Bill Text: FL S7040 | 2019 | Regular Session | Prefiled
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Financial Disclosure
Spectrum: Committee Bill
Status: (Introduced - Dead) 2019-04-24 - Laid on Table, companion bill(s) passed, see CS/HB 7021 (Ch. 2019-97), CS/HB 7023 (Ch. 2019-40) [S7040 Detail]
Download: Florida-2019-S7040-Prefiled.html
Bill Title: Financial Disclosure
Spectrum: Committee Bill
Status: (Introduced - Dead) 2019-04-24 - Laid on Table, companion bill(s) passed, see CS/HB 7021 (Ch. 2019-97), CS/HB 7023 (Ch. 2019-40) [S7040 Detail]
Download: Florida-2019-S7040-Prefiled.html
Florida Senate - 2019 (PROPOSED BILL) SPB 7040 FOR CONSIDERATION By the Committee on Ethics and Elections 582-01197-19 20197040pb 1 A bill to be entitled 2 An act relating to financial disclosure; creating s. 3 112.31446, F.S.; providing definitions; requiring the 4 Commission on Ethics to procure and test an electronic 5 filing system by a certain date; providing minimum 6 requirements for such system; providing duties for 7 units of government, the commission, and persons 8 required to file specified financial disclosure forms; 9 amending s. 112.312, F.S.; revising the definition of 10 the term “disclosure period”; amending s. 112.3144, 11 F.S.; requiring the electronic filing of full and 12 public disclosures of financial interests beginning on 13 a specified date; revising requirements with respect 14 to reporting income; prohibiting the commission from 15 requesting, accepting, or retaining certain 16 information; modifying requirements regarding 17 preparation of the list of reporting persons; 18 requiring e-mail delivery for certain notices; 19 requiring the commission to provide certain 20 verification to a filer upon request; requiring a 21 declaration be submitted with a disclosure; specifying 22 that certain actions do not constitute an unusual 23 circumstance when appealing or disputing a fine; 24 revising a schedule to the State Constitution; 25 amending s. 112.3145, F.S.; revising the definition of 26 the term “specified state employee”; requiring the 27 electronic filing of statements of financial interests 28 beginning on a specified date; modifying the options 29 for reporting thresholds on a statement of financial 30 interests; prohibiting the commission from requesting, 31 accepting, or retaining certain information; modifying 32 requirements regarding preparation of the list of 33 reporting persons; requiring e-mail delivery for 34 certain notices; requiring the commission to provide 35 certain verification to a filer upon request; 36 requiring a declaration be submitted with a statement; 37 specifying that certain actions do not constitute an 38 unusual circumstance when appealing or disputing a 39 fine; amending s. 112.31455, F.S.; conforming cross 40 references to changes made by the act; providing 41 effective dates. 42 43 Be It Enacted by the Legislature of the State of Florida: 44 45 Section 1. Section 112.31446, Florida Statutes, is created 46 to read: 47 112.31446 Electronic filing system for financial 48 disclosure.— 49 (1) As used in this section, the term: 50 (a) “Disclosure of financial interests” or “disclosure” 51 includes a full and public disclosure of financial interests and 52 a final full and public disclosure of financial interests, and 53 any amendments thereto. 54 (b) “Electronic filing system” means an Internet-based 55 system for receiving, reporting, and publishing disclosures of 56 financial interests, statements of financial interests, or any 57 other form that is required under s. 112.3144 or s. 112.3145. 58 (c) “Statement of financial interests” or “statement” 59 includes a statement of financial interests and a final 60 statement of financial interests, and any amendments thereto. 61 (2) By January 1, 2021, the commission shall procure and 62 test an electronic filing system. At a minimum, the electronic 63 filing system must: 64 (a) Provide access through the Internet for the completion 65 and submission of disclosures of financial interests, statements 66 of financial interests, or any other form that is required under 67 s. 112.3144 or s. 112.3145. 68 (b) Upload submitted information to the commission using 69 software that is approved by the commission. 70 (c) Allow for a procedure to make filings available in a 71 searchable format that is accessible by an individual using 72 standard Internet-browsing software. 73 (d) Issue a verification or receipt that the commission has 74 received the submitted disclosure or statement. 75 (e) Provide security that prevents unauthorized access to 76 the electronic filing system’s functions or data. 77 (f) Provide a method for an attorney or a certified public 78 accountant licensed in this state to complete and file the 79 disclosure or statement and certify that he or she prepared the 80 disclosure or statement in accordance with s. 112.3144 or s. 81 112.3145, has reviewed the instructions for completing and 82 filing the disclosure or statement, and that, upon his or her 83 reasonable knowledge and belief, the information on the 84 disclosure or statement is true and correct. 85 (3) Each unit of government shall provide an e-mail address 86 to any of its officers, members, or employees who must file a 87 disclosure of financial interests or a statement of financial 88 interests, and provide such e-mail addresses to the commission 89 by February 1 of each year. A person required to file a 90 disclosure of financial interests or statement of financial 91 interests must inform the commission immediately of any change 92 in his or her e-mail address. 93 (4) The commission shall provide each person required to 94 file a disclosure of financial interests or statement of 95 financial interests a secure log-in to the electronic filing 96 system. Such person is responsible for protecting his or her 97 secure log-in credentials from disclosure and is responsible for 98 all filings submitted to the commission with such credentials, 99 unless the person has notified the commission that his or her 100 credentials have been compromised. 101 (5) If the electronic filing system becomes inoperable, the 102 commission must accept submissions of disclosures of financial 103 interests, statements of financial interests, or any other form 104 that is required under s. 112.3144 or s. 112.3145 through other 105 methods, including mail or e-mail. Mailed or e-mailed 106 disclosures or statements must be submitted by the filing 107 deadline. 108 Section 2. Effective January 1, 2020, subsection (10) of 109 section 112.312, Florida Statutes, is amended to read: 110 112.312 Definitions.—As used in this part and for purposes 111 of the provisions of s. 8, Art. II of the State Constitution, 112 unless the context otherwise requires: 113 (10) “Disclosure period” means the calendartaxableyear , 114 if disclosure is required for the entire year, or the portion of 115 a calendar year ending with the last day of the period for which 116 disclosure is requiredfor the person or business entity,117whether based on a calendar or fiscal year, immediately118preceding the date on which, or the last day of the period119during which, the financial disclosure statement required by120this part is required to be filed. 121 Section 3. Section 112.3144, Florida Statutes, is amended 122 to read: 123 112.3144 Full and public disclosure of financial 124 interests.— 125 (1) An officer or a candidate who is required by s. 8, Art. 126 II of the State Constitution to file a full and public 127 disclosure of his or her financial interests for any calendar or 128 fiscal year, or any other person required by law to file a 129 disclosure under this section, shall file that disclosure with 130 the Florida Commission on Ethics. Additionally,beginning131January 1, 2015,an officer who is required to complete annual 132 ethics training pursuant to s. 112.3142 must certify on his or 133 her full and public disclosure of financial interests that he or 134 she has completed the required training. 