentage will be established by the board not to exceed 2
3680	percent, to be paid into the Professional Regulation Trust Fund
3681	by such pilots at such time and in such manner as the board
3682	prescribes or as is set forth in the General Appropriations Act.
3683	The financial records of all pilots and deputy pilots relating
3684	to pilotage are subject to audit by the department and the
3685	Office of Government AccountabilityAuditor General. The
3686	department shall by rule set a procedure for verifying the
3687	amount of pilotage at each port and may charge costs to the
3688	appropriate port if the port does not comply with such
3689	procedure.
3690	Section 98. Paragraph (d) of subsection (5) of section
3691	320.023, Florida Statutes, is amended to read:
3692	320.023 Requests to establish voluntary checkoff on motor
3693	vehicle registration application.--
3694	(5) A voluntary contribution collected and distributed
3695	under this chapter, or any interest earned from those
3696	contributions, may not be used for commercial or for-profit
3697	activities nor for general or administrative expenses, except as
3698	authorized by law.
3699	(d) Any organization subject to audit pursuant to s.
3700	215.97 shall submit an audit report in accordance with rules
3701	adoptedpromulgated by the Office of Government Accountability
3702	Auditor General. The annual attestation shall be submitted to
3703	the department for review within 9 months after the end of the
3704	organization's fiscal year.
3705	Section 99. Paragraph (e) of subsection (2), paragraph (b)
3706	of subsection (9), and paragraph (c) of subsection (20) of
3707	section 320.08058, Florida Statutes, are amended to read:
3708	320.08058 Specialty license plates.--
3709	(2) CHALLENGER LICENSE PLATES.--
3710	(e) The Office of Government AccountabilityAuditor
3711	Generalhas the authority to examine any and all records
3712	pertaining to the Astronauts Memorial Foundation, Inc., and the
3713	Technological Research and Development Authority to determine
3714	compliance with the law.
3715	(9) FLORIDA PROFESSIONAL SPORTS TEAM LICENSE PLATES.--
3716	(b) The license plate annual use fees are to be annually
3717	distributed as follows:
3718	1. Fifty-five percent of the proceeds from the Florida
3719	Professional Sports Team plate must be deposited into the
3720	Professional Sports Development Trust Fund within the Office of
3721	Tourism, Trade, and Economic Development. These funds must be
3722	used solely to attract and support major sports events in this
3723	state. As used in this subparagraph, the term “major sports
3724	events” means, but is not limited to, championship or all-star
3725	contests of Major League Baseball, the National Basketball
3726	Association, the National Football League, the National Hockey
3727	League, the men's and women's National Collegiate Athletic
3728	Association Final Four basketball championship, or a horseracing
3729	or dogracing Breeders' Cup. All funds must be used to support
3730	and promote major sporting events, and the uses must be approved
3731	by the Florida Sports Foundation.
3732	2. The remaining proceeds of the Florida Professional
3733	Sports Team license plate must be allocated to the Florida
3734	Sports Foundation, a direct-support organization of the Office
3735	of Tourism, Trade, and Economic Development. These funds must be
3736	deposited into the Professional Sports Development Trust Fund
3737	within the Office of Tourism, Trade, and Economic Development.
3738	These funds must be used by the Florida Sports Foundation to
3739	promote the economic development of the sports industry; to
3740	distribute licensing and royalty fees to participating
3741	professional sports teams; to institute a grant program for
3742	communities bidding on minor sporting events that create an
3743	economic impact for the state; to distribute funds to Florida-
3744	based charities designated by the Florida Sports Foundation and
3745	the participating professional sports teams; and to fulfill the
3746	sports promotion responsibilities of the Office of Tourism,
3747	Trade, and Economic Development.
3748	3. The Florida Sports Foundation shall provide an annual
3749	financial audit in accordance with s. 215.981 of its financial
3750	accounts and records by an independent certified public
3751	accountant pursuant to the contract established by the Office of
3752	Tourism, Trade, and Economic Development as specified in s.
3753	288.1229(5). The auditor shall submit the audit report to the
3754	Office of Tourism, Trade, and Economic Development for review
3755	and approval. If the audit report is approved, the office shall
3756	certify the audit report to the Office of Government
3757	AccountabilityAuditor Generalfor review.
3758	(20) PROTECT WILD DOLPHINS LICENSE PLATES.--
3759	(c) The Office of Government AccountabilityAuditor
3760	Generalmay examine any records of the Harbor Branch
3761	Oceanographic Institution, Inc., and any other organization that
3762	receives funds from the sale of this plate, to determine
3763	compliance with law.
3764	Section 100. Paragraph (c) of subsection (1) of section
3765	320.08062, Florida Statutes, is amended to read:
3766	320.08062 Audits and attestations required; annual use
3767	fees of specialty license plates.--
3768	(1)(c) Any organization subject to audit pursuant to s.
3769	215.97 shall submit an audit report in accordance with rules
3770	adopted%_%2%_%promulgated by the Office of Government
3771	AccountabilityAuditor General. The annual attestation shall be
3772	submitted to the department for review within 9 months after the
3773	end of the organization's fiscal year.
3774	Section 101. Paragraph (d) of subsection (5) of section
3775	322.081, Florida Statutes, is amended to read:
3776	322.081 Requests to establish voluntary check-off on
3777	driver's license application.--
3778	(5) A voluntary contribution collected and distributed
3779	under this chapter, or any interest earned from those
3780	contributions, may not be used for commercial or for-profit
3781	activities nor for general or administrative expenses, except as
3782	authorized by law.
3783	(d) Any organization subject to audit pursuant to s.
3784	215.97 shall submit an audit report in accordance with rules
3785	adoptedpromulgated by the Office of Government Accountability
3786	Auditor General. The annual attestation must be submitted to the
3787	department for review within 9 months after the end of the
3788	organization's fiscal year.
3789	Section 102. Subsection (6) of section 322.135, Florida
3790	Statutes, is amended to read:
3791	322.135 Driver's license agents.--
3792	(6) Administration of driver license services by a county
3793	tax collector as the exclusive agent of the department must be
3794	revenue neutral with no adverse state fiscal impact and with no
3795	adverse unfunded mandate to the tax collector. Toward this end,
3796	the Cost Determination and Allocation Task Force is created, to
3797	be established by July 1, 2001. The task force shall be composed
3798	of two representatives appointed by the executive director of
3799	the department, two tax collectors appointed by the president of
3800	the Florida Tax Collectors, Inc., one from a small-population
3801	county and one from a large-population county; one person
3802	appointed by the Speaker of the House of Representatives; one
3803	person appointed by the President of the Senate; and the
3804	Governor's appointee. If requested by the task force,the Auditor
3805	General must provide technical assistance. The purpose of the
3806	task force is to recommend the allocation of cost between the
3807	Department of Highway Safety and Motor Vehicles and tax
3808	collectors to administer driver license services authorized in
3809	this chapter. These recommendations must be submitted in a
3810	written report by January 1, 2002. The task force shall dissolve
3811	on January 1, 2002. The written report shall be presented to the
3812	President of the Senate, the Speaker of the House of
3813	Representatives, and the Executive Office of the Governor, and
3814	shall contain findings and determinations and related allocation
3815	recommendations dealing with costs, both construction and
3816	operating costs, of both the department and the applicable tax
3817	collectors, appropriate allocations of costs between the
3818	department and the tax collectors, and fee recommendations to
3819	assure that the fees paid for these driver license services do
3820	not result in a loss of revenue to the state in excess of costs
3821	incurred by the state.
3822	Section 103. Section 324.202, Florida Statutes, is amended
3823	to read:
3824	324.202 Seizure of motor vehicle license plates by
3825	recovery agents.--
3826	(1) The Department of Highway Safety and Motor Vehicles
3827	shall implement a pilot program using recovery agents for the
3828	seizure of license plates in Broward County, Dade County, and
3829	Hillsborough County. Licensed recovery agents and recovery
3830	agencies as described in s. 493.6101(20) and (21) may seize
3831	license plates of motor vehicles whose registrations have been
3832	suspended pursuant to s. 316.646 or s. 627.733 in such counties
3833	upon compliance with this section and rules of the Department of
3834	Highway Safety and Motor Vehicles. Upon the implementation of
3835	the vehicle information system overall reorganization to the
3836	Oracle database of driver licenses and a verification of an
3837	error rate of 2 percent or less for valid license plates seized
3838	during the period following implementation of the database, as
3839	determined by the Office of Program Policy Analysis and
3840	Government Accountability, the program shall be expanded to
3841	those counties where a majority of the governing body of the
3842	county has requested the program be implemented. The
3843	determination by the Office of Program Policy Analysis and
3844	Government Accountability shall be submitted to the Senate and
3845	the House of Representatives committees responsible for
3846	insurance and transportation issues no later than January 1,
3847	2001. The program authorizing recovery agents and agencies to
3848	seize license plates shall be repealed July 1, 2002.
3849	(2)The Department of Highway Safety and Motor Vehicles
3850	shall:
3851	(1)(a)Provide a procedure for recovery agents or recovery
3852	agencies who seize license plates pursuant to this section. This
3853	procedure shall include the development and distribution of
3854	forms and monthly renewal notices, including the name and most
3855	current address available to the department of persons not in
3856	compliance with s. 316.646 or s. 627.733.
3857	(2)(b)Provide a method for the payment of a fee of $25 to
3858	the recovery agent or recovery agency seizing an eligible
3859	license plate pursuant to this section.
3860	Section 104. Subsection (2) of section 331.419, Florida
3861	Statutes, is amended to read:
3862	331.419 Reports and audits.--
3863	(2) By September 1, 2000, the corporation, in cooperation
3864	with the Office of Program Policy Analysis and Government
3865	Accountability, shall develop a research design, including goals
3866	and measurable objectives for the corporation, which will
3867	provide the Legislature with a quantitative evaluation of the
3868	corporation. The corporation shall utilize the monitoring
3869	mechanisms and reports developed in the designs and provide
3870	these reports to the Governor, the President of the Senate, the
3871	Speaker of the House of Representatives, and the Office of
3872	Program Policy Analysis andGovernment Accountability.
3873	Section 105. Subsection (4) of section 334.0445, Florida
3874	Statutes, is amended to read:
3875	334.0445 Model career service classification and
3876	compensation plan.--
3877	(4) The department shall issue a baseline report on the
3878	performance measures outlined in subsection (3) within 30 days
3879	after implementation of this act and shall provide quarterly
3880	progress reports to the Department of Management Services, the
3881	Executive Office of the Governor, legislative appropriations
3882	committees, legislative personnel committees, the Auditor
3883	General, the Office of Program Policy Analysis andGovernment
3884	Accountability, and the affected certified bargaining unions.
3885	Such reports shall contain the mandatory measures listed in this
3886	legislation, as well as other mutually agreed-upon measures
3887	between the Department of Transportation, the Department of
3888	Management Services, the Executive Office of the Governor,
3889	legislative appropriations committees, legislative personnel
3890	committees, and the affected certified bargaining unions.
3891	Section 106. Subsection (2) of section 336.022, Florida
3892	Statutes, is amended to read:
3893	336.022 County transportation trust fund; controls and
3894	administrative remedies.--
3895	(2) The Office of Government AccountabilityAuditor
3896	Generalshall conduct an audit of each such special trust fund
3897	at such intervals of time as practicable and in accordance with
3898	s. 11.45, to assure that the surplus of the constitutional gas
3899	tax distributed to each county is being expended in accordance
3900	with law. If, as a result of an audit, the Office of Government
3901	AccountabilityAuditor Generaldetermines that a county has
3902	violated the constitutional or statutory requirements for
3903	expenditure of transportation funds, ithe or sheshall
3904	immediately notify the county. The county shall have an
3905	opportunity to respond to the auditor's report within 30 days
3906	after the date of written notification to the county. If the
3907	Office of Government AccountabilityAuditor Generalrefuses to
3908	modify or repeal itshis or herfindings, the county may have
3909	such findings reviewed pursuant to the provisions of the
3910	Administrative Procedure Act, chapter 120. If the findings of
3911	the Office of Government AccountabilityAuditor Generalare
3912	upheld after exhaustion of all administrative and legal remedies
3913	of the county, no further surplus constitutional gas tax funds
3914	in excess of funds for committed projects shall be distributed
3915	to the violating county until the county corrects the matters
3916	cited by the Office of Government AccountabilityAuditor General
3917	and such corrections have been certified by the Office of
3918	Government AccountabilityAuditor Generalas having been
3919	completed.
3920	Section 107. Subsection (7) of section 339.406, Florida
3921	Statutes, is amended to read:
3922	339.406 Contract between the department and the
3923	corporation.--The contract must provide for:
3924	(7) The authority for the department and the Office of
3925	Government AccountabilityAuditor Generalto conduct audits.
3926	Section 108. Subsection (3) of section 365.173, Florida
3927	Statutes, is amended to read:
3928	365.173 Wireless Emergency Telephone System Fund.--
3929	(3) The Office of Government AccountabilityAuditor
3930	Generalshall annually audit the fund to ensure that moneys in
3931	the fund are being managed in accordance with this section and
3932	s. 365.172. The Office of Government AccountabilityAuditor
3933	Generalshall provide a report of the annual audit to the board.
3934	Section 109. Subsection (3) of section 373.45926, Florida
3935	Statutes, is amended to read:
3936	373.45926 Everglades Trust Fund; allocation of revenues
3937	and expenditure of funds for conservation and protection of
3938	natural resources and abatement of water pollution.--
3939	(3) The South Florida Water Management District shall
3940	furnish, on a quarterly basis, a detailed copy of its
3941	expenditures from the Everglades Trust Fund to the Governor, the
3942	President of the Senate, and the Speaker of the House of
3943	Representatives, and shall make copies available to the public.
3944	The information shall be provided in a format approved by the
3945	Joint Legislative Committee on Everglades Oversight. At the
3946	direction of the Joint Legislative Committee on Everglades
3947	Oversight, an audit may be made from time to time by the Office
3948	of Government AccountabilityAuditor General, and such audit
3949	shall be within the authority of said Office of Government
3950	AccountabilityAuditor Generalto make.
3951	Section 110. Paragraph (c) of subsection (3) of section
3952	373.4595, Florida Statutes, is amended to read:
3953	373.4595 Lake Okeechobee Protection Program.--
3954	(3) LAKE OKEECHOBEE PROTECTION PROGRAM.--A protection
3955	program for Lake Okeechobee that achieves phosphorus load
3956	reductions for Lake Okeechobee shall be immediately implemented
3957	as specified in this subsection. The program shall address the
3958	reduction of phosphorus loading to the lake from both internal
3959	and external sources. Phosphorus load reductions shall be
3960	achieved through a phased program of implementation. Initial
3961	implementation actions shall be technology-based, based upon a
3962	consideration of both the availability of appropriate technology
3963	and the cost of such technology, and shall include phosphorus
3964	reduction measures at both the source and the regional level.
