HB 1305

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.; removing language
7	relating to qualifications for employees of the Auditor
8	General?s Office; removing provisions relating to the
9	headquarters of the Auditor General; removing provisions
10	relating to payrolls and vouchers of the Auditor General;
11	removing provisions relating to employment restrictions
12	for employees of the Auditor General; authorizing the
13	Office of Government Accountability to perform certain
14	reviews; creating s. 11.421, F.S.; creating the Office of
15	Government Accountability; designating the Auditor General
16	as the head of the Office of Government Accountability;
17	requiring the Auditor General to appoint a Deputy Auditor
18	General to direct the Division of Policy Analysis and
19	Agency Review; requiring the Deputy Auditor General to
20	have experience in policy analysis and program evaluation;
21	providing for the Legislative Auditing Committee to
22	confirm appointment of the Deputy Auditor General;
23	providing qualifications for employees of the Office of
24	Government Accountability; authorizing certain persons to
25	be employed as a financial auditor or a legal advisor in
26	the Office of Government Accountability; providing for the
27	headquarters and field offices of the Office of Government
28	Accountability; providing for payrolls and vouchers of the
29	Office of Government Accountability; prohibiting employees
30	of the Office of Government Accountability from certain
31	activities; amending s. 11.45, F.S.; revising a
32	definition; assigning certain duties to the Office of
33	Government Accountability; assigning the authority to
34	conduct audits and other engagements to the Office of
35	Government Accountability; requiring audited entities to
36	provide for a corrective action plan when determined
37	necessary by the Auditor General; requiring certain
38	entities to provide additional data and other information
39	related to their corrective action plan; requiring the
40	Office of Government Accountability to perform followup
41	procedures; requiring the Office of Government
42	Accountability to provide a copy of its determination of
43	the audited entity?s progress to certain entities;
44	providing for certain responsibilities of the Office of
45	Government Accountability; providing criteria for audits
46	of municipalities based on a certified petition; providing
47	for the adoption of rules by the Office of Government
48	Accountability; amending s. 11.47, F.S.; replacing the
49	Office of the Auditor General and the Office of Program
50	Policy Analysis and Government Accountability with the
51	Office of Government Accountability; repealing ss. 11.51
52	and 11.511, F.S., relating to the Office of Program Policy
53	Analysis and Government Accountability and its director;
54	amending s. 11.513, F.S.; requiring certain reviews to be
55	conducted by the Office of Government Accountability
56	instead of the Office of Program Policy Analysis and
57	Government Accountability; deleting a specific due date
58	for submission of a report to the Legislature; amending s.
59	14.203, F.S.; assigning responsibilities to the Office of
60	Government Accountability formerly held by the Office of
61	Program Policy Analysis and Government Accountability;
62	amending s. 17.041, F.S.; assigning responsibilities to
63	the Office of Government Accountability formerly held by
64	the Auditor General; amending s. 20.055, F.S.; assigning
65	responsibilities to the Office of Government
66	Accountability formerly held by the Auditor General;
67	revising responsibilities of state agency inspectors
68	general concerning followup of reports issued by the
69	Office of Government Accountability; amending s. 20.50,
70	F.S.; correcting a cross reference; amending ss. 24.105,
71	24.108, 24.120, 24.123, 25.075, 39.202, 68.085, and
72	68.087, F.S.; assigning responsibilities to the Office of
73	Government Accountability formerly held by the Auditor
74	General or the Office of Program Policy Analysis and
75	Government Accountability; amending s. 70.20, F.S.;
76	removing obsolete language relating to a study conducted
77	by the Office of Program Policy Analysis and Government
78	Accountability; amending ss. 110.116, 112.061, and
79	112.324, F.S.; assigning responsibilities to the Office of
80	Government Accountability formerly held by the Auditor
81	General or the Office of Program Policy Analysis and
82	Government Accountability; repealing s. 112.658, F.S.,
83	relating to a review by the Office of Program Policy
84	Analysis and Government Accountability of the Florida
85	Retirement System; amending ss. 119.07, 121.051, 121.055,
86	125.01, 136.08, 154.11, 163.2526, 163.3246, 189.4035,
87	189.412, 189.428, 192.0105, 193.074, 193.1142, 195.027,
88	and 195.084, F.S.; assigning responsibilities to the
89	Office of Government Accountability formerly held by the
90	Auditor General or the Office of Program Policy Analysis
91	and Government Accountability; amending ss. 112.313,
92	196.101, and 213.053, F.S.; removing references to the
93	Office of Program Policy Analysis and Government
94	Accountability and the director of the office; amending s.
95	215.44, F.S.; removing language relating to a review by
96	the Office of Program Policy Analysis and Government
97	Accountability of the management of certain investments of
98	the State Board of Administration; amending ss. 215.93,
99	215.94, 215.97, 215.981, 216.023, 216.102, 216.141,
100	216.163, 216.177, 216.178, 216.181, 216.192, 216.231, and
101	216.262, F.S.; assigning responsibilities to the Office of
102	Government Accountability formerly held by the Auditor
103	General or the Office of Program Policy Analysis and
104	Government Accountability; amending s. 216.292, F.S.;
105	removing references to the director of the Office of
106	Program Policy Analysis and Government Accountability;
107	amending s. 218.321, F.S.; correcting a cross reference;
108	amending ss. 216.301, 218.31, 218.32, 218.39, 220.187,
109	243.73, 253.025, 259.037, 259.041, 267.1732, 273.02,
110	273.05, 273.055, 274.02, 282.318, 282.322, 287.045,
111	287.058, 287.0943, 287.115, and 287.17, F.S.; assigning
112	responsibilities to the Office of Government
113	Accountability formerly held by the Auditor General or the
114	Office of Program Policy Analysis and Government
115	Accountability; amending s. 288.1224, F.S.; assigning
116	responsibilities to the Office of Government
117	Accountability formerly held by the Office of Program
118	Policy Analysis and Government Accountability; removing
119	language relating to a review completed by the Office of
120	Program Policy Analysis and Government Accountability;
121	amending s. 288.1226, 288.1227, 288.7011, 288.7091,
122	288.7092, and 288.90151, F.S.; assigning responsibilities
123	to the Office of Government Accountability formerly held
124	by the Auditor General or the Office of Program Policy
125	Analysis and Government Accountability; amending s.
126	288.905, F.S.; assigning responsibilities to the Office of
127	Government Accountability formerly held by the Office of
128	Program Policy Analysis and Government Accountability;
129	removing provisions relating to a review completed by the
130	Office of Program Policy Analysis and Government
131	Accountability; amending s. 288.9610, F.S.; correcting a
132	cross reference; amending ss. 288.906, 288.9517, 288.955,
133	288.9604, 290.00689, 296.17, 296.41, 298.17, 310.131,
134	320.023, 320.08058, 320.08062, 322.081, and 322.135, F.S.;
135	assigning responsibilities to the Office of Government
136	Accountability formerly held by the Auditor General or the
137	Office of Program Policy Analysis and Government
138	Accountability; repealing s. 324.202, F.S., relating to a
139	completed pilot project in the Department of Highway
140	Safety and Motor Vehicles and a review completed by the
141	Office of Program Policy Analysis and Government
142	Accountability; amending ss. 331.419, 334.0445, 336.022,
143	339.406, 365.173, 373.45926, 373.4595, 373.536, 403.1835,
144	403.8532, 409.1671, and 409.2563, F.S.; assigning
145	responsibilities to the Office of Government
146	Accountability formerly held by the Auditor General or the
147	Office of Program Policy Analysis and Government
148	Accountability; amending s. 411.01, F.S.; assigning
149	responsibilities to the Office of Government
150	Accountability formerly held by the Office of Program
151	Policy Analysis and Government Accountability; removing an
152	obsolete requirement relating to a completed review by the
153	Office of Program Policy Analysis and Government
154	Accountability; amending ss. 411.011, 411.221, 415.1045,
155	421.091, and 427.705, F.S.; assigning responsibilities to
156	the Office of Government Accountability formerly held by
157	the Auditor General or the Office of Program Policy
158	Analysis and Government Accountability; amending ss.
159	443.1316 and 445.003, F.S.; removing an obsolete
160	requirement relating to a review completed by the Office
161	of Program Policy Analysis and Government Accountability;
162	amending s. 445.004, F.S.; removing the Auditor General?s
163	authority to conduct an audit of Workforce Florida, Inc.;
164	assigning responsibilities to the Office of Government
165	Accountability formerly held by the Office of Program
166	Policy Analysis and Government Accountability; amending s.
167	445.009, F.S.; removing an obsolete requirement relating
168	to a review completed by the Office of Program Policy
169	Analysis and Government Accountability; amending s.
170	445.011, F.S.; correcting a cross reference; amending ss.
171	446.609, 455.32, 471.038, and 527.22, F.S.; assigning
172	responsibilities to the Office of Government
173	Accountability formerly held by the Auditor General or the
174	Office of Program Policy Analysis and Government
175	Accountability; amending s. 550.125, F.S.; providing that
176	certain audits and examinations by the Office of
177	Government Accountability shall take place pursuant to the
178	direction of the Auditor General and the Legislative
179	Auditing Committee; amending ss. 601.15, 616.263, 744.708,
180	943.25, 944.105, 944.512, 944.719, 946.516, 948.15,
181	957.07, 957.11, 985.31, 985.311, 985.412, 985.416,
182	1001.24, 1001.453, and 1002.22, F.S.; assigning
183	responsibilities to the Office of Government
184	Accountability formerly held by the Auditor General or the
185	Office of Program Policy Analysis and Government
186	Accountability; amending s. 1002.36, F.S.; removing an
187	audit by the Auditor General of the Florida School for the
188	Deaf and the Blind; amending ss. 1002.37, 1004.28,
189	1004.29, 1004.43, 1004.445, and 1004.447, F.S.; assigning
190	responsibilities to the Office of Government
191	Accountability formerly held by the Auditor General or the
192	Office of Program Policy Analysis and Government
193	Accountability; amending s. 1004.58, F.S.; removing the
194	director of the Office of Program Policy Analysis and
195	Government Accountability from the Leadership Board for
196	Applied Research and Public Service; amending ss. 1004.70,
197	1004.78, 1005.37, 1006.07, 1006.19, 1008.35, 1008.46,
198	1009.265, 1009.53, 1009.976, 1009.983, 1010.305, 1011.10,
199	1011.51, 1013.35, and 1013.512, F.S.; assigning
200	responsibilities to the Office of Government
201	Accountability formerly held by the Auditor General or the
202	Office of Program Policy Analysis and Government
203	Accountability; amending chapters 2002-22, 2003-279, and
204	2003-297, Laws of Florida; requiring the Office of
205	Government Accountability, rather than the Office of
206	Program Policy Analysis and Government Accountability, to
207	conduct reviews of the progress of the Division of
208	Vocational Rehabilitation, the state's substance abuse and
209	mental health systems, and Project HOPE, and to prepare
210	reports; amending chapter 2003-416, Laws of Florida;
211	requiring the Office of Government Accountability rather
212	than the Office of Program Policy Analysis and Government
213	Accountability to conduct an audit of the Department of
214	Health's health care practitioner disciplinary process and
215	closed claims; providing an effective date.
216
217	Be It Enacted by the Legislature of the State of Florida:
218
219	Section 1.  Subsections (3), (4), and (5) of section 11.40,
220	Florida Statutes, are amended to read:
221	11.40  Legislative Auditing Committee.--
222	(3)  The Legislative Auditing Committee may direct the
223	Office of Government Accountability Auditor General or the
224	Office of Program Policy Analysis and Government Accountability
225	to conduct an audit, review, or examination of any entity or
226	record described in s. 11.45(2) or (3).
227	(4)  The Legislative Auditing Committee may take under
228	investigation any matter within the scope of an audit, review,
229	or examination either completed or then being conducted by the
230	Office of Government Accountability Auditor General or the
231	Office of Program Policy Analysis and Government Accountability,
232	and, in connection with such investigation, may exercise the
233	powers of subpoena by law vested in a standing committee of the
234	Legislature.
235	(5)  Following notification by the Office of Government
236	Accountability Auditor General, the Department of Financial
237	Services, or the Division of Bond Finance of the State Board of
238	Administration of the failure of a local governmental entity,
239	district school board, charter school, or charter technical
240	career center to comply with the applicable provisions within s.
241	11.45(5)-(7), s. 218.32(1), or s. 218.38, the Legislative
242	Auditing Committee may schedule a hearing. If a hearing is
243	scheduled, the committee shall determine if the entity should be
244	subject to further state action. If the committee determines
245	that the entity should be subject to further state action, the
246	committee shall:
247	(a)  In the case of a local governmental entity or district
248	school board, request the Department of Revenue and the
249	Department of Financial Services to withhold any funds not
250	pledged for bond debt service satisfaction which are payable to
251	such entity until the entity complies with the law. The
252	committee, in its request, shall specify the date such action
253	shall begin, and the request must be received by the Department
254	of Revenue and the Department of Financial Services 30 days
255	before the date of the distribution mandated by law. The
256	Department of Revenue and the Department of Financial Services
257	may implement the provisions of this paragraph.
258	(b)  In the case of a special district, notify the
259	Department of Community Affairs that the special district has
260	failed to comply with the law. Upon receipt of notification, the
261	Department of Community Affairs shall proceed pursuant to the
262	provisions specified in ss. 189.421 and 189.422.
263	(c)  In the case of a charter school or charter technical
264	career center, notify the appropriate sponsoring entity, which
265	may terminate the charter pursuant to ss. 1002.33 and 1002.34.
266	Section 2.  Section 11.42, Florida Statutes, is amended to
267	read:
268	11.42  The Auditor General.--
269	(1)  The Auditor General appointed in this section is the
270	auditor that is required by s. 2, Art. III of the State
271	Constitution.
272	(2)  The Auditor General shall be appointed to office to
273	serve at the pleasure of the Legislature, by a majority vote of
274	the members of the Legislative Auditing Committee, subject to
275	confirmation by both houses of the Legislature. At the time of
276	her or his appointment, the Auditor General shall have been
277	certified under the Public Accountancy Law in this state for a
278	period of at least 10 years and shall have had not less than 10
279	years' experience in an accounting or auditing related field.
280	Vacancies in the office shall be filled in the same manner as
281	the original appointment.
282	(3)  The Auditor General shall perform his or her duties
283	independently but under the general policies established by the
284	Legislative Auditing Committee.
285	(4)(3)(a)  To carry out her or his duties the Auditor
286	General shall make all spending decisions within the annual
287	operating budget of the Office of Government Accountability
288	approved by the President of the Senate and the Speaker of the
289	House of Representatives. The Auditor General shall employ
290	qualified persons necessary for the efficient operation of the
291	Auditor General's office and shall fix their duties and
292	compensation and, with the approval of the President of the
293	Senate and the Speaker of the House of Representatives, shall
294	adopt and administer a uniform personnel, job classification,
295	and pay plan for such employees.
296	(b)  No person shall be employed as a financial auditor who
297	does not possess the qualifications to take the examination for
298	a certificate as certified public accountant under the laws of
299	this state, and no person shall be employed or retained as legal
300	adviser, on either a full-time or a part-time basis, who is not
301	a member of The Florida Bar.
302	(5)(4)  The Auditor General, before entering upon the
303	duties of the office, shall take and subscribe the oath of
304	office required of state officers by the State Constitution.
305	(6)(5)  The appointment of the Auditor General may be
306	terminated at any time by a majority vote of both houses of the
307	Legislature.
308	(6)(a)  The headquarters of the Auditor General shall be at
309	the state capital, but to facilitate auditing and to eliminate
310	unnecessary traveling the Auditor General may establish field
311	offices located outside the state capital. The Auditor General
312	shall be provided with adequate quarters to carry out the
313	position's functions in the state capital and in other areas of
314	the state.
315	(b)  All payrolls and vouchers for the operations of the
316	Auditor General's office shall be submitted to the Chief
317	Financial Officer and, if found to be correct, payments shall be
318	issued therefor.
319	(7)  The Auditor General may make and enforce reasonable
320	rules and regulations necessary to facilitate audits that the
321	Office of Government Accountability which she or he is
322	authorized to perform.
323	(8)  No officer or salaried employee of the Office of the
324	Auditor General shall serve as the representative of any
325	political party or on any executive committee or other governing
326	body thereof; serve as an executive, officer, or employee of any
327	political party committee, organization, or association; or be
328	engaged on behalf of any candidate for public office in the
329	solicitation of votes or other activities in behalf of such
330	candidacy. Neither the Auditor General nor any employee of the
331	Auditor General may become a candidate for election to public
332	office unless she or he first resigns from office or employment.
