Bill Amendment: FL S1372 | 2015 | Regular Session
NOTE: For additional amemendments please see the Bill Drafting List
Bill Title: Government Accountability
Status: 2015-04-28 - Died in Messages [S1372 Detail]
Download: Florida-2015-S1372-Senate_Committee_Amendment_240196.html
Bill Title: Government Accountability
Status: 2015-04-28 - Died in Messages [S1372 Detail]
Download: Florida-2015-S1372-Senate_Committee_Amendment_240196.html
Florida Senate - 2015 COMMITTEE AMENDMENT
Bill No. CS for SB 1372
Ì2401964Î240196
LEGISLATIVE ACTION
Senate . House
.
.
.
.
.
—————————————————————————————————————————————————————————————————
—————————————————————————————————————————————————————————————————
The Committee on Community Affairs (Abruzzo) recommended the
following:
1 Senate Amendment (with title amendment)
2
3 Delete lines 186 - 939
4 and insert:
5 Section 2. Subsection (1), paragraph (j) of subsection (2),
6 paragraph (v) of subsection (3), and paragraph (i) of subsection
7 (7) of section 11.45, Florida Statutes, are amended, and
8 paragraph (y) is added to subsection (3) of that section, to
9 read:
10 11.45 Definitions; duties; authorities; reports; rules.—
11 (1) DEFINITIONS.—As used in ss. 11.40-11.51, the term:
12 (a) “Abuse” means behavior that is deficient or improper
13 when compared with behavior that a prudent person would consider
14 reasonable and necessary operational practice given the facts
15 and circumstances. The term includes the misuse of authority or
16 position for personal gain.
17 (b)(a) “Audit” means a financial audit, operational audit,
18 or performance audit.
19 (c)(b) “County agency” means a board of county
20 commissioners or other legislative and governing body of a
21 county, however styled, including that of a consolidated or
22 metropolitan government, a clerk of the circuit court, a
23 separate or ex officio clerk of the county court, a sheriff, a
24 property appraiser, a tax collector, a supervisor of elections,
25 or any other officer in whom any portion of the fiscal duties of
26 the above are under law separately placed.
27 (d)(c) “Financial audit” means an examination of financial
28 statements in order to express an opinion on the fairness with
29 which they are presented in conformity with generally accepted
30 accounting principles and an examination to determine whether
31 operations are properly conducted in accordance with legal and
32 regulatory requirements. Financial audits must be conducted in
33 accordance with auditing standards generally accepted in the
34 United States and government auditing standards as adopted by
35 the Board of Accountancy. When applicable, the scope of
36 financial audits shall encompass the additional activities
37 necessary to establish compliance with the Single Audit Act
38 Amendments of 1996, 31 U.S.C. ss. 7501-7507, and other
39 applicable federal law.
40 (e) “Fraud” means obtaining something of value through
41 willful misrepresentation, including, but not limited to, the
42 intentional misstatements or omissions of amounts or disclosures
43 in financial statements to deceive users of financial
44 statements, theft of an entity’s assets, bribery, or the use of
45 one’s position for personal enrichment through the deliberate
46 misuse or misapplication of an organization’s resources.
47 (f)(d) “Governmental entity” means a state agency, a county
48 agency, or any other entity, however styled, that independently
49 exercises any type of state or local governmental function.
50 (g)(e) “Local governmental entity” means a county agency,
51 municipality, tourist development council, county tourism
52 promotion agency, or special district as defined in s. 189.012.
53 The term, but does not include any housing authority established
54 under chapter 421.
55 (h)(f) “Management letter” means a statement of the
56 auditor’s comments and recommendations.
57 (i)(g) “Operational audit” means an audit whose purpose is
58 to evaluate management’s performance in establishing and
59 maintaining internal controls, including controls designed to
60 prevent and detect fraud, waste, and abuse, and in administering
61 assigned responsibilities in accordance with applicable laws,
62 administrative rules, contracts, grant agreements, and other
63 guidelines. Operational audits must be conducted in accordance
64 with government auditing standards. Such audits examine internal
65 controls that are designed and placed in operation to promote
66 and encourage the achievement of management’s control objectives
67 in the categories of compliance, economic and efficient
68 operations, reliability of financial records and reports, and
69 safeguarding of assets, and identify weaknesses in those
70 internal controls.
71 (j)(h) “Performance audit” means an examination of a
72 program, activity, or function of a governmental entity,
73 conducted in accordance with applicable government auditing
74 standards or auditing and evaluation standards of other
75 appropriate authoritative bodies. The term includes an
76 examination of issues related to:
77 1. Economy, efficiency, or effectiveness of the program.
78 2. Structure or design of the program to accomplish its
79 goals and objectives.
80 3. Adequacy of the program to meet the needs identified by
81 the Legislature or governing body.
