HB 1879, Engrossed 1 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	authorizing the Office of Government Accountability to
14	perform certain reviews; creating s. 11.421, F.S.;
15	creating the Office of Government Accountability;
16	designating the Auditor General as the head of the Office
17	of Government Accountability; requiring the Auditor
18	General to appoint a Deputy Auditor General to direct the
19	Division of Policy Analysis and Agency Review; requiring
20	the Deputy Auditor General to have experience in policy
21	analysis and program evaluation; providing for the
22	Legislative Auditing Committee to confirm appointment of
23	the Deputy Auditor General; providing qualifications for
24	employees of the Office of Government Accountability;
25	authorizing certain persons to be employed as a financial
26	auditor or a legal advisor in the Office of Government
27	Accountability; providing for the headquarters and field
28	offices of the Office of Government Accountability;
29	providing for payrolls and vouchers of the Office of
30	Government Accountability; prohibiting employees of the
31	Office of Government Accountability from certain
32	activities; amending s. 11.45, F.S.; assigning certain
33	duties to the Office of Government Accountability;
34	assigning the authority to conduct audits and other
35	engagements to the Office of Government Accountability;
36	requiring audited entities to provide for a corrective
37	action plan when determined necessary by the Auditor
38	General; requiring certain entities to provide additional
39	data and other information related to their corrective
40	action plan; requiring the Office of Government
41	Accountability to perform followup procedures; requiring
42	the Office of Government Accountability to provide a copy
43	of its determination of the audited entity’s progress to
44	certain entities; providing for certain responsibilities
45	of the Office of Government Accountability; providing
46	criteria for audits of municipalities based on a certified
47	petition; providing for the adoption of rules by the
48	Office of Government Accountability; amending s. 11.47,
49	F.S.; replacing the Office of the Auditor General and the
50	Office of Program Policy Analysis and Government
51	Accountability with the Office of Government
52	Accountability; repealing ss. 11.51 and 11.511, F.S.,
53	relating to the Office of Program Policy Analysis and
54	Government Accountability and its director; amending s.
55	11.513, F.S.; requiring certain reviews to be conducted by
56	the Office of Government Accountability instead of the
57	Office of Program Policy Analysis and Government
58	Accountability; deleting the due dates for reviews;
59	amending s. 14.203, F.S.; assigning responsibilities to
60	the Office of Government Accountability formerly held by
61	the Office of Program Policy Analysis and Government
62	Accountability; amending s. 17.041, F.S.; assigning
63	responsibilities to the Office of Government
64	Accountability formerly held by the Auditor General;
65	amending s. 20.055, F.S.; assigning responsibilities to
66	the Office of Government Accountability formerly held by
67	the Auditor General; revising responsibilities of state
68	agency inspectors general concerning followup of reports
69	issued by the Office of Government Accountability;
70	amending s. 20.50, F.S.; correcting a cross reference;
71	amending ss. 20.23, 24.105, 24.108, 24.120, 24.123,
72	25.075, 39.202, 68.085, and 68.087, F.S.; assigning
73	responsibilities to the Office of Government
74	Accountability formerly held by the Auditor General or the
75	Office of Program Policy Analysis and Government
76	Accountability; repealing s. 70.20(13), F.S., relating to
77	a review conducted by the Office of Program Policy
78	Analysis and Government Accountability; amending ss.
79	110.116, 112.061, and 112.324, F.S.; assigning
80	responsibilities to the Office of Government
81	Accountability formerly held by the Auditor General or the
82	Office of Program Policy Analysis and Government
83	Accountability; repealing s. 112.658, F.S., relating to a
84	review by the Office of Program Policy Analysis and
85	Government Accountability of the Florida Retirement
86	System; amending ss. 119.07, 121.051, 121.055, 125.01,
87	136.08, 154.11, 163.2526, 163.3246, 189.4035, 189.412,
88	189.428, 192.0105, 193.074, 193.1142, 195.027, and
89	195.084, F.S.; assigning responsibilities to the Office of
90	Government Accountability formerly held by the Auditor
91	General or the Office of Program Policy Analysis and
92	Government Accountability; amending ss. 196.101 and
93	213.053, F.S.; deleting references to the Office of
94	Program Policy Analysis and Government Accountability and
95	the director of the office; repealing s. 215.44(6), F.S.,
96	relating to a review of State Board of Administration by
97	the Office of Program Policy Analysis and Government
98	Accountability; amending ss. 215.93, 215.94, 215.97,
99	215.981, 216.023, 216.102, 216.141, 216.163, 216.177,
100	216.178, 216.181, 216.192, 216.231, and 216.262, F.S.;
101	assigning responsibilities to the Office of Government
102	Accountability formerly held by the Auditor General or the
103	Office of Program Policy Analysis and Government
104	Accountability; amending s. 216.292, F.S.; deleting
105	references to the director of the Office of Program Policy
106	Analysis and Government Accountability; amending ss.
107	216.301, 218.31, 218.32, 218.39, 220.187, 243.73, 253.025,
108	259.037, 259.041, 267.1732, 273.02, 273.05, 273.055,
109	274.02, 282.318, 282.322, 287.045, 287.058, 287.0943,
110	287.115, and 287.17, F.S.; assigning responsibilities to
111	the Office of Government Accountability formerly held by
112	the Auditor General or the Office of Program Policy
113	Analysis and Government Accountability; amending s.
114	288.1224, F.S.; assigning responsibilities to the Office
115	of Government Accountability formerly held by the Office
116	of Program Policy Analysis and Government Accountability;
117	deleting a review completed by the Office of Program
118	Policy Analysis and Government Accountability; amending s.
119	288.1226, 288.1227, 288.7011, 288.7091, 288.7092, and
120	288.90151, F.S.; assigning responsibilities to the Office
121	of Government Accountability formerly held by the Auditor
122	General or the Office of Program Policy Analysis and
123	Government Accountability; amending s. 288.905, F.S.;
124	assigning responsibilities to the Office of Government
125	Accountability formerly held by the Office of Program
126	Policy Analysis and Government Accountability; deleting
127	provisions relating to a review completed by the Office of
128	Program Policy Analysis and Government Accountability;
129	amending ss. 288.906, 288.9517, 288.9604, 290.00689,
130	296.17, 296.41, 298.17, 310.131, 320.023, 320.08058,
131	320.08062, 322.081, and 322.135, F.S.; assigning
132	responsibilities to the Office of Government
133	Accountability formerly held by the Auditor General or the
134	Office of Program Policy Analysis and Government
135	Accountability; repealing s. 324.202, F.S., relating to a
136	completed pilot project in the Department of Highway
137	Safety and Motor Vehicles and a review completed by the
138	Office of Program Policy Analysis and Government
139	Accountability; amending ss. 331.419, 334.0445, 336.022,
140	339.406, 365.173, 373.45926, 373.4595, 373.536, 403.1835,
141	403.8532, and 409.2563, F.S.; assigning responsibilities
142	to the Office of Government Accountability formerly held
143	by the Auditor General or the Office of Program Policy
144	Analysis and Government Accountability; amending s.
145	411.01, F.S.; assigning responsibilities to the Office of
146	Government Accountability formerly held by the Office of
147	Program Policy Analysis and Government Accountability;
148	deleting an obsolete requirement relating to a completed
149	review by the Office of Program Policy Analysis and
150	Government Accountability; amending ss. 411.011, 411.221,
151	421.091, and 427.705, F.S.; assigning responsibilities to
152	the Office of Government Accountability formerly held by
153	the Auditor General or the Office of Program Policy
154	Analysis and Government Accountability; amending ss.
155	443.1316 and 445.003, F.S.; deleting an obsolete
156	requirement relating to a review completed by the Office
157	of Program Policy Analysis and Government Accountability;
158	amending s. 445.004, F.S.; deleting the Auditor General’s
159	authority to conduct an audit of Workforce Florida, Inc.;
160	assigning responsibilities to the Office of Government
161	Accountability formerly held by the Office of Program
162	Policy Analysis and Government Accountability; amending s.
163	445.009, F.S.; deleting an obsolete requirement relating
164	to a review completed by the Office of Program Policy
165	Analysis and Government Accountability; amending s.
166	445.011, F.S.; correcting a cross reference; amending ss.
167	446.609, 455.32, 471.038, and 527.22, F.S.; assigning
168	responsibilities to the Office of Government
169	Accountability formerly held by the Auditor General or the
170	Office of Program Policy Analysis and Government
171	Accountability; amending s. 550.125, F.S.; providing that
172	certain audits and examinations by the Office of
173	Government Accountability shall take place pursuant to the
174	direction of the Auditor General and the Legislative
175	Auditing Committee; amending ss. 601.15, 616.263, 744.708,
176	943.25, 944.105, 944.512, 944.719, 946.516, 948.15,
177	957.07, 957.11, 985.31, 985.311, 985.412, 985.416,
178	1001.24, 1001.453, and 1002.22, F.S.; assigning
179	responsibilities to the Office of Government
180	Accountability formerly held by the Auditor General or the
181	Office of Program Policy Analysis and Government
182	Accountability; repealing s. 1002.36(3), F.S., relating to
183	audit by the Auditor General of the Florida School for the
184	Deaf and the Blind; amending ss. 1002.37, 1004.28,
185	1004.29, 1004.43, and 1004.445, F.S.; assigning
186	responsibilities to the Office of Government
187	Accountability formerly held by the Auditor General or the
188	Office of Program Policy Analysis and Government
189	Accountability; amending s. 1004.58, F.S.; removing the
190	director of the Office of Program Policy Analysis and
191	Government Accountability from the Leadership Board for
192	Applied Research and Public Service; amending ss. 1004.70,
193	1004.78, 1005.37, 1006.07, 1006.19, 1008.35, 1008.46,
194	1009.265, 1009.53, 1009.976, 1009.983, 1010.305, 1011.10,
195	1011.51, 1013.35, and 1013.512, F.S.; assigning
196	responsibilities to the Office of Government
197	Accountability formerly held by the Auditor General or the
198	Office of Program Policy Analysis and Government
199	Accountability; amending s. 34, ch. 2002-22, Laws of
200	Florida; requiring the Office of Government Accountability
201	rather than the Office of Program Policy Analysis and
202	Government Accountability to conduct a review of the
203	progress of the Division of Vocational Rehabilitation and
204	to prepare a report; providing an effective date.
205
206	Be It Enacted by the Legislature of the State of Florida:
207
208	Section 1. Subsections (3), (4), and (5) of section 11.40,
209	Florida Statutes, are amended to read:
210	11.40 Legislative Auditing Committee.--
211	(3) The Legislative Auditing Committee may direct the
212	Office of Government AccountabilityAuditor General or the
213	Office of Program Policy Analysis and Government Accountability
214	to conduct an audit, review, or examination of any entity or
215	record described in s. 11.45(2) or (3).
216	(4) The Legislative Auditing Committee may take under
217	investigation any matter within the scope of an audit, review,
218	or examination either completed or then being conducted by the
219	Office of Government AccountabilityAuditor General or the
220	Office of Program Policy Analysis and Government Accountability,
221	and, in connection with such investigation, may exercise the
222	powers of subpoena by law vested in a standing committee of the
223	Legislature.
224	(5) Following notification by the Office of Government
225	AccountabilityAuditor General, the Department of Banking and
226	Finance, or the Division of Bond Finance of the State Board of
227	Administration of the failure of a local governmental entity,
228	district school board, charter school, or charter technical
229	career center to comply with the applicable provisions within s.
230	11.45(5)-(7), s. 218.32(1), or s. 218.38, the Legislative
231	Auditing Committee may schedule a hearing. If a hearing is
232	scheduled, the committee shall determine if the entity should be
233	subject to further state action. If the committee determines
234	that the entity should be subject to further state action, the
235	committee shall:
236	(a) In the case of a local governmental entity or district
237	school board, request the Department of Revenue and the
238	Department of Banking and Finance to withhold any funds not
239	pledged for bond debt service satisfaction which are payable to
240	such entity until the entity complies with the law. The
241	committee, in its request, shall specify the date such action
242	shall begin, and the request must be received by the Department
243	of Revenue and the Department of Banking and Finance 30 days
244	before the date of the distribution mandated by law. The
245	Department of Revenue and the Department of Banking and Finance
246	are authorized to implement the provisions of this paragraph.
247	(b) In the case of a special district, notify the
248	Department of Community Affairs that the special district has
249	failed to comply with the law. Upon receipt of notification, the
250	Department of Community Affairs shall proceed pursuant to the
251	provisions specified in ss. 189.421 and 189.422.
252	(c) In the case of a charter school or charter technical
253	career center, notify the appropriate sponsoring entity, which
254	may terminate the charter pursuant to ss. 1002.33 and 1002.34.
255	Section 2. Section 11.42, Florida Statutes, is amended to
256	read:
257	11.42 The Auditor General.--
258	(1) The Auditor General appointed in this section is the
259	auditor that is required by s. 2, Art. III of the State
260	Constitution.
261	(2) The Auditor General shall be appointed to office to
262	serve at the pleasure of the Legislature, by a majority vote of
263	the members of the Legislative Auditing Committee, subject to
264	confirmation by both houses of the Legislature. At the time of
265	her or his appointment, the Auditor General shall have been
266	certified under the Public Accountancy Law in this state for a
267	period of at least 10 years and shall have had not less than 10
268	years' experience in an accounting or auditing related field.
269	Vacancies in the office shall be filled in the same manner as
270	the original appointment.
271	(3) The Auditor General shall perform his or her duties
272	independently but under the general policies established by the
273	Legislative Auditing Committee.
274	(4)(3)(a) To carry out her or his or herduties the
275	Auditor General shall make all spending decisions within the
276	annual operating budget of the Office of Government
277	Accountabilityapproved by the President of the Senate and the
278	Speaker of the House of Representatives. The Auditor General
279	shall employ qualified persons necessary for the efficient
280	operation of the Auditor General's office and shall fix their
281	duties and compensation and, with the approval of the President
282	of the Senate and the Speaker of the House of Representatives,
283	shall adopt and administer a uniform personnel, job
284	classification, and pay plan for such employees.
285	(b) No person shall be employed as a financial auditor who
286	does not possess the qualifications to take the examination for
287	a certificate as certified public accountant under the laws of
288	this state, and no person shall be employed or retained as legal
289	adviser, on either a full-time or a part-time basis, who is not
290	a member of The Florida Bar.
291	(5)(4)The Auditor General, before entering upon the
292	duties of the office, shall take and subscribe the oath of
293	office required of state officers by the State Constitution.
294	(6)(5)The appointment of the Auditor General may be
295	terminated at any time by a majority vote of both houses of the
296	Legislature.
297	(6)(a) The headquarters of the Auditor General shall be at
298	the state capital, but to facilitate auditing and to eliminate
299	unnecessary traveling the Auditor General may establish field
300	offices located outside the state capital. The Auditor General
301	shall be provided with adequate quarters to carry out the
302	position's functions in the state capital and in other areas of
303	the state.
304	(b) All payrolls and vouchers for the operations of the
305	Auditor General's office shall be submitted to the Comptroller
306	and, if found to be correct, payments shall be issued therefor.
307	(7) The Auditor General may make and enforce reasonable
308	rules and regulations necessary to facilitate audits, including,
309	but not limited to, examinations, policy analyses, program
310	evaluations and justification reviews, reviews, and other
311	engagements that the Office of Government Accountabilitywhich
312	she or heis authorized to perform.
313	(8) No officer or salaried employee of the Office of the
314	Auditor General shall serve as the representative of any
315	political party or on any executive committee or other governing
316	body thereof; serve as an executive, officer, or employee of any
317	political party committee, organization, or association; or be
318	engaged on behalf of any candidate for public office in the
319	solicitation of votes or other activities in behalf of such
320	candidacy. Neither the Auditor General nor any employee of the
321	Auditor General may become a candidate for election to public
322	office unless she or he first resigns from office or employment.
323	No officer or salaried employee of the Auditor General shall
324	actively engage in any other business or profession or be
325	otherwise employed without the prior written permission of the
326	Auditor General.
327	Section 3. Section 11.421, Florida Statutes, is created to
328	read:
329	11.421 The Office of Government Accountability.--
330	(1) There is created an Office of Government
331	Accountability.
332	(2) The Auditor General is the head of the Office of
333	Government Accountability.
334	(3) The Office of Government Accountability shall consist
335	of a Division of Policy Analysis and Agency Review and any other
336	divisions deemed necessary by the Auditor General. The Division
337	of Policy Analysis and Agency Review shall be responsible for
338	conducting examinations, policy analysis, program evaluation and
339	justification reviews, and other engagements as directed by the
340	Auditor General or as directed by the Legislative Auditing
341	Committee. The Division of Policy Analysis and Agency Review
342	shall also be responsible for maintaining the Florida Government
343	Accountability Report, which summarizes accountability
344	information on all major state programs, and providing this
345	information to the Legislature electronically and by other
346	means.
347	(4) The Auditor General shall appoint a Deputy Auditor
348	General to direct the Division of Policy Analysis and Agency
349	Review. At the time of the appointment, the Deputy Auditor
350	General must have had 10 years’ experience in policy analysis
351	and program evaluation. The appointment shall be subject to
352	confirmation by a majority vote of the Legislative Auditing
353	Committee.
354	(5) The Auditor General shall employ qualified persons
355	necessary for the efficient operation of the Office of
356	Government Accountability. The staff must be chosen to provide a
357	broad background of experience and expertise and, to the maximum
358	extent possible, represent a range of disciplines that includes
359	auditing, accounting, law, engineering, public administration,
360	environmental science, policy analysis, economics, sociology,
361	and philosophy. The Auditor General shall fix their duties and
362	compensation and, with the approval of the President of the
363	Senate and the Speaker of the House of Representatives, shall
364	adopt and administer a uniform personnel, job classification,
365	and pay plan for such employees.
366	(6) No person shall be employed as a financial auditor who
367	does not possess the qualifications to take the examination for
368	a certificate as certified public accountant under the laws of
369	this state and no person shall be employed or retained as legal
370	adviser, on either a full-time or a part-time basis, who is not
371	a member in good standing of The Florida Bar.
372	(7)(a) The headquarters of the Office of Government
373	Accountability shall be at the state capital, but to facilitate
374	auditing and to eliminate unnecessary travel, the Office of
375	Government Accountability may establish field offices located
376	outside the state capital. The Office of Government
377	Accountability shall be provided with adequate quarters to carry
378	out its duties and responsibilities in the state capital and in
379	other areas of the state.
380	(b) All payrolls and vouchers for the operations of the
381	Office of Government Accountability shall be submitted to the
382	Chief Financial Officer and, if found to be correct, payments
383	shall be issued therefor.
384	(8) No officer or salaried employee of the Office of
385	Government Accountability shall serve as the representative of
386	any political party or on any executive committee or other
387	governing body thereof; serve as an executive, officer, or
388	employee of any political party committee, organization, or
389	association; or be engaged on behalf of any candidate for public
390	office in the solicitation of votes or other activities on
391	behalf of such candidacy. Neither the Auditor General nor any
392	employee of the Office of Government Accountability may become a
393	candidate for election to public office unless he or she first
394	resigns from office or employment. No officer or salaried
395	employee of the Office of Government Accountability shall
396	actively engage in any other business or profession or be
397	otherwise employed without the prior written permission of the
398	Auditor General.
399	Section 4. Subsections (2) through (9) of section 11.45,
400	Florida Statutes, are amended to read:
401	11.45 Definitions; duties; authorities; reports; rules.--
402	(2) DUTIES.--The Office of Government Accountability
403	Auditor Generalshall:
404	(a) Conduct audits, including, but not limited to,
405	examinations, policy analysis, program evaluations and
406	justification reviews, reviews, and other engagementsof records
407	and perform related duties as prescribed by law, concurrent
408	resolution of the Legislature, or as directed by the Legislative
409	Auditing Committee.
410	(b) Annually conduct a financial audit of state
411	government.
412	(c) Annually conduct financial audits of all universities
413	and district boards of trustees of community colleges.
414	(d) Annually conduct financial and operationalaudits of
415	the accounts and records of all district school boards in
416	counties with populations of fewer than 150,000, according to
417	the most recent federal decennial statewide census.
418	(e) Annually conduct an audit of the Wireless Emergency
419	Telephone System Fund as described in s. 365.173.
420	(f) At least every 2 years, conduct operational audits of
421	the accounts and records of state agencies,and universities,
422	and district boards of trustees of community colleges. In
423	connection with these audits, the Auditor General shall give
424	appropriate consideration to reports issued by state agencies'
425	inspectors general,or universities' inspectors general, or
426	internal auditorsand the resolution of findings therein.
427	(g) At least every 2 years, conduct a performance audit of
428	the local government financial reporting system, which, for the
429	purpose of this chapter, means any statutory provisions related
430	to local government financial reporting. The purpose of such an
431	audit is to determine the accuracy, efficiency, and
432	effectiveness of the reporting system in achieving its goals and
433	to make recommendations to the local governments, the Governor,
434	and the Legislature as to how the reporting system can be
435	improved and how program costs can be reduced. The local
436	government financial reporting system should provide for the
437	timely, accurate, uniform, and cost-effective accumulation of
438	financial and other information that can be used by the members
439	of the Legislature and other appropriate officials to accomplish
440	the following goals:
441	1. Enhance citizen participation in local government;
442	2. Improve the financial condition of local governments;
443	3. Provide essential government services in an efficient
444	and effective manner; and
445	4. Improve decisionmaking on the part of the Legislature,
446	state agencies, and local government officials on matters
447	relating to local government.
448	(h) At least every 2 years, determine through the
449	examination of actuarial reviews, financial statements, and the
450	practices and procedures of the Department of Management
451	Services, the compliance of the Florida Retirement System with
452	the provisions of part VII of chapter 112. The Office of
453	Government Accountability shall employ an independent consulting
454	actuary who is an enrolled actuary as defined in part VII of
455	chapter 112, to assist in the determination of compliance. The
456	Office of Government Accountability shall employ the same
457	actuarial standards to monitor the Department of Management
458	Services as the Department of Management Services uses to
459	monitor local governmental entities.
460	(i) At least every 2 years, examine the State Board of
461	Administration’s management of investments.
462	(j)(h)Once every 3 years, conduct performance audits of
463	the Department of Revenue's administration of the ad valorem tax
464	laws as described in s. 195.096.
465	(k)(i) Once every 3 years, conduct financial and
466	operationalaudits of the accounts and records of all district
467	school boards in counties with populations of 150,000125,000or
468	more, according to the most recent federal decennial statewide
469	census.
470	(l)(j)Once every 3 years, review a sample of each state
471	agency's internal audit reports to determine compliance with
472	current Standards for the Professional Practice of Internal
473	Auditing or, if appropriate, government auditing standards.
474	(m)(k)Conduct audits of local governmental entities when
475	determined to be necessary by the Auditor General, when directed
476	by the Legislative Auditing Committee, or when otherwise
477	required by law. No later than 18 months after the release of
478	the audit report, the Auditor General shall perform such
479	appropriate followup procedures as he or she deems necessary to
480	determine the audited entity's progress in addressing the
481	findings and recommendations contained within the Auditor
482	General's previous report. The Auditor General shall provide a
483	copy of his or her determination to each member of the audited
484	entity's governing body and to the Legislative Auditing
485	Committee.
486	(n) Conduct program evaluation and justification reviews
487	as described in s. 11.513 at the discretion of the Auditor
488	General upon consultation with the Legislative Auditing
489	Committee or the Legislative Budget Commission.
490	(o) Provide a statement in its reports whether the entity
491	audited by the Office of Government Accountability must file a
492	corrective action plan to address findings and recommendations
493	included in the report. Whenever determined necessary by the
494	Office of Government Accountability, the audited entity shall
495	provide a corrective action plan to the Legislative Auditing
496	Committee. The audited entity shall provide the corrective
497	action plan no later than 2 months after the release of the
498	report by the Office of Government Accountability. The
499	corrective action plan shall include completion dates, data, and
500	other information that describes in detail what the entity will
501	do to implement the recommendations within the report. The
502	entity shall provide data and other information that describes
503	with specificity the progress the entity has made in
504	implementing the corrective action plan. The entity shall
505	provide such data within 12 months after the submission of the
506	corrective action plan or the time period specified by the
507	Office of Government Accountability. The Office of Government
508	Accountability shall perform followup procedures to verify the
509	entity’s progress in addressing findings and recommendations
510	contained within the report issued by the Office of Government
511	Accountability. The Office of Government Accountability shall
512	provide a copy of its determination to the audited entity, the
513	Legislative Auditing Committee, and the appropriate legislative
514	standing committees.
515
516	The Auditor General shall perform his or her duties
517	independently but under the general policies established by the
518	Legislative Auditing Committee.This subsection does not limit
519	the Office of Government Accountability’sAuditor General's
520	discretionary authority to conduct other audits or engagements
521	of governmental entities as authorized in subsection (3).
522	(3) AUTHORITY FOR AUDITS AND OTHER ENGAGEMENTS.--
523	(a) The Office of Government AccountabilityAuditor General
524	may, pursuant to the direction of the Auditor Generalhis or her
525	own authority, or at the direction of the Legislative Auditing
526	Committee, conduct audits, including, but not limited to,
527	examinations, policy analysis, program evaluation and
528	justification reviews, andorother engagements as determined
529	appropriate by the Auditor General of:
530	(a)1.The accounts and records of any governmental entity
531	created or established by law.
532	(b)2.The information technology programs, activities,
533	functions, or systems of any governmental entity created or
534	established by law.
535	(c)3.The accounts and records of any charter school
536	created or established by law.
537	(d)4.The accounts and records of any direct-support
538	organization or citizen support organization created or
539	established by law. The Office of Government Accountability
540	Auditor Generalis authorized to require and receive any records
541	from the direct-support organization or citizen support
542	organization, or from its independent auditor.
543	(e)5.The public records associated with any appropriation
544	made by the General Appropriations Act to a nongovernmental
545	agency, corporation, or person. All records of a nongovernmental
546	agency, corporation, or person with respect to the receipt and
547	expenditure of such an appropriation shall be public records and
548	shall be treated in the same manner as other public records are
549	under general law.
550	(f)6.State financial assistance provided to any nonstate
551	entity.
552	(g)7.The Tobacco Settlement Financing Corporation created
553	pursuant to s. 215.56005.
554	(h)8.The Florida Virtual School created pursuant to s.
555	1002.37.
556	(i)9.Any purchases of federal surplus lands for use as
557	sites for correctional facilities as described in s. 253.037.
558	(j)10.Enterprise Florida, Inc., including any of its
559	boards, advisory committees, or similar groups created by
560	Enterprise Florida, Inc., and programs. The audit report may not
561	reveal the identity of any person who has anonymously made a
562	donation to Enterprise Florida, Inc., pursuant to this
563	subparagraph. The identity of a donor or prospective donor to
564	Enterprise Florida, Inc., who desires to remain anonymous and
565	all information identifying such donor or prospective donor are
566	confidential and exempt from the provisions of s. 119.07(1) and
567	s. 24(a), Art. I of the State Constitution. Such anonymity shall
568	be maintained in the auditor's report.
569	(k)11.The Florida Development Finance Corporation or the
570	capital development board or the programs or entities created by
571	the board. The audit or report may not reveal the identity of
572	any person who has anonymously made a donation to the board
573	pursuant to this subparagraph. The identity of a donor or
574	prospective donor to the board who desires to remain anonymous
575	and all information identifying such donor or prospective donor
576	are confidential and exempt from the provisions of s. 119.07(1)
577	and s. 24(a), Art. I of the State Constitution. Such anonymity
578	shall be maintained in the auditor's report.
579	(l)12.The records pertaining to the use of funds from
580	voluntary contributions on a motor vehicle registration
581	application or on a driver's license application authorized
582	pursuant to ss. 320.023 and 322.081.
583	(m)13.The records pertaining to the use of funds from the
584	sale of specialty license plates described in chapter 320.
585	(n)14.The transportation corporations under contract with
586	the Department of Transportation that are acting on behalf of
587	the state to secure and obtain rights-of-way for urgently needed
588	transportation systems and to assist in the planning and design
589	of such systems pursuant to ss. 339.401-339.421.
590	(o)15.The acquisitions and divestitures related to the
591	Florida Communities Trust Program created pursuant to chapter
592	380.
593	(p)16.The Florida Water Pollution Control Financing
594	Corporation created pursuant to s. 403.1837.
595	(q)17.The Florida Partnership for School Readiness
596	created pursuant to s. 411.01.
597	(r)18.The Florida Special Disability Trust Fund Financing
598	Corporation created pursuant to s. 440.49.
599	(s)19.Workforce Florida, Inc., or the programs or
600	entities created by Workforce Florida, Inc., created pursuant to
601	s. 445.004.
602	(t)20.The corporation defined in s. 455.32 that is under
603	contract with the Department of Business and Professional
604	Regulation to provide administrative, investigative,
605	examination, licensing, and prosecutorial support services in
606	accordance with the provisions of s. 455.32 and the practice act
607	of the relevant profession.
608	(u)21.The Florida Engineers Management Corporation
609	created pursuant to chapter 471.
610	(v)22.The Investment Fraud Restoration Financing
611	Corporation created pursuant to chapter 517.
612	(w)23.The books and records of any permitholder that
613	conducts race meetings or jai alai exhibitions under chapter
614	550.
615	(x)24.The corporation defined in part II of chapter 946,
616	known as the Prison Rehabilitative Industries and Diversified
617	Enterprises, Inc., or PRIDE Enterprises.
618	(b) The Auditor General is also authorized to:
619	1. Promote the building of competent and efficient
620	accounting and internal audit organizations in the offices
621	administered by governmental entities.
622	2. Provide consultation services to governmental entities
623	on their financial and accounting systems, procedures, and
624	related matters.
625	(4) SCHEDULING AND STAFFING OF AUDITS.--
626	(a) Each financial audit required or authorized by this
627	section, when practicable, shall be made and completed within
628	not more than 9 months following the end of each audited fiscal
629	year of the state agency or political subdivision, or at such
630	lesser time which may be provided by law or concurrent
631	resolution or directed by the Legislative Auditing Committee.
632	When the Auditor General determines that conducting any audit or
633	engagement otherwise required by law would not be possible due
634	to workload or would not be an efficient or effective use of the
635	Office of Government Accountability’shis or herresources based
636	on an assessment of risk, then, in his or her discretion, the
637	Auditor General may temporarily or indefinitely postpone such
638	audits or other engagements for such period or any portion
639	thereof, unless otherwise directed by the committee.
640	(b) The Auditor General may, when in his or her judgment
641	it is necessary, designate and direct any auditor employed by
642	the Office of Government AccountabilityAuditor Generalto audit
643	any accounts or records within the authority of the Office of
644	Government AccountabilityAuditor Generalto audit. The auditor
645	shall report his or her findings for review by the Auditor
646	General, who shall prepare the audit report.
647	(c) The audit report when final shall be a public record.
648	The audit workpapers and notes are not a public record; however,
649	those workpapers necessary to support the computations in the
650	final audit report may be made available by a majority vote of
651	the Legislative Auditing Committee after a public hearing
652	showing proper cause. The audit workpapers and notes shall be
653	retained by the Office of Government AccountabilityAuditor
654	General until no longer useful in his or her proper functions,
655	after which time they may be destroyed.
656	(d) At the conclusion of the audit, the Office of
657	Government Accountability’sAuditor General or the Auditor
658	General'sdesignated representative shall discuss the audit with
659	the official whose office is subject to audit and submit to that
660	official a list of the Auditor General's findings which may be
661	included in the audit report. If the official is not available
662	for receipt of the list of audit findings, then delivery is
663	presumed to be made when it is delivered to his or her office.
664	The official shall submit to the Office of Government
665	AccountabilityAuditor General or itsthedesignated
666	representative, within 30 days after the receipt of the list of
667	findings, or within 15 days after receipt of the list of
668	findings when requested by the Office of Government
669	Accountabilityhis or her written statement of explanation or
670	rebuttal concerning all of the findings, including corrective
671	action to be taken to preclude a recurrence of all findings.
672	(e) The Office of Government AccountabilityAuditor
673	Generalshall provide the successor independent certified public
674	accountant of a district school board with access to the prior
675	year's working papers in accordance with the Statements on
676	Auditing Standards, including documentation of planning,
677	internal control, audit results, and other matters of continuing
678	accounting and auditing significance, such as the working paper
679	analysis of balance sheet accounts and those relating to
680	contingencies.
681	(5) PETITION FOR AN AUDIT BY THE OFFICE OF GOVERNMENT
682	ACCOUNTABILITYAUDITOR GENERAL.--
683	(a) The Legislative Auditing Committee shall direct the
684	Office of Government AccountabilityAuditor General to make ana
685	financialaudit of any municipality whenever petitioned to do so
686	by at least 20 percent of the registered electors in the last
687	general election of that municipality pursuant to this
688	subsection. The supervisor of elections of the county in which
689	the municipality is located shall certify whether or not the
690	petition contains the signatures of at least 20 percent of the
691	registeredelectors of the municipality. After the completion of
692	the audit, the Office of Government AccountabilityAuditor
693	Generalshall determine whether the municipality has the fiscal
694	resources necessary to pay the cost of the audit. The
695	municipality shall pay the cost of the audit within 90 days
696	after the Office of Government AccountabilityAuditor General's
697	determination that the municipality has the available resources.
698	If the municipality fails to pay the cost of the audit, the
699	Department of Revenue shall, upon certification of the Office of
700	Government AccountabilityAuditor General, withhold from that
701	portion of the distribution pursuant to s. 212.20(6)(d)6. which
702	is distributable to such municipality, a sum sufficient to pay
703	the cost of the audit and shall deposit that sum into the
704	General Revenue Fund of the state.
705	(b) A letter of intent must be filed with the municipal
706	clerk prior to any petition of the electors of that municipality
707	for the purpose of an audit. All petitions shall be submitted to
708	the Supervisor of Elections and contain, at a minimum, the
709	following information:
710	1. Printed name.
711	2. Signature of elector.
712	3. Residence address.
713	4. Date of birth.
714	5. Date signed.
715
716	All petitions must be submitted for verification within one
717	calendar year of the audit petition origination by the municipal
718	electors.
719	(6) REQUEST BY A LOCAL GOVERNMENTAL ENTITY FOR AN AUDIT BY
720	THE OFFICE OF GOVERNMENT ACCOUNTABILITYAUDITOR
721	GENERAL.--Whenever a local governmental entity requests the
722	Office of Government AccountabilityAuditor Generalto conduct
723	an audit of all or part of its operations and the Office of
724	Government AccountabilityAuditor General conducts the audit
725	under his or her own authority or at the direction of the
726	Legislative Auditing Committee, the expenses of the audit shall
727	be paid by the local governmental entity. The Office of
728	Government AccountabilityAuditor Generalshall estimate the
729	cost of the audit. Fifty percent of the cost estimate shall be
730	paid by the local governmental entity before the initiation of
731	the audit and deposited into the General Revenue Fund of the
732	state. After the completion of the audit, the Office of
733	Government AccountabilityAuditor Generalshall notify the local
734	governmental entity of the actual cost of the audit. The local
735	governmental entity shall remit the remainder of the cost of the
736	audit to the Office of Government AccountabilityAuditor General
737	for deposit into the General Revenue Fund of the state. If the
738	local governmental entity fails to comply with paying the
739	remaining cost of the audit, the Office of Government
740	AccountabilityAuditor Generalshall notify the Legislative
741	Auditing Committee. The committee shall proceed in accordance
742	with s. 11.40(5).
743	(7) OFFICE OF GOVERNMENT ACCOUNTABILTYAUDITOR GENERAL
744	REPORTING REQUIREMENTS.--
745	(a) The Office of Government AccountabilityAuditor
746	Generalshall notify the Legislative Auditing Committee of any
747	local governmental entity, district school board, charter
748	school, or charter technical career center that does not comply
749	with the reporting requirements of s. 218.39. The committee
750	shall proceed in accordance with s. 11.40(5).
751	(b) The Office of Government AccountabilityAuditor
752	General, in consultation with the Board of Accountancy, shall
753	review all audit reports submitted pursuant to s. 218.39. The
754	Office of Government AccountabilityAuditor Generalshall
755	request any significant items that were omitted in violation of
756	a rule adopted by the Office of Government Accountability
757	Auditor General. The items must be provided within 45 days after
758	the date of the request. If the governmental entity does not
759	comply with the Office of Government Accountability’sAuditor
760	General's request, the Office of Government Accountability
761	Auditor Generalshall notify the Legislative Auditing Committee.
762	The committee shall proceed in accordance with s. 11.40(5).
763	(c) The Office of Government AccountabilityAuditor
764	Generalshall provide annually a list of those special districts
765	which are not in compliance with s. 218.39 to the Special
766	District Information Program of the Department of Community
767	Affairs.
768	(d) During the Office of Government Accountability’s
769	Auditor General's review of audit reports, ithe or sheshall
770	contact those units of local government, as defined in s.
