Florida Senate - 2018 COMMITTEE AMENDMENT
Bill No. SB 1426
Senate . House
The Committee on Rules (Lee) recommended the following:
1 Senate Amendment (with title amendment)
3 Delete lines 46 - 494
4 and insert:
5 Section 1. Paragraph (c) of subsection (3) of section
6 129.03, Florida Statutes, is amended to read:
7 129.03 Preparation and adoption of budget.—
8 (3) The county budget officer, after tentatively
9 ascertaining the proposed fiscal policies of the board for the
10 next fiscal year, shall prepare and present to the board a
11 tentative budget for the next fiscal year for each of the funds
12 provided in this chapter, including all estimated receipts,
13 taxes to be levied, and balances expected to be brought forward
14 and all estimated expenditures, reserves, and balances to be
15 carried over at the end of the year.
16 (c) The board shall hold public hearings to adopt tentative
17 and final budgets pursuant to s. 200.065. The hearings shall be
18 primarily for the purpose of hearing requests and complaints
19 from the public regarding the budgets and the proposed tax
20 levies and for explaining the budget and any proposed or adopted
21 amendments. The tentative budget must be posted on the county’s
22 official website at least 2 days before the public hearing to
23 consider such budget and must remain on the website for at least
24 45 days. The final budget must be posted on the website within
25 30 days after adoption and must remain on the website for at
26 least 2 years. The tentative budgets, adopted tentative budgets,
27 and final budgets shall be filed in the office of the county
28 auditor as a public record. Sufficient reference in words and
29 figures to identify the particular transactions must
30 made in the minutes of the board to record its actions with
31 reference to the budgets.
32 Section 2. Paragraph (f) of subsection (2) of section
33 129.06, Florida Statutes, is amended to read:
34 129.06 Execution and amendment of budget.—
35 (2) The board at any time within a fiscal year may amend a
36 budget for that year, and may within the first 60 days of a
37 fiscal year amend the budget for the prior fiscal year, as
39 (f) Unless otherwise prohibited by law, if an amendment to
40 a budget is required for a purpose not specifically authorized
41 in paragraphs (a)-(e), the amendment may be authorized by
42 resolution or ordinance of the board of county commissioners
43 adopted following a public hearing.
44 1. The public hearing must be advertised at least 2 days,
45 but not more than 5 days, before the date of the hearing. The
46 advertisement must appear in a newspaper of paid general
47 circulation and must identify the name of the taxing authority,
48 the date, place, and time of the hearing, and the purpose of the
49 hearing. The advertisement must also identify each budgetary
50 fund to be amended, the source of the funds, the use of the
51 funds, and the total amount of each fund’s appropriations.
52 2. If the board amends the budget pursuant to this
53 paragraph, the adopted amendment must be posted on the county’s
54 official website within 5 days after adoption and must remain on
55 the website for at least 2 years.
56 Section 3. Subsections (3) and (5) of section 166.241,
57 Florida Statutes, are amended to read:
58 166.241 Fiscal years, budgets, and budget amendments.—
59 (3) The tentative budget must be posted on the
60 municipality’s official website at least 2 days before the
61 budget hearing, held pursuant to s. 200.065 or other law, to
62 consider such budget and must remain on the website for at least
63 45 days. The final adopted budget must be posted on the
64 municipality’s official website within 30 days after adoption
65 and must remain on the website for at least 2 years. If the
66 municipality does not operate an official website, the
67 municipality must, within a reasonable period of time as
68 established by the county or counties in which the municipality
69 is located, transmit the tentative budget and final budget to
70 the manager or administrator of such county or counties who
71 shall post the budgets on the county’s website.
72 (5) If the governing body of a municipality amends the
73 budget pursuant to paragraph (4)(c), the adopted amendment must
74 be posted on the official website of the municipality within 5
75 days after adoption and must remain on the website for at least
76 2 years. If the municipality does not operate an official
77 website, the municipality must, within a reasonable period of
78 time as established by the county or counties in which the
79 municipality is located, transmit the adopted amendment to the
80 manager or administrator of such county or counties who shall
81 post the adopted amendment on the county’s website.
