HB 0075A 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.; revising a
33	definition; assigning certain duties to the Office of
34	Government Accountability; assigning the authority to
35	conduct audits and other engagements to the Office of
36	Government Accountability; requiring audited entities to
37	provide for a corrective action plan when determined
38	necessary by the Auditor General; requiring certain
39	entities to provide additional data and other information
40	related to their corrective action plan; requiring the
41	Office of Government Accountability to perform followup
42	procedures; requiring the Office of Government
43	Accountability to provide a copy of its determination of
44	the audited entity’s progress to certain entities;
45	providing for certain responsibilities of the Office of
46	Government Accountability; providing criteria for audits
47	of municipalities based on a certified petition; providing
48	for the adoption of rules by the Office of Government
49	Accountability; amending s. 11.47, F.S.; replacing the
50	Office of the Auditor General and the Office of Program
51	Policy Analysis and Government Accountability with the
52	Office of Government Accountability; repealing ss. 11.51
53	and 11.511, F.S., relating to the Office of Program Policy
54	Analysis and Government Accountability and its director;
55	amending s. 11.513, F.S.; requiring certain reviews to be
56	conducted by the Office of Government Accountability
57	instead of the Office of Program Policy Analysis and
58	Government Accountability; deleting the due dates for
59	reviews; amending s. 14.203, F.S.; assigning
60	responsibilities to the Office of Government
61	Accountability formerly held by the Office of Program
62	Policy Analysis and Government Accountability; amending s.
63	17.041, F.S.; assigning responsibilities to the Office of
64	Government Accountability formerly held by the Auditor
65	General; amending s. 20.055, F.S.; assigning
66	responsibilities to the Office of Government
67	Accountability formerly held by the Auditor General;
68	revising responsibilities of state agency inspectors
69	general concerning followup of reports issued by the
70	Office of Government Accountability; amending s. 20.50,
71	F.S.; correcting a cross reference; amending ss. 20.23,
72	24.105, 24.108, 24.120, 24.123, 25.075, 39.202, 68.085,
73	and 68.087, F.S.; assigning responsibilities to the Office
74	of Government Accountability formerly held by the Auditor
75	General or the Office of Program Policy Analysis and
76	Government Accountability; repealing s. 70.20(13), F.S.,
77	relating to a review conducted by the Office of Program
78	Policy Analysis and Government Accountability; amending
79	ss. 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 for construction of the act
205	in pari materia with laws enacted during the Regular
206	Session of the Legislature; providing an effective date.
207
208	Be It Enacted by the Legislature of the State of Florida:
209
210	Section 1. Subsections (3), (4), and (5) of section 11.40,
211	Florida Statutes, are amended to read:
212	11.40 Legislative Auditing Committee.--
213	(3) The Legislative Auditing Committee may direct the
214	Office of Government AccountabilityAuditor General or the
215	Office of Program Policy Analysis and Government Accountability
216	to conduct an audit, review, or examinationof any entity or
217	record described in s. 11.45(2) or (3).
218	(4) The Legislative Auditing Committee may take under
219	investigation any matter within the scope of an audit, review,
220	or examination either completed or then being conducted by the
221	Office of Government AccountabilityAuditor General or the
222	Office of Program Policy Analysis and Government Accountability,
223	and, in connection with such investigation, may exercise the
224	powers of subpoena by law vested in a standing committee of the
225	Legislature.
226	(5) Following notification by the Office of Government
227	AccountabilityAuditor General, the Department of Banking and
228	Finance, or the Division of Bond Finance of the State Board of
229	Administration of the failure of a local governmental entity,
230	district school board, charter school, or charter technical
231	career center to comply with the applicable provisions within s.
232	11.45(5)-(7), s. 218.32(1), or s. 218.38, the Legislative
233	Auditing Committee may schedule a hearing. If a hearing is
234	scheduled, the committee shall determine if the entity should be
235	subject to further state action. If the committee determines
236	that the entity should be subject to further state action, the
237	committee shall:
238	(a) In the case of a local governmental entity or district
239	school board, request the Department of Revenue and the
240	Department of Banking and Finance to withhold any funds not
241	pledged for bond debt service satisfaction which are payable to
242	such entity until the entity complies with the law. The
243	committee, in its request, shall specify the date such action
244	shall begin, and the request must be received by the Department
245	of Revenue and the Department of Banking and Finance 30 days
246	before the date of the distribution mandated by law. The
247	Department of Revenue and the Department of Banking and Finance
248	are authorized to implement the provisions of this paragraph.
249	(b) In the case of a special district, notify the
250	Department of Community Affairs that the special district has
251	failed to comply with the law. Upon receipt of notification, the
252	Department of Community Affairs shall proceed pursuant to the
253	provisions specified in ss. 189.421 and 189.422.
254	(c) In the case of a charter school or charter technical
255	career center, notify the appropriate sponsoring entity, which
256	may terminate the charter pursuant to ss. 1002.33 and 1002.34.
257	Section 2. Section 11.42, Florida Statutes, is amended to
258	read:
259	11.42 The Auditor General.--
260	(1) The Auditor General appointed in this section is the
261	auditor that is required by s. 2, Art. III of the State
262	Constitution.
263	(2) The Auditor General shall be appointed to office to
264	serve at the pleasure of the Legislature, by a majority vote of
265	the members of the Legislative Auditing Committee, subject to
266	confirmation by both houses of the Legislature. At the time of
267	her or his appointment, the Auditor General shall have been
268	certified under the Public Accountancy Law in this state for a
269	period of at least 10 years and shall have had not less than 10
270	years' experience in an accounting or auditing related field.
271	Vacancies in the office shall be filled in the same manner as
272	the original appointment.
273	(3) The Auditor General shall perform his or her duties
274	independently but under the general policies established by the
275	Legislative Auditing Committee.
276	(4)(3)(a) To carry out her or his or herduties the
277	Auditor General shall make all spending decisions within the
278	annual operating budget of the Office of Government
279	Accountabilityapproved by the President of the Senate and the
280	Speaker of the House of Representatives. The Auditor General
281	shall employ qualified persons necessary for the efficient
282	operation of the Auditor General's office and shall fix their
283	duties and compensation and, with the approval of the President
284	of the Senate and the Speaker of the House of Representatives,
285	shall adopt and administer a uniform personnel, job
286	classification, and pay plan for such employees.
287	(b) No person shall be employed as a financial auditor who
288	does not possess the qualifications to take the examination for
289	a certificate as certified public accountant under the laws of
290	this state, and no person shall be employed or retained as legal
291	adviser, on either a full-time or a part-time basis, who is not
292	a member of The Florida Bar.
293	(5)(4)The Auditor General, before entering upon the
294	duties of the office, shall take and subscribe the oath of
295	office required of state officers by the State Constitution.
296	(6)(5)The appointment of the Auditor General may be
297	terminated at any time by a majority vote of both houses of the
298	Legislature.
299	(6)(a) The headquarters of the Auditor General shall be at
300	the state capital, but to facilitate auditing and to eliminate
301	unnecessary traveling the Auditor General may establish field
302	offices located outside the state capital. The Auditor General
303	shall be provided with adequate quarters to carry out the
304	position's functions in the state capital and in other areas of
305	the state.
306	(b) All payrolls and vouchers for the operations of the
307	Auditor General's office shall be submitted to the Comptroller
308	and, if found to be correct, payments shall be issued therefor.
309	(7) The Auditor General may make and enforce reasonable
310	rules and regulations necessary to facilitate audits that the
311	Office of Government Accountabilitywhich she or heis
312	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	(8)(9)Sections 11.25(1) and 11.26 shall not apply to the
328	Auditor General.
329	Section 3. Section 11.421, Florida Statutes, is created to
330	read:
331	11.421 The Office of Government Accountability.--
332	(1) There is created an Office of Government
333	Accountability.
334	(2) The Auditor General is the head of the Office of
335	Government Accountability.
336	(3) The Office of Government Accountability shall consist
337	of a Division of Policy Analysis and Agency Review and any other
338	divisions deemed necessary by the Auditor General. The Division
339	of Policy Analysis and Agency Review shall be responsible for
340	conducting audits as directed by the Auditor General or as
341	directed by the Legislative Auditing Committee. The Division of
342	Policy Analysis and Agency Review shall also be responsible for
343	maintaining the Florida Government Accountability Report, which
344	summarizes accountability information on all major state
345	programs, and providing this information to the Legislature
346	electronically and by other 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. Paragraph (a) of subsection (1) and subsections
400	(2) through (9) of section 11.45, Florida Statutes, are amended
401	to read:
402	11.45 Definitions; duties; authorities; reports; rules.--
403	(1) DEFINITIONS.--As used in ss. 11.40-11.51311.40-
404	11.515, the term:
405	(a) "Audit" means a financial audit, operational audit, or
406	performance audit, examination, policy analysis, program
407	evaluation and justification review, review, or other
408	engagements.
409	(2) DUTIES.--The Office of Government Accountability
410	Auditor Generalshall:
411	(a) Conduct audits of recordsand perform related duties
412	as prescribed by law, concurrent resolution of the Legislature,
413	or as directed by the Legislative Auditing Committee.
414	(b) Annually conduct a financial audit of state
415	government.
416	(c) Annually conduct financial audits of all universities
417	and district boards of trustees of community colleges.
418	(d) Annually conduct financial and operationalaudits of
419	the accounts and records of all district school boards in
420	counties with populations of fewer than 150,000, according to
421	the most recent federal decennial statewide census.
422	(e) Annually conduct an audit of the Wireless Emergency
423	Telephone System Fund as described in s. 365.173.
424	(f) At least every 2 years, conduct operational audits of
425	the accounts and records of state agencies,and universities,
426	and district boards of trustees of community colleges. In
427	connection with these audits, the Auditor General shall give
428	appropriate consideration to reports issued by state agencies'
429	inspectors general,or universities' inspectors general, or
430	internal auditorsand the resolution of findings therein.
431	(g) At least every 2 years, conduct a performance audit of
432	the local government financial reporting system, which, for the
433	purpose of this chapter, means any statutory provisions related
434	to local government financial reporting. The purpose of such an
435	audit is to determine the accuracy, efficiency, and
436	effectiveness of the reporting system in achieving its goals and
437	to make recommendations to the local governments, the Governor,
438	and the Legislature as to how the reporting system can be
439	improved and how program costs can be reduced. The local
440	government financial reporting system should provide for the
441	timely, accurate, uniform, and cost-effective accumulation of
442	financial and other information that can be used by the members
443	of the Legislature and other appropriate officials to accomplish
444	the following goals:
445	1. Enhance citizen participation in local government;
446	2. Improve the financial condition of local governments;
447	3. Provide essential government services in an efficient
448	and effective manner; and
449	4. Improve decisionmaking on the part of the Legislature,
450	state agencies, and local government officials on matters
451	relating to local government.
452	(h) At least every 2 years, determine through the
453	examination of actuarial reviews, financial statements, and the
454	practices and procedures of the Department of Management
455	Services, the compliance of the Florida Retirement System with
456	the provisions of part VII of chapter 112. The Office of
457	Government Accountability shall employ an independent consulting
458	actuary who is an enrolled actuary as defined in part VII of
459	chapter 112, to assist in the determination of compliance. The
460	Office of Government Accountability shall employ the same
461	actuarial standards to monitor the Department of Management
462	Services as the Department of Management Services uses to
463	monitor local governmental entities.
464	(i) At least every 2 years, examine the State Board of
465	Administration’s management of investments.
466	(j)(h)Once every 3 years, conduct performance audits of
467	the Department of Revenue's administration of the ad valorem tax
468	laws as described in s. 195.096.
469	(k)(i) Once every 3 years, conduct financial and
470	operationalaudits of the accounts and records of all district
471	school boards in counties with populations of 150,000125,000or
472	more, according to the most recent federal decennial statewide
473	census.
474	(l)(j)Once every 3 years, review a sample of each state
475	agency's internal audit reports to determine compliance with
476	current Standards for the Professional Practice of Internal
477	Auditing or, if appropriate, government auditing standards.
478	(m)(k)Conduct audits of local governmental entities when
479	determined to be necessary by the Auditor General, when directed
480	by the Legislative Auditing Committee, or when otherwise
481	required by law. No later than 18 months after the release of
482	the audit report, the Auditor General shall perform such
483	appropriate followup procedures as he or she deems necessary to
484	determine the audited entity's progress in addressing the
485	findings and recommendations contained within the Auditor
486	General's previous report. The Auditor General shall provide a
487	copy of his or her determination to each member of the audited
488	entity's governing body and to the Legislative Auditing
489	Committee.
490	(n) Conduct program evaluation and justification reviews
491	as described in s. 11.513 at the discretion of the Auditor
492	General upon consultation with the Legislative Auditing
493	Committee or the Legislative Budget Commission.
494	(o) Provide a statement in its reports whether the entity
495	audited by the Office of Government Accountability must file a
496	corrective action plan to address findings and recommendations
497	included in the report. Whenever determined necessary by the
498	Office of Government Accountability, the audited entity shall
499	provide a corrective action plan to the Legislative Auditing
500	Committee. The audited entity shall provide the corrective
501	action plan no later than 2 months after the release of the
502	report by the Office of Government Accountability. The
503	corrective action plan shall include completion dates, data, and
504	other information that describes in detail what the entity will
505	do to implement the recommendations within the report. The
506	entity shall provide data and other information that describes
507	with specificity the progress the entity has made in
508	implementing the corrective action plan. The entity shall
509	provide such data within 12 months after the submission of the
510	corrective action plan or the time period specified by the
511	Office of Government Accountability. The Office of Government
512	Accountability shall perform followup procedures to verify the
513	entity’s progress in addressing findings and recommendations
514	contained within the report issued by the Office of Government
515	Accountability. The Office of Government Accountability shall
516	provide a copy of its determination to the audited entity, the
517	Legislative Auditing Committee, and the appropriate legislative
518	standing committees.
519
520	The Auditor General shall perform his or her duties
521	independently but under the general policies established by the
522	Legislative Auditing Committee.This subsection does not limit
523	the Office of Government Accountability’sAuditor General's
524	discretionary authority to conduct other audits or engagements
525	of governmental entities as authorized in subsection (3).
526	(3) AUTHORITY FOR AUDITS AND OTHER ENGAGEMENTS.--
527	(a) The Office of Government AccountabilityAuditor General
528	may, pursuant to the direction of the Auditor Generalhis or her
529	own authority, or at the direction of the Legislative Auditing
530	Committee, conduct audits or other engagements as determined
531	appropriate by the Auditor General of:
532	(a)1.The accounts and records of any governmental entity
533	created or established by law.
534	(b)2.The information technology programs, activities,
535	functions, or systems of any governmental entity created or
536	established by law.
537	(c)3.The accounts and records of any charter school
538	created or established by law.
539	(d)4.The accounts and records of any direct-support
540	organization or citizen support organization created or
541	established by law. The Office of Government Accountability
542	Auditor Generalis authorized to require and receive any records
543	from the direct-support organization or citizen support
544	organization, or from its independent auditor.
545	(e)5.The public records associated with any appropriation
546	made by the General Appropriations Act to a nongovernmental
547	agency, corporation, or person. All records of a nongovernmental
548	agency, corporation, or person with respect to the receipt and
549	expenditure of such an appropriation shall be public records and
550	shall be treated in the same manner as other public records are
551	under general law.
552	(f)6.State financial assistance provided to any nonstate
553	entity.
554	(g)7.The Tobacco Settlement Financing Corporation created
555	pursuant to s. 215.56005.
556	(h)8.The Florida Virtual School created pursuant to s.
557	1002.37.
558	(i)9.Any purchases of federal surplus lands for use as
559	sites for correctional facilities as described in s. 253.037.
560	(j)10.Enterprise Florida, Inc., including any of its
561	boards, advisory committees, or similar groups created by
562	Enterprise Florida, Inc., and programs. The audit report may not
563	reveal the identity of any person who has anonymously made a
564	donation to Enterprise Florida, Inc., pursuant to this
565	subparagraph. The identity of a donor or prospective donor to
566	Enterprise Florida, Inc., who desires to remain anonymous and
567	all information identifying such donor or prospective donor are
568	confidential and exempt from the provisions of s. 119.07(1) and
569	s. 24(a), Art. I of the State Constitution. Such anonymity shall
570	be maintained in the auditor's report.
571	(k)11.The Florida Development Finance Corporation or the
572	capital development board or the programs or entities created by
573	the board. The audit or report may not reveal the identity of
574	any person who has anonymously made a donation to the board
575	pursuant to this subparagraph. The identity of a donor or
576	prospective donor to the board who desires to remain anonymous
577	and all information identifying such donor or prospective donor
578	are confidential and exempt from the provisions of s. 119.07(1)
579	and s. 24(a), Art. I of the State Constitution. Such anonymity
580	shall be maintained in the auditor's report.
581	(l)12.The records pertaining to the use of funds from
582	voluntary contributions on a motor vehicle registration
583	application or on a driver's license application authorized
584	pursuant to ss. 320.023 and 322.081.
585	(m)13.The records pertaining to the use of funds from the
586	sale of specialty license plates described in chapter 320.
587	(n)14.The transportation corporations under contract with
588	the Department of Transportation that are acting on behalf of
589	the state to secure and obtain rights-of-way for urgently needed
590	transportation systems and to assist in the planning and design
591	of such systems pursuant to ss. 339.401-339.421.
592	(o)15.The acquisitions and divestitures related to the
593	Florida Communities Trust Program created pursuant to chapter
594	380.
595	(p)16.The Florida Water Pollution Control Financing
596	Corporation created pursuant to s. 403.1837.
597	(q)17.The Florida Partnership for School Readiness
598	created pursuant to s. 411.01.
599	(r)18.The Florida Special Disability Trust Fund Financing
600	Corporation created pursuant to s. 440.49.
601	(s)19.Workforce Florida, Inc., or the programs or
602	entities created by Workforce Florida, Inc., created pursuant to
603	s. 445.004.
604	(t)20.The corporation defined in s. 455.32 that is under
605	contract with the Department of Business and Professional
606	Regulation to provide administrative, investigative,
607	examination, licensing, and prosecutorial support services in
608	accordance with the provisions of s. 455.32 and the practice act
609	of the relevant profession.
610	(u)21.The Florida Engineers Management Corporation
611	created pursuant to chapter 471.
612	(v)22.The Investment Fraud Restoration Financing
613	Corporation created pursuant to chapter 517.
614	(w)23.The books and records of any permitholder that
615	conducts race meetings or jai alai exhibitions under chapter
616	550.
617	(x)24.The corporation defined in part II of chapter 946,
618	known as the Prison Rehabilitative Industries and Diversified
619	Enterprises, Inc., or PRIDE Enterprises.
620	(b) The Auditor General is also authorized to:
621	1. Promote the building of competent and efficient
622	accounting and internal audit organizations in the offices
623	administered by governmental entities.
624	2. Provide consultation services to governmental entities
625	on their financial and accounting systems, procedures, and
626	related matters.
627	(4) SCHEDULING AND STAFFING OF AUDITS.--
628	(a) Each financial audit required or authorized by this
629	section, when practicable, shall be made and completed within
630	not more than 9 months following the end of each audited fiscal
631	year of the state agency or political subdivision, or at such
632	lesser time which may be provided by law or concurrent
633	resolution or directed by the Legislative Auditing Committee.
634	When the Auditor General determines that conducting any audit or
635	engagementotherwise required by law would not be possible due
636	to workload or would not be an efficient or effective use of the
637	Office of Government Accountability’shis or herresources based
638	on an assessment of risk, then, in his or her discretion, the
639	Auditor General may temporarily or indefinitely postpone such
640	audits or other engagementsfor such period or any portion
641	thereof, unless otherwise directed by the committee.
642	(b) The Auditor General may, when in his or her judgment
643	it is necessary, designate and direct any auditor employed by
644	the Office of Government AccountabilityAuditor Generalto audit
645	any accounts or records within the authority of the Office of
646	Government AccountabilityAuditor Generalto audit. The auditor
647	shall report his or her findings for review by the Auditor
648	General, who shall prepare the audit report.
649	(c) The audit report when final shall be a public record.
650	The audit workpapers and notes are not a public record; however,
651	those workpapers necessary to support the computations in the
652	final audit report may be made available by a majority vote of
653	the Legislative Auditing Committee after a public hearing
654	showing proper cause. The audit workpapers and notes shall be
655	retained by the Office of Government AccountabilityAuditor
656	General until no longer useful in his or her proper functions,
657	after which time they may be destroyed.
658	(d) At the conclusion of the audit, the Office of
659	Government Accountability’sAuditor General or the Auditor
660	General'sdesignated representative shall discuss the audit with
661	the official whose office is subject to audit and submit to that
662	official a list of the Auditor General's findings which may be
663	included in the audit report. If the official is not available
664	for receipt of the list of audit findings, then delivery is
665	presumed to be made when it is delivered to his or her office.
666	The official shall submit to the Office of Government
667	AccountabilityAuditor General or itsthedesignated
668	representative, within 30 days after the receipt of the list of
669	findings, or within 15 days after receipt of the list of
670	findings when requested by the Office of Government
671	Accountabilityhis or her written statement of explanation or
672	rebuttal concerning all of the findings, including corrective
673	action to be taken to preclude a recurrence of all findings.
674	(e) The Office of Government AccountabilityAuditor
675	Generalshall provide the successor independent certified public
676	accountant of a district school board with access to the prior
677	year's working papers in accordance with the Statements on
678	Auditing Standards, including documentation of planning,
679	internal control, audit results, and other matters of continuing
680	accounting and auditing significance, such as the working paper
681	analysis of balance sheet accounts and those relating to
682	contingencies.
683	(5) PETITION FOR AN AUDIT BY THE OFFICE OF GOVERNMENT
684	ACCOUNTABILITYAUDITOR GENERAL.--
685	(a) The Legislative Auditing Committee shall direct the
686	Office of Government AccountabilityAuditor General to make ana
687	financialaudit of any municipality whenever petitioned to do so
688	by at least 20 percent of the registered electors in the last
689	general election of that municipality pursuant to this
690	subsection. The supervisor of elections of the county in which
691	the municipality is located shall certify whether or not the
692	petition contains the signatures of at least 20 percent of the
693	registeredelectors of the municipality. After the completion of
694	the audit, the Office of Government AccountabilityAuditor
695	Generalshall determine whether the municipality has the fiscal
696	resources necessary to pay the cost of the audit. The
697	municipality shall pay the cost of the audit within 90 days
698	after the Office of Government AccountabilityAuditor General's
699	determination that the municipality has the available resources.
700	If the municipality fails to pay the cost of the audit, the
701	Department of Revenue shall, upon certification of the Office of
702	Government AccountabilityAuditor General, withhold from that
703	portion of the distribution pursuant to s. 212.20(6)(d)6. which
704	is distributable to such municipality, a sum sufficient to pay
705	the cost of the audit and shall deposit that sum into the
706	General Revenue Fund of the state.
707	(b) A letter of intent must be filed with the municipal
708	clerk prior to any petition of the electors of that municipality
709	for the purpose of an audit. All petitions shall be submitted to
710	the Supervisor of Elections and contain, at a minimum, the
711	following information:
712	1. Printed name.
713	2. Signature of elector.
714	3. Residence address.
715	4. Date of birth.
716	5. Date signed.
717
718	All petitions must be submitted for verification within one
719	calendar year of the audit petition origination by the municipal
720	electors.
721	(6) REQUEST BY A LOCAL GOVERNMENTAL ENTITY FOR AN AUDIT BY
722	THE OFFICE OF GOVERNMENT ACCOUNTABILITYAUDITOR
723	GENERAL.--Whenever a local governmental entity requests the
724	Office of Government AccountabilityAuditor Generalto conduct
725	an audit of all or part of its operations and the Office of
726	Government AccountabilityAuditor General conducts the audit
727	under his or her own authority or at the direction of the
728	Legislative Auditing Committee, the expenses of the audit shall
729	be paid by the local governmental entity. The Office of
730	Government AccountabilityAuditor Generalshall estimate the
731	cost of the audit. Fifty percent of the cost estimate shall be
732	paid by the local governmental entity before the initiation of
733	the audit and deposited into the General Revenue Fund of the
734	state. After the completion of the audit, the Office of
735	Government AccountabilityAuditor Generalshall notify the local
736	governmental entity of the actual cost of the audit. The local
737	governmental entity shall remit the remainder of the cost of the
738	audit to the Office of Government AccountabilityAuditor General
739	for deposit into the General Revenue Fund of the state. If the
740	local governmental entity fails to comply with paying the
741	remaining cost of the audit, the Auditor General shall notify
742	the Legislative Auditing Committee. The committee shall proceed
743	in accordance with s. 11.40(5).
744	(7) OFFICE OF GOVERNMENT ACCOUNTABILTYAUDITOR GENERAL
745	REPORTING REQUIREMENTS.--
746	(a) The Auditor General shall notify the Legislative
747	Auditing Committee of any local governmental entity, district
748	school board, charter school, or charter technical career center
749	that does not comply with the reporting requirements of s.
750	218.39. The committee shall proceed in accordance with s.
751	11.40(5).
752	(b) The Office of Government AccountabilityAuditor
753	General, in consultation with the Board of Accountancy, shall
754	review all audit reports submitted pursuant to s. 218.39. The
755	Office of Government AccountabilityAuditor Generalshall
756	request any significant items that were omitted in violation of
757	a rule adopted by the Office of Government Accountability
758	Auditor General. The items must be provided within 45 days after
759	the date of the request. If the governmental entity does not
760	comply with the Office of Government Accountability’sAuditor
761	General's request, the Auditor General shall notify the
762	Legislative Auditing Committee. The committee shall proceed in
763	accordance with s. 11.40(5).
764	(c) The Auditor General shall provide annually a list of
765	those special districts which are not in compliance with s.
766	218.39 to the Special District Information Program of the
767	Department of Community 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 Auditor General's request, the Auditor
778	General shall notify the Legislative Auditing Committee. The
779	committee shall proceed in accordance with s. 11.40(5).
780	(e) The Auditor General shall notify the Governor and the
781	Legislative Auditing Committee of any audit report reviewed by
782	the Office of Government AccountabilityAuditor Generalpursuant
783	to paragraph (b) which contains a statement that the local
784	governmental entity or district school board is in a state of
785	financial emergency as provided in s. 218.503. If the Office of
786	Government AccountabilityAuditor Generalrequests a
787	clarification regarding information included in an audit report
788	to determine whether a local governmental entity or district
789	school board is in a state of financial emergency, the requested
790	clarification must be provided within 45 days after the date of
791	the request. If the local governmental entity or district school
792	board does not comply with the Office of Government
793	AccountabilityAuditor General’srequest, the Auditor General
794	shall notify the Legislative Auditing Committee. If, after
795	obtaining the requested clarification, the Office of Government
796	AccountabilityAuditor Generaldetermines that the local
797	governmental entity or district school board is in a state of
798	financial emergency, the Auditor Generalhe or sheshall notify
799	the Governor and the Legislative Auditing Committee.
800	(f) The Auditor General shall annually compile and
801	transmit to the President of the Senate, the Speaker of the
802	House of Representatives, and the Legislative Auditing Committee
803	a summary of significant findings and financial trends
804	identified in audit reports reviewed in paragraph (b) or
805	otherwise identified by the Office of Government
806	Accountability’sAuditor General’sreview of such audit reports
807	and financial information, and identified in audits of district
808	school boards conducted by the Office of Government
809	AccountabilityAuditor General. The Office of Government
810	AccountabilityAuditor Generalshall include financial
811	information provided pursuant to s. 218.32(1)(e) for entities
812	with fiscal years ending on or after June 30, 2003, within its
813	his or herreports submitted pursuant to this paragraph.
814	(g) If the Office of Government AccountabilityAuditor
815	Generaldiscovers significant errors, improper practices, or
816	other significant discrepancies in connection with itshis or
817	heraudits of a state agency or state officer, the Auditor
818	General shall notify the President of the Senate, the Speaker of
819	the House of Representatives, and the Legislative Auditing
820	Committee. The President of the Senate and the Speaker of the
821	House of Representatives shall promptly forward a copy of the
822	notification to the chairs of the respective legislative
823	committees, which in the judgment of the President of the Senate
824	and the Speaker of the House of Representatives are
825	substantially concerned with the functions of the state agency
826	or state officer involved. Thereafter, and in no event later
827	than the 10th day of the next succeeding legislative session,
828	the person in charge of the state agency involved, or the state
829	officer involved, as the case may be, shall explain in writing
830	to the President of the Senate, the Speaker of the House of
831	Representatives, and to the Legislative Auditing Committee the
832	reasons or justifications for such errors, improper practices,
833	or other significant discrepancies and the corrective measures,
834	if any, taken by the agency.
835	(h) The Auditor General shall transmit to the President of
836	the Senate, the Speaker of the House of Representatives, and the
837	Legislative Auditing Committee by December 1 of each year a list
838	of statutory and fiscal changes recommended by the Auditor
839	General. The Auditor General may also transmit recommendations
840	at other times of the year when the information would be timely
841	and useful for the Legislature.
842	(8) RULES OF THE OFFICE OF GOVERNMENT ACCOUNTABILITY
843	AUDITOR GENERAL.--The Office of Government Accountability
844	Auditor General, in consultation with the Board of Accountancy,
845	shall adopt rules for the form and conduct of all financial
846	audits performed by independent certified public accountants
847	pursuant to ss. 215.981, 218.39, 1001.453, 1004.28, and 1004.70.
848	The rules for audits of local governmental entities and district
849	school boards must include, but are not limited to, requirements
850	for the reporting of information necessary to carry out the
851	purposes of the Local Government Financial Emergencies Act as
852	stated in s. 218.501.
853	(9) TECHNICAL ASSISTANCEOTHER GUIDANCE PROVIDED BY THE
854	OFFICE OF GOVERNMENT ACCOUNTABILITYAUDITOR GENERAL.--The Office
855	of Government Accountability is authorized to provide technical
856	assistance to:
857	(a)Auditor General, in consultation withThe Department
858	of Education in the development of, shall developa compliance
859	supplement for the financial audit of a district school board
860	conducted by an independent certified public accountant.
861	(b) Governmental entities on their financial and
862	accounting systems, procedures, and related matters.
863	(c) Governmental entities on promoting the building of
864	competent and efficient accounting and internal audit
865	organizations in their offices.
866	Section 5. Section 11.47, Florida Statutes, is amended to
867	read:
868	11.47 Penalties; failure to make a proper audit or
869	examination; making a false report; failure to produce documents
870	or information.--
871	(1) All officers whose respective offices the Office of
872	Government AccountabilityAuditor General or the Office of
873	Program Policy Analysis and Government Accountabilityis
874	authorized to audit or examineshall enter into their public
875	records sufficient information for proper audit or examination,
876	and shall make the same available to the Office of Government
877	AccountabilityAuditor General or the Office of Program Policy
878	Analysis and Government Accountabilityon demand.
879	(2) The willful failure or refusal of the Auditor General,
880	director of the Office of Program Policy Analysis and Government
881	Accountability, or any staff employed by the Office of
882	Government AccountabilityAuditor General or the Office of
883	Program Policy Analysis and Government Accountabilityto make a
884	proper audit or examinationin line with his or her duty, the
885	willful making of a false report as to any audit or examination,
886	or the willful failure or refusal to report a shortage or
887	misappropriation of funds or property shall be cause for removal
888	from such office or employment, and the Auditor General, the
889	director of the Office of Program Policy Analysis and Government
890	Accountability,or a staff member shall be guilty of a
891	misdemeanor of the first degree, punishable as provided in s.
892	775.082 or s. 775.083.
893	(3) Any person who willfully fails or refuses to furnish
894	or produce any book, record, paper, document, data, or
895	sufficient information necessary to a proper audit or
896	examination which the Office of Government Accountability
897	Auditor General or the Office of Program Policy Analysis and
898	Government Accountabilityis by law authorized to perform shall
899	be guilty of a misdemeanor of the first degree, punishable as
900	provided in s. 775.082 or s. 775.083.
901	(4) Any officer who willfully fails or refuses to furnish
902	or produce any book, record, paper, document, data, or
903	sufficient information necessary to a proper audit or
904	examination which the Office of Government Accountability
905	Auditor General or the Office of Program Policy Analysis and
906	Government Accountabilityis by law authorized to perform, shall
907	be subject to removal from office.
908	Section 6. Section 11.51, Florida Statutes, is repealed:
909	11.51 Office of Program Policy Analysis and Government
910	Accountability.--
911	(1) There is hereby created the Office of Program Policy
912	Analysis and Government Accountability as a unit of the Office
913	of the Auditor General appointed pursuant to s. 11.42. The
914	office shall perform independent examinations, program reviews,
915	and other projects as provided by general law, as provided by
916	concurrent resolution, or as directed by the Legislative
917	Auditing Committee, and shall provide recommendations, training,
918	or other services to assist the Legislature.
919	(2) The Office of Program Policy Analysis and Government
920	Accountability is independent of the Auditor General appointed
921	pursuant to s. 11.42 for purposes of general policies
922	established by the Legislative Auditing Committee.
923	(3) The Office of Program Policy Analysis and Government
924	Accountability shall maintain a schedule of examinations of
925	state programs.
926	(4) The Office of Program Policy Analysis and Government
927	Accountability is authorized to examine all entities and records
928	listed in s. 11.45(3)(a).
929	(5) At the conclusion of an examination, the designated
930	representative of the director of the Office of Program Policy
931	Analysis and Government Accountability shall discuss the
932	examination with the official whose office is examined and
933	submit to that official the Office of Program Policy Analysis
934	and Government Accountability’s preliminary findings. If the
935	official is not available for receipt of the preliminary
936	findings, clearly designated as such, delivery thereof is
937	presumed to be made when it is delivered to his or her office.
938	Whenever necessary, the Office of Program Policy Analysis and
939	Government Accountability may request the official to submit his
940	or her written statement of explanation or rebuttal within 15
941	days after the receipt of the findings. If the response time is
942	not requested to be within 15 days, the official shall submit
943	his or her response within 30 days after receipt of the
944	preliminary findings.
945	(6) No later than 18 months after the release of a report
946	of the Office of Program Policy Analysis and Government
947	Accountability, the agencies that are the subject of that report
948	shall provide data and other information that describes with
949	specificity what the agencies have done to respond to the
950	recommendations contained in the report. The Office of Program
951	Policy Analysis and Government Accountability may verify the
952	data and information provided by the agencies. If the data and
953	information provided by the agencies are deemed sufficient and
954	accurate, the Office of Program Policy Analysis and Government
955	Accountability shall report to the Legislative Auditing
956	Committee and to the legislative standing committees concerned
957	with the subject areas of the audit. The report shall include a
958	summary of the agencies' responses, the evaluation of those
959	responses, and any recommendations deemed to be appropriate.
960	Section 7. Section 11.511, Florida Statutes, is repealed:
961	11.511 Director of the Office of Program Policy Analysis
962	and Government Accountability; appointment; employment of staff;
963	powers and duties.--
964	(1)(a) The Legislative Auditing Committee shall appoint a
965	director of the Office of Program Policy Analysis and Government
966	Accountability by majority vote of the committee, subject to
967	confirmation by a majority vote of the Senate and the House of
968	Representatives. At the time of appointment, the director must
969	have had 10 years' experience in policy analysis and program
970	evaluation. The reappointment of a director is subject to
971	confirmation by a majority vote of the Senate and the House of
972	Representatives. The Legislative Auditing Committee may appoint
973	an interim director.