135 (2) Beginning May 1, 2021, a full and public disclosure of 136 financial interests and a final full and public disclosure of 137 financial interests, and amendments thereto, or any other form 138 required by this section, must be filed electronically through 139 an electronic filing system created and maintained by the 140 commission as provided in s. 112.31446. 141 (3) A person who is required, pursuant to s. 8, Art. II of 142 the State Constitution, to file a full and public disclosure of 143 financial interests and who has filed a full and public 144 disclosure of financial interests for any calendar or fiscal 145 year shall not be required to file a statement of financial 146 interests pursuant to s. 112.3145(2) and (3) for the same year 147 or for any part thereof notwithstanding any requirement of this 148 part. Until the electronic filing system required by subsection 149 (2) is implemented,Ifan incumbent in an elective office who 150 has filed the full and public disclosure of financial interests 151 to qualify for election to the same office orifa candidate for 152 office who holds another office subject to the annual filing 153 requirement, shall have the qualifying officershallforward an 154 electronic copy of the full and public disclosure of financial 155 interests to the commission no later than July 1. The electronic 156 copy of the full and public disclosure of financial interests 157 satisfies the annual disclosure requirement of this section. A 158 candidate who does not qualify until after the annual full and 159 public disclosure of financial interests has been filed pursuant 160 to this section shall file a copy of his or her disclosure with 161 the officer before whom he or she qualifies. 162 (4)(3)For purposes of full and public disclosure under s. 163 8(a), Art. II of the State Constitution, the following items, if 164 not held for investment purposes and if valued at over $1,000 in 165 the aggregate, may be reported in a lump sum and identified as 166 “household goods and personal effects”: 167 (a) Jewelry; 168 (b) Collections of stamps, guns, and numismatic properties; 169 (c) Art objects; 170 (d) Household equipment and furnishings; 171 (e) Clothing; 172 (f) Other household items; and 173 (g) Vehicles for personal use. 174 (5)(a)(4)(a)With respect to reporting, on forms prescribed 175 under this section, assets valued in excess of $1,000 which the 176 reporting individual holds jointly with another person, the 177 amount reported shall be based on the reporting individual’s 178 legal percentage of ownership in the property. However, assets 179 that are held jointly, with right of survivorship, must be 180 reported at 100 percent of the value of the asset. For purposes 181 of this subsection, a reporting individual is deemed to own a 182 percentage of a partnership which is equal to the reporting 183 individual’s interest in the capital or equity of the 184 partnership. 185 (b)1. With respect to reporting, on forms prescribed under 186 this section, liabilities valued in excess of $1,000on forms187prescribed under this sectionfor which the reporting individual 188 is jointly and severally liable, the amount reported shall be 189 based on the reporting individual’s percentage of liability 190 rather than the total amount of the liability. However, 191 liability for a debt that is secured by property owned by the 192 reporting individual but that is held jointly, with right of 193 survivorship, must be reported at 100 percent of the total 194 amount owed. 195 2. A separate section of the form shall be created to 196 provide for the reporting of the amounts of joint and several 197 liability of the reporting individual not otherwise reported in 198 subparagraph 1. 199 (c) With respect to reporting income, on forms prescribed 200 under this section, each separate source and amount of income 201 which exceeds $1,000 must be identified. For purposes of 202 reporting income, a person required to file a full and public 203 disclosure of financial interests may not provide, and the 204 commission may not accept, a federal income tax return or a copy 205 thereof. 206 (6) The commission may not request, and a public officer or 207 candidate may not provide, in any filing or submission, a 208 federal income tax return or a copy thereof; a social security 209 number; a bank, mortgage, or brokerage account number; a debit, 210 charge, or credit card number; a personal identification number; 211 or a taxpayer identification number. Once the electronic filing 212 system is implemented, the commission may not accept or retain 213 such information even if it is voluntarily provided by a public 214 officer or candidate. 215 (7)(5)Until the electronic filing system required by 216 subsection (2) is implemented, forms for compliance with the 217 full and public disclosure requirements of s. 8, Art. II of the 218 State Constitution shall be prescribedcreatedby the commission 219on Ethics. The commission shall give notice of disclosure 220 deadlines and delinquencies and distribute forms in the 221 following manner: 222 (a) Not later than May 1 of each year, the commission shall 223 prepare a current list of the names, e-mail addresses, and 224 physical addresses of and the offices held by every person 225 required to file full and public disclosure annually by s. 8, 226 Art. II of the State Constitution, or other state law.In227compiling the list, the commission shall be assisted byEach 228 unit of government shall assist the commission in compiling the 229 list byinproviding to the commission not later than February 1 230 of each yearat the request of the commissionthe name, e-mail 231 address, physical address, and name of the office held by such 232 personeach public officialwithin the respective unit of 233 government as of December 31 of the preceding year. 234 (b) Not later than June 130 days before July 1of each 235 year, the commission shall mail a copy of the form prescribed 236 for compliance with full and public disclosure and a notice of 237 the filing deadline to each person on the mailing list. However, 238 beginning January 1, 2020, notice required under this paragraph 239 may only be delivered by e-mail. 240 (c) Not later than August 130 days after July 1of each 241 year, the commission shall determine which persons on the 242 mailing list have failed to file full and public disclosure and 243 shall send delinquency notices by certified mail to such 244 persons. Each notice mustshallstate that a grace period is in 245 effect until September 1 of the current year. However, beginning 246 January 1, 2020, notice required under this paragraph may only 247 be delivered by e-mail and must be redelivered on a weekly basis 248 so long as a person remains delinquent. 249 (d) DisclosuresStatementsmust be received by the 250 commissionfilednot later than 5 p.m. of the due date. However, 251 any disclosurestatementthat is postmarked by the United States 252 Postal Service by midnight of the due date is deemed to have 253 been filed in a timely manner, and a certificate of mailing 254 obtained from and dated by the United States Postal Service at 255 the time of the mailing, or a receipt from an established 256 courier company which bears a date on or before the due date, 257 constitutes proof of mailing in a timely manner. Beginning 258 January 1, 2020, upon request of the filer, the commission must 259 provide verification to the filer that the commission has 260 received the submitted disclosure. 261 (e) Beginning May 1, 2021, a written declaration, as 262 provided for under s. 92.525(2), accompanied by an electronic 263 signature satisfies the requirement that the disclosure be 264 sworn. 