82 Section 4. Subsection (2) of section 11.40, Florida
83 Statutes, is amended to read:
84 11.40 Legislative Auditing Committee.—
85 (2) Following notification by the Auditor General, the
86 Department of Financial Services, or the Division of Bond
87 Finance of the State Board of Administration of the failure of a
88 local governmental entity, district school board, charter
89 school, or charter technical career center to comply with the
90 applicable provisions within s. 11.45(5)-(7), s. 218.32(1), s.
91 218.38, or s. 218.503(3), or part VIII of chapter 218, the
92 Legislative Auditing Committee may schedule a hearing to
93 determine if the entity should be subject to further state
94 action. If the committee determines that the entity should be
95 subject to further state action, the committee shall:
96 (a) In the case of a local governmental entity or district
97 school board, direct the Department of Revenue and the
98 Department of Financial Services to withhold any funds not
99 pledged for bond debt service satisfaction which are payable to
100 such entity until the entity complies with the law. The
101 committee shall specify the date such action shall begin, and
102 the directive must be received by the Department of Revenue and
103 the Department of Financial Services 30 days before the date of
104 the distribution mandated by law. The Department of Revenue and
105 the Department of Financial Services may implement the
106 provisions of this paragraph.
107 (b) In the case of a special district created by:
108 1. A special act, notify the President of the Senate, the
109 Speaker of the House of Representatives, the standing committees
110 of the Senate and the House of Representatives charged with
111 special district oversight as determined by the presiding
112 officers of each respective chamber, the legislators who
113 represent a portion of the geographical jurisdiction of the
114 special district, and the Department of Economic Opportunity
115 that the special district has failed to comply with the law.
116 Upon receipt of notification, the Department of Economic
117 Opportunity shall proceed pursuant to s. 189.062 or s. 189.067.
118 If the special district remains in noncompliance after the
119 process set forth in s. 189.0651, or if a public hearing is not
120 held, the Legislative Auditing Committee may request the
121 department to proceed pursuant to s. 189.067(3).
122 2. A local ordinance, notify the chair or equivalent of the
123 local general-purpose government pursuant to s. 189.0652 and the
124 Department of Economic Opportunity that the special district has
125 failed to comply with the law. Upon receipt of notification, the
126 department shall proceed pursuant to s. 189.062 or s. 189.067.
127 If the special district remains in noncompliance after the
128 process set forth in s. 189.0652, or if a public hearing is not
129 held, the Legislative Auditing Committee may request the
130 department to proceed pursuant to s. 189.067(3).
131 3. Any manner other than a special act or local ordinance,
132 notify the Department of Economic Opportunity that the special
133 district has failed to comply with the law. Upon receipt of
134 notification, the department shall proceed pursuant to s.
135 189.062 or s. 189.067(3).
136 (c) In the case of a charter school or charter technical
137 career center, notify the appropriate sponsoring entity, which
138 may terminate the charter pursuant to ss. 1002.33 and 1002.34.
139 Section 5. Present paragraphs (d) through (j) of subsection
140 (7) of section 11.45, Florida Statutes, are redesignated as
141 paragraphs (e) through (k), respectively, and a new paragraph
142 (d) is added to that subsection, to read:
143 11.45 Definitions; duties; authorities; reports; rules.—
144 (7) AUDITOR GENERAL REPORTING REQUIREMENTS.—
145 (d) During the Auditor General’s review of audit reports,
146 he or she shall contact each local government, as defined in s.
