Florida Senate - 2016 SB 686
By Senator Gaetz
1 A bill to be entitled
2 An act relating to government accountability;
3 providing a short title; amending s. 11.40, F.S.;
4 specifying that the Governor, the Commissioner of
5 Education, or the designee of the Governor or of the
6 Commissioner of Education may notify the Legislative
7 Auditing Committee of an entity’s failure to comply
8 with certain auditing and financial reporting
9 requirements; amending s. 11.45, F.S.; defining the
10 terms “abuse,” “fraud,” and “waste”; revising the
11 definition of the term “local governmental entity”;
12 excluding water management districts from certain
13 audit requirements; removing a cross-reference;
14 authorizing the Auditor General to conduct audits of
15 tourist development councils and county tourism
16 promotion agencies; revising reporting requirements
17 applicable to the Auditor General; creating s. 20.602,
18 F.S.; specifying the applicability of certain
19 provisions of the Code of Ethics for Public Officers
20 and Employees to officers and board members of
21 corporate entities associated with the Department of
22 Economic Opportunity; prohibiting such officers and
23 board members from representing a person or an entity
24 for compensation before certain bodies for a specified
25 timeframe; providing for construction; amending s.
26 28.35, F.S.; revising reporting requirements
27 applicable to the Florida Clerks of Court Operations
28 Corporation; amending s. 43.16, F.S.; revising the
29 responsibilities of the Justice Administrative
30 Commission, each state attorney, each public defender,
31 a criminal conflict and civil regional counsel, a
32 capital collateral regional counsel, and the Guardian
33 Ad Litem Program, to include the establishment and
34 maintenance of certain internal controls; amending s.
35 112.313, F.S.; specifying that prohibitions on
36 conflicting employment or contractual relationships
37 for public officers or employees of an agency apply to
38 contractual relationships held by certain business
39 entities; making technical changes; amending s.
40 112.3144, F.S.; requiring elected municipal officers
41 to file a full and public disclosure of financial
42 interests, rather than a statement of financial
43 interests; providing for applicability; amending s.
44 112.31455, F.S.; revising provisions governing
45 collection methods for unpaid automatic fines for
46 failure to timely file disclosure of financial
47 interests to include school districts; amending s.
48 112.3261, F.S.; revising terms to conform to changes
49 made by the act; expanding the types of governmental
50 entities that are subject to lobbyist registration
51 requirements; requiring a governmental entity to
52 create a lobbyist registration form; amending ss.
53 129.03, 129.06, 166.241, and 189.016, F.S.; requiring
54 counties, municipalities, and special districts to
55 maintain certain budget documents on the entities’
56 websites for a specified period; amending s. 215.425,
57 F.S.; defining the term “public funds”; revising
58 exceptions to the prohibition on extra compensation
59 claims; requiring certain contracts to which a unit of
60 government or state university is a party during a
61 specified period to contain certain prohibitions on
62 severance pay; requiring a unit of government to
63 investigate and take necessary action to recover
64 prohibited compensation; specifying methods of
65 recovery for unintentional and willful violations;
66 providing a penalty; specifying applicability of
67 procedures regarding suspension and removal of an
68 officer who commits a willful violation; establishing
69 eligibility criteria and amounts for rewards;
70 specifying circumstances under which an employee has a
71 cause of action under the Whistle-blower’s Act;
72 establishing causes of action if a unit of government
73 fails to recover prohibited compensation within a
74 certain timeframe; providing for applicability;
75 amending s. 215.86, F.S.; revising the purposes for
76 which management systems and internal controls must be
77 established and maintained by each state agency and
78 the judicial branch; amending s. 215.97, F.S.;
79 revising the definition of the term “audit threshold”;
80 amending s. 215.985, F.S.; revising the requirements
81 for a monthly financial statement provided by a water
82 management district; amending s. 218.32, F.S.;
83 revising the requirements of the annual financial
84 audit report of a local governmental entity;
85 authorizing the Department of Financial Services to
86 request additional information from a local
87 governmental entity; requiring a local governmental
88 entity to respond to such requests within a specified
89 timeframe; requiring the department to notify the
90 Legislative Auditing Committee of noncompliance;
91 amending s. 218.33, F.S.; requiring local governmental
92 entities to establish and maintain internal controls
93 to achieve specified purposes; amending s. 218.39,
94 F.S.; requiring an audited entity to respond to audit
95 recommendations under specified circumstances;
96 amending s. 218.391, F.S.; revising the composition of
97 an audit committee; prohibiting an audit committee
98 member from being an employee, chief executive
99 officer, or chief financial officer of the respective
100 governmental entity; requiring the chair of an audit
101 committee to sign and execute an affidavit affirming
102 compliance with auditor selection procedures;
103 prescribing procedures in the event of noncompliance
104 with auditor selection procedures; amending s.
105 286.0114, F.S.; prohibiting a board or commission from
106 requiring an advance copy of testimony or comments
107 from a member of the public as a precondition to be
108 given the opportunity to be heard at a public meeting;
109 amending s. 288.92, F.S.; prohibiting specified
110 officers and board members of Enterprise Florida,
111 Inc., from representing a person or entity for
112 compensation before Enterprise Florida, Inc., and
113 associated entities thereof, for a specified
114 timeframe; amending s. 288.9604, F.S.; prohibiting a
115 director of the Florida Development Finance
116 Corporation from representing a person or entity for
117 compensation before the corporation for a specified
118 timeframe; amending s. 373.536, F.S.; deleting
119 obsolete language; requiring water management
120 districts to maintain certain budget documents on the
121 districts’ websites for a specified period; amending
122 s. 838.014, F.S.; deleting the definition of the term
123 “corruptly” or “with corrupt intent”; defining the
124 term “governmental entity”; expanding the definition
125 of the term “public servant” to include certain
126 persons who are acting on behalf of a governmental
127 entity; amending s. 838.015, F.S.; redefining the term
128 “bribery” to include knowing and intentional, rather
129 than corrupt, acts; amending s. 838.016, F.S.;
130 revising the prohibition against unlawful compensation
131 or reward for official behavior to conform to changes
132 made by the act; amending s. 838.022, F.S.; revising
133 the prohibition against official misconduct to conform
134 to changes made by the act; amending s. 838.22, F.S.;
135 revising the prohibition against bid tampering to
136 conform to changes made by the act; amending s.
137 1001.42, F.S.; authorizing additional internal audits
138 as directed by the district school board; amending s.
139 1002.33, F.S.; revising the responsibilities of the
140 governing board of a charter school to include the
141 establishment and maintenance of internal controls;
142 amending s. 1002.37, F.S.; requiring completion of an
143 annual financial audit of the Florida Virtual School;
144 specifying audit requirements; requiring an audit
145 report to be submitted to the board of trustees of the
146 Florida Virtual School and the Auditor General;
147 removing obsolete provisions; amending s. 1010.01,
148 F.S.; requiring each school district, Florida College
149 System institution, and state university to establish
150 and maintain certain internal controls; amending s.
151 1010.30, F.S.; requiring a district school board,
152 Florida College System institution board of trustees,
153 or university board of trustees to respond to audit
154 recommendations under certain circumstances; amending
155 ss. 68.082, 68.083, 99.061, 218.503, and 1002.455,
156 F.S.; conforming provisions and cross-references to
157 changes made by the act; reenacting s. 817.568(11),
158 F.S., relating to criminal use of personal
159 identification information, to incorporate the
160 amendment made to s. 838.014, F.S., in a reference
161 thereto; declaring that the act fulfills an important
162 state interest; providing an effective date.
164 Be It Enacted by the Legislature of the State of Florida:
166 Section 1. This act may be cited as the “Florida Anti
167 Corruption Act of 2016.”
168 Section 2. Subsection (2) of section 11.40, Florida
169 Statutes, is amended to read:
170 11.40 Legislative Auditing Committee.—
171 (2) Following notification by the Auditor General, the
172 Department of Financial Services,
or the Division of Bond
173 Finance of the State Board of Administration, the Governor or
174 his or her designee, or the Commissioner of Education or his or
175 her designee of the failure of a local governmental entity,
176 district school board, charter school, or charter technical
177 career center to comply with the applicable provisions within s.
178 11.45(5)-(7), s. 218.32(1), s. 218.38, or s. 218.503(3), the
179 Legislative Auditing Committee may schedule a hearing to
180 determine if the entity should be subject to further state
181 action. If the committee determines that the entity should be
182 subject to further state action, the committee shall:
183 (a) In the case of a local governmental entity or district
184 school board, direct the Department of Revenue and the
185 Department of Financial Services to withhold any funds not
186 pledged for bond debt service satisfaction which are payable to
187 such entity until the entity complies with the law. The
188 committee shall specify the date that such action must shall
189 begin, and the directive must be received by the Department of
190 Revenue and the Department of Financial Services 30 days before
191 the date of the distribution mandated by law. The Department of
192 Revenue and the Department of Financial Services may implement
193 the provisions of this paragraph.
194 (b) In the case of a special district created by:
195 1. A special act, notify the President of the Senate, the
196 Speaker of the House of Representatives, the standing committees
197 of the Senate and the House of Representatives charged with
198 special district oversight as determined by the presiding
199 officers of each respective chamber, the legislators who
200 represent a portion of the geographical jurisdiction of the
201 special district pursuant to s. 189.034(2), and the Department
202 of Economic Opportunity that the special district has failed to
203 comply with the law. Upon receipt of notification, the
204 Department of Economic Opportunity shall proceed pursuant to s.
205 189.062 or s. 189.067. If the special district remains in
206 noncompliance after the process set forth in s. 189.034(3), or
207 if a public hearing is not held, the Legislative Auditing
208 Committee may request the department to proceed pursuant to s.
210 2. A local ordinance, notify the chair or equivalent of the
211 local general-purpose government pursuant to s. 189.035(2) and
212 the Department of Economic Opportunity that the special district
213 has failed to comply with the law. Upon receipt of notification,
214 the department shall proceed pursuant to s. 189.062 or s.
215 189.067. If the special district remains in noncompliance after
216 the process set forth in s. 189.034(3), or if a public hearing
217 is not held, the Legislative Auditing Committee may request the
218 department to proceed pursuant to s. 189.067(3).
219 3. Any manner other than a special act or local ordinance,
220 notify the Department of Economic Opportunity that the special
221 district has failed to comply with the law. Upon receipt of
222 notification, the department shall proceed pursuant to s.
