HB 1879 2003
1	A bill to be entitled
2	An act relating to government accountability; amending s.
3	11.40, F.S.; combining the Office of the Auditor General
4	and the Office of Program Policy Analysis and Government
5	Accountability into the Office of Government
6	Accountability; amending s. 11.42, F.S.; deleting
7	qualifications for employees of the Auditor General’s
8	Office; deleting the provisions relating to the
9	headquarters of the Auditor General; deleting provisions
10	relating to payrolls and vouchers of the Auditor General;
11	deleting the provisions relating to employment
12	restrictions for employees of the Auditor General;
13	creating s. 11.421, F.S.; creating the Office of
14	Government Accountability; designating the Auditor General
15	as the head of the Office of Government Accountability;
16	requiring the Auditor General to appoint a Deputy Auditor
17	General to direct the Division of Policy Analysis and
18	Agency Review; requiring the Deputy Auditor General to
19	have experience in policy analysis and program evaluation;
20	providing for the Legislative Auditing Committee to
21	confirm appointment of the Deputy Auditor General;
22	providing qualifications for employees of the Office of
23	Government Accountability; authorizing certain persons to
24	be employed as a financial auditor or a legal advisor in
25	the Office of Government Accountability; providing for the
26	headquarters and field offices of the Office of Government
27	Accountability; providing for payrolls and vouchers of the
28	Office of Government Accountability; prohibiting employees
29	of the Office of Government Accountability from certain
30	activities; amending s. 11.45, F.S.; assigning certain
31	duties to the Office of Government Accountability;
32	assigning the authority to conduct audits and other
33	engagements to the Office of Government Accountability;
34	requiring audited entities to provide for a corrective
35	action plan when determined necessary by the Auditor
36	General; requiring certain entities to provide additional
37	data and other information related to their corrective
38	action plan; requiring the Office of Government
39	Accountability to perform followup procedures; requiring
40	the Office of Government Accountability to provide a copy
41	of its determination of the audited entity’s progress to
42	certain entities; providing for certain responsibilities
43	of the Office of Government Accountability; providing
44	criteria for audits of municipalities based on a certified
45	petition; providing for the adoption of rules by the
46	Office of Government Accountability; amending s. 11.47,
47	F.S.; replacing the Office of the Auditor General and the
48	Office of Program Policy Analysis and Government
49	Accountability with the Office of Government
50	Accountability; repealing ss. 11.51 and 11.511, F.S.,
51	relating to the Office of Program Policy Analysis and
52	Government Accountability and its director; amending s.
53	11.513, F.S.; requiring certain reviews to be conducted by
54	the Office of Government Accountability instead of the
55	Office of Program Policy Analysis and Government
56	Accountability; deleting the due dates for reviews;
57	amending s. 14.203, F.S.; assigning responsibilities to
58	the Office of Government Accountability formerly held by
59	the Office of Program Policy Analysis and Government
60	Accountability; amending s. 17.041, F.S.; assigning
61	responsibilities to the Office of Government
62	Accountability formerly held by the Auditor General;
63	amending s. 20.055, F.S.; assigning responsibilities to
64	the Office of Government Accountability formerly held by
65	the Auditor General; revising responsibilities of state
66	agency inspectors general concerning followup of reports
67	issued by the Office of Government Accountability;
68	amending s. 20.50, F.S.; correcting a cross reference;
69	amending ss. 20.23, 24.105, 24.108, 24.120, 24.123,
70	25.075, 39.202, 68.085, and 68.087, F.S.; assigning
71	responsibilities to the Office of Government
72	Accountability formerly held by the Auditor General or the
73	Office of Program Policy Analysis and Government
74	Accountability; repealing s. 70.20(13), F.S., relating to
75	a review conducted by the Office of Program Policy
76	Analysis and Government Accountability; amending ss.
77	110.116, 112.061, and 112.324, F.S.; assigning
78	responsibilities to the Office of Government
79	Accountability formerly held by the Auditor General or the
80	Office of Program Policy Analysis and Government
81	Accountability; repealing s. 112.658, F.S., relating to a
82	review by the Office of Program Policy Analysis and
83	Government Accountability of the Florida Retirement
84	System; amending ss. 119.07, 121.051, 121.055, 125.01,
85	136.08, 154.11, 163.2526, 163.3246, 189.4035, 189.412,
86	189.428, 192.0105, 193.074, 193.1142, 195.027, and
87	195.084, F.S.; assigning responsibilities to the Office of
88	Government Accountability formerly held by the Auditor
89	General or the Office of Program Policy Analysis and
90	Government Accountability; amending ss. 196.101 and
91	213.053, F.S.; deleting references to the Office of
92	Program Policy Analysis and Government Accountability and
93	the director of the office; repealing s. 215.44(6), F.S.,
94	relating to a review of State Board of Administration by
95	the Office of Program Policy Analysis and Government
96	Accountability; amending ss. 215.93, 215.94, 215.97,
97	215.981, 216.023, 216.102, 216.141, 216.163, 216.177,
98	216.178, 216.181, 216.192, 216.231, and 216.262, F.S.;
99	assigning responsibilities to the Office of Government
100	Accountability formerly held by the Auditor General or the
101	Office of Program Policy Analysis and Government
102	Accountability; amending s. 216.292, F.S.; deleting
103	references to the director of the Office of Program Policy
104	Analysis and Government Accountability; amending ss.
105	216.301, 218.31, 218.32, 218.39, 220.187, 243.73, 253.025,
106	259.037, 259.041, 267.1732, 273.02, 273.05, 273.055,
107	274.02, 282.318, 282.322, 287.045, 287.058, 287.0943,
108	287.115, and 287.17, F.S.; assigning responsibilities to
109	the Office of Government Accountability formerly held by
110	the Auditor General or the Office of Program Policy
111	Analysis and Government Accountability; amending s.
112	288.1224, F.S.; assigning responsibilities to the Office
113	of Government Accountability formerly held by the Office
114	of Program Policy Analysis and Government Accountability;
115	deleting a review completed by the Office of Program
116	Policy Analysis and Government Accountability; amending s.
117	288.1226, 288.1227, 288.7011, 288.7091, 288.7092, and
118	288.90151, F.S.; assigning responsibilities to the Office
119	of Government Accountability formerly held by the Auditor
120	General or the Office of Program Policy Analysis and
121	Government Accountability; amending s. 288.905, F.S.;
122	assigning responsibilities to the Office of Government
123	Accountability formerly held by the Office of Program
124	Policy Analysis and Government Accountability; deleting
125	provisions relating to a review completed by the Office of
126	Program Policy Analysis and Government Accountability;
127	amending ss. 288.906, 288.9517, 288.9604, 290.00689,
128	296.17, 296.41, 298.17, 310.131, 320.023, 320.08058,
129	320.08062, 322.081, and 322.135, F.S.; assigning
130	responsibilities to the Office of Government
131	Accountability formerly held by the Auditor General or the
132	Office of Program Policy Analysis and Government
133	Accountability; repealing s. 324.202, F.S., relating to a
134	completed pilot project in the Department of Highway
135	Safety and Motor Vehicles and a review completed by the
136	Office of Program Policy Analysis and Government
137	Accountability; amending ss. 331.419, 334.0445, 336.022,
138	339.406, 365.173, 373.45926, 373.4595, 373.536, 403.1835,
139	403.8532, and 409.2563, F.S.; assigning responsibilities
140	to the Office of Government Accountability formerly held
141	by the Auditor General or the Office of Program Policy
142	Analysis and Government Accountability; amending s.
143	411.01, F.S.; assigning responsibilities to the Office of
144	Government Accountability formerly held by the Office of
145	Program Policy Analysis and Government Accountability;
146	deleting an obsolete requirement relating to a completed
147	review by the Office of Program Policy Analysis and
148	Government Accountability; amending ss. 411.011, 411.221,
149	421.091, and 427.705, F.S.; assigning responsibilities to
150	the Office of Government Accountability formerly held by
151	the Auditor General or the Office of Program Policy
152	Analysis and Government Accountability; amending ss.
153	443.1316 and 445.003, F.S.; deleting an obsolete
154	requirement relating to a review completed by the Office
155	of Program Policy Analysis and Government Accountability;
156	amending s. 445.004, F.S.; deleting the Auditor General’s
157	authority to conduct an audit of Workforce Florida, Inc.;
158	assigning responsibilities to the Office of Government
159	Accountability formerly held by the Office of Program
160	Policy Analysis and Government Accountability; amending s.
161	445.009, F.S.; deleting an obsolete requirement relating
162	to a review completed by the Office of Program Policy
163	Analysis and Government Accountability; amending s.
164	445.011, F.S.; correcting a cross reference; amending ss.
165	446.609, 455.32, 471.038, and 527.22, F.S.; assigning
166	responsibilities to the Office of Government
167	Accountability formerly held by the Auditor General or the
168	Office of Program Policy Analysis and Government
169	Accountability; amending s. 550.125, F.S.; providing that
170	certain audits and examinations by the Office of
171	Government Accountability shall take place pursuant to the
172	direction of the Auditor General and the Legislative
173	Auditing Committee; amending ss. 601.15, 616.263, 744.708,
174	943.25, 944.105, 944.512, 944.719, 946.516, 948.15,
175	957.07, 957.11, 985.31, 985.311, 985.412, 985.416,
176	1001.24, 1001.453, and 1002.22, F.S.; assigning
177	responsibilities to the Office of Government
178	Accountability formerly held by the Auditor General or the
179	Office of Program Policy Analysis and Government
180	Accountability; repealing s. 1002.36(3), F.S., relating to
181	audit by the Auditor General of the Florida School for the
182	Deaf and the Blind; amending ss. 1002.37, 1004.28,
183	1004.29, 1004.43, and 1004.445, F.S.; assigning
184	responsibilities to the Office of Government
185	Accountability formerly held by the Auditor General or the
186	Office of Program Policy Analysis and Government
187	Accountability; amending s. 1004.58, F.S.; removing the
188	director of the Office of Program Policy Analysis and
189	Government Accountability from the Leadership Board for
190	Applied Research and Public Service; amending ss. 1004.70,
191	1004.78, 1005.37, 1006.07, 1006.19, 1008.35, 1008.46,
192	1009.265, 1009.53, 1009.976, 1009.983, 1010.305, 1011.10,
193	1011.51, 1013.35, and 1013.512, F.S.; assigning
194	responsibilities to the Office of Government
195	Accountability formerly held by the Auditor General or the
196	Office of Program Policy Analysis and Government
197	Accountability; amending s. 34, ch. 2002-22, Laws of
198	Florida; requiring the Office of Government Accountability
199	rather than the Office of Program Policy Analysis and
200	Government Accountability to conduct a review of the
201	progress of the Division of Vocational Rehabilitation and
202	to prepare a report; providing an effective date.
203
204	Be It Enacted by the Legislature of the State of Florida:
205
206	Section 1. Subsections (3), (4), and (5) of section 11.40,
207	Florida Statutes, are amended to read:
208	11.40 Legislative Auditing Committee.--
209	(3) The Legislative Auditing Committee may direct the
210	Office of Government AccountabilityAuditor General or the
211	Office of Program Policy Analysis and Government Accountability
212	to conduct an audit, review, or examination of any entity or
213	record described in s. 11.45(2) or (3).
214	(4) The Legislative Auditing Committee may take under
215	investigation any matter within the scope of an audit, review,
216	or examination either completed or then being conducted by the
217	Office of Government AccountabilityAuditor General or the
218	Office of Program Policy Analysis and Government Accountability,
219	and, in connection with such investigation, may exercise the
220	powers of subpoena by law vested in a standing committee of the
221	Legislature.
222	(5) Following notification by the Office of Government
223	AccountabilityAuditor General, the Department of Banking and
224	Finance, or the Division of Bond Finance of the State Board of
225	Administration of the failure of a local governmental entity,
226	district school board, charter school, or charter technical
227	career center to comply with the applicable provisions within s.
228	11.45(5)-(7), s. 218.32(1), or s. 218.38, the Legislative
229	Auditing Committee may schedule a hearing. If a hearing is
230	scheduled, the committee shall determine if the entity should be
231	subject to further state action. If the committee determines
232	that the entity should be subject to further state action, the
233	committee shall:
234	(a) In the case of a local governmental entity or district
235	school board, request the Department of Revenue and the
236	Department of Banking and Finance to withhold any funds not
237	pledged for bond debt service satisfaction which are payable to
238	such entity until the entity complies with the law. The
239	committee, in its request, shall specify the date such action
240	shall begin, and the request must be received by the Department
241	of Revenue and the Department of Banking and Finance 30 days
242	before the date of the distribution mandated by law. The
243	Department of Revenue and the Department of Banking and Finance
244	are authorized to implement the provisions of this paragraph.
245	(b) In the case of a special district, notify the
246	Department of Community Affairs that the special district has
247	failed to comply with the law. Upon receipt of notification, the
248	Department of Community Affairs shall proceed pursuant to the
249	provisions specified in ss. 189.421 and 189.422.
250	(c) In the case of a charter school or charter technical
251	career center, notify the appropriate sponsoring entity, which
252	may terminate the charter pursuant to ss. 1002.33 and 1002.34.
253	Section 2. Section 11.42, Florida Statutes, is amended to
254	read:
255	11.42 The Auditor General.--
256	(1) The Auditor General appointed in this section is the
257	auditor that is required by s. 2, Art. III of the State
258	Constitution.
259	(2) The Auditor General shall be appointed to office to
260	serve at the pleasure of the Legislature, by a majority vote of
261	the members of the Legislative Auditing Committee, subject to
262	confirmation by both houses of the Legislature. At the time of
263	her or his appointment, the Auditor General shall have been
264	certified under the Public Accountancy Law in this state for a
265	period of at least 10 years and shall have had not less than 10
266	years' experience in an accounting or auditing related field.
267	Vacancies in the office shall be filled in the same manner as
268	the original appointment.
269	(3) The Auditor General shall perform his or her duties
270	independently but under the general policies established by the
271	Legislative Auditing Committee.
272	(4)(3)(a) To carry out her or his or herduties the
273	Auditor General shall make all spending decisions within the
274	annual operating budget of the Office of Government
275	Accountabilityapproved by the President of the Senate and the
276	Speaker of the House of Representatives. The Auditor General
277	shall employ qualified persons necessary for the efficient
278	operation of the Auditor General's office and shall fix their
279	duties and compensation and, with the approval of the President
280	of the Senate and the Speaker of the House of Representatives,
281	shall adopt and administer a uniform personnel, job
282	classification, and pay plan for such employees.
283	(b) No person shall be employed as a financial auditor who
284	does not possess the qualifications to take the examination for
285	a certificate as certified public accountant under the laws of
286	this state, and no person shall be employed or retained as legal
287	adviser, on either a full-time or a part-time basis, who is not
288	a member of The Florida Bar.
289	(5)(4)The Auditor General, before entering upon the
290	duties of the office, shall take and subscribe the oath of
291	office required of state officers by the State Constitution.
292	(6)(5)The appointment of the Auditor General may be
293	terminated at any time by a majority vote of both houses of the
294	Legislature.
295	(6)(a) The headquarters of the Auditor General shall be at
296	the state capital, but to facilitate auditing and to eliminate
297	unnecessary traveling the Auditor General may establish field
298	offices located outside the state capital. The Auditor General
299	shall be provided with adequate quarters to carry out the
300	position's functions in the state capital and in other areas of
301	the state.
302	(b) All payrolls and vouchers for the operations of the
303	Auditor General's office shall be submitted to the Comptroller
304	and, if found to be correct, payments shall be issued therefor.
305	(7) The Auditor General may make and enforce reasonable
306	rules and regulations necessary to facilitate audits which she
307	or he or sheis authorized to perform.
308	(8) No officer or salaried employee of the Office of the
309	Auditor General shall serve as the representative of any
310	political party or on any executive committee or other governing
311	body thereof; serve as an executive, officer, or employee of any
312	political party committee, organization, or association; or be
313	engaged on behalf of any candidate for public office in the
314	solicitation of votes or other activities in behalf of such
315	candidacy. Neither the Auditor General nor any employee of the
316	Auditor General may become a candidate for election to public
317	office unless she or he first resigns from office or employment.
318	No officer or salaried employee of the Auditor General shall
319	actively engage in any other business or profession or be
320	otherwise employed without the prior written permission of the
321	Auditor General.
322	Section 3. Section 11.421, Florida Statutes, is created to
323	read:
324	11.421 The Office of Government Accountability.--
325	(1) There is created an Office of Government
326	Accountability.
327	(2) The Auditor General is the head of the Office of
328	Government Accountability.
329	(3) The Office of Government Accountability shall consist
330	of a Division of Policy Analysis and Agency Review and any other
331	divisions deemed necessary by the Auditor General. The Division
332	of Policy Analysis and Agency Review shall be responsible for
333	conducting examinations, policy analysis, program evaluation and
334	justification reviews, and other engagements as directed by the
335	Auditor General or as directed by the Legislative Auditing
336	Committee. The Division of Policy Analysis and Agency Review
337	shall also be responsible for maintaining the Florida Government
338	Accountability Report, which summarizes accountability
339	information on all major state programs, and providing this
340	information to the Legislature electronically and by other
341	means.
342	(4) The Auditor General shall appoint a Deputy Auditor
343	General to direct the Division of Policy Analysis and Agency
344	Review. At the time of the appointment, the Deputy Auditor
345	General must have had 10 years’ experience in policy analysis
346	and program evaluation. The appointment shall be subject to
347	confirmation by a majority vote of the Legislative Auditing
348	Committee.
349	(5) The Auditor General shall employ qualified persons
350	necessary for the efficient operation of the Office of
351	Government Accountability. The staff must be chosen to provide a
352	broad background of experience and expertise and, to the maximum
353	extent possible, represent a range of disciplines that includes
354	auditing, accounting, law, engineering, public administration,
355	environmental science, policy analysis, economics, sociology,
356	and philosophy. The Auditor General shall fix their duties and
357	compensation and, with the approval of the President of the
358	Senate and the Speaker of the House of Representatives, shall
359	adopt and administer a uniform personnel, job classification,
360	and pay plan for such employees.
361	(6) No person shall be employed as a financial auditor who
362	does not possess the qualifications to take the examination for
363	a certificate as certified public accountant under the laws of
364	this state and no person shall be employed or retained as legal
365	adviser, on either a full-time or a part-time basis, who is not
366	a member in good standing of The Florida Bar.
367	(7)(a) The headquarters of the Office of Government
368	Accountability shall be at the state capital, but to facilitate
369	auditing and to eliminate unnecessary travel, the Office of
370	Government Accountability may establish field offices located
371	outside the state capital. The Office of Government
372	Accountability shall be provided with adequate quarters to carry
373	out its duties and responsibilities in the state capital and in
374	other areas of the state.
375	(b) All payrolls and vouchers for the operations of the
376	Office of Government Accountability shall be submitted to the
377	Chief Financial Officer and, if found to be correct, payments
378	shall be issued therefor.
379	(8) No officer or salaried employee of the Office of
380	Government Accountability shall serve as the representative of
381	any political party or on any executive committee or other
382	governing body thereof; serve as an executive, officer, or
383	employee of any political party committee, organization, or
384	association; or be engaged on behalf of any candidate for public
385	office in the solicitation of votes or other activities on
386	behalf of such candidacy. Neither the Auditor General nor any
387	employee of the Office of Government Accountability may become a
388	candidate for election to public office unless he or she first
389	resigns from office or employment. No officer or salaried
390	employee of the Office of Government Accountability shall
391	actively engage in any other business or profession or be
392	otherwise employed without the prior written permission of the
393	Auditor General.
394	Section 4. Subsections (2) through (9) of section 11.45,
395	Florida Statutes, are amended to read:
396	11.45 Definitions; duties; authorities; reports; rules.--
397	(2) DUTIES.--The Office of Government Accountability
398	Auditor Generalshall:
399	(a) Conduct audits, including, but not limited to,
400	examinations, policy analysis, program evaluations and
401	justification reviews, reviews, and other engagementsof records
402	and perform related duties as prescribed by law, concurrent
403	resolution of the Legislature, or as directed by the Legislative
404	Auditing Committee.
405	(b) Annually conduct a financial audit of state
406	government.
407	(c) Annually conduct financial audits of all universities
408	and district boards of trustees of community colleges.
409	(d) Annually conduct financial and operationalaudits of
410	the accounts and records of all district school boards in
411	counties with populations of fewer than 150,000, according to
412	the most recent federal decennial statewide census.
413	(e) Annually conduct an audit of the Wireless Emergency
414	Telephone System Fund as described in s. 365.173.
415	(f) At least every 2 years, conduct operational audits of
416	the accounts and records of state agencies,and universities,
417	and district boards of trustees of community colleges. In
418	connection with these audits, the Auditor General shall give
419	appropriate consideration to reports issued by state agencies'
420	inspectors general,or universities' inspectors general, or
421	internal auditorsand the resolution of findings therein.
422	(g) At least every 2 years, conduct a performance audit of
423	the local government financial reporting system, which, for the
424	purpose of this chapter, means any statutory provisions related
425	to local government financial reporting. The purpose of such an
426	audit is to determine the accuracy, efficiency, and
427	effectiveness of the reporting system in achieving its goals and
428	to make recommendations to the local governments, the Governor,
429	and the Legislature as to how the reporting system can be
430	improved and how program costs can be reduced. The local
431	government financial reporting system should provide for the
432	timely, accurate, uniform, and cost-effective accumulation of
433	financial and other information that can be used by the members
434	of the Legislature and other appropriate officials to accomplish
435	the following goals:
436	1. Enhance citizen participation in local government;
437	2. Improve the financial condition of local governments;
438	3. Provide essential government services in an efficient
439	and effective manner; and
440	4. Improve decisionmaking on the part of the Legislature,
441	state agencies, and local government officials on matters
442	relating to local government.
443	(h) At least every 2 years, determine through the
444	examination of actuarial reviews, financial statements, and the
445	practices and procedures of the Department of Management
446	Services, the compliance of the Florida Retirement System with
447	the provisions of part VII of chapter 112. The Office of
448	Government Accountability shall employ an independent consulting
449	actuary who is an enrolled actuary as defined in part VII of
450	chapter 112, to assist in the determination of compliance. The
451	Office of Government Accountability shall employ the same
452	actuarial standards to monitor the Department of Management
453	Services as the Department of Management Services uses to
454	monitor local governmental entities.
455	(i) At least every 2 years, examine the State Board of
456	Administration’s management of investments.
457	(j)(h)Once every 3 years, conduct performance audits of
458	the Department of Revenue's administration of the ad valorem tax
459	laws as described in s. 195.096.
460	(k)(i) Once every 3 years, conduct financial and
461	operationalaudits of the accounts and records of all district
462	school boards in counties with populations of 150,000125,000or
463	more, according to the most recent federal decennial statewide
464	census.
465	(l)(j)Once every 3 years, review a sample of each state
466	agency's internal audit reports to determine compliance with
467	current Standards for the Professional Practice of Internal
468	Auditing or, if appropriate, government auditing standards.
469	(m)(k)Conduct audits of local governmental entities when
470	determined to be necessary by the Auditor General, when directed
471	by the Legislative Auditing Committee, or when otherwise
472	required by law. No later than 18 months after the release of
473	the audit report, the Auditor General shall perform such
474	appropriate followup procedures as he or she deems necessary to
475	determine the audited entity's progress in addressing the
476	findings and recommendations contained within the Auditor
477	General's previous report. The Auditor General shall provide a
478	copy of his or her determination to each member of the audited
479	entity's governing body and to the Legislative Auditing
480	Committee.
481	(n) Conduct program evaluation and justification reviews
482	as described in s. 11.513 at the discretion of the Auditor
483	General upon consultation with the Legislative Auditing
484	Committee or the Legislative Budget Commission.
485	(o) Provide a statement in its reports whether the entity
486	audited by the Office of Government Accountability must file a
487	corrective action plan to address findings and recommendations
488	included in the report. Whenever determined necessary by the
489	Office of Government Accountability, the audited entity shall
490	provide a corrective action plan to the Legislative Auditing
491	Committee. The audited entity shall provide the corrective
492	action plan no later than 2 months after the release of the
493	report by the Office of Government Accountability. The
494	corrective action plan shall include completion dates, data, and
495	other information that describes in detail what the entity will
496	do to implement the recommendations within the report. The
497	entity shall provide data and other information that describes
498	with specificity the progress the entity has made in
499	implementing the corrective action plan. The entity shall
500	provide such data within 12 months after the submission of the
501	corrective action plan or the time period specified by the
502	Office of Government Accountability. The Office of Government
503	Accountability shall perform followup procedures to verify the
504	entity’s progress in addressing findings and recommendations
505	contained within the report issued by the Office of Government
506	Accountability. The Office of Government Accountability shall
507	provide a copy of its determination to the audited entity, the
508	Legislative Auditing Committee, and the appropriate legislative
509	standing committees.
510
511	The Auditor General shall perform his or her duties
512	independently but under the general policies established by the
513	Legislative Auditing Committee.This subsection does not limit
514	the Office of Government Accountability’sAuditor General's
515	discretionary authority to conduct other audits or engagements
516	of governmental entities as authorized in subsection (3).
517	(3) AUTHORITY FOR AUDITS AND OTHER ENGAGEMENTS.--
518	(a) The Office of Government AccountabilityAuditor General
519	may, pursuant to the direction of the Auditor Generalhis or her
520	own authority, or at the direction of the Legislative Auditing
521	Committee, conduct audits, including, but not limited to,
522	examinations, policy analysis, program evaluation and
523	justification reviews, andorother engagements as determined
524	appropriate by the Auditor General of:
525	(a)1.The accounts and records of any governmental entity
526	created or established by law.
527	(b)2.The information technology programs, activities,
528	functions, or systems of any governmental entity created or
529	established by law.
530	(c)3.The accounts and records of any charter school
531	created or established by law.
532	(d)4.The accounts and records of any direct-support
533	organization or citizen support organization created or
534	established by law. The Office of Government Accountability
535	Auditor Generalis authorized to require and receive any records
536	from the direct-support organization or citizen support
537	organization, or from its independent auditor.
538	(e)5.The public records associated with any appropriation
539	made by the General Appropriations Act to a nongovernmental
540	agency, corporation, or person. All records of a nongovernmental
541	agency, corporation, or person with respect to the receipt and
542	expenditure of such an appropriation shall be public records and
543	shall be treated in the same manner as other public records are
544	under general law.
545	(f)6.State financial assistance provided to any nonstate
546	entity.
547	(g)7.The Tobacco Settlement Financing Corporation created
548	pursuant to s. 215.56005.
549	(h)8.The Florida Virtual School created pursuant to s.
550	1002.37.
551	(i)9.Any purchases of federal surplus lands for use as
552	sites for correctional facilities as described in s. 253.037.
553	(j)10.Enterprise Florida, Inc., including any of its
554	boards, advisory committees, or similar groups created by
555	Enterprise Florida, Inc., and programs. The audit report may not
556	reveal the identity of any person who has anonymously made a
557	donation to Enterprise Florida, Inc., pursuant to this
558	subparagraph. The identity of a donor or prospective donor to
559	Enterprise Florida, Inc., who desires to remain anonymous and
560	all information identifying such donor or prospective donor are
561	confidential and exempt from the provisions of s. 119.07(1) and
562	s. 24(a), Art. I of the State Constitution. Such anonymity shall
563	be maintained in the auditor's report.
564	(k)11.The Florida Development Finance Corporation or the
565	capital development board or the programs or entities created by
566	the board. The audit or report may not reveal the identity of
567	any person who has anonymously made a donation to the board
568	pursuant to this subparagraph. The identity of a donor or
569	prospective donor to the board who desires to remain anonymous
570	and all information identifying such donor or prospective donor
571	are confidential and exempt from the provisions of s. 119.07(1)
572	and s. 24(a), Art. I of the State Constitution. Such anonymity
573	shall be maintained in the auditor's report.
574	(l)12.The records pertaining to the use of funds from
575	voluntary contributions on a motor vehicle registration
576	application or on a driver's license application authorized
577	pursuant to ss. 320.023 and 322.081.
578	(m)13.The records pertaining to the use of funds from the
579	sale of specialty license plates described in chapter 320.
580	(n)14.The transportation corporations under contract with
581	the Department of Transportation that are acting on behalf of
582	the state to secure and obtain rights-of-way for urgently needed
583	transportation systems and to assist in the planning and design
584	of such systems pursuant to ss. 339.401-339.421.
585	(o)15.The acquisitions and divestitures related to the
586	Florida Communities Trust Program created pursuant to chapter
587	380.
588	(p)16.The Florida Water Pollution Control Financing
589	Corporation created pursuant to s. 403.1837.
590	(q)17.The Florida Partnership for School Readiness
591	created pursuant to s. 411.01.
592	(r)18.The Florida Special Disability Trust Fund Financing
593	Corporation created pursuant to s. 440.49.
594	(s)19.Workforce Florida, Inc., or the programs or
595	entities created by Workforce Florida, Inc., created pursuant to
596	s. 445.004.
597	(t)20.The corporation defined in s. 455.32 that is under
598	contract with the Department of Business and Professional
599	Regulation to provide administrative, investigative,
600	examination, licensing, and prosecutorial support services in
601	accordance with the provisions of s. 455.32 and the practice act
602	of the relevant profession.
603	(u)21.The Florida Engineers Management Corporation
604	created pursuant to chapter 471.
605	(v)22.The Investment Fraud Restoration Financing
606	Corporation created pursuant to chapter 517.
607	(w)23.The books and records of any permitholder that
608	conducts race meetings or jai alai exhibitions under chapter
609	550.
610	(x)24.The corporation defined in part II of chapter 946,
611	known as the Prison Rehabilitative Industries and Diversified
612	Enterprises, Inc., or PRIDE Enterprises.
613	(b) The Auditor General is also authorized to:
614	1. Promote the building of competent and efficient
615	accounting and internal audit organizations in the offices
616	administered by governmental entities.
617	2. Provide consultation services to governmental entities
618	on their financial and accounting systems, procedures, and
619	related matters.
620	(4) SCHEDULING AND STAFFING OF AUDITS.--
621	(a) Each financial audit required or authorized by this
622	section, when practicable, shall be made and completed within
623	not more than 9 months following the end of each audited fiscal
624	year of the state agency or political subdivision, or at such
625	lesser time which may be provided by law or concurrent
626	resolution or directed by the Legislative Auditing Committee.
627	When the Auditor General determines that conducting any audit or
628	engagement otherwise required by law would not be possible due
629	to workload or would not be an efficient or effective use of the
630	Office of Government Accountability’shis or herresources based
631	on an assessment of risk, then, in his or her discretion, the
632	Auditor General may temporarily or indefinitely postpone such
633	audits or other engagements for such period or any portion
634	thereof, unless otherwise directed by the committee.
635	(b) The Auditor General may, when in his or her judgment
636	it is necessary, designate and direct any auditor employed by
637	the Office of Government AccountabilityAuditor Generalto audit
638	any accounts or records within the authority of the Office of
639	Government AccountabilityAuditor Generalto audit. The auditor
640	shall report his or her findings for review by the Auditor
641	General, who shall prepare the audit report.
642	(c) The audit report when final shall be a public record.
643	The audit workpapers and notes are not a public record; however,
644	those workpapers necessary to support the computations in the
645	final audit report may be made available by a majority vote of
646	the Legislative Auditing Committee after a public hearing
647	showing proper cause. The audit workpapers and notes shall be
648	retained by the Office of Government AccountabilityAuditor
649	General until no longer useful in his or her proper functions,
650	after which time they may be destroyed.
651	(d) At the conclusion of the audit, the Office of
652	Government Accountability’sAuditor General or the Auditor
653	General'sdesignated representative shall discuss the audit with
654	the official whose office is subject to audit and submit to that
655	official a list of the Auditor General's findings which may be
656	included in the audit report. If the official is not available
657	for receipt of the list of audit findings, then delivery is
658	presumed to be made when it is delivered to his or her office.
659	The official shall submit to the Office of Government
660	AccountabilityAuditor General or itsthedesignated
661	representative, within 30 days after the receipt of the list of
662	findings, or within 15 days after receipt of the list of
663	findings when requested by the Office of Government
664	Accountabilityhis or her written statement of explanation or
665	rebuttal concerning all of the findings, including corrective
666	action to be taken to preclude a recurrence of all findings.
667	(e) The Office of Government AccountabilityAuditor
668	Generalshall provide the successor independent certified public
669	accountant of a district school board with access to the prior
670	year's working papers in accordance with the Statements on
671	Auditing Standards, including documentation of planning,
672	internal control, audit results, and other matters of continuing
673	accounting and auditing significance, such as the working paper
674	analysis of balance sheet accounts and those relating to
675	contingencies.
676	(5) PETITION FOR AN AUDIT BY THE OFFICE OF GOVERNMENT
677	ACCOUNTABILITYAUDITOR GENERAL.--
678	(a) The Legislative Auditing Committee shall direct the
679	Office of Government AccountabilityAuditor General to make ana
680	financialaudit of any municipality whenever petitioned to do so
681	by at least 20 percent of the registered electors in the last
682	general election of that municipality pursuant to this
683	subsection. The supervisor of elections of the county in which
684	the municipality is located shall certify whether or not the
685	petition contains the signatures of at least 20 percent of the
686	registeredelectors of the municipality. After the completion of
687	the audit, the Office of Government AccountabilityAuditor
688	Generalshall determine whether the municipality has the fiscal
689	resources necessary to pay the cost of the audit. The
690	municipality shall pay the cost of the audit within 90 days
691	after the Office of Government AccountabilityAuditor General's
692	determination that the municipality has the available resources.
693	If the municipality fails to pay the cost of the audit, the
694	Department of Revenue shall, upon certification of the Office of
695	Government AccountabilityAuditor General, withhold from that
696	portion of the distribution pursuant to s. 212.20(6)(d)6. which
697	is distributable to such municipality, a sum sufficient to pay
698	the cost of the audit and shall deposit that sum into the
699	General Revenue Fund of the state.
700	(b) A letter of intent must be filed with the municipal
701	clerk prior to any petition of the electors of that municipality
702	for the purpose of an audit. All petitions shall be submitted to
703	the Supervisor of Elections and contain, at a minimum, the
704	following information:
705	1. Printed name.
706	2. Signature of elector.
707	3. Residence address.
708	4. Date of birth.
709	5. Date signed.
710
711	All petitions must be submitted for verification within one
712	calendar year of the audit petition origination by the municipal
713	electors.
714	(6) REQUEST BY A LOCAL GOVERNMENTAL ENTITY FOR AN AUDIT BY
715	THE OFFICE OF GOVERNMENT ACCOUNTABILITYAUDITOR
716	GENERAL.--Whenever a local governmental entity requests the
717	Office of Government AccountabilityAuditor Generalto conduct
718	an audit of all or part of its operations and the Office of
719	Government AccountabilityAuditor General conducts the audit
720	under his or her own authority or at the direction of the
721	Legislative Auditing Committee, the expenses of the audit shall
722	be paid by the local governmental entity. The Office of
723	Government AccountabilityAuditor Generalshall estimate the
724	cost of the audit. Fifty percent of the cost estimate shall be
725	paid by the local governmental entity before the initiation of
726	the audit and deposited into the General Revenue Fund of the
727	state. After the completion of the audit, the Office of
728	Government AccountabilityAuditor Generalshall notify the local
729	governmental entity of the actual cost of the audit. The local
730	governmental entity shall remit the remainder of the cost of the
731	audit to the Office of Government AccountabilityAuditor General
732	for deposit into the General Revenue Fund of the state. If the
733	local governmental entity fails to comply with paying the
734	remaining cost of the audit, the Office of Government
735	AccountabilityAuditor Generalshall notify the Legislative
736	Auditing Committee. The committee shall proceed in accordance
737	with s. 11.40(5).
738	(7) OFFICE OF GOVERNMENT ACCOUNTABILTYAUDITOR GENERAL
739	REPORTING REQUIREMENTS.--
740	(a) The Office of Government AccountabilityAuditor
741	Generalshall notify the Legislative Auditing Committee of any
742	local governmental entity, district school board, charter
743	school, or charter technical career center that does not comply
744	with the reporting requirements of s. 218.39. The committee
745	shall proceed in accordance with s. 11.40(5).
