Bill Text: FL H7195 | 2010 | Regular Session | Introduced
Bill Title: Local Government Accountability
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2010-04-30 - Died, reference deferred, companion bill(s) passed, see CS/HB 5101 (Ch. 2010-154) [H7195 Detail]
Download: Florida-2010-H7195-Introduced.html
HB 7195 |
1 | |
2 | An act relating to local government accountability; |
3 | amending s. 11.40, F.S., relating to the Legislative |
4 | Auditing Committee; clarifying when the Department of |
5 | Community Affairs may institute procedures for declaring |
6 | that a special district is inactive; amending s. 30.49, |
7 | F.S.; specifying the level of detail required for each |
8 | fund in the sheriff's proposed budget; revising the |
9 | categories for expenditures; amending s. 112.63, F.S., |
10 | relating to the review of the actuarial reports and |
11 | statements of retirement plans of governmental entities by |
12 | the Department of Management Services; providing that the |
13 | failure of a special district to make appropriate |
14 | adjustments or provide additional information authorizes |
15 | the department to seek a writ of certiorari; amending s. |
16 | 129.01, F.S.; revising provisions relating to the |
17 | preparation of county budgets; specifying the level of |
18 | detail required for each fund in the budget; amending s. |
19 | 129.02, F.S.; revising provisions relating to the |
20 | preparation of special district budgets; specifying the |
21 | level of detail required for each fund in the budget; |
22 | amending s. 129.021, F.S.; conforming cross-references; |
23 | amending s. 129.03, F.S.; deleting a time restriction on |
24 | preparing and presenting a tentative county budget; |
25 | requiring tentative county budgets to be posted on the |
26 | county's website; amending s. 129.06, F.S.; revising |
27 | provisions relating to the execution and amendment of |
28 | county budgets; requiring revised budgets to be posted on |
29 | the county's website; amending s. 129.07, F.S.; revising |
30 | provisions relating to the prohibition against exceeding |
31 | the county budget; amending s. 129.201, F.S.; conforming |
32 | and revising provisions relating to the budget of the |
33 | supervisor of elections; specifying the level of detail |
34 | required for each fund in the proposed budget; revising |
35 | expenditure categories; amending s. 166.241, F.S.; |
36 | revising provisions relating to the preparation or |
37 | amendment of municipal budgets; specifying the level of |
38 | detail for each fund in the budget; requiring such budgets |
39 | and amendment to such budgets to be posted on the website |
40 | of the municipality or related county; amending s. |
41 | 189.4044, F.S.; adding failure to file a registered office |
42 | or agent with the department for 1 or more years as a |
43 | criteria for declaring a special district inactive; |
44 | amending s. 189.412, F.S.; adding the Legislative Auditing |
45 | Committee to the list of entities that obtain special |
46 | district noncompliance status reports; amending s. |
47 | 189.418, F.S.; revising provisions relating to the |
48 | preparation or amendment of special district budgets; |
49 | specifying the level of detail for each fund in the |
50 | budget; requiring such budgets to be posted on the website |
51 | of the special district or related local general-purpose |
52 | government or governing authority; requiring special |
53 | districts to comply with certain reporting requirements; |
54 | authorizing a local governing authority to request certain |
55 | financial information from special districts located |
56 | solely within the boundaries of the authority; requiring |
57 | special districts to cooperate with such requests; |
58 | amending s. 189.419, F.S.; revising procedures relating to |
59 | a special district's failure to file certain reports or |
60 | information; amending s. 189.421, F.S.; revising |
61 | procedures relating to the failure of a special district |
62 | to disclose financial reports; authorizing the Department |
63 | of Community Affairs to seek a writ of certiorari; |
64 | amending s. 195.087, F.S.; requiring the final approved |
65 | budget of the property appraiser and tax collector to be |
66 | posted on the county's website; amending s. 218.32, F.S.; |
67 | revising the schedule for submitting a local governmental |
68 | entity's audit and annual financial reports to the |
69 | Department of Financial Services; requiring the department |
70 | to notify the Special District Information Program if it |
71 | does not receive a financial report from a local |
72 | government entity; requiring a local governmental entity |
73 | to provide a link to the entity's financial report on the |
74 | department's website; amending s. 218.35, F.S.; requiring |
75 | the budget for certain county-related duties to be |
76 | itemized in accordance with the uniform accounting system |
77 | of the Department of Financial Services; specifying the |
78 | level of detail for each fund in the clerk of the court's |
79 | budget; requiring the court clerk's approved budget to be |
80 | posted on the county's website; amending s. 218.39, F.S.; |
81 | revising the timeframe for completing a local governmental |
82 | entity's annual financial audit; requiring that an auditor |
83 | prepare an audit report; requiring that such report be |
84 | filed with the Auditor General within a specified time; |
85 | requiring that the Auditor General notify the Legislative |
86 | Auditing Committee of any audit report indicating that an |
87 | audited entity has failed to take corrective action; |
88 | requiring that the chair of a local governmental entity |
89 | appear before the committee under certain circumstances; |
90 | amending s. 218.503, F.S.; revising provisions relating to |
91 | oversight by the Governor when an entity's financial |
92 | statements show it cannot cover a deficit of funds; |
93 | amending s. 373.536, F.S.; requiring that water management |
94 | district budgets be posted on the district website; |
95 | amending s. 1011.03, F.S.; requiring the summary of the |
96 | tentative budget, the tentative budget, and the budget of |
97 | a district school board to be posted on the website of the |
98 | district or related county; amending s. 1011.051, F.S.; |
99 | revising provisions relating to the guidelines for |
100 | district school boards to maintain an ending fund balance |
101 | for the general fund; amending s. 1011.64, F.S.; revising |
102 | obsolete accounting terminology; providing an effective |
103 | date. |
104 | |
105 | Be It Enacted by the Legislature of the State of Florida: |
106 | |
107 | Section 1. Paragraph (b) of subsection (5) of section |
108 | 11.40, Florida Statutes, is amended to read: |
109 | 11.40 Legislative Auditing Committee.- |
110 | (5) Following notification by the Auditor General, the |
111 | Department of Financial Services, or the Division of Bond |
112 | Finance of the State Board of Administration of the failure of a |
113 | local governmental entity, district school board, charter |
114 | school, or charter technical career center to comply with the |
115 | applicable provisions within s. 11.45(5)-(7), s. 218.32(1), or |
116 | s. 218.38, the Legislative Auditing Committee may schedule a |
117 | hearing. If a hearing is scheduled, the committee shall |
118 | determine if the entity should be subject to further state |
119 | action. If the committee determines that the entity should be |
120 | subject to further state action, the committee shall: |
121 | (b) In the case of a special district, notify the |
122 | Department of Community Affairs that the special district has |
123 | failed to comply with the law. Upon receipt of notification, the |
124 | Department of Community Affairs shall proceed pursuant to s. |
125 | 189.4044 or |
126 | Section 2. Subsections (1) through (4) of section 30.49, |
127 | Florida Statutes, are amended to read: |
128 | 30.49 Budgets.- |
129 | (1) Pursuant to s. 129.03(2), each sheriff shall annually |
130 | prepare and submit |
131 | a proposed budget |
132 | powers, duties, and operations of the office for the next |
133 | |
134 | sheriff shall |
135 | September 30 of each year. |
136 | (2)(a) |
137 | |
138 | |
139 | |
140 | proposed budget must |
141 | proposed expenditures for operating and equipping the sheriff's |
142 | office and jail, excluding the cost of construction, repair, or |
143 | capital improvement of county buildings during the |
144 | year. The expenditures must |
145 | appropriate fund level in accordance with the following |
146 | functional categories: |
147 | 1. General law enforcement. |
148 | 2. Corrections and detention alternative facilities. |
149 | 3. Court services, excluding service of process. |
150 | (b) The sheriff shall submit with the proposed budget a |
151 | sworn certificate stating that the proposed expenditures are |
152 | reasonable and necessary for the proper and efficient operation |
153 | of the office for the next fiscal year. |
154 | (c) Within the appropriate fund and functional category, |
155 | expenditures shall be itemized in accordance with the uniform |
156 | chart of accounts prescribed by the Department of Financial |