82 4. Alternative methods of providing program services or
83 products.
84 5. Goals, objectives, and performance measures used by the
85 agency to monitor and report program accomplishments.
86 6. The accuracy or adequacy of public documents, reports,
87 or requests prepared under the program by state agencies.
88 7. Compliance of the program with appropriate policies,
89 rules, or laws.
90 8. Any other issues related to governmental entities as
91 directed by the Legislative Auditing Committee.
92 (k)(i) “Political subdivision” means a separate agency or
93 unit of local government created or established by law and
94 includes, but is not limited to, the following and the officers
95 thereof: authority, board, branch, bureau, city, commission,
96 consolidated government, county, department, district,
97 institution, metropolitan government, municipality, office,
98 officer, public corporation, town, or village.
99 (l)(j) “State agency” means a separate agency or unit of
100 state government created or established by law and includes, but
101 is not limited to, the following and the officers thereof:
102 authority, board, branch, bureau, commission, department,
103 division, institution, office, officer, or public corporation,
104 as the case may be, except any such agency or unit within the
105 legislative branch of state government other than the Florida
106 Public Service Commission.
107 (m) “Waste” means the act of using or expending resources
108 unreasonably, carelessly, extravagantly, or for no useful
109 purpose.
110 (2) DUTIES.—The Auditor General shall:
111 (j) Conduct audits of local governmental entities when
112 determined to be necessary by the Auditor General, when directed
113 by the Legislative Auditing Committee, or when otherwise
114 required by law. No later than 18 months after the release of
115 the audit report, the Auditor General shall perform such
116 appropriate followup procedures as he or she deems necessary to
117 determine the audited entity’s progress in addressing the
118 findings and recommendations contained within the Auditor
119 General’s previous report. The Auditor General shall notify each
120 member of the audited entity’s governing body and the
121 Legislative Auditing Committee of the results of his or her
122 determination. For purposes of this paragraph, local
123 governmental entities do not include water management districts.
124
125 The Auditor General shall perform his or her duties
126 independently but under the general policies established by the
127 Legislative Auditing Committee. This subsection does not limit
128 the Auditor General’s discretionary authority to conduct other
129 audits or engagements of governmental entities as authorized in
130 subsection (3).
131 (3) AUTHORITY FOR AUDITS AND OTHER ENGAGEMENTS.—The Auditor
132 General may, pursuant to his or her own authority, or at the
133 direction of the Legislative Auditing Committee, conduct audits
134 or other engagements as determined appropriate by the Auditor
135 General of:
136 (v) The Florida Virtual School pursuant to s. 1002.37.
137 (y) Tourist development councils and county tourism
138 promotion agencies.
139 (7) AUDITOR GENERAL REPORTING REQUIREMENTS.—
140 (i) The Auditor General shall annually transmit by July 15,
141 to the President of the Senate, the Speaker of the House of
142 Representatives, and the Department of Financial Services, a
143 list of all school districts, charter schools, charter technical
144 career centers, Florida College System institutions, state
145 universities, and local governmental entities water management
146 districts that have failed to comply with the transparency
147 requirements as identified in the audit reports reviewed
148 pursuant to paragraph (b) and those conducted pursuant to
149 subsection (2).
150 Section 3. Paragraph (d) of subsection (2) of section
151 28.35, Florida Statutes, is amended to read:
152 28.35 Florida Clerks of Court Operations Corporation.—
153 (2) The duties of the corporation shall include the
154 following:
155 (d) Developing and certifying a uniform system of workload
156 measures and applicable workload standards for court-related
157 functions as developed by the corporation and clerk workload
158 performance in meeting the workload performance standards. These
159 workload measures and workload performance standards shall be
160 designed to facilitate an objective determination of the
161 performance of each clerk in accordance with minimum standards
162 for fiscal management, operational efficiency, and effective
163 collection of fines, fees, service charges, and court costs. The
164 corporation shall develop the workload measures and workload
165 performance standards in consultation with the Legislature. When
166 the corporation finds a clerk has not met the workload
167 performance standards, the corporation shall identify the nature
168 of each deficiency and any corrective action recommended and
169 taken by the affected clerk of the court. For quarterly periods
170 ending on the last day of March, June, September, and December
171 of each year, the corporation shall notify the Legislature of
172 any clerk not meeting workload performance standards and provide
173 a copy of any corrective action plans. Such notifications shall
174 be submitted no later than 45 days after the end of the
175 preceding quarterly period. As used in this subsection, the
176 term:
177 1. “Workload measures” means the measurement of the
178 activities and frequency of the work required for the clerk to
179 adequately perform the court-related duties of the office as
180 defined by the membership of the Florida Clerks of Court
181 Operations Corporation.
182 2. “Workload performance standards” means the standards
183 developed to measure the timeliness and effectiveness of the
184 activities that are accomplished by the clerk in the performance
185 of the court-related duties of the office as defined by the
186 membership of the Florida Clerks of Court Operations
187 Corporation.
188 Section 4. Present subsections (6) and (7) of section
189 43.16, Florida Statutes, are redesignated as subsections (7) and
190 (8), respectively, and a new subsection (6) is added to that
191 section, to read:
192 43.16 Justice Administrative Commission; membership, powers
193 and duties.—
194 (6) The commission, each state attorney, each public
195 defender, the criminal conflict and civil regional counsel, the
196 capital collateral regional counsel, and the Guardian Ad Litem
197 Program shall establish and maintain internal controls designed
198 to:
199 (a) Prevent and detect fraud, waste, and abuse.