746	(b) The Office of Government AccountabilityAuditor
747	General, in consultation with the Board of Accountancy, shall
748	review all audit reports submitted pursuant to s. 218.39. The
749	Office of Government AccountabilityAuditor Generalshall
750	request any significant items that were omitted in violation of
751	a rule adopted by the Office of Government Accountability
752	Auditor General. The items must be provided within 45 days after
753	the date of the request. If the governmental entity does not
754	comply with the Office of Government Accountability’sAuditor
755	General's request, the Office of Government Accountability
756	Auditor Generalshall notify the Legislative Auditing Committee.
757	The committee shall proceed in accordance with s. 11.40(5).
758	(c) The Office of Government AccountabilityAuditor
759	Generalshall provide annually a list of those special districts
760	which are not in compliance with s. 218.39 to the Special
761	District Information Program of the Department of Community
762	Affairs.
763	(d) During the Office of Government Accountability’s
764	Auditor General's review of audit reports, ithe or sheshall
765	contact those units of local government, as defined in s.
766	218.403, that are not in compliance with s. 218.415 and request
767	evidence of corrective action. The unit of local government
768	shall provide the Office of Government AccountabilityAuditor
769	Generalwith evidence of corrective action within 45 days after
770	the date it is requested by the Office of Government
771	AccountabilityAuditor General. If the unit of local government
772	fails to comply with the Office of Government Accountability’s
773	Auditor General's request, the Office of Government
774	AccountabilityAuditor Generalshall notify the Legislative
775	Auditing Committee. The committee shall proceed in accordance
776	with s. 11.40(5).
777	(e) The Auditor General shall notify the Governor and the
778	Legislative Auditing Committee of any audit report reviewed by
779	the Office of Government AccountabilityAuditor Generalpursuant
780	to paragraph (b) which contains a statement that the local
781	governmental entity or district school board is in a state of
782	financial emergency as provided in s. 218.503. If the Office of
783	Government AccountabilityAuditor Generalrequests a
784	clarification regarding information included in an audit report
785	to determine whether a local governmental entity or district
786	school board is in a state of financial emergency, the requested
787	clarification must be provided within 45 days after the date of
788	the request. If the local governmental entity or district school
789	board does not comply with the Office of Government
790	AccountabilityAuditor General’srequest, the Auditor General
791	shall notify the Legislative Auditing Committee. If, after
792	obtaining the requested clarification, the Office of Government
793	AccountabilityAuditor Generaldetermines that the local
794	governmental entity or district school board is in a state of
795	financial emergency, ithe or sheshall notify the Governor and
796	the Legislative Auditing Committee.
797	(f) The Auditor General shall annually compile and
798	transmit to the President of the Senate, the Speaker of the
799	House of Representatives, and the Legislative Auditing Committee
800	a summary of significant findings and financial trends
801	identified in audit reports reviewed in paragraph (b) or
802	otherwise identified by the Office of Government
803	Accountability’sAuditor General’sreview of such audit reports
804	and financial information, and identified in audits of district
805	school boards conducted by the Office of Government
806	AccountabilityAuditor General. The Office of Government
807	AccountabilityAuditor Generalshall include financial
808	information provided pursuant to s. 218.32(1)(e) for entities
809	with fiscal years ending on or after June 30, 2003, within its
810	his or herreports submitted pursuant to this paragraph.
811	(g) If the Office of Government AccountabilityAuditor
812	Generaldiscovers significant errors, improper practices, or
813	other significant discrepancies in connection with itshis or
814	heraudits of a state agency or state officer, the Auditor
815	General shall notify the President of the Senate, the Speaker of
816	the House of Representatives, and the Legislative Auditing
817	Committee. The President of the Senate and the Speaker of the
818	House of Representatives shall promptly forward a copy of the
819	notification to the chairs of the respective legislative
820	committees, which in the judgment of the President of the Senate
821	and the Speaker of the House of Representatives are
822	substantially concerned with the functions of the state agency
823	or state officer involved. Thereafter, and in no event later
824	than the 10th day of the next succeeding legislative session,
825	the person in charge of the state agency involved, or the state
826	officer involved, as the case may be, shall explain in writing
827	to the President of the Senate, the Speaker of the House of
828	Representatives, and to the Legislative Auditing Committee the
829	reasons or justifications for such errors, improper practices,
830	or other significant discrepancies and the corrective measures,
831	if any, taken by the agency.
832	(h) The Auditor General shall transmit to the President of
833	the Senate, the Speaker of the House of Representatives, and the
834	Legislative Auditing Committee by December 1 of each year a list
835	of statutory and fiscal changes recommended by the Office of
836	Government AccountabilityAuditor General. The Auditor General
837	may also transmit recommendations at other times of the year
838	when the information would be timely and useful for the
839	Legislature.
840	(8) RULES OF THE OFFICE OF GOVERNMENT ACCOUNTABILITY
841	AUDITOR GENERAL.--The Office of Government Accountability
842	Auditor General, in consultation with the Board of Accountancy,
843	shall adopt rules for the form and conduct of all financial
844	audits performed by independent certified public accountants
845	pursuant to ss. 215.981, 218.39, 1001.453, 1004.28, and 1004.70.
846	The rules for audits of local governmental entities and district
847	school boards must include, but are not limited to, requirements
848	for the reporting of information necessary to carry out the
849	purposes of the Local Government Financial Emergencies Act as
850	stated in s. 218.501. The Office of Government Accountability
851	may adopt and enforce reasonable rules necessary to facilitate
852	the audits, reviews, examinations, and other tasks that it is
853	authorized to perform.
854	(9) TECHNICAL ASSISTANCEOTHER GUIDANCE PROVIDED BY THE
855	OFFICE OF GOVERNMENT ACCOUNTABILITYAUDITOR GENERAL.--The Office
856	of Government Accountability is authorized to provide technical
857	assistance to:
858	(a)Auditor General, in consultation withThe Department
859	of Education in the development of, shall developa compliance
860	supplement for the financial audit of a district school board
861	conducted by an independent certified public accountant.
862	(b) Governmental entities on their financial and
863	accounting systems, procedures, and related matters.
864	(c) Governmental entities on promoting the building of
865	competent and efficient accounting and internal audit
866	organizations in their offices.
867	Section 5. Section 11.47, Florida Statutes, is amended to
868	read:
869	11.47 Penalties; failure to make a proper audit or
870	examination; making a false report; failure to produce documents
871	or information.--
872	(1) All officers whose respective offices the Office of
873	Government AccountabilityAuditor General or the Office of
874	Program Policy Analysis and Government Accountabilityis
875	authorized to audit or examine shall enter into their public
876	records sufficient information for proper audit or examination,
877	and shall make the same available to the Office of Government
878	AccountabilityAuditor General or the Office of Program Policy
879	Analysis and Government Accountabilityon demand.
880	(2) The willful failure or refusal of the Auditor General,
881	director of the Office of Program Policy Analysis and Government
882	Accountability, or any staff employed by the Office of
883	Government AccountabilityAuditor General or the Office of
884	Program Policy Analysis and Government Accountabilityto make a
885	proper audit or examination in line with his or her duty, the
886	willful making of a false report as to any audit or examination,
887	or the willful failure or refusal to report a shortage or
888	misappropriation of funds or property shall be cause for removal
889	from such office or employment, and the Auditor General, the
890	director of the Office of Program Policy Analysis and Government
891	Accountability,or a staff member shall be guilty of a
892	misdemeanor of the first degree, punishable as provided in s.
893	775.082 or s. 775.083.
894	(3) Any person who willfully fails or refuses to furnish
895	or produce any book, record, paper, document, data, or
896	sufficient information necessary to a proper audit or
897	examination which the Office of Government Accountability
898	Auditor General or the Office of Program Policy Analysis and
899	Government Accountabilityis by law authorized to perform shall
900	be guilty of a misdemeanor of the first degree, punishable as
901	provided in s. 775.082 or s. 775.083.
902	(4) Any officer who willfully fails or refuses to furnish
903	or produce any book, record, paper, document, data, or
904	sufficient information necessary to a proper audit or
905	examination which the Office of Government Accountability
906	Auditor General or the Office of Program Policy Analysis and
907	Government Accountabilityis by law authorized to perform, shall
908	be subject to removal from office.
909	Section 6. Section 11.51, Florida Statutes, is repealed:
910	11.51 Office of Program Policy Analysis and Government
911	Accountability.--
912	(1) There is hereby created the Office of Program Policy
913	Analysis and Government Accountability as a unit of the Office
914	of the Auditor General appointed pursuant to s. 11.42. The
915	office shall perform independent examinations, program reviews,
916	and other projects as provided by general law, as provided by
917	concurrent resolution, or as directed by the Legislative
918	Auditing Committee, and shall provide recommendations, training,
919	or other services to assist the Legislature.
920	(2) The Office of Program Policy Analysis and Government
921	Accountability is independent of the Auditor General appointed
922	pursuant to s. 11.42 for purposes of general policies
923	established by the Legislative Auditing Committee.
924	(3) The Office of Program Policy Analysis and Government
925	Accountability shall maintain a schedule of examinations of
926	state programs.
927	(4) The Office of Program Policy Analysis and Government
928	Accountability is authorized to examine all entities and records
929	listed in s. 11.45(3)(a).
930	(5) At the conclusion of an examination, the designated
931	representative of the director of the Office of Program Policy
932	Analysis and Government Accountability shall discuss the
933	examination with the official whose office is examined and
934	submit to that official the Office of Program Policy Analysis
935	and Government Accountability’s preliminary findings. If the
936	official is not available for receipt of the preliminary
937	findings, clearly designated as such, delivery thereof is
938	presumed to be made when it is delivered to his or her office.
939	Whenever necessary, the Office of Program Policy Analysis and
940	Government Accountability may request the official to submit his
941	or her written statement of explanation or rebuttal within 15
942	days after the receipt of the findings. If the response time is
943	not requested to be within 15 days, the official shall submit
944	his or her response within 30 days after receipt of the
945	preliminary findings.
946	(6) No later than 18 months after the release of a report
947	of the Office of Program Policy Analysis and Government
948	Accountability, the agencies that are the subject of that report
949	shall provide data and other information that describes with
950	specificity what the agencies have done to respond to the
951	recommendations contained in the report. The Office of Program
952	Policy Analysis and Government Accountability may verify the
953	data and information provided by the agencies. If the data and
954	information provided by the agencies are deemed sufficient and
955	accurate, the Office of Program Policy Analysis and Government
956	Accountability shall report to the Legislative Auditing
957	Committee and to the legislative standing committees concerned
958	with the subject areas of the audit. The report shall include a
959	summary of the agencies' responses, the evaluation of those
960	responses, and any recommendations deemed to be appropriate.
961	Section 7. Section 11.511, Florida Statutes, is repealed:
962	11.511 Director of the Office of Program Policy Analysis
963	and Government Accountability; appointment; employment of staff;
964	powers and duties.--
965	(1)(a) The Legislative Auditing Committee shall appoint a
966	director of the Office of Program Policy Analysis and Government
967	Accountability by majority vote of the committee, subject to
968	confirmation by a majority vote of the Senate and the House of
969	Representatives. At the time of appointment, the director must
970	have had 10 years' experience in policy analysis and program
971	evaluation. The reappointment of a director is subject to
972	confirmation by a majority vote of the Senate and the House of
973	Representatives. The Legislative Auditing Committee may appoint
974	an interim director.
975	(b) The appointment of the director may be terminated at
976	any time by a majority vote of the Senate and the House of
977	Representatives.
978	(2)(a) The director shall take and subscribe to the oath
979	of office required of state officers by the State Constitution.
980	(b) Until such time as each house confirms the appointment
981	of the director, the appointee shall perform the functions as
982	provided by law.
983	(3)(a) The director shall make all spending decisions
984	under the annual operating budget approved by the President of
985	the Senate and the Speaker of the House of Representatives. The
986	director shall employ and set the compensation of such
987	professional, technical, legal, and clerical staff as may be
988	necessary to fulfill the responsibilities of the Office of
989	Program Policy Analysis and Government Accountability, in
990	accordance with the joint policies and procedures of the
991	President of the Senate and the Speaker of the House of
992	Representatives, and may remove these personnel. The staff must
993	be chosen to provide a broad background of experience and
994	expertise and, to the maximum extent possible, to represent a
995	range of disciplines that includes law, engineering, public
996	administration, environmental science, policy analysis,
997	economics, sociology, and philosophy.
998	(b) An officer or full-time employee of the Office of
999	Program Policy Analysis and Government Accountability may not
1000	serve as the representative of any political party or on any
1001	executive committee or other governing body thereof; receive
1002	remuneration for activities on behalf of any candidate for
1003	public office; or engage, on behalf of any candidate for public
1004	office, in the solicitation of votes or other activities in
1005	behalf of such candidacy. Neither the director of the Office of
1006	Program Policy Analysis and Government Accountability nor any
1007	employee of that office may become a candidate for election to
1008	public office unless he or she first resigns from office or
1009	employment.
1010	(4) The director shall perform and/or contract for the
1011	performance of examinations and other duties as prescribed by
1012	law. The director shall perform his or her duties independently
1013	but under general policies established by the Legislative
1014	Auditing Committee.
1015	(5) The director may adopt and enforce reasonable rules
1016	necessary to facilitate the examinations, reports, and other
1017	tasks that he or she is authorized to perform.
1018	(6) When the director determines that conducting an
1019	examination would not be possible due to workload limitations or
1020	the project does not appear to be of critical interest to the
1021	Legislature, then, with the consent of the President of the
1022	Senate and the Speaker of the House of Representatives, the
1023	director may temporarily or indefinitely postpone such
1024	examinations. The director may at any time conduct a performance
1025	review of a governmental entity created by law.
1026	Section 8. Section 11.513, Florida Statutes, is amended to
1027	read:
1028	11.513 Program evaluation and justification review.--
1029	(1) Each state agency mayshallbe subject to a program
1030	evaluation and justification review by the Office of Program
1031	Policy Analysis and Government Accountability as determined by
1032	the Legislative Auditing Committee. This review shall be
1033	conducted at the discretion of the Auditor General upon
1034	consultation with the Legislative Auditing Committee or the
1035	Legislative Budget Commission.Each state agency shall offer its
1036	complete cooperation to the Office of Program Policy Analysis
1037	andGovernment Accountability so that such review may be
1038	accomplished.
1039	(2) A state agency's inspector general, internal auditor,
1040	or other person designated by the agency head mustshall
1041	develop, in consultation with the Office of Program Policy
1042	Analysis andGovernment Accountability, a plan for monitoring
1043	and reviewing the state agency's major programs to ensure that
1044	performance data are maintained timely and accuratelyand
1045	supported by agency records.
1046	(3) The program evaluation and justification review shall
1047	be conducted on major programs, but may include other programs.
1048	The review shall be comprehensive in its scope but, at a
1049	minimum, must be conducted in such a manner as to specifically
1050	determine the following, and to consider and determine what
1051	changes, if any, are needed with respect thereto:
1052	(a) The identifiable cost of each program.
1053	(b) The specific purpose of each program, as well as the
1054	specific public benefit derived therefrom.
1055	(c) Progress toward achieving the outputs and outcomes
1056	associated with each program.
1057	(d) An explanation of circumstances contributing to the
1058	state agency's ability to achieve, not achieve, or exceed its
1059	projected outputs and outcomes, as defined in s. 216.011,
1060	associated with each program.
1061	(e) Alternate courses of action that would result in
1062	administration of the same program in a more efficient or
1063	effective manner. The courses of action to be considered must
1064	include, but are not limited to:
1065	1. Whether the program could be organized in a more
1066	efficient and effective manner, whether the program's mission,
1067	goals, or objectives should be redefined, or, when the state
1068	agency cannot demonstrate that its efforts have had a positive
1069	effect, whether the program should be reduced in size or
1070	eliminated.
1071	2. Whether the program could be administered more
1072	efficiently or effectively to avoid duplication of activities
1073	and ensure that activities are adequately coordinated.
1074	3. Whether the program could be performed more efficiently
1075	or more effectively by another unit of government or a private
1076	entity, or whether a program performed by a private entity could
1077	be performed more efficiently and effectively by a state agency.
1078	4. When compared to costs, whether effectiveness warrants
1079	elimination of the program or, if the program serves a limited
1080	interest, whether it should be redesigned to require users to
1081	finance program costs.
1082	5. Whether the cost to administer the program exceeds
1083	license and other fee revenues paid by those being regulated.
1084	6. Whether other changes could improve the efficiency and
1085	effectiveness of the program.
1086	(f) The consequences of discontinuing such program. If any
1087	discontinuation is recommended, such recommendation must be
1088	accompanied by a description of alternatives to implement such
1089	recommendation, including an implementation schedule for
1090	discontinuation and recommended procedures for assisting state
1091	agency employees affected by the discontinuation.
1092	(g) Determination as to public policy, which may include
1093	recommendations as to whether it would be sound public policy to
1094	continue or discontinue funding the program, either in whole or
1095	in part, in the existing manner.
1096	(h) Whether the information reported as part of the
1097	state's performance-based program budgeting system has relevance
1098	and utility for the evaluation of each program.
1099	(i) Whether state agency management has established
1100	control systems sufficient to ensure that performance data are
1101	maintained and supported by state agency records and accurately
1102	presented in state agency performance reports.
1103	(4) No later than December 1 of the second year following
1104	the year in which an agency begins operating under a
1105	performance-based program budget, The Office of Program Policy
1106	Analysis andGovernment Accountability shall submit a report of
1107	evaluation and justification review findings and recommendations
1108	to the President of the Senate, the Speaker of the House of
1109	Representatives, the chairpersons of the appropriate substantive
1110	committees, the chairpersons of the appropriations committees,
1111	the Legislative Auditing Committee, the Governor, the head of
1112	each state agency that was the subject of the evaluation and
1113	justification review, and the head of any state agency that is
1114	substantially affected by the findings and recommendations.
1115	(5) The Legislature intends that the program evaluation
1116	and justification review procedure be designed to assess the
1117	efficiency, effectiveness, and long-term implications of current
1118	or alternative state policies, and that the procedure results in
1119	recommendations for the improvement of such policies and state
1120	government. To that end, whenever possible, all reports
1121	submitted pursuant to subsection (4) must include an
1122	identification of the estimated financial consequences,
1123	including any potential savings, that could be realized if the
1124	recommendations or alternative courses of action were
1125	implemented.
1126	(6) Evaluation and justification reviews may include
1127	consideration of programs provided by other agencies which are
1128	integrally related to the programs administered by the state
1129	agency or entity which is being reviewedscheduled for reviewas
1130	determined by the Legislative Auditing Committee.
1131	Section 9. Subsection (2) of section 14.203, Florida
1132	Statutes, is amended to read:
1133	14.203 State Council on Competitive Government.--It is the
1134	policy of this state that all state services be performed in the
1135	most effective and efficient manner in order to provide the best
1136	value to the citizens of the state. The state also recognizes
1137	that competition among service providers may improve the quality
1138	of services provided, and that competition, innovation, and
1139	creativity among service providers should be encouraged.
1140	(2) There is hereby created the State Council on
1141	Competitive Government, which shall be composed of the Governor
1142	and Cabinet, sitting as the Administration Commission as defined
1143	in s. 14.202. The council, on its own initiative, or the Office
1144	of Program Policy Analysis and Government Accountability,
1145	created pursuant to s. 11.51,may identify commercial activities
1146	currently being performed by state agencies and, if it is
1147	determined that such services may be better provided by
1148	requiring competition with private sources or other state agency
1149	service providers, may recommend that a state agency engage in
1150	any process, including competitive bidding, that creates
1151	competition with private sources or other state agency service
1152	providers.
1153	Section 10. Subsections (1) and (4) of section 17.041,
1154	Florida Statutes, are amended to read:
1155	17.041 County and district accounts and claims.--
1156	(1) It shall be the duty of the Department of Banking and
1157	Finance of this state to adjust and settle, or cause to be
1158	adjusted and settled, all accounts and claims heretofore or
1159	hereafter reported to it by the Office of Government
1160	AccountabilityAuditor General, the appropriate county or
1161	district official, or any person against all county and district
1162	officers and employees, and against all other persons entrusted
1163	with, or who may have received, any property, funds, or moneys
1164	of a county or district or who may be in anywise indebted to or
1165	accountable to a county or district for any property, funds,
1166	moneys, or other thing of value, and to require such officer,
1167	employee, or person to render full accounts thereof and to yield
1168	up such property, funds, moneys, or other thing of value
1169	according to law to the officer or authority entitled by law to
1170	receive the same.
1171	(4) Should it appear to the department that any criminal
1172	statute of this state has or may have been violated by such
1173	defaulting officer, employee, or person, such information,
1174	evidence, documents, and other things tending to show such a
1175	violation, whether in the hands of the Comptroller, the Office
1176	of Government AccountabilityAuditor General, the county, or the
1177	district, shall be forthwith turned over to the proper state
1178	attorney for inspection, study, and such action as may be deemed
1179	proper, or the same may be brought to the attention of the
1180	proper grand jury.
1181	Section 11. Paragraph (g) of subsection (2) and paragraphs
1182	(e), (f), and (g) of subsection (5) of section 20.055, Florida
1183	Statutes, are amended to read:
1184	20.055 Agency inspectors general.--
1185	(2) The Office of Inspector General is hereby established
1186	in each state agency to provide a central point for coordination
1187	of and responsibility for activities that promote
1188	accountability, integrity, and efficiency in government. It
1189	shall be the duty and responsibility of each inspector general,
1190	with respect to the state agency in which the office is
1191	established, to:
1192	(g) Ensure effective coordination and cooperation between
1193	the Office of Government AccountabilityAuditor General, federal
1194	auditors, and other governmental bodies with a view toward
1195	avoiding duplication.
1196	(5) In carrying out the auditing duties and
1197	responsibilities of this act, each inspector general shall
1198	review and evaluate internal controls necessary to ensure the
1199	fiscal accountability of the state agency. The inspector general
1200	shall conduct financial, compliance, electronic data processing,
1201	and performance audits of the agency and prepare audit reports
1202	of his or her findings. The scope and assignment of the audits
1203	shall be determined by the inspector general; however, the
1204	agency head may at any time direct the inspector general to
1205	perform an audit of a special program, function, or
1206	organizational unit. The performance of the audit shall be under
1207	the direction of the inspector general, except that if the
1208	inspector general does not possess the qualifications specified
1209	in subsection (4), the director of auditing shall perform the
1210	functions listed in this subsection.
1211	(e) The inspector general shall submit the final report to
1212	the agency head and to the Office of Government Accountability
1213	Auditor General.
1214	(f) The Office of Government AccountabilityAuditor
1215	General, in connection with the independent postaudit of the
1216	same agency pursuant to s. 11.45, shall give appropriate
1217	consideration to internal audit reports and the resolution of
1218	findings therein. The Legislative Auditing Committee may inquire
1219	into the reasons or justifications for failure of the agency
1220	head to correct the deficiencies reported in internal audits
1221	that are also reported by the Office of Government
1222	AccountabilityAuditor Generaland shall take appropriate
1223	action.
1224	(g) The inspector general shall monitor the implementation
1225	of the state agency's corrective action plan prepared in
1226	accordance with s. 11.45(2)(o).response to any report on the
1227	state agency issued by the Auditor General or by the Office of
1228	Program Policy Analysis and Government Accountability. No later
1229	than 6 months after the Auditor General or the Office of Program
1230	Policy Analysis and Government Accountability publishes a report
1231	on the state agency, the inspector general shall provide a
1232	written response to the agency head on the status of corrective
1233	actions taken. The Inspector General shall file a copy of such
1234	response with the Legislative Auditing Committee.
1235	Section 12. Subsection (6) of section 20.23, Florida
1236	Statutes, is amended to read:
1237	20.23 Department of Transportation.--There is created a
1238	Department of Transportation which shall be a decentralized
1239	agency.
1240	(6) To facilitate the efficient and effective management
1241	of the department in a businesslike manner, the department shall
1242	develop a system for the submission of monthly management
1243	reports to the Florida Transportation Commission and secretary
1244	from the district secretaries. The commission and the secretary
1245	shall determine which reports are required to fulfill their
1246	respective responsibilities under this section. A copy of each
1247	such report shall be submitted monthly to the appropriations and
1248	transportation committees of the Senate and the House of
1249	Representatives. Recommendations made by the Office of
1250	Government AccountabilityAuditor General in itshis or her
1251	audits of the department that relate to management practices,
1252	systems, or reports shall be implemented in a timely manner.
1253	However, if the department determines that one or more of the
1254	recommendations should be altered or should not be implemented,
1255	it shall provide a written explanation of such determination to
1256	the Legislative Auditing Committee within 6 months after the
1257	date the recommendations were published.
1258	Section 13. Paragraph (c) of subsection (2) of section
1259	20.50, Florida Statutes, is amended to read:
1260	20.50 Agency for Workforce Innovation.--There is created
1261	the Agency for Workforce Innovation within the Department of
1262	Management Services. The agency shall be a separate budget
1263	entity, and the director of the agency shall be the agency head
1264	for all purposes. The agency shall not be subject to control,
1265	supervision, or direction by the Department of Management
1266	Services in any manner, including, but not limited to,
1267	personnel, purchasing, transactions involving real or personal
1268	property, and budgetary matters.
1269	(2) The Agency for Workforce Innovation shall be the
1270	designated administrative agency for receipt of federal
1271	workforce development grants and other federal funds, and shall
1272	carry out the duties and responsibilities assigned by the
1273	Governor under each federal grant assigned to the agency. The
1274	agency shall be a separate budget entity and shall expend each
1275	revenue source as provided by federal and state law and as
1276	provided in plans developed by and agreements with Workforce
1277	Florida, Inc. The agency shall prepare and submit as a separate
1278	budget entity a unified budget request for workforce
1279	development, in accordance with chapter 216 for, and in
1280	conjunction with, Workforce Florida, Inc., and its board. The
1281	head of the agency is the director of Workforce Innovation, who
1282	shall be appointed by the Governor. Accountability and reporting
1283	functions of the agency shall be administered by the director or
1284	his or her designee. Included in these functions are budget
1285	management, financial management, audit, performance management
1286	standards and controls, assessing outcomes of service delivery,
1287	and financial administration of workforce programs pursuant to
1288	s. 445.004(5) and (8)(9). Within the agency's overall
1289	organizational structure, the agency shall include the following
1290	offices which shall have the specified responsibilities:
1291	(a) The Office of Workforce Services shall administer the
1292	unemployment compensation program, the Rapid Response program,
1293	the Work Opportunity Tax Credit program, the Alien Labor
1294	Certification program, and any other programs that are delivered
1295	directly by agency staff rather than through the one-stop
1296	delivery system. The office shall be directed by the Deputy
1297	Director for Workforce Services, who shall be appointed by and
1298	serve at the pleasure of the director.
1299	(b) The Office of Program Support and Accountability shall
1300	administer state merit system program staff within the workforce
1301	service delivery system, pursuant to policies of Workforce
1302	Florida, Inc. The office shall be responsible for delivering
1303	services through the one-stop delivery system and for ensuring
1304	that participants in welfare transition programs receive case
1305	management services, diversion assistance, support services,
1306	including subsidized child care and transportation services,
1307	Medicaid services, and transition assistance to enable them to
1308	succeed in the workforce. The office shall also be responsible
1309	for program quality assurance, grants and contract management,
1310	contracting, financial management, and reporting. The office
1311	shall be directed by the Deputy Director for Program Support and
1312	Accountability, who shall be appointed by and serve at the
1313	pleasure of the director. The office shall be responsible for:
1314	1. Establishing monitoring, quality assurance, and quality
1315	improvement systems that routinely assess the quality and
1316	effectiveness of contracted programs and services.
1317	2. Annual review of each regional workforce board and
1318	administrative entity to ensure adequate systems of reporting
1319	and control are in place, and monitoring, quality assurance, and
1320	quality improvement activities are conducted routinely, and
1321	corrective action is taken to eliminate deficiencies.
1322	(c) The Office of Agency Support Services shall be
1323	responsible for procurement, human resource services, and
1324	information services including delivering information on labor
1325	markets, employment, occupations, and performance, and shall
1326	implement and maintain information systems that are required for
1327	the effective operation of the one-stop delivery system and the
1328	school readiness services system, including, but not limited to,
1329	those systems described in s. 445.009. The office will be under
1330	the direction of the Deputy Director for Agency Support
1331	Services, who shall be appointed by and serve at the pleasure of
1332	the director. The office shall be responsible for establishing:
1333	1. Information systems and controls that report reliable,
1334	timely and accurate fiscal and performance data for assessing
1335	outcomes, service delivery, and financial administration of
1336	workforce programs pursuant to s. 445.004(5) and (8)(9).
1337	2. Information systems that support service integration
1338	and case management by providing for case tracking for
1339	participants in welfare transition programs.
1340	3. Information systems that support school readiness
1341	services.
1342	(d) The Unemployment Appeals Commission, authorized by s.
1343	443.012, shall not be subject to the control, supervision, or
1344	direction by the Agency for Workforce Innovation in the
1345	performance of its powers and duties but shall receive any and
1346	all support and assistance from the agency that may be required
1347	for the performance of its duties.
1348	Section 14. Paragraph (c) of subsection (12) of section
1349	24.105, Florida Statutes, is amended to read:
1350	24.105 Powers and duties of department.--The department
1351	shall:
1352	(12)(c) Any information made confidential and exempt from
1353	the provisions of s. 119.07(1) under this subsection shall be
1354	disclosed to the Auditor General, to the Office of Program
1355	Policy Analysis andGovernment Accountability, or to the
1356	independent auditor selected under s. 24.123 upon such person's
1357	request therefor. If the President of the Senate or the Speaker
1358	of the House of Representatives certifies that information made
1359	confidential under this subsection is necessary for effecting
1360	legislative changes, the requested information shall be
1361	disclosed to him or her, and he or she may disclose such
1362	information to members of the Legislature and legislative staff
1363	as necessary to effect such purpose.
1364	Section 15. Paragraph (b) of subsection (7) of section
1365	24.108, Florida Statutes, is amended to read:
1366	24.108 Division of Security; duties; security report.--
1367	(7)
1368	(b) The portion of the security report containing the
1369	overall evaluation of the department in terms of each aspect of
1370	security shall be presented to the Governor, the President of
1371	the Senate, and the Speaker of the House of Representatives. The
1372	portion of the security report containing specific
1373	recommendations shall be confidential and shall be presented
1374	only to the secretary, the Governor, and the Office of
1375	Government AccountabilityAuditor General; however, upon
1376	certification that such information is necessary for the purpose
1377	of effecting legislative changes, such information shall be
1378	disclosed to the President of the Senate and the Speaker of the
1379	House of Representatives, who may disclose such information to
1380	members of the Legislature and legislative staff as necessary to
1381	effect such purpose. However, any person who receives a copy of
1382	such information or other information which is confidential
1383	pursuant to this act or rule of the department shall maintain
1384	its confidentiality. The confidential portion of the report is
1385	exempt from the provisions of s. 119.07(1) and s. 24(a), Art. I
1386	of the State Constitution.
1387	Section 16. Subsection (4) of section 24.120, Florida
1388	Statutes, is amended to read:
1389	24.120 Financial matters; Administrative Trust Fund;
1390	interagency cooperation.--
1391	(4) The department shall cooperate with the State
1392	Treasurer, the Comptroller, the Auditor General,and the Office
1393	of Program Policy Analysis andGovernment Accountability by
1394	giving employees designated by any of them access to facilities
1395	of the department for the purpose of efficient compliance with
1396	their respective responsibilities.
1397	Section 17. Subsection (2) of section 24.123, Florida
1398	Statutes, is amended to read:
1399	24.123 Annual audit of financial records and reports.--
1400	(2) The Office of Government AccountabilityAuditor
1401	Generalmay at any time conduct an audit of any phase of the
1402	operations of the state lottery and shall receive a copy of the
1403	yearly independent financial audit and any security report
1404	prepared pursuant to s. 24.108.
1405	Section 18. Subsection (3) of section 25.075, Florida
1406	Statutes, is amended to read:
1407	25.075 Uniform case reporting system.--
1408	(3) The Office of Government AccountabilityAuditor
1409	Generalshall audit the reports made to the Supreme Court in
1410	accordance with the uniform system established by the Supreme
1411	Court.
1412	Section 19. Paragraph (k) of subsection (2) of section
1413	39.202, Florida Statutes, is amended to read:
1414	39.202 Confidentiality of reports and records in cases of
1415	child abuse or neglect.--
1416	(2) Access to such records, excluding the name of the
1417	reporter which shall be released only as provided in subsection
1418	(4), shall be granted only to the following persons, officials,
1419	and agencies:
1420	(k) Any appropriate official of a Florida advocacy council
1421	investigating a report of known or suspected child abuse,
1422	abandonment, or neglect; the Auditor General or the Office of
1423	Program Policy Analysis andGovernment Accountability for the
1424	purpose of conducting audits or examinations pursuant to law; or
1425	the guardian ad litem for the child.
1426	Section 20. Subsection (2) of section 68.085, Florida
1427	Statutes, is amended to read:
1428	68.085 Awards to plaintiffs bringing action.--
1429	(2) If the department proceeds with an action which the
1430	court finds to be based primarily on disclosures of specific
1431	information, other than that provided by the person bringing the
1432	action, relating to allegations or transactions in a criminal,
1433	civil, or administrative hearing; a legislative, administrative,
1434	inspector general, or Office of Government Accountability
1435	Auditor Generalreport, hearing, audit, or investigation; or
1436	from the news media, the court may award such sums as it
1437	considers appropriate, but in no case more than 10 percent of
1438	the proceeds recovered under a judgment or received in
1439	settlement of a claim under this act, taking into account the
1440	significance of the information and the role of the person
1441	bringing the action in advancing the case to litigation.
1442	Section 21. Subsection (3) of section 68.087, Florida
1443	Statutes, is amended to read:
1444	68.087 Exemptions to civil actions.--
1445	(3) No court shall have jurisdiction over an action
1446	brought under this act based upon the public disclosure of
1447	allegations or transactions in a criminal, civil, or
1448	administrative hearing; in a legislative, administrative,
1449	inspector general, or Office of Government Accountability
1450	Auditor General, Comptroller, or Department of Banking and
1451	Finance report, hearing, audit, or investigation; or from the
1452	news media, unless the action is brought by the department, or
1453	unless the person bringing the action is an original source of
1454	the information. For purposes of this subsection, the term
1455	“original source” means an individual who has direct and
1456	independent knowledge of the information on which the
1457	allegations are based and has voluntarily provided the
1458	information to the department before filing an action under this
1459	act based on the information.
1460	Section 22. Subsection (13) of section 70.20, Florida
1461	Statutes, is amended to read:
1462	70.20 Balancing of interests.--It is a policy of this
1463	state to encourage municipalities, counties, and other
1464	governmental entities and sign owners to enter into relocation
1465	and reconstruction agreements that allow governmental entities
1466	to undertake public projects and accomplish public goals without
1467	the expenditure of public funds while allowing the continued
1468	maintenance of private investment in signage as a medium of
1469	commercial and noncommercial communication.
1470	(13) Effective upon this section becoming a law, the
1471	Office of Program Policy Analysis and Government Accountability,
1472	in consultation with the property appraisers and the affected
1473	private sector parties, shall conduct a study of the value of
1474	offsite signs in relation to, and in comparison with, the
1475	valuation of other commercial properties for ad valorem tax
1476	purposes, including a comparison of tax valuations from other
1477	states. The Office of Program Policy Analysis and Government
1478	Accountability shall complete the study by December 31, 2002,
1479	and shall report the results of the study to the President of
1480	the Senate and the Speaker of the House of Representatives.
1481	Section 23. Subsection (1) of section 110.116, Florida
1482	Statutes, is amended to read:
1483	110.116 Personnel information system; payroll
1484	procedures.--
1485	(1) The Department of Management Services shall establish
1486	and maintain, in coordination with the payroll system of the
1487	Department of Banking and Finance, a complete personnel
1488	information system for all authorized and established positions
1489	in the state service, with the exception of employees of the
1490	Legislature. The specifications shall be developed in
1491	conjunction with the payroll system of the Department of Banking
1492	and Finance and in coordination with the Office of Government
1493	AccountabilityAuditor General. The Department of Banking and
1494	Finance shall determine that the position occupied by each
1495	employee has been authorized and established in accordance with
1496	the provisions of s. 216.251. The Department of Management
1497	Services shall develop and maintain a position numbering system
1498	that will identify each established position, and such
1499	information shall be a part of the payroll system of the
1500	Department of Banking and Finance. With the exception of
1501	employees of the Legislature, this system shall include all
1502	career service positions and those positions exempted from
1503	career service provisions, notwithstanding the funding source of
1504	the salary payments, and information regarding persons receiving
1505	payments from other sources. Necessary revisions shall be made
1506	in the personnel and payroll procedures of the state to avoid
1507	duplication insofar as is feasible. A list shall be organized by
1508	budget entity to show the employees or vacant positions within
1509	each budget entity. This list shall be available to the Speaker
1510	of the House of Representatives and the President of the Senate
1511	upon request.