974	(b) The appointment of the director may be terminated at
975	any time by a majority vote of the Senate and the House of
976	Representatives.
977	(2)(a) The director shall take and subscribe to the oath
978	of office required of state officers by the State Constitution.
979	(b) Until such time as each house confirms the appointment
980	of the director, the appointee shall perform the functions as
981	provided by law.
982	(3)(a) The director shall make all spending decisions
983	under the annual operating budget approved by the President of
984	the Senate and the Speaker of the House of Representatives. The
985	director shall employ and set the compensation of such
986	professional, technical, legal, and clerical staff as may be
987	necessary to fulfill the responsibilities of the Office of
988	Program Policy Analysis and Government Accountability, in
989	accordance with the joint policies and procedures of the
990	President of the Senate and the Speaker of the House of
991	Representatives, and may remove these personnel. The staff must
992	be chosen to provide a broad background of experience and
993	expertise and, to the maximum extent possible, to represent a
994	range of disciplines that includes law, engineering, public
995	administration, environmental science, policy analysis,
996	economics, sociology, and philosophy.
997	(b) An officer or full-time employee of the Office of
998	Program Policy Analysis and Government Accountability may not
999	serve as the representative of any political party or on any
1000	executive committee or other governing body thereof; receive
1001	remuneration for activities on behalf of any candidate for
1002	public office; or engage, on behalf of any candidate for public
1003	office, in the solicitation of votes or other activities in
1004	behalf of such candidacy. Neither the director of the Office of
1005	Program Policy Analysis and Government Accountability nor any
1006	employee of that office may become a candidate for election to
1007	public office unless he or she first resigns from office or
1008	employment.
1009	(4) The director shall perform and/or contract for the
1010	performance of examinations and other duties as prescribed by
1011	law. The director shall perform his or her duties independently
1012	but under general policies established by the Legislative
1013	Auditing Committee.
1014	(5) The director may adopt and enforce reasonable rules
1015	necessary to facilitate the examinations, reports, and other
1016	tasks that he or she is authorized to perform.
1017	(6) When the director determines that conducting an
1018	examination would not be possible due to workload limitations or
1019	the project does not appear to be of critical interest to the
1020	Legislature, then, with the consent of the President of the
1021	Senate and the Speaker of the House of Representatives, the
1022	director may temporarily or indefinitely postpone such
1023	examinations. The director may at any time conduct a performance
1024	review of a governmental entity created by law.
1025	Section 8. Section 11.513, Florida Statutes, is amended to
1026	read:
1027	11.513 Program evaluation and justification review.--
1028	(1) Each state agency mayshallbe subject to a program
1029	evaluation and justification review by the Office of Program
1030	Policy Analysis and Government Accountability as determined by
1031	the Legislative Auditing Committee. This review shall be
1032	conducted at the discretion of the Auditor General upon
1033	consultation with the Legislative Auditing Committee or the
1034	Legislative Budget Commission.Each state agency shall offer its
1035	complete cooperation to the Office of Program Policy Analysis
1036	andGovernment Accountability so that such review may be
1037	accomplished.
1038	(2) A state agency's inspector general, internal auditor,
1039	or other person designated by the agency head mustshall
1040	develop, in consultation with the Office of Program Policy
1041	Analysis andGovernment Accountability, a plan for monitoring
1042	and reviewing the state agency's major programs to ensure that
1043	performance data are maintained timely and accuratelyand
1044	supported by agency records.
1045	(3) The program evaluation and justification review shall
1046	be conducted on major programs, but may include other programs.
1047	The review shall becomprehensive in its scope but, at a
1048	minimum, must be conducted in such a manner as to specifically
1049	determine the following, and to consider and determine what
1050	changes, if any, are needed with respect thereto:
1051	(a) The identifiable cost of each program.
1052	(b) The specific purpose of each program, as well as the
1053	specific public benefit derived therefrom.
1054	(c) Progress toward achieving the outputs and outcomes
1055	associated with each program.
1056	(d) An explanation of circumstances contributing to the
1057	state agency's ability to achieve, not achieve, or exceed its
1058	projected outputs and outcomes, as defined in s. 216.011,
1059	associated with each program.
1060	(e) Alternate courses of action that would result in
1061	administration of the same program in a more efficient or
1062	effective manner. The courses of action to be considered must
1063	include, but are not limited to:
1064	1. Whether the program could be organized in a more
1065	efficient and effective manner, whether the program's mission,
1066	goals, or objectives should be redefined, or, when the state
1067	agency cannot demonstrate that its efforts have had a positive
1068	effect, whether the program should be reduced in size or
1069	eliminated.
1070	2. Whether the program could be administered more
1071	efficiently or effectively to avoid duplication of activities
1072	and ensure that activities are adequately coordinated.
1073	3. Whether the program could be performed more efficiently
1074	or more effectively by another unit of government or a private
1075	entity, or whether a program performed by a private entity could
1076	be performed more efficiently and effectively by a state agency.
1077	4. When compared to costs, whether effectiveness warrants
1078	elimination of the program or, if the program serves a limited
1079	interest, whether it should be redesigned to require users to
1080	finance program costs.
1081	5. Whether the cost to administer the program exceeds
1082	license and other fee revenues paid by those being regulated.
1083	6. Whether other changes could improve the efficiency and
1084	effectiveness of the program.
1085	(f) The consequences of discontinuing such program. If any
1086	discontinuation is recommended, such recommendation must be
1087	accompanied by a description of alternatives to implement such
1088	recommendation, including an implementation schedule for
1089	discontinuation and recommended procedures for assisting state
1090	agency employees affected by the discontinuation.
1091	(g) Determination as to public policy, which may include
1092	recommendations as to whether it would be sound public policy to
1093	continue or discontinue funding the program, either in whole or
1094	in part, in the existing manner.
1095	(h) Whether the information reported as part of the
1096	state's performance-based program budgeting system has relevance
1097	and utility for the evaluation of each program.
1098	(i) Whether state agency management has established
1099	control systems sufficient to ensure that performance data are
1100	maintained and supported by state agency records and accurately
1101	presented in state agency performance reports.
1102	(4) Upon completion of a program evaluation and
1103	justification reviewNo later than December 1 of the second year
1104	following the year in which an agency begins operating under a
1105	performance-based program budget, the Office of Program Policy
1106	Analysis and Government Accountability shall submit a report of
1107	evaluation and justification reviewfindings and recommendations
1108	to the President of the Senate, the Speaker of the House of
1109	Representatives, the chairpersons of the appropriate substantive
1110	committees, the chairpersons of the appropriations committees,
1111	the Legislative Auditing Committee, the Governor, the head of
1112	each state agency that was the subject of the evaluation and
1113	justification review, and the head of any state agency that is
1114	substantially affected by the findings and recommendations.
1115	(5) The Legislature intends that the program evaluation
1116	and justification review procedure be designed to assess the
1117	efficiency, effectiveness, and long-term implications of current
1118	or alternative state policies, and that the procedure results in
1119	recommendations for the improvement of such policies and state
1120	government. To that end, whenever possible, all reports
1121	submitted pursuant to subsection (4) must include an
1122	identification of the estimated financial consequences,
1123	including any potential savings, that could be realized if the
1124	recommendations or alternative courses of action were
1125	implemented.
1126	(6) Evaluation and justification reviews may include
1127	consideration of programs provided by other agencies which are
1128	integrally related to the programs administered by the state
1129	agency or entity which is being reviewedscheduled for reviewas
1130	determined by the Legislative Auditing Committee.
1131	Section 9. Subsection (2) of section 14.203, Florida
1132	Statutes, is amended to read:
1133	14.203 State Council on Competitive Government.--It is the
1134	policy of this state that all state services be performed in the
1135	most effective and efficient manner in order to provide the best
1136	value to the citizens of the state. The state also recognizes
1137	that competition among service providers may improve the quality
1138	of services provided, and that competition, innovation, and
1139	creativity among service providers should be encouraged.
1140	(2) There is hereby created the State Council on
1141	Competitive Government, which shall be composed of the Governor
1142	and Cabinet, sitting as the Administration Commission as defined
1143	in s. 14.202. The council, on its own initiative, or the Office
1144	of Program Policy Analysis and Government Accountability,
1145	created pursuant to s. 11.51,may identify commercial activities
1146	currently being performed by state agencies and, if it is
1147	determined that such services may be better provided by
1148	requiring competition with private sources or other state agency
1149	service providers, may recommend that a state agency engage in
1150	any process, including competitive bidding, that creates
1151	competition with private sources or other state agency service
1152	providers.
1153	Section 10. Subsections (1) and (4) of section 17.041,
1154	Florida Statutes, are amended to read:
1155	17.041 County and district accounts and claims.--
1156	(1) It shall be the duty of the Department of Banking and
1157	Finance of this state to adjust and settle, or cause to be
1158	adjusted and settled, all accounts and claims heretofore or
1159	hereafter reported to it by the Office of Government
1160	AccountabilityAuditor General, the appropriate county or
1161	district official, or any person against all county and district
1162	officers and employees, and against all other persons entrusted
1163	with, or who may have received, any property, funds, or moneys
1164	of a county or district or who may be in anywise indebted to or
1165	accountable to a county or district for any property, funds,
1166	moneys, or other thing of value, and to require such officer,
1167	employee, or person to render full accounts thereof and to yield
1168	up such property, funds, moneys, or other thing of value
1169	according to law to the officer or authority entitled by law to
1170	receive the same.
1171	(4) Should it appear to the department that any criminal
1172	statute of this state has or may have been violated by such
1173	defaulting officer, employee, or person, such information,
1174	evidence, documents, and other things tending to show such a
1175	violation, whether in the hands of the Comptroller, the Office
1176	of Government AccountabilityAuditor General, the county, or the
1177	district, shall be forthwith turned over to the proper state
1178	attorney for inspection, study, and such action as may be deemed
1179	proper, or the same may be brought to the attention of the
1180	proper grand jury.
1181	Section 11. Paragraph (g) of subsection (2) and paragraphs
1182	(e), (f), and (g) of subsection (5) of section 20.055, Florida
1183	Statutes, are amended to read:
1184	20.055 Agency inspectors general.--
1185	(2) The Office of Inspector General is hereby established
1186	in each state agency to provide a central point for coordination
1187	of and responsibility for activities that promote
1188	accountability, integrity, and efficiency in government. It
1189	shall be the duty and responsibility of each inspector general,
1190	with respect to the state agency in which the office is
1191	established, to:
1192	(g) Ensure effective coordination and cooperation between
1193	the Office of Government AccountabilityAuditor General, federal
1194	auditors, and other governmental bodies with a view toward
1195	avoiding duplication.
1196	(5) In carrying out the auditing duties and
1197	responsibilities of this act, each inspector general shall
1198	review and evaluate internal controls necessary to ensure the
1199	fiscal accountability of the state agency. The inspector general
1200	shall conduct financial, compliance, electronic data processing,
1201	and performance audits of the agency and prepare audit reports
1202	of his or her findings. The scope and assignment of the audits
1203	shall be determined by the inspector general; however, the
1204	agency head may at any time direct the inspector general to
1205	perform an audit of a special program, function, or
1206	organizational unit. The performance of the audit shall be under
1207	the direction of the inspector general, except that if the
1208	inspector general does not possess the qualifications specified
1209	in subsection (4), the director of auditing shall perform the
1210	functions listed in this subsection.
1211	(e) The inspector general shall submit the final report to
1212	the agency head and to the Office of Government Accountability
1213	Auditor General.
1214	(f) The Office of Government AccountabilityAuditor
1215	General, in connection with the independent auditpostauditof
1216	the same agency pursuant to s. 11.45, shall give appropriate
1217	consideration to internal audit reports and the resolution of
1218	findings therein. The Legislative Auditing Committee may inquire
1219	into the reasons or justifications for failure of the agency
1220	head to correct the deficiencies reported in internal audits
1221	that are also reported by the Office of Government
1222	AccountabilityAuditor Generaland shall take appropriate
1223	action.
1224	(g) The inspector general shall monitor the implementation
1225	of the state agency's corrective action plan prepared in
1226	accordance with s. 11.45(2)(o).response to any report on the
1227	state agency issued by the Auditor General or by the Office of
1228	Program Policy Analysis and Government Accountability. No later
1229	than 6 months after the Auditor General or the Office of Program
1230	Policy Analysis and Government Accountability publishes a report
1231	on the state agency, the inspector general shall provide a
1232	written response to the agency head on the status of corrective
1233	actions taken. The Inspector General shall file a copy of such
1234	response with the Legislative Auditing Committee.
1235	Section 12. Subsection (6) of section 20.23, Florida
1236	Statutes, is amended to read:
1237	20.23 Department of Transportation.--There is created a
1238	Department of Transportation which shall be a decentralized
1239	agency.
1240	(6) To facilitate the efficient and effective management
1241	of the department in a businesslike manner, the department shall
1242	develop a system for the submission of monthly management
1243	reports to the Florida Transportation Commission and secretary
1244	from the district secretaries. The commission and the secretary
1245	shall determine which reports are required to fulfill their
1246	respective responsibilities under this section. A copy of each
1247	such report shall be submitted monthly to the appropriations and
1248	transportation committees of the Senate and the House of
1249	Representatives. Recommendations made by the Office of
1250	Government AccountabilityAuditor General in itshis or her
1251	audits of the department that relate to management practices,
1252	systems, or reports shall be implemented in a timely manner.
1253	However, if the department determines that one or more of the
1254	recommendations should be altered or should not be implemented,
1255	it shall provide a written explanation of such determination to
1256	the Legislative Auditing Committee within 6 months after the
1257	date the recommendations were published.
1258	Section 13. Paragraph (c) of subsection (2) of section
1259	20.50, Florida Statutes, is amended to read:
1260	20.50 Agency for Workforce Innovation.--There is created
1261	the Agency for Workforce Innovation within the Department of
1262	Management Services. The agency shall be a separate budget
1263	entity, and the director of the agency shall be the agency head
1264	for all purposes. The agency shall not be subject to control,
1265	supervision, or direction by the Department of Management
1266	Services in any manner, including, but not limited to,
1267	personnel, purchasing, transactions involving real or personal
1268	property, and budgetary matters.
1269	(2) The Agency for Workforce Innovation shall be the
1270	designated administrative agency for receipt of federal
1271	workforce development grants and other federal funds, and shall
1272	carry out the duties and responsibilities assigned by the
1273	Governor under each federal grant assigned to the agency. The
1274	agency shall be a separate budget entity and shall expend each
1275	revenue source as provided by federal and state law and as
1276	provided in plans developed by and agreements with Workforce
1277	Florida, Inc. The agency shall prepare and submit as a separate
1278	budget entity a unified budget request for workforce
1279	development, in accordance with chapter 216 for, and in
1280	conjunction with, Workforce Florida, Inc., and its board. The
1281	head of the agency is the director of Workforce Innovation, who
1282	shall be appointed by the Governor. Accountability and reporting
1283	functions of the agency shall be administered by the director or
1284	his or her designee. Included in these functions are budget
1285	management, financial management, audit, performance management
1286	standards and controls, assessing outcomes of service delivery,
1287	and financial administration of workforce programs pursuant to
1288	s. 445.004(5) and (8)(9). Within the agency's overall
1289	organizational structure, the agency shall include the following
1290	offices which shall have the specified responsibilities:
1291	(a) The Office of Workforce Services shall administer the
1292	unemployment compensation program, the Rapid Response program,
1293	the Work Opportunity Tax Credit program, the Alien Labor
1294	Certification program, and any other programs that are delivered
1295	directly by agency staff rather than through the one-stop
1296	delivery system. The office shall be directed by the Deputy
1297	Director for Workforce Services, who shall be appointed by and
1298	serve at the pleasure of the director.
1299	(b) The Office of Program Support and Accountability shall
1300	administer state merit system program staff within the workforce
1301	service delivery system, pursuant to policies of Workforce
1302	Florida, Inc. The office shall be responsible for delivering
1303	services through the one-stop delivery system and for ensuring
1304	that participants in welfare transition programs receive case
1305	management services, diversion assistance, support services,
1306	including subsidized child care and transportation services,
1307	Medicaid services, and transition assistance to enable them to
1308	succeed in the workforce. The office shall also be responsible
1309	for program quality assurance, grants and contract management,
1310	contracting, financial management, and reporting. The office
1311	shall be directed by the Deputy Director for Program Support and
1312	Accountability, who shall be appointed by and serve at the
1313	pleasure of the director. The office shall be responsible for:
1314	1. Establishing monitoring, quality assurance, and quality
1315	improvement systems that routinely assess the quality and
1316	effectiveness of contracted programs and services.
1317	2. Annual review of each regional workforce board and
1318	administrative entity to ensure adequate systems of reporting
1319	and control are in place, and monitoring, quality assurance, and
1320	quality improvement activities are conducted routinely, and
1321	corrective action is taken to eliminate deficiencies.
1322	(c) The Office of Agency Support Services shall be
1323	responsible for procurement, human resource services, and
1324	information services including delivering information on labor
1325	markets, employment, occupations, and performance, and shall
1326	implement and maintain information systems that are required for
1327	the effective operation of the one-stop delivery system and the
1328	school readiness services system, including, but not limited to,
1329	those systems described in s. 445.009. The office will be under
1330	the direction of the Deputy Director for Agency Support
1331	Services, who shall be appointed by and serve at the pleasure of
1332	the director. The office shall be responsible for establishing:
1333	1. Information systems and controls that report reliable,
1334	timely and accurate fiscal and performance data for assessing
1335	outcomes, service delivery, and financial administration of
1336	workforce programs pursuant to s. 445.004(5) and (8)(9).
1337	2. Information systems that support service integration
1338	and case management by providing for case tracking for
1339	participants in welfare transition programs.
1340	3. Information systems that support school readiness
1341	services.
1342	(d) The Unemployment Appeals Commission, authorized by s.
1343	443.012, shall not be subject to the control, supervision, or
1344	direction by the Agency for Workforce Innovation in the
1345	performance of its powers and duties but shall receive any and
1346	all support and assistance from the agency that may be required
1347	for the performance of its duties.
1348	Section 14. Paragraph (c) of subsection (12) of section
1349	24.105, Florida Statutes, is amended to read:
1350	24.105 Powers and duties of department.--The department
1351	shall:
1352	(12)(c) Any information made confidential and exempt from
1353	the provisions of s. 119.07(1) under this subsection shall be
1354	disclosed to the Auditor General, to the Office of Program
1355	Policy Analysis andGovernment Accountability, or to the
1356	independent auditor selected under s. 24.123 upon such person's
1357	request therefor. If the President of the Senate or the Speaker
1358	of the House of Representatives certifies that information made
1359	confidential under this subsection is necessary for effecting
1360	legislative changes, the requested information shall be
1361	disclosed to him or her, and he or she may disclose such
1362	information to members of the Legislature and legislative staff
1363	as necessary to effect such purpose.
1364	Section 15. Paragraph (b) of subsection (7) of section
1365	24.108, Florida Statutes, is amended to read:
1366	24.108 Division of Security; duties; security report.--
1367	(7)
1368	(b) The portion of the security report containing the
1369	overall evaluation of the department in terms of each aspect of
1370	security shall be presented to the Governor, the President of
1371	the Senate, and the Speaker of the House of Representatives. The
1372	portion of the security report containing specific
1373	recommendations shall be confidential and shall be presented
1374	only to the secretary, the Governor, and the Office of
1375	Government AccountabilityAuditor General; however, upon
1376	certification that such information is necessary for the purpose
1377	of effecting legislative changes, such information shall be
1378	disclosed to the President of the Senate and the Speaker of the
1379	House of Representatives, who may disclose such information to
1380	members of the Legislature and legislative staff as necessary to
1381	effect such purpose. However, any person who receives a copy of
1382	such information or other information which is confidential
1383	pursuant to this act or rule of the department shall maintain
1384	its confidentiality. The confidential portion of the report is
1385	exempt from the provisions of s. 119.07(1) and s. 24(a), Art. I
1386	of the State Constitution.
1387	Section 16. Subsection (4) of section 24.120, Florida
1388	Statutes, is amended to read:
1389	24.120 Financial matters; Administrative Trust Fund;
1390	interagency cooperation.--
1391	(4) The department shall cooperate with the State
1392	Treasurer, the Comptroller, the Auditor General,and the Office
1393	of Program Policy Analysis andGovernment Accountability by
1394	giving employees designated by any of them access to facilities
1395	of the department for the purpose of efficient compliance with
1396	their respective responsibilities.
1397	Section 17. Subsection (2) of section 24.123, Florida
1398	Statutes, is amended to read:
1399	24.123 Annual audit of financial records and reports.--
1400	(2) The Office of Government AccountabilityAuditor
1401	Generalmay at any time conduct an audit of any phase of the
1402	operations of the state lottery and shall receive a copy of the
1403	yearly independent financial audit and any security report
1404	prepared pursuant to s. 24.108.
1405	Section 18. Subsection (3) of section 25.075, Florida
1406	Statutes, is amended to read:
1407	25.075 Uniform case reporting system.--
1408	(3) The Office of Government AccountabilityAuditor
1409	Generalshall audit the reports made to the Supreme Court in
1410	accordance with the uniform system established by the Supreme
1411	Court.
1412	Section 19. Paragraph (k) of subsection (2) of section
1413	39.202, Florida Statutes, is amended to read:
1414	39.202 Confidentiality of reports and records in cases of
1415	child abuse or neglect.--
1416	(2) Access to such records, excluding the name of the
1417	reporter which shall be released only as provided in subsection
1418	(4), shall be granted only to the following persons, officials,
1419	and agencies:
1420	(k) Any appropriate official of a Florida advocacy council
1421	investigating a report of known or suspected child abuse,
1422	abandonment, or neglect; the Auditor General or the Office of
1423	Program Policy Analysis andGovernment Accountability for the
1424	purpose of conducting audits or examinations pursuant to law; or
1425	the guardian ad litem for the child.
1426	Section 20. Subsection (2) of section 68.085, Florida
1427	Statutes, is amended to read:
1428	68.085 Awards to plaintiffs bringing action.--
1429	(2) If the department proceeds with an action which the
1430	court finds to be based primarily on disclosures of specific
1431	information, other than that provided by the person bringing the
1432	action, relating to allegations or transactions in a criminal,
1433	civil, or administrative hearing; a legislative, administrative,
1434	inspector general, or Office of Government Accountability
1435	Auditor Generalreport, hearing, audit, or investigation; or
1436	from the news media, the court may award such sums as it
1437	considers appropriate, but in no case more than 10 percent of
1438	the proceeds recovered under a judgment or received in
1439	settlement of a claim under this act, taking into account the
1440	significance of the information and the role of the person
1441	bringing the action in advancing the case to litigation.
1442	Section 21. Subsection (3) of section 68.087, Florida
1443	Statutes, is amended to read:
1444	68.087 Exemptions to civil actions.--
1445	(3) No court shall have jurisdiction over an action
1446	brought under this act based upon the public disclosure of
1447	allegations or transactions in a criminal, civil, or
1448	administrative hearing; in a legislative, administrative,
1449	inspector general, or Office of Government Accountability
1450	Auditor General, Comptroller, or Department of Banking and
1451	Finance report, hearing, audit, or investigation; or from the
1452	news media, unless the action is brought by the department, or
1453	unless the person bringing the action is an original source of
1454	the information. For purposes of this subsection, the term
1455	“original source” means an individual who has direct and
1456	independent knowledge of the information on which the
1457	allegations are based and has voluntarily provided the
1458	information to the department before filing an action under this
1459	act based on the information.
1460	Section 22. Subsection (13) of section 70.20, Florida
1461	Statutes, is amended to read:
1462	70.20 Balancing of interests.--It is a policy of this
1463	state to encourage municipalities, counties, and other
1464	governmental entities and sign owners to enter into relocation
1465	and reconstruction agreements that allow governmental entities
1466	to undertake public projects and accomplish public goals without
1467	the expenditure of public funds while allowing the continued
1468	maintenance of private investment in signage as a medium of
1469	commercial and noncommercial communication.
1470	(13) Effective upon this section becoming a law, the
1471	Office of Program Policy Analysis and Government Accountability,
1472	in consultation with the property appraisers and the affected
1473	private sector parties, shall conduct a study of the value of
1474	offsite signs in relation to, and in comparison with, the
1475	valuation of other commercial properties for ad valorem tax
1476	purposes, including a comparison of tax valuations from other
1477	states. The Office of Program Policy Analysis and Government
1478	Accountability shall complete the study by December 31, 2002,
1479	and shall report the results of the study to the President of
1480	the Senate and the Speaker of the House of Representatives.
1481	Section 23. Subsection (1) of section 110.116, Florida
1482	Statutes, is amended to read:
1483	110.116 Personnel information system; payroll
1484	procedures.--
1485	(1) The Department of Management Services shall establish
1486	and maintain, in coordination with the payroll system of the
1487	Department of Banking and Finance, a complete personnel
1488	information system for all authorized and established positions
1489	in the state service, with the exception of employees of the
1490	Legislature. The specifications shall be developed in
1491	conjunction with the payroll system of the Department of Banking
1492	and Finance and in coordination with the Office of Government
1493	AccountabilityAuditor General. The Department of Banking and
1494	Finance shall determine that the position occupied by each
1495	employee has been authorized and established in accordance with
1496	the provisions of s. 216.251. The Department of Management
1497	Services shall develop and maintain a position numbering system
1498	that will identify each established position, and such
1499	information shall be a part of the payroll system of the
1500	Department of Banking and Finance. With the exception of
1501	employees of the Legislature, this system shall include all
1502	career service positions and those positions exempted from
1503	career service provisions, notwithstanding the funding source of
1504	the salary payments, and information regarding persons receiving
1505	payments from other sources. Necessary revisions shall be made
1506	in the personnel and payroll procedures of the state to avoid
1507	duplication insofar as is feasible. A list shall be organized by
1508	budget entity to show the employees or vacant positions within
1509	each budget entity. This list shall be available to the Speaker
1510	of the House of Representatives and the President of the Senate
1511	upon request.
1512	Section 24. Paragraph (b) of subsection (8) of section
1513	112.061, Florida Statutes, is amended to read:
1514	112.061 Per diem and travel expenses of public officers,
1515	employees, and authorized persons.--
1516	(8) OTHER EXPENSES.--
1517	(b) Other expenses which are not specifically authorized
1518	by this section may be approved by the Department of Banking and
1519	Finance pursuant to rules adopted by it. Expenses approved
1520	pursuant to this paragraph shall be reported by the Department
1521	of Banking and Finance to the Office of Government
1522	AccountabilityAuditor Generalannually.
1523	Section 25. Paragraphs (a) and (c) of subsection (8) of
1524	section 112.324, Florida Statutes, are amended to read:
1525	112.324 Procedures on complaints of violations; public
1526	records and meeting exemptions.--
1527	(8) If, in cases pertaining to complaints other than
1528	complaints against impeachable officers or members of the
1529	Legislature, upon completion of a full and final investigation
1530	by the commission, the commission finds that there has been a
1531	violation of this part or of s. 8, Art. II of the State
1532	Constitution, it shall be the duty of the commission to report
1533	its findings and recommend appropriate action to the proper
1534	disciplinary official or body as follows, and such official or
1535	body shall have the power to invoke the penalty provisions of
1536	this part, including the power to order the appropriate
1537	elections official to remove a candidate from the ballot for a
1538	violation of s. 112.3145 or s. 8(a) and (i), Art. II of the
1539	State Constitution:
1540	(a) The President of the Senate and the Speaker of the
1541	House of Representatives, jointly, in any case concerning the
1542	Public Counsel, members of the Public Service Commission,
1543	members of the Public Service Commission Nominating Council, the
1544	Auditor General, the director of the Office of Program Policy
1545	Analysis and Government Accountability,or members of the
1546	Legislative Committee on Intergovernmental Relations.
1547	(c) The President of the Senate, in any case concerning an
1548	employee of the Senate; the Speaker of the House of
1549	Representatives, in any case concerning an employee of the House
1550	of Representatives; or the President and the Speaker, jointly,
1551	in any case concerning an employee of a committee of the
1552	Legislature whose members are appointed solely by the President
1553	and the Speaker or in any case concerning an employee of the
1554	Public Counsel, Public Service Commission, Auditor General,
1555	Office of Program Policy Analysis andGovernment Accountability,
1556	or Legislative Committee on Intergovernmental Relations.
1557	Section 26. Section 112.658, Florida Statutes, is
1558	repealed:
1559	112.658 Office of Program Policy Analysis and Government
1560	Accountability to determine compliance of the Florida Retirement
1561	System.--
1562	(1) The Office of Program Policy Analysis and Government
1563	Accountability shall determine, through the examination of
1564	actuarial reviews, financial statements, and the practices and
1565	procedures of the Department of Management Services, the
1566	compliance of the Florida Retirement System with the provisions
1567	of this act.
1568	(2) The Office of Program Policy Analysis and Government
1569	Accountability shall employ an independent consulting actuary
1570	who is an enrolled actuary as defined in this part to assist in
1571	the determination of compliance.
1572	(3) The Office of Program Policy Analysis and Government
1573	Accountability shall employ the same actuarial standards to
1574	monitor the Department of Management Services as the Department
1575	of Management Services uses to monitor local governments.
1576	Section 27. Subsection (6) of section 119.07, Florida
1577	Statutes, is amended to read:
1578	119.07 Inspection, examination, and duplication of
1579	records; exemptions.--
1580	(6) Nothing in subsection (3) or any other general or
1581	special law shall limit the access of the Auditor General, the
1582	Office of Program Policy Analysis andGovernment Accountability,
1583	or any state, county, municipal, university, board of community
1584	college, school district, or special district internal auditor
1585	to public records when such person states in writing that such
1586	records are needed for a properly authorized audit, examination,
1587	or investigation. Such person shall maintain the confidentiality
1588	of any public records that are confidential or exempt from the
1589	provisions of subsection (1) and shall be subject to the same
1590	penalties as the custodians of those public records for
1591	violating confidentiality.
1592	Section 28. Subsection (5) of section 121.051, Florida
1593	Statutes, is amended to read:
1594	121.051 Participation in the system.--
1595	(5) RIGHTS LIMITED.--
1596	(a) Participation in the system shall not give any member
1597	the right to be retained in the employ of the employer or, upon
1598	dismissal, to have any right or interest in the fund other than
1599	herein provided.
1600	(b) A member who is convicted by a court of competent
1601	jurisdiction of causing a shortage in a public account, when
1602	such shortage is certified by the Office of Government
1603	AccountabilityAuditor Generalor a certified public accountant,
1604	may not retire or receive any benefits under this chapter so
1605	long as such shortage exists.
1606	Section 29. Paragraph (c) of subsection (1) of section
1607	121.055, Florida Statutes, is amended to read:
1608	121.055 Senior Management Service Class.--There is hereby
1609	established a separate class of membership within the Florida
1610	Retirement System to be known as the “Senior Management Service
1611	Class,” which shall become effective February 1, 1987.
1612	(1)
1613	(c)1. Effective January 1, 1990, participation in the
1614	Senior Management Service Class shall be compulsory for up to 75
1615	nonelective positions at the level of committee staff director
1616	or higher or equivalent managerial or policymaking positions
1617	within the House of Representatives, as selected by the Speaker
1618	of the House of Representatives, up to 50 nonelective positions
1619	at the level of committee staff director or higher or equivalent
1620	managerial or policymaking positions within the Senate, as
1621	selected by the President of the Senate, all staff directors of
1622	joint committees and service offices of the Legislature, the
1623	Auditor General and up to 9 managerial or policymaking positions
1624	within the Office of Government Accountabilityhis or her office
1625	as selected by the Auditor General, and the executive director
1626	of the Commission on Ethics.
1627	2. Participation in this class shall be compulsory, except
1628	as provided in subparagraph 3., for any legislative employee who
1629	holds a position designated for coverage in the Senior
1630	Management Service Class, and such participation shall continue
1631	until the employee terminates employment in a covered position.
1632	3. In lieu of participation in the Senior Management
1633	Service Class, at the discretion of the President of the Senate
1634	and the Speaker of the House of Representatives, such members
1635	may participate in the Senior Management Service Optional
1636	Annuity Program as established in subsection (6).
1637	Section 30. Paragraph (x) of subsection (1) of section
1638	125.01, Florida Statutes, is amended to read:
1639	125.01 Powers and duties.--
1640	(1) The legislative and governing body of a county shall
1641	have the power to carry on county government. To the extent not
1642	inconsistent with general or special law, this power includes,
1643	but is not restricted to, the power to:
1644	(x) Employ an independent certified public accounting firm
1645	to audit any funds, accounts, and financial records of the
1646	county and its agencies and governmental subdivisions. Entities
1647	that are funded wholly or in part by the county, at the
1648	discretion of the county, may be required by the county to
1649	conduct a performance audit paid for by the county. An entity
1650	shall not be considered as funded by the county by virtue of the
1651	fact that such entity utilizes the county to collect taxes,
1652	assessments, fees, or other revenue. If an independent special
1653	district receives county funds pursuant to a contract or
1654	interlocal agreement for the purposes of funding, in whole or in
1655	part, a discrete program of the district, only that program may
1656	be required by the county to undergo a performance audit. Not
1657	fewer than five copies of each complete audit report, with
1658	accompanying documents, shall be filed with the clerk of the
1659	circuit court and maintained there for public inspection. The
1660	clerk shall thereupon forward one complete copy of the audit
1661	report with accompanying documents to the Office of Government
1662	AccountabilityAuditor General.
1663	Section 31. Section 136.08, Florida Statutes, is amended
1664	to read:
1665	136.08 Accounts subject to examination by authorized
1666	persons.--The accounts of each and every board and the county
1667	accounts of each and every depository, mentioned or provided for
1668	in this chapter, shall at all times be subject to the inspection
1669	and examination by the county auditor and by the Office of
1670	Government AccountabilityAuditor General.
1671	Section 32. Paragraph (o) of subsection (1) of section
1672	154.11, Florida Statutes, is amended to read:
1673	154.11 Powers of board of trustees.--
1674	(1) The board of trustees of each public health trust
1675	shall be deemed to exercise a public and essential governmental
1676	function of both the state and the county and in furtherance
1677	thereof it shall, subject to limitation by the governing body of
1678	the county in which such board is located, have all of the
1679	powers necessary or convenient to carry out the operation and
1680	governance of designated health care facilities, including, but
1681	without limiting the generality of, the foregoing:
1682	(o) To employ certified public accountants to audit and
1683	analyze the records of the board and to prepare financial or
1684	revenue statements of the board; however, this paragraph shall
1685	not in any way affect any responsibility of the Office of
1686	Government AccountabilityAuditor Generalpursuant to s. 11.45.
1687	Section 33. Section 163.2526, Florida Statutes, is amended
1688	to read:
1689	163.2526 Review and evaluation.-- Before the 2004 Regular
1690	Session of the Legislature, the Office of Program Policy
1691	Analysis andGovernment Accountability shall perform a review
1692	and evaluation of ss. 163.2511-163.2526, including the financial
1693	incentives listed in s. 163.2520. The report must evaluate the
1694	effectiveness of the designation of urban infill and
1695	redevelopment areas in stimulating urban infill and
1696	redevelopment and strengthening the urban core. A report of the
1697	findings and recommendations of the Office of Program Policy
1698	Analysis andGovernment Accountability shall be submitted to the
1699	President of the Senate and the Speaker of the House of
1700	Representatives before the 2004 Regular Session of the
1701	Legislature.
1702	Section 34. Subsection (12) of section 163.3246, Florida
1703	Statutes, is amended to read:
1704	163.3246 Local government comprehensive planning
1705	certification program.--
1706	(12) The Office of Program Policy Analysis andGovernment
1707	Accountability shall prepare a report evaluating the
1708	certification program, which shall be submitted to the Governor,
1709	the President of the Senate, and the Speaker of the House of
1710	Representatives by December 1, 2007.
1711	Section 35. Subsections (2) and (5) of section 189.4035,
1712	Florida Statutes, are amended to read:
1713	189.4035 Preparation of official list of special
1714	districts.--
1715	(2) The official list shall be produced by the department
1716	after the department has notified each special district that is
1717	currently reporting to the department, the Department of Banking
1718	and Finance pursuant to s. 218.32, or the Office of Government
1719	AccountabilityAuditor Generalpursuant to s. 218.39. Upon
1720	notification, each special district shall submit, within 60
1721	days, its determination of its status. The determination
1722	submitted by a special district shall be consistent with the
1723	status reported in the most recent local government audit of
1724	district activities submitted to the Office of Government
1725	AccountabilityAuditor Generalpursuant to s. 218.39.
1726	(5) The official list of special districts shall be
1727	distributed by the department on October 1 of each year to the
1728	President of the Senate, the Speaker of the House of
1729	Representatives, the Office of Government AccountabilityAuditor
1730	General, the Department of Revenue, the Department of Banking
1731	and Finance, the Department of Management Services, the State
1732	Board of Administration, counties, municipalities, county
1733	property appraisers, tax collectors, and supervisors of
1734	elections and to all interested parties who request the list.
