Florida Senate - 2015                        COMMITTEE AMENDMENT
       Bill No. SB 1372
       
       
       
       
       
       
                                Ì497420ÅÎ497420                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  03/25/2015           .                                
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       The Committee on Ethics and Elections (Gaetz) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Subsection (2) of section 11.40, Florida
    6  Statutes, is amended to read:
    7         11.40 Legislative Auditing Committee.—
    8         (2) Following notification by the Auditor General, the
    9  Department of Financial Services, or the Division of Bond
   10  Finance of the State Board of Administration, the Governor or
   11  his or her designee, or the Commissioner of Education or his or
   12  her designee of the failure of a local governmental entity,
   13  district school board, charter school, or charter technical
   14  career center to comply with the applicable provisions within s.
   15  11.45(5)-(7), s. 218.32(1), s. 218.38, or s. 218.503(3), the
   16  Legislative Auditing Committee may schedule a hearing to
   17  determine if the entity should be subject to further state
   18  action. If the committee determines that the entity should be
   19  subject to further state action, the committee shall:
   20         (a) In the case of a local governmental entity or district
   21  school board, direct the Department of Revenue and the
   22  Department of Financial Services to withhold any funds not
   23  pledged for bond debt service satisfaction which are payable to
   24  such entity until the entity complies with the law. The
   25  committee shall specify the date such action shall begin, and
   26  the directive must be received by the Department of Revenue and
   27  the Department of Financial Services 30 days before the date of
   28  the distribution mandated by law. The Department of Revenue and
   29  the Department of Financial Services may implement the
   30  provisions of this paragraph.
   31         (b) In the case of a special district created by:
   32         1. A special act, notify the President of the Senate, the
   33  Speaker of the House of Representatives, the standing committees
   34  of the Senate and the House of Representatives charged with
   35  special district oversight as determined by the presiding
   36  officers of each respective chamber, the legislators who
   37  represent a portion of the geographical jurisdiction of the
   38  special district pursuant to s. 189.034(2), and the Department
   39  of Economic Opportunity that the special district has failed to
   40  comply with the law. Upon receipt of notification, the
   41  Department of Economic Opportunity shall proceed pursuant to s.
   42  189.062 or s. 189.067. If the special district remains in
   43  noncompliance after the process set forth in s. 189.034(3), or
   44  if a public hearing is not held, the Legislative Auditing
   45  Committee may request the department to proceed pursuant to s.
   46  189.067(3).
   47         2. A local ordinance, notify the chair or equivalent of the
   48  local general-purpose government pursuant to s. 189.035(2) and
   49  the Department of Economic Opportunity that the special district
   50  has failed to comply with the law. Upon receipt of notification,
   51  the department shall proceed pursuant to s. 189.062 or s.
   52  189.067. If the special district remains in noncompliance after
   53  the process set forth in s. 189.034(3), or if a public hearing
   54  is not held, the Legislative Auditing Committee may request the
   55  department to proceed pursuant to s. 189.067(3).
   56         3. Any manner other than a special act or local ordinance,
   57  notify the Department of Economic Opportunity that the special
   58  district has failed to comply with the law. Upon receipt of
   59  notification, the department shall proceed pursuant to s.
   60  189.062 or s. 189.067(3).
   61         (c) In the case of a charter school or charter technical
   62  career center, notify the appropriate sponsoring entity, which
   63  may terminate the charter pursuant to ss. 1002.33 and 1002.34.
   64         Section 2. Subsection (1), paragraph (j) of subsection (2),
   65  paragraph (v) of subsection (3), and paragraph (i) of subsection
   66  (7) of section 11.45, Florida Statutes, are amended, and
   67  paragraph (y) is added to subsection (3) of that section, to
   68  read:
   69         11.45 Definitions; duties; authorities; reports; rules.—
   70         (1) DEFINITIONS.—As used in ss. 11.40-11.51, the term:
   71         (a) “Abuse” means behavior that is deficient or improper
   72  when compared with behavior that a prudent person would consider
   73  reasonable and necessary operational practice given the facts
   74  and circumstances. The term includes the misuse of authority or
   75  position for personal gain or for the benefit of another.
   76         (b)(a) “Audit” means a financial audit, operational audit,
   77  or performance audit.
   78         (c)(b) “County agency” means a board of county
   79  commissioners or other legislative and governing body of a
   80  county, however styled, including that of a consolidated or
   81  metropolitan government, a clerk of the circuit court, a
   82  separate or ex officio clerk of the county court, a sheriff, a
   83  property appraiser, a tax collector, a supervisor of elections,
   84  or any other officer in whom any portion of the fiscal duties of
   85  the above are under law separately placed.
   86         (d)(c) “Financial audit” means an examination of financial
   87  statements in order to express an opinion on the fairness with
   88  which they are presented in conformity with generally accepted
   89  accounting principles and an examination to determine whether
   90  operations are properly conducted in accordance with legal and
   91  regulatory requirements. Financial audits must be conducted in
   92  accordance with auditing standards generally accepted in the
   93  United States and government auditing standards as adopted by
   94  the Board of Accountancy. When applicable, the scope of
   95  financial audits shall encompass the additional activities
   96  necessary to establish compliance with the Single Audit Act
   97  Amendments of 1996, 31 U.S.C. ss. 7501-7507, and other
   98  applicable federal law.
   99         (e) “Fraud” means obtaining something of value through
  100  willful misrepresentation, including, but not limited to, the
  101  intentional misstatements or omissions of amounts or disclosures
  102  in financial statements to deceive users of financial
  103  statements, theft of an entity’s assets, bribery, or the use of
  104  one’s position for personal enrichment through the deliberate
  105  misuse or misapplication of an organization’s resources.
  106         (f)(d) “Governmental entity” means a state agency, a county
  107  agency, or any other entity, however styled, that independently
  108  exercises any type of state or local governmental function.
  109         (g)(e) “Local governmental entity” means a county agency,
  110  municipality, tourist development council, county tourism
  111  promotion agency, or special district as defined in s. 189.012.
  112  The term, but does not include any housing authority established
  113  under chapter 421.
  114         (h)(f) “Management letter” means a statement of the
  115  auditor’s comments and recommendations.
  116         (i)(g) “Operational audit” means an audit whose purpose is
  117  to evaluate management’s performance in establishing and
  118  maintaining internal controls, including controls designed to
  119  prevent and detect fraud, waste, and abuse, and in administering
  120  assigned responsibilities in accordance with applicable laws,
  121  administrative rules, contracts, grant agreements, and other
  122  guidelines. Operational audits must be conducted in accordance
  123  with government auditing standards. Such audits examine internal
  124  controls that are designed and placed in operation to promote
  125  and encourage the achievement of management’s control objectives
  126  in the categories of compliance, economic and efficient
  127  operations, reliability of financial records and reports, and
  128  safeguarding of assets, and identify weaknesses in those
  129  internal controls.
  130         (j)(h) “Performance audit” means an examination of a
  131  program, activity, or function of a governmental entity,
  132  conducted in accordance with applicable government auditing
  133  standards or auditing and evaluation standards of other
  134  appropriate authoritative bodies. The term includes an
  135  examination of issues related to:
  136         1. Economy, efficiency, or effectiveness of the program.
  137         2. Structure or design of the program to accomplish its
  138  goals and objectives.
  139         3. Adequacy of the program to meet the needs identified by
  140  the Legislature or governing body.
  141         4. Alternative methods of providing program services or
  142  products.
  143         5. Goals, objectives, and performance measures used by the
  144  agency to monitor and report program accomplishments.
  145         6. The accuracy or adequacy of public documents, reports,
  146  or requests prepared under the program by state agencies.
  147         7. Compliance of the program with appropriate policies,
  148  rules, or laws.
  149         8. Any other issues related to governmental entities as
  150  directed by the Legislative Auditing Committee.
  151         (k)(i) “Political subdivision” means a separate agency or
  152  unit of local government created or established by law and
  153  includes, but is not limited to, the following and the officers
  154  thereof: authority, board, branch, bureau, city, commission,
  155  consolidated government, county, department, district,
  156  institution, metropolitan government, municipality, office,
  157  officer, public corporation, town, or village.
  158         (l)(j) “State agency” means a separate agency or unit of
  159  state government created or established by law and includes, but
  160  is not limited to, the following and the officers thereof:
  161  authority, board, branch, bureau, commission, department,
  162  division, institution, office, officer, or public corporation,
  163  as the case may be, except any such agency or unit within the
  164  legislative branch of state government other than the Florida
  165  Public Service Commission.
  166         (m) “Waste” means the act of using or expending resources
  167  unreasonably, carelessly, extravagantly, or for no useful
  168  purpose.
