HB 107

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 amendments 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; specifying how the
53	budget may be amended under certain circumstances;
54	requiring special districts to comply with certain
55	reporting requirements; authorizing a local governing
56	authority to request certain financial information from
57	special districts located solely within the boundaries of
58	the authority; requiring special districts to cooperate
59	with such requests; amending s. 189.419, F.S.; revising
60	procedures relating to a special district's failure to
61	file certain reports or information; amending s. 189.421,
62	F.S.; revising procedures relating to the failure of a
63	special district to disclose financial reports;
64	authorizing the Department of Community Affairs to seek a
65	writ of certiorari; amending s. 195.087, F.S.; requiring
66	the final approved budget of the property appraiser and
67	tax collector to be posted on their respective website or,
68	if not available, the county's website; amending s.
69	218.32, F.S.; revising the schedule for submitting a local
70	governmental entity's audit and annual financial reports
71	to the Department of Financial Services; requiring the
72	department to notify the Special District Information
73	Program if it does not receive a financial report from a
74	local governmental entity; requiring a local governmental
75	entity to provide a link to the entity's financial report
76	on the department's website; amending s. 218.35, F.S.;
77	requiring the budget for certain county-related duties to
78	be itemized in accordance with the uniform accounting
79	system of the Department of Financial Services; specifying
80	the level of detail for each fund in the clerk of the
81	court's budget; requiring the court clerk's approved
82	budget to be posted on the county's website; amending s.
83	218.39, F.S.; revising the timeframe for completing a
84	local governmental entity's annual financial audit;
85	requiring that an auditor prepare an audit report;
86	requiring that such report be filed with the Auditor
87	General within a specified time; requiring that the
88	Auditor General notify the Legislative Auditing Committee
89	of any audit report indicating that an audited entity has
90	failed to take corrective action; requiring that the chair
91	of a local governmental entity appear before the committee
92	under certain circumstances; amending s. 218.503, F.S.;
93	revising provisions relating to oversight by the Governor
94	when an entity's financial statements show it cannot cover
95	a deficit of funds; amending s. 373.536, F.S.; requiring
96	that water management district budgets be posted on the
97	district website; amending s. 1011.03, F.S.; requiring the
98	summary of the tentative budget, the tentative budget, and
99	the budget of a district school board to be posted on the
100	district's official website; amending s. 1011.051, F.S.;
101	revising provisions relating to the guidelines for
102	district school boards to maintain an ending fund balance
103	for the general fund; amending s. 1011.64, F.S.; updating
104	obsolete accounting terminology for school districts;
105	providing an effective date.
106
107	Be It Enacted by the Legislature of the State of Florida:
108
109	Section 1.  Paragraph (b) of subsection (5) of section
110	11.40, Florida Statutes, is amended to read:
111	11.40  Legislative Auditing Committee.-
112	(5)  Following notification by the Auditor General, the
113	Department of Financial Services, or the Division of Bond
114	Finance of the State Board of Administration of the failure of a
115	local governmental entity, district school board, charter
116	school, or charter technical career center to comply with the
117	applicable provisions within s. 11.45(5)-(7), s. 218.32(1), or
118	s. 218.38, the Legislative Auditing Committee may schedule a
119	hearing. If a hearing is scheduled, the committee shall
120	determine if the entity should be subject to further state
121	action. If the committee determines that the entity should be
122	subject to further state action, the committee shall:
123	(b)  In the case of a special district, notify the
124	Department of Community Affairs that the special district has
125	failed to comply with the law. Upon receipt of notification, the
126	Department of Community Affairs shall proceed pursuant to s.
127	189.4044 or the provisions specified in s. 189.421.
128	Section 2.  Subsections (1) through (4) of section 30.49,
129	Florida Statutes, are amended to read:
130	30.49  Budgets.-
131	(1)  Pursuant to s. 129.03(2), each sheriff shall annually
132	prepare and submit certify to the board of county commissioners
133	a proposed budget of expenditures for the carrying out of the
134	powers, duties, and operations of the office for the next
135	ensuing fiscal year of the county. The fiscal year of the
136	sheriff commences shall henceforth commence on October 1 and
137	ends end on September 30 of each year.
138	(2)(a)  The sheriff shall submit with the proposed budget
139	his or her sworn certificate, stating that the proposed
140	expenditures are reasonable and necessary for the proper and
141	efficient operation of the office for the ensuing year. The
142	proposed budget must shall show the estimated amounts of all
143	proposed expenditures for operating and equipping the sheriff's
144	office and jail, excluding the cost of construction, repair, or
145	capital improvement of county buildings during the such fiscal
146	year. The expenditures must shall be categorized at the
147	appropriate fund level in accordance with the following
148	functional categories:
149	1.  General law enforcement.
150	2.  Corrections and detention alternative facilities.
151	3.  Court services, excluding service of process.
152	(b)  The sheriff shall submit a sworn certificate along
153	with the proposed budget stating that the proposed expenditures
154	are reasonable and necessary for the proper and efficient
155	operation of the office for the next fiscal year.
156	(c)  Within the appropriate fund and functional category,
157	expenditures must shall be itemized in accordance with the
158	uniform accounting system chart of accounts prescribed by the
159	Department of Financial Services, as follows:
160	1.  Personnel Personal services.
161	2.  Operating expenses.
162	3.  Capital outlay.
163	4.  Debt service.
164	5.  Grants and aids Nonoperating disbursements and
165	contingency reserves.
166	6.  Other uses.
167	(d)(c)  The sheriff shall submit to the board of county
168	commissioners for consideration and inclusion in the county
169	budget, as deemed appropriate by the county, requests for
170	construction, repair, or capital improvement of county buildings
171	operated or occupied by the sheriff.
172	(3)  The sheriff shall furnish to the board of county
173	commissioners or the budget commission, if there is a budget
174	commission in the county, all relevant and pertinent information
175	concerning expenditures made in previous fiscal years and to the
176	proposed expenditures which the such board or commission deems
177	necessary, including expenditures at the subobject code level in
178	accordance with the uniform accounting system prescribed by the
179	Department of Financial Services. The board or commission may
180	not amend, modify, increase, or reduce any expenditure at the
181	subobject code level. except that The board or commission may
182	not require confidential information concerning details of
183	investigations which. Confidential information concerning
184	details of investigations is exempt from the provisions of s.
185	119.07(1).
186	(4)  The board of county commissioners or the budget
187	commission, as appropriate the case may be, may require the
188	sheriff to correct mathematical, mechanical, factual, and
189	clerical errors and errors as to form in the proposed budget. At
190	the hearings held pursuant to s. 200.065, the board or
191	commission, as the case may be, may amend, modify, increase, or
192	reduce any or all items of expenditure in the proposed budget,
193	as certified by the sheriff pursuant to paragraphs (2)(a)-(c),
194	and shall approve such budget, as amended, modified, increased,
195	or reduced. The board or commission It must give written notice
196	of its action to the sheriff and specify in such notice the
197	specific items amended, modified, increased, or reduced. The
198	budget must shall include the salaries and expenses of the
199	sheriff's office, cost of operation of the county jail,
200	purchase, maintenance and operation of equipment, including
201	patrol cars, radio systems, transporting prisoners, court
202	duties, and all other salaries, expenses, equipment, and
203	investigation expenditures of the entire sheriff's office for
204	the previous year.
