HB 7195

1	A bill to be entitled
2	An act relating to local government accountability;
3	amending s. 11.40, F.S., relating to the Legislative
4	Auditing Committee; clarifying when the Department of
5	Community Affairs may institute procedures for declaring
6	that a special district is inactive; amending s. 30.49,
7	F.S.; specifying the level of detail required for each
8	fund in the sheriff's proposed budget; revising the
9	categories for expenditures; amending s. 112.63, F.S.,
10	relating to the review of the actuarial reports and
11	statements of retirement plans of governmental entities by
12	the Department of Management Services; providing that the
13	failure of a special district to make appropriate
14	adjustments or provide additional information authorizes
15	the department to seek a writ of certiorari; amending s.
16	129.01, F.S.; revising provisions relating to the
17	preparation of county budgets; specifying the level of
18	detail required for each fund in the budget; amending s.
19	129.02, F.S.; revising provisions relating to the
20	preparation of special district budgets; specifying the
21	level of detail required for each fund in the budget;
22	amending s. 129.021, F.S.; conforming cross-references;
23	amending s. 129.03, F.S.; deleting a time restriction on
24	preparing and presenting a tentative county budget;
25	requiring tentative county budgets to be posted on the
26	county's website; amending s. 129.06, F.S.; revising
27	provisions relating to the execution and amendment of
28	county budgets; requiring revised budgets to be posted on
29	the county's website; amending s. 129.07, F.S.; revising
30	provisions relating to the prohibition against exceeding
31	the county budget; amending s. 129.201, F.S.; conforming
32	and revising provisions relating to the budget of the
33	supervisor of elections; specifying the level of detail
34	required for each fund in the proposed budget; revising
35	expenditure categories; amending s. 166.241, F.S.;
36	revising provisions relating to the preparation or
37	amendment of municipal budgets; specifying the level of
38	detail for each fund in the budget; requiring such budgets
39	and amendment to such budgets to be posted on the website
40	of the municipality or related county; amending s.
41	189.4044, F.S.; adding failure to file a registered office
42	or agent with the department for 1 or more years as a
43	criteria for declaring a special district inactive;
44	amending s. 189.412, F.S.; adding the Legislative Auditing
45	Committee to the list of entities that obtain special
46	district noncompliance status reports; amending s.
47	189.418, F.S.; revising provisions relating to the
48	preparation or amendment of special district budgets;
49	specifying the level of detail for each fund in the
50	budget; requiring such budgets to be posted on the website
51	of the special district or related local general-purpose
52	government or governing authority; requiring special
53	districts to comply with certain reporting requirements;
54	authorizing a local governing authority to request certain
55	financial information from special districts located
56	solely within the boundaries of the authority; requiring
57	special districts to cooperate with such requests;
58	amending s. 189.419, F.S.; revising procedures relating to
59	a special district's failure to file certain reports or
60	information; amending s. 189.421, F.S.; revising
61	procedures relating to the failure of a special district
62	to disclose financial reports; authorizing the Department
63	of Community Affairs to seek a writ of certiorari;
64	amending s. 195.087, F.S.; requiring the final approved
65	budget of the property appraiser and tax collector to be
66	posted on the county's website; amending s. 218.32, F.S.;
67	revising the schedule for submitting a local governmental
68	entity's audit and annual financial reports to the
69	Department of Financial Services; requiring the department
70	to notify the Special District Information Program if it
71	does not receive a financial report from a local
72	government entity; requiring a local governmental entity
73	to provide a link to the entity's financial report on the
74	department's website; amending s. 218.35, F.S.; requiring
75	the budget for certain county-related duties to be
76	itemized in accordance with the uniform accounting system
77	of the Department of Financial Services; specifying the
78	level of detail for each fund in the clerk of the court's
79	budget; requiring the court clerk's approved budget to be
80	posted on the county's website; amending s. 218.39, F.S.;
81	revising the timeframe for completing a local governmental
82	entity's annual financial audit; requiring that an auditor
83	prepare an audit report; requiring that such report be
84	filed with the Auditor General within a specified time;
85	requiring that the Auditor General notify the Legislative
86	Auditing Committee of any audit report indicating that an
87	audited entity has failed to take corrective action;
88	requiring that the chair of a local governmental entity
89	appear before the committee under certain circumstances;
90	amending s. 218.503, F.S.; revising provisions relating to
91	oversight by the Governor when an entity's financial
92	statements show it cannot cover a deficit of funds;
93	amending s. 373.536, F.S.; requiring that water management
94	district budgets be posted on the district website;
95	amending s. 1011.03, F.S.; requiring the summary of the
96	tentative budget, the tentative budget, and the budget of
97	a district school board to be posted on the website of the
98	district or related county; amending s. 1011.051, F.S.;
99	revising provisions relating to the guidelines for
100	district school boards to maintain an ending fund balance
101	for the general fund; amending s. 1011.64, F.S.; revising
102	obsolete accounting terminology; providing an effective
103	date.
104
105	Be It Enacted by the Legislature of the State of Florida:
106
107	Section 1.  Paragraph (b) of subsection (5) of section
108	11.40, Florida Statutes, is amended to read:
109	11.40  Legislative Auditing Committee.-
110	(5)  Following notification by the Auditor General, the
111	Department of Financial Services, or the Division of Bond
112	Finance of the State Board of Administration of the failure of a
113	local governmental entity, district school board, charter
114	school, or charter technical career center to comply with the
115	applicable provisions within s. 11.45(5)-(7), s. 218.32(1), or
116	s. 218.38, the Legislative Auditing Committee may schedule a
117	hearing. If a hearing is scheduled, the committee shall
118	determine if the entity should be subject to further state
119	action. If the committee determines that the entity should be
120	subject to further state action, the committee shall:
121	(b)  In the case of a special district, notify the
122	Department of Community Affairs that the special district has
123	failed to comply with the law. Upon receipt of notification, the
124	Department of Community Affairs shall proceed pursuant to s.
125	189.4044 or the provisions specified in s. 189.421.
126	Section 2.  Subsections (1) through (4) of section 30.49,
127	Florida Statutes, are amended to read:
128	30.49  Budgets.-
129	(1)  Pursuant to s. 129.03(2), each sheriff shall annually
130	prepare and submit certify to the board of county commissioners
131	a proposed budget of expenditures for the carrying out of the
132	powers, duties, and operations of the office for the next
133	ensuing fiscal year of the county. The fiscal year of the
134	sheriff shall henceforth commence on October 1 and end on
135	September 30 of each year.
136	(2)(a)  The sheriff shall submit with the proposed budget
137	his or her sworn certificate, stating that the proposed
138	expenditures are reasonable and necessary for the proper and
139	efficient operation of the office for the ensuing year. The
140	proposed budget must shall show the estimated amounts of all
141	proposed expenditures for operating and equipping the sheriff's
142	office and jail, excluding the cost of construction, repair, or
143	capital improvement of county buildings during the such fiscal
144	year. The expenditures must shall be categorized at the
145	appropriate fund level in accordance with the following
146	functional categories:
147	1.  General law enforcement.
148	2.  Corrections and detention alternative facilities.
149	3.  Court services, excluding service of process.
150	(b)  The sheriff shall submit with the proposed budget a
151	sworn certificate stating that the proposed expenditures are
152	reasonable and necessary for the proper and efficient operation
153	of the office for the next fiscal year.
154	(c)  Within the appropriate fund and functional category,
155	expenditures shall be itemized in accordance with the uniform
156	chart of accounts prescribed by the Department of Financial
157	Services, as follows:
158	1.  Personnel Personal services.
159	2.  Operating expenses.
160	3.  Capital outlay.
161	4.  Debt service.
162	5.  Grants and aids Nonoperating disbursements and
163	contingency reserves.
164	6.  Other uses.
165	(d)(c)  The sheriff shall submit to the board of county
166	commissioners for consideration and inclusion in the county
167	budget, as deemed appropriate by the county, requests for
168	construction, repair, or capital improvement of county buildings
169	operated or occupied by the sheriff.
170	(3)  The sheriff shall furnish to the board of county
171	commissioners or the budget commission, if there is a budget
172	commission in the county, all relevant and pertinent information
173	concerning expenditures made in previous fiscal years and to the
174	proposed expenditures which the such board or commission deems
175	necessary, including expenditures at the subobject code level in
176	accordance with the uniform chart of accounts prescribed by the
177	Department of Financial Services. The board or commission may
178	not amend, modify, increase, or reduce any expenditure at the
179	subobject code level. except that The board or commission may
180	not require confidential information concerning details of
181	investigations. Confidential information concerning details of
182	investigations is exempt from the provisions of s. 119.07(1).
