HB 7123

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 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 unreserved
28	undesignated fund balances; amending s. 189.418, F.S.;
29	providing definitions; providing additional requirements
30	for filing budgets by special districts; providing budget
31	disclosure requirements; requiring a proposed budget
32	summary; providing summary requirements; providing
33	additional requirements for posting comprehensive annual
34	financial reports at certain public offices, online, and
35	with special district residents; providing limitations on
36	unreserved undesignated fund balances; amending s.
37	373.536, F.S.; providing additional requirements for
38	filing comprehensive annual financial reports of water
39	management districts with clerks of circuit court, water
40	management residents, and online; providing limitations on
41	unreserved undesignated fund balances; deleting certain
42	notice requirements; amending ss. 189.429 and 191.015,
43	F.S.; correcting cross-references; providing
44	applicability; providing an effective date.
45
46	Be It Enacted by the Legislature of the State of Florida:
47
48	Section 1.  Paragraph (a) of subsection (6), paragraph (e)
49	of subsection (7), and paragraph (c) of subsection (14) of
50	section 112.061, Florida Statutes, are amended to read:
51	112.061  Per diem and travel expenses of public officers,
52	employees, and authorized persons.--
53	(6)  RATES OF PER DIEM AND SUBSISTENCE ALLOWANCE.--For
54	purposes of reimbursement rates and methods of calculation, per
55	diem and subsistence allowances are provided as follows:
56	(a)  All travelers shall be allowed for subsistence when
57	traveling to a convention or conference or when traveling within
58	or outside the state in order to conduct bona fide state
59	business, which convention, conference, or business serves a
60	direct and lawful public purpose with relation to the public
61	agency served by the person attending such meeting or conducting
62	such business, either of the following for each day of such
63	travel at the option of the traveler:
64	1.  Eighty dollars per diem; or
65	2.  If actual expenses exceed $80, the amounts permitted in
66	paragraph (b) for subsistence, plus actual expenses for lodging
67	at a single-occupancy rate to be substantiated by paid bills
68	therefor. Actual expenses for lodging shall not exceed $200 per
69	night excluding taxes unless approved in writing by the agency
70	head when lodging is not reasonably available for less than the
71	maximum rate.
72
73	When lodging or meals are provided at a state institution, the
74	traveler shall be reimbursed only for the actual expenses of
75	such lodging or meals, not to exceed the maximum provided for in
76	this subsection.
77	(7)  TRANSPORTATION.--
78	(e)  Transportation by charter or rental vehicle chartered
79	vehicles when traveling on official business may be authorized
80	by the agency head when necessary or where it is to the
81	advantage of the agency, provided the cost of such
82	transportation does not exceed the cost of transportation by
83	privately owned vehicle pursuant to paragraph (d).
84	Transportation by charter or rental vehicle is preferred in lieu
85	of a privately owned vehicle when the use of a rental vehicle is
86	calculated to cost less than the estimated amount required to
87	reimburse the traveler for transportation by his or her
88	privately owned vehicle. At the option of the traveler, the use
89	of his or her private vehicle may be authorized, but
90	reimbursement shall be limited to the amount of whichever means
91	of vehicle transportation is less.
92	(14)  APPLICABILITY TO COUNTIES, COUNTY OFFICERS, DISTRICT
93	SCHOOL BOARDS, SPECIAL DISTRICTS, AND METROPOLITAN PLANNING
94	ORGANIZATIONS.--
95	(c)  Except as otherwise provided in this subsection,
96	counties, county constitutional officers and entities governed
97	by those officers, district school boards, special districts,
98	and metropolitan planning organizations, other than those
99	subject to s. 166.021(10), remain subject to the requirements of
100	this section. Notwithstanding subparagraph (a)4., water
101	management districts created under s. 373.069, the Florida
102	Inland Navigation District, the Northwest Florida Regional
103	Housing Authority, the Northwest Florida Transportation Corridor
104	Authority, the Sarasota-Manatee Airport Authority, Space
105	Florida, and the Tampa Bay Area Regional Transportation
106	Authority are subject to the requirements of this section.
107	Section 2.  Paragraph (f) is added to subsection (2) of
108	section 129.01, Florida Statutes, to read:
109	129.01  Budget system established.--There is hereby
110	established a budget system for the control of the finances of
111	the boards of county commissioners of the several counties of
112	the state, as follows:
113	(2)  Each budget shall conform to the following general
114	directions and requirements:
115	(f)  The unreserved undesignated fund balance, as defined
116	in s. 129.02(1), shall not exceed 20 percent of operating
117	revenues or 90 days of regular general fund operating
118	expenditures, whichever is greater, necessary to secure and
119	maintain credit ratings, meet seasonal shortfalls in cash flow,
120	and reduce susceptibility to emergency or unanticipated
121	expenditures or to address revenue shortfalls. Any remaining
122	unreserved undesignated fund balance shall not be used to
123	increase recurring expenditures within the budget, but shall be
124	carried forward to the next fiscal year in furtherance of the
125	fund.