771	218.403, that are not in compliance with s. 218.415 and request
772	evidence of corrective action. The unit of local government
773	shall provide the Office of Government AccountabilityAuditor
774	Generalwith evidence of corrective action within 45 days after
775	the date it is requested by the Office of Government
776	AccountabilityAuditor General. If the unit of local government
777	fails to comply with the Office of Government Accountability’s
778	Auditor General's request, the Office of Government
779	AccountabilityAuditor Generalshall notify the Legislative
780	Auditing Committee. The committee shall proceed in accordance
781	with s. 11.40(5).
782	(e) The Auditor General shall notify the Governor and the
783	Legislative Auditing Committee of any audit report reviewed by
784	the Office of Government AccountabilityAuditor Generalpursuant
785	to paragraph (b) which contains a statement that the local
786	governmental entity or district school board is in a state of
787	financial emergency as provided in s. 218.503. If the Office of
788	Government AccountabilityAuditor Generalrequests a
789	clarification regarding information included in an audit report
790	to determine whether a local governmental entity or district
791	school board is in a state of financial emergency, the requested
792	clarification must be provided within 45 days after the date of
793	the request. If the local governmental entity or district school
794	board does not comply with the Office of Government
795	AccountabilityAuditor General’srequest, the Auditor General
796	shall notify the Legislative Auditing Committee. If, after
797	obtaining the requested clarification, the Office of Government
798	AccountabilityAuditor Generaldetermines that the local
799	governmental entity or district school board is in a state of
800	financial emergency, ithe or sheshall notify the Governor and
801	the Legislative Auditing Committee.
802	(f) The Auditor General shall annually compile and
803	transmit to the President of the Senate, the Speaker of the
804	House of Representatives, and the Legislative Auditing Committee
805	a summary of significant findings and financial trends
806	identified in audit reports reviewed in paragraph (b) or
807	otherwise identified by the Office of Government
808	Accountability’sAuditor General’sreview of such audit reports
809	and financial information, and identified in audits of district
810	school boards conducted by the Office of Government
811	AccountabilityAuditor General. The Office of Government
812	AccountabilityAuditor Generalshall include financial
813	information provided pursuant to s. 218.32(1)(e) for entities
814	with fiscal years ending on or after June 30, 2003, within its
815	his or herreports submitted pursuant to this paragraph.
816	(g) If the Office of Government AccountabilityAuditor
817	Generaldiscovers significant errors, improper practices, or
818	other significant discrepancies in connection with itshis or
819	heraudits of a state agency or state officer, the Auditor
820	General shall notify the President of the Senate, the Speaker of
821	the House of Representatives, and the Legislative Auditing
822	Committee. The President of the Senate and the Speaker of the
823	House of Representatives shall promptly forward a copy of the
824	notification to the chairs of the respective legislative
825	committees, which in the judgment of the President of the Senate
826	and the Speaker of the House of Representatives are
827	substantially concerned with the functions of the state agency
828	or state officer involved. Thereafter, and in no event later
829	than the 10th day of the next succeeding legislative session,
830	the person in charge of the state agency involved, or the state
831	officer involved, as the case may be, shall explain in writing
832	to the President of the Senate, the Speaker of the House of
833	Representatives, and to the Legislative Auditing Committee the
834	reasons or justifications for such errors, improper practices,
835	or other significant discrepancies and the corrective measures,
836	if any, taken by the agency.
837	(h) The Auditor General shall transmit to the President of
838	the Senate, the Speaker of the House of Representatives, and the
839	Legislative Auditing Committee by December 1 of each year a list
840	of statutory and fiscal changes recommended by the Auditor
841	General. The Auditor General may also transmit recommendations
842	at other times of the year when the information would be timely
843	and useful for the Legislature.
844	(8) RULES OF THE OFFICE OF GOVERNMENT ACCOUNTABILITY
845	AUDITOR GENERAL.--The Office of Government Accountability
846	Auditor General, in consultation with the Board of Accountancy,
847	shall adopt rules for the form and conduct of all financial
848	audits performed by independent certified public accountants
849	pursuant to ss. 215.981, 218.39, 1001.453, 1004.28, and 1004.70.
850	The rules for audits of local governmental entities and district
851	school boards must include, but are not limited to, requirements
852	for the reporting of information necessary to carry out the
853	purposes of the Local Government Financial Emergencies Act as
854	stated in s. 218.501.
855	(9) TECHNICAL ASSISTANCEOTHER GUIDANCE PROVIDED BY THE
856	OFFICE OF GOVERNMENT ACCOUNTABILITYAUDITOR GENERAL.--The Office
857	of Government Accountability is authorized to provide technical
858	assistance to:
859	(a)Auditor General, in consultation withThe Department
860	of Education in the development of, shall developa compliance
861	supplement for the financial audit of a district school board
862	conducted by an independent certified public accountant.
863	(b) Governmental entities on their financial and
864	accounting systems, procedures, and related matters.
865	(c) Governmental entities on promoting the building of
866	competent and efficient accounting and internal audit
867	organizations in their offices.
868	Section 5. Section 11.47, Florida Statutes, is amended to
869	read:
870	11.47 Penalties; failure to make a proper audit or
871	examination; making a false report; failure to produce documents
872	or information.--
873	(1) All officers whose respective offices the Office of
874	Government AccountabilityAuditor General or the Office of
875	Program Policy Analysis and Government Accountabilityis
876	authorized to audit or examine shall enter into their public
877	records sufficient information for proper audit or examination,
878	and shall make the same available to the Office of Government
879	AccountabilityAuditor General or the Office of Program Policy
880	Analysis and Government Accountabilityon demand.
881	(2) The willful failure or refusal of the Auditor General,
882	director of the Office of Program Policy Analysis and Government
883	Accountability, or any staff employed by the Office of
884	Government AccountabilityAuditor General or the Office of
885	Program Policy Analysis and Government Accountabilityto make a
886	proper audit or examination in line with his or her duty, the
887	willful making of a false report as to any audit or examination,
888	or the willful failure or refusal to report a shortage or
889	misappropriation of funds or property shall be cause for removal
890	from such office or employment, and the Auditor General, the
891	director of the Office of Program Policy Analysis and Government
892	Accountability,or a staff member shall be guilty of a
893	misdemeanor of the first degree, punishable as provided in s.
894	775.082 or s. 775.083.
895	(3) Any person who willfully fails or refuses to furnish
896	or produce any book, record, paper, document, data, or
897	sufficient information necessary to a proper audit or
898	examination which the Office of Government Accountability
899	Auditor General or the Office of Program Policy Analysis and
900	Government Accountabilityis by law authorized to perform shall
901	be guilty of a misdemeanor of the first degree, punishable as
902	provided in s. 775.082 or s. 775.083.
903	(4) Any officer who willfully fails or refuses to furnish
904	or produce any book, record, paper, document, data, or
905	sufficient information necessary to a proper audit or
906	examination which the Office of Government Accountability
907	Auditor General or the Office of Program Policy Analysis and
908	Government Accountabilityis by law authorized to perform, shall
909	be subject to removal from office.
910	Section 6. Section 11.51, Florida Statutes, is repealed:
911	11.51 Office of Program Policy Analysis and Government
912	Accountability.--
913	(1) There is hereby created the Office of Program Policy
914	Analysis and Government Accountability as a unit of the Office
915	of the Auditor General appointed pursuant to s. 11.42. The
916	office shall perform independent examinations, program reviews,
917	and other projects as provided by general law, as provided by
918	concurrent resolution, or as directed by the Legislative
919	Auditing Committee, and shall provide recommendations, training,
920	or other services to assist the Legislature.
921	(2) The Office of Program Policy Analysis and Government
922	Accountability is independent of the Auditor General appointed
923	pursuant to s. 11.42 for purposes of general policies
924	established by the Legislative Auditing Committee.
925	(3) The Office of Program Policy Analysis and Government
926	Accountability shall maintain a schedule of examinations of
927	state programs.
928	(4) The Office of Program Policy Analysis and Government
929	Accountability is authorized to examine all entities and records
930	listed in s. 11.45(3)(a).
931	(5) At the conclusion of an examination, the designated
932	representative of the director of the Office of Program Policy
933	Analysis and Government Accountability shall discuss the
934	examination with the official whose office is examined and
935	submit to that official the Office of Program Policy Analysis
936	and Government Accountability’s preliminary findings. If the
937	official is not available for receipt of the preliminary
938	findings, clearly designated as such, delivery thereof is
939	presumed to be made when it is delivered to his or her office.
940	Whenever necessary, the Office of Program Policy Analysis and
941	Government Accountability may request the official to submit his
942	or her written statement of explanation or rebuttal within 15
943	days after the receipt of the findings. If the response time is
944	not requested to be within 15 days, the official shall submit
945	his or her response within 30 days after receipt of the
946	preliminary findings.
947	(6) No later than 18 months after the release of a report
948	of the Office of Program Policy Analysis and Government
949	Accountability, the agencies that are the subject of that report
950	shall provide data and other information that describes with
951	specificity what the agencies have done to respond to the
952	recommendations contained in the report. The Office of Program
953	Policy Analysis and Government Accountability may verify the
954	data and information provided by the agencies. If the data and
955	information provided by the agencies are deemed sufficient and
956	accurate, the Office of Program Policy Analysis and Government
957	Accountability shall report to the Legislative Auditing
958	Committee and to the legislative standing committees concerned
959	with the subject areas of the audit. The report shall include a
960	summary of the agencies' responses, the evaluation of those
961	responses, and any recommendations deemed to be appropriate.
962	Section 7. Section 11.511, Florida Statutes, is repealed:
963	11.511 Director of the Office of Program Policy Analysis
964	and Government Accountability; appointment; employment of staff;
965	powers and duties.--
966	(1)(a) The Legislative Auditing Committee shall appoint a
967	director of the Office of Program Policy Analysis and Government
968	Accountability by majority vote of the committee, subject to
969	confirmation by a majority vote of the Senate and the House of
970	Representatives. At the time of appointment, the director must
971	have had 10 years' experience in policy analysis and program
972	evaluation. The reappointment of a director is subject to
973	confirmation by a majority vote of the Senate and the House of
974	Representatives. The Legislative Auditing Committee may appoint
975	an interim director.
976	(b) The appointment of the director may be terminated at
977	any time by a majority vote of the Senate and the House of
978	Representatives.
979	(2)(a) The director shall take and subscribe to the oath
980	of office required of state officers by the State Constitution.
981	(b) Until such time as each house confirms the appointment
982	of the director, the appointee shall perform the functions as
983	provided by law.
984	(3)(a) The director shall make all spending decisions
985	under the annual operating budget approved by the President of
986	the Senate and the Speaker of the House of Representatives. The
987	director shall employ and set the compensation of such
988	professional, technical, legal, and clerical staff as may be
989	necessary to fulfill the responsibilities of the Office of
990	Program Policy Analysis and Government Accountability, in
991	accordance with the joint policies and procedures of the
992	President of the Senate and the Speaker of the House of
993	Representatives, and may remove these personnel. The staff must
994	be chosen to provide a broad background of experience and
995	expertise and, to the maximum extent possible, to represent a
996	range of disciplines that includes law, engineering, public
997	administration, environmental science, policy analysis,
998	economics, sociology, and philosophy.
999	(b) An officer or full-time employee of the Office of
1000	Program Policy Analysis and Government Accountability may not
1001	serve as the representative of any political party or on any
1002	executive committee or other governing body thereof; receive
1003	remuneration for activities on behalf of any candidate for
1004	public office; or engage, on behalf of any candidate for public
1005	office, in the solicitation of votes or other activities in
1006	behalf of such candidacy. Neither the director of the Office of
1007	Program Policy Analysis and Government Accountability nor any
1008	employee of that office may become a candidate for election to
1009	public office unless he or she first resigns from office or
1010	employment.
1011	(4) The director shall perform and/or contract for the
1012	performance of examinations and other duties as prescribed by
1013	law. The director shall perform his or her duties independently
1014	but under general policies established by the Legislative
1015	Auditing Committee.
1016	(5) The director may adopt and enforce reasonable rules
1017	necessary to facilitate the examinations, reports, and other
1018	tasks that he or she is authorized to perform.
1019	(6) When the director determines that conducting an
1020	examination would not be possible due to workload limitations or
1021	the project does not appear to be of critical interest to the
1022	Legislature, then, with the consent of the President of the
1023	Senate and the Speaker of the House of Representatives, the
1024	director may temporarily or indefinitely postpone such
1025	examinations. The director may at any time conduct a performance
1026	review of a governmental entity created by law.
1027	Section 8. Section 11.513, Florida Statutes, is amended to
1028	read:
1029	11.513 Program evaluation and justification review.--
1030	(1) Each state agency mayshallbe subject to a program
1031	evaluation and justification review by the Office of Program
1032	Policy Analysis and Government Accountability as determined by
1033	the Legislative Auditing Committee. This review shall be
1034	conducted at the discretion of the Auditor General upon
1035	consultation with the Legislative Auditing Committee or the
1036	Legislative Budget Commission.Each state agency shall offer its
1037	complete cooperation to the Office of Program Policy Analysis
1038	andGovernment Accountability so that such review may be
1039	accomplished.
1040	(2) A state agency's inspector general, internal auditor,
1041	or other person designated by the agency head mustshall
1042	develop, in consultation with the Office of Program Policy
1043	Analysis andGovernment Accountability, a plan for monitoring
1044	and reviewing the state agency's major programs to ensure that
1045	performance data are maintained timely and accuratelyand
1046	supported by agency records.
1047	(3) The program evaluation and justification review shall
1048	be conducted on major programs, but may include other programs.
1049	The review shall becomprehensive in its scope but, at a
1050	minimum, must be conducted in such a manner as to specifically
1051	determine the following, and to consider and determine what
1052	changes, if any, are needed with respect thereto:
1053	(a) The identifiable cost of each program.
1054	(b) The specific purpose of each program, as well as the
1055	specific public benefit derived therefrom.
1056	(c) Progress toward achieving the outputs and outcomes
1057	associated with each program.
1058	(d) An explanation of circumstances contributing to the
1059	state agency's ability to achieve, not achieve, or exceed its
1060	projected outputs and outcomes, as defined in s. 216.011,
1061	associated with each program.
1062	(e) Alternate courses of action that would result in
1063	administration of the same program in a more efficient or
1064	effective manner. The courses of action to be considered must
1065	include, but are not limited to:
1066	1. Whether the program could be organized in a more
1067	efficient and effective manner, whether the program's mission,
1068	goals, or objectives should be redefined, or, when the state
1069	agency cannot demonstrate that its efforts have had a positive
1070	effect, whether the program should be reduced in size or
1071	eliminated.
1072	2. Whether the program could be administered more
1073	efficiently or effectively to avoid duplication of activities
1074	and ensure that activities are adequately coordinated.
1075	3. Whether the program could be performed more efficiently
1076	or more effectively by another unit of government or a private
1077	entity, or whether a program performed by a private entity could
1078	be performed more efficiently and effectively by a state agency.
1079	4. When compared to costs, whether effectiveness warrants
1080	elimination of the program or, if the program serves a limited
1081	interest, whether it should be redesigned to require users to
1082	finance program costs.
1083	5. Whether the cost to administer the program exceeds
1084	license and other fee revenues paid by those being regulated.
1085	6. Whether other changes could improve the efficiency and
1086	effectiveness of the program.
1087	(f) The consequences of discontinuing such program. If any
1088	discontinuation is recommended, such recommendation must be
1089	accompanied by a description of alternatives to implement such
1090	recommendation, including an implementation schedule for
1091	discontinuation and recommended procedures for assisting state
1092	agency employees affected by the discontinuation.
1093	(g) Determination as to public policy, which may include
1094	recommendations as to whether it would be sound public policy to
1095	continue or discontinue funding the program, either in whole or
1096	in part, in the existing manner.
1097	(h) Whether the information reported as part of the
1098	state's performance-based program budgeting system has relevance
1099	and utility for the evaluation of each program.
1100	(i) Whether state agency management has established
1101	control systems sufficient to ensure that performance data are
1102	maintained and supported by state agency records and accurately
1103	presented in state agency performance reports.
1104	(4) Upon completion of a program evaluation and
1105	justification reviewNo later than December 1 of the second year
1106	following the year in which an agency begins operating under a
1107	performance-based program budget, the Office of Program Policy
1108	Analysis and Government Accountability shall submit a report of
1109	evaluation and justification reviewfindings and recommendations
1110	to the President of the Senate, the Speaker of the House of
1111	Representatives, the chairpersons of the appropriate substantive
1112	committees, the chairpersons of the appropriations committees,
1113	the Legislative Auditing Committee, the Governor, the head of
1114	each state agency that was the subject of the evaluation and
1115	justification review, and the head of any state agency that is
1116	substantially affected by the findings and recommendations.
1117	(5) The Legislature intends that the program evaluation
1118	and justification review procedure be designed to assess the
1119	efficiency, effectiveness, and long-term implications of current
1120	or alternative state policies, and that the procedure results in
1121	recommendations for the improvement of such policies and state
1122	government. To that end, whenever possible, all reports
1123	submitted pursuant to subsection (4) must include an
1124	identification of the estimated financial consequences,
1125	including any potential savings, that could be realized if the
1126	recommendations or alternative courses of action were
1127	implemented.
1128	(6) Evaluation and justification reviews may include
1129	consideration of programs provided by other agencies which are
1130	integrally related to the programs administered by the state
1131	agency or entity which is being reviewedscheduled for reviewas
1132	determined by the Legislative Auditing Committee.
1133	Section 9. Subsection (2) of section 14.203, Florida
1134	Statutes, is amended to read:
1135	14.203 State Council on Competitive Government.--It is the
1136	policy of this state that all state services be performed in the
1137	most effective and efficient manner in order to provide the best
1138	value to the citizens of the state. The state also recognizes
1139	that competition among service providers may improve the quality
1140	of services provided, and that competition, innovation, and
1141	creativity among service providers should be encouraged.
1142	(2) There is hereby created the State Council on
1143	Competitive Government, which shall be composed of the Governor
1144	and Cabinet, sitting as the Administration Commission as defined
1145	in s. 14.202. The council, on its own initiative, or the Office
1146	of Program Policy Analysis and Government Accountability,
1147	created pursuant to s. 11.51,may identify commercial activities
1148	currently being performed by state agencies and, if it is
1149	determined that such services may be better provided by
1150	requiring competition with private sources or other state agency
1151	service providers, may recommend that a state agency engage in
1152	any process, including competitive bidding, that creates
1153	competition with private sources or other state agency service
1154	providers.
1155	Section 10. Subsections (1) and (4) of section 17.041,
1156	Florida Statutes, are amended to read:
1157	17.041 County and district accounts and claims.--
1158	(1) It shall be the duty of the Department of Banking and
1159	Finance of this state to adjust and settle, or cause to be
1160	adjusted and settled, all accounts and claims heretofore or
1161	hereafter reported to it by the Office of Government
1162	AccountabilityAuditor General, the appropriate county or
1163	district official, or any person against all county and district
1164	officers and employees, and against all other persons entrusted
1165	with, or who may have received, any property, funds, or moneys
1166	of a county or district or who may be in anywise indebted to or
1167	accountable to a county or district for any property, funds,
1168	moneys, or other thing of value, and to require such officer,
1169	employee, or person to render full accounts thereof and to yield
1170	up such property, funds, moneys, or other thing of value
1171	according to law to the officer or authority entitled by law to
1172	receive the same.
1173	(4) Should it appear to the department that any criminal
1174	statute of this state has or may have been violated by such
1175	defaulting officer, employee, or person, such information,
1176	evidence, documents, and other things tending to show such a
1177	violation, whether in the hands of the Comptroller, the Office
1178	of Government AccountabilityAuditor General, the county, or the
1179	district, shall be forthwith turned over to the proper state
1180	attorney for inspection, study, and such action as may be deemed
1181	proper, or the same may be brought to the attention of the
1182	proper grand jury.
1183	Section 11. Paragraph (g) of subsection (2) and paragraphs
1184	(e), (f), and (g) of subsection (5) of section 20.055, Florida
1185	Statutes, are amended to read:
1186	20.055 Agency inspectors general.--
1187	(2) The Office of Inspector General is hereby established
1188	in each state agency to provide a central point for coordination
1189	of and responsibility for activities that promote
1190	accountability, integrity, and efficiency in government. It
1191	shall be the duty and responsibility of each inspector general,
1192	with respect to the state agency in which the office is
1193	established, to:
1194	(g) Ensure effective coordination and cooperation between
1195	the Office of Government AccountabilityAuditor General, federal
1196	auditors, and other governmental bodies with a view toward
1197	avoiding duplication.
1198	(5) In carrying out the auditing duties and
1199	responsibilities of this act, each inspector general shall
1200	review and evaluate internal controls necessary to ensure the
1201	fiscal accountability of the state agency. The inspector general
1202	shall conduct financial, compliance, electronic data processing,
1203	and performance audits of the agency and prepare audit reports
1204	of his or her findings. The scope and assignment of the audits
1205	shall be determined by the inspector general; however, the
1206	agency head may at any time direct the inspector general to
1207	perform an audit of a special program, function, or
1208	organizational unit. The performance of the audit shall be under
1209	the direction of the inspector general, except that if the
1210	inspector general does not possess the qualifications specified
1211	in subsection (4), the director of auditing shall perform the
1212	functions listed in this subsection.
1213	(e) The inspector general shall submit the final report to
1214	the agency head and to the Office of Government Accountability
1215	Auditor General.
1216	(f) The Office of Government AccountabilityAuditor
1217	General, in connection with the independent auditpostauditof
1218	the same agency pursuant to s. 11.45, shall give appropriate
1219	consideration to internal audit reports and the resolution of
1220	findings therein. The Legislative Auditing Committee may inquire
1221	into the reasons or justifications for failure of the agency
1222	head to correct the deficiencies reported in internal audits
1223	that are also reported by the Office of Government
1224	AccountabilityAuditor Generaland shall take appropriate
1225	action.
1226	(g) The inspector general shall monitor the implementation
1227	of the state agency's corrective action plan prepared in
1228	accordance with s. 11.45(2)(o).response to any report on the
1229	state agency issued by the Auditor General or by the Office of
1230	Program Policy Analysis and Government Accountability. No later
1231	than 6 months after the Auditor General or the Office of Program
1232	Policy Analysis and Government Accountability publishes a report
1233	on the state agency, the inspector general shall provide a
1234	written response to the agency head on the status of corrective
1235	actions taken. The Inspector General shall file a copy of such
1236	response with the Legislative Auditing Committee.
1237	Section 12. Subsection (6) of section 20.23, Florida
1238	Statutes, is amended to read:
1239	20.23 Department of Transportation.--There is created a
1240	Department of Transportation which shall be a decentralized
1241	agency.
1242	(6) To facilitate the efficient and effective management
1243	of the department in a businesslike manner, the department shall
1244	develop a system for the submission of monthly management
1245	reports to the Florida Transportation Commission and secretary
1246	from the district secretaries. The commission and the secretary
1247	shall determine which reports are required to fulfill their
1248	respective responsibilities under this section. A copy of each
1249	such report shall be submitted monthly to the appropriations and
1250	transportation committees of the Senate and the House of
1251	Representatives. Recommendations made by the Office of
1252	Government AccountabilityAuditor General in itshis or her
1253	audits of the department that relate to management practices,
1254	systems, or reports shall be implemented in a timely manner.
1255	However, if the department determines that one or more of the
1256	recommendations should be altered or should not be implemented,
1257	it shall provide a written explanation of such determination to
1258	the Legislative Auditing Committee within 6 months after the
1259	date the recommendations were published.
1260	Section 13. Paragraph (c) of subsection (2) of section
1261	20.50, Florida Statutes, is amended to read:
1262	20.50 Agency for Workforce Innovation.--There is created
1263	the Agency for Workforce Innovation within the Department of
1264	Management Services. The agency shall be a separate budget
1265	entity, and the director of the agency shall be the agency head
1266	for all purposes. The agency shall not be subject to control,
1267	supervision, or direction by the Department of Management
1268	Services in any manner, including, but not limited to,
1269	personnel, purchasing, transactions involving real or personal
1270	property, and budgetary matters.
1271	(2) The Agency for Workforce Innovation shall be the
1272	designated administrative agency for receipt of federal
1273	workforce development grants and other federal funds, and shall
1274	carry out the duties and responsibilities assigned by the
1275	Governor under each federal grant assigned to the agency. The
1276	agency shall be a separate budget entity and shall expend each
1277	revenue source as provided by federal and state law and as
1278	provided in plans developed by and agreements with Workforce
1279	Florida, Inc. The agency shall prepare and submit as a separate
1280	budget entity a unified budget request for workforce
1281	development, in accordance with chapter 216 for, and in
1282	conjunction with, Workforce Florida, Inc., and its board. The
1283	head of the agency is the director of Workforce Innovation, who
1284	shall be appointed by the Governor. Accountability and reporting
1285	functions of the agency shall be administered by the director or
1286	his or her designee. Included in these functions are budget
1287	management, financial management, audit, performance management
1288	standards and controls, assessing outcomes of service delivery,
1289	and financial administration of workforce programs pursuant to
1290	s. 445.004(5) and (8)(9). Within the agency's overall
1291	organizational structure, the agency shall include the following
1292	offices which shall have the specified responsibilities:
1293	(a) The Office of Workforce Services shall administer the
1294	unemployment compensation program, the Rapid Response program,
1295	the Work Opportunity Tax Credit program, the Alien Labor
1296	Certification program, and any other programs that are delivered
1297	directly by agency staff rather than through the one-stop
1298	delivery system. The office shall be directed by the Deputy
1299	Director for Workforce Services, who shall be appointed by and
1300	serve at the pleasure of the director.
1301	(b) The Office of Program Support and Accountability shall
1302	administer state merit system program staff within the workforce
1303	service delivery system, pursuant to policies of Workforce
1304	Florida, Inc. The office shall be responsible for delivering
1305	services through the one-stop delivery system and for ensuring
1306	that participants in welfare transition programs receive case
1307	management services, diversion assistance, support services,
1308	including subsidized child care and transportation services,
1309	Medicaid services, and transition assistance to enable them to
1310	succeed in the workforce. The office shall also be responsible
1311	for program quality assurance, grants and contract management,
1312	contracting, financial management, and reporting. The office
1313	shall be directed by the Deputy Director for Program Support and
1314	Accountability, who shall be appointed by and serve at the
1315	pleasure of the director. The office shall be responsible for:
1316	1. Establishing monitoring, quality assurance, and quality
1317	improvement systems that routinely assess the quality and
1318	effectiveness of contracted programs and services.
1319	2. Annual review of each regional workforce board and
1320	administrative entity to ensure adequate systems of reporting
1321	and control are in place, and monitoring, quality assurance, and
1322	quality improvement activities are conducted routinely, and
1323	corrective action is taken to eliminate deficiencies.
1324	(c) The Office of Agency Support Services shall be
1325	responsible for procurement, human resource services, and
1326	information services including delivering information on labor
1327	markets, employment, occupations, and performance, and shall
1328	implement and maintain information systems that are required for
1329	the effective operation of the one-stop delivery system and the
1330	school readiness services system, including, but not limited to,
1331	those systems described in s. 445.009. The office will be under
1332	the direction of the Deputy Director for Agency Support
1333	Services, who shall be appointed by and serve at the pleasure of
1334	the director. The office shall be responsible for establishing:
1335	1. Information systems and controls that report reliable,
1336	timely and accurate fiscal and performance data for assessing
1337	outcomes, service delivery, and financial administration of
1338	workforce programs pursuant to s. 445.004(5) and (8)(9).
1339	2. Information systems that support service integration
1340	and case management by providing for case tracking for
1341	participants in welfare transition programs.
1342	3. Information systems that support school readiness
1343	services.
1344	(d) The Unemployment Appeals Commission, authorized by s.
1345	443.012, shall not be subject to the control, supervision, or
1346	direction by the Agency for Workforce Innovation in the
1347	performance of its powers and duties but shall receive any and
1348	all support and assistance from the agency that may be required
1349	for the performance of its duties.
1350	Section 14. Paragraph (c) of subsection (12) of section
1351	24.105, Florida Statutes, is amended to read:
1352	24.105 Powers and duties of department.--The department
1353	shall:
1354	(12)(c) Any information made confidential and exempt from
1355	the provisions of s. 119.07(1) under this subsection shall be
1356	disclosed to the Auditor General, to the Office of Program
1357	Policy Analysis andGovernment Accountability, or to the
1358	independent auditor selected under s. 24.123 upon such person's
1359	request therefor. If the President of the Senate or the Speaker
1360	of the House of Representatives certifies that information made
1361	confidential under this subsection is necessary for effecting
1362	legislative changes, the requested information shall be
1363	disclosed to him or her, and he or she may disclose such
1364	information to members of the Legislature and legislative staff
1365	as necessary to effect such purpose.
1366	Section 15. Paragraph (b) of subsection (7) of section
1367	24.108, Florida Statutes, is amended to read:
1368	24.108 Division of Security; duties; security report.--
1369	(7)
1370	(b) The portion of the security report containing the
1371	overall evaluation of the department in terms of each aspect of
1372	security shall be presented to the Governor, the President of
1373	the Senate, and the Speaker of the House of Representatives. The
1374	portion of the security report containing specific
1375	recommendations shall be confidential and shall be presented
1376	only to the secretary, the Governor, and the Office of
1377	Government AccountabilityAuditor General; however, upon
1378	certification that such information is necessary for the purpose
1379	of effecting legislative changes, such information shall be
1380	disclosed to the President of the Senate and the Speaker of the
1381	House of Representatives, who may disclose such information to
1382	members of the Legislature and legislative staff as necessary to
1383	effect such purpose. However, any person who receives a copy of
1384	such information or other information which is confidential
1385	pursuant to this act or rule of the department shall maintain
1386	its confidentiality. The confidential portion of the report is
1387	exempt from the provisions of s. 119.07(1) and s. 24(a), Art. I
1388	of the State Constitution.
1389	Section 16. Subsection (4) of section 24.120, Florida
1390	Statutes, is amended to read:
1391	24.120 Financial matters; Administrative Trust Fund;
1392	interagency cooperation.--
1393	(4) The department shall cooperate with the State
1394	Treasurer, the Comptroller, the Auditor General,and the Office
1395	of Program Policy Analysis andGovernment Accountability by
1396	giving employees designated by any of them access to facilities
1397	of the department for the purpose of efficient compliance with
1398	their respective responsibilities.
1399	Section 17. Subsection (2) of section 24.123, Florida
1400	Statutes, is amended to read:
1401	24.123 Annual audit of financial records and reports.--
1402	(2) The Office of Government AccountabilityAuditor
1403	Generalmay at any time conduct an audit of any phase of the
1404	operations of the state lottery and shall receive a copy of the
1405	yearly independent financial audit and any security report
1406	prepared pursuant to s. 24.108.
1407	Section 18. Subsection (3) of section 25.075, Florida
1408	Statutes, is amended to read:
1409	25.075 Uniform case reporting system.--
1410	(3) The Office of Government AccountabilityAuditor
1411	Generalshall audit the reports made to the Supreme Court in
1412	accordance with the uniform system established by the Supreme
1413	Court.
1414	Section 19. Paragraph (k) of subsection (2) of section
1415	39.202, Florida Statutes, is amended to read:
1416	39.202 Confidentiality of reports and records in cases of
1417	child abuse or neglect.--
1418	(2) Access to such records, excluding the name of the
1419	reporter which shall be released only as provided in subsection
1420	(4), shall be granted only to the following persons, officials,
1421	and agencies:
1422	(k) Any appropriate official of a Florida advocacy council
1423	investigating a report of known or suspected child abuse,
1424	abandonment, or neglect; the Auditor General or the Office of
1425	Program Policy Analysis andGovernment Accountability for the
1426	purpose of conducting audits or examinations pursuant to law; or
1427	the guardian ad litem for the child.
1428	Section 20. Subsection (2) of section 68.085, Florida
1429	Statutes, is amended to read:
1430	68.085 Awards to plaintiffs bringing action.--
1431	(2) If the department proceeds with an action which the
1432	court finds to be based primarily on disclosures of specific
1433	information, other than that provided by the person bringing the
1434	action, relating to allegations or transactions in a criminal,
1435	civil, or administrative hearing; a legislative, administrative,
1436	inspector general, or Office of Government Accountability
1437	Auditor Generalreport, hearing, audit, or investigation; or
1438	from the news media, the court may award such sums as it
1439	considers appropriate, but in no case more than 10 percent of
1440	the proceeds recovered under a judgment or received in
1441	settlement of a claim under this act, taking into account the
1442	significance of the information and the role of the person
1443	bringing the action in advancing the case to litigation.
1444	Section 21. Subsection (3) of section 68.087, Florida
1445	Statutes, is amended to read:
1446	68.087 Exemptions to civil actions.--
1447	(3) No court shall have jurisdiction over an action
1448	brought under this act based upon the public disclosure of
1449	allegations or transactions in a criminal, civil, or
1450	administrative hearing; in a legislative, administrative,
1451	inspector general, or Office of Government Accountability
1452	Auditor General, Comptroller, or Department of Banking and
1453	Finance report, hearing, audit, or investigation; or from the
1454	news media, unless the action is brought by the department, or
1455	unless the person bringing the action is an original source of
1456	the information. For purposes of this subsection, the term
1457	“original source” means an individual who has direct and
1458	independent knowledge of the information on which the
1459	allegations are based and has voluntarily provided the
1460	information to the department before filing an action under this
1461	act based on the information.
1462	Section 22. Subsection (13) of section 70.20, Florida
1463	Statutes, is amended to read:
1464	70.20 Balancing of interests.--It is a policy of this
1465	state to encourage municipalities, counties, and other
1466	governmental entities and sign owners to enter into relocation
1467	and reconstruction agreements that allow governmental entities
1468	to undertake public projects and accomplish public goals without
1469	the expenditure of public funds while allowing the continued
1470	maintenance of private investment in signage as a medium of
1471	commercial and noncommercial communication.
1472	(13) Effective upon this section becoming a law, the
1473	Office of Program Policy Analysis and Government Accountability,
1474	in consultation with the property appraisers and the affected
1475	private sector parties, shall conduct a study of the value of
1476	offsite signs in relation to, and in comparison with, the
1477	valuation of other commercial properties for ad valorem tax
1478	purposes, including a comparison of tax valuations from other
1479	states. The Office of Program Policy Analysis and Government
1480	Accountability shall complete the study by December 31, 2002,
1481	and shall report the results of the study to the President of
1482	the Senate and the Speaker of the House of Representatives.
1483	Section 23. Subsection (1) of section 110.116, Florida
1484	Statutes, is amended to read:
1485	110.116 Personnel information system; payroll
1486	procedures.--
1487	(1) The Department of Management Services shall establish
1488	and maintain, in coordination with the payroll system of the
1489	Department of Banking and Finance, a complete personnel
1490	information system for all authorized and established positions
1491	in the state service, with the exception of employees of the
1492	Legislature. The specifications shall be developed in
1493	conjunction with the payroll system of the Department of Banking
1494	and Finance and in coordination with the Office of Government
1495	AccountabilityAuditor General. The Department of Banking and
1496	Finance shall determine that the position occupied by each
1497	employee has been authorized and established in accordance with
1498	the provisions of s. 216.251. The Department of Management
1499	Services shall develop and maintain a position numbering system
1500	that will identify each established position, and such
1501	information shall be a part of the payroll system of the
1502	Department of Banking and Finance. With the exception of
1503	employees of the Legislature, this system shall include all
1504	career service positions and those positions exempted from
1505	career service provisions, notwithstanding the funding source of
1506	the salary payments, and information regarding persons receiving
1507	payments from other sources. Necessary revisions shall be made
1508	in the personnel and payroll procedures of the state to avoid
1509	duplication insofar as is feasible. A list shall be organized by
1510	budget entity to show the employees or vacant positions within
1511	each budget entity. This list shall be available to the Speaker
1512	of the House of Representatives and the President of the Senate
1513	upon request.