265 (f) Any person who is required to file full and public 266 disclosure of financial interests and whose name is on the 267 commission’s mailing list, and to whom notice has been 268 delivered, but who fails to timely file is assessed a fine of 269 $25 per day for each day late up to a maximum of $1,500; however 270 this $1,500 limitation on automatic fines does not limit the 271 civil penalty that may be imposed if the statement is filed more 272 than 60 days after the deadline and a complaint is filed, as 273 provided in s. 112.324. The commission must provide by rule the 274 grounds for waiving the fine and the procedures by which each 275 person whose name is on the mailing list and who is determined 276 to have not filed in a timely manner will be notified of 277 assessed fines and may appeal. The rule must provide for and 278 make specific the following: 279 1. The amount of the fine due is based upon the earliest of 280 the following: 281 a. When a statement is actually received by the office. 282 b. When the statement is postmarked. 283 c. When the certificate of mailing is dated. 284 d. When the receipt from an established courier company is 285 dated. 286 2. Upon receipt of the disclosure statement or upon accrual 287 of the maximum penalty, whichever occurs first, the commission 288 shall determine the amount of the fine which is due and shall 289 notify the delinquent person. The notice must include an 290 explanation of the appeal procedure under subparagraph 3. Such 291 fine must be paid within 30 days after the notice of payment due 292 is transmitted, unless appeal is made to the commission pursuant 293 to subparagraph 3. The moneys shall be deposited into the 294 General Revenue Fund. 295 3. Any reporting person may appeal or dispute a fine, based 296 upon unusual circumstances surrounding the failure to file on 297 the designated due date, and may request and is entitled to a 298 hearing before the commission, which may waive the fine in whole 299 or in part for good cause shown. Any such request must be in 300 writing and received by the commissionmadewithin 30 days after 301 the notice of payment due is transmitted. In such a case, the 302 reporting person must, within the 30-day period, notify the 303 person designated to review the timeliness of reports in writing 304 of his or her intention to bring the matter before the 305 commission. For purposes of this subparagraph, the term “unusual 306 circumstances” does not include the failure to monitor an e-mail 307 account or failure to receive notice, if the person has not 308 notified the commission of a change in his or her e-mail 309 address. 310 (g)(f)Any person subject to the annual filing of full and 311 public disclosure under s. 8, Art. II of the State Constitution, 312 or other state law, whose name is not on the commission’s 313 mailing list of persons required to file full and public 314 disclosure is not subject to the fines or penalties provided in 315 this part for failure to file full and public disclosure in any 316 year in which the omission occurred, but nevertheless is 317 required to file the disclosure statement. 318 (h)(g)The notification requirements and fines of this 319 subsection do not apply to candidates or to the first filing 320 required of any person appointed to elective constitutional 321 office or other position required to file full and public 322 disclosure, unless the person’s name is on the commission’s 323 notification list and the person received notification from the 324 commission. The appointing official shall notify such newly 325 appointed person of the obligation to file full and public 326 disclosure by July 1. The notification requirements and fines of 327 this subsection do not apply to the final filing provided for in 328 subsection (9)(7). 329 (i)(h)Notwithstanding any provision of chapter 120, any 330 fine imposed under this subsection which is not waived by final 331 order of the commission and which remains unpaid more than 60 332 days after the notice of payment due or more than 60 days after 333 the commission renders a final order on the appeal must be 334 submitted to the Department of Financial Services as a claim, 335 debt, or other obligation owed to the state, and the department 336 shall assign the collection of such fine to a collection agent 337 as provided in s. 17.20. 338 (8)(6)If a person holding public office or public 339 employment fails or refuses to file a full and public disclosure 340 of financial interests for any year in which the person received 341 notice from the commission regarding the failure to file and has 342 accrued the maximum automatic fine authorized under this 343 section, regardless of whether the fine imposed was paid or 344 collected, the commission shall initiate an investigation and 345 conduct a public hearing without receipt of a complaint to 346 determine whether the person’s failure to file is willful. Such 347 investigation and hearing must be conducted in accordance with 348 s. 112.324. Except as provided in s. 112.324(4), if the 349 commission determines that the person willfully failed to file a 350 full and public disclosure of financial interests, the 351 commission shall enter an order recommending that the officer or 352 employee be removed from his or her public office or public 353 employment. The commission shall forward its recommendations as 354 provided in s. 112.324. 355 (9)(7)Each person required to file full and public 356 disclosure of financial interests shall file a final disclosure 357 statement within 60 days after leaving his or her public 358 position for the period between January 1 of the year in which 359 the person leaves and the last day of office or employment, 360 unless within the 60-day period the person takes another public 361 position requiring financial disclosure under s. 8, Art. II of 362 the State Constitution, or is otherwise required to file full 363 and public disclosure for the final disclosure period. The head 364 of the agency of each person required to file full and public 365 disclosure for the final disclosure period shall notify such 366 persons of their obligation to file the final disclosure and may 367 designate a person to be responsible for the notification 368 requirements of this subsection. 369 (10)(a)(8)(a)The commission shall treat an amendment to a 370amendedfull and public disclosure of financial interests which 371 is filed before September 1 of the year in which the disclosure 372 is due as part of the original filing, regardless of whether a 373 complaint has been filed. If a complaint alleges only an 374 immaterial, inconsequential, or de minimis error or omission, 375 the commission may not take any action on the complaint other 376 than notifying the filer of the complaint. The filer must be 377 given 30 days to file an amendment to theamendedfull and 378 public disclosure of financial interests correcting any errors. 379 If the filer does not file an amendment to theamendedfull and 380 public disclosure of financial interests within 30 days after 381 the commission sends notice of the complaint, the commission may 382 continue with proceedings pursuant to s. 112.324. 383 (b) For purposes of the final full and public disclosure of 384 financial interests, the commission shall treat an amendment to 385 a new final full and public disclosure of financial interests as 386 part of the original filing if filed within 60 days after the 387 original filing, regardless of whether a complaint has been 388 filed. If, more than 60 days after a final full and public 389 disclosure of financial interests is filed, a complaint is filed 390 alleging a complete omission of any information required to be 391 disclosed by this section, the commission may immediately follow 392 the complaint procedures in s. 112.324. However, if the 393 complaint alleges an immaterial, inconsequential, or de minimis 394 error or omission, the commission may not take any action on the 395 complaint, other than notifying the filer of the complaint. The 396 filer must be given 30 days to file an amendment to theanew 397 final full and public disclosure of financial interests 398 correcting any errors. If the filer does not file an amendment 399 to theanew final full and public disclosure of financial 400 interests within 30 days after the commission sends notice of 401 the complaint, the commission may continue with proceedings 402 pursuant to s. 112.324. 