183	(4)  The board of county commissioners or the budget
184	commission, as appropriate the case may be, may require the
185	sheriff to correct mathematical, mechanical, factual, and
186	clerical errors and errors as to form in the proposed budget. At
187	the hearings held pursuant to s. 200.065, the board or
188	commission, as the case may be, may amend, modify, increase, or
189	reduce any or all items of expenditure in the proposed budget,
190	as certified by the sheriff pursuant to paragraphs (2)(a)-(c),
191	and shall approve such budget, as amended, modified, increased,
192	or reduced. The board or commission It must give written notice
193	of its action to the sheriff and specify in such notice the
194	specific items amended, modified, increased, or reduced. The
195	budget must shall include the salaries and expenses of the
196	sheriff's office, cost of operation of the county jail,
197	purchase, maintenance and operation of equipment, including
198	patrol cars, radio systems, transporting prisoners, court
199	duties, and all other salaries, expenses, equipment, and
200	investigation expenditures of the entire sheriff's office for
201	the previous year.
202	(a)  The sheriff, within 30 days after receiving written
203	notice of such action by the board or commission, either in
204	person or in his or her office, may file an appeal by petition
205	to the Administration Commission. Such appeal shall be by
206	petition to the Administration commission. The petition must
207	shall set forth the budget proposed by the sheriff, in the form
208	and manner prescribed by the Executive Office of the Governor
209	and approved by the Administration Commission, and the budget as
210	approved by the board of county commissioners or the budget
211	commission, as the case may be, and shall contain the reasons or
212	grounds for the appeal. Such petition shall be filed with the
213	Executive Office of the Governor, and a copy of the petition
214	shall be served upon the board or commission from the decision
215	of which appeal is taken by delivering the same to the chair or
216	president thereof or to the clerk of the circuit court.
217	(b)  The board of county commissioners or the budget
218	commission, as the case may be, shall have 5 days following from
219	delivery of a copy of any such petition to file a reply with the
220	Executive Office of the Governor a reply thereto, and it shall
221	deliver a copy of such reply to the sheriff.
222	Section 3.  Subsection (4) of section 112.63, Florida
223	Statutes, is amended to read:
224	112.63  Actuarial reports and statements of actuarial
225	impact; review.-
226	(4)  Upon receipt, pursuant to subsection (2), of an
227	actuarial report, or upon receipt, pursuant to subsection (3),
228	of a statement of actuarial impact, the Department of Management
229	Services shall acknowledge such receipt, but shall only review
230	and comment on each retirement system's or plan's actuarial
231	valuations at least on a triennial basis.
232	(a)  If the department finds that the actuarial valuation
233	is not complete, accurate, or based on reasonable assumptions or
234	otherwise materially fails to satisfy the requirements of this
235	part;, if the department requires additional material
236	information necessary to complete its review of the actuarial
237	valuation of a system or plan or material information necessary
238	to satisfy the duties of the department pursuant to s.
239	112.665(1);, or if the department does not receive the actuarial
240	report or statement of actuarial impact, the department shall
241	notify the administrator of the affected retirement system or
242	plan and the affected governmental entity and request
243	appropriate adjustment, the additional material information, or
244	the required report or statement. The notification must inform
245	the administrator of the affected retirement system or plan and
246	the affected governmental entity of the consequences for failing
247	failure to comply with the requirements of this subsection.
248	(b)  If, after a reasonable period of time, a satisfactory
249	adjustment is not made or the report, statement, or additional
250	material information is not provided, the department may notify
251	the Department of Revenue and the Department of Financial
252	Services of the such noncompliance, and in which case the
253	Department of Revenue and the Department
254	shall withhold any funds not pledged for
255	debt service which are payable to the
256	entity until the adjustment is made or the report, statement, or
257	additional material information is provided to the department.
258	The Department of Management Services shall specify the date
259	such action is to begin and notify, and notification by the
260	department must be received by the Department of Revenue, the
261	Department of Financial Services, and the affected governmental
262	entity 30 days before the specified date the action begins.
263	(c)(a)  Within 21 days after receipt of the notice, the
264	affected governmental entity may petition the Department of
265	Management Services for a hearing under ss. 120.569 and 120.57
266	with the Department of Management Services. The Department of
267	Revenue and the Department of Financial Services may not be
268	parties to the any such hearing, but may request to intervene if
269	requested by the Department of Management Services or if the
270	Department of Revenue or the Department of Financial Services
271	determines its interests may be adversely affected by the
272	hearing.
273	1.  If the administrative law judge recommends in favor of
274	the department, the department shall perform an actuarial
275	review, prepare the statement of actuarial impact, or collect
276	the requested material information. The cost to the department
277	of performing the such actuarial review, preparing the
278	statement, or collecting the requested material information
279	shall be charged to the affected governmental entity whose of
280	which the employees are covered by the retirement system or
281	plan. If payment of such costs is not received by the department
282	within 60 days after receipt by the affected governmental entity
283	receives of the request for payment, the department shall
284	certify to the Department of Revenue and the Department of
285	Financial Services the amount due, and the Department of Revenue
286	and the Department of Financial Services shall pay such amount
287	to the Department of Management Services from any funds not
288	pledged for satisfaction of bond debt service which are payable
289	to the affected governmental entity of which the employees are
290	covered by the retirement system or plan.
291	2.  If the administrative law judge recommends in favor of
292	the affected governmental entity and the department performs an
293	actuarial review, prepares the statement of actuarial impact, or
294	collects the requested material information, the cost to the
295	department of performing the actuarial review, preparing the
296	statement, or collecting the requested material information
297	shall be paid by the Department of Management Services.
298	(d)(b)  In the case of an affected special district, the
299	Department of Management Services shall also notify the
300	Department of Community Affairs. Upon receipt of notification,
301	the Department of Community Affairs shall proceed pursuant to
302	the provisions of s. 189.421 with regard to the special
303	district.
304	1.  Failure of a special district to provide a required
305	report or statement, to make appropriate adjustments, or to
306	provide additional material information after the procedures
307	specified in s. 189.421(1) are exhausted shall be deemed final
308	action by the special district.
309	2.  The Department of Management Services may notify the
310	Department of Community Affairs of those special districts that
311	failed to come into compliance. Upon receipt of notification,
312	the Department of Community Affairs shall proceed pursuant to s.
313	189.421(4).
314	Section 4.  Section 129.01, Florida Statutes, is amended to
315	read:
316	129.01  Budget system established.-There is hereby
317	established A budget system for the control of the finances of
318	the boards of county commissioners of the several counties of
319	the state is established, as follows:
320	(1)  A budget There shall be prepared, approved, adopted,
321	and executed, as prescribed in this chapter, for the fiscal year
322	ending September 30, 1952, and for each fiscal year. At a
323	minimum, the budget must show for each fund, as thereafter, an
324	annual budget for such funds as may be required by law and or by
325	sound financial practices, budgeted revenues and expenditures by
326	organizational unit at a level of detail that is at least
327	similar to the level of detail in the annual financial report
328	required under s. 218.32(1) and generally accepted accounting
329	principles. The budget shall control the levy of taxes and the
330	expenditure of money for all county purposes during the ensuing
331	fiscal year.
332	(2)  The Each budget must shall conform to the following
333	general directions and requirements:
334	(a)  The budget must shall be prepared, summarized, and
335	approved by the board of county commissioners of each county.
336	(b)  The budget must shall be balanced, so that; that is,
337	the total of the estimated receipts available from taxation and
338	other sources, including balances brought forward from prior
339	fiscal years, equals shall equal the total of the appropriations
340	for expenditures and reserves. It shall conform to the uniform
341	classification of accounts prescribed by the appropriate state
342	agency. The budgeted receipts must division of the budget shall
343	include 95 percent of all receipts reasonably to be anticipated
344	from all sources, including taxes to be levied, provided the
345	percent anticipated from ad valorem levies is shall be as
346	specified in s. 200.065(2)(a), and is 100 percent of the amount
347	of the balances of both cash and liquid securities estimated to
348	be brought forward at the beginning of the fiscal year. The
349	appropriations must appropriation division of the budget shall
350	include itemized appropriations for all expenditures authorized
351	by law, contemplated to be made, or incurred for the benefit of
352	the county during the said year and the provision for the
353	reserves authorized by this chapter. Both the receipts and
354	appropriations must appropriation divisions shall reflect the
355	approximate division of expenditures between countywide
356	expenditures and noncountywide expenditures and the division of
357	county revenues derived from or on behalf of the county as a
358	whole and county revenues derived from or on behalf of a
359	municipal service taxing unit, special district included within
360	the county budget, unincorporated area, service area, or program
361	area, or otherwise not received for or on behalf of the county
362	as a whole.
