Florida Senate - 2016                                     SB 686
       
       
        
       By Senator Gaetz
       
       
       
       
       
       1-00097D-16                                            2016686__
    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.
  163          
  164  Be It Enacted by the Legislature of the State of Florida:
  165  
  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.
  209  189.067(3).
  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
  231  read:
  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
  306  products.
  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
  332  purpose.
  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.
  347  
  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
  374  read:
  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
  379  112.3143(2):
  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
  424  following:
  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
  446  term:
  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
  457  Corporation.
  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
  468  to:
  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
  525  ordinance.
  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
  529  interests.—
  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
  577  individual.
  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
  589  section.
  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.
  613  112.3215.
  614         (d) “Principal” has the same meaning as provided in s.
  615  112.3215.
  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
  632  represented.
  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
  710  follows:
  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
  856  contract:
  857         1. A requirement that severance pay paid from public funds
  858  provided may not exceed an amount greater than 20 weeks of
  859  compensation.
  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
  864  government.
  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
  941  read:
  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
  945  to:
  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
  987  entities.—
  988         (1)
  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
 1055  meeting.
 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
 1063  committee.
 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.—
 1126         (2)
 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
 1129  112.3143(2):
 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
 1194  directors.
 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
 1206  APPROVAL.—
 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
 1250  purpose.
 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
 1294  behavior.—
 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
 1326  to:
 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
 1337  servant.
 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
 1380  practices.
 1381         3. The efficiency of operations.
 1382         4. The reliability of financial records and reports.
 1383         5. The safeguarding of assets.
 1384  
 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
 1394  to:
 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
 1407  plan.
 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
 1411  compliance.
 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
 1439  forth:
 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
 1447  technology.
 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 of 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;
 1512  liability.—
 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
 1520  claim;
 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
 1529  true;
 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;
 1533  or
 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
 1539  
 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
 1632  needed.
 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.
 1691  1002.37(8)(a);
 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
 1705  information.—
 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.