126	Section 3.  Section 129.02, Florida Statutes, is amended to
127	read:
128	129.02  Requisites of budgets.--
129	(1)  As used in this section, the term:
130	(a)  "Fund" means a fiscal and accounting entity with a
131	self-balancing set of accounts that are recorded and segregated
132	to account for specific activities or to attain certain
133	objectives in accordance with applicable laws, special
134	regulations, restrictions, or limitations, in accordance with
135	generally accepted accounting principles.
136	(b)  "Object of expenditure" means the classification of
137	fund data by character of expenditure. The term "object of
138	expenditure" includes, but is not limited to, operating
139	expenditures or expenses, personal services, debt service,
140	capital outlay, grants, and transfers, in accordance with
141	generally accepted accounting principles.
142	(c)  "Spending entity," as designated by the county
143	commission, means any office, unit, department, board,
144	commission, county officer, or dependent special district which
145	is responsible for any particular expenditures.
146	(d)  "Unreserved undesignated fund balance" means any fund
147	balance remaining after accounting for all reserved and
148	designated governmental fund balances.
149	(2)  Each budget shall conform to the following specific
150	directions and requirements:
151	(a)  Budgets that do not meet the Distinguished Budget
152	Presentation Award criteria established by the Government
153	Finance Officers Association shall, by fund and by spending
154	entity within each fund for the fiscal year, set forth the
155	following:
156	1.  All proposed budget expenditures summarized by the
157	object of expenditure to be undertaken or executed by any
158	spending entity during the fiscal year.
159	2.  Anticipated revenues for the fiscal year.
160	3.  Estimated beginning and ending fund balances.
161	4.  The corresponding actual figures for the prior fiscal
162	year, current revised budget or estimated current year actual,
163	and proposed budget for the next fiscal year consistent with the
164	basis of accounting used to prepare the budget.
165	5.  Explanatory schedules or statements noting material
166	changes in proposed expenditures by spending entity.
167	(b)1.(1)  General fund budget shall contain an estimate of
168	receipts by source, including any taxes now or hereafter
169	authorized by law to be levied for any countywide purpose,
170	except those countywide purposes provided for in the budgets
171	enumerated below, any tax millage limitation to the contrary
172	notwithstanding, and including any balance brought forward as
173	provided herein; and an itemized estimate of expenditures that
174	will need to be incurred to carry on all functions and
175	activities of the county government now or hereafter authorized
176	by law, except those functions and activities provided for in
177	the budgets enumerated below, and of unpaid vouchers of the
178	general fund; also of the reserve for contingencies and of the
179	balances, as hereinbefore provided, which should be carried
180	forward at the end of the year.
181	2.  A county shall prepare a written summary, not to exceed
182	4 pages, describing the important features of the proposed
183	budget. The summary shall include an overview of the county, a
184	description of the previous fiscal year's performance, a review
185	of the current fiscal year's revenues and expenditures, and an
186	economic outlook and future challenges or objectives
187	description. The summary must include a statement of the
188	budgetary basis of accounting used and a description of the
189	services to be delivered during the fiscal year. The county
190	shall make the summary available to county residents by filing
191	the summary with the clerk of the circuit court and posting the
192	summary prominently online if the county has a website.
193	(c)(2)  The County Transportation Trust Fund budget shall
194	contain an estimate of receipts by source and balances as
195	provided herein, and an itemized estimate of expenditures that
196	need to be incurred to carry on all work on roads and bridges in
197	the county except that provided for in the capital outlay
198	reserve fund budget and in district budgets pursuant to this
199	chapter, and of unpaid vouchers of the County Transportation
200	Trust Fund; also of the reserve for contingencies and the
201	balance, as hereinbefore provided, which should be carried
202	forward at the end of the year.
203	(3)  The budget for the county fine and forfeiture fund
204	shall contain an estimate of receipts by source and balances as
205	provided herein, and an itemized estimate of expenditures that
206	need to be incurred to carry on all criminal prosecution, and
207	all other law enforcement functions and activities of the county
208	now or hereafter authorized by law, and of indebtedness of the
209	county fine and forfeiture fund; also of the reserve for
210	contingencies and the balance, as hereinbefore provided, which
211	should be carried forward at the end of the year.