403 (c) For purposes of this section, an error or omission is 404 immaterial, inconsequential, or de minimis if the original 405 filing provided sufficient information for the public to 406 identify potential conflicts of interest. However, failure to 407 certify completion of annual ethics training required under s. 408 112.3142 does not constitute an immaterial, inconsequential, or 409 de minimis error or omission. 410 (11)(a)(9)(a)An individual required to file a disclosure 411 pursuant to this section may have the disclosure prepared by an 412 attorney in good standing with The Florida Bar or by a certified 413 public accountant licensed under chapter 473. After preparing a 414 disclosure form, the attorney or certified public accountant 415 must sign the form indicating that he or she prepared the form 416 in accordance with this section and the instructions for 417 completing and filing the disclosure forms and that, upon his or 418 her reasonable knowledge and belief, the disclosure is true and 419 correct. If a complaint is filed alleging a failure to disclose 420 information required by this section, the commission shall 421 determine whether the information was disclosed to the attorney 422 or certified public accountant. The failure of the attorney or 423 certified public accountant to accurately transcribe information 424 provided by the individual required to file is not a violation 425 of this section. 426 (b) An elected officer or candidate who chooses to use an 427 attorney or a certified public accountant to prepare his or her 428 disclosure may pay for the services of the attorney or certified 429 public accountant from funds in an office account created 430 pursuant to s. 106.141 or, during a year that the individual 431 qualifies for election to public office, the candidate’s 432 campaign depository pursuant to s. 106.021. 433 (12)(10)The commission shall adopt rules and forms 434 specifying how a person who is required to file full and public 435 disclosure of financial interests may amend his or her 436 disclosure statement to report information that was not included 437 on the form as originally filed. If the amendment is the subject 438 of a complaint filed under this part, the commission and the 439 proper disciplinary official or body shall consider as a 440 mitigating factor when considering appropriate disciplinary 441 action the fact that the amendment was filed before any 442 complaint or other inquiry or proceeding, while recognizing that 443 the public was deprived of access to information to which it was 444 entitled. 445 (13) The provisions of this section constitute a revision 446 to the schedule included in s. 8(i), Art. II of the State 447 Constitution. 448 Section 4. Section 112.3145, Florida Statutes, is amended 449 to read: 450 112.3145 Disclosure of financial interests and clients 451 represented before agencies.— 452 (1) For purposes of this section, unless the context 453 otherwise requires, the term: 454 (a) “Local officer” means: 455 1. Every person who is elected to office in any political 456 subdivision of the state, and every person who is appointed to 457 fill a vacancy for an unexpired term in such an elective office. 458 2. Any appointed member of any of the following boards, 459 councils, commissions, authorities, or other bodies of any 460 county, municipality, school district, independent special 461 district, or other political subdivision of the state: 462 a. The governing body of the political subdivision, if 463 appointed; 464 b. A community college or junior college district board of 465 trustees; 466 c. A board having the power to enforce local code 467 provisions; 468 d. A planning or zoning board, board of adjustment, board 469 of appeals, community redevelopment agency board, or other board 470 having the power to recommend, create, or modify land planning 471 or zoning within the political subdivision, except for citizen 472 advisory committees, technical coordinating committees, and such 473 other groups who only have the power to make recommendations to 474 planning or zoning boards; 475 e. A pension board or retirement board having the power to 476 invest pension or retirement funds or the power to make a 477 binding determination of one’s entitlement to or amount of a 478 pension or other retirement benefit; or 479 f. Any other appointed member of a local government board 480 who is required to file a statement of financial interests by 481 the appointing authority or the enabling legislation, ordinance, 482 or resolution creating the board. 483 3. Any person holding one or more of the following 484 positions: mayor; county or city manager; chief administrative 485 employee of a county, municipality, or other political 486 subdivision; county or municipal attorney; finance director of a 487 county, municipality, or other political subdivision; chief 488 county or municipal building code inspector; county or municipal 489 water resources coordinator; county or municipal pollution 490 control director; county or municipal environmental control 491 director; county or municipal administrator, with power to grant 492 or deny a land development permit; chief of police; fire chief; 493 municipal clerk; district school superintendent; community 494 college president; district medical examiner; or purchasing 495 agent having the authority to make any purchase exceeding the 496 threshold amount provided for in s. 287.017 for CATEGORY ONE, on 497 behalf of any political subdivision of the state or any entity 498 thereof. 499 (b) “Specified state employee” means: 500 1. Public counsel created by chapter 350, an assistant 501 state attorney, an assistant public defender, a criminal 502 conflict and civil regional counsel, an assistant criminal 503 conflict and civil regional counsel, a full-time state employee 504 who serves as counsel or assistant counsel to any state agency, 505the Deputy Chief Judge of Compensation Claims, a judge of506compensation claims,an administrative law judge, or a hearing 507 officer. 508 2. Any person employed in the office of the Governor or in 509 the office of any member of the Cabinet if that person is exempt 510 from the Career Service System, except persons employed in 511 clerical, secretarial, or similar positions. 512 3. The State Surgeon General or each appointed secretary, 513 assistant secretary, deputy secretary, executive director, 514 assistant executive director, or deputy executive director of 515 each state department, commission, board, or council; unless 516 otherwise provided, the division director, assistant division 517 director, deputy director, and bureau chief, and assistant518bureau chiefof any state department or division; or any person 519 having the power normally conferred upon such persons, by 520 whatever title. 521 4. The superintendent or institute director of a state 522 mental health institute established for training and research in 523 the mental health field or the warden or director of any major 524 state institution or facility established for corrections, 525 training, treatment, or rehabilitation. 526 5. Business managers, purchasing agents having the power to 527 make any purchase exceeding the threshold amount provided for in 528 s. 287.017 for CATEGORY TWOONE, finance and accounting 529 directors, personnel officers, or grants coordinators for any 530 state agency. 