157 | Services, as follows: |
158 | 1. Personnel |
159 | 2. Operating expenses. |
160 | 3. Capital outlay. |
161 | 4. Debt service. |
162 | 5. Grants and aids |
163 | |
164 | 6. Other uses. |
165 | (d) |
166 | commissioners for consideration and inclusion in the county |
167 | budget, as deemed appropriate by the county, requests for |
168 | construction, repair, or capital improvement of county buildings |
169 | operated or occupied by the sheriff. |
170 | (3) The sheriff shall furnish to the board of county |
171 | commissioners or the budget commission, if there is a budget |
172 | commission in the county, all relevant and pertinent information |
173 | concerning expenditures made in previous fiscal years and |
174 | proposed expenditures which the |
175 | necessary, including expenditures at the subobject code level in |
176 | accordance with the uniform chart of accounts prescribed by the |
177 | Department of Financial Services. The board or commission may |
178 | not amend, modify, increase, or reduce any expenditure at the |
179 | subobject code level. |
180 | not require confidential information concerning details of |
181 | investigations. Confidential information concerning details of |
182 | investigations is exempt from |
183 | (4) The board of county commissioners or the budget |
184 | commission, as appropriate |
185 | sheriff to correct mathematical, mechanical, factual, and |
186 | clerical errors and errors as to form in the proposed budget. At |
187 | the hearings held pursuant to s. 200.065, the board or |
188 | commission |
189 | reduce any or all items of expenditure in the proposed budget, |
190 | as certified by the sheriff pursuant to paragraphs (2)(a)-(c), |
191 | and shall approve such budget, as amended, modified, increased, |
192 | or reduced. The board or commission |
193 | of its action to the sheriff and specify in such notice the |
194 | specific items amended, modified, increased, or reduced. The |
195 | budget must |
196 | sheriff's office, cost of operation of the county jail, |
197 | purchase, maintenance and operation of equipment, including |
198 | patrol cars, radio systems, transporting prisoners, court |
199 | duties, and all other salaries, expenses, equipment, and |
200 | investigation expenditures of the entire sheriff's office for |
201 | the previous year. |
202 | (a) The sheriff, within 30 days after receiving written |
203 | notice of such action by the board or commission, |
204 | person or in his or her office, may file an appeal by petition |
205 | to the Administration Commission. |
206 | |
207 | |
208 | and manner prescribed by the Executive Office of the Governor |
209 | and approved by the Administration Commission, and the budget as |
210 | approved by the board of county commissioners or the budget |
211 | commission |
212 | grounds for the appeal. Such petition shall be filed with the |
213 | Executive Office of the Governor, and a copy of the petition |
214 | shall be served upon the board or commission from the decision |
215 | of which appeal is taken by delivering the same to the chair or |
216 | president thereof or to the clerk of the circuit court. |
217 | (b) The board |
218 | commission |
219 | delivery of a copy of |
220 | Executive Office of the Governor |
221 | deliver a copy of such reply to the sheriff. |
222 | Section 3. Subsection (4) of section 112.63, Florida |
223 | Statutes, is amended to read: |
224 | 112.63 Actuarial reports and statements of actuarial |
225 | impact; review.- |
226 | (4) Upon receipt, pursuant to subsection (2), of an |
227 | actuarial report, or |
228 | of a statement of actuarial impact, the Department of Management |
229 | Services shall acknowledge such receipt, but shall only review |
230 | and comment on each retirement system's or plan's actuarial |
231 | valuations at least on a triennial basis. |
232 | (a) If the department finds that the actuarial valuation |
233 | is not complete, accurate, or based on reasonable assumptions or |
234 | otherwise materially fails to satisfy the requirements of this |
235 | part; |
236 | information necessary to complete its review of the actuarial |
237 | valuation of a system or plan or material information necessary |
238 | to satisfy the duties of the department pursuant to s. |
239 | 112.665(1); |
240 | report or statement of actuarial impact, the department shall |
241 | notify the administrator of the affected retirement system or |
242 | plan and the affected governmental entity and request |
243 | appropriate adjustment, the additional material information, or |
244 | the required report or statement. The notification must inform |
245 | the administrator |
246 | the affected governmental entity of the consequences for failing |
247 | |
248 | (b) If, after a reasonable period of time, a satisfactory |
249 | adjustment is not made or the report, statement, or additional |
250 | material information is not provided, the department may notify |
251 | the Department of Revenue and the Department of Financial |
252 | Services of the |
253 | Department of Revenue and the Department |
254 | shall withhold any funds not pledged for |
255 | debt service which are payable to the |
256 | entity until the adjustment is made or the report, statement, or |
257 | additional material information is provided to the department. |
258 | The Department of Management Services shall specify the date |
259 | such action is to begin and notify |
260 | |
261 | Department of Financial Services, and the affected governmental |
262 | entity 30 days before the specified date |
263 | (c) |
264 | affected governmental entity may petition the Department of |
265 | Management Services for a hearing under ss. 120.569 and 120.57 |
266 | |
267 | Revenue and the Department of Financial Services may not be |
268 | parties to the |
269 | requested by the Department of Management Services or if the |
270 | Department of Revenue or the Department of Financial Services |
271 | determines its interests may be adversely affected by the |
272 | hearing. |
273 | 1. If the administrative law judge recommends in favor of |
274 | the department, the department shall perform an actuarial |
275 | review, prepare the statement of actuarial impact, or collect |
276 | the requested material information. The cost to the department |
277 | of performing the |
278 | statement, or collecting the requested material information |
279 | shall be charged to the affected governmental entity whose |
280 | |
281 | plan. If payment |
282 | within 60 days after |
283 | receives |
284 | certify to the Department of Revenue and the Department of |
285 | Financial Services the amount due, and the Department of Revenue |
286 | and the Department of Financial Services shall pay such amount |
287 | to the Department of Management Services from |
288 | pledged for satisfaction of bond debt service which are payable |
289 | to the affected governmental entity |
290 | |
291 | 2. If the administrative law judge recommends in favor of |
292 | the affected governmental entity and the department performs an |
293 | actuarial review, prepares the statement of actuarial impact, or |
294 | collects the requested material information, the cost to the |
295 | department |
296 | |
297 | shall be paid by the Department of Management Services. |
298 | (d) |
299 | Department of Management Services shall also notify the |
300 | Department of Community Affairs. Upon receipt of notification, |
301 | the Department of Community Affairs shall proceed pursuant to |
302 | |
303 | |
304 | 1. Failure of a special district to provide a required |
305 | report or statement, to make appropriate adjustments, or to |
306 | provide additional material information after the procedures |
307 | specified in s. 189.421(1) are exhausted shall be deemed final |
308 | action by the special district. |
309 | 2. The Department of Management Services may notify the |
310 | Department of Community Affairs of those special districts that |
311 | failed to come into compliance. Upon receipt of notification, |
312 | the Department of Community Affairs shall proceed pursuant to s. |
313 | 189.421(4). |
314 | Section 4. Section 129.01, Florida Statutes, is amended to |
315 | read: |
316 | 129.01 Budget system established.- |
317 | |
318 | the boards of county commissioners of the several counties of |
319 | the state is established |
320 | (1) A budget |
321 | and executed |
322 | |
323 | minimum, the budget must show for each fund, as |
324 | |
325 | sound financial practices, budgeted revenues and expenditures by |
326 | organizational unit at a level of detail that is at least |
327 | similar to the level of detail in the annual financial report |
328 | required under s. 218.32(1) |
329 | |
330 | |
331 | |
332 | (2) The |
333 | general directions and requirements: |
334 | (a) The budget must |
335 | approved by the board of county commissioners of each county. |
336 | (b) The budget must |
337 | the total of the estimated receipts available from taxation and |
338 | other sources, including balances brought forward from prior |
339 | fiscal years, equals |
340 | for expenditures and reserves. |
341 | |
342 | |
343 | include 95 percent of all receipts reasonably |