1735	Section 36. Subsection (1) of section 189.412, Florida
1736	Statutes, is amended to read:
1737	189.412 Special District Information Program; duties and
1738	responsibilities.--The Special District Information Program of
1739	the Department of Community Affairs is created and has the
1740	following special duties:
1741	(1) The collection and maintenance of special district
1742	compliance status reports from the Office of Government
1743	AccountabilityAuditor General, the Department of Banking and
1744	Finance, the Division of Bond Finance of the State Board of
1745	Administration, the Department of Management Services, the
1746	Department of Revenue, and the Commission on Ethics for the
1747	reporting required in ss. 112.3144, 112.3145, 112.3148,
1748	112.3149, 112.63, 200.068, 218.32, 218.38, 218.39, and 280.17
1749	and chapter 121 and from state agencies administering programs
1750	that distribute money to special districts. The special district
1751	compliance status reports must consist of a list of special
1752	districts used in that state agency and a list of which special
1753	districts did not comply with the reporting statutorily required
1754	by that agency.
1755	Section 37. Paragraphs (f) and (g) of subsection (5) of
1756	section 189.428, Florida Statutes, are amended to read:
1757	189.428 Special districts; oversight review process.--
1758	(5) Those conducting the oversight review process shall,
1759	at a minimum, consider the listed criteria for evaluating the
1760	special district, but may also consider any additional factors
1761	relating to the district and its performance. If any of the
1762	listed criteria do not apply to the special district being
1763	reviewed, they need not be considered. The criteria to be
1764	considered by the reviewer include:
1765	(f) Whether the Office of Government Accountability
1766	Auditor Generalhas notified the Legislative Auditing Committee
1767	that the special district's audit report, reviewed pursuant to
1768	s. 11.45(7), indicates that a deteriorating financial condition
1769	exists that may cause a condition described in s. 218.503(1) to
1770	occur if actions are not taken to address such condition.
1771	(g) Whether the Office of Government Accountability
1772	Auditor Generalhas determined that the special district is in a
1773	state of financial emergency as provided in s. 218.503(1), and
1774	has notified the Governor and the Legislative Auditing
1775	Committee.
1776	Section 38. Paragraph (b) of subsection (4) of section
1777	192.0105, Florida Statutes, is amended to read:
1778	192.0105 Taxpayer rights.--There is created a Florida
1779	Taxpayer's Bill of Rights for property taxes and assessments to
1780	guarantee that the rights, privacy, and property of the
1781	taxpayers of this state are adequately safeguarded and protected
1782	during tax levy, assessment, collection, and enforcement
1783	processes administered under the revenue laws of this state. The
1784	Taxpayer's Bill of Rights compiles, in one document, brief but
1785	comprehensive statements that summarize the rights and
1786	obligations of the property appraisers, tax collectors, clerks
1787	of the court, local governing boards, the Department of Revenue,
1788	and taxpayers. Additional rights afforded to payors of taxes and
1789	assessments imposed under the revenue laws of this state are
1790	provided in s. 213.015. The rights afforded taxpayers to assure
1791	that their privacy and property are safeguarded and protected
1792	during tax levy, assessment, and collection are available only
1793	insofar as they are implemented in other parts of the Florida
1794	Statutes or rules of the Department of Revenue. The rights so
1795	guaranteed to state taxpayers in the Florida Statutes and the
1796	departmental rules include:
1797	(4) THE RIGHT TO CONFIDENTIALITY.--
1798	(b) The right to limiting access to a taxpayer's records
1799	by a property appraiser, the Department of Revenue, and the
1800	Office of Government AccountabilityAuditor Generalonly to
1801	those instances in which it is determined that such records are
1802	necessary to determine either the classification or the value of
1803	taxable nonhomestead property (see s. 195.027(3)).
1804	Section 39. Section 193.074, Florida Statutes, is amended
1805	to read:
1806	193.074 Confidentiality of returns.--All returns of
1807	property and returns required by s. 201.022 submitted by the
1808	taxpayer pursuant to law shall be deemed to be confidential in
1809	the hands of the property appraiser, the clerk of the circuit
1810	court, the department, the tax collector, the Auditor General,
1811	and the Office of Program Policy Analysis andGovernment
1812	Accountability, and their employees and persons acting under
1813	their supervision and control, except upon court order or order
1814	of an administrative body having quasi-judicial powers in ad
1815	valorem tax matters, and such returns are exempt from the
1816	provisions of s. 119.07(1).
1817	Section 40. Paragraph (a) of subsection (2) of section
1818	193.1142, Florida Statutes, is amended to read:
1819	193.1142 Approval of assessment rolls.--
1820	(2)(a) The executive director or his or her designee shall
1821	disapprove all or part of any assessment roll of any county not
1822	in full compliance with the administrative order of the
1823	executive director issued pursuant to the notice called for in
1824	s. 195.097 and shall otherwise disapprove all or any part of any
1825	roll not assessed in substantial compliance with law, as
1826	disclosed during the investigation by the department, including,
1827	but not limited to, audits by the Department of Revenue and
1828	Office of Government AccountabilityAuditor Generalestablishing
1829	noncompliance.
1830	Section 41. Subsections (3) and (6) of section 195.027,
1831	Florida Statutes, are amended to read:
1832	195.027 Rules and regulations.--
1833	(3) The rules and regulations shall provide procedures
1834	whereby the property appraiser, the Department of Revenue, and
1835	the Office of Government AccountabilityAuditor Generalshall be
1836	able to obtain access, where necessary, to financial records
1837	relating to nonhomestead property which records are required to
1838	make a determination of the proper assessment as to the
1839	particular property in question. Access to a taxpayer's records
1840	shall be provided only in those instances in which it is
1841	determined that such records are necessary to determine either
1842	the classification or the value of the taxable nonhomestead
1843	property. Access shall be provided only to those records which
1844	pertain to the property physically located in the taxing county
1845	as of January 1 of each year and to the income from such
1846	property generated in the taxing county for the year in which a
1847	proper assessment is made. All records produced by the taxpayer
1848	under this subsection shall be deemed to be confidential in the
1849	hands of the property appraiser, the department, the tax
1850	collector, and the Office of Government AccountabilityAuditor
1851	Generaland shall not be divulged to any person, firm, or
1852	corporation, except upon court order or order of an
1853	administrative body having quasi-judicial powers in ad valorem
1854	tax matters, and such records are exempt from the provisions of
1855	s. 119.07(1).
1856	(6) The fees and costs of the sale or purchase and terms
1857	of financing shall be presumed to be usual unless the buyer or
1858	seller or agent thereof files a form which discloses the unusual
1859	fees, costs, and terms of financing. Such form shall be filed
1860	with the clerk of the circuit court at the time of recording.
1861	The rules and regulations shall prescribe an information form to
1862	be used for this purpose. Either the buyer or the seller or the
1863	agent of either shall complete the information form and certify
1864	that the form is accurate to the best of his or her knowledge
1865	and belief. The information form shall be confidential in the
1866	hands of all persons after delivery to the clerk, except that
1867	the Department of Revenue and the Office of Government
1868	AccountabilityAuditor Generalshall have access to it in the
1869	execution of their official duties, and such form is exempt from
1870	the provisions of s. 119.07(1). The information form may be used
1871	in any judicial proceeding, upon a motion to produce duly made
1872	by any party to such proceedings. Failure of the clerk to obtain
1873	an information form with the recording shall not impair the
1874	validity of the recording or the conveyance. The form shall
1875	provide for a notation by the clerk indicating the book and page
1876	number of the conveyance in the official record books of the
1877	county. The clerk shall promptly deliver all information forms
1878	received to the property appraiser for his or her custody and
1879	use.
1880	Section 42. Section 195.084, Florida Statutes, is amended
1881	to read:
1882	195.084 Information exchange.--
1883	(1) The department shall promulgate rules and regulations
1884	for the exchange of information among the department, the
1885	property appraisers' offices, the tax collector, the Auditor
1886	General, and the Office of Program Policy Analysis and
1887	Government Accountability. All records and returns of the
1888	department useful to the property appraiser or the tax collector
1889	shall be made available upon request but subject to the
1890	reasonable conditions imposed by the department. This section
1891	shall supersede statutes prohibiting disclosure only with
1892	respect to the property appraiser, the tax collector, the
1893	Auditor General, and the Office of Program Policy Analysis and
1894	Government Accountability, but the department may establish
1895	regulations setting reasonable conditions upon the access to and
1896	custody of such information. The Auditor General, and theOffice
1897	of Program Policy Analysis andGovernment Accountability, the
1898	tax collectors, and the property appraisers shall be bound by
1899	the same requirements of confidentiality as the Department of
1900	Revenue. Breach of confidentiality shall be a misdemeanor of the
1901	first degree, punishable as provided by ss. 775.082 and 775.083.
1902	(2) All of the records of property appraisers and
1903	collectors, including, but not limited to, worksheets and
1904	property record cards, shall be made available to the Department
1905	of Revenue,the Auditor General, and the Office of Program
1906	Policy Analysis andGovernment Accountability. Property
1907	appraisers and collectors are hereby directed to cooperate fully
1908	with representatives of the Department of Revenue, the Auditor
1909	General, and the Office of Program Policy Analysis and
1910	Government Accountability in realizing the objectives stated in
1911	s. 195.0012.
1912	Section 43. Paragraph (c) of subsection (4) of section
1913	196.101, Florida Statutes, is amended to read:
1914	196.101 Exemption for totally and permanently disabled
1915	persons.--
1916	(4)(c) The department shall require by rule that the
1917	taxpayer annually submit a sworn statement of gross income,
1918	pursuant to paragraph (a). The department shall require that the
1919	filing of such statement be accompanied by copies of federal
1920	income tax returns for the prior year, wage and earnings
1921	statements (W-2 forms), and other documents it deems necessary,
1922	for each member of the household. The taxpayer's statement shall
1923	attest to the accuracy of such copies. The department shall
1924	prescribe and furnish a form to be used for this purpose which
1925	form shall include spaces for a separate listing of United
1926	States Department of Veterans Affairs benefits and social
1927	security benefits. All records produced by the taxpayer under
1928	this paragraph are confidential in the hands of the property
1929	appraiser, the department, the tax collector, the Auditor
1930	General, and the Office of Program Policy Analysis and
1931	Government Accountability,and shall not be divulged to any
1932	person, firm, or corporation except upon court order or order of
1933	an administrative body having quasi-judicial powers in ad
1934	valorem tax matters, and such records are exempt from the
1935	provisions of s. 119.07(1).
1936	Section 44. Subsection (6) of section 213.053, Florida
1937	Statutes, is amended to read:
1938	213.053 Confidentiality and information sharing.--
1939	(6) Any information received by the Department of Revenue
1940	in connection with the administration of taxes, including, but
1941	not limited to, information contained in returns, reports,
1942	accounts, or declarations filed by persons subject to tax, shall
1943	be made available by the department to the Auditor General or
1944	his or her authorized agent, the director of the Office of
1945	Program Policy Analysis and Government Accountability or his or
1946	her authorized agent,the Comptroller or his or her authorized
1947	agent, the Insurance Commissioner or his or her authorized
1948	agent, the Treasurer or his or her authorized agent, or a
1949	property appraiser or tax collector or their authorized agents
1950	pursuant to s. 195.084(1), in the performance of their official
1951	duties, or to designated employees of the Department of
1952	Education solely for determination of each school district's
1953	price level index pursuant to s. 1011.62(2); however, no
1954	information shall be disclosed to the Auditor General or his or
1955	her authorized agent, the director of the Office of Program
1956	Policy Analysis and Government Accountability or his or her
1957	authorized agent,the Comptroller or his or her authorized
1958	agent, the Insurance Commissioner or his or her authorized
1959	agent, the Treasurer or his or her authorized agent, or to a
1960	property appraiser or tax collector or their authorized agents,
1961	or to designated employees of the Department of Education if
1962	such disclosure is prohibited by federal law. The Auditor
1963	General or his or her authorized agent, the director of the
1964	Office of Program Policy Analysis and Government Accountability
1965	or his or her authorized agent,the Comptroller or his or her
1966	authorized agent, the Treasurer or his or her authorized agent,
1967	and the property appraiser or tax collector and their authorized
1968	agents, or designated employees of the Department of Education
1969	shall be subject to the same requirements of confidentiality and
1970	the same penalties for violation of the requirements as the
1971	department. For the purpose of this subsection, “designated
1972	employees of the Department of Education” means only those
1973	employees directly responsible for calculation of price level
1974	indices pursuant to s. 1011.62(2). It does not include the
1975	supervisors of such employees or any other employees or elected
1976	officials within the Department of Education.
1977	Section 45. Subsections (7), (8), and (9) of section
1978	215.44, Florida Statutes, are renumbered as subsections (6),
1979	(7), and (8), respectively, and present subsection (6) of said
1980	section is amended to read:
1981	215.44 Board of Administration; powers and duties in
1982	relation to investment of trust funds.--
1983	(6) The Office of Program Policy Analysis and Government
1984	Accountability shall examine the board's management of
1985	investments every 2 years. The Office of Program Policy Analysis
1986	and Government Accountability shall submit such reports to the
1987	board, the President of the Senate, and the Speaker of the House
1988	of Representatives and their designees.
1989	Section 46. Subsection (3) of section 215.93, Florida
1990	Statutes, is amended to read:
1991	215.93 Florida Financial Management Information System.--
1992	(3) The Florida Financial Management Information System
1993	shall include financial management data and utilize the chart of
1994	accounts approved by the Comptroller. Common financial
1995	management data shall include, but not be limited to, data
1996	codes, titles, and definitions used by one or more of the
1997	functional owner subsystems. The Florida Financial Management
1998	Information System shall utilize common financial management
1999	data codes. The council shall recommend and the board shall
2000	adopt policies regarding the approval and publication of the
2001	financial management data. The Comptroller shall adopt policies
2002	regarding the approval and publication of the chart of accounts.
2003	The Comptroller's chart of accounts shall be consistent with the
2004	common financial management data codes established by the
2005	coordinating council. Further, all systems not a part of the
2006	Florida Financial Management Information System which provide
2007	information to the system shall use the common data codes from
2008	the Florida Financial Management Information System and the
2009	Comptroller's chart of accounts. Data codes that cannot be
2010	supplied by the Florida Financial Management Information System
2011	and the Comptroller's chart of accounts and that are required
2012	for use by the information subsystems shall be approved by the
2013	board upon recommendation of the coordinating council. However,
2014	board approval shall not be required for those data codes
2015	specified by the Office of Government AccountabilityAuditor
2016	Generalunder the provisions of s. 215.94(6)(c).
2017	Section 47. Subsections (6) and (7) of section 215.94,
2018	Florida Statutes, are amended to read:
2019	215.94 Designation, duties, and responsibilities of
2020	functional owners.--
2021	(6)(a) The Office of Government AccountabilityAuditor
2022	Generalshall be advised by the functional owner of each
2023	information subsystem as to the date that the development or
2024	significant modification of its functional system specifications
2025	is to begin.
2026	(b) Upon such notification, the Office of Government
2027	AccountabilityAuditor Generalshall participate with each
2028	functional owner to the extent necessary to provide assurance
2029	that:
2030	1. The accounting information produced by the information
2031	subsystem adheres to generally accepted accounting principles.
2032	2. The information subsystem contains the necessary
2033	controls to maintain its integrity, within acceptable limits and
2034	at an acceptable cost.
2035	3. The information subsystem is auditable.
2036	(c) The Office of Government AccountabilityAuditor
2037	Generalshall specify those additional features,
2038	characteristics, controls, and internal control measures deemed
2039	necessary to carry out the provisions of this subsection.
2040	Further, it shall be the responsibility of each functional owner
2041	to install and incorporate such specified features,
2042	characteristics, controls, and internal control measures within
2043	each information subsystem.
2044	(7) The Office of Government AccountabilityAuditor
2045	Generalshall provide to the board and the coordinating council
2046	the findings and recommendations of any audit regarding the
2047	provisions of ss. 215.90-215.96.
2048	Section 48. Subsections (2), (5), (6), (7), (8), (9), and
2049	(10) of section 215.97, Florida Statutes, are amended to read:
2050	215.97 Florida Single Audit Act.--
2051	(2) Definitions; as used in this section, the term:
2052	(a) “Audit threshold” means the amount to use in
2053	determining when a state single audit of a nonstate entity shall
2054	be conducted in accordance with this section. Each nonstate
2055	entity that expends a total amount of state financial assistance
2056	equal to or in excess of $300,000 in any fiscal year of such
2057	nonstate entity shall be required to have a state single audit
2058	for such fiscal year in accordance with the requirements of this
2059	section. Every 2 years the Office of Government Accountability
2060	Auditor General, after consulting with the Executive Office of
2061	the Governor, the Comptroller, and all state agencies that
2062	provide state financial assistance to nonstate entities, shall
2063	review the amount for requiring audits under this section and
2064	may adjust such dollar amount consistent with the purpose of
2065	this section.
2066	(b) “Auditing standards” means the auditing standards as
2067	stated in the rules of the Office of Government Accountability
2068	Auditor Generalas applicable to for-profit organizations,
2069	nonprofit organizations, or local governmental entities.
2070	(c) “Catalog of State Financial Assistance” means a
2071	comprehensive listing of state projects. The Catalog of State
2072	Financial Assistance shall be issued by the Executive Office of
2073	the Governor after conferring with the Comptroller and all state
2074	agencies that provide state financial assistance to nonstate
2075	entities. The Catalog of State Financial Assistance shall
2076	include for each listed state project: the responsible state
2077	agency; standard state project number identifier; official
2078	title; legal authorization; and description of the state
2079	project, including objectives, restrictions, application and
2080	awarding procedures, and other relevant information determined
2081	necessary.
2082	(d) “Financial reporting package” means the nonstate
2083	entities' financial statements, Schedule of State Financial
2084	Assistance, auditor's reports, management letter, auditee's
2085	written responses or corrective action plan, correspondence on
2086	followup of prior years' corrective actions taken, and such
2087	other information determined by the Office of Government
2088	AccountabilityAuditor Generalto be necessary and consistent
2089	with the purposes of this section.
2090	(e) “Federal financial assistance” means financial
2091	assistance from federal sources passed through the state and
2092	provided to nonstate entities to carry out a federal program.
2093	“Federal financial assistance” includes all types of federal
2094	assistance as defined in applicable United States Office of
2095	Management and Budget circulars.
2096	(f) “For-profit organization” means any organization or
2097	sole proprietor but is not a local governmental entity or a
2098	nonprofit organization.
2099	(g) “Independent auditor” means an external state or local
2100	government auditor or a certified public accountant who meets
2101	the independence standards.
2102	(h) “Internal control over state projects” means a
2103	process, effected by an entity's management and other personnel,
2104	designed to provide reasonable assurance regarding the
2105	achievement of objectives in the following categories:
2106	1. Effectiveness and efficiency of operations.
2107	2. Reliability of financial operations.
2108	3. Compliance with applicable laws and regulations.
2109	(i) “Local governmental entity” means a county agency,
2110	municipality, or special district or any other entity (other
2111	than a district school board or community college), however
2112	styled, which independently exercises any type of governmental
2113	function.
2114	(j) “Major state project” means any state project meeting
2115	the criteria as stated in the rules of the Executive Office of
2116	the Governor. Such criteria shall be established after
2117	consultation with the Comptroller and appropriate state agencies
2118	that provide state financial assistance and shall consider the
2119	amount of state project expenditures or expenses or inherent
2120	risks. Each major state project shall be audited in accordance
2121	with the requirements of this section.
2122	(k) “Nonprofit organization” means any corporation, trust,
2123	association, cooperative, or other organization that:
2124	1. Is operated primarily for scientific, educational
2125	service, charitable, or similar purpose in the public interest;
2126	2. Is not organized primarily for profit;
2127	3. Uses net proceeds to maintain, improve, or expand the
2128	operations of the organization; and
2129	4. Has no part of its income or profit distributable to
2130	its members, directors, or officers.
2131	(l) “Nonstate entity” means a local governmental entity,
2132	nonprofit organization, or for-profit organization that receives
2133	state resources.
2134	(m) “Recipient” means a nonstate entity that receives
2135	state financial assistance directly from a state awarding
2136	agency.
2137	(n) “Schedule of State Financial Assistance” means a
2138	document prepared in accordance with the rules of the
2139	Comptroller and included in each financial reporting package
2140	required by this section.
2141	(o) “State awarding agency” means the state agency that
2142	provided state financial assistance to the nonstate entity.
2143	(p) “State financial assistance” means financial
2144	assistance from state resources, not including federal financial
2145	assistance and state matching, provided to nonstate entities to
2146	carry out a state project. “State financial assistance” includes
2147	all types of state assistance as stated in the rules of the
2148	Executive Office of the Governor established in consultation
2149	with the Comptroller and appropriate state agencies that provide
2150	state financial assistance. It includes state financial
2151	assistance provided directly by state awarding agencies or
2152	indirectly by recipients of state awards or subrecipients. It
2153	does not include procurement contracts used to buy goods or
2154	services from vendors. Audits of such procurement contracts with
2155	vendors are outside of the scope of this section. Also, audits
2156	of contracts to operate state-government-owned and contractor-
2157	operated facilities are excluded from the audit requirements of
2158	this section.
2159	(q) “State matching” means state resources provided to
2160	nonstate entities to be used to meet federal financial
2161	participation matching requirements of federal programs.
2162	(r) “State project” means all state financial assistance
2163	to a nonstate entity assigned a single state project number
2164	identifier in the Catalog of State Financial Assistance.
2165	(s) “State Projects Compliance Supplement” means a
2166	document issued by the Executive Office of the Governor, in
2167	consultation with the Comptroller and all state agencies that
2168	provide state financial assistance. The State Projects
2169	Compliance Supplement shall identify state projects, the
2170	significant compliance requirements, eligibility requirements,
2171	matching requirements, suggested audit procedures, and other
2172	relevant information determined necessary.
2173	(t) “State project-specific audit” means an audit of one
2174	state project performed in accordance with the requirements of
2175	subsection (9).
2176	(u) “State single audit” means an audit of a nonstate
2177	entity's financial statements and state financial assistance.
2178	Such audits shall be conducted in accordance with the auditing
2179	standards as stated in the rules of the Office of Government
2180	AccountabilityAuditor General.
2181	(v) "Subrecipient" means a nonstate entity that receives
2182	state financial assistance through another nonstate entity.
2183	(w) "Vendor" means a dealer, distributor, merchant, or
2184	other seller providing goods or services that are required for
2185	the conduct of a state project. These goods or services may be
2186	for an organization's own use or for the use of beneficiaries of
2187	the state project.
2188	(5) Each state awarding agency shall:
2189	(a) Provide to a recipient information needed by the
2190	recipient to comply with the requirements of this section,
2191	including:
2192	1. The audit and accountability requirements for state
2193	projects as stated in this section and applicable rules of the
2194	Executive Office of the Governor, rules of the Comptroller, and
2195	rules of the Office of Government AccountabilityAuditor
2196	General.
2197	2. Information from the Catalog of State Financial
2198	Assistance, including the standard state project number
2199	identifier; official title; legal authorization; and description
2200	of the state project including objectives, restrictions, and
2201	other relevant information determined necessary.
2202	3. Information from the State Projects Compliance
2203	Supplement, including the significant compliance requirements,
2204	eligibility requirements, matching requirements, suggested audit
2205	procedures, and other relevant information determined necessary.
2206	(b) Require the recipient, as a condition of receiving
2207	state financial assistance, to allow the state awarding agency,
2208	the Comptroller, and the Office of Government Accountability
2209	Auditor Generalaccess to the recipient's records and the
2210	recipient's independent auditor's working papers as necessary
2211	for complying with the requirements of this section.
2212	(c) Notify the recipient that this section does not limit
2213	the authority of the state awarding agency to conduct or arrange
2214	for the conduct of additional audits or evaluations of state
2215	financial assistance or limit the authority of any state agency
2216	inspector general, the Office of Government Accountability
2217	Auditor General, or any other state official.
2218	(d) Be provided one copy of each financial reporting
2219	package prepared in accordance with the requirement of this
2220	section.
2221	(e) Review the recipient financial reporting package,
2222	including the management letters and corrective action plans, to
2223	the extent necessary to determine whether timely and appropriate
2224	corrective action has been taken with respect to audit findings
2225	and recommendations pertaining to state financial assistance
2226	provided by the state agency.
2227	(6) As a condition of receiving state financial
2228	assistance, each recipient that provides state financial
2229	assistance to a subrecipient shall:
2230	(a) Provide to a subrecipient information needed by the
2231	subrecipient to comply with the requirements of this section,
2232	including:
2233	1. Identification of the state awarding agency.
2234	2. The audit and accountability requirements for state
2235	projects as stated in this section and applicable rules of the
2236	Executive Office of the Governor, rules of the Comptroller, and
2237	rules of the Office of Government AccountabilityAuditor
2238	General.
2239	3. Information from the Catalog of State Financial
2240	Assistance, including the standard state project number
2241	identifier; official title; legal authorization; and description
2242	of the state project, including objectives, restrictions, and
2243	other relevant information.
2244	4. Information from the State Projects Compliance
2245	Supplement including the significant compliance requirements,
2246	eligibility requirements, matching requirements, and suggested
2247	audit procedures, and other relevant information determined
2248	necessary.
2249	(b) Review the subrecipient audit reports, including the
2250	management letters, to the extent necessary to determine whether
2251	timely and appropriate corrective action has been taken with
2252	respect to audit findings and recommendations pertaining to
2253	state financial assistance provided by the state agency.
2254	(c) Perform such other procedures as specified in terms
2255	and conditions of the written agreement with the state awarding
2256	agency including any required monitoring of the subrecipient's
2257	use of state financial assistance through onsite visits, limited
2258	scope audits, or other specified procedures.
2259	(d) Require subrecipients, as a condition of receiving
2260	state financial assistance, to permit the independent auditor of
2261	the recipient, the state awarding agency, the Comptroller, and
2262	the Office of Government AccountabilityAuditor Generalaccess
2263	to the subrecipient's records and the subrecipient's independent
2264	auditor's working papers as necessary to comply with the
2265	requirements of this section.
2266	(7) Each recipient or subrecipient of state financial
2267	assistance shall comply with the following:
2268	(a) Each nonstate entity that receives state financial
2269	assistance and meets audit threshold requirements, in any fiscal
2270	year of the nonstate entity, as stated in the rules of the
2271	Office of Government AccountabilityAuditor General, shall have
2272	a state single audit conducted for such fiscal year in
2273	accordance with the requirements of this act and with additional
2274	requirements established in rules of the Executive Office of the
2275	Governor, rules of the Comptroller, and rules of the Office of
2276	Government AccountabilityAuditor General. If only one state
2277	project is involved in a nonstate entity's fiscal year, the
2278	nonstate entity may elect to have only a state project-specific
2279	audit of the state project for that fiscal year.
2280	(b) Each nonstate entity that receives state financial
2281	assistance and does not meet the threshold requirements, in any
2282	fiscal year of the nonstate entity, as stated in this law or the
2283	rules of the Office of Government AccountabilityAuditor General
2284	is exempt for such fiscal year from the state single audit
2285	requirements of this section. However, such nonstate entity must
2286	meet terms and conditions specified in the written agreement
2287	with the state awarding agency.
2288	(c) Regardless of the amount of the state financial
2289	assistance, the provisions of this section do not exempt a
2290	nonstate entity from compliance with provisions of law relating
2291	to maintaining records concerning state financial assistance to
2292	such nonstate entity or allowing access and examination of those
2293	records by the state awarding agency, the Comptroller, or the
2294	Office of Government AccountabilityAuditor General.
2295	(d) Audits conducted pursuant to this section shall be
2296	performed annually.
2297	(e) Audits conducted pursuant to this section shall be
2298	conducted by independent auditors in accordance with auditing
2299	standards as stated in rules of the Office of Government
2300	AccountabilityAuditor General.
2301	(f) Upon completion of the audit as required by this
2302	section, a copy of the recipient's financial reporting package
2303	shall be filed with the state awarding agency and the Office of
2304	Government AccountabilityAuditor General. Upon completion of
2305	the audit as required by this section, a copy of the
2306	subrecipient's financial reporting package shall be filed with
2307	the recipient that provided the state financial assistance. The
2308	financial reporting package shall be filed in accordance with
2309	the rules of the Auditor General.
2310	(g) All financial reporting packages prepared pursuant to
2311	the requirements of this section shall be available for public
2312	inspection.
2313	(h) If an audit conducted pursuant to this section
2314	discloses any significant audit findings relating to state
2315	financial assistance, including material noncompliance with
2316	individual state project compliance requirements or reportable
2317	conditions in internal controls of the nonstate entity, the
2318	nonstate entity shall submit as part of the audit package to the
2319	state awarding agency a plan for corrective action to eliminate
2320	such audit findings or a statement describing the reasons that
2321	corrective action is not necessary.
2322	(i) An audit conducted in accordance with this section is
2323	in addition to any audit of federal awards required by the
2324	federal Single Audit Act and other federal laws and regulations.
2325	To the extent that such federally required audits provide the
2326	state awarding agency with information it requires to carry out
2327	its responsibilities under state law or other guidance, a state
2328	agency shall rely upon and use that information.
2329	(j) Unless prohibited by law, the cost of audits pursuant
2330	to this section is allowable charges to state projects. However,
2331	any charges to state projects should be limited to those
2332	incremental costs incurred as a result of the audit requirements
2333	of this section in relation to other audit requirements. The
2334	nonstate entity should allocate such incremental costs to all
2335	state projects for which it expended state financial assistance.
2336	(k) Audit costs may not be charged to state projects when
2337	audits required by this section have not been made or have been
2338	made but not in accordance with this section. If a nonstate
2339	entity fails to have an audit conducted consistent with this
2340	section, state awarding agencies may take appropriate corrective
2341	action to enforce compliance.
2342	(l) This section does not prohibit the state awarding
2343	agency from including terms and conditions in the written
2344	agreement which require additional assurances that state
2345	financial assistance meets the applicable requirements of laws,
2346	regulations, and other compliance rules.
2347	(m) A state awarding agency that provides state financial
2348	assistance to nonstate entities and conducts or arranges for
2349	audits of state financial assistance that are in addition to the
2350	audits conducted under this act shall, consistent with other
2351	applicable law, arrange for funding the full cost of such
2352	additional audits.
2353	(8) The independent auditor when conducting a state single
2354	audit of recipients or subrecipients shall:
2355	(a) Determine whether the nonstate entity's financial
2356	statements are presented fairly in all material respects in
2357	conformity with generally accepted accounting principles.
2358	(b) Determine whether state financial assistance shown on
2359	the Schedule of State Financial Assistance is presented fairly
2360	in all material respects in relation to the nonstate entity's
2361	financial statements taken as a whole.
2362	(c) With respect to internal controls pertaining to each
2363	major state project:
2364	1. Obtain an understanding of internal controls;
2365	2. Assess control risk;
2366	3. Perform tests of controls unless the controls are
2367	deemed to be ineffective; and
2368	4. Determine whether the nonstate entity has internal
2369	controls in place to provide reasonable assurance of compliance
2370	with the provisions of laws and rules pertaining to state
2371	financial assistance that have a material effect on each major
2372	state project.
2373	(d) Determine whether each major state project complied
2374	with the provisions of laws, rules, and guidelines as identified
2375	in the State Projects Compliance Supplement, or otherwise
2376	identified by the state awarding agency, which have a material
2377	effect on each major state project. When major state projects
2378	are less than 50 percent of the nonstate entity's total
2379	expenditures for all state financial assistance, the auditor
2380	shall select and test additional state projects as major state
2381	projects as necessary to achieve audit coverage of at least 50
2382	percent of the expenditures for all state financial assistance
2383	provided to the nonstate entity. Additional state projects
2384	needed to meet the 50-percent requirement may be selected on an
2385	inherent risk basis as stated in the rules of the Executive
2386	Office of the Governor.
2387	(e) Report on the results of any audit conducted pursuant
2388	to this section in accordance with the rules of the Executive
2389	Office of the Governor, rules of the Comptroller, and rules of
2390	the Office of Government AccountabilityAuditor General. Audit
2391	reports shall include summaries of the auditor's results
2392	regarding the nonstate entity's financial statements; Schedule
2393	of State Financial Assistance; internal controls; and compliance
2394	with laws, rules, and guidelines.
2395	(f) Issue a management letter as prescribed in the rules
2396	of the Office of Government AccountabilityAuditor General.
2397	(g) Upon notification by the nonstate entity, make
2398	available the working papers relating to the audit conducted
2399	pursuant to the requirements of this section to the state
2400	awarding agency, the Comptroller, or the Office of Government
2401	AccountabilityAuditor Generalfor review or copying.
2402	(9) The independent auditor, when conducting a state
2403	project-specific audit of recipients or subrecipients, shall:
2404	(a) Determine whether the nonstate entity's schedule of
2405	state financial assistance is presented fairly in all material
2406	respects in conformity with stated accounting policies.
2407	(b) Obtain an understanding of internal control and
2408	perform tests of internal control over the state project
2409	consistent with the requirements of a major state project.
2410	(c) Determine whether or not the auditee has complied with
2411	applicable provisions of laws, rules, and guidelines as
2412	identified in the State Projects Compliance Supplement, or
2413	otherwise identified by the state awarding agency, which could
2414	have a direct and material effect on the state project.
2415	(d) Report on the results of a state project-specific
2416	audit consistent with the requirements of the state single audit
2417	and issue a management letter as prescribed in the rules of the
2418	Office of Government AccountabilityAuditor General.
2419	(e) Upon notification by the nonstate entity, make
2420	available the working papers relating to the audit conducted
2421	pursuant to the requirements of this section to the state
2422	awarding agency, the Comptroller, or the Office of Government
2423	AccountabilityAuditor Generalfor review or copying.
2424	(10) The Office of Government AccountabilityAuditor
2425	Generalshall:
2426	(a) Have the authority to audit state financial assistance
2427	provided to any nonstate entity when determined necessary by the
2428	Auditor General or when directed by the Legislative Auditing
2429	Committee.
2430	(b) Adopt rules that state the auditing standards that
2431	independent auditors are to follow for audits of nonstate
2432	entities required by this section.