205	(a)  The sheriff, within 30 days after receiving written
206	notice of such action by the board or commission, either in
207	person or in his or her office, may file an appeal by petition
208	to the Administration Commission. Such appeal shall be by
209	petition to the Administration commission. The petition must
210	shall set forth the budget proposed by the sheriff, in the form
211	and manner prescribed by the Executive Office of the Governor
212	and approved by the Administration Commission, and the budget as
213	approved by the board of county commissioners or the budget
214	commission, as the case may be, and shall contain the reasons or
215	grounds for the appeal. Such petition shall be filed with the
216	Executive Office of the Governor, and a copy of the petition
217	shall be served upon the board or commission from the decision
218	of which appeal is taken by delivering the same to the chair or
219	president thereof or to the clerk of the circuit court.
220	(b)  The board of county commissioners or the budget
221	commission, as the case may be, shall have 5 days following from
222	delivery of a copy of any such petition to file a reply with the
223	Executive Office of the Governor a reply thereto, and it shall
224	deliver a copy of such reply to the sheriff.
225	Section 3.  Subsection (4) of section 112.63, Florida
226	Statutes, is amended to read:
227	112.63  Actuarial reports and statements of actuarial
228	impact; review.-
229	(4)  Upon receipt, pursuant to subsection (2), of an
230	actuarial report, or upon receipt, pursuant to subsection (3),
231	of a statement of actuarial impact, the Department of Management
232	Services shall acknowledge such receipt, but shall only review
233	and comment on each retirement system's or plan's actuarial
234	valuations at least on a triennial basis.
235	(a)  If the department finds that the actuarial valuation
236	is not complete, accurate, or based on reasonable assumptions or
237	otherwise materially fails to satisfy the requirements of this
238	part;, if the department requires additional material
239	information necessary to complete its review of the actuarial
240	valuation of a system or plan or material information necessary
241	to satisfy the duties of the department pursuant to s.
242	112.665(1);, or if the department does not receive the actuarial
243	report or statement of actuarial impact, the department shall
244	notify the administrator of the affected retirement system or
245	plan and the affected governmental entity and request
246	appropriate adjustment, the additional material information, or
247	the required report or statement. The notification must inform
248	the administrator of the affected retirement system or plan and
249	the affected governmental entity of the consequences for failing
250	failure to comply with the requirements of this subsection.
251	(b)  If, after a reasonable period of time, a satisfactory
252	adjustment is not made or the report, statement, or additional
253	material information is not provided, the department may notify
254	the Department of Revenue and the Department of Financial
255	Services of the such noncompliance, and in which case the
256	Department of Revenue and the Department of Financial Services
257	shall withhold any funds not pledged for satisfaction of bond
258	debt service which are payable to the affected governmental
259	entity until the adjustment is made or the report, statement, or
260	additional material information is provided to the department.
261	The Department of Management Services shall specify the date
262	such action is to begin and notify, and notification by the
263	department must be received by the Department of Revenue, the
264	Department of Financial Services, and the affected governmental
265	entity 30 days before the specified date the action begins.
266	(c)(a)  Within 21 days after receipt of the notice, the
267	affected governmental entity may petition the Department of
268	Management Services for a hearing under ss. 120.569 and 120.57
269	with the Department of Management Services. The Department of
270	Revenue and the Department of Financial Services may not be
271	parties to the any such hearing, but may request to intervene if
272	requested by the Department of Management Services or if the
273	Department of Revenue or the Department of Financial Services
274	determines its interests may be adversely affected by the
275	hearing.
276	1.  If the administrative law judge recommends in favor of
277	the department, the department shall perform an actuarial
278	review, prepare the statement of actuarial impact, or collect
279	the requested material information. The cost to the department
280	of performing the such actuarial review, preparing the
281	statement, or collecting the requested material information
282	shall be charged to the affected governmental entity whose of
283	which the employees are covered by the retirement system or
284	plan. If payment of such costs is not received by the department
285	within 60 days after receipt by the affected governmental entity
286	receives of the request for payment, the department shall
287	certify to the Department of Revenue and the Department of
288	Financial Services the amount due, and the Department of Revenue
289	and the Department of Financial Services shall pay such amount
290	to the Department of Management Services from any funds not
291	pledged for satisfaction of bond debt service which are payable
292	to the affected governmental entity of which the employees are
293	covered by the retirement system or plan.
294	2.  If the administrative law judge recommends in favor of
295	the affected governmental entity and the department performs an
296	actuarial review, prepares the statement of actuarial impact, or
297	collects the requested material information, the cost to the
298	department of performing the actuarial review, preparing the
299	statement, or collecting the requested material information
300	shall be paid by the Department of Management Services.
301	(d)(b)  In the case of an affected special district, the
302	Department of Management Services shall also notify the
303	Department of Community Affairs. Upon receipt of notification,
304	the Department of Community Affairs shall proceed pursuant to
305	the provisions of s. 189.421 with regard to the special
306	district.
307	1.  Failure of a special district to provide a required
308	report or statement, to make appropriate adjustments, or to
309	provide additional material information after the procedures
310	specified in s. 189.421(1) are exhausted shall be deemed final
311	action by the special district.
312	2.  The Department of Management Services may notify the
313	Department of Community Affairs of those special districts that
314	failed to come into compliance. Upon receipt of notification,
315	the Department of Community Affairs shall proceed pursuant to s.
316	189.421(4).
317	Section 4.  Section 129.01, Florida Statutes, is amended to
318	read:
319	129.01  Budget system established.-There is hereby
320	established A budget system for the control of the finances of
321	the boards of county commissioners of the several counties of
322	the state is established, as follows:
323	(1)  A budget There shall be prepared, approved, adopted,
324	and executed, as prescribed in this chapter, for the fiscal year
325	ending September 30, 1952, and for each fiscal year. At a
326	minimum, the budget must show for each fund, as thereafter, an
327	annual budget for such funds as may be required by law and or by
328	sound financial practices, budgeted revenues and expenditures by
329	organizational unit which are at least at the level of detail
330	required for the annual financial report under s. 218.32(1) and
331	generally accepted accounting principles. The budget shall
332	control the levy of taxes and the expenditure of money for all
333	county purposes during the ensuing fiscal year.
334	(2)  The Each budget must shall conform to the following
335	general directions and requirements:
336	(a)  The budget must shall be prepared, summarized, and
337	approved by the board of county commissioners of each county.