3965	The initial phase of phosphorus load reductions shall be based
3966	upon the district's Technical Publication 81-2 and the
3967	district's WOD program, with subsequent phases of phosphorus
3968	load reductions based upon the total maximum daily loads
3969	established in accordance with s. 403.067. In the development
3970	and administration of the Lake Okeechobee Protection Program,
3971	the coordinating agencies shall maximize opportunities provided
3972	by federal cost-sharing programs and opportunities for
3973	partnerships with the private sector.
3974	(c) Lake Okeechobee Watershed Phosphorus Control
3975	Program.--The Lake Okeechobee Watershed Phosphorus Control
3976	Program is designed to be a multifaceted approach to reducing
3977	phosphorus loads by improving the management of phosphorus
3978	sources within the Lake Okeechobee watershed through continued
3979	implementation of existing regulations and best management
3980	practices, development and implementation of improved best
3981	management practices, improvement and restoration of the
3982	hydrologic function of natural and managed systems, and
3983	utilization of alternative technologies for nutrient reduction.
3984	The coordinating agencies shall facilitate the application of
3985	federal programs that offer opportunities for water quality
3986	treatment, including preservation, restoration, or creation of
3987	wetlands on agricultural lands.
3988	1. Agricultural nonpoint source best management practices,
3989	developed in accordance with s. 403.067 and designed to achieve
3990	the objectives of the Lake Okeechobee Protection Program, shall
3991	be implemented on an expedited basis. By March 1, 2001, the
3992	coordinating agencies shall develop an interagency agreement
3993	pursuant to ss. 373.046 and 373.406(5) that assures the
3994	development of best management practices that complement
3995	existing regulatory programs and specifies how those best
3996	management practices are implemented and verified. The
3997	interagency agreement shall address measures to be taken by the
3998	coordinating agencies during any best management practice
3999	reevaluation performed pursuant to sub-subparagraph d. The
4000	department shall use best professional judgment in making the
4001	initial determination of best management practice effectiveness.
4002	a. As provided in s. 403.067(7)(d), by October 1, 2000,
4003	the Department of Agriculture and Consumer Services, in
4004	consultation with the department, the district, and affected
4005	parties, shall initiate rule development for interim measures,
4006	best management practices, conservation plans, nutrient
4007	management plans, or other measures necessary for Lake
4008	Okeechobee phosphorus load reduction. The rule shall include
4009	thresholds for requiring conservation and nutrient management
4010	plans and criteria for the contents of such plans. Development
4011	of agricultural nonpoint source best management practices shall
4012	initially focus on those priority basins listed in subparagraph
4013	(b)1. The Department of Agriculture and Consumer Services, in
4014	consultation with the department, the district, and affected
4015	parties, shall conduct an ongoing program for improvement of
4016	existing and development of new interim measures or best
4017	management practices for the purpose of adoption of such
4018	practices by rule.
4019	b. Where agricultural nonpoint source best management
4020	practices or interim measures have been adopted by rule of the
4021	Department of Agriculture and Consumer Services, the owner or
4022	operator of an agricultural nonpoint source addressed by such
4023	rule shall either implement interim measures or best management
4024	practices or demonstrate compliance with the district's WOD
4025	program by conducting monitoring prescribed by the department or
4026	the district. Owners or operators of agricultural nonpoint
4027	sources who implement interim measures or best management
4028	practices adopted by rule of the Department of Agriculture and
4029	Consumer Services shall be subject to the provisions of s.
4030	403.067(7). The Department of Agriculture and Consumer Services,
4031	in cooperation with the department and the district, shall
4032	provide technical and financial assistance for implementation of
4033	agricultural best management practices, subject to the
4034	availability of funds.
4035	c. The district or department shall conduct monitoring at
4036	representative sites to verify the effectiveness of agricultural
4037	nonpoint source best management practices.
4038	d. Where water quality problems are detected for
4039	agricultural nonpoint sources despite the appropriate
4040	implementation of adopted best management practices, the
4041	Department of Agriculture and Consumer Services, in consultation
4042	with the other coordinating agencies and affected parties, shall
4043	institute a reevaluation of the best management practices and
4044	make appropriate changes to the rule adopting best management
4045	practices.
4046	2. Nonagricultural nonpoint source best management
4047	practices, developed in accordance with s. 403.067 and designed
4048	to achieve the objectives of the Lake Okeechobee Protection
4049	Program, shall be implemented on an expedited basis. By March 1,
4050	2001, the department and the district shall develop an
4051	interagency agreement pursuant to ss. 373.046 and 373.406(5)
4052	that assures the development of best management practices that
4053	complement existing regulatory programs and specifies how those
4054	best management practices are implemented and verified. The
4055	interagency agreement shall address measures to be taken by the
4056	department and the district during any best management practice
4057	reevaluation performed pursuant to sub-subparagraph d.
4058	a. The department and the district are directed to work
4059	with the University of Florida's Institute of Food and
4060	Agricultural Sciences to develop appropriate nutrient
4061	application rates for all nonagricultural soil amendments in the
4062	watershed. As provided in s. 403.067(7)(c), by January 1, 2001,
4063	the department, in consultation with the district and affected
4064	parties, shall develop interim measures, best management
4065	practices, or other measures necessary for Lake Okeechobee
4066	phosphorus load reduction. Development of nonagricultural
4067	nonpoint source best management practices shall initially focus
4068	on those priority basins listed in subparagraph (b)1. The
4069	department, the district, and affected parties shall conduct an
4070	ongoing program for improvement of existing and development of
4071	new interim measures or best management practices. The district
4072	shall adopt technology-based standards under the district's WOD
4073	program for nonagricultural nonpoint sources of phosphorus.
4074	b. Where nonagricultural nonpoint source best management
4075	practices or interim measures have been developed by the
4076	department and adopted by the district, the owner or operator of
4077	a nonagricultural nonpoint source shall implement interim
4078	measures or best management practices and be subject to the
4079	provisions of s. 403.067(7). The department and district shall
4080	provide technical and financial assistance for implementation of
4081	nonagricultural nonpoint source best management practices,
4082	subject to the availability of funds.
4083	c. The district or the department shall conduct monitoring
4084	at representative sites to verify the effectiveness of
4085	nonagricultural nonpoint source best management practices.
4086	d. Where water quality problems are detected for
4087	nonagricultural nonpoint sources despite the appropriate
4088	implementation of adopted best management practices, the
4089	department and the district shall institute a reevaluation of
4090	the best management practices.
4091	3. The provisions of subparagraphs 1. and 2. shall not
4092	preclude the department or the district from requiring
4093	compliance with water quality standards or with current best
4094	management practices requirements set forth in any applicable
4095	regulatory program authorized by law for the purpose of
4096	protecting water quality. Additionally, subparagraphs 1. and 2.
4097	are applicable only to the extent that they do not conflict with
4098	any rules promulgated by the department that are necessary to
4099	maintain a federally delegated or approved program.
4100	4. Projects which reduce the phosphorus load originating
4101	from domestic wastewater systems within the Lake Okeechobee
4102	watershed shall be given funding priority in the department's
4103	revolving loan program under s. 403.1835. The department shall
4104	coordinate and provide assistance to those local governments
4105	seeking financial assistance for such priority projects.
4106	5. Projects that make use of private lands, or lands held
4107	in trust for Indian tribes, to reduce nutrient loadings or
4108	concentrations within a basin by one or more of the following
4109	methods: restoring the natural hydrology of the basin, restoring
4110	wildlife habitat or impacted wetlands, reducing peak flows after
4111	storm events, increasing aquifer recharge, or protecting range
4112	and timberland from conversion to development, are eligible for
4113	grants available under this section from the coordinating
4114	agencies. For projects of otherwise equal priority, special
4115	funding priority will be given to those projects that make best
4116	use of the methods outlined above that involve public-private
4117	partnerships or that obtain federal match money. Preference
4118	ranking above the special funding priority will be given to
4119	projects located in a rural area of critical economic concern
4120	designated by the Governor. Grant applications may be submitted
4121	by any person or tribal entity, and eligible projects may
4122	include, but are not limited to, the purchase of conservation
4123	and flowage easements, hydrologic restoration of wetlands,
4124	creating treatment wetlands, development of a management plan
4125	for natural resources, and financial support to implement a
4126	management plan.
4127	6.a. The department shall require all entities disposing
4128	of domestic wastewater residuals within the Lake Okeechobee
4129	watershed and the remaining areas of Okeechobee, Glades, and
4130	Hendry Counties to develop and submit to the department an
4131	agricultural use plan that limits applications based upon
4132	phosphorus loading. By July 1, 2005, phosphorus concentrations
4133	originating from these application sites shall not exceed the
4134	limits established in the district's WOD program.
4135	b. Private and government-owned utilities within Monroe,
4136	Dade, Broward, Palm Beach, Martin, St. Lucie, Indian River,
4137	Okeechobee, Highlands, Hendry, and Glades Counties that dispose
4138	of wastewater residual sludge from utility operations and septic
4139	removal by land spreading in the Lake Okeechobee watershed may
4140	use a line item on local sewer rates to cover wastewater
4141	residual treatment and disposal if such disposal and treatment
4142	is done by approved alternative treatment methodology at a
4143	facility located within the areas designated by the Governor as
4144	rural areas of critical economic concern pursuant to s.
4145	288.0656. This additional line item is an environmental
4146	protection disposal fee above the present sewer rate and shall
4147	not be considered a part of the present sewer rate to customers,
4148	notwithstanding provisions to the contrary in chapter 367. The
4149	fee shall be established by the county commission or its
4150	designated assignee in the county in which the alternative
4151	method treatment facility is located. The fee shall be
4152	calculated to be no higher than that necessary to recover the
4153	facility's prudent cost of providing the service. Upon request
4154	by an affected county commission, the Florida Public Service
4155	Commission will provide assistance in establishing the fee.
4156	Further, for utilities and utility authorities that use the
4157	additional line item environmental protection disposal fee, such
4158	fee shall not be considered a rate increase under the rules of
4159	the Public Service Commission and shall be exempt from such
4160	rules. Utilities using the provisions of this section may
4161	immediately include in their sewer invoicing the new
4162	environmental protection disposal fee. Proceeds from this
4163	environmental protection disposal fee shall be used for
4164	treatment and disposal of wastewater residuals, including any
4165	treatment technology that helps reduce the volume of residuals
4166	that require final disposal, but such proceeds shall not be used
4167	for transportation or shipment costs for disposal or any costs
4168	relating to the land application of residuals in the Lake
4169	Okeechobee watershed.
4170	c. No less frequently than once every 3 years, the Florida
4171	Public Service Commission or the county commission through the
4172	services of an independent auditor shall perform a financial
4173	audit of all facilities receiving compensation from an
4174	environmental protection disposal fee. The Florida Public
4175	Service Commission or the county commission through the services
4176	of an independent auditor shall also perform an audit of the
4177	methodology used in establishing the environmental protection
4178	disposal fee. The Florida Public Service Commission or the
4179	county commission shall, within 120 days after completion of an
4180	audit, file the audit report with the President of the Senate
4181	and the Speaker of the House of Representatives and shall
4182	provide copies to the county commissions of the counties set
4183	forth in sub-subparagraph b. The books and records of any
4184	facilities receiving compensation from an environmental
4185	protection disposal fee shall be open to the Florida Public
4186	Service Commission and the Office of Government Accountability
4187	Auditor Generalfor review upon request.
4188	7. The Department of Health shall require all entities
4189	disposing of septage within the Lake Okeechobee watershed and
4190	the remaining areas of Okeechobee, Glades, and Hendry Counties
4191	to develop and submit to that agency, by July 1, 2003, an
4192	agricultural use plan that limits applications based upon
4193	phosphorus loading. By July 1, 2005, phosphorus concentrations
4194	originating from these application sites shall not exceed the
4195	limits established in the district's WOD program.
4196	8. The Department of Agriculture and Consumer Services
4197	shall initiate rulemaking requiring entities within the Lake
4198	Okeechobee watershed and the remaining areas of Okeechobee,
4199	Glades, and Hendry Counties which land-apply animal manure to
4200	develop conservation or nutrient management plans that limit
4201	application, based upon phosphorus loading. Such rules may
4202	include criteria and thresholds for the requirement to develop a
4203	conservation or nutrient management plan, requirements for plan
4204	approval, and recordkeeping requirements.
4205	9. Prior to authorizing a discharge into works of the
4206	district, the district shall require responsible parties to
4207	demonstrate that proposed changes in land use will not result in
4208	increased phosphorus loading over that of existing land uses.
4209	10. The district, the department, or the Department of
4210	Agriculture and Consumer Services, as appropriate, shall
4211	implement those alternative nutrient reduction technologies
4212	determined to be feasible pursuant to subparagraph (d)6.
4213	Section 111. Paragraph (a) of subsection (6) of section
4214	373.536, Florida Statutes, is amended to read:
4215	373.536 District budget and hearing thereon.--
4216	(6) FINAL BUDGET; ANNUAL AUDIT; CAPITAL IMPROVEMENTS PLAN;
4217	WATER RESOURCE DEVELOPMENT WORK PROGRAM.--
4218	(a) Each district must, by the date specified for each
4219	item, furnish copies of the following documents to the Governor,
4220	the President of the Senate, the Speaker of the House of
4221	Representatives, the chairs of all legislative committees and
4222	subcommittees having substantive or fiscal jurisdiction over the
4223	districts, as determined by the President of the Senate or the
4224	Speaker of the House of Representatives as applicable, the
4225	secretary of the department, and the governing board of each
4226	county in which the district has jurisdiction or derives any
4227	funds for the operations of the district:
4228	1. The adopted budget, to be furnished within 10 days
4229	after its adoption.
4230	2. A financial audit of its accounts and records, to be
4231	furnished within 10 days after its acceptance by the governing
4232	board. The audit must be conducted in accordance with the
4233	provisions of s. 11.45 and the rules adopted thereunder. In
4234	addition to the entities named above, the district must provide
4235	a copy of the audit to the Office of Government Accountability
4236	Auditor Generalwithin 10 days after its acceptance by the
4237	governing board.
