Bill Text: FL S0354 | 2018 | Regular Session | Comm Sub


Bill Title: Government Accountability

Spectrum: Slight Partisan Bill (? 2-1)

Status: (Failed) 2018-03-10 - Died in Rules [S0354 Detail]

Download: Florida-2018-S0354-Comm_Sub.html
       Florida Senate - 2018                       CS for CS for SB 354
       
       
        
       By the Committees on Appropriations; and Community Affairs; and
       Senator Stargel
       
       
       
       
       576-04147-18                                           2018354c2
    1                        A bill to be entitled                      
    2         An act relating to government accountability; amending
    3         s. 11.40, F.S.; requiring, rather than authorizing,
    4         the Legislative Auditing Committee to schedule
    5         hearings concerning certain governmental entities for
    6         failure to comply with certain financial audit
    7         requirements; amending s. 11.45, F.S.; defining the
    8         terms “abuse,” “fraud,” and “waste”; revising
    9         definitions; excluding water management districts from
   10         certain audit requirements; removing a cross
   11         reference; authorizing the Auditor General to conduct
   12         audits of tourist development councils and county
   13         tourism promotion agencies; revising reporting
   14         requirements applicable to the Auditor General;
   15         amending s. 28.35, F.S.; revising reporting
   16         requirements applicable to the Florida Clerks of Court
   17         Operations Corporation; amending s. 43.16, F.S.;
   18         revising the responsibilities of the Justice
   19         Administrative Commission, each state attorney, each
   20         public defender, the criminal conflict and civil
   21         regional counsel, the capital collateral regional
   22         counsel, and the Guardian Ad Litem Program, to include
   23         the establishment and maintenance of certain internal
   24         controls; amending s. 112.061, F.S.; revising certain
   25         lodging rates for the purpose of reimbursement to
   26         specified employees; authorizing an employee to expend
   27         his or her funds for certain lodging expenses;
   28         authorizing the Department of Management Services to
   29         adopt rules for specified purposes; providing
   30         definitions; requiring executive branch state
   31         government agencies and the judicial branch to report
   32         certain travel information of public officers and
   33         employees in the statewide travel management system;
   34         requiring executive branch state government agencies
   35         and the judicial branch to use the statewide travel
   36         management system for certain purposes; requiring the
   37         Department of Management Services to make certain
   38         travel reports available to the public by a specified
   39         date; prescribing reporting requirements for the
   40         statewide travel management system for certain
   41         reporting entities; specifying that certain reporting
   42         requirements are contingent upon funding by the
   43         Legislature; specifying that travel reports may not
   44         reveal information confidential and exempt or exempt
   45         from public records requirements; providing for the
   46         redaction of such information from travel reports;
   47         specifying that the Secretary of Management Services
   48         or an officer, an employee, or a contractor of the
   49         department is not responsible for redacting such
   50         portions of travel reports; providing for
   51         construction; amending ss. 129.03, 129.06, and
   52         166.241, F.S.; requiring counties and municipalities
   53         to maintain certain budget documents on the entities’
   54         websites for a specified period; requiring county and
   55         municipality budget officers to submit certain budget
   56         information to specified entities within a certain
   57         timeframe; amending s. 189.016, F.S.; requiring
   58         special district budget officers to submit certain
   59         budget information to specified entities within a
   60         certain timeframe; amending s. 215.86, F.S.; revising
   61         the purposes for which management systems and internal
   62         controls must be established and maintained by each
   63         state agency and the judicial branch; amending s.
   64         215.97, F.S.; revising certain audit threshold
   65         requirements; amending s. 215.985, F.S.; revising the
   66         requirements for a monthly financial statement
   67         provided by a water management district; amending s.
   68         218.32, F.S.; revising certain reporting deadlines for
   69         an audit report and annual financial report of certain
   70         local governmental entities; providing an exception
   71         for certain charter counties; prescribing duties of an
   72         independent certified public accountant in conducting
   73         an audit; providing legislative intent regarding the
   74         establishment of the Florida Open Financial Statement
   75         System; authorizing the Chief Financial Officer to
   76         consult with certain stakeholders for input on the
   77         design and implementation of the system; specifying
   78         requirements and procedures for the Chief Financial
   79         Officer in selecting and recruiting contractors for
   80         certain purposes; requiring the Chief Financial
   81         Officer to require completion of all work by a
   82         specified date; providing that if the Chief Financial
   83         Officer deems work products adequate, all local
   84         governmental financial statements pertaining to fiscal
   85         years ending on or after a specified date must meet
   86         certain requirements; providing for the suspension of
   87         salary payments to the head of a local governmental
   88         entity that does not submit certain financial
   89         information; authorizing the Department of Financial
   90         Services to request additional information from a
   91         local governmental entity under certain circumstances;
   92         requiring a local governmental entity to comply with
   93         such requests within a specified timeframe; requiring
   94         the department to notify the Legislative Auditing
   95         Committee of noncompliance; authorizing the committee
   96         to take certain action; requiring the department to
   97         post annual financial reports for certain governmental
   98         entities on its website within a specified timeframe;
   99         amending s. 218.33, F.S.; requiring local governmental
  100         entities to establish and maintain internal controls
  101         to achieve specified purposes; amending s. 218.39,
  102         F.S.; requiring municipalities and special districts
  103         to have a certain audit performed beginning with a
  104         specified fiscal year; revising the deadline for an
  105         audit report; providing an exception; requiring the
  106         governing body of an audited entity to respond to
  107         audit recommendations under specified circumstances;
  108         amending s. 218.391, F.S.; revising membership for
  109         audit committees; prohibiting an employee, a chief
  110         executive officer, or a chief financial officer of the
  111         respective governmental entity from serving as a
  112         voting member of an audit committee; requiring an
  113         auditor to include certain information in a management
  114         letter; requiring the chair of a governmental entity’s
  115         governing body to submit an affidavit containing
  116         certain information when the entity contracts with an
  117         auditor to conduct an audit; providing requirements
  118         and procedures for selecting an auditor; requiring the
  119         Legislative Auditing Committee to determine whether a
  120         governmental entity should be subject to state action
  121         under certain circumstances; amending s. 286.0114,
  122         F.S.; prohibiting a board or commission from requiring
  123         an advance copy of testimony or comments from a member
  124         of the public as a precondition to being given the
  125         opportunity to be heard at a public meeting; amending
  126         s. 373.536, F.S.; deleting obsolete language;
  127         requiring water management districts to maintain
  128         certain budget documents on the districts’ websites
  129         for a specified period; requiring district budget
  130         officers to submit certain budget information to
  131         specified entities within a certain timeframe;
  132         providing for the suspension of salary payments of a
  133         district executive director if the district does not
  134         submit such information; amending s. 1001.42, F.S.;
  135         authorizing district school board members to request
  136         and receive specified budget information; requiring
  137         employment of internal auditors in certain school
  138         districts; revising provisions relating to the scope
  139         of such internal auditors; amending s. 1002.33, F.S.;
  140         revising the responsibilities of the governing board
  141         of a charter school to include the establishment and
  142         maintenance of internal controls; amending s. 1002.37,
  143         F.S.; requiring completion of an annual financial
  144         audit of the Florida Virtual School; specifying audit
  145         requirements; requiring an audit report to be
  146         submitted to the board of trustees of the Florida
  147         Virtual School and the Auditor General; deleting
  148         obsolete provisions; amending s. 1010.01, F.S.;
  149         requiring each school district, Florida College System
  150         institution, and state university to establish and
  151         maintain certain internal controls; amending s.
  152         1010.30, F.S.; requiring a district school board,
  153         Florida College System institution board of trustees,
  154         or university board of trustees to respond to audit
  155         recommendations under certain circumstances; amending
  156         s. 1011.03, F.S.; requiring a district school board’s
  157         budget officer to submit certain budget information to
  158         specified entities within a certain timeframe;
  159         providing for suspension of salary payments for a
  160         superintendent of a district that does not submit such
  161         information; amending s. 1011.60, F.S.; requiring
  162         district school boards that submit an annual financial
  163         report to the Department of Education to also
  164         electronically submit a copy to the clerk of the
  165         court; requiring the Office of Economic and
  166         Demographic Research to develop, by a specified date,
  167         certain forms for use by local governmental entities
  168         in reporting certain budget information; requiring the
  169         office to submit a report to the Legislature by a
  170         specified date; providing requirements for the report;
  171         amending ss. 165.0615, 189.066, 189.069, 189.074, and
  172         218.503, F.S.; conforming provisions and cross
  173         references to changes made by the act; declaring that
  174         the act fulfills an important state interest;
  175         providing an effective date.
  176          
  177  Be It Enacted by the Legislature of the State of Florida:
  178  
  179         Section 1. Subsection (2) of section 11.40, Florida
  180  Statutes, is amended to read:
  181         11.40 Legislative Auditing Committee.—
  182         (2) Following notification by the Auditor General, the
  183  Department of Financial Services, or the Division of Bond
  184  Finance of the State Board of Administration, the Governor or
  185  his or her designee, or the Commissioner of Education or his or
  186  her designee of the failure of a local governmental entity,
  187  district school board, charter school, or charter technical
  188  career center to comply with the applicable provisions within s.
  189  11.45(5)-(7), s. 218.32(1), s. 218.38, or s. 218.503(3), the
  190  Legislative Auditing Committee shall may schedule a hearing to
  191  determine if the entity should be subject to further state
  192  action. If the committee determines that the entity should be
  193  subject to further state action, the committee shall:
  194         (a) In the case of a local governmental entity or district
  195  school board, direct the Department of Revenue and the
  196  Department of Financial Services to withhold any funds not
  197  pledged for bond debt service satisfaction which are payable to
  198  such entity until the entity complies with the law. The
  199  committee shall specify the date that such action must shall
  200  begin, and the directive must be received by the Department of
  201  Revenue and the Department of Financial Services 30 days before
  202  the date of the distribution mandated by law. The Department of
  203  Revenue and the Department of Financial Services may implement
  204  the provisions of this paragraph.
  205         (b) In the case of a special district created by:
  206         1. A special act, notify the President of the Senate, the
  207  Speaker of the House of Representatives, the standing committees
  208  of the Senate and the House of Representatives charged with
  209  special district oversight as determined by the presiding
  210  officers of each respective chamber, the legislators who
  211  represent a portion of the geographical jurisdiction of the
  212  special district, and the Department of Economic Opportunity
  213  that the special district has failed to comply with the law.
  214  Upon receipt of notification, the Department of Economic
  215  Opportunity shall proceed pursuant to s. 189.062 or s. 189.067.
  216  If the special district remains in noncompliance after the
  217  process set forth in s. 189.0651, or if a public hearing is not
  218  held, the Legislative Auditing Committee may request the
  219  department to proceed pursuant to s. 189.067(3).
  220         2. A local ordinance, notify the chair or equivalent of the
  221  local general-purpose government pursuant to s. 189.0652 and the
  222  Department of Economic Opportunity that the special district has
  223  failed to comply with the law. Upon receipt of notification, the
  224  department shall proceed pursuant to s. 189.062 or s. 189.067.
  225  If the special district remains in noncompliance after the
  226  process set forth in s. 189.0652, or if a public hearing is not
  227  held, the Legislative Auditing Committee may request the
  228  department to proceed pursuant to s. 189.067(3).