1512	Section 24. Paragraph (b) of subsection (8) of section
1513	112.061, Florida Statutes, is amended to read:
1514	112.061 Per diem and travel expenses of public officers,
1515	employees, and authorized persons.--
1516	(8) OTHER EXPENSES.--
1517	(b) Other expenses which are not specifically authorized
1518	by this section may be approved by the Department of Banking and
1519	Finance pursuant to rules adopted by it. Expenses approved
1520	pursuant to this paragraph shall be reported by the Department
1521	of Banking and Finance to the Office of Government
1522	AccountabilityAuditor Generalannually.
1523	Section 25. Paragraphs (a) and (c) of subsection (8) of
1524	section 112.324, Florida Statutes, are amended to read:
1525	112.324 Procedures on complaints of violations; public
1526	records and meeting exemptions.--
1527	(8) If, in cases pertaining to complaints other than
1528	complaints against impeachable officers or members of the
1529	Legislature, upon completion of a full and final investigation
1530	by the commission, the commission finds that there has been a
1531	violation of this part or of s. 8, Art. II of the State
1532	Constitution, it shall be the duty of the commission to report
1533	its findings and recommend appropriate action to the proper
1534	disciplinary official or body as follows, and such official or
1535	body shall have the power to invoke the penalty provisions of
1536	this part, including the power to order the appropriate
1537	elections official to remove a candidate from the ballot for a
1538	violation of s. 112.3145 or s. 8(a) and (i), Art. II of the
1539	State Constitution:
1540	(a) The President of the Senate and the Speaker of the
1541	House of Representatives, jointly, in any case concerning the
1542	Public Counsel, members of the Public Service Commission,
1543	members of the Public Service Commission Nominating Council, the
1544	Auditor General, the director of the Office of Program Policy
1545	Analysis and Government Accountability, or members of the
1546	Legislative Committee on Intergovernmental Relations.
1547	(c) The President of the Senate, in any case concerning an
1548	employee of the Senate; the Speaker of the House of
1549	Representatives, in any case concerning an employee of the House
1550	of Representatives; or the President and the Speaker, jointly,
1551	in any case concerning an employee of a committee of the
1552	Legislature whose members are appointed solely by the President
1553	and the Speaker or in any case concerning an employee of the
1554	Public Counsel, Public Service Commission, Auditor General,
1555	Office of Program Policy Analysis andGovernment Accountability,
1556	or Legislative Committee on Intergovernmental Relations.
1557	Section 26. Section 112.658, Florida Statutes, is
1558	repealed:
1559	112.658 Office of Program Policy Analysis and Government
1560	Accountability to determine compliance of the Florida Retirement
1561	System.--
1562	(1) The Office of Program Policy Analysis and Government
1563	Accountability shall determine, through the examination of
1564	actuarial reviews, financial statements, and the practices and
1565	procedures of the Department of Management Services, the
1566	compliance of the Florida Retirement System with the provisions
1567	of this act.
1568	(2) The Office of Program Policy Analysis and Government
1569	Accountability shall employ an independent consulting actuary
1570	who is an enrolled actuary as defined in this part to assist in
1571	the determination of compliance.
1572	(3) The Office of Program Policy Analysis and Government
1573	Accountability shall employ the same actuarial standards to
1574	monitor the Department of Management Services as the Department
1575	of Management Services uses to monitor local governments.
1576	Section 27. Subsection (6) of section 119.07, Florida
1577	Statutes, is amended to read:
1578	119.07 Inspection, examination, and duplication of
1579	records; exemptions.--
1580	(6) Nothing in subsection (3) or any other general or
1581	special law shall limit the access of the Auditor General, the
1582	Office of Program Policy Analysis andGovernment Accountability,
1583	or any state, county, municipal, university, board of community
1584	college, school district, or special district internal auditor
1585	to public records when such person states in writing that such
1586	records are needed for a properly authorized audit, examination,
1587	or investigation. Such person shall maintain the confidentiality
1588	of any public records that are confidential or exempt from the
1589	provisions of subsection (1) and shall be subject to the same
1590	penalties as the custodians of those public records for
1591	violating confidentiality.
1592	Section 28. Subsection (5) of section 121.051, Florida
1593	Statutes, is amended to read:
1594	121.051 Participation in the system.--
1595	(5) RIGHTS LIMITED.--
1596	(a) Participation in the system shall not give any member
1597	the right to be retained in the employ of the employer or, upon
1598	dismissal, to have any right or interest in the fund other than
1599	herein provided.
1600	(b) A member who is convicted by a court of competent
1601	jurisdiction of causing a shortage in a public account, when
1602	such shortage is certified by the Office of Government
1603	AccountabilityAuditor Generalor a certified public accountant,
1604	may not retire or receive any benefits under this chapter so
1605	long as such shortage exists.
1606	Section 29. Paragraph (c) of subsection (1) of section
1607	121.055, Florida Statutes, is amended to read:
1608	121.055 Senior Management Service Class.--There is hereby
1609	established a separate class of membership within the Florida
1610	Retirement System to be known as the “Senior Management Service
1611	Class,” which shall become effective February 1, 1987.
1612	(1)
1613	(c)1. Effective January 1, 1990, participation in the
1614	Senior Management Service Class shall be compulsory for up to 75
1615	nonelective positions at the level of committee staff director
1616	or higher or equivalent managerial or policymaking positions
1617	within the House of Representatives, as selected by the Speaker
1618	of the House of Representatives, up to 50 nonelective positions
1619	at the level of committee staff director or higher or equivalent
1620	managerial or policymaking positions within the Senate, as
1621	selected by the President of the Senate, all staff directors of
1622	joint committees and service offices of the Legislature, the
1623	Auditor General and up to 9 managerial or policymaking positions
1624	within the Office of Government Accountabilityhis or her office
1625	as selected by the Auditor General, and the executive director
1626	of the Commission on Ethics.
1627	2. Participation in this class shall be compulsory, except
1628	as provided in subparagraph 3., for any legislative employee who
1629	holds a position designated for coverage in the Senior
1630	Management Service Class, and such participation shall continue
1631	until the employee terminates employment in a covered position.
1632	3. In lieu of participation in the Senior Management
1633	Service Class, at the discretion of the President of the Senate
1634	and the Speaker of the House of Representatives, such members
1635	may participate in the Senior Management Service Optional
1636	Annuity Program as established in subsection (6).
1637	Section 30. Paragraph (x) of subsection (1) of section
1638	125.01, Florida Statutes, is amended to read:
1639	125.01 Powers and duties.--
1640	(1) The legislative and governing body of a county shall
1641	have the power to carry on county government. To the extent not
1642	inconsistent with general or special law, this power includes,
1643	but is not restricted to, the power to:
1644	(x) Employ an independent certified public accounting firm
1645	to audit any funds, accounts, and financial records of the
1646	county and its agencies and governmental subdivisions. Entities
1647	that are funded wholly or in part by the county, at the
1648	discretion of the county, may be required by the county to
1649	conduct a performance audit paid for by the county. An entity
1650	shall not be considered as funded by the county by virtue of the
1651	fact that such entity utilizes the county to collect taxes,
1652	assessments, fees, or other revenue. If an independent special
1653	district receives county funds pursuant to a contract or
1654	interlocal agreement for the purposes of funding, in whole or in
1655	part, a discrete program of the district, only that program may
1656	be required by the county to undergo a performance audit. Not
1657	fewer than five copies of each complete audit report, with
1658	accompanying documents, shall be filed with the clerk of the
1659	circuit court and maintained there for public inspection. The
1660	clerk shall thereupon forward one complete copy of the audit
1661	report with accompanying documents to the Office of Government
1662	AccountabilityAuditor General.
1663	Section 31. Section 136.08, Florida Statutes, is amended
1664	to read:
1665	136.08 Accounts subject to examination by authorized
1666	persons.--The accounts of each and every board and the county
1667	accounts of each and every depository, mentioned or provided for
1668	in this chapter, shall at all times be subject to the inspection
1669	and examination by the county auditor and by the Office of
1670	Government AccountabilityAuditor General.
1671	Section 32. Paragraph (o) of subsection (1) of section
1672	154.11, Florida Statutes, is amended to read:
1673	154.11 Powers of board of trustees.--
1674	(1) The board of trustees of each public health trust
1675	shall be deemed to exercise a public and essential governmental
1676	function of both the state and the county and in furtherance
1677	thereof it shall, subject to limitation by the governing body of
1678	the county in which such board is located, have all of the
1679	powers necessary or convenient to carry out the operation and
1680	governance of designated health care facilities, including, but
1681	without limiting the generality of, the foregoing:
1682	(o) To employ certified public accountants to audit and
1683	analyze the records of the board and to prepare financial or
1684	revenue statements of the board; however, this paragraph shall
1685	not in any way affect any responsibility of the Office of
1686	Government AccountabilityAuditor Generalpursuant to s. 11.45.
1687	Section 33. Section 163.2526, Florida Statutes, is amended
1688	to read:
1689	163.2526 Review and evaluation.-- Before the 2004 Regular
1690	Session of the Legislature, the Office of Program Policy
1691	Analysis andGovernment Accountability shall perform a review
1692	and evaluation of ss. 163.2511-163.2526, including the financial
1693	incentives listed in s. 163.2520. The report must evaluate the
1694	effectiveness of the designation of urban infill and
1695	redevelopment areas in stimulating urban infill and
1696	redevelopment and strengthening the urban core. A report of the
1697	findings and recommendations of the Office of Program Policy
1698	Analysis andGovernment Accountability shall be submitted to the
1699	President of the Senate and the Speaker of the House of
1700	Representatives before the 2004 Regular Session of the
1701	Legislature.
1702	Section 34. Subsection (12) of section 163.3246, Florida
1703	Statutes, is amended to read:
1704	163.3246 Local government comprehensive planning
1705	certification program.--
1706	(12) The Office of Program Policy Analysis andGovernment
1707	Accountability shall prepare a report evaluating the
1708	certification program, which shall be submitted to the Governor,
1709	the President of the Senate, and the Speaker of the House of
1710	Representatives by December 1, 2007.
1711	Section 35. Subsections (2) and (5) of section 189.4035,
1712	Florida Statutes, are amended to read:
1713	189.4035 Preparation of official list of special
1714	districts.--
1715	(2) The official list shall be produced by the department
1716	after the department has notified each special district that is
1717	currently reporting to the department, the Department of Banking
1718	and Finance pursuant to s. 218.32, or the Office of Government
1719	AccountabilityAuditor Generalpursuant to s. 218.39. Upon
1720	notification, each special district shall submit, within 60
1721	days, its determination of its status. The determination
1722	submitted by a special district shall be consistent with the
1723	status reported in the most recent local government audit of
1724	district activities submitted to the Office of Government
1725	AccountabilityAuditor Generalpursuant to s. 218.39.
1726	(5) The official list of special districts shall be
1727	distributed by the department on October 1 of each year to the
1728	President of the Senate, the Speaker of the House of
1729	Representatives, the Office of Government AccountabilityAuditor
1730	General, the Department of Revenue, the Department of Banking
1731	and Finance, the Department of Management Services, the State
1732	Board of Administration, counties, municipalities, county
1733	property appraisers, tax collectors, and supervisors of
1734	elections and to all interested parties who request the list.
1735	Section 36. Subsection (1) of section 189.412, Florida
1736	Statutes, is amended to read:
1737	189.412 Special District Information Program; duties and
1738	responsibilities.--The Special District Information Program of
1739	the Department of Community Affairs is created and has the
1740	following special duties:
1741	(1) The collection and maintenance of special district
1742	compliance status reports from the Office of Government
1743	AccountabilityAuditor General, the Department of Banking and
1744	Finance, the Division of Bond Finance of the State Board of
1745	Administration, the Department of Management Services, the
1746	Department of Revenue, and the Commission on Ethics for the
1747	reporting required in ss. 112.3144, 112.3145, 112.3148,
1748	112.3149, 112.63, 200.068, 218.32, 218.38, 218.39, and 280.17
1749	and chapter 121 and from state agencies administering programs
1750	that distribute money to special districts. The special district
1751	compliance status reports must consist of a list of special
1752	districts used in that state agency and a list of which special
1753	districts did not comply with the reporting statutorily required
1754	by that agency.
1755	Section 37. Paragraphs (f) and (g) of subsection (5) of
1756	section 189.428, Florida Statutes, are amended to read:
1757	189.428 Special districts; oversight review process.--
1758	(5) Those conducting the oversight review process shall,
1759	at a minimum, consider the listed criteria for evaluating the
1760	special district, but may also consider any additional factors
1761	relating to the district and its performance. If any of the
1762	listed criteria do not apply to the special district being
1763	reviewed, they need not be considered. The criteria to be
1764	considered by the reviewer include:
1765	(f) Whether the Office of Government Accountability
1766	Auditor Generalhas notified the Legislative Auditing Committee
1767	that the special district's audit report, reviewed pursuant to
1768	s. 11.45(7), indicates that a deteriorating financial condition
1769	exists that may cause a condition described in s. 218.503(1) to
1770	occur if actions are not taken to address such condition.
1771	(g) Whether the Office of Government Accountability
1772	Auditor Generalhas determined that the special district is in a
1773	state of financial emergency as provided in s. 218.503(1), and
1774	has notified the Governor and the Legislative Auditing
1775	Committee.
1776	Section 38. Paragraph (b) of subsection (4) of section
1777	192.0105, Florida Statutes, is amended to read:
1778	192.0105 Taxpayer rights.--There is created a Florida
1779	Taxpayer's Bill of Rights for property taxes and assessments to
1780	guarantee that the rights, privacy, and property of the
1781	taxpayers of this state are adequately safeguarded and protected
1782	during tax levy, assessment, collection, and enforcement
1783	processes administered under the revenue laws of this state. The
1784	Taxpayer's Bill of Rights compiles, in one document, brief but
1785	comprehensive statements that summarize the rights and
1786	obligations of the property appraisers, tax collectors, clerks
1787	of the court, local governing boards, the Department of Revenue,
1788	and taxpayers. Additional rights afforded to payors of taxes and
1789	assessments imposed under the revenue laws of this state are
1790	provided in s. 213.015. The rights afforded taxpayers to assure
1791	that their privacy and property are safeguarded and protected
1792	during tax levy, assessment, and collection are available only
1793	insofar as they are implemented in other parts of the Florida
1794	Statutes or rules of the Department of Revenue. The rights so
1795	guaranteed to state taxpayers in the Florida Statutes and the
1796	departmental rules include:
1797	(4) THE RIGHT TO CONFIDENTIALITY.--
1798	(b) The right to limiting access to a taxpayer's records
1799	by a property appraiser, the Department of Revenue, and the
1800	Office of Government AccountabilityAuditor Generalonly to
1801	those instances in which it is determined that such records are
1802	necessary to determine either the classification or the value of
1803	taxable nonhomestead property (see s. 195.027(3)).
1804	Section 39. Section 193.074, Florida Statutes, is amended
1805	to read:
1806	193.074 Confidentiality of returns.--All returns of
1807	property and returns required by s. 201.022 submitted by the
1808	taxpayer pursuant to law shall be deemed to be confidential in
1809	the hands of the property appraiser, the clerk of the circuit
1810	court, the department, the tax collector, the Auditor General,
1811	and the Office of Program Policy Analysis andGovernment
1812	Accountability, and their employees and persons acting under
1813	their supervision and control, except upon court order or order
1814	of an administrative body having quasi-judicial powers in ad
1815	valorem tax matters, and such returns are exempt from the
1816	provisions of s. 119.07(1).
1817	Section 40. Paragraph (a) of subsection (2) of section
1818	193.1142, Florida Statutes, is amended to read:
1819	193.1142 Approval of assessment rolls.--
1820	(2)(a) The executive director or his or her designee shall
1821	disapprove all or part of any assessment roll of any county not
1822	in full compliance with the administrative order of the
1823	executive director issued pursuant to the notice called for in
1824	s. 195.097 and shall otherwise disapprove all or any part of any
1825	roll not assessed in substantial compliance with law, as
1826	disclosed during the investigation by the department, including,
1827	but not limited to, audits by the Department of Revenue and
1828	Office of Government AccountabilityAuditor Generalestablishing
1829	noncompliance.
1830	Section 41. Subsections (3) and (6) of section 195.027,
1831	Florida Statutes, are amended to read:
1832	195.027 Rules and regulations.--
1833	(3) The rules and regulations shall provide procedures
1834	whereby the property appraiser, the Department of Revenue, and
1835	the Office of Government AccountabilityAuditor Generalshall be
1836	able to obtain access, where necessary, to financial records
1837	relating to nonhomestead property which records are required to
1838	make a determination of the proper assessment as to the
1839	particular property in question. Access to a taxpayer's records
1840	shall be provided only in those instances in which it is
1841	determined that such records are necessary to determine either
1842	the classification or the value of the taxable nonhomestead
1843	property. Access shall be provided only to those records which
1844	pertain to the property physically located in the taxing county
1845	as of January 1 of each year and to the income from such
1846	property generated in the taxing county for the year in which a
1847	proper assessment is made. All records produced by the taxpayer
1848	under this subsection shall be deemed to be confidential in the
1849	hands of the property appraiser, the department, the tax
1850	collector, and the Office of Government AccountabilityAuditor
1851	Generaland shall not be divulged to any person, firm, or
1852	corporation, except upon court order or order of an
1853	administrative body having quasi-judicial powers in ad valorem
1854	tax matters, and such records are exempt from the provisions of
1855	s. 119.07(1).
1856	(6) The fees and costs of the sale or purchase and terms
1857	of financing shall be presumed to be usual unless the buyer or
1858	seller or agent thereof files a form which discloses the unusual
1859	fees, costs, and terms of financing. Such form shall be filed
1860	with the clerk of the circuit court at the time of recording.
1861	The rules and regulations shall prescribe an information form to
1862	be used for this purpose. Either the buyer or the seller or the
1863	agent of either shall complete the information form and certify
1864	that the form is accurate to the best of his or her knowledge
1865	and belief. The information form shall be confidential in the
1866	hands of all persons after delivery to the clerk, except that
1867	the Department of Revenue and the Office of Government
1868	AccountabilityAuditor Generalshall have access to it in the
1869	execution of their official duties, and such form is exempt from
1870	the provisions of s. 119.07(1). The information form may be used
1871	in any judicial proceeding, upon a motion to produce duly made
1872	by any party to such proceedings. Failure of the clerk to obtain
1873	an information form with the recording shall not impair the
1874	validity of the recording or the conveyance. The form shall
1875	provide for a notation by the clerk indicating the book and page
1876	number of the conveyance in the official record books of the
1877	county. The clerk shall promptly deliver all information forms
1878	received to the property appraiser for his or her custody and
1879	use.
1880	Section 42. Section 195.084, Florida Statutes, is amended
1881	to read:
1882	195.084 Information exchange.--
1883	(1) The department shall promulgate rules and regulations
1884	for the exchange of information among the department, the
1885	property appraisers' offices, the tax collector, the Auditor
1886	General, and the Office of Program Policy Analysis and
1887	Government Accountability. All records and returns of the
1888	department useful to the property appraiser or the tax collector
1889	shall be made available upon request but subject to the
1890	reasonable conditions imposed by the department. This section
1891	shall supersede statutes prohibiting disclosure only with
1892	respect to the property appraiser, the tax collector, the
1893	Auditor General, and the Office of Program Policy Analysis and
1894	Government Accountability, but the department may establish
1895	regulations setting reasonable conditions upon the access to and
1896	custody of such information. The Auditor General, and theOffice
1897	of Program Policy Analysis andGovernment Accountability, the
1898	tax collectors, and the property appraisers shall be bound by
1899	the same requirements of confidentiality as the Department of
1900	Revenue. Breach of confidentiality shall be a misdemeanor of the
1901	first degree, punishable as provided by ss. 775.082 and 775.083.
1902	(2) All of the records of property appraisers and
1903	collectors, including, but not limited to, worksheets and
1904	property record cards, shall be made available to the Department
1905	of Revenue,the Auditor General, and the Office of Program
1906	Policy Analysis andGovernment Accountability. Property
1907	appraisers and collectors are hereby directed to cooperate fully
1908	with representatives of the Department of Revenue, the Auditor
1909	General, and the Office of Program Policy Analysis and
1910	Government Accountability in realizing the objectives stated in
1911	s. 195.0012.
1912	Section 43. Paragraph (c) of subsection (4) of section
1913	196.101, Florida Statutes, is amended to read:
1914	196.101 Exemption for totally and permanently disabled
1915	persons.--
1916	(4)(c) The department shall require by rule that the
1917	taxpayer annually submit a sworn statement of gross income,
1918	pursuant to paragraph (a). The department shall require that the
1919	filing of such statement be accompanied by copies of federal
1920	income tax returns for the prior year, wage and earnings
1921	statements (W-2 forms), and other documents it deems necessary,
1922	for each member of the household. The taxpayer's statement shall
1923	attest to the accuracy of such copies. The department shall
1924	prescribe and furnish a form to be used for this purpose which
1925	form shall include spaces for a separate listing of United
1926	States Department of Veterans Affairs benefits and social
1927	security benefits. All records produced by the taxpayer under
1928	this paragraph are confidential in the hands of the property
1929	appraiser, the department, the tax collector, the Auditor
1930	General, and the Office of Program Policy Analysis and
1931	Government Accountability,and shall not be divulged to any
1932	person, firm, or corporation except upon court order or order of
1933	an administrative body having quasi-judicial powers in ad
1934	valorem tax matters, and such records are exempt from the
1935	provisions of s. 119.07(1).
1936	Section 44. Subsection (6) of section 213.053, Florida
1937	Statutes, is amended to read:
1938	213.053 Confidentiality and information sharing.--
1939	(6) Any information received by the Department of Revenue
1940	in connection with the administration of taxes, including, but
1941	not limited to, information contained in returns, reports,
1942	accounts, or declarations filed by persons subject to tax, shall
1943	be made available by the department to the Auditor General or
1944	his or her authorized agent, the director of the Office of
1945	Program Policy Analysis and Government Accountability or his or
1946	her authorized agent,the Comptroller or his or her authorized
1947	agent, the Insurance Commissioner or his or her authorized
1948	agent, the Treasurer or his or her authorized agent, or a
1949	property appraiser or tax collector or their authorized agents
1950	pursuant to s. 195.084(1), in the performance of their official
1951	duties, or to designated employees of the Department of
1952	Education solely for determination of each school district's
1953	price level index pursuant to s. 1011.62(2); however, no
1954	information shall be disclosed to the Auditor General or his or
1955	her authorized agent, the director of the Office of Program
1956	Policy Analysis and Government Accountability or his or her
1957	authorized agent,the Comptroller or his or her authorized
1958	agent, the Insurance Commissioner or his or her authorized
1959	agent, the Treasurer or his or her authorized agent, or to a
1960	property appraiser or tax collector or their authorized agents,
1961	or to designated employees of the Department of Education if
1962	such disclosure is prohibited by federal law. The Auditor
1963	General or his or her authorized agent, the director of the
1964	Office of Program Policy Analysis and Government Accountability
1965	or his or her authorized agent,the Comptroller or his or her
1966	authorized agent, the Treasurer or his or her authorized agent,
1967	and the property appraiser or tax collector and their authorized
1968	agents, or designated employees of the Department of Education
1969	shall be subject to the same requirements of confidentiality and
1970	the same penalties for violation of the requirements as the
1971	department. For the purpose of this subsection, “designated
1972	employees of the Department of Education” means only those
1973	employees directly responsible for calculation of price level
1974	indices pursuant to s. 1011.62(2). It does not include the
1975	supervisors of such employees or any other employees or elected
1976	officials within the Department of Education.
1977	Section 45. Subsections (7), (8), and (9) of section
1978	215.44, Florida Statutes, are renumbered as subsections (6),
1979	(7), and (8), respectively, and present subsection (6) of said
1980	section is amended to read:
1981	215.44 Board of Administration; powers and duties in
1982	relation to investment of trust funds.--
1983	(6) The Office of Program Policy Analysis and Government
1984	Accountability shall examine the board's management of
1985	investments every 2 years. The Office of Program Policy Analysis
1986	and Government Accountability shall submit such reports to the
1987	board, the President of the Senate, and the Speaker of the House
1988	of Representatives and their designees.
1989	Section 46. Subsection (3) of section 215.93, Florida
1990	Statutes, is amended to read:
1991	215.93 Florida Financial Management Information System.--
1992	(3) The Florida Financial Management Information System
1993	shall include financial management data and utilize the chart of
1994	accounts approved by the Comptroller. Common financial
1995	management data shall include, but not be limited to, data
1996	codes, titles, and definitions used by one or more of the
1997	functional owner subsystems. The Florida Financial Management
1998	Information System shall utilize common financial management
1999	data codes. The council shall recommend and the board shall
2000	adopt policies regarding the approval and publication of the
2001	financial management data. The Comptroller shall adopt policies
2002	regarding the approval and publication of the chart of accounts.
2003	The Comptroller's chart of accounts shall be consistent with the
2004	common financial management data codes established by the
2005	coordinating council. Further, all systems not a part of the
2006	Florida Financial Management Information System which provide
2007	information to the system shall use the common data codes from
2008	the Florida Financial Management Information System and the
2009	Comptroller's chart of accounts. Data codes that cannot be
2010	supplied by the Florida Financial Management Information System
2011	and the Comptroller's chart of accounts and that are required
2012	for use by the information subsystems shall be approved by the
2013	board upon recommendation of the coordinating council. However,
2014	board approval shall not be required for those data codes
2015	specified by the Office of Government AccountabilityAuditor
2016	Generalunder the provisions of s. 215.94(6)(c).
2017	Section 47. Subsections (6) and (7) of section 215.94,
2018	Florida Statutes, are amended to read:
2019	215.94 Designation, duties, and responsibilities of
2020	functional owners.--
2021	(6)(a) The Office of Government AccountabilityAuditor
2022	Generalshall be advised by the functional owner of each
2023	information subsystem as to the date that the development or
2024	significant modification of its functional system specifications
2025	is to begin.
2026	(b) Upon such notification, the Office of Government
2027	AccountabilityAuditor Generalshall participate with each
2028	functional owner to the extent necessary to provide assurance
2029	that:
2030	1. The accounting information produced by the information
2031	subsystem adheres to generally accepted accounting principles.
2032	2. The information subsystem contains the necessary
2033	controls to maintain its integrity, within acceptable limits and
2034	at an acceptable cost.
2035	3. The information subsystem is auditable.
2036	(c) The Office of Government AccountabilityAuditor
2037	Generalshall specify those additional features,
2038	characteristics, controls, and internal control measures deemed
2039	necessary to carry out the provisions of this subsection.
2040	Further, it shall be the responsibility of each functional owner
2041	to install and incorporate such specified features,
2042	characteristics, controls, and internal control measures within
2043	each information subsystem.
2044	(7) The Office of Government AccountabilityAuditor
2045	Generalshall provide to the board and the coordinating council
2046	the findings and recommendations of any audit regarding the
2047	provisions of ss. 215.90-215.96.
2048	Section 48. Subsections (2), (5), (6), (7), (8), (9), and
2049	(10) of section 215.97, Florida Statutes, are amended to read:
2050	215.97 Florida Single Audit Act.--
2051	(2) Definitions; as used in this section, the term:
2052	(a) “Audit threshold” means the amount to use in
2053	determining when a state single audit of a nonstate entity shall
2054	be conducted in accordance with this section. Each nonstate
2055	entity that expends a total amount of state financial assistance
2056	equal to or in excess of $300,000 in any fiscal year of such
2057	nonstate entity shall be required to have a state single audit
2058	for such fiscal year in accordance with the requirements of this
2059	section. Every 2 years the Office of Government Accountability
2060	Auditor General, after consulting with the Executive Office of
2061	the Governor, the Comptroller, and all state agencies that
2062	provide state financial assistance to nonstate entities, shall
2063	review the amount for requiring audits under this section and
2064	may adjust such dollar amount consistent with the purpose of
2065	this section.
2066	(b) “Auditing standards” means the auditing standards as
2067	stated in the rules of the Office of Government Accountability
2068	Auditor Generalas applicable to for-profit organizations,
2069	nonprofit organizations, or local governmental entities.
2070	(c) “Catalog of State Financial Assistance” means a
2071	comprehensive listing of state projects. The Catalog of State
2072	Financial Assistance shall be issued by the Executive Office of
2073	the Governor after conferring with the Comptroller and all state
2074	agencies that provide state financial assistance to nonstate
2075	entities. The Catalog of State Financial Assistance shall
2076	include for each listed state project: the responsible state
2077	agency; standard state project number identifier; official
2078	title; legal authorization; and description of the state
2079	project, including objectives, restrictions, application and
2080	awarding procedures, and other relevant information determined
2081	necessary.
2082	(d) “Financial reporting package” means the nonstate
2083	entities' financial statements, Schedule of State Financial
2084	Assistance, auditor's reports, management letter, auditee's
2085	written responses or corrective action plan, correspondence on
2086	followup of prior years' corrective actions taken, and such
2087	other information determined by the Office of Government
2088	AccountabilityAuditor Generalto be necessary and consistent
2089	with the purposes of this section.
2090	(e) “Federal financial assistance” means financial
2091	assistance from federal sources passed through the state and
2092	provided to nonstate entities to carry out a federal program.
2093	“Federal financial assistance” includes all types of federal
2094	assistance as defined in applicable United States Office of
2095	Management and Budget circulars.
2096	(f) “For-profit organization” means any organization or
2097	sole proprietor but is not a local governmental entity or a
2098	nonprofit organization.
2099	(g) “Independent auditor” means an external state or local
2100	government auditor or a certified public accountant who meets
2101	the independence standards.
2102	(h) “Internal control over state projects” means a
2103	process, effected by an entity's management and other personnel,
2104	designed to provide reasonable assurance regarding the
2105	achievement of objectives in the following categories:
2106	1. Effectiveness and efficiency of operations.
2107	2. Reliability of financial operations.
2108	3. Compliance with applicable laws and regulations.
2109	(i) “Local governmental entity” means a county agency,
2110	municipality, or special district or any other entity (other
2111	than a district school board or community college), however
2112	styled, which independently exercises any type of governmental
2113	function.
2114	(j) “Major state project” means any state project meeting
2115	the criteria as stated in the rules of the Executive Office of
2116	the Governor. Such criteria shall be established after
2117	consultation with the Comptroller and appropriate state agencies
2118	that provide state financial assistance and shall consider the
2119	amount of state project expenditures or expenses or inherent
2120	risks. Each major state project shall be audited in accordance
2121	with the requirements of this section.
2122	(k) “Nonprofit organization” means any corporation, trust,
2123	association, cooperative, or other organization that:
2124	1. Is operated primarily for scientific, educational
2125	service, charitable, or similar purpose in the public interest;
2126	2. Is not organized primarily for profit;
2127	3. Uses net proceeds to maintain, improve, or expand the
2128	operations of the organization; and
2129	4. Has no part of its income or profit distributable to
2130	its members, directors, or officers.
2131	(l) “Nonstate entity” means a local governmental entity,
2132	nonprofit organization, or for-profit organization that receives
2133	state resources.
2134	(m) “Recipient” means a nonstate entity that receives
2135	state financial assistance directly from a state awarding
2136	agency.
2137	(n) “Schedule of State Financial Assistance” means a
2138	document prepared in accordance with the rules of the
2139	Comptroller and included in each financial reporting package
2140	required by this section.
2141	(o) “State awarding agency” means the state agency that
2142	provided state financial assistance to the nonstate entity.
2143	(p) “State financial assistance” means financial
2144	assistance from state resources, not including federal financial
2145	assistance and state matching, provided to nonstate entities to
2146	carry out a state project. “State financial assistance” includes
2147	all types of state assistance as stated in the rules of the
2148	Executive Office of the Governor established in consultation
2149	with the Comptroller and appropriate state agencies that provide
2150	state financial assistance. It includes state financial
2151	assistance provided directly by state awarding agencies or
2152	indirectly by recipients of state awards or subrecipients. It
2153	does not include procurement contracts used to buy goods or
2154	services from vendors. Audits of such procurement contracts with
2155	vendors are outside of the scope of this section. Also, audits
2156	of contracts to operate state-government-owned and contractor-
2157	operated facilities are excluded from the audit requirements of
2158	this section.
2159	(q) “State matching” means state resources provided to
2160	nonstate entities to be used to meet federal financial
2161	participation matching requirements of federal programs.
2162	(r) “State project” means all state financial assistance
2163	to a nonstate entity assigned a single state project number
2164	identifier in the Catalog of State Financial Assistance.
2165	(s) “State Projects Compliance Supplement” means a
2166	document issued by the Executive Office of the Governor, in
2167	consultation with the Comptroller and all state agencies that
2168	provide state financial assistance. The State Projects
2169	Compliance Supplement shall identify state projects, the
2170	significant compliance requirements, eligibility requirements,
2171	matching requirements, suggested audit procedures, and other
2172	relevant information determined necessary.
2173	(t) “State project-specific audit” means an audit of one
2174	state project performed in accordance with the requirements of
2175	subsection (9).
2176	(u) “State single audit” means an audit of a nonstate
2177	entity's financial statements and state financial assistance.
2178	Such audits shall be conducted in accordance with the auditing
2179	standards as stated in the rules of the Office of Government
2180	AccountabilityAuditor General.
2181	(5) Each state awarding agency shall:
2182	(a) Provide to a recipient information needed by the
2183	recipient to comply with the requirements of this section,
2184	including:
2185	1. The audit and accountability requirements for state
2186	projects as stated in this section and applicable rules of the
2187	Executive Office of the Governor, rules of the Comptroller, and
2188	rules of the Office of Government AccountabilityAuditor
2189	General.
2190	2. Information from the Catalog of State Financial
2191	Assistance, including the standard state project number
2192	identifier; official title; legal authorization; and description
2193	of the state project including objectives, restrictions, and
2194	other relevant information determined necessary.
2195	3. Information from the State Projects Compliance
2196	Supplement, including the significant compliance requirements,
2197	eligibility requirements, matching requirements, suggested audit
2198	procedures, and other relevant information determined necessary.
2199	(b) Require the recipient, as a condition of receiving
2200	state financial assistance, to allow the state awarding agency,
2201	the Comptroller, and the Office of Government Accountability
2202	Auditor Generalaccess to the recipient's records and the
2203	recipient's independent auditor's working papers as necessary
2204	for complying with the requirements of this section.
2205	(c) Notify the recipient that this section does not limit
2206	the authority of the state awarding agency to conduct or arrange
2207	for the conduct of additional audits or evaluations of state
2208	financial assistance or limit the authority of any state agency
2209	inspector general, the Office of Government Accountability
2210	Auditor General, or any other state official.
2211	(d) Be provided one copy of each financial reporting
2212	package prepared in accordance with the requirement of this
2213	section.
2214	(6) As a condition of receiving state financial
2215	assistance, each recipient that provides state financial
2216	assistance to a subrecipient shall:
2217	(a) Provide to a subrecipient information needed by the
2218	subrecipient to comply with the requirements of this section,
2219	including:
2220	1. Identification of the state awarding agency.
2221	2. The audit and accountability requirements for state
2222	projects as stated in this section and applicable rules of the
2223	Executive Office of the Governor, rules of the Comptroller, and
2224	rules of the Office of Government AccountabilityAuditor
2225	General.
2226	3. Information from the Catalog of State Financial
2227	Assistance, including the standard state project number
2228	identifier; official title; legal authorization; and description
2229	of the state project, including objectives, restrictions, and
2230	other relevant information.
2231	4. Information from the State Projects Compliance
2232	Supplement including the significant compliance requirements,
2233	eligibility requirements, matching requirements, and suggested
2234	audit procedures, and other relevant information determined
2235	necessary.
2236	(d) Require subrecipients, as a condition of receiving
2237	state financial assistance, to permit the independent auditor of
2238	the recipient, the state awarding agency, the Comptroller, and
2239	the Office of Government AccountabilityAuditor Generalaccess
2240	to the subrecipient's records and the subrecipient's independent
2241	auditor's working papers as necessary to comply with the
2242	requirements of this section.
2243	(7) Each recipient or subrecipient of state financial
2244	assistance shall comply with the following:
2245	(a) Each nonstate entity that receives state financial
2246	assistance and meets audit threshold requirements, in any fiscal
2247	year of the nonstate entity, as stated in the rules of the
2248	Office of Government AccountabilityAuditor General, shall have
2249	a state single audit conducted for such fiscal year in
2250	accordance with the requirements of this act and with additional
2251	requirements established in rules of the Executive Office of the
2252	Governor, rules of the Comptroller, and rules of the Office of
2253	Government AccountabilityAuditor General. If only one state
2254	project is involved in a nonstate entity's fiscal year, the
2255	nonstate entity may elect to have only a state project-specific
2256	audit of the state project for that fiscal year.