344 | from all sources, including taxes to be levied, provided the |
345 | percent anticipated from ad valorem levies is |
346 | specified in s. 200.065(2)(a), and is 100 percent of the amount |
347 | of the balances |
348 | be brought forward at the beginning of the fiscal year. The |
349 | appropriations must |
350 | include itemized appropriations for all expenditures authorized |
351 | by law, contemplated to be made, or incurred for the benefit of |
352 | the county during the |
353 | reserves authorized by this chapter. Both the receipts and |
354 | appropriations must |
355 | approximate division of expenditures between countywide |
356 | expenditures and noncountywide expenditures and the division of |
357 | county revenues derived from or on behalf of the county as a |
358 | whole and county revenues derived from or on behalf of a |
359 | municipal service taxing unit, special district included within |
360 | the county budget, unincorporated area, service area, or program |
361 | area, or otherwise not received for or on behalf of the county |
362 | as a whole. |
363 | (c) Provision may be made for the following reserves: |
364 | 1. A reserve for contingencies may be provided which does |
365 | |
366 | |
367 | 2. A reserve for cash balance to be carried over may be |
368 | provided for the purpose of paying expenses from October 1 of |
369 | the next |
370 | for that year are expected to be available. This reserve may |
371 | not be more than 20 percent of the total appropriations. |
372 | However, |
373 | the bond interest and sinking fund budget, this reserve may not |
374 | exceed |
375 | principal and interest |
376 | |
377 | computed on a straight-line basis, for any outstanding |
378 | obligations to be paid from the fund. |
379 | (d) An appropriation for |
380 | be made to provide for the payment of vouchers that |
381 | been incurred in and charged against the budget for the current |
382 | year or a prior year, but that |
383 | at the beginning of the next fiscal |
384 | |
385 | such vouchers shall be to |
386 | |
387 | (e) Any surplus arising from an excess of the estimated |
388 | cash balance over the estimated amount of unpaid obligations to |
389 | be carried over in a fund at the end of the current fiscal year |
390 | may be transferred to any of the other funds of the county, and |
391 | the amount so transferred shall be budgeted as a receipt to such |
392 | other funds. However, a |
393 | 1. In a fund raised for debt service may not |
394 | transferred to another fund until |
395 | |
396 | which the fund was established |
397 | extinguished. |
398 | |
399 | |
400 | 2. In a capital outlay reserve fund may not be transferred |
401 | to another fund until |
402 | |
403 | and all obligations paid. |
404 | Section 5. Subsection (6) of section 129.02, Florida |
405 | Statutes, is amended to read: |
406 | 129.02 Requisites of budgets.-Each budget shall conform to |
407 | the following specific directions and requirements: |
408 | (6) For each special district included within the county |
409 | budget, the |
410 | and expenditures by organizational unit at a level of detail |
411 | that is at least similar to the level of detail in the annual |
412 | financial report required under s. 218.32(1). The amount |
413 | available from taxation and other sources, including balances |
414 | brought forward from prior fiscal years, must equal the total |
415 | appropriations for expenditures and reserves. The budget must |
416 | include |
417 | |
418 | expenditures necessary |
419 | all functions and activities of the special district as |
420 | |
421 | the special district and the provision for required reserves |
422 | |
423 | |
424 | |
425 | Section 6. Section 129.021, Florida Statutes, is amended |
426 | to read: |
427 | 129.021 County officer budget information.-Notwithstanding |
428 | other provisions of law, the budgets of all county officers, as |
429 | submitted to the board of county commissioners, must |
430 | sufficient detail and contain such information as the board of |
431 | county commissioners may require in furtherance of their powers |
432 | and responsibilities provided in ss. 125.01(1)(q), |
433 | (v), and (6) and 129.01(2)(b). |
434 | Section 7. Subsection (3) of section 129.03, Florida |
435 | Statutes, is amended to read: |
436 | 129.03 Preparation and adoption of budget.- |
437 | (3) |
438 | |
439 | budget officer, after tentatively ascertaining the proposed |
440 | fiscal policies of the board for the next |
441 | shall prepare and present to the board a tentative budget for |
442 | the next |
443 | this chapter, including all estimated receipts, taxes to be |
444 | levied, and balances expected to be brought forward and all |
445 | estimated expenditures, reserves, and balances to be carried |
446 | over at the end of the year. |
447 | (a) The board of county commissioners shall receive and |
448 | examine the tentative budget for each fund and, subject to the |
449 | notice and hearing requirements of s. 200.065, shall require |
450 | such changes to be made as it deems |
451 | provided the budget remains |
452 | budget officer's estimates of receipts other than taxes, and of |
453 | balances to be brought forward, may |
454 | by a resolution of the board, duly passed and spread on the |
455 | minutes of the board. However, the board may allocate to any of |
456 | the funds of the county any anticipated receipts, other than |
457 | taxes levied for a particular fund, except receipts designated |
458 | or received to be expended for a particular purpose. |
459 | (b) Upon receipt of the tentative budgets and completion |
460 | of any revisions |
461 | statement summarizing all of the adopted tentative budgets. The |
462 | |
463 | total of all budgets, the proposed tax millages, |
464 | |
465 | receipts and expenditures, classified according to the uniform |
466 | classification of accounts adopted |
467 | state agency. The board shall cause this summary statement to be |
468 | advertised one time in a newspaper of general circulation |
469 | published in the county, or by posting at the courthouse door if |
470 | there is no such newspaper, and the advertisement must |
471 | appear adjacent to the advertisement required pursuant to s. |
472 | 200.065. |
473 | (c) The board shall hold public hearings to adopt |
474 | tentative and final budgets pursuant to s. 200.065. The hearings |
475 | shall be primarily for the purpose of hearing requests and |
476 | complaints from the public regarding the budgets and the |
477 | proposed tax levies and for explaining the budget and any |
478 | proposed or adopted amendments |
479 | budget must be posted on the county's official website at least |
480 | 2 days before the public hearing to consider such budget. The |
481 | final budget must be posted on the website within 30 days after |
482 | adoption. The tentative budgets, adopted tentative budgets, and |
483 | final budgets shall be filed in the office of the county auditor |
484 | as a public record. Sufficient reference in words and figures to |
485 | identify the particular transactions shall be made in the |
486 | minutes of the board to record its actions with reference to the |
487 | budgets. |
488 | Section 8. Subsection (1) and paragraphs (a) and (f) of |
489 | subsection (2) of section 129.06, Florida Statutes, are amended |
490 | to read: |
491 | 129.06 Execution and amendment of budget.- |
492 | (1) Upon the final adoption of the budgets as provided in |
493 | this chapter, the budgets so adopted must |
494 | expenditures of the county and each special district included |
495 | within the county budget, and the itemized estimates of |
496 | expenditures must |
497 | and may |
498 | provided in this chapter. |
499 | (a) The modified-accrual basis or accrual basis of |
500 | accounting must be followed for all funds in accordance with |
501 | generally accepted accounting principles. |
502 | (b) The cost of the investments provided in this chapter, |
503 | or the receipts from their sale or redemption, may |
504 | treated as expense or income, and |
505 | the beginning or end of each fiscal year must be carried as |
506 | separate items at cost in the fund balances; however, the |
507 | amounts of profit or loss received on their sale must be treated |
508 | as income or expense, as applicable |
509 | (2) The board at any time within a fiscal year may amend a |
510 | budget for that year, and may within the first 60 days of a |
511 | fiscal year amend the budget for the prior fiscal year, as |
512 | follows: |
513 | (a) Appropriations for expenditures within |
514 | be decreased or |
515 | |
516 | provided that the total |
517 | not change |
518 | commissioners |
519 | designated budget officer may authorize |
520 | |
521 | appropriations |
522 | |
523 | (f) Unless otherwise prohibited by law, if an amendment to |
524 | a budget is required for a purpose not specifically authorized |
525 | in paragraphs (a)-(e), |
526 | amendment may be authorized by resolution or ordinance of the |
527 | board of county commissioners adopted following a public |
528 | hearing. |
529 | 1. The public hearing must be advertised at least 2 days, |
530 | but not more than 5 days, before the date of the hearing. The |