212	(d)1.(4)(a)  Capital outlay reserve fund budget shall
213	contain an estimate of receipts by source, including any taxes
214	authorized by law to be levied for that purpose, and including
215	any balance brought forward as provided for herein; and an
216	itemized estimate of expenditures for capital purposes to give
217	effect to general improvement programs. It shall be a plan for
218	the expenditure of funds for capital purposes, showing as income
219	the revenues, special assessments, borrowings, receipts from
220	sale of capital assets, free surpluses, and down payment
221	appropriation to be applied to the cost of a capital project or
222	projects, expenses of issuance of obligations, engineering,
223	supervision, contracts, and any other related expenditures. It
224	may contain also an estimate for the reserves as hereinbefore
225	provided and for a reserve for future construction and
226	improvements. No expenditures or obligations shall be incurred
227	for capital purposes except as appropriated in this budget,
228	except for the preliminary expense of plans, specifications and
229	estimates.
230	2.(b)  Under the provision herein set forth, a separate
231	capital budget may be adopted for each special district included
232	within the county budget, or a consolidated capital budget may
233	be adopted providing for the consolidation of capital projects
234	of the county and of the special districts included within the
235	county budget into one budget, treating borrowed funds and other
236	receipts as special revenue earmarked for capital projects as
237	separately itemized appropriation for each district special
238	project or county project, as the case may be.
239	3.(c)  Any funds in the capital budget not required to meet
240	the current construction cost of any project may be invested in
241	any securities of the Federal Government or in securities of any
242	county of the state pledging the full faith and credit of such
243	county or pledging such county's share of the gas tax provided
244	for in s. 16 of Art. IX of the Constitution of 1885 as adopted
245	by the 1968 revised constitution or in s. 9, Art. XII of said
246	revision.
247	(e)(5)  A bond interest and sinking fund budget shall be
248	made for each county and for each special district included
249	within the county budget having bonds outstanding. The budget
250	shall contain an estimate of receipts by source, including any
251	taxes authorized by law to be levied for that purpose, and
252	including any balances brought forward as provided herein; and
253	an itemized estimate of expenditures and reserves as follows:
254	The bond interest and principal maturities in the year for which
255	the budget is made shall be determined and estimates for
256	expenses connected with the payments of such bonds and coupons,
257	commissions of the tax collector, and of the property appraiser,
258	and expenses of refunding operations, if any are contemplated,
259	shall be appropriated. A sufficient "cash balance to be carried
260	over" may be reserved as set forth hereinbefore. The sinking
261	fund requirements provided for in the said reserve may be
262	carried over either in cash or in securities of the Federal
263	Government and of the local governments in Florida, or both.
264	(f)(6)  For each special district included within the
265	county budget, the operating fund budget shall contain an
266	estimate of receipts by source and balances as provided herein,
267	and an itemized estimate of expenditures that will need to be
268	incurred to carry on all functions and activities of the special
269	district as now or hereafter provided by law and of the
270	indebtedness of the special district; also of the reserves for
271	contingencies and the balances, as hereinbefore provided, which
272	should be carried forward at the end of the year.
273	Section 4.  Section 129.021, Florida Statutes, is amended
274	to read:
275	129.021  County officer budget
276	information.--Notwithstanding other provisions of law, the
277	budgets of all county officers, as submitted to the board of
278	county commissioners, shall be in sufficient detail and contain
279	such information as the board of county commissioners may
280	require in furtherance of their powers and responsibilities
281	provided in ss. 125.01(1)(q) and (r) and (6), and 129.01(2)(b),
282	and 129.02(1) and (2).
283	Section 5.  Subsection (3) of section 129.03, Florida
284	Statutes, is amended to read:
285	129.03  Preparation and adoption of budget.--
286	(3)  No later than 21 15 days after certification of value
287	by the property appraiser pursuant to s. 200.065(1), the county
288	budget officer, after tentatively ascertaining the proposed
289	fiscal policies of the board for the ensuing fiscal year, shall
290	prepare and present to the board a tentative budget for the
291	ensuing fiscal year for each of the funds provided in this
292	chapter, including all estimated receipts, taxes to be levied,
293	and balances expected to be brought forward and all estimated
294	expenditures, reserves, and balances to be carried over at the
295	end of the year.
296	(a)  The board of county commissioners shall receive and
297	examine the tentative budget for each fund and, subject to the
298	notice and hearing requirements of s. 200.065, shall require
299	such changes to be made as it shall deem necessary; provided the
300	budget shall remain in balance. The county budget officer's
301	estimates of receipts other than taxes, and of balances to be
302	brought forward, shall not be revised except by a resolution of
303	the board, duly passed and spread on the minutes of the board.
304	However, the board may allocate to any of the funds of the
305	county any anticipated receipts, other than taxes levied for a
306	particular fund, except receipts designated or received to be
307	expended for a particular purpose.