  229         3. Any manner other than a special act or local ordinance,
  230  notify the Department of Economic Opportunity that the special
  231  district has failed to comply with the law. Upon receipt of
  232  notification, the department shall proceed pursuant to s.
  233  189.062 or s. 189.067(3).
  234         (c) In the case of a charter school or charter technical
  235  career center, notify the appropriate sponsoring entity, which
  236  may terminate the charter pursuant to ss. 1002.33 and 1002.34.
  237         Section 2. Subsection (1), paragraph (j) of subsection (2),
  238  paragraph (u) of subsection (3), and paragraphs (f) and (i) of
  239  subsection (7) of section 11.45, Florida Statutes, are amended,
  240  and paragraph (y) is added to subsection (3) of that section, to
  241  read:
  242         11.45 Definitions; duties; authorities; reports; rules.—
  243         (1) DEFINITIONS.—As used in ss. 11.40-11.51, the term:
  244         (a)“Abuse” means behavior that is deficient or improper
  245  when compared with behavior that a prudent person would consider
  246  a reasonable and necessary operational practice given the facts
  247  and circumstances. The term includes the misuse of authority or
  248  position for personal gain.
  249         (b)(a) “Audit” means a financial audit, operational audit,
  250  or performance audit.
  251         (c)(b) “County agency” means a board of county
  252  commissioners or other legislative and governing body of a
  253  county, however styled, including that of a consolidated or
  254  metropolitan government, a clerk of the circuit court, a
  255  separate or ex officio clerk of the county court, a sheriff, a
  256  property appraiser, a tax collector, a supervisor of elections,
  257  or any other officer in whom any portion of the fiscal duties of
  258  a body or officer expressly stated in this paragraph are the
  259  above are under law separately placed by law.
  260         (d)(c) “Financial audit” means an examination of financial
  261  statements in order to express an opinion on the fairness with
  262  which they are presented in conformity with generally accepted
  263  accounting principles and an examination to determine whether
  264  operations are properly conducted in accordance with legal and
  265  regulatory requirements. Financial audits must be conducted in
  266  accordance with auditing standards generally accepted in the
  267  United States and government auditing standards as adopted by
  268  the Board of Accountancy. When applicable, the scope of
  269  financial audits must shall encompass the additional activities
  270  necessary to establish compliance with the Single Audit Act
  271  Amendments of 1996, 31 U.S.C. ss. 7501-7507, and other
  272  applicable federal law.
  273         (e)“Fraud” means obtaining something of value through
  274  willful misrepresentation, including, but not limited to, the
  275  intentional misstatements or intentional omissions of amounts or
  276  disclosures in financial statements to deceive users of
  277  financial statements, theft of an entity’s assets, bribery, or
  278  the use of one’s position for personal enrichment through the
  279  deliberate misuse or misapplication of an organization’s
  280  resources.
  281         (f)(d) “Governmental entity” means a state agency, a county
  282  agency, or any other entity, however styled, that independently
  283  exercises any type of state or local governmental function.
  284         (g)(e) “Local governmental entity” means a county agency,
  285  municipality, tourist development council, county tourism
  286  promotion agency, or special district as defined in s. 189.012.
  287  The term, but does not include any housing authority established
  288  under chapter 421.
  289         (h)(f) “Management letter” means a statement of the
  290  auditor’s comments and recommendations.
  291         (i)(g) “Operational audit” means an audit whose purpose is
  292  to evaluate management’s performance in establishing and
  293  maintaining internal controls, including controls designed to
  294  prevent and detect fraud, waste, and abuse, and in administering
  295  assigned responsibilities in accordance with applicable laws,
  296  administrative rules, contracts, grant agreements, and other
  297  guidelines. Operational audits must be conducted in accordance
  298  with government auditing standards. Such audits examine internal
  299  controls that are designed and placed in operation to promote
  300  and encourage the achievement of management’s control objectives
  301  in the categories of compliance, economic and efficient
  302  operations, reliability of financial records and reports, and
  303  safeguarding of assets, and identify weaknesses in those
  304  internal controls.
  305         (j)(h) “Performance audit” means an examination of a
  306  program, activity, or function of a governmental entity,
  307  conducted in accordance with applicable government auditing
  308  standards or auditing and evaluation standards of other
  309  appropriate authoritative bodies. The term includes an
  310  examination of issues related to:
  311         1. Economy, efficiency, or effectiveness of the program.
  312         2. Structure or design of the program to accomplish its
  313  goals and objectives.
  314         3. Adequacy of the program to meet the needs identified by
  315  the Legislature or governing body.
  316         4. Alternative methods of providing program services or
  317  products.
  318         5. Goals, objectives, and performance measures used by the
  319  agency to monitor and report program accomplishments.
  320         6. The accuracy or adequacy of public documents, reports,
  321  or requests prepared under the program by state agencies.
  322         7. Compliance of the program with appropriate policies,
  323  rules, or laws.
  324         8. Any other issues related to governmental entities as
  325  directed by the Legislative Auditing Committee.
  326         (k)(i) “Political subdivision” means a separate agency or
  327  unit of local government created or established by law and
  328  includes, but is not limited to, the following and the officers
  329  thereof: authority, board, branch, bureau, city, commission,
  330  consolidated government, county, department, district,
  331  institution, metropolitan government, municipality, office,
  332  officer, public corporation, town, or village.
  333         (l)(j) “State agency” means a separate agency or unit of
  334  state government created or established by law and includes, but
  335  is not limited to, the following and the officers thereof:
  336  authority, board, branch, bureau, commission, department,
  337  division, institution, office, officer, or public corporation,
  338  as the case may be, except any such agency or unit within the
  339  legislative branch of state government other than the Florida
  340  Public Service Commission.
  341         (m)“Waste” means the act of using or expending resources
  342  unreasonably, carelessly, extravagantly, or for no useful
  343  purpose.
  344         (2) DUTIES.—The Auditor General shall:
  345         (j) Conduct audits of local governmental entities when
  346  determined to be necessary by the Auditor General, when directed
  347  by the Legislative Auditing Committee, or when otherwise
  348  required by law. No later than 18 months after the release of
  349  the audit report, the Auditor General shall perform such
  350  appropriate followup procedures as he or she deems necessary to
  351  determine the audited entity’s progress in addressing the
  352  findings and recommendations contained within the Auditor
  353  General’s previous report. The Auditor General shall notify each
  354  member of the audited entity’s governing body and the
  355  Legislative Auditing Committee of the results of his or her
  356  determination. For purposes of this paragraph, local
  357  governmental entities do not include water management districts.
  358  
  359  The Auditor General shall perform his or her duties
  360  independently but under the general policies established by the
  361  Legislative Auditing Committee. This subsection does not limit
  362  the Auditor General’s discretionary authority to conduct other
  363  audits or engagements of governmental entities as authorized in
  364  subsection (3).
  365         (3) AUTHORITY FOR AUDITS AND OTHER ENGAGEMENTS.—The Auditor
  366  General may, pursuant to his or her own authority, or at the
  367  direction of the Legislative Auditing Committee, conduct audits
  368  or other engagements as determined appropriate by the Auditor
  369  General of:
  370         (u) The Florida Virtual School pursuant to s. 1002.37.
  371         (y)Tourist development councils and county tourism
  372  promotion agencies.
  373         (7) AUDITOR GENERAL REPORTING REQUIREMENTS.—
  374         (f) The Auditor General shall annually compile and transmit
  375  to the President of the Senate, the Speaker of the House of
  376  Representatives, and the Legislative Auditing Committee a
  377  summary of significant findings and financial trends identified
  378  in audit reports reviewed in paragraph (b) or otherwise
  379  identified by the Auditor General’s review of such audit reports
  380  and financial information, and identified in audits of district
  381  school boards conducted by the Auditor General. The Auditor
  382  General shall include financial information provided pursuant to
  383  s. 218.32(1)(f) s. 218.32(1)(e) for entities with fiscal years
  384  ending on or after June 30, 2003, within his or her reports
  385  submitted pursuant to this paragraph.
  386         (i) The Auditor General shall annually transmit by July 15,
  387  to the President of the Senate, the Speaker of the House of
  388  Representatives, and the Department of Financial Services, a
  389  list of all school districts, charter schools, charter technical
  390  career centers, Florida College System institutions, state
  391  universities, and local governmental entities water management
  392  districts that have failed to comply with the transparency
  393  requirements as identified in the audit reports reviewed
  394  pursuant to paragraph (b) and those conducted pursuant to
  395  subsection (2).
  396         Section 3. Paragraph (d) of subsection (2) of section
  397  28.35, Florida Statutes, is amended to read:
  398         28.35 Florida Clerks of Court Operations Corporation.—
  399         (2) The duties of the corporation shall include the
  400  following:
  401         (d) Developing and certifying a uniform system of workload
  402  measures and applicable workload standards for court-related
  403  functions as developed by the corporation and clerk workload
  404  performance in meeting the workload performance standards. These
  405  workload measures and workload performance standards shall be
  406  designed to facilitate an objective determination of the
  407  performance of each clerk in accordance with minimum standards
  408  for fiscal management, operational efficiency, and effective
  409  collection of fines, fees, service charges, and court costs. The
  410  corporation shall develop the workload measures and workload
  411  performance standards in consultation with the Legislature. When
  412  the corporation finds a clerk has not met the workload
  413  performance standards, the corporation shall identify the nature
  414  of each deficiency and any corrective action recommended and
  415  taken by the affected clerk of the court. For quarterly periods
  416  ending on the last day of March, June, September, and December
  417  of each year, the corporation shall notify the Legislature of
  418  any clerk not meeting workload performance standards and provide
  419  a copy of any corrective action plans. Such notifications shall
  420  be submitted no later than 45 days after the end of the
  421  preceding quarterly period. As used in this subsection, the
  422  term:
  423         1. “Workload measures” means the measurement of the
  424  activities and frequency of the work required for the clerk to
  425  adequately perform the court-related duties of the office as
  426  defined by the membership of the Florida Clerks of Court
  427  Operations Corporation.
  428         2. “Workload performance standards” means the standards
  429  developed to measure the timeliness and effectiveness of the
  430  activities that are accomplished by the clerk in the performance
  431  of the court-related duties of the office as defined by the
  432  membership of the Florida Clerks of Court Operations
  433  Corporation.
  434         Section 4. Present subsections (6) and (7) of section
  435  43.16, Florida Statutes, are renumbered as subsections (7) and
  436  (8), respectively, and a new subsection (6) is added to that
  437  section, to read:
  438         43.16 Justice Administrative Commission; membership, powers
  439  and duties.—
  440         (6)The commission, each state attorney, each public
  441  defender, the criminal conflict and civil regional counsel, the
  442  capital collateral regional counsel, and the Guardian Ad Litem
  443  Program shall establish and maintain internal controls designed
  444  to:
  445         (a)Prevent and detect fraud, waste, and abuse as defined
  446  in s. 11.45(1).
  447         (b)Promote and encourage compliance with applicable laws,
  448  rules, contracts, grant agreements, and best practices.
  449         (c)Support economical and efficient operations.
  450         (d)Ensure reliability of financial records and reports.
  451         (e)Safeguard assets.