200 (b) Promote and encourage compliance with applicable laws,
201 rules, contracts, grant agreements, and best practices.
202 (c) Support economical and efficient operations.
203 (d) Ensure reliability of financial records and reports.
204 (e) Safeguard assets.
205 Section 5. Subsection (1) of section 112.31455, Florida
206 Statutes, is amended to read:
207 112.31455 Collection methods for unpaid automatic fines for
208 failure to timely file disclosure of financial interests.—
209 (1) Before referring any unpaid fine accrued pursuant to s.
210 112.3144(5) or s. 112.3145(7) s. 112.3145(6) to the Department
211 of Financial Services, the commission shall attempt to determine
212 whether the individual owing such a fine is a current public
213 officer or current public employee. If so, the commission may
214 notify the Chief Financial Officer or the governing body of the
215 appropriate county, municipality, school district, or special
216 district of the total amount of any fine owed to the commission
217 by such individual.
218 (a) After receipt and verification of the notice from the
219 commission, the Chief Financial Officer or the governing body of
220 the county, municipality, school district, or special district
221 shall begin withholding the lesser of 10 percent or the maximum
222 amount allowed under federal law from any salary-related
223 payment. The withheld payments shall be remitted to the
224 commission until the fine is satisfied.
225 (b) The Chief Financial Officer or the governing body of
226 the county, municipality, or special district may retain an
227 amount of each withheld payment, as provided in s. 77.0305, to
228 cover the administrative costs incurred under this section.
229 Section 6. Section 112.31456, Florida Statutes, is created
230 to read:
231 112.31456 Garnishment of wages for unpaid automatic fines
232 for failure to timely file disclosure of financial interests.—
233 (1) Before referring any unpaid fine accrued pursuant to s.
234 112.3144(5) or s. 112.3145(7) to the Department of Financial
235 Services, the commission shall attempt to determine whether the
236 individual owing such a fine is a current public officer or
237 current public employee. If the commission determines that an
238 individual who is the subject of an unpaid fine accrued pursuant
239 to s. 112.3144(5) or s. 112.3145(7) is no longer a public
240 officer or public employee or if the commission cannot determine
241 whether the individual is a current public officer or current
242 public employee, the commission may, 6 months after the order
243 becomes final, seek garnishment of any wages to satisfy the
244 amount of the fine, or any unpaid portion thereof, pursuant to
245 chapter 77. Upon recording the order imposing the fine with the
246 clerk of the circuit court, the order shall be deemed a judgment
247 for purposes of garnishment pursuant to chapter 77.
248 (2) The commission may refer unpaid fines to the
249 appropriate collection agency, as directed by the Chief
250 Financial Officer, to use any collection methods provided by
251 law. Except as expressly limited by this section, any other
252 collection method authorized by law is allowed.
253 (3) Action may be taken to collect any unpaid fine imposed
254 by ss. 112.3144 and 112.3145 within 20 years after the date the
255 final order is rendered.
256 Section 7. Section 112.3261, Florida Statutes, is amended
257 to read:
258 112.3261 Lobbying before governmental entities water
259 management districts; registration and reporting.—
260 (1) As used in this section, the term:
261 (a) “Governmental entity” or “entity” “District” means a
262 water management district created in s. 373.069 and operating
263 under the authority of chapter 373, a hospital district, a
264 children’s services district, an expressway authority as the
265 term “authority” as defined in s. 348.0002, the term “port
266 authority” as defined in s. 315.02, or an independent special
267 district with annual revenues of more than $5 million which
268 exercises ad valorem taxing authority.
269 (b) “Lobbies” means seeking, on behalf of another person,
270 to influence a governmental entity district with respect to a
271 decision of the entity district in an area of policy or
272 procurement or an attempt to obtain the goodwill of an a
273 district official or employee of a governmental entity. The term
274 “lobbies” shall be interpreted and applied consistently with the
275 rules of the commission implementing s. 112.3215.
276 (c) “Lobbyist” has the same meaning as provided in s.
277 112.3215.
278 (d) “Principal” has the same meaning as provided in s.
279 112.3215.