4238	3. A 5-year capital improvements plan, to be furnished
4239	within 45 days after the adoption of the final budget. The plan
4240	must include expected sources of revenue for planned
4241	improvements and must be prepared in a manner comparable to the
4242	fixed capital outlay format set forth in s. 216.043.
4243	4. A 5-year water resource development work program to be
4244	furnished within 45 days after the adoption of the final budget.
4245	The program must describe the district's implementation strategy
4246	for the water resource development component of each approved
4247	regional water supply plan developed or revised under s.
4248	373.0361. The work program must address all the elements of the
4249	water resource development component in the district's approved
4250	regional water supply plans. Within 45 days after its submittal,
4251	the department shall review the proposed work program and submit
4252	its findings, questions, and comments to the district. The
4253	review must include a written evaluation of the program's
4254	consistency with the furtherance of the district's approved
4255	regional water supply plans, and the adequacy of proposed
4256	expenditures. As part of the review, the department shall give
4257	interested parties the opportunity to provide written comments
4258	on each district's proposed work program. Within 60 days after
4259	receipt of the department's evaluation, the governing board
4260	shall state in writing to the department which changes
4261	recommended in the evaluation it will incorporate into its work
4262	program or specify the reasons for not incorporating the
4263	changes. The department shall include the district's responses
4264	in a final evaluation report and shall submit a copy of the
4265	report to the Governor, the President of the Senate, and the
4266	Speaker of the House of Representatives.
4267	Section 112. Paragraph (c) of subsection (6) of section
4268	403.1835, Florida Statutes, is amended to read:
4269	403.1835 Water pollution control financial assistance.--
4270	(6) Prior to approval of financial assistance, the
4271	applicant shall:
4272	(c) Provide assurance that records will be kept using
4273	generally accepted accounting principles and that the
4274	department, the Office of Government AccountabilityAuditor
4275	General, or their agents will have access to all records
4276	pertaining to the financial assistance provided.
4277	Section 113. Paragraph (d) of subsection (11) of section
4278	403.8532, Florida Statutes, is amended to read:
4279	403.8532 Drinking water state revolving loan fund; use;
4280	rules.--
4281	(11) Prior to approval of a loan, the local government or
4282	public water system shall, at a minimum:
4283	(d) Provide assurance that records will be kept using
4284	generally accepted accounting principles and that the department
4285	or its agents and the Office of Government Accountability
4286	Auditor Generalwill have access to all records pertaining to
4287	the loan.
4288	Section 114. Subsection (17) of section 409.2563, Florida
4289	Statutes, is amended to read:
4290	409.2563 Administrative establishment of child support
4291	obligations.--
4292	(17) EVALUATION.--
4293	(a) For the purpose of identifying measurable outcomes and
4294	evaluating the administrative process created by this section, a
4295	study area shall be established. The study area must be located
4296	in a county selected by the Department of Revenue having a
4297	population of fewer than 500,000, in which the Title IV-D
4298	caseload did not exceed 20,000 cases, and the obligation rate
4299	was approximately 65 percent at the end of the 1999-2000 fiscal
4300	year. The Department of Revenue shall develop measurable
4301	outcomes that at a minimum consist of the department's support
4302	order establishment performance measures that are applicable to
4303	the administrative process, a measure of the effectiveness of
4304	the administrative process in establishing support orders as
4305	compared to the judicial process, and a measure of the cost
4306	efficiency of the administrative process as compared to the
4307	judicial process. The department shall use the procedures of
4308	this section to establish support obligations in Title IV-D
4309	cases on behalf of custodial parents or caretaker relatives
4310	residing in the county selected for the study area. By June 30,
4311	2002, the Department of Revenue shall submit a report on the
4312	implementation of the administrative process in the study area
4313	to the Governor and Cabinet, the President of the Senate, and
4314	the Speaker of the House of Representatives. The Office of
4315	Program Policy Analysis andGovernment Accountability shall
4316	conduct an evaluation of the operation and impact of the
4317	administrative process in the study area. In evaluating the
4318	administrative process, achievement of the measurable outcomes
4319	must be considered. The Office of Program Policy Analysis and
4320	Government Accountability shall submit an evaluation report on
4321	the administrative process in the study area by June 30, 2003,
4322	which must include the findings of the evaluation and any
4323	recommendations to improve the administrative process
4324	established by this section. The department shall report to the
4325	Governor and Cabinet, the President of the Senate, and the
4326	Speaker of the House of Representatives by June 30, 2004, on the
4327	implementation and results of the procedures established by this
4328	section.
4329	(b) The Office of Program Policy Analysis andGovernment
4330	Accountability shall conduct an evaluation of the statewide
4331	implementation of the administrative process for establishing
4332	child support provided for in this section. This evaluation
4333	shall examine whether these processes have been effectively
4334	implemented and administered statewide and are operating to the
4335	benefit of the children, including, but not limited to the
4336	ability of Title IV-D parents to easily access the court system
4337	for necessary court action. The Office of Program Policy
4338	Analysis andGovernment Accountability shall submit an
4339	evaluation report on the statewide implementation of the
4340	administrative processes for establishing child support by
4341	January 31, 2005.
4342	Section 115. Subsections (12) and (13) of section 411.01,
4343	Florida Statutes, are renumbered as subsections (11) and (12),
4344	respectively, and present subsections (8) and (11) of said
4345	section are amended to read:
4346	411.01 Florida Partnership for School Readiness; school
4347	readiness coalitions.--
4348	(8) STANDARDS; OUTCOME MEASURES.--All publicly funded
4349	school readiness programs shall be required to meet the
4350	performance standards and outcome measures developed and
4351	approved by the partnership. The Office of Program Policy
4352	Analysis andGovernment Accountability shall provide
4353	consultation to the partnership in the development of the
4354	measures and standards. These performance standards and outcome
4355	measures shall be applicable on a statewide basis.
4356	(11) REPORTS.--The Office of Program Policy Analysis and
4357	Government Accountability shall assess the implementation,
4358	efficiency, and outcomes of the school readiness program and
4359	report its findings to the President of the Senate and the
4360	Speaker of the House of Representatives by January 1, 2002.
4361	Subsequent reviews shall be conducted at the direction of the
4362	Joint Legislative Auditing Committee.
4363	Section 116. Section 411.011, Florida Statutes, is amended
4364	to read:
4365	411.011 Records of children in school readiness
4366	programs.--The individual records of children enrolled in school
4367	readiness programs provided under s. 411.01, when held in the
4368	possession of the school readiness coalition or the Florida
4369	Partnership for School Readiness, are confidential and exempt
4370	from the provisions of s. 119.07 and s. 24(a), Art. I of the
4371	State Constitution. For the purposes of this section, records
4372	include assessment data, health data, records of teacher
4373	observations, and identifying data, including the child's social
4374	security number. A parent, guardian, or individual acting as a
4375	parent in the absence of a parent or guardian has the right to
4376	inspect and review the individual school readiness program
4377	record of his or her child and to obtain a copy of the record.
4378	School readiness records may be released to the United States
4379	Secretary of Education, the United States Secretary of Health
4380	and Human Services, and the Comptroller General of the United
4381	States for the purpose of federal audits; to individuals or
4382	organizations conducting studies for institutions to develop,
4383	validate, or administer assessments or improve instruction; to
4384	accrediting organizations in order to carry out their
4385	accrediting functions; to appropriate parties in connection with
4386	an emergency if the information is necessary to protect the
4387	health or safety of the student or other individuals; to the
4388	Office of Government AccountabilityAuditor Generalin
4389	connection with itshis or herofficial functions; to a court of
4390	competent jurisdiction in compliance with an order of that court
4391	pursuant to a lawfully issued subpoena; and to parties to an
4392	interagency agreement among school readiness coalitions, local
4393	governmental agencies, providers of school readiness programs,
4394	state agencies, and the Florida Partnership for School Readiness
4395	for the purpose of implementing the school readiness program.
4396	Agencies, organizations, or individuals that receive school
4397	readiness records in order to carry out their official functions
4398	must protect the data in a manner that will not permit the
4399	personal identification of students and their parents by persons
4400	other than those authorized to receive the records. This section
4401	is subject to the Open Government Sunset Review Act of 1995 in
4402	accordance with s. 119.15 and shall stand repealed on October 2,
4403	2005, unless reviewed and saved from repeal through reenactment
4404	by the Legislature.
4405	Section 117. Subsection (2) of section 411.221, Florida
4406	Statutes, is amended to read:
4407	411.221 Prevention and early assistance strategic plan;
4408	agency responsibilities.--
4409	(2) The strategic plan and subsequent plan revisions shall
4410	incorporate and otherwise utilize, to the fullest extent
4411	possible, the evaluation findings and recommendations from
4412	intraagency, independent third-party, field projects, and
4413	reports issued by the Auditor General or the Office of Program
4414	Policy Analysis andGovernment Accountability, as well as the
4415	recommendations of the State Coordinating Council for School
4416	Readiness Programs.
4417	Section 118. Subsection (1) of section 421.091, Florida
4418	Statutes, is amended to read:
4419	421.091 Financial accounting and investments; fiscal
4420	year.--
4421	(1) A complete and full financial accounting and audit in
4422	accordance with federal audit standards of public housing
4423	agencies shall be made biennially by a certified public
4424	accountant. A copy of such audit shall be filed with the
4425	governing body and with the Office of Government Accountability
4426	Auditor General.
4427	Section 119. Subsection (2) of section 427.705, Florida
4428	Statutes, is amended to read:
4429	427.705 Administration of the telecommunications access
4430	system.--
4431	(2) The administrator shall be audited annually by an
4432	independent auditing firm to assure proper management of any
4433	revenues it receives and disburses. The administrator's books
4434	and records shall be open to the commission and to the Office of
4435	Government AccountabilityAuditor Generalfor review upon
4436	request. The commission shall have the authority to establish
4437	fiscal and operational requirements for the administrator to
4438	follow in order to ensure that the administrative costs of the
4439	system are reasonable.
4440	Section 120. Section 443.1316, Florida Statutes, is
4441	amended to read:
4442	443.1316 Contract with Department of Revenue for
4443	unemployment tax collection services.--By January 1, 2001, the
4444	Agency for Workforce Innovation shall enter into a contract with
4445	the Department of Revenue which shall provide for the Department
4446	of Revenue to provide unemployment tax collection services. The
4447	Department of Revenue, in consultation with the Department of
4448	Labor and Employment Security, shall determine the number of
4449	positions needed to provide unemployment tax collection services
4450	within the Department of Revenue. The number of unemployment tax
4451	collection service positions the Department of Revenue
4452	determines are needed shall not exceed the number of positions
4453	that, prior to the contract, were authorized to the Department
4454	of Labor and Employment Security for this purpose. Upon entering
4455	into the contract with the Agency for Workforce Innovation to
4456	provide unemployment tax collection services, the number of
4457	required positions, as determined by the Department of Revenue,
4458	shall be authorized within the Department of Revenue. Beginning
4459	January 1, 2002, the Office of Program Policy Analysis and
4460	Government Accountability shall conduct a feasibility study
4461	regarding privatization of unemployment tax collection services.
4462	A report on the conclusions of this study shall be submitted to
4463	the Governor, the President of the Senate, and the Speaker of
4464	the House of Representatives. The Department of Revenue is
4465	considered to be administering a revenue law of this state when
4466	the department provides unemployment compensation tax collection
4467	services pursuant to a contract of the department with the
4468	Agency for Workforce Innovation. Sections 213.018, 213.025,
4469	213.051, 213.053, 213.055, 213.071, 213.10, 213.2201, 213.23,
4470	213.24(2), 213.27, 213.28, 213.285, 213.37, 213.50, 213.67,
4471	213.69, 213.73, 213.733, 213.74, and 213.757 apply to the
4472	collection of unemployment contributions by the Department of
4473	Revenue unless prohibited by federal law.
4474	Section 121. Subsection (6) of section 445.003, Florida
4475	Statutes, is amended to read:
4476	445.003 Implementation of the federal Workforce Investment
4477	Act of 1998.--
4478	(6) LONG-TERM CONSOLIDATION OF WORKFORCE DEVELOPMENT.--
4479	(a)Workforce Florida, Inc., may recommend workforce-
4480	related divisions, bureaus, units, programs, duties,
4481	commissions, boards, and councils that can be eliminated,
4482	consolidated, or privatized.
4483	(b) The Office of Program Policy Analysis and Government
4484	Accountability shall review the workforce development system, as
4485	established by this act. The office shall submit its final
4486	report and recommendations by December 31, 2002, to the
4487	President of the Senate and the Speaker of the House of
4488	Representatives.
4489	Section 122. Subsections (9), (10), and (11) of section
4490	445.004, Florida Statutes, are renumbered as subsections (8),
4491	(9), and (10), respectively, and present subsections (8) and (9)
4492	of said section are amended to read:
4493	445.004 Workforce Florida, Inc.; creation; purpose;
4494	membership; duties and powers.--
4495	(8) The Auditor General may, pursuant to his or her own
4496	authority or at the direction of the Legislative Auditing
4497	Committee, conduct an audit of Workforce Florida, Inc., or the
4498	programs or entities created by Workforce Florida, Inc. The
4499	Office of Program Policy Analysis and Government Accountability,
4500	pursuant to its authority or at the direction of the Legislative
4501	Auditing Committee, may review the systems and controls related
4502	to performance outcomes and quality of services of Workforce
4503	Florida, Inc.
4504	(8)(9)Workforce Florida, Inc., in collaboration with the
4505	regional workforce boards and appropriate state agencies and
4506	local public and private service providers, and in consultation
4507	with the Office of Program Policy Analysis andGovernment
4508	Accountability, shall establish uniform measures and standards
4509	to gauge the performance of the workforce development strategy.
4510	These measures and standards must be organized into three
4511	outcome tiers.
4512	(a) The first tier of measures must be organized to
4513	provide benchmarks for systemwide outcomes. Workforce Florida,
4514	Inc., must, in collaboration with the Office of Program Policy
4515	Analysis andGovernment Accountability, establish goals for the
4516	tier-one outcomes. Systemwide outcomes may include employment in
4517	occupations demonstrating continued growth in wages; continued
4518	employment after 3, 6, 12, and 24 months; reduction in and
4519	elimination of public assistance reliance; job placement;
4520	employer satisfaction; and positive return on investment of
4521	public resources.