  452         Section 5. Subsection (6) of section 112.061, Florida
  453  Statutes, is amended, paragraph (c) is added to subsection (9)
  454  of that section, and subsection (16) is added to that section,
  455  to read:
  456         112.061 Per diem and travel expenses of public officers,
  457  employees, and authorized persons.—
  458         (6) RATES OF PER DIEM AND SUBSISTENCE ALLOWANCE.—For
  459  purposes of reimbursement rates and methods of calculation, per
  460  diem and subsistence allowances are provided as follows:
  461         (a) All travelers shall be allowed for subsistence when
  462  traveling to a convention or conference or when traveling within
  463  or outside the state in order to conduct bona fide state
  464  business, which convention, conference, or business serves a
  465  direct and lawful public purpose with relation to the public
  466  agency served by the person attending such meeting or conducting
  467  such business, either of the following for each day of such
  468  travel at the option of the traveler:
  469         1. Eighty dollars per diem; or
  470         2. If actual expenses exceed $80, the amounts permitted in
  471  paragraph (b) for subsistence, plus actual expenses for lodging
  472  at a single-occupancy rate, except as provided in paragraph (c),
  473  to be substantiated by paid bills therefor.
  474  
  475  When lodging or meals are provided at a state institution, the
  476  traveler shall be reimbursed only for the actual expenses of
  477  such lodging or meals, not to exceed the maximum provided for in
  478  this subsection.
  479         (b) All travelers shall be allowed the following amounts
  480  for subsistence while on Class C travel on official business as
  481  provided in paragraph (5)(b):
  482         1. Breakfast...........................................$6
  483         2. Lunch..............................................$11
  484         3. Dinner.............................................$19
  485         (c)Actual expenses for lodging associated with the
  486  attendance of an employee of a state agency or the judicial
  487  branch at a meeting, conference, or convention organized or
  488  sponsored in whole or in part by a state agency or the judicial
  489  branch may not exceed $150 per day. However, an employee may
  490  expend his or her own funds for any lodging expenses that exceed
  491  $150 per day. For purposes of this paragraph, a meeting does not
  492  include travel activities for conducting an audit, examination,
  493  inspection, or investigation or travel activities related to a
  494  litigation or emergency response.
  495         (d)(c) No one, whether traveling out of state or in state,
  496  shall be reimbursed for any meal or lodging included in a
  497  convention or conference registration fee paid by the state.
  498         (9) RULES.—
  499         (c) The Department of Management Services may adopt rules
  500  to administer the provisions of this section relating to the
  501  statewide travel management system.
  502         (16) STATEWIDE TRAVEL MANAGEMENT SYSTEM.—
  503         (a) For purposes of this subsection, the term:
  504         1. “Local constitutional officer” includes sheriffs, tax
  505  collectors, property appraisers, supervisors of elections,
  506  clerks of the circuit court, county commissioners, district
  507  school board members, and superintendents of schools.
  508         2. “Reporting entity” includes each municipality, county,
  509  local constitutional officer, county school district, state
  510  college, state university, and water management district.
  511         3. “Statewide travel management system” means the system
  512  used by the Department of Management Services to:
  513         a. Collect and store information relating to public officer
  514  or employee travel information.
  515         b. Standardize and automate agency travel management.
  516         c. Allow for travel planning and approval, expense
  517  reporting, and reimbursement.
  518         d. Allow travel information queries.
  519         (b) Each executive branch state government agency and the
  520  judicial branch must report in the statewide travel management
  521  system all public officer and employee travel information,
  522  including, but not limited to, name and position title, purpose
  523  of travel, dates and location of travel, mode of travel,
  524  confirmation from the head of the agency or designee
  525  authorization if required, and total travel cost.
  526         1. Each executive branch state government agency and the
  527  judicial branch must use the statewide travel management system
  528  for purposes of travel authorization and reimbursement.
  529         2. By November 1, 2018, the Department of Management
  530  Services shall make available to the public all travel reports
  531  posted on the statewide travel management system for executive
  532  branch state government agencies and the judicial branch.
  533         (c) Each reporting entity must post on the statewide travel
  534  management system information relating to all travel resulting
  535  in an overnight stay for public officers and employees,
  536  including, but not limited to, name and position title, purpose
  537  of travel, dates and location of travel, mode of travel, and
  538  total travel costs.
  539         1. Each reporting entity shall post one travel report per
  540  entity. A local constitutional officer may post a separate
  541  travel report from the respective county travel report.
  542         2. Every month, each reporting entity shall post a travel
  543  report for the previous month.
  544         3. The Department of Management Services shall provide a
  545  format and method for reporting entities to post travel reports.
  546         4. No later than November 1, 2019, each reporting entity
  547  shall post monthly travel reports relating to all travel
  548  resulting in an overnight stay for public officers and
  549  employees.
  550         5. Beginning December 1, 2019, the Department of Management
  551  Services shall make available to the public all travel reports
  552  for reporting entities which are in the statewide travel
  553  management system.
  554         6. The requirements of this paragraph are contingent upon
  555  the Legislature appropriating at least $5.4 million to the
  556  Department of Management Services for the 2018-2019 fiscal year
  557  to implement the system for the reporting entities.
  558         (d) Travel reports made available on the statewide travel
  559  management system may not reveal information made confidential
  560  and exempt or exempt by law.
  561         1. A reporting entity must redact confidential and exempt
  562  or exempt information from a travel report before posting the
  563  report on the statewide travel management system. If the
  564  reporting entity becomes aware that an improperly redacted
  565  travel report has been posted, the entity must notify the
  566  Department of Management Services and immediately request
  567  removal of the travel report from the statewide travel
  568  management system. Within 7 business days of becoming aware that
  569  an improperly redacted travel report has been posted, the entity
  570  must post a properly redacted travel report on the statewide
  571  travel management system.
  572         2. The Secretary of Management Services or an officer, an
  573  employee, or a contractor of the department is not responsible
  574  for redacting confidential and exempt or exempt information from
  575  a travel report posted on the statewide travel management
  576  system.
  577         3. The posting of travel reports on the statewide travel
  578  management system or the provision of information on a website
  579  for public viewing and downloading does not supersede the duty
  580  of a reporting entity to respond to a public records request or
  581  subpoena for the information.
  582         Section 6. Paragraph (c) of subsection (3) of section
  583  129.03, Florida Statutes, is amended, and paragraph (d) is added
  584  to that subsection, to read:
  585         129.03 Preparation and adoption of budget.—
  586         (3) The county budget officer, after tentatively
  587  ascertaining the proposed fiscal policies of the board for the
  588  next fiscal year, shall prepare and present to the board a
  589  tentative budget for the next fiscal year for each of the funds
  590  provided in this chapter, including all estimated receipts,
  591  taxes to be levied, and balances expected to be brought forward
  592  and all estimated expenditures, reserves, and balances to be
  593  carried over at the end of the year.
  594         (c) The board shall hold public hearings to adopt tentative
  595  and final budgets pursuant to s. 200.065. The hearings shall be
  596  primarily for the purpose of hearing requests and complaints
  597  from the public regarding the budgets and the proposed tax
  598  levies and for explaining the budget and any proposed or adopted
  599  amendments. The tentative budget must be posted on the county’s
  600  official website at least 2 days before the public hearing to
  601  consider such budget and must remain on the website for at least
  602  45 days. The final budget must be posted on the website within
  603  30 days after adoption and must remain on the website for at
  604  least 2 years. The tentative budgets, adopted tentative budgets,
  605  and final budgets shall be filed in the office of the county
  606  auditor as a public record. Sufficient reference in words and
  607  figures to identify the particular transactions must shall be
  608  made in the minutes of the board to record its actions with
  609  reference to the budgets.
  610         (d)1. Beginning in the 2018-2019 fiscal year, the county
  611  budget officer shall electronically submit information regarding
  612  the final budget to the Office of Economic and Demographic
  613  Research in the format specified by the office within 30 days
  614  after adoption of the final budget. If the Governor declares a
  615  state of emergency pursuant to s. 252.36(2) within 30 days after
  616  the submission deadline, the office may extend the deadline up
  617  to an additional 90 days.
  618         2. The county budget officer shall also electronically
  619  submit to the clerk of the court:
  620         a. A copy of the information that was submitted to the
  621  office.
  622         b. A copy of the final budget that was posted on the
  623  county’s website.
  624         c. A statement certifying that the items in sub
  625  subparagraphs a. and b. were timely submitted and posted.
  626         3. Subparagraph 2. does not apply to a charter county in
  627  which the clerk of the court is not the county auditor.
  628         Section 7. Paragraph (f) of subsection (2) of section
  629  129.06, Florida Statutes, is amended to read:
  630         129.06 Execution and amendment of budget.—
  631         (2) The board at any time within a fiscal year may amend a
  632  budget for that year, and may within the first 60 days of a
  633  fiscal year amend the budget for the prior fiscal year, as
  634  follows:
  635         (f) Unless otherwise prohibited by law, if an amendment to
  636  a budget is required for a purpose not specifically authorized
  637  in paragraphs (a)-(e), the amendment may be authorized by
  638  resolution or ordinance of the board of county commissioners
  639  adopted following a public hearing.
  640         1. The public hearing must be advertised at least 2 days,
  641  but not more than 5 days, before the date of the hearing. The
  642  advertisement must appear in a newspaper of paid general
  643  circulation and must identify the name of the taxing authority,
  644  the date, place, and time of the hearing, and the purpose of the
  645  hearing. The advertisement must also identify each budgetary
  646  fund to be amended, the source of the funds, the use of the
  647  funds, and the total amount of each fund’s appropriations.
  648         2. If the board amends the budget pursuant to this
  649  paragraph, the adopted amendment must be posted on the county’s
  650  official website within 5 days after adoption and must remain on
  651  the website for at least 2 years.
  652         Section 8. Present subsections (4) and (5) of section
  653  166.241, Florida Statutes, are renumbered as subsections (5) and
  654  (6), respectively, subsection (3) and present subsection (5) are
  655  amended, and a new subsection (4) is added to that section, to
  656  read:
  657         166.241 Fiscal years, budgets, and budget amendments.—
  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 and must remain on the website for at least
  662  45 days. The final adopted budget must be posted on the
  663  municipality’s official website within 30 days after adoption
  664  and must remain on the website for at least 2 years. If the
  665  municipality does not operate an official website, the
  666  municipality must, within a reasonable period of time as
  667  established by the county or counties in which the municipality
  668  is located, transmit the tentative budget and final budget to
  669  the manager or administrator of such county or counties who
  670  shall post the budgets on the county’s website.
  671         (4) Beginning in the 2018-2019 fiscal year, the
  672  municipality budget officer shall electronically submit
  673  information regarding the final budget to the Office of Economic
  674  and Demographic Research in the format specified by the office
  675  within 30 days after adoption of the final budget. If the
  676  Governor declares a state of emergency pursuant to s. 252.36(2)
  677  within 30 days after the submission deadline, the office may
  678  extend the deadline up to an additional 90 days. The
  679  municipality budget officer shall also electronically submit to
  680  the clerk of the court:
  681         (a) A copy of the information that was submitted to the
  682  office.
  683         (b) A copy of the final budget that was posted on the
  684  municipality’s website.
  685         (c) A statement certifying that the items in paragraphs (a)
  686  and (b) were timely submitted and posted.
  687         (6)(5) If the governing body of a municipality amends the
  688  budget pursuant to paragraph (5)(c) (4)(c), the adopted
  689  amendment must be posted on the official website of the
  690  municipality within 5 days after adoption and must remain on the
  691  website for at least 2 years. If the municipality does not
  692  operate an official website, the municipality must, within a
  693  reasonable period of time as established by the county or
  694  counties in which the municipality is located, transmit the
  695  adopted amendment to the manager or administrator of such county
  696  or counties who shall post the adopted amendment on the county’s
  697  website.
