1

A bill to be entitled

2

An act relating to government accountability and

3

efficiency; amending s. 112.061, F.S.; revising certain

4

per diem and travel requirements and limitations;

5

providing for application to certain water management

6

districts, authorities, and other entities; amending s.

7

129.01, F.S.; providing limitations on annual unreserved

8

undesignated fund balances; amending s. 129.02, F.S.;

9

providing definitions; providing additional requirements

10

for budgets; requiring a proposed budget summary;

11

providing summary requirements; deleting requirements for

12

county fine and forfeiture fund budgets; amending s.

13

129.021, F.S.; expanding application of certain

14

requirements for county officer budgets; amending s.

15

129.03, F.S.; extending a time period for county budget

16

officers to prepare and present a tentative budget;

17

providing additional requirements for filing comprehensive

18

annual financial reports with clerks of circuit court and

19

county residents; providing requirements for posting

20

reports on websites; amending s. 166.241, F.S.; providing

21

definitions; providing additional requirements for filing

22

budgets by municipalities; providing budget disclosure

23

requirements; requiring a proposed budget summary;

24

providing summary requirements; providing additional

25

requirements for posting comprehensive annual financial

26

reports at certain public offices, online, and with

27

municipal residents; providing limitations on annual

28

unreserved undesignated fund balances; amending s.

29

189.418, F.S.; providing definitions; providing additional

30

requirements for filing budgets by special districts;

31

providing budget disclosure requirements; requiring a

32

proposed budget summary; providing summary requirements;

33

providing additional requirements for posting

34

comprehensive annual financial reports at certain public

35

offices, online, and with special district residents;

36

providing limitations on annual unreserved undesignated

37

fund balances; amending s. 190.006, F.S.; increasing the

38

amount of the filing fee and election assessment for

39

qualification of members of boards of supervisors of

40

community development districts; increasing the amount of

41

compensation for members of boards of supervisors;

42

amending s. 373.536, F.S.; providing additional

43

requirements for filing comprehensive annual financial

44

reports of water management districts with clerks of

45

circuit court, water management residents, and online;

46

providing limitations on annual unreserved undesignated

47

fund balances; amending ss. 189.429 and 191.015, F.S.;

48

correcting cross-references; providing applicability;

49

creating s. 218.315, F.S.; defining the terms "contract,"

50

"corporation," "county officer," "local government," and

51

"individual," for purposes of the act; providing that

52

contractual rights of local government employees and

53

retirees who are members of the Florida Retirement System

54

or a local government retirement system are not considered

55

contracts; directing the Department of Financial Services

56

to develop and maintain a portal linking to websites

57

maintained by local governments; requiring local

58

governments that have a website to electronically post

59

contract information relating to certain contracts;

60

providing that portions of a public record which are

61

confidential and exempt shall be redacted prior to

62

posting; requiring that access to the website be provided

63

at no cost; requiring that electronic copies of contracts

64

be provided in certain circumstances; requiring the

65

Department of Financial Services to develop a uniform

66

format to be used by local governments when posting

67

contract information; requiring specific information be

68

provided under the uniform format; requiring each local

69

government to designate a central office to maintain all

70

contract information; providing reporting requirements for

71

local governments without a website; requiring that

72

contract information be posted at least quarterly using

73

the uniform format; establishing a schedule for local

74

governments to meet requirements of the act; providing

75

rulemaking authority; defining the terms "contract",

76

"corporation", "expenditure" and "individual" for purposes

77

of state government contract reporting; providing that

78

contractual rights of state employees and retirees who are

79

members of the Florida Retirement System are not

80

considered contracts; directing the Executive Office of

81

the Governor to develop and maintain a portal linking to

82

the state agency contract expenditures report maintained

83

by the Department of Financial Services; directing the

84

department of develop and maintain a contract information

85

report containing specified information; directing that

86

the report be maintained by the department in a searchable

87

website; directing that access to the website be provided

88

at no charge to a user who has Internet access; directing

89

each state agency to record information relating to

90

contracts between the agency and a corporation or an

91

individual; directing each agency to record payment

92

information on specified contracts in the Florida

93

Accounting and Information Resources contract subsystem;

94

requiring that electronic copies of contracts be provided

95

in certain circumstances; providing that portions of

96

public records which are confidential and exempt from

97

inspection and copying shall be redacted prior to posting;

98

providing effective dates.

99

100

Be It Enacted by the Legislature of the State of Florida:

101

102

     Section 1.  Paragraph (a) of subsection (6), paragraph (e)

103

of subsection (7), and paragraph (c) of subsection (14) of

104

section 112.061, Florida Statutes, are amended to read:

105

     112.061  Per diem and travel expenses of public officers,

106

employees, and authorized persons.--

107

     (6)  RATES OF PER DIEM AND SUBSISTENCE ALLOWANCE.--For

108

purposes of reimbursement rates and methods of calculation, per

109

diem and subsistence allowances are provided as follows:

110

     (a)  All travelers shall be allowed for subsistence when

111

traveling to a convention or conference or when traveling within

112

or outside the state in order to conduct bona fide state

113

business, which convention, conference, or business serves a

114

direct and lawful public purpose with relation to the public

115

agency served by the person attending such meeting or conducting

116

such business, either of the following for each day of such

117

travel at the option of the traveler:

118

     1.  Eighty dollars per diem; or

119

     2.  If actual expenses exceed $80, the amounts permitted in

120

paragraph (b) for subsistence, plus actual expenses for lodging

121

at a single-occupancy rate to be substantiated by paid bills

122

therefor. Actual expenses for lodging shall not exceed $200 per

123

night excluding taxes unless approved in writing by the agency

124

head or designee when lodging is not reasonably available for

125

less than the maximum rate.

126

127

When lodging or meals are provided at a state institution, the

128

traveler shall be reimbursed only for the actual expenses of such

129

lodging or meals, not to exceed the maximum provided for in this

130

subsection.

131

     (7)  TRANSPORTATION.--

132

     (e) Transportation by charter or rental vehicle chartered

133

vehicles when traveling on official business may be authorized by

134

the agency head when necessary or where it is to the advantage of

135

the agency, provided the cost of such transportation does not

136

exceed the cost of transportation by privately owned vehicle

137

pursuant to paragraph (d). Transportation by charter or rental

138

vehicle is preferred in lieu of a privately owned vehicle when

139

the use of a charter or rental vehicle is calculated to cost less

140

than the estimated amount required to reimburse the traveler for

141

transportation by his or her privately owned vehicle. At the

142

option of the traveler, the use of his or her private vehicle may

143

be authorized, but reimbursement shall be limited to the amount

144

of whichever means of vehicle transportation is less.