4522	(b) The second tier of measures must be organized to
4523	provide a set of benchmark outcomes for the initiatives of the
4524	First Jobs/First Wages Council, the Better Jobs/Better Wages
4525	Council, and the High Skills/High Wages Council and for each of
4526	the strategic components of the workforce development strategy.
4527	Cost per entered employment, earnings at placement, retention in
4528	employment, job placement, and entered employment rate must be
4529	included among the performance outcome measures.
4530	(c) The third tier of measures must be the operational
4531	output measures to be used by the agency implementing programs,
4532	and it may be specific to federal requirements. The tier-three
4533	measures must be developed by the agencies implementing
4534	programs, and Workforce Florida, Inc., may be consulted in this
4535	effort. Such measures must be reported to Workforce Florida,
4536	Inc., by the appropriate implementing agency.
4537	(d) Regional differences must be reflected in the
4538	establishment of performance goals and may include job
4539	availability, unemployment rates, average worker wage, and
4540	available employable population.
4541	(e) Job placement must be reported pursuant to s. 1008.39.
4542	Positive outcomes for providers of education and training must
4543	be consistent with ss. 1008.42 and 1008.43.
4544	(f) The uniform measures of success that are adopted by
4545	Workforce Florida, Inc., or the regional workforce boards must
4546	be developed in a manner that provides for an equitable
4547	comparison of the relative success or failure of any service
4548	provider in terms of positive outcomes.
4549	(g) By December 1 of each year, Workforce Florida, Inc.,
4550	shall provide the Legislature with a report detailing the
4551	performance of Florida's workforce development system, as
4552	reflected in the three-tier measurement system. Additionally,
4553	this report must benchmark Florida outcomes, at all tiers,
4554	against other states that collect data similarly.
4555	Section 123. Paragraph (d) of subsection (3) of section
4556	445.009, Florida Statutes, is amended to read:
4557	445.009 One-stop delivery system.--
4558	(3) Notwithstanding any other provision of law, any
4559	memorandum of understanding in effect on June 30, 2000, between
4560	a regional workforce board and the Department of Labor and
4561	Employment Security governing the delivery of workforce services
4562	shall remain in effect until September 30, 2000. Beginning
4563	October 1, 2000, regional workforce boards shall enter into a
4564	memorandum of understanding with the Agency for Workforce
4565	Innovation for the delivery of employment services authorized by
4566	the federal Wagner-Peyser Act. This memorandum of understanding
4567	must be performance based.
4568	(d) The Office of Program Policy Analysis and Government
4569	Accountability, in consultation with Workforce Florida, Inc.,
4570	shall review the delivery of employment services under the
4571	Wagner-Peyser Act and the integration of those services with
4572	other activities performed through the one-stop delivery system
4573	and shall provide recommendations to the Legislature for
4574	improving the effectiveness of the delivery of employment
4575	services in this state. The Office of Program Policy Analysis
4576	and Government Accountability shall submit a report and
4577	recommendations to the Governor, the President of the Senate,
4578	and the Speaker of the House of Representatives by December 31,
4579	2002.
4580	Section 124. Paragraph (a) of subsection (1) of section
4581	445.011, Florida Statutes, is amended to read:
4582	445.011 Workforce information systems.--
4583	(1) Workforce Florida, Inc., shall implement, subject to
4584	legislative appropriation, automated information systems that
4585	are necessary for the efficient and effective operation and
4586	management of the workforce development system. These
4587	information systems shall include, but need not be limited to,
4588	the following:
4589	(a) An integrated management system for the one-stop
4590	service delivery system, which includes, at a minimum, common
4591	registration and intake, screening for needs and benefits, case
4592	planning and tracking, training benefits management, service and
4593	training provider management, performance reporting, executive
4594	information and reporting, and customer-satisfaction tracking
4595	and reporting.
4596	1. The system should report current budgeting,
4597	expenditure, and performance information for assessing
4598	performance related to outcomes, service delivery, and financial
4599	administration for workforce programs pursuant to s. 445.004(5)
4600	and (8)(9).
4601	2. The information system should include auditable systems
4602	and controls to ensure financial integrity and valid and
4603	reliable performance information.
4604	3. The system should support service integration and case
4605	management by providing for case tracking for participants in
4606	welfare transition programs.
4607
4608	Section 125. Subsection (10) of section 446.609, Florida
4609	Statutes, is amended to read:
4610	446.609 Jobs for Florida's Graduates Act.--
4611	(10) ASSESSMENT OF PROGRAM RESULTS.--The success of the
4612	Jobs for Florida's Graduates Program shall be assessed as
4613	follows:
4614	(a) No later than November 1 of each year of the Jobs for
4615	Florida's Graduates Program, Jobs for America's Graduates, Inc.,
4616	shall conduct and deliver to the Office of Program Policy
4617	Analysis andGovernment Accountability a full review and report
4618	of the program's activities. The Office of Program Policy
4619	Analysis andGovernment Accountability shall audit and review
4620	the report and deliver the report, along with its analysis and
4621	any recommendations for expansion, curtailment, modification, or
4622	continuation, to the board not later than December 31 of the
4623	same year.
4624	(b) Beginning in the first year of the Jobs for Florida's
4625	Graduates Program, the Office of Economic and Demographic
4626	Research shall undertake, during the initial phase, an ongoing
4627	longitudinal study of participants to determine the overall
4628	efficacy of the program. The division shall transmit its
4629	findings each year to the Office of Program Policy Analysis and
4630	Government Accountability for inclusion in the report provided
4631	for in paragraph (a).
4632	Section 126. Paragraph (d) of subsection (3) and
4633	subsection (9) of section 455.32, Florida Statutes, are amended
4634	to read:
4635	455.32 Management Privatization Act.--
4636	(3) Based upon the request of any board, commission, or
4637	council, the department is authorized to contract with a
4638	corporation or other business entity to perform support services
4639	specified in the contract. The contract must be in compliance
4640	with this section and other applicable laws and must be approved
4641	by the board before the department enters into the contract. The
4642	department shall retain responsibility for any duties it
4643	currently exercises relating to its police powers and any other
4644	current duty that is not provided to the corporation by the
4645	contract. The contract shall provide, at a minimum, that:
4646	(d) The corporation keep financial and statistical
4647	information as necessary to completely disclose the financial
4648	condition and operation of the project and as requested by the
4649	Office of Program Policy Analysis and Government Accountability,
4650	the Auditor General,and the department.
4651	(9) The corporation shall provide for an annual financial
4652	audit of its financial accounts and records by an independent
4653	certified public accountant. The annual audit report shall
4654	include a management letter in accordance with s. 11.45 and a
4655	detailed supplemental schedule of expenditures for each
4656	expenditure category. The annual audit report must be submitted
4657	to the board, the department, and the Office of Government
4658	AccountabilityAuditor Generalfor review.
4659	Section 127. Paragraph (j) of subsection (3) of section
4660	471.038, Florida Statutes, is amended to read:
4661	471.038 Florida Engineers Management Corporation.--
4662	(3) The Florida Engineers Management Corporation is
4663	created to provide administrative, investigative, and
4664	prosecutorial services to the board in accordance with the
4665	provisions of chapter 455 and this chapter. The management
4666	corporation may hire staff as necessary to carry out its
4667	functions. Such staff are not public employees for the purposes
4668	of chapter 110 or chapter 112, except that the board of
4669	directors and the staff are subject to the provisions of s.
4670	112.061. The provisions of s. 768.28 apply to the management
4671	corporation, which is deemed to be a corporation primarily
4672	acting as an instrumentality of the state, but which is not an
4673	agency within the meaning of s. 20.03(11). The management
4674	corporation shall:
4675	(j) Provide for an annual financial audit of its financial
4676	accounts and records by an independent certified public
4677	accountant. The annual audit report shall include a management
4678	letter in accordance with s. 11.45 and a detailed supplemental
4679	schedule of expenditures for each expenditure category. The
4680	annual audit report must be submitted to the board, the
4681	department, and the Office of Government AccountabilityAuditor
4682	Generalfor review.
4683	Section 128. Subsection (4) of section 527.22, Florida
4684	Statutes, is amended to read:
4685	527.22 Florida Propane Gas Education, Safety, and Research
4686	Council established; membership; duties and responsibilities.--
4687	(4) The council shall keep minutes, accounting records,
4688	and other records as necessary to clearly reflect all of the
4689	acts and transactions of the council and regularly report such
4690	information to the commissioner, along with such other
4691	information as the commissioner requires. All records of the
4692	council shall be kept on file with the department, and these
4693	records and other documents about matters within the
4694	jurisdiction of the council shall be subject to the review and
4695	inspection of the department's Inspector General, the Office of
4696	Government AccountabilityAuditor General, and the members of
4697	the council, or other interested parties upon request. All
4698	records of the council are subject to the provisions of s.
4699	119.07.
4700	Section 129. Paragraph (c) of subsection (2) of section
4701	550.125, Florida Statutes, is amended to read:
4702	550.125 Uniform reporting system; bond requirement.--
4703	(2)
4704	(c) The Auditor General and the Office of Program Policy
4705	Analysis and Government Accountability may, pursuant to the
4706	direction of the Auditor Generaltheir own authorityor at the
4707	direction of the Legislative Auditing Committee, audit, examine,
4708	and check the books and records of any permitholder. These audit
4709	reports shall become part of, and be maintained in, the division
4710	files.
4711	Section 130. Paragraph (d) of subsection (10) of section
4712	601.15, Florida Statutes, is amended to read:
4713	601.15 Advertising campaign; methods of conducting; excise
4714	tax; emergency reserve fund; citrus research.--
4715	(10) The powers and duties of the Department of Citrus
4716	include the following:
4717	(d) To keep books, records, and accounts of all of its
4718	activities, which books, records, and accounts shall be open to
4719	inspection, audit, and examination by the Auditor General and
4720	the Office of Program Policy Analysis andGovernment
4721	Accountability.
4722	Section 131. Subsection (2) of section 616.263, Florida
4723	Statutes, is amended to read:
4724	616.263 Annual reports of authority.--
4725	(2) The authority shall at all times maintain proper
4726	accounting systems and procedures and shall be subject to audit
4727	by the Office of Government AccountabilityAuditor General.
4728	Section 132. Subsection (5) of section 744.708, Florida
4729	Statutes, is amended to read:
4730	744.708 Reports and standards.--
4731	(5) An independent audit by a qualified certified public
4732	accountant shall be performed at least every 2 years. The audit
4733	should include an investigation into the practices of the office
4734	for managing the person and property of the wards. A copy of the
4735	report shall be submitted to the Statewide Public Guardianship
4736	Office. In addition, the office of public guardian shall be
4737	subject to audits or examinations by the Auditor General and the
4738	Office of Program Policy Analysis andGovernment Accountability
4739	pursuant to law.
4740	Section 133. Subsection (3) of section 943.25, Florida
4741	Statutes, is amended to read:
4742	943.25 Criminal justice trust funds; source of funds; use
4743	of funds.--
4744	(3) The Office of Government AccountabilityAuditor
4745	General is directed in itsher or hisaudit of courts to
4746	ascertain that such assessments have been collected and remitted
4747	and shall report to the Legislature. All such records of the
4748	courts shall be open for itsher or his inspection. The Office
4749	of Government AccountabilityAuditor Generalis further directed
4750	to conduct audits of the expenditures of the trust funds and to
4751	report to the Legislature. Such audits shall be conducted in
4752	accordance with s. 11.45.
4753	Section 134. Paragraph (a) of subsection (1) of section
4754	944.105, Florida Statutes, is amended to read:
4755	944.105 Contractual arrangements with private entities for
4756	operation and maintenance of correctional facilities and
4757	supervision of inmates.--
4758	(1) The Department of Corrections is authorized to enter
4759	into contracts with private vendors for the provision of the
4760	operation and maintenance of correctional facilities and the
4761	supervision of inmates. However, no such contract shall be
4762	entered into or renewed unless:
4763	(a) The contract offers a substantial savings to the
4764	department, as determined by the department. In determining the
4765	cost savings, the department, after consultation with the Office
4766	of Government AccountabilityAuditor General, shall calculate
4767	all the cost components that contribute to the inmate per diem,
4768	including all administrative costs associated with central and
4769	regional office administration. Services which are provided to
4770	the department by other government agencies without any direct
4771	cost to the department shall be assigned an equivalent cost and
4772	included in the per diem. The private firm shall be assessed the
4773	total annual cost to the state of monitoring the contract;
4774	Section 135. Paragraph (c) of subsection (2) of section
4775	944.512, Florida Statutes, is amended to read:
4776	944.512 State lien on proceeds from literary or other type
4777	of account of crime for which convicted.--
4778	(2) The proceeds of such account shall be distributed in
4779	the following order:
4780	(c) After payments have been made pursuant to paragraph
4781	(a) or paragraph (b), an amount equal to pay all court costs in
4782	the prosecution of the convicted felon, which shall include, but
4783	not be limited to, jury fees and expenses, court reporter fees,
4784	and reasonable per diem for the prosecuting attorneys for the
4785	state, shall go to the General Revenue Fund. Additional costs
4786	shall be assessed for the computed per capita cost of
4787	imprisonment or supervision by the state or county correctional
4788	system. Such costs shall be determined and certified by the
4789	prosecuting attorney and the imprisoning entity and subject to
4790	review by the Office of Government AccountabilityAuditor
4791	General.
4792	Section 136. Subsections (3) and (5) of section 944.719,
4793	Florida Statutes, are amended to read:
4794	944.719 Adoption of rules, monitoring, and reporting.--
4795	(3) The private vendor shall provide a work area at the
4796	private correctional facility for use by the contract monitor
4797	appointed by the department and shall provide the monitor with
4798	access to all data, reports, and other materials that the
4799	monitor,and the Auditor General, and the Office of Program
4800	Policy Analysis and Government Accountability determine are
4801	necessary to carry out monitoring and auditing responsibilities.
4802	(5) The Office of Program Policy Analysis andGovernment
4803	Accountability shall conduct a performance audit, including a
4804	review of the annual financial audit of the private entity and
4805	shall deliver a report to the Legislature by February 1 of the
4806	third year following any contract awarded by the department for
4807	the operation of a correctional facility by a private vendor.
4808	(a) The report shall determine the reasonableness of the
4809	cost analysis procedures used by the department for comparing
4810	services provided under the contract and for comparing the
4811	quality of the services provided under the contract with the
4812	costs and quality of similar services provided by the
4813	department.
4814	(b) In preparing the report, the office shall consider, in
4815	addition to other factors it determines are significant:
4816	1. The extent to which the private vendor and the
4817	department have complied with the terms of the contract and ss.