2433	(c) Adopt rules that describe the contents and the filing
2434	deadlines for the financial reporting package.
2435	(d) Provide technical advice upon request of the
2436	Comptroller, Executive Office of the Governor, and state
2437	agencies relating to financial reporting and audit
2438	responsibilities contained in this section.
2439	(e) Be provided one copy of each financial reporting
2440	package prepared in accordance with the requirements of this
2441	section.
2442	(f) Perform ongoing reviews of a sample of financial
2443	reporting packages filed pursuant to the requirements of this
2444	section to determine compliance with the reporting requirements
2445	of this section and applicable rules of the Executive Office of
2446	the Governor, rules of the Comptroller, and rules of the Office
2447	of Government AccountabilityAuditor General.
2448	Section 49. Subsection (1) of section 215.981, Florida
2449	Statutes, is amended to read:
2450	215.981 Audits of state agency direct-support
2451	organizations and citizen support organizations.--
2452	(1) Each direct-support organization and each citizen
2453	support organization, created or authorized pursuant to law, and
2454	created, approved, or administered by a state agency, other than
2455	a university, district board of trustees of a community college,
2456	or district school board, shall provide for an annual financial
2457	audit of its financial statements in order to express an opinion
2458	on the fairness with which they are presented in conformity with
2459	generally accepted accounting principles. The audit isaccounts
2460	and recordsto be conducted by an independent certified public
2461	accountant in accordance with rules adopted by the Office of
2462	Government AccountabilityAuditor Generalpursuant to s.
2463	11.45(8)and the state agency that created, approved, or
2464	administers the direct-support organization or citizen support
2465	organization. The audit report shall be submitted within 9
2466	months after the end of the fiscal year to the Office of
2467	Government AccountabilityAuditor Generaland to the state
2468	agency responsible for creation, administration, or approval of
2469	the direct-support organization or citizen support organization.
2470	Such state agency, the Auditor General, and the Office of
2471	Program Policy Analysis andGovernment Accountability shall have
2472	the authority to require and receive from the organization or
2473	from the independent auditor any records relative to the
2474	operation of the organization.
2475	Section 50. Subsections (5) and (12) of section 216.023,
2476	Florida Statutes, are amended to read:
2477	216.023 Legislative budget requests to be furnished to
2478	Legislature by agencies.--
2479	(5) Prior to September 15 of the fiscal year prior to
2480	which the judicial branch is required to submit a performance-
2481	based program budget request, the Chief Justice of the Supreme
2482	Court shall identify and, after consultation with the Office of
2483	Program Policy Analysis and Government Accountability, submit to
2484	the President of the Senate and the Speaker of the House of
2485	Representatives a list of proposed programs and associated
2486	performance measures. The judicial branch shall provide
2487	documentation to accompany the list of proposed programs and
2488	performance measures as provided under subsection (4). The
2489	judicial branch shall submit a performance-based program agency
2490	budget request using the programs and performance measures
2491	adopted by the Legislature. The Chief Justice may propose
2492	revisions to approved programs or performance measures for the
2493	judicial branch. The Legislature shall have final approval of
2494	all programs and associated performance measures and standards
2495	for the judicial branch through the General Appropriations Act
2496	or legislation implementing the General Appropriations Act. By
2497	September 15, 2001, the Chief Justice of the Supreme Court shall
2498	submit to the President of the Senate and the Speaker of the
2499	House of Representatives a performance-based program budget
2500	request for programs of the judicial branch approved by the
2501	Legislature and provide a copy to the Executive Office of the
2502	Governor.
2503	(12) The legislative budget request from each agency and
2504	from the judicial branch shall be reviewed by the Legislature.
2505	The review may allow for the opportunity to have information or
2506	testimony by the agency, the judicial branch, the Auditor
2507	General, the Office of Program Policy Analysis andGovernment
2508	Accountability, the Governor's Office of Planning and Budgeting,
2509	and the public regarding the proper level of funding for the
2510	agency in order to carry out its mission.
2511	Section 51. Paragraph (a) of subsection (3) of section
2512	216.102, Florida Statutes, is amended to read:
2513	216.102 Filing of financial information; handling by
2514	Comptroller; penalty for noncompliance.--
2515	(3) The Comptroller shall:
2516	(a) Prepare and furnish to the Office of Government
2517	AccountabilityAuditor Generalannual financial statements for
2518	the state on or before December 31 of each year, using generally
2519	accepted accounting principles.
2520
2521	The Comptroller may furnish and publish in electronic form the
2522	financial statements and the comprehensive annual financial
2523	report required under paragraphs (a), (b), and (c).
2524	Section 52. Subsection (2) of section 216.141, Florida
2525	Statutes, is amended to read:
2526	216.141 Budget system procedures; planning and programming
2527	by state agencies.--
2528	(2) The Florida Management Information Board shall notify
2529	the Office of Government AccountabilityAuditor Generalof any
2530	changes or modifications to the Florida Financial Management
2531	Information System and its functional owner information
2532	subsystems.
2533	Section 53. Paragraph (f) of subsection (2) and subsection
2534	(4) of section 216.163, Florida Statutes, are amended to read:
2535	216.163 Governor's recommended budget; form and content;
2536	declaration of collective bargaining impasses.--
2537	(2) The Governor's recommended budget shall also include:
2538	(f) The Governor's recommendations for high-risk
2539	information technology projects which should be subject to
2540	monitoring under s. 282.322. These recommendations shall include
2541	proviso language which specifies whether funds are specifically
2542	provided to contract for project monitoring, or whether the
2543	Office of Government AccountabilityAuditor Generalwill conduct
2544	such project monitoring. When funds are recommended for
2545	contracting with a project monitor, such funds may equal 1
2546	percent to 5 percent of the project's estimated total costs.
2547	These funds shall be specifically appropriated and nonrecurring.
2548	(4) The Executive Office of the Governor shall review the
2549	findings of the Office of Program Policy Analysis andGovernment
2550	Accountability, to the extent they are available, request any
2551	reports or additional analyses as necessary, and submit a
2552	recommendation for executive agencies, which may include a
2553	recommendation regarding incentives or disincentives for agency
2554	performance. Incentives or disincentives may apply to all or
2555	part of a state agency. The Chief Justice shall review the
2556	findings of the Office of Program Policy Analysis andGovernment
2557	Accountability regarding judicial branch performance and make
2558	appropriate recommendations for the judicial branch.
2559	(a) Incentives may include, but are not limited to:
2560	1. Additional flexibility in budget management, such as,
2561	but not limited to, the use of lump sums or special categories;
2562	consolidation of budget entities or program components;
2563	consolidation of appropriation categories; and increased agency
2564	transfer authority between appropriation categories or budget
2565	entities.
2566	2. Additional flexibility in salary rate and position
2567	management.
2568	3. Retention of up to 50 percent of all unencumbered
2569	balances of appropriations as of June 30, or undisbursed
2570	balances as of December 31, excluding special categories and
2571	grants and aids, which may be used for nonrecurring purposes
2572	including, but not limited to, lump-sum bonuses, employee
2573	training, or productivity enhancements, including technology and
2574	other improvements.
2575	4. Additional funds to be used for, but not limited to,
2576	lump-sum bonuses, employee training, or productivity
2577	enhancements, including technology and other improvements.
2578	5. Additional funds provided pursuant to law to be
2579	released to an agency quarterly or incrementally contingent upon
2580	the accomplishment of units of output or outcome specified in
2581	the General Appropriations Act.
2582	(b) Disincentives may include, but are not limited to:
2583	1. Mandatory quarterly reports to the Executive Office of
2584	the Governor and the Legislature on the agency's progress in
2585	meeting performance standards.
2586	2. Mandatory quarterly appearances before the Legislature,
2587	the Governor, or the Governor and Cabinet to report on the
2588	agency's progress in meeting performance standards.
2589	3. Elimination or restructuring of the program, which may
2590	include, but not be limited to, transfer of the program or
2591	outsourcing all or a portion of the program.
2592	4. Reduction of total positions for a program.
2593	5. Restriction on or reduction of the spending authority
2594	provided in s. 216.292(2).
2595	6. Reduction of managerial salaries.
2596	Section 54. Paragraph (b) of subsection (1) of section
2597	216.177, Florida Statutes, is amended to read:
2598	216.177 Appropriations acts, statement of intent,
2599	violation, notice, review and objection procedures.--
2600	(1) When an appropriations act is delivered to the
2601	Governor after the Legislature has adjourned sine die, as soon
2602	as practicable, but no later than the 10th day before the end of
2603	the period allowed by law for veto consideration in any year in
2604	which an appropriation is made, the chairs of the legislative
2605	appropriations committees shall jointly transmit:
2606	(b) The documents set forth in s. 216.0442(2)(a) and (c),
2607	to the Executive Office of the Governor, the Comptroller, the
2608	Auditor General, the director of the Office of Program Policy
2609	Analysis and Government Accountability,the Chief Justice of the
2610	Supreme Court, and each state agency. A request for additional
2611	explanation and direction regarding the legislative intent of
2612	the General Appropriations Act during the fiscal year may be
2613	made to the chair and vice chair of the Legislative Budget
2614	Commission or the President of the Senate and the Speaker of the
2615	House of Representatives only by and through the Executive
2616	Office of the Governor for state agencies, and by and through
2617	the Chief Justice of the Supreme Court for the judicial branch,
2618	as is deemed necessary. However, the Comptroller may also
2619	request further clarification of legislative intent pursuant to
2620	the Comptroller's responsibilities related to his or her
2621	preaudit function of expenditures.
2622	Section 55. Subsection (2) of section 216.178, Florida
2623	Statutes, is amended to read:
2624	216.178 General Appropriations Act; format; procedure.--
2625	(2) The Office of Planning and Budgeting shall develop a
2626	final budget report that reflects the net appropriations for
2627	each budget item. The report shall reflect actual expenditures
2628	for each of the 2 preceding fiscal years and the estimated
2629	expenditures for the current fiscal year. In addition, the
2630	report must contain the actual revenues and cash balances for
2631	the preceding 2 fiscal years and the estimated revenues and cash
2632	balances for the current fiscal year. The report may also
2633	contain expenditure data, program objectives, and program
2634	measures for each state agency program. The report must be
2635	produced by October 15 each year. A copy of the report must be
2636	made available to each member of the Legislature, to the head of
2637	each state agency, to the Auditor General, to the director of
2638	the Office of Program Policy Analysis and Government
2639	Accountability,and to the public.
2640	Section 56. Subsection (12) of section 216.181, Florida
2641	Statutes, is amended to read:
2642	216.181 Approved budgets for operations and fixed capital
2643	outlay.--
2644	(12) There is appropriated nonoperating budget for
2645	refunds, payments to the United States Treasury, payments of the
2646	service charge to the General Revenue Fund, and transfers of
2647	funds specifically required by law. Such authorized budget,
2648	together with related releases, shall be transmitted by the
2649	state agency or by the judicial branch to the Comptroller for
2650	entry in the Comptroller's records in the manner and format
2651	prescribed by the Executive Office of the Governor in
2652	consultation with the Comptroller. A copy of such authorized
2653	budgets shall be furnished to the Executive Office of the
2654	Governor or the Chief Justice, the chairs of the legislative
2655	committees responsible for developing the general appropriations
2656	acts, and the Office of Government AccountabilityAuditor
2657	General. The Governor may withhold approval of nonoperating
2658	investment authority for certain trust funds when deemed in the
2659	best interest of the state. The Governor for the executive
2660	branch, and the Chief Justice for the judicial branch, may
2661	establish nonoperating budgets for transfers, purchase of
2662	investments, special expenses, distributions, and any other
2663	nonoperating budget categories they deem necessary and in the
2664	best interest of the state and consistent with legislative
2665	intent and policy. The provisions of this subsection are subject
2666	to the notice, review, and objection procedures set forth in s.
2667	216.177. For purposes of this section, the term “nonoperating
2668	budgets” means nonoperating disbursement authority for purchase
2669	of investments, refunds, payments to the United States Treasury,
2670	transfers of funds specifically required by law, distributions
2671	of assets held by the state in a trustee capacity as an agent of
2672	fiduciary, special expenses, and other nonoperating budget
2673	categories as determined necessary by the Executive Office of
2674	the Governor, not otherwise appropriated in the General
2675	Appropriations Act.
2676	Section 57. Subsection (1) of section 216.192, Florida
2677	Statutes, is amended to read:
2678	216.192 Release of appropriations; revision of budgets.--
2679	(1) Unless otherwise provided in the General
2680	Appropriations Act, on July 1 of each fiscal year, up to 25
2681	percent of the original approved operating budget of each agency
2682	and of the judicial branch may be released until such time as
2683	annual plans for quarterly releases for all appropriations have
2684	been developed, approved, and furnished to the Comptroller by
2685	the Executive Office of the Governor for state agencies and by
2686	the Chief Justice of the Supreme Court for the judicial branch.
2687	The plans, including appropriate plans of releases for fixed
2688	capital outlay projects that correspond with each project
2689	schedule, shall attempt to maximize the use of trust funds and
2690	shall be transmitted to the Comptroller by August 1 of each
2691	fiscal year. Such releases shall at no time exceed the total
2692	appropriations available to a state agency or to the judicial
2693	branch, or the approved budget for such agency or the judicial
2694	branch if less. The Comptroller shall enter such releases in his
2695	or her records in accordance with the release plans prescribed
2696	by the Executive Office of the Governor and the Chief Justice,
2697	unless otherwise amended as provided by law. The Executive
2698	Office of the Governor and the Chief Justice shall transmit a
2699	copy of the approved annual releases to the head of the state
2700	agency, the chair and vice chair of the Legislative Budget
2701	Commission, and the Office of Government AccountabilityAuditor
2702	General. The Comptroller shall authorize all expenditures to be
2703	made from the appropriations on the basis of such releases and
2704	in accordance with the approved budget, and not otherwise.
2705	Expenditures shall be authorized only in accordance with
2706	legislative authorizations. Nothing herein precludes periodic
2707	reexamination and revision by the Executive Office of the
2708	Governor or by the Chief Justice of the annual plans for release
2709	of appropriations and the notifications of the parties of all
2710	such revisions.
2711	Section 58. Subsection (3) of section 216.231, Florida
2712	Statutes, is amended to read:
2713	216.231 Release of certain classified appropriations.--
2714	(3) Notwithstanding any other provisions of law, moneys
2715	appropriated in any appropriations act to the Governor for
2716	discretionary contingencies may be expended at his or her
2717	discretion to promote general government and intergovernmental
2718	cooperation and to enhance the image of the state. All funds
2719	expended for such purposes shall be accounted for, and a report
2720	showing the amounts expended, the names of the persons receiving
2721	the amounts expended, and the purpose of each expenditure shall
2722	be annually reported to the Office of Government Accountability
2723	Auditor Generaland the legislative appropriations committees.
2724	Section 59. Paragraph (a) of subsection (1) of section
2725	216.262, Florida Statutes, is amended to read:
2726	216.262 Authorized positions.--
2727	(1)(a) Unless otherwise expressly provided by law, the
2728	total number of authorized positions may not exceed the total
2729	provided in the appropriations acts. In the event any state
2730	agency or entity of the judicial branch finds that the number of
2731	positions so provided is not sufficient to administer its
2732	authorized programs, it may file an application with the
2733	Executive Office of the Governor or the Chief Justice; and, if
2734	the Executive Office of the Governor or Chief Justice certifies
2735	that there are no authorized positions available for addition,
2736	deletion, or transfer within the agency as provided in paragraph
2737	(c) and recommends an increase in the number of positions, the
2738	Governor or the Chief Justice may, after a public hearing,
2739	authorize an increase in the number of positions for the
2740	following reasons only:
2741	1. To implement or provide for continuing federal grants
2742	or changes in grants not previously anticipated;
2743	2. To meet emergencies pursuant to s. 252.36;
2744	3. To satisfy new federal regulations or changes therein;
2745	4. To take advantage of opportunities to reduce operating
2746	expenditures or to increase the revenues of the state or local
2747	government; and
2748	5. To authorize positions which were not fixed by the
2749	Legislature through error in drafting the appropriations acts.
2750
2751	The provisions of this paragraph are subject to the notice and
2752	review procedures set forth in s. 216.177. A copy of the
2753	application, the certification, and the final authorization
2754	shall be filed with the Legislative Budget Commission, the
2755	appropriations committees, and with the Office of Government
2756	AccountabilityAuditor General.
2757	Section 60. Subsections (2) and (3) of section 216.292,
2758	Florida Statutes, is amended to read:
2759	216.292 Appropriations nontransferable; exceptions.--
2760	(2) A lump sum appropriated for a performance-based
2761	program must be distributed by the Governor for state agencies
2762	or the Chief Justice for the judicial branch into the
2763	traditional expenditure categories in accordance with s.
2764	216.181(6)(b). At any time during the year, the agency head or
2765	Chief Justice may transfer funds between those categories with
2766	no limit on the amount of the transfer. Authorized revisions of
2767	the original approved operating budget, together with related
2768	changes, if any, must be transmitted by the state agency or by
2769	the judicial branch to the Executive Office of the Governor or
2770	the Chief Justice, the chair and vice chair of the Legislative
2771	Budget Commission, and the Office of Program Policy Analysis and
2772	Government Accountability, and the Auditor General. Such
2773	authorized revisions shall be consistent with the intent of the
2774	approved operating budget, shall be consistent with legislative
2775	policy and intent, and shall not conflict with specific spending
2776	policies specified in the General Appropriations Act. The
2777	Executive Office of the Governor shall forward a copy of the
2778	revisions within 7 working days to the Comptroller for entry in
2779	his or her records in the manner and format prescribed by the
2780	Executive Office of the Governor in consultation with the
2781	Comptroller. Such authorized revisions shall be consistent with
2782	the intent of the approved operating budget, shall be consistent
2783	with legislative policy and intent, and shall not conflict with
2784	specific spending policies specified in the General
2785	Appropriations Act.
2786	(3) The head of each department or the Chief Justice of
2787	the Supreme Court, whenever it is deemed necessary by reason of
2788	changed conditions, may transfer appropriations funded from
2789	identical funding sources, except appropriations for fixed
2790	capital outlay, and transfer the amounts included within the
2791	total original approved budget and releases as furnished
2792	pursuant to ss. 216.181 and 216.192, as follows:
2793	(a) Between categories of appropriations within a budget
2794	entity, if no category of appropriation is increased or
2795	decreased by more than 5 percent of the original approved budget
2796	or $150,000, whichever is greater, by all action taken under
2797	this subsection.
2798	(b) Additionally, between budget entities within identical
2799	categories of appropriations, if no category of appropriation is
2800	increased or decreased by more than 5 percent of the original
2801	approved budget or $150,000, whichever is greater, by all action
2802	taken under this subsection.
2803	(c) Such authorized revisions must be consistent with the
2804	intent of the approved operating budget, must be consistent with
2805	legislative policy and intent, and must not conflict with
2806	specific spending policies specified in the General
2807	Appropriations Act.
2808
2809	Such authorized revisions, together with related changes, if
2810	any, in the plan for release of appropriations, shall be
2811	transmitted by the state agency or by the judicial branch to the
2812	Comptroller for entry in the Comptroller's records in the manner
2813	and format prescribed by the Executive Office of the Governor in
2814	consultation with the Comptroller. A copy of such revision shall
2815	be furnished to the Executive Office of the Governor or the
2816	Chief Justice, the chair and vice chair of the Legislative
2817	Budget Commission, and the Auditor General, and the director of
2818	the Office of Program Policy Analysis and Government
2819	Accountability.
2820	Section 61. Paragraph (a) of subsection (1) and
2821	subsections (2) and (3) of section 216.301, Florida Statutes,
2822	are amended to read:
2823	216.301 Appropriations; undisbursed balances.--
2824	(1)(a) Any balance of any appropriation, except an
2825	appropriation for fixed capital outlay, which is not disbursed
2826	but which is expended or contracted to be expended shall, at the
2827	end of each fiscal year, be certified by the head of the
2828	affected state agency or the judicial or legislative branches,
2829	on or before August 1 of each year, to the Executive Office of
2830	the Governor, showing in detail the obligees to whom obligated
2831	and the amounts of such obligations. On or before September 1 of
2832	each year, the Executive Office of the Governor shall review and
2833	approve or disapprove, consistent with legislative policy and
2834	intent, any or all of the items and amounts certified by the
2835	head of the affected state agency and shall approve all items
2836	and amounts certified by the Chief Justice of the Supreme Court
2837	for the judicial branch and by the legislative branch and shall
2838	furnish the Comptroller, the legislative appropriations
2839	committees, and the Office of Government AccountabilityAuditor
2840	Generala detailed listing of the items and amounts approved as
2841	legal encumbrances against the undisbursed balance of such
2842	appropriation. The review shall assure that trust funds have
2843	been fully maximized. Any such encumbered balance remaining
2844	undisbursed on December 31 of the same calendar year in which
2845	such certification was made shall revert to the fund from which
2846	appropriated and shall be available for reappropriation by the
2847	Legislature. In the event such certification is not made and an
2848	obligation is proven to be legal, due, and unpaid, then the
2849	obligation shall be paid and charged to the appropriation for
2850	the current fiscal year of the state agency or the legislative
2851	or judicial branch affected.
2852	(2)(a) Any balance of any appropriation for fixed capital
2853	outlay not disbursed but expended or contracted or committed to
2854	be expended shall, at the end of each fiscal year, be certified
2855	by the head of the affected state agency or the legislative or
2856	judicial branch, on or before August 1 of each year, to the
2857	Executive Office of the Governor, showing in detail the
2858	commitment or to whom obligated and the amount of such
2859	commitment or obligation. On or before September 1 of each year,
2860	the Executive Office of the Governor shall review and approve or
2861	disapprove, consistent with legislative policy and intent, any
2862	or all of the items and amounts certified by the head of the
2863	affected state agency and shall approve all items and amounts
2864	certified by the Chief Justice of the Supreme Court and by the
2865	legislative branch and shall furnish the Comptroller, the
2866	legislative appropriations committees, and the Office of
2867	Government AccountabilityAuditor Generala detailed listing of
2868	the items and amounts approved as legal encumbrances against the
2869	undisbursed balances of such appropriations. In the event such
2870	certification is not made and the balance of the appropriation
2871	has reverted and the obligation is proven to be legal, due, and
2872	unpaid, then the same shall be presented to the Legislature for
2873	its consideration.
2874	(b) Such certification as herein required shall be in the
2875	form and on the date approved by the Executive Office of the
2876	Governor. Any balance not so certified shall revert to the fund
2877	from which appropriated and shall be available for
2878	reappropriation.
2879	(3) Notwithstanding the provisions of subsection (2), the
2880	unexpended balance of any appropriation for fixed capital outlay
2881	subject to but not under the terms of a binding contract or a
2882	general construction contract prior to February 1 of the second
2883	fiscal year, or the third fiscal year if it is for an
2884	educational facility as defined in chapter 1013 or a
2885	construction project of a state university, of the appropriation
2886	shall revert on February 1 of such year to the fund from which
2887	appropriated and shall be available for reappropriation. The
2888	Executive Office of the Governor shall, not later than February
2889	20 of each year, furnish the Comptroller, the legislative
2890	appropriations committees, and the Office of Government
2891	AccountabilityAuditor Generala report listing in detail the
2892	items and amounts reverting under the authority of this
2893	subsection, including the fund to which reverted and the agency
2894	affected.
2895	Section 62. Subsections (17) and (18) of section 218.31,
2896	Florida Statutes, are amended to read:
2897	218.31 Definitions.--As used in this part, except where
2898	the context clearly indicates a different meaning:
2899	(17) “Financial audit” means an examination of financial
2900	statements in order to express an opinion on the fairness with
2901	which they are presented in conformity with generally accepted
2902	accounting principles and an examination to determine whether
2903	operations are properly conducted in accordance with legal and
2904	regulatory requirements. Financial audits must be conducted in
2905	accordance with generally accepted auditing standards and
2906	government auditing standards as adopted by the Board of
2907	Accountancy and as prescribed by rules adoptedpromulgatedby
2908	the Office of Government AccountabilityAuditor General.
2909	(18) “Management letter” means a statement of the
2910	auditor's comments and recommendations as prescribed by rules
2911	adopted by the Office of Government AccountabilityAuditor
2912	General.
2913	Section 63. Paragraphs (e) and (f) of subsection (1) and
2914	subsection (2) of section 218.32, Florida Statutes, are amended
2915	to read:
2916	218.32 Annual financial reports; local governmental
2917	entities.--
2918	(1)(e) Each local governmental entity that is not required
2919	to provide for an audit report in accordance with s. 218.39 must
2920	submit the annual financial report to the department no later
2921	than April 30 of each year. The department shall consult with
2922	the Office of Government Accountability Auditor Generalin the
2923	development of the format of annual financial reports submitted
2924	pursuant to this paragraph. The format shall include balance
2925	sheet information to be utilized by the Office of Government
2926	AccountabilityAuditor General pursuant to s. 11.45(7)(f). The
2927	department must forward the financial information contained
2928	within these entities' annual financial reports to the Office of
2929	Government AccountabilityAuditor Generalin electronic form.
2930	This paragraph does not apply to housing authorities created
2931	under chapter 421.
2932	(f) If the department does not receive a completed annual
2933	financial report from a local governmental entity within the
2934	required period, it shall notify the Legislative Auditing
2935	Committee of the local governmental entity's failure to comply
2936	with the reporting requirements. The committee shall proceed in
2937	accordance with s. 11.40(5).
2938	(2) The department shall annually by December 1 file a
2939	verified report with the Governor, the Legislature, the Office
2940	of Government AccountabilityAuditor General, and the Special
2941	District Information Program of the Department of Community
2942	Affairs showing the revenues, both locally derived and derived
2943	from intergovernmental transfers, and the expenditures of each
2944	local governmental entity, regional planning council, local
2945	government finance commission, and municipal power corporation
2946	that is required to submit an annual financial report. The
2947	report must include, but is not limited to:
2948	(a) The total revenues and expenditures of each local
2949	governmental entity that is a component unit included in the
2950	annual financial report of the reporting entity.
2951	(b) The amount of outstanding long-term debt by each local
2952	governmental entity. For purposes of this paragraph, the term
2953	“long-term debt” means any agreement or series of agreements to
2954	pay money, which, at inception, contemplate terms of payment
2955	exceeding 1 year in duration.
2956	Section 64. Subsections (1), (2), (7), (8), and (9) of
2957	section 218.39, Florida Statutes, are amended to read:
2958	218.39 Annual financial audit reports.--
2959	(1) If, by the first day in any fiscal year, a local
2960	governmental entity, district school board, charter school, or
2961	charter technical career center has not been notified that a
2962	financial audit for that fiscal year will be performed by the
2963	Office of Government AccountabilityAuditor General, each of the
2964	following entities shall have an annual financial audit of its
2965	accounts and records completed within 12 months after the end of
2966	its fiscal year by an independent certified public accountant
2967	retained by it and paid from its public funds:
2968	(a) Each county.
2969	(b) Any municipality with revenues or the total of
2970	expenditures and expenses in excess of $250,000.
2971	(c) Any special district with revenues or the total of
2972	expenditures and expenses in excess of $100,000.
2973	(d) Each district school board.
2974	(e) Each charter school established under s. 1002.33.
2975	(f) Each charter technical center established under s.
2976	1002.34.
2977	(g) Each municipality with revenues or the total of
2978	expenditures and expenses between $100,000 and $250,000 that has
2979	not been subject to a financial audit pursuant to this
2980	subsection for the 2 preceding fiscal years.
2981	(h) Each special district with revenues or the total of
2982	expenditures and expenses between $50,000 and $100,000 that has
2983	not been subject to a financial audit pursuant to this
2984	subsection for the 2 preceding fiscal years.
2985	(2) The county audit report shall be a single document
2986	that includes a financial audit of the county as a whole and,
2987	for each county agency other than a board of county
2988	commissioners, an audit of its financial accounts and records,
2989	including reports on compliance and internal control, management
2990	letters, and financial statements as required by rules adopted
2991	by the Office of Government AccountabilityAuditor General. In
2992	addition to such requirements, if a board of county
2993	commissioners elects to have a separate audit of its financial
2994	accounts and records in the manner required by rules adopted by
2995	the Auditor General for other county agencies, such separate
2996	audit shall be included in the county audit report.
2997	(7) The predecessor auditor of a district school board
2998	shall provide the Office of Government AccountabilityAuditor
2999	Generalaccess to the prior year's working papers in accordance
3000	with the Statements on Auditing Standards, including
3001	documentation of planning, internal control, audit results, and
3002	other matters of continuing accounting and auditing
3003	significance, such as the working paper analysis of balance
3004	sheet accounts and those relating to contingencies.
3005	(8) All audits conducted in accordance with this section
3006	must be conducted in accordance with the rules of the Office of
3007	Government AccountabilityAuditor Generalpromulgated pursuant
3008	to s. 11.45. All audit reports and the officer's written
3009	statement of explanation or rebuttal must be submitted to the
3010	Office of Government AccountabilityAuditor Generalwithin 45
3011	days after delivery of the audit report to the entity's
3012	governing body, but no later than 12 months after the end of the
3013	fiscal year.
3014	(9) Each charter school and charter technical career
3015	center must file a copy of its audit report with the sponsoring
3016	entity; the local district school board, if not the sponsoring
3017	entity; the Office of Government AccountabilityAuditor General;
3018	and with the Department of Education.
3019	Section 65. Paragraph (f) of subsection (4) of section
3020	220.187, Florida Statutes, is amended to read:
3021	220.187 Credits for contributions to nonprofit
3022	scholarship-funding organizations.--
3023	(4) OBLIGATIONS OF ELIGIBLE NONPROFIT SCHOLARSHIP-FUNDING
3024	ORGANIZATIONS.--
3025	(f) An eligible nonprofit scholarship-funding organization
3026	that receives eligible contributions must provide to the Office
3027	of Government AccountabilityAuditor Generalan annual financial
3028	and compliance audit of its accounts and records conducted by an
3029	independent certified public accountant and in accordance with
3030	rules adopted by the Office of Government AccountabilityAuditor
3031	General.
3032	Section 66. Subsection (3) of section 243.73, Florida
3033	Statutes, is amended to read:
3034	243.73 Reports; audits.--
3035	(3) The Office of Government AccountabilityAuditor
3036	General may, pursuant to direction by the Auditor Generalhis or
3037	her own authorityor at the direction of the Legislative
3038	Auditing Committee, conduct an audit of the authority or any
3039	programs or entities created by the authority.
3040	Section 67. Subsection (11) of section 253.025, Florida
3041	Statutes, is amended to read:
3042	253.025 Acquisition of state lands for purposes other than
3043	preservation, conservation, and recreation.--
3044	(11) The Office of Government AccountabilityAuditor
3045	Generalshall conduct audits of acquisitions and divestitures
3046	which, according to itshis or her preliminary assessments of
3047	board-approved acquisitions and divestitures, ithe or shedeems
3048	necessary. These preliminary assessments shall be initiated not
3049	later than 60 days following the final approval by the board of
3050	land acquisitions under this section. If an audit is conducted,
3051	the Office of Government AccountabilityAuditor Generalshall
3052	submit an audit report to the board of trustees, the President
3053	of the Senate, the Speaker of the House of Representatives, and
3054	their designees.
3055	Section 68. Subsection (2) of section 259.037, Florida
3056	Statutes, is amended to read:
3057	259.037 Land Management Uniform Accounting Council.--
3058	(2) The Auditor Generaland the director of the Office of
3059	Program Policy Analysis and Government Accountability, or their
3060	designees, shall advise the council to ensure that appropriate
3061	accounting procedures are utilized and that a uniform method of
3062	collecting and reporting accurate costs of land management
3063	activities are created and can be used by all agencies.
3064	Section 69. Subsection (16) of section 259.041, Florida
3065	Statutes, is amended to read:
3066	259.041 Acquisition of state-owned lands for preservation,
3067	conservation, and recreation purposes.--
3068	(16) The Office of Government AccountabilityAuditor
3069	Generalshall conduct audits of acquisitions and divestitures
3070	which ithe or she deems necessary, according to itshis or her
3071	preliminary assessments of board-approved acquisitions and
3072	divestitures. These preliminary assessments shall be initiated
3073	not later than 60 days following the final approval by the board
3074	of land acquisitions under this section. If an audit is
3075	conducted, the Office of Government AccountabilityAuditor
3076	Generalshall submit an audit report to the board of trustees,
3077	the President of the Senate, the Speaker of the House of
3078	Representatives, and their designees.
3079	Section 70. Subsection (8) of section 267.1732, Florida
3080	Statutes, is amended to read:
3081	267.1732 Direct-support organization.--
3082	(8) The identity of a donor or prospective donor of
3083	property to a direct-support organization who desires to remain
3084	anonymous, and all information identifying such donor or
3085	prospective donor, is confidential and exempt from the
3086	provisions of s. 119.07(1) and s. 24(a), Art. I of the State
3087	Constitution; and that anonymity must be maintained in the
3088	auditor's report. The university and the Office of Government
3089	AccountabilityAuditor Generalshall have access to all records
3090	of the direct-support organization at any time it is requested.
3091	Section 71. Section 273.02, Florida Statutes, is amended
3092	to read:
3093	273.02 Record and inventory of certain property.--The word
3094	“property” as used in this section means equipment, fixtures,
3095	and other tangible personal property of a nonconsumable and
3096	nonexpendable nature, the value or cost of which is $1,000 or
3097	more and the normal expected life of which is 1 year or more,
3098	and hardback-covered bound books that are circulated to students
3099	or the general public, the value or cost of which is $25 or
3100	more, and hardback-covered bound books, the value or cost of
3101	which is $250 or more. Each item of property which it is
3102	practicable to identify by marking shall be marked in the manner
3103	required by the Office of Government AccountabilityAuditor
3104	General. Each custodian shall maintain an adequate record of
3105	property in his or her custody, which record shall contain such
3106	information as shall be required by the Office of Government
3107	AccountabilityAuditor General. Once each year, on July 1 or as
3108	soon thereafter as is practicable, and whenever there is a
3109	change of custodian, each custodian shall take an inventory of
3110	property in his or her custody. The inventory shall be compared
3111	with the property record, and all discrepancies shall be traced
3112	and reconciled. All publicly supported libraries shall be exempt
3113	from marking hardback-covered bound books, as required by this
3114	section. The catalog and inventory control records maintained by
3115	each publicly supported library shall constitute the property
3116	record of hardback-covered bound books with a value or cost of
3117	$25 or more included in each publicly supported library
3118	collection and shall serve as a perpetual inventory in lieu of
3119	an annual physical inventory. All books identified by these
3120	records as missing shall be traced and reconciled, and the
3121	library inventory shall be adjusted accordingly.
3122	Section 72. Subsection (5) of section 273.05, Florida
3123	Statutes, is amended to read:
3124	273.05 Surplus property.--
3125	(5) The custodian shall maintain records of property that
3126	is certified as surplus with information indicating the value
3127	and condition of the property. Agency records for property
3128	certified as surplus shall comply with rules adoptedissuedby
3129	the Office of Government AccountabilityAuditor General.
