Florida Senate - 2021                        COMMITTEE AMENDMENT
       Bill No. SB 1624
       
       
       
       
       
       
                                Ì665086BÎ665086                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                   Comm: WD            .                                
                  03/17/2021           .                                
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       The Committee on Community Affairs (Hooper) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Paragraph (j) of subsection (1) of section
    6  11.45, Florida Statutes, is amended to read:
    7         11.45 Definitions; duties; authorities; reports; rules.—
    8         (1) DEFINITIONS.—As used in ss. 11.40-11.51, the term:
    9         (j) “Performance audit” means an audit examination of a
   10  program, activity, or function of a governmental entity.,
   11  Performance audits must be conducted in accordance with
   12  applicable government auditing standards or auditing and
   13  evaluation standards of other appropriate authoritative bodies.
   14  The term includes an assessment examination of issues related
   15  to:
   16         1. Economy, efficiency, or effectiveness of the program;.
   17         2. Structure or design of the program to accomplish its
   18  goals and objectives;.
   19         3. Adequacy of the program to meet the needs identified by
   20  the Legislature or governing body;.
   21         4. Alternative methods of providing program services or
   22  products;.
   23         5. Goals, objectives, and performance measures used by the
   24  agency to monitor and report program accomplishments;.
   25         6. The accuracy or adequacy of public documents, reports,
   26  or requests prepared under the program by state agencies;.
   27         7. Compliance of the program with appropriate policies,
   28  rules, or laws; or .
   29         8. Any other issues related to governmental entities as
   30  directed by the Legislative Auditing Committee.
   31         Section 2. Section 189.0695, Florida Statutes, is created
   32  to read:
   33         189.0695Independent special districts; performance
   34  audits.—
   35         (1)The term “performance audit” has the same meaning as in
   36  s. 11.45(1).
   37         (2)(a)Each independent special district as described in
   38  paragraph (c) must contract with an independent audit
   39  organization, as defined in accordance with applicable
   40  government auditing standards and other professional standards,
   41  to conduct a performance audit of the district and follow the
   42  procurement process outlined in s. 287.057. At a minimum, an
   43  audit organization must have experience conducting performance
   44  audits, must conduct audits according to applicable auditing or
   45  evaluation standards of appropriate authoritative bodies, and
   46  must follow any applicable industry best practices.
   47         (b)The audit organization’s final report of the
   48  performance audit must be filed with the governing board of the
   49  district, the Auditor General, the President of the Senate, and
   50  the Speaker of the House of Representatives no later than 9
   51  months from the beginning of the district’s fiscal year
   52  according to the schedule provided in paragraph (c). However, a
   53  performance audit of a district conducted by the Auditor General
   54  during the same fiscal year in which a performance audit is due
   55  pursuant to paragraph (c) qualifies as that district’s scheduled
   56  performance audit under this section.
   57         (c)1.Beginning October 1, 2021, and every 5 years
   58  thereafter, each independent special fire control district as
   59  defined in s. 191.003, must have a performance audit conducted.
   60         2.Beginning October 1, 2022, and every 5 years thereafter,
   61  each hospital licensed under chapter 395 which is governed by
   62  the governing body of a special district as defined in s.
   63  189.012 or by the board of trustees of a public health trust
   64  created under s. 154.07, must have a performance audit
   65  conducted.
   66         (3)The Office of Program Policy Analysis and Government
   67  Accountability must conduct a performance audit of all
   68  independent special districts within the classifications
   69  described in paragraphs (a) and (b). The performance audit must
   70  compare the services provided by each district examined with
   71  similar services provided by the county and municipal
   72  governments wholly or partially within the boundaries of the
   73  district, expressly stating the similarities and differences
   74  between the services provided by the district and those provided
   75  by the relevant counties and municipalities. The Office of
   76  Program Policy Analysis and Government Accountability shall
   77  submit the final report of the performance audit to the
   78  President of the Senate and the Speaker of the House of
   79  Representatives as follows:
   80         (a)For all independent mosquito control districts as
   81  defined in s. 388.011, no later than September 30, 2023.
   82         (b)For all soil and water conservation districts as
   83  defined in s. 582.01, no later than September 30, 2024.
   84         Section 3. Paragraph (e) of subsection (1) of section
   85  218.32, Florida Statutes, is amended to read:
   86         218.32 Annual financial reports; local governmental
   87  entities.—
   88         (1)(e)1. Each local governmental entity that is not
   89  required to provide for an audit under s. 218.39 must submit the
   90  annual financial report to the department no later than 9 months
   91  after the end of the fiscal year. The department shall consult
   92  with the Auditor General in the development of the format of
   93  annual financial reports submitted pursuant to this paragraph.
   94  The format must include balance sheet information used by the
   95  Auditor General pursuant to s. 11.45(7)(f). The department must
   96  forward the financial information contained within the annual
   97  financial reports to the Auditor General in electronic form.
   98  This paragraph does not apply to housing authorities created
   99  under chapter 421.
  100         2.The annual financial report filed by a dependent special
  101  district or an independent special district shall specify
  102  separately:
  103         a.The total number of district employees.
  104         b.The amounts budgeted by the district for employee
  105  salaries and the amounts budgeted for employee benefits.
  106         c.Each construction project approved by the district to
  107  begin after October 1 of the fiscal year being reported together
  108  with the amount budgeted for such project.
  109         3.The annual financial report of an independent special
  110  district that imposes ad valorem taxes shall include the millage
  111  rate or rates imposed by the district, the total amount of ad
  112  valorem taxes collected by or on behalf of the district, and the
  113  total amount of outstanding bonds issued by the district and the
  114  terms of such bonds.
  115         4.The annual financial report of an independent special
  116  district that imposes non-ad valorem special assessments shall
  117  include the rate or rates of such assessments imposed by the
  118  district, the total amount of special assessments collected by
  119  or on behalf of the district, and the total amount of
  120  outstanding bonds issued by the district and the terms of such
  121  bonds.
  122         Section 4. Paragraph (c) is added to subsection (3) of
  123  section 218.39, Florida Statutes, to read:
  124         218.39 Annual financial audit reports.—
  125         (3)
  126         (c)The financial audit of a dependent special district or
  127  of an independent special district, or the financial audit of a
  128  local governmental entity including the information of a
  129  dependent special district as provided in paragraph (a) of this
  130  subsection, shall separately include and specify the information
  131  required in s. 218.32(1)(e)2.
  132         Section 5. This act shall take effect October 1, 2021.
  133  
  134  ================= T I T L E  A M E N D M E N T ================
  135  And the title is amended as follows:
  136         Delete everything before the enacting clause
  137  and insert:
  138                        A bill to be entitled                      
  139         An act relating to special district accountability;
  140         amending s. 11.45, F.S.; revising the definition of
  141         the term “performance audit”; creating s. 189.0695,
  142         F.S.; defining the term “performance audit”; requiring
  143         certain independent special districts to contract with
  144         an independent audit organization to conduct
  145         performance audits; specifying the frequency of such
  146         audits; requiring the Office of Program Policy
  147         Analysis and Government Accountability to conduct
  148         performance audits of certain classifications of
  149         independent special districts; providing criteria for
  150         contracting for such audits; requiring specified
  151         performance audits to be reported by certain times;
  152         amending s. 218.32, F.S.; requiring additional
  153         information to be reported by special districts in the
  154         annual report; amending s. 218.39, F.S.; conforming
  155         provisions to changes made by the act; providing an
  156         effective date.