333	No officer or salaried employee of the Auditor General shall
334	actively engage in any other business or profession or be
335	otherwise employed without the prior written permission of the
336	Auditor General.
337	(8)(9)  Sections 11.25(1) and 11.26 shall not apply to the
338	Auditor General.
339	Section 3.  Section 11.421, Florida Statutes, is created to
340	read:
341	11.421  The Office of Government Accountability.--
342	(1)  There is created an Office of Government
343	Accountability.
344	(2)  The Auditor General is the head of the Office of
345	Government Accountability.
346	(3)  The Office of Government Accountability shall consist
347	of a Division of Policy Analysis and Agency Review and any other
348	divisions deemed necessary by the Auditor General. The Division
349	of Policy Analysis and Agency Review shall be responsible for
350	conducting audits as directed by the Auditor General or as
351	directed by the Legislative Auditing Committee. The Division of
352	Policy Analysis and Agency Review shall also be responsible for
353	maintaining the Florida Government Accountability Report, which
354	summarizes accountability information on all major state
355	programs, and providing this information to the Legislature
356	electronically and by other means.
357	(4)  The Auditor General shall appoint a Deputy Auditor
358	General to direct the Division of Policy Analysis and Agency
359	Review. At the time of the appointment, the Deputy Auditor
360	General must have had 10 years? experience in policy analysis
361	and program evaluation. The appointment shall be subject to
362	confirmation by a majority vote of the Legislative Auditing
363	Committee.
364	(5)  The Auditor General shall employ qualified persons
365	necessary for the efficient operation of the Office of
366	Government Accountability. The staff must be chosen to provide a
367	broad background of experience and expertise and, to the maximum
368	extent possible, represent a range of disciplines that includes
369	auditing, accounting, law, engineering, public administration,
370	environmental science, policy analysis, economics, sociology,
371	and philosophy. The Auditor General shall fix their duties and
372	compensation and, with the approval of the President of the
373	Senate and the Speaker of the House of Representatives, shall
374	adopt and administer a uniform personnel, job classification,
375	and pay plan for such employees.
376	(6)  No person shall be employed as a financial auditor who
377	does not possess the qualifications to take the examination for
378	a certificate as certified public accountant under the laws of
379	this state and no person shall be employed or retained as legal
380	adviser, on either a full-time or a part-time basis, who is not
381	a member in good standing of The Florida Bar.
382	(7)(a)  The headquarters of the Office of Government
383	Accountability shall be at the state capital, but to facilitate
384	auditing and to eliminate unnecessary travel, the Office of
385	Government Accountability may establish field offices located
386	outside the state capital. The Office of Government
387	Accountability shall be provided with adequate quarters to carry
388	out its duties and responsibilities in the state capital and in
389	other areas of the state.
390	(b)  All payrolls and vouchers for the operations of the
391	Office of Government Accountability shall be submitted to the
392	Chief Financial Officer and, if found to be correct, payments
393	shall be issued therefor.
394	(8)  No officer or salaried employee of the Office of
395	Government Accountability shall serve as the representative of
396	any political party or on any executive committee or other
397	governing body thereof; serve as an executive, officer, or
398	employee of any political party committee, organization, or
399	association; or be engaged on behalf of any candidate for public
400	office in the solicitation of votes or other activities on
401	behalf of such candidacy. Neither the Auditor General nor any
402	employee of the Office of Government Accountability may become a
403	candidate for election to public office unless he or she first
404	resigns from office or employment. No officer or salaried
405	employee of the Office of Government Accountability shall
406	actively engage in any other business or profession or be
407	otherwise employed without the prior written permission of the
408	Auditor General.
409	Section 4.  Paragraph (a) of subsection (1) and subsections
410	(2) through (9) of section 11.45, Florida Statutes, are amended
411	to read:
412	11.45  Definitions; duties; authorities; reports; rules.--
413	(1)  DEFINITIONS.-As used in ss. 11.40-11.513 11.40-11.515,
414	the term:
415	(a)  "Audit" means a financial audit, operational audit, or
416	performance audit, examination, policy analysis, program
417	evaluation and justification review, review, or other
418	engagements.
419	(2)  DUTIES.-The Office of Government Accountability
420	Auditor General shall:
421	(a)  Conduct audits of records and perform related duties
422	as prescribed by law, concurrent resolution of the Legislature,
423	or as directed by the Legislative Auditing Committee.
424	(b)  Annually conduct a financial audit of state
425	government.
426	(c)  Annually conduct financial audits of all universities
427	and district boards of trustees of community colleges.
428	(d)  Annually conduct financial and operational audits of
429	the accounts and records of all district school boards in
430	counties with populations of fewer than 150,000, according to
431	the most recent federal decennial statewide census.
432	(e)  Annually conduct an audit of the Wireless Emergency
433	Telephone System Fund as described in s. 365.173.
434	(e)(f)  At least every 2 years, conduct operational audits
435	of the accounts and records of state agencies, and universities,
436	and district boards of trustees of community colleges. In
437	connection with these audits, the Auditor General shall give
438	appropriate consideration to reports issued by state agencies'
439	inspectors general, or universities' inspectors general, or
440	internal auditors and the resolution of findings therein.
441	(f)(g)  At least every 2 years, conduct a performance audit
442	of the local government financial reporting system, which, for
443	the purpose of this chapter, means any statutory provisions
444	related to local government financial reporting. The purpose of
445	such an audit is to determine the accuracy, efficiency, and
446	effectiveness of the reporting system in achieving its goals and
447	to make recommendations to the local governments, the Governor,
448	and the Legislature as to how the reporting system can be
449	improved and how program costs can be reduced. The Auditor
450	General shall determine the scope of such audits. The local
451	government financial reporting system should provide for the
452	timely, accurate, uniform, and cost-effective accumulation of
453	financial and other information that can be used by the members
454	of the Legislature and other appropriate officials to accomplish
455	the following goals:
456	1.  Enhance citizen participation in local government;
457	2.  Improve the financial condition of local governments;
458	3.  Provide essential government services in an efficient
459	and effective manner; and
460	4.  Improve decisionmaking on the part of the Legislature,
461	state agencies, and local government officials on matters
462	relating to local government.
463	(g)  At least every 2 years, determine through the
464	examination of actuarial reviews, financial statements, and the
465	practices and procedures of the Department of Management
466	Services, the compliance of the Florida Retirement System with
467	the provisions of part VII of chapter 112. The Office of
468	Government Accountability shall employ an independent consulting
469	actuary who is an enrolled actuary as defined in part VII of
470	chapter 112, to assist in the determination of compliance. The
471	Office of Government Accountability shall employ the same
472	actuarial standards to monitor the Department of Management
473	Services as the Department of Management Services uses to
474	monitor local governmental entities.
475	(h)  At least every 2 years, examine the State Board of
476	Administration?s management of investments.
477	(i)(h)  Once every 3 years, conduct performance audits of
478	the Department of Revenue's administration of the ad valorem tax
479	laws as described in s. 195.096.
480	(j)(i)  Once every 3 years, conduct financial and
481	operational audits of the accounts and records of all district
482	school boards in counties with populations of 150,000 125,000 or
483	more, according to the most recent federal decennial statewide
484	census.
485	(k)(j)  Once every 3 years, review a sample of each state
486	agency's internal audit activity reports to determine compliance
487	with current Standards for the Professional Practice of Internal
488	Auditing or, if appropriate, government auditing standards.
489	(l)(k)  Conduct audits of local governmental entities when
490	determined to be necessary by the Auditor General, when directed
491	by the Legislative Auditing Committee, or when otherwise
492	required by law. No later than 18 months after the release of
493	the audit report, the Auditor General shall perform such
494	appropriate followup procedures as he or she deems necessary to
495	determine the audited entity's progress in addressing the
496	findings and recommendations contained within the Auditor
497	General's previous report. The Auditor General shall provide a
498	copy of his or her determination to each member of the audited
499	entity's governing body and to the Legislative Auditing
500	Committee.
501	(m)  Conduct program evaluation and justification reviews
502	as described in s. 11.513 at the discretion of the Auditor
503	General upon consultation with the Legislative Auditing
504	Committee or the Legislative Budget Commission.
505	(n)  Provide a statement in its reports whether the entity
506	audited by the Office of Government Accountability must file a
507	corrective action plan to address findings and recommendations
508	included in the report. Whenever determined necessary by the
509	Office of Government Accountability, the audited entity shall
510	provide a corrective action plan to the Legislative Auditing
511	Committee. The audited entity shall provide the corrective
512	action plan no later than 2 months after the release of the
513	report by the Office of Government Accountability. The
514	corrective action plan shall include completion dates, data, and
515	other information that describes in detail what the entity will
516	do to implement the recommendations contained within the report.
517	Within 12 months after the submission of the corrective action
518	plan or within the time period specified by the Auditor General,
519	the entity shall provide data and other information that
520	describes with specificity the progress the entity has made in
521	implementing the corrective action plan. The Auditor General
522	shall perform followup procedures to verify such data and
523	information provided by the entity on its progress in addressing
524	the findings and recommendations. The Office of Government
525	Accountability shall provide a copy of its determination to the
526	audited entity, the Legislative Auditing Committee, and the
527	appropriate legislative standing committees.
528
529	The Auditor General shall perform his or her duties
530	independently but under the general policies established by the
531	Legislative Auditing Committee. This subsection does not limit
532	the Auditor General's discretionary authority of the Auditor
533	General or the Legislative Auditing Committee to direct the
534	Office of Government Accountability to conduct other audits or
535	engagements of governmental entities as authorized in subsection
536	(3).
537	(3)  AUTHORITY FOR AUDITS AND OTHER ENGAGEMENTS.-
538	(a)  The Office of Government Accountability Auditor
539	General may, pursuant to the direction of the Auditor General
540	his or her own authority, or at the direction of the Legislative
541	Auditing Committee, conduct audits or other engagements as
542	determined appropriate by the Auditor General of:
543	(a)1.  The accounts and records of any governmental entity
544	created or established by law.
545	(b)2.  The information technology programs, activities,
546	functions, or systems of any governmental entity created or
547	established by law.
548	(c)3.  The accounts and records of any charter school
549	created or established by law.
550	(d)4.  The accounts and records of any direct-support
551	organization or citizen support organization created or
552	established by law. The Office of Government Accountability
553	Auditor General is authorized to require and receive any records
554	from the direct-support organization or citizen support
555	organization, or from its independent auditor.
556	(e)5.  The public records associated with any appropriation
557	made by the Legislature General Appropriations Act to a
558	nongovernmental agency, corporation, or person. All records of a
559	nongovernmental agency, corporation, or person with respect to
560	the receipt and expenditure of such an appropriation shall be
561	public records and shall be treated in the same manner as other
562	public records are under general law.
563	(f)  The reports filed with the Supreme Court in accordance
564	with s. 25.075.
565	(g)6.  State financial assistance provided to any nonstate
566	entity, as defined by s. 215.97.
567	(h)7.  The Tobacco Settlement Financing Corporation created
568	pursuant to s. 215.56005.
569	(i)  Funds distributed and expended pursuant to s. 220.187.
570	(j)9.  Any purchases of federal surplus lands for use as
571	sites for correctional facilities as described in s. 253.037.
572	(k)10.  Enterprise Florida, Inc., including any of its
573	boards, advisory committees, or similar groups created by
574	Enterprise Florida, Inc., and programs. The audit report may not
575	reveal the identity of any person who has anonymously made a
576	donation to Enterprise Florida, Inc., pursuant to this
577	subparagraph. The identity of a donor or prospective donor to
578	Enterprise Florida, Inc., who desires to remain anonymous and
579	all information identifying such donor or prospective donor are
580	confidential and exempt from the provisions of s. 119.07(1) and
581	s. 24(a), Art. I of the State Constitution. Such anonymity shall
582	be maintained in the auditor's report.
583	(l)11.  The Florida Development Finance Corporation or the
584	capital development board or the programs or entities created by
585	the board. The audit or report may not reveal the identity of
586	any person who has anonymously made a donation to the board
587	pursuant to this subparagraph. The identity of a donor or
588	prospective donor to the board who desires to remain anonymous
589	and all information identifying such donor or prospective donor
590	are confidential and exempt from the provisions of s. 119.07(1)
591	and s. 24(a), Art. I of the State Constitution. Such anonymity
592	shall be maintained in the auditor's report.
593	(m)12.  The records pertaining to the use of funds from
594	voluntary contributions on a motor vehicle registration
595	application or on a driver's license application authorized
596	pursuant to ss. 320.023 and 322.081.
597	(n)13.  The records pertaining to the use of funds from the
598	sale of specialty license plates described in chapter 320.
599	(o)14.  The transportation corporations under contract with
600	the Department of Transportation that are acting on behalf of
601	the state to secure and obtain rights-of-way for urgently needed
602	transportation systems and to assist in the planning and design
603	of such systems pursuant to ss. 339.401-339.421.
604	(p)15.  The acquisitions and divestitures related to the
605	Florida Communities Trust Program created pursuant to chapter
606	380.
607	(q)16.  The Florida Water Pollution Control Financing
608	Corporation created pursuant to s. 403.1837.
609	(r)17.  The Florida Partnership for School Readiness
610	created pursuant to s. 411.01.
611	(s)18.  The Florida Special Disability Trust Fund Financing
612	Corporation created pursuant to s. 440.49.
613	(t)19.  Workforce Florida, Inc., or the programs or
614	entities created by Workforce Florida, Inc., created pursuant to
615	s. 445.004.
616	(u)20.  The corporation defined in s. 455.32 that is under
617	contract with the Department of Business and Professional
618	Regulation to provide administrative, investigative,
619	examination, licensing, and prosecutorial support services in
620	accordance with the provisions of s. 455.32 and the practice act
621	of the relevant profession.
622	(v)21.  The Florida Engineers Management Corporation
623	created pursuant to chapter 471.
624	(w)22.  The Investment Fraud Restoration Financing
625	Corporation created pursuant to chapter 517.
626	(x)23.  The books and records of any permitholder that
627	conducts race meetings or jai alai exhibitions under chapter
628	550.
629	(y)24.  The corporation defined in part II of chapter 946,
630	known as the Prison Rehabilitative Industries and Diversified
631	Enterprises, Inc., or PRIDE Enterprises.
632	(z)8.  The Florida Virtual School created pursuant to s.
633	1002.37.
634	(b)  The Auditor General is also authorized to:
635	1.  Promote the building of competent and efficient
636	accounting and internal audit organizations in the offices
637	administered by governmental entities.
638	2.  Provide consultation services to governmental entities
639	on their financial and accounting systems, procedures, and
640	related matters.
641	(4)  SCHEDULING AND STAFFING OF AUDITS.-
642	(a)  Each financial audit required or authorized by this
643	section, when practicable, shall be made and completed within
644	not more than 9 months following the end of each audited fiscal
645	year of the state agency or political subdivision, or at such
646	lesser time which may be provided by law or concurrent
647	resolution or directed by the Legislative Auditing Committee.
648	When the Auditor General determines that conducting any audit or
649	engagement otherwise required by law would not be possible due
650	to workload or would not be an efficient or effective use of the
651	Office of Government Accountability's his or her resources based
652	on an assessment of risk, then, in his or her discretion, the
653	Auditor General may temporarily or indefinitely postpone such
654	audits or other engagements for such period or any portion
655	thereof, unless otherwise directed by the committee.
656	(b)  The Auditor General may, when in his or her judgment
657	it is necessary, designate and direct any auditor employed by
658	the Office of Government Accountability Auditor General to audit
659	any accounts or records within the authority of the Office of
660	Government Accountability Auditor General to audit. The auditor
661	shall report his or her findings for review by the Auditor
662	General, who shall prepare the audit report.
663	(c)  The audit report when final shall be a public record.
664	The audit workpapers and notes are not a public record; however,
665	those workpapers necessary to support the computations in the
666	final audit report may be made available by a majority vote of
667	the Legislative Auditing Committee after a public hearing
668	showing proper cause. The audit workpapers and notes shall be
669	retained by the Office of Government Accountability Auditor
670	General until no longer useful in his or her proper functions,
671	after which time they may be destroyed.