3130	Section 73. Subsection (2) of section 273.055, Florida
3131	Statutes, is amended to read:
3132	273.055 Disposition of state-owned tangible personal
3133	property.--
3134	(2) Custodians shall maintain records to identify each
3135	property item as to disposition. Such records shall comply with
3136	rules adoptedissued by the Office of Government Accountability
3137	Auditor General.
3138	Section 74. Subsection (2) of section 274.02, Florida
3139	Statutes, is amended to read:
3140	274.02 Record and inventory of certain property.--
3141	(2) Each item of property which it is practicable to
3142	identify by marking shall be marked in the manner required by
3143	the Office of Government AccountabilityAuditor General. Each
3144	governmental unit shall maintain an adequate record of its
3145	property, which record shall contain such information as shall
3146	be required by the Office of Government AccountabilityAuditor
3147	General. Each governmental unit shall take an inventory of its
3148	property in the custody of a custodian whenever there is a
3149	change in such custodian. A complete physical inventory of all
3150	property shall be taken annually, and the date inventoried shall
3151	be entered on the property record. The inventory shall be
3152	compared with the property record, and all discrepancies shall
3153	be traced and reconciled.
3154	Section 75. Paragraph (a) of subsection (2) of section
3155	282.318, Florida Statutes, is amended to read:
3156	282.318 Security of data and information technology
3157	resources.--
3158	(2)(a) The State Technology Office, in consultation with
3159	each agency head, is responsible and accountable for assuring an
3160	adequate level of security for all data and information
3161	technology resources of each agency and, to carry out this
3162	responsibility, shall, at a minimum:
3163	1. Designate an information security manager who shall
3164	administer the security program of each agency for its data and
3165	information technology resources.
3166	2. Conduct, and periodically update, a comprehensive risk
3167	analysis to determine the security threats to the data and
3168	information technology resources of each agency. The risk
3169	analysis information is confidential and exempt from the
3170	provisions of s. 119.07(1), except that such information shall
3171	be available to the Office of Government AccountabilityAuditor
3172	General in performing its auditinghis or her postauditing
3173	duties.
3174	3. Develop, and periodically update, written internal
3175	policies and procedures to assure the security of the data and
3176	information technology resources of each agency. The internal
3177	policies and procedures which, if disclosed, could facilitate
3178	the unauthorized modification, disclosure, or destruction of
3179	data or information technology resources are confidential
3180	information and exempt from the provisions of s. 119.07(1),
3181	except that such information shall be available to the Office of
3182	Government AccountabilityAuditor General in performing its
3183	auditinghis or her postauditingduties.
3184	4. Implement appropriate cost-effective safeguards to
3185	reduce, eliminate, or recover from the identified risks to the
3186	data and information technology resources of each agency.
3187	5. Ensure that periodic internal audits and evaluations of
3188	each security program for the data and information technology
3189	resources of the agency are conducted. The results of such
3190	internal audits and evaluations are confidential information and
3191	exempt from the provisions of s. 119.07(1), except that such
3192	information shall be available to the Office of Government
3193	AccountabilityAuditor General in performing its auditinghis or
3194	herpostauditingduties.
3195	6. Include appropriate security requirements, as
3196	determined by the State Technology Office, in consultation with
3197	each agency head, in the written specifications for the
3198	solicitation of information technology resources.
3199	Section 76. Subsection (1) of section 282.322, Florida
3200	Statutes, is amended to read:
3201	282.322 Special monitoring process for designated
3202	information resources management projects.--
3203	(1) For each information resources management project
3204	which is designated for special monitoring in the General
3205	Appropriations Act, with a proviso requiring a contract with a
3206	project monitor, the Technology Review Workgroup established
3207	pursuant to s. 216.0446, in consultation with each affected
3208	agency, shall be responsible for contracting with the project
3209	monitor. Upon contract award, funds equal to the contract amount
3210	shall be transferred to the Technology Review Workgroup upon
3211	request and subsequent approval of a budget amendment pursuant
3212	to s. 216.292. With the concurrence of the Legislative Auditing
3213	Committee, the Office of Government Accountabilityoffice of the
3214	Auditor Generalshall be the project monitor for other projects
3215	designated for special monitoring. However, nothing in this
3216	section precludes the Office of Government Accountability
3217	Auditor Generalfrom conducting such monitoring on any project
3218	designated for special monitoring. In addition to monitoring and
3219	reporting on significant communications between a contracting
3220	agency and the appropriate federal authorities, the project
3221	monitoring process shall consist of evaluating each major stage
3222	of the designated project to determine whether the deliverables
3223	have been satisfied and to assess the level of risks associated
3224	with proceeding to the next stage of the project. The major
3225	stages of each designated project shall be determined based on
3226	the agency's information systems development methodology. Within
3227	20 days after an agency has completed a major stage of its
3228	designated project or at least 90 days, the project monitor
3229	shall issue a written report, including the findings and
3230	recommendations for correcting deficiencies, to the agency head,
3231	for review and comment. Within 20 days after receipt of the
3232	project monitor's report, the agency head shall submit a written
3233	statement of explanation or rebuttal concerning the findings and
3234	recommendations of the project monitor, including any corrective
3235	action to be taken by the agency. The project monitor shall
3236	include the agency's statement in its final report, which shall
3237	be forwarded, within 7 days after receipt of the agency's
3238	statement, to the agency head, the inspector general's office of
3239	the agency, the Executive Office of the Governor, the
3240	appropriations committees of the Legislature, the Joint
3241	Legislative Auditing Committee, the Technology Review Workgroup,
3242	the President of the Senate, andthe Speaker of the House of
3243	Representatives, and the Office of Program Policy Analysis and
3244	Government Accountability. The Office of Government
3245	AccountabilityAuditor Generalshall also receive a copy of the
3246	project monitor's report for those projects in which the Office
3247	of Government AccountabilityAuditor Generalis not the project
3248	monitor.
3249	Section 77. Paragraph (b) of subsection (2) of section
3250	287.045, Florida Statutes, is amended to read:
3251	287.045 Procurement of products and materials with
3252	recycled content.--
3253	(2)(b) The Office of Government AccountabilityAuditor
3254	Generalshall assist in monitoring the product procurement
3255	requirements.
3256	Section 78. Subsection (2) of section 287.058, Florida
3257	Statutes, is amended to read:
3258	287.058 Contract document.--
3259	(2) The written agreement shall be signed by the agency
3260	head and the contractor prior to the rendering of any
3261	contractual service the value of which is in excess of the
3262	threshold amount provided in s. 287.017 for CATEGORY TWO, except
3263	in the case of a valid emergency as certified by the agency
3264	head. The certification of an emergency shall be prepared within
3265	30 days after the contractor begins rendering the service and
3266	shall state the particular facts and circumstances which
3267	precluded the execution of the written agreement prior to the
3268	rendering of the service. If the agency fails to have the
3269	contract signed by the agency head and the contractor prior to
3270	rendering the contractual service, and if an emergency does not
3271	exist, the agency head shall, no later than 30 days after the
3272	contractor begins rendering the service, certify the specific
3273	conditions and circumstances to the department as well as
3274	describe actions taken to prevent recurrence of such
3275	noncompliance. The agency head may delegate the certification
3276	only to other senior management agency personnel. A copy of the
3277	certification shall be furnished to the Comptroller with the
3278	voucher authorizing payment. The department shall report
3279	repeated instances of noncompliance by an agency to the Office
3280	of Government AccountabilityAuditor General. Nothing in this
3281	subsection shall be deemed to authorize additional compensation
3282	prohibited by s. 215.425. The procurement of contractual
3283	services shall not be divided so as to avoid the provisions of
3284	this section.
3285	Section 79. Subsection (11) of section 287.0943, Florida
3286	Statutes, is amended to read:
3287	287.0943 Certification of minority business enterprises.--
3288	(11) To deter fraud in the program, the Office of
3289	Government AccountabilityAuditor Generalmay review the
3290	criteria by which a business became certified as a certified
3291	minority business enterprise.
3292	Section 80. Section 287.115, Florida Statutes, is amended
3293	to read:
3294	287.115 Comptroller; annual report.--The Comptroller shall
3295	submit to the Office of Government Accountabilityoffice of the
3296	Auditor Generalan annual report on those contractual service
3297	contracts disallowed by the Comptroller, which report shall
3298	include, but is not limited to, the name of the user agency, the
3299	name of the firm or individual from which the contractual
3300	service was to be acquired, a description of the contractual
3301	service, the financial terms of the contract, and the reason for
3302	rejection.
3303	Section 81. Subsection (5) of section 287.17, Florida
3304	Statutes, is amended to read:
3305	287.17 Limitation on use of motor vehicles and aircraft.--
3306	(5) Each state agency's head shall, by December 31, 2000,
3307	conduct a review of motor vehicle utilization with oversight
3308	from the agency's inspector general. This review shall consist
3309	of two parts. The first part of the review shall determine the
3310	number of miles that each assigned motor vehicle has been driven
3311	on official state business in the past fiscal year. Commuting
3312	mileage shall be excluded from calculating vehicle use. The
3313	purpose of this review is to determine whether employees with
3314	assigned motor vehicles are driving the vehicles a sufficient
3315	number of miles to warrant continued vehicle assignment. The
3316	second part of the review shall identify employees who have
3317	driven personal vehicles extensively on state business in the
3318	past fiscal year. The purpose of this review is to determine
3319	whether it would be cost-effective to provide state motor
3320	vehicles to such employees. In making this determination, the
3321	inspector general shall use the break-even mileage criteria
3322	developed by the Department of Management Services. A copy of
3323	the review shall be presented to the Office of Program Policy
3324	Analysis andGovernment Accountability.
3325	Section 82. Paragraphs (d) and (e) of subsection (4) of
3326	section 288.1224, Florida Statutes, are amended to read:
3327	288.1224 Powers and duties.--The commission:
3328	(4)
3329	(d) The plan shall include recommendations regarding
3330	specific performance standards and measurable outcomes for the
3331	commission and its direct-support organization. The commission,
3332	in consultation with the Office of Program Policy Analysis and
3333	Government Accountability, shall develop a plan for monitoring
3334	its operations to ensure that performance data are maintained
3335	and supported by records of the organization.
3336	(e) Prior to the 2003 Regular Session of the Legislature,
3337	the Office of Program Policy Analysis and Government
3338	Accountability shall conduct a review of, and prepare a report
3339	on, the Florida Commission on Tourism and its direct-support
3340	organization. The review shall be comprehensive in its scope,
3341	but, at a minimum, must be conducted in such a manner as to
3342	specifically determine:
3343	1. The progress toward achieving the established outcomes.
3344	2. The circumstances contributing to the organization's
3345	ability to achieve, not achieve, or exceed its established
3346	outcomes.
3347	3. Whether it would be sound public policy to continue or
3348	discontinue funding the organization, and the consequences of
3349	discontinuing the organization.
3350
3351	The report shall be submitted by January 1, 2003, to the
3352	President of the Senate, the Speaker of the House of
3353	Representatives, the Senate Minority Leader, and the House
3354	Minority Leader.
3355	Section 83. Subsection (6) of section 288.1226, Florida
3356	Statutes, is amended to read:
3357	288.1226 Florida Tourism Industry Marketing Corporation;
3358	use of property; board of directors; duties; audit.--
3359	(6) ANNUAL AUDIT.--The corporation shall provide for an
3360	annual financial audit in accordance with s. 215.981. The annual
3361	audit report shall be submitted to the Auditor General; the
3362	Office of Policy Analysis and Government Accountability;and the
3363	Office of Tourism, Trade, and Economic Development for review.
3364	The Office of Program Policy Analysis andGovernment
3365	Accountability and;the Office of Tourism, Trade, and Economic
3366	Development; and the Auditor Generalhave the authority to
3367	require and receive from the corporation or from its independent
3368	auditor any detail or supplemental data relative to the
3369	operation of the corporation. The Office of Tourism, Trade, and
3370	Economic Development shall annually certify whether the
3371	corporation is operating in a manner and achieving the
3372	objectives that are consistent with the policies and goals of
3373	the commission and its long-range marketing plan. The identity
3374	of a donor or prospective donor to the corporation who desires
3375	to remain anonymous and all information identifying such donor
3376	or prospective donor are confidential and exempt from the
3377	provisions of s. 119.07(1) and s. 24(a), Art. I of the State
3378	Constitution. Such anonymity shall be maintained in the
3379	auditor's report.
3380	Section 84. Subsection (2) of section 288.1227, Florida
3381	Statutes, is amended to read:
3382	288.1227 Annual report of the Florida Commission on
3383	Tourism; audits.--
3384	(2) The Office of Government AccountabilityAuditor
3385	General may, pursuant to the direction of the Auditor General
3386	his or her own authorityor at the direction of the Legislative
3387	Auditing Committee, conduct an audit of the commission or its
3388	direct-support organization.
3389	Section 85. Section 288.7011, Florida Statutes, is amended
3390	to read:
3391	288.7011 Assistance to certified development
3392	corporation.--The Office of Tourism, Trade, and Economic
3393	Development is authorized to enter into contracts with a
3394	nonprofit, statewide development corporation certified pursuant
3395	to s. 503 of the Small Business Investment Act of 1958, as
3396	amended, to permit such corporation to locate and contract for
3397	administrative and technical staff assistance and support,
3398	including, without limitation, assistance to the development
3399	corporation in the packaging and servicing of loans for the
3400	purpose of stimulating and expanding the availability of private
3401	equity capital and long-term loans to small businesses. Such
3402	assistance and support will cease when the corporation has
3403	received state support in an amount the equivalent of $250,000
3404	per year over a 5-year period beginning July 1, 1997. Any
3405	contract between the office and such corporation shall specify
3406	that the records of the corporation must be available for audit
3407	by the office and by the Office of Government Accountability
3408	Auditor General.
3409	Section 86. Subsection (10) of section 288.7091, Florida
3410	Statutes, is amended to read:
3411	288.7091 Duties of the Florida Black Business Investment
3412	Board, Inc.--The Florida Black Business Investment Board, Inc.,
3413	shall:
3414	(10) Annually, provide for a financial audit as defined in
3415	s. 11.45 of its accounts and records by an independent certified
3416	public accountant. The audit report shall be filed within 12
3417	months after the end of the fiscal year to the Governor, the
3418	President of the Senate, the Speaker of the House of
3419	Representatives, and the Office of Government Accountability
3420	Auditor General.
3421	Section 87. Subsection (8) of section 288.7092, Florida
3422	Statutes, is amended to read:
3423	288.7092 Return on investment from activities of the
3424	corporation.--
3425	(8) The corporation, in consultation with the Office of
3426	Program Policy Analysis andGovernment Accountability, shall
3427	hire a private accounting firm or economic analysis firm to
3428	develop the methodology for establishing and reporting return on
3429	investment and in-kind contributions as described in this
3430	section. The Office of Program Policy Analysis andGovernment
3431	Accountability shall review and offer feedback on the
3432	methodology before it is implemented. The private accounting
3433	firm or economic analysis firm shall certify whether the
3434	applicable statements in the annual report comply with this
3435	section.
3436	Section 88. Subsection (8) of section 288.90151, Florida
3437	Statutes, is amended to read:
3438	288.90151 Return on investment from activities of
3439	Enterprise Florida, Inc.--
3440	(8) Enterprise Florida, Inc., in consultation with the
3441	Office of Program Policy Analysis andGovernment Accountability,
3442	shall hire a private accounting firm to develop the methodology
3443	for establishing and reporting return-on-investment and in-kind
3444	contributions as described in this section and to develop,
3445	analyze, and report on the results of the customer-satisfaction
3446	survey. The Office of Program Policy Analysis andGovernment
3447	Accountability shall review and offer feedback on the
3448	methodology before it is implemented. The private accounting
3449	firm shall certify whether the applicable statements in the
3450	annual report comply with this subsection.
3451	Section 89. Paragraphs (a) and (c) of subsection (4) of
3452	section 288.905, Florida Statutes, are amended to read:
3453	288.905 Duties of the board of directors of Enterprise
3454	Florida, Inc.--
3455	(4)(a) The strategic plan shall also include
3456	recommendations regarding specific performance standards and
3457	measurable outcomes. Enterprise Florida, Inc., in consultation
3458	with the Office of Tourism, Trade, and Economic Development and
3459	the Office of Program Policy Analysis andGovernment
3460	Accountability, shall establish performance-measure outcomes for
3461	Enterprise Florida, Inc., and its boards and advisory
3462	committees. Enterprise Florida, Inc., in consultation with the
3463	Office of Tourism, Trade, and Economic Development and the
3464	Office of Program Policy Analysis andGovernment Accountability,
3465	shall develop a plan for monitoring its operations to ensure
3466	that performance data are maintained and supported by records of
3467	the organization. On a biennial basis, Enterprise Florida, Inc.,
3468	in consultation with the Office of Tourism, Trade, and Economic
3469	Development and the Office of Program Policy Analysis and
3470	Government Accountability, shall review the performance-measure
3471	outcomes for Enterprise Florida, Inc., and its boards, and make
3472	any appropriate modifications to them. In developing measurable
3473	objectives and performance outcomes, Enterprise Florida, Inc.,
3474	shall consider the effect of its programs, activities, and
3475	services on its client population. Enterprise Florida, Inc.,
3476	shall establish standards such as job growth among client firms,
3477	growth in the number and strength of businesses within targeted
3478	sectors, client satisfaction, including the satisfaction of its
3479	local and regional economic development partners, businesses
3480	retained and recruited statewide and within rural and urban core
3481	communities, employer wage growth, and increased export sales
3482	among client companies to use in evaluating performance toward
3483	accomplishing the mission of Enterprise Florida, Inc.
3484	(c) Prior to the 2002 Regular Session of the Legislature,
3485	the Office of Program Policy Analysis and Government
3486	Accountability shall conduct a review of Enterprise Florida,
3487	Inc., and its boards and shall submit a report by January 1,
3488	2002, to the President of the Senate, the Speaker of the House
3489	of Representatives, the Senate Minority Leader, and the House
3490	Minority Leader. The review shall be comprehensive in its scope,
3491	but, at a minimum, must be conducted in such a manner as to
3492	specifically determine:
3493	1. The progress towards achieving the established
3494	outcomes.
3495	2. The circumstances contributing to the organization's
3496	ability to achieve, not achieve, or exceed its established
3497	outcomes.
3498	3. Whether it would be sound public policy to continue or
3499	discontinue funding the organization, and the consequences of
3500	discontinuing the organization.
3501	Section 90. Subsection (7) of section 288.906, Florida
3502	Statutes, is amended to read:
3503	288.906 Annual report of Enterprise Florida, Inc.; audits;
3504	confidentiality.--Prior to December 1 of each year, Enterprise
3505	Florida, Inc., shall submit to the Governor, the President of
3506	the Senate, the Speaker of the House of Representatives, the
3507	Senate Minority Leader, and the House Minority Leader a complete
3508	and detailed report including, but not limited to:
3509	(7) An annual compliance and financial audit of accounts
3510	and records by an independent certified public accountant at the
3511	end of its most recent fiscal year performed in accordance with
3512	rules adopted by the Office of Government AccountabilityAuditor
3513	General.
3514
3515	The detailed report required by this subsection shall also
3516	include the information identified in subsections (1)-(7), if
3517	applicable, for any board established within the corporate
3518	structure of Enterprise Florida, Inc.
3519	Section 91. Subsection (1) of section 288.9517, Florida
3520	Statutes, is amended to read:
3521	288.9517 Audits; confidentiality.--
3522	(1) The Auditor General and the director of the Office of
3523	Program Policy Analysis andGovernment Accountability may,
3524	pursuant to the direction of the Auditor Generaltheir own
3525	authorityor at the direction of the Legislative Auditing
3526	Committee, conduct an audit or examination of the technology
3527	development board or the programs or entities created by the
3528	board. The audit, examination, or report may not reveal the
3529	identity of any person who has anonymously made a donation to
3530	the board pursuant to subsection (2).
3531	Section 92. Paragraph (c) of subsection (4) of section
3532	288.9604, Florida Statutes, is amended to read:
3533	288.9604 Creation of the authority.--
3534	(4)
3535	(c) The directors of the corporation shall annually elect
3536	one of their members as chair and one as vice chair. The
3537	corporation may employ a president, technical experts, and such
3538	other agents and employees, permanent and temporary, as it
3539	requires and determine their qualifications, duties, and
3540	compensation. For such legal services as it requires, the
3541	corporation may employ or retain its own counsel and legal
3542	staff. The corporation shall file with the governing body of
3543	each public agency with which it has entered into an interlocal
3544	agreement and with the Governor, the Speaker of the House of
3545	Representatives, the President of the Senate, the Minority
3546	Leaders of the Senate and House of Representatives, and the
3547	Office of Government AccountabilityAuditor General, on or
3548	before 90 days after the close of the fiscal year of the
3549	corporation, a report of its activities for the preceding fiscal
3550	year, which report shall include a complete financial statement
3551	setting forth its assets, liabilities, income, and operating
3552	expenses as of the end of such fiscal year.
3553	Section 93. Subsection (6) of section 290.00689, Florida
3554	Statutes, is amended to read:
3555	290.00689 Designation of enterprise zone pilot project
3556	area.--
3557	(6) Prior to the 2004 Regular Session of the Legislature,
3558	the Office of Program Policy Analysis andGovernment
3559	Accountability shall review and evaluate the effectiveness and
3560	viability of the pilot project area created under this section,
3561	using the research design prescribed pursuant to s. 290.015. The
3562	office shall specifically evaluate whether relief from certain
3563	taxes induced new investment and development in the area;
3564	increased the number of jobs created or retained in the area;
3565	induced the renovation, rehabilitation, restoration,
3566	improvement, or new construction of businesses or housing within
3567	the area; and contributed to the economic viability and
3568	profitability of business and commerce located within the area.
3569	The office shall submit a report of its findings and
3570	recommendations to the Speaker of the House of Representatives
3571	and the President of the Senate no later than January 15, 2004.
3572	Section 94. Section 296.17, Florida Statutes, is amended
3573	to read:
3574	296.17 Audit; inspection; and standards for the home.--The
3575	home shall be open at any time to audit and inspection by the
3576	Auditor General and the Office of Program Policy Analysis and
3577	Government Accountability, as provided by law, the Department of
3578	Veterans' Affairs, the United States Department of Veterans
3579	Affairs, and to any other audits or inspections as required by
3580	law to maintain appropriate standards in the home. The standards
3581	that the department shall use to regulate the operation of the
3582	home shall be those prescribed by the United States Department
3583	of Veterans Affairs, provided that where the state's standards
3584	are more restrictive, the standards of the state shall apply.
3585	Section 95. Section 296.41, Florida Statutes, is amended
3586	to read:
3587	296.41 Audit; inspection; standards for the home.--The
3588	home shall be open at any time to audit and inspection by the
3589	Auditor General and the Office of Program Policy Analysis and
3590	Government Accountability, as provided by law, the department,
3591	and the United States Department of Veterans Affairs, and to any
3592	other audits or inspections as required by law to maintain
3593	appropriate standards in the home. The standards that the
3594	department shall use to regulate the operation of the home shall
3595	be those prescribed by the United States Department of Veterans
3596	Affairs, provided that where the state's standards are more
3597	restrictive, the standards of the state shall apply.
3598	Section 96. Section 298.17, Florida Statutes, is amended
3599	to read:
3600	298.17 Appointment and duties of treasurer of district;
3601	appointment of deputies; bond of treasurer; audit of books;
3602	disbursements by warrant; form of warrant.--The board of
3603	supervisors in any district shall select and appoint some
3604	competent person, bank or trust company, organized under the
3605	laws of the state, as treasurer of such district, who shall
3606	receive and receipt for all the drainage taxes collected by the
3607	county collector or collectors, and the treasurer shall also
3608	receive and receipt for the proceeds of all tax sales made under
3609	the provisions of this chapter. Said treasurer shall receive
3610	such compensation as may be fixed by the board of supervisors.
3611	Said board of supervisors shall also have the authority to
3612	employ a fiscal agent, who shall be either a resident of the
3613	state or some corporation organized under the laws of Florida
3614	and authorized by such laws to act as such fiscal agent for
3615	municipal corporations, who shall assist in the keeping of the
3616	tax books, collections of taxes, the remitting of funds to pay
3617	maturing bonds and coupons, and perform such other service in
3618	the general management of the fiscal and clerical affairs of the
3619	district as may be determined by such board; and said board
3620	shall have the right to define the duties of such fiscal agent
3621	and fix its compensation. Said board of supervisors shall
3622	furnish the secretary and the treasurer with necessary office
3623	room, furniture, stationery, maps, plats, typewriter, and
3624	postage. The secretary and the treasurer, or either of them, may
3625	appoint, by and with the advice and consent of the board of
3626	supervisors, one or more deputies as may be necessary. Said
3627	treasurer shall give bond in such amount as shall be fixed by
3628	the board of supervisors, conditioned that the treasurer will
3629	well and truly account for and pay out, as provided by law, all
3630	moneys received by him or her as taxes from the county
3631	collector, and the proceeds from tax sales for delinquent taxes,
3632	and from any other source whatever on account or claim of said
3633	district, which bond shall be signed by at least two sureties,
3634	or by some surety or bonding company, approved and accepted by
3635	said board of supervisors, and said bond shall be in addition to
3636	the bond for proceeds of sales of bonds, which is required by s.
3637	298.47. Said bond shall be placed and remain in the custody of
3638	the president of the board of supervisors, and shall be kept
3639	separate from all papers in the custody of the secretary or
3640	treasurer. Said treasurer shall keep all funds received by him
3641	or her from any source whatever deposited at all times in some
3642	bank, banks, or trust company to be designated by the board of
3643	supervisors. All interest accruing on such funds shall, when
3644	paid, be credited to the district. The board of supervisors
3645	shall audit or have audited the books of the said treasurer of
3646	said district at least once each year and make a report thereof
3647	to the landowners at the annual meeting and publish a statement
3648	within 30 days thereafter, showing the amount of money received,
3649	the amount paid out during such year, and the amount in the
3650	treasury at the beginning and end of the year. A certified copy
3651	of said annual audit shall be filed with the Office of
3652	Government Accountabilitystate auditor. The treasurer of the
3653	district shall pay out funds of the district only on warrants
3654	issued by the district, said warrants to be signed by the
3655	president of the board of supervisors and attested by the
3656	signature of the secretary. All warrants shall be in the
3657	following form:
3658
3659	$_____ Fund _____ No. of Warrant _____
3660
3661	Treasurer of _____ Water Control District, State of
3662	Florida. Pay to _____ _____ Dollars out of the money in _____
3663	fund of _____ Water Control District. For _____
3664	By order of board of supervisors of _____ Water Control
3665	District, Florida.
3666	(President of District.)
3667
3668	Attest: (Secretary of District.)
3669	Section 97. Section 310.131, Florida Statutes, is amended
3670	to read:
3671	310.131 Assessment of percentage of gross pilotage.--The
3672	department shall assess the licensed state pilots in the
3673	respective ports of the state a percentage of the gross amount
3674	of pilotage earned by such pilots during each year, which
3675	percentage will be established by the board not to exceed 2
3676	percent, to be paid into the Professional Regulation Trust Fund
3677	by such pilots at such time and in such manner as the board
3678	prescribes or as is set forth in the General Appropriations Act.
3679	The financial records of all pilots and deputy pilots relating
3680	to pilotage are subject to audit by the department and the
3681	Office of Government AccountabilityAuditor General. The
3682	department shall by rule set a procedure for verifying the
3683	amount of pilotage at each port and may charge costs to the
3684	appropriate port if the port does not comply with such
3685	procedure.
3686	Section 98. Paragraph (d) of subsection (5) of section
3687	320.023, Florida Statutes, is amended to read:
3688	320.023 Requests to establish voluntary checkoff on motor
3689	vehicle registration application.--
3690	(5) A voluntary contribution collected and distributed
3691	under this chapter, or any interest earned from those
3692	contributions, may not be used for commercial or for-profit
3693	activities nor for general or administrative expenses, except as
3694	authorized by law.
3695	(d) Any organization subject to audit pursuant to s.
3696	215.97 shall submit an audit report in accordance with rules
3697	adoptedpromulgated by the Office of Government Accountability
3698	Auditor General. The annual attestation shall be submitted to
3699	the department for review within 9 months after the end of the
3700	organization's fiscal year.
3701	Section 99. Paragraph (e) of subsection (2), paragraph (b)
3702	of subsection (9), and paragraph (c) of subsection (20) of
3703	section 320.08058, Florida Statutes, are amended to read:
3704	320.08058 Specialty license plates.--
3705	(2) CHALLENGER LICENSE PLATES.--
3706	(e) The Office of Government AccountabilityAuditor
3707	Generalhas the authority to examine any and all records
3708	pertaining to the Astronauts Memorial Foundation, Inc., and the
3709	Technological Research and Development Authority to determine
3710	compliance with the law.
3711	(9) FLORIDA PROFESSIONAL SPORTS TEAM LICENSE PLATES.--
3712	(b) The license plate annual use fees are to be annually
3713	distributed as follows:
3714	1. Fifty-five percent of the proceeds from the Florida
3715	Professional Sports Team plate must be deposited into the
3716	Professional Sports Development Trust Fund within the Office of
3717	Tourism, Trade, and Economic Development. These funds must be
3718	used solely to attract and support major sports events in this
3719	state. As used in this subparagraph, the term “major sports
3720	events” means, but is not limited to, championship or all-star
3721	contests of Major League Baseball, the National Basketball
3722	Association, the National Football League, the National Hockey
3723	League, the men's and women's National Collegiate Athletic
3724	Association Final Four basketball championship, or a horseracing
3725	or dogracing Breeders' Cup. All funds must be used to support
3726	and promote major sporting events, and the uses must be approved
3727	by the Florida Sports Foundation.
3728	2. The remaining proceeds of the Florida Professional
3729	Sports Team license plate must be allocated to the Florida
3730	Sports Foundation, a direct-support organization of the Office
3731	of Tourism, Trade, and Economic Development. These funds must be
3732	deposited into the Professional Sports Development Trust Fund
3733	within the Office of Tourism, Trade, and Economic Development.
3734	These funds must be used by the Florida Sports Foundation to
3735	promote the economic development of the sports industry; to
3736	distribute licensing and royalty fees to participating
3737	professional sports teams; to institute a grant program for
3738	communities bidding on minor sporting events that create an
3739	economic impact for the state; to distribute funds to Florida-
3740	based charities designated by the Florida Sports Foundation and
3741	the participating professional sports teams; and to fulfill the
3742	sports promotion responsibilities of the Office of Tourism,
3743	Trade, and Economic Development.
3744	3. The Florida Sports Foundation shall provide an annual
3745	financial audit in accordance with s. 215.981 of its financial
3746	accounts and records by an independent certified public
3747	accountant pursuant to the contract established by the Office of
3748	Tourism, Trade, and Economic Development as specified in s.
3749	288.1229(5). The auditor shall submit the audit report to the
3750	Office of Tourism, Trade, and Economic Development for review
3751	and approval. If the audit report is approved, the office shall
3752	certify the audit report to the Office of Government
3753	AccountabilityAuditor Generalfor review.
3754	(20) PROTECT WILD DOLPHINS LICENSE PLATES.--
3755	(c) The Office of Government AccountabilityAuditor
3756	Generalmay examine any records of the Harbor Branch
3757	Oceanographic Institution, Inc., and any other organization that
3758	receives funds from the sale of this plate, to determine
3759	compliance with law.
3760	Section 100. Paragraph (c) of subsection (1) of section
3761	320.08062, Florida Statutes, is amended to read:
3762	320.08062 Audits and attestations required; annual use
3763	fees of specialty license plates.--
3764	(1)(c) Any organization subject to audit pursuant to s.
3765	215.97 shall submit an audit report in accordance with rules
3766	adopted%_%2%_%promulgated by the Office of Government
3767	AccountabilityAuditor General. The annual attestation shall be
3768	submitted to the department for review within 9 months after the
3769	end of the organization's fiscal year.
3770	Section 101. Paragraph (d) of subsection (5) of section
3771	322.081, Florida Statutes, is amended to read:
3772	322.081 Requests to establish voluntary check-off on
3773	driver's license application.--
3774	(5) A voluntary contribution collected and distributed
3775	under this chapter, or any interest earned from those
3776	contributions, may not be used for commercial or for-profit
3777	activities nor for general or administrative expenses, except as
3778	authorized by law.
3779	(d) Any organization subject to audit pursuant to s.
3780	215.97 shall submit an audit report in accordance with rules
3781	adoptedpromulgated by the Office of Government Accountability
3782	Auditor General. The annual attestation must be submitted to the
3783	department for review within 9 months after the end of the
3784	organization's fiscal year.
3785	Section 102. Subsection (6) of section 322.135, Florida
3786	Statutes, is amended to read:
3787	322.135 Driver's license agents.--
3788	(6) Administration of driver license services by a county
3789	tax collector as the exclusive agent of the department must be
3790	revenue neutral with no adverse state fiscal impact and with no
3791	adverse unfunded mandate to the tax collector. Toward this end,
3792	the Cost Determination and Allocation Task Force is created, to
3793	be established by July 1, 2001. The task force shall be composed
3794	of two representatives appointed by the executive director of
3795	the department, two tax collectors appointed by the president of
3796	the Florida Tax Collectors, Inc., one from a small-population
3797	county and one from a large-population county; one person
3798	appointed by the Speaker of the House of Representatives; one
3799	person appointed by the President of the Senate; and the
3800	Governor's appointee. If requested by the task force,the Auditor
3801	General must provide technical assistance. The purpose of the
3802	task force is to recommend the allocation of cost between the
3803	Department of Highway Safety and Motor Vehicles and tax
3804	collectors to administer driver license services authorized in
3805	this chapter. These recommendations must be submitted in a
3806	written report by January 1, 2002. The task force shall dissolve
3807	on January 1, 2002. The written report shall be presented to the
3808	President of the Senate, the Speaker of the House of
3809	Representatives, and the Executive Office of the Governor, and
3810	shall contain findings and determinations and related allocation
3811	recommendations dealing with costs, both construction and
3812	operating costs, of both the department and the applicable tax
3813	collectors, appropriate allocations of costs between the
3814	department and the tax collectors, and fee recommendations to
3815	assure that the fees paid for these driver license services do
3816	not result in a loss of revenue to the state in excess of costs
3817	incurred by the state.
3818	Section 103. Section 324.202, Florida Statutes, is amended
3819	to read:
3820	324.202 Seizure of motor vehicle license plates by
3821	recovery agents.--
3822	(1) The Department of Highway Safety and Motor Vehicles
3823	shall implement a pilot program using recovery agents for the
3824	seizure of license plates in Broward County, Dade County, and
3825	Hillsborough County. Licensed recovery agents and recovery
3826	agencies as described in s. 493.6101(20) and (21) may seize
3827	license plates of motor vehicles whose registrations have been
3828	suspended pursuant to s. 316.646 or s. 627.733 in such counties
3829	upon compliance with this section and rules of the Department of
3830	Highway Safety and Motor Vehicles. Upon the implementation of
3831	the vehicle information system overall reorganization to the
3832	Oracle database of driver licenses and a verification of an
3833	error rate of 2 percent or less for valid license plates seized
3834	during the period following implementation of the database, as
3835	determined by the Office of Program Policy Analysis and
3836	Government Accountability, the program shall be expanded to
3837	those counties where a majority of the governing body of the
3838	county has requested the program be implemented. The
3839	determination by the Office of Program Policy Analysis and
3840	Government Accountability shall be submitted to the Senate and
3841	the House of Representatives committees responsible for
3842	insurance and transportation issues no later than January 1,
3843	2001. The program authorizing recovery agents and agencies to
3844	seize license plates shall be repealed July 1, 2002.