280 (2) A person may not lobby a governmental entity district
281 until such person has registered as a lobbyist with that entity
282 district. Such registration shall be due upon initially being
283 retained to lobby and is renewable on a calendar-year basis
284 thereafter. Upon registration, the person shall provide a
285 statement signed by the principal or principal’s representative
286 stating that the registrant is authorized to represent the
287 principal. The principal shall also identify and designate its
288 main business on the statement authorizing that lobbyist
289 pursuant to a classification system approved by the governmental
290 entity district. Any changes to the information required by this
291 section must be disclosed within 15 days by filing a new
292 registration form. The registration form shall require each
293 lobbyist to disclose, under oath, the following:
294 (a) The lobbyist’s name and business address.
295 (b) The name and business address of each principal
296 represented.
297 (c) The existence of any direct or indirect business
298 association, partnership, or financial relationship with an
299 official any officer or employee of a governmental entity
300 district with which he or she lobbies or intends to lobby.
301 (d) A governmental entity shall create a lobbyist
302 registration form modeled after the In lieu of creating its own
303 lobbyist registration forms, a district may accept a completed
304 legislative branch or executive branch lobbyist registration
305 form, which must be returned to the governmental entity.
306 (3) A governmental entity district shall make lobbyist
307 registrations available to the public. If a governmental entity
308 district maintains a website, a database of currently registered
309 lobbyists and principals must be available on the entity’s
310 district’s website.
311 (4) A lobbyist shall promptly send a written statement to
312 the governmental entity district canceling the registration for
313 a principal upon termination of the lobbyist’s representation of
314 that principal. A governmental entity district may remove the
315 name of a lobbyist from the list of registered lobbyists if the
316 principal notifies the entity district that a person is no
317 longer authorized to represent that principal.
318 (5) A governmental entity district may establish an annual
319 lobbyist registration fee, not to exceed $40, for each principal
320 represented. The governmental entity district may use
321 registration fees only to administer this section.
322 (6) A governmental entity district shall be diligent to
323 ascertain whether persons required to register pursuant to this
324 section have complied. A governmental entity district may not
325 knowingly authorize a person who is not registered pursuant to
326 this section to lobby the entity district.
327 (7) Upon receipt of a sworn complaint alleging that a
328 lobbyist or principal has failed to register with a governmental
329 entity district or has knowingly submitted false information in
330 a report or registration required under this section, the
331 commission shall investigate a lobbyist or principal pursuant to
332 the procedures established under s. 112.324. The commission
333 shall provide the Governor with a report of its findings and
334 recommendations in any investigation conducted pursuant to this
335 subsection. The Governor is authorized to enforce the
336 commission’s findings and recommendations.
337 (8) A governmental entity Water management districts may
338 adopt rules to establish procedures to govern the registration
339 of lobbyists, including the adoption of forms and the
340 establishment of a lobbyist registration fee.
341 Section 8. Paragraph (c) of subsection (3) of section
342 129.03, Florida Statutes, is amended to read:
343 129.03 Preparation and adoption of budget.—
344 (3) The county budget officer, after tentatively
345 ascertaining the proposed fiscal policies of the board for the
346 next fiscal year, shall prepare and present to the board a
347 tentative budget for the next fiscal year for each of the funds
348 provided in this chapter, including all estimated receipts,
349 taxes to be levied, and balances expected to be brought forward
350 and all estimated expenditures, reserves, and balances to be
351 carried over at the end of the year.
352 (c) The board shall hold public hearings to adopt tentative
353 and final budgets pursuant to s. 200.065. The hearings shall be
354 primarily for the purpose of hearing requests and complaints
355 from the public regarding the budgets and the proposed tax
356 levies and for explaining the budget and any proposed or adopted
357 amendments. The tentative budget must be posted on the county’s
358 official website at least 2 days before the public hearing to
359 consider such budget and must remain on the website for at least
360 45 days. The final budget must be posted on the website within
361 30 days after adoption and must remain on the website for at
362 least 2 years. The tentative budgets, adopted tentative budgets,
363 and final budgets shall be filed in the office of the county
364 auditor as a public record. Sufficient reference in words and
365 figures to identify the particular transactions shall be made in
366 the minutes of the board to record its actions with reference to
367 the budgets.
368 Section 9. Paragraph (f) of subsection (2) of section
369 129.06, Florida Statutes, is amended to read:
370 129.06 Execution and amendment of budget.—
371 (2) The board at any time within a fiscal year may amend a
372 budget for that year, and may within the first 60 days of a
373 fiscal year amend the budget for the prior fiscal year, as
374 follows:
375 (f) Unless otherwise prohibited by law, if an amendment to
376 a budget is required for a purpose not specifically authorized
377 in paragraphs (a)-(e), the amendment may be authorized by
378 resolution or ordinance of the board of county commissioners
379 adopted following a public hearing.