2257	(b) Each nonstate entity that receives state financial
2258	assistance and does not meet the threshold requirements, in any
2259	fiscal year of the nonstate entity, as stated in this law or the
2260	rules of the Office of Government AccountabilityAuditor General
2261	is exempt for such fiscal year from the state single audit
2262	requirements of this section. However, such nonstate entity must
2263	meet terms and conditions specified in the written agreement
2264	with the state awarding agency.
2265	(c) Regardless of the amount of the state financial
2266	assistance, the provisions of this section do not exempt a
2267	nonstate entity from compliance with provisions of law relating
2268	to maintaining records concerning state financial assistance to
2269	such nonstate entity or allowing access and examination of those
2270	records by the state awarding agency, the Comptroller, or the
2271	Office of Government AccountabilityAuditor General.
2272	(d) Audits conducted pursuant to this section shall be
2273	performed annually.
2274	(e) Audits conducted pursuant to this section shall be
2275	conducted by independent auditors in accordance with auditing
2276	standards as stated in rules of the Office of Government
2277	AccountabilityAuditor General.
2278	(f) Upon completion of the audit as required by this
2279	section, a copy of the recipient's financial reporting package
2280	shall be filed with the state awarding agency and the Office of
2281	Government AccountabilityAuditor General. Upon completion of
2282	the audit as required by this section, a copy of the
2283	subrecipient's financial reporting package shall be filed with
2284	the recipient that provided the state financial assistance. The
2285	financial reporting package shall be filed in accordance with
2286	the rules of the Auditor General.
2287	(g) All financial reporting packages prepared pursuant to
2288	the requirements of this section shall be available for public
2289	inspection.
2290	(h) If an audit conducted pursuant to this section
2291	discloses any significant audit findings relating to state
2292	financial assistance, including material noncompliance with
2293	individual state project compliance requirements or reportable
2294	conditions in internal controls of the nonstate entity, the
2295	nonstate entity shall submit as part of the audit package to the
2296	state awarding agency a plan for corrective action to eliminate
2297	such audit findings or a statement describing the reasons that
2298	corrective action is not necessary.
2299	(i) An audit conducted in accordance with this section is
2300	in addition to any audit of federal awards required by the
2301	federal Single Audit Act and other federal laws and regulations.
2302	To the extent that such federally required audits provide the
2303	state awarding agency with information it requires to carry out
2304	its responsibilities under state law or other guidance, a state
2305	agency shall rely upon and use that information.
2306	(j) Unless prohibited by law, the cost of audits pursuant
2307	to this section is allowable charges to state projects. However,
2308	any charges to state projects should be limited to those
2309	incremental costs incurred as a result of the audit requirements
2310	of this section in relation to other audit requirements. The
2311	nonstate entity should allocate such incremental costs to all
2312	state projects for which it expended state financial assistance.
2313	(k) Audit costs may not be charged to state projects when
2314	audits required by this section have not been made or have been
2315	made but not in accordance with this section. If a nonstate
2316	entity fails to have an audit conducted consistent with this
2317	section, state awarding agencies may take appropriate corrective
2318	action to enforce compliance.
2319	(l) This section does not prohibit the state awarding
2320	agency from including terms and conditions in the written
2321	agreement which require additional assurances that state
2322	financial assistance meets the applicable requirements of laws,
2323	regulations, and other compliance rules.
2324	(m) A state awarding agency that provides state financial
2325	assistance to nonstate entities and conducts or arranges for
2326	audits of state financial assistance that are in addition to the
2327	audits conducted under this act shall, consistent with other
2328	applicable law, arrange for funding the full cost of such
2329	additional audits.
2330	(8) The independent auditor when conducting a state single
2331	audit of recipients or subrecipients shall:
2332	(a) Determine whether the nonstate entity's financial
2333	statements are presented fairly in all material respects in
2334	conformity with generally accepted accounting principles.
2335	(b) Determine whether state financial assistance shown on
2336	the Schedule of State Financial Assistance is presented fairly
2337	in all material respects in relation to the nonstate entity's
2338	financial statements taken as a whole.
2339	(c) With respect to internal controls pertaining to each
2340	major state project:
2341	1. Obtain an understanding of internal controls;
2342	2. Assess control risk;
2343	3. Perform tests of controls unless the controls are
2344	deemed to be ineffective; and
2345	4. Determine whether the nonstate entity has internal
2346	controls in place to provide reasonable assurance of compliance
2347	with the provisions of laws and rules pertaining to state
2348	financial assistance that have a material effect on each major
2349	state project.
2350	(d) Determine whether each major state project complied
2351	with the provisions of laws, rules, and guidelines as identified
2352	in the State Projects Compliance Supplement, or otherwise
2353	identified by the state awarding agency, which have a material
2354	effect on each major state project. When major state projects
2355	are less than 50 percent of the nonstate entity's total
2356	expenditures for all state financial assistance, the auditor
2357	shall select and test additional state projects as major state
2358	projects as necessary to achieve audit coverage of at least 50
2359	percent of the expenditures for all state financial assistance
2360	provided to the nonstate entity. Additional state projects
2361	needed to meet the 50-percent requirement may be selected on an
2362	inherent risk basis as stated in the rules of the Executive
2363	Office of the Governor.
2364	(e) Report on the results of any audit conducted pursuant
2365	to this section in accordance with the rules of the Executive
2366	Office of the Governor, rules of the Comptroller, and rules of
2367	the Office of Government AccountabilityAuditor General. Audit
2368	reports shall include summaries of the auditor's results
2369	regarding the nonstate entity's financial statements; Schedule
2370	of State Financial Assistance; internal controls; and compliance
2371	with laws, rules, and guidelines.
2372	(f) Issue a management letter as prescribed in the rules
2373	of the Office of Government AccountabilityAuditor General.
2374	(g) Upon notification by the nonstate entity, make
2375	available the working papers relating to the audit conducted
2376	pursuant to the requirements of this section to the state
2377	awarding agency, the Comptroller, or the Office of Government
2378	AccountabilityAuditor Generalfor review or copying.
2379	(9) The independent auditor, when conducting a state
2380	project-specific audit of recipients or subrecipients, shall:
2381	(a) Determine whether the nonstate entity's schedule of
2382	state financial assistance is presented fairly in all material
2383	respects in conformity with stated accounting policies.
2384	(b) Obtain an understanding of internal control and
2385	perform tests of internal control over the state project
2386	consistent with the requirements of a major state project.
2387	(c) Determine whether or not the auditee has complied with
2388	applicable provisions of laws, rules, and guidelines as
2389	identified in the State Projects Compliance Supplement, or
2390	otherwise identified by the state awarding agency, which could
2391	have a direct and material effect on the state project.
2392	(d) Report on the results of a state project-specific
2393	audit consistent with the requirements of the state single audit
2394	and issue a management letter as prescribed in the rules of the
2395	Office of Government AccountabilityAuditor General.
2396	(e) Upon notification by the nonstate entity, make
2397	available the working papers relating to the audit conducted
2398	pursuant to the requirements of this section to the state
2399	awarding agency, the Comptroller, or the Office of Government
2400	AccountabilityAuditor Generalfor review or copying.
2401	(10) The Office of Government AccountabilityAuditor
2402	Generalshall:
2403	(a) Have the authority to audit state financial assistance
2404	provided to any nonstate entity when determined necessary by the
2405	Auditor General or when directed by the Legislative Auditing
2406	Committee.
2407	(b) Adopt rules that state the auditing standards that
2408	independent auditors are to follow for audits of nonstate
2409	entities required by this section.
2410	(c) Adopt rules that describe the contents and the filing
2411	deadlines for the financial reporting package.
2412	(d) Provide technical advice upon request of the
2413	Comptroller, Executive Office of the Governor, and state
2414	agencies relating to financial reporting and audit
2415	responsibilities contained in this section.
2416	(e) Be provided one copy of each financial reporting
2417	package prepared in accordance with the requirements of this
2418	section.
2419	(f) Perform ongoing reviews of a sample of financial
2420	reporting packages filed pursuant to the requirements of this
2421	section to determine compliance with the reporting requirements
2422	of this section and applicable rules of the Executive Office of
2423	the Governor, rules of the Comptroller, and rules of the Office
2424	of Government AccountabilityAuditor General.
2425	Section 49. Subsection (1) of section 215.981, Florida
2426	Statutes, is amended to read:
2427	215.981 Audits of state agency direct-support
2428	organizations and citizen support organizations.--
2429	(1) Each direct-support organization and each citizen
2430	support organization, created or authorized pursuant to law, and
2431	created, approved, or administered by a state agency, other than
2432	a university, district board of trustees of a community college,
2433	or district school board, shall provide for an annual financial
2434	audit of its accounts and records to be conducted by an
2435	independent certified public accountant in accordance with rules
2436	adopted by the Office of Government AccountabilityAuditor
2437	General pursuant to s. 11.45(8)and the state agency that
2438	created, approved, or administers the direct-support
2439	organization or citizen support organization. The audit report
2440	shall be submitted within 9 months after the end of the fiscal
2441	year to the Office of Government AccountabilityAuditor General
2442	and to the state agency responsible for creation,
2443	administration, or approval of the direct-support organization
2444	or citizen support organization. Such state agency, the Auditor
2445	General, and the Office of Program Policy Analysis and
2446	Government Accountability shall have the authority to require
2447	and receive from the organization or from the independent
2448	auditor any records relative to the operation of the
2449	organization.
2450	Section 50. Subsections (5) and (12) of section 216.023,
2451	Florida Statutes, are amended to read:
2452	216.023 Legislative budget requests to be furnished to
2453	Legislature by agencies.--
2454	(5) Prior to September 15 of the fiscal year prior to
2455	which the judicial branch is required to submit a performance-
2456	based program budget request, the Chief Justice of the Supreme
2457	Court shall identify and, after consultation with the Office of
2458	Program Policy Analysis and Government Accountability, submit to
2459	the President of the Senate and the Speaker of the House of
2460	Representatives a list of proposed programs and associated
2461	performance measures. The judicial branch shall provide
2462	documentation to accompany the list of proposed programs and
2463	performance measures as provided under subsection (4). The
2464	judicial branch shall submit a performance-based program agency
2465	budget request using the programs and performance measures
2466	adopted by the Legislature. The Chief Justice may propose
2467	revisions to approved programs or performance measures for the
2468	judicial branch. The Legislature shall have final approval of
2469	all programs and associated performance measures and standards
2470	for the judicial branch through the General Appropriations Act
2471	or legislation implementing the General Appropriations Act. By
2472	September 15, 2001, the Chief Justice of the Supreme Court shall
2473	submit to the President of the Senate and the Speaker of the
2474	House of Representatives a performance-based program budget
2475	request for programs of the judicial branch approved by the
2476	Legislature and provide a copy to the Executive Office of the
2477	Governor.
2478	(12) The legislative budget request from each agency and
2479	from the judicial branch shall be reviewed by the Legislature.
2480	The review may allow for the opportunity to have information or
2481	testimony by the agency, the judicial branch, the Auditor
2482	General, the Office of Program Policy Analysis andGovernment
2483	Accountability, the Governor's Office of Planning and Budgeting,
2484	and the public regarding the proper level of funding for the
2485	agency in order to carry out its mission.
2486	Section 51. Paragraph (a) of subsection (3) of section
2487	216.102, Florida Statutes, is amended to read:
2488	216.102 Filing of financial information; handling by
2489	Comptroller; penalty for noncompliance.--
2490	(3) The Comptroller shall:
2491	(a) Prepare and furnish to the Office of Government
2492	AccountabilityAuditor Generalannual financial statements for
2493	the state on or before December 31 of each year, using generally
2494	accepted accounting principles.
2495	Section 52. Subsection (2) of section 216.141, Florida
2496	Statutes, is amended to read:
2497	216.141 Budget system procedures; planning and programming
2498	by state agencies.--
2499	(2) The Florida Management Information Board shall notify
2500	the Office of Government AccountabilityAuditor Generalof any
2501	changes or modifications to the Florida Financial Management
2502	Information System and its functional owner information
2503	subsystems.
2504	Section 53. Paragraph (f) of subsection (2) and subsection
2505	(4) of section 216.163, Florida Statutes, are amended to read:
2506	216.163 Governor's recommended budget; form and content;
2507	declaration of collective bargaining impasses.--
2508	(2) The Governor's recommended budget shall also include:
2509	(f) The Governor's recommendations for high-risk
2510	information technology projects which should be subject to
2511	monitoring under s. 282.322. These recommendations shall include
2512	proviso language which specifies whether funds are specifically
2513	provided to contract for project monitoring, or whether the
2514	Office of Government AccountabilityAuditor Generalwill conduct
2515	such project monitoring. When funds are recommended for
2516	contracting with a project monitor, such funds may equal 1
2517	percent to 5 percent of the project's estimated total costs.
2518	These funds shall be specifically appropriated and nonrecurring.
2519	(4) The Executive Office of the Governor shall review the
2520	findings of the Office of Program Policy Analysis andGovernment
2521	Accountability, to the extent they are available, request any
2522	reports or additional analyses as necessary, and submit a
2523	recommendation for executive agencies, which may include a
2524	recommendation regarding incentives or disincentives for agency
2525	performance. Incentives or disincentives may apply to all or
2526	part of a state agency. The Chief Justice shall review the
2527	findings of the Office of Program Policy Analysis andGovernment
2528	Accountability regarding judicial branch performance and make
2529	appropriate recommendations for the judicial branch.
2530	(a) Incentives may include, but are not limited to:
2531	1. Additional flexibility in budget management, such as,
2532	but not limited to, the use of lump sums or special categories;
2533	consolidation of budget entities or program components;
2534	consolidation of appropriation categories; and increased agency
2535	transfer authority between appropriation categories or budget
2536	entities.
2537	2. Additional flexibility in salary rate and position
2538	management.
2539	3. Retention of up to 50 percent of all unencumbered
2540	balances of appropriations as of June 30, or undisbursed
2541	balances as of December 31, excluding special categories and
2542	grants and aids, which may be used for nonrecurring purposes
2543	including, but not limited to, lump-sum bonuses, employee
2544	training, or productivity enhancements, including technology and
2545	other improvements.
2546	4. Additional funds to be used for, but not limited to,
2547	lump-sum bonuses, employee training, or productivity
2548	enhancements, including technology and other improvements.
2549	5. Additional funds provided pursuant to law to be
2550	released to an agency quarterly or incrementally contingent upon
2551	the accomplishment of units of output or outcome specified in
2552	the General Appropriations Act.
2553	(b) Disincentives may include, but are not limited to:
2554	1. Mandatory quarterly reports to the Executive Office of
2555	the Governor and the Legislature on the agency's progress in
2556	meeting performance standards.
2557	2. Mandatory quarterly appearances before the Legislature,
2558	the Governor, or the Governor and Cabinet to report on the
2559	agency's progress in meeting performance standards.
2560	3. Elimination or restructuring of the program, which may
2561	include, but not be limited to, transfer of the program or
2562	outsourcing all or a portion of the program.
2563	4. Reduction of total positions for a program.
2564	5. Restriction on or reduction of the spending authority
2565	provided in s. 216.292(2).
2566	6. Reduction of managerial salaries.
2567	Section 54. Paragraph (b) of subsection (1) of section
2568	216.177, Florida Statutes, is amended to read:
2569	216.177 Appropriations acts, statement of intent,
2570	violation, notice, review and objection procedures.--
2571	(1) When an appropriations act is delivered to the
2572	Governor after the Legislature has adjourned sine die, as soon
2573	as practicable, but no later than the 10th day before the end of
2574	the period allowed by law for veto consideration in any year in
2575	which an appropriation is made, the chairs of the legislative
2576	appropriations committees shall jointly transmit:
2577	(b) The documents set forth in s. 216.0442(2)(a) and (c),
2578	to the Executive Office of the Governor, the Comptroller, the
2579	Auditor General, the director of the Office of Program Policy
2580	Analysis and Government Accountability,the Chief Justice of the
2581	Supreme Court, and each state agency. A request for additional
2582	explanation and direction regarding the legislative intent of
2583	the General Appropriations Act during the fiscal year may be
2584	made to the chair and vice chair of the Legislative Budget
2585	Commission or the President of the Senate and the Speaker of the
2586	House of Representatives only by and through the Executive
2587	Office of the Governor for state agencies, and by and through
2588	the Chief Justice of the Supreme Court for the judicial branch,
2589	as is deemed necessary. However, the Comptroller may also
2590	request further clarification of legislative intent pursuant to
2591	the Comptroller's responsibilities related to his or her
2592	preaudit function of expenditures.
2593	Section 55. Subsection (2) of section 216.178, Florida
2594	Statutes, is amended to read:
2595	216.178 General Appropriations Act; format; procedure.--
2596	(2) The Office of Planning and Budgeting shall develop a
2597	final budget report that reflects the net appropriations for
2598	each budget item. The report shall reflect actual expenditures
2599	for each of the 2 preceding fiscal years and the estimated
2600	expenditures for the current fiscal year. In addition, the
2601	report must contain the actual revenues and cash balances for
2602	the preceding 2 fiscal years and the estimated revenues and cash
2603	balances for the current fiscal year. The report may also
2604	contain expenditure data, program objectives, and program
2605	measures for each state agency program. The report must be
2606	produced by October 15 each year. A copy of the report must be
2607	made available to each member of the Legislature, to the head of
2608	each state agency, to the Auditor General, to the director of
2609	the Office of Program Policy Analysis and Government
2610	Accountability,and to the public.
2611	Section 56. Subsection (12) of section 216.181, Florida
2612	Statutes, is amended to read:
2613	216.181 Approved budgets for operations and fixed capital
2614	outlay.--
2615	(12) There is appropriated nonoperating budget for
2616	refunds, payments to the United States Treasury, payments of the
2617	service charge to the General Revenue Fund, and transfers of
2618	funds specifically required by law. Such authorized budget,
2619	together with related releases, shall be transmitted by the
2620	state agency or by the judicial branch to the Comptroller for
2621	entry in the Comptroller's records in the manner and format
2622	prescribed by the Executive Office of the Governor in
2623	consultation with the Comptroller. A copy of such authorized
2624	budgets shall be furnished to the Executive Office of the
2625	Governor or the Chief Justice, the chairs of the legislative
2626	committees responsible for developing the general appropriations
2627	acts, and the Office of Government AccountabilityAuditor
2628	General. The Governor may withhold approval of nonoperating
2629	investment authority for certain trust funds when deemed in the
2630	best interest of the state. The Governor for the executive
2631	branch, and the Chief Justice for the judicial branch, may
2632	establish nonoperating budgets for transfers, purchase of
2633	investments, special expenses, distributions, and any other
2634	nonoperating budget categories they deem necessary and in the
2635	best interest of the state and consistent with legislative
2636	intent and policy. The provisions of this subsection are subject
2637	to the notice, review, and objection procedures set forth in s.
2638	216.177. For purposes of this section, the term “nonoperating
2639	budgets” means nonoperating disbursement authority for purchase
2640	of investments, refunds, payments to the United States Treasury,
2641	transfers of funds specifically required by law, distributions
2642	of assets held by the state in a trustee capacity as an agent of
2643	fiduciary, special expenses, and other nonoperating budget
2644	categories as determined necessary by the Executive Office of
2645	the Governor, not otherwise appropriated in the General
2646	Appropriations Act.
2647	Section 57. Subsection (1) of section 216.192, Florida
2648	Statutes, is amended to read:
2649	216.192 Release of appropriations; revision of budgets.--
2650	(1) Unless otherwise provided in the General
2651	Appropriations Act, on July 1 of each fiscal year, up to 25
2652	percent of the original approved operating budget of each agency
2653	and of the judicial branch may be released until such time as
2654	annual plans for quarterly releases for all appropriations have
2655	been developed, approved, and furnished to the Comptroller by
2656	the Executive Office of the Governor for state agencies and by
2657	the Chief Justice of the Supreme Court for the judicial branch.
2658	The plans, including appropriate plans of releases for fixed
2659	capital outlay projects that correspond with each project
2660	schedule, shall attempt to maximize the use of trust funds and
2661	shall be transmitted to the Comptroller by August 1 of each
2662	fiscal year. Such releases shall at no time exceed the total
2663	appropriations available to a state agency or to the judicial
2664	branch, or the approved budget for such agency or the judicial
2665	branch if less. The Comptroller shall enter such releases in his
2666	or her records in accordance with the release plans prescribed
2667	by the Executive Office of the Governor and the Chief Justice,
2668	unless otherwise amended as provided by law. The Executive
2669	Office of the Governor and the Chief Justice shall transmit a
2670	copy of the approved annual releases to the head of the state
2671	agency, the chair and vice chair of the Legislative Budget
2672	Commission, and the Office of Government AccountabilityAuditor
2673	General. The Comptroller shall authorize all expenditures to be
2674	made from the appropriations on the basis of such releases and
2675	in accordance with the approved budget, and not otherwise.
2676	Expenditures shall be authorized only in accordance with
2677	legislative authorizations. Nothing herein precludes periodic
2678	reexamination and revision by the Executive Office of the
2679	Governor or by the Chief Justice of the annual plans for release
2680	of appropriations and the notifications of the parties of all
2681	such revisions.
2682	Section 58. Subsection (3) of section 216.231, Florida
2683	Statutes, is amended to read:
2684	216.231 Release of certain classified appropriations.--
2685	(3) Notwithstanding any other provisions of law, moneys
2686	appropriated in any appropriations act to the Governor for
2687	discretionary contingencies may be expended at his or her
2688	discretion to promote general government and intergovernmental
2689	cooperation and to enhance the image of the state. All funds
2690	expended for such purposes shall be accounted for, and a report
2691	showing the amounts expended, the names of the persons receiving
2692	the amounts expended, and the purpose of each expenditure shall
2693	be annually reported to the Office of Government Accountability
2694	Auditor Generaland the legislative appropriations committees.
2695	Section 59. Paragraph (a) of subsection (1) of section
2696	216.262, Florida Statutes, is amended to read:
2697	216.262 Authorized positions.--
2698	(1)(a) Unless otherwise expressly provided by law, the
2699	total number of authorized positions may not exceed the total
2700	provided in the appropriations acts. In the event any state
2701	agency or entity of the judicial branch finds that the number of
2702	positions so provided is not sufficient to administer its
2703	authorized programs, it may file an application with the
2704	Executive Office of the Governor or the Chief Justice; and, if
2705	the Executive Office of the Governor or Chief Justice certifies
2706	that there are no authorized positions available for addition,
2707	deletion, or transfer within the agency as provided in paragraph
2708	(c) and recommends an increase in the number of positions, the
2709	Governor or the Chief Justice may, after a public hearing,
2710	authorize an increase in the number of positions for the
2711	following reasons only:
2712	1. To implement or provide for continuing federal grants
2713	or changes in grants not previously anticipated;
2714	2. To meet emergencies pursuant to s. 252.36;
2715	3. To satisfy new federal regulations or changes therein;
2716	4. To take advantage of opportunities to reduce operating
2717	expenditures or to increase the revenues of the state or local
2718	government; and
2719	5. To authorize positions which were not fixed by the
2720	Legislature through error in drafting the appropriations acts.
2721
2722	The provisions of this paragraph are subject to the notice and
2723	review procedures set forth in s. 216.177. A copy of the
2724	application, the certification, and the final authorization
2725	shall be filed with the Legislative Budget Commission, the
2726	appropriations committees, and with the Office of Government
2727	AccountabilityAuditor General.
2728	Section 60. Subsections (2) and (3) of section 216.292,
2729	Florida Statutes, is amended to read:
2730	216.292 Appropriations nontransferable; exceptions.--
2731	(2) A lump sum appropriated for a performance-based
2732	program must be distributed by the Governor for state agencies
2733	or the Chief Justice for the judicial branch into the
2734	traditional expenditure categories in accordance with s.
2735	216.181(6)(b). At any time during the year, the agency head or
2736	Chief Justice may transfer funds between those categories with
2737	no limit on the amount of the transfer. Authorized revisions of
2738	the original approved operating budget, together with related
2739	changes, if any, must be transmitted by the state agency or by
2740	the judicial branch to the Executive Office of the Governor or
2741	the Chief Justice, the chair and vice chair of the Legislative
2742	Budget Commission, and the Office of Program Policy Analysis and
2743	Government Accountability, and the Auditor General. Such
2744	authorized revisions shall be consistent with the intent of the
2745	approved operating budget, shall be consistent with legislative
2746	policy and intent, and shall not conflict with specific spending
2747	policies specified in the General Appropriations Act. The
2748	Executive Office of the Governor shall forward a copy of the
2749	revisions within 7 working days to the Comptroller for entry in
2750	his or her records in the manner and format prescribed by the
2751	Executive Office of the Governor in consultation with the
2752	Comptroller. Such authorized revisions shall be consistent with
2753	the intent of the approved operating budget, shall be consistent
2754	with legislative policy and intent, and shall not conflict with
2755	specific spending policies specified in the General
2756	Appropriations Act.
2757	(3) The head of each department or the Chief Justice of
2758	the Supreme Court, whenever it is deemed necessary by reason of
2759	changed conditions, may transfer appropriations funded from
2760	identical funding sources, except appropriations for fixed
2761	capital outlay, and transfer the amounts included within the
2762	total original approved budget and releases as furnished
2763	pursuant to ss. 216.181 and 216.192, as follows:
2764	(a) Between categories of appropriations within a budget
2765	entity, if no category of appropriation is increased or
2766	decreased by more than 5 percent of the original approved budget
2767	or $150,000, whichever is greater, by all action taken under
2768	this subsection.
2769	(b) Additionally, between budget entities within identical
2770	categories of appropriations, if no category of appropriation is
2771	increased or decreased by more than 5 percent of the original
2772	approved budget or $150,000, whichever is greater, by all action
2773	taken under this subsection.
2774	(c) Such authorized revisions must be consistent with the
2775	intent of the approved operating budget, must be consistent with
2776	legislative policy and intent, and must not conflict with
2777	specific spending policies specified in the General
2778	Appropriations Act.
2779
2780	Such authorized revisions, together with related changes, if
2781	any, in the plan for release of appropriations, shall be
2782	transmitted by the state agency or by the judicial branch to the
2783	Comptroller for entry in the Comptroller's records in the manner
2784	and format prescribed by the Executive Office of the Governor in
2785	consultation with the Comptroller. A copy of such revision shall
2786	be furnished to the Executive Office of the Governor or the
2787	Chief Justice, the chair and vice chair of the Legislative
2788	Budget Commission, and the Auditor General, and the director of
2789	the Office of Program Policy Analysis and Government
2790	Accountability.
2791	Section 61. Paragraph (a) of subsection (1) and
2792	subsections (2) and (3) of section 216.301, Florida Statutes,
2793	are amended to read:
2794	216.301 Appropriations; undisbursed balances.--
2795	(1)(a) Any balance of any appropriation, except an
2796	appropriation for fixed capital outlay, which is not disbursed
2797	but which is expended or contracted to be expended shall, at the
2798	end of each fiscal year, be certified by the head of the
2799	affected state agency or the judicial or legislative branches,
2800	on or before August 1 of each year, to the Executive Office of
2801	the Governor, showing in detail the obligees to whom obligated
2802	and the amounts of such obligations. On or before September 1 of
2803	each year, the Executive Office of the Governor shall review and
2804	approve or disapprove, consistent with legislative policy and
2805	intent, any or all of the items and amounts certified by the
2806	head of the affected state agency and shall approve all items
2807	and amounts certified by the Chief Justice of the Supreme Court
2808	for the judicial branch and by the legislative branch and shall
2809	furnish the Comptroller, the legislative appropriations
2810	committees, and the Office of Government AccountabilityAuditor
2811	Generala detailed listing of the items and amounts approved as
2812	legal encumbrances against the undisbursed balance of such
2813	appropriation. The review shall assure that trust funds have
2814	been fully maximized. Any such encumbered balance remaining
2815	undisbursed on December 31 of the same calendar year in which
2816	such certification was made shall revert to the fund from which
2817	appropriated and shall be available for reappropriation by the
2818	Legislature. In the event such certification is not made and an
2819	obligation is proven to be legal, due, and unpaid, then the
2820	obligation shall be paid and charged to the appropriation for
2821	the current fiscal year of the state agency or the legislative
2822	or judicial branch affected.
2823	(2)(a) Any balance of any appropriation for fixed capital
2824	outlay not disbursed but expended or contracted or committed to
2825	be expended shall, at the end of each fiscal year, be certified
2826	by the head of the affected state agency or the legislative or
2827	judicial branch, on or before August 1 of each year, to the
2828	Executive Office of the Governor, showing in detail the
2829	commitment or to whom obligated and the amount of such
2830	commitment or obligation. On or before September 1 of each year,
2831	the Executive Office of the Governor shall review and approve or
2832	disapprove, consistent with legislative policy and intent, any
2833	or all of the items and amounts certified by the head of the
2834	affected state agency and shall approve all items and amounts
2835	certified by the Chief Justice of the Supreme Court and by the
2836	legislative branch and shall furnish the Comptroller, the
2837	legislative appropriations committees, and the Office of
2838	Government AccountabilityAuditor Generala detailed listing of
2839	the items and amounts approved as legal encumbrances against the
2840	undisbursed balances of such appropriations. In the event such
2841	certification is not made and the balance of the appropriation
2842	has reverted and the obligation is proven to be legal, due, and
2843	unpaid, then the same shall be presented to the Legislature for
2844	its consideration.
2845	(b) Such certification as herein required shall be in the
2846	form and on the date approved by the Executive Office of the
2847	Governor. Any balance not so certified shall revert to the fund
2848	from which appropriated and shall be available for
2849	reappropriation.
2850	(3) Notwithstanding the provisions of subsection (2), the
2851	unexpended balance of any appropriation for fixed capital outlay
2852	subject to but not under the terms of a binding contract or a
2853	general construction contract prior to February 1 of the second
2854	fiscal year, or the third fiscal year if it is for an
2855	educational facility as defined in chapter 1013 or a
2856	construction project of a state university, of the appropriation
2857	shall revert on February 1 of such year to the fund from which
2858	appropriated and shall be available for reappropriation. The
2859	Executive Office of the Governor shall, not later than February
2860	20 of each year, furnish the Comptroller, the legislative
2861	appropriations committees, and the Office of Government
2862	AccountabilityAuditor Generala report listing in detail the
2863	items and amounts reverting under the authority of this
2864	subsection, including the fund to which reverted and the agency
2865	affected.
2866	Section 62. Subsections (17) and (18) of section 218.31,
2867	Florida Statutes, are amended to read:
2868	218.31 Definitions.--As used in this part, except where
2869	the context clearly indicates a different meaning:
2870	(17) “Financial audit” means an examination of financial
2871	statements in order to express an opinion on the fairness with
2872	which they are presented in conformity with generally accepted
2873	accounting principles and an examination to determine whether
2874	operations are properly conducted in accordance with legal and
2875	regulatory requirements. Financial audits must be conducted in
2876	accordance with generally accepted auditing standards and
2877	government auditing standards as adopted by the Board of
2878	Accountancy and as prescribed by rules adoptedpromulgatedby
2879	the Office of Government AccountabilityAuditor General.
2880	(18) “Management letter” means a statement of the
2881	auditor's comments and recommendations as prescribed by rules
2882	adopted by the Office of Government AccountabilityAuditor
2883	General.
2884	Section 63. Paragraphs (e) and (f) of subsection (1) and
2885	subsection (2) of section 218.32, Florida Statutes, are amended
2886	to read:
2887	218.32 Annual financial reports; local governmental
2888	entities.--
2889	(1)(e) Each local governmental entity that is not required
2890	to provide for an audit report in accordance with s. 218.39 must
2891	submit the annual financial report to the department no later
2892	than April 30 of each year. The department shall consult with
2893	the Office of Government Accountability Auditor Generalin the
2894	development of the format of annual financial reports submitted
2895	pursuant to this paragraph. The format shall include balance
2896	sheet information to be utilized by the Office of Government
2897	AccountabilityAuditor General pursuant to s. 11.45(7)(f). The
2898	department must forward the financial information contained
2899	within these entities' annual financial reports to the Office of
2900	Government AccountabilityAuditor Generalin electronic form.
2901	This paragraph does not apply to housing authorities created
2902	under chapter 421.
2903	(f) If the department does not receive a completed annual
2904	financial report from a local governmental entity within the
2905	required period, it shall notify the Legislative Auditing
2906	Committee of the local governmental entity's failure to comply
2907	with the reporting requirements. The committee shall proceed in
2908	accordance with s. 11.40(5).
2909	(2) The department shall annually by December 1 file a
2910	verified report with the Governor, the Legislature, the Office
2911	of Government AccountabilityAuditor General, and the Special
2912	District Information Program of the Department of Community
2913	Affairs showing the revenues, both locally derived and derived
2914	from intergovernmental transfers, and the expenditures of each
2915	local governmental entity, regional planning council, local
2916	government finance commission, and municipal power corporation
2917	that is required to submit an annual financial report. The
2918	report must include, but is not limited to:
2919	(a) The total revenues and expenditures of each local
2920	governmental entity that is a component unit included in the
2921	annual financial report of the reporting entity.
2922	(b) The amount of outstanding long-term debt by each local
2923	governmental entity. For purposes of this paragraph, the term
2924	“long-term debt” means any agreement or series of agreements to
2925	pay money, which, at inception, contemplate terms of payment
2926	exceeding 1 year in duration.
2927	Section 64. Subsections (1), (2), (7), (8), and (9) of
2928	section 218.39, Florida Statutes, are amended to read:
2929	218.39 Annual financial audit reports.--
2930	(1) If, by the first day in any fiscal year, a local
2931	governmental entity, district school board, charter school, or
2932	charter technical career center has not been notified that a
2933	financial audit for that fiscal year will be performed by the
2934	Office of Government AccountabilityAuditor General, each of the
2935	following entities shall have an annual financial audit of its
2936	accounts and records completed within 12 months after the end of
2937	its fiscal year by an independent certified public accountant
2938	retained by it and paid from its public funds:
2939	(a) Each county.
2940	(b) Any municipality with revenues or the total of
2941	expenditures and expenses in excess of $250,000.
2942	(c) Any special district with revenues or the total of
2943	expenditures and expenses in excess of $100,000.
2944	(d) Each district school board.
2945	(e) Each charter school established under s. 1002.33.
2946	(f) Each charter technical center established under s.
2947	1002.34.
2948	(g) Each municipality with revenues or the total of
2949	expenditures and expenses between $100,000 and $250,000 that has
2950	not been subject to a financial audit pursuant to this
2951	subsection for the 2 preceding fiscal years.
2952	(h) Each special district with revenues or the total of
2953	expenditures and expenses between $50,000 and $100,000 that has
2954	not been subject to a financial audit pursuant to this
2955	subsection for the 2 preceding fiscal years.
2956	(2) The county audit report shall be a single document
2957	that includes a financial audit of the county as a whole and,
2958	for each county agency other than a board of county
2959	commissioners, an audit of its financial accounts and records,
2960	including reports on compliance and internal control, management
2961	letters, and financial statements as required by rules adopted
2962	by the Office of Government AccountabilityAuditor General. In
2963	addition to such requirements, if a board of county
2964	commissioners elects to have a separate audit of its financial
2965	accounts and records in the manner required by rules adopted by
2966	the Auditor General for other county agencies, such separate
2967	audit shall be included in the county audit report.
2968	(7) The predecessor auditor of a district school board
2969	shall provide the Office of Government AccountabilityAuditor
2970	Generalaccess to the prior year's working papers in accordance
2971	with the Statements on Auditing Standards, including
2972	documentation of planning, internal control, audit results, and
2973	other matters of continuing accounting and auditing
2974	significance, such as the working paper analysis of balance
2975	sheet accounts and those relating to contingencies.
2976	(8) All audits conducted in accordance with this section
2977	must be conducted in accordance with the rules of the Office of
2978	Government AccountabilityAuditor Generalpromulgated pursuant
2979	to s. 11.45. All audit reports and the officer's written
2980	statement of explanation or rebuttal must be submitted to the
2981	Office of Government AccountabilityAuditor Generalwithin 45
2982	days after delivery of the audit report to the entity's
2983	governing body, but no later than 12 months after the end of the
2984	fiscal year.
2985	(9) Each charter school and charter technical career
2986	center must file a copy of its audit report with the sponsoring
2987	entity; the local district school board, if not the sponsoring
2988	entity; the Office of Government AccountabilityAuditor General;
2989	and with the Department of Education.