1514	Section 24. Paragraph (b) of subsection (8) of section
1515	112.061, Florida Statutes, is amended to read:
1516	112.061 Per diem and travel expenses of public officers,
1517	employees, and authorized persons.--
1518	(8) OTHER EXPENSES.--
1519	(b) Other expenses which are not specifically authorized
1520	by this section may be approved by the Department of Banking and
1521	Finance pursuant to rules adopted by it. Expenses approved
1522	pursuant to this paragraph shall be reported by the Department
1523	of Banking and Finance to the Office of Government
1524	AccountabilityAuditor Generalannually.
1525	Section 25. Paragraphs (a) and (c) of subsection (8) of
1526	section 112.324, Florida Statutes, are amended to read:
1527	112.324 Procedures on complaints of violations; public
1528	records and meeting exemptions.--
1529	(8) If, in cases pertaining to complaints other than
1530	complaints against impeachable officers or members of the
1531	Legislature, upon completion of a full and final investigation
1532	by the commission, the commission finds that there has been a
1533	violation of this part or of s. 8, Art. II of the State
1534	Constitution, it shall be the duty of the commission to report
1535	its findings and recommend appropriate action to the proper
1536	disciplinary official or body as follows, and such official or
1537	body shall have the power to invoke the penalty provisions of
1538	this part, including the power to order the appropriate
1539	elections official to remove a candidate from the ballot for a
1540	violation of s. 112.3145 or s. 8(a) and (i), Art. II of the
1541	State Constitution:
1542	(a) The President of the Senate and the Speaker of the
1543	House of Representatives, jointly, in any case concerning the
1544	Public Counsel, members of the Public Service Commission,
1545	members of the Public Service Commission Nominating Council, the
1546	Auditor General, the director of the Office of Program Policy
1547	Analysis and Government Accountability,or members of the
1548	Legislative Committee on Intergovernmental Relations.
1549	(c) The President of the Senate, in any case concerning an
1550	employee of the Senate; the Speaker of the House of
1551	Representatives, in any case concerning an employee of the House
1552	of Representatives; or the President and the Speaker, jointly,
1553	in any case concerning an employee of a committee of the
1554	Legislature whose members are appointed solely by the President
1555	and the Speaker or in any case concerning an employee of the
1556	Public Counsel, Public Service Commission, Auditor General,
1557	Office of Program Policy Analysis andGovernment Accountability,
1558	or Legislative Committee on Intergovernmental Relations.
1559	Section 26. Section 112.658, Florida Statutes, is
1560	repealed:
1561	112.658 Office of Program Policy Analysis and Government
1562	Accountability to determine compliance of the Florida Retirement
1563	System.--
1564	(1) The Office of Program Policy Analysis and Government
1565	Accountability shall determine, through the examination of
1566	actuarial reviews, financial statements, and the practices and
1567	procedures of the Department of Management Services, the
1568	compliance of the Florida Retirement System with the provisions
1569	of this act.
1570	(2) The Office of Program Policy Analysis and Government
1571	Accountability shall employ an independent consulting actuary
1572	who is an enrolled actuary as defined in this part to assist in
1573	the determination of compliance.
1574	(3) The Office of Program Policy Analysis and Government
1575	Accountability shall employ the same actuarial standards to
1576	monitor the Department of Management Services as the Department
1577	of Management Services uses to monitor local governments.
1578	Section 27. Subsection (6) of section 119.07, Florida
1579	Statutes, is amended to read:
1580	119.07 Inspection, examination, and duplication of
1581	records; exemptions.--
1582	(6) Nothing in subsection (3) or any other general or
1583	special law shall limit the access of the Auditor General, the
1584	Office of Program Policy Analysis andGovernment Accountability,
1585	or any state, county, municipal, university, board of community
1586	college, school district, or special district internal auditor
1587	to public records when such person states in writing that such
1588	records are needed for a properly authorized audit, examination,
1589	or investigation. Such person shall maintain the confidentiality
1590	of any public records that are confidential or exempt from the
1591	provisions of subsection (1) and shall be subject to the same
1592	penalties as the custodians of those public records for
1593	violating confidentiality.
1594	Section 28. Subsection (5) of section 121.051, Florida
1595	Statutes, is amended to read:
1596	121.051 Participation in the system.--
1597	(5) RIGHTS LIMITED.--
1598	(a) Participation in the system shall not give any member
1599	the right to be retained in the employ of the employer or, upon
1600	dismissal, to have any right or interest in the fund other than
1601	herein provided.
1602	(b) A member who is convicted by a court of competent
1603	jurisdiction of causing a shortage in a public account, when
1604	such shortage is certified by the Office of Government
1605	AccountabilityAuditor Generalor a certified public accountant,
1606	may not retire or receive any benefits under this chapter so
1607	long as such shortage exists.
1608	Section 29. Paragraph (c) of subsection (1) of section
1609	121.055, Florida Statutes, is amended to read:
1610	121.055 Senior Management Service Class.--There is hereby
1611	established a separate class of membership within the Florida
1612	Retirement System to be known as the “Senior Management Service
1613	Class,” which shall become effective February 1, 1987.
1614	(1)
1615	(c)1. Effective January 1, 1990, participation in the
1616	Senior Management Service Class shall be compulsory for up to 75
1617	nonelective positions at the level of committee staff director
1618	or higher or equivalent managerial or policymaking positions
1619	within the House of Representatives, as selected by the Speaker
1620	of the House of Representatives, up to 50 nonelective positions
1621	at the level of committee staff director or higher or equivalent
1622	managerial or policymaking positions within the Senate, as
1623	selected by the President of the Senate, all staff directors of
1624	joint committees and service offices of the Legislature, the
1625	Auditor General and up to 9 managerial or policymaking positions
1626	within the Office of Government Accountabilityhis or her office
1627	as selected by the Auditor General, and the executive director
1628	of the Commission on Ethics.
1629	2. Participation in this class shall be compulsory, except
1630	as provided in subparagraph 3., for any legislative employee who
1631	holds a position designated for coverage in the Senior
1632	Management Service Class, and such participation shall continue
1633	until the employee terminates employment in a covered position.
1634	3. In lieu of participation in the Senior Management
1635	Service Class, at the discretion of the President of the Senate
1636	and the Speaker of the House of Representatives, such members
1637	may participate in the Senior Management Service Optional
1638	Annuity Program as established in subsection (6).
1639	Section 30. Paragraph (x) of subsection (1) of section
1640	125.01, Florida Statutes, is amended to read:
1641	125.01 Powers and duties.--
1642	(1) The legislative and governing body of a county shall
1643	have the power to carry on county government. To the extent not
1644	inconsistent with general or special law, this power includes,
1645	but is not restricted to, the power to:
1646	(x) Employ an independent certified public accounting firm
1647	to audit any funds, accounts, and financial records of the
1648	county and its agencies and governmental subdivisions. Entities
1649	that are funded wholly or in part by the county, at the
1650	discretion of the county, may be required by the county to
1651	conduct a performance audit paid for by the county. An entity
1652	shall not be considered as funded by the county by virtue of the
1653	fact that such entity utilizes the county to collect taxes,
1654	assessments, fees, or other revenue. If an independent special
1655	district receives county funds pursuant to a contract or
1656	interlocal agreement for the purposes of funding, in whole or in
1657	part, a discrete program of the district, only that program may
1658	be required by the county to undergo a performance audit. Not
1659	fewer than five copies of each complete audit report, with
1660	accompanying documents, shall be filed with the clerk of the
1661	circuit court and maintained there for public inspection. The
1662	clerk shall thereupon forward one complete copy of the audit
1663	report with accompanying documents to the Office of Government
1664	AccountabilityAuditor General.
1665	Section 31. Section 136.08, Florida Statutes, is amended
1666	to read:
1667	136.08 Accounts subject to examination by authorized
1668	persons.--The accounts of each and every board and the county
1669	accounts of each and every depository, mentioned or provided for
1670	in this chapter, shall at all times be subject to the inspection
1671	and examination by the county auditor and by the Office of
1672	Government AccountabilityAuditor General.
1673	Section 32. Paragraph (o) of subsection (1) of section
1674	154.11, Florida Statutes, is amended to read:
1675	154.11 Powers of board of trustees.--
1676	(1) The board of trustees of each public health trust
1677	shall be deemed to exercise a public and essential governmental
1678	function of both the state and the county and in furtherance
1679	thereof it shall, subject to limitation by the governing body of
1680	the county in which such board is located, have all of the
1681	powers necessary or convenient to carry out the operation and
1682	governance of designated health care facilities, including, but
1683	without limiting the generality of, the foregoing:
1684	(o) To employ certified public accountants to audit and
1685	analyze the records of the board and to prepare financial or
1686	revenue statements of the board; however, this paragraph shall
1687	not in any way affect any responsibility of the Office of
1688	Government AccountabilityAuditor Generalpursuant to s. 11.45.
1689	Section 33. Section 163.2526, Florida Statutes, is amended
1690	to read:
1691	163.2526 Review and evaluation.-- Before the 2004 Regular
1692	Session of the Legislature, the Office of Program Policy
1693	Analysis andGovernment Accountability shall perform a review
1694	and evaluation of ss. 163.2511-163.2526, including the financial
1695	incentives listed in s. 163.2520. The report must evaluate the
1696	effectiveness of the designation of urban infill and
1697	redevelopment areas in stimulating urban infill and
1698	redevelopment and strengthening the urban core. A report of the
1699	findings and recommendations of the Office of Program Policy
1700	Analysis andGovernment Accountability shall be submitted to the
1701	President of the Senate and the Speaker of the House of
1702	Representatives before the 2004 Regular Session of the
1703	Legislature.
1704	Section 34. Subsection (12) of section 163.3246, Florida
1705	Statutes, is amended to read:
1706	163.3246 Local government comprehensive planning
1707	certification program.--
1708	(12) The Office of Program Policy Analysis andGovernment
1709	Accountability shall prepare a report evaluating the
1710	certification program, which shall be submitted to the Governor,
1711	the President of the Senate, and the Speaker of the House of
1712	Representatives by December 1, 2007.
1713	Section 35. Subsections (2) and (5) of section 189.4035,
1714	Florida Statutes, are amended to read:
1715	189.4035 Preparation of official list of special
1716	districts.--
1717	(2) The official list shall be produced by the department
1718	after the department has notified each special district that is
1719	currently reporting to the department, the Department of Banking
1720	and Finance pursuant to s. 218.32, or the Office of Government
1721	AccountabilityAuditor Generalpursuant to s. 218.39. Upon
1722	notification, each special district shall submit, within 60
1723	days, its determination of its status. The determination
1724	submitted by a special district shall be consistent with the
1725	status reported in the most recent local government audit of
1726	district activities submitted to the Office of Government
1727	AccountabilityAuditor Generalpursuant to s. 218.39.
1728	(5) The official list of special districts shall be
1729	distributed by the department on October 1 of each year to the
1730	President of the Senate, the Speaker of the House of
1731	Representatives, the Office of Government AccountabilityAuditor
1732	General, the Department of Revenue, the Department of Banking
1733	and Finance, the Department of Management Services, the State
1734	Board of Administration, counties, municipalities, county
1735	property appraisers, tax collectors, and supervisors of
1736	elections and to all interested parties who request the list.
1737	Section 36. Subsection (1) of section 189.412, Florida
1738	Statutes, is amended to read:
1739	189.412 Special District Information Program; duties and
1740	responsibilities.--The Special District Information Program of
1741	the Department of Community Affairs is created and has the
1742	following special duties:
1743	(1) The collection and maintenance of special district
1744	compliance status reports from the Office of Government
1745	AccountabilityAuditor General, the Department of Banking and
1746	Finance, the Division of Bond Finance of the State Board of
1747	Administration, the Department of Management Services, the
1748	Department of Revenue, and the Commission on Ethics for the
1749	reporting required in ss. 112.3144, 112.3145, 112.3148,
1750	112.3149, 112.63, 200.068, 218.32, 218.38, 218.39, and 280.17
1751	and chapter 121 and from state agencies administering programs
1752	that distribute money to special districts. The special district
1753	compliance status reports must consist of a list of special
1754	districts used in that state agency and a list of which special
1755	districts did not comply with the reporting statutorily required
1756	by that agency.
1757	Section 37. Paragraphs (f) and (g) of subsection (5) of
1758	section 189.428, Florida Statutes, are amended to read:
1759	189.428 Special districts; oversight review process.--
1760	(5) Those conducting the oversight review process shall,
1761	at a minimum, consider the listed criteria for evaluating the
1762	special district, but may also consider any additional factors
1763	relating to the district and its performance. If any of the
1764	listed criteria do not apply to the special district being
1765	reviewed, they need not be considered. The criteria to be
1766	considered by the reviewer include:
1767	(f) Whether the Office of Government Accountability
1768	Auditor Generalhas notified the Legislative Auditing Committee
1769	that the special district's audit report, reviewed pursuant to
1770	s. 11.45(7), indicates that a deteriorating financial condition
1771	exists that may cause a condition described in s. 218.503(1) to
1772	occur if actions are not taken to address such condition.
1773	(g) Whether the Office of Government Accountability
1774	Auditor Generalhas determined that the special district is in a
1775	state of financial emergency as provided in s. 218.503(1), and
1776	has notified the Governor and the Legislative Auditing
1777	Committee.
1778	Section 38. Paragraph (b) of subsection (4) of section
1779	192.0105, Florida Statutes, is amended to read:
1780	192.0105 Taxpayer rights.--There is created a Florida
1781	Taxpayer's Bill of Rights for property taxes and assessments to
1782	guarantee that the rights, privacy, and property of the
1783	taxpayers of this state are adequately safeguarded and protected
1784	during tax levy, assessment, collection, and enforcement
1785	processes administered under the revenue laws of this state. The
1786	Taxpayer's Bill of Rights compiles, in one document, brief but
1787	comprehensive statements that summarize the rights and
1788	obligations of the property appraisers, tax collectors, clerks
1789	of the court, local governing boards, the Department of Revenue,
1790	and taxpayers. Additional rights afforded to payors of taxes and
1791	assessments imposed under the revenue laws of this state are
1792	provided in s. 213.015. The rights afforded taxpayers to assure
1793	that their privacy and property are safeguarded and protected
1794	during tax levy, assessment, and collection are available only
1795	insofar as they are implemented in other parts of the Florida
1796	Statutes or rules of the Department of Revenue. The rights so
1797	guaranteed to state taxpayers in the Florida Statutes and the
1798	departmental rules include:
1799	(4) THE RIGHT TO CONFIDENTIALITY.--
1800	(b) The right to limiting access to a taxpayer's records
1801	by a property appraiser, the Department of Revenue, and the
1802	Office of Government AccountabilityAuditor Generalonly to
1803	those instances in which it is determined that such records are
1804	necessary to determine either the classification or the value of
1805	taxable nonhomestead property (see s. 195.027(3)).
1806	Section 39. Section 193.074, Florida Statutes, is amended
1807	to read:
1808	193.074 Confidentiality of returns.--All returns of
1809	property and returns required by s. 201.022 submitted by the
1810	taxpayer pursuant to law shall be deemed to be confidential in
1811	the hands of the property appraiser, the clerk of the circuit
1812	court, the department, the tax collector, the Auditor General,
1813	and the Office of Program Policy Analysis andGovernment
1814	Accountability, and their employees and persons acting under
1815	their supervision and control, except upon court order or order
1816	of an administrative body having quasi-judicial powers in ad
1817	valorem tax matters, and such returns are exempt from the
1818	provisions of s. 119.07(1).
1819	Section 40. Paragraph (a) of subsection (2) of section
1820	193.1142, Florida Statutes, is amended to read:
1821	193.1142 Approval of assessment rolls.--
1822	(2)(a) The executive director or his or her designee shall
1823	disapprove all or part of any assessment roll of any county not
1824	in full compliance with the administrative order of the
1825	executive director issued pursuant to the notice called for in
1826	s. 195.097 and shall otherwise disapprove all or any part of any
1827	roll not assessed in substantial compliance with law, as
1828	disclosed during the investigation by the department, including,
1829	but not limited to, audits by the Department of Revenue and
1830	Office of Government AccountabilityAuditor Generalestablishing
1831	noncompliance.
1832	Section 41. Subsections (3) and (6) of section 195.027,
1833	Florida Statutes, are amended to read:
1834	195.027 Rules and regulations.--
1835	(3) The rules and regulations shall provide procedures
1836	whereby the property appraiser, the Department of Revenue, and
1837	the Office of Government AccountabilityAuditor Generalshall be
1838	able to obtain access, where necessary, to financial records
1839	relating to nonhomestead property which records are required to
1840	make a determination of the proper assessment as to the
1841	particular property in question. Access to a taxpayer's records
1842	shall be provided only in those instances in which it is
1843	determined that such records are necessary to determine either
1844	the classification or the value of the taxable nonhomestead
1845	property. Access shall be provided only to those records which
1846	pertain to the property physically located in the taxing county
1847	as of January 1 of each year and to the income from such
1848	property generated in the taxing county for the year in which a
1849	proper assessment is made. All records produced by the taxpayer
1850	under this subsection shall be deemed to be confidential in the
1851	hands of the property appraiser, the department, the tax
1852	collector, and the Office of Government AccountabilityAuditor
1853	Generaland shall not be divulged to any person, firm, or
1854	corporation, except upon court order or order of an
1855	administrative body having quasi-judicial powers in ad valorem
1856	tax matters, and such records are exempt from the provisions of
1857	s. 119.07(1).
1858	(6) The fees and costs of the sale or purchase and terms
1859	of financing shall be presumed to be usual unless the buyer or
1860	seller or agent thereof files a form which discloses the unusual
1861	fees, costs, and terms of financing. Such form shall be filed
1862	with the clerk of the circuit court at the time of recording.
1863	The rules and regulations shall prescribe an information form to
1864	be used for this purpose. Either the buyer or the seller or the
1865	agent of either shall complete the information form and certify
1866	that the form is accurate to the best of his or her knowledge
1867	and belief. The information form shall be confidential in the
1868	hands of all persons after delivery to the clerk, except that
1869	the Department of Revenue and the Office of Government
1870	AccountabilityAuditor Generalshall have access to it in the
1871	execution of their official duties, and such form is exempt from
1872	the provisions of s. 119.07(1). The information form may be used
1873	in any judicial proceeding, upon a motion to produce duly made
1874	by any party to such proceedings. Failure of the clerk to obtain
1875	an information form with the recording shall not impair the
1876	validity of the recording or the conveyance. The form shall
1877	provide for a notation by the clerk indicating the book and page
1878	number of the conveyance in the official record books of the
1879	county. The clerk shall promptly deliver all information forms
1880	received to the property appraiser for his or her custody and
1881	use.
1882	Section 42. Section 195.084, Florida Statutes, is amended
1883	to read:
1884	195.084 Information exchange.--
1885	(1) The department shall promulgate rules and regulations
1886	for the exchange of information among the department, the
1887	property appraisers' offices, the tax collector, the Auditor
1888	General, and the Office of Program Policy Analysis and
1889	Government Accountability. All records and returns of the
1890	department useful to the property appraiser or the tax collector
1891	shall be made available upon request but subject to the
1892	reasonable conditions imposed by the department. This section
1893	shall supersede statutes prohibiting disclosure only with
1894	respect to the property appraiser, the tax collector, the
1895	Auditor General, and the Office of Program Policy Analysis and
1896	Government Accountability, but the department may establish
1897	regulations setting reasonable conditions upon the access to and
1898	custody of such information. The Auditor General, and theOffice
1899	of Program Policy Analysis andGovernment Accountability, the
1900	tax collectors, and the property appraisers shall be bound by
1901	the same requirements of confidentiality as the Department of
1902	Revenue. Breach of confidentiality shall be a misdemeanor of the
1903	first degree, punishable as provided by ss. 775.082 and 775.083.
1904	(2) All of the records of property appraisers and
1905	collectors, including, but not limited to, worksheets and
1906	property record cards, shall be made available to the Department
1907	of Revenue,the Auditor General, and the Office of Program
1908	Policy Analysis andGovernment Accountability. Property
1909	appraisers and collectors are hereby directed to cooperate fully
1910	with representatives of the Department of Revenue, the Auditor
1911	General, and the Office of Program Policy Analysis and
1912	Government Accountability in realizing the objectives stated in
1913	s. 195.0012.
1914	Section 43. Paragraph (c) of subsection (4) of section
1915	196.101, Florida Statutes, is amended to read:
1916	196.101 Exemption for totally and permanently disabled
1917	persons.--
1918	(4)(c) The department shall require by rule that the
1919	taxpayer annually submit a sworn statement of gross income,
1920	pursuant to paragraph (a). The department shall require that the
1921	filing of such statement be accompanied by copies of federal
1922	income tax returns for the prior year, wage and earnings
1923	statements (W-2 forms), and other documents it deems necessary,
1924	for each member of the household. The taxpayer's statement shall
1925	attest to the accuracy of such copies. The department shall
1926	prescribe and furnish a form to be used for this purpose which
1927	form shall include spaces for a separate listing of United
1928	States Department of Veterans Affairs benefits and social
1929	security benefits. All records produced by the taxpayer under
1930	this paragraph are confidential in the hands of the property
1931	appraiser, the department, the tax collector, the Auditor
1932	General, and the Office of Program Policy Analysis and
1933	Government Accountability,and shall not be divulged to any
1934	person, firm, or corporation except upon court order or order of
1935	an administrative body having quasi-judicial powers in ad
1936	valorem tax matters, and such records are exempt from the
1937	provisions of s. 119.07(1).
1938	Section 44. Subsection (6) of section 213.053, Florida
1939	Statutes, is amended to read:
1940	213.053 Confidentiality and information sharing.--
1941	(6) Any information received by the Department of Revenue
1942	in connection with the administration of taxes, including, but
1943	not limited to, information contained in returns, reports,
1944	accounts, or declarations filed by persons subject to tax, shall
1945	be made available by the department to the Auditor General or
1946	his or her authorized agent, the director of the Office of
1947	Program Policy Analysis and Government Accountability or his or
1948	her authorized agent,the Comptroller or his or her authorized
1949	agent, the Insurance Commissioner or his or her authorized
1950	agent, the Treasurer or his or her authorized agent, or a
1951	property appraiser or tax collector or their authorized agents
1952	pursuant to s. 195.084(1), in the performance of their official
1953	duties, or to designated employees of the Department of
1954	Education solely for determination of each school district's
1955	price level index pursuant to s. 1011.62(2); however, no
1956	information shall be disclosed to the Auditor General or his or
1957	her authorized agent, the director of the Office of Program
1958	Policy Analysis and Government Accountability or his or her
1959	authorized agent,the Comptroller or his or her authorized
1960	agent, the Insurance Commissioner or his or her authorized
1961	agent, the Treasurer or his or her authorized agent, or to a
1962	property appraiser or tax collector or their authorized agents,
1963	or to designated employees of the Department of Education if
1964	such disclosure is prohibited by federal law. The Auditor
1965	General or his or her authorized agent, the director of the
1966	Office of Program Policy Analysis and Government Accountability
1967	or his or her authorized agent,the Comptroller or his or her
1968	authorized agent, the Treasurer or his or her authorized agent,
1969	and the property appraiser or tax collector and their authorized
1970	agents, or designated employees of the Department of Education
1971	shall be subject to the same requirements of confidentiality and
1972	the same penalties for violation of the requirements as the
1973	department. For the purpose of this subsection, “designated
1974	employees of the Department of Education” means only those
1975	employees directly responsible for calculation of price level
1976	indices pursuant to s. 1011.62(2). It does not include the
1977	supervisors of such employees or any other employees or elected
1978	officials within the Department of Education.
1979	Section 45. Subsections (7), (8), and (9) of section
1980	215.44, Florida Statutes, are renumbered as subsections (6),
1981	(7), and (8), respectively, and present subsection (6) of said
1982	section is amended to read:
1983	215.44 Board of Administration; powers and duties in
1984	relation to investment of trust funds.--
1985	(6) The Office of Program Policy Analysis and Government
1986	Accountability shall examine the board's management of
1987	investments every 2 years. The Office of Program Policy Analysis
1988	and Government Accountability shall submit such reports to the
1989	board, the President of the Senate, and the Speaker of the House
1990	of Representatives and their designees.
1991	Section 46. Subsection (3) of section 215.93, Florida
1992	Statutes, is amended to read:
1993	215.93 Florida Financial Management Information System.--
1994	(3) The Florida Financial Management Information System
1995	shall include financial management data and utilize the chart of
1996	accounts approved by the Comptroller. Common financial
1997	management data shall include, but not be limited to, data
1998	codes, titles, and definitions used by one or more of the
1999	functional owner subsystems. The Florida Financial Management
2000	Information System shall utilize common financial management
2001	data codes. The council shall recommend and the board shall
2002	adopt policies regarding the approval and publication of the
2003	financial management data. The Comptroller shall adopt policies
2004	regarding the approval and publication of the chart of accounts.
2005	The Comptroller's chart of accounts shall be consistent with the
2006	common financial management data codes established by the
2007	coordinating council. Further, all systems not a part of the
2008	Florida Financial Management Information System which provide
2009	information to the system shall use the common data codes from
2010	the Florida Financial Management Information System and the
2011	Comptroller's chart of accounts. Data codes that cannot be
2012	supplied by the Florida Financial Management Information System
2013	and the Comptroller's chart of accounts and that are required
2014	for use by the information subsystems shall be approved by the
2015	board upon recommendation of the coordinating council. However,
2016	board approval shall not be required for those data codes
2017	specified by the Office of Government AccountabilityAuditor
2018	Generalunder the provisions of s. 215.94(6)(c).
2019	Section 47. Subsections (6) and (7) of section 215.94,
2020	Florida Statutes, are amended to read:
2021	215.94 Designation, duties, and responsibilities of
2022	functional owners.--
2023	(6)(a) The Office of Government AccountabilityAuditor
2024	Generalshall be advised by the functional owner of each
2025	information subsystem as to the date that the development or
2026	significant modification of its functional system specifications
2027	is to begin.
2028	(b) Upon such notification, the Office of Government
2029	AccountabilityAuditor Generalshall participate with each
2030	functional owner to the extent necessary to provide assurance
2031	that:
2032	1. The accounting information produced by the information
2033	subsystem adheres to generally accepted accounting principles.
2034	2. The information subsystem contains the necessary
2035	controls to maintain its integrity, within acceptable limits and
2036	at an acceptable cost.
2037	3. The information subsystem is auditable.
2038	(c) The Office of Government AccountabilityAuditor
2039	Generalshall specify those additional features,
2040	characteristics, controls, and internal control measures deemed
2041	necessary to carry out the provisions of this subsection.
2042	Further, it shall be the responsibility of each functional owner
2043	to install and incorporate such specified features,
2044	characteristics, controls, and internal control measures within
2045	each information subsystem.
2046	(7) The Office of Government AccountabilityAuditor
2047	Generalshall provide to the board and the coordinating council
2048	the findings and recommendations of any audit regarding the
2049	provisions of ss. 215.90-215.96.
2050	Section 48. Subsections (2), (5), (6), (7), (8), (9), and
2051	(10) of section 215.97, Florida Statutes, are amended to read:
2052	215.97 Florida Single Audit Act.--
2053	(2) Definitions; as used in this section, the term:
2054	(a) “Audit threshold” means the amount to use in
2055	determining when a state single audit of a nonstate entity shall
2056	be conducted in accordance with this section. Each nonstate
2057	entity that expends a total amount of state financial assistance
2058	equal to or in excess of $300,000 in any fiscal year of such
2059	nonstate entity shall be required to have a state single audit
2060	for such fiscal year in accordance with the requirements of this
2061	section. Every 2 years the Office of Government Accountability
2062	Auditor General, after consulting with the Executive Office of
2063	the Governor, the Comptroller, and all state agencies that
2064	provide state financial assistance to nonstate entities, shall
2065	review the amount for requiring audits under this section and
2066	may adjust such dollar amount consistent with the purpose of
2067	this section.
2068	(b) “Auditing standards” means the auditing standards as
2069	stated in the rules of the Office of Government Accountability
2070	Auditor Generalas applicable to for-profit organizations,
2071	nonprofit organizations, or local governmental entities.
2072	(c) “Catalog of State Financial Assistance” means a
2073	comprehensive listing of state projects. The Catalog of State
2074	Financial Assistance shall be issued by the Executive Office of
2075	the Governor after conferring with the Comptroller and all state
2076	agencies that provide state financial assistance to nonstate
2077	entities. The Catalog of State Financial Assistance shall
2078	include for each listed state project: the responsible state
2079	agency; standard state project number identifier; official
2080	title; legal authorization; and description of the state
2081	project, including objectives, restrictions, application and
2082	awarding procedures, and other relevant information determined
2083	necessary.
2084	(d) “Financial reporting package” means the nonstate
2085	entities' financial statements, Schedule of State Financial
2086	Assistance, auditor's reports, management letter, auditee's
2087	written responses or corrective action plan, correspondence on
2088	followup of prior years' corrective actions taken, and such
2089	other information determined by the Office of Government
2090	AccountabilityAuditor Generalto be necessary and consistent
2091	with the purposes of this section.
2092	(e) “Federal financial assistance” means financial
2093	assistance from federal sources passed through the state and
2094	provided to nonstate entities to carry out a federal program.
2095	“Federal financial assistance” includes all types of federal
2096	assistance as defined in applicable United States Office of
2097	Management and Budget circulars.
2098	(f) “For-profit organization” means any organization or
2099	sole proprietor but is not a local governmental entity or a
2100	nonprofit organization.
2101	(g) “Independent auditor” means an external state or local
2102	government auditor or a certified public accountant who meets
2103	the independence standards.
2104	(h) “Internal control over state projects” means a
2105	process, effected by an entity's management and other personnel,
2106	designed to provide reasonable assurance regarding the
2107	achievement of objectives in the following categories:
2108	1. Effectiveness and efficiency of operations.
2109	2. Reliability of financial operations.
2110	3. Compliance with applicable laws and regulations.
2111	(i) “Local governmental entity” means a county agency,
2112	municipality, or special district or any other entity (other
2113	than a district school board or community college), however
2114	styled, which independently exercises any type of governmental
2115	function.
2116	(j) “Major state project” means any state project meeting
2117	the criteria as stated in the rules of the Executive Office of
2118	the Governor. Such criteria shall be established after
2119	consultation with the Comptroller and appropriate state agencies
2120	that provide state financial assistance and shall consider the
2121	amount of state project expenditures or expenses or inherent
2122	risks. Each major state project shall be audited in accordance
2123	with the requirements of this section.
2124	(k) “Nonprofit organization” means any corporation, trust,
2125	association, cooperative, or other organization that:
2126	1. Is operated primarily for scientific, educational
2127	service, charitable, or similar purpose in the public interest;
2128	2. Is not organized primarily for profit;
2129	3. Uses net proceeds to maintain, improve, or expand the
2130	operations of the organization; and
2131	4. Has no part of its income or profit distributable to
2132	its members, directors, or officers.
2133	(l) “Nonstate entity” means a local governmental entity,
2134	nonprofit organization, or for-profit organization that receives
2135	state resources.
2136	(m) “Recipient” means a nonstate entity that receives
2137	state financial assistance directly from a state awarding
2138	agency.
2139	(n) “Schedule of State Financial Assistance” means a
2140	document prepared in accordance with the rules of the
2141	Comptroller and included in each financial reporting package
2142	required by this section.
2143	(o) “State awarding agency” means the state agency that
2144	provided state financial assistance to the nonstate entity.
2145	(p) “State financial assistance” means financial
2146	assistance from state resources, not including federal financial
2147	assistance and state matching, provided to nonstate entities to
2148	carry out a state project. “State financial assistance” includes
2149	all types of state assistance as stated in the rules of the
2150	Executive Office of the Governor established in consultation
2151	with the Comptroller and appropriate state agencies that provide
2152	state financial assistance. It includes state financial
2153	assistance provided directly by state awarding agencies or
2154	indirectly by recipients of state awards or subrecipients. It
2155	does not include procurement contracts used to buy goods or
2156	services from vendors. Audits of such procurement contracts with
2157	vendors are outside of the scope of this section. Also, audits
2158	of contracts to operate state-government-owned and contractor-
2159	operated facilities are excluded from the audit requirements of
2160	this section.
2161	(q) “State matching” means state resources provided to
2162	nonstate entities to be used to meet federal financial
2163	participation matching requirements of federal programs.
2164	(r) “State project” means all state financial assistance
2165	to a nonstate entity assigned a single state project number
2166	identifier in the Catalog of State Financial Assistance.
2167	(s) “State Projects Compliance Supplement” means a
2168	document issued by the Executive Office of the Governor, in
2169	consultation with the Comptroller and all state agencies that
2170	provide state financial assistance. The State Projects
2171	Compliance Supplement shall identify state projects, the
2172	significant compliance requirements, eligibility requirements,
2173	matching requirements, suggested audit procedures, and other
2174	relevant information determined necessary.
2175	(t) “State project-specific audit” means an audit of one
2176	state project performed in accordance with the requirements of
2177	subsection (9).
2178	(u) “State single audit” means an audit of a nonstate
2179	entity's financial statements and state financial assistance.
2180	Such audits shall be conducted in accordance with the auditing
2181	standards as stated in the rules of the Office of Government
2182	AccountabilityAuditor General.
2183	(v) "Subrecipient" means a nonstate entity that receives
2184	state financial assistance through another nonstate entity.
2185	(w) "Vendor" means a dealer, distributor, merchant, or
2186	other seller providing goods or services that are required for
2187	the conduct of a state project. These goods or services may be
2188	for an organization's own use or for the use of beneficiaries of
2189	the state project.
2190	(5) Each state awarding agency shall:
2191	(a) Provide to a recipient information needed by the
2192	recipient to comply with the requirements of this section,
2193	including:
2194	1. The audit and accountability requirements for state
2195	projects as stated in this section and applicable rules of the
2196	Executive Office of the Governor, rules of the Comptroller, and
2197	rules of the Office of Government AccountabilityAuditor
2198	General.
2199	2. Information from the Catalog of State Financial
2200	Assistance, including the standard state project number
2201	identifier; official title; legal authorization; and description
2202	of the state project including objectives, restrictions, and
2203	other relevant information determined necessary.
2204	3. Information from the State Projects Compliance
2205	Supplement, including the significant compliance requirements,
2206	eligibility requirements, matching requirements, suggested audit
2207	procedures, and other relevant information determined necessary.
2208	(b) Require the recipient, as a condition of receiving
2209	state financial assistance, to allow the state awarding agency,
2210	the Comptroller, and the Office of Government Accountability
2211	Auditor Generalaccess to the recipient's records and the
2212	recipient's independent auditor's working papers as necessary
2213	for complying with the requirements of this section.
2214	(c) Notify the recipient that this section does not limit
2215	the authority of the state awarding agency to conduct or arrange
2216	for the conduct of additional audits or evaluations of state
2217	financial assistance or limit the authority of any state agency
2218	inspector general, the Office of Government Accountability
2219	Auditor General, or any other state official.
2220	(d) Be provided one copy of each financial reporting
2221	package prepared in accordance with the requirement of this
2222	section.
2223	(e) Review the recipient financial reporting package,
2224	including the management letters and corrective action plans, to
2225	the extent necessary to determine whether timely and appropriate
2226	corrective action has been taken with respect to audit findings
2227	and recommendations pertaining to state financial assistance
2228	provided by the state agency.
2229	(6) As a condition of receiving state financial
2230	assistance, each recipient that provides state financial
2231	assistance to a subrecipient shall:
2232	(a) Provide to a subrecipient information needed by the
2233	subrecipient to comply with the requirements of this section,
2234	including:
2235	1. Identification of the state awarding agency.
2236	2. The audit and accountability requirements for state
2237	projects as stated in this section and applicable rules of the
2238	Executive Office of the Governor, rules of the Comptroller, and
2239	rules of the Office of Government AccountabilityAuditor
2240	General.
2241	3. Information from the Catalog of State Financial
2242	Assistance, including the standard state project number
2243	identifier; official title; legal authorization; and description
2244	of the state project, including objectives, restrictions, and
2245	other relevant information.
2246	4. Information from the State Projects Compliance
2247	Supplement including the significant compliance requirements,
2248	eligibility requirements, matching requirements, and suggested
2249	audit procedures, and other relevant information determined
2250	necessary.
2251	(b) Review the subrecipient audit reports, including the
2252	management letters, to the extent necessary to determine whether
2253	timely and appropriate corrective action has been taken with
2254	respect to audit findings and recommendations pertaining to
2255	state financial assistance provided by the state agency.
2256	(c) Perform such other procedures as specified in terms
2257	and conditions of the written agreement with the state awarding
2258	agency including any required monitoring of the subrecipient's
2259	use of state financial assistance through onsite visits, limited
2260	scope audits, or other specified procedures.
2261	(d) Require subrecipients, as a condition of receiving
2262	state financial assistance, to permit the independent auditor of
2263	the recipient, the state awarding agency, the Comptroller, and
2264	the Office of Government AccountabilityAuditor Generalaccess
2265	to the subrecipient's records and the subrecipient's independent
2266	auditor's working papers as necessary to comply with the
2267	requirements of this section.
2268	(7) Each recipient or subrecipient of state financial
2269	assistance shall comply with the following:
2270	(a) Each nonstate entity that receives state financial
2271	assistance and meets audit threshold requirements, in any fiscal
2272	year of the nonstate entity, as stated in the rules of the
2273	Office of Government AccountabilityAuditor General, shall have
2274	a state single audit conducted for such fiscal year in
2275	accordance with the requirements of this act and with additional
2276	requirements established in rules of the Executive Office of the
2277	Governor, rules of the Comptroller, and rules of the Office of
2278	Government AccountabilityAuditor General. If only one state
2279	project is involved in a nonstate entity's fiscal year, the
2280	nonstate entity may elect to have only a state project-specific
2281	audit of the state project for that fiscal year.