672	(d)  At the conclusion of the audit, the Office of
673	Government Accountability's Auditor General or the Auditor
674	General's designated representative shall discuss the audit with
675	the official whose office is subject to audit and submit to that
676	official a list of the Auditor General's findings which may be
677	included in the audit report. If the official is not available
678	for receipt of the list of audit findings, then delivery is
679	presumed to be made when it is delivered to his or her office.
680	The official shall submit to the Office of Government
681	Accountability Auditor General or its the designated
682	representative, within 30 days after the receipt of the list of
683	findings or within 15 days after receipt of the list of findings
684	when requested by the Office of Government Accountability, his
685	or her written statement of explanation or rebuttal concerning
686	all of the findings, including corrective action to be taken to
687	preclude a recurrence of all findings.
688	(e)  The Office of Government Accountability Auditor
689	General shall provide the successor independent certified public
690	accountant of a district school board with access to the prior
691	year's working papers in accordance with the Statements on
692	Auditing Standards, including documentation of planning,
693	internal control, audit results, and other matters of continuing
694	accounting and auditing significance, such as the working paper
695	analysis of balance sheet accounts and those relating to
696	contingencies.
697	(5)  PETITION FOR AN AUDIT BY THE OFFICE OF GOVERNMENT
698	ACCOUNTABILITY AUDITOR GENERAL.-
699	(a)  The Legislative Auditing Committee shall direct the
700	Office of Government Accountability Auditor General to make an a
701	financial audit of any municipality whenever petitioned to do so
702	by at least 20 percent of the registered electors in the last
703	general election of that municipality pursuant to this
704	subsection. The supervisor of elections of the county in which
705	the municipality is located shall certify whether or not the
706	petition contains the signatures of at least 20 percent of the
707	registered electors of the municipality. After the completion of
708	the audit, the Office of Government Accountability Auditor
709	General shall determine whether the municipality has the fiscal
710	resources necessary to pay the cost of the audit. The
711	municipality shall pay the cost of the audit within 90 days
712	after the Office of Government Accountability's Auditor
713	General's determination that the municipality has the available
714	resources. If the municipality fails to pay the cost of the
715	audit, the Department of Revenue shall, upon certification of
716	the Office of Government Accountability Auditor General,
717	withhold from that portion of the distribution pursuant to s.
718	212.20(6)(d)6. which is distributable to such municipality, a
719	sum sufficient to pay the cost of the audit and shall deposit
720	that sum into the General Revenue Fund of the state.
721	(b) At least one registered elector of the municipality who
722	was duly qualified to vote in the last preceding general
723	election must file a letter of intent with the municipal clerk
724	prior to any petition of the electors of that municipality for
725	the purpose of an audit. All petitions shall be submitted to the
726	Supervisor of Elections and contain, at a minimum, the following
727	information:
728	1.  The elector's printed name.
729	2.  The signature of the elector.
730	3.  The elector's residence address.
731	4.  The elector's date of birth.
732	5.  The date signed by the elector.
733
734	All petitions must be submitted for verification within one
735	calendar year of the audit petition origination by the municipal
736	electors.
737	(6)  REQUEST BY A LOCAL GOVERNMENTAL ENTITY FOR AN AUDIT BY
738	THE OFFICE OF GOVERNMENT ACCOUNTABILITY AUDITOR
739	GENERAL.-Whenever a local governmental entity requests the
740	Office of Government Accountability Auditor General to conduct
741	an audit of all or part of its operations and the Office of
742	Government Accountability Auditor General conducts the audit
743	under his or her own authority or at the direction of the
744	Legislative Auditing Committee, the expenses of the audit shall
745	be paid by the local governmental entity. The Office of
746	Government Accountability Auditor General shall estimate the
747	cost of the audit. Fifty percent of the cost estimate shall be
748	paid by the local governmental entity before the initiation of
749	the audit and deposited into the General Revenue Fund of the
750	state. After the completion of the audit, the Office of
751	Government Accountability Auditor General shall notify the local
752	governmental entity of the actual cost of the audit. The local
753	governmental entity shall remit the remainder of the cost of the
754	audit to the Office of Government Accountability Auditor General
755	for deposit into the General Revenue Fund of the state. If the
756	local governmental entity fails to comply with paying the
757	remaining cost of the audit, the Auditor General shall notify
758	the Legislative Auditing Committee. The committee shall proceed
759	in accordance with s. 11.40(5).
760	(7)  OFFICE OF GOVERNMENT ACCOUNTABILITY AUDITOR GENERAL
761	REPORTING REQUIREMENTS.-
762	(a)  The Auditor General shall notify the Legislative
763	Auditing Committee of any local governmental entity, district
764	school board, charter school, or charter technical career center
765	that does not comply with the reporting requirements of s.
766	218.39. The committee shall proceed in accordance with s.
767	11.40(5).
768	(b)  The Office of Government Accountability Auditor
769	General, in consultation with the Board of Accountancy, shall
770	review all audit reports submitted pursuant to s. 218.39. The
771	Office of Government Accountability Auditor General shall
772	request any significant items that were omitted in violation of
773	a rule adopted by the Office of Government Accountability
774	Auditor General. The items must be provided within 45 days after
775	the date of the request. If the governmental entity does not
776	comply with the Office of Government Accountability's Auditor
777	General's request, the Auditor General shall notify the
778	Legislative Auditing Committee. The committee shall proceed in
779	accordance with s. 11.40(5).
780	(c)  The Auditor General shall provide annually a list of
781	those special districts which are not in compliance with s.
782	218.39 to the Special District Information Program of the
783	Department of Community Affairs.
784	(d)  During the Office of Government Accountability's
785	Auditor General's review of audit reports, it he or she shall
786	contact those units of local government, as defined in s.
787	218.403, that are not in compliance with s. 218.415 and request
788	evidence of corrective action. The unit of local government
789	shall provide the Office of Government Accountability Auditor
790	General with evidence of corrective action within 45 days after
791	the date it is requested by the Office of Government
792	Accountability Auditor General. If the unit of local government
793	fails to comply with the Auditor General's request, the Auditor
794	General shall notify the Legislative Auditing Committee. The
795	committee shall proceed in accordance with s. 11.40(5).
796	(e)  The Auditor General shall notify the Governor and the
797	Legislative Auditing Committee of any audit report reviewed by
798	the Office of Government Accountability Auditor General pursuant
799	to paragraph (b) which contains a statement that the local
800	governmental entity or district school board is in a state of
801	financial emergency as provided in s. 218.503. If the Office of
802	Government Accountability Auditor General requests a
803	clarification regarding information included in an audit report
804	to determine whether a local governmental entity or district
805	school board is in a state of financial emergency, the requested
806	clarification must be provided within 45 days after the date of
807	the request. If the local governmental entity or district school
808	board does not comply with the Office of Government
809	Accountability's Auditor General's request, the Auditor General
810	shall notify the Legislative Auditing Committee. If, after
811	obtaining the requested clarification, the Office of Government
812	Accountability Auditor General determines that the local
813	governmental entity or district school board is in a state of
814	financial emergency, the Auditor General he or she shall notify
815	the Governor and the Legislative Auditing Committee.
816	(f)  The Auditor General shall annually compile and
817	transmit to the President of the Senate, the Speaker of the
818	House of Representatives, and the Legislative Auditing Committee
819	a summary of significant findings and financial trends
820	identified in audit reports reviewed in paragraph (b) or
821	otherwise identified by the Office of Government
822	Accountability's Auditor General's review of such audit reports
823	and financial information, and identified in audits of district
824	school boards conducted by the Office of Government
825	Accountability Auditor General. The Office of Government
826	Accountability Auditor General shall include financial
827	information provided pursuant to s. 218.32(1)(e) for entities
828	with fiscal years ending on or after June 30, 2003, within his
829	or her reports submitted pursuant to this paragraph.
830	(g)  If the Office of Government Accountability Auditor
831	General discovers significant errors, improper practices, or
832	other significant discrepancies in connection with its his or
833	her audits of a state agency or state officer, the Auditor
834	General shall notify the President of the Senate, the Speaker of
835	the House of Representatives, and the Legislative Auditing
836	Committee. The President of the Senate and the Speaker of the
837	House of Representatives shall promptly forward a copy of the
838	notification to the chairs of the respective legislative
839	committees, which in the judgment of the President of the Senate
840	and the Speaker of the House of Representatives are
841	substantially concerned with the functions of the state agency
842	or state officer involved. Thereafter, and in no event later
843	than the 10th day of the next succeeding legislative session,
844	the person in charge of the state agency involved, or the state
845	officer involved, as the case may be, shall explain in writing
846	to the President of the Senate, the Speaker of the House of
847	Representatives, and to the Legislative Auditing Committee the
848	reasons or justifications for such errors, improper practices,
849	or other significant discrepancies and the corrective measures,
850	if any, taken by the agency.
851	(h)  The Auditor General shall transmit to the President of
852	the Senate, the Speaker of the House of Representatives, and the
853	Legislative Auditing Committee by December 1 of each year a list
854	of statutory and fiscal changes recommended by the Auditor
855	General. The Auditor General may also transmit recommendations
856	at other times of the year when the information would be timely
857	and useful for the Legislature.
858	(8)  RULES OF THE OFFICE OF GOVERNMENT ACCOUNTABILITY
859	AUDITOR GENERAL.-The Office of Government Accountability Auditor
860	General, in consultation with the Board of Accountancy, shall
861	adopt rules for the form and conduct of all financial audits
862	performed by independent certified public accountants pursuant
863	to ss. 215.981, 218.39, 220.187, 288.906, 1001.453, 1004.28, and
864	1004.70. The rules for audits of local governmental entities and
865	district school boards must include, but are not limited to,
866	requirements for the reporting of information necessary to carry
867	out the purposes of the Local Government Financial Emergencies
868	Act as stated in s. 218.501.
869	(9)  TECHNICAL ASSISTANCE OTHER GUIDANCE PROVIDED BY THE
870	OFFICE OF GOVERNMENT ACCOUNTABILITY AUDITOR GENERAL.-The Office
871	of Government Accountability is authorized to provide technical
872	assistance to:
873	(a)  Auditor General, in consultation with The Department
874	of Education in the development of, shall develop a compliance
875	supplement for the financial audit of a district school board
876	conducted by an independent certified public accountant.
877	(b)  Governmental entities on their financial and
878	accounting systems, procedures, and related matters.
879	(c)  Governmental entities on promoting the building of
880	competent and efficient accounting and internal audit
881	organizations in their offices.
882	Section 5.  Section 11.47, Florida Statutes, is amended to
883	read:
884	11.47  Penalties; failure to make a proper audit or
885	examination; making a false report; failure to produce documents
886	or information.--
887	(1)  All officers whose respective offices the Office of
888	Government Accountability Auditor General or the Office of
889	Program Policy Analysis and Government Accountability is
890	authorized to audit or examine shall enter into their public
891	records sufficient information for proper audit or examination,
892	and shall make the same available to the Office of Government
893	Accountability Auditor General or the Office of Program Policy
894	Analysis and Government Accountability on demand.
895	(2)  The willful failure or refusal of the Auditor General,
896	director of the Office of Program Policy Analysis and Government
897	Accountability, or any staff employed by the Office of
898	Government Accountability Auditor General or the Office of
899	Program Policy Analysis and Government Accountability to make a
900	proper audit or examination in line with his or her duty, the
901	willful making of a false report as to any audit or examination,
902	or the willful failure or refusal to report a shortage or
903	misappropriation of funds or property shall be cause for removal
904	from such office or employment, and the Auditor General, the
905	director of the Office of Program Policy Analysis and Government
906	Accountability, or a staff member shall be guilty of a
907	misdemeanor of the first degree, punishable as provided in s.
908	775.082 or s. 775.083.
909	(3)  Any person who willfully fails or refuses to furnish
910	or produce any book, record, paper, document, data, or
911	sufficient information necessary to a proper audit or
912	examination which the Office of Government Accountability
913	Auditor General or the Office of Program Policy Analysis and
914	Government Accountability is by law authorized to perform shall
915	be guilty of a misdemeanor of the first degree, punishable as
916	provided in s. 775.082 or s. 775.083.
917	(4)  Any officer who willfully fails or refuses to furnish
918	or produce any book, record, paper, document, data, or
919	sufficient information necessary to a proper audit or
920	examination which the Office of Government Accountability
921	Auditor General or the Office of Program Policy Analysis and
922	Government Accountability is by law authorized to perform, shall
923	be subject to removal from office.
924	Section 6.  Section 11.51, Florida Statutes, is repealed:
925	11.51  Office of Program Policy Analysis and Government
926	Accountability.--
927	(1)  There is hereby created the Office of Program Policy
928	Analysis and Government Accountability as a unit of the Office
929	of the Auditor General appointed pursuant to s. 11.42. The
930	office shall perform independent examinations, program reviews,
931	and other projects as provided by general law, as provided by
932	concurrent resolution, or as directed by the Legislative
933	Auditing Committee, and shall provide recommendations, training,
934	or other services to assist the Legislature.
935	(2)  The Office of Program Policy Analysis and Government
936	Accountability is independent of the Auditor General appointed
937	pursuant to s. 11.42 for purposes of general policies
938	established by the Legislative Auditing Committee.
939	(3)  The Office of Program Policy Analysis and Government
940	Accountability shall maintain a schedule of examinations of
941	state programs.
942	(4)  The Office of Program Policy Analysis and Government
943	Accountability is authorized to examine all entities and records
944	listed in s. 11.45(3)(a).
945	(5)  At the conclusion of an examination, the designated
946	representative of the director of the Office of Program Policy
947	Analysis and Government Accountability shall discuss the
948	examination with the official whose office is examined and
949	submit to that official the Office of Program Policy Analysis
950	and Government Accountability?s preliminary findings. If the
951	official is not available for receipt of the preliminary
952	findings, clearly designated as such, delivery thereof is
953	presumed to be made when it is delivered to his or her office.
954	Whenever necessary, the Office of Program Policy Analysis and
955	Government Accountability may request the official to submit his
956	or her written statement of explanation or rebuttal within 15
957	days after the receipt of the findings. If the response time is
958	not requested to be within 15 days, the official shall submit
959	his or her response within 30 days after receipt of the
960	preliminary findings.
961	(6)  No later than 18 months after the release of a report
962	of the Office of Program Policy Analysis and Government
963	Accountability, the agencies that are the subject of that report
964	shall provide data and other information that describes with
965	specificity what the agencies have done to respond to the
966	recommendations contained in the report. The Office of Program
967	Policy Analysis and Government Accountability may verify the
968	data and information provided by the agencies. If the data and
969	information provided by the agencies are deemed sufficient and
970	accurate, the Office of Program Policy Analysis and Government
971	Accountability shall report to the Legislative Auditing
972	Committee and to the legislative standing committees concerned
973	with the subject areas of the audit. The report shall include a
974	summary of the agencies' responses, the evaluation of those
975	responses, and any recommendations deemed to be appropriate.
976	Section 7.  Section 11.511, Florida Statutes, is repealed:
977	11.511  Director of the Office of Program Policy Analysis
978	and Government Accountability; appointment; employment of staff;
979	powers and duties.--
980	(1)(a)  The Legislative Auditing Committee shall appoint a
981	director of the Office of Program Policy Analysis and Government
982	Accountability by majority vote of the committee, subject to
983	confirmation by a majority vote of the Senate and the House of
984	Representatives. At the time of appointment, the director must
985	have had 10 years' experience in policy analysis and program
986	evaluation. The reappointment of a director is subject to
987	confirmation by a majority vote of the Senate and the House of
988	Representatives. The Legislative Auditing Committee may appoint
989	an interim director.
990	(b)  The appointment of the director may be terminated at
991	any time by a majority vote of the Senate and the House of
992	Representatives.
993	(2)(a)  The director shall take and subscribe to the oath
994	of office required of state officers by the State Constitution.
995	(b)  Until such time as each house confirms the appointment
996	of the director, the appointee shall perform the functions as
997	provided by law.
998	(3)(a)  The director shall make all spending decisions
999	under the annual operating budget approved by the President of
1000	the Senate and the Speaker of the House of Representatives. The
1001	director shall employ and set the compensation of such
1002	professional, technical, legal, and clerical staff as may be
1003	necessary to fulfill the responsibilities of the Office of
1004	Program Policy Analysis and Government Accountability, in
1005	accordance with the joint policies and procedures of the
1006	President of the Senate and the Speaker of the House of
1007	Representatives, and may remove these personnel. The staff must
1008	be chosen to provide a broad background of experience and
1009	expertise and, to the maximum extent possible, to represent a
1010	range of disciplines that includes law, engineering, public
1011	administration, environmental science, policy analysis,
1012	economics, sociology, and philosophy.