  698         Section 9. Present subsections (5) through (10) of section
  699  189.016, Florida Statutes, are renumbered as subsections (6)
  700  through (11), respectively, present subsections (7) and (10) are
  701  amended, and a new subsection (5) is added to that section, to
  702  read:
  703         189.016 Reports; budgets; audits.—
  704         (5) Beginning in the 2018-2019 fiscal year, the special
  705  district budget officer shall electronically submit information
  706  regarding the final budget to the Office of Economic and
  707  Demographic Research in the format specified by the office
  708  within 30 days after adoption of the final budget. If the
  709  Governor declares a state of emergency under s. 252.36(2) within
  710  30 days after the submission deadline for the final budget, the
  711  office may extend the deadline up to an additional 90 days. The
  712  special district budget officer shall also electronically submit
  713  to the clerk of the court:
  714         (a) A copy of the information that was submitted to the
  715  office.
  716         (b) A copy of the final budget that was posted on the
  717  special district’s website.
  718         (c) A statement certifying that the items in paragraphs (a)
  719  and (b) were timely submitted and posted.
  720         (8)(7) If the governing body of a special district amends
  721  the budget pursuant to paragraph (7)(c) (6)(c), the adopted
  722  amendment must be posted on the official website of the special
  723  district within 5 days after adoption and must remain on the
  724  website for at least 2 years.
  725         (11)(10) All reports or information required to be filed
  726  with a local general-purpose government or governing authority
  727  under ss. 189.014, 189.015, and 189.08 and subsection (9) (8)
  728  must:
  729         (a) If the local general-purpose government or governing
  730  authority is a county, be filed with the clerk of the board of
  731  county commissioners.
  732         (b) If the district is a multicounty district, be filed
  733  with the clerk of the county commission in each county.
  734         (c) If the local general-purpose government or governing
  735  authority is a municipality, be filed at the place designated by
  736  the municipal governing body.
  737         Section 10. Section 215.86, Florida Statutes, is amended to
  738  read:
  739         215.86 Management systems and controls.—Each state agency
  740  and the judicial branch as defined in s. 216.011 shall establish
  741  and maintain management systems and internal controls designed
  742  to:
  743         (1) Prevent and detect fraud, waste, and abuse as defined
  744  in s. 11.45(1). that
  745         (2) Promote and encourage compliance with applicable laws,
  746  rules, contracts, and grant agreements.;
  747         (3) Support economical and economic, efficient, and
  748  effective operations.;
  749         (4) Ensure reliability of financial records and reports.;
  750         (5) Safeguard and safeguarding of assets. Accounting
  751  systems and procedures shall be designed to fulfill the
  752  requirements of generally accepted accounting principles.
  753         Section 11. Paragraph (a) of subsection (2) of section
  754  215.97, Florida Statutes, is amended to read:
  755         215.97 Florida Single Audit Act.—
  756         (2) As used in this section, the term:
  757         (a) “Audit threshold” means the threshold amount used to
  758  determine when a state single audit or project-specific audit of
  759  a nonstate entity shall be conducted in accordance with this
  760  section. Each nonstate entity that expends a total amount of
  761  state financial assistance equal to or in excess of $750,000 in
  762  any fiscal year of such nonstate entity shall be required to
  763  have a state single audit, or a project-specific audit, for such
  764  fiscal year in accordance with the requirements of this section.
  765  Every 2 years the Auditor General, After consulting with the
  766  Executive Office of the Governor, the Department of Financial
  767  Services, and all state awarding agencies, the Auditor General
  768  shall periodically review the threshold amount for requiring
  769  audits under this section and may recommend any appropriate
  770  statutory change to revise the threshold amount in the annual
  771  report submitted pursuant to s. 11.45(7)(h) to the Legislature
  772  adjust such threshold amount consistent with the purposes of
  773  this section.
  774         Section 12. Subsection (11) of section 215.985, Florida
  775  Statutes, is amended to read:
  776         215.985 Transparency in government spending.—
  777         (11) Each water management district shall provide a monthly
  778  financial statement in the form and manner prescribed by the
  779  Department of Financial Services to the district’s its governing
  780  board and make such monthly financial statement available for
  781  public access on its website.
  782         Section 13. Section 218.32, Florida Statutes, is amended to
  783  read:
  784         218.32 Annual financial reports; local governmental
  785  entities; Florida Open Financial Statement System.—
  786         (1)(a) Each local governmental entity that is determined to
  787  be a reporting entity, as defined by generally accepted
  788  accounting principles, and each independent special district as
  789  defined in s. 189.012, shall submit to the department a copy of
  790  its annual financial report for the previous fiscal year in a
  791  format prescribed by the department. The annual financial report
  792  must include a list of each local governmental entity included
  793  in the report and each local governmental entity that failed to
  794  provide financial information as required by paragraph (b). The
  795  chair of the governing body and the chief financial officer of
  796  each local governmental entity shall sign the annual financial
  797  report submitted pursuant to this subsection attesting to the
  798  accuracy of the information included in the report. The county
  799  annual financial report must be a single document that covers
  800  each county agency.
  801         (b) Each component unit, as defined by generally accepted
  802  accounting principles, of a local governmental entity shall
  803  provide the local governmental entity, within a reasonable time
  804  period as established by the local governmental entity, with
  805  financial information necessary to comply with the reporting
  806  requirements contained in this section.
  807         (c) Each regional planning council created under s.
  808  186.504, each local government finance commission, board, or
  809  council, and each municipal power corporation created as a
  810  separate legal or administrative entity by interlocal agreement
  811  under s. 163.01(7) shall submit to the department a copy of its
  812  audit report and an annual financial report for the previous
  813  fiscal year in a format prescribed by the department.
  814         (d)1. Each local governmental entity that is required to
  815  provide for an audit under s. 218.39(1) must submit a copy of
  816  the audit report and annual financial report to the department
  817  within 45 days after the completion of the audit report but no
  818  later than 6 9 months after the end of the fiscal year. If the
  819  Governor declares a state of emergency under s. 252.36(2) within
  820  30 days after the submission deadline for the audit report and
  821  annual financial report, the department may extend the deadline
  822  up to an additional 90 days.
  823         2. The local governmental entity must electronically submit
  824  to the clerk of the court a copy of its annual financial report
  825  and a statement certifying that the report was timely filed with
  826  the department.
  827         3. Subparagraph 2. does not apply to a charter county in
  828  which the clerk of the court is not the county auditor.
  829         (e) In conducting an audit of a local governmental entity
  830  pursuant to s. 218.39, an independent certified public
  831  accountant shall determine whether the entity’s annual financial
  832  report is in agreement with the audited financial statements. If
  833  the audited financial statements are not in agreement with the
  834  annual financial report, the accountant shall specify and
  835  explain the significant differences that exist between the
  836  audited financial statements and the annual financial report.
  837         (f) Each local governmental entity that is not required to
  838  provide for an audit under s. 218.39 must submit the annual
  839  financial report to the department no later than 9 months after
  840  the end of the fiscal year. The department shall consult with
  841  the Auditor General in the development of the format of annual
  842  financial reports submitted pursuant to this paragraph. The
  843  format must include balance sheet information used by the
  844  Auditor General pursuant to s. 11.45(7)(f). The department must
  845  forward the financial information contained within the annual
  846  financial reports to the Auditor General in electronic form. If
  847  the Governor declares a state of emergency under s. 252.36(2)
  848  within 30 days after the submission deadline, the department may
  849  extend the deadline up to an additional 90 days. This paragraph
  850  does not apply to housing authorities created under chapter 421.
  851         (g)(f) If the department does not receive a completed
  852  annual financial report from a local governmental entity within
  853  the required period, it shall notify the Legislative Auditing
  854  Committee and the Special District Accountability Program of the
  855  Department of Economic Opportunity by April 30 of the entity’s
  856  failure to comply with the reporting requirements.
  857         (h)(g) Each local governmental entity’s website must
  858  provide a link to the department’s website to view the entity’s
  859  annual financial report submitted to the department pursuant to
  860  this section. If the local governmental entity does not have an
  861  official website, the county government’s website must provide
  862  the required link for the local governmental entity.
  863         (i) It is the intent of the Legislature to create the
  864  Florida Open Financial Statement System, an interactive
  865  repository for governmental financial statements.
  866         1.The Chief Financial Officer may consult with
  867  stakeholders, including the department, the Auditor General, a
  868  representative of a municipality or county, a representative of
  869  a special district, a municipal bond investor, and an
  870  information technology professional employed in the private
  871  sector, for input on the design and implementation of the
  872  Florida Open Financial Statement System.
  873         2.The Chief Financial Officer may choose contractors to
  874  build one or more extensible Business Reporting Language (XBRL)
  875  taxonomies suitable for state, county, municipal, and special
  876  district financial filings and to create a software tool that
  877  enables financial statement filers to easily create XBRL
  878  documents consistent with the taxonomy or taxonomies. The Chief
  879  Financial Officer shall recruit and select contractors through
  880  an open request for proposals process pursuant to chapter 287.
  881         3.The Chief Financial Officer shall require all work to be
  882  completed no later than December 31, 2021.
  883         4.If the Chief Financial Officer deems the work products
  884  adequate, all local governmental financial statements pertaining
  885  to fiscal years ending on or after September 1, 2022, must be
  886  filed in XBRL format and must meet the validation requirements
  887  of the relevant taxonomy.
  888         5.A local government that commences filing in XBRL format
  889  may not be required to make filings in portable document format.
  890         (j) Beginning in the 2018-2019 fiscal year and
  891  notwithstanding any other penalty or remedy provided by law, if
  892  a local governmental entity fails to submit information to the
  893  clerk of the court as required under paragraph (d), s.
  894  129.03(3)(d), s. 166.241(4), or s. 189.016(5), as applicable,
  895  the clerk of the court shall notify the appropriate local fiscal
  896  officer to suspend future salary payments to the head of that
  897  local governmental entity. The clerk shall notify the
  898  appropriate local fiscal officer to resume payments when the
  899  clerk receives the information.
  900         (2) The department shall annually by December 1 file a
  901  verified report with the Governor, the Legislature, the Auditor
  902  General, and the Special District Accountability Program of the
  903  Department of Economic Opportunity showing the revenues, both
  904  locally derived and derived from intergovernmental transfers,
  905  and the expenditures of each local governmental entity, regional
  906  planning council, local government finance commission, and
  907  municipal power corporation that is required to submit an annual
  908  financial report. In preparing the verified report, the
  909  department may request additional information from the local
  910  governmental entity. The information requested must be provided
  911  to the department within 45 days after the request. If the local
  912  governmental entity does not comply with the request, the
  913  department shall notify the Legislative Auditing Committee,
  914  which may take action pursuant to s. 11.40(2). The report must
  915  include, but is not limited to:
  916         (a) The total revenues and expenditures of each local
  917  governmental entity that is a component unit included in the
  918  annual financial report of the reporting entity.
  919         (b) The amount of outstanding long-term debt by each local
  920  governmental entity. For purposes of this paragraph, the term
  921  “long-term debt” means any agreement or series of agreements to
  922  pay money, which, at inception, contemplate terms of payment
  923  exceeding 1 year in duration.
