Senate Bill 2352

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    Florida Senate - 1998                                  SB 2352

    By Senator Horne





    6-1781-98

  1                      A bill to be entitled

  2         An act relating to trust funds; creating the

  3         Florida School District Review Trust Fund to be

  4         administered by the Office of Program Policy

  5         Analysis and Government Accountability;

  6         directing the office to use the fund to pay the

  7         cost of best financial management practice

  8         reviews; providing for refunds to school

  9         districts; amending s. 230.23025, F.S.;

10         providing for the deposit of funds from school

11         districts; providing a contingent effective

12         date.

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14  Be It Enacted by the Legislature of the State of Florida:

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16         Section 1.  The Florida School District Review Trust

17  Fund is created, to be administered by the Office of Program

18  Policy Analysis and Government Accountability (OPPAGA). Funds

19  must be credited to the trust fund as provided by section

20  230.23025, Florida Statutes, and as otherwise appropriated by

21  the Legislature for the purposes set forth in that section.

22         Section 2.  OPPAGA shall use the funds deposited in the

23  trust fund to pay costs of conducting best financial

24  management practices reviews, or reviews of components of the

25  best practices, in school districts under section 230.23025,

26  Florida Statutes. Funds may be expended to pay the expenses of

27  reviews conducted by OPPAGA, by the Auditor General, or by

28  private consultants at the discretion of the Director of

29  OPPAGA. The expenses may include professional services, travel

30  expenses of OPPAGA and the Auditor General, and any other

31  necessary expenses incurred as part of a complete or component

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    Florida Senate - 1998                                  SB 2352
    6-1781-98




  1  best practices review. OPPAGA may refund to a school district

  2  any portion of funds contributed by the school district that

  3  OPPAGA determines are not needed to conduct the complete or

  4  component best practices review requested by the district.

  5         Section 3.  (1)  In accordance with s. 19(f)(2), Art.

  6  III of the State Constitution, the Florida School District

  7  Review Trust Fund, unless terminated sooner, is terminated on

  8  June 30, 2002.

  9         (2)  Before the regular legislative session immediately

10  preceding the date on which the trust fund is scheduled to be

11  terminated, OPPAGA shall recommend to the President of the

12  Senate and the Speaker of the House of Representatives whether

13  the trust fund should be allowed to terminate or should be

14  re-created. If the trust fund is terminated by the

15  Legislature, OPPAGA must pay any outstanding debts or

16  obligations of the trust fund as soon as practicable, and the

17  Comptroller must close out and remove the trust fund from the

18  various state accounting systems, using generally accepted

19  accounting practices concerning warrants outstanding, assets,

20  and liabilities.

21         (3)  Notwithstanding section 216.301, Florida Statutes,

22  and under section 216.351, Florida Statutes, any balance in

23  the trust fund at the end of any fiscal year must remain in

24  the trust fund at the end of the year and be available for

25  carrying out the purposes of the trust fund.

26         Section 4.  Subsection (2) of section 230.23025,

27  Florida Statutes, is amended to read:

28         230.23025  Best financial management practices;

29  standards; reviews; designation of districts.--

30         (2)  School districts may, by a unanimous vote of the

31  membership of the school board, apply to OPPAGA for financial

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    Florida Senate - 1998                                  SB 2352
    6-1781-98




  1  management practice reviews. OPPAGA shall prioritize districts

  2  for review based on their growth rates and demonstrated need

  3  for review. The director of OPPAGA may, at his discretion,

  4  contract with private consultants to perform part or all of

  5  the review of any district. Districts applying for review

  6  shall contribute 50 percent of review costs, unless funding

  7  for the entire cost of the review is specifically provided by

  8  the Legislature or the district has had a performance review

  9  pursuant to ss. 11.515 and 230.2302. All moneys contributed by

10  any school district under this section toward the cost of a

11  complete best-financial-management-practices review of the

12  district; or a component review must be deposited into the

13  Florida School District Review Trust Fund administered by

14  OPPAGA.

15         Section 5.  This act shall take effect July 1, 1998,

16  but it shall not take effect unless it is enacted by a

17  three-fifths vote of the membership of each house of the

18  Legislature.

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21                          SENATE SUMMARY

22    Creates the Florida School District Review Trust Fund to
      be administered by the Office of Program Policy Analysis
23    and Government Accountability for the purpose of
      receiving contributions from school districts and the
24    Legislature to pay the cost of best financial management
      practice reviews in the school districts.
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