223 189.062 or s. 189.067(3).
224 (c) In the case of a charter school or charter technical
225 career center, notify the appropriate sponsoring entity, which
226 may terminate the charter pursuant to ss. 1002.33 and 1002.34.
227 Section 3. Subsection (1), paragraph (j) of subsection (2),
228 paragraph (u) of subsection (3), and paragraph (i) of subsection
229 (7) of section 11.45, Florida Statutes, are amended, and
230 paragraph (x) is added to subsection (3) of that section, to
232 11.45 Definitions; duties; authorities; reports; rules.—
233 (1) DEFINITIONS.—As used in ss. 11.40-11.51, the term:
234 (a) “Abuse” means behavior that is deficient or improper
235 when compared with behavior that a prudent person would consider
236 a reasonable and necessary operational practice given the facts
237 and circumstances. The term includes the misuse of authority or
238 position for personal gain.
239 (b) (a) “Audit” means a financial audit, operational audit,
240 or performance audit.
241 (c) (b) “County agency” means a board of county
242 commissioners or other legislative and governing body of a
243 county, however styled, including that of a consolidated or
244 metropolitan government, a clerk of the circuit court, a
245 separate or ex officio clerk of the county court, a sheriff, a
246 property appraiser, a tax collector, a supervisor of elections,
247 or any other officer in whom any portion of the fiscal duties of
248 a body or officer expressly stated in this paragraph are the
249 above are under law separately placed by law.
250 (d) (c) “Financial audit” means an examination of financial
251 statements in order to express an opinion on the fairness with
252 which they are presented in conformity with generally accepted
253 accounting principles and an examination to determine whether
254 operations are properly conducted in accordance with legal and
255 regulatory requirements. Financial audits must be conducted in
256 accordance with auditing standards generally accepted in the
257 United States and government auditing standards as adopted by
258 the Board of Accountancy. When applicable, the scope of
259 financial audits must shall encompass the additional activities
260 necessary to establish compliance with the Single Audit Act
261 Amendments of 1996, 31 U.S.C. ss. 7501-7507, and other
262 applicable federal law.
263 (e) “Fraud” means obtaining something of value through
264 willful misrepresentation, including, but not limited to, the
265 intentional misstatements or omissions of amounts or disclosures
266 in financial statements to deceive users of financial
267 statements, theft of an entity’s assets, bribery, or the use of
268 one’s position for personal enrichment through the deliberate
269 misuse or misapplication of an organization’s resources.
270 (f) (d) “Governmental entity” means a state agency, a county
271 agency, or any other entity, however styled, that independently
272 exercises any type of state or local governmental function.
273 (g) (e) “Local governmental entity” means a county agency,
274 municipality, tourist development council, county tourism
275 promotion agency, or special district as defined in s. 189.012.
276 The term , but does not include any housing authority established
277 under chapter 421.
278 (h) (f) “Management letter” means a statement of the
279 auditor’s comments and recommendations.
280 (i) (g) “Operational audit” means an audit whose purpose is
281 to evaluate management’s performance in establishing and
282 maintaining internal controls, including controls designed to
283 prevent and detect fraud, waste, and abuse, and in administering
284 assigned responsibilities in accordance with applicable laws,
285 administrative rules, contracts, grant agreements, and other
286 guidelines. Operational audits must be conducted in accordance
287 with government auditing standards. Such audits examine internal
288 controls that are designed and placed in operation to promote
289 and encourage the achievement of management’s control objectives
290 in the categories of compliance, economic and efficient
291 operations, reliability of financial records and reports, and
292 safeguarding of assets, and identify weaknesses in those
293 internal controls.
294 (j) (h) “Performance audit” means an examination of a
295 program, activity, or function of a governmental entity,
296 conducted in accordance with applicable government auditing
297 standards or auditing and evaluation standards of other
298 appropriate authoritative bodies. The term includes an
299 examination of issues related to:
300 1. Economy, efficiency, or effectiveness of the program.
301 2. Structure or design of the program to accomplish its
302 goals and objectives.
303 3. Adequacy of the program to meet the needs identified by
304 the Legislature or governing body.
305 4. Alternative methods of providing program services or
307 5. Goals, objectives, and performance measures used by the
308 agency to monitor and report program accomplishments.
309 6. The accuracy or adequacy of public documents, reports,
310 or requests prepared under the program by state agencies.
311 7. Compliance of the program with appropriate policies,
312 rules, or laws.
313 8. Any other issues related to governmental entities as
314 directed by the Legislative Auditing Committee.
315 (k) (i) “Political subdivision” means a separate agency or
316 unit of local government created or established by law and
317 includes, but is not limited to, the following and the officers
318 thereof: authority, board, branch, bureau, city, commission,
319 consolidated government, county, department, district,
320 institution, metropolitan government, municipality, office,
321 officer, public corporation, town, or village.
322 (l) (j) “State agency” means a separate agency or unit of
323 state government created or established by law and includes, but
324 is not limited to, the following and the officers thereof:
325 authority, board, branch, bureau, commission, department,
326 division, institution, office, officer, or public corporation,
327 as the case may be, except any such agency or unit within the
328 legislative branch of state government other than the Florida
329 Public Service Commission.
330 (m) “Waste” means the act of using or expending resources
331 unreasonably, carelessly, extravagantly, or for no useful
333 (2) DUTIES.—The Auditor General shall:
334 (j) Conduct audits of local governmental entities when
335 determined to be necessary by the Auditor General, when directed
336 by the Legislative Auditing Committee, or when otherwise
337 required by law. No later than 18 months after the release of
338 the audit report, the Auditor General shall perform such
339 appropriate followup procedures as he or she deems necessary to
340 determine the audited entity’s progress in addressing the
341 findings and recommendations contained within the Auditor
342 General’s previous report. The Auditor General shall notify each
343 member of the audited entity’s governing body and the
344 Legislative Auditing Committee of the results of his or her
345 determination. For purposes of this paragraph, local
346 governmental entities do not include water management districts.
348 The Auditor General shall perform his or her duties
349 independently but under the general policies established by the
350 Legislative Auditing Committee. This subsection does not limit
351 the Auditor General’s discretionary authority to conduct other
352 audits or engagements of governmental entities as authorized in
353 subsection (3).
354 (3) AUTHORITY FOR AUDITS AND OTHER ENGAGEMENTS.—The Auditor
355 General may, pursuant to his or her own authority, or at the
356 direction of the Legislative Auditing Committee, conduct audits
357 or other engagements as determined appropriate by the Auditor
358 General of:
359 (u) The Florida Virtual School pursuant to s. 1002.37.
360 (x) Tourist development councils and county tourism
361 promotion agencies.
362 (7) AUDITOR GENERAL REPORTING REQUIREMENTS.—
363 (i) The Auditor General shall annually transmit by July 15,
364 to the President of the Senate, the Speaker of the House of
365 Representatives, and the Department of Financial Services, a
366 list of all school districts, charter schools, charter technical
367 career centers, Florida College System institutions, state
368 universities, and local governmental entities water management
369 districts that have failed to comply with the transparency
370 requirements as identified in the audit reports reviewed
371 pursuant to paragraph (b) and those conducted pursuant to
372 subsection (2).
373 Section 4. Section 20.602, Florida Statutes, is created to
375 20.602 Standards of conduct; officers and board members of
376 Department of Economic Opportunity corporate entities.—
377 (1) The following officers and board members are subject to
378 ss. 112.313(1)-(8), (10), (12), and (15); 112.3135; and
380 (a) Officers and members of the board of directors of:
381 1. Any corporation created under chapter 288;
382 2. Space Florida;
383 3. CareerSource Florida, Inc., or the programs or entities
384 created by CareerSource Florida, Inc., pursuant to s. 445.004;
385 4. The Florida Housing Finance Corporation; or
386 5. Any other corporation created by the Department of
387 Economic Opportunity in accordance with its powers and duties
388 under s. 20.60.
389 (b) Officers and members of the board of directors of a
390 corporate parent or subsidiary corporation of a corporation
391 described in paragraph (a).
392 (c) Officers and members of the board of directors of a
393 corporation created to carry out the missions of a corporation
394 described in paragraph (a).
395 (d) Officers and members of the board of directors of a
396 corporation with which a corporation described in paragraph (a)
397 is required by law to contract with to carry out its missions.
398 (2) For purposes of applying ss. 112.313(1)-(8), (10),
399 (12), and (15); 112.3135; and 112.3143(2) to activities of the
400 officers and members of the board of directors specified in
401 subsection (1), those persons shall be considered public
402 officers or employees and the corporation shall be considered
403 their agency.
404 (3) For a period of 6 years after retirement from or
405 termination of service, or for a period of 10 years if removed
406 or terminated for cause or for misconduct, as defined in s.
407 443.036(29), an officer or a member of the board of directors
408 specified in subsection (1) may not represent another person or
409 entity for compensation before:
410 (a) His or her corporation;
411 (b) A division, a subsidiary, or the board of directors of
412 a corporation created to carry out the mission of his or her
413 corporation; or
414 (c) A corporation with which the corporation is required by
415 law to contract to carry out its missions.
416 (4) This section does not supersede any additional or more
417 stringent standards of conduct applicable to an officer or a
418 member of the board of directors of an entity specified in
419 subsection (1) prescribed by any other provision of law.