147 218.805(2), that is not in compliance with part VIII of chapter
148 218 and request evidence of corrective action. The local
149 government shall provide the Auditor General with evidence of
150 the initiation of corrective action within 45 days after the
151 date it is requested by the Auditor General and evidence of
152 completion of corrective action within 180 days after the date
153 it is requested by the Auditor General. If the local government
154 fails to comply with the Auditor General’s request or is unable
155 to take corrective action within the required timeframe, the
156 Auditor General shall notify the Legislative Auditing Committee.
157 Section 6. Subsection (5) of section 125.045, Florida
158 Statutes, is amended to read:
159 125.045 County economic development powers.—
160 (5)(a) By January 15 of each year , 2011, and annually
161 thereafter, each county shall report to the Office of Economic
162 and Demographic Research the economic development incentives in
163 excess of $25,000 given to businesses any business during the
164 county’s previous fiscal year. The Office of Economic and
165 Demographic Research shall compile the information from the
166 counties into a report and provide the report to the President
167 of the Senate, the Speaker of the House of Representatives, and
168 the Department of Economic Opportunity. The county shall
169 identify whether the economic development incentive is provided
170 directly by the county or by another entity on behalf of the
171 county, as well as the source of local dollars, and any state or
172 federal dollars obligated for the incentive. Economic
173 development incentives, for purposes of this report, are
174 classified as follows include:
175 1. Class one: Direct Financial incentives of monetary
176 assistance provided to an individual a business from the county
177 or through an organization authorized by the county. Such
178 incentives include: , but are not limited to, grants, loans,
179 equity investments, loan insurance and guarantees, and training
181 a. Grants.
182 b. Tax-based credits, refunds, or exemptions.
183 c. Fee-based credits, refunds, or exemptions.
184 d. Loans, loan insurance, or loan guarantees.
185 e. Below-market rate leases or deeds for real property.
186 f. Job training or recruitment.
187 g. Subsidized or discounted government services.
188 h. Infrastructure improvements.
189 2. Class two: General assistance, services, and support
190 provided collectively to businesses with a common interest or
191 purpose. Such incentives include:
192 a. Technical assistance and training.
193 b. Business incubators and accelerators.
194 c. Infrastructure improvements Indirect incentives in the
195 form of grants and loans provided to businesses and community
196 organizations that provide support to businesses or promote
197 business investment or development.
198 3. Class three: Business recruitment, retention, or
199 expansion efforts provided to benefit an individual business or
200 class of businesses. Such incentives include:
201 a. Marketing and market research.
202 b. Trade missions and trade shows.
203 c. Site selection.
204 d. Targeted assistance with the permitting and licensing
206 e. Business plan or project development Fee-based or tax
207 based incentives, including, but not limited to, credits,
208 refunds, exemptions, and property tax abatement or assessment
210 4. Below-market rate leases or deeds for real property.
211 (b) A county shall report its economic development
212 incentives in the format specified by the Office of Economic and
213 Demographic Research.
214 (c) The Office of Economic and Demographic Research shall
215 compile the economic development incentives provided by each
216 county in a manner that shows the total of each class of
217 economic development incentives provided by each county and all
218 counties. To the extent possible, the office shall compare the
219 results of the economic development incentives provided by all
220 counties to the results of state incentives provided in similar
222 Section 7. Paragraph (e) of subsection (8) of section
223 166.021, Florida Statutes, is amended to read:
224 166.021 Powers.—
226 (e)1. By January 15 of each year , 2011, and annually
227 thereafter, each municipality having annual revenues or
228 expenditures greater than $250,000 shall report to the Office of
229 Economic and Demographic Research the economic development
230 incentives in excess of $25,000 given to businesses any business
231 during the municipality’s previous fiscal year. The Office of
232 Economic and Demographic Research shall compile the information
233 from the municipalities into a report and provide the report to
234 the President of the Senate, the Speaker of the House of
235 Representatives, and the Department of Economic Opportunity. The
236 municipality shall identify whether the economic development
237 incentive was provided directly by the municipality or by
238 another entity on behalf of the municipality, as well as the
239 source of local dollars, and any state or federal dollars
240 obligated for the incentive. Economic development incentives,
241 for purposes of this report, are classified as follows include:
242 a. Class one: Direct Financial incentives of monetary
243 assistance provided to an individual a business from the
244 municipality or through an organization authorized by the
245 municipality. Such incentives include: , but are not limited to,
246 grants, loans, equity investments, loan insurance and
247 guarantees, and training subsidies.
248 (I) Grants.
249 (II) Tax-based credits, refunds, or exemptions.
250 (III) Fee-based credits, refunds, or exemptions.
251 (IV) Loans, loan insurance, or loan guarantees.
252 (V) Below-market rate leases or deeds for real property.
253 (VI) Job training or recruitment.
254 (VII) Subsidized or discounted government services.
255 (VIII) Infrastructure improvements.
256 b. Class two: General assistance, services, and support
257 provided collectively to businesses with a common interest or
258 purpose. Such incentives include:
259 (I) Technical assistance and training.
260 (II) Business incubators and accelerators.
261 (III) Infrastructure improvements Indirect incentives in
262 the form of grants and loans provided to businesses and
263 community organizations that provide support to businesses or
264 promote business investment or development.