531 | advertisement must appear in a newspaper of paid general |
532 | circulation and must identify the name of the taxing authority, |
533 | the date, place, and time of the hearing, and the purpose of the |
534 | hearing. The advertisement must also identify each budgetary |
535 | fund to be amended, the source of the funds, the use of the |
536 | funds, and the total amount of each fund's appropriations |
537 | |
538 | 2. If the board amends the budget pursuant to this |
539 | paragraph, the adopted amendment must be posted on the county's |
540 | official website within 5 days after adoption. |
541 | Section 9. Section 129.07, Florida Statutes, is amended to |
542 | read: |
543 | 129.07 Unlawful to exceed the budget |
544 | |
545 | |
546 | not |
547 | |
548 | of appropriations |
549 | provided herein, and |
550 | of any budget may not be exceeded, except as provided in s. |
551 | 129.06. |
552 | either of the funds enumerated in this chapter or for any |
553 | purpose, |
554 | the |
555 | |
556 | collection of such indebtedness. |
557 | board of county commissioners voting |
558 | such indebtedness |
559 | |
560 | contracted for. |
561 | Section 10. Section 129.201, Florida Statutes, is amended |
562 | to read: |
563 | 129.201 Budget of supervisor of elections; manner and time |
564 | of preparation and presentation.- |
565 | (1) Pursuant to ss. 129.01 and |
566 | supervisor of elections shall annually prepare and submit |
567 | |
568 | commission if there is one in the county, a proposed budget for |
569 | carrying out the powers, duties, and operations |
570 | |
571 | |
572 | next |
573 | supervisor of elections commences |
574 | each year and ends |
575 | year. |
576 | (2) |
577 | the uniform accounting system prescribed by the Department of |
578 | Financial Services |
579 | |
580 | (a) |
581 | |
582 | (b) |
583 | (c) |
584 | (d) Debt service. |
585 | (e) |
586 | (f) Other uses. |
587 | |
588 | |
589 | |
590 | |
591 | (3) The supervisor of elections shall furnish to the board |
592 | of county commissioners or the county budget commission all |
593 | relevant and pertinent information that the |
594 | commission deems |
595 | the subobject code level in accordance with the uniform chart of |
596 | accounts prescribed by the Department of Financial Services. The |
597 | board or commission may not amend, modify, increase, or reduce |
598 | any expenditure at the subobject code level. |
599 | (4) The board or commission, as appropriate |
600 | |
601 | mathematical, mechanical, factual, and clerical errors and |
602 | errors of form in the proposed budget. At the hearings held |
603 | pursuant to s. 200.065, the board or commission may amend, |
604 | modify, increase, or reduce any or all items of expenditure in |
605 | the proposed budget as submitted under subsections (1) and (2); |
606 | and, as amended, modified, increased, or reduced, such budget |
607 | shall be approved by the board or commission, which must provide |
608 | |
609 | modified, increased, or reduced. |
610 | (5) The board or commission shall include in the county |
611 | budget the items of proposed expenditures |
612 | budget which are required by this section to be submitted, after |
613 | the budget has been reviewed and approved. The board or |
614 | commission shall include the supervisor of elections' reserve |
615 | for contingencies |
616 | reserve for contingencies account |
617 | (6) The supervisor of elections' reserve for contingencies |
618 | is |
619 | by the same provisions governing the amount and use of the |
620 | reserve for contingencies appropriated in the county budget. |
621 | (7) The proposed budget shall be submitted to the board of |
622 | county commissioners or county budget commission pursuant to s. |
623 | 129.03(2) |
624 | commission in the general county budget. |
625 | (8) The items placed in the budget of the board are |
626 | |
627 | law as the county annual budget; however, an |
628 | |
629 | elections may not be made without due notice of the change to |
630 | the supervisor of elections. |
631 | (9) The budget of the supervisor of elections may be |
632 | increased by the board of county commissioners to cover such |
633 | expenses for emergencies and unanticipated expenses as are |
634 | recommended and justified by the supervisor of elections. |
635 | Section 11. Section 166.241, Florida Statutes, is amended |
636 | to read: |
637 | 166.241 Fiscal years, |
638 | amendments.- |
639 | (1) Each municipality shall establish |
640 | |
641 | ending September 30 of the following year. |
642 | (2) The governing body of each municipality shall adopt a |
643 | budget each fiscal year. The budget must be adopted by ordinance |
644 | or resolution unless otherwise specified in the respective |
645 | municipality's charter. The amount available from taxation and |
646 | other sources, including balances brought forward |
647 | |
648 | appropriations for expenditures and reserves. At a minimum, the |
649 | adopted budget must show for each fund, as required by law and |
650 | sound financial practices, budgeted revenues and expenditures by |
651 | organizational unit at a level of detail at least similar to the |
652 | level of detail in the annual financial report required under s. |
653 | 218.32(1). The adopted budget must regulate expenditures of the |
654 | municipality, and an |
655 | municipal government may not |
656 | expenditures in any fiscal year except pursuant to the adopted |
657 | budget |
658 | (3) The tentative budget must be posted on the |
659 | municipality's official website at least 2 days before the |
660 | budget hearing, held pursuant to s. 200.065 or other law, to |
661 | consider such budget. The final adopted budget must be posted on |
662 | the municipality's official website within 30 days after |
663 | adoption. If the municipality does not operate an official |
664 | website, the municipality must, within a reasonable period of |
665 | time as established by the county or counties in which the |
666 | municipality is located, transmit the tentative budget and final |
667 | budget to the manager or administrator of such counties who |
668 | shall post the budgets on the county's website. |
669 | (4) |
670 | within a fiscal year or within up to 60 days following the end |
671 | of the fiscal year may amend a budget for that year as follows: |
672 | (a) Appropriations for expenditures within a fund may be |
673 | decreased or increased by motion recorded in the minutes if |
674 | |
675 | changed. |
676 | (b) The governing body may establish procedures by which |
677 | the designated budget officer may authorize |
678 | amendments if |
679 | |
680 | (c) If a budget amendment is required for a purpose not |
681 | specifically authorized in paragraph (a) or paragraph (b), the |
682 | budget amendment must be adopted in the same manner as the |
683 | original budget unless otherwise specified in the municipality's |
684 | charter |
685 | (5) If the governing body of a municipality amends the |
686 | budget pursuant to paragraph (4)(c), the adopted amendment must |
687 | be posted on the official website of the municipality within 5 |
688 | days after adoption. If the municipality does not operate an |
689 | official website, the municipality must, within a reasonable |
690 | period of time as established by the county or counties in which |
691 | the municipality is located, transmit the adopted amendment to |
692 | the manager or administrator of such county or counties who |
693 | shall post the adopted amendment on the county's website. |
694 | Section 12. Paragraph (a) of subsection (1) of section |
695 | 189.4044, Florida Statutes, is amended to read: |
696 | 189.4044 Special procedures for inactive districts.- |
697 | (1) The department shall declare inactive any special |
698 | district in this state by documenting that: |
699 | (a) The special district meets one of the following |
700 | criteria: |
701 | 1. The registered agent of the district, the chair of the |
702 | governing body of the district, or the governing body of the |
703 | appropriate local general-purpose government notifies the |
704 | department in writing that the district has taken no action for |
705 | 2 or more years; |
706 | 2. Following an inquiry from the department, the |
707 | registered agent of the district, the chair of the governing |
708 | body of the district, or the governing body of the appropriate |
709 | local general-purpose government notifies the department in |
710 | writing that the district has not had a governing board or a |
711 | sufficient number of governing board members to constitute a |
712 | quorum for 2 or more years or the registered agent of the |
713 | district, the chair of the governing body of the district, or |
714 | the governing body of the appropriate local general-purpose |
715 | government fails to respond to the department's inquiry within |
716 | 21 days; |
717 | 3. The department determines, pursuant to s. 189.421, that |
718 | the district has failed to file any of the reports listed in s. |
719 | 189.419; or |
720 | 4. The district has not had a registered office and agent |
721 | on file with the department for 1 or more years. |
722 | Section 13. Subsection (1) of section 189.412, Florida |