420 Section 5. Paragraph (d) of subsection (2) of section
421 28.35, Florida Statutes, is amended to read:
422 28.35 Florida Clerks of Court Operations Corporation.—
423 (2) The duties of the corporation shall include the
425 (d) Developing and certifying a uniform system of workload
426 measures and applicable workload standards for court-related
427 functions as developed by the corporation and clerk workload
428 performance in meeting the workload performance standards. These
429 workload measures and workload performance standards shall be
430 designed to facilitate an objective determination of the
431 performance of each clerk in accordance with minimum standards
432 for fiscal management, operational efficiency, and effective
433 collection of fines, fees, service charges, and court costs. The
434 corporation shall develop the workload measures and workload
435 performance standards in consultation with the Legislature. When
436 the corporation finds a clerk has not met the workload
437 performance standards, the corporation shall identify the nature
438 of each deficiency and any corrective action recommended and
439 taken by the affected clerk of the court. For quarterly periods
440 ending on the last day of March, June, September, and December
441 of each year, the corporation shall notify the Legislature of
442 any clerk not meeting workload performance standards and provide
443 a copy of any corrective action plans. Such notifications shall
444 be submitted no later than 45 days after the end of the
445 preceding quarterly period. As used in this subsection, the
447 1. “Workload measures” means the measurement of the
448 activities and frequency of the work required for the clerk to
449 adequately perform the court-related duties of the office as
450 defined by the membership of the Florida Clerks of Court
451 Operations Corporation.
452 2. “Workload performance standards” means the standards
453 developed to measure the timeliness and effectiveness of the
454 activities that are accomplished by the clerk in the performance
455 of the court-related duties of the office as defined by the
456 membership of the Florida Clerks of Court Operations
458 Section 6. Present subsections (6) and (7) of section
459 43.16, Florida Statutes, are redesignated as subsections (7) and
460 (8), respectively, and a new subsection (6) is added to that
461 section, to read:
462 43.16 Justice Administrative Commission; membership, powers
463 and duties.—
464 (6) The commission, each state attorney, each public
465 defender, the criminal conflict and civil regional counsel, the
466 capital collateral regional counsel, and the Guardian Ad Litem
467 Program shall establish and maintain internal controls designed
469 (a) Prevent and detect fraud, waste, and abuse.
470 (b) Promote and encourage compliance with applicable laws,
471 rules, contracts, grant agreements, and best practices.
472 (c) Support economical and efficient operations.
473 (d) Ensure reliability of financial records and reports.
474 (e) Safeguard assets.
475 Section 7. Subsection (7) of section 112.313, Florida
476 Statutes, is amended to read:
477 112.313 Standards of conduct for public officers, employees
478 of agencies, and local government attorneys.—
479 (7) CONFLICTING EMPLOYMENT OR CONTRACTUAL RELATIONSHIP.—
480 (a) A No public officer or employee of an agency may not
481 shall have or hold any employment or contractual relationship
482 with any business entity or any agency that which is subject to
483 the regulation of, or is doing business with, an agency of which
484 he or she is an officer or employee, excluding those
485 organizations and their officers who, when acting in their
486 official capacity, enter into or negotiate a collective
487 bargaining contract with the state or any municipality, county,
488 or other political subdivision of the state; and nor shall an
489 officer or employee of an agency may not have or hold any
490 employment or contractual relationship that will create a
491 continuing or frequently recurring conflict between his or her
492 private interests and the performance of his or her public
493 duties or that would impede the full and faithful discharge of
494 his or her public duties. For purposes of this subsection, if a
495 public officer or employee of an agency holds a controlling
496 interest in a business entity or is an officer, a director, or a
497 member who manages such an entity, contractual relationships
498 held by the business entity are deemed to be held by the public
499 officer or employee.
500 1. When the agency referred to is a that certain kind of
501 special tax district created by general or special law and is
502 limited specifically to constructing, maintaining, managing, and
503 financing improvements in the land area over which the agency
504 has jurisdiction, or when the agency has been organized pursuant
505 to chapter 298, then employment with, or entering into a
506 contractual relationship with, such a business entity by a
507 public officer or employee of such an agency is shall not be
508 prohibited by this subsection or be deemed a conflict per se.
509 However, conduct by such officer or employee that is prohibited
510 by, or otherwise frustrates the intent of, this section must
511 shall be deemed a conflict of interest in violation of the
512 standards of conduct set forth by this section.
513 2. When the agency referred to is a legislative body and
514 the regulatory power over the business entity resides in another
515 agency, or when the regulatory power that which the legislative
516 body exercises over the business entity or agency is strictly
517 through the enactment of laws or ordinances, then employment or
518 a contractual relationship with such a business entity by a
519 public officer or employee of a legislative body is shall not be
520 prohibited by this subsection or be deemed a conflict.
521 (b) This subsection does shall not prohibit a public
522 officer or employee from practicing in a particular profession
523 or occupation when such practice by persons holding such public
524 office or employment is required or permitted by law or
526 Section 8. Subsections (1) and (2) of section 112.3144,
527 Florida Statutes, are amended to read:
528 112.3144 Full and public disclosure of financial
530 (1) In addition to officers specified in s. 8, Art. II of
531 the State Constitution or other state law, all elected municipal
532 officers are required to file a full and public disclosure of
533 their financial interests. An officer who is required by s. 8,
534 Art. II of the State Constitution to file a full and public
535 disclosure of his or her financial interests for any calendar or
536 fiscal year shall file that disclosure with the Florida
537 Commission on Ethics. Additionally, beginning January 1, 2015,
538 An officer who is required to complete annual ethics training
539 pursuant to s. 112.3142 must certify on his or her full and
540 public disclosure of financial interests that he or she has
541 completed the required training.
542 (2) A person who is required , pursuant to s. 8, Art. II of
543 the State Constitution, to file a full and public disclosure of
544 financial interests and who has filed a full and public
545 disclosure of financial interests for any calendar or fiscal
546 year is shall not be required to file a statement of financial
547 interests pursuant to s. 112.3145(2) and (3) for the same year
548 or for any part thereof notwithstanding any requirement of this
549 part. If an incumbent in an elective office has filed the full
550 and public disclosure of financial interests to qualify for
551 election to the same office or if a candidate for office holds
552 another office subject to the annual filing requirement, the
553 qualifying officer shall forward an electronic copy of the full
554 and public disclosure of financial interests to the commission
555 no later than July 1. The electronic copy of the full and public
556 disclosure of financial interests satisfies the annual
557 disclosure requirement of this section. A candidate who does not
558 qualify until after the annual full and public disclosure of
559 financial interests has been filed pursuant to this section
560 shall file a copy of his or her disclosure with the officer
561 before whom he or she qualifies.
562 Section 9. The amendment made to s. 112.3144, Florida
563 Statutes, by this act applies to disclosures filed for the 2016
564 calendar year and all subsequent calendar years.
565 Section 10. Subsection (1) of section 112.31455, Florida
566 Statutes, is amended to read:
567 112.31455 Collection methods for unpaid automatic fines for
568 failure to timely file disclosure of financial interests.—
569 (1) Before referring any unpaid fine accrued pursuant to s.
570 112.3144(5) or s. 112.3145(7) to the Department of Financial
571 Services, the commission shall attempt to determine whether the
572 individual owing such a fine is a current public officer or
573 current public employee. If so, the commission may notify the
574 Chief Financial Officer or the governing body of the appropriate
575 county, municipality, school district, or special district of
576 the total amount of any fine owed to the commission by such
578 (a) After receipt and verification of the notice from the
579 commission, the Chief Financial Officer or the governing body of
580 the county, municipality, school district, or special district
581 shall begin withholding the lesser of 10 percent or the maximum
582 amount allowed under federal law from any salary-related
583 payment. The withheld payments shall be remitted to the
584 commission until the fine is satisfied.
585 (b) The Chief Financial Officer or the governing body of
586 the county, municipality, school district, or special district
587 may retain an amount of each withheld payment, as provided in s.
588 77.0305, to cover the administrative costs incurred under this
590 Section 11. Section 112.3261, Florida Statutes, is amended
591 to read:
592 112.3261 Lobbying before governmental entities water
593 management districts; registration and reporting.—
594 (1) As used in this section, the term:
595 (a) “Governmental entity” or “entity” “District” means a
596 water management district created in s. 373.069 and operating
597 under the authority of chapter 373, a hospital district, a
598 children’s services district, an expressway authority as the
599 term “authority” is defined in s. 348.0002, the term “port
600 authority” as defined in s. 315.02, a county or municipality
601 that has not adopted lobbyist registration and reporting
602 requirements, or an independent special district with annual
603 revenues of more than $5 million which exercises ad valorem
604 taxing authority.
605 (b) “Lobbies” means seeking, on behalf of another person,
606 to influence a governmental entity district with respect to a
607 decision of the entity district in an area of policy or
608 procurement or an attempt to obtain the goodwill of an a
609 district official or employee of a governmental entity. The term
610 “lobbies” shall be interpreted and applied consistently with the
611 rules of the commission implementing s. 112.3215.
612 (c) “Lobbyist” has the same meaning as provided in s.
614 (d) “Principal” has the same meaning as provided in s.
616 (2) A person may not lobby a governmental entity district
617 until such person has registered as a lobbyist with that entity
618 district. Such registration shall be due upon initially being
619 retained to lobby and is renewable on a calendar-year basis
620 thereafter. Upon registration, the person shall provide a
621 statement signed by the principal or principal’s representative
622 stating that the registrant is authorized to represent the
623 principal. The principal shall also identify and designate its
624 main business on the statement authorizing that lobbyist
625 pursuant to a classification system approved by the governmental
626 entity district. Any changes to the information required by this
627 section must be disclosed within 15 days by filing a new
628 registration form. The registration form must shall require each
629 lobbyist to disclose, under oath, the following:
630 (a) The lobbyist’s name and business address.
631 (b) The name and business address of each principal
633 (c) The existence of any direct or indirect business
634 association, partnership, or financial relationship with an
635 official any officer or employee of a governmental entity
636 district with which he or she lobbies or intends to lobby.
637 (d) A governmental entity shall create a lobbyist
638 registration form modeled after the In lieu of creating its own
639 lobbyist registration forms, a district may accept a completed
640 legislative branch or executive branch lobbyist registration
641 form, which must be returned to the governmental entity.
642 (3) A governmental entity district shall make lobbyist
643 registrations available to the public. If a governmental entity
644 district maintains a website, a database of currently registered
645 lobbyists and principals must be available on the entity’s
646 district’s website.
647 (4) A lobbyist shall promptly send a written statement to
648 the governmental entity district canceling the registration for
649 a principal upon termination of the lobbyist’s representation of
650 that principal. A governmental entity district may remove the
651 name of a lobbyist from the list of registered lobbyists if the
652 principal notifies the entity district that a person is no
653 longer authorized to represent that principal.
654 (5) A governmental entity district may establish an annual
655 lobbyist registration fee, not to exceed $40, for each principal
656 represented. The governmental entity district may use
657 registration fees only to administer this section.
658 (6) A governmental entity district shall be diligent to
659 ascertain whether persons required to register pursuant to this
660 section have complied. A governmental entity district may not
661 knowingly authorize a person who is not registered pursuant to
662 this section to lobby the entity district.