1013	(b)  An officer or full-time employee of the Office of
1014	Program Policy Analysis and Government Accountability may not
1015	serve as the representative of any political party or on any
1016	executive committee or other governing body thereof; receive
1017	remuneration for activities on behalf of any candidate for
1018	public office; or engage, on behalf of any candidate for public
1019	office, in the solicitation of votes or other activities in
1020	behalf of such candidacy. Neither the director of the Office of
1021	Program Policy Analysis and Government Accountability nor any
1022	employee of that office may become a candidate for election to
1023	public office unless he or she first resigns from office or
1024	employment.
1025	(4)  The director shall perform and/or contract for the
1026	performance of examinations and other duties as prescribed by
1027	law. The director shall perform his or her duties independently
1028	but under general policies established by the Legislative
1029	Auditing Committee.
1030	(5)  The director may adopt and enforce reasonable rules
1031	necessary to facilitate the examinations, reports, and other
1032	tasks that he or she is authorized to perform.
1033	(6)  When the director determines that conducting an
1034	examination would not be possible due to workload limitations or
1035	the project does not appear to be of critical interest to the
1036	Legislature, then, with the consent of the President of the
1037	Senate and the Speaker of the House of Representatives, the
1038	director may temporarily or indefinitely postpone such
1039	examinations. The director may at any time conduct a performance
1040	review of a governmental entity created by law.
1041	Section 8.  Section 11.513, Florida Statutes, is amended to
1042	read:
1043	11.513  Program evaluation and justification review.--
1044	(1)  Each state agency may shall be subject to a program
1045	evaluation and justification review by the Office of Program
1046	Policy Analysis and Government Accountability as determined by
1047	the Legislative Auditing Committee. This review shall be
1048	conducted at the discretion of the Auditor General upon
1049	consultation with the Legislative Auditing Committee or the
1050	Legislative Budget Commission. Each state agency shall offer its
1051	complete cooperation to the Office of Program Policy Analysis
1052	and Government Accountability so that such review may be
1053	accomplished.
1054	(2)  A state agency's inspector general, internal auditor,
1055	or other person designated by the agency head must shall
1056	develop, in consultation with the Office of Program Policy
1057	Analysis and Government Accountability, a plan for monitoring
1058	and reviewing the state agency's major programs to ensure that
1059	performance data are maintained timely and accurately and
1060	supported by agency records.
1061	(3)  The program evaluation and justification review shall
1062	be conducted on major programs, but may include other programs.
1063	The review shall be comprehensive in its scope but, at a
1064	minimum, must be conducted in such a manner as to specifically
1065	determine the following, and to consider and determine what
1066	changes, if any, are needed with respect thereto:
1067	(a)  The identifiable cost of each program.
1068	(b)  The specific purpose of each program, as well as the
1069	specific public benefit derived therefrom.
1070	(c)  Progress toward achieving the outputs and outcomes
1071	associated with each program.
1072	(d)  An explanation of circumstances contributing to the
1073	state agency's ability to achieve, not achieve, or exceed its
1074	projected outputs and outcomes, as defined in s. 216.011,
1075	associated with each program.
1076	(e)  Alternate courses of action that would result in
1077	administration of the same program in a more efficient or
1078	effective manner. The courses of action to be considered must
1079	include, but are not limited to:
1080	1. Whether the program could be organized in a more
1081	efficient and effective manner, whether the program's mission,
1082	goals, or objectives should be redefined, or, when the state
1083	agency cannot demonstrate that its efforts have had a positive
1084	effect, whether the program should be reduced in size or
1085	eliminated.
1086	2. Whether the program could be administered more
1087	efficiently or effectively to avoid duplication of activities
1088	and ensure that activities are adequately coordinated.
1089	3. Whether the program could be performed more efficiently
1090	or more effectively by another unit of government or a private
1091	entity, or whether a program performed by a private entity could
1092	be performed more efficiently and effectively by a state agency.
1093	4. When compared to costs, whether effectiveness warrants
1094	elimination of the program or, if the program serves a limited
1095	interest, whether it should be redesigned to require users to
1096	finance program costs.
1097	5. Whether the cost to administer the program exceeds
1098	license and other fee revenues paid by those being regulated.
1099	6. Whether other changes could improve the efficiency and
1100	effectiveness of the program.
1101	(f)  The consequences of discontinuing such program. If any
1102	discontinuation is recommended, such recommendation must be
1103	accompanied by a description of alternatives to implement such
1104	recommendation, including an implementation schedule for
1105	discontinuation and recommended procedures for assisting state
1106	agency employees affected by the discontinuation.
1107	(g)  Determination as to public policy, which may include
1108	recommendations as to whether it would be sound public policy to
1109	continue or discontinue funding the program, either in whole or
1110	in part, in the existing manner.
1111	(h)  Whether the information reported as part of the
1112	state's performance-based program budgeting system has relevance
1113	and utility for the evaluation of each program.
1114	(i)  Whether state agency management has established
1115	control systems sufficient to ensure that performance data are
1116	maintained and supported by state agency records and accurately
1117	presented in state agency performance reports.
1118	(4)  Upon completion of a program evaluation and
1119	justification review No later than December 1 of the second year
1120	following the year in which an agency begins operating under a
1121	performance-based program budget, the Office of Program Policy
1122	Analysis and Government Accountability shall submit a report of
1123	evaluation and justification review findings and recommendations
1124	to the President of the Senate, the Speaker of the House of
1125	Representatives, the chairpersons of the appropriate substantive
1126	committees, the chairpersons of the appropriations committees,
1127	the Legislative Auditing Committee, the Governor, the head of
1128	each state agency that was the subject of the evaluation and
1129	justification review, and the head of any state agency that is
1130	substantially affected by the findings and recommendations.
1131	(5)  The Legislature intends that the program evaluation
1132	and justification review procedure be designed to assess the
1133	efficiency, effectiveness, and long-term implications of current
1134	or alternative state policies, and that the procedure results in
1135	recommendations for the improvement of such policies and state
1136	government. To that end, whenever possible, all reports
1137	submitted pursuant to subsection (4) must include an
1138	identification of the estimated financial consequences,
1139	including any potential savings, that could be realized if the
1140	recommendations or alternative courses of action were
1141	implemented.
1142	(6)  Evaluation and justification reviews may include
1143	consideration of programs provided by other agencies which are
1144	integrally related to the programs administered by the state
1145	agency or entity which is being reviewed scheduled for review as
1146	determined by the Legislative Auditing Committee.
1147	Section 9.  Subsection (2) of section 14.203, Florida
1148	Statutes, is amended to read:
1149	14.203  State Council on Competitive Government.--It is the
1150	policy of this state that all state services be performed in the
1151	most effective and efficient manner in order to provide the best
1152	value to the citizens of the state. The state also recognizes
1153	that competition among service providers may improve the quality
1154	of services provided, and that competition, innovation, and
1155	creativity among service providers should be encouraged.
1156	(2)  There is hereby created the State Council on
1157	Competitive Government, which shall be composed of the Governor
1158	and Cabinet, sitting as the Administration Commission as defined
1159	in s. 14.202. The council, on its own initiative, or the Office
1160	of Program Policy Analysis and Government Accountability,
1161	created pursuant to s. 11.51, may identify commercial activities
1162	currently being performed by state agencies and, if it is
1163	determined that such services may be better provided by
1164	requiring competition with private sources or other state agency
1165	service providers, may recommend that a state agency engage in
1166	any process, including competitive bidding, that creates
1167	competition with private sources or other state agency service
1168	providers.
1169	Section 10.  Subsections (1) and (4) of section 17.041,
1170	Florida Statutes, are amended to read:
1171	17.041  County and district accounts and claims.--
1172	(1)  It shall be the duty of the Chief Financial Officer to
1173	adjust and settle, or cause to be adjusted and settled, all
1174	accounts and claims heretofore or hereafter reported to it by
1175	the Office of Government Accountability Auditor General, the
1176	appropriate county or district official, or any person against
1177	all county and district officers and employees, and against all
1178	other persons entrusted with, or who may have received, any
1179	property, funds, or moneys of a county or district or who may be
1180	in anywise indebted to or accountable to a county or district
1181	for any property, funds, moneys, or other thing of value, and to
1182	require such officer, employee, or person to render full
1183	accounts thereof and to yield up such property, funds, moneys,
1184	or other thing of value according to law to the officer or
1185	authority entitled by law to receive the same.
1186	(4)  If it appears to the Chief Financial Officer that any
1187	criminal statute of this state has or may have been violated by
1188	such defaulting officer, employee, or person, such information,
1189	evidence, documents, and other things tending to show such a
1190	violation, whether in the hands of the Chief Financial Officer,
1191	the Office of Government Accountability Auditor General, the
1192	county, or the district, shall be forthwith turned over to the
1193	proper state attorney for inspection, study, and such action as
1194	may be deemed proper, or the same may be brought to the
1195	attention of the proper grand jury.
1196	Section 11.  Paragraph (g) of subsection (2) and subsection
1197	(5) of section 20.055, Florida Statutes, are amended to read:
1198	20.055  Agency inspectors general.--
1199	(2)  The Office of Inspector General is hereby established
1200	in each state agency to provide a central point for coordination
1201	of and responsibility for activities that promote
1202	accountability, integrity, and efficiency in government. It
1203	shall be the duty and responsibility of each inspector general,
1204	with respect to the state agency in which the office is
1205	established, to:
1206	(g)  Ensure effective coordination and cooperation between
1207	the Office of Government Accountability Auditor General, federal
1208	auditors, and other governmental bodies with a view toward
1209	avoiding duplication.
1210	(5)  In carrying out the auditing duties and
1211	responsibilities of this act, each inspector general shall
1212	review and evaluate internal controls necessary to ensure the
1213	fiscal accountability of the state agency. The inspector general
1214	shall conduct financial, compliance, electronic data processing,
1215	and performance audits of the agency and prepare audit reports
1216	of his or her findings. The scope and assignment of the audits
1217	shall be determined by the inspector general; however, the
1218	agency head may at any time direct the inspector general to
1219	perform an audit of a special program, function, or
1220	organizational unit. The performance of the audit shall be under
1221	the direction of the inspector general, except that if the
1222	inspector general does not possess the qualifications specified
1223	in subsection (4), the director of auditing shall perform the
1224	functions listed in this subsection.
1225	(a)  Such audits shall be conducted in accordance with the
1226	current Standards for the Professional Practice of Internal
1227	Auditing and subsequent Internal Auditing Standards or
1228	Statements on Internal Auditing Standards published by the
1229	Institute of Internal Auditors, Inc., or, where appropriate, in
1230	accordance with generally accepted governmental auditing
1231	standards. All audit reports issued by internal audit staff
1232	shall include a statement that the audit was conducted pursuant
1233	to the appropriate standards.
1234	(b)  Audit workpapers and reports shall be public records
1235	to the extent that they do not include information which has
1236	been made confidential and exempt from the provisions of s.
1237	119.07(1) pursuant to law. However, when the inspector general
1238	or a member of the staff receives from an individual a complaint
1239	or information that falls within the definition provided in s.
1240	112.3187(5), the name or identity of the individual shall not be
1241	disclosed to anyone else without the written consent of the
1242	individual, unless the inspector general determines that such
1243	disclosure is unavoidable during the course of the audit or
1244	investigation.
1245	(c)  The inspector general and the staff shall have access
1246	to any records, data, and other information of the state agency
1247	he or she deems necessary to carry out his or her duties. The
1248	inspector general is also authorized to request such information
1249	or assistance as may be necessary from the state agency or from
1250	any federal, state, or local government entity.
1251	(d)  At the conclusion of each audit, the inspector general
1252	shall submit preliminary findings and recommendations to the
1253	person responsible for supervision of the program function or
1254	operational unit who shall respond to any adverse findings
1255	within 20 working days after receipt of the tentative findings.
1256	Such response and the inspector general's rebuttal to the
1257	response shall be included in the final audit report.
1258	(e)  The inspector general shall submit the final report to
1259	the agency head and to the Office of Government Accountability
1260	Auditor General.
1261	(f)  The Office of Government Accountability Auditor
1262	General, in connection with the independent audit postaudit of
1263	the same agency pursuant to s. 11.45, shall give appropriate
1264	consideration to internal audit reports and the resolution of
1265	findings therein. The Legislative Auditing Committee may inquire
1266	into the reasons or justifications for failure of the agency
1267	head to correct the deficiencies reported in internal audits
1268	that are also reported by the Office of Government
1269	Accountability Auditor General and shall take appropriate
1270	action.
1271	(g)  The inspector general shall coordinate the response to
1272	any report on the state agency issued by the Office of
1273	Government Accountability and shall monitor the implementation
1274	of the state agency's corrective action plan prepared in
1275	accordance with s. 11.45(2) response to any report on the state
1276	agency issued by the Auditor General or by the Office of Program
1277	Policy Analysis and Government Accountability. No later than 6
1278	months after the Auditor General or the Office of Program Policy
1279	Analysis and Government Accountability publishes a report on the
1280	state agency, the inspector general shall provide a written
1281	response to the agency head on the status of corrective actions
1282	taken. The Inspector General shall file a copy of such response
1283	with the Legislative Auditing Committee.
1284	(h)  The inspector general shall develop long-term and
1285	annual audit plans based on the findings of periodic risk
1286	assessments. The plan, where appropriate, should include
1287	postaudit samplings of payments and accounts. The plan shall
1288	show the individual audits to be conducted during each year and
1289	related resources to be devoted to the respective audits. The
1290	Chief Financial Officer, to assist in fulfilling the
1291	responsibilities for examining, auditing, and settling accounts,
1292	claims, and demands pursuant to s. 17.03(1), and examining,
1293	auditing, adjusting, and settling accounts pursuant to s. 17.04,
1294	may utilize audits performed by the inspectors general and
1295	internal auditors. For state agencies under the Governor, the
1296	audit plans shall be submitted to the Governor's Chief Inspector
1297	General. The plan shall be submitted to the agency head for
1298	approval. A copy of the approved plan shall be submitted to the
1299	Auditor General.
1300	Section 12.  Subsection (2) of section 20.50, Florida
1301	Statutes, is amended to read:
1302	20.50  Agency for Workforce Innovation.--There is created
1303	the Agency for Workforce Innovation within the Department of
1304	Management Services. The agency shall be a separate budget
1305	entity, and the director of the agency shall be the agency head
1306	for all purposes. The agency shall not be subject to control,
1307	supervision, or direction by the Department of Management
1308	Services in any manner, including, but not limited to,
1309	personnel, purchasing, transactions involving real or personal
1310	property, and budgetary matters.
1311	(2)  The Agency for Workforce Innovation shall be the
1312	designated administrative agency for receipt of federal
1313	workforce development grants and other federal funds, and shall
1314	carry out the duties and responsibilities assigned by the
1315	Governor under each federal grant assigned to the agency. The
1316	agency shall be a separate budget entity and shall expend each
1317	revenue source as provided by federal and state law and as
1318	provided in plans developed by and agreements with Workforce
1319	Florida, Inc. The agency shall prepare and submit as a separate
1320	budget entity a unified budget request for workforce
1321	development, in accordance with chapter 216 for, and in
1322	conjunction with, Workforce Florida, Inc., and its board. The
1323	head of the agency is the director of Workforce Innovation, who
1324	shall be appointed by the Governor. Accountability and reporting
1325	functions of the agency shall be administered by the director or
1326	his or her designee. Included in these functions are budget
1327	management, financial management, audit, performance management
1328	standards and controls, assessing outcomes of service delivery,
1329	and financial administration of workforce programs pursuant to
1330	s. 445.004(5) and (8)(9). Within the agency's overall
1331	organizational structure, the agency shall include the following
1332	offices which shall have the specified responsibilities:
1333	(a)  The Office of Workforce Services shall administer the
1334	unemployment compensation program, the Rapid Response program,
1335	the Work Opportunity Tax Credit program, the Alien Labor
1336	Certification program, and any other programs that are delivered
1337	directly by agency staff rather than through the one-stop
1338	delivery system. The office shall be directed by the Deputy
1339	Director for Workforce Services, who shall be appointed by and
1340	serve at the pleasure of the director.