2282	(b) Each nonstate entity that receives state financial
2283	assistance and does not meet the threshold requirements, in any
2284	fiscal year of the nonstate entity, as stated in this law or the
2285	rules of the Office of Government AccountabilityAuditor General
2286	is exempt for such fiscal year from the state single audit
2287	requirements of this section. However, such nonstate entity must
2288	meet terms and conditions specified in the written agreement
2289	with the state awarding agency.
2290	(c) Regardless of the amount of the state financial
2291	assistance, the provisions of this section do not exempt a
2292	nonstate entity from compliance with provisions of law relating
2293	to maintaining records concerning state financial assistance to
2294	such nonstate entity or allowing access and examination of those
2295	records by the state awarding agency, the Comptroller, or the
2296	Office of Government AccountabilityAuditor General.
2297	(d) Audits conducted pursuant to this section shall be
2298	performed annually.
2299	(e) Audits conducted pursuant to this section shall be
2300	conducted by independent auditors in accordance with auditing
2301	standards as stated in rules of the Office of Government
2302	AccountabilityAuditor General.
2303	(f) Upon completion of the audit as required by this
2304	section, a copy of the recipient's financial reporting package
2305	shall be filed with the state awarding agency and the Office of
2306	Government AccountabilityAuditor General. Upon completion of
2307	the audit as required by this section, a copy of the
2308	subrecipient's financial reporting package shall be filed with
2309	the recipient that provided the state financial assistance. The
2310	financial reporting package shall be filed in accordance with
2311	the rules of the Auditor General.
2312	(g) All financial reporting packages prepared pursuant to
2313	the requirements of this section shall be available for public
2314	inspection.
2315	(h) If an audit conducted pursuant to this section
2316	discloses any significant audit findings relating to state
2317	financial assistance, including material noncompliance with
2318	individual state project compliance requirements or reportable
2319	conditions in internal controls of the nonstate entity, the
2320	nonstate entity shall submit as part of the audit package to the
2321	state awarding agency a plan for corrective action to eliminate
2322	such audit findings or a statement describing the reasons that
2323	corrective action is not necessary.
2324	(i) An audit conducted in accordance with this section is
2325	in addition to any audit of federal awards required by the
2326	federal Single Audit Act and other federal laws and regulations.
2327	To the extent that such federally required audits provide the
2328	state awarding agency with information it requires to carry out
2329	its responsibilities under state law or other guidance, a state
2330	agency shall rely upon and use that information.
2331	(j) Unless prohibited by law, the cost of audits pursuant
2332	to this section is allowable charges to state projects. However,
2333	any charges to state projects should be limited to those
2334	incremental costs incurred as a result of the audit requirements
2335	of this section in relation to other audit requirements. The
2336	nonstate entity should allocate such incremental costs to all
2337	state projects for which it expended state financial assistance.
2338	(k) Audit costs may not be charged to state projects when
2339	audits required by this section have not been made or have been
2340	made but not in accordance with this section. If a nonstate
2341	entity fails to have an audit conducted consistent with this
2342	section, state awarding agencies may take appropriate corrective
2343	action to enforce compliance.
2344	(l) This section does not prohibit the state awarding
2345	agency from including terms and conditions in the written
2346	agreement which require additional assurances that state
2347	financial assistance meets the applicable requirements of laws,
2348	regulations, and other compliance rules.
2349	(m) A state awarding agency that provides state financial
2350	assistance to nonstate entities and conducts or arranges for
2351	audits of state financial assistance that are in addition to the
2352	audits conducted under this act shall, consistent with other
2353	applicable law, arrange for funding the full cost of such
2354	additional audits.
2355	(8) The independent auditor when conducting a state single
2356	audit of recipients or subrecipients shall:
2357	(a) Determine whether the nonstate entity's financial
2358	statements are presented fairly in all material respects in
2359	conformity with generally accepted accounting principles.
2360	(b) Determine whether state financial assistance shown on
2361	the Schedule of State Financial Assistance is presented fairly
2362	in all material respects in relation to the nonstate entity's
2363	financial statements taken as a whole.
2364	(c) With respect to internal controls pertaining to each
2365	major state project:
2366	1. Obtain an understanding of internal controls;
2367	2. Assess control risk;
2368	3. Perform tests of controls unless the controls are
2369	deemed to be ineffective; and
2370	4. Determine whether the nonstate entity has internal
2371	controls in place to provide reasonable assurance of compliance
2372	with the provisions of laws and rules pertaining to state
2373	financial assistance that have a material effect on each major
2374	state project.
2375	(d) Determine whether each major state project complied
2376	with the provisions of laws, rules, and guidelines as identified
2377	in the State Projects Compliance Supplement, or otherwise
2378	identified by the state awarding agency, which have a material
2379	effect on each major state project. When major state projects
2380	are less than 50 percent of the nonstate entity's total
2381	expenditures for all state financial assistance, the auditor
2382	shall select and test additional state projects as major state
2383	projects as necessary to achieve audit coverage of at least 50
2384	percent of the expenditures for all state financial assistance
2385	provided to the nonstate entity. Additional state projects
2386	needed to meet the 50-percent requirement may be selected on an
2387	inherent risk basis as stated in the rules of the Executive
2388	Office of the Governor.
2389	(e) Report on the results of any audit conducted pursuant
2390	to this section in accordance with the rules of the Executive
2391	Office of the Governor, rules of the Comptroller, and rules of
2392	the Office of Government AccountabilityAuditor General. Audit
2393	reports shall include summaries of the auditor's results
2394	regarding the nonstate entity's financial statements; Schedule
2395	of State Financial Assistance; internal controls; and compliance
2396	with laws, rules, and guidelines.
2397	(f) Issue a management letter as prescribed in the rules
2398	of the Office of Government AccountabilityAuditor General.
2399	(g) Upon notification by the nonstate entity, make
2400	available the working papers relating to the audit conducted
2401	pursuant to the requirements of this section to the state
2402	awarding agency, the Comptroller, or the Office of Government
2403	AccountabilityAuditor Generalfor review or copying.
2404	(9) The independent auditor, when conducting a state
2405	project-specific audit of recipients or subrecipients, shall:
2406	(a) Determine whether the nonstate entity's schedule of
2407	state financial assistance is presented fairly in all material
2408	respects in conformity with stated accounting policies.
2409	(b) Obtain an understanding of internal control and
2410	perform tests of internal control over the state project
2411	consistent with the requirements of a major state project.
2412	(c) Determine whether or not the auditee has complied with
2413	applicable provisions of laws, rules, and guidelines as
2414	identified in the State Projects Compliance Supplement, or
2415	otherwise identified by the state awarding agency, which could
2416	have a direct and material effect on the state project.
2417	(d) Report on the results of a state project-specific
2418	audit consistent with the requirements of the state single audit
2419	and issue a management letter as prescribed in the rules of the
2420	Office of Government AccountabilityAuditor General.
2421	(e) Upon notification by the nonstate entity, make
2422	available the working papers relating to the audit conducted
2423	pursuant to the requirements of this section to the state
2424	awarding agency, the Comptroller, or the Office of Government
2425	AccountabilityAuditor Generalfor review or copying.
2426	(10) The Office of Government AccountabilityAuditor
2427	Generalshall:
2428	(a) Have the authority to audit state financial assistance
2429	provided to any nonstate entity when determined necessary by the
2430	Auditor General or when directed by the Legislative Auditing
2431	Committee.
2432	(b) Adopt rules that state the auditing standards that
2433	independent auditors are to follow for audits of nonstate
2434	entities required by this section.
2435	(c) Adopt rules that describe the contents and the filing
2436	deadlines for the financial reporting package.
2437	(d) Provide technical advice upon request of the
2438	Comptroller, Executive Office of the Governor, and state
2439	agencies relating to financial reporting and audit
2440	responsibilities contained in this section.
2441	(e) Be provided one copy of each financial reporting
2442	package prepared in accordance with the requirements of this
2443	section.
2444	(f) Perform ongoing reviews of a sample of financial
2445	reporting packages filed pursuant to the requirements of this
2446	section to determine compliance with the reporting requirements
2447	of this section and applicable rules of the Executive Office of
2448	the Governor, rules of the Comptroller, and rules of the Office
2449	of Government AccountabilityAuditor General.
2450	Section 49. Subsection (1) of section 215.981, Florida
2451	Statutes, is amended to read:
2452	215.981 Audits of state agency direct-support
2453	organizations and citizen support organizations.--
2454	(1) Each direct-support organization and each citizen
2455	support organization, created or authorized pursuant to law, and
2456	created, approved, or administered by a state agency, other than
2457	a university, district board of trustees of a community college,
2458	or district school board, shall provide for an annual financial
2459	audit of its financial statements in order to express an opinion
2460	on the fairness with which they are presented in conformity with
2461	generally accepted accounting principles. The audit isaccounts
2462	and recordsto be conducted by an independent certified public
2463	accountant in accordance with rules adopted by the Office of
2464	Government AccountabilityAuditor Generalpursuant to s.
2465	11.45(8)and the state agency that created, approved, or
2466	administers the direct-support organization or citizen support
2467	organization. The audit report shall be submitted within 9
2468	months after the end of the fiscal year to the Office of
2469	Government AccountabilityAuditor Generaland to the state
2470	agency responsible for creation, administration, or approval of
2471	the direct-support organization or citizen support organization.
2472	Such state agency, the Auditor General, and the Office of
2473	Program Policy Analysis andGovernment Accountability shall have
2474	the authority to require and receive from the organization or
2475	from the independent auditor any records relative to the
2476	operation of the organization.
2477	Section 50. Subsections (5) and (12) of section 216.023,
2478	Florida Statutes, are amended to read:
2479	216.023 Legislative budget requests to be furnished to
2480	Legislature by agencies.--
2481	(5) Prior to September 15 of the fiscal year prior to
2482	which the judicial branch is required to submit a performance-
2483	based program budget request, the Chief Justice of the Supreme
2484	Court shall identify and, after consultation with the Office of
2485	Program Policy Analysis and Government Accountability, submit to
2486	the President of the Senate and the Speaker of the House of
2487	Representatives a list of proposed programs and associated
2488	performance measures. The judicial branch shall provide
2489	documentation to accompany the list of proposed programs and
2490	performance measures as provided under subsection (4). The
2491	judicial branch shall submit a performance-based program agency
2492	budget request using the programs and performance measures
2493	adopted by the Legislature. The Chief Justice may propose
2494	revisions to approved programs or performance measures for the
2495	judicial branch. The Legislature shall have final approval of
2496	all programs and associated performance measures and standards
2497	for the judicial branch through the General Appropriations Act
2498	or legislation implementing the General Appropriations Act. By
2499	September 15, 2001, the Chief Justice of the Supreme Court shall
2500	submit to the President of the Senate and the Speaker of the
2501	House of Representatives a performance-based program budget
2502	request for programs of the judicial branch approved by the
2503	Legislature and provide a copy to the Executive Office of the
2504	Governor.
2505	(12) The legislative budget request from each agency and
2506	from the judicial branch shall be reviewed by the Legislature.
2507	The review may allow for the opportunity to have information or
2508	testimony by the agency, the judicial branch, the Auditor
2509	General, the Office of Program Policy Analysis andGovernment
2510	Accountability, the Governor's Office of Planning and Budgeting,
2511	and the public regarding the proper level of funding for the
2512	agency in order to carry out its mission.
2513	Section 51. Paragraph (a) of subsection (3) of section
2514	216.102, Florida Statutes, is amended to read:
2515	216.102 Filing of financial information; handling by
2516	Comptroller; penalty for noncompliance.--
2517	(3) The Comptroller shall:
2518	(a) Prepare and furnish to the Office of Government
2519	AccountabilityAuditor Generalannual financial statements for
2520	the state on or before December 31 of each year, using generally
2521	accepted accounting principles.
2522
2523	The Comptroller may furnish and publish in electronic form the
2524	financial statements and the comprehensive annual financial
2525	report required under paragraphs (a), (b), and (c).
2526	Section 52. Subsection (2) of section 216.141, Florida
2527	Statutes, is amended to read:
2528	216.141 Budget system procedures; planning and programming
2529	by state agencies.--
2530	(2) The Florida Management Information Board shall notify
2531	the Office of Government AccountabilityAuditor Generalof any
2532	changes or modifications to the Florida Financial Management
2533	Information System and its functional owner information
2534	subsystems.
2535	Section 53. Paragraph (f) of subsection (2) and subsection
2536	(4) of section 216.163, Florida Statutes, are amended to read:
2537	216.163 Governor's recommended budget; form and content;
2538	declaration of collective bargaining impasses.--
2539	(2) The Governor's recommended budget shall also include:
2540	(f) The Governor's recommendations for high-risk
2541	information technology projects which should be subject to
2542	monitoring under s. 282.322. These recommendations shall include
2543	proviso language which specifies whether funds are specifically
2544	provided to contract for project monitoring, or whether the
2545	Office of Government AccountabilityAuditor Generalwill conduct
2546	such project monitoring. When funds are recommended for
2547	contracting with a project monitor, such funds may equal 1
2548	percent to 5 percent of the project's estimated total costs.
2549	These funds shall be specifically appropriated and nonrecurring.
2550	(4) The Executive Office of the Governor shall review the
2551	findings of the Office of Program Policy Analysis andGovernment
2552	Accountability, to the extent they are available, request any
2553	reports or additional analyses as necessary, and submit a
2554	recommendation for executive agencies, which may include a
2555	recommendation regarding incentives or disincentives for agency
2556	performance. Incentives or disincentives may apply to all or
2557	part of a state agency. The Chief Justice shall review the
2558	findings of the Office of Program Policy Analysis andGovernment
2559	Accountability regarding judicial branch performance and make
2560	appropriate recommendations for the judicial branch.
2561	(a) Incentives may include, but are not limited to:
2562	1. Additional flexibility in budget management, such as,
2563	but not limited to, the use of lump sums or special categories;
2564	consolidation of budget entities or program components;
2565	consolidation of appropriation categories; and increased agency
2566	transfer authority between appropriation categories or budget
2567	entities.
2568	2. Additional flexibility in salary rate and position
2569	management.
2570	3. Retention of up to 50 percent of all unencumbered
2571	balances of appropriations as of June 30, or undisbursed
2572	balances as of December 31, excluding special categories and
2573	grants and aids, which may be used for nonrecurring purposes
2574	including, but not limited to, lump-sum bonuses, employee
2575	training, or productivity enhancements, including technology and
2576	other improvements.
2577	4. Additional funds to be used for, but not limited to,
2578	lump-sum bonuses, employee training, or productivity
2579	enhancements, including technology and other improvements.
2580	5. Additional funds provided pursuant to law to be
2581	released to an agency quarterly or incrementally contingent upon
2582	the accomplishment of units of output or outcome specified in
2583	the General Appropriations Act.
2584	(b) Disincentives may include, but are not limited to:
2585	1. Mandatory quarterly reports to the Executive Office of
2586	the Governor and the Legislature on the agency's progress in
2587	meeting performance standards.
2588	2. Mandatory quarterly appearances before the Legislature,
2589	the Governor, or the Governor and Cabinet to report on the
2590	agency's progress in meeting performance standards.
2591	3. Elimination or restructuring of the program, which may
2592	include, but not be limited to, transfer of the program or
2593	outsourcing all or a portion of the program.
2594	4. Reduction of total positions for a program.
2595	5. Restriction on or reduction of the spending authority
2596	provided in s. 216.292(2).
2597	6. Reduction of managerial salaries.
2598	Section 54. Paragraph (b) of subsection (1) of section
2599	216.177, Florida Statutes, is amended to read:
2600	216.177 Appropriations acts, statement of intent,
2601	violation, notice, review and objection procedures.--
2602	(1) When an appropriations act is delivered to the
2603	Governor after the Legislature has adjourned sine die, as soon
2604	as practicable, but no later than the 10th day before the end of
2605	the period allowed by law for veto consideration in any year in
2606	which an appropriation is made, the chairs of the legislative
2607	appropriations committees shall jointly transmit:
2608	(b) The documents set forth in s. 216.0442(2)(a) and (c),
2609	to the Executive Office of the Governor, the Comptroller, the
2610	Auditor General, the director of the Office of Program Policy
2611	Analysis and Government Accountability,the Chief Justice of the
2612	Supreme Court, and each state agency. A request for additional
2613	explanation and direction regarding the legislative intent of
2614	the General Appropriations Act during the fiscal year may be
2615	made to the chair and vice chair of the Legislative Budget
2616	Commission or the President of the Senate and the Speaker of the
2617	House of Representatives only by and through the Executive
2618	Office of the Governor for state agencies, and by and through
2619	the Chief Justice of the Supreme Court for the judicial branch,
2620	as is deemed necessary. However, the Comptroller may also
2621	request further clarification of legislative intent pursuant to
2622	the Comptroller's responsibilities related to his or her
2623	preaudit function of expenditures.
2624	Section 55. Subsection (2) of section 216.178, Florida
2625	Statutes, is amended to read:
2626	216.178 General Appropriations Act; format; procedure.--
2627	(2) The Office of Planning and Budgeting shall develop a
2628	final budget report that reflects the net appropriations for
2629	each budget item. The report shall reflect actual expenditures
2630	for each of the 2 preceding fiscal years and the estimated
2631	expenditures for the current fiscal year. In addition, the
2632	report must contain the actual revenues and cash balances for
2633	the preceding 2 fiscal years and the estimated revenues and cash
2634	balances for the current fiscal year. The report may also
2635	contain expenditure data, program objectives, and program
2636	measures for each state agency program. The report must be
2637	produced by October 15 each year. A copy of the report must be
2638	made available to each member of the Legislature, to the head of
2639	each state agency, to the Auditor General, to the director of
2640	the Office of Program Policy Analysis and Government
2641	Accountability,and to the public.
2642	Section 56. Subsection (12) of section 216.181, Florida
2643	Statutes, is amended to read:
2644	216.181 Approved budgets for operations and fixed capital
2645	outlay.--
2646	(12) There is appropriated nonoperating budget for
2647	refunds, payments to the United States Treasury, payments of the
2648	service charge to the General Revenue Fund, and transfers of
2649	funds specifically required by law. Such authorized budget,
2650	together with related releases, shall be transmitted by the
2651	state agency or by the judicial branch to the Comptroller for
2652	entry in the Comptroller's records in the manner and format
2653	prescribed by the Executive Office of the Governor in
2654	consultation with the Comptroller. A copy of such authorized
2655	budgets shall be furnished to the Executive Office of the
2656	Governor or the Chief Justice, the chairs of the legislative
2657	committees responsible for developing the general appropriations
2658	acts, and the Office of Government AccountabilityAuditor
2659	General. The Governor may withhold approval of nonoperating
2660	investment authority for certain trust funds when deemed in the
2661	best interest of the state. The Governor for the executive
2662	branch, and the Chief Justice for the judicial branch, may
2663	establish nonoperating budgets for transfers, purchase of
2664	investments, special expenses, distributions, and any other
2665	nonoperating budget categories they deem necessary and in the
2666	best interest of the state and consistent with legislative
2667	intent and policy. The provisions of this subsection are subject
2668	to the notice, review, and objection procedures set forth in s.
2669	216.177. For purposes of this section, the term “nonoperating
2670	budgets” means nonoperating disbursement authority for purchase
2671	of investments, refunds, payments to the United States Treasury,
2672	transfers of funds specifically required by law, distributions
2673	of assets held by the state in a trustee capacity as an agent of
2674	fiduciary, special expenses, and other nonoperating budget
2675	categories as determined necessary by the Executive Office of
2676	the Governor, not otherwise appropriated in the General
2677	Appropriations Act.
2678	Section 57. Subsection (1) of section 216.192, Florida
2679	Statutes, is amended to read:
2680	216.192 Release of appropriations; revision of budgets.--
2681	(1) Unless otherwise provided in the General
2682	Appropriations Act, on July 1 of each fiscal year, up to 25
2683	percent of the original approved operating budget of each agency
2684	and of the judicial branch may be released until such time as
2685	annual plans for quarterly releases for all appropriations have
2686	been developed, approved, and furnished to the Comptroller by
2687	the Executive Office of the Governor for state agencies and by
2688	the Chief Justice of the Supreme Court for the judicial branch.
2689	The plans, including appropriate plans of releases for fixed
2690	capital outlay projects that correspond with each project
2691	schedule, shall attempt to maximize the use of trust funds and
2692	shall be transmitted to the Comptroller by August 1 of each
2693	fiscal year. Such releases shall at no time exceed the total
2694	appropriations available to a state agency or to the judicial
2695	branch, or the approved budget for such agency or the judicial
2696	branch if less. The Comptroller shall enter such releases in his
2697	or her records in accordance with the release plans prescribed
2698	by the Executive Office of the Governor and the Chief Justice,
2699	unless otherwise amended as provided by law. The Executive
2700	Office of the Governor and the Chief Justice shall transmit a
2701	copy of the approved annual releases to the head of the state
2702	agency, the chair and vice chair of the Legislative Budget
2703	Commission, and the Office of Government AccountabilityAuditor
2704	General. The Comptroller shall authorize all expenditures to be
2705	made from the appropriations on the basis of such releases and
2706	in accordance with the approved budget, and not otherwise.
2707	Expenditures shall be authorized only in accordance with
2708	legislative authorizations. Nothing herein precludes periodic
2709	reexamination and revision by the Executive Office of the
2710	Governor or by the Chief Justice of the annual plans for release
2711	of appropriations and the notifications of the parties of all
2712	such revisions.
2713	Section 58. Subsection (3) of section 216.231, Florida
2714	Statutes, is amended to read:
2715	216.231 Release of certain classified appropriations.--
2716	(3) Notwithstanding any other provisions of law, moneys
2717	appropriated in any appropriations act to the Governor for
2718	discretionary contingencies may be expended at his or her
2719	discretion to promote general government and intergovernmental
2720	cooperation and to enhance the image of the state. All funds
2721	expended for such purposes shall be accounted for, and a report
2722	showing the amounts expended, the names of the persons receiving
2723	the amounts expended, and the purpose of each expenditure shall
2724	be annually reported to the Office of Government Accountability
2725	Auditor Generaland the legislative appropriations committees.
2726	Section 59. Paragraph (a) of subsection (1) of section
2727	216.262, Florida Statutes, is amended to read:
2728	216.262 Authorized positions.--
2729	(1)(a) Unless otherwise expressly provided by law, the
2730	total number of authorized positions may not exceed the total
2731	provided in the appropriations acts. In the event any state
2732	agency or entity of the judicial branch finds that the number of
2733	positions so provided is not sufficient to administer its
2734	authorized programs, it may file an application with the
2735	Executive Office of the Governor or the Chief Justice; and, if
2736	the Executive Office of the Governor or Chief Justice certifies
2737	that there are no authorized positions available for addition,
2738	deletion, or transfer within the agency as provided in paragraph
2739	(c) and recommends an increase in the number of positions, the
2740	Governor or the Chief Justice may, after a public hearing,
2741	authorize an increase in the number of positions for the
2742	following reasons only:
2743	1. To implement or provide for continuing federal grants
2744	or changes in grants not previously anticipated;
2745	2. To meet emergencies pursuant to s. 252.36;
2746	3. To satisfy new federal regulations or changes therein;
2747	4. To take advantage of opportunities to reduce operating
2748	expenditures or to increase the revenues of the state or local
2749	government; and
2750	5. To authorize positions which were not fixed by the
2751	Legislature through error in drafting the appropriations acts.
2752
2753	The provisions of this paragraph are subject to the notice and
2754	review procedures set forth in s. 216.177. A copy of the
2755	application, the certification, and the final authorization
2756	shall be filed with the Legislative Budget Commission, the
2757	appropriations committees, and with the Office of Government
2758	AccountabilityAuditor General.
2759	Section 60. Subsections (2) and (3) of section 216.292,
2760	Florida Statutes, is amended to read:
2761	216.292 Appropriations nontransferable; exceptions.--
2762	(2) A lump sum appropriated for a performance-based
2763	program must be distributed by the Governor for state agencies
2764	or the Chief Justice for the judicial branch into the
2765	traditional expenditure categories in accordance with s.
2766	216.181(6)(b). At any time during the year, the agency head or
2767	Chief Justice may transfer funds between those categories with
2768	no limit on the amount of the transfer. Authorized revisions of
2769	the original approved operating budget, together with related
2770	changes, if any, must be transmitted by the state agency or by
2771	the judicial branch to the Executive Office of the Governor or
2772	the Chief Justice, the chair and vice chair of the Legislative
2773	Budget Commission, and the Office of Program Policy Analysis and
2774	Government Accountability, and the Auditor General. Such
2775	authorized revisions shall be consistent with the intent of the
2776	approved operating budget, shall be consistent with legislative
2777	policy and intent, and shall not conflict with specific spending
2778	policies specified in the General Appropriations Act. The
2779	Executive Office of the Governor shall forward a copy of the
2780	revisions within 7 working days to the Comptroller for entry in
2781	his or her records in the manner and format prescribed by the
2782	Executive Office of the Governor in consultation with the
2783	Comptroller. Such authorized revisions shall be consistent with
2784	the intent of the approved operating budget, shall be consistent
2785	with legislative policy and intent, and shall not conflict with
2786	specific spending policies specified in the General
2787	Appropriations Act.
2788	(3) The head of each department or the Chief Justice of
2789	the Supreme Court, whenever it is deemed necessary by reason of
2790	changed conditions, may transfer appropriations funded from
2791	identical funding sources, except appropriations for fixed
2792	capital outlay, and transfer the amounts included within the
2793	total original approved budget and releases as furnished
2794	pursuant to ss. 216.181 and 216.192, as follows:
2795	(a) Between categories of appropriations within a budget
2796	entity, if no category of appropriation is increased or
2797	decreased by more than 5 percent of the original approved budget
2798	or $150,000, whichever is greater, by all action taken under
2799	this subsection.
2800	(b) Additionally, between budget entities within identical
2801	categories of appropriations, if no category of appropriation is
2802	increased or decreased by more than 5 percent of the original
2803	approved budget or $150,000, whichever is greater, by all action
2804	taken under this subsection.
2805	(c) Such authorized revisions must be consistent with the
2806	intent of the approved operating budget, must be consistent with
2807	legislative policy and intent, and must not conflict with
2808	specific spending policies specified in the General
2809	Appropriations Act.
2810
2811	Such authorized revisions, together with related changes, if
2812	any, in the plan for release of appropriations, shall be
2813	transmitted by the state agency or by the judicial branch to the
2814	Comptroller for entry in the Comptroller's records in the manner
2815	and format prescribed by the Executive Office of the Governor in
2816	consultation with the Comptroller. A copy of such revision shall
2817	be furnished to the Executive Office of the Governor or the
2818	Chief Justice, the chair and vice chair of the Legislative
2819	Budget Commission, and the Auditor General, and the director of
2820	the Office of Program Policy Analysis and Government
2821	Accountability.
2822	Section 61. Paragraph (a) of subsection (1) and
2823	subsections (2) and (3) of section 216.301, Florida Statutes,
2824	are amended to read:
2825	216.301 Appropriations; undisbursed balances.--
2826	(1)(a) Any balance of any appropriation, except an
2827	appropriation for fixed capital outlay, which is not disbursed
2828	but which is expended or contracted to be expended shall, at the
2829	end of each fiscal year, be certified by the head of the
2830	affected state agency or the judicial or legislative branches,
2831	on or before August 1 of each year, to the Executive Office of
2832	the Governor, showing in detail the obligees to whom obligated
2833	and the amounts of such obligations. On or before September 1 of
2834	each year, the Executive Office of the Governor shall review and
2835	approve or disapprove, consistent with legislative policy and
2836	intent, any or all of the items and amounts certified by the
2837	head of the affected state agency and shall approve all items
2838	and amounts certified by the Chief Justice of the Supreme Court
2839	for the judicial branch and by the legislative branch and shall
2840	furnish the Comptroller, the legislative appropriations
2841	committees, and the Office of Government AccountabilityAuditor
2842	Generala detailed listing of the items and amounts approved as
2843	legal encumbrances against the undisbursed balance of such
2844	appropriation. The review shall assure that trust funds have
2845	been fully maximized. Any such encumbered balance remaining
2846	undisbursed on December 31 of the same calendar year in which
2847	such certification was made shall revert to the fund from which
2848	appropriated and shall be available for reappropriation by the
2849	Legislature. In the event such certification is not made and an
2850	obligation is proven to be legal, due, and unpaid, then the
2851	obligation shall be paid and charged to the appropriation for
2852	the current fiscal year of the state agency or the legislative
2853	or judicial branch affected.
2854	(2)(a) Any balance of any appropriation for fixed capital
2855	outlay not disbursed but expended or contracted or committed to
2856	be expended shall, at the end of each fiscal year, be certified
2857	by the head of the affected state agency or the legislative or
2858	judicial branch, on or before August 1 of each year, to the
2859	Executive Office of the Governor, showing in detail the
2860	commitment or to whom obligated and the amount of such
2861	commitment or obligation. On or before September 1 of each year,
2862	the Executive Office of the Governor shall review and approve or
2863	disapprove, consistent with legislative policy and intent, any
2864	or all of the items and amounts certified by the head of the
2865	affected state agency and shall approve all items and amounts
2866	certified by the Chief Justice of the Supreme Court and by the
2867	legislative branch and shall furnish the Comptroller, the
2868	legislative appropriations committees, and the Office of
2869	Government AccountabilityAuditor Generala detailed listing of
2870	the items and amounts approved as legal encumbrances against the
2871	undisbursed balances of such appropriations. In the event such
2872	certification is not made and the balance of the appropriation
2873	has reverted and the obligation is proven to be legal, due, and
2874	unpaid, then the same shall be presented to the Legislature for
2875	its consideration.
2876	(b) Such certification as herein required shall be in the
2877	form and on the date approved by the Executive Office of the
2878	Governor. Any balance not so certified shall revert to the fund
2879	from which appropriated and shall be available for
2880	reappropriation.
2881	(3) Notwithstanding the provisions of subsection (2), the
2882	unexpended balance of any appropriation for fixed capital outlay
2883	subject to but not under the terms of a binding contract or a
2884	general construction contract prior to February 1 of the second
2885	fiscal year, or the third fiscal year if it is for an
2886	educational facility as defined in chapter 1013 or a
2887	construction project of a state university, of the appropriation
2888	shall revert on February 1 of such year to the fund from which
2889	appropriated and shall be available for reappropriation. The
2890	Executive Office of the Governor shall, not later than February
2891	20 of each year, furnish the Comptroller, the legislative
2892	appropriations committees, and the Office of Government
2893	AccountabilityAuditor Generala report listing in detail the
2894	items and amounts reverting under the authority of this
2895	subsection, including the fund to which reverted and the agency
2896	affected.
2897	Section 62. Subsections (17) and (18) of section 218.31,
2898	Florida Statutes, are amended to read:
2899	218.31 Definitions.--As used in this part, except where
2900	the context clearly indicates a different meaning:
2901	(17) “Financial audit” means an examination of financial
2902	statements in order to express an opinion on the fairness with
2903	which they are presented in conformity with generally accepted
2904	accounting principles and an examination to determine whether
2905	operations are properly conducted in accordance with legal and
2906	regulatory requirements. Financial audits must be conducted in
2907	accordance with generally accepted auditing standards and
2908	government auditing standards as adopted by the Board of
2909	Accountancy and as prescribed by rules adoptedpromulgatedby
2910	the Office of Government AccountabilityAuditor General.
2911	(18) “Management letter” means a statement of the
2912	auditor's comments and recommendations as prescribed by rules
2913	adopted by the Office of Government AccountabilityAuditor
2914	General.
2915	Section 63. Paragraphs (e) and (f) of subsection (1) and
2916	subsection (2) of section 218.32, Florida Statutes, are amended
2917	to read:
2918	218.32 Annual financial reports; local governmental
2919	entities.--
2920	(1)(e) Each local governmental entity that is not required
2921	to provide for an audit report in accordance with s. 218.39 must
2922	submit the annual financial report to the department no later
2923	than April 30 of each year. The department shall consult with
2924	the Office of Government Accountability Auditor Generalin the
2925	development of the format of annual financial reports submitted
2926	pursuant to this paragraph. The format shall include balance
2927	sheet information to be utilized by the Office of Government
2928	AccountabilityAuditor General pursuant to s. 11.45(7)(f). The
2929	department must forward the financial information contained
2930	within these entities' annual financial reports to the Office of
2931	Government AccountabilityAuditor Generalin electronic form.
2932	This paragraph does not apply to housing authorities created
2933	under chapter 421.
2934	(f) If the department does not receive a completed annual
2935	financial report from a local governmental entity within the
2936	required period, it shall notify the Legislative Auditing
2937	Committee of the local governmental entity's failure to comply
2938	with the reporting requirements. The committee shall proceed in
2939	accordance with s. 11.40(5).
2940	(2) The department shall annually by December 1 file a
2941	verified report with the Governor, the Legislature, the Office
2942	of Government AccountabilityAuditor General, and the Special
2943	District Information Program of the Department of Community
2944	Affairs showing the revenues, both locally derived and derived
2945	from intergovernmental transfers, and the expenditures of each
2946	local governmental entity, regional planning council, local
2947	government finance commission, and municipal power corporation
2948	that is required to submit an annual financial report. The
2949	report must include, but is not limited to:
2950	(a) The total revenues and expenditures of each local
2951	governmental entity that is a component unit included in the
2952	annual financial report of the reporting entity.
2953	(b) The amount of outstanding long-term debt by each local
2954	governmental entity. For purposes of this paragraph, the term
2955	“long-term debt” means any agreement or series of agreements to
2956	pay money, which, at inception, contemplate terms of payment
2957	exceeding 1 year in duration.
2958	Section 64. Subsections (1), (2), (7), (8), and (9) of
2959	section 218.39, Florida Statutes, are amended to read:
2960	218.39 Annual financial audit reports.--
2961	(1) If, by the first day in any fiscal year, a local
2962	governmental entity, district school board, charter school, or
2963	charter technical career center has not been notified that a
2964	financial audit for that fiscal year will be performed by the
2965	Office of Government AccountabilityAuditor General, each of the
2966	following entities shall have an annual financial audit of its
2967	accounts and records completed within 12 months after the end of
2968	its fiscal year by an independent certified public accountant
2969	retained by it and paid from its public funds:
2970	(a) Each county.
2971	(b) Any municipality with revenues or the total of
2972	expenditures and expenses in excess of $250,000.
2973	(c) Any special district with revenues or the total of
2974	expenditures and expenses in excess of $100,000.
2975	(d) Each district school board.
2976	(e) Each charter school established under s. 1002.33.
2977	(f) Each charter technical center established under s.
2978	1002.34.
2979	(g) Each municipality with revenues or the total of
2980	expenditures and expenses between $100,000 and $250,000 that has
2981	not been subject to a financial audit pursuant to this
2982	subsection for the 2 preceding fiscal years.
2983	(h) Each special district with revenues or the total of
2984	expenditures and expenses between $50,000 and $100,000 that has
2985	not been subject to a financial audit pursuant to this
2986	subsection for the 2 preceding fiscal years.
2987	(2) The county audit report shall be a single document
2988	that includes a financial audit of the county as a whole and,
2989	for each county agency other than a board of county
2990	commissioners, an audit of its financial accounts and records,
2991	including reports on compliance and internal control, management
2992	letters, and financial statements as required by rules adopted
2993	by the Office of Government AccountabilityAuditor General. In
2994	addition to such requirements, if a board of county
2995	commissioners elects to have a separate audit of its financial
2996	accounts and records in the manner required by rules adopted by
2997	the Auditor General for other county agencies, such separate
2998	audit shall be included in the county audit report.
2999	(7) The predecessor auditor of a district school board
3000	shall provide the Office of Government AccountabilityAuditor
3001	Generalaccess to the prior year's working papers in accordance
3002	with the Statements on Auditing Standards, including
3003	documentation of planning, internal control, audit results, and
3004	other matters of continuing accounting and auditing
3005	significance, such as the working paper analysis of balance
3006	sheet accounts and those relating to contingencies.
3007	(8) All audits conducted in accordance with this section
3008	must be conducted in accordance with the rules of the Office of
3009	Government AccountabilityAuditor Generalpromulgated pursuant
3010	to s. 11.45. All audit reports and the officer's written
3011	statement of explanation or rebuttal must be submitted to the
3012	Office of Government AccountabilityAuditor Generalwithin 45
3013	days after delivery of the audit report to the entity's
3014	governing body, but no later than 12 months after the end of the
3015	fiscal year.