  924         (3)No later than 12 months after the end of the most
  925  recently completed fiscal year, the department shall post on its
  926  website the annual financial report for each local governmental
  927  entity and independent special district that is required to
  928  submit an annual financial report pursuant to subsection (1).
  929         (4)(3) The department shall notify the President of the
  930  Senate and the Speaker of the House of Representatives of any
  931  municipality that has not reported any financial activity for
  932  the last 4 fiscal years. Such notice must be sufficient to
  933  initiate dissolution procedures as described in s.
  934  165.051(1)(a). Any special law authorizing the incorporation or
  935  creation of the municipality must be included within the
  936  notification.
  937         Section 14. Present subsection (3) of section 218.33,
  938  Florida Statutes, is renumbered as subsection (4), and a new
  939  subsection (3) is added to that section, to read:
  940         218.33 Local governmental entities; establishment of
  941  uniform fiscal years and accounting practices and procedures.—
  942         (3)Each local governmental entity shall establish and
  943  maintain internal controls designed to:
  944         (a)Prevent and detect fraud, waste, and abuse as defined
  945  in s. 11.45(1).
  946         (b)Promote and encourage compliance with applicable laws,
  947  rules, contracts, grant agreements, and best practices.
  948         (c)Support economical and efficient operations.
  949         (d)Ensure reliability of financial records and reports.
  950         (e)Safeguard assets.
  951         Section 15. Present subsections (8) through (12) of section
  952  218.39, Florida Statutes, are renumbered as subsections (9)
  953  through (13), respectively, paragraphs (b), (c), (g), and (h) of
  954  subsection (1) and subsection (7) of that section are amended,
  955  and a new subsection (8) is added to that section, to read:
  956         218.39 Annual financial audit reports.—
  957         (1) If, by the first day in any fiscal year, a local
  958  governmental entity, district school board, charter school, or
  959  charter technical career center has not been notified that a
  960  financial audit for that fiscal year will be performed by the
  961  Auditor General, each of the following entities shall have an
  962  annual financial audit of its accounts and records completed
  963  within 9 months after the end of its fiscal year by an
  964  independent certified public accountant retained by it and paid
  965  from its public funds:
  966         (b) Any municipality with revenues or the total of
  967  expenditures and expenses in excess of $250,000, as reported on
  968  the fund financial statements, and each municipality beginning
  969  with the 2018-2019 fiscal year.
  970         (c) Any special district with revenues or the total of
  971  expenditures and expenses in excess of $100,000, as reported on
  972  the fund financial statements, and each special district
  973  beginning with the 2018-2019 fiscal year.
  974         (g)Each municipality with revenues or the total of
  975  expenditures and expenses between $100,000 and $250,000, as
  976  reported on the fund financial statements, which has not been
  977  subject to a financial audit pursuant to this subsection for the
  978  2 preceding fiscal years.
  979         (h)Each special district with revenues or the total of
  980  expenditures and expenses between $50,000 and $100,000, as
  981  reported on the fund financial statement, which has not been
  982  subject to a financial audit pursuant to this subsection for the
  983  2 preceding fiscal years.
  984         (7) All audits conducted pursuant to this section must be
  985  conducted in accordance with the rules of the Auditor General
  986  adopted pursuant to s. 11.45. Upon completion of the audit, the
  987  auditor shall prepare an audit report in accordance with the
  988  rules of the Auditor General. The audit report shall be filed
  989  with the Auditor General within 45 days after delivery of the
  990  audit report to the governing body of the audited entity, but no
  991  later than 6 9 months after the end of the audited entity’s
  992  fiscal year. The audit report must include a written statement
  993  describing corrective actions to be taken in response to each of
  994  the auditor’s recommendations included in the audit report. If
  995  the Governor declares a state of emergency under s. 252.36(2)
  996  within 30 days after the submission deadline for the audit
  997  report, the Auditor General may extend the deadline up to an
  998  additional 90 days.
  999         (8)If the audit report includes a recommendation that was
 1000  included in the preceding financial audit report and remains
 1001  unaddressed, the governing body of the audited entity, within 60
 1002  days after the delivery of the audit report to the governing
 1003  body, shall indicate during a regularly scheduled public meeting
 1004  whether it intends to take corrective action, the intended
 1005  corrective action, and the timeframe for the corrective action.
 1006  If the governing body indicates that it does not intend to take
 1007  corrective action, it must explain its decision at the public
 1008  meeting.
 1009         Section 16. Subsection (2) of section 218.391, Florida
 1010  Statutes, is amended, and subsections (9) through (13) are added
 1011  to that section, to read:
 1012         218.391 Auditor selection procedures.—
 1013         (2) The governing body of a charter county, municipality,
 1014  special district, district school board, charter school, or
 1015  charter technical career center shall establish an audit
 1016  committee.
 1017         (a)At a minimum, the audit committee for a county must
 1018  Each noncharter county shall establish an audit committee that,
 1019  at a minimum, shall consist of each of the county officers
 1020  elected pursuant to the county charter or s. 1(d), Art. VIII of
 1021  the State Constitution, or their respective designees a
 1022  designee, and one member of the board of county commissioners or
 1023  its designee.
 1024         (b)The audit committee for a municipality, special
 1025  district, district school board, charter school, or charter
 1026  technical career center shall consist of at least three members.
 1027  One member of the audit committee must be a member of the
 1028  governing body of an entity specified in this paragraph, who
 1029  shall also serve as the chair of the committee.
 1030         (c)An employee, a chief executive officer, or a chief
 1031  financial officer of the county, municipality, special district,
 1032  district school board, charter school, or charter technical
 1033  career center may not serve as a voting member of an audit
 1034  committee established under this subsection but may serve in a
 1035  nonvoting advisory capacity.
 1036         (d) At least one member of the audit committee should have
 1037  experience in finance, business, or government operations.
 1038         (e) The primary purpose of the audit committee is to assist
 1039  the governing body in selecting an auditor to conduct the annual
 1040  financial audit required in s. 218.39; however, the audit
 1041  committee may serve other audit oversight purposes as determined
 1042  by the entity’s governing body. The public may shall not be
 1043  excluded from the proceedings under this section.
 1044         (9) For each audit required by s. 218.39, the auditor shall
 1045  include the following information in the management letter
 1046  prepared pursuant to s. 218.39(4):
 1047         (a) The date the entity’s governing body approved the
 1048  selection of the auditor and the date the entity and the auditor
 1049  executed the most recent contract pursuant to subsection (7);
 1050         (b) The first fiscal year for which the auditor conducted
 1051  the audit under the most recently executed contract pursuant to
 1052  subsection (7); and
 1053         (c) The contract period, including renewals, and conditions
 1054  under which the contract may be terminated or renewed.
 1055         (10) On each occasion that an entity contracts with an
 1056  auditor to conduct an audit pursuant to s. 218.39, an affidavit
 1057  shall be executed by the chair of the entity’s governing body in
 1058  a format prescribed in accordance with rules adopted by the
 1059  Auditor General, affirming that the auditor was selected in
 1060  compliance with the requirements of subsections (3)-(6). The
 1061  affidavit must, as a separate document, accompany the entity’s
 1062  first audit report prepared by the auditor under the most
 1063  recently executed contract pursuant to subsection (7). The
 1064  affidavit shall include the following information:
 1065         (a) The date the entity’s governing body approved the
 1066  selection of the auditor;
 1067         (b) The first fiscal year for which the auditor conducted
 1068  the audit; and
 1069         (c) The contract period, including renewals, and conditions
 1070  under which the contract may be terminated or renewed.
 1071         (11) If the entity fails to select the auditor in
 1072  accordance with the requirements of subsections (3)-(6), the
 1073  entity shall again perform the auditor selection process in
 1074  accordance with this section to select an auditor to conduct
 1075  audits for subsequent fiscal years if the original audit was
 1076  performed under a multiyear contract.
 1077         (a) If performing the auditor selection process again in
 1078  accordance with this section would preclude the entity from
 1079  timely completing the annual financial audit required by s.
 1080  218.39, the entity shall again perform the auditor selection
 1081  process in accordance with this section for the subsequent
 1082  annual financial audit. A multiyear contract entered into
 1083  between an entity and an auditor after the effective date of
 1084  this act may not prohibit or restrict an entity from complying
 1085  with the section.
 1086         (b) If the entity fails to perform the auditor selection
 1087  process again, pursuant to this subsection, the Legislative
 1088  Auditing Committee shall determine whether the entity should be
 1089  subject to state action pursuant to s. 11.40(2).
 1090         (12) If the entity fails to provide the Auditor General
 1091  with the affidavit required by subsection (10), the Auditor
 1092  General shall request that the entity provide the affidavit. The
 1093  affidavit must be provided within 45 days after the date of the
 1094  request. If the entity does not comply with the Auditor
 1095  General’s request, the Legislative Auditing Committee shall
 1096  determine whether the entity should be subject to state action
 1097  pursuant to s. 11.40(2).
 1098         (13) If the entity provides the Auditor General with the
 1099  affidavit required in subsection (10) but failed to select the
 1100  auditor in accordance with the requirements of subsections (3)
 1101  (6), the Legislative Auditing Committee shall determine whether
 1102  the entity should be subject to state action pursuant to s.
 1103  11.40(2).
 1104         Section 17. Subsection (2) of section 286.0114, Florida
 1105  Statutes, is amended to read:
 1106         286.0114 Public meetings; reasonable opportunity to be
 1107  heard; attorney fees.—
 1108         (2) Members of the public shall be given a reasonable
 1109  opportunity to be heard on a proposition before a board or
 1110  commission. The opportunity to be heard need not occur at the
 1111  same meeting at which the board or commission takes official
 1112  action on the proposition if the opportunity occurs at a meeting
 1113  that is during the decisionmaking process and is within
 1114  reasonable proximity in time before the meeting at which the
 1115  board or commission takes the official action. A board or
 1116  commission may not require a member of the public to provide an
 1117  advance written copy of his or her testimony or comments as a
 1118  condition of being given the opportunity to be heard at a
 1119  meeting. This section does not prohibit a board or commission
 1120  from maintaining orderly conduct or proper decorum in a public
 1121  meeting. The opportunity to be heard is subject to rules or
 1122  policies adopted by the board or commission, as provided in
 1123  subsection (4).
 1124         Section 18. Paragraph (e) of subsection (4), paragraph (d)
 1125  of subsection (5), and paragraph (d) of subsection (6) of
 1126  section 373.536, Florida Statutes, are amended, and paragraphs
 1127  (e) and (f) are added to subsection (6) of that section, to
 1128  read:
 1129         373.536 District budget and hearing thereon.—
 1130         (4) BUDGET CONTROLS; FINANCIAL INFORMATION.—
 1131         (e) By September 1, 2012, Each district shall provide a
 1132  monthly financial statement in the form and manner prescribed by
 1133  the Department of Financial Services to the district’s governing
 1134  board and make such monthly financial statement available for
 1135  public access on its website.