1341	(b)  The Office of Program Support and Accountability shall
1342	administer state merit system program staff within the workforce
1343	service delivery system, pursuant to policies of Workforce
1344	Florida, Inc. The office shall be responsible for delivering
1345	services through the one-stop delivery system and for ensuring
1346	that participants in welfare transition programs receive case
1347	management services, diversion assistance, support services,
1348	including subsidized child care and transportation services,
1349	Medicaid services, and transition assistance to enable them to
1350	succeed in the workforce. The office shall also be responsible
1351	for program quality assurance, grants and contract management,
1352	contracting, financial management, and reporting. The office
1353	shall be directed by the Deputy Director for Program Support and
1354	Accountability, who shall be appointed by and serve at the
1355	pleasure of the director. The office shall be responsible for:
1356	1.  Establishing monitoring, quality assurance, and quality
1357	improvement systems that routinely assess the quality and
1358	effectiveness of contracted programs and services.
1359	2.  Annual review of each regional workforce board and
1360	administrative entity to ensure adequate systems of reporting
1361	and control are in place, and monitoring, quality assurance, and
1362	quality improvement activities are conducted routinely, and
1363	corrective action is taken to eliminate deficiencies.
1364	(c)  The Office of Agency Support Services shall be
1365	responsible for procurement, human resource services, and
1366	information services including delivering information on labor
1367	markets, employment, occupations, and performance, and shall
1368	implement and maintain information systems that are required for
1369	the effective operation of the one-stop delivery system and the
1370	school readiness services system, including, but not limited to,
1371	those systems described in s. 445.009. The office will be under
1372	the direction of the Deputy Director for Agency Support
1373	Services, who shall be appointed by and serve at the pleasure of
1374	the director. The office shall be responsible for establishing:
1375	1.  Information systems and controls that report reliable,
1376	timely and accurate fiscal and performance data for assessing
1377	outcomes, service delivery, and financial administration of
1378	workforce programs pursuant to s. 445.004(5) and (8)(9).
1379	2.  Information systems that support service integration
1380	and case management by providing for case tracking for
1381	participants in welfare transition programs.
1382	3.  Information systems that support school readiness
1383	services.
1384	(d)  The Unemployment Appeals Commission, authorized by s.
1385	443.012, shall not be subject to the control, supervision, or
1386	direction by the Agency for Workforce Innovation in the
1387	performance of its powers and duties but shall receive any and
1388	all support and assistance from the agency that may be required
1389	for the performance of its duties.
1390	Section 13.  Paragraph (c) of subsection (12) of section
1391	24.105, Florida Statutes, is amended to read:
1392	24.105  Powers and duties of department.--The department
1393	shall:
1394	(12)
1395	(c)  Any information made confidential and exempt from the
1396	provisions of s. 119.07(1) under this subsection shall be
1397	disclosed to the Office of Government Accountability Auditor
1398	General, to the Office of Program Policy Analysis and Government
1399	Accountability, or to the independent auditor selected under s.
1400	24.123 upon such person's request therefor. If the President of
1401	the Senate or the Speaker of the House of Representatives
1402	certifies that information made confidential under this
1403	subsection is necessary for effecting legislative changes, the
1404	requested information shall be disclosed to him or her, and he
1405	or she may disclose such information to members of the
1406	Legislature and legislative staff as necessary to effect such
1407	purpose.
1408	Section 14.  Paragraph (b) of subsection (7) of section
1409	24.108, Florida Statutes, is amended to read:
1410	24.108  Division of Security; duties; security report.--
1411	(7)
1412	(b)  The portion of the security report containing the
1413	overall evaluation of the department in terms of each aspect of
1414	security shall be presented to the Governor, the President of
1415	the Senate, and the Speaker of the House of Representatives. The
1416	portion of the security report containing specific
1417	recommendations shall be confidential and shall be presented
1418	only to the secretary, the Governor, and the Office of
1419	Government Accountability Auditor General; however, upon
1420	certification that such information is necessary for the purpose
1421	of effecting legislative changes, such information shall be
1422	disclosed to the President of the Senate and the Speaker of the
1423	House of Representatives, who may disclose such information to
1424	members of the Legislature and legislative staff as necessary to
1425	effect such purpose. However, any person who receives a copy of
1426	such information or other information which is confidential
1427	pursuant to this act or rule of the department shall maintain
1428	its confidentiality. The confidential portion of the report is
1429	exempt from the provisions of s. 119.07(1) and s. 24(a), Art. I
1430	of the State Constitution.
1431	Section 15.  Subsection (4) of section 24.120, Florida
1432	Statutes, is amended to read:
1433	24.120  Financial matters; Administrative Trust Fund;
1434	interagency cooperation.--
1435	(4)  The department shall cooperate with the Chief
1436	Financial Officer, the Auditor General, and the Office of
1437	Program Policy Analysis and Government Accountability by giving
1438	employees designated by any of them access to facilities of the
1439	department for the purpose of efficient compliance with their
1440	respective responsibilities.
1441	Section 16.  Subsection (2) of section 24.123, Florida
1442	Statutes, is amended to read:
1443	24.123  Annual audit of financial records and reports.--
1444	(2)  The Office of Government Accountability Auditor
1445	General may at any time conduct an audit of any phase of the
1446	operations of the state lottery and shall receive a copy of the
1447	yearly independent financial audit and any security report
1448	prepared pursuant to s. 24.108.
1449	Section 17.  Subsection (3) of section 25.075, Florida
1450	Statutes, is amended to read:
1451	25.075  Uniform case reporting system.--
1452	(3)  The Office of Government Accountability may, at the
1453	discretion of the Auditor General or at the direction of the
1454	Legislative Auditing Committee, shall audit the reports made to
1455	the Supreme Court in accordance with the uniform system
1456	established by the Supreme Court.
1457	Section 18.  Paragraph (k) of subsection (2) of section
1458	39.202, Florida Statutes, is amended to read:
1459	39.202  Confidentiality of reports and records in cases of
1460	child abuse or neglect.--
1461	(2)  Except as provided in subsection (4), access to such
1462	records, excluding the name of the reporter which shall be
1463	released only as provided in subsection (5), shall be granted
1464	only to the following persons, officials, and agencies:
1465	(k)  Any appropriate official of a Florida advocacy council
1466	investigating a report of known or suspected child abuse,
1467	abandonment, or neglect; the Office of Government Accountability
1468	Auditor General or the Office of Program Policy Analysis and
1469	Government Accountability for the purpose of conducting audits
1470	or examinations pursuant to law; or the guardian ad litem for
1471	the child.
1472	Section 19.  Subsection (2) of section 68.085, Florida
1473	Statutes, is amended to read:
1474	68.085  Awards to plaintiffs bringing action.--
1475	(2)  If the department proceeds with an action which the
1476	court finds to be based primarily on disclosures of specific
1477	information, other than that provided by the person bringing the
1478	action, relating to allegations or transactions in a criminal,
1479	civil, or administrative hearing; a legislative, administrative,
1480	inspector general, or Office of Government Accountability
1481	auditor general report, hearing, audit, or investigation; or
1482	from the news media, the court may award such sums as it
1483	considers appropriate, but in no case more than 10 percent of
1484	the proceeds recovered under a judgment or received in
1485	settlement of a claim under this act, taking into account the
1486	significance of the information and the role of the person
1487	bringing the action in advancing the case to litigation.
1488	Section 20.  Subsection (3) of section 68.087, Florida
1489	Statutes, is amended to read:
1490	68.087  Exemptions to civil actions.--
1491	(3)  No court shall have jurisdiction over an action
1492	brought under this act based upon the public disclosure of
1493	allegations or transactions in a criminal, civil, or
1494	administrative hearing; in a legislative, administrative,
1495	inspector general, or Office of Government Accountability
1496	Auditor General, Chief Financial Officer, or Department of
1497	Financial Services report, hearing, audit, or investigation; or
1498	from the news media, unless the action is brought by the
1499	department, or unless the person bringing the action is an
1500	original source of the information. For purposes of this
1501	subsection, the term "original source" means an individual who
1502	has direct and independent knowledge of the information on which
1503	the allegations are based and has voluntarily provided the
1504	information to the department before filing an action under this
1505	act based on the information.
1506	Section 21.  Subsection (13) of section 70.20, Florida
1507	Statutes, is amended to read:
1508	70.20  Balancing of interests.--It is a policy of this
1509	state to encourage municipalities, counties, and other
1510	governmental entities and sign owners to enter into relocation
1511	and reconstruction agreements that allow governmental entities
1512	to undertake public projects and accomplish public goals without
1513	the expenditure of public funds while allowing the continued
1514	maintenance of private investment in signage as a medium of
1515	commercial and noncommercial communication.
1516	(13)  Effective upon this section becoming a law, the
1517	Office of Program Policy Analysis and Government Accountability,
1518	in consultation with the property appraisers and the affected
1519	private sector parties, shall conduct a study of the value of
1520	offsite signs in relation to, and in comparison with, the
1521	valuation of other commercial properties for ad valorem tax
1522	purposes, including a comparison of tax valuations from other
1523	states. The Office of Program Policy Analysis and Government
1524	Accountability shall complete the study by December 31, 2002,
1525	and shall report the results of the study to the President of
1526	the Senate and the Speaker of the House of Representatives.
1527	Section 22.  Subsection (1) of section 110.116, Florida
1528	Statutes, is amended to read:
1529	110.116  Personnel information system; payroll
1530	procedures.--
1531	(1)  The Department of Management Services shall establish
1532	and maintain, in coordination with the payroll system of the
1533	Department of Financial Services, a complete personnel
1534	information system for all authorized and established positions
1535	in the state service, with the exception of employees of the
1536	Legislature, unless the Legislature chooses to participate. The
1537	department may contract with a vendor to provide the personnel
1538	information system. The specifications shall be developed in
1539	conjunction with the payroll system of the Department of
1540	Financial Services and in coordination with the Office of
1541	Government Accountability Auditor General. The Department of
1542	Financial Services shall determine that the position occupied by
1543	each employee has been authorized and established in accordance
1544	with the provisions of s. 216.251. The Department of Management
1545	Services shall develop and maintain a position numbering system
1546	that will identify each established position, and such
1547	information shall be a part of the payroll system of the
1548	Department of Financial Services. With the exception of
1549	employees of the Legislature, unless the Legislature chooses to
1550	participate, this system shall include all career service
1551	positions and those positions exempted from career service
1552	provisions, notwithstanding the funding source of the salary
1553	payments, and information regarding persons receiving payments
1554	from other sources. Necessary revisions shall be made in the
1555	personnel and payroll procedures of the state to avoid
1556	duplication insofar as is feasible. A list shall be organized by
1557	budget entity to show the employees or vacant positions within
1558	each budget entity. This list shall be available to the Speaker
1559	of the House of Representatives and the President of the Senate
1560	upon request.
1561	Section 23.  Paragraph (b) of subsection (8) of section
1562	112.061, Florida Statutes, is amended to read:
1563	112.061  Per diem and travel expenses of public officers,
1564	employees, and authorized persons.--
1565	(8)  OTHER EXPENSES.--
1566	(b)  Other expenses which are not specifically authorized
1567	by this section may be approved by the Department of Financial
1568	Services pursuant to rules adopted by it. Expenses approved
1569	pursuant to this paragraph shall be reported by the Department
1570	of Financial Services to the Office of Government Accountability
1571	Auditor General annually.
1572	Section 24.  Paragraph (a) of subsection (9) of section
1573	112.313, Florida Statutes, is amended to read:
1574	112.313  Standards of conduct for public officers,
1575	employees of agencies, and local government attorneys.--
1576	(9)  POSTEMPLOYMENT RESTRICTIONS; STANDARDS OF CONDUCT FOR
1577	LEGISLATORS AND LEGISLATIVE EMPLOYEES.--
1578	(a)1.  It is the intent of the Legislature to implement by
1579	statute the provisions of s. 8(e), Art. II of the State
1580	Constitution relating to legislators, statewide elected
1581	officers, appointed state officers, and designated public
1582	employees.
1583	2.  As used in this paragraph:
1584	a.  "Employee" means:
1585	(I)  Any person employed in the executive or legislative
1586	branch of government holding a position in the Senior Management
1587	Service as defined in s. 110.402 or any person holding a
1588	position in the Selected Exempt Service as defined in s. 110.602
1589	or any person having authority over policy or procurement
1590	employed by the Department of the Lottery.
1591	(II)  The Auditor General, the director of the Office of
1592	Program Policy Analysis and Government Accountability, the
1593	Sergeant at Arms and Secretary of the Senate, and the Sergeant
1594	at Arms and Clerk of the House of Representatives.
1595	(III)  The executive director of the Legislative Committee
1596	on Intergovernmental Relations and the executive director and
1597	deputy executive director of the Commission on Ethics.
1598	(IV)  An executive director, staff director, or deputy
1599	staff director of each joint committee, standing committee, or
1600	select committee of the Legislature; an executive director,
1601	staff director, executive assistant, analyst, or attorney of the
1602	Office of the President of the Senate, the Office of the Speaker
1603	of the House of Representatives, the Senate Majority Party
1604	Office, Senate Minority Party Office, House Majority Party
1605	Office, or House Minority Party Office; or any person, hired on
1606	a contractual basis, having the power normally conferred upon
1607	such persons, by whatever title.
1608	(V)  The Chancellor and Vice Chancellors of the State
1609	University System; the general counsel to the Board of Regents;
1610	and the president, vice presidents, and deans of each state
1611	university.
1612	(VI)  Any person having the power normally conferred upon
1613	the positions referenced in this sub-subparagraph.
1614	b.  "Appointed state officer" means any member of an
1615	appointive board, commission, committee, council, or authority
1616	of the executive or legislative branch of state government whose
1617	powers, jurisdiction, and authority are not solely advisory and
1618	include the final determination or adjudication of any personal
1619	or property rights, duties, or obligations, other than those
1620	relative to its internal operations.
1621	c.  "State agency" means an entity of the legislative,
1622	executive, or judicial branch of state government over which the
1623	Legislature exercises plenary budgetary and statutory control.
1624	3.  No member of the Legislature, appointed state officer,
1625	or statewide elected officer shall personally represent another
1626	person or entity for compensation before the government body or
1627	agency of which the individual was an officer or member for a
1628	period of 2 years following vacation of office. No member of the
1629	Legislature shall personally represent another person or entity
1630	for compensation during his or her term of office before any
1631	state agency other than judicial tribunals or in settlement
1632	negotiations after the filing of a lawsuit.
1633	4.  No agency employee shall personally represent another
1634	person or entity for compensation before the agency with which
1635	he or she was employed for a period of 2 years following
1636	vacation of position, unless employed by another agency of state
1637	government.
1638	5.  Any person violating this paragraph shall be subject to
1639	the penalties provided in s. 112.317 and a civil penalty of an
1640	amount equal to the compensation which the person receives for
1641	the prohibited conduct.
1642	6.  This paragraph is not applicable to:
1643	a.  A person employed by the Legislature or other agency
1644	prior to July 1, 1989;
1645	b.  A person who was employed by the Legislature or other
1646	agency on July 1, 1989, whether or not the person was a defined
1647	employee on July 1, 1989;
1648	c.  A person who was a defined employee of the State
1649	University System or the Public Service Commission who held such
1650	employment on December 31, 1994;
1651	d.  A person who has reached normal retirement age as
1652	defined in s. 121.021(29), and who has retired under the
1653	provisions of chapter 121 by July 1, 1991; or
1654	e.  Any appointed state officer whose term of office began
1655	before January 1, 1995, unless reappointed to that office on or
1656	after January 1, 1995.
1657	Section 25.  Paragraphs (a) and (c) of subsection (8) of
1658	section 112.324, Florida Statutes, are amended to read:
1659	112.324  Procedures on complaints of violations; public
1660	records and meeting exemptions.--
1661	(8)  If, in cases pertaining to complaints other than
1662	complaints against impeachable officers or members of the
1663	Legislature, upon completion of a full and final investigation
1664	by the commission, the commission finds that there has been a
1665	violation of this part or of s. 8, Art. II of the State
1666	Constitution, it shall be the duty of the commission to report
1667	its findings and recommend appropriate action to the proper
1668	disciplinary official or body as follows, and such official or
1669	body shall have the power to invoke the penalty provisions of
1670	this part, including the power to order the appropriate
1671	elections official to remove a candidate from the ballot for a
1672	violation of s. 112.3145 or s. 8(a) and (i), Art. II of the
1673	State Constitution:
1674	(a)  The President of the Senate and the Speaker of the
1675	House of Representatives, jointly, in any case concerning the
1676	Public Counsel, members of the Public Service Commission,
1677	members of the Public Service Commission Nominating Council, the
1678	Auditor General, the director of the Office of Program Policy
1679	Analysis and Government Accountability, or members of the
1680	Legislative Committee on Intergovernmental Relations.
1681	(c)  The President of the Senate, in any case concerning an
1682	employee of the Senate; the Speaker of the House of
1683	Representatives, in any case concerning an employee of the House
1684	of Representatives; or the President and the Speaker, jointly,
1685	in any case concerning an employee of a committee of the
1686	Legislature whose members are appointed solely by the President
1687	and the Speaker or in any case concerning an employee of the
1688	Public Counsel, Public Service Commission, Auditor General,
1689	Office of Program Policy Analysis and Government Accountability,
1690	or Legislative Committee on Intergovernmental Relations.