308	(b)1.  Until the effective date of subparagraph 2., upon
309	receipt of the tentative budgets and completion of any revisions
310	made by the board, the board shall prepare a statement
311	summarizing all of the adopted tentative budgets. This summary
312	statement shall show, for each budget and the total of all
313	budgets, the proposed tax millages, the balances, the reserves,
314	and the total of each major classification of receipts and
315	expenditures, classified according to the classification of
316	accounts prescribed by the appropriate state agency, and a brief
317	explanation of any material increase or decrease by spending
318	entity. The county shall make the summary statement available to
319	county residents by filing the statement with the clerk of the
320	circuit court and posting the statement prominently online if
321	the county has a website. The board shall cause this summary
322	statement to be advertised one time in a newspaper of general
323	circulation published in the county, or by posting with the
324	clerk of the circuit court at the courthouse door if there is no
325	such newspaper, and the advertisement shall appear adjacent to
326	the advertisement required pursuant to s. 200.065.
327	2.  Beginning with fiscal year 2018-2019, counties that
328	have received a Certificate of Achievement for Excellence in
329	Financial Reporting from the Government Finance Officers
330	Association shall make the Comprehensive Annual Financial Report
331	available to county residents by filing the report with the
332	clerk of the circuit court and posting the report prominently
333	online if the county has a website. Counties that have not
334	received a Certificate of Achievement for Excellence in
335	Financial Reporting shall continue to comply with the
336	requirements of subparagraph 1.
337	(c)  The board shall hold public hearings to adopt
338	tentative and final budgets pursuant to s. 200.065. The hearings
339	shall be primarily for the purpose of hearing requests and
340	complaints from the public regarding the budgets and the
341	proposed tax levies and for explaining the budget and proposed
342	or adopted amendments thereto, if any. The tentative budgets,
343	adopted tentative budgets, and final budgets shall be filed in
344	the office of the clerk of the circuit court county auditor as a
345	public record. For counties that have websites, the tentative
346	budgets and final budgets, as approved by the county commission,
347	shall be made available online when filed with the clerk of the
348	circuit court and shall remain online until the final budget is
349	adopted for the next fiscal year. Sufficient reference in words
350	and figures to identify the particular transactions shall be
351	made in the minutes of the board to record its actions with
352	reference to the budgets.
353	Section 6.  Section 166.241, Florida Statutes, is amended
354	to read:
355	166.241  Fiscal years, appropriations, budgets, and budget
356	amendments.--
357	(1)  As used in this section, the term:
358	(a)  "Fund" means a fiscal and accounting entity with a
359	self-balancing set of accounts that are recorded and segregated
360	to account for specific activities or to attain certain
361	objectives in accordance with applicable laws, special
362	regulations, restrictions, or limitations, in accordance with
363	generally accepted accounting principles.
364	(b)  "Object of expenditure" means the classification of
365	fund data by character of expenditure. The term "object of
366	expenditure" includes, but is not limited to, operating
367	expenditures or expenses, personal services, debt service,
368	capital outlay, grants, and transfers, in accordance with
369	generally accepted accounting principles.
370	(c)  "Spending entity," as designated by the municipality,
371	means any office, unit, department, board, commission, or
372	dependent special district which is responsible for any
373	particular expenditures.
374	(d)  "Unreserved undesignated fund balance" means any fund
375	balance remaining after accounting for all reserved and
376	designated governmental fund balances.
377	(2)(1)  Each municipality shall make provision for
378	establishing a fiscal year beginning October 1 of each year and
379	ending September 30 of the following year.
380	(3)(2)  The governing body of each municipality shall adopt
381	a budget each fiscal year. The budget shall must be adopted by
382	ordinance or resolution unless otherwise specified in the
383	respective municipality's charter. The amount available from
384	taxation and other sources, including amounts carried over from
385	prior fiscal years, must equal the total appropriations for
386	expenditures and reserves. The budget shall must regulate
387	expenditures of the municipality, and it is unlawful for any
388	officer of a municipal government to expend or contract for
389	expenditures in any fiscal year except in pursuance of budgeted
390	appropriations. The tentative budgets and final budgets,
391	approved by the governing body, shall be filed at a designated
392	public office within the boundaries of the municipality as a
393	public record. For municipalities that have websites, the
394	tentative budgets and final budgets, approved by the governing
395	body, shall be made available online when filed with the
396	designated public office and remain online until the final
397	budget is adopted for the next fiscal year.