 1136         (5) TENTATIVE BUDGET CONTENTS AND SUBMISSION; REVIEW AND
 1137  APPROVAL.—
 1138         (d) Each district shall, by August 1 of each year, submit
 1139  for review a tentative budget and a description of any
 1140  significant changes from the preliminary budget submitted to the
 1141  Legislature pursuant to s. 373.535 to the Governor, the
 1142  President of the Senate, the Speaker of the House of
 1143  Representatives, the chairs of all legislative committees and
 1144  subcommittees having substantive or fiscal jurisdiction over
 1145  water management districts, as determined by the President of
 1146  the Senate or the Speaker of the House of Representatives, as
 1147  applicable, the secretary of the department, and the governing
 1148  body of each county in which the district has jurisdiction or
 1149  derives any funds for the operations of the district. The
 1150  tentative budget must be posted on the district’s official
 1151  website at least 2 days before budget hearings held pursuant to
 1152  s. 200.065 or other law and must remain on the website for at
 1153  least 45 days.
 1154         (6) FINAL BUDGET; ANNUAL AUDIT; CAPITAL IMPROVEMENTS PLAN;
 1155  WATER RESOURCE DEVELOPMENT WORK PROGRAM.—
 1156         (d) The final adopted budget must be posted on the water
 1157  management district’s official website within 30 days after
 1158  adoption and must remain on the website for at least 2 years.
 1159         (e) Beginning in the 2018-2019 fiscal year, the water
 1160  management district budget officer shall electronically submit
 1161  information regarding the final budget to the Office of Economic
 1162  and Demographic Research in the format specified by the office
 1163  within 30 days after adoption of the final budget. If the
 1164  Governor declares a state of emergency under s. 252.36(2) within
 1165  30 days after the submission deadline, the office may extend the
 1166  deadline up to an additional 90 days. The water management
 1167  district budget officer shall also electronically submit to the
 1168  clerk of the court in each county in which the district
 1169  operates:
 1170         1. A copy of the information that was submitted to the
 1171  office.
 1172         2. A copy of the final budget that was posted on the water
 1173  management district’s website.
 1174         3. A statement certifying that the items in subparagraphs
 1175  1. and 2. were timely submitted and posted.
 1176         (f) Beginning in the 2018-2019 fiscal year and
 1177  notwithstanding any other penalty or remedy that may be
 1178  authorized by law, if a water management district budget officer
 1179  fails to submit information to the clerk of the court as
 1180  required in paragraph (e), the clerk of the court shall notify
 1181  the appropriate fiscal officer to suspend future salary payments
 1182  for the executive director of that district. The clerk shall
 1183  notify the fiscal officer to resume payments when the clerk
 1184  receives the information.
 1185         Section 19. Paragraphs (b) and (l) of subsection (12) of
 1186  section 1001.42, Florida Statutes, are amended to read:
 1187         1001.42 Powers and duties of district school board.—The
 1188  district school board, acting as a board, shall exercise all
 1189  powers and perform all duties listed below:
 1190         (12) FINANCE.—Take steps to assure students adequate
 1191  educational facilities through the financial procedure
 1192  authorized in chapters 1010 and 1011 and as prescribed below:
 1193         (b) Annual budget.—
 1194         1. Cause to be prepared, adopt, and have submitted to the
 1195  Department of Education as required by law and rules of the
 1196  State Board of Education, the annual school budget, such budget
 1197  to be so prepared and executed as to promote the improvement of
 1198  the district school system.
 1199         2. An individual school board member may request and shall
 1200  receive any proposed, tentative, and official budget documents,
 1201  including all supporting and background information.
 1202         (l) Internal auditor.—May or, in the case of a school
 1203  district receiving annual federal, state, and local funds in
 1204  excess of $500 million, shall employ an internal auditor. The
 1205  scope of the internal auditor may not be restricted and must
 1206  include every functional and program area of the school system.
 1207         1. The internal auditor shall to perform ongoing financial
 1208  verification of the financial records of the school district, a
 1209  comprehensive risk assessment of all areas of the school system
 1210  every 5 years, and other audits and reviews as the district
 1211  school board directs, for determining:
 1212         a. The adequacy of internal controls designed to prevent
 1213  and detect fraud, waste, and abuse.
 1214         b. Compliance with applicable laws, rules, contracts, grant
 1215  agreements, district school board-approved policies, and best
 1216  practices.
 1217         c. The efficiency of operations.
 1218         d. The reliability of financial records and reports.
 1219         e. The safeguarding of assets.
 1220         f. Financial solvency.
 1221         g. Projected revenues and expenditures.
 1222         h. The rate of change in the general fund balance.
 1223         2. The internal auditor shall prepare audit reports of his
 1224  or her findings and report directly to the district school board
 1225  or its designee.
 1226         3. Any person responsible for furnishing or producing any
 1227  book, record, paper, document, data, or sufficient information
 1228  necessary to conduct a proper audit or examination which the
 1229  internal auditor is by law authorized to perform is subject to
 1230  the provisions of s. 11.47(3) and (4).
 1231         Section 20. Paragraph (j) of subsection (9) of section
 1232  1002.33, Florida Statutes, is amended to read:
 1233         1002.33 Charter schools.—
 1234         (9) CHARTER SCHOOL REQUIREMENTS.—
 1235         (j) The governing body of the charter school shall be
 1236  responsible for:
 1237         1.Establishing and maintaining internal controls designed
 1238  to:
 1239         a.Prevent and detect fraud, waste, and abuse as defined in
 1240  s. 11.45(1).
 1241         b.Promote and encourage compliance with applicable laws,
 1242  rules, contracts, grant agreements, and best practices.
 1243         c.Support economical and efficient operations.
 1244         d.Ensure reliability of financial records and reports.
 1245         e.Safeguard assets.
 1246         2.1. Ensuring that the charter school has retained the
 1247  services of a certified public accountant or auditor for the
 1248  annual financial audit, pursuant to s. 1002.345(2), who shall
 1249  submit the report to the governing body.
 1250         3.2. Reviewing and approving the audit report, including
 1251  audit findings and recommendations for the financial recovery
 1252  plan.
 1253         4.a.3.a. Performing the duties in s. 1002.345, including
 1254  monitoring a corrective action plan.
 1255         b. Monitoring a financial recovery plan in order to ensure
 1256  compliance.
 1257         5.4. Participating in governance training approved by the
 1258  department which must include government in the sunshine,
 1259  conflicts of interest, ethics, and financial responsibility.
 1260         Section 21. Present subsections (6) through (10) of section
 1261  1002.37, Florida Statutes, are renumbered as subsections (7)
 1262  through (11), respectively, present subsection (6) is amended,
 1263  and a new subsection (6) is added to that section, to read:
 1264         1002.37 The Florida Virtual School.—
 1265         (6)The Florida Virtual School shall have an annual
 1266  financial audit of its accounts and records conducted by an
 1267  independent auditor who is a certified public accountant
 1268  licensed under chapter 473. The independent auditor shall
 1269  conduct the audit in accordance with rules adopted by the
 1270  Auditor General pursuant to s. 11.45 and, upon completion of the
 1271  audit, shall prepare an audit report in accordance with such
 1272  rules. The audit report must include a written statement by the
 1273  board of trustees describing corrective action to be taken in
 1274  response to each of the recommendations of the independent
 1275  auditor included in the audit report. The independent auditor
 1276  shall submit the audit report to the board of trustees and the
 1277  Auditor General no later than 9 months after the end of the
 1278  preceding fiscal year.
 1279         (7)(6) The board of trustees shall annually submit to the
 1280  Governor, the Legislature, the Commissioner of Education, and
 1281  the State Board of Education the audit report prepared pursuant
 1282  to subsection (6) and a complete and detailed report setting
 1283  forth:
 1284         (a) The operations and accomplishments of the Florida
 1285  Virtual School within the state and those occurring outside the
 1286  state as Florida Virtual School Global.
 1287         (b) The marketing and operational plan for the Florida
 1288  Virtual School and Florida Virtual School Global, including
 1289  recommendations regarding methods for improving the delivery of
 1290  education through the Internet and other distance learning
 1291  technology.
 1292         (c) The assets and liabilities of the Florida Virtual
 1293  School and Florida Virtual School Global at the end of the
 1294  fiscal year.
 1295         (d)A copy of an annual financial audit of the accounts and
 1296  records of the Florida Virtual School and Florida Virtual School
 1297  Global, conducted by an independent certified public accountant
 1298  and performed in accordance with rules adopted by the Auditor
 1299  General.
 1300         (d)(e) Recommendations regarding the unit cost of providing
 1301  services to students through the Florida Virtual School and
 1302  Florida Virtual School Global. In order to most effectively
 1303  develop public policy regarding any future funding of the
 1304  Florida Virtual School, it is imperative that the cost of the
 1305  program is accurately identified. The identified cost of the
 1306  program must be based on reliable data.
 1307         (e)(f) Recommendations regarding an accountability
 1308  mechanism to assess the effectiveness of the services provided
 1309  by the Florida Virtual School and Florida Virtual School Global.
 1310         Section 22. Subsection (5) is added to section 1010.01,
 1311  Florida Statutes, to read:
 1312         1010.01 Uniform records and accounts.—
 1313         (5)Each school district, Florida College System
 1314  institution, and state university shall establish and maintain
 1315  internal controls designed to:
 1316         (a)Prevent and detect fraud, waste, and abuse as defined
 1317  in s. 11.45(1).
 1318         (b)Promote and encourage compliance with applicable laws,
 1319  rules, contracts, grant agreements, and best practices.
 1320         (c)Support economical and efficient operations.
 1321         (d)Ensure reliability of financial records and reports.
 1322         (e)Safeguard assets.
 1323         Section 23. Subsection (2) of section 1010.30, Florida
 1324  Statutes, is amended to read:
 1325         1010.30 Audits required.—
 1326         (2) If a school district, Florida College System
 1327  institution, or university audit report includes a
 1328  recommendation that was included in the preceding financial
 1329  audit report but remains unaddressed an audit contains a
 1330  significant finding, the district school board, the Florida
 1331  College System institution board of trustees, or the university
 1332  board of trustees, within 60 days after the delivery of the
 1333  audit report to the school district, Florida College System
 1334  institution, or university, shall indicate conduct an audit
 1335  overview during a regularly scheduled public meeting whether it
 1336  intends to take corrective action, the intended corrective
 1337  action, and the timeframe for the corrective action. If the
 1338  district school board, Florida College System institution board
 1339  of trustees, or university board of trustees indicates that it
 1340  does not intend to take corrective action, it shall explain its
 1341  decision at the public meeting.
 1342         Section 24. Section 1011.03, Florida Statutes, is amended
 1343  to read:
 1344         1011.03 Public hearings; budget submissions; penalties to
 1345  be submitted to Department of Education.—
 1346         (1) Each district school board shall cause a summary of its
 1347  tentative budget, including the proposed millage levies as
 1348  provided for by law, to be posted on the district’s official
 1349  website and advertised once in a newspaper of general
 1350  circulation published in the district or to be posted at the
 1351  courthouse if there be no such newspaper.
 1352         (2) The advertisement of a district that has been required
 1353  by the Legislature to increase classroom expenditures pursuant
 1354  to s. 1011.64 must include the following statement:
 1355  
 1356  “This proposed budget reflects an increase in classroom
 1357  expenditures as a percent of total current operating
 1358  expenditures of XX percent over the (previous fiscal year)
 1359  fiscal year. This increase in classroom expenditures is required
 1360  by the Legislature because the district has performed below the
 1361  required performance standard on XX of XX student performance
 1362  standards for the (previous school year) school year. In order
 1363  to achieve the legislatively required level of classroom
 1364  expenditures as a percentage of total operating expenditures,
 1365  the proposed budget includes an increase in overall classroom
 1366  expenditures of $XX,XXX,XXX above the amount spent for this same
 1367  purpose during the (previous fiscal year) fiscal year. In order
 1368  to achieve improved student academic performance, this proposed
 1369  increase is being budgeted for the following activities:
 1370  ...(list activities and amount budgeted)....”