  169         (2) DUTIES.—The Auditor General shall:
  170         (j) Conduct audits of local governmental entities when
  171  determined to be necessary by the Auditor General, when directed
  172  by the Legislative Auditing Committee, or when otherwise
  173  required by law. No later than 18 months after the release of
  174  the audit report, the Auditor General shall perform such
  175  appropriate followup procedures as he or she deems necessary to
  176  determine the audited entity’s progress in addressing the
  177  findings and recommendations contained within the Auditor
  178  General’s previous report. The Auditor General shall notify each
  179  member of the audited entity’s governing body and the
  180  Legislative Auditing Committee of the results of his or her
  181  determination. For purposes of this paragraph, local
  182  governmental entities do not include water management districts.
  183  
  184  The Auditor General shall perform his or her duties
  185  independently but under the general policies established by the
  186  Legislative Auditing Committee. This subsection does not limit
  187  the Auditor General’s discretionary authority to conduct other
  188  audits or engagements of governmental entities as authorized in
  189  subsection (3).
  190         (3) AUTHORITY FOR AUDITS AND OTHER ENGAGEMENTS.—The Auditor
  191  General may, pursuant to his or her own authority, or at the
  192  direction of the Legislative Auditing Committee, conduct audits
  193  or other engagements as determined appropriate by the Auditor
  194  General of:
  195         (v) The Florida Virtual School pursuant to s. 1002.37.
  196         (y) Tourist development councils and county tourism
  197  promotion agencies.
  198         (7) AUDITOR GENERAL REPORTING REQUIREMENTS.—
  199         (i) The Auditor General shall annually transmit by July 15,
  200  to the President of the Senate, the Speaker of the House of
  201  Representatives, and the Department of Financial Services, a
  202  list of all school districts, charter schools, charter technical
  203  career centers, Florida College System institutions, state
  204  universities, and local governmental entities water management
  205  districts that have failed to comply with the transparency
  206  requirements as identified in the audit reports reviewed
  207  pursuant to paragraph (b) and those conducted pursuant to
  208  subsection (2).
  209         Section 3. Paragraph (d) of subsection (2) of section
  210  28.35, Florida Statutes, is amended to read:
  211         28.35 Florida Clerks of Court Operations Corporation.—
  212         (2) The duties of the corporation shall include the
  213  following:
  214         (d) Developing and certifying a uniform system of workload
  215  measures and applicable workload standards for court-related
  216  functions as developed by the corporation and clerk workload
  217  performance in meeting the workload performance standards. These
  218  workload measures and workload performance standards shall be
  219  designed to facilitate an objective determination of the
  220  performance of each clerk in accordance with minimum standards
  221  for fiscal management, operational efficiency, and effective
  222  collection of fines, fees, service charges, and court costs. The
  223  corporation shall develop the workload measures and workload
  224  performance standards in consultation with the Legislature. When
  225  the corporation finds a clerk has not met the workload
  226  performance standards, the corporation shall identify the nature
  227  of each deficiency and any corrective action recommended and
  228  taken by the affected clerk of the court. For quarterly periods
  229  ending on the last day of March, June, September, and December
  230  of each year, the corporation shall notify the Legislature of
  231  any clerk not meeting workload performance standards and provide
  232  a copy of any corrective action plans. Such notifications shall
  233  be submitted no later than 45 days after the end of the
  234  preceding quarterly period. As used in this subsection, the
  235  term:
  236         1. “Workload measures” means the measurement of the
  237  activities and frequency of the work required for the clerk to
  238  adequately perform the court-related duties of the office as
  239  defined by the membership of the Florida Clerks of Court
  240  Operations Corporation.
  241         2. “Workload performance standards” means the standards
  242  developed to measure the timeliness and effectiveness of the
  243  activities that are accomplished by the clerk in the performance
  244  of the court-related duties of the office as defined by the
  245  membership of the Florida Clerks of Court Operations
  246  Corporation.
  247         Section 4. Present subsections (6) and (7) of section
  248  43.16, Florida Statutes, are redesignated as subsections (7) and
  249  (8), respectively, and a new subsection (6) is added to that
  250  section, to read:
  251         43.16 Justice Administrative Commission; membership, powers
  252  and duties.—
  253         (6) The commission, each state attorney, each public
  254  defender, the criminal conflict and civil regional counsel, the
  255  capital collateral regional counsel, and the Guardian Ad Litem
  256  Program shall establish and maintain internal controls designed
  257  to:
  258         (a) Prevent and detect fraud, waste, and abuse.
  259         (b) Promote and encourage compliance with applicable laws,
  260  rules, contracts, grant agreements, and best practices.
  261         (c) Support economical and efficient operations.
  262         (d) Ensure reliability of financial records and reports.
  263         (e) Safeguard assets.
  264         Section 5. Section 112.31455, Florida Statutes, is amended
  265  to read:
  266         112.31455 Withholding of public salary-related payments
  267  Collection methods for unpaid automatic fines for failure to
  268  timely file disclosure of financial interests.—
  269         (1) Before referring any unpaid fine accrued pursuant to s.
  270  112.3144(5) or s. 112.3145(7) s. 112.3145(6) to the Department
  271  of Financial Services, the commission shall attempt to determine
  272  whether the individual owing such a fine is a current public
  273  officer or current public employee. If so, the commission may
  274  notify the Chief Financial Officer or the governing body of the
  275  appropriate county, municipality, or special district of the
  276  total amount of any fine owed to the commission by such
  277  individual.
  278         (a) After receipt and verification of the notice from the
  279  commission, the Chief Financial Officer or the governing body of
  280  the county, municipality, or special district shall withhold 25
  281  percent of the entire amount of any fine owed, and any
  282  administrative costs incurred, from the individual’s next public
  283  salary-related payment. The same percentage of each successive
  284  public salary-related payment must be withheld until the fine
  285  and administrative costs are paid in full begin withholding the
  286  lesser of 10 percent or the maximum amount allowed under federal
  287  law from any salary-related payment. The Chief Financial Officer
  288  or the governing body of the county, municipality, or special
  289  district may retain an amount of each withheld payment, as
  290  provided in s. 77.0305, to cover the administrative costs
  291  incurred under this section. The withheld payments shall be
  292  remitted to the commission until the fine is satisfied.
  293         (b) If a current public officer or current public employee
  294  demonstrates to the Chief Financial Officer or the governing
  295  body responsible for paying him or her that the public salary is
  296  his or her primary source of income and that withholding 25
  297  percent of the entire amount of any fine owed from a public
  298  salary-related payment would present an undue hardship, the
  299  withheld amount may be reduced but must be at least 10 percent
  300  of the public salary-related payment The Chief Financial Officer
  301  or the governing body of the county, municipality, or special
  302  district may retain an amount of each withheld payment, as
  303  provided in s. 77.0305, to cover the administrative costs
  304  incurred under this section.
  305         (2) If the commission determines that the individual who is
  306  the subject of an unpaid fine accrued pursuant to s. 112.3144(5)
  307  or s. 112.3145(6) is no longer a public officer or public
  308  employee or if the commission is unable to determine whether the
  309  individual is a current public officer or public employee, the
  310  commission may, 6 months after the order becomes final, seek
  311  garnishment of any wages to satisfy the amount of the fine, or
  312  any unpaid portion thereof, pursuant to chapter 77. Upon
  313  recording the order imposing the fine with the clerk of the
  314  circuit court, the order shall be deemed a judgment for purposes
  315  of garnishment pursuant to chapter 77.
  316         (2)(3) The commission may refer unpaid fines to the
  317  appropriate collection agency, as directed by the Chief
  318  Financial Officer, to use utilize any collection methods
  319  provided by law. Except as expressly limited by this section,
  320  any other collection methods authorized by law are allowed.
  321         (3)(4) Action may be taken to collect any unpaid fine
  322  imposed by ss. 112.3144 and 112.3145 within 20 years after the
  323  date the final order is rendered.
  324         Section 6. Section 112.31456, Florida Statutes, is created
  325  to read:
  326         112.31456 Garnishment of wages for unpaid automatic fines
  327  for failure to timely file disclosure of financial interests.—
  328         (1) Before referring any unpaid fine accrued pursuant to s.