663 (7) Upon receipt of a sworn complaint alleging that a
664 lobbyist or principal has failed to register with a governmental
665 entity district or has knowingly submitted false information in
666 a report or registration required under this section, the
667 commission shall investigate a lobbyist or principal pursuant to
668 the procedures established under s. 112.324. The commission
669 shall provide the Governor with a report of its findings and
670 recommendations in any investigation conducted pursuant to this
671 subsection. The Governor is authorized to enforce the
672 commission’s findings and recommendations.
673 (8) A governmental entity Water management districts may
674 adopt rules to establish procedures to govern the registration
675 of lobbyists, including the adoption of forms and the
676 establishment of a lobbyist registration fee.
677 Section 12. Paragraph (c) of subsection (3) of section
678 129.03, Florida Statutes, is amended to read:
679 129.03 Preparation and adoption of budget.—
680 (3) The county budget officer, after tentatively
681 ascertaining the proposed fiscal policies of the board for the
682 next fiscal year, shall prepare and present to the board a
683 tentative budget for the next fiscal year for each of the funds
684 provided in this chapter, including all estimated receipts,
685 taxes to be levied, and balances expected to be brought forward
686 and all estimated expenditures, reserves, and balances to be
687 carried over at the end of the year.
688 (c) The board shall hold public hearings to adopt tentative
689 and final budgets pursuant to s. 200.065. The hearings shall be
690 primarily for the purpose of hearing requests and complaints
691 from the public regarding the budgets and the proposed tax
692 levies and for explaining the budget and any proposed or adopted
693 amendments. The tentative budget must be posted on the county’s
694 official website at least 2 days before the public hearing to
695 consider such budget and must remain on the website for at least
696 45 days. The final budget must be posted on the website within
697 30 days after adoption and must remain on the website for at
698 least 2 years. The tentative budgets, adopted tentative budgets,
699 and final budgets shall be filed in the office of the county
700 auditor as a public record. Sufficient reference in words and
701 figures to identify the particular transactions must shall be
702 made in the minutes of the board to record its actions with
703 reference to the budgets.
704 Section 13. Paragraph (f) of subsection (2) of section
705 129.06, Florida Statutes, is amended to read:
706 129.06 Execution and amendment of budget.—
707 (2) The board at any time within a fiscal year may amend a
708 budget for that year, and may within the first 60 days of a
709 fiscal year amend the budget for the prior fiscal year, as
711 (f) Unless otherwise prohibited by law, if an amendment to
712 a budget is required for a purpose not specifically authorized
713 in paragraphs (a)-(e), the amendment may be authorized by
714 resolution or ordinance of the board of county commissioners
715 adopted following a public hearing.
716 1. The public hearing must be advertised at least 2 days,
717 but not more than 5 days, before the date of the hearing. The
718 advertisement must appear in a newspaper of paid general
719 circulation and must identify the name of the taxing authority,
720 the date, place, and time of the hearing, and the purpose of the
721 hearing. The advertisement must also identify each budgetary
722 fund to be amended, the source of the funds, the use of the
723 funds, and the total amount of each fund’s appropriations.
724 2. If the board amends the budget pursuant to this
725 paragraph, the adopted amendment must be posted on the county’s
726 official website within 5 days after adoption and must remain on
727 the website for at least 2 years.
728 Section 14. Subsections (3) and (5) of section 166.241,
729 Florida Statutes, are amended to read:
730 166.241 Fiscal years, budgets, and budget amendments.—
731 (3) The tentative budget must be posted on the
732 municipality’s official website at least 2 days before the
733 budget hearing, held pursuant to s. 200.065 or other law, to
734 consider such budget, and must remain on the website for at
735 least 45 days. The final adopted budget must be posted on the
736 municipality’s official website within 30 days after adoption
737 and must remain on the website for at least 2 years. If the
738 municipality does not operate an official website, the
739 municipality must, within a reasonable period of time as
740 established by the county or counties in which the municipality
741 is located, transmit the tentative budget and final budget to
742 the manager or administrator of such county or counties who
743 shall post the budgets on the county’s website.
744 (5) If the governing body of a municipality amends the
745 budget pursuant to paragraph (4)(c), the adopted amendment must
746 be posted on the official website of the municipality within 5
747 days after adoption and must remain on the website for at least
748 2 years. If the municipality does not operate an official
749 website, the municipality must, within a reasonable period of
750 time as established by the county or counties in which the
751 municipality is located, transmit the adopted amendment to the
752 manager or administrator of such county or counties who shall
753 post the adopted amendment on the county’s website.
754 Section 15. Subsections (4) and (7) of section 189.016,
755 Florida Statutes, are amended to read:
756 189.016 Reports; budgets; audits.—
757 (4) The tentative budget must be posted on the special
758 district’s official website at least 2 days before the budget
759 hearing, held pursuant to s. 200.065 or other law, to consider
760 such budget, and must remain on the website for at least 45
761 days. The final adopted budget must be posted on the special
762 district’s official website within 30 days after adoption and
763 must remain on the website for at least 2 years. If the special
764 district does not operate an official website, the special
765 district must, within a reasonable period of time as established
766 by the local general-purpose government or governments in which
767 the special district is located or the local governing authority
768 to which the district is dependent, transmit the tentative
769 budget or final budget to the manager or administrator of the
770 local general-purpose government or the local governing
771 authority. The manager or administrator shall post the tentative
772 budget or final budget on the website of the local general
773 purpose government or governing authority. This subsection and
774 subsection (3) do not apply to water management districts as
775 defined in s. 373.019.
776 (7) If the governing body of a special district amends the
777 budget pursuant to paragraph (6)(c), the adopted amendment must
778 be posted on the official website of the special district within
779 5 days after adoption and must remain on the website for at
780 least 2 years. If the special district does not operate an
781 official website, the special district must, within a reasonable
782 period of time as established by the local general-purpose
783 government or governments in which the special district is
784 located or the local governing authority to which the district
785 is dependent, transmit the adopted amendment to the manager or
786 administrator of the local general-purpose government or
787 governing authority. The manager or administrator shall post the
788 adopted amendment on the website of the local general-purpose
789 government or governing authority.
790 Section 16. Present subsections (1) through (5) of section
791 215.425, Florida Statutes, are redesignated as subsections (2)
792 through (6), respectively, present subsection (2) and paragraph
793 (a) of present subsection (4) of that section are amended, and a
794 new subsection (1) and subsections (7) through (13) are added to
795 that section, to read:
796 215.425 Extra compensation claims prohibited; bonuses;
797 severance pay.—
798 (1) As used in this section, the term “public funds” means
799 any taxes, tuition, grants, fines, fees, or other charges or any
800 other type of revenue collected by the state or any county,
801 municipality, special district, school district, Florida College
802 System institution, state university, or other separate unit of
803 government created pursuant to law, including any office,
804 department, agency, division, subdivision, political
805 subdivision, board, bureau, or commission of such entities.
806 (3) (2) Notwithstanding subsection (2), if the payment and
807 receipt does not otherwise violate part III of chapter 112, the
808 following funds may be used to provide extra compensation:
809 (a) Revenues received by state universities through or from
810 faculty practice plans, health services support organizations,
811 hospitals with which state universities are affiliated, direct
812 support organizations, or private donations, so long as such
813 extra compensation is paid to individuals who are primarily
814 clinical practitioners;
815 (b) Revenues received by Florida College System
816 institutions through or from faculty practice plans, health
817 services support organizations, direct-support organizations, or
818 private donations, so long as such extra compensation is paid to
819 individuals who are primarily clinical practitioners;
820 (c) Revenues that are received by a hospital licensed under
821 chapter 395 which has entered into a Medicaid Provider Contract,
822 so long as such extra compensation is paid to individuals who
823 are primarily clinical practitioners, and such revenues that:
824 1. Are not derived from the levy of an ad valorem tax;
825 2. Are not derived from patient services paid through the
826 Medicaid or Medicare program;
827 3. Are derived from patient services pursuant to contracts
828 with private insurers or private managed care entities; or
829 4. Are not appropriated by the Legislature or by any
830 county, municipality, special district, school district, Florida
831 College System institution, state university, or other separate
832 unit of government created pursuant to law, including any
833 office, department, agency, division, subdivision, political
834 subdivision, board, bureau, commission, authority, or
835 institution of such entities, except for revenues otherwise
836 authorized to be used pursuant to subparagraphs 2. and 3.
837 This section does not apply to:
838 (a) a bonus or severance pay that is paid wholly from
839 nontax revenues and nonstate-appropriated funds, the payment and
840 receipt of which does not otherwise violate part III of chapter
841 112, and which is paid to an officer, agent, employee, or
842 contractor of a public hospital that is operated by a county or
843 a special district; or
844 (d) (b) A clothing and maintenance allowance given to
845 plainclothes deputies pursuant to s. 30.49.
846 (e) Revenues or fees received by a seaport or airport from
847 sources other than through the levy of a tax or funds
848 appropriated by any county or municipality or the Legislature.
849 (5)(a) (4)(a) On or after July 1, 2011, A unit of
850 government, on or after July 1, 2011, or a state university, on
851 or after July 1, 2012, which is a party to that enters into a
852 contract or employment agreement, or renewal or renegotiation of
853 an existing contract or employment agreement, that contains a
854 provision for severance pay with an officer, agent, employee, or
855 contractor must include the following provisions in the
857 1. A requirement that severance pay paid from public funds
858 provided may not exceed an amount greater than 20 weeks of
860 2. A prohibition of provision of severance pay paid from
861 any source of revenue when the officer, agent, employee, or
862 contractor has been fired by the unit of government for
863 misconduct, as defined in s. 443.036(29) , by the unit of
865 (7) Upon discovery or notification that a unit of
866 government has provided prohibited compensation to any officer,
867 agent, employee, or contractor in violation of this section,
868 such unit of government shall investigate and take all necessary
869 action to recover the prohibited compensation.
870 (a) If the violation was unintentional, the unit of
871 government shall recover the prohibited compensation from the
872 individual receiving the prohibited compensation through normal
873 recovery methods for overpayments.
874 (b) If the violation was willful, the unit of government
875 shall recover the prohibited compensation from either the
876 individual receiving the prohibited compensation or the
877 individual or individuals responsible for approving the
878 prohibited compensation.
879 (8) A person who willfully violates this section commits a
880 misdemeanor of the first degree, punishable as provided in s.