363	(c)  Provision may be made for the following reserves:
364	1.  A reserve for contingencies may be provided which does
365	in a sum not to exceed 10 percent of the total appropriations of
366	the budget.
367	2.  A reserve for cash balance to be carried over may be
368	provided for the purpose of paying expenses from October 1 of
369	the next ensuing fiscal year until the time when the revenues
370	for that year are expected to be available. This reserve may be
371	not be more than 20 percent of the total appropriations.
372	However, receipts and balances of the budget; provided that for
373	the bond interest and sinking fund budget, this reserve may not
374	exceed be not more than the total maturities of debt, (both
375	principal and interest), which that will occur during the next
376	ensuing fiscal year, plus the sinking fund requirements,
377	computed on a straight-line basis, for any outstanding
378	obligations to be paid from the fund.
379	(d)  An appropriation for "outstanding indebtedness" shall
380	be made to provide for the payment of vouchers that which have
381	been incurred in and charged against the budget for the current
382	year or a prior year, but that which are expected to be unpaid
383	at the beginning of the next fiscal ensuing year for which the
384	budget is being prepared. The appropriation for the payment of
385	such vouchers shall be to made in the same fund in which for
386	which the expenses were originally incurred.
387	(e)  Any surplus arising from an excess of the estimated
388	cash balance over the estimated amount of unpaid obligations to
389	be carried over in a fund at the end of the current fiscal year
390	may be transferred to any of the other funds of the county, and
391	the amount so transferred shall be budgeted as a receipt to such
392	other funds. However, a; provided, that no such surplus:
393	1.  In a fund raised for debt service may not shall be
394	transferred to another fund until, except to a fund raised for
395	the same purposes in the same territory, unless the debt for
396	which the fund was established of such territory has been
397	extinguished., in which case it may be transferred to any other
398	fund raised for that territory; provided, further, that no such
399	surplus
400	2.  In a capital outlay reserve fund may not be transferred
401	to another fund until such time as the projects for which the
402	such capital outlay reserve fund was raised have been completed
403	and all obligations paid.
404	Section 5.  Subsection (6) of section 129.02, Florida
405	Statutes, is amended to read:
406	129.02  Requisites of budgets.-Each budget shall conform to
407	the following specific directions and requirements:
408	(6)  For each special district included within the county
409	budget, the operating fund budget must show budgeted revenues
410	and expenditures by organizational unit at a level of detail
411	that is at least similar to the level of detail in the annual
412	financial report required under s. 218.32(1). The amount
413	available from taxation and other sources, including balances
414	brought forward from prior fiscal years, must equal the total
415	appropriations for expenditures and reserves. The budget must
416	include shall contain an estimate of receipts by source and
417	balances as provided herein, and an itemized estimate of
418	expenditures necessary that will need to be incurred to carry on
419	all functions and activities of the special district as now or
420	hereafter provided by law, including and of the indebtedness of
421	the special district and the provision for required reserves;
422	also of the reserves for contingencies and the balances, as
423	hereinbefore provided, which should be carried forward at the
424	end of the year.
425	Section 6.  Section 129.021, Florida Statutes, is amended
426	to read:
427	129.021  County officer budget information.-Notwithstanding
428	other provisions of law, the budgets of all county officers, as
429	submitted to the board of county commissioners, must shall be in
430	sufficient detail and contain such information as the board of
431	county commissioners may require in furtherance of their powers
432	and responsibilities provided in ss. 125.01(1)(q), and (r), and
433	(v), and (6) and 129.01(2)(b).
434	Section 7.  Subsection (3) of section 129.03, Florida
435	Statutes, is amended to read:
436	129.03  Preparation and adoption of budget.-
437	(3)  No later than 15 days after certification of value by
438	the property appraiser pursuant to s. 200.065(1), The county
439	budget officer, after tentatively ascertaining the proposed
440	fiscal policies of the board for the next ensuing fiscal year,
441	shall prepare and present to the board a tentative budget for
442	the next ensuing fiscal year for each of the funds provided in
443	this chapter, including all estimated receipts, taxes to be
444	levied, and balances expected to be brought forward and all
445	estimated expenditures, reserves, and balances to be carried
446	over at the end of the year.
447	(a)  The board of county commissioners shall receive and
448	examine the tentative budget for each fund and, subject to the
449	notice and hearing requirements of s. 200.065, shall require
450	such changes to be made as it deems shall deem necessary,;
451	provided the budget remains shall remain in balance. The county
452	budget officer's estimates of receipts other than taxes, and of
453	balances to be brought forward, may shall not be revised except
454	by a resolution of the board, duly passed and spread on the
455	minutes of the board. However, the board may allocate to any of
456	the funds of the county any anticipated receipts, other than
457	taxes levied for a particular fund, except receipts designated
458	or received to be expended for a particular purpose.
459	(b)  Upon receipt of the tentative budgets and completion
460	of any revisions made by the board, the board shall prepare a
461	statement summarizing all of the adopted tentative budgets. The
462	This summary statement must shall show, for each budget and the
463	total of all budgets, the proposed tax millages, the balances,
464	the reserves, and the total of each major classification of
465	receipts and expenditures, classified according to the uniform
466	classification of accounts adopted prescribed by the appropriate
467	state agency. The board shall cause this summary statement to be
468	advertised one time in a newspaper of general circulation
469	published in the county, or by posting at the courthouse door if
470	there is no such newspaper, and the advertisement must shall
471	appear adjacent to the advertisement required pursuant to s.
472	200.065.
473	(c)  The board shall hold public hearings to adopt
474	tentative and final budgets pursuant to s. 200.065. The hearings
475	shall be primarily for the purpose of hearing requests and
476	complaints from the public regarding the budgets and the
477	proposed tax levies and for explaining the budget and any
478	proposed or adopted amendments thereto, if any. The tentative
479	budget must be posted on the county's official website at least
480	2 days before the public hearing to consider such budget. The
481	final budget must be posted on the website within 30 days after
482	adoption. The tentative budgets, adopted tentative budgets, and
483	final budgets shall be filed in the office of the county auditor
484	as a public record. Sufficient reference in words and figures to
485	identify the particular transactions shall be made in the
486	minutes of the board to record its actions with reference to the
487	budgets.
488	Section 8.  Subsection (1) and paragraphs (a) and (f) of
489	subsection (2) of section 129.06, Florida Statutes, are amended
490	to read:
491	129.06  Execution and amendment of budget.-
492	(1)  Upon the final adoption of the budgets as provided in
493	this chapter, the budgets so adopted must shall regulate the
494	expenditures of the county and each special district included
495	within the county budget, and the itemized estimates of
496	expenditures must shall have the effect of fixed appropriations
497	and may shall not be amended, altered, or exceeded except as
498	provided in this chapter.
499	(a)  The modified-accrual basis or accrual basis of
500	accounting must be followed for all funds in accordance with
501	generally accepted accounting principles.
502	(b)  The cost of the investments provided in this chapter,
503	or the receipts from their sale or redemption, may must not be
504	treated as expense or income, and but the investments on hand at
505	the beginning or end of each fiscal year must be carried as
506	separate items at cost in the fund balances; however, the
507	amounts of profit or loss received on their sale must be treated
508	as income or expense, as applicable the case may be.
509	(2)  The board at any time within a fiscal year may amend a
510	budget for that year, and may within the first 60 days of a
511	fiscal year amend the budget for the prior fiscal year, as
512	follows:
513	(a)  Appropriations for expenditures within in any fund may
514	be decreased or and other appropriations in the same fund
515	correspondingly increased by motion recorded in the minutes,
516	provided that the total of the appropriations of the fund does
517	not change may not be changed. The board of county
518	commissioners, however, may establish procedures by which the
519	designated budget officer may authorize certain
520	intradepartmental budget amendments, provided that the total
521	appropriations appropriation of the fund does not change
522	department may not be changed.