398	(4)(a)  Budgets that do not meet the Distinguished Budget
399	Presentation Award criteria established by the Government
400	Finance Officers Association and that exceed $1 million shall,
401	by fund and by spending entity within each fund for the fiscal
402	year, set forth the following:
403	1.  All proposed budget expenditures summarized by the
404	object of expenditure to be undertaken or executed by any
405	spending entity during the fiscal year.
406	2.  Anticipated revenues for the fiscal year.
407	3.  Estimated beginning and ending fund balances.
408	4.  The corresponding actual figures for the prior fiscal
409	year, current revised budget or estimated current year actual,
410	and proposed budget for the next fiscal year consistent with the
411	basis of accounting used to prepare the budget.
412	5.  Explanatory schedules or statements noting material
413	changes in proposed expenditures by spending entity.
414	(b)  A municipality shall prepare a written summary, not to
415	exceed 4 pages, describing the important features of the
416	proposed budget. The summary shall include an overview of the
417	municipality, a description of the previous fiscal year's
418	performance, a review of the current fiscal year's revenues and
419	expenditures, and an economic outlook and future challenges or
420	objectives description. The summary must include a statement of
421	the budgetary basis of accounting used and a description of the
422	services to be delivered during the fiscal year. The
423	municipality shall make the summary available to municipal
424	residents by posting the summary at a designated public office
425	within the boundaries of the municipality and posting the
426	summary prominently online if the municipality has a website.
427	(5)(a)  Municipalities that have received a Certificate of
428	Achievement for Excellence in Financial Reporting from the
429	Government Finance Officers Association shall make the
430	Comprehensive Annual Financial Report available to municipal
431	residents by posting the report at a designated public office
432	within the boundaries of the municipality and posting the report
433	prominently online if the municipality has a website.
434	(b)  Municipalities the budgets of which are over $1
435	million and that have not received a Certificate of Achievement
436	for Excellence in Financial Reporting from the Government
437	Finance Officers Association shall, upon receipt of the
438	tentative budgets of each spending entity and completion of any
439	revisions made by the municipality, prepare a statement
440	summarizing all of the adopted tentative budgets. This summary
441	statement shall show for each budget the total of all budgets,
442	the proposed tax millages, the balances, the reserves, and the
443	total of each major classification of receipts and expenditures,
444	classified according to the classification of accounts
445	prescribed by the appropriate state agency, and a brief
446	explanation of any material increase or decrease by spending
447	entity. The municipality shall make the summary statement
448	available to municipal residents by posting the statement at a
449	designated public office within the boundaries of the
450	municipality and posting the statement prominently online if the
451	municipality has a website.
452	(6)  The unreserved undesignated fund balance shall not
453	exceed 20 percent of operating revenues or 90 days of regular
454	general fund operating expenditures, whichever is greater,
455	necessary to secure and maintain credit ratings, meet seasonal
456	shortfalls in cash flow, and reduce susceptibility to emergency
457	or unanticipated expenditures or to address revenue shortfalls.
458	Any remaining unreserved undesignated fund balance shall not be
459	used to increase recurring expenditures within the budget, but
460	shall be carried forward to the next fiscal year in furtherance
461	of the fund.
462	(7)(3)  The governing body of each municipality at any time
463	within a fiscal year or within up to 60 days following the end
464	of the fiscal year may amend a budget for that year as follows:
465	(a)  Appropriations for expenditures within a fund may be
466	decreased or increased by motion recorded in the minutes,
467	provided that the total of the appropriations of the fund is not
468	changed.
469	(b)  The governing body may establish procedures by which
470	the designated budget officer may authorize certain budget
471	amendments within a department, provided that the total of the
472	appropriations of the department is not changed.
473	(c)  If a budget amendment is required for a purpose not
474	specifically authorized in paragraph (a) or paragraph (b), the
475	budget amendment must be adopted in the same manner as the
476	original budget unless otherwise specified in the charter of the
477	respective municipality.
478	Section 7.  Section 189.418, Florida Statutes, is amended
479	to read:
480	189.418  Reports; budgets; audits.--
481	(1)  As used in this section, the term:
482	(a)  "Fund" means a fiscal and accounting entity with a
483	self-balancing set of accounts that are recorded and segregated
484	to account for specific activities or to attain certain
485	objectives in accordance with applicable laws, special
486	regulations, restrictions, or limitations, in accordance with
487	generally accepted accounting principles.
488	(b)  "Object of expenditure" means the classification of
489	fund data by character of expenditure. The term "object of
490	expenditure" includes, but is not limited to, operating
491	expenditures or expenses, personal services, debt service,
492	capital outlay, grants, and transfers, in accordance with
493	generally accepted accounting principles.
494	(c)  "Spending entity," as designated by the special
495	district, means any office, unit, department, board, commission,
496	or institution which is responsible for any particular
497	expenditures.