881 775.082 or s. 775.083, and is jointly and severally liable for
882 repayment of the prohibited compensation.
883 (9) An officer who exercises the powers and duties of a
884 state or county officer and willfully violates this section is
885 subject to the Governor’s power under s. 7(a), Art. IV of the
886 State Constitution. An officer who exercises powers and duties
887 other than those of a state or county officer and willfully
888 violates this section is subject to the suspension and removal
889 procedures under s. 112.51.
890 (10)(a) A person who reports a violation of this section is
891 eligible for a reward of at least $500, or the lesser of 10
892 percent of the funds recovered or $10,000 per incident of a
893 prohibited compensation payment recovered by the unit of
894 government, depending upon the extent to which the person
895 substantially contributed to the discovery, notification, and
896 recovery of such prohibited payment.
897 (b) In the event that the recovery of the prohibited
898 compensation is based primarily on disclosures of specific
899 information, other than information provided by such person,
900 relating to allegations or transactions in a criminal, civil, or
901 administrative hearing; in a legislative, administrative,
902 inspector general’s, or other governmental report; in an Auditor
903 General’s report, hearing, audit, or investigation; or reported
904 in the news media, such person is not eligible for a reward or
905 for an award of a portion of the proceeds or the payment of
906 attorney fees and costs pursuant to s. 68.085.
907 (c) If it is determined that the person who reported a
908 violation of this section was involved in the authorization,
909 approval, or receipt of the prohibited compensation, or if that
910 person is convicted of criminal conduct arising from his or her
911 role in the authorization, approval, or receipt of the
912 prohibited compensation, he or she is not eligible for a reward
913 or for an award of a portion of the proceeds or payment of
914 attorney fees and costs pursuant to s. 68.085.
915 (11) A cause of action under s. 112.3187 exists for an
916 employee who is discharged, demoted, suspended, threatened,
917 harassed, or in any manner discriminated against by his or her
918 employer in the terms and conditions of employment for lawful
919 acts performed on his or her behalf or on behalf of others in
920 furtherance of bringing an action under this section, including
921 investigation for initiation of, testimony for, or assistance in
922 an action filed or to be filed under this section.
923 (12) In the case of a willful violation of this section, if
924 the unit of government fails to recover prohibited compensation
925 within 90 days after discovering or being notified that such
926 compensation occurred, a cause of action may be brought to
927 recover state funds in accordance with ss. 68.082 and 68.083.
928 Other funds may be recovered by:
929 (a) The Department of Legal Affairs using the procedures
930 set forth in ss. 68.082 and 68.083, except that venue shall lie
931 in the circuit court of the county in which the unit of
932 government is located.
933 (b) A person using the procedures set forth in ss. 68.082
934 and 68.083, except that venue shall lie in the circuit court of
935 the county in which the unit of government is located.
936 (13) Subsections (7)-(12) apply prospectively to contracts
937 or employment agreements, or the renewal or renegotiation of an
938 existing contract or employment agreement, effective on or after
939 October 1, 2016.
940 Section 17. Section 215.86, Florida Statutes, is amended to
942 215.86 Management systems and controls.—Each state agency
943 and the judicial branch as defined in s. 216.011 shall establish
944 and maintain management systems and internal controls designed
946 (1) Prevent and detect fraud, waste, and abuse. that
947 (2) Promote and encourage compliance with applicable laws,
948 rules, contracts, grant agreements, and best practices. ;
949 (3) Support economical and economic, efficient , and
950 effective operations. ;
951 (4) Ensure reliability of financial records and reports. ;
952 (5) Safeguard and safeguarding of assets. Accounting
953 systems and procedures shall be designed to fulfill the
954 requirements of generally accepted accounting principles.
955 Section 18. Paragraph (a) of subsection (2) of section
956 215.97, Florida Statutes, is amended to read:
957 215.97 Florida Single Audit Act.—
958 (2) Definitions; as used in this section, the term:
959 (a) “Audit threshold” means the threshold amount used to
960 determine when a state single audit or project-specific audit of
961 a nonstate entity shall be conducted in accordance with this
962 section. Each nonstate entity that expends a total amount of
963 state financial assistance equal to or in excess of $750,000
964 $500,000 in any fiscal year of such nonstate entity shall be
965 required to have a state single audit , or a project-specific
966 audit , for such fiscal year in accordance with the requirements
967 of this section. Every 2 years the Auditor General, After
968 consulting with the Executive Office of the Governor, the
969 Department of Financial Services, and all state awarding
970 agencies, the Auditor General shall periodically review the
971 threshold amount for requiring audits under this section and may
972 recommend any appropriate statutory change to revise the
973 threshold amount in the annual report submitted pursuant to s.
974 11.45(7)(h) to the Legislature may adjust such threshold amount
975 consistent with the purposes of this section.
976 Section 19. Subsection (11) of section 215.985, Florida
977 Statutes, is amended to read:
978 215.985 Transparency in government spending.—
979 (11) Each water management district shall provide a monthly
980 financial statement in the form and manner prescribed by the
981 Department of Financial Services to the district’s its governing
982 board and make such monthly financial statement available for
983 public access on its website.
984 Section 20. Paragraph (d) of subsection (1) and subsection
985 (2) of section 218.32, Florida Statutes, are amended to read:
986 218.32 Annual financial reports; local governmental
989 (d) Each local governmental entity that is required to
990 provide for an audit under s. 218.39(1) must submit a copy of
991 the audit report and annual financial report to the department
992 within 45 days after the completion of the audit report but no
993 later than 9 months after the end of the fiscal year. In
994 conducting an audit of a local governmental entity pursuant to
995 s. 218.39, an independent certified public accountant shall
996 determine whether the entity’s annual financial report is in
997 agreement with the audited financial statements. The
998 accountant’s audit report must be supported by the same level of
999 detail as required for the annual financial report. If the
1000 accountant’s audit report is not in agreement with the annual
1001 financial report, the accountant shall specify and explain the
1002 significant differences that exist between the annual financial
1003 report and the audit report.
1004 (2) The department shall annually by December 1 file a
1005 verified report with the Governor, the Legislature, the Auditor
1006 General, and the Special District Accountability Program of the
1007 Department of Economic Opportunity showing the revenues, both
1008 locally derived and derived from intergovernmental transfers,
1009 and the expenditures of each local governmental entity, regional
1010 planning council, local government finance commission, and
1011 municipal power corporation that is required to submit an annual
1012 financial report. In preparing the verified report, the
1013 department may request additional information from the local
1014 governmental entity. The information requested must be provided
1015 to the department within 45 days after the request. If the local
1016 governmental entity does not comply with the request, the
1017 department shall notify the Legislative Auditing Committee,
1018 which may take action pursuant to s. 11.40(2). The report must
1019 include, but is not limited to:
1020 (a) The total revenues and expenditures of each local
1021 governmental entity that is a component unit included in the
1022 annual financial report of the reporting entity.
1023 (b) The amount of outstanding long-term debt by each local
1024 governmental entity. For purposes of this paragraph, the term
1025 “long-term debt” means any agreement or series of agreements to
1026 pay money, which, at inception, contemplate terms of payment
1027 exceeding 1 year in duration.
1028 Section 21. Present subsection (3) of section 218.33,
1029 Florida Statutes, is redesignated as subsection (4), and a new
1030 subsection (3) is added to that section, to read:
1031 218.33 Local governmental entities; establishment of
1032 uniform fiscal years and accounting practices and procedures.—
1033 (3) Each local governmental entity shall establish and
1034 maintain internal controls designed to:
1035 (a) Prevent and detect fraud, waste, and abuse.
1036 (b) Promote and encourage compliance with applicable laws,
1037 rules, contracts, grant agreements, and best practices.
1038 (c) Support economical and efficient operations.
1039 (d) Ensure reliability of financial records and reports.
1040 (e) Safeguard assets.
1041 Section 22. Present subsections (8) through (12) of section
1042 218.39, Florida Statutes, are redesignated as subsections (9)
1043 through (13), respectively, and a new subsection (8) is added to
1044 that section, to read:
1045 218.39 Annual financial audit reports.—
1046 (8) If the audit report includes a recommendation that was
1047 included in the preceding financial audit report but remains
1048 unaddressed, the governing body of the audited entity, within 60
1049 days after the delivery of the audit report to the governing
1050 body, shall indicate during a regularly scheduled public meeting
1051 whether it intends to take corrective action, the intended
1052 corrective action, and the timeframe for the corrective action.
1053 If the governing body indicates that it does not intend to take
1054 corrective action, it shall explain its decision at the public
1056 Section 23. Subsection (2) of section 218.391, Florida
1057 Statutes, is amended, and subsection (9) is added to that
1058 section, to read:
1059 218.391 Auditor selection procedures.—
1060 (2) The governing body of a charter county, municipality,
1061 special district, district school board, charter school, or
1062 charter technical career center shall establish an audit
1064 (a) The audit committee for a county Each noncharter county
1065 shall establish an audit committee that, at a minimum, shall
1066 consist of each of the county officers elected pursuant to the
1067 county charter or s. 1(d), Art. VIII of the State Constitution ,
1068 or their respective designees a designee, and one member of the
1069 board of county commissioners or its designee.
1070 (b) The audit committee for a municipality, special
1071 district, district school board, charter school, or charter
1072 technical career center shall consist of at least three members.
1073 One member of the audit committee must be a member of the
1074 governing body of an entity specified in this paragraph, who
1075 shall also serve as the chair of the committee.
1076 (c) An employee, chief executive officer, or chief
1077 financial officer of the county, municipality, special district,
1078 district school board, charter school, or charter technical
1079 career center may not serve as a member of an audit committee
1080 established under this subsection.
1081 (d) The primary purpose of the audit committee is to assist
1082 the governing body in selecting an auditor to conduct the annual
1083 financial audit required in s. 218.39; however, the audit
1084 committee may serve other audit oversight purposes as determined
1085 by the entity’s governing body. The public may shall not be
1086 excluded from the proceedings under this section.