  329  112.3144(5) or s. 112.3145(7) to the Department of Financial
  330  Services, the commission shall attempt to determine whether the
  331  individual owing such a fine is a current public officer or
  332  current public employee. If the commission determines that an
  333  individual who is the subject of an unpaid fine accrued pursuant
  334  to s. 112.3144(5) or s. 112.3145(7) is no longer a public
  335  officer or public employee or if the commission cannot determine
  336  whether the individual is a current public officer or current
  337  public employee, the commission may, 6 months after the order
  338  becomes final, seek garnishment of any wages to satisfy the
  339  amount of the fine, or any unpaid portion thereof, pursuant to
  340  chapter 77. Upon recording the order imposing the fine with the
  341  clerk of the circuit court, the order shall be deemed a judgment
  342  for purposes of garnishment pursuant to chapter 77.
  343         (2) The commission may refer unpaid fines to the
  344  appropriate collection agency, as directed by the Chief
  345  Financial Officer, to use any collection methods provided by
  346  law. Except as expressly limited by this section, any other
  347  collection method authorized by law is allowed.
  348         (3) Action may be taken to collect any unpaid fine imposed
  349  by ss. 112.3144 and 112.3145 within 20 years after the date the
  350  final order is rendered.
  351         Section 7. Section 112.3261, Florida Statutes, is amended
  352  to read:
  353         112.3261 Lobbying before governmental entities water
  354  management districts; registration and reporting.—
  355         (1) As used in this section, the term:
  356         (a) “Governmental entity” or “entity” “District” means a
  357  water management district created in s. 373.069 and operating
  358  under the authority of chapter 373, a hospital district, a
  359  children’s services district, an expressway authority as the
  360  term “authority” as defined in s. 348.0002, the term “port
  361  authority” as defined in s. 315.02, or an independent special
  362  district with annual revenues of more than $5 million which
  363  exercises ad valorem taxing authority.
  364         (b) “Lobbies” means seeking, on behalf of another person,
  365  to influence a governmental entity district with respect to a
  366  decision of the entity district in an area of policy or
  367  procurement or an attempt to obtain the goodwill of an a
  368  district official or employee of a governmental entity. The term
  369  “lobbies” shall be interpreted and applied consistently with the
  370  rules of the commission implementing s. 112.3215.
  371         (c) “Lobbyist” has the same meaning as provided in s.
  372  112.3215.
  373         (d) “Principal” has the same meaning as provided in s.
  374  112.3215.
  375         (2) A person may not lobby a governmental entity district
  376  until such person has registered as a lobbyist with that entity
  377  district. Such registration shall be due upon initially being
  378  retained to lobby and is renewable on a calendar-year basis
  379  thereafter. Upon registration, the person shall provide a
  380  statement signed by the principal or principal’s representative
  381  stating that the registrant is authorized to represent the
  382  principal. The principal shall also identify and designate its
  383  main business on the statement authorizing that lobbyist
  384  pursuant to a classification system approved by the governmental
  385  entity district. Any changes to the information required by this
  386  section must be disclosed within 15 days by filing a new
  387  registration form. The registration form shall require each
  388  lobbyist to disclose, under oath, the following:
  389         (a) The lobbyist’s name and business address.
  390         (b) The name and business address of each principal
  391  represented.
  392         (c) The existence of any direct or indirect business
  393  association, partnership, or financial relationship with an
  394  official any officer or employee of a governmental entity
  395  district with which he or she lobbies or intends to lobby.
  396         (d) In lieu of creating its own lobbyist registration
  397  forms, a governmental entity district may accept a completed
  398  legislative branch or executive branch lobbyist registration
  399  form.
  400         (3) A governmental entity district shall make lobbyist
  401  registrations available to the public. If a governmental entity
  402  district maintains a website, a database of currently registered
  403  lobbyists and principals must be available on the entity’s
  404  district’s website.
  405         (4) A lobbyist shall promptly send a written statement to
  406  the governmental entity district canceling the registration for
  407  a principal upon termination of the lobbyist’s representation of
  408  that principal. A governmental entity district may remove the
  409  name of a lobbyist from the list of registered lobbyists if the
  410  principal notifies the entity district that a person is no
  411  longer authorized to represent that principal.
  412         (5) A governmental entity district may establish an annual
  413  lobbyist registration fee, not to exceed $40, for each principal
  414  represented. The governmental entity district may use
  415  registration fees only to administer this section.
  416         (6) A governmental entity district shall be diligent to
  417  ascertain whether persons required to register pursuant to this
  418  section have complied. A governmental entity district may not
  419  knowingly authorize a person who is not registered pursuant to
  420  this section to lobby the entity district.
  421         (7) Upon receipt of a sworn complaint alleging that a
  422  lobbyist or principal has failed to register with a governmental
  423  entity district or has knowingly submitted false information in
  424  a report or registration required under this section, the
  425  commission shall investigate a lobbyist or principal pursuant to
  426  the procedures established under s. 112.324. The commission
  427  shall provide the Governor with a report of its findings and
  428  recommendations in any investigation conducted pursuant to this
  429  subsection. The Governor is authorized to enforce the
  430  commission’s findings and recommendations.
  431         (8) A governmental entity Water management districts may
  432  adopt rules to establish procedures to govern the registration
  433  of lobbyists, including the adoption of forms and the
  434  establishment of a lobbyist registration fee.
  435         Section 8. Paragraph (c) of subsection (3) of section
  436  129.03, Florida Statutes, is amended to read:
  437         129.03 Preparation and adoption of budget.—
  438         (3) The county budget officer, after tentatively
  439  ascertaining the proposed fiscal policies of the board for the
  440  next fiscal year, shall prepare and present to the board a
  441  tentative budget for the next fiscal year for each of the funds
  442  provided in this chapter, including all estimated receipts,
  443  taxes to be levied, and balances expected to be brought forward
  444  and all estimated expenditures, reserves, and balances to be
  445  carried over at the end of the year.
  446         (c) The board shall hold public hearings to adopt tentative
  447  and final budgets pursuant to s. 200.065. The hearings shall be
  448  primarily for the purpose of hearing requests and complaints
  449  from the public regarding the budgets and the proposed tax
  450  levies and for explaining the budget and any proposed or adopted
  451  amendments. The tentative budget must be posted on the county’s
  452  official website at least 2 days before the public hearing to
  453  consider such budget and must remain on the website for at least
  454  45 days. The final budget must be posted on the website within
  455  30 days after adoption and must remain on the website for at
  456  least 2 years. The tentative budgets, adopted tentative budgets,
  457  and final budgets shall be filed in the office of the county
  458  auditor as a public record. Sufficient reference in words and
  459  figures to identify the particular transactions shall be made in
  460  the minutes of the board to record its actions with reference to
  461  the budgets.
  462         Section 9. Paragraph (f) of subsection (2) of section
  463  129.06, Florida Statutes, is amended to read:
  464         129.06 Execution and amendment of budget.—
  465         (2) The board at any time within a fiscal year may amend a
  466  budget for that year, and may within the first 60 days of a
  467  fiscal year amend the budget for the prior fiscal year, as
  468  follows:
  469         (f) Unless otherwise prohibited by law, if an amendment to
  470  a budget is required for a purpose not specifically authorized
  471  in paragraphs (a)-(e), the amendment may be authorized by
  472  resolution or ordinance of the board of county commissioners
  473  adopted following a public hearing.
  474         1. The public hearing must be advertised at least 2 days,
  475  but not more than 5 days, before the date of the hearing. The
  476  advertisement must appear in a newspaper of paid general
  477  circulation and must identify the name of the taxing authority,
  478  the date, place, and time of the hearing, and the purpose of the
  479  hearing. The advertisement must also identify each budgetary
  480  fund to be amended, the source of the funds, the use of the
  481  funds, and the total amount of each fund’s appropriations.
  482         2. If the board amends the budget pursuant to this
  483  paragraph, the adopted amendment must be posted on the county’s
  484  official website within 5 days after adoption and must remain on
  485  the website for at least 2 years.
  486         Section 10. Subsections (3) and (5) of section 166.241,
  487  Florida Statutes, are amended to read:
  488         166.241 Fiscal years, budgets, and budget amendments.—
  489         (3) The tentative budget must be posted on the
  490  municipality’s official website at least 2 days before the
  491  budget hearing, held pursuant to s. 200.065 or other law, to
  492  consider such budget, and must remain on the website for at
  493  least 45 days. The final adopted budget must be posted on the
  494  municipality’s official website within 30 days after adoption
  495  and must remain on the website for at least 2 years. If the
  496  municipality does not operate an official website, the
  497  municipality must, within a reasonable period of time as
  498  established by the county or counties in which the municipality
  499  is located, transmit the tentative budget and final budget to
  500  the manager or administrator of such county or counties who
  501  shall post the budgets on the county’s website.