523	(f)  Unless otherwise prohibited by law, if an amendment to
524	a budget is required for a purpose not specifically authorized
525	in paragraphs (a)-(e), unless otherwise prohibited by law, the
526	amendment may be authorized by resolution or ordinance of the
527	board of county commissioners adopted following a public
528	hearing.
529	1.  The public hearing must be advertised at least 2 days,
530	but not more than 5 days, before the date of the hearing. The
531	advertisement must appear in a newspaper of paid general
532	circulation and must identify the name of the taxing authority,
533	the date, place, and time of the hearing, and the purpose of the
534	hearing. The advertisement must also identify each budgetary
535	fund to be amended, the source of the funds, the use of the
536	funds, and the total amount of each fund's appropriations
537	budget.
538	2.  If the board amends the budget pursuant to this
539	paragraph, the adopted amendment must be posted on the county's
540	official website within 5 days after adoption.
541	Section 9.  Section 129.07, Florida Statutes, is amended to
542	read:
543	129.07  Unlawful to exceed the budget; certain contracts
544	void; commissioners contracting excess indebtedness personally
545	liable.-It is unlawful for The board of county commissioners may
546	not to expend or enter into a contract requiring expenditures
547	for the expenditure in any fiscal year for more than the amount
548	of appropriations budgeted in each fund's budget, except as
549	provided herein, and in no case shall the total appropriations
550	of any budget may not be exceeded, except as provided in s.
551	129.06., and Any indebtedness contracted for any purpose against
552	either of the funds enumerated in this chapter or for any
553	purpose, the expenditure for which is chargeable to either of
554	the said funds, is shall be null and void, and no suit may or
555	suits shall be prosecuted in any court in this state for the
556	collection of such indebtedness. same, and The members of the
557	board of county commissioners voting for and contracting for
558	such indebtedness amounts and the bonds of such members of said
559	boards also shall be liable for any the excess indebtedness so
560	contracted for.
561	Section 10.  Section 129.201, Florida Statutes, is amended
562	to read:
563	129.201  Budget of supervisor of elections; manner and time
564	of preparation and presentation.-
565	(1)  Pursuant to ss. 129.01 and s. 129.03(2), each
566	supervisor of elections shall annually prepare and submit
567	certify to the board of county commissioners, or county budget
568	commission if there is one in the county, a proposed budget for
569	carrying out the powers, duties, and operations of income and
570	expenditures to fulfill the duties, responsibilities, and
571	operation of the office of the supervisor of elections for the
572	next ensuing fiscal year of the county. The fiscal year of the
573	supervisor of elections commences shall commence on October 1 of
574	each year and ends shall end on September 30 of the following
575	year.
576	(2)(a)  Expenditures must be itemized in accordance with
577	the uniform accounting system prescribed by the Department of
578	Financial Services Each expenditure item in the budget for the
579	supervisor of elections shall be itemized generally as follows:
580	(a)1.  Personnel services. Compensation for the supervisor
581	of elections and all other personnel of the office.
582	(b)2.  Operating expenses.
583	(c)3.  Capital outlay.
584	(d)  Debt service.
585	(e)4.  Grants and aids. Contingencies and transfers.
586	(f)  Other uses.
587	(b)  To the extent appropriate, the budget shall be further
588	itemized in conformance with the Uniform Accounting System for
589	Local Units of Government in Florida adopted by rule of the
590	Chief Financial Officer.
591	(3)  The supervisor of elections shall furnish to the board
592	of county commissioners or the county budget commission all
593	relevant and pertinent information that the which such board or
594	commission deems shall deem necessary, including expenditures at
595	the subobject code level in accordance with the uniform chart of
596	accounts prescribed by the Department of Financial Services. The
597	board or commission may not amend, modify, increase, or reduce
598	any expenditure at the subobject code level.
599	(4)  The board or commission, as appropriate the case may
600	be, may require the supervisor of elections to correct
601	mathematical, mechanical, factual, and clerical errors and
602	errors of form in the proposed budget. At the hearings held
603	pursuant to s. 200.065, the board or commission may amend,
604	modify, increase, or reduce any or all items of expenditure in
605	the proposed budget as submitted under subsections (1) and (2);
606	and, as amended, modified, increased, or reduced, such budget
607	shall be approved by the board or commission, which must provide
608	giving written notice of its action to specific items amended,
609	modified, increased, or reduced.
610	(5)  The board or commission shall include in the county
611	budget the items of proposed expenditures as set forth in the
612	budget which are required by this section to be submitted, after
613	the budget has been reviewed and approved. The board or
614	commission shall include the supervisor of elections' reserve
615	for contingencies provided herein in the general county budget's
616	reserve for contingencies account in the general county budget.
617	(6)  The supervisor of elections' reserve for contingencies
618	is in the budget of a supervisor of elections shall be governed
619	by the same provisions governing the amount and use of the
620	reserve for contingencies appropriated in the county budget.
621	(7)  The proposed budget shall be submitted to the board of
622	county commissioners or county budget commission pursuant to s.
623	129.03(2), and the budget shall be included by the board or
624	commission in the general county budget.
625	(8)  The items placed in the budget of the board are
626	pursuant to this act shall be subject to the same provisions of
627	law as the county annual budget; however, an no amendment may be
628	made to the appropriations of the office of the supervisor of
629	elections may not be made without due notice of the change to
630	the supervisor of elections.
631	(9)  The budget of the supervisor of elections may be
632	increased by the board of county commissioners to cover such
633	expenses for emergencies and unanticipated expenses as are
634	recommended and justified by the supervisor of elections.
635	Section 11.  Section 166.241, Florida Statutes, is amended
636	to read:
637	166.241  Fiscal years, appropriations, budgets, and budget
638	amendments.-
639	(1)  Each municipality shall establish make provision for
640	establishing a fiscal year beginning October 1 of each year and
641	ending September 30 of the following year.
642	(2)  The governing body of each municipality shall adopt a
643	budget each fiscal year. The budget must be adopted by ordinance
644	or resolution unless otherwise specified in the respective
645	municipality's charter. The amount available from taxation and
646	other sources, including balances brought forward amounts
647	carried over from prior fiscal years, must equal the total
648	appropriations for expenditures and reserves. At a minimum, the
649	adopted budget must show for each fund, as required by law and
650	sound financial practices, budgeted revenues and expenditures by
651	organizational unit at a level of detail at least similar to the
652	level of detail in the annual financial report required under s.
653	218.32(1). The adopted budget must regulate expenditures of the
654	municipality, and an it is unlawful for any officer of a
655	municipal government may not to expend or contract for
656	expenditures in any fiscal year except pursuant to the adopted
657	budget in pursuance of budgeted appropriations.
658	(3)  The tentative budget must be posted on the
659	municipality's official website at least 2 days before the
660	budget hearing, held pursuant to s. 200.065 or other law, to
661	consider such budget. The final adopted budget must be posted on
662	the municipality's official website within 30 days after
663	adoption. If the municipality does not operate an official
664	website, the municipality must, within a reasonable period of
665	time as established by the county or counties in which the
666	municipality is located, transmit the tentative budget and final
667	budget to the manager or administrator of such counties who
668	shall post the budgets on the county's website.
669	(4)(3)  The governing body of each municipality at any time
670	within a fiscal year or within up to 60 days following the end
671	of the fiscal year may amend a budget for that year as follows:
672	(a)  Appropriations for expenditures within a fund may be
673	decreased or increased by motion recorded in the minutes if,
674	provided that the total of the appropriations of the fund is not
675	changed.
676	(b)  The governing body may establish procedures by which
677	the designated budget officer may authorize certain budget
678	amendments if within a department, provided that the total of
679	the appropriations of the fund department is not changed.
680	(c)  If a budget amendment is required for a purpose not
681	specifically authorized in paragraph (a) or paragraph (b), the
682	budget amendment must be adopted in the same manner as the
683	original budget unless otherwise specified in the municipality's
684	charter of the respective municipality.
685	(5)  If the governing body of a municipality amends the
686	budget pursuant to paragraph (4)(c), the adopted amendment must
687	be posted on the official website of the municipality within 5
688	days after adoption. If the municipality does not operate an
689	official website, the municipality must, within a reasonable
690	period of time as established by the county or counties in which
691	the municipality is located, transmit the adopted amendment to
692	the manager or administrator of such county or counties who
693	shall post the adopted amendment on the county's website.