3845	(2)The Department of Highway Safety and Motor Vehicles
3846	shall:
3847	(1)(a)Provide a procedure for recovery agents or recovery
3848	agencies who seize license plates pursuant to this section. This
3849	procedure shall include the development and distribution of
3850	forms and monthly renewal notices, including the name and most
3851	current address available to the department of persons not in
3852	compliance with s. 316.646 or s. 627.733.
3853	(2)(b)Provide a method for the payment of a fee of $25 to
3854	the recovery agent or recovery agency seizing an eligible
3855	license plate pursuant to this section.
3856	Section 104. Subsection (2) of section 331.419, Florida
3857	Statutes, is amended to read:
3858	331.419 Reports and audits.--
3859	(2) By September 1, 2000, the corporation, in cooperation
3860	with the Office of Program Policy Analysis and Government
3861	Accountability, shall develop a research design, including goals
3862	and measurable objectives for the corporation, which will
3863	provide the Legislature with a quantitative evaluation of the
3864	corporation. The corporation shall utilize the monitoring
3865	mechanisms and reports developed in the designs and provide
3866	these reports to the Governor, the President of the Senate, the
3867	Speaker of the House of Representatives, and the Office of
3868	Program Policy Analysis andGovernment Accountability.
3869	Section 105. Subsection (4) of section 334.0445, Florida
3870	Statutes, is amended to read:
3871	334.0445 Model career service classification and
3872	compensation plan.--
3873	(4) The department shall issue a baseline report on the
3874	performance measures outlined in subsection (3) within 30 days
3875	after implementation of this act and shall provide quarterly
3876	progress reports to the Department of Management Services, the
3877	Executive Office of the Governor, legislative appropriations
3878	committees, legislative personnel committees, the Auditor
3879	General, the Office of Program Policy Analysis andGovernment
3880	Accountability, and the affected certified bargaining unions.
3881	Such reports shall contain the mandatory measures listed in this
3882	legislation, as well as other mutually agreed-upon measures
3883	between the Department of Transportation, the Department of
3884	Management Services, the Executive Office of the Governor,
3885	legislative appropriations committees, legislative personnel
3886	committees, and the affected certified bargaining unions.
3887	Section 106. Subsection (2) of section 336.022, Florida
3888	Statutes, is amended to read:
3889	336.022 County transportation trust fund; controls and
3890	administrative remedies.--
3891	(2) The Office of Government AccountabilityAuditor
3892	Generalshall conduct an audit of each such special trust fund
3893	at such intervals of time as practicable and in accordance with
3894	s. 11.45, to assure that the surplus of the constitutional gas
3895	tax distributed to each county is being expended in accordance
3896	with law. If, as a result of an audit, the Office of Government
3897	AccountabilityAuditor Generaldetermines that a county has
3898	violated the constitutional or statutory requirements for
3899	expenditure of transportation funds, ithe or sheshall
3900	immediately notify the county. The county shall have an
3901	opportunity to respond to the auditor's report within 30 days
3902	after the date of written notification to the county. If the
3903	Office of Government AccountabilityAuditor Generalrefuses to
3904	modify or repeal itshis or herfindings, the county may have
3905	such findings reviewed pursuant to the provisions of the
3906	Administrative Procedure Act, chapter 120. If the findings of
3907	the Office of Government AccountabilityAuditor Generalare
3908	upheld after exhaustion of all administrative and legal remedies
3909	of the county, no further surplus constitutional gas tax funds
3910	in excess of funds for committed projects shall be distributed
3911	to the violating county until the county corrects the matters
3912	cited by the Office of Government AccountabilityAuditor General
3913	and such corrections have been certified by the Office of
3914	Government AccountabilityAuditor Generalas having been
3915	completed.
3916	Section 107. Subsection (7) of section 339.406, Florida
3917	Statutes, is amended to read:
3918	339.406 Contract between the department and the
3919	corporation.--The contract must provide for:
3920	(7) The authority for the department and the Office of
3921	Government AccountabilityAuditor Generalto conduct audits.
3922	Section 108. Subsection (3) of section 365.173, Florida
3923	Statutes, is amended to read:
3924	365.173 Wireless Emergency Telephone System Fund.--
3925	(3) The Office of Government AccountabilityAuditor
3926	Generalshall annually audit the fund to ensure that moneys in
3927	the fund are being managed in accordance with this section and
3928	s. 365.172. The Office of Government AccountabilityAuditor
3929	Generalshall provide a report of the annual audit to the board.
3930	Section 109. Subsection (3) of section 373.45926, Florida
3931	Statutes, is amended to read:
3932	373.45926 Everglades Trust Fund; allocation of revenues
3933	and expenditure of funds for conservation and protection of
3934	natural resources and abatement of water pollution.--
3935	(3) The South Florida Water Management District shall
3936	furnish, on a quarterly basis, a detailed copy of its
3937	expenditures from the Everglades Trust Fund to the Governor, the
3938	President of the Senate, and the Speaker of the House of
3939	Representatives, and shall make copies available to the public.
3940	The information shall be provided in a format approved by the
3941	Joint Legislative Committee on Everglades Oversight. At the
3942	direction of the Joint Legislative Committee on Everglades
3943	Oversight, an audit may be made from time to time by the Office
3944	of Government AccountabilityAuditor General, and such audit
3945	shall be within the authority of said Office of Government
3946	AccountabilityAuditor Generalto make.
3947	Section 110. Paragraph (c) of subsection (3) of section
3948	373.4595, Florida Statutes, is amended to read:
3949	373.4595 Lake Okeechobee Protection Program.--
3950	(3) LAKE OKEECHOBEE PROTECTION PROGRAM.--A protection
3951	program for Lake Okeechobee that achieves phosphorus load
3952	reductions for Lake Okeechobee shall be immediately implemented
3953	as specified in this subsection. The program shall address the
3954	reduction of phosphorus loading to the lake from both internal
3955	and external sources. Phosphorus load reductions shall be
3956	achieved through a phased program of implementation. Initial
3957	implementation actions shall be technology-based, based upon a
3958	consideration of both the availability of appropriate technology
3959	and the cost of such technology, and shall include phosphorus
3960	reduction measures at both the source and the regional level.
3961	The initial phase of phosphorus load reductions shall be based
3962	upon the district's Technical Publication 81-2 and the
3963	district's WOD program, with subsequent phases of phosphorus
3964	load reductions based upon the total maximum daily loads
3965	established in accordance with s. 403.067. In the development
3966	and administration of the Lake Okeechobee Protection Program,
3967	the coordinating agencies shall maximize opportunities provided
3968	by federal cost-sharing programs and opportunities for
3969	partnerships with the private sector.
3970	(c) Lake Okeechobee Watershed Phosphorus Control
3971	Program.--The Lake Okeechobee Watershed Phosphorus Control
3972	Program is designed to be a multifaceted approach to reducing
3973	phosphorus loads by improving the management of phosphorus
3974	sources within the Lake Okeechobee watershed through continued
3975	implementation of existing regulations and best management
3976	practices, development and implementation of improved best
3977	management practices, improvement and restoration of the
3978	hydrologic function of natural and managed systems, and
3979	utilization of alternative technologies for nutrient reduction.
3980	The coordinating agencies shall facilitate the application of
3981	federal programs that offer opportunities for water quality
3982	treatment, including preservation, restoration, or creation of
3983	wetlands on agricultural lands.
3984	1. Agricultural nonpoint source best management practices,
3985	developed in accordance with s. 403.067 and designed to achieve
3986	the objectives of the Lake Okeechobee Protection Program, shall
3987	be implemented on an expedited basis. By March 1, 2001, the
3988	coordinating agencies shall develop an interagency agreement
3989	pursuant to ss. 373.046 and 373.406(5) that assures the
3990	development of best management practices that complement
3991	existing regulatory programs and specifies how those best
3992	management practices are implemented and verified. The
3993	interagency agreement shall address measures to be taken by the
3994	coordinating agencies during any best management practice
3995	reevaluation performed pursuant to sub-subparagraph d. The
3996	department shall use best professional judgment in making the
3997	initial determination of best management practice effectiveness.
3998	a. As provided in s. 403.067(7)(d), by October 1, 2000,
3999	the Department of Agriculture and Consumer Services, in
4000	consultation with the department, the district, and affected
4001	parties, shall initiate rule development for interim measures,
4002	best management practices, conservation plans, nutrient
4003	management plans, or other measures necessary for Lake
4004	Okeechobee phosphorus load reduction. The rule shall include
4005	thresholds for requiring conservation and nutrient management
4006	plans and criteria for the contents of such plans. Development
4007	of agricultural nonpoint source best management practices shall
4008	initially focus on those priority basins listed in subparagraph
4009	(b)1. The Department of Agriculture and Consumer Services, in
4010	consultation with the department, the district, and affected
4011	parties, shall conduct an ongoing program for improvement of
4012	existing and development of new interim measures or best
4013	management practices for the purpose of adoption of such
4014	practices by rule.
4015	b. Where agricultural nonpoint source best management
4016	practices or interim measures have been adopted by rule of the
4017	Department of Agriculture and Consumer Services, the owner or
4018	operator of an agricultural nonpoint source addressed by such
4019	rule shall either implement interim measures or best management
4020	practices or demonstrate compliance with the district's WOD
4021	program by conducting monitoring prescribed by the department or
4022	the district. Owners or operators of agricultural nonpoint
4023	sources who implement interim measures or best management
4024	practices adopted by rule of the Department of Agriculture and
4025	Consumer Services shall be subject to the provisions of s.
4026	403.067(7). The Department of Agriculture and Consumer Services,
4027	in cooperation with the department and the district, shall
4028	provide technical and financial assistance for implementation of
4029	agricultural best management practices, subject to the
4030	availability of funds.
4031	c. The district or department shall conduct monitoring at
4032	representative sites to verify the effectiveness of agricultural
4033	nonpoint source best management practices.
4034	d. Where water quality problems are detected for
4035	agricultural nonpoint sources despite the appropriate
4036	implementation of adopted best management practices, the
4037	Department of Agriculture and Consumer Services, in consultation
4038	with the other coordinating agencies and affected parties, shall
4039	institute a reevaluation of the best management practices and
4040	make appropriate changes to the rule adopting best management
4041	practices.
4042	2. Nonagricultural nonpoint source best management
4043	practices, developed in accordance with s. 403.067 and designed
4044	to achieve the objectives of the Lake Okeechobee Protection
4045	Program, shall be implemented on an expedited basis. By March 1,
4046	2001, the department and the district shall develop an
4047	interagency agreement pursuant to ss. 373.046 and 373.406(5)
4048	that assures the development of best management practices that
4049	complement existing regulatory programs and specifies how those
4050	best management practices are implemented and verified. The
4051	interagency agreement shall address measures to be taken by the
4052	department and the district during any best management practice
4053	reevaluation performed pursuant to sub-subparagraph d.
4054	a. The department and the district are directed to work
4055	with the University of Florida's Institute of Food and
4056	Agricultural Sciences to develop appropriate nutrient
4057	application rates for all nonagricultural soil amendments in the
4058	watershed. As provided in s. 403.067(7)(c), by January 1, 2001,
4059	the department, in consultation with the district and affected
4060	parties, shall develop interim measures, best management
4061	practices, or other measures necessary for Lake Okeechobee
4062	phosphorus load reduction. Development of nonagricultural
4063	nonpoint source best management practices shall initially focus
4064	on those priority basins listed in subparagraph (b)1. The
4065	department, the district, and affected parties shall conduct an
4066	ongoing program for improvement of existing and development of
4067	new interim measures or best management practices. The district
4068	shall adopt technology-based standards under the district's WOD
4069	program for nonagricultural nonpoint sources of phosphorus.
4070	b. Where nonagricultural nonpoint source best management
4071	practices or interim measures have been developed by the
4072	department and adopted by the district, the owner or operator of
4073	a nonagricultural nonpoint source shall implement interim
4074	measures or best management practices and be subject to the
4075	provisions of s. 403.067(7). The department and district shall
4076	provide technical and financial assistance for implementation of
4077	nonagricultural nonpoint source best management practices,
4078	subject to the availability of funds.
4079	c. The district or the department shall conduct monitoring
4080	at representative sites to verify the effectiveness of
4081	nonagricultural nonpoint source best management practices.
4082	d. Where water quality problems are detected for
4083	nonagricultural nonpoint sources despite the appropriate
4084	implementation of adopted best management practices, the
4085	department and the district shall institute a reevaluation of
4086	the best management practices.
4087	3. The provisions of subparagraphs 1. and 2. shall not
4088	preclude the department or the district from requiring
4089	compliance with water quality standards or with current best
4090	management practices requirements set forth in any applicable
4091	regulatory program authorized by law for the purpose of
4092	protecting water quality. Additionally, subparagraphs 1. and 2.
4093	are applicable only to the extent that they do not conflict with
4094	any rules promulgated by the department that are necessary to
4095	maintain a federally delegated or approved program.
4096	4. Projects which reduce the phosphorus load originating
4097	from domestic wastewater systems within the Lake Okeechobee
4098	watershed shall be given funding priority in the department's
4099	revolving loan program under s. 403.1835. The department shall
4100	coordinate and provide assistance to those local governments
4101	seeking financial assistance for such priority projects.
4102	5. Projects that make use of private lands, or lands held
4103	in trust for Indian tribes, to reduce nutrient loadings or
4104	concentrations within a basin by one or more of the following
4105	methods: restoring the natural hydrology of the basin, restoring
4106	wildlife habitat or impacted wetlands, reducing peak flows after
4107	storm events, increasing aquifer recharge, or protecting range
4108	and timberland from conversion to development, are eligible for
4109	grants available under this section from the coordinating
4110	agencies. For projects of otherwise equal priority, special
4111	funding priority will be given to those projects that make best
4112	use of the methods outlined above that involve public-private
4113	partnerships or that obtain federal match money. Preference
4114	ranking above the special funding priority will be given to
4115	projects located in a rural area of critical economic concern
4116	designated by the Governor. Grant applications may be submitted
4117	by any person or tribal entity, and eligible projects may
4118	include, but are not limited to, the purchase of conservation
4119	and flowage easements, hydrologic restoration of wetlands,
4120	creating treatment wetlands, development of a management plan
4121	for natural resources, and financial support to implement a
4122	management plan.
4123	6.a. The department shall require all entities disposing
4124	of domestic wastewater residuals within the Lake Okeechobee
4125	watershed and the remaining areas of Okeechobee, Glades, and
4126	Hendry Counties to develop and submit to the department an
4127	agricultural use plan that limits applications based upon
4128	phosphorus loading. By July 1, 2005, phosphorus concentrations
4129	originating from these application sites shall not exceed the
4130	limits established in the district's WOD program.
4131	b. Private and government-owned utilities within Monroe,
4132	Dade, Broward, Palm Beach, Martin, St. Lucie, Indian River,
4133	Okeechobee, Highlands, Hendry, and Glades Counties that dispose
4134	of wastewater residual sludge from utility operations and septic
4135	removal by land spreading in the Lake Okeechobee watershed may
4136	use a line item on local sewer rates to cover wastewater
4137	residual treatment and disposal if such disposal and treatment
4138	is done by approved alternative treatment methodology at a
4139	facility located within the areas designated by the Governor as
4140	rural areas of critical economic concern pursuant to s.
4141	288.0656. This additional line item is an environmental
4142	protection disposal fee above the present sewer rate and shall
4143	not be considered a part of the present sewer rate to customers,
4144	notwithstanding provisions to the contrary in chapter 367. The
4145	fee shall be established by the county commission or its
4146	designated assignee in the county in which the alternative
4147	method treatment facility is located. The fee shall be
4148	calculated to be no higher than that necessary to recover the
4149	facility's prudent cost of providing the service. Upon request
4150	by an affected county commission, the Florida Public Service
4151	Commission will provide assistance in establishing the fee.
4152	Further, for utilities and utility authorities that use the
4153	additional line item environmental protection disposal fee, such
4154	fee shall not be considered a rate increase under the rules of
4155	the Public Service Commission and shall be exempt from such
4156	rules. Utilities using the provisions of this section may
4157	immediately include in their sewer invoicing the new
4158	environmental protection disposal fee. Proceeds from this
4159	environmental protection disposal fee shall be used for
4160	treatment and disposal of wastewater residuals, including any
4161	treatment technology that helps reduce the volume of residuals
4162	that require final disposal, but such proceeds shall not be used
4163	for transportation or shipment costs for disposal or any costs
4164	relating to the land application of residuals in the Lake
4165	Okeechobee watershed.
4166	c. No less frequently than once every 3 years, the Florida
4167	Public Service Commission or the county commission through the
4168	services of an independent auditor shall perform a financial
4169	audit of all facilities receiving compensation from an
4170	environmental protection disposal fee. The Florida Public
4171	Service Commission or the county commission through the services
4172	of an independent auditor shall also perform an audit of the
4173	methodology used in establishing the environmental protection
4174	disposal fee. The Florida Public Service Commission or the
4175	county commission shall, within 120 days after completion of an
4176	audit, file the audit report with the President of the Senate
4177	and the Speaker of the House of Representatives and shall
4178	provide copies to the county commissions of the counties set
4179	forth in sub-subparagraph b. The books and records of any
4180	facilities receiving compensation from an environmental
4181	protection disposal fee shall be open to the Florida Public
4182	Service Commission and the Office of Government Accountability
4183	Auditor Generalfor review upon request.
4184	7. The Department of Health shall require all entities
4185	disposing of septage within the Lake Okeechobee watershed and
4186	the remaining areas of Okeechobee, Glades, and Hendry Counties
4187	to develop and submit to that agency, by July 1, 2003, an
4188	agricultural use plan that limits applications based upon
4189	phosphorus loading. By July 1, 2005, phosphorus concentrations
4190	originating from these application sites shall not exceed the
4191	limits established in the district's WOD program.
4192	8. The Department of Agriculture and Consumer Services
4193	shall initiate rulemaking requiring entities within the Lake
4194	Okeechobee watershed and the remaining areas of Okeechobee,
4195	Glades, and Hendry Counties which land-apply animal manure to
4196	develop conservation or nutrient management plans that limit
4197	application, based upon phosphorus loading. Such rules may
4198	include criteria and thresholds for the requirement to develop a
4199	conservation or nutrient management plan, requirements for plan
4200	approval, and recordkeeping requirements.
4201	9. Prior to authorizing a discharge into works of the
4202	district, the district shall require responsible parties to
4203	demonstrate that proposed changes in land use will not result in
4204	increased phosphorus loading over that of existing land uses.
4205	10. The district, the department, or the Department of
4206	Agriculture and Consumer Services, as appropriate, shall
4207	implement those alternative nutrient reduction technologies
4208	determined to be feasible pursuant to subparagraph (d)6.
4209	Section 111. Paragraph (a) of subsection (6) of section
4210	373.536, Florida Statutes, is amended to read:
4211	373.536 District budget and hearing thereon.--
4212	(6) FINAL BUDGET; ANNUAL AUDIT; CAPITAL IMPROVEMENTS PLAN;
4213	WATER RESOURCE DEVELOPMENT WORK PROGRAM.--
4214	(a) Each district must, by the date specified for each
4215	item, furnish copies of the following documents to the Governor,
4216	the President of the Senate, the Speaker of the House of
4217	Representatives, the chairs of all legislative committees and
4218	subcommittees having substantive or fiscal jurisdiction over the
4219	districts, as determined by the President of the Senate or the
4220	Speaker of the House of Representatives as applicable, the
4221	secretary of the department, and the governing board of each
4222	county in which the district has jurisdiction or derives any
4223	funds for the operations of the district:
4224	1. The adopted budget, to be furnished within 10 days
4225	after its adoption.
4226	2. A financial audit of its accounts and records, to be
4227	furnished within 10 days after its acceptance by the governing
4228	board. The audit must be conducted in accordance with the
4229	provisions of s. 11.45 and the rules adopted thereunder. In
4230	addition to the entities named above, the district must provide
4231	a copy of the audit to the Office of Government Accountability
4232	Auditor Generalwithin 10 days after its acceptance by the
4233	governing board.
4234	3. A 5-year capital improvements plan, to be furnished
4235	within 45 days after the adoption of the final budget. The plan
4236	must include expected sources of revenue for planned
4237	improvements and must be prepared in a manner comparable to the
4238	fixed capital outlay format set forth in s. 216.043.
4239	4. A 5-year water resource development work program to be
4240	furnished within 45 days after the adoption of the final budget.
4241	The program must describe the district's implementation strategy
4242	for the water resource development component of each approved
4243	regional water supply plan developed or revised under s.
4244	373.0361. The work program must address all the elements of the
4245	water resource development component in the district's approved
4246	regional water supply plans. Within 45 days after its submittal,
4247	the department shall review the proposed work program and submit
4248	its findings, questions, and comments to the district. The
4249	review must include a written evaluation of the program's
4250	consistency with the furtherance of the district's approved
4251	regional water supply plans, and the adequacy of proposed
4252	expenditures. As part of the review, the department shall give
4253	interested parties the opportunity to provide written comments
4254	on each district's proposed work program. Within 60 days after
4255	receipt of the department's evaluation, the governing board
4256	shall state in writing to the department which changes
4257	recommended in the evaluation it will incorporate into its work
4258	program or specify the reasons for not incorporating the
4259	changes. The department shall include the district's responses
4260	in a final evaluation report and shall submit a copy of the
4261	report to the Governor, the President of the Senate, and the
4262	Speaker of the House of Representatives.
4263	Section 112. Paragraph (c) of subsection (6) of section
4264	403.1835, Florida Statutes, is amended to read:
4265	403.1835 Water pollution control financial assistance.--
4266	(6) Prior to approval of financial assistance, the
4267	applicant shall:
4268	(c) Provide assurance that records will be kept using
4269	generally accepted accounting principles and that the
4270	department, the Office of Government AccountabilityAuditor
4271	General, or their agents will have access to all records
4272	pertaining to the financial assistance provided.
4273	Section 113. Paragraph (d) of subsection (11) of section
4274	403.8532, Florida Statutes, is amended to read:
4275	403.8532 Drinking water state revolving loan fund; use;
4276	rules.--
4277	(11) Prior to approval of a loan, the local government or
4278	public water system shall, at a minimum:
4279	(d) Provide assurance that records will be kept using
4280	generally accepted accounting principles and that the department
4281	or its agents and the Office of Government Accountability
4282	Auditor Generalwill have access to all records pertaining to
4283	the loan.
4284	Section 114. Subsection (17) of section 409.2563, Florida
4285	Statutes, is amended to read:
4286	409.2563 Administrative establishment of child support
4287	obligations.--
4288	(17) EVALUATION.--
4289	(a) For the purpose of identifying measurable outcomes and
4290	evaluating the administrative process created by this section, a
4291	study area shall be established. The study area must be located
4292	in a county selected by the Department of Revenue having a
4293	population of fewer than 500,000, in which the Title IV-D
4294	caseload did not exceed 20,000 cases, and the obligation rate
4295	was approximately 65 percent at the end of the 1999-2000 fiscal
4296	year. The Department of Revenue shall develop measurable
4297	outcomes that at a minimum consist of the department's support
4298	order establishment performance measures that are applicable to
4299	the administrative process, a measure of the effectiveness of
4300	the administrative process in establishing support orders as
4301	compared to the judicial process, and a measure of the cost
4302	efficiency of the administrative process as compared to the
4303	judicial process. The department shall use the procedures of
4304	this section to establish support obligations in Title IV-D
4305	cases on behalf of custodial parents or caretaker relatives
4306	residing in the county selected for the study area. By June 30,
4307	2002, the Department of Revenue shall submit a report on the
4308	implementation of the administrative process in the study area
4309	to the Governor and Cabinet, the President of the Senate, and
4310	the Speaker of the House of Representatives. The Office of
4311	Program Policy Analysis andGovernment Accountability shall
4312	conduct an evaluation of the operation and impact of the
4313	administrative process in the study area. In evaluating the
4314	administrative process, achievement of the measurable outcomes
4315	must be considered. The Office of Program Policy Analysis and
4316	Government Accountability shall submit an evaluation report on
4317	the administrative process in the study area by June 30, 2003,
4318	which must include the findings of the evaluation and any
4319	recommendations to improve the administrative process
4320	established by this section. The department shall report to the
4321	Governor and Cabinet, the President of the Senate, and the
4322	Speaker of the House of Representatives by June 30, 2004, on the
4323	implementation and results of the procedures established by this
4324	section.
4325	(b) The Office of Program Policy Analysis andGovernment
4326	Accountability shall conduct an evaluation of the statewide
4327	implementation of the administrative process for establishing
4328	child support provided for in this section. This evaluation
4329	shall examine whether these processes have been effectively
4330	implemented and administered statewide and are operating to the
4331	benefit of the children, including, but not limited to the
4332	ability of Title IV-D parents to easily access the court system
4333	for necessary court action. The Office of Program Policy
4334	Analysis andGovernment Accountability shall submit an
4335	evaluation report on the statewide implementation of the
4336	administrative processes for establishing child support by
4337	January 31, 2005.
4338	Section 115. Subsections (12) and (13) of section 411.01,
4339	Florida Statutes, are renumbered as subsections (11) and (12),
4340	respectively, and present subsections (8) and (11) of said
4341	section are amended to read:
4342	411.01 Florida Partnership for School Readiness; school
4343	readiness coalitions.--
4344	(8) STANDARDS; OUTCOME MEASURES.--All publicly funded
4345	school readiness programs shall be required to meet the
4346	performance standards and outcome measures developed and
4347	approved by the partnership. The Office of Program Policy
4348	Analysis andGovernment Accountability shall provide
4349	consultation to the partnership in the development of the
4350	measures and standards. These performance standards and outcome
4351	measures shall be applicable on a statewide basis.
4352	(11) REPORTS.--The Office of Program Policy Analysis and
4353	Government Accountability shall assess the implementation,
4354	efficiency, and outcomes of the school readiness program and
4355	report its findings to the President of the Senate and the
4356	Speaker of the House of Representatives by January 1, 2002.
4357	Subsequent reviews shall be conducted at the direction of the
4358	Joint Legislative Auditing Committee.
4359	Section 116. Section 411.011, Florida Statutes, is amended
4360	to read:
4361	411.011 Records of children in school readiness
4362	programs.--The individual records of children enrolled in school
4363	readiness programs provided under s. 411.01, when held in the
4364	possession of the school readiness coalition or the Florida
4365	Partnership for School Readiness, are confidential and exempt
4366	from the provisions of s. 119.07 and s. 24(a), Art. I of the
4367	State Constitution. For the purposes of this section, records
4368	include assessment data, health data, records of teacher
4369	observations, and identifying data, including the child's social
4370	security number. A parent, guardian, or individual acting as a
4371	parent in the absence of a parent or guardian has the right to
4372	inspect and review the individual school readiness program
4373	record of his or her child and to obtain a copy of the record.
4374	School readiness records may be released to the United States
4375	Secretary of Education, the United States Secretary of Health
4376	and Human Services, and the Comptroller General of the United
4377	States for the purpose of federal audits; to individuals or
4378	organizations conducting studies for institutions to develop,
4379	validate, or administer assessments or improve instruction; to
4380	accrediting organizations in order to carry out their
4381	accrediting functions; to appropriate parties in connection with
4382	an emergency if the information is necessary to protect the
4383	health or safety of the student or other individuals; to the
4384	Office of Government AccountabilityAuditor Generalin
4385	connection with itshis or herofficial functions; to a court of
4386	competent jurisdiction in compliance with an order of that court
4387	pursuant to a lawfully issued subpoena; and to parties to an
4388	interagency agreement among school readiness coalitions, local
4389	governmental agencies, providers of school readiness programs,
4390	state agencies, and the Florida Partnership for School Readiness
4391	for the purpose of implementing the school readiness program.
4392	Agencies, organizations, or individuals that receive school
4393	readiness records in order to carry out their official functions
4394	must protect the data in a manner that will not permit the
4395	personal identification of students and their parents by persons
4396	other than those authorized to receive the records. This section
4397	is subject to the Open Government Sunset Review Act of 1995 in
4398	accordance with s. 119.15 and shall stand repealed on October 2,
4399	2005, unless reviewed and saved from repeal through reenactment
4400	by the Legislature.
4401	Section 117. Subsection (2) of section 411.221, Florida
4402	Statutes, is amended to read:
4403	411.221 Prevention and early assistance strategic plan;
4404	agency responsibilities.--
4405	(2) The strategic plan and subsequent plan revisions shall
4406	incorporate and otherwise utilize, to the fullest extent
4407	possible, the evaluation findings and recommendations from
4408	intraagency, independent third-party, field projects, and
4409	reports issued by the Auditor General or the Office of Program
4410	Policy Analysis andGovernment Accountability, as well as the
4411	recommendations of the State Coordinating Council for School
4412	Readiness Programs.
4413	Section 118. Subsection (1) of section 421.091, Florida
4414	Statutes, is amended to read:
4415	421.091 Financial accounting and investments; fiscal
4416	year.--
4417	(1) A complete and full financial accounting and audit in
4418	accordance with federal audit standards of public housing
4419	agencies shall be made biennially by a certified public
4420	accountant. A copy of such audit shall be filed with the
4421	governing body and with the Office of Government Accountability
4422	Auditor General.
4423	Section 119. Subsection (2) of section 427.705, Florida
4424	Statutes, is amended to read:
4425	427.705 Administration of the telecommunications access
4426	system.--
4427	(2) The administrator shall be audited annually by an
4428	independent auditing firm to assure proper management of any
4429	revenues it receives and disburses. The administrator's books
4430	and records shall be open to the commission and to the Office of
4431	Government AccountabilityAuditor Generalfor review upon
4432	request. The commission shall have the authority to establish
4433	fiscal and operational requirements for the administrator to
4434	follow in order to ensure that the administrative costs of the
4435	system are reasonable.
4436	Section 120. Section 443.1316, Florida Statutes, is
4437	amended to read:
4438	443.1316 Contract with Department of Revenue for
4439	unemployment tax collection services.--By January 1, 2001, the
4440	Agency for Workforce Innovation shall enter into a contract with
4441	the Department of Revenue which shall provide for the Department
4442	of Revenue to provide unemployment tax collection services. The
4443	Department of Revenue, in consultation with the Department of
4444	Labor and Employment Security, shall determine the number of
4445	positions needed to provide unemployment tax collection services
4446	within the Department of Revenue. The number of unemployment tax
4447	collection service positions the Department of Revenue
4448	determines are needed shall not exceed the number of positions
4449	that, prior to the contract, were authorized to the Department
4450	of Labor and Employment Security for this purpose. Upon entering
4451	into the contract with the Agency for Workforce Innovation to
4452	provide unemployment tax collection services, the number of
4453	required positions, as determined by the Department of Revenue,
4454	shall be authorized within the Department of Revenue. Beginning
4455	January 1, 2002, the Office of Program Policy Analysis and
4456	Government Accountability shall conduct a feasibility study
4457	regarding privatization of unemployment tax collection services.
4458	A report on the conclusions of this study shall be submitted to
4459	the Governor, the President of the Senate, and the Speaker of
4460	the House of Representatives. The Department of Revenue is
4461	considered to be administering a revenue law of this state when
4462	the department provides unemployment compensation tax collection
4463	services pursuant to a contract of the department with the
4464	Agency for Workforce Innovation. Sections 213.018, 213.025,
4465	213.051, 213.053, 213.055, 213.071, 213.10, 213.2201, 213.23,
4466	213.24(2), 213.27, 213.28, 213.285, 213.37, 213.50, 213.67,
4467	213.69, 213.73, 213.733, 213.74, and 213.757 apply to the
4468	collection of unemployment contributions by the Department of
4469	Revenue unless prohibited by federal law.
4470	Section 121. Subsection (6) of section 445.003, Florida
4471	Statutes, is amended to read:
4472	445.003 Implementation of the federal Workforce Investment
4473	Act of 1998.--
4474	(6) LONG-TERM CONSOLIDATION OF WORKFORCE DEVELOPMENT.--
4475	(a)Workforce Florida, Inc., may recommend workforce-
4476	related divisions, bureaus, units, programs, duties,
4477	commissions, boards, and councils that can be eliminated,
4478	consolidated, or privatized.
4479	(b) The Office of Program Policy Analysis and Government
4480	Accountability shall review the workforce development system, as
4481	established by this act. The office shall submit its final
4482	report and recommendations by December 31, 2002, to the
4483	President of the Senate and the Speaker of the House of
4484	Representatives.
4485	Section 122. Subsections (9), (10), and (11) of section
4486	445.004, Florida Statutes, are renumbered as subsections (8),
4487	(9), and (10), respectively, and present subsections (8) and (9)
4488	of said section are amended to read:
4489	445.004 Workforce Florida, Inc.; creation; purpose;
4490	membership; duties and powers.--
4491	(8) The Auditor General may, pursuant to his or her own
4492	authority or at the direction of the Legislative Auditing
4493	Committee, conduct an audit of Workforce Florida, Inc., or the
4494	programs or entities created by Workforce Florida, Inc. The
4495	Office of Program Policy Analysis and Government Accountability,
4496	pursuant to its authority or at the direction of the Legislative
4497	Auditing Committee, may review the systems and controls related
4498	to performance outcomes and quality of services of Workforce
4499	Florida, Inc.
4500	(8)(9)Workforce Florida, Inc., in collaboration with the
4501	regional workforce boards and appropriate state agencies and
4502	local public and private service providers, and in consultation
4503	with the Office of Program Policy Analysis andGovernment
4504	Accountability, shall establish uniform measures and standards
4505	to gauge the performance of the workforce development strategy.
4506	These measures and standards must be organized into three
4507	outcome tiers.
4508	(a) The first tier of measures must be organized to
4509	provide benchmarks for systemwide outcomes. Workforce Florida,
4510	Inc., must, in collaboration with the Office of Program Policy
4511	Analysis andGovernment Accountability, establish goals for the
4512	tier-one outcomes. Systemwide outcomes may include employment in
4513	occupations demonstrating continued growth in wages; continued
4514	employment after 3, 6, 12, and 24 months; reduction in and
4515	elimination of public assistance reliance; job placement;
4516	employer satisfaction; and positive return on investment of
4517	public resources.
4518	(b) The second tier of measures must be organized to
4519	provide a set of benchmark outcomes for the initiatives of the
4520	First Jobs/First Wages Council, the Better Jobs/Better Wages
4521	Council, and the High Skills/High Wages Council and for each of
4522	the strategic components of the workforce development strategy.
4523	Cost per entered employment, earnings at placement, retention in
4524	employment, job placement, and entered employment rate must be
4525	included among the performance outcome measures.
4526	(c) The third tier of measures must be the operational
4527	output measures to be used by the agency implementing programs,
4528	and it may be specific to federal requirements. The tier-three
4529	measures must be developed by the agencies implementing
4530	programs, and Workforce Florida, Inc., may be consulted in this
4531	effort. Such measures must be reported to Workforce Florida,
4532	Inc., by the appropriate implementing agency.
4533	(d) Regional differences must be reflected in the
4534	establishment of performance goals and may include job
4535	availability, unemployment rates, average worker wage, and
4536	available employable population.
4537	(e) Job placement must be reported pursuant to s. 1008.39.