380 1. The public hearing must be advertised at least 2 days,
381 but not more than 5 days, before the date of the hearing. The
382 advertisement must appear in a newspaper of paid general
383 circulation and must identify the name of the taxing authority,
384 the date, place, and time of the hearing, and the purpose of the
385 hearing. The advertisement must also identify each budgetary
386 fund to be amended, the source of the funds, the use of the
387 funds, and the total amount of each fund’s appropriations.
388 2. If the board amends the budget pursuant to this
389 paragraph, the adopted amendment must be posted on the county’s
390 official website within 5 days after adoption and must remain on
391 the website for at least 2 years.
392 Section 10. Subsections (3) and (5) of section 166.241,
393 Florida Statutes, are amended to read:
394 166.241 Fiscal years, budgets, and budget amendments.—
395 (3) The tentative budget must be posted on the
396 municipality’s official website at least 2 days before the
397 budget hearing, held pursuant to s. 200.065 or other law, to
398 consider such budget, and must remain on the website for at
399 least 45 days. The final adopted budget must be posted on the
400 municipality’s official website within 30 days after adoption
401 and must remain on the website for at least 2 years. If the
402 municipality does not operate an official website, the
403 municipality must, within a reasonable period of time as
404 established by the county or counties in which the municipality
405 is located, transmit the tentative budget and final budget to
406 the manager or administrator of such county or counties who
407 shall post the budgets on the county’s website.
408 (5) If the governing body of a municipality amends the
409 budget pursuant to paragraph (4)(c), the adopted amendment must
410 be posted on the official website of the municipality within 5
411 days after adoption and must remain on the website for at least
412 2 years. If the municipality does not operate an official
413 website, the municipality must, within a reasonable period of
414 time as established by the county or counties in which the
415 municipality is located, transmit the adopted amendment to the
416 manager or administrator of such county or counties who shall
417 post the adopted amendment on the county’s website.
418 Section 11. Subsections (4) and (7) of section 189.016,
419 Florida Statutes, are amended to read:
420 189.016 Reports; budgets; audits.—
421 (4) The tentative budget must be posted on the special
422 district’s official website at least 2 days before the budget
423 hearing, held pursuant to s. 200.065 or other law, to consider
424 such budget, and must remain on the website for at least 45
425 days. The final adopted budget must be posted on the special
426 district’s official website within 30 days after adoption and
427 must remain on the website for at least 2 years. If the special
428 district does not operate an official website, the special
429 district must, within a reasonable period of time as established
430 by the local general-purpose government or governments in which
431 the special district is located or the local governing authority
432 to which the district is dependent, transmit the tentative
433 budget or final budget to the manager or administrator of the
434 local general-purpose government or the local governing
435 authority. The manager or administrator shall post the tentative
436 budget or final budget on the website of the local general
437 purpose government or governing authority. This subsection and
438 subsection (3) do not apply to water management districts as
439 defined in s. 373.019.
440 (7) If the governing body of a special district amends the
441 budget pursuant to paragraph (6)(c), the adopted amendment must
442 be posted on the official website of the special district within
443 5 days after adoption and must remain on the website for at
444 least 2 years. If the special district does not operate an
445 official website, the special district must, within a reasonable
446 period of time as established by the local general-purpose
447 government or governments in which the special district is
448 located or the local governing authority to which the district
449 is dependent, transmit the adopted amendment to the manager or
450 administrator of the local general-purpose government or
451 governing authority. The manager or administrator shall post the
452 adopted amendment on the website of the local general-purpose
453 government or governing authority.
454 Section 12. Present subsections (1) through (5) of section
455 215.425, Florida Statutes, are redesignated as subsections (2)
456 through (6), respectively, present subsection (2) and paragraph
457 (a) of subsection (4) of that section are amended, and a new
458 subsection (1) and subsections (7) through (12) are added to
459 that section, to read:
460 215.425 Extra compensation claims prohibited; bonuses;
461 severance pay.—
462 (1) As used in this section, the term “public funds” means
463 any taxes, tuition, grants, fines, fees, or other charges or any
464 other type of revenue collected by the state or any county,
465 municipality, special district, school district, Florida College
466 System institution, state university, or other separate unit of
467 government created pursuant to law, including any office,
468 department, agency, division, subdivision, political
469 subdivision, board, bureau, commission, authority, or
470 institution of such entities.
471 (3)(2) This section does not apply to:
472 (a) a bonus or severance pay that is paid from sources
473 other than public funds wholly from nontax revenues and
474 nonstate-appropriated funds, the payment and receipt of which
475 does not otherwise violate part III of chapter 112, and which is
476 paid to an officer, agent, employee, or contractor of a public
477 hospital that is operated by a county or a special district; or
478 (b) a clothing and maintenance allowance given to
479 plainclothes deputies pursuant to s. 30.49.