498	(d)  "Unreserved undesignated fund balance" means any fund
499	balance remaining after accounting for all reserved and
500	designated governmental fund balances.
501	(2)(1)  When a new special district is created, the
502	district must forward to the department, within 30 days after
503	the adoption of the special act, rule, ordinance, resolution, or
504	other document that provides for the creation of the district, a
505	copy of the document and a written statement that includes a
506	reference to the status of the special district as dependent or
507	independent and the basis for such classification. In addition
508	to the document or documents that create the district, the
509	district must also submit a map of the district, showing any
510	municipal boundaries that cross the district's boundaries, and
511	any county lines if the district is located in more than one
512	county. The department must notify the local government or other
513	entity and the district within 30 days after receipt of the
514	document or documents that create the district as to whether the
515	district has been determined to be dependent or independent.
516	(3)(2)  Any amendment, modification, or update of the
517	document by which the district was created, including changes in
518	boundaries, must be filed with the department within 30 days
519	after adoption. The department may initiate proceedings against
520	special districts as provided in s. 189.421 for failure to file
521	the information required by this subsection.
522	(4)(a)(3)  The governing body of each special district
523	shall adopt a budget by resolution each fiscal year. The total
524	amount available from taxation and other sources, including
525	amounts carried over from prior fiscal years, must equal the
526	total of appropriations for expenditures and reserves. The
527	adopted budget must regulate expenditures of the special
528	district, and it is unlawful for any officer of a special
529	district to expend or contract for expenditures in any fiscal
530	year except in pursuance of budgeted appropriations. Budgets
531	that exceed $250,000 in revenues and that do not meet the
532	Distinguished Budget Presentation Award criteria established by
533	the Government Finance Officers Association shall, by fund and
534	by spending entity within each fund for the fiscal year, set
535	forth the following:
536	1.  All proposed budget expenditures summarized by the
537	object of expenditure to be undertaken or executed by any
538	spending entity during the fiscal year.
539	2.  Anticipated revenues for the fiscal year.
540	3.  Estimated beginning and ending fund balances.
541	4.  The corresponding actual figures for the prior fiscal
542	year, current revised budget or estimated current year actual,
543	and proposed budget for the next fiscal year consistent with the
544	basis of accounting used to prepare the budget.
545	5.  Explanatory schedules or statements noting material
546	changes in proposed expenditures by spending entity.
547	(b)  For budgets that exceed $250,000 in revenues,
548	tentative budgets and final budgets, approved by the governing
549	body, shall be filed as a public record at a designated public
550	office within the boundaries of the special district, or, if a
551	public office is not available within the boundaries, shall be
552	filed with a public office close to the boundaries of the
553	special district. For special districts that have websites,
554	tentative budgets and final budgets, approved by the governing
555	body, shall be made available online when filed with the
556	designated public office and remain online until the final
557	budget is adopted for the next fiscal year.
558	(c)1.  Special districts that have received a Certificate
559	of Achievement for Excellence in Financial Reporting from the
560	Government Finance Officers Association shall make the
561	Comprehensive Annual Financial Report available to district
562	residents by posting the report at a designated public office
563	within the boundaries of the special district, or, if a public
564	office is not available within the boundaries, shall file the
565	report with a public office close to the boundaries of the
566	special district and post the report prominently online if the
567	district has a website.
568	2.  Special districts the budgets of which exceed $250,000
569	in revenues and that have not received a Certificate of
570	Achievement for Excellence in Financial Reporting from the
571	Government Finance Officers Association shall, upon receipt of
572	the tentative budgets of each spending entity and completion of
573	any revisions made by the special district, prepare a statement
574	summarizing all of the adopted tentative budgets. This summary
575	statement shall show for each budget the total of all budgets,
576	the proposed tax millages, the balances, the reserves, and the
577	total of each major classification of receipts and expenditures,
578	classified according to the classification of accounts
579	prescribed by the appropriate state agency, and a brief
580	explanation of any material increase or decrease by spending
581	entity. The special district shall make the summary statement
582	available to district residents by posting at a designated
583	public office within the boundaries of the special district, or,
584	if a public office is not available within the boundaries, the
585	statement shall be filed with a public office close to the
586	boundaries of the special district and post the statement
587	prominently online if the district has a website.
588	(5)  The unreserved undesignated fund balance shall not
589	exceed 20 percent of operating revenues or 90 days of regular
590	general fund operating expenditures, whichever is greater,
591	necessary to secure and maintain credit ratings, meet seasonal
592	shortfalls in cash flow, and reduce susceptibility to emergency
593	or unanticipated expenditures or to address revenue shortfalls.