338	(b)  The budget must shall be balanced, so that; that is,
339	the total of the estimated receipts available from taxation and
340	other sources, including balances brought forward from prior
341	fiscal years, equals shall equal the total of the appropriations
342	for expenditures and reserves. It shall conform to the uniform
343	classification of accounts prescribed by the appropriate state
344	agency. The budgeted receipts must division of the budget shall
345	include 95 percent of all receipts reasonably to be anticipated
346	from all sources, including taxes to be levied, provided the
347	percent anticipated from ad valorem levies is shall be as
348	specified in s. 200.065(2)(a), and is 100 percent of the amount
349	of the balances of both cash and liquid securities estimated to
350	be brought forward at the beginning of the fiscal year. The
351	appropriations must appropriation division of the budget shall
352	include itemized appropriations for all expenditures authorized
353	by law, contemplated to be made, or incurred for the benefit of
354	the county during the said year and the provision for the
355	reserves authorized by this chapter. Both the receipts and
356	appropriations must appropriation divisions shall reflect the
357	approximate division of expenditures between countywide
358	expenditures and noncountywide expenditures and the division of
359	county revenues derived from or on behalf of the county as a
360	whole and county revenues derived from or on behalf of a
361	municipal service taxing unit, special district included within
362	the county budget, unincorporated area, service area, or program
363	area, or otherwise not received for or on behalf of the county
364	as a whole.
365	(c)  Provision may be made for the following reserves:
366	1.  A reserve for contingencies may be provided which does
367	in a sum not to exceed 10 percent of the total appropriations of
368	the budget.
369	2.  A reserve for cash balance to be carried over may be
370	provided for the purpose of paying expenses from October 1 of
371	the next ensuing fiscal year until the time when the revenues
372	for that year are expected to be available. This reserve may be
373	not be more than 20 percent of the total appropriations.
374	However, receipts and balances of the budget; provided that for
375	the bond interest and sinking fund budget, this reserve may not
376	exceed be not more than the total maturities of debt, (both
377	principal and interest), which that will occur during the next
378	ensuing fiscal year, plus the sinking fund requirements,
379	computed on a straight-line basis, for any outstanding
380	obligations to be paid from the fund.
381	(d)  An appropriation for "outstanding indebtedness" shall
382	be made to provide for the payment of vouchers that which have
383	been incurred in and charged against the budget for the current
384	year or a prior year, but that which are expected to be unpaid
385	at the beginning of the next fiscal ensuing year for which the
386	budget is being prepared. The appropriation for the payment of
387	such vouchers shall be to made in the same fund in which for
388	which the expenses were originally incurred.
389	(e)  Any surplus arising from an excess of the estimated
390	cash balance over the estimated amount of unpaid obligations to
391	be carried over in a fund at the end of the current fiscal year
392	may be transferred to any of the other funds of the county, and
393	the amount so transferred shall be budgeted as a receipt to such
394	other funds. However, a; provided, that no such surplus:
395	1.  In a fund raised for debt service may not shall be
396	transferred to another fund until, except to a fund raised for
397	the same purposes in the same territory, unless the debt for
398	which the fund was established of such territory has been
399	extinguished., in which case it may be transferred to any other
400	fund raised for that territory; provided, further, that no such
401	surplus
402	2.  In a capital outlay reserve fund may not be transferred
403	to another fund until such time as the projects for which the
404	such capital outlay reserve fund was raised have been completed
405	and all obligations paid.
406	Section 5.  Subsection (6) of section 129.02, Florida
407	Statutes, is amended to read:
408	129.02  Requisites of budgets.-Each budget shall conform to
409	the following specific directions and requirements:
410	(6)  For each special district included within the county
411	budget, the operating fund budget must show budgeted revenues
412	and expenditures by organizational unit which are at least at
413	the level of detail required for the annual financial report
414	under s. 218.32(1). The amount available from taxation and other
415	sources, including balances brought forward from prior fiscal
416	years, must equal the total appropriations for expenditures and
417	reserves. The budget must include shall contain an estimate of
418	receipts by source and balances as provided herein, and an
419	itemized estimate of expenditures necessary that will need to be
420	incurred to carry on all functions and activities of the special
421	district as now or hereafter provided by law, including and of
422	the indebtedness of the special district and the provision for
423	required reserves; also of the reserves for contingencies and
424	the balances, as hereinbefore provided, which should be carried
425	forward at the end of the year.
426	Section 6.  Section 129.021, Florida Statutes, is amended
427	to read:
428	129.021  County officer budget information.-Notwithstanding
429	other provisions of law, the budgets of all county officers, as
430	submitted to the board of county commissioners, must shall be in
431	sufficient detail and contain such information as the board of
432	county commissioners may require in furtherance of their powers
433	and responsibilities provided in ss. 125.01(1)(q), and (r), and
434	(v), and (6) and 129.01(2)(b).
435	Section 7.  Subsection (3) of section 129.03, Florida
436	Statutes, is amended to read:
437	129.03  Preparation and adoption of budget.-
438	(3)  No later than 15 days after certification of value by
439	the property appraiser pursuant to s. 200.065(1), The county
440	budget officer, after tentatively ascertaining the proposed
441	fiscal policies of the board for the next ensuing fiscal year,
442	shall prepare and present to the board a tentative budget for
443	the next ensuing fiscal year for each of the funds provided in
444	this chapter, including all estimated receipts, taxes to be
445	levied, and balances expected to be brought forward and all
446	estimated expenditures, reserves, and balances to be carried
447	over at the end of the year.
448	(a)  The board of county commissioners shall receive and
449	examine the tentative budget for each fund and, subject to the
450	notice and hearing requirements of s. 200.065, shall require
451	such changes to be made as it deems shall deem necessary,;
452	provided the budget remains shall remain in balance. The county
453	budget officer's estimates of receipts other than taxes, and of
454	balances to be brought forward, may shall not be revised except
455	by a resolution of the board, duly passed and spread on the
456	minutes of the board. However, the board may allocate to any of
457	the funds of the county any anticipated receipts, other than
458	taxes levied for a particular fund, except receipts designated
459	or received to be expended for a particular purpose.
460	(b)  Upon receipt of the tentative budgets and completion
461	of any revisions made by the board, the board shall prepare a
462	statement summarizing all of the adopted tentative budgets. The
463	This summary statement must shall show, for each budget and the
464	total of all budgets, the proposed tax millages, the balances,
465	the reserves, and the total of each major classification of
466	receipts and expenditures, classified according to the uniform
467	classification of accounts adopted prescribed by the appropriate
468	state agency. The board shall cause this summary statement to be
469	advertised one time in a newspaper of general circulation
470	published in the county, or by posting at the courthouse door if
471	there is no such newspaper, and the advertisement must shall
472	appear adjacent to the advertisement required pursuant to s.
473	200.065.
474	(c)  The board shall hold public hearings to adopt
475	tentative and final budgets pursuant to s. 200.065. The hearings
476	shall be primarily for the purpose of hearing requests and
477	complaints from the public regarding the budgets and the
478	proposed tax levies and for explaining the budget and any
479	proposed or adopted amendments thereto, if any. The tentative
480	budget must be posted on the county's official website at least
481	2 days before the public hearing to consider such budget. The
482	final budget must be posted on the website within 30 days after
483	adoption. The tentative budgets, adopted tentative budgets, and
484	final budgets shall be filed in the office of the county auditor
485	as a public record. Sufficient reference in words and figures to
486	identify the particular transactions shall be made in the
487	minutes of the board to record its actions with reference to the
488	budgets.