531 6. Any person, other than a legislative assistant exempted 532 by the presiding officer of the house by which the legislative 533 assistant is employed, who is employed in the legislative branch 534 of government, except persons employed in maintenance, clerical, 535 secretarial, or similar positions. 536 7. Each employee of the Commission on Ethics. 537 (c) “State officer” means: 538 1. Any elected public officer, excluding those elected to 539 the United States Senate and House of Representatives, not 540 covered elsewhere in this part and any person who is appointed 541 to fill a vacancy for an unexpired term in such an elective 542 office. 543 2. An appointed member of each board, commission, 544 authority, or council having statewide jurisdiction, excluding a 545 member of an advisory body. 546 3. A member of the Board of Governors of the State 547 University System or a state university board of trustees, the 548 Chancellor and Vice Chancellors of the State University System, 549 and the president of a state university. 550 4. A member of the judicial nominating commission for any 551 district court of appeal or any judicial circuit. 552 (2)(a) A person seeking nomination or election to a state 553 or local elective office who is not required by the State 554 Constitution to file a full and public disclosure of financial 555 interests shall file a statement of financial interests together 556 with, and at the same time he or she files, qualifying papers. 557 Until the electronic filing system is implemented under 558 paragraph (d), when a candidate has qualified for office prior 559 to the deadline to file an annual statement of financial 560 interests, the statement of financial interests that is filed 561 with the candidate’s qualifying papers shall be deemed to 562 satisfy the annual disclosure requirement of this section. The 563 qualifying officer must record that the statement of financial 564 interests was timely filed. However, if a candidate does not 565 qualify until after the annual statement of financial interests 566 has been filed, the candidate may file a copy of his or her 567 statement with the qualifying officer. 568 (b) Each state or local officer who is not required by the 569 State Constitution to file a full and public disclosure of 570 financial interests and each specified state employee shall file 571 a statement of financial interests no later than July 1 of each 572 year. Each state officer, local officer, and specified state 573 employee shall file a final statement of financial interests 574 within 60 days after leaving his or her public position for the 575 period between January 1 of the year in which the person leaves 576 and the last day of office or employment, unless within the 60 577 day period the person takes another public position requiring 578 financial disclosure under this section or s. 8, Art. II of the 579 State Constitution or otherwise is required to file full and 580 public disclosure or a statement of financial interests for the 581 final disclosure period. Each state or local officer who is 582 appointed and each specified state employee who is employed 583 shall file a statement of financial interests within 30 days 584 from the date of appointment or, in the case of a specified 585 state employee, from the date on which the employment begins, 586 except that any person whose appointment is subject to 587 confirmation by the Senate shall file prior to confirmation 588 hearings or within 30 days from the date of appointment, 589 whichever comes first. 590 (c) State officers and specified state employees shall file 591 their statements of financial interests with the commissionon592Ethics. Local officers shall file their statements of financial 593 interests with the supervisor of elections of the county in 594 which they permanently reside. Local officers who do not 595 permanently reside in any county in the state shall file their 596 statements of financial interests with the supervisor of 597 elections of the county in which their agency maintains its 598 headquarters. Persons seeking to qualify as candidates for local 599 public office shall file their statements of financial interests 600 with the officer before whom they qualify. 601 (d) Beginning May 1, 2022, a statement of financial 602 interests and a final statement of financial interests, and 603 amendments thereto, or any other form required by this section, 604 must be filed electronically through an electronic filing system 605 created and maintained by the commission as provided in s. 606 112.31446. 607 (3) The statement of financial interests for state 608 officers, specified state employees, local officers, and persons 609 seeking to qualify as candidates for state or local office shall 610 be filed even if the reporting person holds no financial 611 interests requiring disclosure in a particular category, in 612 which case that section of the statement shall be marked “not 613 applicable.” Otherwise, the statement of financial interests 614 mustshallinclude the information under paragraph (a) or 615 paragraph (b). The reporting person shall indicate on the 616 statement whether he or she is using the reporting method under 617 paragraph (a) or paragraph (b). However, beginning May 1, 2022, 618 only the reporting method specified under paragraph (b) may be 619 used., at the filer’s option,either:620 (a) 1. All sources of income in excess of 5 percent of the 621 gross income received during the disclosure period by the person 622 in his or her own name or by any other person for his or her use 623 or benefit, excluding public salary. However, this shall not be 624 construed to require disclosure of a business partner’s sources 625 of income. The person reporting shall list such sources in 626 descending order of value with the largest source first; 627 2. All sources of income to a business entity in excess of 628 10 percent of the gross income of a business entity in which the 629 reporting person held a material interest and from which he or 630 she received an amount which was in excess of 10 percent of his 631 or her gross income during the disclosure period and which 632 exceeds $1,500. The period for computing the gross income of the 633 business entity is the fiscal year of the business entity which 634 ended on, or immediately prior to, the end of the disclosure 635 period of the person reporting; 636 3. The location or description of real property in this 637 state, except for residences and vacation homes, owned directly 638 or indirectly by the person reporting, when such person owns in 639 excess of 5 percent of the value of such real property, and a 640 general description of any intangible personal property worth in 641 excess of 10 percent of such person’s total assets. For the 642 purposes of this paragraph, indirect ownership does not include 643 ownership by a spouse or minor child; and 644 4. Every individual liability that equals more than the 645 reporting person’s net worth; or 646 (b)1. All sources of gross income in excess of $2,500 647 received during the disclosure period by the person in his or 648 her own name or by any other person for his or her use or 649 benefit, excluding public salary. However, this shall not be 650 construed to require disclosure of a business partner’s sources 651 of income. The person reporting shall list such sources in 652 descending order of value with the largest source first; 653 2. All sources of income to a business entity in excess of 654 10 percent of the gross income of a business entity in which the 655 reporting person held a material interest and from which he or 656 she received gross income exceeding $5,000 during the disclosure 657 period. The period for computing the gross income of the 658 business entity is the fiscal year of the business entity which 659 ended on, or immediately prior to, the end of the disclosure 660 period of the person reporting; 661 3. The location or description of real property in this 662 state, except for residence and vacation homes, owned directly 663 or indirectly by the person reporting, when such person owns in 664 excess of 5 percent of the value of such real property, and a 665 general description of any intangible personal property worth in 666 excess of $10,000. For the purpose of this paragraph, indirect 667 ownership does not include ownership by a spouse or minor child; 668 and 669 4. Every liability in excess of $10,000. 