145

     (14)  APPLICABILITY TO COUNTIES, COUNTY OFFICERS, DISTRICT

146

SCHOOL BOARDS, SPECIAL DISTRICTS, AND METROPOLITAN PLANNING

147

ORGANIZATIONS.--

148

     (c)  Except as otherwise provided in this subsection,

149

counties, county constitutional officers and entities governed by

150

those officers, district school boards, special districts, and

151

metropolitan planning organizations, other than those subject to

152

s. 166.021(10), remain subject to the requirements of this

153

section. Notwithstanding subparagraph (a)4., water management

154

districts created under s. 373.069, the Florida Inland Navigation

155

District, the Northwest Florida Regional Housing Authority, the

156

Northwest Florida Transportation Corridor Authority, the

157

Sarasota-Manatee Airport Authority, Space Florida, and the Tampa

158

Bay Area Regional Transportation Authority are subject to the

159

requirements of this section.

160

     Section 2.  Paragraph (f) is added to subsection (2) of

161

section 129.01, Florida Statutes, to read:

162

     129.01  Budget system established.--There is hereby

163

established a budget system for the control of the finances of

164

the boards of county commissioners of the several counties of the

165

state, as follows:

166

     (2)  Each budget shall conform to the following general

167

directions and requirements:

168

     (f) The annual unreserved undesignated fund balance

169

generated during an individual fiscal year, as defined in s.

170

129.02(1), shall not exceed 20 percent of operating revenues or

171

90 days of regular general fund operating expenditures, whichever

172

is greater, necessary to secure and maintain credit ratings, meet

173

seasonal shortfalls in cash flow, and reduce susceptibility to

174

emergency or unanticipated expenditures or to address revenue

175

shortfalls. Any remaining unreserved undesignated fund balance

176

generated during an individual fiscal year shall not be used to

177

increase recurring expenditures within the budget, but shall be

178

carried forward to the next fiscal year in furtherance of the

179

fund.

180

     Section 3.  Section 129.02, Florida Statutes, is amended to

181

read:

182

     129.02  Requisites of budgets.--

183

     (1) As used in this section, the term:

184

     (a) "Fund" means a fiscal and accounting entity with a

185

self-balancing set of accounts that are recorded and segregated

186

to account for specific activities or to attain certain

187

objectives in accordance with applicable laws, special

188

regulations, restrictions, or limitations, in accordance with

189

generally accepted accounting principles.

190

     (b) "Object of expenditure" means the classification of

191

fund data by character of expenditure. The term "object of

192

expenditure" includes, but is not limited to, operating

193

expenditures or expenses, personal services, debt service,

194

capital outlay, grants, and transfers, in accordance with

195

generally accepted accounting principles.

196

     (c) "Spending entity," as designated by the county

197

commission, means any office, unit, department, board,

198

commission, county officer, or dependent special district which

199

is responsible for any particular expenditures.

200

     (d) "Unreserved undesignated fund balance" means any fund

201

balance remaining after accounting for all reserved and

202

designated general fund balances.

203

     (2) Each budget shall conform to the following specific

204

directions and requirements:

205

     (a) Budgets that do not meet the Distinguished Budget

206

Presentation Award criteria established by the Government Finance

207

Officers Association shall, by fund and by spending entity within

208

each fund for the fiscal year, set forth the following:

209

     1. All proposed budget expenditures summarized by the

210

object of expenditure to be undertaken or executed by any

211

spending entity during the fiscal year.

212

     2. Anticipated revenues for the fiscal year.

213

     3. Estimated beginning and ending fund balances.

214

     4. The corresponding actual figures for the prior year,

215

current year budget or estimated current year actual, and

216

proposed budget for the next fiscal year consistent with the

217

basis of accounting used to prepare the budget.

218

     5. Explanatory schedules or statements noting material

219

changes in proposed expenditures by spending entity.

220

     (b)1.(1) General fund budget shall contain an estimate of

221

receipts by source, including any taxes now or hereafter

222

authorized by law to be levied for any countywide purpose, except

223

those countywide purposes provided for in the budgets enumerated

224

below, any tax millage limitation to the contrary

225

notwithstanding, and including any balance brought forward as

226

provided herein; and an itemized estimate of expenditures that

227

will need to be incurred to carry on all functions and activities

228

of the county government now or hereafter authorized by law,

229

except those functions and activities provided for in the budgets

230

enumerated below, and of unpaid vouchers of the general fund;

231

also of the reserve for contingencies and of the balances, as

232

hereinbefore provided, which should be carried forward at the end

233

of the year.

234

     2. A county shall prepare a written summary, not to exceed

235

4 pages, describing the important features of the proposed

236

budget. The summary shall include an overview of the county, a

237

description of the previous fiscal year's performance, a review

238

of the current fiscal year's revenues and expenditures, and an

239

economic outlook and future challenges or objectives description.

240

The summary must include a statement of the budgetary basis of

241

accounting used and a description of the services to be delivered

242

during the fiscal year. The county shall make the summary

243

available to county residents by filing the summary with the

244

clerk of the circuit court and posting the summary prominently

245

online if the county has a website.

246

     (c)(2) The County Transportation Trust Fund budget shall

247

contain an estimate of receipts by source and balances as

248

provided herein, and an itemized estimate of expenditures that

249

need to be incurred to carry on all work on roads and bridges in

250

the county except that provided for in the capital outlay reserve

251

fund budget and in district budgets pursuant to this chapter, and

252

of unpaid vouchers of the County Transportation Trust Fund; also

253

of the reserve for contingencies and the balance, as hereinbefore

254

provided, which should be carried forward at the end of the year.

255

     (3) The budget for the county fine and forfeiture fund

256

shall contain an estimate of receipts by source and balances as

257

provided herein, and an itemized estimate of expenditures that

258

need to be incurred to carry on all criminal prosecution, and all

259

other law enforcement functions and activities of the county now

260

or hereafter authorized by law, and of indebtedness of the county

261

fine and forfeiture fund; also of the reserve for contingencies

262

and the balance, as hereinbefore provided, which should be

263

carried forward at the end of the year.