489	Section 8.  Subsection (1) and paragraphs (a) and (f) of
490	subsection (2) of section 129.06, Florida Statutes, are amended
491	to read:
492	129.06  Execution and amendment of budget.-
493	(1)  Upon the final adoption of the budgets as provided in
494	this chapter, the budgets so adopted must shall regulate the
495	expenditures of the county and each special district included
496	within the county budget, and the itemized estimates of
497	expenditures must shall have the effect of fixed appropriations
498	and may shall not be amended, altered, or exceeded except as
499	provided in this chapter.
500	(a)  The modified-accrual basis or accrual basis of
501	accounting must be followed for all funds in accordance with
502	generally accepted accounting principles.
503	(b)  The cost of the investments provided in this chapter,
504	or the receipts from their sale or redemption, may must not be
505	treated as expense or income, and but the investments on hand at
506	the beginning or end of each fiscal year must be carried as
507	separate items at cost in the fund balances; however, the
508	amounts of profit or loss received on their sale must be treated
509	as income or expense, as applicable the case may be.
510	(2)  The board at any time within a fiscal year may amend a
511	budget for that year, and may within the first 60 days of a
512	fiscal year amend the budget for the prior fiscal year, as
513	follows:
514	(a)  Appropriations for expenditures within in any fund may
515	be decreased or and other appropriations in the same fund
516	correspondingly increased by motion recorded in the minutes if,
517	provided that the total of the appropriations of the fund does
518	not change may not be changed. The board of county
519	commissioners, however, may establish procedures by which the
520	designated budget officer may authorize certain
521	intradepartmental budget amendments if, provided that the total
522	appropriations appropriation of the fund does not change
523	department may not be changed.
524	(f)  Unless otherwise prohibited by law, if an amendment to
525	a budget is required for a purpose not specifically authorized
526	in paragraphs (a)-(e), unless otherwise prohibited by law, the
527	amendment may be authorized by resolution or ordinance of the
528	board of county commissioners adopted following a public
529	hearing.
530	1.  The public hearing must be advertised at least 2 days,
531	but not more than 5 days, before the date of the hearing. The
532	advertisement must appear in a newspaper of paid general
533	circulation and must identify the name of the taxing authority,
534	the date, place, and time of the hearing, and the purpose of the
535	hearing. The advertisement must also identify each budgetary
536	fund to be amended, the source of the funds, the use of the
537	funds, and the total amount of each fund's appropriations
538	budget.
539	2.  If the board amends the budget pursuant to this
540	paragraph, the adopted amendment must be posted on the county's
541	official website within 5 days after adoption.
542	Section 9.  Section 129.07, Florida Statutes, is amended to
543	read:
544	129.07  Unlawful to exceed the budget; certain contracts
545	void; commissioners contracting excess indebtedness personally
546	liable.-It is unlawful for The board of county commissioners may
547	not to expend or enter into a contract requiring expenditures
548	for the expenditure in any fiscal year for more than the amount
549	of appropriations budgeted in each fund's budget, except as
550	provided herein, and in no case shall the total appropriations
551	of any budget may not be exceeded, except as provided in s.
552	129.06., and Any indebtedness contracted for any purpose against
553	either of the funds enumerated in this chapter or for any
554	purpose, the expenditure for which is chargeable to either of
555	the said funds, is shall be null and void, and no suit may or
556	suits shall be prosecuted in any court in this state for the
557	collection of such indebtedness. same, and The members of the
558	board of county commissioners voting for and contracting for
559	such indebtedness are amounts and the bonds of such members of
560	said boards also shall be liable for any the excess indebtedness
561	so contracted for.
562	Section 10.  Section 129.201, Florida Statutes, is amended
563	to read:
564	129.201  Budget of supervisor of elections; manner and time
565	of preparation and presentation.-
566	(1)  Pursuant to ss. 129.01 and s. 129.03(2), each
567	supervisor of elections shall annually prepare and submit
568	certify to the board of county commissioners, or county budget
569	commission if there is one in the county, a proposed budget for
570	carrying out the powers, duties, and operations of income and
571	expenditures to fulfill the duties, responsibilities, and
572	operation of the office of the supervisor of elections for the
573	next ensuing fiscal year of the county. The fiscal year of the
574	supervisor of elections commences shall commence on October 1 of
575	each year and ends shall end on September 30 of the following
576	year.
577	(2)(a)  Expenditures must be itemized in accordance with
578	the uniform accounting system prescribed by the Department of
579	Financial Services Each expenditure item in the budget for the
580	supervisor of elections shall be itemized generally as follows:
581	(a)1.  Personnel services. Compensation for the supervisor
582	of elections and all other personnel of the office.
583	(b)2.  Operating expenses.
584	(c)3.  Capital outlay.
585	(d)  Debt service.
586	(e)4.  Grants and aids. Contingencies and transfers.
587	(f)  Other uses.
588	(b)  To the extent appropriate, the budget shall be further
589	itemized in conformance with the Uniform Accounting System for
590	Local Units of Government in Florida adopted by rule of the
591	Chief Financial Officer.
592	(3)  The supervisor of elections shall furnish to the board
593	of county commissioners or the county budget commission all
594	relevant and pertinent information that the which such board or
595	commission deems shall deem necessary, including expenditures at
596	the subobject code level in accordance with the uniform
597	accounting system prescribed by the Department of Financial
598	Services. The board or commission may not amend, modify,
599	increase, or reduce any expenditure at the subobject code level.
600	(4)  The board or commission, as appropriate the case may
601	be, may require the supervisor of elections to correct
602	mathematical, mechanical, factual, and clerical errors and
603	errors of form in the proposed budget. At the hearings held
604	pursuant to s. 200.065, the board or commission may amend,
605	modify, increase, or reduce any or all items of expenditure in
606	the proposed budget as submitted under subsections (1) and (2);
607	and, as amended, modified, increased, or reduced, such budget
608	shall be approved by the board or commission, which must provide
609	giving written notice of its action to specific items amended,
610	modified, increased, or reduced.
611	(5)  The board or commission shall include in the county
612	budget the items of proposed expenditures as set forth in the
613	budget which are required by this section to be submitted, after
614	the budget has been reviewed and approved. The board or
615	commission shall include the supervisor of elections' reserve
616	for contingencies provided herein in the general county budget's
617	reserve for contingencies account in the general county budget.
618	(6)  The supervisor of elections' reserve for contingencies
619	is in the budget of a supervisor of elections shall be governed
620	by the same provisions governing the amount and use of the
621	reserve for contingencies appropriated in the county budget.
622	(7)  The proposed budget shall be submitted to the board of
623	county commissioners or county budget commission pursuant to s.
624	129.03(2), and the budget shall be included by the board or
625	commission in the general county budget.
626	(8)  The items placed in the budget of the board are
627	pursuant to this act shall be subject to the same provisions of
628	law as the county annual budget; however, an no amendment may be
629	made to the appropriations of the office of the supervisor of
630	elections may not be made without due notice of the change to
631	the supervisor of elections.