265 c. Class three: Business recruitment, retention, or
266 expansion efforts provided to benefit an individual business or
267 class of businesses. Such incentives include:
268 (I) Marketing and market research.
269 (II) Trade missions and trade shows.
270 (III) Site selection.
271 (IV) Targeted assistance with the permitting and licensing
273 (V) Business plan or project development Fee-based or tax
274 based incentives, including, but not limited to, credits,
275 refunds, exemptions, and property tax abatement or assessment
277 d. Below-market rate leases or deeds for real property.
278 2. A municipality shall report its economic development
279 incentives in the format specified by the Office of Economic and
280 Demographic Research.
281 3. The Office of Economic and Demographic Research shall
282 compile the economic development incentives provided by each
283 municipality in a manner that shows the total of each class of
284 economic development incentives provided by each municipality
285 and all municipalities. To the extent possible, the office shall
286 compare the results of the economic development incentives
287 provided by all municipalities to the results of state
288 incentives provided in similar classes.
289 Section 8. Section 218.80, Florida Statutes, is transferred
290 and renumbered as section 218.795, Florida Statutes.
291 Section 9. Part VIII of chapter 218, Florida Statutes,
292 consisting of sections 218.801, 218.803, 218.805, 218.81,
293 218.82, 218.83, 218.84, 218.88, and 218.89, is created to read:
294 PART VIII
295 LOCAL GOVERNMENT FISCAL TRANSPARENCY ACT
296 218.801 Short title.—This part may be cited as the “Local
297 Government Fiscal Transparency Act.”
298 218.803 Purpose.—The purpose of this part is to promote the
299 fiscal transparency of local governments when using public funds
300 by requiring additional public noticing of proposed local
301 government actions that would increase taxes, enact new taxes,
302 extend expiring taxes, or issue tax-supported debt and requiring
303 voting records of local governing bodies related to such actions
304 to be easily and readily accessible by the public.
305 218.805 Definitions.—As used in this part, the term:
306 (1) “Debt” means bonds, loans, promissory notes, lease
307 purchase agreements, certificates of participation, installment
308 sales, leases, or any other financing mechanisms or financial
309 arrangements, whether or not a debt for legal purposes, for
310 financing or refinancing the acquisition, construction,
311 improvement, or purchase of capital improvement projects.
312 (2) “Local government” means any county, municipality,
313 school district, special district dependent to a county or
314 municipality, municipal service taxing unit, or independent
315 special district, but does not include special dependent or
316 independent districts established to provide hospital services,
317 provided such special districts do not levy, assess, and collect
318 ad valorem taxes.
319 (3) “Tax increase” means:
320 (a) For ad valorem taxes, any increase in a local
321 government’s millage rate above the rolled-back rate as defined
322 in s. 200.065(1).
323 (b) For all other taxes, a tax enactment, tax extension, or
324 an increase in the tax rate.
325 (4) “Tax-supported debt” means debt with a duration of more
326 than 5 years secured in whole or in part by state or local tax
327 levies, whether such security is direct or indirect, explicit or
328 implicit, and includes, but is not limited to, debt for which
329 annual appropriations pledged for payment are from government
330 fund types receiving tax revenues or shared revenues from state
331 tax sources. The term does not include debt secured solely by
332 revenues generated by the project that is financed with the
334 218.81 Voting record access.—
335 (1) Each local government shall post on its website, in a
336 manner that is easily accessible to the public, a history of the
337 voting record of each action taken by the local governing board
338 which addressed a tax increase or new tax-supported debt
339 issuance, except debt that was refinanced or refunded and that
340 did not extend the term or increase the outstanding principal
341 amount of the original debt, as follows:
342 (a) By October 1, 2018, the voting record history from the
343 preceding year;
344 (b) By October 1, 2019, the voting record history from the
345 preceding 2 years;
346 (c) By October 1, 2020, the voting record history from the
347 preceding 3 years; and
348 (d) By October 1, 2021, and thereafter, the voting record
349 history required pursuant to this subsection from the preceding
350 4 years.
351 (2) The website must provide links to allow users to
352 navigate to related sites if supporting details or documentation
353 are available.
354 (3) In any public notice of a tax increase or the issuance
355 of new tax-supported debt, each local government shall include
356 with the public notice the website address where the voting
357 records can be accessed.