264

     (d)1.(4)(a) Capital outlay reserve fund budget shall

265

contain an estimate of receipts by source, including any taxes

266

authorized by law to be levied for that purpose, and including

267

any balance brought forward as provided for herein; and an

268

itemized estimate of expenditures for capital purposes to give

269

effect to general improvement programs. It shall be a plan for

270

the expenditure of funds for capital purposes, showing as income

271

the revenues, special assessments, borrowings, receipts from sale

272

of capital assets, free surpluses, and down payment appropriation

273

to be applied to the cost of a capital project or projects,

274

expenses of issuance of obligations, engineering, supervision,

275

contracts, and any other related expenditures. It may contain

276

also an estimate for the reserves as hereinbefore provided and

277

for a reserve for future construction and improvements. No

278

expenditures or obligations shall be incurred for capital

279

purposes except as appropriated in this budget, except for the

280

preliminary expense of plans, specifications and estimates.

281

     2.(b) Under the provision herein set forth, a separate

282

capital budget may be adopted for each special district included

283

within the county budget, or a consolidated capital budget may be

284

adopted providing for the consolidation of capital projects of

285

the county and of the special districts included within the

286

county budget into one budget, treating borrowed funds and other

287

receipts as special revenue earmarked for capital projects as

288

separately itemized appropriation for each district special

289

project or county project, as the case may be.

290

     3.(c) Any funds in the capital budget not required to meet

291

the current construction cost of any project may be invested in

292

any securities of the Federal Government or in securities of any

293

county of the state pledging the full faith and credit of such

294

county or pledging such county's share of the gas tax provided

295

for in s. 16 of Art. IX of the Constitution of 1885 as adopted by

296

the 1968 revised constitution or in s. 9, Art. XII of said

297

revision.

298

     (e)(5) A bond interest and sinking fund budget shall be

299

made for each county and for each special district included

300

within the county budget having bonds outstanding. The budget

301

shall contain an estimate of receipts by source, including any

302

taxes authorized by law to be levied for that purpose, and

303

including any balances brought forward as provided herein; and an

304

itemized estimate of expenditures and reserves as follows: The

305

bond interest and principal maturities in the year for which the

306

budget is made shall be determined and estimates for expenses

307

connected with the payments of such bonds and coupons,

308

commissions of the tax collector, and of the property appraiser,

309

and expenses of refunding operations, if any are contemplated,

310

shall be appropriated. A sufficient "cash balance to be carried

311

over" may be reserved as set forth hereinbefore. The sinking fund

312

requirements provided for in the said reserve may be carried over

313

either in cash or in securities of the Federal Government and of

314

the local governments in Florida, or both.

315

     (f)(6) For each special district included within the county

316

budget, the operating fund budget shall contain an estimate of

317

receipts by source and balances as provided herein, and an

318

itemized estimate of expenditures that will need to be incurred

319

to carry on all functions and activities of the special district

320

as now or hereafter provided by law and of the indebtedness of

321

the special district; also of the reserves for contingencies and

322

the balances, as hereinbefore provided, which should be carried

323

forward at the end of the year.

324

     Section 4.  Section 129.021, Florida Statutes, is amended to

325

read:

326

     129.021  County officer budget information.--Notwithstanding

327

other provisions of law, the budgets of all county officers, as

328

submitted to the board of county commissioners, shall be in

329

sufficient detail and contain such information as the board of

330

county commissioners may require in furtherance of their powers

331

and responsibilities provided in ss. 125.01(1)(q) and (r) and

332

(6), and 129.01(2)(b), and 129.02(1) and (2).

333

     Section 5.  Subsection (3) of section 129.03, Florida

334

Statutes, is amended to read:

335

     129.03  Preparation and adoption of budget.--

336

     (3) No later than 21 15 days after certification of value

337

by the property appraiser pursuant to s. 200.065(1), the county

338

budget officer, after tentatively ascertaining the proposed

339

fiscal policies of the board for the ensuing fiscal year, shall

340

prepare and present to the board a tentative budget for the

341

ensuing fiscal year for each of the funds provided in this

342

chapter, including all estimated receipts, taxes to be levied,

343

and balances expected to be brought forward and all estimated

344

expenditures, reserves, and balances to be carried over at the

345

end of the year.

346

     (a)  The board of county commissioners shall receive and

347

examine the tentative budget for each fund and, subject to the

348

notice and hearing requirements of s. 200.065, shall require such

349

changes to be made as it shall deem necessary; provided the

350

budget shall remain in balance. The county budget officer's

351

estimates of receipts other than taxes, and of balances to be

352

brought forward, shall not be revised except by a resolution of

353

the board, duly passed and spread on the minutes of the board.

354

However, the board may allocate to any of the funds of the county

355

any anticipated receipts, other than taxes levied for a

356

particular fund, except receipts designated or received to be

357

expended for a particular purpose.

358

     (b)1. Until the effective date of subparagraph 2., upon

359

receipt of the tentative budgets and completion of any revisions

360

made by the board, the board shall prepare a statement

361

summarizing all of the adopted tentative budgets. This summary

362

statement shall show, for each budget and the total of all

363

budgets, the proposed tax millages, the balances, the reserves,

364

and the total of each major classification of receipts and

365

expenditures, classified according to the classification of

366

accounts prescribed by the appropriate state agency. The county

367

shall make the summary statement available to county residents by

368

filing the statement with the clerk of the circuit court and

369

posting the statement prominently online if the county has a

370

website. The board shall cause this summary statement to be

371

advertised one time in a newspaper of general circulation

372

published in the county, or by posting with the clerk of the

373

circuit court at the courthouse door if there is no such

374

newspaper, and the advertisement shall appear adjacent to the

375

advertisement required pursuant to s. 200.065.

376

     2. Beginning with fiscal year 2018-2019, counties that have

377

received a Certificate of Achievement for Excellence in Financial

378

Reporting from the Government Finance Officers Association shall

379

make the Comprehensive Annual Financial Report available to

380

county residents by filing the report with the clerk of the

381

circuit court and posting the report prominently online if the

382

county has a website. Counties that have not received a

383

Certificate of Achievement for Excellence in Financial Reporting

384

shall continue to comply with the requirements of subparagraph 1.