632	(9)  The budget of the supervisor of elections may be
633	increased by the board of county commissioners to cover such
634	expenses for emergencies and unanticipated expenses as are
635	recommended and justified by the supervisor of elections.
636	Section 11.  Section 166.241, Florida Statutes, is amended
637	to read:
638	166.241  Fiscal years, appropriations, budgets, and budget
639	amendments.-
640	(1)  Each municipality shall establish make provision for
641	establishing a fiscal year beginning October 1 of each year and
642	ending September 30 of the following year.
643	(2)  The governing body of each municipality shall adopt a
644	budget each fiscal year. The budget must be adopted by ordinance
645	or resolution unless otherwise specified in the respective
646	municipality's charter. The amount available from taxation and
647	other sources, including balances brought forward amounts
648	carried over from prior fiscal years, must equal the total
649	appropriations for expenditures and reserves. At a minimum, the
650	adopted budget must show for each fund, as required by law and
651	sound financial practices, budgeted revenues and expenditures by
652	organizational unit which are at least at the level of detail
653	required for the annual financial report under s. 218.32(1). The
654	adopted budget must regulate expenditures of the municipality,
655	and an it is unlawful for any officer of a municipal government
656	may not to expend or contract for expenditures in any fiscal
657	year except pursuant to the adopted budget in pursuance of
658	budgeted appropriations.
659	(3)  The tentative budget must be posted on the
660	municipality's official website at least 2 days before the
661	budget hearing, held pursuant to s. 200.065 or other law, to
662	consider such budget. The final adopted budget must be posted on
663	the municipality's official website within 30 days after
664	adoption. If the municipality does not operate an official
665	website, the municipality must, within a reasonable period of
666	time as established by the county or counties in which the
667	municipality is located, transmit the tentative budget and final
668	budget to the manager or administrator of such county or
669	counties who shall post the budgets on the county's website.
670	(4)(3)  The governing body of each municipality at any time
671	within a fiscal year or within up to 60 days following the end
672	of the fiscal year may amend a budget for that year as follows:
673	(a)  Appropriations for expenditures within a fund may be
674	decreased or increased by motion recorded in the minutes if,
675	provided that the total of the appropriations of the fund is not
676	changed.
677	(b)  The governing body may establish procedures by which
678	the designated budget officer may authorize certain budget
679	amendments if within a department, provided that the total of
680	the appropriations of the fund department is not changed.
681	(c)  If a budget amendment is required for a purpose not
682	specifically authorized in paragraph (a) or paragraph (b), the
683	budget amendment must be adopted in the same manner as the
684	original budget unless otherwise specified in the municipality's
685	charter of the respective municipality.
686	(5)  If the governing body of a municipality amends the
687	budget pursuant to paragraph (4)(c), the adopted amendment must
688	be posted on the official website of the municipality within 5
689	days after adoption. If the municipality does not operate an
690	official website, the municipality must, within a reasonable
691	period of time as established by the county or counties in which
692	the municipality is located, transmit the adopted amendment to
693	the manager or administrator of such county or counties who
694	shall post the adopted amendment on the county's website.
695	Section 12.  Paragraph (a) of subsection (1) of section
696	189.4044, Florida Statutes, is amended to read:
697	189.4044  Special procedures for inactive districts.-
698	(1)  The department shall declare inactive any special
699	district in this state by documenting that:
700	(a)  The special district meets one of the following
701	criteria:
702	1.  The registered agent of the district, the chair of the
703	governing body of the district, or the governing body of the
704	appropriate local general-purpose government notifies the
705	department in writing that the district has taken no action for
706	2 or more years;
707	2.  Following an inquiry from the department, the
708	registered agent of the district, the chair of the governing
709	body of the district, or the governing body of the appropriate
710	local general-purpose government notifies the department in
711	writing that the district has not had a governing board or a
712	sufficient number of governing board members to constitute a
713	quorum for 2 or more years or the registered agent of the
714	district, the chair of the governing body of the district, or
715	the governing body of the appropriate local general-purpose
716	government fails to respond to the department's inquiry within
717	21 days; or
718	3.  The department determines, pursuant to s. 189.421, that
719	the district has failed to file any of the reports listed in s.
720	189.419; or.
721	4.  The district has not had a registered office and agent
722	on file with the department for 1 or more years.
723	Section 13.  Subsection (1) of section 189.412, Florida
724	Statutes, is amended to read:
725	189.412  Special District Information Program; duties and
726	responsibilities.-The Special District Information Program of
727	the Department of Community Affairs is created and has the
728	following special duties:
729	(1)  The collection and maintenance of special district
730	noncompliance status reports from the Department of Management
731	Services, the Department of Financial Services, the Division of
732	Bond Finance of the State Board of Administration, and the
733	Auditor General, and the Legislative Auditing Committee, for the
734	reporting required in ss. 112.63, 218.32, 218.38, and 218.39.
735	The noncompliance reports must list those special districts that
736	did not comply with the statutory reporting requirements.
737	Section 14.  Subsections (3) through (7) of section
738	189.418, Florida Statutes, are amended to read:
739	189.418  Reports; budgets; audits.-
740	(3)  The governing body of each special district shall
741	adopt a budget by resolution each fiscal year. The total amount
742	available from taxation and other sources, including balances
743	brought forward amounts carried over from prior fiscal years,
744	must equal the total of appropriations for expenditures and
745	reserves. At a minimum, the adopted budget must show for each
746	fund, as required by law and sound financial practices, budgeted
747	revenues and expenditures by organizational unit which are at
748	least at the level of detail required for the annual financial
749	report under s. 218.32(1). The adopted budget must regulate
750	expenditures of the special district, and an it is unlawful for
751	any officer of a special district may not to expend or contract
752	for expenditures in any fiscal year except pursuant to the
753	adopted budget in pursuance of budgeted 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) do 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 or governments in which the special district
802	is located or the local governing authority to which the
803	district is dependent, transmit the adopted amendment to the
804	manager or administrator of the local general-purpose government
805	or governing authority. The manager or administrator shall post
806	the adopted amendment on the website of the local general-
807	purpose government or governing 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) must
823	this 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 to:
912	1.  If the written response refers to the reports required
913	under s. 218.32 or s. 218.39, the Legislative Auditing Committee
914	for its consideration in determining whether the special
915	district should be subject to further state action in accordance
916	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), the local
919	general-purpose government or governments for its consideration
920	in determining whether the oversight review process set forth in
921	s. 189.428 should be undertaken.
922	3.  If the written response refers to the reports or
923	information required under s. 112.63, the Department of
924	Management Services for its consideration in determining whether
925	the special district should be subject to further state action
926	in accordance with s. 112.63(4)(d)2. The department may grant an
927	additional 30-day extension of time if requested to do so in
928	writing by the special district. The department shall notify the
929	appropriate entity of the new extension of time. In the case of
930	a special district that did not timely file the reports or
931	information required by s. 218.38, the department shall send a
932	certified technical assistance letter to the special district
933	which summarizes the requirements and encourages the special
934	district to take steps to prevent the noncompliance from
935	reoccurring.