  502         (5) If the governing body of a municipality amends the
  503  budget pursuant to paragraph (4)(c), the adopted amendment must
  504  be posted on the official website of the municipality within 5
  505  days after adoption and must remain on the website for at least
  506  2 years. If the municipality does not operate an official
  507  website, the municipality must, within a reasonable period of
  508  time as established by the county or counties in which the
  509  municipality is located, transmit the adopted amendment to the
  510  manager or administrator of such county or counties who shall
  511  post the adopted amendment on the county’s website.
  512         Section 11. Subsections (4) and (7) of section 189.016,
  513  Florida Statutes, are amended to read:
  514         189.016 Reports; budgets; audits.—
  515         (4) The tentative budget must be posted on the special
  516  district’s official website at least 2 days before the budget
  517  hearing, held pursuant to s. 200.065 or other law, to consider
  518  such budget, and must remain on the website for at least 45
  519  days. The final adopted budget must be posted on the special
  520  district’s official website within 30 days after adoption and
  521  must remain on the website for at least 2 years. If the special
  522  district does not operate an official website, the special
  523  district must, within a reasonable period of time as established
  524  by the local general-purpose government or governments in which
  525  the special district is located or the local governing authority
  526  to which the district is dependent, transmit the tentative
  527  budget or final budget to the manager or administrator of the
  528  local general-purpose government or the local governing
  529  authority. The manager or administrator shall post the tentative
  530  budget or final budget on the website of the local general
  531  purpose government or governing authority. This subsection and
  532  subsection (3) do not apply to water management districts as
  533  defined in s. 373.019.
  534         (7) If the governing body of a special district amends the
  535  budget pursuant to paragraph (6)(c), the adopted amendment must
  536  be posted on the official website of the special district within
  537  5 days after adoption and must remain on the website for at
  538  least 2 years. If the special district does not operate an
  539  official website, the special district must, within a reasonable
  540  period of time as established by the local general-purpose
  541  government or governments in which the special district is
  542  located or the local governing authority to which the district
  543  is dependent, transmit the adopted amendment to the manager or
  544  administrator of the local general-purpose government or
  545  governing authority. The manager or administrator shall post the
  546  adopted amendment on the website of the local general-purpose
  547  government or governing authority.
  548         Section 12. Present subsections (1) through (5) of section
  549  215.425, Florida Statutes, are redesignated as subsections (2)
  550  through (6), respectively, present subsection (2) and paragraph
  551  (a) of subsection (4) of that section are amended, and a new
  552  subsection (1) and subsections (7) through (12) are added to
  553  that section, to read:
  554         215.425 Extra compensation claims prohibited; bonuses;
  555  severance pay.—
  556         (1) As used in this section, the term “public funds” means
  557  any taxes, tuition, grants, fines, fees, or other charges or any
  558  other type of revenue collected by the state or any county,
  559  municipality, special district, school district, Florida College
  560  System institution, state university, or other separate unit of
  561  government created pursuant to law, including any office,
  562  department, agency, division, subdivision, political
  563  subdivision, board, bureau, commission, authority, or
  564  institution of such entities.
  565         (3)(2) This section does not apply to:
  566         (a) a bonus or severance pay that is paid from sources
  567  other than public funds wholly from nontax revenues and
  568  nonstate-appropriated funds, the payment and receipt of which
  569  does not otherwise violate part III of chapter 112, and which is
  570  paid to an officer, agent, employee, or contractor of a public
  571  hospital that is operated by a county or a special district; or
  572         (b) a clothing and maintenance allowance given to
  573  plainclothes deputies pursuant to s. 30.49.
  574         (5)(a)(4)(a)On or after July 1, 2011, A unit of government
  575  that enters into a contract or employment agreement, or renewal
  576  or renegotiation of an existing contract or employment
  577  agreement, that contains a provision for severance pay with an
  578  officer, agent, employee, or contractor must include the
  579  following provisions in the contract:
  580         1. A requirement that severance pay paid from public funds
  581  provided may not exceed an amount greater than 20 weeks of
  582  compensation.
  583         2. A prohibition of provision of severance pay paid from
  584  public funds when the officer, agent, employee, or contractor
  585  has been fired for misconduct, as defined in s. 443.036(29), by
  586  the unit of government.
  587         (7) Upon discovery or notification that a unit of
  588  government has provided prohibited compensation to any officer,
  589  agent, employee, or contractor in violation of this section,
  590  such unit of government shall investigate and take all necessary
  591  action to recover the prohibited compensation.
  592         (a) If the violation was unintentional, the unit of
  593  government shall recover the prohibited compensation from the
  594  individual receiving the prohibited compensation through normal
  595  recovery methods for overpayments.
  596         (b) If the violation was willful, the unit of government
  597  shall recover the prohibited compensation from either the
  598  individual receiving the prohibited compensation or the
  599  individual or individuals responsible for approving the
  600  prohibited compensation. Each individual determined to have
  601  willfully violated this section is jointly and severally liable
  602  for repayment of the prohibited compensation.
  603         (8) A person who willfully violates this section commits a
  604  misdemeanor of the first degree, punishable as provided in s.
  605  775.082 or s. 775.083.
  606         (9) An officer who exercises the powers and duties of a
  607  state or county officer and willfully violates this section is
  608  subject to the Governor’s power under s. 7(a), Art. IV of the
  609  State Constitution. An officer who exercises powers and duties
  610  other than that of a state or county officer and willfully
  611  violates this section is subject to the suspension and removal
  612  procedures under s. 112.51.
  613         (10)(a) A person who reports a violation of this section is
  614  eligible for a reward of at least $500, or the lesser of 10
  615  percent of the funds recovered or $10,000 per incident of a
  616  prohibited compensation payment recovered by the unit of
  617  government, depending upon the extent to which the person
  618  substantially contributed to the discovery, notification, and
  619  recovery of such prohibited payment.
  620         (b) In the event that the recovery of the prohibited
  621  compensation is based primarily on disclosures of specific
  622  information, other than information provided by such person,
  623  relating to allegations or transactions in a criminal, civil, or
  624  administrative hearing; a legislative, administrative, inspector
  625  general, or other government report; auditor general report,
  626  hearing, audit, or investigation; or from the news media, such
  627  person is not eligible for a reward, or for an award of a
  628  portion of the proceeds or payment of attorney fees and costs
  629  pursuant to s. 68.085.
  630         (c) If it is determined that the person who reported a
  631  violation of this section was involved in the authorization,
  632  approval, or receipt of the prohibited compensation or is
  633  convicted of criminal conduct arising from his or her role in
  634  the authorization, approval, or receipt of the prohibited
  635  compensation, such person is not eligible for a reward, or for
  636  an award of a portion of the proceeds or payment of attorney
  637  fees and costs pursuant to s. 68.085.
  638         (11) An employee who is discharged, demoted, suspended,
  639  threatened, harassed, or in any manner discriminated against in
  640  the terms and conditions of employment by his or her employer
  641  because of lawful acts done by the employee on behalf of the
  642  employee or others in furtherance of an action under this
  643  section, including investigation for initiation of, testimony
  644  for, or assistance in an action filed or to be filed under this
  645  section, has a cause of action under s. 112.3187.
  646         (12) If the unit of government fails to recover prohibited
  647  compensation for a willful violation of this section upon
  648  discovery and notification of such prohibited payment within 90
  649  days, a cause of action may be brought to:
  650         (a) Recover state funds in accordance with ss. 68.082 and
  651  68.083.
  652         (b) Recover other funds by the Department of Legal Affairs
  653  using the procedures set forth in ss. 68.082 and 68.083, except
  654  that venue shall lie in the circuit court of the county in which
  655  the unit of government is located.
  656         (c) Recover other funds by a person using the procedures
  657  set forth in ss. 68.082 and 68.083, except that venue shall lie
  658  in the circuit court of the county in which the unit of
  659  government is located.
  660         Section 13. Section 215.86, Florida Statutes, is amended to
  661  read:
  662         215.86 Management systems and controls.—Each state agency
  663  and the judicial branch as defined in s. 216.011 shall establish
  664  and maintain management systems and internal controls designed
  665  to:
  666         (1) Prevent and detect fraud, waste, and abuse. that
  667         (2) Promote and encourage compliance with applicable laws,
  668  rules, contracts, grant agreements, and best practices.;
  669         (3) Support economical and economic, efficient, and
  670  effective operations.;
  671         (4) Ensure reliability of financial records and reports.;
  672         (5) Safeguard and safeguarding of assets. Accounting
  673  systems and procedures shall be designed to fulfill the
  674  requirements of generally accepted accounting principles.