385

     (c)  The board shall hold public hearings to adopt tentative

386

and final budgets pursuant to s. 200.065. The hearings shall be

387

primarily for the purpose of hearing requests and complaints from

388

the public regarding the budgets and the proposed tax levies and

389

for explaining the budget and proposed or adopted amendments

390

thereto, if any. The tentative budgets, adopted tentative

391

budgets, and final budgets shall be filed in the office of the

392

clerk of the circuit court county auditor as a public record. For

393

counties that have websites, the tentative budgets and final

394

budgets, as approved by the county commission, shall be made

395

available online when filed with the clerk of the circuit court

396

and shall remain online until the final budget is adopted for the

397

next fiscal year. Sufficient reference in words and figures to

398

identify the particular transactions shall be made in the minutes

399

of the board to record its actions with reference to the budgets.

400

     Section 6.  Section 166.241, Florida Statutes, is amended to

401

read:

402

     166.241  Fiscal years, appropriations, budgets, and budget

403

amendments.--

404

     (1) As used in this section, the term:

405

     (a) "Fund" means a fiscal and accounting entity with a

406

self-balancing set of accounts that are recorded and segregated

407

to account for specific activities or to attain certain

408

objectives in accordance with applicable laws, special

409

regulations, restrictions, or limitations, in accordance with

410

generally accepted accounting principles.

411

     (b) "Object of expenditure" means the classification of

412

fund data by character of expenditure. The term "object of

413

expenditure" includes, but is not limited to, operating

414

expenditures or expenses, personal services, debt service,

415

capital outlay, grants, and transfers, in accordance with

416

generally accepted accounting principles.

417

     (c) "Spending entity," as designated by the municipality,

418

means any office, unit, department, board, commission, or

419

dependent special district which is responsible for any

420

particular expenditures.

421

     (d) "Unreserved undesignated fund balance" means any fund

422

balance remaining after accounting for all reserved and

423

designated general fund balances.

424

     (2)(1) Each municipality shall make provision for

425

establishing a fiscal year beginning October 1 of each year and

426

ending September 30 of the following year.

427

     (3)(2) The governing body of each municipality shall adopt

428

a budget each fiscal year. The budget shall must be adopted by

429

ordinance or resolution unless otherwise specified in the

430

respective municipality's charter. The amount available from

431

taxation and other sources, including amounts carried over from

432

prior fiscal years, must equal the total appropriations for

433

expenditures and reserves. The budget shall must regulate

434

expenditures of the municipality, and it is unlawful for any

435

officer of a municipal government to expend or contract for

436

expenditures in any fiscal year except in pursuance of budgeted

437

appropriations. The tentative budgets and final budgets, approved

438

by the governing body, shall be filed at a designated public

439

office within the boundaries of the municipality as a public

440

record. For municipalities that have websites, the tentative

441

budgets and final budgets, approved by the governing body, shall

442

be made available online when filed with the designated public

443

office and remain online until the final budget is adopted for

444

the next fiscal year.

445

     (4) Budgets that do not meet the Distinguished Budget

446

Presentation Award criteria established by the Government Finance

447

Officers Association and that exceed $1 million shall, by fund

448

and by spending entity within each fund for the fiscal year, set

449

forth the following:

450

     (a) All proposed budget expenditures summarized by the

451

object of expenditure to be undertaken or executed by any

452

spending entity during the fiscal year.

453

     (b) Anticipated revenues for the fiscal year.

454

     (c) Estimated beginning and ending fund balances.

455

     (d) The corresponding actual figures for the prior year,

456

current year budget or estimated current year actual, and

457

proposed budget for the next fiscal year consistent with the

458

basis of accounting used to prepare the budget.

459

     (e) Explanatory schedules or statements noting material

460

changes in proposed expenditures by spending entity.

461

     (5) A municipality shall prepare a written summary, not to

462

exceed 4 pages, describing the important features of the proposed

463

budget. The summary shall include an overview of the

464

municipality, a description of the previous fiscal year's

465

performance, a review of the current fiscal year's revenues and

466

expenditures, and an economic outlook and future challenges or

467

objectives description. The summary must include a statement of

468

the budgetary basis of accounting used and a description of the

469

services to be delivered during the fiscal year. The municipality

470

shall make the summary available to municipal residents by

471

posting the summary at a designated public office within the

472

boundaries of the municipality and posting the summary

473

prominently online if the municipality has a website.

474

     (6)(a) Municipalities that have received a Certificate of

475

Achievement for Excellence in Financial Reporting from the

476

Government Finance Officers Association shall make the

477

Comprehensive Annual Financial Report available to municipal

478

residents by posting the report at a designated public office

479

within the boundaries of the municipality and posting the report

480

prominently online if the municipality has a website.

481

     (b) Municipalities the budgets of which exceed $1 million

482

and that have not received a Certificate of Achievement for

483

Excellence in Financial Reporting from the Government Finance

484

Officers Association shall, upon receipt of the tentative budgets

485

of each spending entity and completion of any revisions made by

486

the municipality, prepare a statement summarizing all of the

487

adopted tentative budgets. This summary statement shall show for

488

each budget and the total of all budgets, the proposed tax

489

millages, the balances, the reserves, and the total of each major

490

classification of receipts and expenditures, classified according

491

to the classification of accounts prescribed by the appropriate

492

state agency, and a brief explanation of any material increase or

493

decrease by spending entity. The municipality shall make the

494

summary statement available to municipal residents by posting the

495

statement at a designated public office within the boundaries of

496

the municipality and posting the statement prominently online if

497

the municipality has a website.

498

     (7) The annual unreserved undesignated fund balance

499

generated during an individual fiscal year shall not exceed 20

500

percent of operating revenues or 90 days of regular general fund

501

operating expenditures, whichever is greater, necessary to secure

502

and maintain credit ratings, meet seasonal shortfalls in cash

503

flow, and reduce susceptibility to emergency or unanticipated

504

expenditures or to address revenue shortfalls. Any remaining

505

unreserved undesignated fund balance generated during an

506

individual fiscal year shall not be used to increase recurring

507

expenditures within the budget, but shall be carried forward to

508

the next fiscal year in furtherance of the fund.

