Florida Senate - 2018                        COMMITTEE AMENDMENT
       Bill No. CS for SB 354
       
       
       
       
       
       
                                Ì104016rÎ104016                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  03/02/2018           .                                
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       The Committee on Appropriations (Bradley) recommended the
       following:
       
    1         Senate Amendment to Amendment (522564) 
    2  
    3         Delete lines 362 - 574
    4  and insert:
    5         (d)1.Beginning in the 2018-2019 fiscal year, the county
    6  budget officer shall electronically submit information regarding
    7  the final budget to the Office of Economic and Demographic
    8  Research in the format specified by the office within 30 days
    9  after adoption of the final budget. If the Governor declares a
   10  state of emergency pursuant to s. 252.36(2) within 30 days after
   11  the submission deadline, the office may extend the deadline up
   12  to an additional 90 days.
   13         2. The county budget officer shall also electronically
   14  submit to the clerk of the court:
   15         a.A copy of the information that was submitted to the
   16  office.
   17         b.A copy of the final budget that was posted on the
   18  county’s website.
   19         c.A statement certifying that the items in sub
   20  subparagraphs a. and b. were timely submitted and posted.
   21         3.Subparagraph 2. does not apply to a charter county in
   22  which the clerk of the court is not the county auditor.
   23         Section 7. Paragraph (f) of subsection (2) of section
   24  129.06, Florida Statutes, is amended to read:
   25         129.06 Execution and amendment of budget.—
   26         (2) The board at any time within a fiscal year may amend a
   27  budget for that year, and may within the first 60 days of a
   28  fiscal year amend the budget for the prior fiscal year, as
   29  follows:
   30         (f) Unless otherwise prohibited by law, if an amendment to
   31  a budget is required for a purpose not specifically authorized
   32  in paragraphs (a)-(e), the amendment may be authorized by
   33  resolution or ordinance of the board of county commissioners
   34  adopted following a public hearing.
   35         1. The public hearing must be advertised at least 2 days,
   36  but not more than 5 days, before the date of the hearing. The
   37  advertisement must appear in a newspaper of paid general
   38  circulation and must identify the name of the taxing authority,
   39  the date, place, and time of the hearing, and the purpose of the
   40  hearing. The advertisement must also identify each budgetary
   41  fund to be amended, the source of the funds, the use of the
   42  funds, and the total amount of each fund’s appropriations.
   43         2. If the board amends the budget pursuant to this
   44  paragraph, the adopted amendment must be posted on the county’s
   45  official website within 5 days after adoption and must remain on
   46  the website for at least 2 years.
   47         Section 8. Present subsections (4) and (5) of section
   48  166.241, Florida Statutes, are renumbered as subsections (5) and
   49  (6), respectively, subsection (3) and present subsection (5) are
   50  amended, and a new subsection (4) is added to that section, to
   51  read:
   52         166.241 Fiscal years, budgets, and budget amendments.—
   53         (3) The tentative budget must be posted on the
   54  municipality’s official website at least 2 days before the
   55  budget hearing, held pursuant to s. 200.065 or other law, to
   56  consider such budget and must remain on the website for at least
   57  45 days. The final adopted budget must be posted on the
   58  municipality’s official website within 30 days after adoption
   59  and must remain on the website for at least 2 years. If the
   60  municipality does not operate an official website, the
   61  municipality must, within a reasonable period of time as
   62  established by the county or counties in which the municipality
   63  is located, transmit the tentative budget and final budget to
   64  the manager or administrator of such county or counties who
   65  shall post the budgets on the county’s website.
   66         (4)Beginning in the 2018-2019 fiscal year, the
   67  municipality budget officer shall electronically submit
   68  information regarding the final budget to the Office of Economic
   69  and Demographic Research in the format specified by the office
   70  within 30 days after adoption of the final budget. If the
   71  Governor declares a state of emergency pursuant to s. 252.36(2)
   72  within 30 days after the submission deadline, the office may
   73  extend the deadline up to an additional 90 days. The
   74  municipality budget officer shall also electronically submit to
   75  the clerk of the court:
   76         (a)A copy of the information that was submitted to the
   77  office.
   78         (b)A copy of the final budget that was posted on the
   79  municipality’s website.
   80         (c)A statement certifying that the items in paragraphs (a)
   81  and (b) were timely submitted and posted.
   82         (6)(5) If the governing body of a municipality amends the
   83  budget pursuant to paragraph (5)(c) (4)(c), the adopted
   84  amendment must be posted on the official website of the
   85  municipality within 5 days after adoption and must remain on the
   86  website for at least 2 years. If the municipality does not
   87  operate an official website, the municipality must, within a
   88  reasonable period of time as established by the county or
   89  counties in which the municipality is located, transmit the
   90  adopted amendment to the manager or administrator of such county
   91  or counties who shall post the adopted amendment on the county’s
   92  website.
   93         Section 9. Present subsections (5) through (10) of section
   94  189.016, Florida Statutes, are renumbered as subsections (6)
   95  through (11), respectively, present subsections (7) and (10) are
   96  amended, and a new subsection (5) is added to that section, to
   97  read:
   98         189.016 Reports; budgets; audits.—
   99         (5) Beginning in the 2018-2019 fiscal year, the special
  100  district budget officer shall electronically submit information
  101  regarding the final budget to the Office of Economic and
  102  Demographic Research in the format specified by the office
  103  within 30 days after adoption of the final budget. If the
  104  Governor declares a state of emergency under s. 252.36(2) within
  105  30 days after the submission deadline for the final budget, the
  106  office may extend the deadline up to an additional 90 days. The
  107  special district budget officer shall also electronically submit
  108  to the clerk of the court:
  109         (a)A copy of the information that was submitted to the