694	Section 12.  Paragraph (a) of subsection (1) of section
695	189.4044, Florida Statutes, is amended to read:
696	189.4044  Special procedures for inactive districts.-
697	(1)  The department shall declare inactive any special
698	district in this state by documenting that:
699	(a)  The special district meets one of the following
700	criteria:
701	1.  The registered agent of the district, the chair of the
702	governing body of the district, or the governing body of the
703	appropriate local general-purpose government notifies the
704	department in writing that the district has taken no action for
705	2 or more years;
706	2.  Following an inquiry from the department, the
707	registered agent of the district, the chair of the governing
708	body of the district, or the governing body of the appropriate
709	local general-purpose government notifies the department in
710	writing that the district has not had a governing board or a
711	sufficient number of governing board members to constitute a
712	quorum for 2 or more years or the registered agent of the
713	district, the chair of the governing body of the district, or
714	the governing body of the appropriate local general-purpose
715	government fails to respond to the department's inquiry within
716	21 days; or
717	3.  The department determines, pursuant to s. 189.421, that
718	the district has failed to file any of the reports listed in s.
719	189.419; or.
720	4.  The district has not had a registered office and agent
721	on file with the department for 1 or more years.
722	Section 13.  Subsection (1) of section 189.412, Florida
723	Statutes, is amended to read:
724	189.412  Special District Information Program; duties and
725	responsibilities.-The Special District Information Program of
726	the Department of Community Affairs is created and has the
727	following special duties:
728	(1)  The collection and maintenance of special district
729	noncompliance status reports from the Department of Management
730	Services, the Department of Financial Services, the Division of
731	Bond Finance of the State Board of Administration, and the
732	Auditor General, and the Legislative Auditing Committee, for the
733	reporting required in ss. 112.63, 218.32, 218.38, and 218.39.
734	The noncompliance reports must list those special districts that
735	did not comply with the statutory reporting requirements.
736	Section 14.  Subsections (3) through (7) of section
737	189.418, Florida Statutes, are amended to read:
738	189.418  Reports; budgets; audits.-
739	(3)  The governing body of each special district shall
740	adopt a budget by resolution each fiscal year. The total amount
741	available from taxation and other sources, including balances
742	brought forward amounts carried over from prior fiscal years,
743	must equal the total of appropriations for expenditures and
744	reserves. At a minimum, the adopted budget must show for each
745	fund, as required by law and sound financial practices, budgeted
746	revenues and expenditures by organizational unit at a level of
747	detail that is at least similar to the level of detail in the
748	annual financial report required under s. 218.32(1). The adopted
749	budget must regulate expenditures of the special district, and
750	an it is unlawful for any officer of a special district may not
751	to expend or contract for expenditures in any fiscal year except
752	pursuant to the adopted budget in pursuance of budgeted
753	appropriations.
754	(4)  The tentative budget must be posted on the special
755	district's official website at least 2 days before the budget
756	hearing, held pursuant to s. 200.065 or other law, to consider
757	such budget. The final adopted budget must be posted on the
758	special district's official website within 30 days after
759	adoption. If the special district does not operate an official
760	website, the special district must, within a reasonable period
761	of time as established by the local general-purpose government,
762	or governments in which the special district is located or the
763	local governing authority to which the district is dependent,
764	transmit the tentative budget or final budget to the manager or
765	administrator of the local general-purpose government or the
766	local governing authority. The manager or administrator shall
767	post the tentative budget or final budget on the website of the
768	local general-purpose government or governing authority. This
769	subsection and subsection (3) does not apply to water management
770	districts as defined in s. 373.019.
771	(5)(4)  The proposed budget of a dependent special district
772	must shall be presented in accordance with generally accepted
773	accounting principles, contained within the general budget of
774	the local governing authority to which it is dependent, and be
775	clearly stated as the budget of the dependent district. However,
776	with the concurrence of the local governing authority, a
777	dependent district may be budgeted separately. The dependent
778	district must provide any budget information requested by the
779	local governing authority at the time and place designated by
780	the local governing authority.
781	(6)(5)  The governing body of each special district at any
782	time within a fiscal year or within up to 60 days following the
783	end of the fiscal year may amend a budget for that year as
784	follows:.
785	(a)  Appropriations for expenditures within a fund may be
786	decreased or increased by motion recorded in the minutes if the
787	total appropriations of the fund do not change.
788	(b)  The governing body may establish procedures by which
789	the designated budget officer may authorize certain budget
790	amendments if the total appropriations of the fund is not
791	changed.
792	(c)  If a budget amendment is required for a purpose not
793	specifically authorized in paragraph (a) or paragraph (b), the
794	budget amendment must be adopted by resolution.
795	(7)  If the governing body of a special district amends the
796	budget pursuant to paragraph (6)(c), the adopted amendment must
797	be posted on the official website of the special district within
798	5 days after adoption. If the special district does not operate
799	an official website, the special district must, within a
800	reasonable period of time as established by the local general-
801	purpose government, transmit the adopted amendment to the
802	manager or administrator of the local general-purpose government
803	or governments in which the special district is located or the
804	governing authority to which the district is dependent. The
805	manager or administrator shall post the adopted amendment on the
806	website of the local general-purpose government or governing
807	authority.
808	(8)(6)  A local general-purpose government governing
809	authority may, in its discretion, review the budget or tax levy
810	of any special district located solely within its boundaries.
811	(9)  All special districts must comply with the financial
812	reporting requirements of ss. 218.32 and 218.39. A local
813	general-purpose government or governing authority may request,
814	from any special district located solely within its boundaries,
815	financial information in order to comply with its reporting
816	requirements under ss. 218.32 and 218.39. The special district
817	must cooperate with such request and provide the financial
818	information at the time and place designated by the local
819	general-purpose government or governing authority.
820	(10)(7)  All reports or information required to be filed
821	with a local general-purpose government or governing authority
822	under ss. 189.415, 189.416, and 189.417 and subsection (8) this
823	section shall:
824	(a)  If When the local general-purpose government or
825	governing authority is a county, be filed with the clerk of the
826	board of county commissioners.
827	(b)  If When the district is a multicounty district, be
828	filed with the clerk of the county commission in each county.
829	(c)  If When the local general-purpose government or
830	governing authority is a municipality, be filed at the place
831	designated by the municipal governing body.
832	Section 15.  Section 189.419, Florida Statutes, is amended
833	to read:
834	189.419  Effect of failure to file certain reports or
835	information.-
836	(1)  If an independent a special district fails to file the
837	reports or information required under s. 189.415, s. 189.416, or
838	s. 189.417, or s. 189.418(9) with the local general-purpose
839	government or governments in which it is located governing
840	authority, the person authorized to receive and read the reports
841	or information or the local general-purpose government shall
842	notify the district's registered agent and the appropriate local
843	governing authority or authorities. If requested by the
844	district, the local general-purpose government governing
845	authority shall grant an extension of time of up to 30 days for
846	filing the required reports or information.
847	(2)  If the governing body of at any time the local
848	general-purpose government or governments governing authority or
849	authorities or the board of county commissioners determines that
850	there has been an unjustified failure to file these the reports
851	or information described in subsection (1), it may notify the
852	department, and the department may proceed pursuant to s.
853	189.421(1).
854	(2)  If a dependent special district fails to file the
855	reports or information required under s. 189.416, s. 189.417, or
856	s. 189.418(9) with the local governing authority to which it is
857	dependent, the local governing authority shall take whatever
858	steps it deems necessary to enforce the special district's
859	accountability. Such steps may include, as authorized,
860	withholding funds, removing governing board members at will,
861	vetoing the special district's budget, conducting the oversight
862	review process set forth in s. 189.428, or amending, merging, or
863	dissolving the special district in accordance with the
864	provisions contained in the ordinance that created the dependent
865	special district.
866	(3)  If a special district fails to file the reports or
867	information required under s. 112.63, s. 218.32, s. 218.38, or
868	s. 218.39 with the appropriate state agency, the agency shall
869	notify the department, and the department shall send a certified
870	technical assistance letter to the special district which
871	summarizes the requirements and encourages the special district
872	to take steps to prevent the noncompliance from reoccurring
873	proceed pursuant to s. 189.421.