  675         Section 14. Paragraph (a) of subsection (2) of section
  676  215.97, Florida Statutes, is amended to read:
  677         215.97 Florida Single Audit Act.—
  678         (2) Definitions; as used in this section, the term:
  679         (a) “Audit threshold” means the threshold amount used to
  680  determine when a state single audit or project-specific audit of
  681  a nonstate entity shall be conducted in accordance with this
  682  section. Each nonstate entity that expends a total amount of
  683  state financial assistance equal to or in excess of $750,000
  684  $500,000 in any fiscal year of such nonstate entity shall be
  685  required to have a state single audit, or a project-specific
  686  audit, for such fiscal year in accordance with the requirements
  687  of this section. Periodically, Every 2 years the Auditor
  688  General, after consulting with the Executive Office of the
  689  Governor, the Department of Financial Services, and all state
  690  awarding agencies, shall review the threshold amount for
  691  requiring audits under this section and, if appropriate, may
  692  recommend to the Legislature a statutory change to revise the
  693  threshold amount in the annual report submitted pursuant to s.
  694  11.45(7)(h) may adjust such threshold amount consistent with the
  695  purposes of this section.
  696         Section 15. Subsection (11) of section 215.985, Florida
  697  Statutes, is amended to read:
  698         215.985 Transparency in government spending.—
  699         (11) Each water management district shall provide a monthly
  700  financial statement in the form and manner prescribed by the
  701  Department of Financial Services to the district’s its governing
  702  board and make such monthly financial statement available for
  703  public access on its website.
  704         Section 16. Paragraph (d) of subsection (1) and subsection
  705  (2) of section 218.32, Florida Statutes, are amended to read:
  706         218.32 Annual financial reports; local governmental
  707  entities.—
  708         (1)
  709         (d) Each local governmental entity that is required to
  710  provide for an audit under s. 218.39(1) must submit a copy of
  711  the audit report and annual financial report to the department
  712  within 45 days after the completion of the audit report but no
  713  later than 9 months after the end of the fiscal year. An
  714  independent certified public accountant completing an audit of a
  715  local governmental entity pursuant to s. 218.39 shall report, as
  716  part of the audit, as to whether the entity’s annual financial
  717  report is in agreement with the audited financial statements.
  718  The accountant’s audit report must be supported by the same
  719  level of detail as required for the annual financial report. If
  720  the accountant’s audit report is not in agreement with the
  721  annual financial report, the accountant shall specify and
  722  explain the significant differences that exist between the
  723  annual financial report and the audit report.
  724         (2) The department shall annually by December 1 file a
  725  verified report with the Governor, the Legislature, the Auditor
  726  General, and the Special District Accountability Program of the
  727  Department of Economic Opportunity showing the revenues, both
  728  locally derived and derived from intergovernmental transfers,
  729  and the expenditures of each local governmental entity, regional
  730  planning council, local government finance commission, and
  731  municipal power corporation that is required to submit an annual
  732  financial report. In preparing the verified report, the
  733  department may request additional information from the local
  734  governmental entity. The information requested must be provided
  735  to the department within 45 days of the request. If the local
  736  governmental entity does not comply with the request, the
  737  department shall notify the Legislative Auditing Committee,
  738  which may take action pursuant to s. 11.40(2). The report must
  739  include, but is not limited to:
  740         (a) The total revenues and expenditures of each local
  741  governmental entity that is a component unit included in the
  742  annual financial report of the reporting entity.
  743         (b) The amount of outstanding long-term debt by each local
  744  governmental entity. For purposes of this paragraph, the term
  745  “long-term debt” means any agreement or series of agreements to
  746  pay money, which, at inception, contemplate terms of payment
  747  exceeding 1 year in duration.
  748         Section 17. Present subsection (3) of section 218.33,
  749  Florida Statutes, is redesignated as subsection (4), and a new
  750  subsection (3) is added to that section, to read:
  751         218.33 Local governmental entities; establishment of
  752  uniform fiscal years and accounting practices and procedures.—
  753         (3) Each local governmental entity shall establish and
  754  maintain internal controls designed to:
  755         (a) Prevent and detect fraud, waste, and abuse.
  756         (b) Promote and encourage compliance with applicable laws,
  757  rules, contracts, grant agreements, and best practices.
  758         (c) Support economical and efficient operations.
  759         (d) Ensure reliability of financial records and reports.
  760         (e) Safeguard assets.
  761         Section 18. Present subsections (8) through (12) of section
  762  218.39, Florida Statutes, are redesignated as subsections (9)
  763  through (13), respectively, and a new subsection (8) is added to
  764  that section, to read:
  765         218.39 Annual financial audit reports.—
  766         (8) If the audit report includes a recommendation that was
  767  previously included in the preceding financial audit report, the
  768  governing body of the audited entity, within 60 days after the
  769  delivery of the audit report to the governing body and during a
  770  regularly scheduled public meeting, shall indicate its intent
  771  regarding corrective action, the corrective action to be taken,
  772  and when the corrective action will occur. If the governing body
  773  does not intend to take corrective action, it shall explain why
  774  such action will not be taken at the regularly scheduled public
  775  meeting.
  776         Section 19. Subsection (2) and paragraph (c) of subsection
  777  (7) of section 218.391, Florida Statutes, are amended, and a new
  778  subsection (9) is added to that section, to read:
  779         218.391 Auditor selection procedures.—
  780         (2) The governing body of a charter county, municipality,
  781  special district, district school board, charter school, or
  782  charter technical career center shall establish an audit
  783  committee.
  784         (a) For a county, the Each noncharter county shall
  785  establish an audit committee that, at a minimum, shall consist
  786  of each of the county officers elected pursuant to the county
  787  charter or s. 1(d), Art. VIII of the State Constitution, or a
  788  designee, and one member of the board of county commissioners or
  789  its designee.
  790         (b)For a municipality, special district, district school
  791  board, charter school, or charter technical career center, the
  792  audit committee shall consist of at least three members. One
  793  member of the audit committee must be a member of the governing
  794  body of an entity specified in this paragraph who shall also
  795  serve as the chair of the committee.
  796         (c) A member of the audit committee may not exercise
  797  financial management responsibilities for the county,
  798  municipality, special district, district school board, charter
  799  school, or charter technical career center.
  800         (d) The primary purpose of the audit committee is to assist
  801  the governing body in selecting an auditor to conduct the annual
  802  financial audit required in s. 218.39; however, the audit
  803  committee may serve other audit oversight purposes as determined
  804  by the entity’s governing body. The public may shall not be
  805  excluded from the proceedings under this section.
  806         (7) Every procurement of audit services shall be evidenced
  807  by a written contract embodying all provisions and conditions of
  808  the procurement of such services. For purposes of this section,
  809  an engagement letter signed and executed by both parties shall
  810  constitute a written contract. The written contract shall, at a
  811  minimum, include the following:
  812         (c) A provision specifying the contract period, including
  813  renewals, and conditions under which the contract may be
  814  terminated or renewed. The contract period may not exceed 5
  815  years. Upon conclusion of the contract, the contracting firm is
  816  ineligible to conduct a financial audit of the entity pursuant
  817  to s. 218.39 for a period of 2 years.
  818         (9) An audit report submitted pursuant to s. 218.39 must
  819  include an affidavit executed by the chair of the audit
  820  committee affirming that the committee complied with the
  821  requirements of subsections (3) through (6) in selecting an
  822  auditor. If the Auditor General determines that an entity failed
  823  to comply with the requirements of subsections (3) through (6)
  824  in selecting an auditor, the entity shall select a replacement
  825  auditor in accordance with this section to conduct audits for
  826  subsequent fiscal years if the original audit was performed
  827  under a multiyear contract. If the replacement of an auditor
  828  would preclude the entity from timely completing the annual
  829  financial audit required by s. 218.39, the entity shall replace
  830  an auditor in accordance with this section for the subsequent
  831  annual financial audit. A multiyear contract between an entity
  832  or an auditor may not prohibit or restrict an entity from
  833  complying with this subsection.
  834         Section 20. Paragraph (b) of subsection (2) of section
  835  288.92, Florida Statutes, is amended to read:
  836         288.92 Divisions of Enterprise Florida, Inc.—
  837         (2)
  838         (b)1. The following officers and board members are subject
  839  to ss. 112.313(1)-(8), (10), (12), and (15); 112.3135; and
  840  112.3143(2):
  841         a. Officers and members of the board of directors of the
  842  divisions of Enterprise Florida, Inc.