480 (5)(a)(4)(a) On or after July 1, 2011, A unit of government
481 that enters into a contract or employment agreement, or renewal
482 or renegotiation of an existing contract or employment
483 agreement, that contains a provision for severance pay with an
484 officer, agent, employee, or contractor must include the
485 following provisions in the contract:
486 1. A requirement that severance pay paid from public funds
487 provided may not exceed an amount greater than 20 weeks of
488 compensation.
489 2. A prohibition of provision of severance pay paid from
490 public funds when the officer, agent, employee, or contractor
491 has been fired for misconduct, as defined in s. 443.036(29), by
492 the unit of government.
493 (7) Upon discovery or notification that a unit of
494 government has provided prohibited compensation to any officer,
495 agent, employee, or contractor in violation of this section,
496 such unit of government shall investigate and take all necessary
497 action to recover the prohibited compensation.
498 (a) If the violation was unintentional, the unit of
499 government shall recover the prohibited compensation from the
500 individual receiving the prohibited compensation through normal
501 recovery methods for overpayments.
502 (b) If the violation was willful, the unit of government
503 shall recover the prohibited compensation from either the
504 individual receiving the prohibited compensation or the
505 individual or individuals responsible for approving the
506 prohibited compensation. Each individual determined to have
507 willfully violated this section is jointly and severally liable
508 for repayment of the prohibited compensation.
509 (8) A person who willfully violates this section commits a
510 misdemeanor of the first degree, punishable as provided in s.
511 775.082 or s. 775.083.
512 (9) An officer who exercises the powers and duties of a
513 state or county officer and willfully violates this section is
514 subject to the Governor’s power under s. 7(a), Art. IV of the
515 State Constitution. An officer who exercises powers and duties
516 other than that of a state or county officer and willfully
517 violates this section is subject to the suspension and removal
518 procedures under s. 112.51.
519 (10)(a) A person who reports a violation of this section is
520 eligible for a reward of at least $500, or the lesser of 10
521 percent of the funds recovered or $10,000 per incident of a
522 prohibited compensation payment recovered by the unit of
523 government, depending upon the extent to which the person
524 substantially contributed to the discovery, notification, and
525 recovery of such prohibited payment.
526 (b) In the event that the recovery of the prohibited
527 compensation is based primarily on disclosures of specific
528 information, other than information provided by such person,
529 relating to allegations or transactions in a criminal, civil, or
530 administrative hearing; a legislative, administrative, inspector
531 general, or other government report; auditor general report,
532 hearing, audit, or investigation; or from the news media, such
533 person is not eligible for a reward, or for an award of a
534 portion of the proceeds or payment of attorney fees and costs
535 pursuant to s. 68.085.
536 (c) If it is determined that the person who reported a
537 violation of this section was involved in the authorization,
538 approval, or receipt of the prohibited compensation or is
539 convicted of criminal conduct arising from his or her role in
540 the authorization, approval, or receipt of the prohibited
541 compensation, such person is not eligible for a reward, or for
542 an award of a portion of the proceeds or payment of attorney
543 fees and costs pursuant to s. 68.085.
544 (11) An employee who is discharged, demoted, suspended,
545 threatened, harassed, or in any manner discriminated against in
546 the terms and conditions of employment by his or her employer
547 because of lawful acts done by the employee on behalf of the
548 employee or others in furtherance of an action under this
549 section, including investigation for initiation of, testimony
550 for, or assistance in an action filed or to be filed under this
551 section, has a cause of action under s. 112.3187.
552 (12) If the unit of government fails to recover prohibited
553 compensation for a willful violation of this section upon
554 discovery and notification of such prohibited payment within 90
555 days, a cause of action may be brought to:
556 (a) Recover state funds in accordance with ss. 68.082 and
557 68.083.
558 (b) Recover other funds by the Department of Legal Affairs
559 using the procedures set forth in ss. 68.082 and 68.083, except
560 that venue shall lie in the circuit court of the county in which
561 the unit of government is located.
562 (c) Recover other funds by a person using the procedures
563 set forth in ss. 68.082 and 68.083, except that venue shall lie
564 in the circuit court of the county in which the unit of
565 government is located.
566 Section 13. Section 215.86, Florida Statutes, is amended to
567 read:
568 215.86 Management systems and controls.—Each state agency
569 and the judicial branch as defined in s. 216.011 shall establish
570 and maintain management systems and internal controls designed
571 to:
572 (1) Prevent and detect fraud, waste, and abuse. that
573 (2) Promote and encourage compliance with applicable laws,
574 rules, contracts, grant agreements, and best practices.;
575 (3) Support economical and economic, efficient, and
576 effective operations.;
577 (4) Ensure reliability of financial records and reports.;
578 (5) Safeguard and safeguarding of assets. Accounting
579 systems and procedures shall be designed to fulfill the
580 requirements of generally accepted accounting principles.