509

     (8)(3) The governing body of each municipality at any time

510

within a fiscal year or within up to 60 days following the end of

511

the fiscal year may amend a budget for that year as follows:

512

     (a)  Appropriations for expenditures within a fund may be

513

decreased or increased by motion recorded in the minutes,

514

provided that the total of the appropriations of the fund is not

515

changed.

516

     (b)  The governing body may establish procedures by which

517

the designated budget officer may authorize certain budget

518

amendments within a department, provided that the total of the

519

appropriations of the department is not changed.

520

     (c)  If a budget amendment is required for a purpose not

521

specifically authorized in paragraph (a) or paragraph (b), the

522

budget amendment must be adopted in the same manner as the

523

original budget unless otherwise specified in the charter of the

524

respective municipality.

525

     Section 7.  Section 189.418, Florida Statutes, is amended to

526

read:

527

     189.418  Reports; budgets; audits.--

528

     (1) As used in this section, the term:

529

     (a) "Fund" means a fiscal and accounting entity with a

530

self-balancing set of accounts that are recorded and segregated

531

to account for specific activities or to attain certain

532

objectives in accordance with applicable laws, special

533

regulations, restrictions, or limitations, in accordance with

534

generally accepted accounting principles.

535

     (b) "Object of expenditure" means the classification of

536

fund data by character of expenditure. The term "object of

537

expenditure" includes, but is not limited to, operating

538

expenditures or expenses, personal services, debt service,

539

capital outlay, grants, and transfers, in accordance with

540

generally accepted accounting principles.

541

     (c) "Spending entity," as designated by the special

542

district, means any office, unit, department, board, commission,

543

or institution which is responsible for any particular

544

expenditures.

545

     (d) "Unreserved undesignated fund balance" means any fund

546

balance remaining after accounting for all reserved and

547

designated general fund balances.

548

     (2)(1) When a new special district is created, the district

549

must forward to the department, within 30 days after the adoption

550

of the special act, rule, ordinance, resolution, or other

551

document that provides for the creation of the district, a copy

552

of the document and a written statement that includes a reference

553

to the status of the special district as dependent or independent

554

and the basis for such classification. In addition to the

555

document or documents that create the district, the district must

556

also submit a map of the district, showing any municipal

557

boundaries that cross the district's boundaries, and any county

558

lines if the district is located in more than one county. The

559

department must notify the local government or other entity and

560

the district within 30 days after receipt of the document or

561

documents that create the district as to whether the district has

562

been determined to be dependent or independent.

563

     (3)(2) Any amendment, modification, or update of the

564

document by which the district was created, including changes in

565

boundaries, must be filed with the department within 30 days

566

after adoption. The department may initiate proceedings against

567

special districts as provided in s. 189.421 for failure to file

568

the information required by this subsection.

569

     (4)(3) The governing body of each special district shall

570

adopt a budget by resolution each fiscal year. The total amount

571

available from taxation and other sources, including amounts

572

carried over from prior fiscal years, must equal the total of

573

appropriations for expenditures and reserves. The adopted budget

574

must regulate expenditures of the special district, and it is

575

unlawful for any officer of a special district to expend or

576

contract for expenditures in any fiscal year except in pursuance

577

of budgeted appropriations. Budgets that exceed $250,000 in

578

revenues and that do not meet the Distinguished Budget

579

Presentation Award criteria established by the Government Finance

580

Officers Association shall, by fund and by spending entity within

581

each fund for the fiscal year, set forth the following:

582

     (a) All proposed budget expenditures summarized by the

583

object of expenditure to be undertaken or executed by any

584

spending entity during the fiscal year.

585

     (b) Anticipated revenues for the fiscal year.

586

     (c) Estimated beginning and ending fund balances.

587

     (d) The corresponding actual figures for the prior year,

588

current year budget or estimated current year actual, and

589

proposed budget for the next fiscal year consistent with the

590

basis of accounting used to prepare the budget.

591

     (e) Explanatory schedules or statements noting material

592

changes in proposed expenditures by spending entity.

593

     (5) Special districts the budgets of which exceed

594

$250,000 in revenues shall prepare a written summary, not to

595

exceed 4 pages, describing the important features of the

596

proposed budget. The summary shall include an overview of

597

the special district, a description of the previous fiscal

598

year's performance, a review of the current fiscal year's

599

revenues and expenditures, and an economic outlook and

600

future challenges or objectives description. The summary

601

must include a statement of the budgetary basis of

602

accounting used and a description of the services to be

603

delivered during the fiscal year. The special district shall

604

make the summary available to district residents by posting

605

the summary at a designated public office within the

606

boundaries of the district, or, if a public office is not

607

available within the boundaries, by posting with a public

608

office close to the boundaries of the special district. For

609

special districts websites, the district shall post the

610

summary prominently online.

611

     (6) For budgets that exceed $250,000 in revenues, tentative

612

budgets and final budgets, approved by the governing body, shall

613

be filed as a public record at a designated public office within

614

the boundaries of the special district, or, if a public office is

615

not available within the boundaries, shall be filed with a public

616

office close to the boundaries of the special district. For

617

special districts that have websites, tentative budgets and final

618

budgets, approved by the governing body, shall be made available

619

online when filed with the designated public office and remain

620

online until the final budget is adopted for the next fiscal

621

year.

622

     (7)(a) Special districts that have received a Certificate

623

of Achievement for Excellence in Financial Reporting from the

624

Government Finance Officers Association shall make the

625

Comprehensive Annual Financial Report available to district

626

residents by posting the report at a designated public office

627

within the boundaries of the special district, or, if a public

628

office is not available within the boundaries, shall file the

629

report with a public office close to the boundaries of the

630

special district and post the report prominently online if the

631

district has a website.

632

     (b) Special districts the budgets of which exceed $250,000

633

in revenues and that have not received a Certificate of

634

Achievement for Excellence in Financial Reporting from the

635

Government Finance Officers Association shall, upon receipt of

636

the tentative budgets of each spending entity and completion of

637

any revisions made by the special district, prepare a statement

638

summarizing all of the adopted tentative budgets. This summary

639

statement shall show for each budget and the total of all

640

budgets, the proposed tax millages, the balances, the reserves,

641

and the total of each major classification of receipts and

642

expenditures, classified according to the classification of

643

accounts prescribed by the appropriate state agency, and a brief

644

explanation of any material increase or decrease by spending

645

entity. The special district shall make the summary statement

646

available to district residents by posting at a designated public

647

office within the boundaries of the special district, or, if a

648

public office is not available within the boundaries, the

649

statement shall be filed with a public office close to the

650

boundaries of the special district and post the statement

651

prominently online if the district has a website.