594	Any remaining unreserved undesignated fund balance shall not be
595	used to increase recurring expenditures within the budget, but
596	shall be carried forward to the next fiscal year in furtherance
597	of the fund.
598	(6)(4)  The proposed budget of a dependent special district
599	shall be presented in accordance with generally accepted
600	accounting principles, contained within the general budget of
601	the local governing authority, and be clearly stated as the
602	budget of the dependent district. However, with the concurrence
603	of the local governing authority, a dependent district may be
604	budgeted separately.
605	(7)(5)  The governing body of each special district at any
606	time within a fiscal year or within up to 60 days following the
607	end of the fiscal year may amend a budget for that year. The
608	budget amendment must be adopted by resolution.
609	(8)(6)  A local governing authority may, in its discretion,
610	review the budget or tax levy of any special district located
611	solely within its boundaries.
612	(9)(7)  All reports or information required to be filed
613	with a local governing authority under ss. 189.415, 189.416, and
614	189.417 and this section shall:
615	(a)  When the local governing authority is a county, be
616	filed with the clerk of the board of county commissioners.
617	(b)  When the district is a multicounty district, be filed
618	with the clerk of the county commission in each county.
619	(c)  When the local governing authority is a municipality,
620	be filed at the place designated by the municipal governing
621	body.
622	Section 8.  Paragraphs (d) and (e) of subsection (3),
623	paragraph (c) of subsection (4), and paragraph (a) of subsection
624	(6) of section 373.536, Florida Statutes, are amended to read:
625	373.536  District budget and hearing thereon.--
626	(3)  BUDGET HEARINGS AND WORKSHOPS; NOTICE.--
627	(d)  As provided in s. 200.065(2)(d), the board shall
628	publish one or more notices of its intention to adopt a final
629	budget for the district for the ensuing fiscal year. The notice
630	shall appear adjacent to an advertisement that sets forth the
631	tentative budget in a format meeting the budget summary
632	requirements of s. 129.03(3)(b). The district shall not include
633	expenditures of federal special revenues and state special
634	revenues when preparing the statement required by s.
635	200.065(3)(l). The notice and advertisement shall be published
636	in one or more newspapers having a combined general paid
637	circulation in each county in which the district lies and the
638	advertisement shall be posted online if the district has a
639	website. Districts may include explanatory phrases and examples
640	in budget advertisements published under s. 200.065 to clarify
641	or illustrate the effect that the district budget may have on ad
642	valorem taxes.
643	(e)  In lieu of the advertisement setting forth the
644	tentative budget in a format meeting the budget summary
645	requirements of s. 129.03(3)(b), water management districts that
646	have received a Certificate of Achievement for Excellence in
647	Financial Reporting from the Government Finance Officers
648	Association shall cause the resulting Comprehensive Annual
649	Financial Report to be made available to district residents by
650	filing the report with the clerk of the circuit court of each
651	county within or partly within the district and by posting the
652	report prominently online if the district has a website. The
653	district shall also cause the website address of the report to
654	be advertised in one or more newspapers having a combined
655	general paid circulation in each county in which the district
656	lies, and the advertisement shall appear adjacent the
657	advertisement required pursuant to s. 200.065.
658	(f)(e)  The hearing for adoption of a final budget and
659	millage rate shall be by and before the governing board of the
660	district as provided in s. 200.065 and may be continued from day
661	to day until terminated by the board.
662	(4)  BUDGET CONTROLS.--
663	(c)  If Should the district receives receive unanticipated
664	funds, not including federal special revenues and state special
665	revenues, after the adoption of the final budget, those funds
666	shall be treated as unreserved undesignated funds. The
667	unreserved undesignated fund balance, as defined in s.
668	129.02(1), shall not exceed 20 percent of operating revenues or
669	90 days of regular general fund operating expenditures,
670	whichever is greater, necessary to secure and maintain credit
671	ratings, meet seasonal shortfalls in cash flow, and reduce
672	susceptibility to emergency or unanticipated expenditures or to
673	address revenue shortfalls. Any remaining unreserved
674	undesignated fund balance shall not be used to increase
675	recurring expenditures within the budget, but shall be carried
676	forward to the next fiscal year in furtherance of the fund the
677	final budget may be amended by including such funds, so long as
678	notice of intention to amend is published in the notice of the
679	governing board meeting at which the amendment will be
680	considered, pursuant to s. 120.525. The notice shall set forth a
681	summary of the proposed amendment. However, in the event of a
682	disaster or of an emergency arising to prevent or avert the
683	same, the governing board shall not be limited by the budget but
684	shall have authority to apply such funds as may be available
685	therefor or as may be procured for such purpose.