4818	944.710-944.719.
4819	2. The wages and benefits that are provided to the staff
4820	of the private correctional facility as compared to wages and
4821	benefits provided to employees of the department performing
4822	comparable tasks.
4823	Section 137. Subsections (1) and (3) of section 946.516,
4824	Florida Statutes, are amended to read:
4825	946.516 Corporation status report and annual financial
4826	audit report.--
4827	(1) The corporation shall submit to the Governor and the
4828	Legislature, on or before July 1 of each year, a report on the
4829	status of the correctional work programs, including, but not
4830	limited to, the proposed use of the profits from such programs,
4831	a breakdown of the amount of noninmate labor used, work
4832	subcontracted to other vendors, use of consultants, finished
4833	goods purchased for resale, and the number of inmates working in
4834	the correctional work programs at the time of such report. In
4835	addition, the corporation shall submit to the department, the
4836	Governor, the Legislature, and the Office of Government
4837	AccountabilityAuditor Generalan annual financial audit report
4838	and such other information as may be requested by the
4839	Legislature, together with recommendations relating to
4840	provisions for reasonable tax incentives to private enterprises
4841	which employ inmates, parolees, or former inmates who have
4842	participated in correctional work programs.
4843	(3) The corporation shall have an annual financial audit
4844	of its accounts and records by an independent certified public
4845	accountant retained by it and paid from its funds. The Auditor
4846	General or the director of the Office of Program Policy Analysis
4847	and Government Accountability may, pursuant to his or her own
4848	authority or at the direction of the Joint Legislative Auditing
4849	Committee, conduct an audit of the corporation.
4850	Section 138. Subsection (3) of section 948.15, Florida
4851	Statutes, is amended to read:
4852	948.15 Misdemeanor probation services.--
4853	(3) Any private entity providing services for the
4854	supervision of misdemeanor probationers must contract with the
4855	county in which the services are to be rendered. In a county
4856	with a population of less than 70,000, the county court judge,
4857	or the administrative judge of the county court in a county that
4858	has more than one county court judge, must approve the contract.
4859	Terms of the contract must state, but are not limited to:
4860	(a) The extent of the services to be rendered by the
4861	entity providing supervision or rehabilitation.
4862	(b) Staff qualifications and criminal record checks of
4863	staff in accordance with essential standards established by the
4864	American Correctional Association as of January 1, 1991.
4865	(c) Staffing levels.
4866	(d) The number of face-to-face contacts with the offender.
4867	(e) Procedures for handling the collection of all offender
4868	fees and restitution.
4869	(f) Procedures for handling indigent offenders which
4870	ensure placement irrespective of ability to pay.
4871	(g) Circumstances under which revocation of an offender's
4872	probation may be recommended.
4873	(h) Reporting and recordkeeping requirements.
4874	(i) Default and contract termination procedures.
4875	(j) Procedures that aid offenders with job assistance.
4876
4877	In addition, the entity shall supply the chief judge's office
4878	with a quarterly report summarizing the number of offenders
4879	supervised by the private entity, payment of the required
4880	contribution under supervision or rehabilitation, and the number
4881	of offenders for whom supervision or rehabilitation will be
4882	terminated. All records of the entity must be open to inspection
4883	upon the request of the county, the court, the Auditor General,
4884	the Office of Program Policy Analysis andGovernment
4885	Accountability, or agents thereof.
4886	Section 139. Paragraph (a) of subsection (5) of section
4887	957.07, Florida Statutes, is amended to read:
4888	957.07 Cost-saving requirements.--
4889	(5)(a) By February 1, 2002, and each year thereafter, the
4890	Prison Per-Diem Workgroup shall develop consensus per diem rates
4891	to be used when determining per diem rates of privately operated
4892	prisons. The Office of Program Policy Analysis andGovernment
4893	Accountability, the Office of the Auditor General,and the
4894	staffs of the appropriations committees of both the Senate and
4895	the House of Representatives are the principals of the
4896	workgroup. The workgroup may consult with other experts to
4897	assist in the development of the consensus per diem rates. All
4898	meetings of the workgroup shall be open to the public as
4899	provided in chapter 286.
4900	Section 140. Section 957.11, Florida Statutes, is amended
4901	to read:
4902	957.11 Evaluation of costs and benefits of contracts.--The
4903	Office of Program Policy Analysis and Government Accountability
4904	may conduct an evaluationshall develop and implement an
4905	evaluation of the costs and benefitsof each contract entered
4906	into under this chapter. This evaluation must include a
4907	comparison of the costs and benefits of constructing and
4908	operating prisons by the state versus by private contractors.
4909	The Office ofProgram Policy Analysis and Government
4910	Accountability shall also evaluate the performance of the
4911	private contractor at the end of the term of each management
4912	contract and make recommendations to the Speaker of the House of
4913	Representatives and the President of the Senate on whether to
4914	continue the contract.
4915	Section 141. Paragraph (a) of subsection (1) of section
4916	985.31, Florida Statutes, is amended to read:
4917	985.31 Serious or habitual juvenile offender.--
4918	(1) ASSESSMENT AND TREATMENT SERVICES.--Pursuant to the
4919	provisions of this chapter and the establishment of appropriate
4920	program guidelines and standards, contractual instruments, which
4921	shall include safeguards of all constitutional rights, shall be
4922	developed as follows:
4923	(a) The department shall provide for:
4924	1. The oversight of implementation of assessment and
4925	treatment approaches.
4926	2. The identification and prequalification of appropriate
4927	individuals or not-for-profit organizations, including minority
4928	individuals or organizations when possible, to provide
4929	assessment and treatment services to serious or habitual
4930	delinquent children.
4931	3. The monitoring and evaluation of assessment and
4932	treatment services for compliance with the provisions of this
4933	chapter and all applicable rules and guidelines pursuant
4934	thereto.
4935	4. The development of an annual report on the performance
4936	of assessment and treatment to be presented to the Governor, the
4937	Attorney General, the President of the Senate, the Speaker of
4938	the House of Representatives, and the Office of Government
4939	AccountabilityAuditor Generalno later than January 1 of each
4940	year.
4941	Section 142. Paragraph (a) of subsection (1) of section
4942	985.311, Florida Statutes, is amended to read:
4943	985.311 Intensive residential treatment program for
4944	offenders less than 13 years of age.--
4945	(1) ASSESSMENT AND TREATMENT SERVICES.--Pursuant to the
4946	provisions of this chapter and the establishment of appropriate
4947	program guidelines and standards, contractual instruments, which
4948	shall include safeguards of all constitutional rights, shall be
4949	developed for intensive residential treatment programs for
4950	offenders less than 13 years of age as follows:
4951	(a) The department shall provide for:
4952	1. The oversight of implementation of assessment and
4953	treatment approaches.
4954	2. The identification and prequalification of appropriate
4955	individuals or not-for-profit organizations, including minority
4956	individuals or organizations when possible, to provide
4957	assessment and treatment services to intensive offenders less
4958	than 13 years of age.
4959	3. The monitoring and evaluation of assessment and
4960	treatment services for compliance with the provisions of this
4961	chapter and all applicable rules and guidelines pursuant
4962	thereto.
4963	4. The development of an annual report on the performance
4964	of assessment and treatment to be presented to the Governor, the
4965	Attorney General, the President of the Senate, the Speaker of
4966	the House of Representatives, the Auditor General, and the
4967	Office of Program Policy Analysis andGovernment Accountability
4968	no later than January 1 of each year.
4969	Section 143. Paragraph (d) of subsection (4) of section
4970	985.412, Florida Statutes, is amended to read:
4971	985.412 Quality assurance and cost-effectiveness.--
4972	(4)
4973	(d) In collaboration with the Office of Economic and
4974	Demographic Research, and contract service providers, the
4975	department shall develop a work plan to refine the cost-
4976	effectiveness model so that the model is consistent with the
4977	performance-based program budgeting measures approved by the
4978	Legislature to the extent the department deems appropriate. The
4979	department shall notify the Office of Program Policy Analysis
4980	andGovernment Accountability of any meetings to refine the
4981	model.
4982	Section 144. Subsection (3) of section 985.416, Florida
4983	Statutes, is amended to read:
4984	985.416 Innovation zones.--The department shall encourage
4985	each of the juvenile justice circuit boards to propose at least
4986	one innovation zone within the circuit for the purpose of
4987	implementing any experimental, pilot, or demonstration project
4988	that furthers the legislatively established goals of the
4989	department. An innovation zone is a defined geographic area such
4990	as a circuit, commitment region, county, municipality, service
4991	delivery area, school campus, or neighborhood providing a
4992	laboratory for the research, development, and testing of the
4993	applicability and efficacy of model programs, policy options,
4994	and new technologies for the department.
4995	(3) Before implementing an innovation zone under this
4996	subsection, the secretary shall, in conjunction with the Office
4997	of Program Policy Analysis andGovernment Accountability,
4998	develop measurable and valid objectives for such zone within a
4999	negotiated reasonable period of time. Moneys designated for an
5000	innovation zone in one operating circuit may not be used to fund
5001	an innovation zone in another operating circuit.
5002	Section 145. Subsection (4) of section 1001.24, Florida
5003	Statutes, is amended to read:
5004	1001.24 Direct-support organization; use of property;
5005	board of directors; audit.--
5006	(4) ANNUAL AUDIT.--Each direct-support organization shall
5007	provide for an annual financial audit in accordance with s.
5008	215.981. The identity of donors who desire to remain anonymous
5009	shall be protected, and that anonymity shall be maintained in
5010	the auditor's report. All records of the organization other than
5011	the auditor's report, management letter, and any supplemental
5012	data requested by the Auditor General and the Office of Program
5013	Policy Analysis andGovernment Accountability shall be
5014	confidential and exempt from the provisions of s. 119.07(1).
5015	Section 146. Subsection (4) of section 1001.453, Florida
5016	Statutes, is amended to read:
5017	1001.453 Direct-support organization; use of property;
5018	board of directors; audit.--
5019	(4) ANNUAL AUDIT.--Each direct-support organization with
5020	more than $100,000 in expenditures or expenses shall provide for
5021	an annual financial audit of its financial statements in order
5022	to express an opinion on the fairness with which they are
5023	presented in conformance with generally accepted accounting
5024	principles. The audit isaccounts and records,to be conducted
5025	by an independent certified public accountant in accordance with
5026	rules adopted by the Office of Government AccountabilityAuditor
5027	Generalpursuant to s. 11.45(8) and the Commissioner of
5028	Education. The annual audit report shall be submitted within 9
5029	months after the fiscal year's end to the district school board
5030	and the Office of Government AccountabilityAuditor General. The
5031	Commissioner of Education, the Auditor General,and the Office
5032	of Program Policy Analysis andGovernment Accountability have
5033	the authority to require and receive from the organization or
5034	the district auditor any records relative to the operation of
5035	the organization. The identity of donors and all information
5036	identifying donors and prospective donors are confidential and
5037	exempt from the provisions of s. 119.07(1), and that anonymity
5038	shall be maintained in the auditor's report. All other records
5039	and information shall be considered public records for the
5040	purposes of chapter 119.
5041	Section 147. Paragraph (d) of subsection (3) of section
5042	1002.22, Florida Statutes, is amended to read:
5043	1002.22 Student records and reports; rights of parents and
5044	students; notification; penalty.--
5045	(3) RIGHTS OF PARENT OR STUDENT.--The parent of any
5046	student who attends or has attended any public school, area
5047	technical center, or public postsecondary educational
5048	institution shall have the following rights with respect to any
5049	records or reports created, maintained, and used by any public
5050	educational institution in the state. However, whenever a
5051	student has attained 18 years of age, or is attending a
5052	postsecondary educational institution, the permission or consent
5053	required of, and the rights accorded to, the parents of the
5054	student shall thereafter be required of and accorded to the
5055	student only, unless the student is a dependent student of such
5056	parents as defined in 26 U.S.C. s. 152 (s. 152 of the Internal
5057	Revenue Code of 1954). The State Board of Education shall adopt
5058	rules whereby parents or students may exercise these rights:
5059	(d) Right of privacy.--Every student shall have a right of
5060	privacy with respect to the educational records kept on him or
5061	her. Personally identifiable records or reports of a student,
5062	and any personal information contained therein, are confidential
5063	and exempt from the provisions of s. 119.07(1). No state or
5064	local educational agency, board, public school, technical
5065	center, or public postsecondary educational institution shall
5066	permit the release of such records, reports, or information
5067	without the written consent of the student's parent, or of the
5068	student himself or herself if he or she is qualified as provided
5069	in this subsection, to any individual, agency, or organization.
5070	However, personally identifiable records or reports of a student
5071	may be released to the following persons or organizations
5072	without the consent of the student or the student's parent:
5073	1. Officials of schools, school systems, technical
5074	centers, or public postsecondary educational institutions in
5075	which the student seeks or intends to enroll; and a copy of such
5076	records or reports shall be furnished to the parent or student
5077	upon request.
5078	2. Other school officials, including teachers
5079	within the educational institution or agency, who have
5080	legitimate educational interests in the information contained in
5081	the records.
5082	3. The United States Secretary of Education, the Director
5083	of the National Institute of Education, the Assistant Secretary
5084	for Education, the Comptroller General of the United States, or
5085	state or local educational authorities who are authorized to
5086	receive such information subject to the conditions set forth in
5087	applicable federal statutes and regulations of the United States
5088	Department of Education, or in applicable state statutes and
5089	rules of the State Board of Education.
5090	4. Other school officials, in connection with a student's
5091	application for or receipt of financial aid.
5092	5. Individuals or organizations conducting studies for or
5093	on behalf of an institution or a board of education for the
5094	purpose of developing, validating, or administering predictive
5095	tests, administering student aid programs, or improving
5096	instruction, if such studies are conducted in such a manner as
5097	will not permit the personal identification of students and
5098	their parents by persons other than representatives of such
5099	organizations and if such information will be destroyed when no
5100	longer needed for the purpose of conducting such studies.
5101	6. Accrediting organizations, in order to carry out their
5102	accrediting functions.
5103	7. School readiness coalitions and the Florida Partnership
5104	for School Readiness in order to carry out their assigned
5105	duties.
5106	8. For use as evidence in student expulsion hearings
5107	conducted by a district school board pursuant to the provisions
5108	of chapter 120.
5109	9. Appropriate parties in connection with an emergency, if
5110	knowledge of the information in the student's educational
5111	records is necessary to protect the health or safety of the
5112	student or other individuals.