652

     (8) The annual unreserved undesignated fund balance

653

generated during an individual fiscal year shall not exceed 20

654

percent of operating revenues or 90 days of regular general fund

655

operating expenditures, whichever is greater, necessary to secure

656

and maintain credit ratings, meet seasonal shortfalls in cash

657

flow, and reduce susceptibility to emergency or unanticipated

658

expenditures or to address revenue shortfalls. Any remaining

659

unreserved undesignated fund balance generated during an

660

individual fiscal year shall not be used to increase recurring

661

expenditures within the budget, but shall be carried forward to

662

the next fiscal year in furtherance of the fund.

663

     (9)(4) The proposed budget of a dependent special district

664

shall be presented in accordance with generally accepted

665

accounting principles, contained within the general budget of the

666

local governing authority, and be clearly stated as the budget of

667

the dependent district. However, with the concurrence of the

668

local governing authority, a dependent district may be budgeted

669

separately.

670

     (10)(5) The governing body of each special district at any

671

time within a fiscal year or within up to 60 days following the

672

end of the fiscal year may amend a budget for that year. The

673

budget amendment must be adopted by resolution.

674

     (11)(6) A local governing authority may, in its discretion,

675

review the budget or tax levy of any special district located

676

solely within its boundaries.

677

     (12)(7) All reports or information required to be filed

678

with a local governing authority under ss. 189.415, 189.416, and

679

189.417 and this section shall:

680

     (a)  When the local governing authority is a county, be

681

filed with the clerk of the board of county commissioners.

682

     (b)  When the district is a multicounty district, be filed

683

with the clerk of the county commission in each county.

684

     (c)  When the local governing authority is a municipality,

685

be filed at the place designated by the municipal governing body.

686

     Section 8.  Paragraph (c) of subsection (3) and subsection

687

(8) of section 190.006, Florida Statutes, are amended to read:

688

     190.006  Board of supervisors; members and meetings.--

689

     (3)

690

     (c)  Candidates seeking election to office by qualified

691

electors under this subsection shall conduct their campaigns in

692

accordance with the provisions of chapter 106 and shall file

693

qualifying papers and qualify for individual seats in accordance

694

with s. 99.061. Candidates shall pay a qualifying fee, which

695

shall consist of a filing fee and an election assessment or, as

696

an alternative, shall file a petition signed by not less than 1

697

percent of the registered voters of the district, and take the

698

oath required in s. 99.021, with the supervisor of elections in

699

the county affected by such candidacy. The amount of the filing

700

fee is 3 percent of $7,500 $4,800; however, if the electors have

701

provided for compensation pursuant to subsection (8), the amount

702

of the filing fee is 3 percent of the maximum annual compensation

703

so provided. The amount of the election assessment is 1 percent

704

of $7,500 $4,800; however, if the electors have provided for

705

compensation pursuant to subsection (8), the amount of the

706

election assessment is 1 percent of the maximum annual

707

compensation so provided. The filing fee and election assessment

708

shall be distributed as provided in s. 105.031(3).

709

     (8)  Each supervisor shall be entitled to receive for his or

710

her services an amount not to exceed $200 per meeting of the

711

board of supervisors, not to exceed $7,500 $4,800 per year per

712

supervisor, or an amount established by the electors at

713

referendum. In addition, each supervisor shall receive travel and

714

per diem expenses as set forth in s. 112.061.

715

     Section 9.  Paragraphs (d) and (e) of subsection (3),

716

paragraph (c) of subsection (4), and paragraph (a) of subsection

717

(6) of section 373.536, Florida Statutes, are amended to read:

718

     373.536  District budget and hearing thereon.--

719

     (3)  BUDGET HEARINGS AND WORKSHOPS; NOTICE.--

720

     (d)  As provided in s. 200.065(2)(d), the board shall

721

publish one or more notices of its intention to adopt a final

722

budget for the district for the ensuing fiscal year. The notice

723

shall appear adjacent to an advertisement that sets forth the

724

tentative budget in a format meeting the budget summary

725

requirements of s. 129.03(3)(b). The district shall not include

726

expenditures of federal special revenues and state special

727

revenues when preparing the statement required by s.

728

200.065(3)(l). The notice and advertisement shall be published in

729

one or more newspapers having a combined general paid circulation

730

in each county in which the district lies and the advertisement

731

shall be posted online if the district has a website. Districts

732

may include explanatory phrases and examples in budget

733

advertisements published under s. 200.065 to clarify or

734

illustrate the effect that the district budget may have on ad

735

valorem taxes.

736

     (e) In lieu of the advertisement setting forth the

737

tentative budget in a format meeting the budget summary

738

requirements of s. 129.03(3)(b), water management districts that

739

have received a Certificate of Achievement for Excellence in

740

Financial Reporting from the Government Finance Officers

741

Association shall cause the resulting Comprehensive Annual

742

Financial Report to be made available to district residents by

743

filing the report with the clerk of the circuit court of each

744

county within or partly within the district and by posting the

745

report prominently online if the district has a website. The

746

district shall also cause the website address of the report to be

747

advertised in one or more newspapers having a combined general

748

paid circulation in each county in which the district lies, and

749

the advertisement shall appear adjacent the advertisement

750

required pursuant to s. 200.065.

751

     (f)(e) The hearing for adoption of a final budget and

752

millage rate shall be by and before the governing board of the

753

district as provided in s. 200.065 and may be continued from day

754

to day until terminated by the board.