670 671A person filing a statement of financial interests shall672indicate on the statement whether he or she is using the method673specified in paragraph (a) or paragraph (b).674 (4) The commission may not request, and a local or state 675 officer or specified state employee may not provide, in any 676 filing or submission, a federal income tax return or a copy 677 thereof; a social security number; a bank, mortgage, or 678 brokerage account number; a debit, charge, or credit card 679 number; a personal identification number; or a taxpayer 680 identification number. Once the electronic filing system 681 required under paragraph (2)(d) is implemented, the commission 682 may not accept or retain such information even if it is 683 voluntarily provided by a public officer or specified state 684 employee. 685 (5)Beginning January 1, 2015,An officer who is required 686 to complete annual ethics training pursuant to s. 112.3142 must 687 certify on his or her statement of financial interests that he 688 or she has completed the required training. 689 (6)(5)Each elected constitutional officer, state officer, 690 local officer, and specified state employee shall file a 691 quarterly report of the names of clients represented for a fee 692 or commission, except for appearances in ministerial matters, 693 before agencies at his or her level of government. For the 694 purposes of this part, agencies of government shall be 695 classified as state-level agencies or agencies below state 696 level. Each local officer shall file such report with the 697 supervisor of elections of the county in which the officer is 698 principally employed or is a resident. Each state officer, 699 elected constitutional officer, and specified state employee 700 shall file such report with the commission. The report shall be 701 filed only when a reportable representation is made during the 702 calendar quarter and shall be filed no later than the last day 703 of each calendar quarter, for the previous calendar quarter. 704 Representation before any agency shall be deemed to include 705 representation by such officer or specified state employee or by 706 any partner or associate of the professional firm of which he or 707 she is a member and of which he or she has actual knowledge. For 708 the purposes of this subsection, the term “representation before 709 any agency” does not include appearances before any court or the 710 Deputy Chief Judge of Compensation Claims or judges of 711 compensation claims or representations on behalf of one’s agency 712 in one’s official capacity. Such term does not include the 713 preparation and filing of forms and applications merely for the 714 purpose of obtaining or transferring a license based on a quota 715 or a franchise of such agency or a license or operation permit 716 to engage in a profession, business, or occupation, so long as 717 the issuance or granting of such license, permit, or transfer 718 does not require substantial discretion, a variance, a special 719 consideration, or a certificate of public convenience and 720 necessity. 721 (7)(6)Each elected constitutional officer and each 722 candidate for such office, any other public officer required 723 pursuant to s. 8, Art. II of the State Constitution to file a 724 full and public disclosure of his or her financial interests, 725 and each state officer, local officer, specified state employee, 726 and candidate for elective public office who is or was during 727 the disclosure period an officer, director, partner, proprietor, 728 or agent, other than a resident agent solely for service of 729 process, of, or owns or owned during the disclosure period a 730 material interest in, any business entity which is granted a 731 privilege to operate in this state shall disclose such facts as 732 a part of the disclosure form filed pursuant to s. 8, Art. II of 733 the State Constitution or this section, as applicable. The 734 statement shall give the name, address, and principal business 735 activity of the business entity and shall state the position 736 held with such business entity or the fact that a material 737 interest is owned and the nature of that interest. 738 (8)(7)Forms for compliance with the disclosure 739 requirements of this section and a current list of persons 740 subject to disclosure shall be created by the commission and 741 provided to each supervisor of elections. The commission and 742 each supervisor of elections shall give notice of disclosure 743 deadlines and delinquencies and distribute forms in the 744 following manner: 745 (a)1. Not later than May 1 of each year, the commission 746 shall prepare a current list of the names, e-mail addresses, and 747 physical addresses of, and the offices or positions held by, 748 every state officer, local officer, and specified employee.In749compiling the list, the commission shall be assisted byEach 750 unit of government shall assist the commission in compiling the 751 list byinproviding to the commission not later than February 1 752 of each year,at the request of the commission,the name, e 753 mail address, physical address, and name of agency of, and the 754 office or position held by, each state officer, local officer, 755 or specified state employee within the respective unit of 756 government as of December 31 of the preceding year. 757 2. Not later than May 15 of each year, the commission shall 758 provide each supervisor of elections with a current mailing list 759 of all local officers required to file with such supervisor of 760 elections. 761 (b) Not later than June 130 days before July 1of each 762 year, the commission and each supervisor of elections, as 763 appropriate, shall mail a copy of the form prescribed for 764 compliance with subsection (3) and a notice of all applicable 765 disclosure forms and filing deadlines to each person required to 766 file a statement of financial interests. However, beginning 767 January 1, 2020, notice required under this paragraph may only 768 be delivered by e-mail. 769 (c) Not later than August 130 days after July 1of each 770 year, the commission and each supervisor of elections shall 771 determine which persons required to file a statement of 772 financial interests in their respective offices have failed to 773 do so and shall send delinquency notices by certified mail, 774 return receipt requested, to these persons. Each notice shall 775 state that a grace period is in effect until September 1 of the 776 current year; that no investigative or disciplinary action based 777 upon the delinquency will be taken by the agency head or 778 commission if the statement is filed by September 1 of the 779 current year; that, if the statement is not filed by September 1 780 of the current year, a fine of $25 for each day late will be 781 imposed, up to a maximum penalty of $1,500; for notices sent by 782 a supervisor of elections, that he or she is required by law to 783 notify the commission of the delinquency; and that, if upon the 784 filing of a sworn complaint the commission finds that the person 785 has failed to timely file the statement within 60 days after 786 September 1 of the current year, such person will also be 787 subject to the penalties provided in s. 112.317. However, 788 beginning January 1, 2020, notice required under this paragraph 789 may only be delivered by e-mail and must be redelivered on a 790 weekly basis so long as a person remains delinquent. 