5113	10. The Auditor General and the Office of Program Policy
5114	Analysis and Government Accountability in connection with its
5115	theirofficial functions; however, except when the collection of
5116	personally identifiable information is specifically authorized
5117	by law, any data collected by the Auditor General and theOffice
5118	of Program Policy Analysis andGovernment Accountability is
5119	confidential and exempt from the provisions of s. 119.07(1) and
5120	shall be protected in such a way as will not permit the personal
5121	identification of students and their parents by other than the
5122	Auditor General, the Office of Program Policy Analysis and
5123	Government Accountability, and itstheirstaff, and such
5124	personally identifiable data shall be destroyed when no longer
5125	needed for the Auditor General's and the Office of Program
5126	Policy Analysis andGovernment Accountability's official use.
5127	11.a. A court of competent jurisdiction in compliance with
5128	an order of that court or the attorney of record pursuant to a
5129	lawfully issued subpoena, upon the condition that the student
5130	and the student's parent are notified of the order or subpoena
5131	in advance of compliance therewith by the educational
5132	institution or agency.
5133	b. A person or entity pursuant to a court of competent
5134	jurisdiction in compliance with an order of that court or the
5135	attorney of record pursuant to a lawfully issued subpoena, upon
5136	the condition that the student, or his or her parent if the
5137	student is either a minor and not attending a postsecondary
5138	educational institution or a dependent of such parent as defined
5139	in 26 U.S.C. s. 152 (s. 152 of the Internal Revenue Code of
5140	1954), is notified of the order or subpoena in advance of
5141	compliance therewith by the educational institution or agency.
5142	12. Credit bureaus, in connection with an agreement for
5143	financial aid that the student has executed, provided that such
5144	information may be disclosed only to the extent necessary to
5145	enforce the terms or conditions of the financial aid agreement.
5146	Credit bureaus shall not release any information obtained
5147	pursuant to this paragraph to any person.
5148	13. Parties to an interagency agreement among the
5149	Department of Juvenile Justice, school and law enforcement
5150	authorities, and other signatory agencies for the purpose of
5151	reducing juvenile crime and especially motor vehicle theft by
5152	promoting cooperation and collaboration, and the sharing of
5153	appropriate information in a joint effort to improve school
5154	safety, to reduce truancy and in-school and out-of-school
5155	suspensions, and to support alternatives to in-school and out-
5156	of-school suspensions and expulsions that provide structured and
5157	well-supervised educational programs supplemented by a
5158	coordinated overlay of other appropriate services designed to
5159	correct behaviors that lead to truancy, suspensions, and
5160	expulsions, and that support students in successfully completing
5161	their education. Information provided in furtherance of such
5162	interagency agreements is intended solely for use in determining
5163	the appropriate programs and services for each juvenile or the
5164	juvenile's family, or for coordinating the delivery of such
5165	programs and services, and as such is inadmissible in any court
5166	proceedings prior to a dispositional hearing unless written
5167	consent is provided by a parent or other responsible adult on
5168	behalf of the juvenile.
5169
5170	This paragraph does not prohibit any educational institution
5171	from publishing and releasing to the general public directory
5172	information relating to a student if the institution elects to
5173	do so. However, no educational institution shall release, to any
5174	individual, agency, or organization that is not listed in
5175	subparagraphs 1.-13., directory information relating to the
5176	student body in general or a portion thereof unless it is
5177	normally published for the purpose of release to the public in
5178	general. Any educational institution making directory
5179	information public shall give public notice of the categories of
5180	information that it has designated as directory information with
5181	respect to all students attending the institution and shall
5182	allow a reasonable period of time after such notice has been
5183	given for a parent or student to inform the institution in
5184	writing that any or all of the information designated should not
5185	be released.
5186	Section 148. Subsections (4) through (9) of section
5187	1002.36, Florida Statutes, are renumbered as subsections (3)
5188	through (8), respectively, and present subsection (3) of said
5189	section is amended to read:
5190	1002.36 Florida School for the Deaf and the Blind.--
5191	(3) AUDITS.--The Auditor General shall audit the Florida
5192	School for the Deaf and the Blind as provided in chapter 11.
5193	Section 149. Paragraph (d) of subsection (5) of section
5194	1002.37, Florida Statutes, is amended to read:
5195	1002.37 The Florida Virtual School.--
5196	(5) The board of trustees shall annually submit to the
5197	Governor, the Legislature, the Commissioner of Education, and
5198	the State Board of Education a complete and detailed report
5199	setting forth:
5200	(d) A copy of an annual financial audit of the accounts
5201	and records of the Florida Virtual School, conducted by an
5202	independent certified public accountant and performed in
5203	accordance with rules adopted by the Office of Government
5204	AccountabilityAuditor General.
5205	Section 150. Subsection (5) of section 1004.28, Florida
5206	Statutes, is amended to read:
5207	1004.28 Direct-support organizations; use of property;
5208	board of directors; activities; audit; facilities.--
5209	(5) ANNUAL AUDIT.--Each direct-support organization shall
5210	provide for an annual financial audit of its financial
5211	statements in order to express an opinion on the fairness with
5212	which they are presented in conformance with generally accepted
5213	accounting principles. The audit isaccounts and recordsto be
5214	conducted by an independent certified public accountant in
5215	accordance with rules adopted by the Office of Government
5216	AccountabilityAuditor Generalpursuant to s. 11.45(8) and by
5217	the university board of trustees. The annual audit report shall
5218	be submitted, within 9 months after the end of the fiscal year,
5219	to the Office of Government AccountabilityAuditor Generaland
5220	the State Board of Education for review. The State Board of
5221	Education, the university board of trustees, the Auditor
5222	General, and the Office of Program Policy Analysis and
5223	Government Accountability shall have the authority to require
5224	and receive from the organization or from its independent
5225	auditor any records relative to the operation of the
5226	organization. The identity of donors who desire to remain
5227	anonymous shall be protected, and that anonymity shall be
5228	maintained in the auditor's report. All records of the
5229	organization other than the auditor's report, management letter,
5230	and any supplemental data requested by the State Board of
5231	Education, the university board of trustees, the Auditor
5232	General, and the Office of Program Policy Analysis and
5233	Government Accountability shall be confidential and exempt from
5234	the provisions of s. 119.07(1).
5235	Section 151. Subsection (5) of section 1004.29, Florida
5236	Statutes, is amended to read:
5237	1004.29 University health services support
5238	organizations.--
5239	(5) Each university health services support organization
5240	shall provide for an annual financial audit in accordance with
5241	s. 1004.28(5). The auditor's report, management letter, and any
5242	supplemental data requested by the State Board of Education, the
5243	university board of trustees, and the Office of Government
5244	AccountabilityAuditor Generalshall be considered public
5245	records, pursuant to s. 119.07.
5246	Section 152. Paragraph (d) of subsection (2) and paragraph
5247	(b) of subsection (8) of section 1004.43, Florida Statutes, are
5248	amended to read:
5249	1004.43 H. Lee Moffitt Cancer Center and Research
5250	Institute.--There is established the H. Lee Moffitt Cancer
5251	Center and Research Institute at the University of South
5252	Florida.
5253	(2) The State Board of Education shall provide in the
5254	agreement with the not-for-profit corporation for the following:
5255	(d) Preparation of an annual financial audit of the not-
5256	for-profit corporation's accounts and records and the accounts
5257	and records of any subsidiaries to be conducted by an
5258	independent certified public accountant. The annual audit report
5259	shall include a management letter, as defined in s. 11.45, and
5260	shall be submitted to the Office of Government Accountability
5261	Auditor Generaland the State Board of Education. The State
5262	Board of Education, the Auditor General, and the Office of
5263	Program Policy Analysis andGovernment Accountability shall have
5264	the authority to require and receive from the not-for-profit
5265	corporation and any subsidiaries or from their independent
5266	auditor any detail or supplemental data relative to the
5267	operation of the not-for-profit corporation or subsidiary.
5268	(8)
5269	(b) Proprietary confidential business information is
5270	confidential and exempt from the provisions of s. 119.07(1) and
5271	s. 24(a), Art. I of the State Constitution. However, the Auditor
5272	General, the Office of Program Policy Analysis andGovernment
5273	Accountability,and the State Board of Education, pursuant to
5274	their oversight and auditing functions, must be given access to
5275	all proprietary confidential business information upon request
5276	and without subpoena and must maintain the confidentiality of
5277	information so received. As used in this paragraph, the term
5278	“proprietary confidential business information” means
5279	information, regardless of its form or characteristics, which is
5280	owned or controlled by the not-for-profit corporation or its
5281	subsidiaries; is intended to be and is treated by the not-for-
5282	profit corporation or its subsidiaries as private and the
5283	disclosure of which would harm the business operations of the
5284	not-for-profit corporation or its subsidiaries; has not been
5285	intentionally disclosed by the corporation or its subsidiaries
5286	unless pursuant to law, an order of a court or administrative
5287	body, a legislative proceeding pursuant to s. 5, Art. III of the
5288	State Constitution, or a private agreement that provides that
5289	the information may be released to the public; and which is
5290	information concerning:
5291	1. Internal auditing controls and reports of internal
5292	auditors;
5293	2. Matters reasonably encompassed in privileged attorney-
5294	client communications;
5295	3. Contracts for managed-care arrangements, including
5296	preferred provider organization contracts, health maintenance
5297	organization contracts, and exclusive provider organization
5298	contracts, and any documents directly relating to the
5299	negotiation, performance, and implementation of any such
5300	contracts for managed-care arrangements;
5301	4. Bids or other contractual data, banking records, and
5302	credit agreements the disclosure of which would impair the
5303	efforts of the not-for-profit corporation or its subsidiaries to
5304	contract for goods or services on favorable terms;
5305	5. Information relating to private contractual data, the
5306	disclosure of which would impair the competitive interest of the
5307	provider of the information;
5308	6. Corporate officer and employee personnel information;
5309	7. Information relating to the proceedings and records of
5310	credentialing panels and committees and of the governing board
5311	of the not-for-profit corporation or its subsidiaries relating
5312	to credentialing;
5313	8. Minutes of meetings of the governing board of the not-
5314	for-profit corporation and its subsidiaries, except minutes of
5315	meetings open to the public pursuant to subsection (9);
5316	9. Information that reveals plans for marketing services
5317	that the corporation or its subsidiaries reasonably expect to be
5318	provided by competitors;
5319	10. Trade secrets as defined in s. 688.002, including
5320	reimbursement methodologies or rates; or
5321	11. The identity of donors or prospective donors of
5322	property who wish to remain anonymous or any information
5323	identifying such donors or prospective donors. The anonymity of
5324	these donors or prospective donors must be maintained in the
5325	auditor's report.
5326
5327	As used in this paragraph, the term “managed care” means systems
5328	or techniques generally used by third-party payors or their
5329	agents to affect access to and control payment for health care
5330	services. Managed-care techniques most often include one or more
5331	of the following: prior, concurrent, and retrospective review of
5332	the medical necessity and appropriateness of services or site of
5333	services; contracts with selected health care providers;
5334	financial incentives or disincentives related to the use of
5335	specific providers, services, or service sites; controlled
5336	access to and coordination of services by a case manager; and
5337	payor efforts to identify treatment alternatives and modify
5338	benefit restrictions for high-cost patient care.
5339	Section 153. Paragraph (d) of subsection (3) of section
5340	1004.445, Florida Statutes, is amended to read:
5341	1004.445 Florida Alzheimer's Center and Research
5342	Institute.--
5343	(3) The State Board of Education shall provide in the
5344	agreement with the not-for-profit corporation for the following:
5345	(d) Preparation of an annual postaudit of the not-for-
5346	profit corporation's financial accounts and the financial
5347	accounts of any subsidiaries to be conducted by an independent
5348	certified public accountant. The annual audit report shall
5349	include management letters and shall be submitted to the Office
5350	of Government AccountabilityAuditor Generaland the State Board
5351	of Education for review. The State Board of Education, the
5352	Auditor General, and the Office of Program Policy Analysis and
5353	Government Accountability shall have the authority to require
5354	and receive from the not-for-profit corporation and any
5355	subsidiaries, or from their independent auditor, any detail or
5356	supplemental data relative to the operation of the not-for-
5357	profit corporation or subsidiary.
5358	Section 154. Subsection (2) of section 1004.58, Florida
5359	Statutes, is amended to read:
5360	1004.58 Leadership Board for Applied Research and Public
5361	Service.--
5362	(2) Membership of the board shall be:
5363	(a) The Commissioner of Education, or the commissioner's
5364	designee, who shall serve as chair.
5365	(b) The director of the Office of Planning and Budgeting
5366	of the Executive Office of the Governor.
5367	(c) The secretary of the Department of Management
5368	Services.
5369	(d) The director of Economic and Demographic Research.
5370	(e) The director of the Office of Program Policy Analysis
5371	and Government Accountability.
5372	(e)(f) The President of the Florida League of Cities.
5373	(f)(g)The President for the Florida Association of
5374	Counties.
5375	(g)(h)The President of the Florida School Board
5376	Association.
5377	(h)(i)Five additional university president members,
5378	designated by the commissioner, to rotate annually.
5379	Section 155. Subsection (6) of section 1004.70, Florida
5380	Statutes, is amended to read:
5381	1004.70 Community college direct-support organizations.--
5382	(6) ANNUAL AUDIT.--Each direct-support organization shall
5383	provide for an annual financial audit of its financial
5384	statements in order to express an opinion on the fairness with
5385	which they are presented in conformance with generally accepted
5386	accounting principles. The audit is to be conducted by an
5387	independent certified public accountantin accordance with rules
5388	adopted by the Office of Governmental AccountabilityAuditor
5389	Generalpursuant to s. 11.45(8). The annual audit report must be
5390	submitted, within 9 months after the end of the fiscal year, to
5391	the Office of Government AccountabilityAuditor General, the
5392	State Board of Education, and the board of trustees for review.
5393	The board of trustees, the Auditor General, and the Office of
5394	Program Policy Analysis andGovernment Accountability may
5395	require and receive from the organization or from its
5396	independent auditor any detail or supplemental data relative to
5397	the operation of the organization. The identity of donors who
5398	desire to remain anonymous shall be protected, and that
5399	anonymity shall be maintained in the auditor's report. All
5400	records of the organization, other than the auditor's report,
5401	any information necessary for the auditor's report, any
5402	information related to the expenditure of funds, and any
5403	supplemental data requested by the board of trustees, the
5404	Auditor General, and the Office of Program Policy Analysis and
5405	Government Accountability, shall be confidential and exempt from
5406	the provisions of s. 119.07(1).