581 Section 14. Paragraph (a) of subsection (2) of section
582 215.97, Florida Statutes, is amended to read:
583 215.97 Florida Single Audit Act.—
584 (2) Definitions; as used in this section, the term:
585 (a) “Audit threshold” means the threshold amount used to
586 determine when a state single audit or project-specific audit of
587 a nonstate entity shall be conducted in accordance with this
588 section. Each nonstate entity that expends a total amount of
589 state financial assistance equal to or in excess of $750,000
590 $500,000 in any fiscal year of such nonstate entity shall be
591 required to have a state single audit, or a project-specific
592 audit, for such fiscal year in accordance with the requirements
593 of this section. Periodically, Every 2 years the Auditor
594 General, after consulting with the Executive Office of the
595 Governor, the Department of Financial Services, and all state
596 awarding agencies, shall review the threshold amount for
597 requiring audits under this section and, if appropriate, may
598 recommend to the Legislature a statutory change to revise the
599 threshold amount in the annual report submitted pursuant to s.
600 11.45(7)(h) may adjust such threshold amount consistent with the
601 purposes of this section.
602 Section 15. Subsection (11) of section 215.985, Florida
603 Statutes, is amended to read:
604 215.985 Transparency in government spending.—
605 (11) Each water management district shall provide a monthly
606 financial statement in the form and manner prescribed by the
607 Department of Financial Services to the district’s its governing
608 board and make such monthly financial statement available for
609 public access on its website.
610 Section 16. Paragraph (d) of subsection (1) and subsection
611 (2) of section 218.32, Florida Statutes, are amended to read:
612 218.32 Annual financial reports; local governmental
613 entities.—
614 (1)
615 (d) Each local governmental entity that is required to
616 provide for an audit under s. 218.39(1) must submit a copy of
617 the audit report and annual financial report to the department
618 within 45 days after the completion of the audit report but no
619 later than 9 months after the end of the fiscal year. An
620 independent certified public accountant completing an audit of a
621 local governmental entity pursuant to s. 218.39 shall report, as
622 part of the audit, as to whether the entity’s annual financial
623 report is in agreement with the audited financial statements.
624 The accountant’s audit report must be supported by the same
625 level of detail as required for the annual financial report. If
626 the accountant’s audit report is not in agreement with the
627 annual financial report, the accountant shall specify and
628 explain the significant differences that exist between the
629 annual financial report and the audit report.
630 (2) The department shall annually by December 1 file a
631 verified report with the Governor, the Legislature, the Auditor
632 General, and the Special District Accountability Program of the
633 Department of Economic Opportunity showing the revenues, both
634 locally derived and derived from intergovernmental transfers,
635 and the expenditures of each local governmental entity, regional
636 planning council, local government finance commission, and
637 municipal power corporation that is required to submit an annual
638 financial report. In preparing the verified report, the
639 department may request additional information from the local
640 governmental entity. The information requested must be provided
641 to the department within 45 days of the request. If the local
642 governmental entity does not comply with the request, the
643 department shall notify the Legislative Auditing Committee,
644 which may take action pursuant to s. 11.40(2). The report must
645 include, but is not limited to:
646 (a) The total revenues and expenditures of each local
647 governmental entity that is a component unit included in the
648 annual financial report of the reporting entity.
649 (b) The amount of outstanding long-term debt by each local
650 governmental entity. For purposes of this paragraph, the term
651 “long-term debt” means any agreement or series of agreements to
652 pay money, which, at inception, contemplate terms of payment
653 exceeding 1 year in duration.
654 Section 17. Present subsection (3) of section 218.33,
655 Florida Statutes, is redesignated as subsection (4), and a new
656 subsection (3) is added to that section, to read:
657 218.33 Local governmental entities; establishment of
658 uniform fiscal years and accounting practices and procedures.—
659 (3) Each local governmental entity shall establish and
660 maintain internal controls designed to:
661 (a) Prevent and detect fraud, waste, and abuse.
662 (b) Promote and encourage compliance with applicable laws,
663 rules, contracts, grant agreements, and best practices.
664 (c) Support economical and efficient operations.
665 (d) Ensure reliability of financial records and reports.
666 (e) Safeguard assets.
667 Section 18. Present subsections (8) through (12) of section
668 218.39, Florida Statutes, are redesignated as subsections (9)
669 through (13), respectively, and a new subsection (8) is added to
670 that section, to read:
671 218.39 Annual financial audit reports.—
672 (8) If the audit report includes a recommendation that was
673 previously included in the preceding financial audit report, the
674 governing body of the audited entity, within 60 days after the
675 delivery of the audit report to the governing body and during a
676 regularly scheduled public meeting, shall indicate its intent
677 regarding corrective action, the corrective action to be taken,
678 and when the corrective action will occur. If the governing body
679 does not intend to take corrective action, it shall explain why
680 such action will not be taken at the regularly scheduled public
681 meeting.