874	(4)  If a special district fails to file the reports or
875	information required under s. 112.63 with the appropriate state
876	agency, the agency shall notify the department and the
877	department shall proceed pursuant to s. 189.421(1).
878	(5)  If a special district fails to file the reports or
879	information required under s. 218.32 or s. 218.39 with the
880	appropriate state agency or office, the state agency or office
881	shall, and the Legislative Auditing Committee may, notify the
882	department and the department shall proceed pursuant to s.
883	189.421.
884	Section 16.  Section 189.421, Florida Statutes, is amended
885	to read:
886	189.421  Failure of district to disclose financial
887	reports.-
888	(1)(a)  If When notified pursuant to s. 189.419(1), (4), or
889	(5) 189.419, the department shall attempt to assist a special
890	district in complying to comply with its financial reporting
891	requirements by sending a certified letter to the special
892	district, and, if the special district is dependent, sending a
893	copy of that the letter to the chair of the governing body of
894	the local governing authority. The letter must include general-
895	purpose government, which includes the following: a description
896	of the required report, including statutory submission
897	deadlines, a contact telephone number for technical assistance
898	to help the special district comply, a 60-day deadline extension
899	of time for filing the required report with the appropriate
900	entity, the address where the report must be filed, and an
901	explanation of the penalties for noncompliance.
902	(b)  A special district that is unable to meet the 60-day
903	reporting deadline must provide written notice to the department
904	before the expiration of the deadline stating the reason the
905	special district is unable to comply with the deadline, the
906	steps the special district is taking to prevent the
907	noncompliance from reoccurring, and the estimated date that the
908	special district will file the report with the appropriate
909	agency. The district's written response does not constitute an
910	extension by the department; however, the department shall
911	forward the written response as follows:
912	1.  If the written response refers to the reports required
913	under s. 218.32 or s. 218.39, forward the written response to
914	the Legislative Auditing Committee for its consideration in
915	determining whether the special district should be subject to
916	further state action in accordance with s. 11.40(5)(b).
917	2.  If the written response refers to the reports or
918	information requirements listed in s. 189.419(1), forward the
919	written response to the local general-purpose government or
920	governments for its consideration in determining whether the
921	oversight review process set forth in s. 189.428 should be
922	undertaken.
923	3.  If the written response refers to the reports or
924	information required under s. 112.63, forward the written
925	response to the Department of Management Services for its
926	consideration in determining whether the special district should
927	be subject to further state action in accordance with s.
928	112.63(4)(d)2. The department may grant an additional 30-day
929	extension of time if requested to do so in writing by the
930	special district. The department shall notify the appropriate
931	entity of the new extension of time. In the case of a special
932	district that did not timely file the reports or information
933	required by s. 218.38, the department shall send a certified
934	technical assistance letter to the special district which
935	summarizes the requirements and encourages the special district
936	to take steps to prevent the noncompliance from reoccurring.
937	(2)  Failure of a special district to comply with the
938	actuarial and financial reporting requirements under s. 112.63,
939	s. 218.32, or s. 218.39 after the procedures of subsection (1)
940	are exhausted shall be deemed final action of the special
941	district. The actuarial and financial reporting requirements are
942	declared to be essential requirements of law. Remedy for
943	noncompliance shall be by writ of certiorari as set forth in
944	subsection (4) (3).
945	(3)  Pursuant to s. 11.40(5)(b), the Legislative Auditing
946	Committee shall notify the department of those districts that
947	fail failed to file the required reports report. If the
948	procedures described in subsection (1) have not yet been
949	initiated, the department shall initiate such procedures upon
950	receiving the notice from the Legislative Auditing Committee.
951	Otherwise, within 60 30 days after receiving such this notice,
952	or within 60 30 days after the expiration of the 60-day deadline
953	extension date provided in subsection (1), whichever occurs
954	later, the department, shall proceed as follows: notwithstanding
955	the provisions of chapter 120, the department shall file a
956	petition for writ of certiorari with the circuit court. Venue
957	for all actions pursuant to this subsection is shall be in Leon
958	County. The court shall award the prevailing party attorney's
959	fees and costs in all cases filed pursuant to this section
960	unless affirmatively waived by all parties. A writ of certiorari
961	shall be issued unless a respondent establishes that the
962	notification of the Legislative Auditing Committee was issued as
963	a result of material error. Proceedings under this subsection
964	shall otherwise be governed by the Rules of Appellate Procedure.
965	(4)  Pursuant to s. 112.63(4)(d)2., the Department of
966	Management Services may notify the department of those special
967	districts that have failed to file the required adjustments,
968	additional information, or report or statement after the
969	procedures of subsection (1) have been exhausted. Within 60 days
970	after receiving such notice or within 60 days after the 60-day
971	deadline provided in subsection (1), whichever occurs later, the
972	department, notwithstanding chapter 120, shall file a petition
973	for writ of certiorari with the circuit court. Venue for all
974	actions pursuant to this subsection is in Leon County. The court
975	shall award the prevailing party attorney's fees and costs in
976	all cases filed pursuant to this section unless affirmatively
977	waived by all parties. A writ of certiorari shall be issued
978	unless a respondent establishes that the notification of the
979	Department of Management Services was issued as a result of
980	material error. Proceedings under this subsection are otherwise
981	governed by the Rules of Appellate Procedure.
982	Section 17.  Subsection (6) is added to section 195.087,
983	Florida Statutes, to read:
984	195.087  Property appraisers and tax collectors to submit
985	budgets to Department of Revenue.-
986	(6)  The final approved budget of each property appraiser
987	and tax collector must be posted on the county's official
988	website within 5 days after adoption of the county's budget. The
989	final approved budget of each property appraiser and tax
990	collector may be included in the county's budget.
991	Section 18.  Paragraphs (d), (e), and (f) of subsection (1)
992	of section 218.32, Florida Statutes, are amended, and paragraph
993	(g) is added to that subsection, to read:
994	218.32  Annual financial reports; local governmental
995	entities.-
996	(1)
997	(d)  Each local governmental entity that is required to
998	provide for an audit under in accordance with s. 218.39(1) must
999	submit the annual financial report with the audit report. a copy
1000	of the audit report and annual financial report must be
1001	submitted to the department within 45 days after the completion
1002	of the audit report but no later than 9 12 months after the end
1003	of the fiscal year.
1004	(e)  Each local governmental entity that is not required to
1005	provide for an audit under report in accordance with s. 218.39
1006	must submit the annual financial report to the department no
1007	later than 9 months after the end of the fiscal April 30 of each
1008	year. The department shall consult with the Auditor General in
1009	the development of the format of annual financial reports
1010	submitted pursuant to this paragraph. The format must shall
1011	include balance sheet information used to be utilized by the
1012	Auditor General pursuant to s. 11.45(7)(f). The department must
1013	forward the financial information contained within the these
1014	entities' annual financial reports to the Auditor General in
1015	electronic form. This paragraph does not apply to housing
1016	authorities created under chapter 421.
1017	(f)  If the department does not receive a completed annual
1018	financial report from a local governmental entity within the
1019	required period, it shall notify the Legislative Auditing
1020	Committee and the Special District Information Program of the
1021	Department of Community Affairs of the local governmental
1022	entity's failure to comply with the reporting requirements. The
1023	committee shall proceed in accordance with s. 11.40(5).
1024	(g)  Each local governmental entity's website must provide
1025	a link to the department's website to view the entity's annual
1026	financial report submitted to the department pursuant to this
1027	section. If the local governmental entity does not have an
1028	official website, the county government's website must provide
1029	the required link for the local governmental entity.
1030	Section 19.  Section 218.35, Florida Statutes, is amended
1031	to read:
1032	218.35  County fee officers; financial matters.-
1033	(1)  Each county fee officer shall establish an annual
1034	budget for carrying out the powers, duties, and operations of
1035	his or her office for the next county fiscal year which shall
1036	clearly reflect the revenues available to said office and the
1037	functions for which money is to be expended. The budget must
1038	shall be balanced so that; that is, the total of estimated
1039	receipts, including balances brought forward, equals shall equal
1040	the total of estimated expenditures and reserves. The budgeting
1041	of segregated funds must shall be made in a such manner that
1042	retains the relation between program and revenue source, as
1043	provided by law is retained.
1044	(2)  The clerk of the circuit court, functioning in his or
1045	her capacity as clerk of the circuit and county courts and as
1046	clerk of the board of county commissioners, shall prepare his or
1047	her budget in two parts:
1048	(a)  The budget for funds necessary to perform court-
1049	related functions as provided for in s. 28.36, which shall
1050	detail the methodologies used to apportion costs between court-
1051	related and non-court-related functions performed by the clerk.