723 | Statutes, is amended to read: |
724 | 189.412 Special District Information Program; duties and |
725 | responsibilities.-The Special District Information Program of |
726 | the Department of Community Affairs is created and has the |
727 | following special duties: |
728 | (1) The collection and maintenance of special district |
729 | noncompliance status reports from the Department of Management |
730 | Services, the Department of Financial Services, the Division of |
731 | Bond Finance of the State Board of Administration, |
732 | Auditor General, and the Legislative Auditing Committee, for the |
733 | reporting required in ss. 112.63, 218.32, 218.38, and 218.39. |
734 | The noncompliance reports must list those special districts that |
735 | did not comply with the statutory reporting requirements. |
736 | Section 14. Subsections (3) through (7) of section |
737 | 189.418, Florida Statutes, are amended to read: |
738 | 189.418 Reports; budgets; audits.- |
739 | (3) The governing body of each special district shall |
740 | adopt a budget by resolution each fiscal year. The total amount |
741 | available from taxation and other sources, including balances |
742 | brought forward |
743 | must equal the total of appropriations for expenditures and |
744 | reserves. At a minimum, the adopted budget must show for each |
745 | fund, as required by law and sound financial practices, budgeted |
746 | revenues and expenditures by organizational unit at a level of |
747 | detail that is at least similar to the level of detail in the |
748 | annual financial report required under s. 218.32(1). The adopted |
749 | budget must regulate expenditures of the special district, and |
750 | an |
751 | |
752 | pursuant to the adopted budget |
753 | |
754 | (4) The tentative budget must be posted on the special |
755 | district's official website at least 2 days before the budget |
756 | hearing, held pursuant to s. 200.065 or other law, to consider |
757 | such budget. The final adopted budget must be posted on the |
758 | special district's official website within 30 days after |
759 | adoption. If the special district does not operate an official |
760 | website, the special district must, within a reasonable period |
761 | of time as established by the local general-purpose government, |
762 | or governments in which the special district is located or the |
763 | local governing authority to which the district is dependent, |
764 | transmit the tentative budget or final budget to the manager or |
765 | administrator of the local general-purpose government or the |
766 | local governing authority. The manager or administrator shall |
767 | post the tentative budget or final budget on the website of the |
768 | local general-purpose government or governing authority. This |
769 | subsection and subsection (3) does not apply to water management |
770 | districts as defined in s. 373.019. |
771 | (5) |
772 | must |
773 | |
774 | the local governing authority to which it is dependent |
775 | clearly stated as the budget of the dependent district. However, |
776 | with the concurrence of the local governing authority, a |
777 | dependent district may be budgeted separately. The dependent |
778 | district must provide any budget information requested by the |
779 | local governing authority at the time and place designated by |
780 | the local governing authority. |
781 | (6) |
782 | time within a fiscal year or within up to 60 days following the |
783 | end of the fiscal year may amend a budget for that year as |
784 | follows: |
785 | (a) Appropriations for expenditures within a fund may be |
786 | decreased or increased by motion recorded in the minutes if the |
787 | total appropriations of the fund do not change. |
788 | (b) The governing body may establish procedures by which |
789 | the designated budget officer may authorize certain budget |
790 | amendments if the total appropriations of the fund is not |
791 | changed. |
792 | (c) If a budget amendment is required for a purpose not |
793 | specifically authorized in paragraph (a) or paragraph (b), the |
794 | budget amendment must be adopted by resolution. |
795 | (7) If the governing body of a special district amends the |
796 | budget pursuant to paragraph (6)(c), the adopted amendment must |
797 | be posted on the official website of the special district within |
798 | 5 days after adoption. If the special district does not operate |
799 | an official website, the special district must, within a |
800 | reasonable period of time as established by the local general- |
801 | purpose government, transmit the adopted amendment to the |
802 | manager or administrator of the local general-purpose government |
803 | or governments in which the special district is located or the |
804 | governing authority to which the district is dependent. The |
805 | manager or administrator shall post the adopted amendment on the |
806 | website of the local general-purpose government or governing |
807 | authority. |
808 | (8) |
809 | |
810 | of any special district located solely within its boundaries. |
811 | (9) All special districts must comply with the financial |
812 | reporting requirements of ss. 218.32 and 218.39. A local |
813 | general-purpose government or governing authority may request, |
814 | from any special district located solely within its boundaries, |
815 | financial information in order to comply with its reporting |
816 | requirements under ss. 218.32 and 218.39. The special district |
817 | must cooperate with such request and provide the financial |
818 | information at the time and place designated by the local |
819 | general-purpose government or governing authority. |
820 | (10) |
821 | with a local general-purpose government or governing authority |
822 | under ss. 189.415, 189.416, and 189.417 and subsection (8) |
823 | |
824 | (a) If |
825 | governing authority is a county, be filed with the clerk of the |
826 | board of county commissioners. |
827 | (b) If |
828 | filed with the clerk of the county commission in each county. |
829 | (c) If |
830 | governing authority is a municipality, be filed at the place |
831 | designated by the municipal governing body. |
832 | Section 15. Section 189.419, Florida Statutes, is amended |
833 | to read: |
834 | 189.419 Effect of failure to file certain reports or |
835 | information.- |
836 | (1) If an independent |
837 | reports or information required under s. 189.415, s. 189.416, |
838 | s. 189.417, or s. 189.418(9) with the local general-purpose |
839 | government or governments in which it is located |
840 | |
841 | or information or the local general-purpose government shall |
842 | notify the district's registered agent |
843 | |
844 | district, the local general-purpose government |
845 | |
846 | filing the required reports or information. |
847 | |
848 | general-purpose government or governments |
849 | |
850 | there has been an unjustified failure to file these |
851 | or information |
852 | department, and the department may proceed pursuant to s. |
853 | 189.421(1). |
854 | (2) If a dependent special district fails to file the |
855 | reports or information required under s. 189.416, s. 189.417, or |
856 | s. 189.418(9) with the local governing authority to which it is |
857 | dependent, the local governing authority shall take whatever |
858 | steps it deems necessary to enforce the special district's |
859 | accountability. Such steps may include, as authorized, |
860 | withholding funds, removing governing board members at will, |
861 | vetoing the special district's budget, conducting the oversight |
862 | review process set forth in s. 189.428, or amending, merging, or |
863 | dissolving the special district in accordance with the |
864 | provisions contained in the ordinance that created the dependent |
865 | special district. |
866 | (3) If a special district fails to file the reports or |
867 | information required under |
868 | |
869 | notify the department, and the department shall send a certified |
870 | technical assistance letter to the special district which |
871 | summarizes the requirements and encourages the special district |
872 | to take steps to prevent the noncompliance from reoccurring |
873 | |
874 | (4) If a special district fails to file the reports or |
875 | information required under s. 112.63 with the appropriate state |
876 | agency, the agency shall notify the department and the |
877 | department shall proceed pursuant to s. 189.421(1). |
878 | (5) If a special district fails to file the reports or |
879 | information required under s. 218.32 or s. 218.39 with the |
880 | appropriate state agency or office, the state agency or office |
881 | shall, and the Legislative Auditing Committee may, notify the |
882 | department and the department shall proceed pursuant to s. |
883 | 189.421. |
884 | Section 16. Section 189.421, Florida Statutes, is amended |
885 | to read: |
886 | 189.421 Failure of district to disclose financial |
887 | reports.- |
888 | (1)(a) If |
889 | (5) |
890 | district in complying |
891 | requirements by sending a certified letter to the special |
892 | district, and, if the special district is dependent, sending a |
893 | copy of that |
894 | |
895 | |
896 | of the required report, including statutory submission |