936	(2)  Failure of a special district to comply with the
937	actuarial and financial reporting requirements under s. 112.63,
938	s. 218.32, or s. 218.39 after the procedures of subsection (1)
939	are exhausted shall be deemed final action of the special
940	district. The actuarial and financial reporting requirements are
941	declared to be essential requirements of law. Remedy for
942	noncompliance shall be by writ of certiorari as set forth in
943	subsection (4) (3).
944	(3)  Pursuant to s. 11.40(5)(b), the Legislative Auditing
945	Committee shall notify the department of those districts that
946	fail failed to file the required reports report. If the
947	procedures described in subsection (1) have not yet been
948	initiated, the department shall initiate such procedures upon
949	receiving the notice from the Legislative Auditing Committee.
950	Otherwise, within 60 30 days after receiving such this notice,
951	or within 60 30 days after the expiration of the 60-day deadline
952	extension date provided in subsection (1), whichever occurs
953	later, the department, shall proceed as follows: notwithstanding
954	the provisions of chapter 120, the department shall file a
955	petition for writ of certiorari with the circuit court. Venue
956	for all actions pursuant to this subsection is shall be in Leon
957	County. The court shall award the prevailing party attorney's
958	fees and costs in all cases filed pursuant to this section
959	unless affirmatively waived by all parties. A writ of certiorari
960	shall be issued unless a respondent establishes that the
961	notification of the Legislative Auditing Committee was issued as
962	a result of material error. Proceedings under this subsection
963	are shall otherwise be governed by the Rules of Appellate
964	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
976	unless affirmatively waived by all parties. A writ of certiorari
977	shall be issued unless a respondent establishes that the
978	notification of the Department of Management Services was issued
979	as a result of material error. Proceedings under this subsection
980	are otherwise governed by the Rules of Appellate Procedure.
981	Section 17.  Subsection (6) is added to section 195.087,
982	Florida Statutes, to read:
983	195.087  Property appraisers and tax collectors to submit
984	budgets to Department of Revenue.-
985	(6)  Each property appraiser and tax collector must post
986	their final approved budget on their official website within 30
987	days after adoption. Each county's official website must have a
988	link to the websites of the property appraiser or tax collector
989	where the final approved budget is posted. If the property
990	appraiser or tax collector does not have an official website,
991	the final approved budget must be posted on the county's
992	official website.
993	Section 18.  Paragraphs (d), (e), and (f) of subsection (1)
994	of section 218.32, Florida Statutes, are amended, and paragraph
995	(g) is added to that subsection, to read:
996	218.32  Annual financial reports; local governmental
997	entities.-
998	(1)
999	(d)  Each local governmental entity that is required to
1000	provide for an audit under in accordance with s. 218.39(1) must
1001	submit the annual financial report with the audit report. a copy
1002	of the audit report and annual financial report must be
1003	submitted to the department within 45 days after the completion
1004	of the audit report but no later than 9 12 months after the end
1005	of the fiscal year.
1006	(e)  Each local governmental entity that is not required to
1007	provide for an audit under report in accordance with s. 218.39
1008	must submit the annual financial report to the department no
1009	later than 9 months after the end of the fiscal April 30 of each
1010	year. The department shall consult with the Auditor General in
1011	the development of the format of annual financial reports
1012	submitted pursuant to this paragraph. The format must shall
1013	include balance sheet information used to be utilized by the
1014	Auditor General pursuant to s. 11.45(7)(f). The department must
1015	forward the financial information contained within the these
1016	entities' annual financial reports to the Auditor General in
1017	electronic form. This paragraph does not apply to housing
1018	authorities created under chapter 421.
1019	(f)  If the department does not receive a completed annual
1020	financial report from a local governmental entity within the
1021	required period, it shall notify the Legislative Auditing
1022	Committee and the Special District Information Program of the
1023	Department of Community Affairs of the local governmental
1024	entity's failure to comply with the reporting requirements. The
1025	committee shall proceed in accordance with s. 11.40(5).
1026	(g)  Each local governmental entity's website must provide
1027	a link to the department's website to view the entity's annual
1028	financial report submitted to the department pursuant to this
1029	section. If the local governmental entity does not have an
1030	official website, the county government's website must provide
1031	the required link for the local governmental entity.
1032	Section 19.  Section 218.35, Florida Statutes, is amended
1033	to read:
1034	218.35  County fee officers; financial matters.-
1035	(1)  Each county fee officer shall establish an annual
1036	budget for carrying out the powers, duties, and operations of
1037	his or her office for the next county fiscal year which shall
1038	clearly reflect the revenues available to said office and the
1039	functions for which money is to be expended. The budget must
1040	shall be balanced so that; that is, the total of estimated
1041	receipts, including balances brought forward, equals shall equal
1042	the total of estimated expenditures and reserves. The budgeting
1043	of segregated funds must shall be made in a such manner that
1044	retains the relation between program and revenue source, as
1045	provided by law is retained.
1046	(2)  The clerk of the circuit court, functioning in his or
1047	her capacity as clerk of the circuit and county courts and as
1048	clerk of the board of county commissioners, shall prepare his or
1049	her budget in two parts:
1050	(a)  The budget for funds necessary to perform court-
1051	related functions as provided for in s. 28.36, which shall
1052	detail the methodologies used to apportion costs between court-
1053	related and non-court-related functions performed by the clerk.
1054	(b)  The budget relating to the requirements of the clerk
1055	as clerk of the board of county commissioners, county auditor,
1056	and custodian or treasurer of all county funds and other county-
1057	related duties, which shall be annually prepared and submitted
1058	to the board of county commissioners pursuant to s. 129.03(2),
1059	for each fiscal year. Expenditures must be itemized in
1060	accordance with the uniform accounting system prescribed by the
1061	Department of Financial Services as follows:
1062	1.  Personnel services.
1063	2.  Operating expenses.
1064	3.  Capital outlay.
1065	4.  Debt service.
1066	5.  Grants and aids.
1067	6.  Other uses.
1068	(3)  The clerk of the circuit court shall furnish to the
1069	board of county commissioners or the county budget commission
1070	all relevant and pertinent information that the board or
1071	commission deems necessary, including expenditures at the
1072	subobject code level in accordance with the uniform accounting
1073	system prescribed by the Department of Financial Services.
1074	(4)  The final approved budget of the clerk of the circuit
1075	court must be posted on the county's official website within 30
1076	days after adoption. The final approved budget of the clerk of
1077	the circuit court may be included in the county's budget.
1078	(5)(3)  Each county fee officer shall establish make
1079	provision for establishing a fiscal year beginning October 1 and
1080	ending September 30 of the following year, and shall report his
1081	or her finances annually upon the close of each fiscal year to
1082	the county fiscal officer for inclusion in the annual financial
1083	report by the county.
1084	(6)(4)  The proposed budget of a county fee officer shall
1085	be filed with the clerk of the county governing authority by
1086	September 1 preceding the fiscal year for the budget, except for
1087	the budget prepared by the clerk of the circuit court for court-
1088	related functions as provided in s. 28.36.