2990	Section 65. Paragraph (f) of subsection (4) of section
2991	220.187, Florida Statutes, is amended to read:
2992	220.187 Credits for contributions to nonprofit
2993	scholarship-funding organizations.--
2994	(4) OBLIGATIONS OF ELIGIBLE NONPROFIT SCHOLARSHIP-FUNDING
2995	ORGANIZATIONS.--
2996	(f) An eligible nonprofit scholarship-funding organization
2997	that receives eligible contributions must provide to the Office
2998	of Government AccountabilityAuditor Generalan annual financial
2999	and compliance audit of its accounts and records conducted by an
3000	independent certified public accountant and in accordance with
3001	rules adopted by the Office of Government AccountabilityAuditor
3002	General.
3003	Section 66. Subsection (3) of section 243.73, Florida
3004	Statutes, is amended to read:
3005	243.73 Reports; audits.--
3006	(3) The Office of Government AccountabilityAuditor
3007	General may, pursuant to direction by the Auditor Generalhis or
3008	her own authorityor at the direction of the Legislative
3009	Auditing Committee, conduct an audit of the authority or any
3010	programs or entities created by the authority.
3011	Section 67. Subsection (11) of section 253.025, Florida
3012	Statutes, is amended to read:
3013	253.025 Acquisition of state lands for purposes other than
3014	preservation, conservation, and recreation.--
3015	(11) The Office of Government AccountabilityAuditor
3016	Generalshall conduct audits of acquisitions and divestitures
3017	which, according to itshis or her preliminary assessments of
3018	board-approved acquisitions and divestitures, ithe or shedeems
3019	necessary. These preliminary assessments shall be initiated not
3020	later than 60 days following the final approval by the board of
3021	land acquisitions under this section. If an audit is conducted,
3022	the Office of Government AccountabilityAuditor Generalshall
3023	submit an audit report to the board of trustees, the President
3024	of the Senate, the Speaker of the House of Representatives, and
3025	their designees.
3026	Section 68. Subsection (2) of section 259.037, Florida
3027	Statutes, is amended to read:
3028	259.037 Land Management Uniform Accounting Council.--
3029	(2) The Auditor Generaland the director of the Office of
3030	Program Policy Analysis and Government Accountability, or their
3031	designees, shall advise the council to ensure that appropriate
3032	accounting procedures are utilized and that a uniform method of
3033	collecting and reporting accurate costs of land management
3034	activities are created and can be used by all agencies.
3035	Section 69. Subsection (16) of section 259.041, Florida
3036	Statutes, is amended to read:
3037	259.041 Acquisition of state-owned lands for preservation,
3038	conservation, and recreation purposes.--
3039	(16) The Office of Government AccountabilityAuditor
3040	Generalshall conduct audits of acquisitions and divestitures
3041	which ithe or she deems necessary, according to itshis or her
3042	preliminary assessments of board-approved acquisitions and
3043	divestitures. These preliminary assessments shall be initiated
3044	not later than 60 days following the final approval by the board
3045	of land acquisitions under this section. If an audit is
3046	conducted, the Office of Government AccountabilityAuditor
3047	Generalshall submit an audit report to the board of trustees,
3048	the President of the Senate, the Speaker of the House of
3049	Representatives, and their designees.
3050	Section 70. Subsection (8) of section 267.1732, Florida
3051	Statutes, is amended to read:
3052	267.1732 Direct-support organization.--
3053	(8) The identity of a donor or prospective donor of
3054	property to a direct-support organization who desires to remain
3055	anonymous, and all information identifying such donor or
3056	prospective donor, is confidential and exempt from the
3057	provisions of s. 119.07(1) and s. 24(a), Art. I of the State
3058	Constitution; and that anonymity must be maintained in the
3059	auditor's report. The university and the Office of Government
3060	AccountabilityAuditor Generalshall have access to all records
3061	of the direct-support organization at any time it is requested.
3062	Section 71. Section 273.02, Florida Statutes, is amended
3063	to read:
3064	273.02 Record and inventory of certain property.--The word
3065	“property” as used in this section means equipment, fixtures,
3066	and other tangible personal property of a nonconsumable and
3067	nonexpendable nature, the value or cost of which is $1,000 or
3068	more and the normal expected life of which is 1 year or more,
3069	and hardback-covered bound books that are circulated to students
3070	or the general public, the value or cost of which is $25 or
3071	more, and hardback-covered bound books, the value or cost of
3072	which is $250 or more. Each item of property which it is
3073	practicable to identify by marking shall be marked in the manner
3074	required by the Office of Government AccountabilityAuditor
3075	General. Each custodian shall maintain an adequate record of
3076	property in his or her custody, which record shall contain such
3077	information as shall be required by the Office of Government
3078	AccountabilityAuditor General. Once each year, on July 1 or as
3079	soon thereafter as is practicable, and whenever there is a
3080	change of custodian, each custodian shall take an inventory of
3081	property in his or her custody. The inventory shall be compared
3082	with the property record, and all discrepancies shall be traced
3083	and reconciled. All publicly supported libraries shall be exempt
3084	from marking hardback-covered bound books, as required by this
3085	section. The catalog and inventory control records maintained by
3086	each publicly supported library shall constitute the property
3087	record of hardback-covered bound books with a value or cost of
3088	$25 or more included in each publicly supported library
3089	collection and shall serve as a perpetual inventory in lieu of
3090	an annual physical inventory. All books identified by these
3091	records as missing shall be traced and reconciled, and the
3092	library inventory shall be adjusted accordingly.
3093	Section 72. Subsection (5) of section 273.05, Florida
3094	Statutes, is amended to read:
3095	273.05 Surplus property.--
3096	(5) The custodian shall maintain records of property that
3097	is certified as surplus with information indicating the value
3098	and condition of the property. Agency records for property
3099	certified as surplus shall comply with rules adoptedissuedby
3100	the Office of Government AccountabilityAuditor General.
3101	Section 73. Subsection (2) of section 273.055, Florida
3102	Statutes, is amended to read:
3103	273.055 Disposition of state-owned tangible personal
3104	property.--
3105	(2) Custodians shall maintain records to identify each
3106	property item as to disposition. Such records shall comply with
3107	rules adoptedissued by the Office of Government Accountability
3108	Auditor General.
3109	Section 74. Subsection (2) of section 274.02, Florida
3110	Statutes, is amended to read:
3111	274.02 Record and inventory of certain property.--
3112	(2) Each item of property which it is practicable to
3113	identify by marking shall be marked in the manner required by
3114	the Office of Government AccountabilityAuditor General. Each
3115	governmental unit shall maintain an adequate record of its
3116	property, which record shall contain such information as shall
3117	be required by the Office of Government AccountabilityAuditor
3118	General. Each governmental unit shall take an inventory of its
3119	property in the custody of a custodian whenever there is a
3120	change in such custodian. A complete physical inventory of all
3121	property shall be taken annually, and the date inventoried shall
3122	be entered on the property record. The inventory shall be
3123	compared with the property record, and all discrepancies shall
3124	be traced and reconciled.
3125	Section 75. Paragraph (a) of subsection (2) of section
3126	282.318, Florida Statutes, is amended to read:
3127	282.318 Security of data and information technology
3128	resources.--
3129	(2)(a) The State Technology Office, in consultation with
3130	each agency head, is responsible and accountable for assuring an
3131	adequate level of security for all data and information
3132	technology resources of each agency and, to carry out this
3133	responsibility, shall, at a minimum:
3134	1. Designate an information security manager who shall
3135	administer the security program of each agency for its data and
3136	information technology resources.
3137	2. Conduct, and periodically update, a comprehensive risk
3138	analysis to determine the security threats to the data and
3139	information technology resources of each agency. The risk
3140	analysis information is confidential and exempt from the
3141	provisions of s. 119.07(1), except that such information shall
3142	be available to the Office of Government AccountabilityAuditor
3143	General in performing itshis or herpostauditing duties.
3144	3. Develop, and periodically update, written internal
3145	policies and procedures to assure the security of the data and
3146	information technology resources of each agency. The internal
3147	policies and procedures which, if disclosed, could facilitate
3148	the unauthorized modification, disclosure, or destruction of
3149	data or information technology resources are confidential
3150	information and exempt from the provisions of s. 119.07(1),
3151	except that such information shall be available to the Office of
3152	Government AccountabilityAuditor General in performing itshis
3153	or herpostauditing duties.
3154	4. Implement appropriate cost-effective safeguards to
3155	reduce, eliminate, or recover from the identified risks to the
3156	data and information technology resources of each agency.
3157	5. Ensure that periodic internal audits and evaluations of
3158	each security program for the data and information technology
3159	resources of the agency are conducted. The results of such
3160	internal audits and evaluations are confidential information and
3161	exempt from the provisions of s. 119.07(1), except that such
3162	information shall be available to the Office of Government
3163	AccountabilityAuditor General in performing itshis or her
3164	postauditing duties.
3165	6. Include appropriate security requirements, as
3166	determined by the State Technology Office, in consultation with
3167	each agency head, in the written specifications for the
3168	solicitation of information technology resources.
3169	Section 76. Subsection (1) of section 282.322, Florida
3170	Statutes, is amended to read:
3171	282.322 Special monitoring process for designated
3172	information resources management projects.--
3173	(1) For each information resources management project
3174	which is designated for special monitoring in the General
3175	Appropriations Act, with a proviso requiring a contract with a
3176	project monitor, the Technology Review Workgroup established
3177	pursuant to s. 216.0446, in consultation with each affected
3178	agency, shall be responsible for contracting with the project
3179	monitor. Upon contract award, funds equal to the contract amount
3180	shall be transferred to the Technology Review Workgroup upon
3181	request and subsequent approval of a budget amendment pursuant
3182	to s. 216.292. With the concurrence of the Legislative Auditing
3183	Committee, the Office of Government Accountabilityoffice of the
3184	Auditor Generalshall be the project monitor for other projects
3185	designated for special monitoring. However, nothing in this
3186	section precludes the Office of Government Accountability
3187	Auditor Generalfrom conducting such monitoring on any project
3188	designated for special monitoring. In addition to monitoring and
3189	reporting on significant communications between a contracting
3190	agency and the appropriate federal authorities, the project
3191	monitoring process shall consist of evaluating each major stage
3192	of the designated project to determine whether the deliverables
3193	have been satisfied and to assess the level of risks associated
3194	with proceeding to the next stage of the project. The major
3195	stages of each designated project shall be determined based on
3196	the agency's information systems development methodology. Within
3197	20 days after an agency has completed a major stage of its
3198	designated project or at least 90 days, the project monitor
3199	shall issue a written report, including the findings and
3200	recommendations for correcting deficiencies, to the agency head,
3201	for review and comment. Within 20 days after receipt of the
3202	project monitor's report, the agency head shall submit a written
3203	statement of explanation or rebuttal concerning the findings and
3204	recommendations of the project monitor, including any corrective
3205	action to be taken by the agency. The project monitor shall
3206	include the agency's statement in its final report, which shall
3207	be forwarded, within 7 days after receipt of the agency's
3208	statement, to the agency head, the inspector general's office of
3209	the agency, the Executive Office of the Governor, the
3210	appropriations committees of the Legislature, the Joint
3211	Legislative Auditing Committee, the Technology Review Workgroup,
3212	the President of the Senate, andthe Speaker of the House of
3213	Representatives, and the Office of Program Policy Analysis and
3214	Government Accountability. The Office of Government
3215	AccountabilityAuditor Generalshall also receive a copy of the
3216	project monitor's report for those projects in which the Office
3217	of Government AccountabilityAuditor Generalis not the project
3218	monitor.
3219	Section 77. Paragraph (b) of subsection (2) of section
3220	287.045, Florida Statutes, is amended to read:
3221	287.045 Procurement of products and materials with
3222	recycled content.--
3223	(2)(b) The Office of Government AccountabilityAuditor
3224	Generalshall assist in monitoring the product procurement
3225	requirements.
3226	Section 78. Subsection (2) of section 287.058, Florida
3227	Statutes, is amended to read:
3228	287.058 Contract document.--
3229	(2) The written agreement shall be signed by the agency
3230	head and the contractor prior to the rendering of any
3231	contractual service the value of which is in excess of the
3232	threshold amount provided in s. 287.017 for CATEGORY TWO, except
3233	in the case of a valid emergency as certified by the agency
3234	head. The certification of an emergency shall be prepared within
3235	30 days after the contractor begins rendering the service and
3236	shall state the particular facts and circumstances which
3237	precluded the execution of the written agreement prior to the
3238	rendering of the service. If the agency fails to have the
3239	contract signed by the agency head and the contractor prior to
3240	rendering the contractual service, and if an emergency does not
3241	exist, the agency head shall, no later than 30 days after the
3242	contractor begins rendering the service, certify the specific
3243	conditions and circumstances to the department as well as
3244	describe actions taken to prevent recurrence of such
3245	noncompliance. The agency head may delegate the certification
3246	only to other senior management agency personnel. A copy of the
3247	certification shall be furnished to the Comptroller with the
3248	voucher authorizing payment. The department shall report
3249	repeated instances of noncompliance by an agency to the Office
3250	of Government AccountabilityAuditor General. Nothing in this
3251	subsection shall be deemed to authorize additional compensation
3252	prohibited by s. 215.425. The procurement of contractual
3253	services shall not be divided so as to avoid the provisions of
3254	this section.
3255	Section 79. Subsection (11) of section 287.0943, Florida
3256	Statutes, is amended to read:
3257	287.0943 Certification of minority business enterprises.--
3258	(11) To deter fraud in the program, the Office of
3259	Government AccountabilityAuditor Generalmay review the
3260	criteria by which a business became certified as a certified
3261	minority business enterprise.
3262	Section 80. Section 287.115, Florida Statutes, is amended
3263	to read:
3264	287.115 Comptroller; annual report.--The Comptroller shall
3265	submit to the Office of Government Accountabilityoffice of the
3266	Auditor Generalan annual report on those contractual service
3267	contracts disallowed by the Comptroller, which report shall
3268	include, but is not limited to, the name of the user agency, the
3269	name of the firm or individual from which the contractual
3270	service was to be acquired, a description of the contractual
3271	service, the financial terms of the contract, and the reason for
3272	rejection.
3273	Section 81. Subsection (5) of section 287.17, Florida
3274	Statutes, is amended to read:
3275	287.17 Limitation on use of motor vehicles and aircraft.--
3276	(5) Each state agency's head shall, by December 31, 2000,
3277	conduct a review of motor vehicle utilization with oversight
3278	from the agency's inspector general. This review shall consist
3279	of two parts. The first part of the review shall determine the
3280	number of miles that each assigned motor vehicle has been driven
3281	on official state business in the past fiscal year. Commuting
3282	mileage shall be excluded from calculating vehicle use. The
3283	purpose of this review is to determine whether employees with
3284	assigned motor vehicles are driving the vehicles a sufficient
3285	number of miles to warrant continued vehicle assignment. The
3286	second part of the review shall identify employees who have
3287	driven personal vehicles extensively on state business in the
3288	past fiscal year. The purpose of this review is to determine
3289	whether it would be cost-effective to provide state motor
3290	vehicles to such employees. In making this determination, the
3291	inspector general shall use the break-even mileage criteria
3292	developed by the Department of Management Services. A copy of
3293	the review shall be presented to the Office of Program Policy
3294	Analysis andGovernment Accountability.
3295	Section 82. Paragraphs (d) and (e) of subsection (4) of
3296	section 288.1224, Florida Statutes, are amended to read:
3297	288.1224 Powers and duties.--The commission:
3298	(4)
3299	(d) The plan shall include recommendations regarding
3300	specific performance standards and measurable outcomes for the
3301	commission and its direct-support organization. The commission,
3302	in consultation with the Office of Program Policy Analysis and
3303	Government Accountability, shall develop a plan for monitoring
3304	its operations to ensure that performance data are maintained
3305	and supported by records of the organization.
3306	(e) Prior to the 2003 Regular Session of the Legislature,
3307	the Office of Program Policy Analysis and Government
3308	Accountability shall conduct a review of, and prepare a report
3309	on, the Florida Commission on Tourism and its direct-support
3310	organization. The review shall be comprehensive in its scope,
3311	but, at a minimum, must be conducted in such a manner as to
3312	specifically determine:
3313	1. The progress toward achieving the established outcomes.
3314	2. The circumstances contributing to the organization's
3315	ability to achieve, not achieve, or exceed its established
3316	outcomes.
3317	3. Whether it would be sound public policy to continue or
3318	discontinue funding the organization, and the consequences of
3319	discontinuing the organization.
3320
3321	The report shall be submitted by January 1, 2003, to the
3322	President of the Senate, the Speaker of the House of
3323	Representatives, the Senate Minority Leader, and the House
3324	Minority Leader.
3325	Section 83. Subsection (6) of section 288.1226, Florida
3326	Statutes, is amended to read:
3327	288.1226 Florida Tourism Industry Marketing Corporation;
3328	use of property; board of directors; duties; audit.--
3329	(6) ANNUAL AUDIT.--The corporation shall provide for an
3330	annual financial audit in accordance with s. 215.981. The annual
3331	audit report shall be submitted to the Auditor General; the
3332	Office of Policy Analysis and Government Accountability;and the
3333	Office of Tourism, Trade, and Economic Development for review.
3334	The Office of Program Policy Analysis andGovernment
3335	Accountability and;the Office of Tourism, Trade, and Economic
3336	Development; and the Auditor Generalhave the authority to
3337	require and receive from the corporation or from its independent
3338	auditor any detail or supplemental data relative to the
3339	operation of the corporation. The Office of Tourism, Trade, and
3340	Economic Development shall annually certify whether the
3341	corporation is operating in a manner and achieving the
3342	objectives that are consistent with the policies and goals of
3343	the commission and its long-range marketing plan. The identity
3344	of a donor or prospective donor to the corporation who desires
3345	to remain anonymous and all information identifying such donor
3346	or prospective donor are confidential and exempt from the
3347	provisions of s. 119.07(1) and s. 24(a), Art. I of the State
3348	Constitution. Such anonymity shall be maintained in the
3349	auditor's report.
3350	Section 84. Subsection (2) of section 288.1227, Florida
3351	Statutes, is amended to read:
3352	288.1227 Annual report of the Florida Commission on
3353	Tourism; audits.--
3354	(2) The Office of Government AccountabilityAuditor
3355	General may, pursuant to the direction of the Auditor General
3356	his or her own authorityor at the direction of the Legislative
3357	Auditing Committee, conduct an audit of the commission or its
3358	direct-support organization.
3359	Section 85. Section 288.7011, Florida Statutes, is amended
3360	to read:
3361	288.7011 Assistance to certified development
3362	corporation.--The Office of Tourism, Trade, and Economic
3363	Development is authorized to enter into contracts with a
3364	nonprofit, statewide development corporation certified pursuant
3365	to s. 503 of the Small Business Investment Act of 1958, as
3366	amended, to permit such corporation to locate and contract for
3367	administrative and technical staff assistance and support,
3368	including, without limitation, assistance to the development
3369	corporation in the packaging and servicing of loans for the
3370	purpose of stimulating and expanding the availability of private
3371	equity capital and long-term loans to small businesses. Such
3372	assistance and support will cease when the corporation has
3373	received state support in an amount the equivalent of $250,000
3374	per year over a 5-year period beginning July 1, 1997. Any
3375	contract between the office and such corporation shall specify
3376	that the records of the corporation must be available for audit
3377	by the office and by the Office of Government Accountability
3378	Auditor General.
3379	Section 86. Subsection (10) of section 288.7091, Florida
3380	Statutes, is amended to read:
3381	288.7091 Duties of the Florida Black Business Investment
3382	Board, Inc.--The Florida Black Business Investment Board, Inc.,
3383	shall:
3384	(10) Annually, provide for a financial audit as defined in
3385	s. 11.45 of its accounts and records by an independent certified
3386	public accountant. The audit report shall be filed within 12
3387	months after the end of the fiscal year to the Governor, the
3388	President of the Senate, the Speaker of the House of
3389	Representatives, and the Office of Government Accountability
3390	Auditor General.
3391	Section 87. Subsection (8) of section 288.7092, Florida
3392	Statutes, is amended to read:
3393	288.7092 Return on investment from activities of the
3394	corporation.--
3395	(8) The corporation, in consultation with the Office of
3396	Program Policy Analysis andGovernment Accountability, shall
3397	hire a private accounting firm or economic analysis firm to
3398	develop the methodology for establishing and reporting return on
3399	investment and in-kind contributions as described in this
3400	section. The Office of Program Policy Analysis andGovernment
3401	Accountability shall review and offer feedback on the
3402	methodology before it is implemented. The private accounting
3403	firm or economic analysis firm shall certify whether the
3404	applicable statements in the annual report comply with this
3405	section.
3406	Section 88. Subsection (8) of section 288.90151, Florida
3407	Statutes, is amended to read:
3408	288.90151 Return on investment from activities of
3409	Enterprise Florida, Inc.--
3410	(8) Enterprise Florida, Inc., in consultation with the
3411	Office of Program Policy Analysis andGovernment Accountability,
3412	shall hire a private accounting firm to develop the methodology
3413	for establishing and reporting return-on-investment and in-kind
3414	contributions as described in this section and to develop,
3415	analyze, and report on the results of the customer-satisfaction
3416	survey. The Office of Program Policy Analysis andGovernment
3417	Accountability shall review and offer feedback on the
3418	methodology before it is implemented. The private accounting
3419	firm shall certify whether the applicable statements in the
3420	annual report comply with this subsection.
3421	Section 89. Paragraphs (a) and (c) of subsection (4) of
3422	section 288.905, Florida Statutes, are amended to read:
3423	288.905 Duties of the board of directors of Enterprise
3424	Florida, Inc.--
3425	(4)(a) The strategic plan shall also include
3426	recommendations regarding specific performance standards and
3427	measurable outcomes. Enterprise Florida, Inc., in consultation
3428	with the Office of Tourism, Trade, and Economic Development and
3429	the Office of Program Policy Analysis andGovernment
3430	Accountability, shall establish performance-measure outcomes for
3431	Enterprise Florida, Inc., and its boards and advisory
3432	committees. Enterprise Florida, Inc., in consultation with the
3433	Office of Tourism, Trade, and Economic Development and the
3434	Office of Program Policy Analysis andGovernment Accountability,
3435	shall develop a plan for monitoring its operations to ensure
3436	that performance data are maintained and supported by records of
3437	the organization. On a biennial basis, Enterprise Florida, Inc.,
3438	in consultation with the Office of Tourism, Trade, and Economic
3439	Development and the Office of Program Policy Analysis and
3440	Government Accountability, shall review the performance-measure
3441	outcomes for Enterprise Florida, Inc., and its boards, and make
3442	any appropriate modifications to them. In developing measurable
3443	objectives and performance outcomes, Enterprise Florida, Inc.,
3444	shall consider the effect of its programs, activities, and
3445	services on its client population. Enterprise Florida, Inc.,
3446	shall establish standards such as job growth among client firms,
3447	growth in the number and strength of businesses within targeted
3448	sectors, client satisfaction, including the satisfaction of its
3449	local and regional economic development partners, businesses
3450	retained and recruited statewide and within rural and urban core
3451	communities, employer wage growth, and increased export sales
3452	among client companies to use in evaluating performance toward
3453	accomplishing the mission of Enterprise Florida, Inc.
3454	(c) Prior to the 2002 Regular Session of the Legislature,
3455	the Office of Program Policy Analysis and Government
3456	Accountability shall conduct a review of Enterprise Florida,
3457	Inc., and its boards and shall submit a report by January 1,
3458	2002, to the President of the Senate, the Speaker of the House
3459	of Representatives, the Senate Minority Leader, and the House
3460	Minority Leader. The review shall be comprehensive in its scope,
3461	but, at a minimum, must be conducted in such a manner as to
3462	specifically determine:
3463	1. The progress towards achieving the established
3464	outcomes.
3465	2. The circumstances contributing to the organization's
3466	ability to achieve, not achieve, or exceed its established
3467	outcomes.
3468	3. Whether it would be sound public policy to continue or
3469	discontinue funding the organization, and the consequences of
3470	discontinuing the organization.
3471	Section 90. Subsection (7) of section 288.906, Florida
3472	Statutes, is amended to read:
3473	288.906 Annual report of Enterprise Florida, Inc.; audits;
3474	confidentiality.--Prior to December 1 of each year, Enterprise
3475	Florida, Inc., shall submit to the Governor, the President of
3476	the Senate, the Speaker of the House of Representatives, the
3477	Senate Minority Leader, and the House Minority Leader a complete
3478	and detailed report including, but not limited to:
3479	(7) An annual compliance and financial audit of accounts
3480	and records by an independent certified public accountant at the
3481	end of its most recent fiscal year performed in accordance with
3482	rules adopted by the Office of Government AccountabilityAuditor
3483	General.
3484	Section 91. Subsection (1) of section 288.9517, Florida
3485	Statutes, is amended to read:
3486	288.9517 Audits; confidentiality.--
3487	(1) The Auditor General and the director of the Office of
3488	Program Policy Analysis andGovernment Accountability may,
3489	pursuant to the direction of the Auditor Generaltheir own
3490	authorityor at the direction of the Legislative Auditing
3491	Committee, conduct an audit or examination of the technology
3492	development board or the programs or entities created by the
3493	board. The audit, examination, or report may not reveal the
3494	identity of any person who has anonymously made a donation to
3495	the board pursuant to subsection (2).
3496	Section 92. Paragraph (c) of subsection (4) of section
3497	288.9604, Florida Statutes, is amended to read:
3498	288.9604 Creation of the authority.--
3499	(4)
3500	(c) The directors of the corporation shall annually elect
3501	one of their members as chair and one as vice chair. The
3502	corporation may employ a president, technical experts, and such
3503	other agents and employees, permanent and temporary, as it
3504	requires and determine their qualifications, duties, and
3505	compensation. For such legal services as it requires, the
3506	corporation may employ or retain its own counsel and legal
3507	staff. The corporation shall file with the governing body of
3508	each public agency with which it has entered into an interlocal
3509	agreement and with the Governor, the Speaker of the House of
3510	Representatives, the President of the Senate, the Minority
3511	Leaders of the Senate and House of Representatives, and the
3512	Office of Government AccountabilityAuditor General, on or
3513	before 90 days after the close of the fiscal year of the
3514	corporation, a report of its activities for the preceding fiscal
3515	year, which report shall include a complete financial statement
3516	setting forth its assets, liabilities, income, and operating
3517	expenses as of the end of such fiscal year.
3518	Section 93. Subsection (6) of section 290.00689, Florida
3519	Statutes, is amended to read:
3520	290.00689 Designation of enterprise zone pilot project
3521	area.--
3522	(6) Prior to the 2004 Regular Session of the Legislature,
3523	the Office of Program Policy Analysis andGovernment
3524	Accountability shall review and evaluate the effectiveness and
3525	viability of the pilot project area created under this section,
3526	using the research design prescribed pursuant to s. 290.015. The
3527	office shall specifically evaluate whether relief from certain
3528	taxes induced new investment and development in the area;
3529	increased the number of jobs created or retained in the area;
3530	induced the renovation, rehabilitation, restoration,
3531	improvement, or new construction of businesses or housing within
3532	the area; and contributed to the economic viability and
3533	profitability of business and commerce located within the area.
3534	The office shall submit a report of its findings and
3535	recommendations to the Speaker of the House of Representatives
3536	and the President of the Senate no later than January 15, 2004.
3537	Section 94. Section 296.17, Florida Statutes, is amended
3538	to read:
3539	296.17 Audit; inspection; and standards for the home.--The
3540	home shall be open at any time to audit and inspection by the
3541	Auditor General and the Office of Program Policy Analysis and
3542	Government Accountability, as provided by law, the Department of
3543	Veterans' Affairs, the United States Department of Veterans
3544	Affairs, and to any other audits or inspections as required by
3545	law to maintain appropriate standards in the home. The standards
3546	that the department shall use to regulate the operation of the
3547	home shall be those prescribed by the United States Department
3548	of Veterans Affairs, provided that where the state's standards
3549	are more restrictive, the standards of the state shall apply.
3550	Section 95. Section 296.41, Florida Statutes, is amended
3551	to read:
3552	296.41 Audit; inspection; standards for the home.--The
3553	home shall be open at any time to audit and inspection by the
3554	Auditor General and the Office of Program Policy Analysis and
3555	Government Accountability, as provided by law, the department,
3556	and the United States Department of Veterans Affairs, and to any
3557	other audits or inspections as required by law to maintain
3558	appropriate standards in the home. The standards that the
3559	department shall use to regulate the operation of the home shall
3560	be those prescribed by the United States Department of Veterans
3561	Affairs, provided that where the state's standards are more
3562	restrictive, the standards of the state shall apply.
3563	Section 96. Section 298.17, Florida Statutes, is amended
3564	to read:
3565	298.17 Appointment and duties of treasurer of district;
3566	appointment of deputies; bond of treasurer; audit of books;
3567	disbursements by warrant; form of warrant.--The board of
3568	supervisors in any district shall select and appoint some
3569	competent person, bank or trust company, organized under the
3570	laws of the state, as treasurer of such district, who shall
3571	receive and receipt for all the drainage taxes collected by the
3572	county collector or collectors, and the treasurer shall also
3573	receive and receipt for the proceeds of all tax sales made under
3574	the provisions of this chapter. Said treasurer shall receive
3575	such compensation as may be fixed by the board of supervisors.
3576	Said board of supervisors shall also have the authority to
3577	employ a fiscal agent, who shall be either a resident of the
3578	state or some corporation organized under the laws of Florida
3579	and authorized by such laws to act as such fiscal agent for
3580	municipal corporations, who shall assist in the keeping of the
3581	tax books, collections of taxes, the remitting of funds to pay
3582	maturing bonds and coupons, and perform such other service in
3583	the general management of the fiscal and clerical affairs of the
3584	district as may be determined by such board; and said board
3585	shall have the right to define the duties of such fiscal agent
3586	and fix its compensation. Said board of supervisors shall
3587	furnish the secretary and the treasurer with necessary office
3588	room, furniture, stationery, maps, plats, typewriter, and
3589	postage. The secretary and the treasurer, or either of them, may
3590	appoint, by and with the advice and consent of the board of
3591	supervisors, one or more deputies as may be necessary. Said
3592	treasurer shall give bond in such amount as shall be fixed by
3593	the board of supervisors, conditioned that the treasurer will
3594	well and truly account for and pay out, as provided by law, all
3595	moneys received by him or her as taxes from the county
3596	collector, and the proceeds from tax sales for delinquent taxes,
3597	and from any other source whatever on account or claim of said
3598	district, which bond shall be signed by at least two sureties,
3599	or by some surety or bonding company, approved and accepted by
3600	said board of supervisors, and said bond shall be in addition to
3601	the bond for proceeds of sales of bonds, which is required by s.
3602	298.47. Said bond shall be placed and remain in the custody of
3603	the president of the board of supervisors, and shall be kept
3604	separate from all papers in the custody of the secretary or
3605	treasurer. Said treasurer shall keep all funds received by him
3606	or her from any source whatever deposited at all times in some
3607	bank, banks, or trust company to be designated by the board of
3608	supervisors. All interest accruing on such funds shall, when
3609	paid, be credited to the district. The board of supervisors
3610	shall audit or have audited the books of the said treasurer of
3611	said district at least once each year and make a report thereof
3612	to the landowners at the annual meeting and publish a statement
3613	within 30 days thereafter, showing the amount of money received,
3614	the amount paid out during such year, and the amount in the
3615	treasury at the beginning and end of the year. A certified copy
3616	of said annual audit shall be filed with the Office of
3617	Government Accountabilitystate auditor. The treasurer of the
3618	district shall pay out funds of the district only on warrants
3619	issued by the district, said warrants to be signed by the
3620	president of the board of supervisors and attested by the
3621	signature of the secretary. All warrants shall be in the
3622	following form:
3623
3624	$_____ Fund _____ No. of Warrant _____
3625
3626	Treasurer of _____ Water Control District, State of
3627	Florida. Pay to _____ _____ Dollars out of the money in _____
3628	fund of _____ Water Control District. For _____
3629	By order of board of supervisors of _____ Water Control
3630	District, Florida.
3631	(President of District.)
3632
3633	Attest: (Secretary of District.)
3634	Section 97. Section 310.131, Florida Statutes, is amended
3635	to read:
3636	310.131 Assessment of percentage of gross pilotage.--The
3637	department shall assess the licensed state pilots in the
3638	respective ports of the state a percentage of the gross amount
3639	of pilotage earned by such pilots during each year, which
3640	percentage will be established by the board not to exceed 2
3641	percent, to be paid into the Professional Regulation Trust Fund
3642	by such pilots at such time and in such manner as the board
3643	prescribes or as is set forth in the General Appropriations Act.
3644	The financial records of all pilots and deputy pilots relating
3645	to pilotage are subject to audit by the department and the
3646	Office of Government AccountabilityAuditor General. The
3647	department shall by rule set a procedure for verifying the
3648	amount of pilotage at each port and may charge costs to the
3649	appropriate port if the port does not comply with such
3650	procedure.
3651	Section 98. Paragraph (d) of subsection (5) of section
3652	320.023, Florida Statutes, is amended to read:
3653	320.023 Requests to establish voluntary checkoff on motor
3654	vehicle registration application.--
3655	(5) A voluntary contribution collected and distributed
3656	under this chapter, or any interest earned from those
3657	contributions, may not be used for commercial or for-profit
3658	activities nor for general or administrative expenses, except as
3659	authorized by law.
3660	(d) Any organization subject to audit pursuant to s.
3661	215.97 shall submit an audit report in accordance with rules
3662	promulgated by the Office of Government AccountabilityAuditor
3663	General. The annual attestation shall be submitted to the
3664	department for review within 9 months after the end of the
3665	organization's fiscal year.
3666	Section 99. Paragraph (e) of subsection (2), paragraph (b)
3667	of subsection (9), and paragraph (c) of subsection (20) of
3668	section 320.08058, Florida Statutes, are amended to read:
3669	320.08058 Specialty license plates.--
3670	(2) CHALLENGER LICENSE PLATES.--
3671	(e) The Office of Government AccountabilityAuditor
3672	Generalhas the authority to examine any and all records
3673	pertaining to the Astronauts Memorial Foundation, Inc., and the
3674	Technological Research and Development Authority to determine
3675	compliance with the law.
3676	(9) FLORIDA PROFESSIONAL SPORTS TEAM LICENSE PLATES.--
3677	(b) The license plate annual use fees are to be annually
3678	distributed as follows:
3679	1. Fifty-five percent of the proceeds from the Florida
3680	Professional Sports Team plate must be deposited into the
3681	Professional Sports Development Trust Fund within the Office of
3682	Tourism, Trade, and Economic Development. These funds must be
3683	used solely to attract and support major sports events in this
3684	state. As used in this subparagraph, the term “major sports
3685	events” means, but is not limited to, championship or all-star
3686	contests of Major League Baseball, the National Basketball
3687	Association, the National Football League, the National Hockey
3688	League, the men's and women's National Collegiate Athletic
3689	Association Final Four basketball championship, or a horseracing
3690	or dogracing Breeders' Cup. All funds must be used to support
3691	and promote major sporting events, and the uses must be approved
3692	by the Florida Sports Foundation.
3693	2. The remaining proceeds of the Florida Professional
3694	Sports Team license plate must be allocated to the Florida
3695	Sports Foundation, a direct-support organization of the Office
3696	of Tourism, Trade, and Economic Development. These funds must be
3697	deposited into the Professional Sports Development Trust Fund
3698	within the Office of Tourism, Trade, and Economic Development.
3699	These funds must be used by the Florida Sports Foundation to
3700	promote the economic development of the sports industry; to
3701	distribute licensing and royalty fees to participating
3702	professional sports teams; to institute a grant program for
3703	communities bidding on minor sporting events that create an
3704	economic impact for the state; to distribute funds to Florida-
3705	based charities designated by the Florida Sports Foundation and
3706	the participating professional sports teams; and to fulfill the
3707	sports promotion responsibilities of the Office of Tourism,
3708	Trade, and Economic Development.
3709	3. The Florida Sports Foundation shall provide an annual
3710	financial audit in accordance with s. 215.981 of its financial
3711	accounts and records by an independent certified public
3712	accountant pursuant to the contract established by the Office of
3713	Tourism, Trade, and Economic Development as specified in s.
3714	288.1229(5). The auditor shall submit the audit report to the
3715	Office of Tourism, Trade, and Economic Development for review
3716	and approval. If the audit report is approved, the office shall
3717	certify the audit report to the Office of Government
3718	AccountabilityAuditor Generalfor review.
3719	(20) PROTECT WILD DOLPHINS LICENSE PLATES.--
3720	(c) The Office of Government AccountabilityAuditor
3721	Generalmay examine any records of the Harbor Branch
3722	Oceanographic Institution, Inc., and any other organization that
3723	receives funds from the sale of this plate, to determine
3724	compliance with law.