  843         b. Officers and members of the board of directors of
  844  subsidiaries of Enterprise Florida, Inc.
  845         c. Officers and members of the board of directors of
  846  corporations created to carry out the missions of Enterprise
  847  Florida, Inc.
  848         d. Officers and members of the board of directors of
  849  corporations with which a division is required by law to
  850  contract to carry out its missions.
  851         2. The officers and board members specified in subparagraph
  852  1. may not represent another person or entity for compensation
  853  before Enterprise Florida, Inc., or a division, subsidiary, or
  854  the board of directors of corporations created to carry out the
  855  missions of Enterprise Florida, Inc., or with which a division
  856  is required by law to contract to carry out its missions, for a
  857  period of 2 years after retirement from or termination of
  858  service to a division.
  859         3.2. For purposes of applying ss. 112.313(1)-(8), (10),
  860  (12), and (15); 112.3135; and 112.3143(2) to activities of the
  861  officers and members of the board of directors specified in
  862  subparagraph 1., those persons shall be considered public
  863  officers or employees and the corporation shall be considered
  864  their agency.
  865         4.3. It is not a violation of s. 112.3143(2) or (4) for the
  866  officers or members of the board of directors of the Florida
  867  Tourism Industry Marketing Corporation to:
  868         a. Vote on the 4-year marketing plan required under s.
  869  288.923 or vote on any individual component of or amendment to
  870  the plan.
  871         b. Participate in the establishment or calculation of
  872  payments related to the private match requirements of s.
  873  288.904(3). The officer or member must file an annual disclosure
  874  describing the nature of his or her interests or the interests
  875  of his or her principals, including corporate parents and
  876  subsidiaries of his or her principal, in the private match
  877  requirements. This annual disclosure requirement satisfies the
  878  disclosure requirement of s. 112.3143(4). This disclosure must
  879  be placed either on the Florida Tourism Industry Marketing
  880  Corporation’s website or included in the minutes of each meeting
  881  of the Florida Tourism Industry Marketing Corporation’s board of
  882  directors at which the private match requirements are discussed
  883  or voted upon.
  884         Section 21. Paragraph (a) of subsection (3) of section
  885  288.9604, Florida Statutes, is amended to read:
  886         288.9604 Creation of the authority.—
  887         (3)(a)1. A director may not receive compensation for his or
  888  her services, but is entitled to necessary expenses, including
  889  travel expenses, incurred in the discharge of his or her duties.
  890  Each director shall hold office until his or her successor has
  891  been appointed.
  892         2. Directors are subject to ss. 112.313(1)-(8), (10), (12),
  893  and (15); 112.3135; and 112.3143(2). For purposes of applying
  894  ss. 112.313(1)-(8), (10), (12), and (15); 112.3135; and
  895  112.3143(2) to activities of directors, directors shall be
  896  considered public officers and the corporation shall be
  897  considered their agency.
  898         3. A director of the board of directors of the corporation
  899  may not represent another person or entity for compensation
  900  before the corporation for a period of 2 years following his or
  901  her service on the board of directors.
  902         Section 22. Paragraph (e) of subsection (4), paragraph (d)
  903  of subsection (5), and paragraph (d) of subsection (6) of
  904  section 373.536, Florida Statutes, are amended to read:
  905         373.536 District budget and hearing thereon.—
  906         (4) BUDGET CONTROLS; FINANCIAL INFORMATION.—
  907         (e) By September 1, 2012, Each district shall provide a
  908  monthly financial statement in the form and manner prescribed by
  909  the Department of Financial Services to the district’s governing
  910  board and make such monthly financial statement available for
  911  public access on its website.
  912         (5) TENTATIVE BUDGET CONTENTS AND SUBMISSION; REVIEW AND
  913  APPROVAL.—
  914         (d) Each district shall, by August 1 of each year, submit
  915  for review a tentative budget and a description of any
  916  significant changes from the preliminary budget submitted to the
  917  Legislature pursuant to s. 373.535 to the Governor, the
  918  President of the Senate, the Speaker of the House of
  919  Representatives, the chairs of all legislative committees and
  920  subcommittees having substantive or fiscal jurisdiction over
  921  water management districts, as determined by the President of
  922  the Senate or the Speaker of the House of Representatives, as
  923  applicable, the secretary of the department, and the governing
  924  body of each county in which the district has jurisdiction or
  925  derives any funds for the operations of the district. The
  926  tentative budget must be posted on the district’s official
  927  website at least 2 days before budget hearings held pursuant to
  928  s. 200.065 or other law and must remain on the website for at
  929  least 45 days.
  930         (6) FINAL BUDGET; ANNUAL AUDIT; CAPITAL IMPROVEMENTS PLAN;
  931  WATER RESOURCE DEVELOPMENT WORK PROGRAM.—
  932         (d) The final adopted budget must be posted on the water
  933  management district’s official website within 30 days after
  934  adoption and must remain on the website for at least 2 years.
  935         Section 23. Paragraph (j) of subsection (9) of section
  936  1002.33, Florida Statutes, is amended to read:
  937         1002.33 Charter schools.—
  938         (9) CHARTER SCHOOL REQUIREMENTS.—
  939         (j) The governing body of the charter school shall be
  940  responsible for:
  941         1. Establishing and maintaining internal controls designed
  942  to:
  943         a. Prevent and detect fraud, waste, and abuse.
  944         b. Promote and encourage compliance with applicable laws,
  945  rules, contracts, grant agreements, and best practices.
  946         c. Support economical and efficient operations.
  947         d. Ensure reliability of financial records and reports.
  948         e. Safeguard assets.
  949         2.1. Ensuring that the charter school has retained the
  950  services of a certified public accountant or auditor for the
  951  annual financial audit, pursuant to s. 1002.345(2), who shall
  952  submit the report to the governing body.
  953         3.2. Reviewing and approving the audit report, including
  954  audit findings and recommendations for the financial recovery
  955  plan.
  956         4.a.3.a. Performing the duties in s. 1002.345, including
  957  monitoring a corrective action plan.
  958         b. Monitoring a financial recovery plan in order to ensure
  959  compliance.
  960         5.4. Participating in governance training approved by the
  961  department which must include government in the sunshine,
  962  conflicts of interest, ethics, and financial responsibility.
  963         Section 24. Present subsections (6) through (10) of section
  964  1002.37, Florida Statutes, are redesignated as subsections (7)
  965  through (11), respectively, a new subsection (6) is added to
  966  that section, and present subsections (6) and (11) of that
  967  section are amended, to read:
  968         1002.37 The Florida Virtual School.—
  969         (6) The Florida Virtual School shall have an annual
  970  financial audit of its accounts and records completed by an
  971  independent auditor who is a certified public accountant
  972  licensed under chapter 473. The independent auditor shall
  973  conduct the audit in accordance with rules adopted by the
  974  Auditor General pursuant to s. 11.45 and, upon completion of the
  975  audit, shall prepare an audit report in accordance with such
  976  rules. The audit report must include a written statement of the
  977  board of trustees describing corrective action to be taken in
  978  response to each of the independent auditor’s recommendations
  979  included in the audit report. The independent auditor shall
  980  submit the audit report to the board of trustees and the Auditor
  981  General no later than 9 months after the end of the preceding
  982  fiscal year.
  983         (7)(6) The board of trustees shall annually submit to the
  984  Governor, the Legislature, the Commissioner of Education, and
  985  the State Board of Education, the audit report prepared pursuant
  986  to subsection (6) and a complete and detailed report setting
  987  forth:
  988         (a) The operations and accomplishments of the Florida
  989  Virtual School within the state and those occurring outside the
  990  state as Florida Virtual School Global.
  991         (b) The marketing and operational plan for the Florida
  992  Virtual School and Florida Virtual School Global, including
  993  recommendations regarding methods for improving the delivery of
  994  education through the Internet and other distance learning
  995  technology.
  996         (c) The assets and liabilities of the Florida Virtual
  997  School and Florida Virtual School Global at the end of the
  998  fiscal year.
  999         (d) A copy of an annual financial audit of the accounts and
 1000  records of the Florida Virtual School and Florida Virtual School
 1001  Global, conducted by an independent certified public accountant
 1002  and performed in accordance with rules adopted by the Auditor
 1003  General.
 1004         (e) Recommendations regarding the unit cost of providing
 1005  services to students through the Florida Virtual School and
 1006  Florida Virtual School Global. In order to most effectively
 1007  develop public policy regarding any future funding of the
 1008  Florida Virtual School, it is imperative that the cost of the
 1009  program is accurately identified. The identified cost of the
 1010  program must be based on reliable data.