4538	Positive outcomes for providers of education and training must
4539	be consistent with ss. 1008.42 and 1008.43.
4540	(f) The uniform measures of success that are adopted by
4541	Workforce Florida, Inc., or the regional workforce boards must
4542	be developed in a manner that provides for an equitable
4543	comparison of the relative success or failure of any service
4544	provider in terms of positive outcomes.
4545	(g) By December 1 of each year, Workforce Florida, Inc.,
4546	shall provide the Legislature with a report detailing the
4547	performance of Florida's workforce development system, as
4548	reflected in the three-tier measurement system. Additionally,
4549	this report must benchmark Florida outcomes, at all tiers,
4550	against other states that collect data similarly.
4551	Section 123. Paragraph (d) of subsection (3) of section
4552	445.009, Florida Statutes, is amended to read:
4553	445.009 One-stop delivery system.--
4554	(3) Notwithstanding any other provision of law, any
4555	memorandum of understanding in effect on June 30, 2000, between
4556	a regional workforce board and the Department of Labor and
4557	Employment Security governing the delivery of workforce services
4558	shall remain in effect until September 30, 2000. Beginning
4559	October 1, 2000, regional workforce boards shall enter into a
4560	memorandum of understanding with the Agency for Workforce
4561	Innovation for the delivery of employment services authorized by
4562	the federal Wagner-Peyser Act. This memorandum of understanding
4563	must be performance based.
4564	(d) The Office of Program Policy Analysis and Government
4565	Accountability, in consultation with Workforce Florida, Inc.,
4566	shall review the delivery of employment services under the
4567	Wagner-Peyser Act and the integration of those services with
4568	other activities performed through the one-stop delivery system
4569	and shall provide recommendations to the Legislature for
4570	improving the effectiveness of the delivery of employment
4571	services in this state. The Office of Program Policy Analysis
4572	and Government Accountability shall submit a report and
4573	recommendations to the Governor, the President of the Senate,
4574	and the Speaker of the House of Representatives by December 31,
4575	2002.
4576	Section 124. Paragraph (a) of subsection (1) of section
4577	445.011, Florida Statutes, is amended to read:
4578	445.011 Workforce information systems.--
4579	(1) Workforce Florida, Inc., shall implement, subject to
4580	legislative appropriation, automated information systems that
4581	are necessary for the efficient and effective operation and
4582	management of the workforce development system. These
4583	information systems shall include, but need not be limited to,
4584	the following:
4585	(a) An integrated management system for the one-stop
4586	service delivery system, which includes, at a minimum, common
4587	registration and intake, screening for needs and benefits, case
4588	planning and tracking, training benefits management, service and
4589	training provider management, performance reporting, executive
4590	information and reporting, and customer-satisfaction tracking
4591	and reporting.
4592	1. The system should report current budgeting,
4593	expenditure, and performance information for assessing
4594	performance related to outcomes, service delivery, and financial
4595	administration for workforce programs pursuant to s. 445.004(5)
4596	and (8)(9).
4597	2. The information system should include auditable systems
4598	and controls to ensure financial integrity and valid and
4599	reliable performance information.
4600	3. The system should support service integration and case
4601	management by providing for case tracking for participants in
4602	welfare transition programs.
4603
4604	Section 125. Subsection (10) of section 446.609, Florida
4605	Statutes, is amended to read:
4606	446.609 Jobs for Florida's Graduates Act.--
4607	(10) ASSESSMENT OF PROGRAM RESULTS.--The success of the
4608	Jobs for Florida's Graduates Program shall be assessed as
4609	follows:
4610	(a) No later than November 1 of each year of the Jobs for
4611	Florida's Graduates Program, Jobs for America's Graduates, Inc.,
4612	shall conduct and deliver to the Office of Program Policy
4613	Analysis andGovernment Accountability a full review and report
4614	of the program's activities. The Office of Program Policy
4615	Analysis andGovernment Accountability shall audit and review
4616	the report and deliver the report, along with its analysis and
4617	any recommendations for expansion, curtailment, modification, or
4618	continuation, to the board not later than December 31 of the
4619	same year.
4620	(b) Beginning in the first year of the Jobs for Florida's
4621	Graduates Program, the Office of Economic and Demographic
4622	Research shall undertake, during the initial phase, an ongoing
4623	longitudinal study of participants to determine the overall
4624	efficacy of the program. The division shall transmit its
4625	findings each year to the Office of Program Policy Analysis and
4626	Government Accountability for inclusion in the report provided
4627	for in paragraph (a).
4628	Section 126. Paragraph (d) of subsection (3) and
4629	subsection (9) of section 455.32, Florida Statutes, are amended
4630	to read:
4631	455.32 Management Privatization Act.--
4632	(3) Based upon the request of any board, commission, or
4633	council, the department is authorized to contract with a
4634	corporation or other business entity to perform support services
4635	specified in the contract. The contract must be in compliance
4636	with this section and other applicable laws and must be approved
4637	by the board before the department enters into the contract. The
4638	department shall retain responsibility for any duties it
4639	currently exercises relating to its police powers and any other
4640	current duty that is not provided to the corporation by the
4641	contract. The contract shall provide, at a minimum, that:
4642	(d) The corporation keep financial and statistical
4643	information as necessary to completely disclose the financial
4644	condition and operation of the project and as requested by the
4645	Office of Program Policy Analysis and Government Accountability,
4646	the Auditor General,and the department.
4647	(9) The corporation shall provide for an annual financial
4648	audit of its financial accounts and records by an independent
4649	certified public accountant. The annual audit report shall
4650	include a management letter in accordance with s. 11.45 and a
4651	detailed supplemental schedule of expenditures for each
4652	expenditure category. The annual audit report must be submitted
4653	to the board, the department, and the Office of Government
4654	AccountabilityAuditor Generalfor review.
4655	Section 127. Paragraph (j) of subsection (3) of section
4656	471.038, Florida Statutes, is amended to read:
4657	471.038 Florida Engineers Management Corporation.--
4658	(3) The Florida Engineers Management Corporation is
4659	created to provide administrative, investigative, and
4660	prosecutorial services to the board in accordance with the
4661	provisions of chapter 455 and this chapter. The management
4662	corporation may hire staff as necessary to carry out its
4663	functions. Such staff are not public employees for the purposes
4664	of chapter 110 or chapter 112, except that the board of
4665	directors and the staff are subject to the provisions of s.
4666	112.061. The provisions of s. 768.28 apply to the management
4667	corporation, which is deemed to be a corporation primarily
4668	acting as an instrumentality of the state, but which is not an
4669	agency within the meaning of s. 20.03(11). The management
4670	corporation shall:
4671	(j) Provide for an annual financial audit of its financial
4672	accounts and records by an independent certified public
4673	accountant. The annual audit report shall include a management
4674	letter in accordance with s. 11.45 and a detailed supplemental
4675	schedule of expenditures for each expenditure category. The
4676	annual audit report must be submitted to the board, the
4677	department, and the Office of Government AccountabilityAuditor
4678	Generalfor review.
4679	Section 128. Subsection (4) of section 527.22, Florida
4680	Statutes, is amended to read:
4681	527.22 Florida Propane Gas Education, Safety, and Research
4682	Council established; membership; duties and responsibilities.--
4683	(4) The council shall keep minutes, accounting records,
4684	and other records as necessary to clearly reflect all of the
4685	acts and transactions of the council and regularly report such
4686	information to the commissioner, along with such other
4687	information as the commissioner requires. All records of the
4688	council shall be kept on file with the department, and these
4689	records and other documents about matters within the
4690	jurisdiction of the council shall be subject to the review and
4691	inspection of the department's Inspector General, the Office of
4692	Government AccountabilityAuditor General, and the members of
4693	the council, or other interested parties upon request. All
4694	records of the council are subject to the provisions of s.
4695	119.07.
4696	Section 129. Paragraph (c) of subsection (2) of section
4697	550.125, Florida Statutes, is amended to read:
4698	550.125 Uniform reporting system; bond requirement.--
4699	(2)
4700	(c) The Auditor General and the Office of Program Policy
4701	Analysis and Government Accountability may, pursuant to the
4702	direction of the Auditor Generaltheir own authorityor at the
4703	direction of the Legislative Auditing Committee, audit, examine,
4704	and check the books and records of any permitholder. These audit
4705	reports shall become part of, and be maintained in, the division
4706	files.
4707	Section 130. Paragraph (d) of subsection (10) of section
4708	601.15, Florida Statutes, is amended to read:
4709	601.15 Advertising campaign; methods of conducting; excise
4710	tax; emergency reserve fund; citrus research.--
4711	(10) The powers and duties of the Department of Citrus
4712	include the following:
4713	(d) To keep books, records, and accounts of all of its
4714	activities, which books, records, and accounts shall be open to
4715	inspection, audit, and examination by the Auditor General and
4716	the Office of Program Policy Analysis andGovernment
4717	Accountability.
4718	Section 131. Subsection (2) of section 616.263, Florida
4719	Statutes, is amended to read:
4720	616.263 Annual reports of authority.--
4721	(2) The authority shall at all times maintain proper
4722	accounting systems and procedures and shall be subject to audit
4723	by the Office of Government AccountabilityAuditor General.
4724	Section 132. Subsection (5) of section 744.708, Florida
4725	Statutes, is amended to read:
4726	744.708 Reports and standards.--
4727	(5) An independent audit by a qualified certified public
4728	accountant shall be performed at least every 2 years. The audit
4729	should include an investigation into the practices of the office
4730	for managing the person and property of the wards. A copy of the
4731	report shall be submitted to the Statewide Public Guardianship
4732	Office. In addition, the office of public guardian shall be
4733	subject to audits or examinations by the Auditor General and the
4734	Office of Program Policy Analysis andGovernment Accountability
4735	pursuant to law.
4736	Section 133. Subsection (3) of section 943.25, Florida
4737	Statutes, is amended to read:
4738	943.25 Criminal justice trust funds; source of funds; use
4739	of funds.--
4740	(3) The Office of Government AccountabilityAuditor
4741	General is directed in itsher or hisaudit of courts to
4742	ascertain that such assessments have been collected and remitted
4743	and shall report to the Legislature. All such records of the
4744	courts shall be open for itsher or his inspection. The Office
4745	of Government AccountabilityAuditor Generalis further directed
4746	to conduct audits of the expenditures of the trust funds and to
4747	report to the Legislature. Such audits shall be conducted in
4748	accordance with s. 11.45.
4749	Section 134. Paragraph (a) of subsection (1) of section
4750	944.105, Florida Statutes, is amended to read:
4751	944.105 Contractual arrangements with private entities for
4752	operation and maintenance of correctional facilities and
4753	supervision of inmates.--
4754	(1) The Department of Corrections is authorized to enter
4755	into contracts with private vendors for the provision of the
4756	operation and maintenance of correctional facilities and the
4757	supervision of inmates. However, no such contract shall be
4758	entered into or renewed unless:
4759	(a) The contract offers a substantial savings to the
4760	department, as determined by the department. In determining the
4761	cost savings, the department, after consultation with the Office
4762	of Government AccountabilityAuditor General, shall calculate
4763	all the cost components that contribute to the inmate per diem,
4764	including all administrative costs associated with central and
4765	regional office administration. Services which are provided to
4766	the department by other government agencies without any direct
4767	cost to the department shall be assigned an equivalent cost and
4768	included in the per diem. The private firm shall be assessed the
4769	total annual cost to the state of monitoring the contract;
4770	Section 135. Paragraph (c) of subsection (2) of section
4771	944.512, Florida Statutes, is amended to read:
4772	944.512 State lien on proceeds from literary or other type
4773	of account of crime for which convicted.--
4774	(2) The proceeds of such account shall be distributed in
4775	the following order:
4776	(c) After payments have been made pursuant to paragraph
4777	(a) or paragraph (b), an amount equal to pay all court costs in
4778	the prosecution of the convicted felon, which shall include, but
4779	not be limited to, jury fees and expenses, court reporter fees,
4780	and reasonable per diem for the prosecuting attorneys for the
4781	state, shall go to the General Revenue Fund. Additional costs
4782	shall be assessed for the computed per capita cost of
4783	imprisonment or supervision by the state or county correctional
4784	system. Such costs shall be determined and certified by the
4785	prosecuting attorney and the imprisoning entity and subject to
4786	review by the Office of Government AccountabilityAuditor
4787	General.
4788	Section 136. Subsections (3) and (5) of section 944.719,
4789	Florida Statutes, are amended to read:
4790	944.719 Adoption of rules, monitoring, and reporting.--
4791	(3) The private vendor shall provide a work area at the
4792	private correctional facility for use by the contract monitor
4793	appointed by the department and shall provide the monitor with
4794	access to all data, reports, and other materials that the
4795	monitor,and the Auditor General, and the Office of Program
4796	Policy Analysis and Government Accountability determine are
4797	necessary to carry out monitoring and auditing responsibilities.
4798	(5) The Office of Program Policy Analysis andGovernment
4799	Accountability shall conduct a performance audit, including a
4800	review of the annual financial audit of the private entity and
4801	shall deliver a report to the Legislature by February 1 of the
4802	third year following any contract awarded by the department for
4803	the operation of a correctional facility by a private vendor.
4804	(a) The report shall determine the reasonableness of the
4805	cost analysis procedures used by the department for comparing
4806	services provided under the contract and for comparing the
4807	quality of the services provided under the contract with the
4808	costs and quality of similar services provided by the
4809	department.
4810	(b) In preparing the report, the office shall consider, in
4811	addition to other factors it determines are significant:
4812	1. The extent to which the private vendor and the
4813	department have complied with the terms of the contract and ss.
4814	944.710-944.719.
4815	2. The wages and benefits that are provided to the staff
4816	of the private correctional facility as compared to wages and
4817	benefits provided to employees of the department performing
4818	comparable tasks.
4819	Section 137. Subsections (1) and (3) of section 946.516,
4820	Florida Statutes, are amended to read:
4821	946.516 Corporation status report and annual financial
4822	audit report.--
4823	(1) The corporation shall submit to the Governor and the
4824	Legislature, on or before July 1 of each year, a report on the
4825	status of the correctional work programs, including, but not
4826	limited to, the proposed use of the profits from such programs,
4827	a breakdown of the amount of noninmate labor used, work
4828	subcontracted to other vendors, use of consultants, finished
4829	goods purchased for resale, and the number of inmates working in
4830	the correctional work programs at the time of such report. In
4831	addition, the corporation shall submit to the department, the
4832	Governor, the Legislature, and the Office of Government
4833	AccountabilityAuditor Generalan annual financial audit report
4834	and such other information as may be requested by the
4835	Legislature, together with recommendations relating to
4836	provisions for reasonable tax incentives to private enterprises
4837	which employ inmates, parolees, or former inmates who have
4838	participated in correctional work programs.
4839	(3) The corporation shall have an annual financial audit
4840	of its accounts and records by an independent certified public
4841	accountant retained by it and paid from its funds. The Auditor
4842	General or the director of the Office of Program Policy Analysis
4843	and Government Accountability may, pursuant to his or her own
4844	authority or at the direction of the Joint Legislative Auditing
4845	Committee, conduct an audit of the corporation.
4846	Section 138. Subsection (3) of section 948.15, Florida
4847	Statutes, is amended to read:
4848	948.15 Misdemeanor probation services.--
4849	(3) Any private entity providing services for the
4850	supervision of misdemeanor probationers must contract with the
4851	county in which the services are to be rendered. In a county
4852	with a population of less than 70,000, the county court judge,
4853	or the administrative judge of the county court in a county that
4854	has more than one county court judge, must approve the contract.
4855	Terms of the contract must state, but are not limited to:
4856	(a) The extent of the services to be rendered by the
4857	entity providing supervision or rehabilitation.
4858	(b) Staff qualifications and criminal record checks of
4859	staff in accordance with essential standards established by the
4860	American Correctional Association as of January 1, 1991.
4861	(c) Staffing levels.
4862	(d) The number of face-to-face contacts with the offender.
4863	(e) Procedures for handling the collection of all offender
4864	fees and restitution.
4865	(f) Procedures for handling indigent offenders which
4866	ensure placement irrespective of ability to pay.
4867	(g) Circumstances under which revocation of an offender's
4868	probation may be recommended.
4869	(h) Reporting and recordkeeping requirements.
4870	(i) Default and contract termination procedures.
4871	(j) Procedures that aid offenders with job assistance.
4872
4873	In addition, the entity shall supply the chief judge's office
4874	with a quarterly report summarizing the number of offenders
4875	supervised by the private entity, payment of the required
4876	contribution under supervision or rehabilitation, and the number
4877	of offenders for whom supervision or rehabilitation will be
4878	terminated. All records of the entity must be open to inspection
4879	upon the request of the county, the court, the Auditor General,
4880	the Office of Program Policy Analysis andGovernment
4881	Accountability, or agents thereof.
4882	Section 139. Paragraph (a) of subsection (5) of section
4883	957.07, Florida Statutes, is amended to read:
4884	957.07 Cost-saving requirements.--
4885	(5)(a) By February 1, 2002, and each year thereafter, the
4886	Prison Per-Diem Workgroup shall develop consensus per diem rates
4887	to be used when determining per diem rates of privately operated
4888	prisons. The Office of Program Policy Analysis andGovernment
4889	Accountability, the Office of the Auditor General,and the
4890	staffs of the appropriations committees of both the Senate and
4891	the House of Representatives are the principals of the
4892	workgroup. The workgroup may consult with other experts to
4893	assist in the development of the consensus per diem rates. All
4894	meetings of the workgroup shall be open to the public as
4895	provided in chapter 286.
4896	Section 140. Section 957.11, Florida Statutes, is amended
4897	to read:
4898	957.11 Evaluation of costs and benefits of contracts.--The
4899	Office of Program Policy Analysis and Government Accountability
4900	may conduct an evaluationshall develop and implement an
4901	evaluation of the costs and benefitsof each contract entered
4902	into under this chapter. This evaluation must include a
4903	comparison of the costs and benefits of constructing and
4904	operating prisons by the state versus by private contractors.
4905	The Office ofProgram Policy Analysis and Government
4906	Accountability shall also evaluate the performance of the
4907	private contractor at the end of the term of each management
4908	contract and make recommendations to the Speaker of the House of
4909	Representatives and the President of the Senate on whether to
4910	continue the contract.
4911	Section 141. Paragraph (a) of subsection (1) of section
4912	985.31, Florida Statutes, is amended to read:
4913	985.31 Serious or habitual juvenile offender.--
4914	(1) ASSESSMENT AND TREATMENT SERVICES.--Pursuant to the
4915	provisions of this chapter and the establishment of appropriate
4916	program guidelines and standards, contractual instruments, which
4917	shall include safeguards of all constitutional rights, shall be
4918	developed as follows:
4919	(a) The department shall provide for:
4920	1. The oversight of implementation of assessment and
4921	treatment approaches.
4922	2. The identification and prequalification of appropriate
4923	individuals or not-for-profit organizations, including minority
4924	individuals or organizations when possible, to provide
4925	assessment and treatment services to serious or habitual
4926	delinquent children.
4927	3. The monitoring and evaluation of assessment and
4928	treatment services for compliance with the provisions of this
4929	chapter and all applicable rules and guidelines pursuant
4930	thereto.
4931	4. The development of an annual report on the performance
4932	of assessment and treatment to be presented to the Governor, the
4933	Attorney General, the President of the Senate, the Speaker of
4934	the House of Representatives, and the Office of Government
4935	AccountabilityAuditor Generalno later than January 1 of each
4936	year.
4937	Section 142. Paragraph (a) of subsection (1) of section
4938	985.311, Florida Statutes, is amended to read:
4939	985.311 Intensive residential treatment program for
4940	offenders less than 13 years of age.--
4941	(1) ASSESSMENT AND TREATMENT SERVICES.--Pursuant to the
4942	provisions of this chapter and the establishment of appropriate
4943	program guidelines and standards, contractual instruments, which
4944	shall include safeguards of all constitutional rights, shall be
4945	developed for intensive residential treatment programs for
4946	offenders less than 13 years of age as follows:
4947	(a) The department shall provide for:
4948	1. The oversight of implementation of assessment and
4949	treatment approaches.
4950	2. The identification and prequalification of appropriate
4951	individuals or not-for-profit organizations, including minority
4952	individuals or organizations when possible, to provide
4953	assessment and treatment services to intensive offenders less
4954	than 13 years of age.
4955	3. The monitoring and evaluation of assessment and
4956	treatment services for compliance with the provisions of this
4957	chapter and all applicable rules and guidelines pursuant
4958	thereto.
4959	4. The development of an annual report on the performance
4960	of assessment and treatment to be presented to the Governor, the
4961	Attorney General, the President of the Senate, the Speaker of
4962	the House of Representatives, the Auditor General, and the
4963	Office of Program Policy Analysis andGovernment Accountability
4964	no later than January 1 of each year.
4965	Section 143. Paragraph (d) of subsection (4) of section
4966	985.412, Florida Statutes, is amended to read:
4967	985.412 Quality assurance and cost-effectiveness.--
4968	(4)
4969	(d) In collaboration with the Office of Economic and
4970	Demographic Research, and contract service providers, the
4971	department shall develop a work plan to refine the cost-
4972	effectiveness model so that the model is consistent with the
4973	performance-based program budgeting measures approved by the
4974	Legislature to the extent the department deems appropriate. The
4975	department shall notify the Office of Program Policy Analysis
4976	andGovernment Accountability of any meetings to refine the
4977	model.
4978	Section 144. Subsection (3) of section 985.416, Florida
4979	Statutes, is amended to read:
4980	985.416 Innovation zones.--The department shall encourage
4981	each of the juvenile justice circuit boards to propose at least
4982	one innovation zone within the circuit for the purpose of
4983	implementing any experimental, pilot, or demonstration project
4984	that furthers the legislatively established goals of the
4985	department. An innovation zone is a defined geographic area such
4986	as a circuit, commitment region, county, municipality, service
4987	delivery area, school campus, or neighborhood providing a
4988	laboratory for the research, development, and testing of the
4989	applicability and efficacy of model programs, policy options,
4990	and new technologies for the department.
4991	(3) Before implementing an innovation zone under this
4992	subsection, the secretary shall, in conjunction with the Office
4993	of Program Policy Analysis andGovernment Accountability,
4994	develop measurable and valid objectives for such zone within a
4995	negotiated reasonable period of time. Moneys designated for an
4996	innovation zone in one operating circuit may not be used to fund
4997	an innovation zone in another operating circuit.
4998	Section 145. Subsection (4) of section 1001.24, Florida
4999	Statutes, is amended to read:
5000	1001.24 Direct-support organization; use of property;
5001	board of directors; audit.--
5002	(4) ANNUAL AUDIT.--Each direct-support organization shall
5003	provide for an annual financial audit in accordance with s.
5004	215.981. The identity of donors who desire to remain anonymous
5005	shall be protected, and that anonymity shall be maintained in
5006	the auditor's report. All records of the organization other than
5007	the auditor's report, management letter, and any supplemental
5008	data requested by the Auditor General and the Office of Program
5009	Policy Analysis andGovernment Accountability shall be
5010	confidential and exempt from the provisions of s. 119.07(1).
5011	Section 146. Subsection (4) of section 1001.453, Florida
5012	Statutes, is amended to read:
5013	1001.453 Direct-support organization; use of property;
5014	board of directors; audit.--
5015	(4) ANNUAL AUDIT.--Each direct-support organization with
5016	more than $100,000 in expenditures or expenses shall provide for
5017	an annual financial audit of its financial statements in order
5018	to express an opinion on the fairness with which they are
5019	presented in conformance with generally accepted accounting
5020	principles. The audit isaccounts and records,to be conducted
5021	by an independent certified public accountant in accordance with
5022	rules adopted by the Office of Government AccountabilityAuditor
5023	Generalpursuant to s. 11.45(8) and the Commissioner of
5024	Education. The annual audit report shall be submitted within 9
5025	months after the fiscal year's end to the district school board
5026	and the Office of Government AccountabilityAuditor General. The
5027	Commissioner of Education, the Auditor General,and the Office
5028	of Program Policy Analysis andGovernment Accountability have
5029	the authority to require and receive from the organization or
5030	the district auditor any records relative to the operation of
5031	the organization. The identity of donors and all information
5032	identifying donors and prospective donors are confidential and
5033	exempt from the provisions of s. 119.07(1), and that anonymity
5034	shall be maintained in the auditor's report. All other records
5035	and information shall be considered public records for the
5036	purposes of chapter 119.
5037	Section 147. Paragraph (d) of subsection (3) of section
5038	1002.22, Florida Statutes, is amended to read:
5039	1002.22 Student records and reports; rights of parents and
5040	students; notification; penalty.--
5041	(3) RIGHTS OF PARENT OR STUDENT.--The parent of any
5042	student who attends or has attended any public school, area
5043	technical center, or public postsecondary educational
5044	institution shall have the following rights with respect to any
5045	records or reports created, maintained, and used by any public
5046	educational institution in the state. However, whenever a
5047	student has attained 18 years of age, or is attending a
5048	postsecondary educational institution, the permission or consent
5049	required of, and the rights accorded to, the parents of the
5050	student shall thereafter be required of and accorded to the
5051	student only, unless the student is a dependent student of such
5052	parents as defined in 26 U.S.C. s. 152 (s. 152 of the Internal
5053	Revenue Code of 1954). The State Board of Education shall adopt
5054	rules whereby parents or students may exercise these rights:
5055	(d) Right of privacy.--Every student shall have a right of
5056	privacy with respect to the educational records kept on him or
5057	her. Personally identifiable records or reports of a student,
5058	and any personal information contained therein, are confidential
5059	and exempt from the provisions of s. 119.07(1). No state or
5060	local educational agency, board, public school, technical
5061	center, or public postsecondary educational institution shall
5062	permit the release of such records, reports, or information
5063	without the written consent of the student's parent, or of the
5064	student himself or herself if he or she is qualified as provided
5065	in this subsection, to any individual, agency, or organization.
5066	However, personally identifiable records or reports of a student
5067	may be released to the following persons or organizations
5068	without the consent of the student or the student's parent:
5069	1. Officials of schools, school systems, technical
5070	centers, or public postsecondary educational institutions in
5071	which the student seeks or intends to enroll; and a copy of such
5072	records or reports shall be furnished to the parent or student
5073	upon request.
5074	2. Other school officials, including teachers
5075	within the educational institution or agency, who have
5076	legitimate educational interests in the information contained in
5077	the records.
5078	3. The United States Secretary of Education, the Director
5079	of the National Institute of Education, the Assistant Secretary
5080	for Education, the Comptroller General of the United States, or
5081	state or local educational authorities who are authorized to
5082	receive such information subject to the conditions set forth in
5083	applicable federal statutes and regulations of the United States
5084	Department of Education, or in applicable state statutes and
5085	rules of the State Board of Education.
5086	4. Other school officials, in connection with a student's
5087	application for or receipt of financial aid.
5088	5. Individuals or organizations conducting studies for or
5089	on behalf of an institution or a board of education for the
5090	purpose of developing, validating, or administering predictive
5091	tests, administering student aid programs, or improving
5092	instruction, if such studies are conducted in such a manner as
5093	will not permit the personal identification of students and
5094	their parents by persons other than representatives of such
5095	organizations and if such information will be destroyed when no
5096	longer needed for the purpose of conducting such studies.
5097	6. Accrediting organizations, in order to carry out their
5098	accrediting functions.
5099	7. School readiness coalitions and the Florida Partnership
5100	for School Readiness in order to carry out their assigned
5101	duties.
5102	8. For use as evidence in student expulsion hearings
5103	conducted by a district school board pursuant to the provisions
5104	of chapter 120.
5105	9. Appropriate parties in connection with an emergency, if
5106	knowledge of the information in the student's educational
5107	records is necessary to protect the health or safety of the
5108	student or other individuals.
5109	10. The Auditor General and the Office of Program Policy
5110	Analysis and Government Accountability in connection with its
5111	theirofficial functions; however, except when the collection of
5112	personally identifiable information is specifically authorized
5113	by law, any data collected by the Auditor General and theOffice
5114	of Program Policy Analysis andGovernment Accountability is
5115	confidential and exempt from the provisions of s. 119.07(1) and
5116	shall be protected in such a way as will not permit the personal
5117	identification of students and their parents by other than the
5118	Auditor General, the Office of Program Policy Analysis and
5119	Government Accountability, and itstheirstaff, and such
5120	personally identifiable data shall be destroyed when no longer
5121	needed for the Auditor General's and the Office of Program
5122	Policy Analysis andGovernment Accountability's official use.
5123	11.a. A court of competent jurisdiction in compliance with
5124	an order of that court or the attorney of record pursuant to a
5125	lawfully issued subpoena, upon the condition that the student
5126	and the student's parent are notified of the order or subpoena
5127	in advance of compliance therewith by the educational
5128	institution or agency.
5129	b. A person or entity pursuant to a court of competent
5130	jurisdiction in compliance with an order of that court or the
5131	attorney of record pursuant to a lawfully issued subpoena, upon
5132	the condition that the student, or his or her parent if the
5133	student is either a minor and not attending a postsecondary
5134	educational institution or a dependent of such parent as defined
5135	in 26 U.S.C. s. 152 (s. 152 of the Internal Revenue Code of
5136	1954), is notified of the order or subpoena in advance of
5137	compliance therewith by the educational institution or agency.
5138	12. Credit bureaus, in connection with an agreement for
5139	financial aid that the student has executed, provided that such
5140	information may be disclosed only to the extent necessary to
5141	enforce the terms or conditions of the financial aid agreement.
5142	Credit bureaus shall not release any information obtained
5143	pursuant to this paragraph to any person.
5144	13. Parties to an interagency agreement among the
5145	Department of Juvenile Justice, school and law enforcement
5146	authorities, and other signatory agencies for the purpose of
5147	reducing juvenile crime and especially motor vehicle theft by
5148	promoting cooperation and collaboration, and the sharing of
5149	appropriate information in a joint effort to improve school
5150	safety, to reduce truancy and in-school and out-of-school
5151	suspensions, and to support alternatives to in-school and out-
5152	of-school suspensions and expulsions that provide structured and
5153	well-supervised educational programs supplemented by a
5154	coordinated overlay of other appropriate services designed to
5155	correct behaviors that lead to truancy, suspensions, and
5156	expulsions, and that support students in successfully completing
5157	their education. Information provided in furtherance of such
5158	interagency agreements is intended solely for use in determining
5159	the appropriate programs and services for each juvenile or the
5160	juvenile's family, or for coordinating the delivery of such
5161	programs and services, and as such is inadmissible in any court
5162	proceedings prior to a dispositional hearing unless written
5163	consent is provided by a parent or other responsible adult on
5164	behalf of the juvenile.
5165
5166	This paragraph does not prohibit any educational institution
5167	from publishing and releasing to the general public directory
5168	information relating to a student if the institution elects to
5169	do so. However, no educational institution shall release, to any
5170	individual, agency, or organization that is not listed in
5171	subparagraphs 1.-13., directory information relating to the
5172	student body in general or a portion thereof unless it is
5173	normally published for the purpose of release to the public in
5174	general. Any educational institution making directory
5175	information public shall give public notice of the categories of
5176	information that it has designated as directory information with
5177	respect to all students attending the institution and shall
5178	allow a reasonable period of time after such notice has been
5179	given for a parent or student to inform the institution in
5180	writing that any or all of the information designated should not
5181	be released.
5182	Section 148. Subsections (4) through (9) of section
5183	1002.36, Florida Statutes, are renumbered as subsections (3)
5184	through (8), respectively, and present subsection (3) of said
5185	section is amended to read:
5186	1002.36 Florida School for the Deaf and the Blind.--
5187	(3) AUDITS.--The Auditor General shall audit the Florida
5188	School for the Deaf and the Blind as provided in chapter 11.
5189	Section 149. Paragraph (d) of subsection (5) of section
5190	1002.37, Florida Statutes, is amended to read:
5191	1002.37 The Florida Virtual School.--
5192	(5) The board of trustees shall annually submit to the
5193	Governor, the Legislature, the Commissioner of Education, and
5194	the State Board of Education a complete and detailed report
5195	setting forth:
5196	(d) A copy of an annual financial audit of the accounts
5197	and records of the Florida Virtual School, conducted by an
5198	independent certified public accountant and performed in
5199	accordance with rules adopted by the Office of Government
5200	AccountabilityAuditor General.
5201	Section 150. Subsection (5) of section 1004.28, Florida
5202	Statutes, is amended to read:
5203	1004.28 Direct-support organizations; use of property;
5204	board of directors; activities; audit; facilities.--
5205	(5) ANNUAL AUDIT.--Each direct-support organization shall
5206	provide for an annual financial audit of its financial
5207	statements in order to express an opinion on the fairness with
5208	which they are presented in conformance with generally accepted
5209	accounting principles. The audit isaccounts and recordsto be
5210	conducted by an independent certified public accountant in
5211	accordance with rules adopted by the Office of Government
5212	AccountabilityAuditor Generalpursuant to s. 11.45(8) and by
5213	the university board of trustees. The annual audit report shall
5214	be submitted, within 9 months after the end of the fiscal year,
5215	to the Office of Government AccountabilityAuditor Generaland
5216	the State Board of Education for review. The State Board of
5217	Education, the university board of trustees, the Auditor
5218	General, and the Office of Program Policy Analysis and
5219	Government Accountability shall have the authority to require
5220	and receive from the organization or from its independent
5221	auditor any records relative to the operation of the
5222	organization. The identity of donors who desire to remain
5223	anonymous shall be protected, and that anonymity shall be
5224	maintained in the auditor's report. All records of the
5225	organization other than the auditor's report, management letter,
5226	and any supplemental data requested by the State Board of
5227	Education, the university board of trustees, the Auditor
5228	General, and the Office of Program Policy Analysis and
5229	Government Accountability shall be confidential and exempt from
5230	the provisions of s. 119.07(1).
5231	Section 151. Subsection (5) of section 1004.29, Florida
5232	Statutes, is amended to read:
5233	1004.29 University health services support
5234	organizations.--
5235	(5) Each university health services support organization
5236	shall provide for an annual financial audit in accordance with
5237	s. 1004.28(5). The auditor's report, management letter, and any
5238	supplemental data requested by the State Board of Education, the
5239	university board of trustees, and the Office of Government
5240	AccountabilityAuditor Generalshall be considered public
5241	records, pursuant to s. 119.07.
5242	Section 152. Paragraph (d) of subsection (2) and paragraph
5243	(b) of subsection (8) of section 1004.43, Florida Statutes, are
5244	amended to read:
5245	1004.43 H. Lee Moffitt Cancer Center and Research
5246	Institute.--There is established the H. Lee Moffitt Cancer
5247	Center and Research Institute at the University of South
5248	Florida.
5249	(2) The State Board of Education shall provide in the
5250	agreement with the not-for-profit corporation for the following:
5251	(d) Preparation of an annual financial audit of the not-
5252	for-profit corporation's accounts and records and the accounts
5253	and records of any subsidiaries to be conducted by an
5254	independent certified public accountant. The annual audit report
5255	shall include a management letter, as defined in s. 11.45, and
5256	shall be submitted to the Office of Government Accountability
5257	Auditor Generaland the State Board of Education. The State
5258	Board of Education, the Auditor General, and the Office of
5259	Program Policy Analysis andGovernment Accountability shall have
5260	the authority to require and receive from the not-for-profit
5261	corporation and any subsidiaries or from their independent
5262	auditor any detail or supplemental data relative to the
5263	operation of the not-for-profit corporation or subsidiary.