1089	Section 20.  Section 218.39, Florida Statutes, is amended
1090	to read:
1091	218.39  Annual financial audit reports.-
1092	(1)  If, by the first day in any fiscal year, a local
1093	governmental entity, district school board, charter school, or
1094	charter technical career center has not been notified that a
1095	financial audit for that fiscal year will be performed by the
1096	Auditor General, each of the following entities shall have an
1097	annual financial audit of its accounts and records completed
1098	within 9 12 months after the end of its fiscal year by an
1099	independent certified public accountant retained by it and paid
1100	from its public funds:
1101	(a)  Each county.
1102	(b)  Any municipality with revenues or the total of
1103	expenditures and expenses in excess of $250,000, as reported on
1104	the fund financial statements.
1105	(c)  Any special district with revenues or the total of
1106	expenditures and expenses in excess of $100,000, as reported on
1107	the fund financial statements.
1108	(d)  Each district school board.
1109	(e)  Each charter school established under s. 1002.33.
1110	(f)  Each charter technical center established under s.
1111	1002.34.
1112	(g)  Each municipality with revenues or the total of
1113	expenditures and expenses between $100,000 and $250,000, as
1114	reported on the fund financial statements, which that has not
1115	been subject to a financial audit pursuant to this subsection
1116	for the 2 preceding fiscal years.
1117	(h)  Each special district with revenues or the total of
1118	expenditures and expenses between $50,000 and $100,000, as
1119	reported on the fund financial statement, which that has not
1120	been subject to a financial audit pursuant to this subsection
1121	for the 2 preceding fiscal years.
1122	(2)  The county audit report must shall be a single
1123	document that includes a financial audit of the county as a
1124	whole and, for each county agency other than a board of county
1125	commissioners, an audit of its financial accounts and records,
1126	including reports on compliance and internal control, management
1127	letters, and financial statements as required by rules adopted
1128	by the Auditor General. In addition to such requirements, if a
1129	board of county commissioners elects to have a separate audit of
1130	its financial accounts and records in the manner required by
1131	rules adopted by the Auditor General for other county agencies,
1132	the such separate audit must shall be included in the county
1133	audit report.
1134	(3)(a)  A dependent special district may provide make
1135	provision for an annual financial audit by being included in
1136	within the audit of the another local governmental entity upon
1137	which it is dependent. An independent special district may not
1138	make provision for an annual financial audit by being included
1139	in within the audit of another local governmental entity.
1140	(b)  A special district that is a component unit, as
1141	defined by generally accepted accounting principles, of a local
1142	governmental entity shall provide the local governmental entity,
1143	within a reasonable time period as established by the local
1144	governmental entity, with financial information necessary to
1145	comply with this section. The failure of a component unit to
1146	provide this financial information must be noted in the annual
1147	financial audit report of the local governmental entity.
1148	(4)  A management letter shall be prepared and included as
1149	a part of each financial audit report.
1150	(5)  At the conclusion of the audit, the auditor shall
1151	discuss with the chair of the governing body of the each local
1152	governmental entity or the chair's designee, or with the elected
1153	official of each county agency or with the elected official's
1154	designee, or with the chair of the district school board or the
1155	chair's designee, or with the chair of the board of the charter
1156	school or the chair's designee, or with the chair of the board
1157	of the charter technical career center or the chair's designee,
1158	as appropriate, all of the auditor's comments that will be
1159	included in the audit report. If the officer is not available to
1160	discuss the auditor's comments, their discussion is presumed
1161	when the comments are delivered in writing to his or her office.
1162	The auditor shall notify each member of the governing body of a
1163	local governmental entity, district school board, charter
1164	school, or charter technical career center for which
1165	deteriorating financial conditions exist that may cause a
1166	condition described in s. 218.503(1) to occur if actions are not
1167	taken to address such conditions.
1168	(6)  The officer's written statement of explanation or
1169	rebuttal concerning the auditor's findings, including corrective
1170	action to be taken, must be filed with the governing body of the
1171	local governmental entity, district school board, charter
1172	school, or charter technical career center within 30 days after
1173	the delivery of the auditor's findings.
1174	(7)  All audits conducted pursuant to this section must be
1175	conducted in accordance with the rules of the Auditor General
1176	adopted pursuant to s. 11.45. Upon completion of the audit, the
1177	auditor shall prepare an audit report in accordance with the
1178	rules of the Auditor General. The audit report shall be filed
1179	with the Auditor General within 45 days after delivery of the
1180	audit report to the governing body of the audited entity, but no
1181	later than 9 months after the end of the audited entity's fiscal
1182	year. The audit report must include a written statement
1183	describing corrective actions to be taken in response to each of
1184	the auditor's recommendations included in the audit report.
1185	(8)  The Auditor General shall notify the Legislative
1186	Auditing Committee of any audit report prepared pursuant to this
1187	section which indicates that an audited entity has failed to
1188	take full corrective action in response to a recommendation that
1189	was included in the two preceding financial audit reports.
1190	(a)  The committee may direct the governing body of the
1191	audited entity to provide a written statement to the committee
1192	explaining why full corrective action has not been taken or, if
1193	the governing body intends to take full corrective action,
1194	describing the corrective action to be taken and when it will
1195	occur.
1196	(b)  If the committee determines that the written statement
1197	is not sufficient, it may require the chair of the governing
1198	body of the local governmental entity or the chair's designee,
1199	the elected official of each county agency or the elected
1200	official's designee, the chair of the district school board or
1201	the chair's designee, the chair of the board of the charter
1202	school or the chair's designee, or the chair of the board of the
1203	charter technical career center or the chair's designee, as
1204	appropriate, to appear before the committee.
1205	(c)  If the committee determines that an audited entity has
1206	failed to take full corrective action for which there is no
1207	justifiable reason for not taking such action, or has failed to
1208	comply with committee requests made pursuant to this section,
1209	the committee may proceed in accordance with s. 11.40(5).
1210	(9)(7)  The predecessor auditor of a district school board
1211	shall provide the Auditor General access to the prior year's
1212	working papers in accordance with the Statements on Auditing
1213	Standards, including documentation of planning, internal
1214	control, audit results, and other matters of continuing
1215	accounting and auditing significance, such as the working paper
1216	analysis of balance sheet accounts and those relating to
1217	contingencies.
1218	(8)  All audits conducted in accordance with this section
1219	must be conducted in accordance with the rules of the Auditor
1220	General promulgated pursuant to s. 11.45. All audit reports and
1221	the officer's written statement of explanation or rebuttal must
1222	be submitted to the Auditor General within 45 days after
1223	delivery of the audit report to the entity's governing body, but
1224	no later than 12 months after the end of the fiscal year.
1225	(10)(9)  Each charter school and charter technical career
1226	center must file a copy of its audit report with the sponsoring
1227	entity; the local district school board, if not the sponsoring
1228	entity; the Auditor General; and with the Department of
1229	Education.
1230	(11)(10)  This section does not apply to housing
1231	authorities created under chapter 421.
1232	(12)(11)  Notwithstanding the provisions of any local law,
1233	the provisions of this section shall govern.