358 218.82 Property tax information and history.—
359 (1) Each county property appraiser, as defined in s.
360 192.001, shall maintain a website that includes, in a manner
361 easily accessible to the public, links that provide access to:
362 (a) The notice of proposed property taxes and non-ad
363 valorem assessments required under s. 200.069 for each parcel of
364 property in that county; and
365 (b) A history of the millage rate and the amount of tax
366 levied by each taxing authority on each parcel, as follows:
367 1. By October 1, 2018, the history from the 2 preceding
369 2. By October 1, 2019, the history from the 3 preceding
370 years; and
371 3. By October 1, 2020, and thereafter, the history from the
372 4 preceding years.
374 This subsection does not apply to information that is otherwise
375 exempt from public disclosure.
376 (2) Each local government shall post on its website, in a
377 manner that is easily accessible to the public, links that
378 provide access to a history of each of its millage rates and the
379 total annual amount of revenue generated by each of these
380 levies, as follows:
381 (a) By October 1, 2018, the history from the 2 preceding
383 (b) By October 1, 2019, the history from the 3 preceding
384 years; and
385 (c) By October 1, 2020, and thereafter, the history from
386 the 4 preceding years.
387 218.83 Expanded public noticing of tax increases and new
388 tax-supported debt issuance.—
389 (1) For the purpose of this section, the term “tax
390 increase” does not include an ad valorem tax increase or taxes
391 enacted, extended, or increased by referendum.
392 (2) A local government that intends to vote on a proposed
393 tax increase or the issuance of new tax-supported debt shall
394 advertise a public hearing to solicit public input concerning
395 the proposed tax increase or new tax-supported debt issuance.
396 This public hearing must occur at least 14 days prior to the
397 date that the local governing body meets to take a final vote on
398 the tax increase or issuance of new tax-supported debt. Any
399 hearing required under this subsection shall be held after 5
400 p.m. if scheduled on a day other than Saturday. No hearing shall
401 be held on a Sunday. The general public shall be allowed to
402 speak and to ask questions relevant to the tax increase or the
403 tax-supported debt issuance. The local government shall provide
404 public notice as set forth in subsection (4).
405 (3)(a) If, following the public hearing required under
406 subsection (2), the local government intends to proceed with a
407 vote to approve a tax increase or the new issuance of tax
408 supported debt, the local government shall provide public notice
409 in the manner set forth in subsection (4) at least 10 days prior
410 to the date of the scheduled public meeting.
411 (b) For a tax increase, the notice shall also include, at a
413 1. A statement prominently posted that the local government
414 intends to vote on a proposed new tax enactment, tax extension,
415 or tax rate increase.
416 2. The time and place of the meeting.
417 3. The amount of the tax increase, including both the rate
418 and total amount of annual revenue expected to be generated and
419 the expected annual revenue expressed as a percentage of the
420 government’s general fund revenue.
421 4. A detailed explanation of the intended uses of the levy.
422 5. A statement indicating whether the local government
423 expects to use the proceeds to secure debt.
424 (c) For new tax-supported debt issuance, the notice shall
425 also include, at a minimum:
426 1. A statement prominently posted that the local government
427 intends to vote on a proposed new issuance of tax-supported
429 2. The time and place of the meeting.
430 3. A truth in bonding statement in substantially the
431 following form:
432 The ...(insert local government name)... is proposing to
433 issue $...(insert principal)... of debt or obligation for the
434 purpose of ...(insert purpose).... This debt or obligation is
435 expected to be repaid over a period of ...(insert term of
436 issue)... years. At a forecasted interest rate of ...(insert
437 rate of interest)..., total interest paid over the life of the
438 debt or obligation will be $...(insert sum of interest
439 payments).... The source of repayment or security for this
440 proposal is the ...(insert the local government name)...
441 existing ...(insert fund).... Authorizing this debt or
442 obligation will result in $...(insert the annual amount)... of
443 ...(insert local government name)... ...(insert fund)... moneys
444 not being available to finance the other services of the
445 ...(insert local government name)... each year for ...(insert
446 the length of the debt or obligation)....