897 | deadlines, a contact telephone number for technical assistance |
898 | to help the special district comply, a 60-day deadline |
899 | |
900 | entity, the address where the report must be filed, and an |
901 | explanation of the penalties for noncompliance. |
902 | (b) A special district that is unable to meet the 60-day |
903 | reporting deadline must provide written notice to the department |
904 | before the expiration of the deadline stating the reason the |
905 | special district is unable to comply with the deadline, the |
906 | steps the special district is taking to prevent the |
907 | noncompliance from reoccurring, and the estimated date that the |
908 | special district will file the report with the appropriate |
909 | agency. The district's written response does not constitute an |
910 | extension by the department; however, the department shall |
911 | forward the written response as follows: |
912 | 1. If the written response refers to the reports required |
913 | under s. 218.32 or s. 218.39, forward the written response to |
914 | the Legislative Auditing Committee for its consideration in |
915 | determining whether the special district should be subject to |
916 | further state action in accordance with s. 11.40(5)(b). |
917 | 2. If the written response refers to the reports or |
918 | information requirements listed in s. 189.419(1), forward the |
919 | written response to the local general-purpose government or |
920 | governments for its consideration in determining whether the |
921 | oversight review process set forth in s. 189.428 should be |
922 | undertaken. |
923 | 3. If the written response refers to the reports or |
924 | information required under s. 112.63, forward the written |
925 | response to the Department of Management Services for its |
926 | consideration in determining whether the special district should |
927 | be subject to further state action in accordance with s. |
928 | 112.63(4)(d)2. |
929 | |
930 | |
931 | |
932 | |
933 | |
934 | |
935 | |
936 | |
937 | (2) Failure of a special district to comply with the |
938 | actuarial and financial reporting requirements under s. 112.63, |
939 | s. 218.32, or s. 218.39 after the procedures of subsection (1) |
940 | are exhausted shall be deemed final action of the special |
941 | district. The actuarial and financial reporting requirements are |
942 | declared to be essential requirements of law. Remedy for |
943 | noncompliance shall be by writ of certiorari as set forth in |
944 | subsection (4) |
945 | (3) Pursuant to s. 11.40(5)(b), the Legislative Auditing |
946 | Committee shall notify the department of those districts that |
947 | fail |
948 | procedures described in subsection (1) have not yet been |
949 | initiated, the department shall initiate such procedures upon |
950 | receiving the notice from the Legislative Auditing Committee. |
951 | Otherwise, within 60 |
952 | or within 60 |
953 | |
954 | later, the department, |
955 | the provisions of chapter 120, |
956 | petition for writ of certiorari with the circuit court. Venue |
957 | for all actions pursuant to this subsection is |
958 | County. The court shall award the prevailing party attorney's |
959 | fees and costs in all cases filed pursuant to this section |
960 | unless affirmatively waived by all parties. A writ of certiorari |
961 | shall be issued unless a respondent establishes that the |
962 | notification of the Legislative Auditing Committee was issued as |
963 | a result of material error. Proceedings under this subsection |
964 | shall otherwise be governed by the Rules of Appellate Procedure. |
965 | (4) Pursuant to s. 112.63(4)(d)2., the Department of |
966 | Management Services may notify the department of those special |
967 | districts that have failed to file the required adjustments, |
968 | additional information, or report or statement after the |
969 | procedures of subsection (1) have been exhausted. Within 60 days |
970 | after receiving such notice or within 60 days after the 60-day |
971 | deadline provided in subsection (1), whichever occurs later, the |
972 | department, notwithstanding chapter 120, shall file a petition |
973 | for writ of certiorari with the circuit court. Venue for all |
974 | actions pursuant to this subsection is in Leon County. The court |
975 | shall award the prevailing party attorney's fees and costs in |
976 | all cases filed pursuant to this section unless affirmatively |
977 | waived by all parties. A writ of certiorari shall be issued |
978 | unless a respondent establishes that the notification of the |
979 | Department of Management Services was issued as a result of |
980 | material error. Proceedings under this subsection are otherwise |
981 | governed by the Rules of Appellate Procedure. |
982 | Section 17. Subsection (6) is added to section 195.087, |
983 | Florida Statutes, to read: |
984 | 195.087 Property appraisers and tax collectors to submit |
985 | budgets to Department of Revenue.- |
986 | (6) The final approved budget of each property appraiser |
987 | and tax collector must be posted on the county's official |
988 | website within 5 days after adoption of the county's budget. The |
989 | final approved budget of each property appraiser and tax |
990 | collector may be included in the county's budget. |
991 | Section 18. Paragraphs (d), (e), and (f) of subsection (1) |
992 | of section 218.32, Florida Statutes, are amended, and paragraph |
993 | (g) is added to that subsection, to read: |
994 | 218.32 Annual financial reports; local governmental |
995 | entities.- |
996 | (1) |
997 | (d) Each local governmental entity that is required to |
998 | provide for an audit under |
999 | submit |
1000 | of the audit report and annual financial report |
1001 | |
1002 | of the audit report but no later than 9 |
1003 | of the fiscal year. |
1004 | (e) Each local governmental entity that is not required to |
1005 | provide for an audit under |
1006 | must submit the annual financial report to the department no |
1007 | later than 9 months after the end of the fiscal |
1008 | year. The department shall consult with the Auditor General in |
1009 | the development of the format of annual financial reports |
1010 | submitted pursuant to this paragraph. The format must |
1011 | include balance sheet information used |
1012 | Auditor General pursuant to s. 11.45(7)(f). The department must |
1013 | forward the financial information contained within the |
1014 | |
1015 | electronic form. This paragraph does not apply to housing |
1016 | authorities created under chapter 421. |
1017 | (f) If the department does not receive a completed annual |
1018 | financial report from a local governmental entity within the |
1019 | required period, it shall notify the Legislative Auditing |
1020 | Committee and the Special District Information Program of the |
1021 | Department of Community Affairs of the |
1022 | entity's failure to comply with the reporting requirements. The |
1023 | committee shall proceed in accordance with s. 11.40(5). |
1024 | (g) Each local governmental entity's website must provide |
1025 | a link to the department's website to view the entity's annual |
1026 | financial report submitted to the department pursuant to this |
1027 | section. If the local governmental entity does not have an |
1028 | official website, the county government's website must provide |
1029 | the required link for the local governmental entity. |
1030 | Section 19. Section 218.35, Florida Statutes, is amended |
1031 | to read: |
1032 | 218.35 County fee officers; financial matters.- |
1033 | (1) Each county fee officer shall establish an annual |
1034 | budget for carrying out the powers, duties, and operations of |
1035 | his or her office for the next county fiscal year |
1036 | |
1037 | |
1038 | |
1039 | receipts, including balances brought forward, equals |
1040 | the total of estimated expenditures and reserves. The budgeting |
1041 | of segregated funds must |
1042 | retains the relation between program and revenue source, as |
1043 | provided by law |
1044 | (2) The clerk of the circuit court, functioning in his or |
1045 | her capacity as clerk of the circuit and county courts and as |
1046 | clerk of the board of county commissioners, shall prepare his or |
1047 | her budget in two parts: |
1048 | (a) The budget for funds necessary to perform court- |
1049 | related functions as provided |
1050 | |
1051 | |
1052 | (b) The budget relating to the requirements of the clerk |
1053 | as clerk of the board of county commissioners, county auditor, |
1054 | and custodian or treasurer of all county funds and other county- |
1055 | related duties, which shall be annually prepared and submitted |
1056 | to the board of county commissioners pursuant to s. 129.03(2), |
1057 | for each fiscal year. Expenditures shall be itemized in |
1058 | accordance with the uniform accounting system prescribed by the |
1059 | Department of Financial Services as follows: |
1060 | 1. Personnel services. |
1061 | 2. Operating expenses. |
1062 | 3. Capital outlay. |
1063 | 4. Debt service. |
1064 | 5. Grants and aids. |
1065 | 6. Other uses. |
1066 | (3) The clerk of the circuit court shall furnish to the |