3725	Section 100. Paragraph (c) of subsection (1) of section
3726	320.08062, Florida Statutes, is amended to read:
3727	320.08062 Audits and attestations required; annual use
3728	fees of specialty license plates.--
3729	(1)(c) Any organization subject to audit pursuant to s.
3730	215.97 shall submit an audit report in accordance with rules
3731	adopted%_%2%_%promulgated by the Office of Government
3732	AccountabilityAuditor General. The annual attestation shall be
3733	submitted to the department for review within 9 months after the
3734	end of the organization's fiscal year.
3735	Section 101. Paragraph (d) of subsection (5) of section
3736	322.081, Florida Statutes, is amended to read:
3737	322.081 Requests to establish voluntary check-off on
3738	driver's license application.--
3739	(5) A voluntary contribution collected and distributed
3740	under this chapter, or any interest earned from those
3741	contributions, may not be used for commercial or for-profit
3742	activities nor for general or administrative expenses, except as
3743	authorized by law.
3744	(d) Any organization subject to audit pursuant to s.
3745	215.97 shall submit an audit report in accordance with rules
3746	promulgated by the Office of Government AccountabilityAuditor
3747	General. The annual attestation must be submitted to the
3748	department for review within 9 months after the end of the
3749	organization's fiscal year.
3750	Section 102. Subsection (6) of section 322.135, Florida
3751	Statutes, is amended to read:
3752	322.135 Driver's license agents.--
3753	(6) Administration of driver license services by a county
3754	tax collector as the exclusive agent of the department must be
3755	revenue neutral with no adverse state fiscal impact and with no
3756	adverse unfunded mandate to the tax collector. Toward this end,
3757	the Cost Determination and Allocation Task Force is created, to
3758	be established by July 1, 2001. The task force shall be composed
3759	of two representatives appointed by the executive director of
3760	the department, two tax collectors appointed by the president of
3761	the Florida Tax Collectors, Inc., one from a small-population
3762	county and one from a large-population county; one person
3763	appointed by the Speaker of the House of Representatives; one
3764	person appointed by the President of the Senate; and the
3765	Governor's appointee. If requested by the task force, the Office
3766	of Government AccountabilityAuditor Generalmust provide
3767	technical assistance. The purpose of the task force is to
3768	recommend the allocation of cost between the Department of
3769	Highway Safety and Motor Vehicles and tax collectors to
3770	administer driver license services authorized in this chapter.
3771	These recommendations must be submitted in a written report by
3772	January 1, 2002. The task force shall dissolve on January 1,
3773	2002. The written report shall be presented to the President of
3774	the Senate, the Speaker of the House of Representatives, and the
3775	Executive Office of the Governor, and shall contain findings and
3776	determinations and related allocation recommendations dealing
3777	with costs, both construction and operating costs, of both the
3778	department and the applicable tax collectors, appropriate
3779	allocations of costs between the department and the tax
3780	collectors, and fee recommendations to assure that the fees paid
3781	for these driver license services do not result in a loss of
3782	revenue to the state in excess of costs incurred by the state.
3783	Section 103. Section 324.202, Florida Statutes, is amended
3784	to read:
3785	324.202 Seizure of motor vehicle license plates by
3786	recovery agents.--
3787	(1) The Department of Highway Safety and Motor Vehicles
3788	shall implement a pilot program using recovery agents for the
3789	seizure of license plates in Broward County, Dade County, and
3790	Hillsborough County. Licensed recovery agents and recovery
3791	agencies as described in s. 493.6101(20) and (21) may seize
3792	license plates of motor vehicles whose registrations have been
3793	suspended pursuant to s. 316.646 or s. 627.733 in such counties
3794	upon compliance with this section and rules of the Department of
3795	Highway Safety and Motor Vehicles. Upon the implementation of
3796	the vehicle information system overall reorganization to the
3797	Oracle database of driver licenses and a verification of an
3798	error rate of 2 percent or less for valid license plates seized
3799	during the period following implementation of the database, as
3800	determined by the Office of Program Policy Analysis and
3801	Government Accountability, the program shall be expanded to
3802	those counties where a majority of the governing body of the
3803	county has requested the program be implemented. The
3804	determination by the Office of Program Policy Analysis and
3805	Government Accountability shall be submitted to the Senate and
3806	the House of Representatives committees responsible for
3807	insurance and transportation issues no later than January 1,
3808	2001. The program authorizing recovery agents and agencies to
3809	seize license plates shall be repealed July 1, 2002.
3810	(2)The Department of Highway Safety and Motor Vehicles
3811	shall:
3812	(1)(a)Provide a procedure for recovery agents or recovery
3813	agencies who seize license plates pursuant to this section. This
3814	procedure shall include the development and distribution of
3815	forms and monthly renewal notices, including the name and most
3816	current address available to the department of persons not in
3817	compliance with s. 316.646 or s. 627.733.
3818	(2)(b)Provide a method for the payment of a fee of $25 to
3819	the recovery agent or recovery agency seizing an eligible
3820	license plate pursuant to this section.
3821	Section 104. Subsection (2) of section 331.419, Florida
3822	Statutes, is amended to read:
3823	331.419 Reports and audits.--
3824	(2) By September 1, 2000, the corporation, in cooperation
3825	with the Office of Program Policy Analysis and Government
3826	Accountability, shall develop a research design, including goals
3827	and measurable objectives for the corporation, which will
3828	provide the Legislature with a quantitative evaluation of the
3829	corporation. The corporation shall utilize the monitoring
3830	mechanisms and reports developed in the designs and provide
3831	these reports to the Governor, the President of the Senate, the
3832	Speaker of the House of Representatives, and the Office of
3833	Program Policy Analysis andGovernment Accountability.
3834	Section 105. Subsection (4) of section 334.0445, Florida
3835	Statutes, is amended to read:
3836	334.0445 Model career service classification and
3837	compensation plan.--
3838	(4) The department shall issue a baseline report on the
3839	performance measures outlined in subsection (3) within 30 days
3840	after implementation of this act and shall provide quarterly
3841	progress reports to the Department of Management Services, the
3842	Executive Office of the Governor, legislative appropriations
3843	committees, legislative personnel committees, the Auditor
3844	General, the Office of Program Policy Analysis andGovernment
3845	Accountability, and the affected certified bargaining unions.
3846	Such reports shall contain the mandatory measures listed in this
3847	legislation, as well as other mutually agreed-upon measures
3848	between the Department of Transportation, the Department of
3849	Management Services, the Executive Office of the Governor,
3850	legislative appropriations committees, legislative personnel
3851	committees, and the affected certified bargaining unions.
3852	Section 106. Subsection (2) of section 336.022, Florida
3853	Statutes, is amended to read:
3854	336.022 County transportation trust fund; controls and
3855	administrative remedies.--
3856	(2) The Office of Government AccountabilityAuditor
3857	Generalshall conduct an audit of each such special trust fund
3858	at such intervals of time as practicable and in accordance with
3859	s. 11.45, to assure that the surplus of the constitutional gas
3860	tax distributed to each county is being expended in accordance
3861	with law. If, as a result of an audit, the Office of Government
3862	AccountabilityAuditor Generaldetermines that a county has
3863	violated the constitutional or statutory requirements for
3864	expenditure of transportation funds, ithe or sheshall
3865	immediately notify the county. The county shall have an
3866	opportunity to respond to the auditor's report within 30 days
3867	after the date of written notification to the county. If the
3868	Office of Government AccountabilityAuditor Generalrefuses to
3869	modify or repeal itshis or herfindings, the county may have
3870	such findings reviewed pursuant to the provisions of the
3871	Administrative Procedure Act, chapter 120. If the findings of
3872	the Office of Government AccountabilityAuditor Generalare
3873	upheld after exhaustion of all administrative and legal remedies
3874	of the county, no further surplus constitutional gas tax funds
3875	in excess of funds for committed projects shall be distributed
3876	to the violating county until the county corrects the matters
3877	cited by the Office of Government AccountabilityAuditor General
3878	and such corrections have been certified by the Office of
3879	Government AccountabilityAuditor Generalas having been
3880	completed.
3881	Section 107. Subsection (7) of section 339.406, Florida
3882	Statutes, is amended to read:
3883	339.406 Contract between the department and the
3884	corporation.--The contract must provide for:
3885	(7) The authority for the department and the Office of
3886	Government AccountabilityAuditor Generalto conduct audits.
3887	Section 108. Subsection (3) of section 365.173, Florida
3888	Statutes, is amended to read:
3889	365.173 Wireless Emergency Telephone System Fund.--
3890	(3) The Office of Government AccountabilityAuditor
3891	Generalshall annually audit the fund to ensure that moneys in
3892	the fund are being managed in accordance with this section and
3893	s. 365.172. The Office of Government AccountabilityAuditor
3894	Generalshall provide a report of the annual audit to the board.
3895	Section 109. Subsection (3) of section 373.45926, Florida
3896	Statutes, is amended to read:
3897	373.45926 Everglades Trust Fund; allocation of revenues
3898	and expenditure of funds for conservation and protection of
3899	natural resources and abatement of water pollution.--
3900	(3) The South Florida Water Management District shall
3901	furnish, on a quarterly basis, a detailed copy of its
3902	expenditures from the Everglades Trust Fund to the Governor, the
3903	President of the Senate, and the Speaker of the House of
3904	Representatives, and shall make copies available to the public.
3905	The information shall be provided in a format approved by the
3906	Joint Legislative Committee on Everglades Oversight. At the
3907	direction of the Joint Legislative Committee on Everglades
3908	Oversight, an audit may be made from time to time by the Office
3909	of Government AccountabilityAuditor General, and such audit
3910	shall be within the authority of said Office of Government
3911	AccountabilityAuditor Generalto make.
3912	Section 110. Paragraph (c) of subsection (3) of section
3913	373.4595, Florida Statutes, is amended to read:
3914	373.4595 Lake Okeechobee Protection Program.--
3915	(3) LAKE OKEECHOBEE PROTECTION PROGRAM.--A protection
3916	program for Lake Okeechobee that achieves phosphorus load
3917	reductions for Lake Okeechobee shall be immediately implemented
3918	as specified in this subsection. The program shall address the
3919	reduction of phosphorus loading to the lake from both internal
3920	and external sources. Phosphorus load reductions shall be
3921	achieved through a phased program of implementation. Initial
3922	implementation actions shall be technology-based, based upon a
3923	consideration of both the availability of appropriate technology
3924	and the cost of such technology, and shall include phosphorus
3925	reduction measures at both the source and the regional level.
3926	The initial phase of phosphorus load reductions shall be based
3927	upon the district's Technical Publication 81-2 and the
3928	district's WOD program, with subsequent phases of phosphorus
3929	load reductions based upon the total maximum daily loads
3930	established in accordance with s. 403.067. In the development
3931	and administration of the Lake Okeechobee Protection Program,
3932	the coordinating agencies shall maximize opportunities provided
3933	by federal cost-sharing programs and opportunities for
3934	partnerships with the private sector.
3935	(c) Lake Okeechobee Watershed Phosphorus Control
3936	Program.--The Lake Okeechobee Watershed Phosphorus Control
3937	Program is designed to be a multifaceted approach to reducing
3938	phosphorus loads by improving the management of phosphorus
3939	sources within the Lake Okeechobee watershed through continued
3940	implementation of existing regulations and best management
3941	practices, development and implementation of improved best
3942	management practices, improvement and restoration of the
3943	hydrologic function of natural and managed systems, and
3944	utilization of alternative technologies for nutrient reduction.
3945	The coordinating agencies shall facilitate the application of
3946	federal programs that offer opportunities for water quality
3947	treatment, including preservation, restoration, or creation of
3948	wetlands on agricultural lands.
3949	1. Agricultural nonpoint source best management practices,
3950	developed in accordance with s. 403.067 and designed to achieve
3951	the objectives of the Lake Okeechobee Protection Program, shall
3952	be implemented on an expedited basis. By March 1, 2001, the
3953	coordinating agencies shall develop an interagency agreement
3954	pursuant to ss. 373.046 and 373.406(5) that assures the
3955	development of best management practices that complement
3956	existing regulatory programs and specifies how those best
3957	management practices are implemented and verified. The
3958	interagency agreement shall address measures to be taken by the
3959	coordinating agencies during any best management practice
3960	reevaluation performed pursuant to sub-subparagraph d. The
3961	department shall use best professional judgment in making the
3962	initial determination of best management practice effectiveness.
3963	a. As provided in s. 403.067(7)(d), by October 1, 2000,
3964	the Department of Agriculture and Consumer Services, in
3965	consultation with the department, the district, and affected
3966	parties, shall initiate rule development for interim measures,
3967	best management practices, conservation plans, nutrient
3968	management plans, or other measures necessary for Lake
3969	Okeechobee phosphorus load reduction. The rule shall include
3970	thresholds for requiring conservation and nutrient management
3971	plans and criteria for the contents of such plans. Development
3972	of agricultural nonpoint source best management practices shall
3973	initially focus on those priority basins listed in subparagraph
3974	(b)1. The Department of Agriculture and Consumer Services, in
3975	consultation with the department, the district, and affected
3976	parties, shall conduct an ongoing program for improvement of
3977	existing and development of new interim measures or best
3978	management practices for the purpose of adoption of such
3979	practices by rule.
3980	b. Where agricultural nonpoint source best management
3981	practices or interim measures have been adopted by rule of the
3982	Department of Agriculture and Consumer Services, the owner or
3983	operator of an agricultural nonpoint source addressed by such
3984	rule shall either implement interim measures or best management
3985	practices or demonstrate compliance with the district's WOD
3986	program by conducting monitoring prescribed by the department or
3987	the district. Owners or operators of agricultural nonpoint
3988	sources who implement interim measures or best management
3989	practices adopted by rule of the Department of Agriculture and
3990	Consumer Services shall be subject to the provisions of s.
3991	403.067(7). The Department of Agriculture and Consumer Services,
3992	in cooperation with the department and the district, shall
3993	provide technical and financial assistance for implementation of
3994	agricultural best management practices, subject to the
3995	availability of funds.
3996	c. The district or department shall conduct monitoring at
3997	representative sites to verify the effectiveness of agricultural
3998	nonpoint source best management practices.
3999	d. Where water quality problems are detected for
4000	agricultural nonpoint sources despite the appropriate
4001	implementation of adopted best management practices, the
4002	Department of Agriculture and Consumer Services, in consultation
4003	with the other coordinating agencies and affected parties, shall
4004	institute a reevaluation of the best management practices and
4005	make appropriate changes to the rule adopting best management
4006	practices.
4007	2. Nonagricultural nonpoint source best management
4008	practices, developed in accordance with s. 403.067 and designed
4009	to achieve the objectives of the Lake Okeechobee Protection
4010	Program, shall be implemented on an expedited basis. By March 1,
4011	2001, the department and the district shall develop an
4012	interagency agreement pursuant to ss. 373.046 and 373.406(5)
4013	that assures the development of best management practices that
4014	complement existing regulatory programs and specifies how those
4015	best management practices are implemented and verified. The
4016	interagency agreement shall address measures to be taken by the
4017	department and the district during any best management practice
4018	reevaluation performed pursuant to sub-subparagraph d.
4019	a. The department and the district are directed to work
4020	with the University of Florida's Institute of Food and
4021	Agricultural Sciences to develop appropriate nutrient
4022	application rates for all nonagricultural soil amendments in the
4023	watershed. As provided in s. 403.067(7)(c), by January 1, 2001,
4024	the department, in consultation with the district and affected
4025	parties, shall develop interim measures, best management
4026	practices, or other measures necessary for Lake Okeechobee
4027	phosphorus load reduction. Development of nonagricultural
4028	nonpoint source best management practices shall initially focus
4029	on those priority basins listed in subparagraph (b)1. The
4030	department, the district, and affected parties shall conduct an
4031	ongoing program for improvement of existing and development of
4032	new interim measures or best management practices. The district
4033	shall adopt technology-based standards under the district's WOD
4034	program for nonagricultural nonpoint sources of phosphorus.
4035	b. Where nonagricultural nonpoint source best management
4036	practices or interim measures have been developed by the
4037	department and adopted by the district, the owner or operator of
4038	a nonagricultural nonpoint source shall implement interim
4039	measures or best management practices and be subject to the
4040	provisions of s. 403.067(7). The department and district shall
4041	provide technical and financial assistance for implementation of
4042	nonagricultural nonpoint source best management practices,
4043	subject to the availability of funds.
4044	c. The district or the department shall conduct monitoring
4045	at representative sites to verify the effectiveness of
4046	nonagricultural nonpoint source best management practices.
4047	d. Where water quality problems are detected for
4048	nonagricultural nonpoint sources despite the appropriate
4049	implementation of adopted best management practices, the
4050	department and the district shall institute a reevaluation of
4051	the best management practices.
4052	3. The provisions of subparagraphs 1. and 2. shall not
4053	preclude the department or the district from requiring
4054	compliance with water quality standards or with current best
4055	management practices requirements set forth in any applicable
4056	regulatory program authorized by law for the purpose of
4057	protecting water quality. Additionally, subparagraphs 1. and 2.
4058	are applicable only to the extent that they do not conflict with
4059	any rules promulgated by the department that are necessary to
4060	maintain a federally delegated or approved program.
4061	4. Projects which reduce the phosphorus load originating
4062	from domestic wastewater systems within the Lake Okeechobee
4063	watershed shall be given funding priority in the department's
4064	revolving loan program under s. 403.1835. The department shall
4065	coordinate and provide assistance to those local governments
4066	seeking financial assistance for such priority projects.
4067	5. Projects that make use of private lands, or lands held
4068	in trust for Indian tribes, to reduce nutrient loadings or
4069	concentrations within a basin by one or more of the following
4070	methods: restoring the natural hydrology of the basin, restoring
4071	wildlife habitat or impacted wetlands, reducing peak flows after
4072	storm events, increasing aquifer recharge, or protecting range
4073	and timberland from conversion to development, are eligible for
4074	grants available under this section from the coordinating
4075	agencies. For projects of otherwise equal priority, special
4076	funding priority will be given to those projects that make best
4077	use of the methods outlined above that involve public-private
4078	partnerships or that obtain federal match money. Preference
4079	ranking above the special funding priority will be given to
4080	projects located in a rural area of critical economic concern
4081	designated by the Governor. Grant applications may be submitted
4082	by any person or tribal entity, and eligible projects may
4083	include, but are not limited to, the purchase of conservation
4084	and flowage easements, hydrologic restoration of wetlands,
4085	creating treatment wetlands, development of a management plan
4086	for natural resources, and financial support to implement a
4087	management plan.
4088	6.a. The department shall require all entities disposing
4089	of domestic wastewater residuals within the Lake Okeechobee
4090	watershed and the remaining areas of Okeechobee, Glades, and
4091	Hendry Counties to develop and submit to the department an
4092	agricultural use plan that limits applications based upon
4093	phosphorus loading. By July 1, 2005, phosphorus concentrations
4094	originating from these application sites shall not exceed the
4095	limits established in the district's WOD program.
4096	b. Private and government-owned utilities within Monroe,
4097	Dade, Broward, Palm Beach, Martin, St. Lucie, Indian River,
4098	Okeechobee, Highlands, Hendry, and Glades Counties that dispose
4099	of wastewater residual sludge from utility operations and septic
4100	removal by land spreading in the Lake Okeechobee watershed may
4101	use a line item on local sewer rates to cover wastewater
4102	residual treatment and disposal if such disposal and treatment
4103	is done by approved alternative treatment methodology at a
4104	facility located within the areas designated by the Governor as
4105	rural areas of critical economic concern pursuant to s.
4106	288.0656. This additional line item is an environmental
4107	protection disposal fee above the present sewer rate and shall
4108	not be considered a part of the present sewer rate to customers,
4109	notwithstanding provisions to the contrary in chapter 367. The
4110	fee shall be established by the county commission or its
4111	designated assignee in the county in which the alternative
4112	method treatment facility is located. The fee shall be
4113	calculated to be no higher than that necessary to recover the
4114	facility's prudent cost of providing the service. Upon request
4115	by an affected county commission, the Florida Public Service
4116	Commission will provide assistance in establishing the fee.
4117	Further, for utilities and utility authorities that use the
4118	additional line item environmental protection disposal fee, such
4119	fee shall not be considered a rate increase under the rules of
4120	the Public Service Commission and shall be exempt from such
4121	rules. Utilities using the provisions of this section may
4122	immediately include in their sewer invoicing the new
4123	environmental protection disposal fee. Proceeds from this
4124	environmental protection disposal fee shall be used for
4125	treatment and disposal of wastewater residuals, including any
4126	treatment technology that helps reduce the volume of residuals
4127	that require final disposal, but such proceeds shall not be used
4128	for transportation or shipment costs for disposal or any costs
4129	relating to the land application of residuals in the Lake
4130	Okeechobee watershed.
4131	c. No less frequently than once every 3 years, the Florida
4132	Public Service Commission or the county commission through the
4133	services of an independent auditor shall perform a financial
4134	audit of all facilities receiving compensation from an
4135	environmental protection disposal fee. The Florida Public
4136	Service Commission or the county commission through the services
4137	of an independent auditor shall also perform an audit of the
4138	methodology used in establishing the environmental protection
4139	disposal fee. The Florida Public Service Commission or the
4140	county commission shall, within 120 days after completion of an
4141	audit, file the audit report with the President of the Senate
4142	and the Speaker of the House of Representatives and shall
4143	provide copies to the county commissions of the counties set
4144	forth in sub-subparagraph b. The books and records of any
4145	facilities receiving compensation from an environmental
4146	protection disposal fee shall be open to the Florida Public
4147	Service Commission and the Office of Government Accountability
4148	Auditor Generalfor review upon request.
4149	7. The Department of Health shall require all entities
4150	disposing of septage within the Lake Okeechobee watershed and
4151	the remaining areas of Okeechobee, Glades, and Hendry Counties
4152	to develop and submit to that agency, by July 1, 2003, an
4153	agricultural use plan that limits applications based upon
4154	phosphorus loading. By July 1, 2005, phosphorus concentrations
4155	originating from these application sites shall not exceed the
4156	limits established in the district's WOD program.
4157	8. The Department of Agriculture and Consumer Services
4158	shall initiate rulemaking requiring entities within the Lake
4159	Okeechobee watershed and the remaining areas of Okeechobee,
4160	Glades, and Hendry Counties which land-apply animal manure to
4161	develop conservation or nutrient management plans that limit
4162	application, based upon phosphorus loading. Such rules may
4163	include criteria and thresholds for the requirement to develop a
4164	conservation or nutrient management plan, requirements for plan
4165	approval, and recordkeeping requirements.
4166	9. Prior to authorizing a discharge into works of the
4167	district, the district shall require responsible parties to
4168	demonstrate that proposed changes in land use will not result in
4169	increased phosphorus loading over that of existing land uses.
4170	10. The district, the department, or the Department of
4171	Agriculture and Consumer Services, as appropriate, shall
4172	implement those alternative nutrient reduction technologies
4173	determined to be feasible pursuant to subparagraph (d)6.
4174	Section 111. Paragraph (a) of subsection (6) of section
4175	373.536, Florida Statutes, is amended to read:
4176	373.536 District budget and hearing thereon.--
4177	(6) FINAL BUDGET; ANNUAL AUDIT; CAPITAL IMPROVEMENTS PLAN;
4178	WATER RESOURCE DEVELOPMENT WORK PROGRAM.--
4179	(a) Each district must, by the date specified for each
4180	item, furnish copies of the following documents to the Governor,
4181	the President of the Senate, the Speaker of the House of
4182	Representatives, the chairs of all legislative committees and
4183	subcommittees having substantive or fiscal jurisdiction over the
4184	districts, as determined by the President of the Senate or the
4185	Speaker of the House of Representatives as applicable, the
4186	secretary of the department, and the governing board of each
4187	county in which the district has jurisdiction or derives any
4188	funds for the operations of the district:
4189	1. The adopted budget, to be furnished within 10 days
4190	after its adoption.
4191	2. A financial audit of its accounts and records, to be
4192	furnished within 10 days after its acceptance by the governing
4193	board. The audit must be conducted in accordance with the
4194	provisions of s. 11.45 and the rules adopted thereunder. In
4195	addition to the entities named above, the district must provide
4196	a copy of the audit to the Office of Government Accountability
4197	Auditor Generalwithin 10 days after its acceptance by the
4198	governing board.
4199	3. A 5-year capital improvements plan, to be furnished
4200	within 45 days after the adoption of the final budget. The plan
4201	must include expected sources of revenue for planned
4202	improvements and must be prepared in a manner comparable to the
4203	fixed capital outlay format set forth in s. 216.043.
4204	4. A 5-year water resource development work program to be
4205	furnished within 45 days after the adoption of the final budget.
4206	The program must describe the district's implementation strategy
4207	for the water resource development component of each approved
4208	regional water supply plan developed or revised under s.
4209	373.0361. The work program must address all the elements of the
4210	water resource development component in the district's approved
4211	regional water supply plans. Within 45 days after its submittal,
4212	the department shall review the proposed work program and submit
4213	its findings, questions, and comments to the district. The
4214	review must include a written evaluation of the program's
4215	consistency with the furtherance of the district's approved
4216	regional water supply plans, and the adequacy of proposed
4217	expenditures. As part of the review, the department shall give
4218	interested parties the opportunity to provide written comments
4219	on each district's proposed work program. Within 60 days after
4220	receipt of the department's evaluation, the governing board
4221	shall state in writing to the department which changes
4222	recommended in the evaluation it will incorporate into its work
4223	program or specify the reasons for not incorporating the
4224	changes. The department shall include the district's responses
4225	in a final evaluation report and shall submit a copy of the
4226	report to the Governor, the President of the Senate, and the
4227	Speaker of the House of Representatives.
4228	Section 112. Paragraph (c) of subsection (6) of section
4229	403.1835, Florida Statutes, is amended to read:
4230	403.1835 Water pollution control financial assistance.--
4231	(6) Prior to approval of financial assistance, the
4232	applicant shall:
4233	(c) Provide assurance that records will be kept using
4234	generally accepted accounting principles and that the
4235	department, the Office of Government AccountabilityAuditor
4236	General, or their agents will have access to all records
4237	pertaining to the financial assistance provided.
4238	Section 113. Paragraph (d) of subsection (11) of section
4239	403.8532, Florida Statutes, is amended to read:
4240	403.8532 Drinking water state revolving loan fund; use;
4241	rules.--
4242	(11) Prior to approval of a loan, the local government or
4243	public water system shall, at a minimum:
4244	(d) Provide assurance that records will be kept using
4245	generally accepted accounting principles and that the department
4246	or its agents and the Office of Government Accountability
4247	Auditor Generalwill have access to all records pertaining to
4248	the loan.
4249	Section 114. Subsection (17) of section 409.2563, Florida
4250	Statutes, is amended to read:
4251	409.2563 Administrative establishment of child support
4252	obligations.--
4253	(17) EVALUATION.--
4254	(a) For the purpose of identifying measurable outcomes and
4255	evaluating the administrative process created by this section, a
4256	study area shall be established. The study area must be located
4257	in a county selected by the Department of Revenue having a
4258	population of fewer than 500,000, in which the Title IV-D
4259	caseload did not exceed 20,000 cases, and the obligation rate
4260	was approximately 65 percent at the end of the 1999-2000 fiscal
4261	year. The Department of Revenue shall develop measurable
4262	outcomes that at a minimum consist of the department's support
4263	order establishment performance measures that are applicable to
4264	the administrative process, a measure of the effectiveness of
4265	the administrative process in establishing support orders as
4266	compared to the judicial process, and a measure of the cost
4267	efficiency of the administrative process as compared to the
4268	judicial process. The department shall use the procedures of
4269	this section to establish support obligations in Title IV-D
4270	cases on behalf of custodial parents or caretaker relatives
4271	residing in the county selected for the study area. By June 30,
4272	2002, the Department of Revenue shall submit a report on the
4273	implementation of the administrative process in the study area
4274	to the Governor and Cabinet, the President of the Senate, and
4275	the Speaker of the House of Representatives. The Office of
4276	Program Policy Analysis andGovernment Accountability shall
4277	conduct an evaluation of the operation and impact of the
4278	administrative process in the study area. In evaluating the
4279	administrative process, achievement of the measurable outcomes
4280	must be considered. The Office of Program Policy Analysis and
4281	Government Accountability shall submit an evaluation report on
4282	the administrative process in the study area by June 30, 2003,
4283	which must include the findings of the evaluation and any
4284	recommendations to improve the administrative process
4285	established by this section. The department shall report to the
4286	Governor and Cabinet, the President of the Senate, and the
4287	Speaker of the House of Representatives by June 30, 2004, on the
4288	implementation and results of the procedures established by this
4289	section.
4290	(b) The Office of Program Policy Analysis andGovernment
4291	Accountability shall conduct an evaluation of the statewide
4292	implementation of the administrative process for establishing
4293	child support provided for in this section. This evaluation
4294	shall examine whether these processes have been effectively
4295	implemented and administered statewide and are operating to the
4296	benefit of the children, including, but not limited to the
4297	ability of Title IV-D parents to easily access the court system
4298	for necessary court action. The Office of Program Policy
4299	Analysis andGovernment Accountability shall submit an
4300	evaluation report on the statewide implementation of the
4301	administrative processes for establishing child support by
4302	January 31, 2005.
4303	Section 115. Subsections (12) and (13) of section 411.01,
4304	Florida Statutes, are renumbered as subsections (11) and (12),
4305	respectively, and present subsections (8) and (11) of said
4306	section are amended to read:
4307	411.01 Florida Partnership for School Readiness; school
4308	readiness coalitions.--
4309	(8) STANDARDS; OUTCOME MEASURES.--All publicly funded
4310	school readiness programs shall be required to meet the
4311	performance standards and outcome measures developed and
4312	approved by the partnership. The Office of Program Policy
4313	Analysis andGovernment Accountability shall provide
4314	consultation to the partnership in the development of the
4315	measures and standards. These performance standards and outcome
4316	measures shall be applicable on a statewide basis.
4317	(11) REPORTS.--The Office of Program Policy Analysis and
4318	Government Accountability shall assess the implementation,
4319	efficiency, and outcomes of the school readiness program and
4320	report its findings to the President of the Senate and the
4321	Speaker of the House of Representatives by January 1, 2002.
4322	Subsequent reviews shall be conducted at the direction of the
4323	Joint Legislative Auditing Committee.
4324	Section 116. Section 411.011, Florida Statutes, is amended
4325	to read:
4326	411.011 Records of children in school readiness
4327	programs.--The individual records of children enrolled in school
4328	readiness programs provided under s. 411.01, when held in the
4329	possession of the school readiness coalition or the Florida
4330	Partnership for School Readiness, are confidential and exempt
4331	from the provisions of s. 119.07 and s. 24(a), Art. I of the
4332	State Constitution. For the purposes of this section, records
4333	include assessment data, health data, records of teacher
4334	observations, and identifying data, including the child's social
4335	security number. A parent, guardian, or individual acting as a
4336	parent in the absence of a parent or guardian has the right to
4337	inspect and review the individual school readiness program
4338	record of his or her child and to obtain a copy of the record.
4339	School readiness records may be released to the United States
4340	Secretary of Education, the United States Secretary of Health
4341	and Human Services, and the Comptroller General of the United
4342	States for the purpose of federal audits; to individuals or
4343	organizations conducting studies for institutions to develop,
4344	validate, or administer assessments or improve instruction; to
4345	accrediting organizations in order to carry out their
4346	accrediting functions; to appropriate parties in connection with
4347	an emergency if the information is necessary to protect the
4348	health or safety of the student or other individuals; to the
4349	Office of Government AccountabilityAuditor Generalin
4350	connection with itshis or herofficial functions; to a court of
4351	competent jurisdiction in compliance with an order of that court
4352	pursuant to a lawfully issued subpoena; and to parties to an
4353	interagency agreement among school readiness coalitions, local
4354	governmental agencies, providers of school readiness programs,
4355	state agencies, and the Florida Partnership for School Readiness
4356	for the purpose of implementing the school readiness program.
4357	Agencies, organizations, or individuals that receive school
4358	readiness records in order to carry out their official functions
4359	must protect the data in a manner that will not permit the
4360	personal identification of students and their parents by persons
4361	other than those authorized to receive the records. This section
4362	is subject to the Open Government Sunset Review Act of 1995 in
4363	accordance with s. 119.15 and shall stand repealed on October 2,
4364	2005, unless reviewed and saved from repeal through reenactment
4365	by the Legislature.
4366	Section 117. Subsection (2) of section 411.221, Florida
4367	Statutes, is amended to read:
4368	411.221 Prevention and early assistance strategic plan;
4369	agency responsibilities.--
4370	(2) The strategic plan and subsequent plan revisions shall
4371	incorporate and otherwise utilize, to the fullest extent
4372	possible, the evaluation findings and recommendations from
4373	intraagency, independent third-party, field projects, and
4374	reports issued by the Auditor General or the Office of Program
4375	Policy Analysis andGovernment Accountability, as well as the
4376	recommendations of the State Coordinating Council for School
4377	Readiness Programs.
4378	Section 118. Subsection (1) of section 421.091, Florida
4379	Statutes, is amended to read:
4380	421.091 Financial accounting and investments; fiscal
4381	year.--
4382	(1) A complete and full financial accounting and audit in
4383	accordance with federal audit standards of public housing
4384	agencies shall be made biennially by a certified public
4385	accountant. A copy of such audit shall be filed with the
4386	governing body and with the Office of Government Accountability
4387	Auditor General.
4388	Section 119. Subsection (2) of section 427.705, Florida
4389	Statutes, is amended to read:
4390	427.705 Administration of the telecommunications access
4391	system.--
4392	(2) The administrator shall be audited annually by an
4393	independent auditing firm to assure proper management of any
4394	revenues it receives and disburses. The administrator's books
4395	and records shall be open to the commission and to the Office of
4396	Government AccountabilityAuditor Generalfor review upon
4397	request. The commission shall have the authority to establish
4398	fiscal and operational requirements for the administrator to
4399	follow in order to ensure that the administrative costs of the
4400	system are reasonable.
4401	Section 120. Section 443.1316, Florida Statutes, is
4402	amended to read:
4403	443.1316 Contract with Department of Revenue for
4404	unemployment tax collection services.--By January 1, 2001, the
4405	Agency for Workforce Innovation shall enter into a contract with
4406	the Department of Revenue which shall provide for the Department
4407	of Revenue to provide unemployment tax collection services. The
4408	Department of Revenue, in consultation with the Department of
4409	Labor and Employment Security, shall determine the number of
4410	positions needed to provide unemployment tax collection services
4411	within the Department of Revenue. The number of unemployment tax
4412	collection service positions the Department of Revenue
4413	determines are needed shall not exceed the number of positions
4414	that, prior to the contract, were authorized to the Department
4415	of Labor and Employment Security for this purpose. Upon entering
4416	into the contract with the Agency for Workforce Innovation to
4417	provide unemployment tax collection services, the number of
4418	required positions, as determined by the Department of Revenue,
4419	shall be authorized within the Department of Revenue. Beginning
4420	January 1, 2002, the Office of Program Policy Analysis and
4421	Government Accountability shall conduct a feasibility study
4422	regarding privatization of unemployment tax collection services.
4423	A report on the conclusions of this study shall be submitted to
4424	the Governor, the President of the Senate, and the Speaker of
4425	the House of Representatives. The Department of Revenue is
4426	considered to be administering a revenue law of this state when
4427	the department provides unemployment compensation tax collection
4428	services pursuant to a contract of the department with the
4429	Agency for Workforce Innovation. Sections 213.018, 213.025,
4430	213.051, 213.053, 213.055, 213.071, 213.10, 213.2201, 213.23,
4431	213.24(2), 213.27, 213.28, 213.285, 213.37, 213.50, 213.67,
4432	213.69, 213.73, 213.733, 213.74, and 213.757 apply to the
4433	collection of unemployment contributions by the Department of
4434	Revenue unless prohibited by federal law.
4435	Section 121. Subsection (6) of section 445.003, Florida
4436	Statutes, is amended to read:
4437	445.003 Implementation of the federal Workforce Investment
4438	Act of 1998.--
4439	(6) LONG-TERM CONSOLIDATION OF WORKFORCE DEVELOPMENT.--
4440	(a)Workforce Florida, Inc., may recommend workforce-
4441	related divisions, bureaus, units, programs, duties,
4442	commissions, boards, and councils that can be eliminated,
4443	consolidated, or privatized.