3016	(9) Each charter school and charter technical career
3017	center must file a copy of its audit report with the sponsoring
3018	entity; the local district school board, if not the sponsoring
3019	entity; the Office of Government AccountabilityAuditor General;
3020	and with the Department of Education.
3021	Section 65. Paragraph (f) of subsection (4) of section
3022	220.187, Florida Statutes, is amended to read:
3023	220.187 Credits for contributions to nonprofit
3024	scholarship-funding organizations.--
3025	(4) OBLIGATIONS OF ELIGIBLE NONPROFIT SCHOLARSHIP-FUNDING
3026	ORGANIZATIONS.--
3027	(f) An eligible nonprofit scholarship-funding organization
3028	that receives eligible contributions must provide to the Office
3029	of Government AccountabilityAuditor Generalan annual financial
3030	and compliance audit of its accounts and records conducted by an
3031	independent certified public accountant and in accordance with
3032	rules adopted by the Office of Government AccountabilityAuditor
3033	General.
3034	Section 66. Subsection (3) of section 243.73, Florida
3035	Statutes, is amended to read:
3036	243.73 Reports; audits.--
3037	(3) The Office of Government AccountabilityAuditor
3038	General may, pursuant to direction by the Auditor Generalhis or
3039	her own authorityor at the direction of the Legislative
3040	Auditing Committee, conduct an audit of the authority or any
3041	programs or entities created by the authority.
3042	Section 67. Subsection (11) of section 253.025, Florida
3043	Statutes, is amended to read:
3044	253.025 Acquisition of state lands for purposes other than
3045	preservation, conservation, and recreation.--
3046	(11) The Office of Government AccountabilityAuditor
3047	Generalshall conduct audits of acquisitions and divestitures
3048	which, according to itshis or her preliminary assessments of
3049	board-approved acquisitions and divestitures, ithe or shedeems
3050	necessary. These preliminary assessments shall be initiated not
3051	later than 60 days following the final approval by the board of
3052	land acquisitions under this section. If an audit is conducted,
3053	the Office of Government AccountabilityAuditor Generalshall
3054	submit an audit report to the board of trustees, the President
3055	of the Senate, the Speaker of the House of Representatives, and
3056	their designees.
3057	Section 68. Subsection (2) of section 259.037, Florida
3058	Statutes, is amended to read:
3059	259.037 Land Management Uniform Accounting Council.--
3060	(2) The Auditor Generaland the director of the Office of
3061	Program Policy Analysis and Government Accountability, or their
3062	designees, shall advise the council to ensure that appropriate
3063	accounting procedures are utilized and that a uniform method of
3064	collecting and reporting accurate costs of land management
3065	activities are created and can be used by all agencies.
3066	Section 69. Subsection (16) of section 259.041, Florida
3067	Statutes, is amended to read:
3068	259.041 Acquisition of state-owned lands for preservation,
3069	conservation, and recreation purposes.--
3070	(16) The Office of Government AccountabilityAuditor
3071	Generalshall conduct audits of acquisitions and divestitures
3072	which ithe or she deems necessary, according to itshis or her
3073	preliminary assessments of board-approved acquisitions and
3074	divestitures. These preliminary assessments shall be initiated
3075	not later than 60 days following the final approval by the board
3076	of land acquisitions under this section. If an audit is
3077	conducted, the Office of Government AccountabilityAuditor
3078	Generalshall submit an audit report to the board of trustees,
3079	the President of the Senate, the Speaker of the House of
3080	Representatives, and their designees.
3081	Section 70. Subsection (8) of section 267.1732, Florida
3082	Statutes, is amended to read:
3083	267.1732 Direct-support organization.--
3084	(8) The identity of a donor or prospective donor of
3085	property to a direct-support organization who desires to remain
3086	anonymous, and all information identifying such donor or
3087	prospective donor, is confidential and exempt from the
3088	provisions of s. 119.07(1) and s. 24(a), Art. I of the State
3089	Constitution; and that anonymity must be maintained in the
3090	auditor's report. The university and the Office of Government
3091	AccountabilityAuditor Generalshall have access to all records
3092	of the direct-support organization at any time it is requested.
3093	Section 71. Section 273.02, Florida Statutes, is amended
3094	to read:
3095	273.02 Record and inventory of certain property.--The word
3096	“property” as used in this section means equipment, fixtures,
3097	and other tangible personal property of a nonconsumable and
3098	nonexpendable nature, the value or cost of which is $1,000 or
3099	more and the normal expected life of which is 1 year or more,
3100	and hardback-covered bound books that are circulated to students
3101	or the general public, the value or cost of which is $25 or
3102	more, and hardback-covered bound books, the value or cost of
3103	which is $250 or more. Each item of property which it is
3104	practicable to identify by marking shall be marked in the manner
3105	required by the Office of Government AccountabilityAuditor
3106	General. Each custodian shall maintain an adequate record of
3107	property in his or her custody, which record shall contain such
3108	information as shall be required by the Office of Government
3109	AccountabilityAuditor General. Once each year, on July 1 or as
3110	soon thereafter as is practicable, and whenever there is a
3111	change of custodian, each custodian shall take an inventory of
3112	property in his or her custody. The inventory shall be compared
3113	with the property record, and all discrepancies shall be traced
3114	and reconciled. All publicly supported libraries shall be exempt
3115	from marking hardback-covered bound books, as required by this
3116	section. The catalog and inventory control records maintained by
3117	each publicly supported library shall constitute the property
3118	record of hardback-covered bound books with a value or cost of
3119	$25 or more included in each publicly supported library
3120	collection and shall serve as a perpetual inventory in lieu of
3121	an annual physical inventory. All books identified by these
3122	records as missing shall be traced and reconciled, and the
3123	library inventory shall be adjusted accordingly.
3124	Section 72. Subsection (5) of section 273.05, Florida
3125	Statutes, is amended to read:
3126	273.05 Surplus property.--
3127	(5) The custodian shall maintain records of property that
3128	is certified as surplus with information indicating the value
3129	and condition of the property. Agency records for property
3130	certified as surplus shall comply with rules adoptedissuedby
3131	the Office of Government AccountabilityAuditor General.
3132	Section 73. Subsection (2) of section 273.055, Florida
3133	Statutes, is amended to read:
3134	273.055 Disposition of state-owned tangible personal
3135	property.--
3136	(2) Custodians shall maintain records to identify each
3137	property item as to disposition. Such records shall comply with
3138	rules adoptedissued by the Office of Government Accountability
3139	Auditor General.
3140	Section 74. Subsection (2) of section 274.02, Florida
3141	Statutes, is amended to read:
3142	274.02 Record and inventory of certain property.--
3143	(2) Each item of property which it is practicable to
3144	identify by marking shall be marked in the manner required by
3145	the Office of Government AccountabilityAuditor General. Each
3146	governmental unit shall maintain an adequate record of its
3147	property, which record shall contain such information as shall
3148	be required by the Office of Government AccountabilityAuditor
3149	General. Each governmental unit shall take an inventory of its
3150	property in the custody of a custodian whenever there is a
3151	change in such custodian. A complete physical inventory of all
3152	property shall be taken annually, and the date inventoried shall
3153	be entered on the property record. The inventory shall be
3154	compared with the property record, and all discrepancies shall
3155	be traced and reconciled.
3156	Section 75. Paragraph (a) of subsection (2) of section
3157	282.318, Florida Statutes, is amended to read:
3158	282.318 Security of data and information technology
3159	resources.--
3160	(2)(a) The State Technology Office, in consultation with
3161	each agency head, is responsible and accountable for assuring an
3162	adequate level of security for all data and information
3163	technology resources of each agency and, to carry out this
3164	responsibility, shall, at a minimum:
3165	1. Designate an information security manager who shall
3166	administer the security program of each agency for its data and
3167	information technology resources.
3168	2. Conduct, and periodically update, a comprehensive risk
3169	analysis to determine the security threats to the data and
3170	information technology resources of each agency. The risk
3171	analysis information is confidential and exempt from the
3172	provisions of s. 119.07(1), except that such information shall
3173	be available to the Office of Government AccountabilityAuditor
3174	General in performing its auditinghis or her postauditing
3175	duties.
3176	3. Develop, and periodically update, written internal
3177	policies and procedures to assure the security of the data and
3178	information technology resources of each agency. The internal
3179	policies and procedures which, if disclosed, could facilitate
3180	the unauthorized modification, disclosure, or destruction of
3181	data or information technology resources are confidential
3182	information and exempt from the provisions of s. 119.07(1),
3183	except that such information shall be available to the Office of
3184	Government AccountabilityAuditor General in performing its
3185	auditinghis or her postauditingduties.
3186	4. Implement appropriate cost-effective safeguards to
3187	reduce, eliminate, or recover from the identified risks to the
3188	data and information technology resources of each agency.
3189	5. Ensure that periodic internal audits and evaluations of
3190	each security program for the data and information technology
3191	resources of the agency are conducted. The results of such
3192	internal audits and evaluations are confidential information and
3193	exempt from the provisions of s. 119.07(1), except that such
3194	information shall be available to the Office of Government
3195	AccountabilityAuditor General in performing its auditinghis or
3196	herpostauditingduties.
3197	6. Include appropriate security requirements, as
3198	determined by the State Technology Office, in consultation with
3199	each agency head, in the written specifications for the
3200	solicitation of information technology resources.
3201	Section 76. Subsection (1) of section 282.322, Florida
3202	Statutes, is amended to read:
3203	282.322 Special monitoring process for designated
3204	information resources management projects.--
3205	(1) For each information resources management project
3206	which is designated for special monitoring in the General
3207	Appropriations Act, with a proviso requiring a contract with a
3208	project monitor, the Technology Review Workgroup established
3209	pursuant to s. 216.0446, in consultation with each affected
3210	agency, shall be responsible for contracting with the project
3211	monitor. Upon contract award, funds equal to the contract amount
3212	shall be transferred to the Technology Review Workgroup upon
3213	request and subsequent approval of a budget amendment pursuant
3214	to s. 216.292. With the concurrence of the Legislative Auditing
3215	Committee, the Office of Government Accountabilityoffice of the
3216	Auditor Generalshall be the project monitor for other projects
3217	designated for special monitoring. However, nothing in this
3218	section precludes the Office of Government Accountability
3219	Auditor Generalfrom conducting such monitoring on any project
3220	designated for special monitoring. In addition to monitoring and
3221	reporting on significant communications between a contracting
3222	agency and the appropriate federal authorities, the project
3223	monitoring process shall consist of evaluating each major stage
3224	of the designated project to determine whether the deliverables
3225	have been satisfied and to assess the level of risks associated
3226	with proceeding to the next stage of the project. The major
3227	stages of each designated project shall be determined based on
3228	the agency's information systems development methodology. Within
3229	20 days after an agency has completed a major stage of its
3230	designated project or at least 90 days, the project monitor
3231	shall issue a written report, including the findings and
3232	recommendations for correcting deficiencies, to the agency head,
3233	for review and comment. Within 20 days after receipt of the
3234	project monitor's report, the agency head shall submit a written
3235	statement of explanation or rebuttal concerning the findings and
3236	recommendations of the project monitor, including any corrective
3237	action to be taken by the agency. The project monitor shall
3238	include the agency's statement in its final report, which shall
3239	be forwarded, within 7 days after receipt of the agency's
3240	statement, to the agency head, the inspector general's office of
3241	the agency, the Executive Office of the Governor, the
3242	appropriations committees of the Legislature, the Joint
3243	Legislative Auditing Committee, the Technology Review Workgroup,
3244	the President of the Senate, andthe Speaker of the House of
3245	Representatives, and the Office of Program Policy Analysis and
3246	Government Accountability. The Office of Government
3247	AccountabilityAuditor Generalshall also receive a copy of the
3248	project monitor's report for those projects in which the Office
3249	of Government AccountabilityAuditor Generalis not the project
3250	monitor.
3251	Section 77. Paragraph (b) of subsection (2) of section
3252	287.045, Florida Statutes, is amended to read:
3253	287.045 Procurement of products and materials with
3254	recycled content.--
3255	(2)(b) The Office of Government AccountabilityAuditor
3256	Generalshall assist in monitoring the product procurement
3257	requirements.
3258	Section 78. Subsection (2) of section 287.058, Florida
3259	Statutes, is amended to read:
3260	287.058 Contract document.--
3261	(2) The written agreement shall be signed by the agency
3262	head and the contractor prior to the rendering of any
3263	contractual service the value of which is in excess of the
3264	threshold amount provided in s. 287.017 for CATEGORY TWO, except
3265	in the case of a valid emergency as certified by the agency
3266	head. The certification of an emergency shall be prepared within
3267	30 days after the contractor begins rendering the service and
3268	shall state the particular facts and circumstances which
3269	precluded the execution of the written agreement prior to the
3270	rendering of the service. If the agency fails to have the
3271	contract signed by the agency head and the contractor prior to
3272	rendering the contractual service, and if an emergency does not
3273	exist, the agency head shall, no later than 30 days after the
3274	contractor begins rendering the service, certify the specific
3275	conditions and circumstances to the department as well as
3276	describe actions taken to prevent recurrence of such
3277	noncompliance. The agency head may delegate the certification
3278	only to other senior management agency personnel. A copy of the
3279	certification shall be furnished to the Comptroller with the
3280	voucher authorizing payment. The department shall report
3281	repeated instances of noncompliance by an agency to the Office
3282	of Government AccountabilityAuditor General. Nothing in this
3283	subsection shall be deemed to authorize additional compensation
3284	prohibited by s. 215.425. The procurement of contractual
3285	services shall not be divided so as to avoid the provisions of
3286	this section.
3287	Section 79. Subsection (11) of section 287.0943, Florida
3288	Statutes, is amended to read:
3289	287.0943 Certification of minority business enterprises.--
3290	(11) To deter fraud in the program, the Office of
3291	Government AccountabilityAuditor Generalmay review the
3292	criteria by which a business became certified as a certified
3293	minority business enterprise.
3294	Section 80. Section 287.115, Florida Statutes, is amended
3295	to read:
3296	287.115 Comptroller; annual report.--The Comptroller shall
3297	submit to the Office of Government Accountabilityoffice of the
3298	Auditor Generalan annual report on those contractual service
3299	contracts disallowed by the Comptroller, which report shall
3300	include, but is not limited to, the name of the user agency, the
3301	name of the firm or individual from which the contractual
3302	service was to be acquired, a description of the contractual
3303	service, the financial terms of the contract, and the reason for
3304	rejection.
3305	Section 81. Subsection (5) of section 287.17, Florida
3306	Statutes, is amended to read:
3307	287.17 Limitation on use of motor vehicles and aircraft.--
3308	(5) Each state agency's head shall, by December 31, 2000,
3309	conduct a review of motor vehicle utilization with oversight
3310	from the agency's inspector general. This review shall consist
3311	of two parts. The first part of the review shall determine the
3312	number of miles that each assigned motor vehicle has been driven
3313	on official state business in the past fiscal year. Commuting
3314	mileage shall be excluded from calculating vehicle use. The
3315	purpose of this review is to determine whether employees with
3316	assigned motor vehicles are driving the vehicles a sufficient
3317	number of miles to warrant continued vehicle assignment. The
3318	second part of the review shall identify employees who have
3319	driven personal vehicles extensively on state business in the
3320	past fiscal year. The purpose of this review is to determine
3321	whether it would be cost-effective to provide state motor
3322	vehicles to such employees. In making this determination, the
3323	inspector general shall use the break-even mileage criteria
3324	developed by the Department of Management Services. A copy of
3325	the review shall be presented to the Office of Program Policy
3326	Analysis andGovernment Accountability.
3327	Section 82. Paragraphs (d) and (e) of subsection (4) of
3328	section 288.1224, Florida Statutes, are amended to read:
3329	288.1224 Powers and duties.--The commission:
3330	(4)
3331	(d) The plan shall include recommendations regarding
3332	specific performance standards and measurable outcomes for the
3333	commission and its direct-support organization. The commission,
3334	in consultation with the Office of Program Policy Analysis and
3335	Government Accountability, shall develop a plan for monitoring
3336	its operations to ensure that performance data are maintained
3337	and supported by records of the organization.
3338	(e) Prior to the 2003 Regular Session of the Legislature,
3339	the Office of Program Policy Analysis and Government
3340	Accountability shall conduct a review of, and prepare a report
3341	on, the Florida Commission on Tourism and its direct-support
3342	organization. The review shall be comprehensive in its scope,
3343	but, at a minimum, must be conducted in such a manner as to
3344	specifically determine:
3345	1. The progress toward achieving the established outcomes.
3346	2. The circumstances contributing to the organization's
3347	ability to achieve, not achieve, or exceed its established
3348	outcomes.
3349	3. Whether it would be sound public policy to continue or
3350	discontinue funding the organization, and the consequences of
3351	discontinuing the organization.
3352
3353	The report shall be submitted by January 1, 2003, to the
3354	President of the Senate, the Speaker of the House of
3355	Representatives, the Senate Minority Leader, and the House
3356	Minority Leader.
3357	Section 83. Subsection (6) of section 288.1226, Florida
3358	Statutes, is amended to read:
3359	288.1226 Florida Tourism Industry Marketing Corporation;
3360	use of property; board of directors; duties; audit.--
3361	(6) ANNUAL AUDIT.--The corporation shall provide for an
3362	annual financial audit in accordance with s. 215.981. The annual
3363	audit report shall be submitted to the Auditor General; the
3364	Office of Policy Analysis and Government Accountability;and the
3365	Office of Tourism, Trade, and Economic Development for review.
3366	The Office of Program Policy Analysis andGovernment
3367	Accountability and;the Office of Tourism, Trade, and Economic
3368	Development; and the Auditor Generalhave the authority to
3369	require and receive from the corporation or from its independent
3370	auditor any detail or supplemental data relative to the
3371	operation of the corporation. The Office of Tourism, Trade, and
3372	Economic Development shall annually certify whether the
3373	corporation is operating in a manner and achieving the
3374	objectives that are consistent with the policies and goals of
3375	the commission and its long-range marketing plan. The identity
3376	of a donor or prospective donor to the corporation who desires
3377	to remain anonymous and all information identifying such donor
3378	or prospective donor are confidential and exempt from the
3379	provisions of s. 119.07(1) and s. 24(a), Art. I of the State
3380	Constitution. Such anonymity shall be maintained in the
3381	auditor's report.
3382	Section 84. Subsection (2) of section 288.1227, Florida
3383	Statutes, is amended to read:
3384	288.1227 Annual report of the Florida Commission on
3385	Tourism; audits.--
3386	(2) The Office of Government AccountabilityAuditor
3387	General may, pursuant to the direction of the Auditor General
3388	his or her own authorityor at the direction of the Legislative
3389	Auditing Committee, conduct an audit of the commission or its
3390	direct-support organization.
3391	Section 85. Section 288.7011, Florida Statutes, is amended
3392	to read:
3393	288.7011 Assistance to certified development
3394	corporation.--The Office of Tourism, Trade, and Economic
3395	Development is authorized to enter into contracts with a
3396	nonprofit, statewide development corporation certified pursuant
3397	to s. 503 of the Small Business Investment Act of 1958, as
3398	amended, to permit such corporation to locate and contract for
3399	administrative and technical staff assistance and support,
3400	including, without limitation, assistance to the development
3401	corporation in the packaging and servicing of loans for the
3402	purpose of stimulating and expanding the availability of private
3403	equity capital and long-term loans to small businesses. Such
3404	assistance and support will cease when the corporation has
3405	received state support in an amount the equivalent of $250,000
3406	per year over a 5-year period beginning July 1, 1997. Any
3407	contract between the office and such corporation shall specify
3408	that the records of the corporation must be available for audit
3409	by the office and by the Office of Government Accountability
3410	Auditor General.
3411	Section 86. Subsection (10) of section 288.7091, Florida
3412	Statutes, is amended to read:
3413	288.7091 Duties of the Florida Black Business Investment
3414	Board, Inc.--The Florida Black Business Investment Board, Inc.,
3415	shall:
3416	(10) Annually, provide for a financial audit as defined in
3417	s. 11.45 of its accounts and records by an independent certified
3418	public accountant. The audit report shall be filed within 12
3419	months after the end of the fiscal year to the Governor, the
3420	President of the Senate, the Speaker of the House of
3421	Representatives, and the Office of Government Accountability
3422	Auditor General.
3423	Section 87. Subsection (8) of section 288.7092, Florida
3424	Statutes, is amended to read:
3425	288.7092 Return on investment from activities of the
3426	corporation.--
3427	(8) The corporation, in consultation with the Office of
3428	Program Policy Analysis andGovernment Accountability, shall
3429	hire a private accounting firm or economic analysis firm to
3430	develop the methodology for establishing and reporting return on
3431	investment and in-kind contributions as described in this
3432	section. The Office of Program Policy Analysis andGovernment
3433	Accountability shall review and offer feedback on the
3434	methodology before it is implemented. The private accounting
3435	firm or economic analysis firm shall certify whether the
3436	applicable statements in the annual report comply with this
3437	section.
3438	Section 88. Subsection (8) of section 288.90151, Florida
3439	Statutes, is amended to read:
3440	288.90151 Return on investment from activities of
3441	Enterprise Florida, Inc.--
3442	(8) Enterprise Florida, Inc., in consultation with the
3443	Office of Program Policy Analysis andGovernment Accountability,
3444	shall hire a private accounting firm to develop the methodology
3445	for establishing and reporting return-on-investment and in-kind
3446	contributions as described in this section and to develop,
3447	analyze, and report on the results of the customer-satisfaction
3448	survey. The Office of Program Policy Analysis andGovernment
3449	Accountability shall review and offer feedback on the
3450	methodology before it is implemented. The private accounting
3451	firm shall certify whether the applicable statements in the
3452	annual report comply with this subsection.
3453	Section 89. Paragraphs (a) and (c) of subsection (4) of
3454	section 288.905, Florida Statutes, are amended to read:
3455	288.905 Duties of the board of directors of Enterprise
3456	Florida, Inc.--
3457	(4)(a) The strategic plan shall also include
3458	recommendations regarding specific performance standards and
3459	measurable outcomes. Enterprise Florida, Inc., in consultation
3460	with the Office of Tourism, Trade, and Economic Development and
3461	the Office of Program Policy Analysis andGovernment
3462	Accountability, shall establish performance-measure outcomes for
3463	Enterprise Florida, Inc., and its boards and advisory
3464	committees. Enterprise Florida, Inc., in consultation with the
3465	Office of Tourism, Trade, and Economic Development and the
3466	Office of Program Policy Analysis andGovernment Accountability,
3467	shall develop a plan for monitoring its operations to ensure
3468	that performance data are maintained and supported by records of
3469	the organization. On a biennial basis, Enterprise Florida, Inc.,
3470	in consultation with the Office of Tourism, Trade, and Economic
3471	Development and the Office of Program Policy Analysis and
3472	Government Accountability, shall review the performance-measure
3473	outcomes for Enterprise Florida, Inc., and its boards, and make
3474	any appropriate modifications to them. In developing measurable
3475	objectives and performance outcomes, Enterprise Florida, Inc.,
3476	shall consider the effect of its programs, activities, and
3477	services on its client population. Enterprise Florida, Inc.,
3478	shall establish standards such as job growth among client firms,
3479	growth in the number and strength of businesses within targeted
3480	sectors, client satisfaction, including the satisfaction of its
3481	local and regional economic development partners, businesses
3482	retained and recruited statewide and within rural and urban core
3483	communities, employer wage growth, and increased export sales
3484	among client companies to use in evaluating performance toward
3485	accomplishing the mission of Enterprise Florida, Inc.
3486	(c) Prior to the 2002 Regular Session of the Legislature,
3487	the Office of Program Policy Analysis and Government
3488	Accountability shall conduct a review of Enterprise Florida,
3489	Inc., and its boards and shall submit a report by January 1,
3490	2002, to the President of the Senate, the Speaker of the House
3491	of Representatives, the Senate Minority Leader, and the House
3492	Minority Leader. The review shall be comprehensive in its scope,
3493	but, at a minimum, must be conducted in such a manner as to
3494	specifically determine:
3495	1. The progress towards achieving the established
3496	outcomes.
3497	2. The circumstances contributing to the organization's
3498	ability to achieve, not achieve, or exceed its established
3499	outcomes.
3500	3. Whether it would be sound public policy to continue or
3501	discontinue funding the organization, and the consequences of
3502	discontinuing the organization.
3503	Section 90. Subsection (7) of section 288.906, Florida
3504	Statutes, is amended to read:
3505	288.906 Annual report of Enterprise Florida, Inc.; audits;
3506	confidentiality.--Prior to December 1 of each year, Enterprise
3507	Florida, Inc., shall submit to the Governor, the President of
3508	the Senate, the Speaker of the House of Representatives, the
3509	Senate Minority Leader, and the House Minority Leader a complete
3510	and detailed report including, but not limited to:
3511	(7) An annual compliance and financial audit of accounts
3512	and records by an independent certified public accountant at the
3513	end of its most recent fiscal year performed in accordance with
3514	rules adopted by the Office of Government AccountabilityAuditor
3515	General.
3516
3517	The detailed report required by this subsection shall also
3518	include the information identified in subsections (1)-(7), if
3519	applicable, for any board established within the corporate
3520	structure of Enterprise Florida, Inc.
3521	Section 91. Subsection (1) of section 288.9517, Florida
3522	Statutes, is amended to read:
3523	288.9517 Audits; confidentiality.--
3524	(1) The Auditor General and the director of the Office of
3525	Program Policy Analysis andGovernment Accountability may,
3526	pursuant to the direction of the Auditor Generaltheir own
3527	authorityor at the direction of the Legislative Auditing
3528	Committee, conduct an audit or examination of the technology
3529	development board or the programs or entities created by the
3530	board. The audit, examination, or report may not reveal the
3531	identity of any person who has anonymously made a donation to
3532	the board pursuant to subsection (2).
3533	Section 92. Paragraph (c) of subsection (4) of section
3534	288.9604, Florida Statutes, is amended to read:
3535	288.9604 Creation of the authority.--
3536	(4)
3537	(c) The directors of the corporation shall annually elect
3538	one of their members as chair and one as vice chair. The
3539	corporation may employ a president, technical experts, and such
3540	other agents and employees, permanent and temporary, as it
3541	requires and determine their qualifications, duties, and
3542	compensation. For such legal services as it requires, the
3543	corporation may employ or retain its own counsel and legal
3544	staff. The corporation shall file with the governing body of
3545	each public agency with which it has entered into an interlocal
3546	agreement and with the Governor, the Speaker of the House of
3547	Representatives, the President of the Senate, the Minority
3548	Leaders of the Senate and House of Representatives, and the
3549	Office of Government AccountabilityAuditor General, on or
3550	before 90 days after the close of the fiscal year of the
3551	corporation, a report of its activities for the preceding fiscal
3552	year, which report shall include a complete financial statement
3553	setting forth its assets, liabilities, income, and operating
3554	expenses as of the end of such fiscal year.
3555	Section 93. Subsection (6) of section 290.00689, Florida
3556	Statutes, is amended to read:
3557	290.00689 Designation of enterprise zone pilot project
3558	area.--
3559	(6) Prior to the 2004 Regular Session of the Legislature,
3560	the Office of Program Policy Analysis andGovernment
3561	Accountability shall review and evaluate the effectiveness and
3562	viability of the pilot project area created under this section,
3563	using the research design prescribed pursuant to s. 290.015. The
3564	office shall specifically evaluate whether relief from certain
3565	taxes induced new investment and development in the area;
3566	increased the number of jobs created or retained in the area;
3567	induced the renovation, rehabilitation, restoration,
3568	improvement, or new construction of businesses or housing within
3569	the area; and contributed to the economic viability and
3570	profitability of business and commerce located within the area.
3571	The office shall submit a report of its findings and
3572	recommendations to the Speaker of the House of Representatives
3573	and the President of the Senate no later than January 15, 2004.
3574	Section 94. Section 296.17, Florida Statutes, is amended
3575	to read:
3576	296.17 Audit; inspection; and standards for the home.--The
3577	home shall be open at any time to audit and inspection by the
3578	Auditor General and the Office of Program Policy Analysis and
3579	Government Accountability, as provided by law, the Department of
3580	Veterans' Affairs, the United States Department of Veterans
3581	Affairs, and to any other audits or inspections as required by
3582	law to maintain appropriate standards in the home. The standards
3583	that the department shall use to regulate the operation of the
3584	home shall be those prescribed by the United States Department
3585	of Veterans Affairs, provided that where the state's standards
3586	are more restrictive, the standards of the state shall apply.
3587	Section 95. Section 296.41, Florida Statutes, is amended
3588	to read:
3589	296.41 Audit; inspection; standards for the home.--The
3590	home shall be open at any time to audit and inspection by the
3591	Auditor General and the Office of Program Policy Analysis and
3592	Government Accountability, as provided by law, the department,
3593	and the United States Department of Veterans Affairs, and to any
3594	other audits or inspections as required by law to maintain
3595	appropriate standards in the home. The standards that the
3596	department shall use to regulate the operation of the home shall
3597	be those prescribed by the United States Department of Veterans
3598	Affairs, provided that where the state's standards are more
3599	restrictive, the standards of the state shall apply.
3600	Section 96. Section 298.17, Florida Statutes, is amended
3601	to read:
3602	298.17 Appointment and duties of treasurer of district;
3603	appointment of deputies; bond of treasurer; audit of books;
3604	disbursements by warrant; form of warrant.--The board of
3605	supervisors in any district shall select and appoint some
3606	competent person, bank or trust company, organized under the
3607	laws of the state, as treasurer of such district, who shall
3608	receive and receipt for all the drainage taxes collected by the
3609	county collector or collectors, and the treasurer shall also
3610	receive and receipt for the proceeds of all tax sales made under
3611	the provisions of this chapter. Said treasurer shall receive
3612	such compensation as may be fixed by the board of supervisors.
3613	Said board of supervisors shall also have the authority to
3614	employ a fiscal agent, who shall be either a resident of the
3615	state or some corporation organized under the laws of Florida
3616	and authorized by such laws to act as such fiscal agent for
3617	municipal corporations, who shall assist in the keeping of the
3618	tax books, collections of taxes, the remitting of funds to pay
3619	maturing bonds and coupons, and perform such other service in
3620	the general management of the fiscal and clerical affairs of the
3621	district as may be determined by such board; and said board
3622	shall have the right to define the duties of such fiscal agent
3623	and fix its compensation. Said board of supervisors shall
3624	furnish the secretary and the treasurer with necessary office
3625	room, furniture, stationery, maps, plats, typewriter, and
3626	postage. The secretary and the treasurer, or either of them, may
3627	appoint, by and with the advice and consent of the board of
3628	supervisors, one or more deputies as may be necessary. Said
3629	treasurer shall give bond in such amount as shall be fixed by
3630	the board of supervisors, conditioned that the treasurer will
3631	well and truly account for and pay out, as provided by law, all
3632	moneys received by him or her as taxes from the county
3633	collector, and the proceeds from tax sales for delinquent taxes,
3634	and from any other source whatever on account or claim of said
3635	district, which bond shall be signed by at least two sureties,
3636	or by some surety or bonding company, approved and accepted by
3637	said board of supervisors, and said bond shall be in addition to
3638	the bond for proceeds of sales of bonds, which is required by s.
3639	298.47. Said bond shall be placed and remain in the custody of
3640	the president of the board of supervisors, and shall be kept
3641	separate from all papers in the custody of the secretary or
3642	treasurer. Said treasurer shall keep all funds received by him
3643	or her from any source whatever deposited at all times in some
3644	bank, banks, or trust company to be designated by the board of
3645	supervisors. All interest accruing on such funds shall, when
3646	paid, be credited to the district. The board of supervisors
3647	shall audit or have audited the books of the said treasurer of
3648	said district at least once each year and make a report thereof
3649	to the landowners at the annual meeting and publish a statement
3650	within 30 days thereafter, showing the amount of money received,
3651	the amount paid out during such year, and the amount in the
3652	treasury at the beginning and end of the year. A certified copy
3653	of said annual audit shall be filed with the Office of
3654	Government Accountabilitystate auditor. The treasurer of the
3655	district shall pay out funds of the district only on warrants
3656	issued by the district, said warrants to be signed by the
3657	president of the board of supervisors and attested by the
3658	signature of the secretary. All warrants shall be in the
3659	following form:
3660
3661	$_____ Fund _____ No. of Warrant _____
3662
3663	Treasurer of _____ Water Control District, State of
3664	Florida. Pay to _____ _____ Dollars out of the money in _____
3665	fund of _____ Water Control District. For _____
3666	By order of board of supervisors of _____ Water Control
3667	District, Florida.
3668	(President of District.)
3669
3670	Attest: (Secretary of District.)
3671	Section 97. Section 310.131, Florida Statutes, is amended
3672	to read:
3673	310.131 Assessment of percentage of gross pilotage.--The
3674	department shall assess the licensed state pilots in the
3675	respective ports of the state a percentage of the gross amount
3676	of pilotage earned by such pilots during each year, which
3677	percentage will be established by the board not to exceed 2
3678	percent, to be paid into the Professional Regulation Trust Fund
3679	by such pilots at such time and in such manner as the board
3680	prescribes or as is set forth in the General Appropriations Act.
3681	The financial records of all pilots and deputy pilots relating
3682	to pilotage are subject to audit by the department and the
3683	Office of Government AccountabilityAuditor General. The
3684	department shall by rule set a procedure for verifying the
3685	amount of pilotage at each port and may charge costs to the
3686	appropriate port if the port does not comply with such
3687	procedure.
3688	Section 98. Paragraph (d) of subsection (5) of section
3689	320.023, Florida Statutes, is amended to read:
3690	320.023 Requests to establish voluntary checkoff on motor
3691	vehicle registration application.--
3692	(5) A voluntary contribution collected and distributed
3693	under this chapter, or any interest earned from those
3694	contributions, may not be used for commercial or for-profit
3695	activities nor for general or administrative expenses, except as
3696	authorized by law.
3697	(d) Any organization subject to audit pursuant to s.
3698	215.97 shall submit an audit report in accordance with rules
3699	adoptedpromulgated by the Office of Government Accountability
3700	Auditor General. The annual attestation shall be submitted to
3701	the department for review within 9 months after the end of the
3702	organization's fiscal year.
3703	Section 99. Paragraph (e) of subsection (2), paragraph (b)
3704	of subsection (9), and paragraph (c) of subsection (20) of
3705	section 320.08058, Florida Statutes, are amended to read:
3706	320.08058 Specialty license plates.--
3707	(2) CHALLENGER LICENSE PLATES.--
3708	(e) The Office of Government AccountabilityAuditor
3709	Generalhas the authority to examine any and all records
3710	pertaining to the Astronauts Memorial Foundation, Inc., and the
3711	Technological Research and Development Authority to determine
3712	compliance with the law.
3713	(9) FLORIDA PROFESSIONAL SPORTS TEAM LICENSE PLATES.--
3714	(b) The license plate annual use fees are to be annually
3715	distributed as follows:
3716	1. Fifty-five percent of the proceeds from the Florida
3717	Professional Sports Team plate must be deposited into the
3718	Professional Sports Development Trust Fund within the Office of
3719	Tourism, Trade, and Economic Development. These funds must be
3720	used solely to attract and support major sports events in this
3721	state. As used in this subparagraph, the term “major sports
3722	events” means, but is not limited to, championship or all-star
3723	contests of Major League Baseball, the National Basketball
3724	Association, the National Football League, the National Hockey
3725	League, the men's and women's National Collegiate Athletic
3726	Association Final Four basketball championship, or a horseracing
3727	or dogracing Breeders' Cup. All funds must be used to support
3728	and promote major sporting events, and the uses must be approved
3729	by the Florida Sports Foundation.
3730	2. The remaining proceeds of the Florida Professional
3731	Sports Team license plate must be allocated to the Florida
3732	Sports Foundation, a direct-support organization of the Office
3733	of Tourism, Trade, and Economic Development. These funds must be
3734	deposited into the Professional Sports Development Trust Fund
3735	within the Office of Tourism, Trade, and Economic Development.
3736	These funds must be used by the Florida Sports Foundation to
3737	promote the economic development of the sports industry; to
3738	distribute licensing and royalty fees to participating
3739	professional sports teams; to institute a grant program for
3740	communities bidding on minor sporting events that create an
3741	economic impact for the state; to distribute funds to Florida-
3742	based charities designated by the Florida Sports Foundation and
3743	the participating professional sports teams; and to fulfill the
3744	sports promotion responsibilities of the Office of Tourism,
3745	Trade, and Economic Development.
3746	3. The Florida Sports Foundation shall provide an annual
3747	financial audit in accordance with s. 215.981 of its financial
3748	accounts and records by an independent certified public
3749	accountant pursuant to the contract established by the Office of
3750	Tourism, Trade, and Economic Development as specified in s.
3751	288.1229(5). The auditor shall submit the audit report to the
3752	Office of Tourism, Trade, and Economic Development for review
3753	and approval. If the audit report is approved, the office shall
3754	certify the audit report to the Office of Government
3755	AccountabilityAuditor Generalfor review.
3756	(20) PROTECT WILD DOLPHINS LICENSE PLATES.--
3757	(c) The Office of Government AccountabilityAuditor
3758	Generalmay examine any records of the Harbor Branch
3759	Oceanographic Institution, Inc., and any other organization that
3760	receives funds from the sale of this plate, to determine
3761	compliance with law.