1067 | board of county commissioners or the county budget commission |
1068 | all relevant and pertinent information that the board or |
1069 | commission deems necessary, including expenditures at the |
1070 | subobject code level in accordance with the uniform chart of |
1071 | accounts prescribed by the Department of Financial Services. |
1072 | (4) The final approved budget of the clerk of the circuit |
1073 | court must be posted on the county's official website within 30 |
1074 | days after adoption. The final approved budget of the clerk of |
1075 | the circuit court may be included in the county's budget. |
1076 | (5) |
1077 | |
1078 | ending September 30 of the following year, and shall report his |
1079 | or her finances annually upon the close of each fiscal year to |
1080 | the county fiscal officer for inclusion in the annual financial |
1081 | report by the county. |
1082 | (6) |
1083 | be filed with the clerk of the county governing authority by |
1084 | September 1 preceding the fiscal year for the budget, except for |
1085 | the budget prepared by the clerk of the circuit court for court- |
1086 | related functions as provided in s. 28.36. |
1087 | Section 20. Section 218.39, Florida Statutes, is amended |
1088 | to read: |
1089 | 218.39 Annual financial audit reports.- |
1090 | (1) If, by the first day in any fiscal year, a local |
1091 | governmental entity, district school board, charter school, or |
1092 | charter technical career center has not been notified that a |
1093 | financial audit for that fiscal year will be performed by the |
1094 | Auditor General, each of the following entities shall have an |
1095 | annual financial audit of its accounts and records completed |
1096 | within 9 |
1097 | independent certified public accountant retained by it and paid |
1098 | from its public funds: |
1099 | (a) Each county. |
1100 | (b) Any municipality with revenues or the total of |
1101 | expenditures and expenses in excess of $250,000. |
1102 | (c) Any special district with revenues or the total of |
1103 | expenditures and expenses in excess of $100,000. |
1104 | (d) Each district school board. |
1105 | (e) Each charter school established under s. 1002.33. |
1106 | (f) Each charter technical center established under s. |
1107 | 1002.34. |
1108 | (g) Each municipality with revenues or the total of |
1109 | expenditures and expenses between $100,000 and $250,000 that has |
1110 | not been subject to a financial audit pursuant to this |
1111 | subsection for the 2 preceding fiscal years. |
1112 | (h) Each special district with revenues or the total of |
1113 | expenditures and expenses between $50,000 and $100,000 that has |
1114 | not been subject to a financial audit pursuant to this |
1115 | subsection for the 2 preceding fiscal years. |
1116 | (2) The county audit report must |
1117 | document that includes a financial audit of the county as a |
1118 | whole and, for each county agency other than a board of county |
1119 | commissioners, an audit of its financial accounts and records, |
1120 | including reports on compliance and internal control, management |
1121 | letters, and financial statements as required by rules adopted |
1122 | by the Auditor General. In addition |
1123 | board of county commissioners elects to have a separate audit of |
1124 | its financial accounts and records in the manner required by |
1125 | rules adopted by the Auditor General for other county agencies, |
1126 | the |
1127 | audit report. |
1128 | (3)(a) A dependent special district may provide |
1129 | |
1130 | |
1131 | which it is dependent. An independent special district may not |
1132 | make provision for an annual financial audit by being included |
1133 | in |
1134 | (b) A special district that is a component unit, as |
1135 | defined by generally accepted accounting principles, of a local |
1136 | governmental entity shall provide the local governmental entity, |
1137 | within a reasonable time period as established by the local |
1138 | governmental entity, with financial information necessary to |
1139 | comply with this section. The failure of a component unit to |
1140 | provide this financial information must be noted in the annual |
1141 | financial audit report of the local governmental entity. |
1142 | (4) A management letter shall be prepared and included as |
1143 | a part of each financial audit report. |
1144 | (5) At the conclusion of the audit, the auditor shall |
1145 | discuss with the chair of the governing body of the |
1146 | governmental entity or the chair's designee, |
1147 | official of each county agency or |
1148 | designee, |
1149 | chair's designee, |
1150 | school or the chair's designee, or |
1151 | of the charter technical career center or the chair's designee, |
1152 | as appropriate, all of the auditor's comments that will be |
1153 | included in the audit report. If the officer is not available to |
1154 | discuss the auditor's comments, their discussion is presumed |
1155 | when the comments are delivered in writing to his or her office. |
1156 | The auditor shall notify each member of the governing body of a |
1157 | local governmental entity, district school board, charter |
1158 | school, or charter technical career center for which |
1159 | deteriorating financial conditions exist that may cause a |
1160 | condition described in s. 218.503(1) to occur if actions are not |
1161 | taken to address such conditions. |
1162 | (6) The officer's written statement of explanation or |
1163 | rebuttal concerning the auditor's findings, including corrective |
1164 | action to be taken, must be filed with the governing body of the |
1165 | local governmental entity, district school board, charter |
1166 | school, or charter technical career center within 30 days after |
1167 | the delivery of the auditor's findings. |
1168 | (7) All audits conducted pursuant to this section must be |
1169 | conducted in accordance with the rules of the Auditor General |
1170 | adopted pursuant to s. 11.45. Upon completion of the audit, the |
1171 | auditor shall prepare an audit report in accordance with the |
1172 | rules of the Auditor General. The audit report shall be filed |
1173 | with the Auditor General within 45 days after delivery of the |
1174 | audit report to the governing body of the audited entity, but no |
1175 | later than 9 months after the end of the audited entity's fiscal |
1176 | year. The audit report must include a written statement |
1177 | describing corrective actions to be taken in response to each of |
1178 | the auditor's recommendations included in the audit report. |
1179 | (8) The Auditor General shall notify the Legislative |
1180 | Auditing Committee of any audit report prepared pursuant to this |
1181 | section which indicates that an audited entity has failed to |
1182 | take full corrective action in response to a recommendation that |
1183 | was included in the two preceding financial audit reports. The |
1184 | committee may direct the governing body of the audited entity to |
1185 | provide a written statement to the committee explaining why full |
1186 | corrective action has not been taken or, if the governing body |
1187 | intends to take full corrective action, describing the |
1188 | corrective action to be taken and when it will occur. If the |
1189 | committee determines that the written statement is not |
1190 | sufficient, it may require the chair of the governing body of |
1191 | the local governmental entity or the chair's designee, the |
1192 | elected official of each county agency or the elected official's |
1193 | designee, the chair of the district school board or the chair's |
1194 | designee, the chair of the board of the charter school or the |
1195 | chair's designee, or the chair of the board of the charter |
1196 | technical career center or the chair's designee, as appropriate, |
1197 | to appear before the committee. If the committee determines that |
1198 | an audited entity has failed to take full corrective action for |
1199 | which there is no justifiable reason for not taking such action, |
1200 | or has failed to comply with committee requests made pursuant to |
1201 | this section, the committee may proceed in accordance with s. |
1202 | 11.40(5). |
1203 | (9) |
1204 | shall provide the Auditor General access to the prior year's |
1205 | working papers in accordance with the Statements on Auditing |
1206 | Standards, including documentation of planning, internal |
1207 | control, audit results, and other matters of continuing |
1208 | accounting and auditing significance, such as the working paper |
1209 | analysis of balance sheet accounts and those relating to |
1210 | contingencies. |
1211 | |
1212 | |
1213 | |
1214 | |
1215 | |
1216 | |
1217 | |
1218 | (10) |
1219 | center must file a copy of its audit report with the sponsoring |
1220 | entity; the local district school board, if not the sponsoring |
1221 | entity; the Auditor General; and with the Department of |
1222 | Education. |
1223 | (11) |
1224 | authorities created under chapter 421. |
1225 | (12) |
1226 | the provisions of this section shall govern. |
1227 | Section 21. Paragraph (e) of subsection (1) of section |
1228 | 218.503, Florida Statutes, is amended to read: |