5407	Section 156. Subsection (5) of section 1004.78, Florida
5408	Statutes, is amended to read:
5409	1004.78 Technology transfer centers at community
5410	colleges.--
5411	(5) A technology transfer center shall be financed from
5412	the Academic Improvement Program or from moneys of a community
5413	college which are on deposit or received for use in the
5414	activities conducted in the center. Such moneys shall be
5415	deposited by the community college in a permanent technology
5416	transfer fund in a depository or depositories approved for the
5417	deposit of state funds and shall be accounted for and disbursed
5418	subject to audit by the Office of Government Accountability
5419	Auditor General.
5420	Section 157. Subsection (7) of section 1005.37, Florida
5421	Statutes, is amended to read:
5422	1005.37 Student Protection Fund.--
5423	(7) The Student Protection Fund must be actuarially sound,
5424	periodically audited by the Office of Government Accountability
5425	Auditor General in connection with itshis or heraudit of the
5426	Department of Education, and reviewed to determine if additional
5427	fees must be charged to schools eligible to participate in the
5428	fund.
5429	Section 158. Subsection (6) of section 1006.07, Florida
5430	Statutes, is amended to read:
5431	1006.07 District school board duties relating to student
5432	discipline and school safety.--The district school board shall
5433	provide for the proper accounting for all students, for the
5434	attendance and control of students at school, and for proper
5435	attention to health, safety, and other matters relating to the
5436	welfare of students, including:
5437	(6) SAFETY AND SECURITY BEST PRACTICES.--Use the Safety
5438	and Security Best Practices developed by the Office of Program
5439	Policy Analysis andGovernment Accountability to conduct a self-
5440	assessment of the school districts' current safety and security
5441	practices. Based on these self-assessment findings, the district
5442	school superintendent shall provide recommendations to the
5443	district school board which identify strategies and activities
5444	that the district school board should implement in order to
5445	improve school safety and security. Annually each district
5446	school board must receive the self-assessment results at a
5447	publicly noticed district school board meeting to provide the
5448	public an opportunity to hear the district school board members
5449	discuss and take action on the report findings. Each district
5450	school superintendent shall report the self-assessment results
5451	and school board action to the commissioner within 30 days after
5452	the district school board meeting.
5453	Section 159. Section 1006.19, Florida Statutes, is amended
5454	to read:
5455	1006.19 Audit of records of nonprofit corporations and
5456	associations handling interscholastic activities.--
5457	(1) Each nonprofit association or corporation that
5458	operates for the purpose of supervising and controlling
5459	interscholastic activities of public high schools and whose
5460	membership is composed of duly certified representatives of
5461	public high schools, and whose rules and regulations are
5462	established by members thereof, shall have an annual financial
5463	audit of its accounts and records by an independent certified
5464	public accountant retained by it and paid from its funds. The
5465	accountant shall furnish a copy of the audit report to the
5466	Office of Government AccountabilityAuditor General.
5467	(2) Any such nonprofit association or corporation shall
5468	keep adequate and complete records of all moneys received by it,
5469	including the source and amount, and all moneys spent by it,
5470	including salaries, fees, expenses, travel allowances, and all
5471	other items of expense. All records of any such organization
5472	shall be open for inspection by the Office of Government
5473	AccountabilityAuditor General.
5474	Section 160. Section 1008.35, Florida Statutes, is amended
5475	to read:
5476	1008.35 Best financial management practices for school
5477	districts; standards; reviews; designation of school
5478	districts.--
5479	(1) The purpose of best financial management practices
5480	reviews is to improve Florida school district management and use
5481	of resources and to identify cost savings. The Office of Program
5482	Policy Analysis and Government Accountability is(OPPAGA) and
5483	the Office of the Auditor General aredirected to develop a
5484	system for reviewing the financial management practices of
5485	school districts. In this system, the Auditor General shall
5486	assist OPPAGA in examining district operations to determine
5487	whether they meet “best financial management practices.”
5488	(2) The best financial management practices adopted by the
5489	Commissioner of Education may be updated periodically after
5490	consultation with the Legislature, the Governor, the Department
5491	of Education, school districts, and the Office of Government
5492	AccountabilityAuditor General. The Office of Government
5493	AccountabilityOPPAGAshall submit to the Commissioner of
5494	Education for review and adoption proposed revisions to the best
5495	financial management practices adopted by the commissioner. The
5496	best financial management practices, at a minimum, must instill
5497	public confidence by addressing the school district's use of
5498	resources, identifying ways that the district could save funds,
5499	and improving districts' performance accountability systems,
5500	including public accountability. To achieve these objectives,
5501	best practices shall be developed for, but need not be limited
5502	to, the following areas:
5503	(a) Management structures.
5504	(b) Performance accountability.
5505	(c) Efficient delivery of educational services, including
5506	instructional materials.
5507	(d) Administrative and instructional technology.
5508	(e) Personnel systems and benefits management.
5509	(f) Facilities construction.
5510	(g) Facilities maintenance.
5511	(h) Student transportation.
5512	(i) Food service operations.
5513	(j) Cost control systems, including asset management, risk
5514	management, financial management, purchasing, internal auditing,
5515	and financial auditing.
5516
5517	In areas for which the commissioner has not adopted best
5518	practices, the Office of Government AccountabilityOPPAGAmay
5519	develop additional best financial management practices, with
5520	input from a broad range of stakeholders. The Office of
5521	Government AccountabilityOPPAGAshall present any additional
5522	best practices to the commissioner for review and adoption.
5523	Revised best financial management practices adopted by the
5524	commissioner must be used in the next year's scheduled school
5525	district reviews conducted according to this section.
5526	(3) The Office of Government AccountabilityOPPAGAshall
5527	contract with a private firm selected through a formal request
5528	for proposal process to perform the review, to the extent that
5529	funds are provided for this purpose in the General
5530	Appropriations Act each year. When sufficient funds are not
5531	provided to contract for all the scheduled best financial
5532	management practices reviews, the Office of Government
5533	AccountabilityOPPAGAshall conduct the remaining reviews
5534	scheduled for that year, except as otherwise provided in this
5535	act. At least one member of the private firm review team shall
5536	have expertise in school district finance. The scope of the
5537	review shall focus on the best practices adopted by the
5538	Commissioner of Education, pursuant to subsection (2). The
5539	Office of Government AccountabilityOPPAGAmay include
5540	additional items in the scope of the review after seeking input
5541	from the school district and the Department of Education.
5542	(4) The Office of Government AccountabilityOPPAGAshall
5543	consult with the Commissioner of Education throughout the best
5544	practices review process to ensure that the technical expertise
5545	of the Department of Education benefits the review process and
5546	supports the school districts before, during, and after the
5547	review.
5548	(5) It is the intent of the Legislature that each school
5549	district shall be subject to a best financial management
5550	practices review. The Legislature also intends that all school
5551	districts shall be reviewed on a continuing 5-year cycle, as
5552	follows, unless specified otherwise in the General
5553	Appropriations Act, or as provided in this section:
5554	(a) Year 1: Hillsborough, Sarasota, Collier, Okaloosa,
5555	Alachua, St. Lucie, Santa Rosa, Hernando, Indian River, Monroe,
5556	Osceola, and Bradford.
5557	(b) Year 2: Miami-Dade, Duval, Volusia, Bay, Columbia,
5558	Suwannee, Wakulla, Baker, Union, Hamilton, Jefferson, Gadsden,
5559	and Franklin.
5560	(c) Year 3: Palm Beach, Orange, Seminole, Lee, Escambia,
5561	Leon, Levy, Taylor, Madison, Gilchrist, Gulf, Dixie, Liberty,
5562	and Lafayette.
5563	(d) Year 4: Pinellas, Pasco, Marion, Manatee, Clay,
5564	Charlotte, Citrus, Highlands, Nassau, Hendry, Okeechobee,
5565	Hardee, DeSoto, and Glades.
5566	(e) Year 5: Broward, Polk, Brevard, Lake, St. Johns,
5567	Martin, Putnam, Jackson, Flagler, Walton, Sumter, Holmes,
5568	Washington, and Calhoun.
5569	(6)(a) The JointLegislative Auditing Committee may adjust
5570	the schedule of districts to be reviewed when unforeseen
5571	circumstances prevent initiation of reviews scheduled in a given
5572	year.
5573	(b) Once the 5-year cycle has been completed, reviews
5574	shall continue, beginning again with those districts included in
5575	year one of the cycle unless a district has requested and
5576	received a waiver as provided in subsection (17).
5577	(7) At the direction of the JointLegislative Auditing
5578	Committee or the President of the Senate and the Speaker of the
5579	House of Representatives, and subject to funding by the
5580	Legislature, the Office of Government AccountabilityOPPAGAmay
5581	conduct, or contract with a private firm to conduct, up to two
5582	additional best financial management practices reviews in
5583	districts not scheduled for review during that year if such
5584	review is necessary to address adverse financial conditions.
5585	(8) Reviews shall be conducted by the Office of Government
5586	AccountabilityOPPAGAand the consultant to the extent
5587	specifically funded by the Legislature in the General
5588	Appropriations Act for this purpose. Such funds may be used for
5589	the cost of reviews by the Office of Government Accountability
5590	OPPAGA and private consultants contracted by the Office of
5591	Government Accountabilitydirector of OPPAGA. Costs may include
5592	professional services, travel expenses of the Office of
5593	Government AccountabilityOPPAGA andstaff of the Auditor
5594	General, and any other necessary expenses incurred as part of a
5595	best financial management practices review.
5596	(9) Districts scheduled for review must complete a self-
5597	assessment instrument provided by the Office of Government
5598	AccountabilityOPPAGAwhich indicates the school district's
5599	evaluation of its performance on each best practice. The
5600	district must begin the self-assessment not later than 60 days
5601	prior to the commencement of the review. The completed self-
5602	assessment instrument and supporting documentation must be
5603	submitted to the Office of Government AccountabilityOPPAGAnot
5604	later than the date of commencement of the review as notified by
5605	the Office of Government AccountabilityOPPAGA. The best
5606	practice review team will use this self-assessment information
5607	during their review of the district.
5608	(10) During the review, the Office of Government
5609	AccountabilityOPPAGAand the consultant conducting the review,
5610	if any, shall hold at least one advertised public forum as part
5611	of the review in order to explain the best financial management
5612	practices review process and obtain input from students,
5613	parents, the business community, and other district residents
5614	regarding their concerns about the operations and management of
5615	the school district.
5616	(11) District reviews conducted under this section must be
5617	completed within 6 months after commencement. The Office of
5618	Government AccountabilityOPPAGAshall issue a final report to
5619	the President of the Senate, the Speaker of the House of
5620	Representatives, and the district regarding the district's use
5621	of best financial management practices and cost savings
5622	recommendations within 60 days after completing the reviews.
5623	Copies of the final report shall be provided to the Governor,
5624	the Commissioner of Education, and to the chairs of school
5625	advisory councils and district advisory councils established
5626	pursuant to s. 1001.452(1)(a) and (b). The district school board
5627	shall notify all members of the school advisory councils and
5628	district advisory council by mail that the final report has been
5629	delivered to the school district and to the council chairs. The
5630	notification shall also inform members of the Office of
5631	Government AccountabilityOPPAGAwebsite address at which an
5632	electronic copy of the report is available.
5633	(12) After receipt of the final report and before the
5634	district school board votes whether to adopt the action plan, or
5635	if no action plan was required because the district was found to
5636	be using the best practices, the district school board shall
5637	hold an advertised public forum to accept public input and
5638	review the findings and recommendations of the report. The
5639	district school board shall advertise and promote this forum in
5640	a manner appropriate to inform school and district advisory
5641	councils, parents, school district employees, the business
5642	community, and other district residents of the opportunity to
5643	attend this meeting. The Office of Government Accountability
5644	OPPAGAand the consultant, if any, shall also be represented at
5645	this forum.
5646	(13)(a) If the district is found not to conform to best
5647	financial management practices, the report must contain an
5648	action plan detailing how the district could meet the best
5649	practices within 2 years. The district school board must decide,
5650	by a majority plus one vote within 90 days after receipt of the
5651	final report, whether or not to implement the action plan and
5652	pursue a “Seal of Best Financial Management” awarded by the
5653	State Board of Education to qualified school districts. If a
5654	district fails to vote on the action plan within 90 days,
5655	district school board members may be required to appear and
5656	present testimony before a legislative committee, pursuant to s.
5657	11.143.
5658	(b) The district school board may vote to reverse a
5659	decision not to implement an action plan, provided that the
5660	action plan is implemented and there is still sufficient time,
5661	as determined by the district school board, to meet the best
5662	practices within 2 years after issuance of the final report.
5663	(c) Within 90 days after the receipt of the final report,
5664	the district school board must notify the Auditor GeneralOPPAGA
5665	and the Commissioner of Education in writing of the date and
5666	outcome of the district school board vote on whether to adopt
5667	the action plan. If the district school board fails to vote on
5668	whether to adopt the action plan, the district school
5669	superintendent must notify the Office of Government
5670	AccountabilityOPPAGAand the Commissioner of Education. The
5671	Department of Education may contact the school district, assess
5672	the situation, urge the district school board to vote, and offer
5673	technical assistance, if needed.
5674	(14) If a district school board votes to implement the
5675	action plan:
5676	(a) No later than 1 year after receipt of the final
5677	report, the district school board must submit an initial status
5678	report to the President of the Senate, the Speaker of the House
5679	of Representatives, the Governor, the Office of Government
5680	AccountabilityOPPAGA, the Auditor General,the State Board of
5681	Education, and the Commissioner of Education on progress made
5682	toward implementing the action plan and whether changes have
5683	occurred in other areas of operation that would affect
5684	compliance with the best practices.
5685	(b) A second status report must be submitted by the school
5686	district to the President of the Senate, the Speaker of the
5687	House of Representatives, the Governor, the Office of Government
5688	Accountability,OPPAGA, the Auditor General,the Commissioner of
5689	Education, and the State Board of Education no later than 1 year
5690	after submission of the initial report.
5691
5692	Status reports are not required once the Office of Government
5693	AccountabilityOPPAGAconcludes that the district is using best
5694	practices.
5695	(15) After receipt of each of a district's two status
5696	reports required by subsection (14), the Office of Government
5697	AccountabilityOPPAGAshall assess the district's implementation
5698	of the action plan and progress toward implementing the best
5699	financial management practices in areas covered by the plan.