 1371         (3) The advertisement shall appear adjacent to the
 1372  advertisement required pursuant to s. 200.065. The State Board
 1373  of Education may adopt rules necessary to provide specific
 1374  requirements for the format of the advertisement.
 1375         (4) The board shall hold public hearings to adopt tentative
 1376  and final budgets pursuant to s. 200.065. The hearings shall be
 1377  primarily for the purpose of hearing requests and complaints
 1378  from the public regarding the budgets and the proposed tax
 1379  levies and for explaining the budget and proposed or adopted
 1380  amendments thereto, if any. The tentative budget must be posted
 1381  on the district’s official website at least 2 days before the
 1382  budget hearing held pursuant to s. 200.065 or other law. The
 1383  final adopted budget must be posted on the district’s official
 1384  website within 30 days after adoption. The board shall require
 1385  the superintendent to transmit two copies of the adopted budget
 1386  to the Department of Education as prescribed by law and rules of
 1387  the State Board of Education.
 1388         (5)(a)Beginning in the 2018-2019 fiscal year, the district
 1389  school board budget officer shall electronically submit
 1390  information regarding the final budget to the Office of Economic
 1391  and Demographic Research in the format specified by the office
 1392  within 30 days after adoption of the final budget. If the
 1393  Governor declares a state of emergency under s. 252.36(2) within
 1394  30 days after the submission deadline for the final budget, the
 1395  office may extend the deadline up to an additional 90 days. The
 1396  district school board budget officer shall also electronically
 1397  submit to the clerk of the court:
 1398         1.A copy of the information that was submitted to the
 1399  office.
 1400         2.A copy of the final budget that was posted on the
 1401  district school board’s website.
 1402         3.A statement certifying that the items in subparagraphs
 1403  1. and 2. were timely submitted and posted.
 1404         (b)Beginning in the 2018-2019 fiscal year and
 1405  notwithstanding any other penalty or remedy that may be
 1406  authorized by law, if the district school board budget officer
 1407  fails to submit information to the clerk of the court as
 1408  required in paragraph (a), the clerk of the court shall notify
 1409  the appropriate fiscal officer to suspend future salary payments
 1410  for the superintendent of that district. The clerk shall notify
 1411  the appropriate fiscal officer to resume payments when the clerk
 1412  receives the information.
 1413         (6)(5) If the governing body of a district amends the
 1414  budget, the adopted amendment must be posted on the official
 1415  website of the district within 5 days after adoption.
 1416         Section 25. Subsection (1) of section 1011.60, Florida
 1417  Statutes, is amended to read:
 1418         1011.60 Minimum requirements of the Florida Education
 1419  Finance Program.—Each district which participates in the state
 1420  appropriations for the Florida Education Finance Program shall
 1421  provide evidence of its effort to maintain an adequate school
 1422  program throughout the district and shall meet at least the
 1423  following requirements:
 1424         (1) ACCOUNTS AND REPORTS.—Maintain adequate and accurate
 1425  records, including a system of internal accounts for individual
 1426  schools, and file with the Department of Education, in correct
 1427  and proper form on or before the date due as fixed by law or
 1428  rule, each annual or periodic report that is required by rules
 1429  of the State Board of Education. A district school board that
 1430  submits an annual financial report to the department must also
 1431  electronically submit to the clerk of the court a copy of the
 1432  report with a statement certifying that the report was timely
 1433  filed with the department.
 1434         Section 26. (1)By July 15, 2018, the Office of Economic
 1435  and Demographic Research shall prepare forms for use by
 1436  counties, municipalities, special districts, water management
 1437  districts, and school districts when submitting information
 1438  regarding their final budgets to the office. The forms must
 1439  group existing fiscal information in broad yet meaningful
 1440  categories, but should not create new reporting requirements.
 1441         (2)By December 1, 2018, the office shall submit a report
 1442  to the President of the Senate and the Speaker of the House of
 1443  Representatives which:
 1444         (a)Identifies a structure to create unique area profiles
 1445  for the counties, municipalities, special districts, water
 1446  management districts, and school districts which would assist
 1447  the public in making simple direct comparisons between the
 1448  distinct entities.
 1449         (b)Provides recommendations for metrics for ranking the
 1450  reporting entities based on the final budget information
 1451  submitted to the office. The metrics must allow the public to
 1452  make direct comparisons between the different local governments.
 1453         (c)Provides recommendations for mechanisms to submit the
 1454  information in this subsection to the public in a cost-effective
 1455  manner.
 1456         Section 27. Subsection (16) of section 165.0615, Florida
 1457  Statutes, is amended to read:
 1458         165.0615 Municipal conversion of independent special
 1459  districts upon elector-initiated and approved referendum.—
 1460         (16) If the incorporation plan is approved by a majority of
 1461  the votes cast in the independent special district, the district
 1462  shall notify the Special District Accountability Program
 1463  pursuant to s. 189.016(2) and the local general-purpose
 1464  governments in which any part of the independent special
 1465  district is situated pursuant to s. 189.016(8) s. 189.016(7).
 1466         Section 28. Subsections (1) and (2) of section 189.066,
 1467  Florida Statutes, are amended to read:
 1468         189.066 Effect of failure to file certain reports or
 1469  information.—
 1470         (1) If an independent special district fails to file the
 1471  reports or information required under s. 189.014, s. 189.015, s.
 1472  189.016(10) s. 189.016(9), or s. 189.08 with the local general
 1473  purpose government or governments in which it is located, the
 1474  person authorized to receive and read the reports or information
 1475  or the local general-purpose government shall notify the
 1476  district’s registered agent. If requested by the district, the
 1477  local general-purpose government shall grant an extension of up
 1478  to 30 days for filing the required reports or information. If
 1479  the governing body of the local general-purpose government or
 1480  governments determines that there has been an unjustified
 1481  failure to file these reports or information, it shall notify
 1482  the department, and the department may proceed pursuant to s.
 1483  189.067(1).
 1484         (2) If a dependent special district fails to file the
 1485  reports or information required under s. 189.014, s. 189.015, or
 1486  s. 189.016(10) s. 189.016(9) with the local governing authority
 1487  to which it is dependent, the local governing authority shall
 1488  take whatever steps it deems necessary to enforce the special
 1489  district’s accountability. Such steps may include, as
 1490  authorized, withholding funds, removing governing body members
 1491  at will, vetoing the special district’s budget, conducting the
 1492  oversight review process set forth in s. 189.068, or amending,
 1493  merging, or dissolving the special district in accordance with
 1494  the provisions contained in the ordinance that created the
 1495  dependent special district.
 1496         Section 29. Paragraph (a) of subsection (2) of section
 1497  189.069, Florida Statutes, is amended to read:
 1498         189.069 Special districts; required reporting of
 1499  information; web-based public access.—
 1500         (2)(a) A special district shall post the following
 1501  information, at a minimum, on the district’s official website:
 1502         1. The full legal name of the special district.
 1503         2. The public purpose of the special district.
 1504         3. The name, official address, official e-mail address,
 1505  and, if applicable, term and appointing authority for each
 1506  member of the governing body of the special district.
 1507         4. The fiscal year of the special district.
 1508         5. The full text of the special district’s charter, the
 1509  date of establishment, the establishing entity, and the statute
 1510  or statutes under which the special district operates, if
 1511  different from the statute or statutes under which the special
 1512  district was established. Community development districts may
 1513  reference chapter 190 as the uniform charter but must include
 1514  information relating to any grant of special powers.
 1515         6. The mailing address, e-mail address, telephone number,
 1516  and website uniform resource locator of the special district.
 1517         7. A description of the boundaries or service area of, and
 1518  the services provided by, the special district.
 1519         8. A listing of all taxes, fees, assessments, or charges
 1520  imposed and collected by the special district, including the
 1521  rates or amounts for the fiscal year and the statutory authority
 1522  for the levy of the tax, fee, assessment, or charge. For
 1523  purposes of this subparagraph, charges do not include patient
 1524  charges by a hospital or other health care provider.
 1525         9. The primary contact information for the special district
 1526  for purposes of communication from the department.
 1527         10. A code of ethics adopted by the special district, if
 1528  applicable, and a hyperlink to generally applicable ethics
 1529  provisions.
 1530         11. The budget of the special district and any amendments
 1531  thereto in accordance with s. 189.016.
 1532         12. The final, complete audit report for the most recent
 1533  completed fiscal year and audit reports required by law or
 1534  authorized by the governing body of the special district.
 1535         13. A listing of its regularly scheduled public meetings as
 1536  required by s. 189.015(1).
 1537         14. The public facilities report, if applicable.
 1538         15. The link to the Department of Financial Services’
 1539  website as set forth in s. 218.32(1)(h) s. 218.32(1)(g).
 1540         16. At least 7 days before each meeting or workshop, the
 1541  agenda of the event, along with any meeting materials available
 1542  in an electronic format, excluding confidential and exempt
 1543  information. The information must remain on the website for at
 1544  least 1 year after the event.
 1545         Section 30. Paragraph (e) of subsection (2) and paragraph
 1546  (g) of subsection (3) of section 189.074, Florida Statutes, are
 1547  amended to read:
 1548         189.074 Voluntary merger of independent special districts.
 1549  Two or more contiguous independent special districts created by
 1550  special act which have similar functions and elected governing
 1551  bodies may elect to merge into a single independent district
 1552  through the act of merging the component independent special
 1553  districts.
 1554         (2) JOINT MERGER PLAN BY RESOLUTION.—The governing bodies
 1555  of two or more contiguous independent special districts may, by
 1556  joint resolution, endorse a proposed joint merger plan to
 1557  commence proceedings to merge the districts pursuant to this
 1558  section.
 1559         (e) After the final public hearing, the governing bodies
 1560  shall notify the supervisors of elections of the applicable
 1561  counties in which district lands are located of the adoption of
 1562  the resolution by each governing body. The supervisors of
 1563  elections shall schedule a separate referendum for each
 1564  component independent special district. The referenda may be
 1565  held in each district on the same day, or on different days, but
 1566  no more than 20 days apart.
 1567         1. Notice of a referendum on the merger of independent
 1568  special districts must be provided pursuant to the notice
 1569  requirements in s. 100.342. At a minimum, the notice must
 1570  include:
 1571         a. A brief summary of the resolution and joint merger plan;
 1572         b. A statement as to where a copy of the resolution and
 1573  joint merger plan may be examined;
 1574         c. The names of the component independent special districts
 1575  to be merged and a description of their territory;
 1576         d. The times and places at which the referendum will be
 1577  held; and
 1578         e. Such other matters as may be necessary to call, provide
 1579  for, and give notice of the referendum and to provide for the
 1580  conduct thereof and the canvass of the returns.
 1581         2. The referenda must be held in accordance with the
 1582  Florida Election Code and may be held pursuant to ss. 101.6101
 1583  101.6107. All costs associated with the referenda shall be borne
 1584  by the respective component independent special district.
 1585         3. The ballot question in such referendum placed before the
 1586  qualified electors of each component independent special
 1587  district to be merged must be in substantially the following
 1588  form:
 1589  
 1590         “Shall ...(name of component independent special
 1591  district)... and ...(name of component independent special
 1592  district or districts)... be merged into ...(name of newly
 1593  merged independent district)...?