3762	Section 100. Paragraph (c) of subsection (1) of section
3763	320.08062, Florida Statutes, is amended to read:
3764	320.08062 Audits and attestations required; annual use
3765	fees of specialty license plates.--
3766	(1)(c) Any organization subject to audit pursuant to s.
3767	215.97 shall submit an audit report in accordance with rules
3768	adopted%_%2%_%promulgated by the Office of Government
3769	AccountabilityAuditor General. The annual attestation shall be
3770	submitted to the department for review within 9 months after the
3771	end of the organization's fiscal year.
3772	Section 101. Paragraph (d) of subsection (5) of section
3773	322.081, Florida Statutes, is amended to read:
3774	322.081 Requests to establish voluntary check-off on
3775	driver's license application.--
3776	(5) A voluntary contribution collected and distributed
3777	under this chapter, or any interest earned from those
3778	contributions, may not be used for commercial or for-profit
3779	activities nor for general or administrative expenses, except as
3780	authorized by law.
3781	(d) Any organization subject to audit pursuant to s.
3782	215.97 shall submit an audit report in accordance with rules
3783	adoptedpromulgated by the Office of Government Accountability
3784	Auditor General. The annual attestation must be submitted to the
3785	department for review within 9 months after the end of the
3786	organization's fiscal year.
3787	Section 102. Subsection (6) of section 322.135, Florida
3788	Statutes, is amended to read:
3789	322.135 Driver's license agents.--
3790	(6) Administration of driver license services by a county
3791	tax collector as the exclusive agent of the department must be
3792	revenue neutral with no adverse state fiscal impact and with no
3793	adverse unfunded mandate to the tax collector. Toward this end,
3794	the Cost Determination and Allocation Task Force is created, to
3795	be established by July 1, 2001. The task force shall be composed
3796	of two representatives appointed by the executive director of
3797	the department, two tax collectors appointed by the president of
3798	the Florida Tax Collectors, Inc., one from a small-population
3799	county and one from a large-population county; one person
3800	appointed by the Speaker of the House of Representatives; one
3801	person appointed by the President of the Senate; and the
3802	Governor's appointee. If requested by the task force,the Auditor
3803	General must provide technical assistance. The purpose of the
3804	task force is to recommend the allocation of cost between the
3805	Department of Highway Safety and Motor Vehicles and tax
3806	collectors to administer driver license services authorized in
3807	this chapter. These recommendations must be submitted in a
3808	written report by January 1, 2002. The task force shall dissolve
3809	on January 1, 2002. The written report shall be presented to the
3810	President of the Senate, the Speaker of the House of
3811	Representatives, and the Executive Office of the Governor, and
3812	shall contain findings and determinations and related allocation
3813	recommendations dealing with costs, both construction and
3814	operating costs, of both the department and the applicable tax
3815	collectors, appropriate allocations of costs between the
3816	department and the tax collectors, and fee recommendations to
3817	assure that the fees paid for these driver license services do
3818	not result in a loss of revenue to the state in excess of costs
3819	incurred by the state.
3820	Section 103. Section 324.202, Florida Statutes, is amended
3821	to read:
3822	324.202 Seizure of motor vehicle license plates by
3823	recovery agents.--
3824	(1) The Department of Highway Safety and Motor Vehicles
3825	shall implement a pilot program using recovery agents for the
3826	seizure of license plates in Broward County, Dade County, and
3827	Hillsborough County. Licensed recovery agents and recovery
3828	agencies as described in s. 493.6101(20) and (21) may seize
3829	license plates of motor vehicles whose registrations have been
3830	suspended pursuant to s. 316.646 or s. 627.733 in such counties
3831	upon compliance with this section and rules of the Department of
3832	Highway Safety and Motor Vehicles. Upon the implementation of
3833	the vehicle information system overall reorganization to the
3834	Oracle database of driver licenses and a verification of an
3835	error rate of 2 percent or less for valid license plates seized
3836	during the period following implementation of the database, as
3837	determined by the Office of Program Policy Analysis and
3838	Government Accountability, the program shall be expanded to
3839	those counties where a majority of the governing body of the
3840	county has requested the program be implemented. The
3841	determination by the Office of Program Policy Analysis and
3842	Government Accountability shall be submitted to the Senate and
3843	the House of Representatives committees responsible for
3844	insurance and transportation issues no later than January 1,
3845	2001. The program authorizing recovery agents and agencies to
3846	seize license plates shall be repealed July 1, 2002.
3847	(2)The Department of Highway Safety and Motor Vehicles
3848	shall:
3849	(1)(a)Provide a procedure for recovery agents or recovery
3850	agencies who seize license plates pursuant to this section. This
3851	procedure shall include the development and distribution of
3852	forms and monthly renewal notices, including the name and most
3853	current address available to the department of persons not in
3854	compliance with s. 316.646 or s. 627.733.
3855	(2)(b)Provide a method for the payment of a fee of $25 to
3856	the recovery agent or recovery agency seizing an eligible
3857	license plate pursuant to this section.
3858	Section 104. Subsection (2) of section 331.419, Florida
3859	Statutes, is amended to read:
3860	331.419 Reports and audits.--
3861	(2) By September 1, 2000, the corporation, in cooperation
3862	with the Office of Program Policy Analysis and Government
3863	Accountability, shall develop a research design, including goals
3864	and measurable objectives for the corporation, which will
3865	provide the Legislature with a quantitative evaluation of the
3866	corporation. The corporation shall utilize the monitoring
3867	mechanisms and reports developed in the designs and provide
3868	these reports to the Governor, the President of the Senate, the
3869	Speaker of the House of Representatives, and the Office of
3870	Program Policy Analysis andGovernment Accountability.
3871	Section 105. Subsection (4) of section 334.0445, Florida
3872	Statutes, is amended to read:
3873	334.0445 Model career service classification and
3874	compensation plan.--
3875	(4) The department shall issue a baseline report on the
3876	performance measures outlined in subsection (3) within 30 days
3877	after implementation of this act and shall provide quarterly
3878	progress reports to the Department of Management Services, the
3879	Executive Office of the Governor, legislative appropriations
3880	committees, legislative personnel committees, the Auditor
3881	General, the Office of Program Policy Analysis andGovernment
3882	Accountability, and the affected certified bargaining unions.
3883	Such reports shall contain the mandatory measures listed in this
3884	legislation, as well as other mutually agreed-upon measures
3885	between the Department of Transportation, the Department of
3886	Management Services, the Executive Office of the Governor,
3887	legislative appropriations committees, legislative personnel
3888	committees, and the affected certified bargaining unions.
3889	Section 106. Subsection (2) of section 336.022, Florida
3890	Statutes, is amended to read:
3891	336.022 County transportation trust fund; controls and
3892	administrative remedies.--
3893	(2) The Office of Government AccountabilityAuditor
3894	Generalshall conduct an audit of each such special trust fund
3895	at such intervals of time as practicable and in accordance with
3896	s. 11.45, to assure that the surplus of the constitutional gas
3897	tax distributed to each county is being expended in accordance
3898	with law. If, as a result of an audit, the Office of Government
3899	AccountabilityAuditor Generaldetermines that a county has
3900	violated the constitutional or statutory requirements for
3901	expenditure of transportation funds, ithe or sheshall
3902	immediately notify the county. The county shall have an
3903	opportunity to respond to the auditor's report within 30 days
3904	after the date of written notification to the county. If the
3905	Office of Government AccountabilityAuditor Generalrefuses to
3906	modify or repeal itshis or herfindings, the county may have
3907	such findings reviewed pursuant to the provisions of the
3908	Administrative Procedure Act, chapter 120. If the findings of
3909	the Office of Government AccountabilityAuditor Generalare
3910	upheld after exhaustion of all administrative and legal remedies
3911	of the county, no further surplus constitutional gas tax funds
3912	in excess of funds for committed projects shall be distributed
3913	to the violating county until the county corrects the matters
3914	cited by the Office of Government AccountabilityAuditor General
3915	and such corrections have been certified by the Office of
3916	Government AccountabilityAuditor Generalas having been
3917	completed.
3918	Section 107. Subsection (7) of section 339.406, Florida
3919	Statutes, is amended to read:
3920	339.406 Contract between the department and the
3921	corporation.--The contract must provide for:
3922	(7) The authority for the department and the Office of
3923	Government AccountabilityAuditor Generalto conduct audits.
3924	Section 108. Subsection (3) of section 365.173, Florida
3925	Statutes, is amended to read:
3926	365.173 Wireless Emergency Telephone System Fund.--
3927	(3) The Office of Government AccountabilityAuditor
3928	Generalshall annually audit the fund to ensure that moneys in
3929	the fund are being managed in accordance with this section and
3930	s. 365.172. The Office of Government AccountabilityAuditor
3931	Generalshall provide a report of the annual audit to the board.
3932	Section 109. Subsection (3) of section 373.45926, Florida
3933	Statutes, is amended to read:
3934	373.45926 Everglades Trust Fund; allocation of revenues
3935	and expenditure of funds for conservation and protection of
3936	natural resources and abatement of water pollution.--
3937	(3) The South Florida Water Management District shall
3938	furnish, on a quarterly basis, a detailed copy of its
3939	expenditures from the Everglades Trust Fund to the Governor, the
3940	President of the Senate, and the Speaker of the House of
3941	Representatives, and shall make copies available to the public.
3942	The information shall be provided in a format approved by the
3943	Joint Legislative Committee on Everglades Oversight. At the
3944	direction of the Joint Legislative Committee on Everglades
3945	Oversight, an audit may be made from time to time by the Office
3946	of Government AccountabilityAuditor General, and such audit
3947	shall be within the authority of said Office of Government
3948	AccountabilityAuditor Generalto make.
3949	Section 110. Paragraph (c) of subsection (3) of section
3950	373.4595, Florida Statutes, is amended to read:
3951	373.4595 Lake Okeechobee Protection Program.--
3952	(3) LAKE OKEECHOBEE PROTECTION PROGRAM.--A protection
3953	program for Lake Okeechobee that achieves phosphorus load
3954	reductions for Lake Okeechobee shall be immediately implemented
3955	as specified in this subsection. The program shall address the
3956	reduction of phosphorus loading to the lake from both internal
3957	and external sources. Phosphorus load reductions shall be
3958	achieved through a phased program of implementation. Initial
3959	implementation actions shall be technology-based, based upon a
3960	consideration of both the availability of appropriate technology
3961	and the cost of such technology, and shall include phosphorus
3962	reduction measures at both the source and the regional level.
3963	The initial phase of phosphorus load reductions shall be based
3964	upon the district's Technical Publication 81-2 and the
3965	district's WOD program, with subsequent phases of phosphorus
3966	load reductions based upon the total maximum daily loads
3967	established in accordance with s. 403.067. In the development
3968	and administration of the Lake Okeechobee Protection Program,
3969	the coordinating agencies shall maximize opportunities provided
3970	by federal cost-sharing programs and opportunities for
3971	partnerships with the private sector.
3972	(c) Lake Okeechobee Watershed Phosphorus Control
3973	Program.--The Lake Okeechobee Watershed Phosphorus Control
3974	Program is designed to be a multifaceted approach to reducing
3975	phosphorus loads by improving the management of phosphorus
3976	sources within the Lake Okeechobee watershed through continued
3977	implementation of existing regulations and best management
3978	practices, development and implementation of improved best
3979	management practices, improvement and restoration of the
3980	hydrologic function of natural and managed systems, and
3981	utilization of alternative technologies for nutrient reduction.
3982	The coordinating agencies shall facilitate the application of
3983	federal programs that offer opportunities for water quality
3984	treatment, including preservation, restoration, or creation of
3985	wetlands on agricultural lands.
3986	1. Agricultural nonpoint source best management practices,
3987	developed in accordance with s. 403.067 and designed to achieve
3988	the objectives of the Lake Okeechobee Protection Program, shall
3989	be implemented on an expedited basis. By March 1, 2001, the
3990	coordinating agencies shall develop an interagency agreement
3991	pursuant to ss. 373.046 and 373.406(5) that assures the
3992	development of best management practices that complement
3993	existing regulatory programs and specifies how those best
3994	management practices are implemented and verified. The
3995	interagency agreement shall address measures to be taken by the
3996	coordinating agencies during any best management practice
3997	reevaluation performed pursuant to sub-subparagraph d. The
3998	department shall use best professional judgment in making the
3999	initial determination of best management practice effectiveness.
4000	a. As provided in s. 403.067(7)(d), by October 1, 2000,
4001	the Department of Agriculture and Consumer Services, in
4002	consultation with the department, the district, and affected
4003	parties, shall initiate rule development for interim measures,
4004	best management practices, conservation plans, nutrient
4005	management plans, or other measures necessary for Lake
4006	Okeechobee phosphorus load reduction. The rule shall include
4007	thresholds for requiring conservation and nutrient management
4008	plans and criteria for the contents of such plans. Development
4009	of agricultural nonpoint source best management practices shall
4010	initially focus on those priority basins listed in subparagraph
4011	(b)1. The Department of Agriculture and Consumer Services, in
4012	consultation with the department, the district, and affected
4013	parties, shall conduct an ongoing program for improvement of
4014	existing and development of new interim measures or best
4015	management practices for the purpose of adoption of such
4016	practices by rule.
4017	b. Where agricultural nonpoint source best management
4018	practices or interim measures have been adopted by rule of the
4019	Department of Agriculture and Consumer Services, the owner or
4020	operator of an agricultural nonpoint source addressed by such
4021	rule shall either implement interim measures or best management
4022	practices or demonstrate compliance with the district's WOD
4023	program by conducting monitoring prescribed by the department or
4024	the district. Owners or operators of agricultural nonpoint
4025	sources who implement interim measures or best management
4026	practices adopted by rule of the Department of Agriculture and
4027	Consumer Services shall be subject to the provisions of s.
4028	403.067(7). The Department of Agriculture and Consumer Services,
4029	in cooperation with the department and the district, shall
4030	provide technical and financial assistance for implementation of
4031	agricultural best management practices, subject to the
4032	availability of funds.
4033	c. The district or department shall conduct monitoring at
4034	representative sites to verify the effectiveness of agricultural
4035	nonpoint source best management practices.
4036	d. Where water quality problems are detected for
4037	agricultural nonpoint sources despite the appropriate
4038	implementation of adopted best management practices, the
4039	Department of Agriculture and Consumer Services, in consultation
4040	with the other coordinating agencies and affected parties, shall
4041	institute a reevaluation of the best management practices and
4042	make appropriate changes to the rule adopting best management
4043	practices.
4044	2. Nonagricultural nonpoint source best management
4045	practices, developed in accordance with s. 403.067 and designed
4046	to achieve the objectives of the Lake Okeechobee Protection
4047	Program, shall be implemented on an expedited basis. By March 1,
4048	2001, the department and the district shall develop an
4049	interagency agreement pursuant to ss. 373.046 and 373.406(5)
4050	that assures the development of best management practices that
4051	complement existing regulatory programs and specifies how those
4052	best management practices are implemented and verified. The
4053	interagency agreement shall address measures to be taken by the
4054	department and the district during any best management practice
4055	reevaluation performed pursuant to sub-subparagraph d.
4056	a. The department and the district are directed to work
4057	with the University of Florida's Institute of Food and
4058	Agricultural Sciences to develop appropriate nutrient
4059	application rates for all nonagricultural soil amendments in the
4060	watershed. As provided in s. 403.067(7)(c), by January 1, 2001,
4061	the department, in consultation with the district and affected
4062	parties, shall develop interim measures, best management
4063	practices, or other measures necessary for Lake Okeechobee
4064	phosphorus load reduction. Development of nonagricultural
4065	nonpoint source best management practices shall initially focus
4066	on those priority basins listed in subparagraph (b)1. The
4067	department, the district, and affected parties shall conduct an
4068	ongoing program for improvement of existing and development of
4069	new interim measures or best management practices. The district
4070	shall adopt technology-based standards under the district's WOD
4071	program for nonagricultural nonpoint sources of phosphorus.
4072	b. Where nonagricultural nonpoint source best management
4073	practices or interim measures have been developed by the
4074	department and adopted by the district, the owner or operator of
4075	a nonagricultural nonpoint source shall implement interim
4076	measures or best management practices and be subject to the
4077	provisions of s. 403.067(7). The department and district shall
4078	provide technical and financial assistance for implementation of
4079	nonagricultural nonpoint source best management practices,
4080	subject to the availability of funds.
4081	c. The district or the department shall conduct monitoring
4082	at representative sites to verify the effectiveness of
4083	nonagricultural nonpoint source best management practices.
4084	d. Where water quality problems are detected for
4085	nonagricultural nonpoint sources despite the appropriate
4086	implementation of adopted best management practices, the
4087	department and the district shall institute a reevaluation of
4088	the best management practices.
4089	3. The provisions of subparagraphs 1. and 2. shall not
4090	preclude the department or the district from requiring
4091	compliance with water quality standards or with current best
4092	management practices requirements set forth in any applicable
4093	regulatory program authorized by law for the purpose of
4094	protecting water quality. Additionally, subparagraphs 1. and 2.
4095	are applicable only to the extent that they do not conflict with
4096	any rules promulgated by the department that are necessary to
4097	maintain a federally delegated or approved program.
4098	4. Projects which reduce the phosphorus load originating
4099	from domestic wastewater systems within the Lake Okeechobee
4100	watershed shall be given funding priority in the department's
4101	revolving loan program under s. 403.1835. The department shall
4102	coordinate and provide assistance to those local governments
4103	seeking financial assistance for such priority projects.
4104	5. Projects that make use of private lands, or lands held
4105	in trust for Indian tribes, to reduce nutrient loadings or
4106	concentrations within a basin by one or more of the following
4107	methods: restoring the natural hydrology of the basin, restoring
4108	wildlife habitat or impacted wetlands, reducing peak flows after
4109	storm events, increasing aquifer recharge, or protecting range
4110	and timberland from conversion to development, are eligible for
4111	grants available under this section from the coordinating
4112	agencies. For projects of otherwise equal priority, special
4113	funding priority will be given to those projects that make best
4114	use of the methods outlined above that involve public-private
4115	partnerships or that obtain federal match money. Preference
4116	ranking above the special funding priority will be given to
4117	projects located in a rural area of critical economic concern
4118	designated by the Governor. Grant applications may be submitted
4119	by any person or tribal entity, and eligible projects may
4120	include, but are not limited to, the purchase of conservation
4121	and flowage easements, hydrologic restoration of wetlands,
4122	creating treatment wetlands, development of a management plan
4123	for natural resources, and financial support to implement a
4124	management plan.
4125	6.a. The department shall require all entities disposing
4126	of domestic wastewater residuals within the Lake Okeechobee
4127	watershed and the remaining areas of Okeechobee, Glades, and
4128	Hendry Counties to develop and submit to the department an
4129	agricultural use plan that limits applications based upon
4130	phosphorus loading. By July 1, 2005, phosphorus concentrations
4131	originating from these application sites shall not exceed the
4132	limits established in the district's WOD program.
4133	b. Private and government-owned utilities within Monroe,
4134	Dade, Broward, Palm Beach, Martin, St. Lucie, Indian River,
4135	Okeechobee, Highlands, Hendry, and Glades Counties that dispose
4136	of wastewater residual sludge from utility operations and septic
4137	removal by land spreading in the Lake Okeechobee watershed may
4138	use a line item on local sewer rates to cover wastewater
4139	residual treatment and disposal if such disposal and treatment
4140	is done by approved alternative treatment methodology at a
4141	facility located within the areas designated by the Governor as
4142	rural areas of critical economic concern pursuant to s.
4143	288.0656. This additional line item is an environmental
4144	protection disposal fee above the present sewer rate and shall
4145	not be considered a part of the present sewer rate to customers,
4146	notwithstanding provisions to the contrary in chapter 367. The
4147	fee shall be established by the county commission or its
4148	designated assignee in the county in which the alternative
4149	method treatment facility is located. The fee shall be
4150	calculated to be no higher than that necessary to recover the
4151	facility's prudent cost of providing the service. Upon request
4152	by an affected county commission, the Florida Public Service
4153	Commission will provide assistance in establishing the fee.
4154	Further, for utilities and utility authorities that use the
4155	additional line item environmental protection disposal fee, such
4156	fee shall not be considered a rate increase under the rules of
4157	the Public Service Commission and shall be exempt from such
4158	rules. Utilities using the provisions of this section may
4159	immediately include in their sewer invoicing the new
4160	environmental protection disposal fee. Proceeds from this
4161	environmental protection disposal fee shall be used for
4162	treatment and disposal of wastewater residuals, including any
4163	treatment technology that helps reduce the volume of residuals
4164	that require final disposal, but such proceeds shall not be used
4165	for transportation or shipment costs for disposal or any costs
4166	relating to the land application of residuals in the Lake
4167	Okeechobee watershed.
4168	c. No less frequently than once every 3 years, the Florida
4169	Public Service Commission or the county commission through the
4170	services of an independent auditor shall perform a financial
4171	audit of all facilities receiving compensation from an
4172	environmental protection disposal fee. The Florida Public
4173	Service Commission or the county commission through the services
4174	of an independent auditor shall also perform an audit of the
4175	methodology used in establishing the environmental protection
4176	disposal fee. The Florida Public Service Commission or the
4177	county commission shall, within 120 days after completion of an
4178	audit, file the audit report with the President of the Senate
4179	and the Speaker of the House of Representatives and shall
4180	provide copies to the county commissions of the counties set
4181	forth in sub-subparagraph b. The books and records of any
4182	facilities receiving compensation from an environmental
4183	protection disposal fee shall be open to the Florida Public
4184	Service Commission and the Office of Government Accountability
4185	Auditor Generalfor review upon request.
4186	7. The Department of Health shall require all entities
4187	disposing of septage within the Lake Okeechobee watershed and
4188	the remaining areas of Okeechobee, Glades, and Hendry Counties
4189	to develop and submit to that agency, by July 1, 2003, an
4190	agricultural use plan that limits applications based upon
4191	phosphorus loading. By July 1, 2005, phosphorus concentrations
4192	originating from these application sites shall not exceed the
4193	limits established in the district's WOD program.
4194	8. The Department of Agriculture and Consumer Services
4195	shall initiate rulemaking requiring entities within the Lake
4196	Okeechobee watershed and the remaining areas of Okeechobee,
4197	Glades, and Hendry Counties which land-apply animal manure to
4198	develop conservation or nutrient management plans that limit
4199	application, based upon phosphorus loading. Such rules may
4200	include criteria and thresholds for the requirement to develop a
4201	conservation or nutrient management plan, requirements for plan
4202	approval, and recordkeeping requirements.
4203	9. Prior to authorizing a discharge into works of the
4204	district, the district shall require responsible parties to
4205	demonstrate that proposed changes in land use will not result in
4206	increased phosphorus loading over that of existing land uses.
4207	10. The district, the department, or the Department of
4208	Agriculture and Consumer Services, as appropriate, shall
4209	implement those alternative nutrient reduction technologies
4210	determined to be feasible pursuant to subparagraph (d)6.
4211	Section 111. Paragraph (a) of subsection (6) of section
4212	373.536, Florida Statutes, is amended to read:
4213	373.536 District budget and hearing thereon.--
4214	(6) FINAL BUDGET; ANNUAL AUDIT; CAPITAL IMPROVEMENTS PLAN;
4215	WATER RESOURCE DEVELOPMENT WORK PROGRAM.--
4216	(a) Each district must, by the date specified for each
4217	item, furnish copies of the following documents to the Governor,
4218	the President of the Senate, the Speaker of the House of
4219	Representatives, the chairs of all legislative committees and
4220	subcommittees having substantive or fiscal jurisdiction over the
4221	districts, as determined by the President of the Senate or the
4222	Speaker of the House of Representatives as applicable, the
4223	secretary of the department, and the governing board of each
4224	county in which the district has jurisdiction or derives any
4225	funds for the operations of the district:
4226	1. The adopted budget, to be furnished within 10 days
4227	after its adoption.
4228	2. A financial audit of its accounts and records, to be
4229	furnished within 10 days after its acceptance by the governing
4230	board. The audit must be conducted in accordance with the
4231	provisions of s. 11.45 and the rules adopted thereunder. In
4232	addition to the entities named above, the district must provide
4233	a copy of the audit to the Office of Government Accountability
4234	Auditor Generalwithin 10 days after its acceptance by the
4235	governing board.
4236	3. A 5-year capital improvements plan, to be furnished
4237	within 45 days after the adoption of the final budget. The plan
4238	must include expected sources of revenue for planned
4239	improvements and must be prepared in a manner comparable to the
4240	fixed capital outlay format set forth in s. 216.043.
4241	4. A 5-year water resource development work program to be
4242	furnished within 45 days after the adoption of the final budget.
4243	The program must describe the district's implementation strategy
4244	for the water resource development component of each approved
4245	regional water supply plan developed or revised under s.
4246	373.0361. The work program must address all the elements of the
4247	water resource development component in the district's approved
4248	regional water supply plans. Within 45 days after its submittal,
4249	the department shall review the proposed work program and submit
4250	its findings, questions, and comments to the district. The
4251	review must include a written evaluation of the program's
4252	consistency with the furtherance of the district's approved
4253	regional water supply plans, and the adequacy of proposed
4254	expenditures. As part of the review, the department shall give
4255	interested parties the opportunity to provide written comments
4256	on each district's proposed work program. Within 60 days after
4257	receipt of the department's evaluation, the governing board
4258	shall state in writing to the department which changes
4259	recommended in the evaluation it will incorporate into its work
4260	program or specify the reasons for not incorporating the
4261	changes. The department shall include the district's responses
4262	in a final evaluation report and shall submit a copy of the
4263	report to the Governor, the President of the Senate, and the
4264	Speaker of the House of Representatives.
4265	Section 112. Paragraph (c) of subsection (6) of section
4266	403.1835, Florida Statutes, is amended to read:
4267	403.1835 Water pollution control financial assistance.--
4268	(6) Prior to approval of financial assistance, the
4269	applicant shall:
4270	(c) Provide assurance that records will be kept using
4271	generally accepted accounting principles and that the
4272	department, the Office of Government AccountabilityAuditor
4273	General, or their agents will have access to all records
4274	pertaining to the financial assistance provided.
4275	Section 113. Paragraph (d) of subsection (11) of section
4276	403.8532, Florida Statutes, is amended to read:
4277	403.8532 Drinking water state revolving loan fund; use;
4278	rules.--
4279	(11) Prior to approval of a loan, the local government or
4280	public water system shall, at a minimum:
4281	(d) Provide assurance that records will be kept using
4282	generally accepted accounting principles and that the department
4283	or its agents and the Office of Government Accountability
4284	Auditor Generalwill have access to all records pertaining to
4285	the loan.
4286	Section 114. Subsection (17) of section 409.2563, Florida
4287	Statutes, is amended to read:
4288	409.2563 Administrative establishment of child support
4289	obligations.--
4290	(17) EVALUATION.--
4291	(a) For the purpose of identifying measurable outcomes and
4292	evaluating the administrative process created by this section, a
4293	study area shall be established. The study area must be located
4294	in a county selected by the Department of Revenue having a
4295	population of fewer than 500,000, in which the Title IV-D
4296	caseload did not exceed 20,000 cases, and the obligation rate
4297	was approximately 65 percent at the end of the 1999-2000 fiscal
4298	year. The Department of Revenue shall develop measurable
4299	outcomes that at a minimum consist of the department's support
4300	order establishment performance measures that are applicable to
4301	the administrative process, a measure of the effectiveness of
4302	the administrative process in establishing support orders as
4303	compared to the judicial process, and a measure of the cost
4304	efficiency of the administrative process as compared to the
4305	judicial process. The department shall use the procedures of
4306	this section to establish support obligations in Title IV-D
4307	cases on behalf of custodial parents or caretaker relatives
4308	residing in the county selected for the study area. By June 30,
4309	2002, the Department of Revenue shall submit a report on the
4310	implementation of the administrative process in the study area
4311	to the Governor and Cabinet, the President of the Senate, and
4312	the Speaker of the House of Representatives. The Office of
4313	Program Policy Analysis andGovernment Accountability shall
4314	conduct an evaluation of the operation and impact of the
4315	administrative process in the study area. In evaluating the
4316	administrative process, achievement of the measurable outcomes
4317	must be considered. The Office of Program Policy Analysis and
4318	Government Accountability shall submit an evaluation report on
4319	the administrative process in the study area by June 30, 2003,
4320	which must include the findings of the evaluation and any
4321	recommendations to improve the administrative process
4322	established by this section. The department shall report to the
4323	Governor and Cabinet, the President of the Senate, and the
4324	Speaker of the House of Representatives by June 30, 2004, on the
4325	implementation and results of the procedures established by this
4326	section.
4327	(b) The Office of Program Policy Analysis andGovernment
4328	Accountability shall conduct an evaluation of the statewide
4329	implementation of the administrative process for establishing
4330	child support provided for in this section. This evaluation
4331	shall examine whether these processes have been effectively
4332	implemented and administered statewide and are operating to the
4333	benefit of the children, including, but not limited to the
4334	ability of Title IV-D parents to easily access the court system
4335	for necessary court action. The Office of Program Policy
4336	Analysis andGovernment Accountability shall submit an
4337	evaluation report on the statewide implementation of the
4338	administrative processes for establishing child support by
4339	January 31, 2005.
4340	Section 115. Subsections (12) and (13) of section 411.01,
4341	Florida Statutes, are renumbered as subsections (11) and (12),
4342	respectively, and present subsections (8) and (11) of said
4343	section are amended to read:
4344	411.01 Florida Partnership for School Readiness; school
4345	readiness coalitions.--
4346	(8) STANDARDS; OUTCOME MEASURES.--All publicly funded
4347	school readiness programs shall be required to meet the
4348	performance standards and outcome measures developed and
4349	approved by the partnership. The Office of Program Policy
4350	Analysis andGovernment Accountability shall provide
4351	consultation to the partnership in the development of the
4352	measures and standards. These performance standards and outcome
4353	measures shall be applicable on a statewide basis.
4354	(11) REPORTS.--The Office of Program Policy Analysis and
4355	Government Accountability shall assess the implementation,
4356	efficiency, and outcomes of the school readiness program and
4357	report its findings to the President of the Senate and the
4358	Speaker of the House of Representatives by January 1, 2002.
4359	Subsequent reviews shall be conducted at the direction of the
4360	Joint Legislative Auditing Committee.
4361	Section 116. Section 411.011, Florida Statutes, is amended
4362	to read:
4363	411.011 Records of children in school readiness
4364	programs.--The individual records of children enrolled in school
4365	readiness programs provided under s. 411.01, when held in the
4366	possession of the school readiness coalition or the Florida
4367	Partnership for School Readiness, are confidential and exempt
4368	from the provisions of s. 119.07 and s. 24(a), Art. I of the
4369	State Constitution. For the purposes of this section, records
4370	include assessment data, health data, records of teacher
4371	observations, and identifying data, including the child's social
4372	security number. A parent, guardian, or individual acting as a
4373	parent in the absence of a parent or guardian has the right to
4374	inspect and review the individual school readiness program
4375	record of his or her child and to obtain a copy of the record.
4376	School readiness records may be released to the United States
4377	Secretary of Education, the United States Secretary of Health
4378	and Human Services, and the Comptroller General of the United
4379	States for the purpose of federal audits; to individuals or
4380	organizations conducting studies for institutions to develop,
4381	validate, or administer assessments or improve instruction; to
4382	accrediting organizations in order to carry out their
4383	accrediting functions; to appropriate parties in connection with
4384	an emergency if the information is necessary to protect the
4385	health or safety of the student or other individuals; to the
4386	Office of Government AccountabilityAuditor Generalin
4387	connection with itshis or herofficial functions; to a court of
4388	competent jurisdiction in compliance with an order of that court
4389	pursuant to a lawfully issued subpoena; and to parties to an
4390	interagency agreement among school readiness coalitions, local
4391	governmental agencies, providers of school readiness programs,
4392	state agencies, and the Florida Partnership for School Readiness
4393	for the purpose of implementing the school readiness program.
4394	Agencies, organizations, or individuals that receive school
4395	readiness records in order to carry out their official functions
4396	must protect the data in a manner that will not permit the
4397	personal identification of students and their parents by persons
4398	other than those authorized to receive the records. This section
4399	is subject to the Open Government Sunset Review Act of 1995 in
4400	accordance with s. 119.15 and shall stand repealed on October 2,
4401	2005, unless reviewed and saved from repeal through reenactment
4402	by the Legislature.
4403	Section 117. Subsection (2) of section 411.221, Florida
4404	Statutes, is amended to read:
4405	411.221 Prevention and early assistance strategic plan;
4406	agency responsibilities.--
4407	(2) The strategic plan and subsequent plan revisions shall
4408	incorporate and otherwise utilize, to the fullest extent
4409	possible, the evaluation findings and recommendations from
4410	intraagency, independent third-party, field projects, and
4411	reports issued by the Auditor General or the Office of Program
4412	Policy Analysis andGovernment Accountability, as well as the
4413	recommendations of the State Coordinating Council for School
4414	Readiness Programs.
4415	Section 118. Subsection (1) of section 421.091, Florida
4416	Statutes, is amended to read:
4417	421.091 Financial accounting and investments; fiscal
4418	year.--
4419	(1) A complete and full financial accounting and audit in
4420	accordance with federal audit standards of public housing
4421	agencies shall be made biennially by a certified public
4422	accountant. A copy of such audit shall be filed with the
4423	governing body and with the Office of Government Accountability
4424	Auditor General.
4425	Section 119. Subsection (2) of section 427.705, Florida
4426	Statutes, is amended to read:
4427	427.705 Administration of the telecommunications access
4428	system.--
4429	(2) The administrator shall be audited annually by an
4430	independent auditing firm to assure proper management of any
4431	revenues it receives and disburses. The administrator's books
4432	and records shall be open to the commission and to the Office of
4433	Government AccountabilityAuditor Generalfor review upon
4434	request. The commission shall have the authority to establish
4435	fiscal and operational requirements for the administrator to
4436	follow in order to ensure that the administrative costs of the
4437	system are reasonable.
4438	Section 120. Section 443.1316, Florida Statutes, is
4439	amended to read:
4440	443.1316 Contract with Department of Revenue for
4441	unemployment tax collection services.--By January 1, 2001, the
4442	Agency for Workforce Innovation shall enter into a contract with
4443	the Department of Revenue which shall provide for the Department
4444	of Revenue to provide unemployment tax collection services. The
4445	Department of Revenue, in consultation with the Department of
4446	Labor and Employment Security, shall determine the number of
4447	positions needed to provide unemployment tax collection services
4448	within the Department of Revenue. The number of unemployment tax
4449	collection service positions the Department of Revenue
4450	determines are needed shall not exceed the number of positions
4451	that, prior to the contract, were authorized to the Department
4452	of Labor and Employment Security for this purpose. Upon entering
4453	into the contract with the Agency for Workforce Innovation to
4454	provide unemployment tax collection services, the number of
4455	required positions, as determined by the Department of Revenue,
4456	shall be authorized within the Department of Revenue. Beginning
4457	January 1, 2002, the Office of Program Policy Analysis and
4458	Government Accountability shall conduct a feasibility study
4459	regarding privatization of unemployment tax collection services.
4460	A report on the conclusions of this study shall be submitted to
4461	the Governor, the President of the Senate, and the Speaker of
4462	the House of Representatives. The Department of Revenue is
4463	considered to be administering a revenue law of this state when
4464	the department provides unemployment compensation tax collection
4465	services pursuant to a contract of the department with the
4466	Agency for Workforce Innovation. Sections 213.018, 213.025,
4467	213.051, 213.053, 213.055, 213.071, 213.10, 213.2201, 213.23,
4468	213.24(2), 213.27, 213.28, 213.285, 213.37, 213.50, 213.67,
4469	213.69, 213.73, 213.733, 213.74, and 213.757 apply to the
4470	collection of unemployment contributions by the Department of
4471	Revenue unless prohibited by federal law.
4472	Section 121. Subsection (6) of section 445.003, Florida
4473	Statutes, is amended to read:
4474	445.003 Implementation of the federal Workforce Investment
4475	Act of 1998.--
4476	(6) LONG-TERM CONSOLIDATION OF WORKFORCE DEVELOPMENT.--
4477	(a)Workforce Florida, Inc., may recommend workforce-
4478	related divisions, bureaus, units, programs, duties,
4479	commissions, boards, and councils that can be eliminated,
4480	consolidated, or privatized.