4444	(b) The Office of Program Policy Analysis and Government
4445	Accountability shall review the workforce development system, as
4446	established by this act. The office shall submit its final
4447	report and recommendations by December 31, 2002, to the
4448	President of the Senate and the Speaker of the House of
4449	Representatives.
4450	Section 122. Subsections (9), (10), and (11) of section
4451	445.004, Florida Statutes, are renumbered as subsections (8),
4452	(9), and (10), respectively, and present subsections (8) and (9)
4453	of said section are amended to read:
4454	445.004 Workforce Florida, Inc.; creation; purpose;
4455	membership; duties and powers.--
4456	(8) The Auditor General may, pursuant to his or her own
4457	authority or at the direction of the Legislative Auditing
4458	Committee, conduct an audit of Workforce Florida, Inc., or the
4459	programs or entities created by Workforce Florida, Inc. The
4460	Office of Program Policy Analysis and Government Accountability,
4461	pursuant to its authority or at the direction of the Legislative
4462	Auditing Committee, may review the systems and controls related
4463	to performance outcomes and quality of services of Workforce
4464	Florida, Inc.
4465	(8)(9)Workforce Florida, Inc., in collaboration with the
4466	regional workforce boards and appropriate state agencies and
4467	local public and private service providers, and in consultation
4468	with the Office of Program Policy Analysis andGovernment
4469	Accountability, shall establish uniform measures and standards
4470	to gauge the performance of the workforce development strategy.
4471	These measures and standards must be organized into three
4472	outcome tiers.
4473	(a) The first tier of measures must be organized to
4474	provide benchmarks for systemwide outcomes. Workforce Florida,
4475	Inc., must, in collaboration with the Office of Program Policy
4476	Analysis andGovernment Accountability, establish goals for the
4477	tier-one outcomes. Systemwide outcomes may include employment in
4478	occupations demonstrating continued growth in wages; continued
4479	employment after 3, 6, 12, and 24 months; reduction in and
4480	elimination of public assistance reliance; job placement;
4481	employer satisfaction; and positive return on investment of
4482	public resources.
4483	(b) The second tier of measures must be organized to
4484	provide a set of benchmark outcomes for the initiatives of the
4485	First Jobs/First Wages Council, the Better Jobs/Better Wages
4486	Council, and the High Skills/High Wages Council and for each of
4487	the strategic components of the workforce development strategy.
4488	Cost per entered employment, earnings at placement, retention in
4489	employment, job placement, and entered employment rate must be
4490	included among the performance outcome measures.
4491	(c) The third tier of measures must be the operational
4492	output measures to be used by the agency implementing programs,
4493	and it may be specific to federal requirements. The tier-three
4494	measures must be developed by the agencies implementing
4495	programs, and Workforce Florida, Inc., may be consulted in this
4496	effort. Such measures must be reported to Workforce Florida,
4497	Inc., by the appropriate implementing agency.
4498	(d) Regional differences must be reflected in the
4499	establishment of performance goals and may include job
4500	availability, unemployment rates, average worker wage, and
4501	available employable population.
4502	(e) Job placement must be reported pursuant to s. 1008.39.
4503	Positive outcomes for providers of education and training must
4504	be consistent with ss. 1008.42 and 1008.43.
4505	(f) The uniform measures of success that are adopted by
4506	Workforce Florida, Inc., or the regional workforce boards must
4507	be developed in a manner that provides for an equitable
4508	comparison of the relative success or failure of any service
4509	provider in terms of positive outcomes.
4510	(g) By December 1 of each year, Workforce Florida, Inc.,
4511	shall provide the Legislature with a report detailing the
4512	performance of Florida's workforce development system, as
4513	reflected in the three-tier measurement system. Additionally,
4514	this report must benchmark Florida outcomes, at all tiers,
4515	against other states that collect data similarly.
4516	Section 123. Paragraph (d) of subsection (3) of section
4517	445.009, Florida Statutes, is amended to read:
4518	445.009 One-stop delivery system.--
4519	(3) Notwithstanding any other provision of law, any
4520	memorandum of understanding in effect on June 30, 2000, between
4521	a regional workforce board and the Department of Labor and
4522	Employment Security governing the delivery of workforce services
4523	shall remain in effect until September 30, 2000. Beginning
4524	October 1, 2000, regional workforce boards shall enter into a
4525	memorandum of understanding with the Agency for Workforce
4526	Innovation for the delivery of employment services authorized by
4527	the federal Wagner-Peyser Act. This memorandum of understanding
4528	must be performance based.
4529	(d) The Office of Program Policy Analysis and Government
4530	Accountability, in consultation with Workforce Florida, Inc.,
4531	shall review the delivery of employment services under the
4532	Wagner-Peyser Act and the integration of those services with
4533	other activities performed through the one-stop delivery system
4534	and shall provide recommendations to the Legislature for
4535	improving the effectiveness of the delivery of employment
4536	services in this state. The Office of Program Policy Analysis
4537	and Government Accountability shall submit a report and
4538	recommendations to the Governor, the President of the Senate,
4539	and the Speaker of the House of Representatives by December 31,
4540	2002.
4541	Section 124. Paragraph (a) of subsection (1) of section
4542	445.011, Florida Statutes, is amended to read:
4543	445.011 Workforce information systems.--
4544	(1) Workforce Florida, Inc., shall implement, subject to
4545	legislative appropriation, automated information systems that
4546	are necessary for the efficient and effective operation and
4547	management of the workforce development system. These
4548	information systems shall include, but need not be limited to,
4549	the following:
4550	(a) An integrated management system for the one-stop
4551	service delivery system, which includes, at a minimum, common
4552	registration and intake, screening for needs and benefits, case
4553	planning and tracking, training benefits management, service and
4554	training provider management, performance reporting, executive
4555	information and reporting, and customer-satisfaction tracking
4556	and reporting.
4557	1. The system should report current budgeting,
4558	expenditure, and performance information for assessing
4559	performance related to outcomes, service delivery, and financial
4560	administration for workforce programs pursuant to s. 445.004(5)
4561	and (8)(9).
4562	2. The information system should include auditable systems
4563	and controls to ensure financial integrity and valid and
4564	reliable performance information.
4565	3. The system should support service integration and case
4566	management by providing for case tracking for participants in
4567	welfare transition programs.
4568
4569	Section 125. Subsection (10) of section 446.609, Florida
4570	Statutes, is amended to read:
4571	446.609 Jobs for Florida's Graduates Act.--
4572	(10) ASSESSMENT OF PROGRAM RESULTS.--The success of the
4573	Jobs for Florida's Graduates Program shall be assessed as
4574	follows:
4575	(a) No later than November 1 of each year of the Jobs for
4576	Florida's Graduates Program, Jobs for America's Graduates, Inc.,
4577	shall conduct and deliver to the Office of Program Policy
4578	Analysis andGovernment Accountability a full review and report
4579	of the program's activities. The Office of Program Policy
4580	Analysis andGovernment Accountability shall audit and review
4581	the report and deliver the report, along with its analysis and
4582	any recommendations for expansion, curtailment, modification, or
4583	continuation, to the board not later than December 31 of the
4584	same year.
4585	(b) Beginning in the first year of the Jobs for Florida's
4586	Graduates Program, the Office of Economic and Demographic
4587	Research shall undertake, during the initial phase, an ongoing
4588	longitudinal study of participants to determine the overall
4589	efficacy of the program. The division shall transmit its
4590	findings each year to the Office of Program Policy Analysis and
4591	Government Accountability for inclusion in the report provided
4592	for in paragraph (a).
4593	Section 126. Paragraph (d) of subsection (3) and
4594	subsection (9) of section 455.32, Florida Statutes, are amended
4595	to read:
4596	455.32 Management Privatization Act.--
4597	(3) Based upon the request of any board, commission, or
4598	council, the department is authorized to contract with a
4599	corporation or other business entity to perform support services
4600	specified in the contract. The contract must be in compliance
4601	with this section and other applicable laws and must be approved
4602	by the board before the department enters into the contract. The
4603	department shall retain responsibility for any duties it
4604	currently exercises relating to its police powers and any other
4605	current duty that is not provided to the corporation by the
4606	contract. The contract shall provide, at a minimum, that:
4607	(d) The corporation keep financial and statistical
4608	information as necessary to completely disclose the financial
4609	condition and operation of the project and as requested by the
4610	Office of Program Policy Analysis and Government Accountability,
4611	the Auditor General,and the department.
4612	(9) The corporation shall provide for an annual financial
4613	audit of its financial accounts and records by an independent
4614	certified public accountant. The annual audit report shall
4615	include a management letter in accordance with s. 11.45 and a
4616	detailed supplemental schedule of expenditures for each
4617	expenditure category. The annual audit report must be submitted
4618	to the board, the department, and the Office of Government
4619	AccountabilityAuditor Generalfor review.
4620	Section 127. Paragraph (j) of subsection (3) of section
4621	471.038, Florida Statutes, is amended to read:
4622	471.038 Florida Engineers Management Corporation.--
4623	(3) The Florida Engineers Management Corporation is
4624	created to provide administrative, investigative, and
4625	prosecutorial services to the board in accordance with the
4626	provisions of chapter 455 and this chapter. The management
4627	corporation may hire staff as necessary to carry out its
4628	functions. Such staff are not public employees for the purposes
4629	of chapter 110 or chapter 112, except that the board of
4630	directors and the staff are subject to the provisions of s.
4631	112.061. The provisions of s. 768.28 apply to the management
4632	corporation, which is deemed to be a corporation primarily
4633	acting as an instrumentality of the state, but which is not an
4634	agency within the meaning of s. 20.03(11). The management
4635	corporation shall:
4636	(j) Provide for an annual financial audit of its financial
4637	accounts and records by an independent certified public
4638	accountant. The annual audit report shall include a management
4639	letter in accordance with s. 11.45 and a detailed supplemental
4640	schedule of expenditures for each expenditure category. The
4641	annual audit report must be submitted to the board, the
4642	department, and the Office of Government AccountabilityAuditor
4643	Generalfor review.
4644	Section 128. Subsection (4) of section 527.22, Florida
4645	Statutes, is amended to read:
4646	527.22 Florida Propane Gas Education, Safety, and Research
4647	Council established; membership; duties and responsibilities.--
4648	(4) The council shall keep minutes, accounting records,
4649	and other records as necessary to clearly reflect all of the
4650	acts and transactions of the council and regularly report such
4651	information to the commissioner, along with such other
4652	information as the commissioner requires. All records of the
4653	council shall be kept on file with the department, and these
4654	records and other documents about matters within the
4655	jurisdiction of the council shall be subject to the review and
4656	inspection of the department's Inspector General, the Office of
4657	Government AccountabilityAuditor General, and the members of
4658	the council, or other interested parties upon request. All
4659	records of the council are subject to the provisions of s.
4660	119.07.
4661	Section 129. Paragraph (c) of subsection (2) of section
4662	550.125, Florida Statutes, is amended to read:
4663	550.125 Uniform reporting system; bond requirement.--
4664	(2)
4665	(c) The Auditor General and the Office of Program Policy
4666	Analysis and Government Accountability may, pursuant to the
4667	direction of the Auditor Generaltheir own authorityor at the
4668	direction of the Legislative Auditing Committee, audit, examine,
4669	and check the books and records of any permitholder. These audit
4670	reports shall become part of, and be maintained in, the division
4671	files.
4672	Section 130. Paragraph (d) of subsection (10) of section
4673	601.15, Florida Statutes, is amended to read:
4674	601.15 Advertising campaign; methods of conducting; excise
4675	tax; emergency reserve fund; citrus research.--
4676	(10) The powers and duties of the Department of Citrus
4677	include the following:
4678	(d) To keep books, records, and accounts of all of its
4679	activities, which books, records, and accounts shall be open to
4680	inspection, audit, and examination by the Auditor General and
4681	the Office of Program Policy Analysis andGovernment
4682	Accountability.
4683	Section 131. Subsection (2) of section 616.263, Florida
4684	Statutes, is amended to read:
4685	616.263 Annual reports of authority.--
4686	(2) The authority shall at all times maintain proper
4687	accounting systems and procedures and shall be subject to audit
4688	by the Office of Government AccountabilityAuditor General.
4689	Section 132. Subsection (5) of section 744.708, Florida
4690	Statutes, is amended to read:
4691	744.708 Reports and standards.--
4692	(5) An independent audit by a qualified certified public
4693	accountant shall be performed at least every 2 years. The audit
4694	should include an investigation into the practices of the office
4695	for managing the person and property of the wards. A copy of the
4696	report shall be submitted to the Statewide Public Guardianship
4697	Office. In addition, the office of public guardian shall be
4698	subject to audits or examinations by the Auditor General and the
4699	Office of Program Policy Analysis andGovernment Accountability
4700	pursuant to law.
4701	Section 133. Subsection (3) of section 943.25, Florida
4702	Statutes, is amended to read:
4703	943.25 Criminal justice trust funds; source of funds; use
4704	of funds.--
4705	(3) The Office of Government AccountabilityAuditor
4706	General is directed in itsher or hisaudit of courts to
4707	ascertain that such assessments have been collected and remitted
4708	and shall report to the Legislature. All such records of the
4709	courts shall be open for itsher or his inspection. The Office
4710	of Government AccountabilityAuditor Generalis further directed
4711	to conduct audits of the expenditures of the trust funds and to
4712	report to the Legislature. Such audits shall be conducted in
4713	accordance with s. 11.45.
4714	Section 134. Paragraph (a) of subsection (1) of section
4715	944.105, Florida Statutes, is amended to read:
4716	944.105 Contractual arrangements with private entities for
4717	operation and maintenance of correctional facilities and
4718	supervision of inmates.--
4719	(1) The Department of Corrections is authorized to enter
4720	into contracts with private vendors for the provision of the
4721	operation and maintenance of correctional facilities and the
4722	supervision of inmates. However, no such contract shall be
4723	entered into or renewed unless:
4724	(a) The contract offers a substantial savings to the
4725	department, as determined by the department. In determining the
4726	cost savings, the department, after consultation with the Office
4727	of Government AccountabilityAuditor General, shall calculate
4728	all the cost components that contribute to the inmate per diem,
4729	including all administrative costs associated with central and
4730	regional office administration. Services which are provided to
4731	the department by other government agencies without any direct
4732	cost to the department shall be assigned an equivalent cost and
4733	included in the per diem. The private firm shall be assessed the
4734	total annual cost to the state of monitoring the contract;
4735	Section 135. Paragraph (c) of subsection (2) of section
4736	944.512, Florida Statutes, is amended to read:
4737	944.512 State lien on proceeds from literary or other type
4738	of account of crime for which convicted.--
4739	(2) The proceeds of such account shall be distributed in
4740	the following order:
4741	(c) After payments have been made pursuant to paragraph
4742	(a) or paragraph (b), an amount equal to pay all court costs in
4743	the prosecution of the convicted felon, which shall include, but
4744	not be limited to, jury fees and expenses, court reporter fees,
4745	and reasonable per diem for the prosecuting attorneys for the
4746	state, shall go to the General Revenue Fund. Additional costs
4747	shall be assessed for the computed per capita cost of
4748	imprisonment or supervision by the state or county correctional
4749	system. Such costs shall be determined and certified by the
4750	prosecuting attorney and the imprisoning entity and subject to
4751	review by the Office of Government AccountabilityAuditor
4752	General.
4753	Section 136. Subsections (3) and (5) of section 944.719,
4754	Florida Statutes, are amended to read:
4755	944.719 Adoption of rules, monitoring, and reporting.--
4756	(3) The private vendor shall provide a work area at the
4757	private correctional facility for use by the contract monitor
4758	appointed by the department and shall provide the monitor with
4759	access to all data, reports, and other materials that the
4760	monitor,and the Auditor General, and the Office of Program
4761	Policy Analysis and Government Accountability determine are
4762	necessary to carry out monitoring and auditing responsibilities.
4763	(5) The Office of Program Policy Analysis andGovernment
4764	Accountability shall conduct a performance audit, including a
4765	review of the annual financial audit of the private entity and
4766	shall deliver a report to the Legislature by February 1 of the
4767	third year following any contract awarded by the department for
4768	the operation of a correctional facility by a private vendor.
4769	(a) The report shall determine the reasonableness of the
4770	cost analysis procedures used by the department for comparing
4771	services provided under the contract and for comparing the
4772	quality of the services provided under the contract with the
4773	costs and quality of similar services provided by the
4774	department.
4775	(b) In preparing the report, the office shall consider, in
4776	addition to other factors it determines are significant:
4777	1. The extent to which the private vendor and the
4778	department have complied with the terms of the contract and ss.
4779	944.710-944.719.
4780	2. The wages and benefits that are provided to the staff
4781	of the private correctional facility as compared to wages and
4782	benefits provided to employees of the department performing
4783	comparable tasks.
4784	Section 137. Subsections (1) and (3) of section 946.516,
4785	Florida Statutes, are amended to read:
4786	946.516 Corporation status report and annual financial
4787	audit report.--
4788	(1) The corporation shall submit to the Governor and the
4789	Legislature, on or before July 1 of each year, a report on the
4790	status of the correctional work programs, including, but not
4791	limited to, the proposed use of the profits from such programs,
4792	a breakdown of the amount of noninmate labor used, work
4793	subcontracted to other vendors, use of consultants, finished
4794	goods purchased for resale, and the number of inmates working in
4795	the correctional work programs at the time of such report. In
4796	addition, the corporation shall submit to the department, the
4797	Governor, the Legislature, and the Office of Government
4798	AccountabilityAuditor Generalan annual financial audit report
4799	and such other information as may be requested by the
4800	Legislature, together with recommendations relating to
4801	provisions for reasonable tax incentives to private enterprises
4802	which employ inmates, parolees, or former inmates who have
4803	participated in correctional work programs.
4804	(3) The corporation shall have an annual financial audit
4805	of its accounts and records by an independent certified public
4806	accountant retained by it and paid from its funds. The Auditor
4807	General or the director of the Office of Program Policy Analysis
4808	and Government Accountability may, pursuant to his or her own
4809	authority or at the direction of the Joint Legislative Auditing
4810	Committee, conduct an audit of the corporation.
4811	Section 138. Subsection (3) of section 948.15, Florida
4812	Statutes, is amended to read:
4813	948.15 Misdemeanor probation services.--
4814	(3) Any private entity providing services for the
4815	supervision of misdemeanor probationers must contract with the
4816	county in which the services are to be rendered. In a county
4817	with a population of less than 70,000, the county court judge,
4818	or the administrative judge of the county court in a county that
4819	has more than one county court judge, must approve the contract.
4820	Terms of the contract must state, but are not limited to:
4821	(a) The extent of the services to be rendered by the
4822	entity providing supervision or rehabilitation.
4823	(b) Staff qualifications and criminal record checks of
4824	staff in accordance with essential standards established by the
4825	American Correctional Association as of January 1, 1991.
4826	(c) Staffing levels.
4827	(d) The number of face-to-face contacts with the offender.
4828	(e) Procedures for handling the collection of all offender
4829	fees and restitution.
4830	(f) Procedures for handling indigent offenders which
4831	ensure placement irrespective of ability to pay.
4832	(g) Circumstances under which revocation of an offender's
4833	probation may be recommended.
4834	(h) Reporting and recordkeeping requirements.
4835	(i) Default and contract termination procedures.
4836	(j) Procedures that aid offenders with job assistance.
4837
4838	In addition, the entity shall supply the chief judge's office
4839	with a quarterly report summarizing the number of offenders
4840	supervised by the private entity, payment of the required
4841	contribution under supervision or rehabilitation, and the number
4842	of offenders for whom supervision or rehabilitation will be
4843	terminated. All records of the entity must be open to inspection
4844	upon the request of the county, the court, the Auditor General,
4845	the Office of Program Policy Analysis andGovernment
4846	Accountability, or agents thereof.
4847	Section 139. Paragraph (a) of subsection (5) of section
4848	957.07, Florida Statutes, is amended to read:
4849	957.07 Cost-saving requirements.--
4850	(5)(a) By February 1, 2002, and each year thereafter, the
4851	Prison Per-Diem Workgroup shall develop consensus per diem rates
4852	to be used when determining per diem rates of privately operated
4853	prisons. The Office of Program Policy Analysis andGovernment
4854	Accountability, the Office of the Auditor General,and the
4855	staffs of the appropriations committees of both the Senate and
4856	the House of Representatives are the principals of the
4857	workgroup. The workgroup may consult with other experts to
4858	assist in the development of the consensus per diem rates. All
4859	meetings of the workgroup shall be open to the public as
4860	provided in chapter 286.
4861	Section 140. Section 957.11, Florida Statutes, is amended
4862	to read:
4863	957.11 Evaluation of costs and benefits of contracts.--The
4864	Office of Program Policy Analysis andGovernment Accountability
4865	shall develop and implement an evaluation of the costs and
4866	benefits of each contract entered into under this chapter. This
4867	evaluation must include a comparison of the costs and benefits
4868	of constructing and operating prisons by the state versus by
4869	private contractors. The Office of Program Policy Analysis and
4870	Government Accountability shall also evaluate the performance of
4871	the private contractor at the end of the term of each management
4872	contract and make recommendations to the Speaker of the House of
4873	Representatives and the President of the Senate on whether to
4874	continue the contract.
4875	Section 141. Paragraph (a) of subsection (1) of section
4876	985.31, Florida Statutes, is amended to read:
4877	985.31 Serious or habitual juvenile offender.--
4878	(1) ASSESSMENT AND TREATMENT SERVICES.--Pursuant to the
4879	provisions of this chapter and the establishment of appropriate
4880	program guidelines and standards, contractual instruments, which
4881	shall include safeguards of all constitutional rights, shall be
4882	developed as follows:
4883	(a) The department shall provide for:
4884	1. The oversight of implementation of assessment and
4885	treatment approaches.
4886	2. The identification and prequalification of appropriate
4887	individuals or not-for-profit organizations, including minority
4888	individuals or organizations when possible, to provide
4889	assessment and treatment services to serious or habitual
4890	delinquent children.
4891	3. The monitoring and evaluation of assessment and
4892	treatment services for compliance with the provisions of this
4893	chapter and all applicable rules and guidelines pursuant
4894	thereto.
4895	4. The development of an annual report on the performance
4896	of assessment and treatment to be presented to the Governor, the
4897	Attorney General, the President of the Senate, the Speaker of
4898	the House of Representatives, and the Office of Government
4899	AccountabilityAuditor Generalno later than January 1 of each
4900	year.
4901	Section 142. Paragraph (a) of subsection (1) of section
4902	985.311, Florida Statutes, is amended to read:
4903	985.311 Intensive residential treatment program for
4904	offenders less than 13 years of age.--
4905	(1) ASSESSMENT AND TREATMENT SERVICES.--Pursuant to the
4906	provisions of this chapter and the establishment of appropriate
4907	program guidelines and standards, contractual instruments, which
4908	shall include safeguards of all constitutional rights, shall be
4909	developed for intensive residential treatment programs for
4910	offenders less than 13 years of age as follows:
4911	(a) The department shall provide for:
4912	1. The oversight of implementation of assessment and
4913	treatment approaches.
4914	2. The identification and prequalification of appropriate
4915	individuals or not-for-profit organizations, including minority
4916	individuals or organizations when possible, to provide
4917	assessment and treatment services to intensive offenders less
4918	than 13 years of age.
4919	3. The monitoring and evaluation of assessment and
4920	treatment services for compliance with the provisions of this
4921	chapter and all applicable rules and guidelines pursuant
4922	thereto.
4923	4. The development of an annual report on the performance
4924	of assessment and treatment to be presented to the Governor, the
4925	Attorney General, the President of the Senate, the Speaker of
4926	the House of Representatives, the Auditor General, and the
4927	Office of Program Policy Analysis andGovernment Accountability
4928	no later than January 1 of each year.
4929	Section 143. Paragraph (d) of subsection (4) of section
4930	985.412, Florida Statutes, is amended to read:
4931	985.412 Quality assurance and cost-effectiveness.--
4932	(4)
4933	(d) In collaboration with the Office of Economic and
4934	Demographic Research, and contract service providers, the
4935	department shall develop a work plan to refine the cost-
4936	effectiveness model so that the model is consistent with the
4937	performance-based program budgeting measures approved by the
4938	Legislature to the extent the department deems appropriate. The
4939	department shall notify the Office of Program Policy Analysis
4940	andGovernment Accountability of any meetings to refine the
4941	model.
4942	Section 144. Subsection (3) of section 985.416, Florida
4943	Statutes, is amended to read:
4944	985.416 Innovation zones.--The department shall encourage
4945	each of the juvenile justice circuit boards to propose at least
4946	one innovation zone within the circuit for the purpose of
4947	implementing any experimental, pilot, or demonstration project
4948	that furthers the legislatively established goals of the
4949	department. An innovation zone is a defined geographic area such
4950	as a circuit, commitment region, county, municipality, service
4951	delivery area, school campus, or neighborhood providing a
4952	laboratory for the research, development, and testing of the
4953	applicability and efficacy of model programs, policy options,
4954	and new technologies for the department.
4955	(3) Before implementing an innovation zone under this
4956	subsection, the secretary shall, in conjunction with the Office
4957	of Program Policy Analysis andGovernment Accountability,
4958	develop measurable and valid objectives for such zone within a
4959	negotiated reasonable period of time. Moneys designated for an
4960	innovation zone in one operating circuit may not be used to fund
4961	an innovation zone in another operating circuit.
4962	Section 145. Subsection (4) of section 1001.24, Florida
4963	Statutes, is amended to read:
4964	1001.24 Direct-support organization; use of property;
4965	board of directors; audit.--
4966	(4) ANNUAL AUDIT.--Each direct-support organization shall
4967	provide for an annual financial audit in accordance with s.
4968	215.981. The identity of donors who desire to remain anonymous
4969	shall be protected, and that anonymity shall be maintained in
4970	the auditor's report. All records of the organization other than
4971	the auditor's report, management letter, and any supplemental
4972	data requested by the Auditor General and the Office of Program
4973	Policy Analysis andGovernment Accountability shall be
4974	confidential and exempt from the provisions of s. 119.07(1).
4975	Section 146. Subsection (4) of section 1001.453, Florida
4976	Statutes, is amended to read:
4977	1001.453 Direct-support organization; use of property;
4978	board of directors; audit.--
4979	(4) ANNUAL AUDIT.--Each direct-support organization with
4980	more than $100,000 in expenditures or expenses shall provide for
4981	an annual financial audit of its accounts and records, to be
4982	conducted by an independent certified public accountant in
4983	accordance with rules adopted by the Office of Government
4984	AccountabilityAuditor Generalpursuant to s. 11.45(8) and the
4985	Commissioner of Education. The annual audit report shall be
4986	submitted within 9 months after the fiscal year's end to the
4987	district school board and the Office of Government
4988	AccountabilityAuditor General. The Commissioner of Education,
4989	the Auditor General, and the Office of Program Policy Analysis
4990	andGovernment Accountability have the authority to require and
4991	receive from the organization or the district auditor any
4992	records relative to the operation of the organization. The
4993	identity of donors and all information identifying donors and
4994	prospective donors are confidential and exempt from the
4995	provisions of s. 119.07(1), and that anonymity shall be
4996	maintained in the auditor's report. All other records and
4997	information shall be considered public records for the purposes
4998	of chapter 119.
4999	Section 147. Paragraph (d) of subsection (3) of section
5000	1002.22, Florida Statutes, is amended to read:
5001	1002.22 Student records and reports; rights of parents and
5002	students; notification; penalty.--
5003	(3) RIGHTS OF PARENT OR STUDENT.--The parent of any
5004	student who attends or has attended any public school, area
5005	technical center, or public postsecondary educational
5006	institution shall have the following rights with respect to any
5007	records or reports created, maintained, and used by any public
5008	educational institution in the state. However, whenever a
5009	student has attained 18 years of age, or is attending a
5010	postsecondary educational institution, the permission or consent
5011	required of, and the rights accorded to, the parents of the
5012	student shall thereafter be required of and accorded to the
5013	student only, unless the student is a dependent student of such
5014	parents as defined in 26 U.S.C. s. 152 (s. 152 of the Internal
5015	Revenue Code of 1954). The State Board of Education shall adopt
5016	rules whereby parents or students may exercise these rights:
5017	(d) Right of privacy.--Every student shall have a right of
5018	privacy with respect to the educational records kept on him or
5019	her. Personally identifiable records or reports of a student,
5020	and any personal information contained therein, are confidential
5021	and exempt from the provisions of s. 119.07(1). No state or
5022	local educational agency, board, public school, technical
5023	center, or public postsecondary educational institution shall
5024	permit the release of such records, reports, or information
5025	without the written consent of the student's parent, or of the
5026	student himself or herself if he or she is qualified as provided
5027	in this subsection, to any individual, agency, or organization.
5028	However, personally identifiable records or reports of a student
5029	may be released to the following persons or organizations
5030	without the consent of the student or the student's parent:
5031	1. Officials of schools, school systems, technical
5032	centers, or public postsecondary educational institutions in
5033	which the student seeks or intends to enroll; and a copy of such
5034	records or reports shall be furnished to the parent or student
5035	upon request. 2. Other school officials, including teachers
5036	within the educational institution or agency, who have
5037	legitimate educational interests in the information contained in
5038	the records.
5039	3. The United States Secretary of Education, the Director
5040	of the National Institute of Education, the Assistant Secretary
5041	for Education, the Comptroller General of the United States, or
5042	state or local educational authorities who are authorized to
5043	receive such information subject to the conditions set forth in
5044	applicable federal statutes and regulations of the United States
5045	Department of Education, or in applicable state statutes and
5046	rules of the State Board of Education.
5047	4. Other school officials, in connection with a student's
5048	application for or receipt of financial aid.
5049	5. Individuals or organizations conducting studies for or
5050	on behalf of an institution or a board of education for the
5051	purpose of developing, validating, or administering predictive
5052	tests, administering student aid programs, or improving
5053	instruction, if such studies are conducted in such a manner as
5054	will not permit the personal identification of students and
5055	their parents by persons other than representatives of such
5056	organizations and if such information will be destroyed when no
5057	longer needed for the purpose of conducting such studies.
5058	6. Accrediting organizations, in order to carry out their
5059	accrediting functions.
5060	7. School readiness coalitions and the Florida Partnership
5061	for School Readiness in order to carry out their assigned
5062	duties.
5063	8. For use as evidence in student expulsion hearings
5064	conducted by a district school board pursuant to the provisions
5065	of chapter 120.
5066	9. Appropriate parties in connection with an emergency, if
5067	knowledge of the information in the student's educational
5068	records is necessary to protect the health or safety of the
5069	student or other individuals.
5070	10. The Auditor General and the Office of Program Policy
5071	Analysis and Government Accountability in connection with its
5072	theirofficial functions; however, except when the collection of
5073	personally identifiable information is specifically authorized
5074	by law, any data collected by the Auditor General and theOffice
5075	of Program Policy Analysis andGovernment Accountability is
5076	confidential and exempt from the provisions of s. 119.07(1) and
5077	shall be protected in such a way as will not permit the personal
5078	identification of students and their parents by other than the
5079	Auditor General, the Office of Program Policy Analysis and
5080	Government Accountability, and itstheirstaff, and such
5081	personally identifiable data shall be destroyed when no longer
5082	needed for the Auditor General's and the Office of Program
5083	Policy Analysis andGovernment Accountability's official use.
5084	11.a. A court of competent jurisdiction in compliance with
5085	an order of that court or the attorney of record pursuant to a
5086	lawfully issued subpoena, upon the condition that the student
5087	and the student's parent are notified of the order or subpoena
5088	in advance of compliance therewith by the educational
5089	institution or agency.
5090	b. A person or entity pursuant to a court of competent
5091	jurisdiction in compliance with an order of that court or the
5092	attorney of record pursuant to a lawfully issued subpoena, upon
5093	the condition that the student, or his or her parent if the
5094	student is either a minor and not attending a postsecondary
5095	educational institution or a dependent of such parent as defined
5096	in 26 U.S.C. s. 152 (s. 152 of the Internal Revenue Code of
5097	1954), is notified of the order or subpoena in advance of
5098	compliance therewith by the educational institution or agency.
5099	12. Credit bureaus, in connection with an agreement for
5100	financial aid that the student has executed, provided that such
5101	information may be disclosed only to the extent necessary to
5102	enforce the terms or conditions of the financial aid agreement.
5103	Credit bureaus shall not release any information obtained
5104	pursuant to this paragraph to any person.
5105	13. Parties to an interagency agreement among the
5106	Department of Juvenile Justice, school and law enforcement
5107	authorities, and other signatory agencies for the purpose of
5108	reducing juvenile crime and especially motor vehicle theft by
5109	promoting cooperation and collaboration, and the sharing of
5110	appropriate information in a joint effort to improve school
5111	safety, to reduce truancy and in-school and out-of-school
5112	suspensions, and to support alternatives to in-school and out-
5113	of-school suspensions and expulsions that provide structured and
5114	well-supervised educational programs supplemented by a
5115	coordinated overlay of other appropriate services designed to
5116	correct behaviors that lead to truancy, suspensions, and
5117	expulsions, and that support students in successfully completing
5118	their education. Information provided in furtherance of such
5119	interagency agreements is intended solely for use in determining
5120	the appropriate programs and services for each juvenile or the
5121	juvenile's family, or for coordinating the delivery of such
5122	programs and services, and as such is inadmissible in any court
5123	proceedings prior to a dispositional hearing unless written
5124	consent is provided by a parent or other responsible adult on
5125	behalf of the juvenile.
5126
5127	This paragraph does not prohibit any educational institution
5128	from publishing and releasing to the general public directory
5129	information relating to a student if the institution elects to
5130	do so. However, no educational institution shall release, to any
5131	individual, agency, or organization that is not listed in
5132	subparagraphs 1.-13., directory information relating to the
5133	student body in general or a portion thereof unless it is
5134	normally published for the purpose of release to the public in
5135	general. Any educational institution making directory
5136	information public shall give public notice of the categories of
5137	information that it has designated as directory information with
5138	respect to all students attending the institution and shall
5139	allow a reasonable period of time after such notice has been
5140	given for a parent or student to inform the institution in
5141	writing that any or all of the information designated should not
5142	be released.
5143	Section 148. Subsections (4) through (9) of section
5144	1002.36, Florida Statutes, are renumbered as subsections (3)
5145	through (8), respectively, and present subsection(3) of said
5146	section is amended to read:
5147	1002.36 Florida School for the Deaf and the Blind.--
5148	(3) AUDITS.--The Auditor General shall audit the Florida
5149	School for the Deaf and the Blind as provided in chapter 11.
5150	Section 149. Paragraph (d) of subsection (5) of section
5151	1002.37, Florida Statutes, is amended to read:
5152	1002.37 The Florida Virtual School.--
5153	(5) The board of trustees shall annually submit to the
5154	Governor, the Legislature, the Commissioner of Education, and
5155	the State Board of Education a complete and detailed report
5156	setting forth:
5157	(d) A copy of an annual financial audit of the accounts
5158	and records of the Florida Virtual School, conducted by an
5159	independent certified public accountant and performed in
5160	accordance with rules adopted by the Office of Government
5161	AccountabilityAuditor General.
5162	Section 150. Subsection (5) of section 1004.28, Florida
5163	Statutes, is amended to read:
5164	1004.28 Direct-support organizations; use of property;
5165	board of directors; activities; audit; facilities.--
5166	(5) ANNUAL AUDIT.--Each direct-support organization shall
5167	provide for an annual financial audit of its accounts and
5168	records to be conducted by an independent certified public
5169	accountant in accordance with rules adopted by the Office of
5170	Government AccountabilityAuditor Generalpursuant to s.
5171	11.45(8) and by the university board of trustees. The annual
5172	audit report shall be submitted, within 9 months after the end
5173	of the fiscal year, to the Office of Government Accountability
5174	Auditor Generaland the State Board of Education for review. The
5175	State Board of Education, the university board of trustees, the
5176	Auditor General, and the Office of Program Policy Analysis and
5177	Government Accountability shall have the authority to require
5178	and receive from the organization or from its independent
5179	auditor any records relative to the operation of the
5180	organization. The identity of donors who desire to remain
5181	anonymous shall be protected, and that anonymity shall be
5182	maintained in the auditor's report. All records of the
5183	organization other than the auditor's report, management letter,
5184	and any supplemental data requested by the State Board of
5185	Education, the university board of trustees, the Auditor
5186	General, and the Office of Program Policy Analysis and
5187	Government Accountability shall be confidential and exempt from
5188	the provisions of s. 119.07(1).