 1011         (e)(f) Recommendations regarding an accountability
 1012  mechanism to assess the effectiveness of the services provided
 1013  by the Florida Virtual School and Florida Virtual School Global.
 1014         (11) The Auditor General shall conduct an operational audit
 1015  of the Florida Virtual School, including Florida Virtual School
 1016  Global. The scope of the audit shall include, but not be limited
 1017  to, the administration of responsibilities relating to
 1018  personnel; procurement and contracting; revenue production;
 1019  school funds, including internal funds; student enrollment
 1020  records; franchise agreements; information technology
 1021  utilization, assets, and security; performance measures and
 1022  standards; and accountability. The final report on the audit
 1023  shall be submitted to the President of the Senate and the
 1024  Speaker of the House of Representatives no later than January
 1025  31, 2014.
 1026         Section 25. Subsection (5) is added to section 1010.01,
 1027  Florida Statutes, to read:
 1028         1010.01 Uniform records and accounts.—
 1029         (5) Each school district, Florida College System
 1030  institution, and state university shall establish and maintain
 1031  internal controls designed to:
 1032         (a) Prevent and detect fraud, waste, and abuse.
 1033         (b) Promote and encourage compliance with applicable laws,
 1034  rules, contracts, grant agreements, and best practices.
 1035         (c) Support economical and efficient operations.
 1036         (d) Ensure reliability of financial records and reports.
 1037         (e) Safeguard assets.
 1038         Section 26. Subsection (2) of section 1010.30, Florida
 1039  Statutes, is amended to read:
 1040         1010.30 Audits required.—
 1041         (2) If a school district, Florida College System
 1042  institution, or university audit report includes a
 1043  recommendation that was previously included in the preceding
 1044  financial audit report, an audit contains a significant finding,
 1045  the district school board, the Florida College System
 1046  institution board of trustees, or the university board of
 1047  trustees, within 60 days after the delivery of the audit report
 1048  to the school district, Florida College System institution, or
 1049  university and shall conduct an audit overview during a
 1050  regularly scheduled public meeting, shall indicate its intent
 1051  regarding corrective action, the corrective action to be taken,
 1052  and when the corrective action will occur. If the district
 1053  school board, Florida College System institution board of
 1054  trustees, or university board of trustees does not intend to
 1055  take corrective action, it shall explain why such action will
 1056  not be taken at the regularly scheduled public meeting.
 1057         Section 27. Subsection (2) of section 68.082, Florida
 1058  Statutes, is amended to read:
 1059         68.082 False claims against the state; definitions;
 1060  liability.—
 1061         (2) Any person who:
 1062         (a) Knowingly presents or causes to be presented a false or
 1063  fraudulent claim for payment or approval;
 1064         (b) Knowingly authorizes, approves, or receives payment of
 1065  prohibited compensation in violation of s. 215.425;
 1066         (c)(b) Knowingly makes, uses, or causes to be made or used
 1067  a false record or statement material to a false or fraudulent
 1068  claim;
 1069         (d)(c) Conspires to commit a violation of this subsection;
 1070         (e)(d) Has possession, custody, or control of property or
 1071  money used or to be used by the state and knowingly delivers or
 1072  causes to be delivered less than all of that money or property;
 1073         (f)(e) Is authorized to make or deliver a document
 1074  certifying receipt of property used or to be used by the state
 1075  and, intending to defraud the state, makes or delivers the
 1076  receipt without knowing that the information on the receipt is
 1077  true;
 1078         (g)(f) Knowingly buys or receives, as a pledge of an
 1079  obligation or a debt, public property from an officer or
 1080  employee of the state who may not sell or pledge the property;
 1081  or
 1082         (h)(g) Knowingly makes, uses, or causes to be made or used
 1083  a false record or statement material to an obligation to pay or
 1084  transmit money or property to the state, or knowingly conceals
 1085  or knowingly and improperly avoids or decreases an obligation to
 1086  pay or transmit money or property to the state
 1087  
 1088  is liable to the state for a civil penalty of not less than
 1089  $5,500 and not more than $11,000 and for treble the amount of
 1090  damages the state sustains because of the act of that person.
 1091         Section 28. Subsection (1) of section 68.083, Florida
 1092  Statutes, is amended to read:
 1093         68.083 Civil actions for false claims.—
 1094         (1) The department may diligently investigate a violation
 1095  under s. 68.082. If the department finds that a person has
 1096  violated or is violating s. 68.082, the department may bring a
 1097  civil action under the Florida False Claims Act against the
 1098  person. The Department of Financial Services may bring a civil
 1099  action under this section if the action arises from an
 1100  investigation by that department and the Department of Legal
 1101  Affairs has not filed an action under this act. For a violation
 1102  of s. 68.082 regarding prohibited compensation paid from state
 1103  funds, the Department of Financial Services may bring a civil
 1104  action under this section if the action arises from an
 1105  investigation by that department concerning a violation of s.
 1106  215.425 by the state and the Department of Legal Affairs has not
 1107  filed an action under this act.
 1108         Section 29. Subsection (3) of section 218.503, Florida
 1109  Statutes, is amended to read:
 1110         218.503 Determination of financial emergency.—
 1111         (3) Upon notification that one or more of the conditions in
 1112  subsection (1) have occurred or will occur if action is not
 1113  taken to assist the local governmental entity or district school
 1114  board, the Governor or his or her designee shall contact the
 1115  local governmental entity or the Commissioner of Education or
 1116  his or her designee shall contact the district school board to
 1117  determine what actions have been taken by the local governmental
 1118  entity or the district school board to resolve or prevent the
 1119  condition. The information requested must be provided within 45
 1120  days after the date of the request. If the local governmental
 1121  entity or the district school board does not comply with the
 1122  request, the Governor or his or her designee or the Commissioner
 1123  of Education or his or her designee shall notify the members of
 1124  the Legislative Auditing Committee, which who may take action
 1125  pursuant to s. 11.40(2) s. 11.40. The Governor or the
 1126  Commissioner of Education, as appropriate, shall determine
 1127  whether the local governmental entity or the district school
 1128  board needs state assistance to resolve or prevent the
 1129  condition. If state assistance is needed, the local governmental
 1130  entity or district school board is considered to be in a state
 1131  of financial emergency. The Governor or the Commissioner of
 1132  Education, as appropriate, has the authority to implement
 1133  measures as set forth in ss. 218.50-218.504 to assist the local
 1134  governmental entity or district school board in resolving the
 1135  financial emergency. Such measures may include, but are not
 1136  limited to:
 1137         (a) Requiring approval of the local governmental entity’s
 1138  budget by the Governor or approval of the district school
 1139  board’s budget by the Commissioner of Education.
 1140         (b) Authorizing a state loan to a local governmental entity
 1141  and providing for repayment of same.
 1142         (c) Prohibiting a local governmental entity or district
 1143  school board from issuing bonds, notes, certificates of
 1144  indebtedness, or any other form of debt until such time as it is
 1145  no longer subject to this section.
 1146         (d) Making such inspections and reviews of records,
 1147  information, reports, and assets of the local governmental
 1148  entity or district school board as are needed. The appropriate
 1149  local officials shall cooperate in such inspections and reviews.
 1150         (e) Consulting with officials and auditors of the local
 1151  governmental entity or the district school board and the
 1152  appropriate state officials regarding any steps necessary to
 1153  bring the books of account, accounting systems, financial
 1154  procedures, and reports into compliance with state requirements.
 1155         (f) Providing technical assistance to the local
 1156  governmental entity or the district school board.
 1157         (g)1. Establishing a financial emergency board to oversee
 1158  the activities of the local governmental entity or the district
 1159  school board. If a financial emergency board is established for
 1160  a local governmental entity, the Governor shall appoint board
 1161  members and select a chair. If a financial emergency board is
 1162  established for a district school board, the State Board of
 1163  Education shall appoint board members and select a chair. The
 1164  financial emergency board shall adopt such rules as are
 1165  necessary for conducting board business. The board may:
 1166         a. Make such reviews of records, reports, and assets of the
 1167  local governmental entity or the district school board as are
 1168  needed.
 1169         b. Consult with officials and auditors of the local
 1170  governmental entity or the district school board and the
 1171  appropriate state officials regarding any steps necessary to
 1172  bring the books of account, accounting systems, financial
 1173  procedures, and reports of the local governmental entity or the
 1174  district school board into compliance with state requirements.
 1175         c. Review the operations, management, efficiency,
 1176  productivity, and financing of functions and operations of the
 1177  local governmental entity or the district school board.