4481	(b) The Office of Program Policy Analysis and Government
4482	Accountability shall review the workforce development system, as
4483	established by this act. The office shall submit its final
4484	report and recommendations by December 31, 2002, to the
4485	President of the Senate and the Speaker of the House of
4486	Representatives.
4487	Section 122. Subsections (9), (10), and (11) of section
4488	445.004, Florida Statutes, are renumbered as subsections (8),
4489	(9), and (10), respectively, and present subsections (8) and (9)
4490	of said section are amended to read:
4491	445.004 Workforce Florida, Inc.; creation; purpose;
4492	membership; duties and powers.--
4493	(8) The Auditor General may, pursuant to his or her own
4494	authority or at the direction of the Legislative Auditing
4495	Committee, conduct an audit of Workforce Florida, Inc., or the
4496	programs or entities created by Workforce Florida, Inc. The
4497	Office of Program Policy Analysis and Government Accountability,
4498	pursuant to its authority or at the direction of the Legislative
4499	Auditing Committee, may review the systems and controls related
4500	to performance outcomes and quality of services of Workforce
4501	Florida, Inc.
4502	(8)(9)Workforce Florida, Inc., in collaboration with the
4503	regional workforce boards and appropriate state agencies and
4504	local public and private service providers, and in consultation
4505	with the Office of Program Policy Analysis andGovernment
4506	Accountability, shall establish uniform measures and standards
4507	to gauge the performance of the workforce development strategy.
4508	These measures and standards must be organized into three
4509	outcome tiers.
4510	(a) The first tier of measures must be organized to
4511	provide benchmarks for systemwide outcomes. Workforce Florida,
4512	Inc., must, in collaboration with the Office of Program Policy
4513	Analysis andGovernment Accountability, establish goals for the
4514	tier-one outcomes. Systemwide outcomes may include employment in
4515	occupations demonstrating continued growth in wages; continued
4516	employment after 3, 6, 12, and 24 months; reduction in and
4517	elimination of public assistance reliance; job placement;
4518	employer satisfaction; and positive return on investment of
4519	public resources.
4520	(b) The second tier of measures must be organized to
4521	provide a set of benchmark outcomes for the initiatives of the
4522	First Jobs/First Wages Council, the Better Jobs/Better Wages
4523	Council, and the High Skills/High Wages Council and for each of
4524	the strategic components of the workforce development strategy.
4525	Cost per entered employment, earnings at placement, retention in
4526	employment, job placement, and entered employment rate must be
4527	included among the performance outcome measures.
4528	(c) The third tier of measures must be the operational
4529	output measures to be used by the agency implementing programs,
4530	and it may be specific to federal requirements. The tier-three
4531	measures must be developed by the agencies implementing
4532	programs, and Workforce Florida, Inc., may be consulted in this
4533	effort. Such measures must be reported to Workforce Florida,
4534	Inc., by the appropriate implementing agency.
4535	(d) Regional differences must be reflected in the
4536	establishment of performance goals and may include job
4537	availability, unemployment rates, average worker wage, and
4538	available employable population.
4539	(e) Job placement must be reported pursuant to s. 1008.39.
4540	Positive outcomes for providers of education and training must
4541	be consistent with ss. 1008.42 and 1008.43.
4542	(f) The uniform measures of success that are adopted by
4543	Workforce Florida, Inc., or the regional workforce boards must
4544	be developed in a manner that provides for an equitable
4545	comparison of the relative success or failure of any service
4546	provider in terms of positive outcomes.
4547	(g) By December 1 of each year, Workforce Florida, Inc.,
4548	shall provide the Legislature with a report detailing the
4549	performance of Florida's workforce development system, as
4550	reflected in the three-tier measurement system. Additionally,
4551	this report must benchmark Florida outcomes, at all tiers,
4552	against other states that collect data similarly.
4553	Section 123. Paragraph (d) of subsection (3) of section
4554	445.009, Florida Statutes, is amended to read:
4555	445.009 One-stop delivery system.--
4556	(3) Notwithstanding any other provision of law, any
4557	memorandum of understanding in effect on June 30, 2000, between
4558	a regional workforce board and the Department of Labor and
4559	Employment Security governing the delivery of workforce services
4560	shall remain in effect until September 30, 2000. Beginning
4561	October 1, 2000, regional workforce boards shall enter into a
4562	memorandum of understanding with the Agency for Workforce
4563	Innovation for the delivery of employment services authorized by
4564	the federal Wagner-Peyser Act. This memorandum of understanding
4565	must be performance based.
4566	(d) The Office of Program Policy Analysis and Government
4567	Accountability, in consultation with Workforce Florida, Inc.,
4568	shall review the delivery of employment services under the
4569	Wagner-Peyser Act and the integration of those services with
4570	other activities performed through the one-stop delivery system
4571	and shall provide recommendations to the Legislature for
4572	improving the effectiveness of the delivery of employment
4573	services in this state. The Office of Program Policy Analysis
4574	and Government Accountability shall submit a report and
4575	recommendations to the Governor, the President of the Senate,
4576	and the Speaker of the House of Representatives by December 31,
4577	2002.
4578	Section 124. Paragraph (a) of subsection (1) of section
4579	445.011, Florida Statutes, is amended to read:
4580	445.011 Workforce information systems.--
4581	(1) Workforce Florida, Inc., shall implement, subject to
4582	legislative appropriation, automated information systems that
4583	are necessary for the efficient and effective operation and
4584	management of the workforce development system. These
4585	information systems shall include, but need not be limited to,
4586	the following:
4587	(a) An integrated management system for the one-stop
4588	service delivery system, which includes, at a minimum, common
4589	registration and intake, screening for needs and benefits, case
4590	planning and tracking, training benefits management, service and
4591	training provider management, performance reporting, executive
4592	information and reporting, and customer-satisfaction tracking
4593	and reporting.
4594	1. The system should report current budgeting,
4595	expenditure, and performance information for assessing
4596	performance related to outcomes, service delivery, and financial
4597	administration for workforce programs pursuant to s. 445.004(5)
4598	and (8)(9).
4599	2. The information system should include auditable systems
4600	and controls to ensure financial integrity and valid and
4601	reliable performance information.
4602	3. The system should support service integration and case
4603	management by providing for case tracking for participants in
4604	welfare transition programs.
4605
4606	Section 125. Subsection (10) of section 446.609, Florida
4607	Statutes, is amended to read:
4608	446.609 Jobs for Florida's Graduates Act.--
4609	(10) ASSESSMENT OF PROGRAM RESULTS.--The success of the
4610	Jobs for Florida's Graduates Program shall be assessed as
4611	follows:
4612	(a) No later than November 1 of each year of the Jobs for
4613	Florida's Graduates Program, Jobs for America's Graduates, Inc.,
4614	shall conduct and deliver to the Office of Program Policy
4615	Analysis andGovernment Accountability a full review and report
4616	of the program's activities. The Office of Program Policy
4617	Analysis andGovernment Accountability shall audit and review
4618	the report and deliver the report, along with its analysis and
4619	any recommendations for expansion, curtailment, modification, or
4620	continuation, to the board not later than December 31 of the
4621	same year.
4622	(b) Beginning in the first year of the Jobs for Florida's
4623	Graduates Program, the Office of Economic and Demographic
4624	Research shall undertake, during the initial phase, an ongoing
4625	longitudinal study of participants to determine the overall
4626	efficacy of the program. The division shall transmit its
4627	findings each year to the Office of Program Policy Analysis and
4628	Government Accountability for inclusion in the report provided
4629	for in paragraph (a).
4630	Section 126. Paragraph (d) of subsection (3) and
4631	subsection (9) of section 455.32, Florida Statutes, are amended
4632	to read:
4633	455.32 Management Privatization Act.--
4634	(3) Based upon the request of any board, commission, or
4635	council, the department is authorized to contract with a
4636	corporation or other business entity to perform support services
4637	specified in the contract. The contract must be in compliance
4638	with this section and other applicable laws and must be approved
4639	by the board before the department enters into the contract. The
4640	department shall retain responsibility for any duties it
4641	currently exercises relating to its police powers and any other
4642	current duty that is not provided to the corporation by the
4643	contract. The contract shall provide, at a minimum, that:
4644	(d) The corporation keep financial and statistical
4645	information as necessary to completely disclose the financial
4646	condition and operation of the project and as requested by the
4647	Office of Program Policy Analysis and Government Accountability,
4648	the Auditor General,and the department.
4649	(9) The corporation shall provide for an annual financial
4650	audit of its financial accounts and records by an independent
4651	certified public accountant. The annual audit report shall
4652	include a management letter in accordance with s. 11.45 and a
4653	detailed supplemental schedule of expenditures for each
4654	expenditure category. The annual audit report must be submitted
4655	to the board, the department, and the Office of Government
4656	AccountabilityAuditor Generalfor review.
4657	Section 127. Paragraph (j) of subsection (3) of section
4658	471.038, Florida Statutes, is amended to read:
4659	471.038 Florida Engineers Management Corporation.--
4660	(3) The Florida Engineers Management Corporation is
4661	created to provide administrative, investigative, and
4662	prosecutorial services to the board in accordance with the
4663	provisions of chapter 455 and this chapter. The management
4664	corporation may hire staff as necessary to carry out its
4665	functions. Such staff are not public employees for the purposes
4666	of chapter 110 or chapter 112, except that the board of
4667	directors and the staff are subject to the provisions of s.
4668	112.061. The provisions of s. 768.28 apply to the management
4669	corporation, which is deemed to be a corporation primarily
4670	acting as an instrumentality of the state, but which is not an
4671	agency within the meaning of s. 20.03(11). The management
4672	corporation shall:
4673	(j) Provide for an annual financial audit of its financial
4674	accounts and records by an independent certified public
4675	accountant. The annual audit report shall include a management
4676	letter in accordance with s. 11.45 and a detailed supplemental
4677	schedule of expenditures for each expenditure category. The
4678	annual audit report must be submitted to the board, the
4679	department, and the Office of Government AccountabilityAuditor
4680	Generalfor review.
4681	Section 128. Subsection (4) of section 527.22, Florida
4682	Statutes, is amended to read:
4683	527.22 Florida Propane Gas Education, Safety, and Research
4684	Council established; membership; duties and responsibilities.--
4685	(4) The council shall keep minutes, accounting records,
4686	and other records as necessary to clearly reflect all of the
4687	acts and transactions of the council and regularly report such
4688	information to the commissioner, along with such other
4689	information as the commissioner requires. All records of the
4690	council shall be kept on file with the department, and these
4691	records and other documents about matters within the
4692	jurisdiction of the council shall be subject to the review and
4693	inspection of the department's Inspector General, the Office of
4694	Government AccountabilityAuditor General, and the members of
4695	the council, or other interested parties upon request. All
4696	records of the council are subject to the provisions of s.
4697	119.07.
4698	Section 129. Paragraph (c) of subsection (2) of section
4699	550.125, Florida Statutes, is amended to read:
4700	550.125 Uniform reporting system; bond requirement.--
4701	(2)
4702	(c) The Auditor General and the Office of Program Policy
4703	Analysis and Government Accountability may, pursuant to the
4704	direction of the Auditor Generaltheir own authorityor at the
4705	direction of the Legislative Auditing Committee, audit, examine,
4706	and check the books and records of any permitholder. These audit
4707	reports shall become part of, and be maintained in, the division
4708	files.
4709	Section 130. Paragraph (d) of subsection (10) of section
4710	601.15, Florida Statutes, is amended to read:
4711	601.15 Advertising campaign; methods of conducting; excise
4712	tax; emergency reserve fund; citrus research.--
4713	(10) The powers and duties of the Department of Citrus
4714	include the following:
4715	(d) To keep books, records, and accounts of all of its
4716	activities, which books, records, and accounts shall be open to
4717	inspection, audit, and examination by the Auditor General and
4718	the Office of Program Policy Analysis andGovernment
4719	Accountability.
4720	Section 131. Subsection (2) of section 616.263, Florida
4721	Statutes, is amended to read:
4722	616.263 Annual reports of authority.--
4723	(2) The authority shall at all times maintain proper
4724	accounting systems and procedures and shall be subject to audit
4725	by the Office of Government AccountabilityAuditor General.
4726	Section 132. Subsection (5) of section 744.708, Florida
4727	Statutes, is amended to read:
4728	744.708 Reports and standards.--
4729	(5) An independent audit by a qualified certified public
4730	accountant shall be performed at least every 2 years. The audit
4731	should include an investigation into the practices of the office
4732	for managing the person and property of the wards. A copy of the
4733	report shall be submitted to the Statewide Public Guardianship
4734	Office. In addition, the office of public guardian shall be
4735	subject to audits or examinations by the Auditor General and the
4736	Office of Program Policy Analysis andGovernment Accountability
4737	pursuant to law.
4738	Section 133. Subsection (3) of section 943.25, Florida
4739	Statutes, is amended to read:
4740	943.25 Criminal justice trust funds; source of funds; use
4741	of funds.--
4742	(3) The Office of Government AccountabilityAuditor
4743	General is directed in itsher or hisaudit of courts to
4744	ascertain that such assessments have been collected and remitted
4745	and shall report to the Legislature. All such records of the
4746	courts shall be open for itsher or his inspection. The Office
4747	of Government AccountabilityAuditor Generalis further directed
4748	to conduct audits of the expenditures of the trust funds and to
4749	report to the Legislature. Such audits shall be conducted in
4750	accordance with s. 11.45.
4751	Section 134. Paragraph (a) of subsection (1) of section
4752	944.105, Florida Statutes, is amended to read:
4753	944.105 Contractual arrangements with private entities for
4754	operation and maintenance of correctional facilities and
4755	supervision of inmates.--
4756	(1) The Department of Corrections is authorized to enter
4757	into contracts with private vendors for the provision of the
4758	operation and maintenance of correctional facilities and the
4759	supervision of inmates. However, no such contract shall be
4760	entered into or renewed unless:
4761	(a) The contract offers a substantial savings to the
4762	department, as determined by the department. In determining the
4763	cost savings, the department, after consultation with the Office
4764	of Government AccountabilityAuditor General, shall calculate
4765	all the cost components that contribute to the inmate per diem,
4766	including all administrative costs associated with central and
4767	regional office administration. Services which are provided to
4768	the department by other government agencies without any direct
4769	cost to the department shall be assigned an equivalent cost and
4770	included in the per diem. The private firm shall be assessed the
4771	total annual cost to the state of monitoring the contract;
4772	Section 135. Paragraph (c) of subsection (2) of section
4773	944.512, Florida Statutes, is amended to read:
4774	944.512 State lien on proceeds from literary or other type
4775	of account of crime for which convicted.--
4776	(2) The proceeds of such account shall be distributed in
4777	the following order:
4778	(c) After payments have been made pursuant to paragraph
4779	(a) or paragraph (b), an amount equal to pay all court costs in
4780	the prosecution of the convicted felon, which shall include, but
4781	not be limited to, jury fees and expenses, court reporter fees,
4782	and reasonable per diem for the prosecuting attorneys for the
4783	state, shall go to the General Revenue Fund. Additional costs
4784	shall be assessed for the computed per capita cost of
4785	imprisonment or supervision by the state or county correctional
4786	system. Such costs shall be determined and certified by the
4787	prosecuting attorney and the imprisoning entity and subject to
4788	review by the Office of Government AccountabilityAuditor
4789	General.
4790	Section 136. Subsections (3) and (5) of section 944.719,
4791	Florida Statutes, are amended to read:
4792	944.719 Adoption of rules, monitoring, and reporting.--
4793	(3) The private vendor shall provide a work area at the
4794	private correctional facility for use by the contract monitor
4795	appointed by the department and shall provide the monitor with
4796	access to all data, reports, and other materials that the
4797	monitor,and the Auditor General, and the Office of Program
4798	Policy Analysis and Government Accountability determine are
4799	necessary to carry out monitoring and auditing responsibilities.
4800	(5) The Office of Program Policy Analysis andGovernment
4801	Accountability shall conduct a performance audit, including a
4802	review of the annual financial audit of the private entity and
4803	shall deliver a report to the Legislature by February 1 of the
4804	third year following any contract awarded by the department for
4805	the operation of a correctional facility by a private vendor.
4806	(a) The report shall determine the reasonableness of the
4807	cost analysis procedures used by the department for comparing
4808	services provided under the contract and for comparing the
4809	quality of the services provided under the contract with the
4810	costs and quality of similar services provided by the
4811	department.
4812	(b) In preparing the report, the office shall consider, in
4813	addition to other factors it determines are significant:
4814	1. The extent to which the private vendor and the
4815	department have complied with the terms of the contract and ss.
4816	944.710-944.719.
4817	2. The wages and benefits that are provided to the staff
4818	of the private correctional facility as compared to wages and
4819	benefits provided to employees of the department performing
4820	comparable tasks.
4821	Section 137. Subsections (1) and (3) of section 946.516,
4822	Florida Statutes, are amended to read:
4823	946.516 Corporation status report and annual financial
4824	audit report.--
4825	(1) The corporation shall submit to the Governor and the
4826	Legislature, on or before July 1 of each year, a report on the
4827	status of the correctional work programs, including, but not
4828	limited to, the proposed use of the profits from such programs,
4829	a breakdown of the amount of noninmate labor used, work
4830	subcontracted to other vendors, use of consultants, finished
4831	goods purchased for resale, and the number of inmates working in
4832	the correctional work programs at the time of such report. In
4833	addition, the corporation shall submit to the department, the
4834	Governor, the Legislature, and the Office of Government
4835	AccountabilityAuditor Generalan annual financial audit report
4836	and such other information as may be requested by the
4837	Legislature, together with recommendations relating to
4838	provisions for reasonable tax incentives to private enterprises
4839	which employ inmates, parolees, or former inmates who have
4840	participated in correctional work programs.
4841	(3) The corporation shall have an annual financial audit
4842	of its accounts and records by an independent certified public
4843	accountant retained by it and paid from its funds. The Auditor
4844	General or the director of the Office of Program Policy Analysis
4845	and Government Accountability may, pursuant to his or her own
4846	authority or at the direction of the Joint Legislative Auditing
4847	Committee, conduct an audit of the corporation.
4848	Section 138. Subsection (3) of section 948.15, Florida
4849	Statutes, is amended to read:
4850	948.15 Misdemeanor probation services.--
4851	(3) Any private entity providing services for the
4852	supervision of misdemeanor probationers must contract with the
4853	county in which the services are to be rendered. In a county
4854	with a population of less than 70,000, the county court judge,
4855	or the administrative judge of the county court in a county that
4856	has more than one county court judge, must approve the contract.
4857	Terms of the contract must state, but are not limited to:
4858	(a) The extent of the services to be rendered by the
4859	entity providing supervision or rehabilitation.
4860	(b) Staff qualifications and criminal record checks of
4861	staff in accordance with essential standards established by the
4862	American Correctional Association as of January 1, 1991.
4863	(c) Staffing levels.
4864	(d) The number of face-to-face contacts with the offender.
4865	(e) Procedures for handling the collection of all offender
4866	fees and restitution.
4867	(f) Procedures for handling indigent offenders which
4868	ensure placement irrespective of ability to pay.
4869	(g) Circumstances under which revocation of an offender's
4870	probation may be recommended.
4871	(h) Reporting and recordkeeping requirements.
4872	(i) Default and contract termination procedures.
4873	(j) Procedures that aid offenders with job assistance.
4874
4875	In addition, the entity shall supply the chief judge's office
4876	with a quarterly report summarizing the number of offenders
4877	supervised by the private entity, payment of the required
4878	contribution under supervision or rehabilitation, and the number
4879	of offenders for whom supervision or rehabilitation will be
4880	terminated. All records of the entity must be open to inspection
4881	upon the request of the county, the court, the Auditor General,
4882	the Office of Program Policy Analysis andGovernment
4883	Accountability, or agents thereof.
4884	Section 139. Paragraph (a) of subsection (5) of section
4885	957.07, Florida Statutes, is amended to read:
4886	957.07 Cost-saving requirements.--
4887	(5)(a) By February 1, 2002, and each year thereafter, the
4888	Prison Per-Diem Workgroup shall develop consensus per diem rates
4889	to be used when determining per diem rates of privately operated
4890	prisons. The Office of Program Policy Analysis andGovernment
4891	Accountability, the Office of the Auditor General,and the
4892	staffs of the appropriations committees of both the Senate and
4893	the House of Representatives are the principals of the
4894	workgroup. The workgroup may consult with other experts to
4895	assist in the development of the consensus per diem rates. All
4896	meetings of the workgroup shall be open to the public as
4897	provided in chapter 286.
4898	Section 140. Section 957.11, Florida Statutes, is amended
4899	to read:
4900	957.11 Evaluation of costs and benefits of contracts.--The
4901	Office of Program Policy Analysis and Government Accountability
4902	may conduct an evaluationshall develop and implement an
4903	evaluation of the costs and benefitsof each contract entered
4904	into under this chapter. This evaluation must include a
4905	comparison of the costs and benefits of constructing and
4906	operating prisons by the state versus by private contractors.
4907	The Office ofProgram Policy Analysis and Government
4908	Accountability shall also evaluate the performance of the
4909	private contractor at the end of the term of each management
4910	contract and make recommendations to the Speaker of the House of
4911	Representatives and the President of the Senate on whether to
4912	continue the contract.
4913	Section 141. Paragraph (a) of subsection (1) of section
4914	985.31, Florida Statutes, is amended to read:
4915	985.31 Serious or habitual juvenile offender.--
4916	(1) ASSESSMENT AND TREATMENT SERVICES.--Pursuant to the
4917	provisions of this chapter and the establishment of appropriate
4918	program guidelines and standards, contractual instruments, which
4919	shall include safeguards of all constitutional rights, shall be
4920	developed as follows:
4921	(a) The department shall provide for:
4922	1. The oversight of implementation of assessment and
4923	treatment approaches.
4924	2. The identification and prequalification of appropriate
4925	individuals or not-for-profit organizations, including minority
4926	individuals or organizations when possible, to provide
4927	assessment and treatment services to serious or habitual
4928	delinquent children.
4929	3. The monitoring and evaluation of assessment and
4930	treatment services for compliance with the provisions of this
4931	chapter and all applicable rules and guidelines pursuant
4932	thereto.
4933	4. The development of an annual report on the performance
4934	of assessment and treatment to be presented to the Governor, the
4935	Attorney General, the President of the Senate, the Speaker of
4936	the House of Representatives, and the Office of Government
4937	AccountabilityAuditor Generalno later than January 1 of each
4938	year.
4939	Section 142. Paragraph (a) of subsection (1) of section
4940	985.311, Florida Statutes, is amended to read:
4941	985.311 Intensive residential treatment program for
4942	offenders less than 13 years of age.--
4943	(1) ASSESSMENT AND TREATMENT SERVICES.--Pursuant to the
4944	provisions of this chapter and the establishment of appropriate
4945	program guidelines and standards, contractual instruments, which
4946	shall include safeguards of all constitutional rights, shall be
4947	developed for intensive residential treatment programs for
4948	offenders less than 13 years of age as follows:
4949	(a) The department shall provide for:
4950	1. The oversight of implementation of assessment and
4951	treatment approaches.
4952	2. The identification and prequalification of appropriate
4953	individuals or not-for-profit organizations, including minority
4954	individuals or organizations when possible, to provide
4955	assessment and treatment services to intensive offenders less
4956	than 13 years of age.
4957	3. The monitoring and evaluation of assessment and
4958	treatment services for compliance with the provisions of this
4959	chapter and all applicable rules and guidelines pursuant
4960	thereto.
4961	4. The development of an annual report on the performance
4962	of assessment and treatment to be presented to the Governor, the
4963	Attorney General, the President of the Senate, the Speaker of
4964	the House of Representatives, the Auditor General, and the
4965	Office of Program Policy Analysis andGovernment Accountability
4966	no later than January 1 of each year.
4967	Section 143. Paragraph (d) of subsection (4) of section
4968	985.412, Florida Statutes, is amended to read:
4969	985.412 Quality assurance and cost-effectiveness.--
4970	(4)
4971	(d) In collaboration with the Office of Economic and
4972	Demographic Research, and contract service providers, the
4973	department shall develop a work plan to refine the cost-
4974	effectiveness model so that the model is consistent with the
4975	performance-based program budgeting measures approved by the
4976	Legislature to the extent the department deems appropriate. The
4977	department shall notify the Office of Program Policy Analysis
4978	andGovernment Accountability of any meetings to refine the
4979	model.
4980	Section 144. Subsection (3) of section 985.416, Florida
4981	Statutes, is amended to read:
4982	985.416 Innovation zones.--The department shall encourage
4983	each of the juvenile justice circuit boards to propose at least
4984	one innovation zone within the circuit for the purpose of
4985	implementing any experimental, pilot, or demonstration project
4986	that furthers the legislatively established goals of the
4987	department. An innovation zone is a defined geographic area such
4988	as a circuit, commitment region, county, municipality, service
4989	delivery area, school campus, or neighborhood providing a
4990	laboratory for the research, development, and testing of the
4991	applicability and efficacy of model programs, policy options,
4992	and new technologies for the department.
4993	(3) Before implementing an innovation zone under this
4994	subsection, the secretary shall, in conjunction with the Office
4995	of Program Policy Analysis andGovernment Accountability,
4996	develop measurable and valid objectives for such zone within a
4997	negotiated reasonable period of time. Moneys designated for an
4998	innovation zone in one operating circuit may not be used to fund
4999	an innovation zone in another operating circuit.
5000	Section 145. Subsection (4) of section 1001.24, Florida
5001	Statutes, is amended to read:
5002	1001.24 Direct-support organization; use of property;
5003	board of directors; audit.--
5004	(4) ANNUAL AUDIT.--Each direct-support organization shall
5005	provide for an annual financial audit in accordance with s.
5006	215.981. The identity of donors who desire to remain anonymous
5007	shall be protected, and that anonymity shall be maintained in
5008	the auditor's report. All records of the organization other than
5009	the auditor's report, management letter, and any supplemental
5010	data requested by the Auditor General and the Office of Program
5011	Policy Analysis andGovernment Accountability shall be
5012	confidential and exempt from the provisions of s. 119.07(1).
5013	Section 146. Subsection (4) of section 1001.453, Florida
5014	Statutes, is amended to read:
5015	1001.453 Direct-support organization; use of property;
5016	board of directors; audit.--
5017	(4) ANNUAL AUDIT.--Each direct-support organization with
5018	more than $100,000 in expenditures or expenses shall provide for
5019	an annual financial audit of its financial statements in order
5020	to express an opinion on the fairness with which they are
5021	presented in conformance with generally accepted accounting
5022	principles. The audit isaccounts and records,to be conducted
5023	by an independent certified public accountant in accordance with
5024	rules adopted by the Office of Government AccountabilityAuditor
5025	Generalpursuant to s. 11.45(8) and the Commissioner of
5026	Education. The annual audit report shall be submitted within 9
5027	months after the fiscal year's end to the district school board
5028	and the Office of Government AccountabilityAuditor General. The
5029	Commissioner of Education, the Auditor General,and the Office
5030	of Program Policy Analysis andGovernment Accountability have
5031	the authority to require and receive from the organization or
5032	the district auditor any records relative to the operation of
5033	the organization. The identity of donors and all information
5034	identifying donors and prospective donors are confidential and
5035	exempt from the provisions of s. 119.07(1), and that anonymity
5036	shall be maintained in the auditor's report. All other records
5037	and information shall be considered public records for the
5038	purposes of chapter 119.
5039	Section 147. Paragraph (d) of subsection (3) of section
5040	1002.22, Florida Statutes, is amended to read:
5041	1002.22 Student records and reports; rights of parents and
5042	students; notification; penalty.--
5043	(3) RIGHTS OF PARENT OR STUDENT.--The parent of any
5044	student who attends or has attended any public school, area
5045	technical center, or public postsecondary educational
5046	institution shall have the following rights with respect to any
5047	records or reports created, maintained, and used by any public
5048	educational institution in the state. However, whenever a
5049	student has attained 18 years of age, or is attending a
5050	postsecondary educational institution, the permission or consent
5051	required of, and the rights accorded to, the parents of the
5052	student shall thereafter be required of and accorded to the
5053	student only, unless the student is a dependent student of such
5054	parents as defined in 26 U.S.C. s. 152 (s. 152 of the Internal
5055	Revenue Code of 1954). The State Board of Education shall adopt
5056	rules whereby parents or students may exercise these rights:
5057	(d) Right of privacy.--Every student shall have a right of
5058	privacy with respect to the educational records kept on him or
5059	her. Personally identifiable records or reports of a student,
5060	and any personal information contained therein, are confidential
5061	and exempt from the provisions of s. 119.07(1). No state or
5062	local educational agency, board, public school, technical
5063	center, or public postsecondary educational institution shall
5064	permit the release of such records, reports, or information
5065	without the written consent of the student's parent, or of the
5066	student himself or herself if he or she is qualified as provided
5067	in this subsection, to any individual, agency, or organization.
5068	However, personally identifiable records or reports of a student
5069	may be released to the following persons or organizations
5070	without the consent of the student or the student's parent:
5071	1. Officials of schools, school systems, technical
5072	centers, or public postsecondary educational institutions in
5073	which the student seeks or intends to enroll; and a copy of such
5074	records or reports shall be furnished to the parent or student
5075	upon request. 2. Other school officials, including teachers
5076	within the educational institution or agency, who have
5077	legitimate educational interests in the information contained in
5078	the records.
5079	3. The United States Secretary of Education, the Director
5080	of the National Institute of Education, the Assistant Secretary
5081	for Education, the Comptroller General of the United States, or
5082	state or local educational authorities who are authorized to
5083	receive such information subject to the conditions set forth in
5084	applicable federal statutes and regulations of the United States
5085	Department of Education, or in applicable state statutes and
5086	rules of the State Board of Education.
5087	4. Other school officials, in connection with a student's
5088	application for or receipt of financial aid.
5089	5. Individuals or organizations conducting studies for or
5090	on behalf of an institution or a board of education for the
5091	purpose of developing, validating, or administering predictive
5092	tests, administering student aid programs, or improving
5093	instruction, if such studies are conducted in such a manner as
5094	will not permit the personal identification of students and
5095	their parents by persons other than representatives of such
5096	organizations and if such information will be destroyed when no
5097	longer needed for the purpose of conducting such studies.
5098	6. Accrediting organizations, in order to carry out their
5099	accrediting functions.
5100	7. School readiness coalitions and the Florida Partnership
5101	for School Readiness in order to carry out their assigned
5102	duties.
5103	8. For use as evidence in student expulsion hearings
5104	conducted by a district school board pursuant to the provisions
5105	of chapter 120.
5106	9. Appropriate parties in connection with an emergency, if
5107	knowledge of the information in the student's educational
5108	records is necessary to protect the health or safety of the
5109	student or other individuals.
5110	10. The Auditor General and the Office of Program Policy
5111	Analysis and Government Accountability in connection with its
5112	theirofficial functions; however, except when the collection of
5113	personally identifiable information is specifically authorized
5114	by law, any data collected by the Auditor General and theOffice
5115	of Program Policy Analysis andGovernment Accountability is
5116	confidential and exempt from the provisions of s. 119.07(1) and
5117	shall be protected in such a way as will not permit the personal
5118	identification of students and their parents by other than the
5119	Auditor General, the Office of Program Policy Analysis and
5120	Government Accountability, and itstheirstaff, and such
5121	personally identifiable data shall be destroyed when no longer
5122	needed for the Auditor General's and the Office of Program
5123	Policy Analysis andGovernment Accountability's official use.
5124	11.a. A court of competent jurisdiction in compliance with
5125	an order of that court or the attorney of record pursuant to a
5126	lawfully issued subpoena, upon the condition that the student
5127	and the student's parent are notified of the order or subpoena
5128	in advance of compliance therewith by the educational
5129	institution or agency.
5130	b. A person or entity pursuant to a court of competent
5131	jurisdiction in compliance with an order of that court or the
5132	attorney of record pursuant to a lawfully issued subpoena, upon
5133	the condition that the student, or his or her parent if the
5134	student is either a minor and not attending a postsecondary
5135	educational institution or a dependent of such parent as defined
5136	in 26 U.S.C. s. 152 (s. 152 of the Internal Revenue Code of
5137	1954), is notified of the order or subpoena in advance of
5138	compliance therewith by the educational institution or agency.
5139	12. Credit bureaus, in connection with an agreement for
5140	financial aid that the student has executed, provided that such
5141	information may be disclosed only to the extent necessary to
5142	enforce the terms or conditions of the financial aid agreement.
5143	Credit bureaus shall not release any information obtained
5144	pursuant to this paragraph to any person.
5145	13. Parties to an interagency agreement among the
5146	Department of Juvenile Justice, school and law enforcement
5147	authorities, and other signatory agencies for the purpose of
5148	reducing juvenile crime and especially motor vehicle theft by
5149	promoting cooperation and collaboration, and the sharing of
5150	appropriate information in a joint effort to improve school
5151	safety, to reduce truancy and in-school and out-of-school
5152	suspensions, and to support alternatives to in-school and out-
5153	of-school suspensions and expulsions that provide structured and
5154	well-supervised educational programs supplemented by a
5155	coordinated overlay of other appropriate services designed to
5156	correct behaviors that lead to truancy, suspensions, and
5157	expulsions, and that support students in successfully completing
5158	their education. Information provided in furtherance of such
5159	interagency agreements is intended solely for use in determining
5160	the appropriate programs and services for each juvenile or the
5161	juvenile's family, or for coordinating the delivery of such
5162	programs and services, and as such is inadmissible in any court
5163	proceedings prior to a dispositional hearing unless written
5164	consent is provided by a parent or other responsible adult on
5165	behalf of the juvenile.
5166
5167	This paragraph does not prohibit any educational institution
5168	from publishing and releasing to the general public directory
5169	information relating to a student if the institution elects to
5170	do so. However, no educational institution shall release, to any
5171	individual, agency, or organization that is not listed in
5172	subparagraphs 1.-13., directory information relating to the
5173	student body in general or a portion thereof unless it is
5174	normally published for the purpose of release to the public in
5175	general. Any educational institution making directory
5176	information public shall give public notice of the categories of
5177	information that it has designated as directory information with
5178	respect to all students attending the institution and shall
5179	allow a reasonable period of time after such notice has been
5180	given for a parent or student to inform the institution in
5181	writing that any or all of the information designated should not
5182	be released.
5183	Section 148. Subsections (4) through (9) of section
5184	1002.36, Florida Statutes, are renumbered as subsections (3)
5185	through (8), respectively, and present subsection (3) of said
5186	section is amended to read:
5187	1002.36 Florida School for the Deaf and the Blind.--
5188	(3) AUDITS.--The Auditor General shall audit the Florida
5189	School for the Deaf and the Blind as provided in chapter 11.
5190	Section 149. Paragraph (d) of subsection (5) of section
5191	1002.37, Florida Statutes, is amended to read:
5192	1002.37 The Florida Virtual School.--
5193	(5) The board of trustees shall annually submit to the
5194	Governor, the Legislature, the Commissioner of Education, and
5195	the State Board of Education a complete and detailed report
5196	setting forth:
5197	(d) A copy of an annual financial audit of the accounts
5198	and records of the Florida Virtual School, conducted by an
5199	independent certified public accountant and performed in
5200	accordance with rules adopted by the Office of Government
5201	AccountabilityAuditor General.
5202	Section 150. Subsection (5) of section 1004.28, Florida
5203	Statutes, is amended to read:
5204	1004.28 Direct-support organizations; use of property;
5205	board of directors; activities; audit; facilities.--
5206	(5) ANNUAL AUDIT.--Each direct-support organization shall
5207	provide for an annual financial audit of its financial
5208	statements in order to express an opinion on the fairness with
5209	which they are presented in conformance with generally accepted
5210	accounting principles. The audit isaccounts and recordsto be
5211	conducted by an independent certified public accountant in
5212	accordance with rules adopted by the Office of Government
5213	AccountabilityAuditor Generalpursuant to s. 11.45(8) and by
5214	the university board of trustees. The annual audit report shall
5215	be submitted, within 9 months after the end of the fiscal year,
5216	to the Office of Government AccountabilityAuditor Generaland
5217	the State Board of Education for review. The State Board of
5218	Education, the university board of trustees, the Auditor
5219	General, and the Office of Program Policy Analysis and
5220	Government Accountability shall have the authority to require
5221	and receive from the organization or from its independent
5222	auditor any records relative to the operation of the
5223	organization. The identity of donors who desire to remain
5224	anonymous shall be protected, and that anonymity shall be
5225	maintained in the auditor's report. All records of the
5226	organization other than the auditor's report, management letter,
5227	and any supplemental data requested by the State Board of
5228	Education, the university board of trustees, the Auditor
5229	General, and the Office of Program Policy Analysis and
5230	Government Accountability shall be confidential and exempt from
5231	the provisions of s. 119.07(1).