5700	Following each assessment, the Office of Government
5701	AccountabilityOPPAGAshall issue a report to the President of
5702	the Senate, the Speaker of the House of Representatives, and the
5703	district indicating whether the district has successfully
5704	implemented the best financial management practices. Copies of
5705	the report must be provided to the Governor, the Auditor
5706	General,the Commissioner of Education, and the State Board of
5707	Education. If a district has failed to implement an action plan
5708	adopted pursuant to subsection (13), district school board
5709	members and the district school superintendent may be required
5710	to appear before a legislative committee, pursuant to s. 11.143,
5711	to present testimony regarding the district's failure to
5712	implement such action plan.
5713	(16) District school boards that successfully implement
5714	the best financial management practices within 2 years, or are
5715	determined in the review to be using the best practices, are
5716	eligible to receive a “Seal of Best Financial Management.” Upon
5717	notification to the Commissioner of Education and the State
5718	Board of Education by the Office of Government Accountability
5719	OPPAGAthat a district has been found to be using the best
5720	financial management practices, the State Board of Education
5721	shall award that district a “Seal of Best Financial Management”
5722	certifying that the district is adhering to the state's best
5723	financial management practices. The State Board of Education
5724	designation shall be effective for 5 years from the
5725	certification date or until the next review is completed,
5726	whichever is later. During the designation period, the district
5727	school board shall annually, not later than the anniversary date
5728	of the certification, notify the Office of Government
5729	AccountabilityOPPAGA, the Auditor General, the Commissioner of
5730	Education, and the State Board of Education of any changes in
5731	policies or operations or any other situations that would not
5732	conform to the state's best financial management practices. The
5733	State Board of Education may revoke the designation of a
5734	district school board at any time if it determines that a
5735	district is no longer complying with the state's best financial
5736	management practices. If no such changes have occurred and the
5737	district school board determines that the school district
5738	continues to conform to the best financial management practices,
5739	the district school board shall annually report that information
5740	to the State Board of Education, with copies to the Office of
5741	Government AccountabilityOPPAGA, the Auditor General,and the
5742	Commissioner of Education.
5743	(17)(a) A district school board that has been awarded a
5744	“Seal of Best Financial Management” by the State Board of
5745	Education and has annually reported to the State Board of
5746	Education that the district is still conforming to the best
5747	financial management practices may request a waiver from
5748	undergoing its next scheduled Best Financial Management
5749	Practices review.
5750	(b) To apply for such waiver, not later than September 1
5751	of the fiscal year prior to the fiscal year in which the
5752	district is next scheduled for review, the district school board
5753	shall certify to the Office of Government AccountabilityOPPAGA
5754	and the Department of Education the district school board's
5755	determination that the school district is still conforming to
5756	the best financial management practices.
5757	(c) After consultation with the Department of Education
5758	and review of the district school board's determination, the
5759	Office of Government AccountabilityOPPAGAmay recommend to the
5760	Legislative Budget Commission that the district be granted a
5761	waiver for the next scheduled Best Financial Management
5762	Practices review. If approved for waiver, the Office of
5763	Government AccountabilityOPPAGAshall notify the school
5764	district and the Department of Education that no review of that
5765	district will be conducted during the next scheduled review
5766	cycle. In that event, the district school board must continue
5767	annual reporting to the State Board of Education as required in
5768	subsection (16). District school boards granted a waiver for one
5769	review cycle are not eligible for waiver of the next scheduled
5770	review cycle.
5771	(18) District school boards that receive a best financial
5772	management practices review must maintain records that will
5773	enable independent verification of the implementation of the
5774	action plan and any related fiscal impacts.
5775	(19) Unrestricted cost savings resulting from
5776	implementation of the best financial management practices must
5777	be spent at the school and classroom levels for teacher
5778	salaries, teacher training, improved classroom facilities,
5779	student supplies, textbooks, classroom technology, and other
5780	direct student instruction activities. Cost savings identified
5781	for a program that has restrictive expenditure requirements
5782	shall be used for the enhancement of the specific program.
5783	Section 161. Subsection (1) of section 1008.46, Florida
5784	Statutes, is amended to read:
5785	1008.46 State university accountability process.--It is
5786	the intent of the Legislature that an accountability process be
5787	implemented that provides for the systematic, ongoing evaluation
5788	of quality and effectiveness of state universities. It is
5789	further the intent of the Legislature that this accountability
5790	process monitor performance at the system level in each of the
5791	major areas of instruction, research, and public service, while
5792	recognizing the differing missions of each of the state
5793	universities. The accountability process shall provide for the
5794	adoption of systemwide performance standards and performance
5795	goals for each standard identified through a collaborative
5796	effort involving state universities, the Legislature, and the
5797	Governor's Office. These standards and goals shall be consistent
5798	with s. 216.011(1) to maintain congruity with the performance-
5799	based budgeting process. This process requires that university
5800	accountability reports reflect measures defined through
5801	performance-based budgeting. The performance-based budgeting
5802	measures must also reflect the elements of teaching, research,
5803	and service inherent in the missions of the state universities.
5804	(1) By December 31 of each year, the State Board of
5805	Education shall submit an annual accountability report providing
5806	information on the implementation of performance standards,
5807	actions taken to improve university achievement of performance
5808	goals, the achievement of performance goals during the prior
5809	year, and initiatives to be undertaken during the next year. The
5810	accountability reports shall be designed in consultation with
5811	the Governor's Office, the Office of Program Policy Analysis and
5812	Government Accountability, and the Legislature.
5813	Section 162. Subsection (4) of section 1009.265, Florida
5814	Statutes, is amended to read:
5815	1009.265 State employee fee waivers.--
5816	(4) The Office of Government AccountabilityAuditor
5817	Generalshall include a review of the cost assessment data in
5818	conjunction with itshis or heraudit responsibilities for
5819	community colleges, state universities, and the Department of
5820	Education.
5821	Section 163. Paragraph (c) of subsection (5) of section
5822	1009.53, Florida Statutes, is amended to read:
5823	1009.53 Florida Bright Futures Scholarship Program.--
5824	(5) The department shall issue awards from the scholarship
5825	program annually. Annual awards may be for up to 45 semester
5826	credit hours or the equivalent. Before the registration period
5827	each semester, the department shall transmit payment for each
5828	award to the president or director of the postsecondary
5829	education institution, or his or her representative, except that
5830	the department may withhold payment if the receiving institution
5831	fails to report or to make refunds to the department as required
5832	in this section.
5833	(c) Each institution that receives moneys through this
5834	program shall prepare an annual report that includes an annual
5835	financial audit, conducted by an independent certified public
5836	accountant or the Office of Government AccountabilityAuditor
5837	General. The report shall include an audit of the institution's
5838	administration of the program and a complete accounting of the
5839	moneys for the program. This report must be submitted to the
5840	department annually by March 1. The department may conduct its
5841	own annual audit of an institution's administration of the
5842	program. The department may request a refund of any moneys
5843	overpaid to the institution for the program. The department may
5844	suspend or revoke an institution's eligibility to receive future
5845	moneys for the program if the department finds that an
5846	institution has not complied with this section. The institution
5847	must remit within 60 days any refund requested in accordance
5848	with this subsection.
5849	Section 164. Section 1009.976, Florida Statutes, is
5850	amended to read:
5851	1009.976 Annual report.--On or before March 31 of each
5852	year, the Florida Prepaid College Board shall prepare or cause
5853	to be prepared separate reports setting forth in appropriate
5854	detail an accounting of the prepaid program and the savings
5855	program which include a description of the financial condition
5856	of each respective program at the close of the fiscal year. The
5857	board shall submit copies of the reports to the Governor, the
5858	President of the Senate, the Speaker of the House of
5859	Representatives, and the minority leaders of the House and
5860	Senate and shall make the report for the prepaid program
5861	available to each purchaser and the report for the savings
5862	program available to each benefactor and designated beneficiary.
5863	The accounts of the fund for the prepaid program and the savings
5864	program shall be subject to annual audits by the Office of
5865	Government AccountabilityAuditor General.
5866	Section 165. Subsection (3) of section 1009.983, Florida
5867	Statutes, is amended to read:
5868	1009.983 Direct-support organization; authority.--
5869	(3) The direct-support organization shall provide for an
5870	annual financial audit in accordance with s. 215.981. The board
5871	and Office of Government AccountabilityAuditor Generalmay
5872	require and receive from the organization or its independent
5873	auditor any detail or supplemental data relative to the
5874	operation of the organization.
5875	Section 166. Subsection (1) of section 1010.305, Florida
5876	Statutes, is amended to read:
5877	1010.305 Audit of student enrollment.--
5878	(1) The Office of Government AccountabilityAuditor
5879	Generalshall periodically examine the records of school
5880	districts, and other agencies as appropriate, to determine
5881	compliance with law and State Board of Education rules relating
5882	to the classification, assignment, and verification of full-time
5883	equivalent student enrollment and student transportation
5884	reported under the Florida Education Finance Program.
5885	Section 167. Subsection (2) of section 1011.10, Florida
5886	Statutes, is amended to read:
5887	1011.10 Penalty.--
5888	(2) Each member of any district school board voting to
5889	incur an indebtedness against the district school funds in
5890	excess of the expenditure allowed by law, or in excess of any
5891	appropriation as adopted in the original official budget or
5892	amendments thereto, or to approve or pay any illegal charge
5893	against the funds, and any chair of a district school board or
5894	district school superintendent who signs a warrant for payment
5895	of any such claim or bill of indebtedness against any of the
5896	funds shall be personally liable for the amount, and shall be
5897	guilty of malfeasance in office and subject to removal by the
5898	Governor. It shall be the duty of the Office of Government
5899	AccountabilityAuditor General, other state officials, or
5900	independent certified public accountants charged by law with the
5901	responsibility for auditing school accounts, upon discovering
5902	any such illegal expenditure or expenditures in excess of the
5903	appropriations in the budget as officially amended, to certify
5904	such fact to the Department of Banking and Finance, which
5905	thereupon shall verify such fact and it shall be the duty of the
5906	Department of Banking and Finance to advise the Department of
5907	Legal Affairs thereof, and it shall be the duty of the
5908	Department of Legal Affairs to cause to be instituted and
5909	prosecuted, either through its office or through any state
5910	attorney, proceedings at law or in equity against such member or
5911	members of a district school board or district school
5912	superintendent. If either of the officers does not institute
5913	proceedings within 90 days after the audit has been certified to
5914	them by the Department of Banking and Finance, any taxpayer may
5915	institute suit in his or her own name on behalf of the district.
5916	Section 168. Subsection (6) of section 1011.51, Florida
5917	Statutes, is amended to read:
5918	1011.51 Independent postsecondary endowment grants.--
5919	(6) Matching endowment grants made pursuant to this
5920	section to a qualified independent nonprofit college or
5921	university shall be placed in a separate restricted endowment by
5922	such institution. The interest or other income accruing from the
5923	endowment shall be expended exclusively for professorships,
5924	library resources, scientific and technical equipment, and
5925	nonathletic scholarships. Moreover, the funds in the endowment
5926	shall not be used for pervasively sectarian instruction,
5927	religious worship, or theology or divinity programs or
5928	resources. The records of the endowment shall be subject to
5929	review by the department and audit or examination by the Auditor
5930	General and the Office of Program Policy Analysis andGovernment
5931	Accountability. If any institution receiving a matching
5932	endowment grant pursuant to this section ceases operations and
5933	undergoes dissolution proceedings, then all funds received
5934	pursuant to this section from the state shall be returned.
5935	Section 169. Paragraph (f) of subsection (2) of section
5936	1013.35, Florida Statutes, is amended to read:
5937	1013.35 School district educational facilities plan;
5938	definitions; preparation, adoption, and amendment; long-term
5939	work programs.--
5940	(2) PREPARATION OF TENTATIVE DISTRICT EDUCATIONAL
5941	FACILITIES PLAN.--
5942	(f) Commencing on October 1, 2002, and not less than once
5943	every 5 years thereafter, the district school board shall
5944	contract with a qualified, independent third party to conduct a
5945	financial management and performance audit of the educational
5946	planning and construction activities of the district. An audit
5947	conducted by the Office of Program Policy Analysis and
5948	Government Accountability and the Auditor Generalpursuant to s.
5949	1008.35 satisfies this requirement.
5950	Section 170. Subsections (2) and (5) of section 1013.512,
5951	Florida Statutes, are amended to read:
5952	1013.512 Land Acquisition and Facilities Maintenance
5953	Operations Advisory Board.--
5954	(2) If the director of the Office of Program Policy
5955	Analysis and Government Accountability (OPPAGA) or the Auditor
5956	Generaldetermines in a review or examination that significant
5957	deficiencies exist in a school district's land acquisition and
5958	facilities maintenance operational processes, ithe or sheshall
5959	certify to the President of the Senate, the Speaker of the House
5960	of Representatives, the Legislative Budget Commission, and the
5961	Governor that the deficiency exists. The Legislative Budget
5962	Commission shall determine whether funds for the school district
5963	will be placed in reserve until the deficiencies are corrected.
5964	(5) Within 60 days of convening, the Land Acquisition and
5965	Facilities Maintenance Operations Advisory Board shall assess
5966	the district's progress and corrective actions and report to the
5967	Commissioner of Education. The advisory board's report must
5968	address the release of any funds placed in reserve by the
5969	Executive Office of the Governor. Any recommendation from the
5970	advisory board for the release of funds shall include a
5971	certification that policies established, procedures followed,
5972	and expenditures made by the school board related to site
5973	acquisition and facilities planning, construction, and
5974	maintenance operations are consistent with recommendations of
5975	the Land Acquisition and Facilities Maintenance Operations
5976	Advisory Board and will accomplish corrective action and address
5977	recommendations made by the Office of Program Policy Analysis
5978	and Government Accountability and the Auditor General. If the
5979	advisory board does not recommend release of the funds held in
5980	reserve, they shall provide additional assistance and submit a
5981	subsequent report 60 days after the previous report.
5982	Section 171. Section 34 of chapter 2002-22, Laws of
5983	Florida, is amended to read:
5984	Section 34. Before the 2005 Regular Legislative Session of
5985	the Legislature, the Office of Program Policy Analysis and
5986	Government Accountability shall conduct a review of and prepare
5987	a report on the progress of the Division of Vocational
5988	Rehabilitation of the Department of Education.
5989	Section 172. This act shall take effect on July 1, 2003.
5990