1087 (9) An audit report submitted pursuant to s. 218.39 must
1088 include an affidavit executed by the chair of the audit
1089 committee affirming that the committee complied with the
1090 requirements of subsections (3)-(6) in selecting an auditor. If
1091 the Auditor General determines that an entity failed to comply
1092 with the requirements of subsections (3)-(6) in selecting an
1093 auditor, the entity shall select a replacement auditor in
1094 accordance with this section to conduct audits for subsequent
1095 fiscal years if the original audit was performed under a
1096 multiyear contract. If the replacement of an auditor would
1097 preclude the entity from timely completing the annual financial
1098 audit required by s. 218.39, the entity shall replace an auditor
1099 in accordance with this section for the subsequent annual
1100 financial audit. A multiyear contract between an entity or an
1101 auditor may not prohibit or restrict an entity from complying
1102 with this subsection.
1103 Section 24. Subsection (2) of section 286.0114, Florida
1104 Statutes, is amended to read:
1105 286.0114 Public meetings; reasonable opportunity to be
1106 heard; attorney fees.—
1107 (2) Members of the public shall be given a reasonable
1108 opportunity to be heard on a proposition before a board or
1109 commission. The opportunity to be heard need not occur at the
1110 same meeting at which the board or commission takes official
1111 action on the proposition if the opportunity occurs at a meeting
1112 that is during the decisionmaking process and is within
1113 reasonable proximity in time before the meeting at which the
1114 board or commission takes the official action. A board or
1115 commission may not require a member of the public to provide an
1116 advance written copy of his or her testimony or comments as a
1117 precondition of being given the opportunity to be heard at a
1118 meeting. This section does not prohibit a board or commission
1119 from maintaining orderly conduct or proper decorum in a public
1120 meeting. The opportunity to be heard is subject to rules or
1121 policies adopted by the board or commission, as provided in
1122 subsection (4).
1123 Section 25. Paragraph (b) of subsection (2) of section
1124 288.92, Florida Statutes, is amended to read:
1125 288.92 Divisions of Enterprise Florida, Inc.—
1127 (b)1. The following officers and board members are subject
1128 to ss. 112.313(1)-(8), (10), (12), and (15); 112.3135; and
1130 a. Officers and members of the board of directors of the
1131 divisions of Enterprise Florida, Inc.
1132 b. Officers and members of the board of directors of
1133 subsidiaries of Enterprise Florida, Inc.
1134 c. Officers and members of the board of directors of
1135 corporations created to carry out the missions of Enterprise
1136 Florida, Inc.
1137 d. Officers and members of the board of directors of
1138 corporations with which a division is required by law to
1139 contract to carry out its missions.
1140 2. For a period of 6 years after retirement from or
1141 termination of service to a division, or for a period of 10
1142 years if removed or terminated for cause or for misconduct, as
1143 defined in s. 443.036(29), the officers and board members
1144 specified in subparagraph 1. may not represent another person or
1145 entity for compensation before:
1146 a. Enterprise Florida, Inc.;
1147 b. A division, a subsidiary, or the board of directors of
1148 corporations created to carry out the missions of Enterprise
1149 Florida, Inc.; or
1150 c. A division with which Enterprise Florida, Inc., is
1151 required by law to contract to carry out its missions.
1152 3. 2. For purposes of applying ss. 112.313(1)-(8), (10),
1153 (12), and (15); 112.3135; and 112.3143(2) to activities of the
1154 officers and members of the board of directors specified in
1155 subparagraph 1., those persons shall be considered public
1156 officers or employees and the corporation shall be considered
1157 their agency.
1158 4. 3. It is not a violation of s. 112.3143(2) or (4) for the
1159 officers or members of the board of directors of the Florida
1160 Tourism Industry Marketing Corporation to:
1161 a. Vote on the 4-year marketing plan required under s.
1162 288.923 or vote on any individual component of or amendment to
1163 the plan.
1164 b. Participate in the establishment or calculation of
1165 payments related to the private match requirements of s.
1166 288.904(3). The officer or member must file an annual disclosure
1167 describing the nature of his or her interests or the interests
1168 of his or her principals, including corporate parents and
1169 subsidiaries of his or her principal, in the private match
1170 requirements. This annual disclosure requirement satisfies the
1171 disclosure requirement of s. 112.3143(4). This disclosure must
1172 be placed either on the Florida Tourism Industry Marketing
1173 Corporation’s website or included in the minutes of each meeting
1174 of the Florida Tourism Industry Marketing Corporation’s board of
1175 directors at which the private match requirements are discussed
1176 or voted upon.
1177 Section 26. Paragraph (a) of subsection (3) of section
1178 288.9604, Florida Statutes, is amended to read:
1179 288.9604 Creation of the authority.—
1180 (3)(a)1. A director may not receive compensation for his or
1181 her services, but is entitled to necessary expenses, including
1182 travel expenses, incurred in the discharge of his or her duties.
1183 Each director shall hold office until his or her successor has
1184 been appointed.
1185 2. Directors are subject to ss. 112.313(1)-(8), (10), (12),
1186 and (15); 112.3135; and 112.3143(2). For purposes of applying
1187 ss. 112.313(1)-(8), (10), (12), and (15); 112.3135; and
1188 112.3143(2) to activities of directors, directors shall be
1189 considered public officers and the corporation shall be
1190 considered their agency.
1191 3. A director of the corporation may not represent another
1192 person or entity for compensation before the corporation for a
1193 period of 6 years following his or her service on the board of
1195 Section 27. Paragraph (e) of subsection (4), paragraph (d)
1196 of subsection (5), and paragraph (d) of subsection (6) of
1197 section 373.536, Florida Statutes, are amended to read:
1198 373.536 District budget and hearing thereon.—
1199 (4) BUDGET CONTROLS; FINANCIAL INFORMATION.—
1200 (e) By September 1, 2012, Each district shall provide a
1201 monthly financial statement in the form and manner prescribed by
1202 the Department of Financial Services to the district’s governing
1203 board and make such monthly financial statement available for
1204 public access on its website.
1205 (5) TENTATIVE BUDGET CONTENTS AND SUBMISSION; REVIEW AND
1207 (d) Each district shall, by August 1 of each year, submit
1208 for review a tentative budget and a description of any
1209 significant changes from the preliminary budget submitted to the
1210 Legislature pursuant to s. 373.535 to the Governor, the
1211 President of the Senate, the Speaker of the House of
1212 Representatives, the chairs of all legislative committees and
1213 subcommittees having substantive or fiscal jurisdiction over
1214 water management districts, as determined by the President of
1215 the Senate or the Speaker of the House of Representatives, as
1216 applicable, the secretary of the department, and the governing
1217 body of each county in which the district has jurisdiction or
1218 derives any funds for the operations of the district. The
1219 tentative budget must be posted on the district’s official
1220 website at least 2 days before budget hearings held pursuant to
1221 s. 200.065 or other law and must remain on the website for at
1222 least 45 days.
1223 (6) FINAL BUDGET; ANNUAL AUDIT; CAPITAL IMPROVEMENTS PLAN;
1224 WATER RESOURCE DEVELOPMENT WORK PROGRAM.—
1225 (d) The final adopted budget must be posted on the water
1226 management district’s official website within 30 days after
1227 adoption and must remain on the website for at least 2 years.
1228 Section 28. Section 838.014, Florida Statutes, is amended
1229 to read:
1230 838.014 Definitions.—As used in this chapter, the term:
1231 (1) “Benefit” means gain or advantage, or anything regarded
1232 by the person to be benefited as a gain or advantage, including
1233 the doing of an act beneficial to any person in whose welfare he
1234 or she is interested, including any commission, gift, gratuity,
1235 property, commercial interest, or any other thing of economic
1236 value not authorized by law.
1237 (2) “Bid” includes a response to an “invitation to bid,”
1238 “invitation to negotiate,” “request for a quote,” or “request
1239 for proposals” as those terms are defined in s. 287.012.
1240 (3) “Commodity” means any goods, merchandise, wares,
1241 produce, chose in action, land, article of commerce, or other
1242 tangible or intangible property, real, personal, or mixed, for
1243 use, consumption, production, enjoyment, or resale.
1244 (4) “Governmental entity” means the state, including any
1245 unit of the executive, legislative, and judicial branches of
1246 government, political subdivisions and any agency or office
1247 thereof, or any other public entity that independently exercises
1248 any type of governmental function “Corruptly” or “with corrupt
1249 intent” means acting knowingly and dishonestly for a wrongful
1251 (5) “Harm” means pecuniary or other loss, disadvantage, or
1252 injury to the person affected.
1253 (6) “Public servant” means:
1254 (a) Any officer or employee of a governmental state,
1255 county, municipal, or special district agency or entity;
1256 (b) Any legislative or judicial officer or employee;
1257 (c) Any person, except a witness, who acts as a general or
1258 special magistrate, receiver, auditor, arbitrator, umpire,
1259 referee, consultant, or hearing officer while performing a
1260 governmental function; or
1261 (d) A candidate for election or appointment to any of the
1262 positions listed in this subsection, or an individual who has
1263 been elected to, but has yet to officially assume the
1264 responsibilities of, public office; or
1265 (e) To the extent that the individual’s conduct relates to
1266 the performance of a public duty of a governmental entity, any
1267 officer, director, partner, manager, representative, or employee
1268 of a nongovernmental entity, private corporation, quasi-public
1269 corporation, or quasi-public entity, or any person subject to
1270 chapter 119 who is acting on behalf of a governmental entity.
1271 For purposes of this paragraph, “nongovernmental entity” means a
1272 person, an association, a cooperative, a corporation, a
1273 partnership, an organization, or any other entity, whether
1274 operating for profit or not for profit, which is not a
1275 governmental entity.
1276 (7) “Service” means any kind of activity performed in whole
1277 or in part for economic benefit.
1278 Section 29. Subsection (1) of section 838.015, Florida
1279 Statutes, is amended to read:
1280 838.015 Bribery.—
1281 (1) For purposes of this section, “bribery” means corruptly
1282 to knowingly and intentionally give, offer, or promise to any
1283 public servant, or, if a public servant, corruptly to knowingly
1284 and intentionally request, solicit, accept, or agree to accept
1285 for himself or herself or another, any pecuniary or other
1286 benefit not authorized by law with an intent or purpose to
1287 influence the performance of any act or omission which the
1288 person believes to be, or the public servant represents as
1289 being, within the official discretion of a public servant, in
1290 violation of a public duty, or in performance of a public duty.