5232	Section 151. Subsection (5) of section 1004.29, Florida
5233	Statutes, is amended to read:
5234	1004.29 University health services support
5235	organizations.--
5236	(5) Each university health services support organization
5237	shall provide for an annual financial audit in accordance with
5238	s. 1004.28(5). The auditor's report, management letter, and any
5239	supplemental data requested by the State Board of Education, the
5240	university board of trustees, and the Office of Government
5241	AccountabilityAuditor Generalshall be considered public
5242	records, pursuant to s. 119.07.
5243	Section 152. Paragraph (d) of subsection (2) and paragraph
5244	(b) of subsection (8) of section 1004.43, Florida Statutes, are
5245	amended to read:
5246	1004.43 H. Lee Moffitt Cancer Center and Research
5247	Institute.--There is established the H. Lee Moffitt Cancer
5248	Center and Research Institute at the University of South
5249	Florida.
5250	(2) The State Board of Education shall provide in the
5251	agreement with the not-for-profit corporation for the following:
5252	(d) Preparation of an annual financial audit of the not-
5253	for-profit corporation's accounts and records and the accounts
5254	and records of any subsidiaries to be conducted by an
5255	independent certified public accountant. The annual audit report
5256	shall include a management letter, as defined in s. 11.45, and
5257	shall be submitted to the Office of Government Accountability
5258	Auditor Generaland the State Board of Education. The State
5259	Board of Education, the Auditor General, and the Office of
5260	Program Policy Analysis andGovernment Accountability shall have
5261	the authority to require and receive from the not-for-profit
5262	corporation and any subsidiaries or from their independent
5263	auditor any detail or supplemental data relative to the
5264	operation of the not-for-profit corporation or subsidiary.
5265	(8)
5266	(b) Proprietary confidential business information is
5267	confidential and exempt from the provisions of s. 119.07(1) and
5268	s. 24(a), Art. I of the State Constitution. However, the Auditor
5269	General, the Office of Program Policy Analysis andGovernment
5270	Accountability,and the State Board of Education, pursuant to
5271	their oversight and auditing functions, must be given access to
5272	all proprietary confidential business information upon request
5273	and without subpoena and must maintain the confidentiality of
5274	information so received. As used in this paragraph, the term
5275	“proprietary confidential business information” means
5276	information, regardless of its form or characteristics, which is
5277	owned or controlled by the not-for-profit corporation or its
5278	subsidiaries; is intended to be and is treated by the not-for-
5279	profit corporation or its subsidiaries as private and the
5280	disclosure of which would harm the business operations of the
5281	not-for-profit corporation or its subsidiaries; has not been
5282	intentionally disclosed by the corporation or its subsidiaries
5283	unless pursuant to law, an order of a court or administrative
5284	body, a legislative proceeding pursuant to s. 5, Art. III of the
5285	State Constitution, or a private agreement that provides that
5286	the information may be released to the public; and which is
5287	information concerning:
5288	1. Internal auditing controls and reports of internal
5289	auditors;
5290	2. Matters reasonably encompassed in privileged attorney-
5291	client communications;
5292	3. Contracts for managed-care arrangements, including
5293	preferred provider organization contracts, health maintenance
5294	organization contracts, and exclusive provider organization
5295	contracts, and any documents directly relating to the
5296	negotiation, performance, and implementation of any such
5297	contracts for managed-care arrangements;
5298	4. Bids or other contractual data, banking records, and
5299	credit agreements the disclosure of which would impair the
5300	efforts of the not-for-profit corporation or its subsidiaries to
5301	contract for goods or services on favorable terms;
5302	5. Information relating to private contractual data, the
5303	disclosure of which would impair the competitive interest of the
5304	provider of the information;
5305	6. Corporate officer and employee personnel information;
5306	7. Information relating to the proceedings and records of
5307	credentialing panels and committees and of the governing board
5308	of the not-for-profit corporation or its subsidiaries relating
5309	to credentialing;
5310	8. Minutes of meetings of the governing board of the not-
5311	for-profit corporation and its subsidiaries, except minutes of
5312	meetings open to the public pursuant to subsection (9);
5313	9. Information that reveals plans for marketing services
5314	that the corporation or its subsidiaries reasonably expect to be
5315	provided by competitors;
5316	10. Trade secrets as defined in s. 688.002, including
5317	reimbursement methodologies or rates; or
5318	11. The identity of donors or prospective donors of
5319	property who wish to remain anonymous or any information
5320	identifying such donors or prospective donors. The anonymity of
5321	these donors or prospective donors must be maintained in the
5322	auditor's report.
5323
5324	As used in this paragraph, the term “managed care” means systems
5325	or techniques generally used by third-party payors or their
5326	agents to affect access to and control payment for health care
5327	services. Managed-care techniques most often include one or more
5328	of the following: prior, concurrent, and retrospective review of
5329	the medical necessity and appropriateness of services or site of
5330	services; contracts with selected health care providers;
5331	financial incentives or disincentives related to the use of
5332	specific providers, services, or service sites; controlled
5333	access to and coordination of services by a case manager; and
5334	payor efforts to identify treatment alternatives and modify
5335	benefit restrictions for high-cost patient care.
5336	Section 153. Paragraph (d) of subsection (3) of section
5337	1004.445, Florida Statutes, is amended to read:
5338	1004.445 Florida Alzheimer's Center and Research
5339	Institute.--
5340	(3) The State Board of Education shall provide in the
5341	agreement with the not-for-profit corporation for the following:
5342	(d) Preparation of an annual postaudit of the not-for-
5343	profit corporation's financial accounts and the financial
5344	accounts of any subsidiaries to be conducted by an independent
5345	certified public accountant. The annual audit report shall
5346	include management letters and shall be submitted to the Office
5347	of Government AccountabilityAuditor Generaland the State Board
5348	of Education for review. The State Board of Education, the
5349	Auditor General, and the Office of Program Policy Analysis and
5350	Government Accountability shall have the authority to require
5351	and receive from the not-for-profit corporation and any
5352	subsidiaries, or from their independent auditor, any detail or
5353	supplemental data relative to the operation of the not-for-
5354	profit corporation or subsidiary.
5355	Section 154. Subsection (2) of section 1004.58, Florida
5356	Statutes, is amended to read:
5357	1004.58 Leadership Board for Applied Research and Public
5358	Service.--
5359	(2) Membership of the board shall be:
5360	(a) The Commissioner of Education, or the commissioner's
5361	designee, who shall serve as chair.
5362	(b) The director of the Office of Planning and Budgeting
5363	of the Executive Office of the Governor.
5364	(c) The secretary of the Department of Management
5365	Services.
5366	(d) The director of Economic and Demographic Research.
5367	(e) The director of the Office of Program Policy Analysis
5368	and Government Accountability.
5369	(e)(f) The President of the Florida League of Cities.
5370	(f)(g)The President for the Florida Association of
5371	Counties.
5372	(g)(h)The President of the Florida School Board
5373	Association.
5374	(h)(i)Five additional university president members,
5375	designated by the commissioner, to rotate annually.
5376	Section 155. Subsection (6) of section 1004.70, Florida
5377	Statutes, is amended to read:
5378	1004.70 Community college direct-support organizations.--
5379	(6) ANNUAL AUDIT.--Each direct-support organization shall
5380	provide for an annual financial audit of its financial
5381	statements in order to express an opinion on the fairness with
5382	which they are presented in conformance with generally accepted
5383	accounting principles. The audit is to be conducted by an
5384	independent certified public accountantin accordance with rules
5385	adopted by the Office of Governmental AccountabilityAuditor
5386	Generalpursuant to s. 11.45(8). The annual audit report must be
5387	submitted, within 9 months after the end of the fiscal year, to
5388	the Office of Government AccountabilityAuditor General, the
5389	State Board of Education, and the board of trustees for review.
5390	The board of trustees, the Auditor General, and the Office of
5391	Program Policy Analysis andGovernment Accountability may
5392	require and receive from the organization or from its
5393	independent auditor any detail or supplemental data relative to
5394	the operation of the organization. The identity of donors who
5395	desire to remain anonymous shall be protected, and that
5396	anonymity shall be maintained in the auditor's report. All
5397	records of the organization, other than the auditor's report,
5398	any information necessary for the auditor's report, any
5399	information related to the expenditure of funds, and any
5400	supplemental data requested by the board of trustees, the
5401	Auditor General, and the Office of Program Policy Analysis and
5402	Government Accountability, shall be confidential and exempt from
5403	the provisions of s. 119.07(1).
5404	Section 156. Subsection (5) of section 1004.78, Florida
5405	Statutes, is amended to read:
5406	1004.78 Technology transfer centers at community
5407	colleges.--
5408	(5) A technology transfer center shall be financed from
5409	the Academic Improvement Program or from moneys of a community
5410	college which are on deposit or received for use in the
5411	activities conducted in the center. Such moneys shall be
5412	deposited by the community college in a permanent technology
5413	transfer fund in a depository or depositories approved for the
5414	deposit of state funds and shall be accounted for and disbursed
5415	subject to audit by the Office of Government Accountability
5416	Auditor General.
5417	Section 157. Subsection (7) of section 1005.37, Florida
5418	Statutes, is amended to read:
5419	1005.37 Student Protection Fund.--
5420	(7) The Student Protection Fund must be actuarially sound,
5421	periodically audited by the Office of Government Accountability
5422	Auditor General in connection with itshis or heraudit of the
5423	Department of Education, and reviewed to determine if additional
5424	fees must be charged to schools eligible to participate in the
5425	fund.
5426	Section 158. Subsection (6) of section 1006.07, Florida
5427	Statutes, is amended to read:
5428	1006.07 District school board duties relating to student
5429	discipline and school safety.--The district school board shall
5430	provide for the proper accounting for all students, for the
5431	attendance and control of students at school, and for proper
5432	attention to health, safety, and other matters relating to the
5433	welfare of students, including:
5434	(6) SAFETY AND SECURITY BEST PRACTICES.--Use the Safety
5435	and Security Best Practices developed by the Office of Program
5436	Policy Analysis andGovernment Accountability to conduct a self-
5437	assessment of the school districts' current safety and security
5438	practices. Based on these self-assessment findings, the district
5439	school superintendent shall provide recommendations to the
5440	district school board which identify strategies and activities
5441	that the district school board should implement in order to
5442	improve school safety and security. Annually each district
5443	school board must receive the self-assessment results at a
5444	publicly noticed district school board meeting to provide the
5445	public an opportunity to hear the district school board members
5446	discuss and take action on the report findings. Each district
5447	school superintendent shall report the self-assessment results
5448	and school board action to the commissioner within 30 days after
5449	the district school board meeting.
5450	Section 159. Section 1006.19, Florida Statutes, is amended
5451	to read:
5452	1006.19 Audit of records of nonprofit corporations and
5453	associations handling interscholastic activities.--
5454	(1) Each nonprofit association or corporation that
5455	operates for the purpose of supervising and controlling
5456	interscholastic activities of public high schools and whose
5457	membership is composed of duly certified representatives of
5458	public high schools, and whose rules and regulations are
5459	established by members thereof, shall have an annual financial
5460	audit of its accounts and records by an independent certified
5461	public accountant retained by it and paid from its funds. The
5462	accountant shall furnish a copy of the audit report to the
5463	Office of Government AccountabilityAuditor General.
5464	(2) Any such nonprofit association or corporation shall
5465	keep adequate and complete records of all moneys received by it,
5466	including the source and amount, and all moneys spent by it,
5467	including salaries, fees, expenses, travel allowances, and all
5468	other items of expense. All records of any such organization
5469	shall be open for inspection by the Office of Government
5470	AccountabilityAuditor General.
5471	Section 160. Section 1008.35, Florida Statutes, is amended
5472	to read:
5473	1008.35 Best financial management practices for school
5474	districts; standards; reviews; designation of school
5475	districts.--
5476	(1) The purpose of best financial management practices
5477	reviews is to improve Florida school district management and use
5478	of resources and to identify cost savings. The Office of Program
5479	Policy Analysis and Government Accountability is(OPPAGA) and
5480	the Office of the Auditor General aredirected to develop a
5481	system for reviewing the financial management practices of
5482	school districts. In this system, the Auditor General shall
5483	assist OPPAGA in examining district operations to determine
5484	whether they meet “best financial management practices.”
5485	(2) The best financial management practices adopted by the
5486	Commissioner of Education may be updated periodically after
5487	consultation with the Legislature, the Governor, the Department
5488	of Education, school districts, and the Office of Government
5489	AccountabilityAuditor General. The Office of Government
5490	AccountabilityOPPAGAshall submit to the Commissioner of
5491	Education for review and adoption proposed revisions to the best
5492	financial management practices adopted by the commissioner. The
5493	best financial management practices, at a minimum, must instill
5494	public confidence by addressing the school district's use of
5495	resources, identifying ways that the district could save funds,
5496	and improving districts' performance accountability systems,
5497	including public accountability. To achieve these objectives,
5498	best practices shall be developed for, but need not be limited
5499	to, the following areas:
5500	(a) Management structures.
5501	(b) Performance accountability.
5502	(c) Efficient delivery of educational services, including
5503	instructional materials.
5504	(d) Administrative and instructional technology.
5505	(e) Personnel systems and benefits management.
5506	(f) Facilities construction.
5507	(g) Facilities maintenance.
5508	(h) Student transportation.
5509	(i) Food service operations.
5510	(j) Cost control systems, including asset management, risk
5511	management, financial management, purchasing, internal auditing,
5512	and financial auditing.
5513
5514	In areas for which the commissioner has not adopted best
5515	practices, the Office of Government AccountabilityOPPAGAmay
5516	develop additional best financial management practices, with
5517	input from a broad range of stakeholders. The Office of
5518	Government AccountabilityOPPAGAshall present any additional
5519	best practices to the commissioner for review and adoption.
5520	Revised best financial management practices adopted by the
5521	commissioner must be used in the next year's scheduled school
5522	district reviews conducted according to this section.
5523	(3) The Office of Government AccountabilityOPPAGAshall
5524	contract with a private firm selected through a formal request
5525	for proposal process to perform the review, to the extent that
5526	funds are provided for this purpose in the General
5527	Appropriations Act each year. When sufficient funds are not
5528	provided to contract for all the scheduled best financial
5529	management practices reviews, the Office of Government
5530	AccountabilityOPPAGAshall conduct the remaining reviews
5531	scheduled for that year, except as otherwise provided in this
5532	act. At least one member of the private firm review team shall
5533	have expertise in school district finance. The scope of the
5534	review shall focus on the best practices adopted by the
5535	Commissioner of Education, pursuant to subsection (2). The
5536	Office of Government AccountabilityOPPAGAmay include
5537	additional items in the scope of the review after seeking input
5538	from the school district and the Department of Education.
5539	(4) The Office of Government AccountabilityOPPAGAshall
5540	consult with the Commissioner of Education throughout the best
5541	practices review process to ensure that the technical expertise
5542	of the Department of Education benefits the review process and
5543	supports the school districts before, during, and after the
5544	review.
5545	(5) It is the intent of the Legislature that each school
5546	district shall be subject to a best financial management
5547	practices review. The Legislature also intends that all school
5548	districts shall be reviewed on a continuing 5-year cycle, as
5549	follows, unless specified otherwise in the General
5550	Appropriations Act, or as provided in this section:
5551	(a) Year 1: Hillsborough, Sarasota, Collier, Okaloosa,
5552	Alachua, St. Lucie, Santa Rosa, Hernando, Indian River, Monroe,
5553	Osceola, and Bradford.
5554	(b) Year 2: Miami-Dade, Duval, Volusia, Bay, Columbia,
5555	Suwannee, Wakulla, Baker, Union, Hamilton, Jefferson, Gadsden,
5556	and Franklin.
5557	(c) Year 3: Palm Beach, Orange, Seminole, Lee, Escambia,
5558	Leon, Levy, Taylor, Madison, Gilchrist, Gulf, Dixie, Liberty,
5559	and Lafayette.
5560	(d) Year 4: Pinellas, Pasco, Marion, Manatee, Clay,
5561	Charlotte, Citrus, Highlands, Nassau, Hendry, Okeechobee,
5562	Hardee, DeSoto, and Glades.
5563	(e) Year 5: Broward, Polk, Brevard, Lake, St. Johns,
5564	Martin, Putnam, Jackson, Flagler, Walton, Sumter, Holmes,
5565	Washington, and Calhoun.
5566	(6)(a) The JointLegislative Auditing Committee may adjust
5567	the schedule of districts to be reviewed when unforeseen
5568	circumstances prevent initiation of reviews scheduled in a given
5569	year.
5570	(b) Once the 5-year cycle has been completed, reviews
5571	shall continue, beginning again with those districts included in
5572	year one of the cycle unless a district has requested and
5573	received a waiver as provided in subsection (17).
5574	(7) At the direction of the JointLegislative Auditing
5575	Committee or the President of the Senate and the Speaker of the
5576	House of Representatives, and subject to funding by the
5577	Legislature, the Office of Government AccountabilityOPPAGAmay
5578	conduct, or contract with a private firm to conduct, up to two
5579	additional best financial management practices reviews in
5580	districts not scheduled for review during that year if such
5581	review is necessary to address adverse financial conditions.
5582	(8) Reviews shall be conducted by the Office of Government
5583	AccountabilityOPPAGAand the consultant to the extent
5584	specifically funded by the Legislature in the General
5585	Appropriations Act for this purpose. Such funds may be used for
5586	the cost of reviews by the Office of Government Accountability
5587	OPPAGA and private consultants contracted by the Office of
5588	Government Accountabilitydirector of OPPAGA. Costs may include
5589	professional services, travel expenses of the Office of
5590	Government AccountabilityOPPAGA andstaff of the Auditor
5591	General, and any other necessary expenses incurred as part of a
5592	best financial management practices review.
5593	(9) Districts scheduled for review must complete a self-
5594	assessment instrument provided by the Office of Government
5595	AccountabilityOPPAGAwhich indicates the school district's
5596	evaluation of its performance on each best practice. The
5597	district must begin the self-assessment not later than 60 days
5598	prior to the commencement of the review. The completed self-
5599	assessment instrument and supporting documentation must be
5600	submitted to the Office of Government AccountabilityOPPAGAnot
5601	later than the date of commencement of the review as notified by
5602	the Office of Government AccountabilityOPPAGA. The best
5603	practice review team will use this self-assessment information
5604	during their review of the district.
5605	(10) During the review, the Office of Government
5606	AccountabilityOPPAGAand the consultant conducting the review,
5607	if any, shall hold at least one advertised public forum as part
5608	of the review in order to explain the best financial management
5609	practices review process and obtain input from students,
5610	parents, the business community, and other district residents
5611	regarding their concerns about the operations and management of
5612	the school district.
5613	(11) District reviews conducted under this section must be
5614	completed within 6 months after commencement. The Office of
5615	Government AccountabilityOPPAGAshall issue a final report to
5616	the President of the Senate, the Speaker of the House of
5617	Representatives, and the district regarding the district's use
5618	of best financial management practices and cost savings
5619	recommendations within 60 days after completing the reviews.
5620	Copies of the final report shall be provided to the Governor,
5621	the Commissioner of Education, and to the chairs of school
5622	advisory councils and district advisory councils established
5623	pursuant to s. 1001.452(1)(a) and (b). The district school board
5624	shall notify all members of the school advisory councils and
5625	district advisory council by mail that the final report has been
5626	delivered to the school district and to the council chairs. The
5627	notification shall also inform members of the Office of
5628	Government AccountabilityOPPAGAwebsite address at which an
5629	electronic copy of the report is available.
5630	(12) After receipt of the final report and before the
5631	district school board votes whether to adopt the action plan, or
5632	if no action plan was required because the district was found to
5633	be using the best practices, the district school board shall
5634	hold an advertised public forum to accept public input and
5635	review the findings and recommendations of the report. The
5636	district school board shall advertise and promote this forum in
5637	a manner appropriate to inform school and district advisory
5638	councils, parents, school district employees, the business
5639	community, and other district residents of the opportunity to
5640	attend this meeting. The Office of Government Accountability
5641	OPPAGAand the consultant, if any, shall also be represented at
5642	this forum.
5643	(13)(a) If the district is found not to conform to best
5644	financial management practices, the report must contain an
5645	action plan detailing how the district could meet the best
5646	practices within 2 years. The district school board must decide,
5647	by a majority plus one vote within 90 days after receipt of the
5648	final report, whether or not to implement the action plan and
5649	pursue a “Seal of Best Financial Management” awarded by the
5650	State Board of Education to qualified school districts. If a
5651	district fails to vote on the action plan within 90 days,
5652	district school board members may be required to appear and
5653	present testimony before a legislative committee, pursuant to s.
5654	11.143.
5655	(b) The district school board may vote to reverse a
5656	decision not to implement an action plan, provided that the
5657	action plan is implemented and there is still sufficient time,
5658	as determined by the district school board, to meet the best
5659	practices within 2 years after issuance of the final report.
5660	(c) Within 90 days after the receipt of the final report,
5661	the district school board must notify the Auditor GeneralOPPAGA
5662	and the Commissioner of Education in writing of the date and
5663	outcome of the district school board vote on whether to adopt
5664	the action plan. If the district school board fails to vote on
5665	whether to adopt the action plan, the district school
5666	superintendent must notify the Office of Government
5667	AccountabilityOPPAGAand the Commissioner of Education. The
5668	Department of Education may contact the school district, assess
5669	the situation, urge the district school board to vote, and offer
5670	technical assistance, if needed.
5671	(14) If a district school board votes to implement the
5672	action plan:
5673	(a) No later than 1 year after receipt of the final
5674	report, the district school board must submit an initial status
5675	report to the President of the Senate, the Speaker of the House
5676	of Representatives, the Governor, the Office of Government
5677	AccountabilityOPPAGA, the Auditor General,the State Board of
5678	Education, and the Commissioner of Education on progress made
5679	toward implementing the action plan and whether changes have
5680	occurred in other areas of operation that would affect
5681	compliance with the best practices.
5682	(b) A second status report must be submitted by the school
5683	district to the President of the Senate, the Speaker of the
5684	House of Representatives, the Governor, the Office of Government
5685	Accountability,OPPAGA, the Auditor General,the Commissioner of
5686	Education, and the State Board of Education no later than 1 year
5687	after submission of the initial report.
5688
5689	Status reports are not required once the Office of Government
5690	AccountabilityOPPAGAconcludes that the district is using best
5691	practices.
5692	(15) After receipt of each of a district's two status
5693	reports required by subsection (14), the Office of Government
5694	AccountabilityOPPAGAshall assess the district's implementation
5695	of the action plan and progress toward implementing the best
5696	financial management practices in areas covered by the plan.
5697	Following each assessment, the Office of Government
5698	AccountabilityOPPAGAshall issue a report to the President of
5699	the Senate, the Speaker of the House of Representatives, and the
5700	district indicating whether the district has successfully
5701	implemented the best financial management practices. Copies of
5702	the report must be provided to the Governor, the Auditor
5703	General,the Commissioner of Education, and the State Board of
5704	Education. If a district has failed to implement an action plan
5705	adopted pursuant to subsection (13), district school board
5706	members and the district school superintendent may be required
5707	to appear before a legislative committee, pursuant to s. 11.143,
5708	to present testimony regarding the district's failure to
5709	implement such action plan.
5710	(16) District school boards that successfully implement
5711	the best financial management practices within 2 years, or are
5712	determined in the review to be using the best practices, are
5713	eligible to receive a “Seal of Best Financial Management.” Upon
5714	notification to the Commissioner of Education and the State
5715	Board of Education by the Office of Government Accountability
5716	OPPAGAthat a district has been found to be using the best
5717	financial management practices, the State Board of Education
5718	shall award that district a “Seal of Best Financial Management”
5719	certifying that the district is adhering to the state's best
5720	financial management practices. The State Board of Education
5721	designation shall be effective for 5 years from the
5722	certification date or until the next review is completed,
5723	whichever is later. During the designation period, the district
5724	school board shall annually, not later than the anniversary date
5725	of the certification, notify the Office of Government
5726	AccountabilityOPPAGA, the Auditor General, the Commissioner of
5727	Education, and the State Board of Education of any changes in
5728	policies or operations or any other situations that would not
5729	conform to the state's best financial management practices. The
5730	State Board of Education may revoke the designation of a
5731	district school board at any time if it determines that a
5732	district is no longer complying with the state's best financial
5733	management practices. If no such changes have occurred and the
5734	district school board determines that the school district
5735	continues to conform to the best financial management practices,
5736	the district school board shall annually report that information
5737	to the State Board of Education, with copies to the Office of
5738	Government AccountabilityOPPAGA, the Auditor General,and the
5739	Commissioner of Education.
5740	(17)(a) A district school board that has been awarded a
5741	“Seal of Best Financial Management” by the State Board of
5742	Education and has annually reported to the State Board of
5743	Education that the district is still conforming to the best
5744	financial management practices may request a waiver from
5745	undergoing its next scheduled Best Financial Management
5746	Practices review.
5747	(b) To apply for such waiver, not later than September 1
5748	of the fiscal year prior to the fiscal year in which the
5749	district is next scheduled for review, the district school board
5750	shall certify to the Office of Government AccountabilityOPPAGA
5751	and the Department of Education the district school board's
5752	determination that the school district is still conforming to
5753	the best financial management practices.
5754	(c) After consultation with the Department of Education
5755	and review of the district school board's determination, the
5756	Office of Government AccountabilityOPPAGAmay recommend to the
5757	Legislative Budget Commission that the district be granted a
5758	waiver for the next scheduled Best Financial Management
5759	Practices review. If approved for waiver, the Office of
5760	Government AccountabilityOPPAGAshall notify the school
5761	district and the Department of Education that no review of that
5762	district will be conducted during the next scheduled review
5763	cycle. In that event, the district school board must continue
5764	annual reporting to the State Board of Education as required in
5765	subsection (16). District school boards granted a waiver for one
5766	review cycle are not eligible for waiver of the next scheduled
5767	review cycle.
5768	(18) District school boards that receive a best financial
5769	management practices review must maintain records that will
5770	enable independent verification of the implementation of the
5771	action plan and any related fiscal impacts.
5772	(19) Unrestricted cost savings resulting from
5773	implementation of the best financial management practices must
5774	be spent at the school and classroom levels for teacher
5775	salaries, teacher training, improved classroom facilities,
5776	student supplies, textbooks, classroom technology, and other
5777	direct student instruction activities. Cost savings identified
5778	for a program that has restrictive expenditure requirements
5779	shall be used for the enhancement of the specific program.
5780	Section 161. Subsection (1) of section 1008.46, Florida
5781	Statutes, is amended to read:
5782	1008.46 State university accountability process.--It is
5783	the intent of the Legislature that an accountability process be
5784	implemented that provides for the systematic, ongoing evaluation
5785	of quality and effectiveness of state universities. It is
5786	further the intent of the Legislature that this accountability
5787	process monitor performance at the system level in each of the
5788	major areas of instruction, research, and public service, while
5789	recognizing the differing missions of each of the state
5790	universities. The accountability process shall provide for the
5791	adoption of systemwide performance standards and performance
5792	goals for each standard identified through a collaborative
5793	effort involving state universities, the Legislature, and the
5794	Governor's Office. These standards and goals shall be consistent
5795	with s. 216.011(1) to maintain congruity with the performance-
5796	based budgeting process. This process requires that university
5797	accountability reports reflect measures defined through
5798	performance-based budgeting. The performance-based budgeting
5799	measures must also reflect the elements of teaching, research,
5800	and service inherent in the missions of the state universities.
5801	(1) By December 31 of each year, the State Board of
5802	Education shall submit an annual accountability report providing
5803	information on the implementation of performance standards,
5804	actions taken to improve university achievement of performance
5805	goals, the achievement of performance goals during the prior
5806	year, and initiatives to be undertaken during the next year. The
5807	accountability reports shall be designed in consultation with
5808	the Governor's Office, the Office of Program Policy Analysis and
5809	Government Accountability, and the Legislature.
5810	Section 162. Subsection (4) of section 1009.265, Florida
5811	Statutes, is amended to read:
5812	1009.265 State employee fee waivers.--
5813	(4) The Office of Government AccountabilityAuditor
5814	Generalshall include a review of the cost assessment data in
5815	conjunction with itshis or heraudit responsibilities for
5816	community colleges, state universities, and the Department of
5817	Education.
5818	Section 163. Paragraph (c) of subsection (5) of section
5819	1009.53, Florida Statutes, is amended to read:
5820	1009.53 Florida Bright Futures Scholarship Program.--
5821	(5) The department shall issue awards from the scholarship
5822	program annually. Annual awards may be for up to 45 semester
5823	credit hours or the equivalent. Before the registration period
5824	each semester, the department shall transmit payment for each
5825	award to the president or director of the postsecondary
5826	education institution, or his or her representative, except that
5827	the department may withhold payment if the receiving institution
5828	fails to report or to make refunds to the department as required
5829	in this section.
5830	(c) Each institution that receives moneys through this
5831	program shall prepare an annual report that includes an annual
5832	financial audit, conducted by an independent certified public
5833	accountant or the Office of Government AccountabilityAuditor
5834	General. The report shall include an audit of the institution's
5835	administration of the program and a complete accounting of the
5836	moneys for the program. This report must be submitted to the
5837	department annually by March 1. The department may conduct its
5838	own annual audit of an institution's administration of the
5839	program. The department may request a refund of any moneys
5840	overpaid to the institution for the program. The department may
5841	suspend or revoke an institution's eligibility to receive future
5842	moneys for the program if the department finds that an
5843	institution has not complied with this section. The institution
5844	must remit within 60 days any refund requested in accordance
5845	with this subsection.
5846	Section 164. Section 1009.976, Florida Statutes, is
5847	amended to read:
5848	1009.976 Annual report.--On or before March 31 of each
5849	year, the Florida Prepaid College Board shall prepare or cause
5850	to be prepared separate reports setting forth in appropriate
5851	detail an accounting of the prepaid program and the savings
5852	program which include a description of the financial condition
5853	of each respective program at the close of the fiscal year. The
5854	board shall submit copies of the reports to the Governor, the
5855	President of the Senate, the Speaker of the House of
5856	Representatives, and the minority leaders of the House and
5857	Senate and shall make the report for the prepaid program
5858	available to each purchaser and the report for the savings
5859	program available to each benefactor and designated beneficiary.
5860	The accounts of the fund for the prepaid program and the savings
5861	program shall be subject to annual audits by the Office of
5862	Government AccountabilityAuditor General.
5863	Section 165. Subsection (3) of section 1009.983, Florida
5864	Statutes, is amended to read:
5865	1009.983 Direct-support organization; authority.--
5866	(3) The direct-support organization shall provide for an
5867	annual financial audit in accordance with s. 215.981. The board
5868	and Office of Government AccountabilityAuditor Generalmay
5869	require and receive from the organization or its independent
5870	auditor any detail or supplemental data relative to the
5871	operation of the organization.
5872	Section 166. Subsection (1) of section 1010.305, Florida
5873	Statutes, is amended to read:
5874	1010.305 Audit of student enrollment.--
5875	(1) The Office of Government AccountabilityAuditor
5876	Generalshall periodically examine the records of school
5877	districts, and other agencies as appropriate, to determine
5878	compliance with law and State Board of Education rules relating
5879	to the classification, assignment, and verification of full-time
5880	equivalent student enrollment and student transportation
5881	reported under the Florida Education Finance Program.
5882	Section 167. Subsection (2) of section 1011.10, Florida
5883	Statutes, is amended to read:
5884	1011.10 Penalty.--
5885	(2) Each member of any district school board voting to
5886	incur an indebtedness against the district school funds in
5887	excess of the expenditure allowed by law, or in excess of any
5888	appropriation as adopted in the original official budget or
5889	amendments thereto, or to approve or pay any illegal charge
5890	against the funds, and any chair of a district school board or
5891	district school superintendent who signs a warrant for payment
5892	of any such claim or bill of indebtedness against any of the
5893	funds shall be personally liable for the amount, and shall be
5894	guilty of malfeasance in office and subject to removal by the
5895	Governor. It shall be the duty of the Office of Government
5896	AccountabilityAuditor General, other state officials, or
5897	independent certified public accountants charged by law with the
5898	responsibility for auditing school accounts, upon discovering
5899	any such illegal expenditure or expenditures in excess of the
5900	appropriations in the budget as officially amended, to certify
5901	such fact to the Department of Banking and Finance, which
5902	thereupon shall verify such fact and it shall be the duty of the
5903	Department of Banking and Finance to advise the Department of
5904	Legal Affairs thereof, and it shall be the duty of the
5905	Department of Legal Affairs to cause to be instituted and
5906	prosecuted, either through its office or through any state
5907	attorney, proceedings at law or in equity against such member or
5908	members of a district school board or district school
5909	superintendent. If either of the officers does not institute
5910	proceedings within 90 days after the audit has been certified to
5911	them by the Department of Banking and Finance, any taxpayer may
5912	institute suit in his or her own name on behalf of the district.
5913	Section 168. Subsection (6) of section 1011.51, Florida
5914	Statutes, is amended to read:
5915	1011.51 Independent postsecondary endowment grants.--
5916	(6) Matching endowment grants made pursuant to this
5917	section to a qualified independent nonprofit college or
5918	university shall be placed in a separate restricted endowment by
5919	such institution. The interest or other income accruing from the
5920	endowment shall be expended exclusively for professorships,
5921	library resources, scientific and technical equipment, and
5922	nonathletic scholarships. Moreover, the funds in the endowment
5923	shall not be used for pervasively sectarian instruction,
5924	religious worship, or theology or divinity programs or
5925	resources. The records of the endowment shall be subject to
5926	review by the department and audit or examination by the Auditor
5927	General and the Office of Program Policy Analysis andGovernment
5928	Accountability. If any institution receiving a matching
5929	endowment grant pursuant to this section ceases operations and
5930	undergoes dissolution proceedings, then all funds received
5931	pursuant to this section from the state shall be returned.
5932	Section 169. Paragraph (f) of subsection (2) of section
5933	1013.35, Florida Statutes, is amended to read:
5934	1013.35 School district educational facilities plan;
5935	definitions; preparation, adoption, and amendment; long-term
5936	work programs.--
5937	(2) PREPARATION OF TENTATIVE DISTRICT EDUCATIONAL
5938	FACILITIES PLAN.--
5939	(f) Commencing on October 1, 2002, and not less than once
5940	every 5 years thereafter, the district school board shall
5941	contract with a qualified, independent third party to conduct a
5942	financial management and performance audit of the educational
5943	planning and construction activities of the district. An audit
5944	conducted by the Office of Program Policy Analysis and
5945	Government Accountability and the Auditor Generalpursuant to s.
5946	1008.35 satisfies this requirement.
5947	Section 170. Subsections (2) and (5) of section 1013.512,
5948	Florida Statutes, are amended to read:
5949	1013.512 Land Acquisition and Facilities Maintenance
5950	Operations Advisory Board.--
5951	(2) If the director of the Office of Program Policy
5952	Analysis and Government Accountability (OPPAGA) or the Auditor
5953	Generaldetermines in a review or examination that significant
5954	deficiencies exist in a school district's land acquisition and
5955	facilities maintenance operational processes, ithe or sheshall
5956	certify to the President of the Senate, the Speaker of the House
5957	of Representatives, the Legislative Budget Commission, and the
5958	Governor that the deficiency exists. The Legislative Budget
5959	Commission shall determine whether funds for the school district
5960	will be placed in reserve until the deficiencies are corrected.
5961	(5) Within 60 days of convening, the Land Acquisition and
5962	Facilities Maintenance Operations Advisory Board shall assess
5963	the district's progress and corrective actions and report to the
5964	Commissioner of Education. The advisory board's report must
5965	address the release of any funds placed in reserve by the
5966	Executive Office of the Governor. Any recommendation from the
5967	advisory board for the release of funds shall include a
5968	certification that policies established, procedures followed,
5969	and expenditures made by the school board related to site
5970	acquisition and facilities planning, construction, and
5971	maintenance operations are consistent with recommendations of
5972	the Land Acquisition and Facilities Maintenance Operations
5973	Advisory Board and will accomplish corrective action and address
5974	recommendations made by the Office of Program Policy Analysis
5975	and Government Accountability and the Auditor General. If the
5976	advisory board does not recommend release of the funds held in
5977	reserve, they shall provide additional assistance and submit a
5978	subsequent report 60 days after the previous report.
5979	Section 171. Section 34 of chapter 2002-22, Laws of
5980	Florida, is amended to read:
5981	Section 34. Before the 2005 Regular Legislative Session of
5982	the Legislature, the Office of Program Policy Analysis and
5983	Government Accountability shall conduct a review of and prepare
5984	a report on the progress of the Division of Vocational
5985	Rehabilitation of the Department of Education.
5986	Section 172. This act shall take effect on July 1, 2003.
5987