 1594  
 1595         ....YES
 1596         ....NO”
 1597  
 1598         4. If the component independent special districts proposing
 1599  to merge have disparate millage rates, the ballot question in
 1600  the referendum placed before the qualified electors of each
 1601  component independent special district must be in substantially
 1602  the following form:
 1603  
 1604         “Shall ...(name of component independent special
 1605  district)... and ...(name of component independent special
 1606  district or districts)... be merged into ...(name of newly
 1607  merged independent district)... if the voter-approved maximum
 1608  millage rate within each independent special district will not
 1609  increase absent a subsequent referendum?
 1610  
 1611         ....YES
 1612         ....NO”
 1613  
 1614         5. In any referendum held pursuant to this section, the
 1615  ballots shall be counted, returns made and canvassed, and
 1616  results certified in the same manner as other elections or
 1617  referenda for the component independent special districts.
 1618         6. The merger may not take effect unless a majority of the
 1619  votes cast in each component independent special district are in
 1620  favor of the merger. If one of the component districts does not
 1621  obtain a majority vote, the referendum fails, and merger does
 1622  not take effect.
 1623         7. If the merger is approved by a majority of the votes
 1624  cast in each component independent special district, the merged
 1625  independent district is created. Upon approval, the merged
 1626  independent district shall notify the Special District
 1627  Accountability Program pursuant to s. 189.016(2) and the local
 1628  general-purpose governments in which any part of the component
 1629  independent special districts is situated pursuant to s.
 1630  189.016(8) s. 189.016(7).
 1631         8. If the referendum fails, the merger process under this
 1632  subsection may not be initiated for the same purpose within 2
 1633  years after the date of the referendum.
 1634         (3) QUALIFIED ELECTOR-INITIATED MERGER PLAN.—The qualified
 1635  electors of two or more contiguous independent special districts
 1636  may commence a merger proceeding by each filing a petition with
 1637  the governing body of their respective independent special
 1638  district proposing to be merged. The petition must contain the
 1639  signatures of at least 40 percent of the qualified electors of
 1640  each component independent special district and must be
 1641  submitted to the appropriate component independent special
 1642  district governing body no later than 1 year after the start of
 1643  the qualified elector-initiated merger process.
 1644         (g) After the final public hearing, the governing bodies
 1645  shall notify the supervisors of elections of the applicable
 1646  counties in which district lands are located of the adoption of
 1647  the resolution by each governing body. The supervisors of
 1648  elections shall schedule a date for the separate referenda for
 1649  each district. The referenda may be held in each district on the
 1650  same day, or on different days, but no more than 20 days apart.
 1651         1. Notice of a referendum on the merger of the component
 1652  independent special districts must be provided pursuant to the
 1653  notice requirements in s. 100.342. At a minimum, the notice must
 1654  include:
 1655         a. A brief summary of the resolution and elector-initiated
 1656  merger plan;
 1657         b. A statement as to where a copy of the resolution and
 1658  petition for merger may be examined;
 1659         c. The names of the component independent special districts
 1660  to be merged and a description of their territory;
 1661         d. The times and places at which the referendum will be
 1662  held; and
 1663         e. Such other matters as may be necessary to call, provide
 1664  for, and give notice of the referendum and to provide for the
 1665  conduct thereof and the canvass of the returns.
 1666         2. The referenda must be held in accordance with the
 1667  Florida Election Code and may be held pursuant to ss. 101.6101
 1668  101.6107. All costs associated with the referenda shall be borne
 1669  by the respective component independent special district.
 1670         3. The ballot question in such referendum placed before the
 1671  qualified electors of each component independent special
 1672  district to be merged must be in substantially the following
 1673  form:
 1674  
 1675         “Shall ...(name of component independent special
 1676  district)... and ...(name of component independent special
 1677  district or districts)... be merged into ...(name of newly
 1678  merged independent district)...?
 1679  
 1680         ....YES
 1681         ....NO”
 1682  
 1683         4. If the component independent special districts proposing
 1684  to merge have disparate millage rates, the ballot question in
 1685  the referendum placed before the qualified electors of each
 1686  component independent special district must be in substantially
 1687  the following form:
 1688  
 1689         “Shall ...(name of component independent special
 1690  district)... and ...(name of component independent special
 1691  district or districts)... be merged into ...(name of newly
 1692  merged independent district)... if the voter-approved maximum
 1693  millage rate within each independent special district will not
 1694  increase absent a subsequent referendum?
 1695  
 1696         ....YES
 1697         ....NO”
 1698  
 1699         5. In any referendum held pursuant to this section, the
 1700  ballots shall be counted, returns made and canvassed, and
 1701  results certified in the same manner as other elections or
 1702  referenda for the component independent special districts.
 1703         6. The merger may not take effect unless a majority of the
 1704  votes cast in each component independent special district are in
 1705  favor of the merger. If one of the component independent special
 1706  districts does not obtain a majority vote, the referendum fails,
 1707  and merger does not take effect.
 1708         7. If the merger is approved by a majority of the votes
 1709  cast in each component independent special district, the merged
 1710  district shall notify the Special District Accountability
 1711  Program pursuant to s. 189.016(2) and the local general-purpose
 1712  governments in which any part of the component independent
 1713  special districts is situated pursuant to s. 189.016(8) s.
 1714  189.016(7).
 1715         8. If the referendum fails, the merger process under this
 1716  subsection may not be initiated for the same purpose within 2
 1717  years after the date of the referendum.
 1718         Section 31. Subsection (3) of section 218.503, Florida
 1719  Statutes, is amended to read:
 1720         218.503 Determination of financial emergency.—
 1721         (3) Upon notification that one or more of the conditions in
 1722  subsection (1) have occurred or will occur if action is not
 1723  taken to assist the local governmental entity or district school
 1724  board, the Governor or his or her designee shall contact the
 1725  local governmental entity or the Commissioner of Education or
 1726  his or her designee shall contact the district school board, as
 1727  appropriate, to determine what actions have been taken by the
 1728  local governmental entity or the district school board to
 1729  resolve or prevent the condition. The information requested must
 1730  be provided within 45 days after the date of the request. If the
 1731  local governmental entity or the district school board does not
 1732  comply with the request, the Governor or his or her designee or
 1733  the Commissioner of Education or his or her designee shall
 1734  notify the members of the Legislative Auditing Committee, which
 1735  who may take action pursuant to s. 11.40(2) s. 11.40. The
 1736  Governor or the Commissioner of Education, as appropriate, shall
 1737  determine whether the local governmental entity or the district
 1738  school board needs state assistance to resolve or prevent the
 1739  condition. If state assistance is needed, the local governmental
 1740  entity or district school board is considered to be in a state
 1741  of financial emergency. The Governor or the Commissioner of
 1742  Education, as appropriate, has the authority to implement
 1743  measures as set forth in ss. 218.50-218.504 to assist the local
 1744  governmental entity or district school board in resolving the
 1745  financial emergency. Such measures may include, but are not
 1746  limited to:
 1747         (a) Requiring approval of the local governmental entity’s
 1748  budget by the Governor or approval of the district school
 1749  board’s budget by the Commissioner of Education.
 1750         (b) Authorizing a state loan to a local governmental entity
 1751  and providing for repayment of same.
 1752         (c) Prohibiting a local governmental entity or district
 1753  school board from issuing bonds, notes, certificates of
 1754  indebtedness, or any other form of debt until such time as it is
 1755  no longer subject to this section.
 1756         (d) Making such inspections and reviews of records,
 1757  information, reports, and assets of the local governmental
 1758  entity or district school board as are needed. The appropriate
 1759  local officials shall cooperate in such inspections and reviews.
 1760         (e) Consulting with officials and auditors of the local
 1761  governmental entity or the district school board and the
 1762  appropriate state officials regarding any steps necessary to
 1763  bring the books of account, accounting systems, financial
 1764  procedures, and reports into compliance with state requirements.
 1765         (f) Providing technical assistance to the local
 1766  governmental entity or the district school board.
 1767         (g)1. Establishing a financial emergency board to oversee
 1768  the activities of the local governmental entity or the district
 1769  school board. If a financial emergency board is established for
 1770  a local governmental entity, the Governor shall appoint board
 1771  members and select a chair. If a financial emergency board is
 1772  established for a district school board, the State Board of
 1773  Education shall appoint board members and select a chair. The
 1774  financial emergency board shall adopt such rules as are
 1775  necessary for conducting board business. The board may:
 1776         a. Make such reviews of records, reports, and assets of the
 1777  local governmental entity or the district school board as are
 1778  needed.
 1779         b. Consult with officials and auditors of the local
 1780  governmental entity or the district school board and the
 1781  appropriate state officials regarding any steps necessary to
 1782  bring the books of account, accounting systems, financial
 1783  procedures, and reports of the local governmental entity or the
 1784  district school board into compliance with state requirements.
 1785         c. Review the operations, management, efficiency,
 1786  productivity, and financing of functions and operations of the
 1787  local governmental entity or the district school board.
 1788         d. Consult with other governmental entities for the
 1789  consolidation of all administrative direction and support
 1790  services, including, but not limited to, services for asset
 1791  sales, economic and community development, building inspections,
 1792  parks and recreation, facilities management, engineering and
 1793  construction, insurance coverage, risk management, planning and
 1794  zoning, information systems, fleet management, and purchasing.
 1795         2. The recommendations and reports made by the financial
 1796  emergency board must be submitted to the Governor for local
 1797  governmental entities or to the Commissioner of Education and
 1798  the State Board of Education for district school boards for
 1799  appropriate action.
 1800         (h) Requiring and approving a plan, to be prepared by
 1801  officials of the local governmental entity or the district
 1802  school board in consultation with the appropriate state
 1803  officials, prescribing actions that will cause the local
 1804  governmental entity or district school board to no longer be
 1805  subject to this section. The plan must include, but need not be
 1806  limited to:
 1807         1. Provision for payment in full of obligations outlined in
 1808  subsection (1), designated as priority items, which are
 1809  currently due or will come due.
 1810         2. Establishment of priority budgeting or zero-based
 1811  budgeting in order to eliminate items that are not affordable.
 1812         3. The prohibition of a level of operations which can be
 1813  sustained only with nonrecurring revenues.
 1814         4. Provisions implementing the consolidation, sourcing, or
 1815  discontinuance of all administrative direction and support
 1816  services, including, but not limited to, services for asset
 1817  sales, economic and community development, building inspections,
 1818  parks and recreation, facilities management, engineering and
 1819  construction, insurance coverage, risk management, planning and
 1820  zoning, information systems, fleet management, and purchasing.
 1821         Section 32. The Legislature finds that a proper and
 1822  legitimate state purpose is served when internal controls are
 1823  established to prevent and detect fraud, waste, and abuse and to
 1824  safeguard and account for government funds and property. The
 1825  Legislature also finds that a proper and legitimate state
 1826  purpose is served when the travel records of state and local
 1827  employees are transparent to members of the public. The
 1828  Legislature further finds that a proper and legitimate state
 1829  purpose is served when local governments ensure that the
 1830  budgets, annual financial reports, and associated data for
 1831  various governmental entities are available to, and usable by,
 1832  the public. Therefore, the Legislature determines and declares
 1833  that this act fulfills an important state interest.
 1834         Section 33. This act shall take effect July 1, 2018.

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