1291 Section 30. Subsections (1) and (2) of section 838.016,
1292 Florida Statutes, are amended to read:
1293 838.016 Unlawful compensation or reward for official
1295 (1) It is unlawful for any person corruptly to knowingly
1296 and intentionally give, offer, or promise to any public servant,
1297 or, if a public servant, corruptly to knowingly and
1298 intentionally request, solicit, accept, or agree to accept, any
1299 pecuniary or other benefit not authorized by law, for the past,
1300 present, or future performance, nonperformance, or violation of
1301 any act or omission which the person believes to have been, or
1302 the public servant represents as having been, either within the
1303 official discretion of the public servant, in violation of a
1304 public duty, or in performance of a public duty. This section
1305 may not Nothing herein shall be construed to preclude a public
1306 servant from accepting rewards for services performed in
1307 apprehending any criminal.
1308 (2) It is unlawful for any person corruptly to knowingly
1309 and intentionally give, offer, or promise to any public servant,
1310 or, if a public servant, corruptly to knowingly and
1311 intentionally request, solicit, accept, or agree to accept, any
1312 pecuniary or other benefit not authorized by law for the past,
1313 present, or future exertion of any influence upon or with any
1314 other public servant regarding any act or omission which the
1315 person believes to have been, or which is represented to him or
1316 her as having been, either within the official discretion of the
1317 other public servant, in violation of a public duty, or in
1318 performance of a public duty.
1319 Section 31. Subsection (1) of section 838.022, Florida
1320 Statutes, is amended, and subsection (2) of that section is
1321 republished, to read:
1322 838.022 Official misconduct.—
1323 (1) It is unlawful for a public servant, with corrupt
1324 intent to knowingly and intentionally obtain an improper a
1325 benefit for any person or to cause unlawful harm to another, by
1327 (a) Falsifying Falsify, or causing cause another person to
1328 falsify, any official record or official document;
1329 (b) Concealing, covering up, destroying, mutilating, or
1330 altering Conceal, cover up, destroy, mutilate, or alter any
1331 official record or official document or causing cause another
1332 person to perform such an act; or
1333 (c) Obstructing, delaying, or preventing Obstruct, delay,
1334 or prevent the communication of information relating to the
1335 commission of a felony that directly involves or affects the
1336 governmental public agency or public entity served by the public
1338 (2) For the purposes of this section:
1339 (a) The term “public servant” does not include a candidate
1340 who does not otherwise qualify as a public servant.
1341 (b) An official record or official document includes only
1342 public records.
1343 Section 32. Subsections (1) and (2) of section 838.22,
1344 Florida Statutes, are amended to read:
1345 838.22 Bid tampering.—
1346 (1) It is unlawful for a public servant , with corrupt
1347 intent to knowingly and intentionally influence or attempt to
1348 influence, in an improper manner, the competitive bidding
1349 process undertaken by any governmental state, county, municipal,
1350 or special district agency, or any other public entity , for the
1351 procurement of commodities or services, by to:
1352 (a) Disclosing Disclose material information concerning a
1353 bid or other aspects of the competitive bidding process when
1354 such information is not publicly disclosed.
1355 (b) Altering or amending Alter or amend a submitted bid,
1356 documents or other materials supporting a submitted bid, or bid
1357 results for the purpose of intentionally providing a competitive
1358 advantage to any person who submits a bid.
1359 (2) It is unlawful for a public servant , with corrupt
1360 intent to knowingly and intentionally obtain an improper a
1361 benefit for any person or to cause unlawful harm to another, to
1362 circumvent a competitive bidding process required by law or rule
1363 by using a sole-source contract for commodities or services.
1364 Section 33. Paragraph (l) of subsection (12) of section
1365 1001.42, Florida Statutes, is amended to read:
1366 1001.42 Powers and duties of district school board.—The
1367 district school board, acting as a board, shall exercise all
1368 powers and perform all duties listed below:
1369 (12) FINANCE.—Take steps to assure students adequate
1370 educational facilities through the financial procedure
1371 authorized in chapters 1010 and 1011 and as prescribed below:
1372 (l) Internal auditor.—May employ an internal auditor to
1373 perform ongoing financial verification of the financial records
1374 of the school district and such other audits and reviews as the
1375 district school board directs for the purpose of determining:
1376 1. The adequacy of internal controls designed to prevent
1377 and detect fraud, waste, and abuse.
1378 2. Compliance with applicable laws, rules, contracts, grant
1379 agreements, district school board-approved policies, and best
1381 3. The efficiency of operations.
1382 4. The reliability of financial records and reports.
1383 5. The safeguarding of assets.
1385 The internal auditor shall report directly to the district
1386 school board or its designee.
1387 Section 34. Paragraph (j) of subsection (9) of section
1388 1002.33, Florida Statutes, is amended to read:
1389 1002.33 Charter schools.—
1390 (9) CHARTER SCHOOL REQUIREMENTS.—
1391 (j) The governing body of the charter school shall be
1392 responsible for:
1393 1. Establishing and maintaining internal controls designed
1395 a. Prevent and detect fraud, waste, and abuse.
1396 b. Promote and encourage compliance with applicable laws,
1397 rules, contracts, grant agreements, and best practices.
1398 c. Support economical and efficient operations.
1399 d. Ensure reliability of financial records and reports.
1400 e. Safeguard assets.
1401 2. 1. Ensuring that the charter school has retained the
1402 services of a certified public accountant or auditor for the
1403 annual financial audit, pursuant to s. 1002.345(2), who shall
1404 submit the report to the governing body.
1405 3. 2. Reviewing and approving the audit report, including
1406 audit findings and recommendations for the financial recovery
1408 4.a. 3.a. Performing the duties in s. 1002.345, including
1409 monitoring a corrective action plan.
1410 b. Monitoring a financial recovery plan in order to ensure
1412 5. 4. Participating in governance training approved by the
1413 department which must include government in the sunshine,
1414 conflicts of interest, ethics, and financial responsibility.
1415 Section 35. Present subsections (6) through (10) of section
1416 1002.37, Florida Statutes, are redesignated as subsections (7)
1417 through (11), respectively, a new subsection (6) is added to
1418 that section, and present subsections (6) and (11) of that
1419 section are amended, to read:
1420 1002.37 The Florida Virtual School.—
1421 (6) The Florida Virtual School shall have an annual
1422 financial audit of its accounts and records conducted by an
1423 independent auditor who is a certified public accountant
1424 licensed under chapter 473. The independent auditor shall
1425 conduct the audit in accordance with rules adopted by the
1426 Auditor General pursuant to s. 11.45 and, upon completion of the
1427 audit, shall prepare an audit report in accordance with such
1428 rules. The audit report must include a written statement of the
1429 board of trustees describing corrective action to be taken in
1430 response to each of the recommendations of the independent
1431 auditor included in the audit report. The independent auditor
1432 shall submit the audit report to the board of trustees and the
1433 Auditor General no later than 9 months after the end of the
1434 preceding fiscal year.
1435 (7) (6) The board of trustees shall annually submit to the
1436 Governor, the Legislature, the Commissioner of Education, and
1437 the State Board of Education the audit report prepared pursuant
1438 to subsection (6) and a complete and detailed report setting
1440 (a) The operations and accomplishments of the Florida
1441 Virtual School within the state and those occurring outside the
1442 state as Florida Virtual School Global.
1443 (b) The marketing and operational plan for the Florida
1444 Virtual School and Florida Virtual School Global, including
1445 recommendations regarding methods for improving the delivery of
1446 education through the Internet and other distance learning
1448 (c) The assets and liabilities of the Florida Virtual
1449 School and Florida Virtual School Global at the end of the
1450 fiscal year.
1451 (d) A copy of an annual financial audit o f the accounts and
1452 records of the Florida Virtual School and Florida Virtual School
1453 Global, conducted by an independent certified public accountant
1454 and performed in accordance with rules adopted by the Auditor
1455 General .
1456 (e) Recommendations regarding the unit cost of providing
1457 services to students through the Florida Virtual School and
1458 Florida Virtual School Global. In order to most effectively
1459 develop public policy regarding any future funding of the
1460 Florida Virtual School, it is imperative that the cost of the
1461 program is accurately identified. The identified cost of the
1462 program must be based on reliable data.
1463 (e) (f) Recommendations regarding an accountability
1464 mechanism to assess the effectiveness of the services provided
1465 by the Florida Virtual School and Florida Virtual School Global.
1466 (11) The Auditor General shall conduct an operational audit
1467 of the Florida Virtual School, including Florida Virtual School
1468 Global. The scope of the audit shall include, but not be limited
1469 to, the administration of responsibilities relating to
1470 personnel; procurement and contracting; revenue production;
1471 school funds, including internal funds; student enrollment
1472 records; franchise agreements; information technology
1473 utilization, assets, and security; performance measures and
1474 standards; and accountability. The final report on the audit
1475 shall be submitted to the President of the Senate and the
1476 Speaker of the House of Representatives no later than January
1477 31, 2014.
1478 Section 36. Subsection (5) is added to section 1010.01,
1479 Florida Statutes, to read:
1480 1010.01 Uniform records and accounts.—
1481 (5) Each school district, Florida College System
1482 institution, and state university shall establish and maintain
1483 internal controls designed to:
1484 (a) Prevent and detect fraud, waste, and abuse.
1485 (b) Promote and encourage compliance with applicable laws,
1486 rules, contracts, grant agreements, and best practices.
1487 (c) Support economical and efficient operations.
1488 (d) Ensure reliability of financial records and reports.
1489 (e) Safeguard assets.
1490 Section 37. Subsection (2) of section 1010.30, Florida
1491 Statutes, is amended to read:
1492 1010.30 Audits required.—
1493 (2) If a school district, Florida College System
1494 institution, or university audit report includes a
1495 recommendation that was included in the preceding financial
1496 audit report but remains unaddressed, an audit contains a
1497 significant finding, the district school board, the Florida
1498 College System institution board of trustees, or the university
1499 board of trustees, within 60 days after the delivery of the
1500 audit report to the school district, Florida College System
1501 institution, or university, shall indicate conduct an audit
1502 overview during a regularly scheduled public meeting whether it
1503 intends to take corrective action, the intended corrective
1504 action, and the timeframe for the corrective action. If the
1505 district school board, Florida College System institution board
1506 of trustees, or university board of trustees indicates that it
1507 does not intend to take corrective action, it shall explain its
1508 decision at the public meeting.