755

     (4)  BUDGET CONTROLS.--

756

     (c) If Should the district receives receive unanticipated

757

funds after the adoption of the final budget, those funds shall

758

be treated as unreserved undesignated funds. Unanticipated

759

undesignated funds do not include federal revenues, state special

760

revenues, matching funds, or local government or utility project

761

funds. The annual unreserved undesignated fund balance generated

762

during an individual fiscal year, as defined in s. 129.02(1),

763

shall not exceed 20 percent of operating revenues or 90 days of

764

regular general fund operating expenditures, whichever is

765

greater, necessary to secure and maintain credit ratings, meet

766

seasonal shortfalls in cash flow, and reduce susceptibility to

767

emergency or unanticipated expenditures or to address revenue

768

shortfalls. Any remaining unreserved undesignated fund balance

769

generated during an individual fiscal year shall not be used to

770

increase recurring expenditures within the budget, but shall be

771

carried forward to the next fiscal year in furtherance of the

772

fund. The final budget, except for unreserved undesignated funds,

773

may be amended by including unanticipated such funds, so long as

774

notice of intention to amend is published in the notice of the

775

governing board meeting at which the amendment will be

776

considered, pursuant to s. 120.525. The notice shall set forth a

777

summary of the proposed amendment. However, in the event of a

778

disaster or of an emergency arising to prevent or avert the same,

779

the governing board shall not be limited by the budget but shall

780

have authority to apply such funds as may be available therefor

781

or as may be procured for such purpose.

782

     (6)  FINAL BUDGET; ANNUAL AUDIT; CAPITAL IMPROVEMENTS PLAN;

783

WATER RESOURCE DEVELOPMENT WORK PROGRAM.--

784

     (a)  Each district must, by the date specified for each

785

item, furnish copies of the following documents to the Governor,

786

the President of the Senate, the Speaker of the House of

787

Representatives, the chairs of all legislative committees and

788

subcommittees having substantive or fiscal jurisdiction over the

789

districts, as determined by the President of the Senate or the

790

Speaker of the House of Representatives as applicable, the

791

secretary of the department, and the governing board of each

792

county in which the district has jurisdiction or derives any

793

funds for the operations of the district:

794

     1.  The adopted budget, to be furnished within 10 days after

795

its adoption.

796

     2.  A financial audit of its accounts and records, to be

797

furnished within 10 days after its acceptance by the governing

798

board. The audit must be conducted in accordance with the

799

provisions of s. 11.45 and the rules adopted thereunder. In

800

addition to the entities named above, the district must provide a

801

copy of the audit to the Auditor General within 10 days after its

802

acceptance by the governing board.

803

     3.  A 5-year capital improvements plan, to be included in

804

the consolidated annual report required by s. 373.036(7). The

805

plan must include expected sources of revenue for planned

806

improvements and must be prepared in a manner comparable to the

807

fixed capital outlay format set forth in s. 216.043.

808

     4.  A 5-year water resource development work program to be

809

furnished within 30 days after the adoption of the final budget.

810

The program must describe the district's implementation strategy

811

for the water resource development component of each approved

812

regional water supply plan developed or revised under s.

813

373.0361. The work program must address all the elements of the

814

water resource development component in the district's approved

815

regional water supply plans and must identify which projects in

816

the work program will provide water, explain how each water

817

resource development project will produce additional water

818

available for consumptive uses, estimate the quantity of water to

819

be produced by each project, and provide an assessment of the

820

contribution of the district's regional water supply plans in

821

providing sufficient water to meet the water supply needs of

822

existing and future reasonable-beneficial uses for a 1-in-10-year

823

drought event. Within 30 days after its submittal, the department

824

shall review the proposed work program and submit its findings,

825

questions, and comments to the district. The review must include

826

a written evaluation of the program's consistency with the

827

furtherance of the district's approved regional water supply

828

plans, and the adequacy of proposed expenditures. As part of the

829

review, the department shall give interested parties the

830

opportunity to provide written comments on each district's

831

proposed work program. Within 45 days after receipt of the

832

department's evaluation, the governing board shall state in

833

writing to the department which changes recommended in the

834

evaluation it will incorporate into its work program submitted as

835

part of the March 1 consolidated annual report required by s.

836

373.036(7) or specify the reasons for not incorporating the

837

changes. The department shall include the district's responses in

838

a final evaluation report and shall submit a copy of the report

839

to the Governor, the President of the Senate, and the Speaker of

840

the House of Representatives.

841

     5. The Comprehensive Annual Financial Report of water

842

management districts that have received a Certificate of

843

Achievement for Excellence in Financial Reporting from the

844

Government Finance Officers Association.

845

     Section 10.  Subsection (1) of section 189.429, Florida

846

Statutes, is amended to read:

847

     189.429  Codification.--

848

     (1)  Each district, by December 1, 2004, shall submit to the

849

Legislature a draft codified charter, at its expense, so that its

850

special acts may be codified into a single act for reenactment by

851

the Legislature, if there is more than one special act for the

852

district. The Legislature may adopt a schedule for individual

853

district codification. Any codified act relating to a district,

854

which act is submitted to the Legislature for reenactment, shall

855

provide for the repeal of all prior special acts of the

856

Legislature relating to the district. The codified act shall be

857

filed with the department pursuant to s. 189.418(3) 189.418(2).

858

     Section 11.  Section 191.015, Florida Statutes, is amended

859

to read:

860

     191.015  Codification.--Each fire control district existing

861

on the effective date of this section, by December 1, 2004, shall

862

submit to the Legislature a draft codified charter, at its

863

expense, so that its special acts may be codified into a single

864

act for reenactment by the Legislature, if there is more than one

865

special act for the district. The Legislature may adopt a

866

schedule for individual district codification. Any codified act

867

relating to a district, which act is submitted to the Legislature

868

for reenactment, shall provide for the repeal of all prior

869

special acts of the Legislature relating to the district. The

870

codified act shall be filed with the Department of Community

871

Affairs pursuant to s. 189.418(3) 189.418(2).

872

     Section 12.  Effective July 1, 2008, section 218.315,

873

Florida Statutes, is created to read:

874

     218.315 Local government transparency; contracts.--

875

     (1) As used in this section, the term:

876

     (a) "Contract" means any legally binding agreement executed

877

by a local government and a corporation or an individual for the

878

purchase of commodities or contractual services which requires

879

the expenditure of $5,000 or more. The term excludes the

880

contractual rights of local government employees and retirees who

881

are members of the Florida Retirement System or who are members

882

of a local government retirement system.

883

     (b) "Corporation" means all corporations registered to do

884

business in the state, whether for profit or not for profit;

885

foreign corporations qualified to do business in this state or

886

actually doing business in this state, whether for profit or not

887

for profit; limited liability companies under chapter 608;

888

partnerships under chapter 620; a sole proprietorship as defined

889

in s. 440.02; or any other legal business entity, whether for

890

profit or not for profit.