1234	Section 21.  Paragraph (e) of subsection (1) of section
1235	218.503, Florida Statutes, is amended to read:
1236	218.503  Determination of financial emergency.-
1237	(1)  Local governmental entities, charter schools, charter
1238	technical career centers, and district school boards shall be
1239	subject to review and oversight by the Governor, the charter
1240	school sponsor, the charter technical career center sponsor, or
1241	the Commissioner of Education, as appropriate, when any one of
1242	the following conditions occurs:
1243	(e)  A An unreserved or total fund balance or retained
1244	earnings deficit in total or for that portion of a fund balance
1245	not classified as restricted, committed, or nonspendable, or a
1246	unrestricted or total or unrestricted net assets deficit, as
1247	reported on the balance sheet or statement of net assets on the
1248	general purpose or fund financial statements of entities
1249	required to report under governmental financial reporting
1250	standards or on the basic financial statements of entities
1251	required to report under not-for-profit financial reporting
1252	standards, for which sufficient resources of the local
1253	governmental entity, charter school, charter technical career
1254	center, or district school board, as reported on the balance
1255	sheet or statement of net assets on the general purpose or fund
1256	financial statements, are not available to cover the deficit.
1257	Resources available to cover reported deficits include fund
1258	balance or net assets that are not otherwise restricted by
1259	federal, state, or local laws, bond covenants, contractual
1260	agreements, or other legal constraints. Property, plant, and
1261	equipment Fixed or capital assets, the disposal of which would
1262	impair the ability of a local governmental entity, charter
1263	school, charter technical career center, or district school
1264	board to carry out its functions, are not considered resources
1265	available to cover reported deficits.
1266	Section 22.  Paragraph (c) of subsection (5) of section
1267	373.536, Florida Statutes, is amended, and paragraph (c) is
1268	added to subsection (6) of that section, to read:
1269	373.536  District budget and hearing thereon.-
1270	(5)  TENTATIVE BUDGET CONTENTS AND SUBMISSION; REVIEW AND
1271	APPROVAL.-
1272	(c)  Each water management district shall, by August 1 of
1273	each year, submit for review a tentative budget to the Governor,
1274	the President of the Senate, the Speaker of the House of
1275	Representatives, the chairs of all legislative committees and
1276	subcommittees with substantive or fiscal jurisdiction over water
1277	management districts, as determined by the President of the
1278	Senate or the Speaker of the House of Representatives as
1279	applicable, the secretary of the department, and the governing
1280	body of each county in which the district has jurisdiction or
1281	derives any funds for the operations of the district. The
1282	tentative budget must be posted on the water management
1283	district's official website at least 2 days before budget
1284	hearings held pursuant to s. 200.065 or other law.
1285	(6)  FINAL BUDGET; ANNUAL AUDIT; CAPITAL IMPROVEMENTS PLAN;
1286	WATER RESOURCE DEVELOPMENT WORK PROGRAM.-
1287	(c)  The final adopted budget must be posted on the water
1288	management district's official website within 30 days after
1289	adoption.
1290	Section 23.  Subsections (1) and (4) of section 1011.03,
1291	Florida Statutes, are amended, and subsection (5) is added to
1292	that section, to read:
1293	1011.03  Public hearings; budget to be submitted to
1294	Department of Education.-
1295	(1)  Each district school board shall must cause a summary
1296	of its tentative budget, including the proposed millage levies
1297	as provided for by law, to be posted on the district's official
1298	website online and advertised once one time in a newspaper of
1299	general circulation published in the district or to be posted at
1300	the courthouse if there be no such newspaper.
1301	(4)  The board shall hold public hearings to adopt
1302	tentative and final budgets pursuant to s. 200.065. The hearings
1303	shall be primarily for the purpose of hearing requests and
1304	complaints from the public regarding the budgets and the
1305	proposed tax levies and for explaining the budget and proposed
1306	or adopted amendments thereto, if any. The tentative budget must
1307	be posted on the district's official website at least 2 days
1308	before the budget hearing held pursuant to s. 200.065 or other
1309	law. The final adopted budget must be posted on the district's
1310	official website within 30 days after adoption. The district
1311	school board shall then require the superintendent to transmit
1312	forthwith two copies of the adopted budget to the Department of
1313	Education for approval as prescribed by law and rules of the
1314	State Board of Education.
1315	(5)  If the governing body of a district amends the budget,
1316	the adopted amendment must be posted on the official website of
1317	the district within 5 days after adoption.
1318	Section 24.  Section 1011.051, Florida Statutes, is amended
1319	to read:
1320	1011.051  Guidelines for general funds.-The district school
1321	board shall maintain a an unreserved general fund ending fund
1322	balance that is sufficient to address normal contingencies.
1323	(1)  If at any time the portion of the unreserved general
1324	fund's ending fund balance not classified as restricted,
1325	committed, or nonspendable in the district's approved operating
1326	budget is projected to fall during the current fiscal year below
1327	3 percent of projected general fund revenues during the current
1328	fiscal year, the superintendent shall provide written
1329	notification to the district school board and the Commissioner
1330	of Education.
1331	(2)  If at any time the portion of the unreserved general
1332	fund's ending fund balance not classified as restricted,
1333	committed, or nonspendable in the district's approved operating
1334	budget is projected to fall during the current fiscal year below
1335	2 percent of projected general fund revenues during the current
1336	fiscal year, the superintendent shall provide written
1337	notification to the district school board and the Commissioner
1338	of Education. Within 14 days after receiving such notification,
1339	if the commissioner determines that the district does not have a
1340	plan that is reasonably anticipated to avoid a financial
1341	emergency as determined pursuant to s. 218.503, the commissioner
1342	shall appoint a financial emergency board that shall operate
1343	under consistent with the requirements, powers, and duties
1344	specified in s. 218.503(3)(g).
1345	Section 25.  Paragraph (a) of subsection (3) of section
1346	1011.64, Florida Statutes, is amended to read:
1347	1011.64  School district minimum classroom expenditure
1348	requirements.-
1349	(3)(a)  Annually the Department of Education shall
1350	calculate for each school district:
1351	1.  Total K-12 operating expenditures, which are defined as
1352	the amount of total general fund expenditures for K-12 programs
1353	as reported in accordance with the accounts and codes prescribed
1354	in the most recent issuance of the Department of Education
1355	publication entitled "Financial and Program Cost Accounting and
1356	Reporting for Florida Schools" and as included in the most
1357	recent annual financial report submitted to the Commissioner of
1358	Education, less the student transportation revenue allocation
1359	from the state appropriation for that purpose, amounts
1360	transferred to other funds, and increases to the amount of the
1361	general fund's fund unreserved ending fund balance not
1362	classified as restricted, committed, or nonspendable if when the
1363	total unreserved ending fund balance not classified as
1364	restricted, committed, or nonspendable is in excess of 5 percent
1365	of the total general fund revenues.
1366	2.  Expenditures for classroom instruction, which equal
1367	shall be the sum of the general fund expenditures for K-12
1368	instruction and instructional staff training.
1369	Section 26.  This act shall take effect October 1, 2011.

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