  110  office.
  111         (b)A copy of the final budget that was posted on the
  112  special district’s website.
  113         (c)A statement certifying that the items in paragraphs (a)
  114  and (b) were timely submitted and posted.
  115         (8)(7) If the governing body of a special district amends
  116  the budget pursuant to paragraph (7)(c) (6)(c), the adopted
  117  amendment must be posted on the official website of the special
  118  district within 5 days after adoption and must remain on the
  119  website for at least 2 years.
  120         (11)(10) All reports or information required to be filed
  121  with a local general-purpose government or governing authority
  122  under ss. 189.014, 189.015, and 189.08 and subsection (9) (8)
  123  must:
  124         (a) If the local general-purpose government or governing
  125  authority is a county, be filed with the clerk of the board of
  126  county commissioners.
  127         (b) If the district is a multicounty district, be filed
  128  with the clerk of the county commission in each county.
  129         (c) If the local general-purpose government or governing
  130  authority is a municipality, be filed at the place designated by
  131  the municipal governing body.
  132         Section 10. Section 215.86, Florida Statutes, is amended to
  133  read:
  134         215.86 Management systems and controls.—Each state agency
  135  and the judicial branch as defined in s. 216.011 shall establish
  136  and maintain management systems and internal controls designed
  137  to:
  138         (1)Prevent and detect fraud, waste, and abuse as defined
  139  in s. 11.45(1). that
  140         (2) Promote and encourage compliance with applicable laws,
  141  rules, contracts, and grant agreements.;
  142         (3)Support economical and economic, efficient, and
  143  effective operations.;
  144         (4)Ensure reliability of financial records and reports.;
  145         (5)Safeguard and safeguarding of assets. Accounting
  146  systems and procedures shall be designed to fulfill the
  147  requirements of generally accepted accounting principles.
  148         Section 11. Paragraph (a) of subsection (2) of section
  149  215.97, Florida Statutes, is amended to read:
  150         215.97 Florida Single Audit Act.—
  151         (2) As used in this section, the term:
  152         (a) “Audit threshold” means the threshold amount used to
  153  determine when a state single audit or project-specific audit of
  154  a nonstate entity shall be conducted in accordance with this
  155  section. Each nonstate entity that expends a total amount of
  156  state financial assistance equal to or in excess of $750,000 in
  157  any fiscal year of such nonstate entity shall be required to
  158  have a state single audit, or a project-specific audit, for such
  159  fiscal year in accordance with the requirements of this section.
  160  Every 2 years the Auditor General, After consulting with the
  161  Executive Office of the Governor, the Department of Financial
  162  Services, and all state awarding agencies, the Auditor General
  163  shall periodically review the threshold amount for requiring
  164  audits under this section and may recommend any appropriate
  165  statutory change to revise the threshold amount in the annual
  166  report submitted pursuant to s. 11.45(7)(h) to the Legislature
  167  adjust such threshold amount consistent with the purposes of
  168  this section.
  169         Section 12. Subsection (11) of section 215.985, Florida
  170  Statutes, is amended to read:
  171         215.985 Transparency in government spending.—
  172         (11) Each water management district shall provide a monthly
  173  financial statement in the form and manner prescribed by the
  174  Department of Financial Services to the district’s its governing
  175  board and make such monthly financial statement available for
  176  public access on its website.
  177         Section 13. Section 218.32, Florida Statutes, is amended to
  178  read:
  179         218.32 Annual financial reports; local governmental
  180  entities; Florida Open Financial Statement System.—
  181         (1)(a) Each local governmental entity that is determined to
  182  be a reporting entity, as defined by generally accepted
  183  accounting principles, and each independent special district as
  184  defined in s. 189.012, shall submit to the department a copy of
  185  its annual financial report for the previous fiscal year in a
  186  format prescribed by the department. The annual financial report
  187  must include a list of each local governmental entity included
  188  in the report and each local governmental entity that failed to
  189  provide financial information as required by paragraph (b). The
  190  chair of the governing body and the chief financial officer of
  191  each local governmental entity shall sign the annual financial
  192  report submitted pursuant to this subsection attesting to the
  193  accuracy of the information included in the report. The county
  194  annual financial report must be a single document that covers
  195  each county agency.
  196         (b) Each component unit, as defined by generally accepted
  197  accounting principles, of a local governmental entity shall
  198  provide the local governmental entity, within a reasonable time
  199  period as established by the local governmental entity, with
  200  financial information necessary to comply with the reporting
  201  requirements contained in this section.
  202         (c) Each regional planning council created under s.
  203  186.504, each local government finance commission, board, or
  204  council, and each municipal power corporation created as a
  205  separate legal or administrative entity by interlocal agreement
  206  under s. 163.01(7) shall submit to the department a copy of its
  207  audit report and an annual financial report for the previous
  208  fiscal year in a format prescribed by the department.
  209         (d)1. Each local governmental entity that is required to
  210  provide for an audit under s. 218.39(1) must submit a copy of
  211  the audit report and annual financial report to the department
  212  within 45 days after the completion of the audit report but no
  213  later than 6 9 months after the end of the fiscal year. If the
  214  Governor declares a state of emergency under s. 252.36(2) within
  215  30 days after the submission deadline for the audit report and
  216  annual financial report, the department may extend the deadline
  217  up to an additional 90 days.
  218         2. The local governmental entity must electronically submit
  219  to the clerk of the court a copy of its annual financial report
  220  and a statement certifying that the report was timely filed with
  221  the department.
  222         3.Subparagraph 2. does not apply to a charter county in
  223  which the clerk of the court is not the county auditor.