791 (d) No later than November 15 of each year, the supervisor 792 of elections in each county shall certify to the commission a 793 list of the names and addresses of, and the offices or positions 794 held by, all persons who have failed to timely file the required 795 statements of financial interests. The certification must 796 include the earliest of the dates described in subparagraph 797 (g)1.(f)1. The certification shall be on a form prescribed by 798 the commission and shall indicate whether the supervisor of 799 elections has provided the disclosure forms and notice as 800 required by this subsection to all persons named on the 801 delinquency list. 802 (e) Statements must be received by the commissionfilednot 803 later than 5 p.m. of the due date. However, any statement that 804 is postmarked by the United States Postal Service by midnight of 805 the due date is deemed to have been filed in a timely manner, 806 and a certificate of mailing obtained from and dated by the 807 United States Postal Service at the time of the mailing, or a 808 receipt from an established courier company which bears a date 809 on or before the due date, constitutes proof of mailing in a 810 timely manner. Beginning January 1, 2020, upon request of the 811 filer, the commission must provide verification to the filer 812 that the commission has received the submitted statement. 813 (f) Beginning May 1, 2022, the statement must be 814 accompanied by a declaration as provided in s. 92.525(2) and an 815 electronic acknowledgement thereof. 816 (g) Any person who is required to file a statement of 817 financial interests and whose name is on the commission’s 818 mailing list but who fails to timely file is assessed a fine of 819 $25 per day for each day late up to a maximum of $1,500; 820 however, this $1,500 limitation on automatic fines does not 821 limit the civil penalty that may be imposed if the statement is 822 filed more than 60 days after the deadline and a complaint is 823 filed, as provided in s. 112.324. The commission must provide by 824 rule the grounds for waiving the fine and procedures by which 825 each person whose name is on the mailing list and who is 826 determined to have not filed in a timely manner will be notified 827 of assessed fines and may appeal. The rule must provide for and 828 make specific the following: 829 1. The amount of the fine due is based upon the earliest of 830 the following: 831 a. When a statement is actually received by the office. 832 b. When the statement is postmarked. 833 c. When the certificate of mailing is dated. 834 d. When the receipt from an established courier company is 835 dated. 836 2. For a specified state employee or a state officer, upon 837 receipt of the disclosure statement by the commission or upon 838 accrual of the maximum penalty, whichever occurs first, and for 839 a local officer upon receipt by the commission of the 840 certification from the local officer’s supervisor of elections 841 pursuant to paragraph (d), the commission shall determine the 842 amount of the fine which is due and shall notify the delinquent 843 person. The notice must include an explanation of the appeal 844 procedure under subparagraph 3. The fine must be paid within 30 845 days after the notice of payment due is transmitted, unless 846 appeal is made to the commission pursuant to subparagraph 3. The 847 moneys are to be deposited into the General Revenue Fund. 848 3. Any reporting person may appeal or dispute a fine, based 849 upon unusual circumstances surrounding the failure to file on 850 the designated due date, and may request and is entitled to a 851 hearing before the commission, which may waive the fine in whole 852 or in part for good cause shown. Any such request must be in 853 writing and received by the commissionmadewithin 30 days after 854 the notice of payment due is transmitted. In such a case, the 855 reporting person must, within the 30-day period, notify the 856 person designated to review the timeliness of reports in writing 857 of his or her intention to bring the matter before the 858 commission. For purposes of this subparagraph, the term “unusual 859 circumstances” does not include the failure to monitor an e-mail 860 account or failure to receive notice, if the person has not 861 notified the commission of a change in his or her e-mail 862 address. 863 (h)(g)Any state officer, local officer, or specified 864 employee whose name is not on the mailing list of persons 865 required to file an annual statement of financial interests is 866 not subject to the penalties provided in s. 112.317 or the fine 867 provided in this section for failure to timely file a statement 868 of financial interests in any year in which the omission 869 occurred, but nevertheless is required to file the disclosure 870 statement. 871 (i)(h)The notification requirements and fines of this 872 subsection do not apply to candidates or to the first or final 873 filing required of any state officer, specified employee, or 874 local officer as provided in paragraph (2)(b). 875 (j)(i)Notwithstanding any provision of chapter 120, any 876 fine imposed under this subsection which is not waived by final 877 order of the commission and which remains unpaid more than 60 878 days after the notice of payment due or more than 60 days after 879 the commission renders a final order on the appeal must be 880 submitted to the Department of Financial Services as a claim, 881 debt, or other obligation owed to the state, and the department 882 shall assign the collection of such a fine to a collection agent 883 as provided in s. 17.20. 884 (9)(a)(8)(a)The appointing official or body shall notify 885 each newly appointed local officer, state officer, or specified 886 state employee, not later than the date of appointment, of the 887 officer’s or employee’s duty to comply with the disclosure 888 requirements of this section. The agency head of each employing 889 agency shall notify each newly employed local officer or 890 specified state employee, not later than the day of employment, 891 of the officer’s or employee’s duty to comply with the 892 disclosure requirements of this section. The appointing official 893 or body or employing agency head may designate a person to be 894 responsible for the notification requirements of this paragraph. 895 (b) The agency head of the agency of each local officer, 896 state officer, or specified state employee who is required to 897 file a statement of financial interests for the final disclosure 898 period shall notify such persons of their obligation to file the 899 final disclosure and may designate a person to be responsible 900 for the notification requirements of this paragraph. 901 (c) If a person holding public office or public employment 902 fails or refuses to file an annual statement of financial 903 interests for any year in which the person received notice from 904 the commission regarding the failure to file and has accrued the 905 maximum automatic fine authorized under this section, regardless 906 of whether the fine imposed was paid or collected, the 907 commission shall initiate an investigation and conduct a public 908 hearing without receipt of a complaint to determine whether the 909 person’s failure to file is willful. Such investigation and 910 hearing must be conducted in accordance with s. 112.324. Except 911 as provided in s. 112.324(4), if the commission determines that 912 the person willfully failed to file a statement of financial 913 interests, the commission shall enter an order recommending that 914 the officer or employee be removed from his or her public office 915 or public employment. The commission shall forward its 916 recommendation as provided in s. 112.324. 