1229 | 218.503 Determination of financial emergency.- |
1230 | (1) Local governmental entities, charter schools, charter |
1231 | technical career centers, and district school boards shall be |
1232 | subject to review and oversight by the Governor, the charter |
1233 | school sponsor, the charter technical career center sponsor, or |
1234 | the Commissioner of Education, as appropriate, when any one of |
1235 | the following conditions occurs: |
1236 | (e) A |
1237 | |
1238 | classified as neither restricted or nonspendable, or a |
1239 | |
1240 | reported on the balance sheet or statement of net assets on the |
1241 | |
1242 | required to report under governmental financial reporting |
1243 | standards, or on the basic financial statements of entities |
1244 | required to report under not-for-profit financial reporting |
1245 | standards, for which sufficient resources of the local |
1246 | governmental entity, charter school, charter technical career |
1247 | center, or district school board, as reported on the |
1248 | |
1249 | financial statements, are not available to cover the deficit. |
1250 | Resources available to cover reported deficits include fund |
1251 | balance or net assets that are not otherwise restricted by |
1252 | federal, state, or local laws, bond covenants, contractual |
1253 | agreements, or other legal constraints. Property, plant, and |
1254 | equipment |
1255 | impair the ability of a local governmental entity, charter |
1256 | school, charter technical career center, or district school |
1257 | board to carry out its functions, are not considered resources |
1258 | available to cover reported deficits. |
1259 | Section 22. Paragraph (c) of subsection (5) of section |
1260 | 373.536, Florida Statutes, is amended, and paragraph (c) is |
1261 | added to subsection (6) of that section, to read: |
1262 | 373.536 District budget and hearing thereon.- |
1263 | (5) TENTATIVE BUDGET CONTENTS AND SUBMISSION; REVIEW AND |
1264 | APPROVAL.- |
1265 | (c) Each water management district shall, by August 1 of |
1266 | each year, submit for review a tentative budget to the Governor, |
1267 | the President of the Senate, the Speaker of the House of |
1268 | Representatives, the chairs of all legislative committees and |
1269 | subcommittees with substantive or fiscal jurisdiction over water |
1270 | management districts, as determined by the President of the |
1271 | Senate or the Speaker of the House of Representatives as |
1272 | applicable, the secretary of the department, and the governing |
1273 | body of each county in which the district has jurisdiction or |
1274 | derives any funds for the operations of the district. The |
1275 | tentative budget must be posted on the water management |
1276 | district's official website at least 2 days before budget |
1277 | hearings held pursuant to s. 200.065 or other law. |
1278 | (6) FINAL BUDGET; ANNUAL AUDIT; CAPITAL IMPROVEMENTS PLAN; |
1279 | WATER RESOURCE DEVELOPMENT WORK PROGRAM.- |
1280 | (c) The final adopted budget must be posted on the water |
1281 | management district's official website within 30 days after |
1282 | adoption. |
1283 | Section 23. Subsections (1) and (5) of section 1011.03, |
1284 | Florida Statutes, are amended, and subsection (6) is added to |
1285 | that section, to read: |
1286 | 1011.03 Public hearings; budget to be submitted to |
1287 | Department of Education.- |
1288 | (1) Each district school board must cause a summary of its |
1289 | tentative budget, including the proposed millage levies as |
1290 | provided for by law, and graphs illustrating a historical |
1291 | summary of financial and demographic data, to be advertised at |
1292 | least once |
1293 | newspaper with the largest circulation published in the district |
1294 | or to be posted at the courthouse door if there be no such |
1295 | newspaper. The board shall post the summary of its tentative |
1296 | budget on the district's official website. If the district does |
1297 | not operate an official website, the board must, within a |
1298 | reasonable period of time as established by the county in which |
1299 | the district is located, transmit the summary to the manager or |
1300 | administrator of the county. The manager or administrator shall |
1301 | post the summary of the tentative budget on the county's |
1302 | website. |
1303 | (5) The board shall hold public hearings to adopt |
1304 | tentative and final budgets pursuant to s. 200.065. The hearings |
1305 | shall be primarily for the purpose of hearing requests and |
1306 | complaints from the public regarding the budgets and the |
1307 | proposed tax levies and for explaining the budget and proposed |
1308 | or adopted amendments thereto, if any. The tentative budget must |
1309 | be posted on the district's official website at least 2 days |
1310 | before the budget hearing held pursuant to s. 200.065 or other |
1311 | law. The final adopted budget must be posted on the district's |
1312 | official website within 30 days after adoption. If the district |
1313 | does not operate an official website, the board must, within a |
1314 | reasonable period of time as established by the county in which |
1315 | the district is located, transmit the tentative budget or final |
1316 | budget to the manager or administrator of the county. The |
1317 | manager or administrator shall post the tentative budget or |
1318 | final budget on the county's website. The |
1319 | shall |
1320 | copies of the adopted budget to the Department of Education for |
1321 | approval as prescribed by law and rules of the State Board of |
1322 | Education. |
1323 | (6) If the governing body of a district amends the budget, |
1324 | the adopted amendment must be posted on the official website of |
1325 | the district within 5 days after adoption. If the district does |
1326 | not operate an official website, the board must, within a |
1327 | reasonable period of time as established by the county in which |
1328 | the district is located, transmit the adopted amendments to the |
1329 | manager or administrator of the county. The manager or |
1330 | administrator shall post the tentative budget and final budget |
1331 | on the county's website. |
1332 | Section 24. Section 1011.051, Florida Statutes, is amended |
1333 | to read: |
1334 | 1011.051 Guidelines for general funds.-The district school |
1335 | board shall maintain a |
1336 | balance that is sufficient to address normal contingencies. |
1337 | (1) If at any time the portion of the |
1338 | fund's ending fund balance classified as neither restricted or |
1339 | nonspendable in the district's approved operating budget is |
1340 | projected to fall |
1341 | of projected general fund revenues during the current fiscal |
1342 | year, the superintendent shall provide written notification to |
1343 | the district school board and the Commissioner of Education. |
1344 | (2) If at any time the portion of the |
1345 | fund's ending fund balance classified as |
1346 | nonspendable in the district's approved operating budget is |
1347 | projected to fall |
1348 | of projected general fund revenues during the current fiscal |
1349 | year, the superintendent shall provide written notification to |
1350 | the district school board and the Commissioner of Education. |
1351 | Within 14 days after receiving such notification, if the |
1352 | commissioner determines that the district does not have a plan |
1353 | that is reasonably anticipated to avoid a financial emergency as |
1354 | determined pursuant to s. 218.503, the commissioner shall |
1355 | appoint a financial emergency board that shall operate |
1356 | consistent with the requirements, powers, and duties specified |
1357 | in s. 218.503(3)(g). |
1358 | Section 25. Paragraph (a) of subsection (3) of section |
1359 | 1011.64, Florida Statutes, is amended to read: |
1360 | 1011.64 School district minimum classroom expenditure |
1361 | requirements.- |
1362 | (3)(a) Annually the Department of Education shall |
1363 | calculate for each school district: |
1364 | 1. Total K-12 operating expenditures, which are defined as |
1365 | the amount of total general fund expenditures for K-12 programs |
1366 | as reported in accordance with the accounts and codes prescribed |
1367 | in the most recent issuance of the Department of Education |
1368 | publication entitled "Financial and Program Cost Accounting and |
1369 | Reporting for Florida Schools" and as included in the most |
1370 | recent annual financial report submitted to the Commissioner of |
1371 | Education, less the student transportation revenue allocation |
1372 | from the state appropriation for that purpose, amounts |
1373 | transferred to other funds, and increases to the amount of the |
1374 | general fund's |
1375 | neither restricted or nonspendable when the total |
1376 | ending fund balance classified as neither restricted or |
1377 | nonspendable is in excess of 5 percent of the total general fund |
1378 | revenues. |
1379 | 2. Expenditures for classroom instruction, which shall be |
1380 | the sum of the general fund expenditures for K-12 instruction |
1381 | and instructional staff training. |
1382 | Section 26. This act shall take effect October 1, 2010. |
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