1052	(b)  The budget relating to the requirements of the clerk
1053	as clerk of the board of county commissioners, county auditor,
1054	and custodian or treasurer of all county funds and other county-
1055	related duties, which shall be annually prepared and submitted
1056	to the board of county commissioners pursuant to s. 129.03(2),
1057	for each fiscal year. Expenditures shall be itemized in
1058	accordance with the uniform accounting system prescribed by the
1059	Department of Financial Services as follows:
1060	1.  Personnel services.
1061	2.  Operating expenses.
1062	3.  Capital outlay.
1063	4.  Debt service.
1064	5.  Grants and aids.
1065	6.  Other uses.
1066	(3)  The clerk of the circuit court shall furnish to the
1067	board of county commissioners or the county budget commission
1068	all relevant and pertinent information that the board or
1069	commission deems necessary, including expenditures at the
1070	subobject code level in accordance with the uniform chart of
1071	accounts prescribed by the Department of Financial Services.
1072	(4)  The final approved budget of the clerk of the circuit
1073	court must be posted on the county's official website within 30
1074	days after adoption. The final approved budget of the clerk of
1075	the circuit court may be included in the county's budget.
1076	(5)(3)  Each county fee officer shall establish make
1077	provision for establishing a fiscal year beginning October 1 and
1078	ending September 30 of the following year, and shall report his
1079	or her finances annually upon the close of each fiscal year to
1080	the county fiscal officer for inclusion in the annual financial
1081	report by the county.
1082	(6)(4)  The proposed budget of a county fee officer shall
1083	be filed with the clerk of the county governing authority by
1084	September 1 preceding the fiscal year for the budget, except for
1085	the budget prepared by the clerk of the circuit court for court-
1086	related functions as provided in s. 28.36.
1087	Section 20.  Section 218.39, Florida Statutes, is amended
1088	to read:
1089	218.39  Annual financial audit reports.-
1090	(1)  If, by the first day in any fiscal year, a local
1091	governmental entity, district school board, charter school, or
1092	charter technical career center has not been notified that a
1093	financial audit for that fiscal year will be performed by the
1094	Auditor General, each of the following entities shall have an
1095	annual financial audit of its accounts and records completed
1096	within 9 12 months after the end of its fiscal year by an
1097	independent certified public accountant retained by it and paid
1098	from its public funds:
1099	(a)  Each county.
1100	(b)  Any municipality with revenues or the total of
1101	expenditures and expenses in excess of $250,000.
1102	(c)  Any special district with revenues or the total of
1103	expenditures and expenses in excess of $100,000.
1104	(d)  Each district school board.
1105	(e)  Each charter school established under s. 1002.33.
1106	(f)  Each charter technical center established under s.
1107	1002.34.
1108	(g)  Each municipality with revenues or the total of
1109	expenditures and expenses between $100,000 and $250,000 that has
1110	not been subject to a financial audit pursuant to this
1111	subsection for the 2 preceding fiscal years.
1112	(h)  Each special district with revenues or the total of
1113	expenditures and expenses between $50,000 and $100,000 that has
1114	not been subject to a financial audit pursuant to this
1115	subsection for the 2 preceding fiscal years.
1116	(2)  The county audit report must shall be a single
1117	document that includes a financial audit of the county as a
1118	whole and, for each county agency other than a board of county
1119	commissioners, an audit of its financial accounts and records,
1120	including reports on compliance and internal control, management
1121	letters, and financial statements as required by rules adopted
1122	by the Auditor General. In addition to such requirements, if a
1123	board of county commissioners elects to have a separate audit of
1124	its financial accounts and records in the manner required by
1125	rules adopted by the Auditor General for other county agencies,
1126	the such separate audit must shall be included in the county
1127	audit report.
1128	(3)(a)  A dependent special district may provide make
1129	provision for an annual financial audit by being included in
1130	within the audit of the another local governmental entity upon
1131	which it is dependent. An independent special district may not
1132	make provision for an annual financial audit by being included
1133	in within the audit of another local governmental entity.
1134	(b)  A special district that is a component unit, as
1135	defined by generally accepted accounting principles, of a local
1136	governmental entity shall provide the local governmental entity,
1137	within a reasonable time period as established by the local
1138	governmental entity, with financial information necessary to
1139	comply with this section. The failure of a component unit to
1140	provide this financial information must be noted in the annual
1141	financial audit report of the local governmental entity.
1142	(4)  A management letter shall be prepared and included as
1143	a part of each financial audit report.
1144	(5)  At the conclusion of the audit, the auditor shall
1145	discuss with the chair of the governing body of the each local
1146	governmental entity or the chair's designee, or with the elected
1147	official of each county agency or with the elected official's
1148	designee, or with the chair of the district school board or the
1149	chair's designee, or with the chair of the board of the charter
1150	school or the chair's designee, or with the chair of the board
1151	of the charter technical career center or the chair's designee,
1152	as appropriate, all of the auditor's comments that will be
1153	included in the audit report. If the officer is not available to
1154	discuss the auditor's comments, their discussion is presumed
1155	when the comments are delivered in writing to his or her office.
1156	The auditor shall notify each member of the governing body of a
1157	local governmental entity, district school board, charter
1158	school, or charter technical career center for which
1159	deteriorating financial conditions exist that may cause a
1160	condition described in s. 218.503(1) to occur if actions are not
1161	taken to address such conditions.
1162	(6)  The officer's written statement of explanation or
1163	rebuttal concerning the auditor's findings, including corrective
1164	action to be taken, must be filed with the governing body of the
1165	local governmental entity, district school board, charter
1166	school, or charter technical career center within 30 days after
1167	the delivery of the auditor's findings.
1168	(7)  All audits conducted pursuant to this section must be
1169	conducted in accordance with the rules of the Auditor General
1170	adopted pursuant to s. 11.45. Upon completion of the audit, the
1171	auditor shall prepare an audit report in accordance with the
1172	rules of the Auditor General. The audit report shall be filed
1173	with the Auditor General within 45 days after delivery of the
1174	audit report to the governing body of the audited entity, but no
1175	later than 9 months after the end of the audited entity's fiscal
1176	year. The audit report must include a written statement
1177	describing corrective actions to be taken in response to each of
1178	the auditor's recommendations included in the audit report.
1179	(8)  The Auditor General shall notify the Legislative
1180	Auditing Committee of any audit report prepared pursuant to this
1181	section which indicates that an audited entity has failed to
1182	take full corrective action in response to a recommendation that
1183	was included in the two preceding financial audit reports. The
1184	committee may direct the governing body of the audited entity to
1185	provide a written statement to the committee explaining why full
1186	corrective action has not been taken or, if the governing body
1187	intends to take full corrective action, describing the
1188	corrective action to be taken and when it will occur. If the
1189	committee determines that the written statement is not
1190	sufficient, it may require the chair of the governing body of
1191	the local governmental entity or the chair's designee, the
1192	elected official of each county agency or the elected official's
1193	designee, the chair of the district school board or the chair's
1194	designee, the chair of the board of the charter school or the
1195	chair's designee, or the chair of the board of the charter
1196	technical career center or the chair's designee, as appropriate,
1197	to appear before the committee. If the committee determines that
1198	an audited entity has failed to take full corrective action for
1199	which there is no justifiable reason for not taking such action,
1200	or has failed to comply with committee requests made pursuant to
1201	this section, the committee may proceed in accordance with s.
1202	11.40(5).
1203	(9)(7)  The predecessor auditor of a district school board
1204	shall provide the Auditor General access to the prior year's
1205	working papers in accordance with the Statements on Auditing
1206	Standards, including documentation of planning, internal
1207	control, audit results, and other matters of continuing
1208	accounting and auditing significance, such as the working paper
1209	analysis of balance sheet accounts and those relating to
1210	contingencies.
1211	(8)  All audits conducted in accordance with this section
1212	must be conducted in accordance with the rules of the Auditor
1213	General promulgated pursuant to s. 11.45. All audit reports and
1214	the officer's written statement of explanation or rebuttal must
1215	be submitted to the Auditor General within 45 days after
1216	delivery of the audit report to the entity's governing body, but
1217	no later than 12 months after the end of the fiscal year.