5189	Section 151. Subsection (5) of section 1004.29, Florida
5190	Statutes, is amended to read:
5191	1004.29 University health services support
5192	organizations.--
5193	(5) Each university health services support organization
5194	shall provide for an annual financial audit in accordance with
5195	s. 1004.28(5). The auditor's report, management letter, and any
5196	supplemental data requested by the State Board of Education, the
5197	university board of trustees, and the Office of Government
5198	AccountabilityAuditor Generalshall be considered public
5199	records, pursuant to s. 119.07.
5200	Section 152. Paragraph (d) of subsection (2) and paragraph
5201	(b) of subsection (8) of section 1004.43, Florida Statutes, are
5202	amended to read:
5203	1004.43 H. Lee Moffitt Cancer Center and Research
5204	Institute.--There is established the H. Lee Moffitt Cancer
5205	Center and Research Institute at the University of South
5206	Florida.
5207	(2) The State Board of Education shall provide in the
5208	agreement with the not-for-profit corporation for the following:
5209	(d) Preparation of an annual financial audit of the not-
5210	for-profit corporation's accounts and records and the accounts
5211	and records of any subsidiaries to be conducted by an
5212	independent certified public accountant. The annual audit report
5213	shall include a management letter, as defined in s. 11.45, and
5214	shall be submitted to the Office of Government Accountability
5215	Auditor Generaland the State Board of Education. The State
5216	Board of Education, the Auditor General, and the Office of
5217	Program Policy Analysis andGovernment Accountability shall have
5218	the authority to require and receive from the not-for-profit
5219	corporation and any subsidiaries or from their independent
5220	auditor any detail or supplemental data relative to the
5221	operation of the not-for-profit corporation or subsidiary.
5222	(8)
5223	(b) Proprietary confidential business information is
5224	confidential and exempt from the provisions of s. 119.07(1) and
5225	s. 24(a), Art. I of the State Constitution. However, the Auditor
5226	General, the Office of Program Policy Analysis andGovernment
5227	Accountability,and the State Board of Education, pursuant to
5228	their oversight and auditing functions, must be given access to
5229	all proprietary confidential business information upon request
5230	and without subpoena and must maintain the confidentiality of
5231	information so received. As used in this paragraph, the term
5232	“proprietary confidential business information” means
5233	information, regardless of its form or characteristics, which is
5234	owned or controlled by the not-for-profit corporation or its
5235	subsidiaries; is intended to be and is treated by the not-for-
5236	profit corporation or its subsidiaries as private and the
5237	disclosure of which would harm the business operations of the
5238	not-for-profit corporation or its subsidiaries; has not been
5239	intentionally disclosed by the corporation or its subsidiaries
5240	unless pursuant to law, an order of a court or administrative
5241	body, a legislative proceeding pursuant to s. 5, Art. III of the
5242	State Constitution, or a private agreement that provides that
5243	the information may be released to the public; and which is
5244	information concerning:
5245	1. Internal auditing controls and reports of internal
5246	auditors;
5247	2. Matters reasonably encompassed in privileged attorney-
5248	client communications;
5249	3. Contracts for managed-care arrangements, including
5250	preferred provider organization contracts, health maintenance
5251	organization contracts, and exclusive provider organization
5252	contracts, and any documents directly relating to the
5253	negotiation, performance, and implementation of any such
5254	contracts for managed-care arrangements;
5255	4. Bids or other contractual data, banking records, and
5256	credit agreements the disclosure of which would impair the
5257	efforts of the not-for-profit corporation or its subsidiaries to
5258	contract for goods or services on favorable terms;
5259	5. Information relating to private contractual data, the
5260	disclosure of which would impair the competitive interest of the
5261	provider of the information;
5262	6. Corporate officer and employee personnel information;
5263	7. Information relating to the proceedings and records of
5264	credentialing panels and committees and of the governing board
5265	of the not-for-profit corporation or its subsidiaries relating
5266	to credentialing;
5267	8. Minutes of meetings of the governing board of the not-
5268	for-profit corporation and its subsidiaries, except minutes of
5269	meetings open to the public pursuant to subsection (9);
5270	9. Information that reveals plans for marketing services
5271	that the corporation or its subsidiaries reasonably expect to be
5272	provided by competitors;
5273	10. Trade secrets as defined in s. 688.002, including
5274	reimbursement methodologies or rates; or
5275	11. The identity of donors or prospective donors of
5276	property who wish to remain anonymous or any information
5277	identifying such donors or prospective donors. The anonymity of
5278	these donors or prospective donors must be maintained in the
5279	auditor's report.
5280
5281	As used in this paragraph, the term “managed care” means systems
5282	or techniques generally used by third-party payors or their
5283	agents to affect access to and control payment for health care
5284	services. Managed-care techniques most often include one or more
5285	of the following: prior, concurrent, and retrospective review of
5286	the medical necessity and appropriateness of services or site of
5287	services; contracts with selected health care providers;
5288	financial incentives or disincentives related to the use of
5289	specific providers, services, or service sites; controlled
5290	access to and coordination of services by a case manager; and
5291	payor efforts to identify treatment alternatives and modify
5292	benefit restrictions for high-cost patient care.
5293	Section 153. Paragraph (d) of subsection (3) of section
5294	1004.445, Florida Statutes, is amended to read:
5295	1004.445 Florida Alzheimer's Center and Research
5296	Institute.--
5297	(3) The State Board of Education shall provide in the
5298	agreement with the not-for-profit corporation for the following:
5299	(d) Preparation of an annual postaudit of the not-for-
5300	profit corporation's financial accounts and the financial
5301	accounts of any subsidiaries to be conducted by an independent
5302	certified public accountant. The annual audit report shall
5303	include management letters and shall be submitted to the Office
5304	of Government AccountabilityAuditor Generaland the State Board
5305	of Education for review. The State Board of Education, the
5306	Auditor General, and the Office of Program Policy Analysis and
5307	Government Accountability shall have the authority to require
5308	and receive from the not-for-profit corporation and any
5309	subsidiaries, or from their independent auditor, any detail or
5310	supplemental data relative to the operation of the not-for-
5311	profit corporation or subsidiary.
5312	Section 154. Subsection (2) of section 1004.58, Florida
5313	Statutes, is amended to read:
5314	1004.58 Leadership Board for Applied Research and Public
5315	Service.--
5316	(2) Membership of the board shall be:
5317	(a) The Commissioner of Education, or the commissioner's
5318	designee, who shall serve as chair.
5319	(b) The director of the Office of Planning and Budgeting
5320	of the Executive Office of the Governor.
5321	(c) The secretary of the Department of Management
5322	Services.
5323	(d) The director of Economic and Demographic Research.
5324	(e) The director of the Office of Program Policy Analysis
5325	and Government Accountability.
5326	(e)(f) The President of the Florida League of Cities.
5327	(f)(g)The President for the Florida Association of
5328	Counties.
5329	(g)(h)The President of the Florida School Board
5330	Association.
5331	(h)(i)Five additional university president members,
5332	designated by the commissioner, to rotate annually.
5333	Section 155. Subsection (6) of section 1004.70, Florida
5334	Statutes, is amended to read:
5335	1004.70 Community college direct-support organizations.--
5336	(6) ANNUAL AUDIT.--Each direct-support organization shall
5337	provide for an annual financial audit in accordance with rules
5338	adopted by the Auditor General pursuant to s. 11.45(8). The
5339	annual audit report must be submitted, within 9 months after the
5340	end of the fiscal year, to the Office of Government
5341	AccountabilityAuditor General, the State Board of Education,
5342	and the board of trustees for review. The board of trustees, the
5343	Auditor General, and the Office of Program Policy Analysis and
5344	Government Accountability may require and receive from the
5345	organization or from its independent auditor any detail or
5346	supplemental data relative to the operation of the organization.
5347	The identity of donors who desire to remain anonymous shall be
5348	protected, and that anonymity shall be maintained in the
5349	auditor's report. All records of the organization, other than
5350	the auditor's report, any information necessary for the
5351	auditor's report, any information related to the expenditure of
5352	funds, and any supplemental data requested by the board of
5353	trustees, the Auditor General, and the Office of Program Policy
5354	Analysis andGovernment Accountability, shall be confidential
5355	and exempt from the provisions of s. 119.07(1).
5356	Section 156. Subsection (5) of section 1004.78, Florida
5357	Statutes, is amended to read:
5358	1004.78 Technology transfer centers at community
5359	colleges.--
5360	(5) A technology transfer center shall be financed from
5361	the Academic Improvement Program or from moneys of a community
5362	college which are on deposit or received for use in the
5363	activities conducted in the center. Such moneys shall be
5364	deposited by the community college in a permanent technology
5365	transfer fund in a depository or depositories approved for the
5366	deposit of state funds and shall be accounted for and disbursed
5367	subject to audit by the Office of Government Accountability
5368	Auditor General.
5369	Section 157. Subsection (7) of section 1005.37, Florida
5370	Statutes, is amended to read:
5371	1005.37 Student Protection Fund.--
5372	(7) The Student Protection Fund must be actuarially sound,
5373	periodically audited by the Office of Government Accountability
5374	Auditor General in connection with itshis or heraudit of the
5375	Department of Education, and reviewed to determine if additional
5376	fees must be charged to schools eligible to participate in the
5377	fund.
5378	Section 158. Subsection (6) of section 1006.07, Florida
5379	Statutes, is amended to read:
5380	1006.07 District school board duties relating to student
5381	discipline and school safety.--The district school board shall
5382	provide for the proper accounting for all students, for the
5383	attendance and control of students at school, and for proper
5384	attention to health, safety, and other matters relating to the
5385	welfare of students, including:
5386	(6) SAFETY AND SECURITY BEST PRACTICES.--Use the Safety
5387	and Security Best Practices developed by the Office of Program
5388	Policy Analysis andGovernment Accountability to conduct a self-
5389	assessment of the school districts' current safety and security
5390	practices. Based on these self-assessment findings, the district
5391	school superintendent shall provide recommendations to the
5392	district school board which identify strategies and activities
5393	that the district school board should implement in order to
5394	improve school safety and security. Annually each district
5395	school board must receive the self-assessment results at a
5396	publicly noticed district school board meeting to provide the
5397	public an opportunity to hear the district school board members
5398	discuss and take action on the report findings. Each district
5399	school superintendent shall report the self-assessment results
5400	and school board action to the commissioner within 30 days after
5401	the district school board meeting.
5402	Section 159. Section 1006.19, Florida Statutes, is amended
5403	to read:
5404	1006.19 Audit of records of nonprofit corporations and
5405	associations handling interscholastic activities.--
5406	(1) Each nonprofit association or corporation that
5407	operates for the purpose of supervising and controlling
5408	interscholastic activities of public high schools and whose
5409	membership is composed of duly certified representatives of
5410	public high schools, and whose rules and regulations are
5411	established by members thereof, shall have an annual financial
5412	audit of its accounts and records by an independent certified
5413	public accountant retained by it and paid from its funds. The
5414	accountant shall furnish a copy of the audit report to the
5415	Office of Government AccountabilityAuditor General.
5416	(2) Any such nonprofit association or corporation shall
5417	keep adequate and complete records of all moneys received by it,
5418	including the source and amount, and all moneys spent by it,
5419	including salaries, fees, expenses, travel allowances, and all
5420	other items of expense. All records of any such organization
5421	shall be open for inspection by the Office of Government
5422	AccountabilityAuditor General.
5423	Section 160. Section 1008.35, Florida Statutes, is amended
5424	to read:
5425	1008.35 Best financial management practices for school
5426	districts; standards; reviews; designation of school
5427	districts.--
5428	(1) The purpose of best financial management practices
5429	reviews is to improve Florida school district management and use
5430	of resources and to identify cost savings. The Office of Program
5431	Policy Analysis and Government Accountability is(OPPAGA) and
5432	the Office of the Auditor General aredirected to develop a
5433	system for reviewing the financial management practices of
5434	school districts. In this system, the Auditor General shall
5435	assist OPPAGA in examining district operations to determine
5436	whether they meet “best financial management practices.”
5437	(2) The best financial management practices adopted by the
5438	Commissioner of Education may be updated periodically after
5439	consultation with the Legislature, the Governor, the Department
5440	of Education, school districts, and the Office of Government
5441	AccountabilityAuditor General. The Office of Government
5442	AccountabilityOPPAGAshall submit to the Commissioner of
5443	Education for review and adoption proposed revisions to the best
5444	financial management practices adopted by the commissioner. The
5445	best financial management practices, at a minimum, must instill
5446	public confidence by addressing the school district's use of
5447	resources, identifying ways that the district could save funds,
5448	and improving districts' performance accountability systems,
5449	including public accountability. To achieve these objectives,
5450	best practices shall be developed for, but need not be limited
5451	to, the following areas:
5452	(a) Management structures.
5453	(b) Performance accountability.
5454	(c) Efficient delivery of educational services, including
5455	instructional materials.
5456	(d) Administrative and instructional technology.
5457	(e) Personnel systems and benefits management.
5458	(f) Facilities construction.
5459	(g) Facilities maintenance.
5460	(h) Student transportation.
5461	(i) Food service operations.
5462	(j) Cost control systems, including asset management, risk
5463	management, financial management, purchasing, internal auditing,
5464	and financial auditing.
5465
5466	In areas for which the commissioner has not adopted best
5467	practices, the Office of Government AccountabilityOPPAGAmay
5468	develop additional best financial management practices, with
5469	input from a broad range of stakeholders. The Office of
5470	Government AccountabilityOPPAGAshall present any additional
5471	best practices to the commissioner for review and adoption.
5472	Revised best financial management practices adopted by the
5473	commissioner must be used in the next year's scheduled school
5474	district reviews conducted according to this section.
5475	(3) The Office of Government AccountabilityOPPAGAshall
5476	contract with a private firm selected through a formal request
5477	for proposal process to perform the review, to the extent that
5478	funds are provided for this purpose in the General
5479	Appropriations Act each year. When sufficient funds are not
5480	provided to contract for all the scheduled best financial
5481	management practices reviews, the Office of Government
5482	AccountabilityOPPAGAshall conduct the remaining reviews
5483	scheduled for that year, except as otherwise provided in this
5484	act. At least one member of the private firm review team shall
5485	have expertise in school district finance. The scope of the
5486	review shall focus on the best practices adopted by the
5487	Commissioner of Education, pursuant to subsection (2). The
5488	Office of Government AccountabilityOPPAGAmay include
5489	additional items in the scope of the review after seeking input
5490	from the school district and the Department of Education.
5491	(4) The Office of Government AccountabilityOPPAGAshall
5492	consult with the Commissioner of Education throughout the best
5493	practices review process to ensure that the technical expertise
5494	of the Department of Education benefits the review process and
5495	supports the school districts before, during, and after the
5496	review.
5497	(5) It is the intent of the Legislature that each school
5498	district shall be subject to a best financial management
5499	practices review. The Legislature also intends that all school
5500	districts shall be reviewed on a continuing 5-year cycle, as
5501	follows, unless specified otherwise in the General
5502	Appropriations Act, or as provided in this section:
5503	(a) Year 1: Hillsborough, Sarasota, Collier, Okaloosa,
5504	Alachua, St. Lucie, Santa Rosa, Hernando, Indian River, Monroe,
5505	Osceola, and Bradford.
5506	(b) Year 2: Miami-Dade, Duval, Volusia, Bay, Columbia,
5507	Suwannee, Wakulla, Baker, Union, Hamilton, Jefferson, Gadsden,
5508	and Franklin.
5509	(c) Year 3: Palm Beach, Orange, Seminole, Lee, Escambia,
5510	Leon, Levy, Taylor, Madison, Gilchrist, Gulf, Dixie, Liberty,
5511	and Lafayette.
5512	(d) Year 4: Pinellas, Pasco, Marion, Manatee, Clay,
5513	Charlotte, Citrus, Highlands, Nassau, Hendry, Okeechobee,
5514	Hardee, DeSoto, and Glades.
5515	(e) Year 5: Broward, Polk, Brevard, Lake, St. Johns,
5516	Martin, Putnam, Jackson, Flagler, Walton, Sumter, Holmes,
5517	Washington, and Calhoun.
5518	(6)(a) The Joint Legislative Auditing Committee may adjust
5519	the schedule of districts to be reviewed when unforeseen
5520	circumstances prevent initiation of reviews scheduled in a given
5521	year.
5522	(b) Once the 5-year cycle has been completed, reviews
5523	shall continue, beginning again with those districts included in
5524	year one of the cycle unless a district has requested and
5525	received a waiver as provided in subsection (17).
5526	(7) At the direction of the JointLegislative Auditing
5527	Committee or the President of the Senate and the Speaker of the
5528	House of Representatives, and subject to funding by the
5529	Legislature, the Office of Government AccountabilityOPPAGAmay
5530	conduct, or contract with a private firm to conduct, up to two
5531	additional best financial management practices reviews in
5532	districts not scheduled for review during that year if such
5533	review is necessary to address adverse financial conditions.
5534	(8) Reviews shall be conducted by the Office of Government
5535	AccountabilityOPPAGAand the consultant to the extent
5536	specifically funded by the Legislature in the General
5537	Appropriations Act for this purpose. Such funds may be used for
5538	the cost of reviews by the Office of Government Accountability
5539	OPPAGA and private consultants contracted by the Office of
5540	Government Accountabilitydirector of OPPAGA. Costs may include
5541	professional services, travel expenses of the Office of
5542	Government AccountabilityOPPAGA andstaff of the Auditor
5543	General, and any other necessary expenses incurred as part of a
5544	best financial management practices review.
5545	(9) Districts scheduled for review must complete a self-
5546	assessment instrument provided by the Office of Government
5547	AccountabilityOPPAGAwhich indicates the school district's
5548	evaluation of its performance on each best practice. The
5549	district must begin the self-assessment not later than 60 days
5550	prior to the commencement of the review. The completed self-
5551	assessment instrument and supporting documentation must be
5552	submitted to the Office of Government AccountabilityOPPAGAnot
5553	later than the date of commencement of the review as notified by
5554	the Office of Government AccountabilityOPPAGA. The best
5555	practice review team will use this self-assessment information
5556	during their review of the district.
5557	(10) During the review, the Office of Government
5558	AccountabilityOPPAGAand the consultant conducting the review,
5559	if any, shall hold at least one advertised public forum as part
5560	of the review in order to explain the best financial management
5561	practices review process and obtain input from students,
5562	parents, the business community, and other district residents
5563	regarding their concerns about the operations and management of
5564	the school district.
5565	(11) District reviews conducted under this section must be
5566	completed within 6 months after commencement. The Office of
5567	Government AccountabilityOPPAGAshall issue a final report to
5568	the President of the Senate, the Speaker of the House of
5569	Representatives, and the district regarding the district's use
5570	of best financial management practices and cost savings
5571	recommendations within 60 days after completing the reviews.
5572	Copies of the final report shall be provided to the Governor,
5573	the Commissioner of Education, and to the chairs of school
5574	advisory councils and district advisory councils established
5575	pursuant to s. 1001.452(1)(a) and (b). The district school board
5576	shall notify all members of the school advisory councils and
5577	district advisory council by mail that the final report has been
5578	delivered to the school district and to the council chairs. The
5579	notification shall also inform members of the Office of
5580	Government AccountabilityOPPAGAwebsite address at which an
5581	electronic copy of the report is available.
5582	(12) After receipt of the final report and before the
5583	district school board votes whether to adopt the action plan, or
5584	if no action plan was required because the district was found to
5585	be using the best practices, the district school board shall
5586	hold an advertised public forum to accept public input and
5587	review the findings and recommendations of the report. The
5588	district school board shall advertise and promote this forum in
5589	a manner appropriate to inform school and district advisory
5590	councils, parents, school district employees, the business
5591	community, and other district residents of the opportunity to
5592	attend this meeting. The Office of Government Accountability
5593	OPPAGAand the consultant, if any, shall also be represented at
5594	this forum.
5595	(13)(a) If the district is found not to conform to best
5596	financial management practices, the report must contain an
5597	action plan detailing how the district could meet the best
5598	practices within 2 years. The district school board must decide,
5599	by a majority plus one vote within 90 days after receipt of the
5600	final report, whether or not to implement the action plan and
5601	pursue a “Seal of Best Financial Management” awarded by the
5602	State Board of Education to qualified school districts. If a
5603	district fails to vote on the action plan within 90 days,
5604	district school board members may be required to appear and
5605	present testimony before a legislative committee, pursuant to s.
5606	11.143.
5607	(b) The district school board may vote to reverse a
5608	decision not to implement an action plan, provided that the
5609	action plan is implemented and there is still sufficient time,
5610	as determined by the district school board, to meet the best
5611	practices within 2 years after issuance of the final report.
5612	(c) Within 90 days after the receipt of the final report,
5613	the district school board must notify the Auditor GeneralOPPAGA
5614	and the Commissioner of Education in writing of the date and
5615	outcome of the district school board vote on whether to adopt
5616	the action plan. If the district school board fails to vote on
5617	whether to adopt the action plan, the district school
5618	superintendent must notify the Office of Government
5619	AccountabilityOPPAGAand the Commissioner of Education. The
5620	Department of Education may contact the school district, assess
5621	the situation, urge the district school board to vote, and offer
5622	technical assistance, if needed.
5623	(14) If a district school board votes to implement the
5624	action plan:
5625	(a) No later than 1 year after receipt of the final
5626	report, the district school board must submit an initial status
5627	report to the President of the Senate, the Speaker of the House
5628	of Representatives, the Governor, the Office of Government
5629	AccountabilityOPPAGA, the Auditor General,the State Board of
5630	Education, and the Commissioner of Education on progress made
5631	toward implementing the action plan and whether changes have
5632	occurred in other areas of operation that would affect
5633	compliance with the best practices.
5634	(b) A second status report must be submitted by the school
5635	district to the President of the Senate, the Speaker of the
5636	House of Representatives, the Governor, the Office of Government
5637	Accountability,OPPAGA, the Auditor General,the Commissioner of
5638	Education, and the State Board of Education no later than 1 year
5639	after submission of the initial report.
5640
5641	Status reports are not required once the Office of Government
5642	AccountabilityOPPAGAconcludes that the district is using best
5643	practices.
5644	(15) After receipt of each of a district's two status
5645	reports required by subsection (14), the Office of Government
5646	AccountabilityOPPAGAshall assess the district's implementation
5647	of the action plan and progress toward implementing the best
5648	financial management practices in areas covered by the plan.
5649	Following each assessment, the Office of Government
5650	AccountabilityOPPAGAshall issue a report to the President of
5651	the Senate, the Speaker of the House of Representatives, and the
5652	district indicating whether the district has successfully
5653	implemented the best financial management practices. Copies of
5654	the report must be provided to the Governor, the Auditor
5655	General,the Commissioner of Education, and the State Board of
5656	Education. If a district has failed to implement an action plan
5657	adopted pursuant to subsection (13), district school board
5658	members and the district school superintendent may be required
5659	to appear before a legislative committee, pursuant to s. 11.143,
5660	to present testimony regarding the district's failure to
5661	implement such action plan.
5662	(16) District school boards that successfully implement
5663	the best financial management practices within 2 years, or are
5664	determined in the review to be using the best practices, are
5665	eligible to receive a “Seal of Best Financial Management.” Upon
5666	notification to the Commissioner of Education and the State
5667	Board of Education by the Office of Government Accountability
5668	OPPAGAthat a district has been found to be using the best
5669	financial management practices, the State Board of Education
5670	shall award that district a “Seal of Best Financial Management”
5671	certifying that the district is adhering to the state's best
5672	financial management practices. The State Board of Education
5673	designation shall be effective for 5 years from the
5674	certification date or until the next review is completed,
5675	whichever is later. During the designation period, the district
5676	school board shall annually, not later than the anniversary date
5677	of the certification, notify the Office of Government
5678	AccountabilityOPPAGA, the Auditor General, the Commissioner of
5679	Education, and the State Board of Education of any changes in
5680	policies or operations or any other situations that would not
5681	conform to the state's best financial management practices. The
5682	State Board of Education may revoke the designation of a
5683	district school board at any time if it determines that a
5684	district is no longer complying with the state's best financial
5685	management practices. If no such changes have occurred and the
5686	district school board determines that the school district
5687	continues to conform to the best financial management practices,
5688	the district school board shall annually report that information
5689	to the State Board of Education, with copies to the Office of
5690	Government AccountabilityOPPAGA, the Auditor General,and the
5691	Commissioner of Education.
5692	(17)(a) A district school board that has been awarded a
5693	“Seal of Best Financial Management” by the State Board of
5694	Education and has annually reported to the State Board of
5695	Education that the district is still conforming to the best
5696	financial management practices may request a waiver from
5697	undergoing its next scheduled Best Financial Management
5698	Practices review.
5699	(b) To apply for such waiver, not later than September 1
5700	of the fiscal year prior to the fiscal year in which the
5701	district is next scheduled for review, the district school board
5702	shall certify to the Office of Government AccountabilityOPPAGA
5703	and the Department of Education the district school board's
5704	determination that the school district is still conforming to
5705	the best financial management practices.
5706	(c) After consultation with the Department of Education
5707	and review of the district school board's determination, the
5708	Office of Government AccountabilityOPPAGAmay recommend to the
5709	Legislative Budget Commission that the district be granted a
5710	waiver for the next scheduled Best Financial Management
5711	Practices review. If approved for waiver, the Office of
5712	Government AccountabilityOPPAGAshall notify the school
5713	district and the Department of Education that no review of that
5714	district will be conducted during the next scheduled review
5715	cycle. In that event, the district school board must continue
5716	annual reporting to the State Board of Education as required in
5717	subsection (16). District school boards granted a waiver for one
5718	review cycle are not eligible for waiver of the next scheduled
5719	review cycle.
5720	(18) District school boards that receive a best financial
5721	management practices review must maintain records that will
5722	enable independent verification of the implementation of the
5723	action plan and any related fiscal impacts.
5724	(19) Unrestricted cost savings resulting from
5725	implementation of the best financial management practices must
5726	be spent at the school and classroom levels for teacher
5727	salaries, teacher training, improved classroom facilities,
5728	student supplies, textbooks, classroom technology, and other
5729	direct student instruction activities. Cost savings identified
5730	for a program that has restrictive expenditure requirements
5731	shall be used for the enhancement of the specific program.
5732	Section 161. Subsection (1) of section 1008.46, Florida
5733	Statutes, is amended to read:
5734	1008.46 State university accountability process.--It is
5735	the intent of the Legislature that an accountability process be
5736	implemented that provides for the systematic, ongoing evaluation
5737	of quality and effectiveness of state universities. It is
5738	further the intent of the Legislature that this accountability
5739	process monitor performance at the system level in each of the
5740	major areas of instruction, research, and public service, while
5741	recognizing the differing missions of each of the state
5742	universities. The accountability process shall provide for the
5743	adoption of systemwide performance standards and performance
5744	goals for each standard identified through a collaborative
5745	effort involving state universities, the Legislature, and the
5746	Governor's Office. These standards and goals shall be consistent
5747	with s. 216.011(1) to maintain congruity with the performance-
5748	based budgeting process. This process requires that university
5749	accountability reports reflect measures defined through
5750	performance-based budgeting. The performance-based budgeting
5751	measures must also reflect the elements of teaching, research,
5752	and service inherent in the missions of the state universities.
5753	(1) By December 31 of each year, the State Board of
5754	Education shall submit an annual accountability report providing
5755	information on the implementation of performance standards,
5756	actions taken to improve university achievement of performance
5757	goals, the achievement of performance goals during the prior
5758	year, and initiatives to be undertaken during the next year. The
5759	accountability reports shall be designed in consultation with
5760	the Governor's Office, the Office of Program Policy Analysis and
5761	Government Accountability, and the Legislature.
5762	Section 162. Subsection (4) of section 1009.265, Florida
5763	Statutes, is amended to read:
5764	1009.265 State employee fee waivers.--
5765	(4) The Office of Government AccountabilityAuditor
5766	Generalshall include a review of the cost assessment data in
5767	conjunction with itshis or heraudit responsibilities for
5768	community colleges, state universities, and the Department of
5769	Education.
5770	Section 163. Paragraph (c) of subsection (5) of section
5771	1009.53, Florida Statutes, is amended to read:
5772	1009.53 Florida Bright Futures Scholarship Program.--
5773	(5) The department shall issue awards from the scholarship
5774	program annually. Annual awards may be for up to 45 semester
5775	credit hours or the equivalent. Before the registration period
5776	each semester, the department shall transmit payment for each
5777	award to the president or director of the postsecondary
5778	education institution, or his or her representative, except that
5779	the department may withhold payment if the receiving institution
5780	fails to report or to make refunds to the department as required
5781	in this section.
5782	(c) Each institution that receives moneys through this
5783	program shall prepare an annual report that includes an annual
5784	financial audit, conducted by an independent certified public
5785	accountant or the Office of Government AccountabilityAuditor
5786	General. The report shall include an audit of the institution's
5787	administration of the program and a complete accounting of the
5788	moneys for the program. This report must be submitted to the
5789	department annually by March 1. The department may conduct its
5790	own annual audit of an institution's administration of the
5791	program. The department may request a refund of any moneys
5792	overpaid to the institution for the program. The department may
5793	suspend or revoke an institution's eligibility to receive future
5794	moneys for the program if the department finds that an
5795	institution has not complied with this section. The institution
5796	must remit within 60 days any refund requested in accordance
5797	with this subsection.
5798	Section 164. Section 1009.976, Florida Statutes, is
5799	amended to read:
5800	1009.976 Annual report.--On or before March 31 of each
5801	year, the Florida Prepaid College Board shall prepare or cause
5802	to be prepared separate reports setting forth in appropriate
5803	detail an accounting of the prepaid program and the savings
5804	program which include a description of the financial condition
5805	of each respective program at the close of the fiscal year. The
5806	board shall submit copies of the reports to the Governor, the
5807	President of the Senate, the Speaker of the House of
5808	Representatives, and the minority leaders of the House and
5809	Senate and shall make the report for the prepaid program
5810	available to each purchaser and the report for the savings
5811	program available to each benefactor and designated beneficiary.
5812	The accounts of the fund for the prepaid program and the savings
5813	program shall be subject to annual audits by the Office of
5814	Government AccountabilityAuditor General.
5815	Section 165. Subsection (3) of section 1009.983, Florida
5816	Statutes, is amended to read:
5817	1009.983 Direct-support organization; authority.--
5818	(3) The direct-support organization shall provide for an
5819	annual financial audit in accordance with s. 215.981. The board
5820	and Office of Government AccountabilityAuditor Generalmay
5821	require and receive from the organization or its independent
5822	auditor any detail or supplemental data relative to the
5823	operation of the organization.
5824	Section 166. Subsection (1) of section 1010.305, Florida
5825	Statutes, is amended to read:
5826	1010.305 Audit of student enrollment.--
5827	(1) The Office of Government AccountabilityAuditor
5828	Generalshall periodically examine the records of school
5829	districts, and other agencies as appropriate, to determine
5830	compliance with law and State Board of Education rules relating
5831	to the classification, assignment, and verification of full-time
5832	equivalent student enrollment and student transportation
5833	reported under the Florida Education Finance Program.
5834	Section 167. Subsection (2) of section 1011.10, Florida
5835	Statutes, is amended to read:
5836	1011.10 Penalty.--
5837	(2) Each member of any district school board voting to
5838	incur an indebtedness against the district school funds in
5839	excess of the expenditure allowed by law, or in excess of any
5840	appropriation as adopted in the original official budget or
5841	amendments thereto, or to approve or pay any illegal charge
5842	against the funds, and any chair of a district school board or
5843	district school superintendent who signs a warrant for payment
5844	of any such claim or bill of indebtedness against any of the
5845	funds shall be personally liable for the amount, and shall be
5846	guilty of malfeasance in office and subject to removal by the
5847	Governor. It shall be the duty of the Office of Government
5848	AccountabilityAuditor General, other state officials, or
5849	independent certified public accountants charged by law with the
5850	responsibility for auditing school accounts, upon discovering
5851	any such illegal expenditure or expenditures in excess of the
5852	appropriations in the budget as officially amended, to certify
5853	such fact to the Department of Banking and Finance, which
5854	thereupon shall verify such fact and it shall be the duty of the
5855	Department of Banking and Finance to advise the Department of
5856	Legal Affairs thereof, and it shall be the duty of the
5857	Department of Legal Affairs to cause to be instituted and
5858	prosecuted, either through its office or through any state
5859	attorney, proceedings at law or in equity against such member or
5860	members of a district school board or district school
5861	superintendent. If either of the officers does not institute
5862	proceedings within 90 days after the audit has been certified to
5863	them by the Department of Banking and Finance, any taxpayer may
5864	institute suit in his or her own name on behalf of the district.
5865	Section 168. Subsection (6) of section 1011.51, Florida
5866	Statutes, is amended to read:
5867	1011.51 Independent postsecondary endowment grants.--
5868	(6) Matching endowment grants made pursuant to this
5869	section to a qualified independent nonprofit college or
5870	university shall be placed in a separate restricted endowment by
5871	such institution. The interest or other income accruing from the
5872	endowment shall be expended exclusively for professorships,
5873	library resources, scientific and technical equipment, and
5874	nonathletic scholarships. Moreover, the funds in the endowment
5875	shall not be used for pervasively sectarian instruction,
5876	religious worship, or theology or divinity programs or
5877	resources. The records of the endowment shall be subject to
5878	review by the department and audit or examination by the Auditor
5879	General and the Office of Program Policy Analysis andGovernment
5880	Accountability. If any institution receiving a matching
5881	endowment grant pursuant to this section ceases operations and
5882	undergoes dissolution proceedings, then all funds received
5883	pursuant to this section from the state shall be returned.
5884	Section 169. Paragraph (f) of subsection (2) of section
5885	1013.35, Florida Statutes, is amended to read:
5886	1013.35 School district educational facilities plan;
5887	definitions; preparation, adoption, and amendment; long-term
5888	work programs.--
5889	(2) PREPARATION OF TENTATIVE DISTRICT EDUCATIONAL
5890	FACILITIES PLAN.--
5891	(f) Commencing on October 1, 2002, and not less than once
5892	every 5 years thereafter, the district school board shall
5893	contract with a qualified, independent third party to conduct a
5894	financial management and performance audit of the educational
5895	planning and construction activities of the district. An audit
5896	conducted by the Office of Program Policy Analysis and
5897	Government Accountability and the Auditor Generalpursuant to s.
5898	1008.35 satisfies this requirement.
5899	Section 170. Subsections (2) and (5) of section 1013.512,
5900	Florida Statutes, are amended to read:
5901	1013.512 Land Acquisition and Facilities Maintenance
5902	Operations Advisory Board.--
5903	(2) If the director of the Office of Program Policy
5904	Analysis and Government Accountability (OPPAGA) or the Auditor
5905	Generaldetermines in a review or examination that significant
5906	deficiencies exist in a school district's land acquisition and
5907	facilities maintenance operational processes, ithe or sheshall
5908	certify to the President of the Senate, the Speaker of the House
5909	of Representatives, the Legislative Budget Commission, and the
5910	Governor that the deficiency exists. The Legislative Budget
5911	Commission shall determine whether funds for the school district
5912	will be placed in reserve until the deficiencies are corrected.
5913	(5) Within 60 days of convening, the Land Acquisition and
5914	Facilities Maintenance Operations Advisory Board shall assess
5915	the district's progress and corrective actions and report to the
5916	Commissioner of Education. The advisory board's report must
5917	address the release of any funds placed in reserve by the
5918	Executive Office of the Governor. Any recommendation from the
5919	advisory board for the release of funds shall include a
5920	certification that policies established, procedures followed,
5921	and expenditures made by the school board related to site
5922	acquisition and facilities planning, construction, and
5923	maintenance operations are consistent with recommendations of
5924	the Land Acquisition and Facilities Maintenance Operations
5925	Advisory Board and will accomplish corrective action and address
5926	recommendations made by the Office of Program Policy Analysis
5927	and Government Accountability and the Auditor General. If the
5928	advisory board does not recommend release of the funds held in
5929	reserve, they shall provide additional assistance and submit a
5930	subsequent report 60 days after the previous report.
5931	Section 171. Section 34 of chapter 2002-22, Laws of
5932	Florida, is amended to read:
5933	Section 34. Before the 2005 Regular Legislative Session of
5934	the Legislature, the Office of Program Policy Analysis and
5935	Government Accountability shall conduct a review of and prepare
5936	a report on the progress of the Division of Vocational
5937	Rehabilitation of the Department of Education.
5938	Section 172. This act shall take effect on July 1, 2003.