686	(6)  FINAL BUDGET; ANNUAL AUDIT; CAPITAL IMPROVEMENTS PLAN;
687	WATER RESOURCE DEVELOPMENT WORK PROGRAM.--
688	(a)  Each district must, by the date specified for each
689	item, furnish copies of the following documents to the Governor,
690	the President of the Senate, the Speaker of the House of
691	Representatives, the chairs of all legislative committees and
692	subcommittees having substantive or fiscal jurisdiction over the
693	districts, as determined by the President of the Senate or the
694	Speaker of the House of Representatives as applicable, the
695	secretary of the department, and the governing board of each
696	county in which the district has jurisdiction or derives any
697	funds for the operations of the district:
698	1.  The adopted budget, to be furnished within 10 days
699	after its adoption.
700	2.  A financial audit of its accounts and records, to be
701	furnished within 10 days after its acceptance by the governing
702	board. The audit must be conducted in accordance with the
703	provisions of s. 11.45 and the rules adopted thereunder. In
704	addition to the entities named above, the district must provide
705	a copy of the audit to the Auditor General within 10 days after
706	its acceptance by the governing board.
707	3.  A 5-year capital improvements plan, to be included in
708	the consolidated annual report required by s. 373.036(7). The
709	plan must include expected sources of revenue for planned
710	improvements and must be prepared in a manner comparable to the
711	fixed capital outlay format set forth in s. 216.043.
712	4.  A 5-year water resource development work program to be
713	furnished within 30 days after the adoption of the final budget.
714	The program must describe the district's implementation strategy
715	for the water resource development component of each approved
716	regional water supply plan developed or revised under s.
717	373.0361. The work program must address all the elements of the
718	water resource development component in the district's approved
719	regional water supply plans and must identify which projects in
720	the work program will provide water, explain how each water
721	resource development project will produce additional water
722	available for consumptive uses, estimate the quantity of water
723	to be produced by each project, and provide an assessment of the
724	contribution of the district's regional water supply plans in
725	providing sufficient water to meet the water supply needs of
726	existing and future reasonable-beneficial uses for a 1-in-10-
727	year drought event. Within 30 days after its submittal, the
728	department shall review the proposed work program and submit its
729	findings, questions, and comments to the district. The review
730	must include a written evaluation of the program's consistency
731	with the furtherance of the district's approved regional water
732	supply plans, and the adequacy of proposed expenditures. As part
733	of the review, the department shall give interested parties the
734	opportunity to provide written comments on each district's
735	proposed work program. Within 45 days after receipt of the
736	department's evaluation, the governing board shall state in
737	writing to the department which changes recommended in the
738	evaluation it will incorporate into its work program submitted
739	as part of the March 1 consolidated annual report required by s.
740	373.036(7) or specify the reasons for not incorporating the
741	changes. The department shall include the district's responses
742	in a final evaluation report and shall submit a copy of the
743	report to the Governor, the President of the Senate, and the
744	Speaker of the House of Representatives.
745	5.  The Comprehensive Annual Financial Report of water
746	management districts that have received a Certificate of
747	Achievement for Excellence in Financial Reporting from the
748	Government Finance Officers Association.
749	Section 9.  Subsection (1) of section 189.429, Florida
750	Statutes, is amended to read:
751	189.429  Codification.--
752	(1)  Each district, by December 1, 2004, shall submit to
753	the Legislature a draft codified charter, at its expense, so
754	that its special acts may be codified into a single act for
755	reenactment by the Legislature, if there is more than one
756	special act for the district. The Legislature may adopt a
757	schedule for individual district codification. Any codified act
758	relating to a district, which act is submitted to the
759	Legislature for reenactment, shall provide for the repeal of all
760	prior special acts of the Legislature relating to the district.
761	The codified act shall be filed with the department pursuant to
762	s. 189.418(3) 189.418(2).
763	Section 10.  Section 191.015, Florida Statutes, is amended
764	to read:
765	191.015  Codification.--Each fire control district existing
766	on the effective date of this section, by December 1, 2004,
767	shall submit to the Legislature a draft codified charter, at its
768	expense, so that its special acts may be codified into a single
769	act for reenactment by the Legislature, if there is more than
770	one special act for the district. The Legislature may adopt a
771	schedule for individual district codification. Any codified act
772	relating to a district, which act is submitted to the
773	Legislature for reenactment, shall provide for the repeal of all
774	prior special acts of the Legislature relating to the district.
775	The codified act shall be filed with the Department of Community
776	Affairs pursuant to s. 189.418(3) 189.418(2).
777	Section 11.  This act shall take effect upon becoming a law
778	and shall apply to the 2008-2009 fiscal year.

CODING: Words stricken are deletions; words underlined are additions.