 1178         d. Consult with other governmental entities for the
 1179  consolidation of all administrative direction and support
 1180  services, including, but not limited to, services for asset
 1181  sales, economic and community development, building inspections,
 1182  parks and recreation, facilities management, engineering and
 1183  construction, insurance coverage, risk management, planning and
 1184  zoning, information systems, fleet management, and purchasing.
 1185         2. The recommendations and reports made by the financial
 1186  emergency board must be submitted to the Governor for local
 1187  governmental entities or to the Commissioner of Education and
 1188  the State Board of Education for district school boards for
 1189  appropriate action.
 1190         (h) Requiring and approving a plan, to be prepared by
 1191  officials of the local governmental entity or the district
 1192  school board in consultation with the appropriate state
 1193  officials, prescribing actions that will cause the local
 1194  governmental entity or district school board to no longer be
 1195  subject to this section. The plan must include, but need not be
 1196  limited to:
 1197         1. Provision for payment in full of obligations outlined in
 1198  subsection (1), designated as priority items, which are
 1199  currently due or will come due.
 1200         2. Establishment of priority budgeting or zero-based
 1201  budgeting in order to eliminate items that are not affordable.
 1202         3. The prohibition of a level of operations which can be
 1203  sustained only with nonrecurring revenues.
 1204         4. Provisions implementing the consolidation, sourcing, or
 1205  discontinuance of all administrative direction and support
 1206  services, including, but not limited to, services for asset
 1207  sales, economic and community development, building inspections,
 1208  parks and recreation, facilities management, engineering and
 1209  construction, insurance coverage, risk management, planning and
 1210  zoning, information systems, fleet management, and purchasing.
 1211         Section 30. The Legislature finds that a proper and
 1212  legitimate state purpose is served when internal controls are
 1213  established to prevent and detect fraud, waste, and abuse and to
 1214  safeguard and account for government funds and property.
 1215  Therefore, the Legislature determines and declares that this act
 1216  fulfills an important state interest.
 1217         Section 31. This act shall take effect October 1, 2015.
 1218  
 1219  ================= T I T L E  A M E N D M E N T ================
 1220  And the title is amended as follows:
 1221         Delete everything before the enacting clause
 1222  and insert:
 1223                        A bill to be entitled                      
 1224         An act relating to government accountability; amending
 1225         s. 11.40, F.S.; specifying that the Governor, the
 1226         Commissioner of Education, or the designee of the
 1227         Governor or of the Commissioner of Education may
 1228         notify the Legislative Auditing Committee of an
 1229         entity’s failure to comply with certain auditing and
 1230         financial reporting requirements; amending s. 11.45,
 1231         F.S.; defining the terms “abuse”, “fraud”, and
 1232         “waste”; revising the definition of the term “local
 1233         governmental entity”; excluding water management
 1234         districts from certain audit requirements; removing a
 1235         cross-reference; authorizing the Auditor General to
 1236         conduct audits of tourist development councils and
 1237         county tourism promotion agencies; revising reporting
 1238         requirements applicable to the Auditor General;
 1239         amending s. 28.35, F.S.; revising reporting
 1240         requirements applicable to the Florida Clerks of Court
 1241         Operations Corporation; amending s. 43.16, F.S.;
 1242         revising the responsibilities of the Justice
 1243         Administrative Commission, each state attorney, each
 1244         public defender, a criminal conflict and civil
 1245         regional counsel, a capital collateral regional
 1246         counsel, and the Guardian Ad Litem Program, to include
 1247         the establishment and maintenance of certain internal
 1248         controls; amending s. 112.31455, F.S.; authorizing the
 1249         Chief Financial Officer or a governing body to
 1250         withhold an amount of a fine owed and related
 1251         administrative costs from public salary-related
 1252         payments of certain individuals; authorizing the Chief
 1253         Financial Officer or a governing body to reduce the
 1254         amount withheld if certain individuals demonstrate a
 1255         hardship; transferring a provision relating to the
 1256         garnishment of wages of specified individuals;
 1257         creating s. 112.31456, F.S.; authorizing the
 1258         Commission on Ethics to seek wage garnishment of
 1259         certain individuals to satisfy unpaid fines;
 1260         authorizing the commission to refer unpaid fines to a
 1261         collection agency; establishing a statute of
 1262         limitations with respect to the collection of an
 1263         unpaid fine; amending s. 112.3261, F.S.; revising
 1264         terms to conform to changes made by the act; expanding
 1265         the types of governmental entities that are subject to
 1266         lobbyist registration requirements; amending ss.
 1267         129.03, 129.06, 166.241, and 189.016, F.S.; requiring
 1268         counties, municipalities, and special districts to
 1269         maintain certain budget documents on the entities’
 1270         websites for a specified period; amending s. 215.425,
 1271         F.S.; defining the term “public funds”; requiring a
 1272         unit of government to investigate and take necessary
 1273         action to recover prohibited compensation; specifying
 1274         methods of recovery and liability for unintentional
 1275         and willful violations; providing a penalty;
 1276         specifying applicability of procedures regarding
 1277         suspension and removal of an officer who commits a
 1278         willful violation; establishing eligibility criteria
 1279         and amounts for rewards; specifying circumstances
 1280         under which an employee has a cause of action under
 1281         the Whistle-blower’s Act; establishing causes of
 1282         action if a unit of government fails to recover
 1283         prohibited compensation within a certain timeframe;
 1284         amending s. 215.86, F.S.; revising management systems
 1285         and controls to be employed by each state agency and
 1286         the judicial branch; amending s. 215.97, F.S.;
 1287         revising the definition of the term “audit threshold”;
 1288         amending s. 215.985, F.S.; revising the requirements
 1289         for a monthly financial statement provided by a water
 1290         management district; amending s. 218.32, F.S.;
 1291         revising the requirements of the annual financial
 1292         audit report of a local governmental entity;
 1293         authorizing the Department of Financial Services to
 1294         request additional information from a local
 1295         governmental entity; requiring a local governmental
 1296         entity to respond to such requests within a specified
 1297         timeframe; requiring the department to notify the
 1298         Legislative Auditing Committee of noncompliance;
 1299         amending s. 218.33, F.S.; requiring local governmental
 1300         entities to establish and maintain internal controls;
 1301         amending s. 218.39, F.S.; requiring an audited entity
 1302         to respond to audit recommendations under specified
 1303         circumstances; amending s. 218.391, F.S.; revising the
 1304         composition of an audit committee; prohibiting an
 1305         audit committee member from exercising financial
 1306         management duties on behalf of the governmental
 1307         entity; restricting the length of a contract period;
 1308         requiring the chair of an audit committee to sign and
 1309         execute an affidavit affirming compliance with auditor
 1310         selection procedures; prescribing procedures in the
 1311         event of noncompliance with auditor selection
 1312         procedures; amending s. 288.92, F.S.; prohibiting
 1313         specified officers and board members of Enterprise
 1314         Florida, Inc., from representing a person or entity
 1315         for compensation before Enterprise Florida, Inc., and
 1316         associated entities thereof, for a specified
 1317         timeframe; amending s. 288.9604, F.S.; prohibiting a
 1318         director of the board of directors of the Florida
 1319         Development Finance Corporation from representing a
 1320         person or entity for compensation before the
 1321         corporation for a specified timeframe; amending s.
 1322         373.536, F.S.; deleting obsolete language; requiring
 1323         water management districts to maintain certain budget
 1324         documents on the districts’ websites for a specified
 1325         period; amending s. 1002.33, F.S.; revising the
 1326         responsibilities of the governing board of a charter
 1327         school to include the establishment and maintenance of
 1328         internal controls; amending s. 1002.37, F.S.;
 1329         requiring completion of an annual financial audit of
 1330         the Florida Virtual School; specifying audit
 1331         requirements; requiring an audit report to be
 1332         submitted to the board of trustees of the Florida
 1333         Virtual School and the Auditor General; removing an
 1334         obsolete provision; amending s. 1010.01, F.S.;
 1335         requiring each school district, Florida College System
 1336         institution, and state university to establish and
 1337         maintain certain internal controls; amending s.
 1338         1010.30, F.S.; requiring a district school board,
 1339         Florida College System institution board of trustees,
 1340         or university board of trustees to respond to audit
 1341         recommendations under certain circumstances; amending
 1342         ss. 68.082, 68.083, and 218.503, F.S.; conforming
 1343         provisions and cross-references to changes made by the
 1344         act; declaring that the act fulfills an important
 1345         state interest; providing an effective date.