682 Section 19. Subsection (2) and paragraph (c) of subsection
683 (7) of section 218.391, Florida Statutes, are amended, and a new
684 subsection (9) is added to that section, to read:
685 218.391 Auditor selection procedures.—
686 (2) The governing body of a charter county, municipality,
687 special district, district school board, charter school, or
688 charter technical career center shall establish an audit
689 committee.
690 (a) For a county, the Each noncharter county shall
691 establish an audit committee that, at a minimum, shall consist
692 of each of the county officers elected pursuant to the county
693 charter or s. 1(d), Art. VIII of the State Constitution, or a
694 designee, and one member of the board of county commissioners or
695 its designee.
696 (b) For a municipality, special district, district school
697 board, charter school, or charter technical career center, the
698 audit committee shall consist of at least three members. One
699 member of the audit committee must be a member of the governing
700 body of an entity specified in this paragraph who shall also
701 serve as the chair of the committee.
702 (c) A member of the audit committee may not be an employee,
703 chief executive officer, or chief financial officer of the
704 county, municipality, special district, district school board,
705 charter school, or charter technical career center.
706 (d) The primary purpose of the audit committee is to assist
707 the governing body in selecting an auditor to conduct the annual
708 financial audit required in s. 218.39; however, the audit
709 committee may serve other audit oversight purposes as determined
710 by the entity’s governing body. The public may shall not be
711 excluded from the proceedings under this section.
712 (7) Every procurement of audit services shall be evidenced
713 by a written contract embodying all provisions and conditions of
714 the procurement of such services. For purposes of this section,
715 an engagement letter signed and executed by both parties shall
716 constitute a written contract. The written contract shall, at a
717 minimum, include the following:
718 (c) A provision specifying the contract period, including
719 renewals, and conditions under which the contract may be
720 terminated or renewed.
721
722 ================= T I T L E A M E N D M E N T ================
723 And the title is amended as follows:
724 Delete lines 26 - 85
725 and insert:
726 controls; amending s. 112.31455, F.S.; correcting a
727 cross-reference; revising provisions governing
728 collection methods for unpaid automatic fines for
729 failure to timely file disclosure of financial
730 interests to include school districts; creating s.
731 112.31456, F.S.; authorizing the Commission on Ethics
732 to seek wage garnishment of certain individuals to
733 satisfy unpaid fines; authorizing the commission to
734 refer unpaid fines to a collection agency;
735 establishing a statute of limitations with respect to
736 the collection of an unpaid fine; amending s.
737 112.3261, F.S.; revising terms to conform to changes
738 made by the act; expanding the types of governmental
739 entities that are subject to lobbyist registration
740 requirements; requiring a governmental entity to
741 create a lobbyist registration form; amending ss.
742 129.03, 129.06, 166.241, and 189.016, F.S.; requiring
743 counties, municipalities, and special districts to
744 maintain certain budget documents on the entities’
745 websites for a specified period; amending s. 215.425,
746 F.S.; defining the term “public funds”; requiring a
747 unit of government to investigate and take necessary
748 action to recover prohibited compensation; specifying
749 methods of recovery and liability for unintentional
750 and willful violations; providing a penalty;
751 specifying applicability of procedures regarding
752 suspension and removal of an officer who commits a
753 willful violation; establishing eligibility criteria
754 and amounts for rewards; specifying circumstances
755 under which an employee has a cause of action under
756 the Whistle-blower’s Act; establishing causes of
757 action if a unit of government fails to recover
758 prohibited compensation within a certain timeframe;
759 amending s. 215.86, F.S.; revising management systems
760 and controls to be employed by each state agency and
761 the judicial branch; amending s. 215.97, F.S.;
762 revising the definition of the term “audit threshold”;
763 amending s. 215.985, F.S.; revising the requirements
764 for a monthly financial statement provided by a water
765 management district; amending s. 218.32, F.S.;
766 revising the requirements of the annual financial
767 audit report of a local governmental entity;
768 authorizing the Department of Financial Services to
769 request additional information from a local
770 governmental entity; requiring a local governmental
771 entity to respond to such requests within a specified
772 timeframe; requiring the department to notify the
773 Legislative Auditing Committee of noncompliance;
774 amending s. 218.33, F.S.; requiring local governmental
775 entities to establish and maintain internal controls;
776 amending s. 218.39, F.S.; requiring an audited entity
777 to respond to audit recommendations under specified
778 circumstances; amending s. 218.391, F.S.; revising the
779 composition of an audit committee; prohibiting an
780 audit committee member from being an employee, chief
781 executive officer, or chief financial officer of the
782 respective governmental entity;