447 4. Presentation of the debt affordability ratios calculated
448 pursuant to s. 218.84, described in substantially the following
450 The following ratios measure the affordability of
451 outstanding and proposed new long-term, tax-supported debt
452 issued by ...(insert local government name).... The ratios show
453 debt service as a percentage of the revenues available to
454 support that debt, including the new debt being proposed
455 ...(insert 5 year history and 2 year projection of debt
456 affordability ratio)....
457 (4) The notice provided by a local government announcing a
458 public hearing to take public input as set forth in subsection
459 (2) or the public meeting to take a final vote as set forth in
460 subsection (3) must meet the following requirements:
461 (a) The local government must advertise the notice in a
462 newspaper of general circulation in the county or counties where
463 the local government exists. A local government may advertise in
464 a geographically limited insert of a general circulation
465 newspaper if the region encompassed by the insert contains the
466 jurisdictional boundaries of the local government. The newspaper
467 must be of general interest with readership in the community and
468 not one of limited subject matter, pursuant to chapter 50. The
469 advertisement must be at least one-quarter page in size of a
470 standard size newspaper or a half-page in size of a tabloid size
471 newspaper, and the headline in the advertisement must be in a
472 type no smaller than 18 point. The advertisement may not be
473 placed in that portion of the newspaper where legal notices and
474 classified advertisements appear. The advertisement must appear
475 in a newspaper that is published at least 5 days a week unless
476 the only newspaper in the county is published less than 5 days a
477 week. If the advertisement appears in a geographically limited
478 insert of a general circulation newspaper, the insert must be
479 one that is published at least twice a week throughout the local
480 government’s jurisdiction. In lieu of publishing the notice set
481 out in this paragraph, the local government may mail a copy of
482 the notice to each elector residing within the jurisdiction of
483 the local government; and
484 (b) The local government must post on its website in a
485 manner that is easily accessible to the public the information
486 required under subsections (2) and (3), as applicable.
487 (5) This section does not apply to the refinancing or
488 refunding of debt that does not extend the term or increase the
489 outstanding principal amount of the original debt.
490 218.84 Local government debt fiscal responsibility.—
491 (1) It is the public policy of this state to encourage
492 local governments to exercise prudence in authorizing and
493 issuing debt. Before a local government authorizes debt, it must
494 consider its ability to meet its total debt service requirements
495 in light of other demands on the local government’s fiscal
496 resources. Each local government shall perform a debt
497 affordability analysis as set forth in subsection (2), and the
498 governing board shall consider the analysis before approving the
499 issuance of new tax-supported debt.
500 (2) The debt affordability analysis shall, at a minimum,
501 consist of the calculation of the local government’s actual debt
502 affordability ratio for the 5 fiscal years prior to the year the
503 debt is expected to be issued and a projection of the ratio for
504 at least the first 2 fiscal years in which the new debt is
505 expected to be issued. The analysis shall include a comparison
506 of the debt affordability ratio with and without the new debt
508 (3) The debt affordability ratio for a given fiscal year
509 shall be a ratio:
510 (a) The denominator of which is the total annual revenues
511 available to pay debt service on outstanding tax-supported debt
512 of the local government; and
513 (b) The numerator of which is the total annual debt service
514 for outstanding tax-supported debt of the local government.
515 218.88 Audits.—Audits of financial statements of local
516 governments which are performed by a certified public accountant
517 pursuant to s. 218.39 and submitted to the Auditor General must
518 be accompanied by an affidavit executed by the chair of the
519 governing board of the local government stating that the local
520 government has complied with this part. The affidavit must be
521 filed with the Auditor General, or in the event the local
522 government has not complied with this part, the affidavit shall
523 instead include a description of the noncompliance and
524 corrective action taken by the local government to correct the
525 noncompliance and to prevent such noncompliance in the future.
526 218.89 Local government websites.—If a local government is
527 required under this part to post information on its website, but
528 does not operate an official website, the local government must
529 provide the appropriate county or municipality within which the
530 local government is located the information required to be
531 posted, and each county or municipality shall post the required
532 information on its website.
534 ================= T I T L E A M E N D M E N T ================
535 And the title is amended as follows:
536 Delete line 3
537 and insert:
538 affairs; amending ss. 129.03, 129.06, and 166.241,
539 F.S.; requiring counties and municipalities to
540 maintain certain budget documents on the entities’
541 websites for a specified period; amending s. 11.40,
542 F.S.; expanding the