1691	Section 26.  Section 112.658, Florida Statutes, is
1692	repealed:
1693	112.658  Office of Program Policy Analysis and Government
1694	Accountability to determine compliance of the Florida Retirement
1695	System.--
1696	(1)  The Office of Program Policy Analysis and Government
1697	Accountability shall determine, through the examination of
1698	actuarial reviews, financial statements, and the practices and
1699	procedures of the Department of Management Services, the
1700	compliance of the Florida Retirement System with the provisions
1701	of this act.
1702	(2)  The Office of Program Policy Analysis and Government
1703	Accountability shall employ an independent consulting actuary
1704	who is an enrolled actuary as defined in this part to assist in
1705	the determination of compliance.
1706	(3)  The Office of Program Policy Analysis and Government
1707	Accountability shall employ the same actuarial standards to
1708	monitor the Department of Management Services as the Department
1709	of Management Services uses to monitor local governments.
1710	Section 27.  Subsection (6) of section 119.07, Florida
1711	Statutes, is amended to read:
1712	119.07  Inspection, examination, and duplication of
1713	records; exemptions.--
1714	(6)  Nothing in subsection (3) or any other general or
1715	special law shall limit the access of the Auditor General, the
1716	Office of Program Policy Analysis and Government Accountability,
1717	or any state, county, municipal, university, board of community
1718	college, school district, or special district internal auditor,
1719	or agents thereof to public records when such person states in
1720	writing that such records are needed for a properly authorized
1721	audit, examination, or investigation. Such person shall maintain
1722	the confidentiality of any public records that are confidential
1723	or exempt from the provisions of subsection (1) and shall be
1724	subject to the same penalties as the custodians of those public
1725	records for violating confidentiality.
1726	Section 28.  Subsection (5) of section 121.051, Florida
1727	Statutes, is amended to read:
1728	121.051  Participation in the system.--
1729	(5)  RIGHTS LIMITED.--
1730	(a)  Participation in the system shall not give any member
1731	the right to be retained in the employ of the employer or, upon
1732	dismissal, to have any right or interest in the fund other than
1733	herein provided.
1734	(b)  A member who is convicted by a court of competent
1735	jurisdiction of causing a shortage in a public account, when
1736	such shortage is certified by the Office of Government
1737	Accountability Auditor General or a certified public accountant,
1738	may not retire or receive any benefits under this chapter so
1739	long as such shortage exists.
1740	Section 29.  Paragraph (c) of subsection (1) of section
1741	121.055, Florida Statutes, is amended to read:
1742	121.055  Senior Management Service Class.--There is hereby
1743	established a separate class of membership within the Florida
1744	Retirement System to be known as the "Senior Management Service
1745	Class," which shall become effective February 1, 1987.
1746	(1)
1747	(c)1.  Effective January 1, 1990, participation in the
1748	Senior Management Service Class shall be compulsory for up to 75
1749	nonelective positions at the level of committee staff director
1750	or higher or equivalent managerial or policymaking positions
1751	within the House of Representatives, as selected by the Speaker
1752	of the House of Representatives, up to 50 nonelective positions
1753	at the level of committee staff director or higher or equivalent
1754	managerial or policymaking positions within the Senate, as
1755	selected by the President of the Senate, all staff directors of
1756	joint committees and service offices of the Legislature, the
1757	Auditor General and up to 9 managerial or policymaking positions
1758	within the Office of Government Accountability his or her office
1759	as selected by the Auditor General, and the executive director
1760	of the Commission on Ethics.
1761	2.  Participation in this class shall be compulsory, except
1762	as provided in subparagraph 3., for any legislative employee who
1763	holds a position designated for coverage in the Senior
1764	Management Service Class, and such participation shall continue
1765	until the employee terminates employment in a covered position.
1766	3.  In lieu of participation in the Senior Management
1767	Service Class, at the discretion of the President of the Senate
1768	and the Speaker of the House of Representatives, such members
1769	may participate in the Senior Management Service Optional
1770	Annuity Program as established in subsection (6).
1771	Section 30.  Paragraph (x) of subsection (1) of section
1772	125.01, Florida Statutes, is amended to read:
1773	125.01  Powers and duties.--
1774	(1)  The legislative and governing body of a county shall
1775	have the power to carry on county government. To the extent not
1776	inconsistent with general or special law, this power includes,
1777	but is not restricted to, the power to:
1778	(x)  Employ an independent certified public accounting firm
1779	to audit any funds, accounts, and financial records of the
1780	county and its agencies and governmental subdivisions. Entities
1781	that are funded wholly or in part by the county, at the
1782	discretion of the county, may be required by the county to
1783	conduct a performance audit paid for by the county. An entity
1784	shall not be considered as funded by the county by virtue of the
1785	fact that such entity utilizes the county to collect taxes,
1786	assessments, fees, or other revenue. If an independent special
1787	district receives county funds pursuant to a contract or
1788	interlocal agreement for the purposes of funding, in whole or in
1789	part, a discrete program of the district, only that program may
1790	be required by the county to undergo a performance audit. Not
1791	fewer than five copies of each complete audit report, with
1792	accompanying documents, shall be filed with the clerk of the
1793	circuit court and maintained there for public inspection. The
1794	clerk shall thereupon forward one complete copy of the audit
1795	report with accompanying documents to the Office of Government
1796	Accountability Auditor General.
1797	Section 31.  Section 136.08, Florida Statutes, is amended
1798	to read:
1799	136.08  Accounts subject to examination by authorized
1800	persons.--The accounts of each and every board and the county
1801	accounts of each and every depository, mentioned or provided for
1802	in this chapter, shall at all times be subject to the inspection
1803	and examination by the county auditor and by the Office of
1804	Government Accountability Auditor General.
1805	Section 32.  Paragraph (o) of subsection (1) of section
1806	154.11, Florida Statutes, is amended to read:
1807	154.11  Powers of board of trustees.--
1808	(1)  The board of trustees of each public health trust
1809	shall be deemed to exercise a public and essential governmental
1810	function of both the state and the county and in furtherance
1811	thereof it shall, subject to limitation by the governing body of
1812	the county in which such board is located, have all of the
1813	powers necessary or convenient to carry out the operation and
1814	governance of designated health care facilities, including, but
1815	without limiting the generality of, the foregoing:
1816	(o)  To employ certified public accountants to audit and
1817	analyze the records of the board and to prepare financial or
1818	revenue statements of the board; however, this paragraph shall
1819	not in any way affect any responsibility of the Office of
1820	Government Accountability Auditor General pursuant to s. 11.45.
1821	Section 33.  Section 163.2526, Florida Statutes is
1822	repealed.
1823	Section 34.  Subsection (12) of section 163.3246, Florida
1824	Statutes, is amended to read:
1825	163.3246  Local government comprehensive planning
1826	certification program.--
1827	(12)  The Office of Program Policy Analysis and Government
1828	Accountability shall prepare a report evaluating the
1829	certification program, which shall be submitted to the Governor,
1830	the President of the Senate, and the Speaker of the House of
1831	Representatives by December 1, 2007.
1832	Section 35.  Subsections (2) and (5) of section 189.4035,
1833	Florida Statutes, are amended to read:
1834	189.4035  Preparation of official list of special
1835	districts.--
1836	(2)  The official list shall be produced by the department
1837	after the department has notified each special district that is
1838	currently reporting to the department, the Department of
1839	Financial Services pursuant to s. 218.32, or the Office of
1840	Government Accountability Auditor General pursuant to s. 218.39.
1841	Upon notification, each special district shall submit, within 60
1842	days, its determination of its status. The determination
1843	submitted by a special district shall be consistent with the
1844	status reported in the most recent local government audit of
1845	district activities submitted to the Office of Government
1846	Accountability Auditor General pursuant to s. 218.39.
1847	(5)  The official list of special districts shall be
1848	distributed by the department on October 1 of each year to the
1849	President of the Senate, the Speaker of the House of
1850	Representatives, the Office of Government Accountability Auditor
1851	General, the Department of Revenue, the Department of Financial
1852	Services, the Department of Management Services, the State Board
1853	of Administration, counties, municipalities, county property
1854	appraisers, tax collectors, and supervisors of elections and to
1855	all interested parties who request the list.
1856	Section 36.  Subsection (1) of section 189.412, Florida
1857	Statutes, is amended to read:
1858	189.412  Special District Information Program; duties and
1859	responsibilities.--The Special District Information Program of
1860	the Department of Community Affairs is created and has the
1861	following special duties:
1862	(1)  The collection and maintenance of special district
1863	compliance status reports from the Office of Government
1864	Accountability Auditor General, the Department of Financial
1865	Services, the Division of Bond Finance of the State Board of
1866	Administration, the Department of Management Services, the
1867	Department of Revenue, and the Commission on Ethics for the
1868	reporting required in ss. 112.3144, 112.3145, 112.3148,
1869	112.3149, 112.63, 200.068, 218.32, 218.38, 218.39, and 280.17
1870	and chapter 121 and from state agencies administering programs
1871	that distribute money to special districts. The special district
1872	compliance status reports must consist of a list of special
1873	districts used in that state agency and a list of which special
1874	districts did not comply with the reporting statutorily required
1875	by that agency.
1876	Section 37.  Paragraphs (f) and (g) of subsection (5) of
1877	section 189.428, Florida Statutes, are amended to read:
1878	189.428  Special districts; oversight review process.--
1879	(5)  Those conducting the oversight review process shall,
1880	at a minimum, consider the listed criteria for evaluating the
1881	special district, but may also consider any additional factors
1882	relating to the district and its performance. If any of the
1883	listed criteria do not apply to the special district being
1884	reviewed, they need not be considered. The criteria to be
1885	considered by the reviewer include:
1886	(f)  Whether the Office of Government Accountability
1887	Auditor General has notified the Legislative Auditing Committee
1888	that the special district's audit report, reviewed pursuant to
1889	s. 11.45(7), indicates that a deteriorating financial condition
1890	exists that may cause a condition described in s. 218.503(1) to
1891	occur if actions are not taken to address such condition.
1892	(g)  Whether the Office of Government Accountability
1893	Auditor General has determined that the special district is in a
1894	state of financial emergency as provided in s. 218.503(1), and
1895	has notified the Governor and the Legislative Auditing
1896	Committee.
1897	Section 38.  Paragraph (b) of subsection (4) of section
1898	192.0105, Florida Statutes, is amended to read:
1899	192.0105  Taxpayer rights.--There is created a Florida
1900	Taxpayer's Bill of Rights for property taxes and assessments to
1901	guarantee that the rights, privacy, and property of the
1902	taxpayers of this state are adequately safeguarded and protected
1903	during tax levy, assessment, collection, and enforcement
1904	processes administered under the revenue laws of this state. The
1905	Taxpayer's Bill of Rights compiles, in one document, brief but
1906	comprehensive statements that summarize the rights and
1907	obligations of the property appraisers, tax collectors, clerks
1908	of the court, local governing boards, the Department of Revenue,
1909	and taxpayers. Additional rights afforded to payors of taxes and
1910	assessments imposed under the revenue laws of this state are
1911	provided in s. 213.015. The rights afforded taxpayers to assure
1912	that their privacy and property are safeguarded and protected
1913	during tax levy, assessment, and collection are available only
1914	insofar as they are implemented in other parts of the Florida
1915	Statutes or rules of the Department of Revenue. The rights so
1916	guaranteed to state taxpayers in the Florida Statutes and the
1917	departmental rules include:
1918	(4)  THE RIGHT TO CONFIDENTIALITY.-
1919	(b)  The right to limiting access to a taxpayer's records
1920	by a property appraiser, the Department of Revenue, and the
1921	Office of Government Accountability Auditor General only to
1922	those instances in which it is determined that such records are
1923	necessary to determine either the classification or the value of
1924	taxable nonhomestead property (see s. 195.027(3)).
1925	Section 39.  Section 193.074, Florida Statutes, is amended
1926	to read:
1927	193.074  Confidentiality of returns.--All returns of
1928	property and returns required by s. 201.022 submitted by the
1929	taxpayer pursuant to law shall be deemed to be confidential in
1930	the hands of the property appraiser, the clerk of the circuit
1931	court, the department, the tax collector, the Auditor General,
1932	and the Office of Program Policy Analysis and Government
1933	Accountability, and their employees and persons acting under
1934	their supervision and control, except upon court order or order
1935	of an administrative body having quasi-judicial powers in ad
1936	valorem tax matters, and such returns are exempt from the
1937	provisions of s. 119.07(1).
1938	Section 40.  Paragraph (a) of subsection (2) of section
1939	193.1142, Florida Statutes, is amended to read:
1940	193.1142  Approval of assessment rolls.--
1941	(2)(a)  The executive director or his or her designee shall
1942	disapprove all or part of any assessment roll of any county not
1943	in full compliance with the administrative order of the
1944	executive director issued pursuant to the notice called for in
1945	s. 195.097 and shall otherwise disapprove all or any part of any
1946	roll not assessed in substantial compliance with law, as
1947	disclosed during the investigation by the department, including,
1948	but not limited to, audits by the Department of Revenue and
1949	Office of Government Accountability Auditor General establishing
1950	noncompliance.
1951	Section 41.  Subsections (3) and (6) of section 195.027,
1952	Florida Statutes, are amended to read:
1953	195.027  Rules and regulations.--
1954	(3)  The rules and regulations shall provide procedures
1955	whereby the property appraiser, the Department of Revenue, and
1956	the Office of Government Accountability Auditor General shall be
1957	able to obtain access, where necessary, to financial records
1958	relating to nonhomestead property which records are required to
1959	make a determination of the proper assessment as to the
1960	particular property in question. Access to a taxpayer's records
1961	shall be provided only in those instances in which it is
1962	determined that such records are necessary to determine either
1963	the classification or the value of the taxable nonhomestead
1964	property. Access shall be provided only to those records which
1965	pertain to the property physically located in the taxing county
1966	as of January 1 of each year and to the income from such
1967	property generated in the taxing county for the year in which a
1968	proper assessment is made. All records produced by the taxpayer
1969	under this subsection shall be deemed to be confidential in the
1970	hands of the property appraiser, the department, the tax
1971	collector, and the Office of Government Accountability Auditor
1972	General and shall not be divulged to any person, firm, or
1973	corporation, except upon court order or order of an
1974	administrative body having quasi-judicial powers in ad valorem
1975	tax matters, and such records are exempt from the provisions of
1976	s. 119.07(1).
1977	(6)  The fees and costs of the sale or purchase and terms
1978	of financing shall be presumed to be usual unless the buyer or
1979	seller or agent thereof files a form which discloses the unusual
1980	fees, costs, and terms of financing. Such form shall be filed
1981	with the clerk of the circuit court at the time of recording.
1982	The rules and regulations shall prescribe an information form to
1983	be used for this purpose. Either the buyer or the seller or the
1984	agent of either shall complete the information form and certify
1985	that the form is accurate to the best of his or her knowledge
1986	and belief. The information form shall be confidential in the
1987	hands of all persons after delivery to the clerk, except that
1988	the Department of Revenue and the Office of Government
1989	Accountability Auditor General shall have access to it in the
1990	execution of their official duties, and such form is exempt from
1991	the provisions of s. 119.07(1). The information form may be used
1992	in any judicial proceeding, upon a motion to produce duly made
1993	by any party to such proceedings. Failure of the clerk to obtain
1994	an information form with the recording shall not impair the
1995	validity of the recording or the conveyance. The form shall
1996	provide for a notation by the clerk indicating the book and page
1997	number of the conveyance in the official record books of the
1998	county. The clerk shall promptly deliver all information forms
1999	received to the property appraiser for his or her custody and
2000	use.