5264	(8)
5265	(b) Proprietary confidential business information is
5266	confidential and exempt from the provisions of s. 119.07(1) and
5267	s. 24(a), Art. I of the State Constitution. However, the Auditor
5268	General, the Office of Program Policy Analysis andGovernment
5269	Accountability,and the State Board of Education, pursuant to
5270	their oversight and auditing functions, must be given access to
5271	all proprietary confidential business information upon request
5272	and without subpoena and must maintain the confidentiality of
5273	information so received. As used in this paragraph, the term
5274	“proprietary confidential business information” means
5275	information, regardless of its form or characteristics, which is
5276	owned or controlled by the not-for-profit corporation or its
5277	subsidiaries; is intended to be and is treated by the not-for-
5278	profit corporation or its subsidiaries as private and the
5279	disclosure of which would harm the business operations of the
5280	not-for-profit corporation or its subsidiaries; has not been
5281	intentionally disclosed by the corporation or its subsidiaries
5282	unless pursuant to law, an order of a court or administrative
5283	body, a legislative proceeding pursuant to s. 5, Art. III of the
5284	State Constitution, or a private agreement that provides that
5285	the information may be released to the public; and which is
5286	information concerning:
5287	1. Internal auditing controls and reports of internal
5288	auditors;
5289	2. Matters reasonably encompassed in privileged attorney-
5290	client communications;
5291	3. Contracts for managed-care arrangements, including
5292	preferred provider organization contracts, health maintenance
5293	organization contracts, and exclusive provider organization
5294	contracts, and any documents directly relating to the
5295	negotiation, performance, and implementation of any such
5296	contracts for managed-care arrangements;
5297	4. Bids or other contractual data, banking records, and
5298	credit agreements the disclosure of which would impair the
5299	efforts of the not-for-profit corporation or its subsidiaries to
5300	contract for goods or services on favorable terms;
5301	5. Information relating to private contractual data, the
5302	disclosure of which would impair the competitive interest of the
5303	provider of the information;
5304	6. Corporate officer and employee personnel information;
5305	7. Information relating to the proceedings and records of
5306	credentialing panels and committees and of the governing board
5307	of the not-for-profit corporation or its subsidiaries relating
5308	to credentialing;
5309	8. Minutes of meetings of the governing board of the not-
5310	for-profit corporation and its subsidiaries, except minutes of
5311	meetings open to the public pursuant to subsection (9);
5312	9. Information that reveals plans for marketing services
5313	that the corporation or its subsidiaries reasonably expect to be
5314	provided by competitors;
5315	10. Trade secrets as defined in s. 688.002, including
5316	reimbursement methodologies or rates; or
5317	11. The identity of donors or prospective donors of
5318	property who wish to remain anonymous or any information
5319	identifying such donors or prospective donors. The anonymity of
5320	these donors or prospective donors must be maintained in the
5321	auditor's report.
5322
5323	As used in this paragraph, the term “managed care” means systems
5324	or techniques generally used by third-party payors or their
5325	agents to affect access to and control payment for health care
5326	services. Managed-care techniques most often include one or more
5327	of the following: prior, concurrent, and retrospective review of
5328	the medical necessity and appropriateness of services or site of
5329	services; contracts with selected health care providers;
5330	financial incentives or disincentives related to the use of
5331	specific providers, services, or service sites; controlled
5332	access to and coordination of services by a case manager; and
5333	payor efforts to identify treatment alternatives and modify
5334	benefit restrictions for high-cost patient care.
5335	Section 153. Paragraph (d) of subsection (3) of section
5336	1004.445, Florida Statutes, is amended to read:
5337	1004.445 Florida Alzheimer's Center and Research
5338	Institute.--
5339	(3) The State Board of Education shall provide in the
5340	agreement with the not-for-profit corporation for the following:
5341	(d) Preparation of an annual postaudit of the not-for-
5342	profit corporation's financial accounts and the financial
5343	accounts of any subsidiaries to be conducted by an independent
5344	certified public accountant. The annual audit report shall
5345	include management letters and shall be submitted to the Office
5346	of Government AccountabilityAuditor Generaland the State Board
5347	of Education for review. The State Board of Education, the
5348	Auditor General, and the Office of Program Policy Analysis and
5349	Government Accountability shall have the authority to require
5350	and receive from the not-for-profit corporation and any
5351	subsidiaries, or from their independent auditor, any detail or
5352	supplemental data relative to the operation of the not-for-
5353	profit corporation or subsidiary.
5354	Section 154. Subsection (2) of section 1004.58, Florida
5355	Statutes, is amended to read:
5356	1004.58 Leadership Board for Applied Research and Public
5357	Service.--
5358	(2) Membership of the board shall be:
5359	(a) The Commissioner of Education, or the commissioner's
5360	designee, who shall serve as chair.
5361	(b) The director of the Office of Planning and Budgeting
5362	of the Executive Office of the Governor.
5363	(c) The secretary of the Department of Management
5364	Services.
5365	(d) The director of Economic and Demographic Research.
5366	(e) The director of the Office of Program Policy Analysis
5367	and Government Accountability.
5368	(e)(f) The President of the Florida League of Cities.
5369	(f)(g)The President for the Florida Association of
5370	Counties.
5371	(g)(h)The President of the Florida School Board
5372	Association.
5373	(h)(i)Five additional university president members,
5374	designated by the commissioner, to rotate annually.
5375	Section 155. Subsection (6) of section 1004.70, Florida
5376	Statutes, is amended to read:
5377	1004.70 Community college direct-support organizations.--
5378	(6) ANNUAL AUDIT.--Each direct-support organization shall
5379	provide for an annual financial audit of its financial
5380	statements in order to express an opinion on the fairness with
5381	which they are presented in conformance with generally accepted
5382	accounting principles. The audit is to be conducted by an
5383	independent certified public accountantin accordance with rules
5384	adopted by the Office of Governmental AccountabilityAuditor
5385	Generalpursuant to s. 11.45(8). The annual audit report must be
5386	submitted, within 9 months after the end of the fiscal year, to
5387	the Office of Government AccountabilityAuditor General, the
5388	State Board of Education, and the board of trustees for review.
5389	The board of trustees, the Auditor General, and the Office of
5390	Program Policy Analysis andGovernment Accountability may
5391	require and receive from the organization or from its
5392	independent auditor any detail or supplemental data relative to
5393	the operation of the organization. The identity of donors who
5394	desire to remain anonymous shall be protected, and that
5395	anonymity shall be maintained in the auditor's report. All
5396	records of the organization, other than the auditor's report,
5397	any information necessary for the auditor's report, any
5398	information related to the expenditure of funds, and any
5399	supplemental data requested by the board of trustees, the
5400	Auditor General, and the Office of Program Policy Analysis and
5401	Government Accountability, shall be confidential and exempt from
5402	the provisions of s. 119.07(1).
5403	Section 156. Subsection (5) of section 1004.78, Florida
5404	Statutes, is amended to read:
5405	1004.78 Technology transfer centers at community
5406	colleges.--
5407	(5) A technology transfer center shall be financed from
5408	the Academic Improvement Program or from moneys of a community
5409	college which are on deposit or received for use in the
5410	activities conducted in the center. Such moneys shall be
5411	deposited by the community college in a permanent technology
5412	transfer fund in a depository or depositories approved for the
5413	deposit of state funds and shall be accounted for and disbursed
5414	subject to audit by the Office of Government Accountability
5415	Auditor General.
5416	Section 157. Subsection (7) of section 1005.37, Florida
5417	Statutes, is amended to read:
5418	1005.37 Student Protection Fund.--
5419	(7) The Student Protection Fund must be actuarially sound,
5420	periodically audited by the Office of Government Accountability
5421	Auditor General in connection with itshis or heraudit of the
5422	Department of Education, and reviewed to determine if additional
5423	fees must be charged to schools eligible to participate in the
5424	fund.
5425	Section 158. Subsection (6) of section 1006.07, Florida
5426	Statutes, is amended to read:
5427	1006.07 District school board duties relating to student
5428	discipline and school safety.--The district school board shall
5429	provide for the proper accounting for all students, for the
5430	attendance and control of students at school, and for proper
5431	attention to health, safety, and other matters relating to the
5432	welfare of students, including:
5433	(6) SAFETY AND SECURITY BEST PRACTICES.--Use the Safety
5434	and Security Best Practices developed by the Office of Program
5435	Policy Analysis andGovernment Accountability to conduct a self-
5436	assessment of the school districts' current safety and security
5437	practices. Based on these self-assessment findings, the district
5438	school superintendent shall provide recommendations to the
5439	district school board which identify strategies and activities
5440	that the district school board should implement in order to
5441	improve school safety and security. Annually each district
5442	school board must receive the self-assessment results at a
5443	publicly noticed district school board meeting to provide the
5444	public an opportunity to hear the district school board members
5445	discuss and take action on the report findings. Each district
5446	school superintendent shall report the self-assessment results
5447	and school board action to the commissioner within 30 days after
5448	the district school board meeting.
5449	Section 159. Section 1006.19, Florida Statutes, is amended
5450	to read:
5451	1006.19 Audit of records of nonprofit corporations and
5452	associations handling interscholastic activities.--
5453	(1) Each nonprofit association or corporation that
5454	operates for the purpose of supervising and controlling
5455	interscholastic activities of public high schools and whose
5456	membership is composed of duly certified representatives of
5457	public high schools, and whose rules and regulations are
5458	established by members thereof, shall have an annual financial
5459	audit of its accounts and records by an independent certified
5460	public accountant retained by it and paid from its funds. The
5461	accountant shall furnish a copy of the audit report to the
5462	Office of Government AccountabilityAuditor General.
5463	(2) Any such nonprofit association or corporation shall
5464	keep adequate and complete records of all moneys received by it,
5465	including the source and amount, and all moneys spent by it,
5466	including salaries, fees, expenses, travel allowances, and all
5467	other items of expense. All records of any such organization
5468	shall be open for inspection by the Office of Government
5469	AccountabilityAuditor General.
5470	Section 160. Section 1008.35, Florida Statutes, is amended
5471	to read:
5472	1008.35 Best financial management practices for school
5473	districts; standards; reviews; designation of school
5474	districts.--
5475	(1) The purpose of best financial management practices
5476	reviews is to improve Florida school district management and use
5477	of resources and to identify cost savings. The Office of Program
5478	Policy Analysis and Government Accountability is(OPPAGA) and
5479	the Office of the Auditor General aredirected to develop a
5480	system for reviewing the financial management practices of
5481	school districts. In this system, the Auditor General shall
5482	assist OPPAGA in examining district operations to determine
5483	whether they meet “best financial management practices.”
5484	(2) The best financial management practices adopted by the
5485	Commissioner of Education may be updated periodically after
5486	consultation with the Legislature, the Governor, the Department
5487	of Education, school districts, and the Office of Government
5488	AccountabilityAuditor General. The Office of Government
5489	AccountabilityOPPAGAshall submit to the Commissioner of
5490	Education for review and adoption proposed revisions to the best
5491	financial management practices adopted by the commissioner. The
5492	best financial management practices, at a minimum, must instill
5493	public confidence by addressing the school district's use of
5494	resources, identifying ways that the district could save funds,
5495	and improving districts' performance accountability systems,
5496	including public accountability. To achieve these objectives,
5497	best practices shall be developed for, but need not be limited
5498	to, the following areas:
5499	(a) Management structures.
5500	(b) Performance accountability.
5501	(c) Efficient delivery of educational services, including
5502	instructional materials.
5503	(d) Administrative and instructional technology.
5504	(e) Personnel systems and benefits management.
5505	(f) Facilities construction.
5506	(g) Facilities maintenance.
5507	(h) Student transportation.
5508	(i) Food service operations.
5509	(j) Cost control systems, including asset management, risk
5510	management, financial management, purchasing, internal auditing,
5511	and financial auditing.
5512
5513	In areas for which the commissioner has not adopted best
5514	practices, the Office of Government AccountabilityOPPAGAmay
5515	develop additional best financial management practices, with
5516	input from a broad range of stakeholders. The Office of
5517	Government AccountabilityOPPAGAshall present any additional
5518	best practices to the commissioner for review and adoption.
5519	Revised best financial management practices adopted by the
5520	commissioner must be used in the next year's scheduled school
5521	district reviews conducted according to this section.
5522	(3) The Office of Government AccountabilityOPPAGAshall
5523	contract with a private firm selected through a formal request
5524	for proposal process to perform the review, to the extent that
5525	funds are provided for this purpose in the General
5526	Appropriations Act each year. When sufficient funds are not
5527	provided to contract for all the scheduled best financial
5528	management practices reviews, the Office of Government
5529	AccountabilityOPPAGAshall conduct the remaining reviews
5530	scheduled for that year, except as otherwise provided in this
5531	act. At least one member of the private firm review team shall
5532	have expertise in school district finance. The scope of the
5533	review shall focus on the best practices adopted by the
5534	Commissioner of Education, pursuant to subsection (2). The
5535	Office of Government AccountabilityOPPAGAmay include
5536	additional items in the scope of the review after seeking input
5537	from the school district and the Department of Education.
5538	(4) The Office of Government AccountabilityOPPAGAshall
5539	consult with the Commissioner of Education throughout the best
5540	practices review process to ensure that the technical expertise
5541	of the Department of Education benefits the review process and
5542	supports the school districts before, during, and after the
5543	review.
5544	(5) It is the intent of the Legislature that each school
5545	district shall be subject to a best financial management
5546	practices review. The Legislature also intends that all school
5547	districts shall be reviewed on a continuing 5-year cycle, as
5548	follows, unless specified otherwise in the General
5549	Appropriations Act, or as provided in this section:
5550	(a) Year 1: Hillsborough, Sarasota, Collier, Okaloosa,
5551	Alachua, St. Lucie, Santa Rosa, Hernando, Indian River, Monroe,
5552	Osceola, and Bradford.
5553	(b) Year 2: Miami-Dade, Duval, Volusia, Bay, Columbia,
5554	Suwannee, Wakulla, Baker, Union, Hamilton, Jefferson, Gadsden,
5555	and Franklin.
5556	(c) Year 3: Palm Beach, Orange, Seminole, Lee, Escambia,
5557	Leon, Levy, Taylor, Madison, Gilchrist, Gulf, Dixie, Liberty,
5558	and Lafayette.
5559	(d) Year 4: Pinellas, Pasco, Marion, Manatee, Clay,
5560	Charlotte, Citrus, Highlands, Nassau, Hendry, Okeechobee,
5561	Hardee, DeSoto, and Glades.
5562	(e) Year 5: Broward, Polk, Brevard, Lake, St. Johns,
5563	Martin, Putnam, Jackson, Flagler, Walton, Sumter, Holmes,
5564	Washington, and Calhoun.
5565	(6)(a) The JointLegislative Auditing Committee may adjust
5566	the schedule of districts to be reviewed when unforeseen
5567	circumstances prevent initiation of reviews scheduled in a given
5568	year.
5569	(b) Once the 5-year cycle has been completed, reviews
5570	shall continue, beginning again with those districts included in
5571	year one of the cycle unless a district has requested and
5572	received a waiver as provided in subsection (17).
5573	(7) At the direction of the JointLegislative Auditing
5574	Committee or the President of the Senate and the Speaker of the
5575	House of Representatives, and subject to funding by the
5576	Legislature, the Office of Government AccountabilityOPPAGAmay
5577	conduct, or contract with a private firm to conduct, up to two
5578	additional best financial management practices reviews in
5579	districts not scheduled for review during that year if such
5580	review is necessary to address adverse financial conditions.
5581	(8) Reviews shall be conducted by the Office of Government
5582	AccountabilityOPPAGAand the consultant to the extent
5583	specifically funded by the Legislature in the General
5584	Appropriations Act for this purpose. Such funds may be used for
5585	the cost of reviews by the Office of Government Accountability
5586	OPPAGA and private consultants contracted by the Office of
5587	Government Accountabilitydirector of OPPAGA. Costs may include
5588	professional services, travel expenses of the Office of
5589	Government AccountabilityOPPAGA andstaff of the Auditor
5590	General, and any other necessary expenses incurred as part of a
5591	best financial management practices review.
5592	(9) Districts scheduled for review must complete a self-
5593	assessment instrument provided by the Office of Government
5594	AccountabilityOPPAGAwhich indicates the school district's
5595	evaluation of its performance on each best practice. The
5596	district must begin the self-assessment not later than 60 days
5597	prior to the commencement of the review. The completed self-
5598	assessment instrument and supporting documentation must be
5599	submitted to the Office of Government AccountabilityOPPAGAnot
5600	later than the date of commencement of the review as notified by
5601	the Office of Government AccountabilityOPPAGA. The best
5602	practice review team will use this self-assessment information
5603	during their review of the district.
5604	(10) During the review, the Office of Government
5605	AccountabilityOPPAGAand the consultant conducting the review,
5606	if any, shall hold at least one advertised public forum as part
5607	of the review in order to explain the best financial management
5608	practices review process and obtain input from students,
5609	parents, the business community, and other district residents
5610	regarding their concerns about the operations and management of
5611	the school district.
5612	(11) District reviews conducted under this section must be
5613	completed within 6 months after commencement. The Office of
5614	Government AccountabilityOPPAGAshall issue a final report to
5615	the President of the Senate, the Speaker of the House of
5616	Representatives, and the district regarding the district's use
5617	of best financial management practices and cost savings
5618	recommendations within 60 days after completing the reviews.
5619	Copies of the final report shall be provided to the Governor,
5620	the Commissioner of Education, and to the chairs of school
5621	advisory councils and district advisory councils established
5622	pursuant to s. 1001.452(1)(a) and (b). The district school board
5623	shall notify all members of the school advisory councils and
5624	district advisory council by mail that the final report has been
5625	delivered to the school district and to the council chairs. The
5626	notification shall also inform members of the Office of
5627	Government AccountabilityOPPAGAwebsite address at which an
5628	electronic copy of the report is available.
5629	(12) After receipt of the final report and before the
5630	district school board votes whether to adopt the action plan, or
5631	if no action plan was required because the district was found to
5632	be using the best practices, the district school board shall
5633	hold an advertised public forum to accept public input and
5634	review the findings and recommendations of the report. The
5635	district school board shall advertise and promote this forum in
5636	a manner appropriate to inform school and district advisory
5637	councils, parents, school district employees, the business
5638	community, and other district residents of the opportunity to
5639	attend this meeting. The Office of Government Accountability
5640	OPPAGAand the consultant, if any, shall also be represented at
5641	this forum.
5642	(13)(a) If the district is found not to conform to best
5643	financial management practices, the report must contain an
5644	action plan detailing how the district could meet the best
5645	practices within 2 years. The district school board must decide,
5646	by a majority plus one vote within 90 days after receipt of the
5647	final report, whether or not to implement the action plan and
5648	pursue a “Seal of Best Financial Management” awarded by the
5649	State Board of Education to qualified school districts. If a
5650	district fails to vote on the action plan within 90 days,
5651	district school board members may be required to appear and
5652	present testimony before a legislative committee, pursuant to s.
5653	11.143.
5654	(b) The district school board may vote to reverse a
5655	decision not to implement an action plan, provided that the
5656	action plan is implemented and there is still sufficient time,
5657	as determined by the district school board, to meet the best
5658	practices within 2 years after issuance of the final report.
5659	(c) Within 90 days after the receipt of the final report,
5660	the district school board must notify the Auditor GeneralOPPAGA
5661	and the Commissioner of Education in writing of the date and
5662	outcome of the district school board vote on whether to adopt
5663	the action plan. If the district school board fails to vote on
5664	whether to adopt the action plan, the district school
5665	superintendent must notify the Office of Government
5666	AccountabilityOPPAGAand the Commissioner of Education. The
5667	Department of Education may contact the school district, assess
5668	the situation, urge the district school board to vote, and offer
5669	technical assistance, if needed.
5670	(14) If a district school board votes to implement the
5671	action plan:
5672	(a) No later than 1 year after receipt of the final
5673	report, the district school board must submit an initial status
5674	report to the President of the Senate, the Speaker of the House
5675	of Representatives, the Governor, the Office of Government
5676	AccountabilityOPPAGA, the Auditor General,the State Board of
5677	Education, and the Commissioner of Education on progress made
5678	toward implementing the action plan and whether changes have
5679	occurred in other areas of operation that would affect
5680	compliance with the best practices.
5681	(b) A second status report must be submitted by the school
5682	district to the President of the Senate, the Speaker of the
5683	House of Representatives, the Governor, the Office of Government
5684	Accountability,OPPAGA, the Auditor General,the Commissioner of
5685	Education, and the State Board of Education no later than 1 year
5686	after submission of the initial report.
5687
5688	Status reports are not required once the Office of Government
5689	AccountabilityOPPAGAconcludes that the district is using best
5690	practices.
5691	(15) After receipt of each of a district's two status
5692	reports required by subsection (14), the Office of Government
5693	AccountabilityOPPAGAshall assess the district's implementation
5694	of the action plan and progress toward implementing the best
5695	financial management practices in areas covered by the plan.
5696	Following each assessment, the Office of Government
5697	AccountabilityOPPAGAshall issue a report to the President of
5698	the Senate, the Speaker of the House of Representatives, and the
5699	district indicating whether the district has successfully
5700	implemented the best financial management practices. Copies of
5701	the report must be provided to the Governor, the Auditor
5702	General,the Commissioner of Education, and the State Board of
5703	Education. If a district has failed to implement an action plan
5704	adopted pursuant to subsection (13), district school board
5705	members and the district school superintendent may be required
5706	to appear before a legislative committee, pursuant to s. 11.143,
5707	to present testimony regarding the district's failure to
5708	implement such action plan.
5709	(16) District school boards that successfully implement
5710	the best financial management practices within 2 years, or are
5711	determined in the review to be using the best practices, are
5712	eligible to receive a “Seal of Best Financial Management.” Upon
5713	notification to the Commissioner of Education and the State
5714	Board of Education by the Office of Government Accountability
5715	OPPAGAthat a district has been found to be using the best
5716	financial management practices, the State Board of Education
5717	shall award that district a “Seal of Best Financial Management”
5718	certifying that the district is adhering to the state's best
5719	financial management practices. The State Board of Education
5720	designation shall be effective for 5 years from the
5721	certification date or until the next review is completed,
5722	whichever is later. During the designation period, the district
5723	school board shall annually, not later than the anniversary date
5724	of the certification, notify the Office of Government
5725	AccountabilityOPPAGA, the Auditor General, the Commissioner of
5726	Education, and the State Board of Education of any changes in
5727	policies or operations or any other situations that would not
5728	conform to the state's best financial management practices. The
5729	State Board of Education may revoke the designation of a
5730	district school board at any time if it determines that a
5731	district is no longer complying with the state's best financial
5732	management practices. If no such changes have occurred and the
5733	district school board determines that the school district
5734	continues to conform to the best financial management practices,
5735	the district school board shall annually report that information
5736	to the State Board of Education, with copies to the Office of
5737	Government AccountabilityOPPAGA, the Auditor General,and the
5738	Commissioner of Education.
5739	(17)(a) A district school board that has been awarded a
5740	“Seal of Best Financial Management” by the State Board of
5741	Education and has annually reported to the State Board of
5742	Education that the district is still conforming to the best
5743	financial management practices may request a waiver from
5744	undergoing its next scheduled Best Financial Management
5745	Practices review.
5746	(b) To apply for such waiver, not later than September 1
5747	of the fiscal year prior to the fiscal year in which the
5748	district is next scheduled for review, the district school board
5749	shall certify to the Office of Government AccountabilityOPPAGA
5750	and the Department of Education the district school board's
5751	determination that the school district is still conforming to
5752	the best financial management practices.
5753	(c) After consultation with the Department of Education
5754	and review of the district school board's determination, the
5755	Office of Government AccountabilityOPPAGAmay recommend to the
5756	Legislative Budget Commission that the district be granted a
5757	waiver for the next scheduled Best Financial Management
5758	Practices review. If approved for waiver, the Office of
5759	Government AccountabilityOPPAGAshall notify the school
5760	district and the Department of Education that no review of that
5761	district will be conducted during the next scheduled review
5762	cycle. In that event, the district school board must continue
5763	annual reporting to the State Board of Education as required in
5764	subsection (16). District school boards granted a waiver for one
5765	review cycle are not eligible for waiver of the next scheduled
5766	review cycle.
5767	(18) District school boards that receive a best financial
5768	management practices review must maintain records that will
5769	enable independent verification of the implementation of the
5770	action plan and any related fiscal impacts.
5771	(19) Unrestricted cost savings resulting from
5772	implementation of the best financial management practices must
5773	be spent at the school and classroom levels for teacher
5774	salaries, teacher training, improved classroom facilities,
5775	student supplies, textbooks, classroom technology, and other
5776	direct student instruction activities. Cost savings identified
5777	for a program that has restrictive expenditure requirements
5778	shall be used for the enhancement of the specific program.
5779	Section 161. Subsection (1) of section 1008.46, Florida
5780	Statutes, is amended to read:
5781	1008.46 State university accountability process.--It is
5782	the intent of the Legislature that an accountability process be
5783	implemented that provides for the systematic, ongoing evaluation
5784	of quality and effectiveness of state universities. It is
5785	further the intent of the Legislature that this accountability
5786	process monitor performance at the system level in each of the
5787	major areas of instruction, research, and public service, while
5788	recognizing the differing missions of each of the state
5789	universities. The accountability process shall provide for the
5790	adoption of systemwide performance standards and performance
5791	goals for each standard identified through a collaborative
5792	effort involving state universities, the Legislature, and the
5793	Governor's Office. These standards and goals shall be consistent
5794	with s. 216.011(1) to maintain congruity with the performance-
5795	based budgeting process. This process requires that university
5796	accountability reports reflect measures defined through
5797	performance-based budgeting. The performance-based budgeting
5798	measures must also reflect the elements of teaching, research,
5799	and service inherent in the missions of the state universities.
5800	(1) By December 31 of each year, the State Board of
5801	Education shall submit an annual accountability report providing
5802	information on the implementation of performance standards,
5803	actions taken to improve university achievement of performance
5804	goals, the achievement of performance goals during the prior
5805	year, and initiatives to be undertaken during the next year. The
5806	accountability reports shall be designed in consultation with
5807	the Governor's Office, the Office of Program Policy Analysis and
5808	Government Accountability, and the Legislature.
5809	Section 162. Subsection (4) of section 1009.265, Florida
5810	Statutes, is amended to read:
5811	1009.265 State employee fee waivers.--
5812	(4) The Office of Government AccountabilityAuditor
5813	Generalshall include a review of the cost assessment data in
5814	conjunction with itshis or heraudit responsibilities for
5815	community colleges, state universities, and the Department of
5816	Education.
5817	Section 163. Paragraph (c) of subsection (5) of section
5818	1009.53, Florida Statutes, is amended to read:
5819	1009.53 Florida Bright Futures Scholarship Program.--
5820	(5) The department shall issue awards from the scholarship
5821	program annually. Annual awards may be for up to 45 semester
5822	credit hours or the equivalent. Before the registration period
5823	each semester, the department shall transmit payment for each
5824	award to the president or director of the postsecondary
5825	education institution, or his or her representative, except that
5826	the department may withhold payment if the receiving institution
5827	fails to report or to make refunds to the department as required
5828	in this section.
5829	(c) Each institution that receives moneys through this
5830	program shall prepare an annual report that includes an annual
5831	financial audit, conducted by an independent certified public
5832	accountant or the Office of Government AccountabilityAuditor
5833	General. The report shall include an audit of the institution's
5834	administration of the program and a complete accounting of the
5835	moneys for the program. This report must be submitted to the
5836	department annually by March 1. The department may conduct its
5837	own annual audit of an institution's administration of the
5838	program. The department may request a refund of any moneys
5839	overpaid to the institution for the program. The department may
5840	suspend or revoke an institution's eligibility to receive future
5841	moneys for the program if the department finds that an
5842	institution has not complied with this section. The institution
5843	must remit within 60 days any refund requested in accordance
5844	with this subsection.
5845	Section 164. Section 1009.976, Florida Statutes, is
5846	amended to read:
5847	1009.976 Annual report.--On or before March 31 of each
5848	year, the Florida Prepaid College Board shall prepare or cause
5849	to be prepared separate reports setting forth in appropriate
5850	detail an accounting of the prepaid program and the savings
5851	program which include a description of the financial condition
5852	of each respective program at the close of the fiscal year. The
5853	board shall submit copies of the reports to the Governor, the
5854	President of the Senate, the Speaker of the House of
5855	Representatives, and the minority leaders of the House and
5856	Senate and shall make the report for the prepaid program
5857	available to each purchaser and the report for the savings
5858	program available to each benefactor and designated beneficiary.
5859	The accounts of the fund for the prepaid program and the savings
5860	program shall be subject to annual audits by the Office of
5861	Government AccountabilityAuditor General.
5862	Section 165. Subsection (3) of section 1009.983, Florida
5863	Statutes, is amended to read:
5864	1009.983 Direct-support organization; authority.--
5865	(3) The direct-support organization shall provide for an
5866	annual financial audit in accordance with s. 215.981. The board
5867	and Office of Government AccountabilityAuditor Generalmay
5868	require and receive from the organization or its independent
5869	auditor any detail or supplemental data relative to the
5870	operation of the organization.
5871	Section 166. Subsection (1) of section 1010.305, Florida
5872	Statutes, is amended to read:
5873	1010.305 Audit of student enrollment.--
5874	(1) The Office of Government AccountabilityAuditor
5875	Generalshall periodically examine the records of school
5876	districts, and other agencies as appropriate, to determine
5877	compliance with law and State Board of Education rules relating
5878	to the classification, assignment, and verification of full-time
5879	equivalent student enrollment and student transportation
5880	reported under the Florida Education Finance Program.
5881	Section 167. Subsection (2) of section 1011.10, Florida
5882	Statutes, is amended to read:
5883	1011.10 Penalty.--
5884	(2) Each member of any district school board voting to
5885	incur an indebtedness against the district school funds in
5886	excess of the expenditure allowed by law, or in excess of any
5887	appropriation as adopted in the original official budget or
5888	amendments thereto, or to approve or pay any illegal charge
5889	against the funds, and any chair of a district school board or
5890	district school superintendent who signs a warrant for payment
5891	of any such claim or bill of indebtedness against any of the
5892	funds shall be personally liable for the amount, and shall be
5893	guilty of malfeasance in office and subject to removal by the
5894	Governor. It shall be the duty of the Office of Government
5895	AccountabilityAuditor General, other state officials, or
5896	independent certified public accountants charged by law with the
5897	responsibility for auditing school accounts, upon discovering
5898	any such illegal expenditure or expenditures in excess of the
5899	appropriations in the budget as officially amended, to certify
5900	such fact to the Department of Banking and Finance, which
5901	thereupon shall verify such fact and it shall be the duty of the
5902	Department of Banking and Finance to advise the Department of
5903	Legal Affairs thereof, and it shall be the duty of the
5904	Department of Legal Affairs to cause to be instituted and
5905	prosecuted, either through its office or through any state
5906	attorney, proceedings at law or in equity against such member or
5907	members of a district school board or district school
5908	superintendent. If either of the officers does not institute
5909	proceedings within 90 days after the audit has been certified to
5910	them by the Department of Banking and Finance, any taxpayer may
5911	institute suit in his or her own name on behalf of the district.
5912	Section 168. Subsection (6) of section 1011.51, Florida
5913	Statutes, is amended to read:
5914	1011.51 Independent postsecondary endowment grants.--
5915	(6) Matching endowment grants made pursuant to this
5916	section to a qualified independent nonprofit college or
5917	university shall be placed in a separate restricted endowment by
5918	such institution. The interest or other income accruing from the
5919	endowment shall be expended exclusively for professorships,
5920	library resources, scientific and technical equipment, and
5921	nonathletic scholarships. Moreover, the funds in the endowment
5922	shall not be used for pervasively sectarian instruction,
5923	religious worship, or theology or divinity programs or
5924	resources. The records of the endowment shall be subject to
5925	review by the department and audit or examination by the Auditor
5926	General and the Office of Program Policy Analysis andGovernment
5927	Accountability. If any institution receiving a matching
5928	endowment grant pursuant to this section ceases operations and
5929	undergoes dissolution proceedings, then all funds received
5930	pursuant to this section from the state shall be returned.
5931	Section 169. Paragraph (f) of subsection (2) of section
5932	1013.35, Florida Statutes, is amended to read:
5933	1013.35 School district educational facilities plan;
5934	definitions; preparation, adoption, and amendment; long-term
5935	work programs.--
5936	(2) PREPARATION OF TENTATIVE DISTRICT EDUCATIONAL
5937	FACILITIES PLAN.--
5938	(f) Commencing on October 1, 2002, and not less than once
5939	every 5 years thereafter, the district school board shall
5940	contract with a qualified, independent third party to conduct a
5941	financial management and performance audit of the educational
5942	planning and construction activities of the district. An audit
5943	conducted by the Office of Program Policy Analysis and
5944	Government Accountability and the Auditor Generalpursuant to s.
5945	1008.35 satisfies this requirement.
5946	Section 170. Subsections (2) and (5) of section 1013.512,
5947	Florida Statutes, are amended to read:
5948	1013.512 Land Acquisition and Facilities Maintenance
5949	Operations Advisory Board.--
5950	(2) If the director of the Office of Program Policy
5951	Analysis and Government Accountability (OPPAGA) or the Auditor
5952	Generaldetermines in a review or examination that significant
5953	deficiencies exist in a school district's land acquisition and
5954	facilities maintenance operational processes, ithe or sheshall
5955	certify to the President of the Senate, the Speaker of the House
5956	of Representatives, the Legislative Budget Commission, and the
5957	Governor that the deficiency exists. The Legislative Budget
5958	Commission shall determine whether funds for the school district
5959	will be placed in reserve until the deficiencies are corrected.
5960	(5) Within 60 days of convening, the Land Acquisition and
5961	Facilities Maintenance Operations Advisory Board shall assess
5962	the district's progress and corrective actions and report to the
5963	Commissioner of Education. The advisory board's report must
5964	address the release of any funds placed in reserve by the
5965	Executive Office of the Governor. Any recommendation from the
5966	advisory board for the release of funds shall include a
5967	certification that policies established, procedures followed,
5968	and expenditures made by the school board related to site
5969	acquisition and facilities planning, construction, and
5970	maintenance operations are consistent with recommendations of
5971	the Land Acquisition and Facilities Maintenance Operations
5972	Advisory Board and will accomplish corrective action and address
5973	recommendations made by the Office of Program Policy Analysis
5974	and Government Accountability and the Auditor General. If the
5975	advisory board does not recommend release of the funds held in
5976	reserve, they shall provide additional assistance and submit a
5977	subsequent report 60 days after the previous report.
5978	Section 171. Section 34 of chapter 2002-22, Laws of
5979	Florida, is amended to read:
5980	Section 34. Before the 2005 Regular Legislative Session of
5981	the Legislature, the Office of Program Policy Analysis and
5982	Government Accountability shall conduct a review of and prepare
5983	a report on the progress of the Division of Vocational
5984	Rehabilitation of the Department of Education.
5985	Section 172. If any law amended by this act was also
5986	amended by a law enacted at the 2003 Regular Session of the
5987	Legislature, such laws shall be construed as if they had been
5988	enacted at the same session of the Legislature, and full effect
5989	shall be given to each if possible.
5990	Section 173. This act shall take effect on July 1, 2003.
5991
5992