891

     (c) "County officer" means a sheriff, tax collector,

892

property appraiser, supervisor of elections, and a clerk of the

893

circuit court.

894

     (d) "Local government" means counties, municipalities,

895

water management districts, and special taxing districts that

896

have the authority to levy ad valorem taxes or non-ad valorem

897

assessments, but the term excludes school districts.

898

     (e) "Individual" means a person, but excludes an employee

899

of a local government or an employee of the federal government

900

while acting in the capacity as employee.

901

     (2) In accordance with the schedule provided in subsection

902

(5), the Department of Financial Services shall develop and

903

maintain a portal linking to websites maintained by the local

904

governments subject to the requirements of this section.

905

     (3)(a) Each local government that has a website must

906

electronically post contract information relating to each

907

contract executed between the local government and a corporation

908

or an individual, or, for a county officer, between the county

909

officer and a corporation or an individual. The information must

910

be posted using the basic expenditure categories required in the

911

uniform format established under paragraph (c). The website must

912

be accessible without charge to any individual who has Internet

913

access using standard browsing software.

914

     (b) To the extent possible, each local government's website

915

shall provide a link to an electronic copy of the contract. The

916

portion of a public record that is confidential or exempt shall

917

be redacted prior to posting.

918

     (c) The Department of Financial Services shall develop a

919

uniform format to be used by each local government when posting

920

contract information. The uniform format must include:

921

     1. The name of the local government or county officer who

922

is a party to the contract;

923

     2. The name of each corporation or individual who is a

924

party to the contract;

925

     3. The date and amount of the contract;

926

     4. The purpose of the contract; and

927

     5. The basic expenditure categories reported by local

928

governments in the annual financial report submitted to the

929

department under s. 218.32.

930

     (4) Except as provided in this subsection, each local

931

government shall designate one central office to maintain all

932

contract information required to be reported. The county shall

933

maintain all contract information required to be reported by a

934

county officer. In cases where a local government does not have

935

an official website, the contract information must be maintained

936

in a local government office that is reasonably accessible to the

937

general public during normal business hours and capable of

938

providing contract information to a member of the general public

939

as a public-records request.

940

     (5)(a) Information concerning contracts executed by a local

941

government or a county officer shall be reported at least

942

quarterly by each local government according to the following

943

schedule and in a uniform reporting format:

944

     1. On or before December 31, 2009, all five water

945

management districts, any county having a population of 300,000

946

or more, any municipality having a population of 50,000 or more,

947

and any special taxing authority within such a county or

948

municipality shall report contract information required by this

949

section for contracts executed on or after October 1, 2009.

950

     2. On or before December 31, 2010, any county having a

951

population of at least 50,000 but fewer than 300,000, any

952

municipality having a population of at least 10,000 but fewer

953

than 50,000, and any special taxing authority within such a

954

county or municipality shall report contract information required

955

by this section for contracts executed on or after October 1,

956

2010.

957

     3. On or before December 31, 2011, any county having a

958

population of fewer than 50,000, any municipality having a

959

population of fewer than 10,000, and any special taxing authority

960

within such a county or municipality shall report contract

961

information required by this section for contracts executed on or

962

after October 1, 2011.

963

     (b) The population estimates used by counties and

964

municipalities to meet the schedule requirements of this

965

subsection shall be those reported on April 1, 2009, by the

966

Office of Economic and Demographic Research to the Executive

967

Office of the Governor under s. 186.901.

968

     (6) The Department of Financial Services may adopt rules

969

pursuant to ss. 120.536(1) and 120.54 to implement the provisions

970

of this section requiring the development and maintenance of the

971

state portal that links to the local government website and

972

requiring the development and distribution of the uniform

973

reporting format.

974

     Section 13. State government transparency; contracts.--

975

     (1) As used in this section, the term:

976

     (a) "Contract" means any legally binding agreement executed

977

by a state agency and a corporation or an individual for the

978

purchase of commodities or contractual services which requires

979

the expenditure of $5,000 or more. The term excludes the

980

contractual rights of state employees and retirees who are

981

members of the Florida Retirement System.

982

     (b) "Corporation" means all corporations registered to do

983

business in this state, whether for profit or not for profit;

984

foreign corporations qualified to do business in this state or

985

actually doing business in this state, whether for profit or not

986

for profit; limited liability companies under chapter 608,

987

Florida Statutes; partnerships under chapter 620, Florida

988

Statutes; a sole proprietorship as defined in s. 440.02, Florida

989

Statutes; or any other legal business entity, whether for profit

990

or not for profit.

991

     (c) "Expenditure" means a payment that a state agency makes

992

to a corporation or an individual under a contract.

993

     (d) "Individual" means a person, but excludes an employee

994

of a state agency or an employee of the Federal Government while

995

acting in the capacity as employee.

996

     (2) The Executive Office of the Governor is directed to

997

develop and maintain a portal linking to the state agency

998

contract expenditures report maintained by the Department of

999

Financial Services and required under this section.

1000

     (3)(a) The Department of Financial Services is directed to

1001

develop and maintain a contract expenditures report that provides

1002

the following information:

1003

     1. The name of the state agency that is a party to a

1004

contract;

1005

     2. The name of each corporation or individual who is a

1006

party to a contract;

1007

     3. The date, amount, and purpose of the contract; and

1008

     4. Each expenditure made under the contract.

1009

     (b) The contract expenditures report must be maintained by

1010

the department in a searchable website containing a navigation

1011

bar that allows an individual having Internet access to search

1012

for expenditure reports by governmental function, state agency,

1013

or appropriation category.

1014

     (4)(a) Each state agency shall record each contract

1015

executed between the agency and a corporation or an individual

1016

and each payment made under the contract along with the contract

1017

number in the department's Florida Accounting and Information

1018

Resources contract subsystem as provided in s. 215.94(2), Florida

1019

Statutes.

1020

     (b) To the extent possible, each state agency shall provide

1021

a link to an electronic copy of the contract. The portion of a

1022

public record which is confidential or exempt from inspection and

1023

copying shall be redacted prior to posting.

1024

     (5) This section shall take effect July 1, 2008.

1025

     Section 14.  Except as otherwise expressly provided in this

1026

act, this act shall take effect upon becoming a law and shall

1027

apply to the 2008-2009 fiscal year.