1509 Section 38. Subsection (2) of section 68.082, Florida
1510 Statutes, is amended to read:
1511 68.082 False claims against the state; definitions;
1513 (2) Any person who:
1514 (a) Knowingly presents or causes to be presented a false or
1515 fraudulent claim for payment or approval;
1516 (b) Knowingly authorizes, approves, or receives payment of
1517 prohibited compensation in violation of s. 215.425;
1518 (c) (b) Knowingly makes, uses, or causes to be made or used
1519 a false record or statement material to a false or fraudulent
1521 (d) (c) Conspires to commit a violation of this subsection;
1522 (e) (d) Has possession, custody, or control of property or
1523 money used or to be used by the state and knowingly delivers or
1524 causes to be delivered less than all of that money or property;
1525 (f) (e) Is authorized to make or deliver a document
1526 certifying receipt of property used or to be used by the state
1527 and, intending to defraud the state, makes or delivers the
1528 receipt without knowing that the information on the receipt is
1530 (g) (f) Knowingly buys or receives, as a pledge of an
1531 obligation or a debt, public property from an officer or
1532 employee of the state who may not sell or pledge the property;
1534 (h) (g) Knowingly makes, uses, or causes to be made or used
1535 a false record or statement material to an obligation to pay or
1536 transmit money or property to the state, or knowingly conceals
1537 or knowingly and improperly avoids or decreases an obligation to
1538 pay or transmit money or property to the state
1540 is liable to the state for a civil penalty of not less than
1541 $5,500 and not more than $11,000 and for treble the amount of
1542 damages the state sustains because of the act of that person.
1543 Section 39. Subsection (1) of section 68.083, Florida
1544 Statutes, is amended to read:
1545 68.083 Civil actions for false claims.—
1546 (1) The department may diligently investigate a violation
1547 under s. 68.082. If the department finds that a person has
1548 violated or is violating s. 68.082, the department may bring a
1549 civil action under the Florida False Claims Act against the
1550 person. The Department of Financial Services may bring a civil
1551 action under this section if the action arises from an
1552 investigation by that department and the Department of Legal
1553 Affairs has not filed an action under this act. For a violation
1554 of s. 68.082 regarding prohibited compensation paid from state
1555 funds, the Department of Financial Services may bring a civil
1556 action under this section if the action arises from an
1557 investigation by that department concerning a violation of s.
1558 215.425 by the state and the Department of Legal Affairs has not
1559 filed an action under this act.
1560 Section 40. Subsection (5) of section 99.061, Florida
1561 Statutes, is amended to read:
1562 99.061 Method of qualifying for nomination or election to
1563 federal, state, county, or district office.—
1564 (5) At the time of qualifying for office, each candidate
1565 for a constitutional office or an elected municipal office shall
1566 file a full and public disclosure of financial interests
1567 pursuant to s. 8, Art. II of the State Constitution, which must
1568 be verified under oath or affirmation pursuant to s.
1569 92.525(1)(a), and a candidate for any other office , including
1570 local elective office, shall file a statement of financial
1571 interests pursuant to s. 112.3145.
1572 Section 41. Subsection (3) of section 218.503, Florida
1573 Statutes, is amended to read:
1574 218.503 Determination of financial emergency.—
1575 (3) Upon notification that one or more of the conditions in
1576 subsection (1) have occurred or will occur if action is not
1577 taken to assist the local governmental entity or district school
1578 board, the Governor or his or her designee shall contact the
1579 local governmental entity or the Commissioner of Education or
1580 his or her designee shall contact the district school board, as
1581 appropriate, to determine what actions have been taken by the
1582 local governmental entity or the district school board to
1583 resolve or prevent the condition. The information requested must
1584 be provided within 45 days after the date of the request. If the
1585 local governmental entity or the district school board does not
1586 comply with the request, the Governor or his or her designee or
1587 the Commissioner of Education or his or her designee shall
1588 notify the members of the Legislative Auditing Committee, which
1589 who may take action pursuant to s. 11.40(2) s. 11.40. The
1590 Governor or the Commissioner of Education, as appropriate, shall
1591 determine whether the local governmental entity or the district
1592 school board needs state assistance to resolve or prevent the
1593 condition. If state assistance is needed, the local governmental
1594 entity or district school board is considered to be in a state
1595 of financial emergency. The Governor or the Commissioner of
1596 Education, as appropriate, has the authority to implement
1597 measures as set forth in ss. 218.50-218.504 to assist the local
1598 governmental entity or district school board in resolving the
1599 financial emergency. Such measures may include, but are not
1600 limited to:
1601 (a) Requiring approval of the local governmental entity’s
1602 budget by the Governor or approval of the district school
1603 board’s budget by the Commissioner of Education.
1604 (b) Authorizing a state loan to a local governmental entity
1605 and providing for repayment of same.
1606 (c) Prohibiting a local governmental entity or district
1607 school board from issuing bonds, notes, certificates of
1608 indebtedness, or any other form of debt until such time as it is
1609 no longer subject to this section.
1610 (d) Making such inspections and reviews of records,
1611 information, reports, and assets of the local governmental
1612 entity or district school board as are needed. The appropriate
1613 local officials shall cooperate in such inspections and reviews.
1614 (e) Consulting with officials and auditors of the local
1615 governmental entity or the district school board and the
1616 appropriate state officials regarding any steps necessary to
1617 bring the books of account, accounting systems, financial
1618 procedures, and reports into compliance with state requirements.
1619 (f) Providing technical assistance to the local
1620 governmental entity or the district school board.
1621 (g)1. Establishing a financial emergency board to oversee
1622 the activities of the local governmental entity or the district
1623 school board. If a financial emergency board is established for
1624 a local governmental entity, the Governor shall appoint board
1625 members and select a chair. If a financial emergency board is
1626 established for a district school board, the State Board of
1627 Education shall appoint board members and select a chair. The
1628 financial emergency board shall adopt such rules as are
1629 necessary for conducting board business. The board may:
1630 a. Make such reviews of records, reports, and assets of the
1631 local governmental entity or the district school board as are
1633 b. Consult with officials and auditors of the local
1634 governmental entity or the district school board and the
1635 appropriate state officials regarding any steps necessary to
1636 bring the books of account, accounting systems, financial
1637 procedures, and reports of the local governmental entity or the
1638 district school board into compliance with state requirements.
1639 c. Review the operations, management, efficiency,
1640 productivity, and financing of functions and operations of the
1641 local governmental entity or the district school board.
1642 d. Consult with other governmental entities for the
1643 consolidation of all administrative direction and support
1644 services, including, but not limited to, services for asset
1645 sales, economic and community development, building inspections,
1646 parks and recreation, facilities management, engineering and
1647 construction, insurance coverage, risk management, planning and
1648 zoning, information systems, fleet management, and purchasing.
1649 2. The recommendations and reports made by the financial
1650 emergency board must be submitted to the Governor for local
1651 governmental entities or to the Commissioner of Education and
1652 the State Board of Education for district school boards for
1653 appropriate action.
1654 (h) Requiring and approving a plan, to be prepared by
1655 officials of the local governmental entity or the district
1656 school board in consultation with the appropriate state
1657 officials, prescribing actions that will cause the local
1658 governmental entity or district school board to no longer be
1659 subject to this section. The plan must include, but need not be
1660 limited to:
1661 1. Provision for payment in full of obligations outlined in
1662 subsection (1), designated as priority items, which are
1663 currently due or will come due.
1664 2. Establishment of priority budgeting or zero-based
1665 budgeting in order to eliminate items that are not affordable.
1666 3. The prohibition of a level of operations which can be
1667 sustained only with nonrecurring revenues.
1668 4. Provisions implementing the consolidation, sourcing, or
1669 discontinuance of all administrative direction and support
1670 services, including, but not limited to, services for asset
1671 sales, economic and community development, building inspections,
1672 parks and recreation, facilities management, engineering and
1673 construction, insurance coverage, risk management, planning and
1674 zoning, information systems, fleet management, and purchasing.
1675 Section 42. Subsection (2) of section 1002.455, Florida
1676 Statutes, is amended to read:
1677 1002.455 Student eligibility for K-12 virtual instruction.—
1678 (2) A student is eligible to participate in virtual
1679 instruction if:
1680 (a) The student spent the prior school year in attendance
1681 at a public school in the state and was enrolled and reported by
1682 the school district for funding during October and February for
1683 purposes of the Florida Education Finance Program surveys;
1684 (b) The student is a dependent child of a member of the
1685 United States Armed Forces who was transferred within the last
1686 12 months to this state from another state or from a foreign
1687 country pursuant to a permanent change of station order;
1688 (c) The student was enrolled during the prior school year
1689 in a virtual instruction program under s. 1002.45 or a full-time
1690 Florida Virtual School program under s. 1002.37(9)(a) s.
1692 (d) The student has a sibling who is currently enrolled in
1693 a virtual instruction program and the sibling was enrolled in
1694 that program at the end of the prior school year;
1695 (e) The student is eligible to enter kindergarten or first
1696 grade; or
1697 (f) The student is eligible to enter grades 2 through 5 and
1698 is enrolled full-time in a school district virtual instruction
1699 program, virtual charter school, or the Florida Virtual School.
1700 Section 43. For the purpose of incorporating the amendment
1701 made by this act to section 838.014, Florida Statutes, in a
1702 reference thereto, subsection (11) of section 817.568, Florida
1703 Statutes, is reenacted to read:
1704 817.568 Criminal use of personal identification
1706 (11) A person who willfully and without authorization
1707 fraudulently uses personal identification information concerning
1708 an individual who is 60 years of age or older; a disabled adult
1709 as defined in s. 825.101; a public servant as defined in s.
1710 838.014; a veteran as defined in s. 1.01; a first responder as
1711 defined in s. 125.01045; an individual who is employed by the
1712 State of Florida; or an individual who is employed by the
1713 Federal Government without first obtaining the consent of that
1714 individual commits a felony of the second degree, punishable as
1715 provided in s. 775.082, s. 775.083, or s. 775.084.
1716 Section 44. The Legislature finds that a proper and
1717 legitimate state purpose is served when internal controls are
1718 established to prevent and detect fraud, waste, and abuse and to
1719 safeguard and account for government funds and property.
1720 Therefore, the Legislature determines and declares that this act
1721 fulfills an important state interest.
1722 Section 45. This act shall take effect October 1, 2016.