1218	(10)(9)  Each charter school and charter technical career
1219	center must file a copy of its audit report with the sponsoring
1220	entity; the local district school board, if not the sponsoring
1221	entity; the Auditor General; and with the Department of
1222	Education.
1223	(11)(10)  This section does not apply to housing
1224	authorities created under chapter 421.
1225	(12)(11)  Notwithstanding the provisions of any local law,
1226	the provisions of this section shall govern.
1227	Section 21.  Paragraph (e) of subsection (1) of section
1228	218.503, Florida Statutes, is amended to read:
1229	218.503  Determination of financial emergency.-
1230	(1)  Local governmental entities, charter schools, charter
1231	technical career centers, and district school boards shall be
1232	subject to review and oversight by the Governor, the charter
1233	school sponsor, the charter technical career center sponsor, or
1234	the Commissioner of Education, as appropriate, when any one of
1235	the following conditions occurs:
1236	(e)  A An unreserved or total fund balance or retained
1237	earnings deficit in total or for that portion of fund balance
1238	classified as neither restricted or nonspendable, or a
1239	unrestricted or total or unrestricted net assets deficit, as
1240	reported on the balance sheet or statement of net assets on the
1241	general purpose or fund financial statements of entities
1242	required to report under governmental financial reporting
1243	standards, or on the basic financial statements of entities
1244	required to report under not-for-profit financial reporting
1245	standards, for which sufficient resources of the local
1246	governmental entity, charter school, charter technical career
1247	center, or district school board, as reported on the balance
1248	sheet or statement of net assets on the general purpose or fund
1249	financial statements, are not available to cover the deficit.
1250	Resources available to cover reported deficits include fund
1251	balance or net assets that are not otherwise restricted by
1252	federal, state, or local laws, bond covenants, contractual
1253	agreements, or other legal constraints. Property, plant, and
1254	equipment Fixed or capital assets, the disposal of which would
1255	impair the ability of a local governmental entity, charter
1256	school, charter technical career center, or district school
1257	board to carry out its functions, are not considered resources
1258	available to cover reported deficits.
1259	Section 22.  Paragraph (c) of subsection (5) of section
1260	373.536, Florida Statutes, is amended, and paragraph (c) is
1261	added to subsection (6) of that section, to read:
1262	373.536  District budget and hearing thereon.-
1263	(5)  TENTATIVE BUDGET CONTENTS AND SUBMISSION; REVIEW AND
1264	APPROVAL.-
1265	(c)  Each water management district shall, by August 1 of
1266	each year, submit for review a tentative budget to the Governor,
1267	the President of the Senate, the Speaker of the House of
1268	Representatives, the chairs of all legislative committees and
1269	subcommittees with substantive or fiscal jurisdiction over water
1270	management districts, as determined by the President of the
1271	Senate or the Speaker of the House of Representatives as
1272	applicable, the secretary of the department, and the governing
1273	body of each county in which the district has jurisdiction or
1274	derives any funds for the operations of the district. The
1275	tentative budget must be posted on the water management
1276	district's official website at least 2 days before budget
1277	hearings held pursuant to s. 200.065 or other law.
1278	(6)  FINAL BUDGET; ANNUAL AUDIT; CAPITAL IMPROVEMENTS PLAN;
1279	WATER RESOURCE DEVELOPMENT WORK PROGRAM.-
1280	(c)  The final adopted budget must be posted on the water
1281	management district's official website within 30 days after
1282	adoption.
1283	Section 23.  Subsections (1) and (5) of section 1011.03,
1284	Florida Statutes, are amended, and subsection (6) is added to
1285	that section, to read:
1286	1011.03  Public hearings; budget to be submitted to
1287	Department of Education.-
1288	(1)  Each district school board must cause a summary of its
1289	tentative budget, including the proposed millage levies as
1290	provided for by law, and graphs illustrating a historical
1291	summary of financial and demographic data, to be advertised at
1292	least once one time as a full-page advertisement in the
1293	newspaper with the largest circulation published in the district
1294	or to be posted at the courthouse door if there be no such
1295	newspaper. The board shall post the summary of its tentative
1296	budget on the district's official website. If the district does
1297	not operate an official website, the board must, within a
1298	reasonable period of time as established by the county in which
1299	the district is located, transmit the summary to the manager or
1300	administrator of the county. The manager or administrator shall
1301	post the summary of the tentative budget on the county's
1302	website.
1303	(5)  The board shall hold public hearings to adopt
1304	tentative and final budgets pursuant to s. 200.065. The hearings
1305	shall be primarily for the purpose of hearing requests and
1306	complaints from the public regarding the budgets and the
1307	proposed tax levies and for explaining the budget and proposed
1308	or adopted amendments thereto, if any. The tentative budget must
1309	be posted on the district's official website at least 2 days
1310	before the budget hearing held pursuant to s. 200.065 or other
1311	law. The final adopted budget must be posted on the district's
1312	official website within 30 days after adoption. If the district
1313	does not operate an official website, the board must, within a
1314	reasonable period of time as established by the county in which
1315	the district is located, transmit the tentative budget or final
1316	budget to the manager or administrator of the county. The
1317	manager or administrator shall post the tentative budget or
1318	final budget on the county's website. The district school board
1319	shall then require the superintendent to transmit forthwith two
1320	copies of the adopted budget to the Department of Education for
1321	approval as prescribed by law and rules of the State Board of
1322	Education.
1323	(6)  If the governing body of a district amends the budget,
1324	the adopted amendment must be posted on the official website of
1325	the district within 5 days after adoption. If the district does
1326	not operate an official website, the board must, within a
1327	reasonable period of time as established by the county in which
1328	the district is located, transmit the adopted amendments to the
1329	manager or administrator of the county. The manager or
1330	administrator shall post the tentative budget and final budget
1331	on the county's website.
1332	Section 24.  Section 1011.051, Florida Statutes, is amended
1333	to read:
1334	1011.051  Guidelines for general funds.-The district school
1335	board shall maintain a an unreserved general fund ending fund
1336	balance that is sufficient to address normal contingencies.
1337	(1)  If at any time the portion of the unreserved general
1338	fund's ending fund balance classified as neither restricted or
1339	nonspendable in the district's approved operating budget is
1340	projected to fall during the current fiscal year below 3 percent
1341	of projected general fund revenues during the current fiscal
1342	year, the superintendent shall provide written notification to
1343	the district school board and the Commissioner of Education.
1344	(2)  If at any time the portion of the unreserved general
1345	fund's ending fund balance classified as
1346	nonspendable in the district's approved operating budget is
1347	projected to fall during the current fiscal year below 2 percent
1348	of projected general fund revenues during the current fiscal
1349	year, the superintendent shall provide written notification to
1350	the district school board and the Commissioner of Education.
1351	Within 14 days after receiving such notification, if the
1352	commissioner determines that the district does not have a plan
1353	that is reasonably anticipated to avoid a financial emergency as
1354	determined pursuant to s. 218.503, the commissioner shall
1355	appoint a financial emergency board that shall operate
1356	consistent with the requirements, powers, and duties specified
1357	in s. 218.503(3)(g).
1358	Section 25.  Paragraph (a) of subsection (3) of section
1359	1011.64, Florida Statutes, is amended to read:
1360	1011.64  School district minimum classroom expenditure
1361	requirements.-
1362	(3)(a)  Annually the Department of Education shall
1363	calculate for each school district:
1364	1.  Total K-12 operating expenditures, which are defined as
1365	the amount of total general fund expenditures for K-12 programs
1366	as reported in accordance with the accounts and codes prescribed
1367	in the most recent issuance of the Department of Education
1368	publication entitled "Financial and Program Cost Accounting and
1369	Reporting for Florida Schools" and as included in the most
1370	recent annual financial report submitted to the Commissioner of
1371	Education, less the student transportation revenue allocation
1372	from the state appropriation for that purpose, amounts
1373	transferred to other funds, and increases to the amount of the
1374	general fund's fund unreserved ending fund balance classified as
1375	neither restricted or nonspendable when the total unreserved
1376	ending fund balance classified as neither restricted or
1377	nonspendable is in excess of 5 percent of the total general fund
1378	revenues.
1379	2.  Expenditures for classroom instruction, which shall be
1380	the sum of the general fund expenditures for K-12 instruction
1381	and instructional staff training.
1382	Section 26.  This act shall take effect October 1, 2010.

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