2001	Section 42.  Section 195.084, Florida Statutes, is amended
2002	to read:
2003	195.084  Information exchange.--
2004	(1)  The department shall adopt promulgate rules and
2005	regulations for the exchange of information among the
2006	department, the property appraisers' offices, the tax collector,
2007	the Auditor General, and the Office of Program Policy Analysis
2008	and Government Accountability. All records and returns of the
2009	department useful to the property appraiser or the tax collector
2010	shall be made available upon request but subject to the
2011	reasonable conditions imposed by the department. This section
2012	shall supersede statutes prohibiting disclosure only with
2013	respect to the property appraiser, the tax collector, the
2014	Auditor General, and the Office of Program Policy Analysis and
2015	Government Accountability, but the department may establish
2016	regulations setting reasonable conditions upon the access to and
2017	custody of such information. The Auditor General, the Office of
2018	Program Policy Analysis and Government Accountability, the tax
2019	collectors, and the property appraisers shall be bound by the
2020	same requirements of confidentiality as the Department of
2021	Revenue. Breach of confidentiality shall be a misdemeanor of the
2022	first degree, punishable as provided by ss. 775.082 and 775.083.
2023	(2)  All of the records of property appraisers and
2024	collectors, including, but not limited to, worksheets and
2025	property record cards, shall be made available to the Department
2026	of Revenue, the Auditor General, and the Office of Program
2027	Policy Analysis and Government Accountability. Property
2028	appraisers and collectors are hereby directed to cooperate fully
2029	with representatives of the Department of Revenue, the Auditor
2030	General, and the Office of Program Policy Analysis and
2031	Government Accountability in realizing the objectives stated in
2032	s. 195.0012.
2033	Section 43.  Paragraph (c) of subsection (4) of section
2034	196.101, Florida Statutes, is amended to read:
2035	196.101  Exemption for totally and permanently disabled
2036	persons.--
2037	(4)
2038	(c)  The department shall require by rule that the taxpayer
2039	annually submit a sworn statement of gross income, pursuant to
2040	paragraph (a). The department shall require that the filing of
2041	such statement be accompanied by copies of federal income tax
2042	returns for the prior year, wage and earnings statements (W-2
2043	forms), and other documents it deems necessary, for each member
2044	of the household. The taxpayer's statement shall attest to the
2045	accuracy of such copies. The department shall prescribe and
2046	furnish a form to be used for this purpose which form shall
2047	include spaces for a separate listing of United States
2048	Department of Veterans Affairs benefits and social security
2049	benefits. All records produced by the taxpayer under this
2050	paragraph are confidential in the hands of the property
2051	appraiser, the department, the tax collector, the Auditor
2052	General, and the Office of Program Policy Analysis and
2053	Government Accountability, and shall not be divulged to any
2054	person, firm, or corporation except upon court order or order of
2055	an administrative body having quasi-judicial powers in ad
2056	valorem tax matters, and such records are exempt from the
2057	provisions of s. 119.07(1).
2058	Section 44.  Subsection (6) of section 213.053, Florida
2059	Statutes, is amended to read:
2060	213.053  Confidentiality and information sharing.--
2061	(6)  Any information received by the Department of Revenue
2062	in connection with the administration of taxes, including, but
2063	not limited to, information contained in returns, reports,
2064	accounts, or declarations filed by persons subject to tax, shall
2065	be made available by the department to the Auditor General or
2066	his or her authorized agent, the director of the Office of
2067	Program Policy Analysis and Government Accountability or his or
2068	her authorized agent, the Chief Financial Officer or his or her
2069	authorized agent, the Director of the Office of Insurance
2070	Regulation of the Financial Services Commission or his or her
2071	authorized agent, or a property appraiser or tax collector or
2072	their authorized agents pursuant to s. 195.084(1), in the
2073	performance of their official duties, or to designated employees
2074	of the Department of Education solely for determination of each
2075	school district's price level index pursuant to s. 1011.62(2);
2076	however, no information shall be disclosed to the Auditor
2077	General or his or her authorized agent, the director of the
2078	Office of Program Policy Analysis and Government Accountability
2079	or his or her authorized agent, the Chief Financial Officer or
2080	his or her authorized agent, the Director of the Office of
2081	Insurance Regulation or his or her authorized agent, or to a
2082	property appraiser or tax collector or their authorized agents,
2083	or to designated employees of the Department of Education if
2084	such disclosure is prohibited by federal law. The Auditor
2085	General or his or her authorized agent, the director of the
2086	Office of Program Policy Analysis and Government Accountability
2087	or his or her authorized agent, the Chief Financial Officer or
2088	his or her authorized agent, the Director of the Office of
2089	Insurance Regulation or his or her authorized agent, and the
2090	property appraiser or tax collector and their authorized agents,
2091	or designated employees of the Department of Education shall be
2092	subject to the same requirements of confidentiality and the same
2093	penalties for violation of the requirements as the department.
2094	For the purpose of this subsection, "designated employees of the
2095	Department of Education" means only those employees directly
2096	responsible for calculation of price level indices pursuant to
2097	s. 1011.62(2). It does not include the supervisors of such
2098	employees or any other employees or elected officials within the
2099	Department of Education.
2100	Section 45.  Subsections (7), (8), and (9) of section
2101	215.44, Florida Statutes, are renumbered as subsections (6),
2102	(7), and (8), respectively, and present subsection (6) of said
2103	section is amended to read:
2104	215.44  Board of Administration; powers and duties in
2105	relation to investment of trust funds.--
2106	(6)  The Office of Program Policy Analysis and Government
2107	Accountability shall examine the board's management of
2108	investments every 2 years. The Office of Program Policy Analysis
2109	and Government Accountability shall submit such reports to the
2110	board, the President of the Senate, and the Speaker of the House
2111	of Representatives and their designees.
2112	Section 46.  Subsection (3) of section 215.93, Florida
2113	Statutes, is amended to read:
2114	215.93  Florida Financial Management Information System.--
2115	(3)  The Florida Financial Management Information System
2116	shall include financial management data and utilize the chart of
2117	accounts approved by the Chief Financial Officer. Common
2118	financial management data shall include, but not be limited to,
2119	data codes, titles, and definitions used by one or more of the
2120	functional owner subsystems. The Florida Financial Management
2121	Information System shall utilize common financial management
2122	data codes. The council shall recommend and the board shall
2123	adopt policies regarding the approval and publication of the
2124	financial management data. The Chief Financial Officer shall
2125	adopt policies regarding the approval and publication of the
2126	chart of accounts. The Chief Financial Officer's chart of
2127	accounts shall be consistent with the common financial
2128	management data codes established by the coordinating council.
2129	Further, all systems not a part of the Florida Financial
2130	Management Information System which provide information to the
2131	system shall use the common data codes from the Florida
2132	Financial Management Information System and the Chief Financial
2133	Officer's chart of accounts. Data codes that cannot be supplied
2134	by the Florida Financial Management Information System and the
2135	Chief Financial Officer's chart of accounts and that are
2136	required for use by the information subsystems shall be approved
2137	by the board upon recommendation of the coordinating council.
2138	However, board approval shall not be required for those data
2139	codes specified by the Auditor General under the provisions of
2140	s. 215.94(6)(c).
2141	Section 47.  Subsections (6) and (7) of section 215.94,
2142	Florida Statutes, are amended to read:
2143	215.94  Designation, duties, and responsibilities of
2144	functional owners.--
2145	(6)(a)  Consistent with the provisions of s. 215.86, the
2146	functional owner of each information subsystem shall be
2147	responsible for ensuring that: The Auditor General shall be
2148	advised by the functional owner of each information subsystem as
2149	to the date that the development or significant modification of
2150	its functional system specifications is to begin.
2151	(b)  Upon such notification, the Auditor General shall
2152	participate with each functional owner to the extent necessary
2153	to provide assurance that:
2154	1.  The accounting information produced by the information
2155	subsystem adheres to generally accepted accounting principles.
2156	2.  The information subsystem contains the necessary
2157	controls to maintain its integrity, within acceptable limits and
2158	at an acceptable cost.
2159	3.  The information subsystem is auditable.
2160	(b)(c)  The Office of Government Accountability shall be
2161	advised by the functional owner of each information subsystem as
2162	to the date that the development or significant modification of
2163	its functional system specifications is to begin. The Office of
2164	Government Accountability shall provide technical advice, as
2165	allowed by professional auditing standards, on specific issues
2166	relating to the design, implementation, and operation of each
2167	information subsystem. The Auditor General shall specify those
2168	additional features, characteristics, controls, and internal
2169	control measures deemed necessary to carry out the provisions of
2170	this subsection. Further, it shall be the responsibility of each
2171	functional owner to ensure installation and incorporation of
2172	such specified features, characteristics, controls, and internal
2173	control measures within each information subsystem.
2174	(7)  The Office of Government Accountability Auditor
2175	General shall provide to the board and the coordinating council
2176	the findings and recommendations of any audit regarding the
2177	provisions of ss. 215.90-215.96.
2178	Section 48.  Subsections (2), (5), (6), (7), (8), (9), and
2179	(10) of section 215.97, Florida Statutes, are amended to read:
2180	215.97  Florida Single Audit Act.--
2181	(2)  Definitions; as used in this section, the term:
2182	(a)  "Audit threshold" means the amount to use in
2183	determining when a state single audit of a nonstate entity shall
2184	be conducted in accordance with this section. Each nonstate
2185	entity that expends a total amount of state financial assistance
2186	equal to or in excess of $300,000 in any fiscal year of such
2187	nonstate entity shall be required to have a state single audit
2188	for such fiscal year in accordance with the requirements of this
2189	section. Every 2 years the Office of Government Accountability
2190	Auditor General, after consulting with the Executive Office of
2191	the Governor, the Chief Financial Officer, and all state
2192	agencies that provide state financial assistance to nonstate
2193	entities, shall review the amount for requiring audits under
2194	this section and may adjust such dollar amount consistent with
2195	the purpose of this section.
2196	(b)  "Auditing standards" means the auditing standards as
2197	stated in the rules of the Office of Government Accountability
2198	Auditor General as applicable to for-profit organizations,
2199	nonprofit organizations, or local governmental entities.
2200	(c)  "Catalog of State Financial Assistance" means a
2201	comprehensive listing of state projects. The Catalog of State
2202	Financial Assistance shall be issued by the Executive Office of
2203	the Governor after conferring with the Chief Financial Officer
2204	and all state agencies that provide state financial assistance
2205	to nonstate entities. The Catalog of State Financial Assistance
2206	shall include for each listed state project: the responsible
2207	state agency; standard state project number identifier; official
2208	title; legal authorization; and description of the state
2209	project, including objectives, restrictions, application and
2210	awarding procedures, and other relevant information determined
2211	necessary.
2212	(d)  "Financial reporting package" means the nonstate
2213	entities' financial statements, Schedule of State Financial
2214	Assistance, auditor's reports, management letter, auditee's
2215	written responses or corrective action plan, correspondence on
2216	followup of prior years' corrective actions taken, and such
2217	other information determined by the Office of Government
2218	Accountability Auditor General to be necessary and consistent
2219	with the purposes of this section.
2220	(e)  "Federal financial assistance" means financial
2221	assistance from federal sources passed through the state and
2222	provided to nonstate entities to carry out a federal program.
2223	"Federal financial assistance" includes all types of federal
2224	assistance as defined in applicable United States Office of
2225	Management and Budget circulars.
2226	(f)  "For-profit organization" means any organization or
2227	sole proprietor but is not a local governmental entity or a
2228	nonprofit organization.
2229	(g)  "Independent auditor" means an external state or local
2230	government auditor or a certified public accountant who meets
2231	the independence standards.
2232	(h)  "Internal control over state projects" means a
2233	process, effected by an entity's management and other personnel,
2234	designed to provide reasonable assurance regarding the
2235	achievement of objectives in the following categories:
2236	1.  Effectiveness and efficiency of operations.
2237	2.  Reliability of financial operations.
2238	3.  Compliance with applicable laws and regulations.
2239	(i)  "Local governmental entity" means a county agency,
2240	municipality, or special district or any other entity (other
2241	than a district school board or community college), however
2242	styled, which independently exercises any type of governmental
2243	function.
2244	(j)  "Major state project" means any state project meeting
2245	the criteria as stated in the rules of the Executive Office of
2246	the Governor. Such criteria shall be established after
2247	consultation with the Chief Financial Officer and appropriate
2248	state agencies that provide state financial assistance and shall
2249	consider the amount of state project expenditures or expenses or
2250	inherent risks. Each major state project shall be audited in
2251	accordance with the requirements of this section.
2252	(k)  "Nonprofit organization" means any corporation, trust,
2253	association, cooperative, or other organization that:
2254	1.  Is operated primarily for scientific, educational
2255	service, charitable, or similar purpose in the public interest;
2256	2.  Is not organized primarily for profit;
2257	3.  Uses net proceeds to maintain, improve, or expand the
2258	operations of the organization; and
2259	4.  Has no part of its income or profit distributable to
2260	its members, directors, or officers.
2261	(l)  "Nonstate entity" means a local governmental entity,
2262	nonprofit organization, or for-profit organization that receives
2263	state resources.
2264	(m)  "Recipient" means a nonstate entity that receives
2265	state financial assistance directly from a state awarding
2266	agency.
2267	(n)  "Schedule of State Financial Assistance" means a
2268	document prepared in accordance with the rules of the Chief
2269	Financial Officer and included in each financial reporting
2270	package required by this section.
2271	(o)  "State awarding agency" means the state agency that
2272	provided state financial assistance to the nonstate entity.
2273	(p)  "State financial assistance" means financial
2274	assistance from state resources, not including federal financial
2275	assistance and state matching, provided to nonstate entities to
2276	carry out a state project. "State financial assistance" includes
2277	all types of state assistance as stated in the rules of the
2278	Executive Office of the Governor established in consultation
2279	with the Chief Financial Officer and appropriate state agencies
2280	that provide state financial assistance. It includes state
2281	financial assistance provided directly by state awarding
2282	agencies or indirectly by recipients of state awards or
2283	subrecipients. It does not include procurement contracts used to
2284	buy goods or services from vendors. Audits of such procurement
2285	contracts with vendors are outside of the scope of this section.
2286	Also, audits of contracts to operate state-government-owned and
2287	contractor-operated facilities are excluded from the audit
2288	requirements of this section.
2289	(q)  "State matching" means state resources provided to
2290	nonstate entities to be used to meet federal financial
2291	participation matching requirements of federal programs.
2292	(r)  "State project" means all state financial assistance
2293	to a nonstate entity assigned a single state project number
2294	identifier in the Catalog of State Financial Assistance.
2295	(s)  "State Projects Compliance Supplement" means a
2296	document issued by the Executive Office of the Governor, in
2297	consultation with the Chief Financial Officer and all state
2298	agencies that provide state financial assistance. The State
2299	Projects Compliance Supplement shall identify state projects,
2300	the significant compliance requirements, eligibility
2301	requirements, matching requirements, suggested audit procedures,
2302	and other relevant information determined necessary.
2303	(t)  "State project-specific audit" means an audit of one
2304	state project performed in accordance with the requirements of
2305	subsection (9).
2306	(u)  "State single audit" means an audit of a nonstate
2307	entity's financial statements and state financial assistance.
2308	Such audits shall be conducted in accordance with the auditing
2309	standards as stated in the rules of the Office of Government
2310	Accountability Auditor General.
2311	(v)  "Subrecipient" means a nonstate entity that receives
2312	state financial assistance through another nonstate entity.
2313	(w)  "Vendor" means a dealer, distributor, merchant, or
2314	other seller providing goods or services that are required for
2315	the conduct of a state project. These goods or services may be
2316	for an organization's own use or for the use of beneficiaries of
2317	the state project.
2318	(5)  Each state awarding agency shall:
2319	(a)  Provide to a recipient information needed by the
2320	recipient to comply with the requirements of this section,
2321	including:
2322	1.  The audit and accountability requirements for state
2323	projects as stated in this section and applicable rules of the
2324	Executive Office of the Governor, rules of the Chief Financial
2325	Officer, and rules of the Office of Government Accountability
2326	Auditor General.
2327	2.  Information from the Catalog of State Financial
2328	Assistance, including the standard state project number
2329	identifier; official title; legal authorization; and description
2330	of the state project including objectives, restrictions, and
2331	other relevant information determined necessary.
2332	3.  Information from the State Projects Compliance
2333	Supplement, including the significant compliance requirements,
2334	eligibility requirements, matching requirements, suggested audit
2335	procedures, and other relevant information determined necessary.