917 (10)(9)A public officer who has filed a disclosure for any 918 calendar or fiscal year shall not be required to file a second 919 disclosure for the same year or any part thereof, 920 notwithstanding any requirement of this act, except that any 921 public officer who qualifies as a candidate for public office 922 shall file a copy of the disclosure with the officer before whom 923 he or she qualifies as a candidate at the time of qualification. 924 (11)(a)(10)(a)The commission shall treat an amendment to 925 anamendedannual statement of financial interests which is 926 filed before September 1 of the year in which the statement is 927 due as part of the original filing, regardless of whether a 928 complaint has been filed. If a complaint alleges only an 929 immaterial, inconsequential, or de minimis error or omission, 930 the commission may not take any action on the complaint other 931 than notifying the filer of the complaint. The filer must be 932 given 30 days to file an amendment to theamendedstatement of 933 financial interests correcting any errors. If the filer does not 934 file an amendment to theamendedstatement of financial 935 interests within 30 days after the commission sends notice of 936 the complaint, the commission may continue with proceedings 937 pursuant to s. 112.324. 938 (b) For purposes of the final statement of financial 939 interests, the commission shall treat an amendment to anew940 final statement of financial interests as part of the original 941 filing, if filed within 60 days of the original filing 942 regardless of whether a complaint has been filed. If, more than 943 60 days after a final statement of financial interests is filed, 944 a complaint is filed alleging a complete omission of any 945 information required to be disclosed by this section, the 946 commission may immediately follow the complaint procedures in s. 947 112.324. However, if the complaint alleges an immaterial, 948 inconsequential, or de minimis error or omission, the commission 949 may not take any action on the complaint other than notifying 950 the filer of the complaint. The filer must be given 30 days to 951 file an amendment to thea newfinal statement of financial 952 interests correcting any errors. If the filer does not file an 953 amendment to thea newfinal statement of financial interests 954 within 30 days after the commission sends notice of the 955 complaint, the commission may continue with proceedings pursuant 956 to s. 112.324. 957 (c) For purposes of this section, an error or omission is 958 immaterial, inconsequential, or de minimis if the original 959 filing provided sufficient information for the public to 960 identify potential conflicts of interest. However, failure to 961 certify completion of annual ethics training required under s. 962 112.3142 does not constitute an immaterial, inconsequential, or 963 de minimis error or omission. 964 (12)(a)(11)(a)An individual required to file a statement 965disclosurepursuant to this section may have the statement 966disclosureprepared by an attorney in good standing with The 967 Florida Bar or by a certified public accountant licensed under 968 chapter 473. After preparing a statementdisclosureform, the 969 attorney or certified public accountant must sign the form 970 indicating that he or she prepared the form in accordance with 971 this section and the instructions for completing and filing the 972 disclosure forms and that, upon his or her reasonable knowledge 973 and belief, the disclosure is true and correct. If a complaint 974 is filed alleging a failure to disclose information required by 975 this section, the commission shall determine whether the 976 information was disclosed to the attorney or certified public 977 accountant. The failure of the attorney or certified public 978 accountant to accurately transcribe information provided by the 979 individual who is required to file the statementdisclosuredoes 980 not constitute a violation of this section. 981 (b) An elected officer or candidate who chooses to use an 982 attorney or a certified public accountant to prepare his or her 983 statementdisclosuremay pay for the services of the attorney or 984 certified public accountant from funds in an office account 985 created pursuant to s. 106.141 or, during a year that the 986 individual qualifies for election to public office, the 987 candidate’s campaign depository pursuant to s. 106.021. 988 (13)(12)The commission shall adopt rules and forms 989 specifying how a state officer, local officer, or specified 990 state employee may amend his or her statement of financial 991 interests to report information that was not included on the 992 form as originally filed. If the amendment is the subject of a 993 complaint filed under this part, the commission and the proper 994 disciplinary official or body shall consider as a mitigating 995 factor when considering appropriate disciplinary action the fact 996 that the amendment was filed before any complaint or other 997 inquiry or proceeding, while recognizing that the public was 998 deprived of access to information to which it was entitled. 999 Section 5. Section 112.31455, Florida Statutes, is amended 1000 to read: 1001 112.31455 Collection methods for unpaid automatic fines for 1002 failure to timely file disclosure of financial interests.— 1003 (1) Before referring any unpaid fine accrued pursuant to s. 1004 112.3144(7) or s. 112.3145(8)s. 112.3144(5) or s. 112.3145(7)1005 to the Department of Financial Services, the commission shall 1006 attempt to determine whether the individual owing such a fine is 1007 a current public officer or current public employee. If so, the 1008 commission may notify the Chief Financial Officer or the 1009 governing body of the appropriate county, municipality, or 1010 special district of the total amount of any fine owed to the 1011 commission by such individual. 1012 (a) After receipt and verification of the notice from the 1013 commission, the Chief Financial Officer or the governing body of 1014 the county, municipality, or special district shall begin 1015 withholding the lesser of 10 percent or the maximum amount 1016 allowed under federal law from any salary-related payment. The 1017 withheld payments shall be remitted to the commission until the 1018 fine is satisfied. 1019 (b) The Chief Financial Officer or the governing body of 1020 the county, municipality, or special district may retain an 1021 amount of each withheld payment, as provided in s. 77.0305, to 1022 cover the administrative costs incurred under this section. 1023 (2) If the commission determines that the individual who is 1024 the subject of an unpaid fine accrued pursuant to s. 112.3144(7) 1025 or s. 112.3145(8)s. 112.3144(5) or s. 112.3145(7)is no longer 1026 a public officer or public employee or if the commission is 1027 unable to determine whether the individual is a current public 1028 officer or public employee, the commission may, 6 months after 1029 the order becomes final, seek garnishment of any wages to 1030 satisfy the amount of the fine, or any unpaid portion thereof, 1031 pursuant to chapter 77. Upon recording the order imposing the 1032 fine with the clerk of the circuit court, the order shall be 1033 deemed a judgment for purposes of garnishment pursuant to 1034 chapter 77. 1035 (3) The commission may refer unpaid fines to the 1036 appropriate collection agency, as directed by the Chief 1037 Financial Officer, to utilize any collection methods provided by 1038 law. Except as expressly limited by this section, any other 1039 collection methods authorized by law are allowed. 1040 (4) Action may be taken to collect any unpaid fine imposed 1041 by ss. 112.3144 and 112.3145 within 20 years after the date the 1042 final order is rendered. 1043 Section 6. Except as otherwise expressly provided in this 1044 act, this act shall take effect upon becoming a law.