2336	(b)  Require the recipient, as a condition of receiving
2337	state financial assistance, to allow the state awarding agency,
2338	the Chief Financial Officer, and the Office of Government
2339	Accountability Auditor General access to the recipient's records
2340	and the recipient's independent auditor's working papers as
2341	necessary for complying with the requirements of this section.
2342	(c)  Notify the recipient that this section does not limit
2343	the authority of the state awarding agency to conduct or arrange
2344	for the conduct of additional audits or evaluations of state
2345	financial assistance or limit the authority of any state agency
2346	inspector general, the Office of Government Accountability
2347	Auditor General, or any other state official.
2348	(d)  Be provided one copy of each financial reporting
2349	package prepared in accordance with the requirement of this
2350	section.
2351	(e)  Review the recipient financial reporting package,
2352	including the management letters and corrective action plans, to
2353	the extent necessary to determine whether timely and appropriate
2354	corrective action has been taken with respect to audit findings
2355	and recommendations pertaining to state financial assistance
2356	provided by the state agency.
2357	(6)  As a condition of receiving state financial
2358	assistance, each recipient that provides state financial
2359	assistance to a subrecipient shall:
2360	(a)  Provide to a subrecipient information needed by the
2361	subrecipient to comply with the requirements of this section,
2362	including:
2363	1.  Identification of the state awarding agency.
2364	2.  The audit and accountability requirements for state
2365	projects as stated in this section and applicable rules of the
2366	Executive Office of the Governor, rules of the Chief Financial
2367	Officer, and rules of the Office of Government Accountability
2368	Auditor General.
2369	3.  Information from the Catalog of State Financial
2370	Assistance, including the standard state project number
2371	identifier; official title; legal authorization; and description
2372	of the state project, including objectives, restrictions, and
2373	other relevant information.
2374	4.  Information from the State Projects Compliance
2375	Supplement including the significant compliance requirements,
2376	eligibility requirements, matching requirements, and suggested
2377	audit procedures, and other relevant information determined
2378	necessary.
2379	(b)  Review the subrecipient audit reports, including the
2380	management letters, to the extent necessary to determine whether
2381	timely and appropriate corrective action has been taken with
2382	respect to audit findings and recommendations pertaining to
2383	state financial assistance provided by the state agency.
2384	(c)  Perform such other procedures as specified in terms
2385	and conditions of the written agreement with the state awarding
2386	agency including any required monitoring of the subrecipient's
2387	use of state financial assistance through onsite visits, limited
2388	scope audits, or other specified procedures.
2389	(d)  Require subrecipients, as a condition of receiving
2390	state financial assistance, to permit the independent auditor of
2391	the recipient, the state awarding agency, the Chief Financial
2392	Officer, and the Office of Government Accountability Auditor
2393	General access to the subrecipient's records and the
2394	subrecipient's independent auditor's working papers as necessary
2395	to comply with the requirements of this section.
2396	(7)  Each recipient or subrecipient of state financial
2397	assistance shall comply with the following:
2398	(a)  Each nonstate entity that receives state financial
2399	assistance and meets audit threshold requirements, in any fiscal
2400	year of the nonstate entity, as stated in the rules of the
2401	Office of Government Accountability Auditor General, shall have
2402	a state single audit conducted for such fiscal year in
2403	accordance with the requirements of this act and with additional
2404	requirements established in rules of the Executive Office of the
2405	Governor, rules of the Chief Financial Officer, and rules of the
2406	Office of Government Accountability Auditor General. If only one
2407	state project is involved in a nonstate entity's fiscal year,
2408	the nonstate entity may elect to have only a state project-
2409	specific audit of the state project for that fiscal year.
2410	(b)  Each nonstate entity that receives state financial
2411	assistance and does not meet the threshold requirements, in any
2412	fiscal year of the nonstate entity, as stated in this law or the
2413	rules of the Office of Government Accountability Auditor General
2414	is exempt for such fiscal year from the state single audit
2415	requirements of this section. However, such nonstate entity must
2416	meet terms and conditions specified in the written agreement
2417	with the state awarding agency.
2418	(c)  Regardless of the amount of the state financial
2419	assistance, the provisions of this section do not exempt a
2420	nonstate entity from compliance with provisions of law relating
2421	to maintaining records concerning state financial assistance to
2422	such nonstate entity or allowing access and examination of those
2423	records by the state awarding agency, the Chief Financial
2424	Officer, or the Office of Government Accountability Auditor
2425	General.
2426	(d)  Audits conducted pursuant to this section shall be
2427	performed annually.
2428	(e)  Audits conducted pursuant to this section shall be
2429	conducted by independent auditors in accordance with auditing
2430	standards as stated in rules of the Office of Government
2431	Accountability Auditor General.
2432	(f)  Upon completion of the audit as required by this
2433	section, a copy of the recipient's financial reporting package
2434	shall be filed with the state awarding agency and the Office of
2435	Government Accountability Auditor General. Upon completion of
2436	the audit as required by this section, a copy of the
2437	subrecipient's financial reporting package shall be filed with
2438	the recipient that provided the state financial assistance. The
2439	financial reporting package shall be filed in accordance with
2440	the rules of the Auditor General.
2441	(g)  All financial reporting packages prepared pursuant to
2442	the requirements of this section shall be available for public
2443	inspection.
2444	(h)  If an audit conducted pursuant to this section
2445	discloses any significant audit findings relating to state
2446	financial assistance, including material noncompliance with
2447	individual state project compliance requirements or reportable
2448	conditions in internal controls of the nonstate entity, the
2449	nonstate entity shall submit as part of the audit package to the
2450	state awarding agency a plan for corrective action to eliminate
2451	such audit findings or a statement describing the reasons that
2452	corrective action is not necessary.
2453	(i)  An audit conducted in accordance with this section is
2454	in addition to any audit of federal awards required by the
2455	federal Single Audit Act and other federal laws and regulations.
2456	To the extent that such federally required audits provide the
2457	state awarding agency with information it requires to carry out
2458	its responsibilities under state law or other guidance, a state
2459	agency shall rely upon and use that information.
2460	(j)  Unless prohibited by law, the cost of audits pursuant
2461	to this section is allowable charges to state projects. However,
2462	any charges to state projects should be limited to those
2463	incremental costs incurred as a result of the audit requirements
2464	of this section in relation to other audit requirements. The
2465	nonstate entity should allocate such incremental costs to all
2466	state projects for which it expended state financial assistance.
2467	(k)  Audit costs may not be charged to state projects when
2468	audits required by this section have not been made or have been
2469	made but not in accordance with this section. If a nonstate
2470	entity fails to have an audit conducted consistent with this
2471	section, state awarding agencies may take appropriate corrective
2472	action to enforce compliance.
2473	(l)  This section does not prohibit the state awarding
2474	agency from including terms and conditions in the written
2475	agreement which require additional assurances that state
2476	financial assistance meets the applicable requirements of laws,
2477	regulations, and other compliance rules.
2478	(m)  A state awarding agency that provides state financial
2479	assistance to nonstate entities and conducts or arranges for
2480	audits of state financial assistance that are in addition to the
2481	audits conducted under this act shall, consistent with other
2482	applicable law, arrange for funding the full cost of such
2483	additional audits.
2484	(8)  The independent auditor when conducting a state single
2485	audit of recipients or subrecipients shall:
2486	(a)  Determine whether the nonstate entity's financial
2487	statements are presented fairly in all material respects in
2488	conformity with generally accepted accounting principles.
2489	(b)  Determine whether state financial assistance shown on
2490	the Schedule of State Financial Assistance is presented fairly
2491	in all material respects in relation to the nonstate entity's
2492	financial statements taken as a whole.
2493	(c)  With respect to internal controls pertaining to each
2494	major state project:
2495	1.  Obtain an understanding of internal controls;
2496	2.  Assess control risk;
2497	3.  Perform tests of controls unless the controls are
2498	deemed to be ineffective; and
2499	4.  Determine whether the nonstate entity has internal
2500	controls in place to provide reasonable assurance of compliance
2501	with the provisions of laws and rules pertaining to state
2502	financial assistance that have a material effect on each major
2503	state project.
2504	(d)  Determine whether each major state project complied
2505	with the provisions of laws, rules, and guidelines as identified
2506	in the State Projects Compliance Supplement, or otherwise
2507	identified by the state awarding agency, which have a material
2508	effect on each major state project. When major state projects
2509	are less than 50 percent of the nonstate entity's total
2510	expenditures for all state financial assistance, the auditor
2511	shall select and test additional state projects as major state
2512	projects as necessary to achieve audit coverage of at least 50
2513	percent of the expenditures for all state financial assistance
2514	provided to the nonstate entity. Additional state projects
2515	needed to meet the 50-percent requirement may be selected on an
2516	inherent risk basis as stated in the rules of the Executive
2517	Office of the Governor.
2518	(e)  Report on the results of any audit conducted pursuant
2519	to this section in accordance with the rules of the Executive
2520	Office of the Governor, rules of the Chief Financial Officer,
2521	and rules of the Office of Government Accountability Auditor
2522	General. Audit reports shall include summaries of the auditor's
2523	results regarding the nonstate entity's financial statements;
2524	Schedule of State Financial Assistance; internal controls; and
2525	compliance with laws, rules, and guidelines.
2526	(f)  Issue a management letter as prescribed in the rules
2527	of the Office of Government Accountability Auditor General.
2528	(g)  Upon notification by the nonstate entity, make
2529	available the working papers relating to the audit conducted
2530	pursuant to the requirements of this section to the state
2531	awarding agency, the Chief Financial Officer, or the Office of
2532	Government Accountability Auditor General for review or copying.
2533	(9)  The independent auditor, when conducting a state
2534	project-specific audit of recipients or subrecipients, shall:
2535	(a)  Determine whether the nonstate entity's schedule of
2536	state financial assistance is presented fairly in all material
2537	respects in conformity with stated accounting policies.
2538	(b)  Obtain an understanding of internal control and
2539	perform tests of internal control over the state project
2540	consistent with the requirements of a major state project.
2541	(c)  Determine whether or not the auditee has complied with
2542	applicable provisions of laws, rules, and guidelines as
2543	identified in the State Projects Compliance Supplement, or
2544	otherwise identified by the state awarding agency, which could
2545	have a direct and material effect on the state project.
2546	(d)  Report on the results of a state project-specific
2547	audit consistent with the requirements of the state single audit
2548	and issue a management letter as prescribed in the rules of the
2549	Office of Government Accountability Auditor General.
2550	(e)  Upon notification by the nonstate entity, make
2551	available the working papers relating to the audit conducted
2552	pursuant to the requirements of this section to the state
2553	awarding agency, the Chief Financial Officer, or the Office of
2554	Government Accountability Auditor General for review or copying.
2555	(10)  The Office of Government Accountability Auditor
2556	General shall:
2557	(a)  Have the authority to audit state financial assistance
2558	provided to any nonstate entity when determined necessary by the
2559	Auditor General or when directed by the Legislative Auditing
2560	Committee.
2561	(b)  Adopt rules that state the auditing standards that
2562	independent auditors are to follow for audits of nonstate
2563	entities required by this section.
2564	(c)  Adopt rules that describe the contents and the filing
2565	deadlines for the financial reporting package.
2566	(d)  Provide technical advice upon request of the Chief
2567	Financial Officer, Executive Office of the Governor, and state
2568	agencies relating to financial reporting and audit
2569	responsibilities contained in this section.
2570	(e)  Be provided one copy of each financial reporting
2571	package prepared in accordance with the requirements of this
2572	section.
2573	(f)  Perform ongoing reviews of a sample of financial
2574	reporting packages filed pursuant to the requirements of this
2575	section to determine compliance with the reporting requirements
2576	of this section and applicable rules of the Executive Office of
2577	the Governor, rules of the Chief Financial Officer, and rules of
2578	the Office of Government Accountability Auditor General.
2579	Section 49.  Subsection (1) of section 215.981, Florida
2580	Statutes, is amended to read:
2581	215.981  Audits of state agency direct-support
2582	organizations and citizen support organizations.--
2583	(1)  Each direct-support organization and each citizen
2584	support organization with annual expenditures in excess of
2585	$100,000, created or authorized pursuant to law, and created,
2586	approved, or administered by a state agency, other than a
2587	university, district board of trustees of a community college,
2588	or district school board, shall provide for an annual financial
2589	audit of its financial statements in order to express an opinion
2590	on the fairness with which they are presented in conformity with
2591	generally accepted accounting principles. The audit is accounts
2592	and records to be conducted by an independent certified public
2593	accountant in accordance with rules adopted by the Office of
2594	Government Accountability Auditor General pursuant to s.
2595	11.45(8) and the state agency that created, approved, or
2596	administers the direct-support organization or citizen support
2597	organization. The audit report shall be submitted within 9
2598	months after the end of the fiscal year or by the date
2599	established by the primary government for those organizations
2600	that are component units, as defined by generally accepted
2601	accounting principles, whichever is earlier, to the Office of
2602	Government Accountability Auditor General and to the state
2603	agency responsible for creation, administration, or approval of
2604	the direct-support organization or citizen support organization.
2605	Such state agency, the Auditor General, and the Office of
2606	Program Policy Analysis and Government Accountability shall have
2607	the authority to require and receive from the organization or
2608	from the independent auditor any records relative to the
2609	operation of the organization.
2610	Section 50.  Subsections (5) and (12) of section 216.023,
2611	Florida Statutes, are amended to read:
2612	216.023  Legislative budget requests to be furnished to
2613	Legislature by agencies.--
2614	(5)  At the time specified in the legislative budget
2615	instructions and in sufficient time to be included in the
2616	Governor's recommended budget, the judicial branch is required
2617	to submit a performance-based program budget request. The Chief
2618	Justice of the Supreme Court shall identify and, after
2619	consultation with the Office of Program Policy Analysis and
2620	Government Accountability, submit to the President of the Senate
2621	and the Speaker of the House of Representatives a list of
2622	proposed programs and associated performance measures. The
2623	judicial branch shall provide documentation to accompany the
2624	list of proposed programs and performance measures as provided
2625	under subsection (4). The judicial branch shall submit a
2626	performance-based program agency budget request using the
2627	programs and performance measures adopted by the Legislature.
2628	The Chief Justice may propose revisions to approved programs or
2629	performance measures for the judicial branch. The Legislature
2630	shall have final approval of all programs and associated
2631	performance measures and standards for the judicial branch
2632	through the General Appropriations Act or legislation
2633	implementing the General Appropriations Act. By September 15,
2634	2001, the Chief Justice of the Supreme Court shall submit to the
2635	President of the Senate and the Speaker of the House of
2636	Representatives a performance-based program budget request for
2637	programs of the judicial branch approved by the Legislature and
2638	provide a copy to the Executive Office of the Governor.
2639	(12)  The legislative budget request from each agency and
2640	from the judicial branch shall be reviewed by the Legislature.
2641	The review may allow for the opportunity to have information or
2642	testimony by the agency, the judicial branch, the Auditor
2643	General, the Office of Program Policy Analysis and Government
2644	Accountability, the Governor's Office of Planning and Budgeting,
2645	and the public regarding the proper level of funding for the
2646	agency in order to carry out its mission.
2647	Section 51.  Paragraph (a) of subsection (3) of section
2648	216.102, Florida Statutes, is amended to read:
2649	216.102  Filing of financial information; handling by Chief
2650	Financial Officer; penalty for noncompliance.--
2651	(3)  The Chief Financial Officer shall:
2652	(a)  Prepare and furnish to the Office of Government
2653	Accountability Auditor General annual financial statements for
2654	the state on or before December 31 of each year, using generally
2655	accepted accounting principles.
2656
2657	The Chief Financial Officer may furnish and publish in
2658	electronic form the financial statements and the comprehensive
2659	annual financial report required under paragraphs (a), (b), and
2660	(c).
2661	Section 52.  Subsection (2) of section 216.141, Florida
2662	Statutes, is amended to read:
2663	216.141  Budget system procedures; planning and programming
2664	by state agencies.--
2665	(2)  The Florida Management Information Board shall notify
2666	the Office of Government Accountability Auditor General of any
2667	changes or modifications to the Florida Financial Management
2668	Information System and its functional owner information
2669	subsystems.
2670	Section 53.  Paragraph (f) of subsection (2) and subsection
2671	(4) of section 216.163, Florida Statutes, are amended to read:
2672	216.163  Governor's recommended budget; form and content;
2673	declaration of collective bargaining impasses.--
2674	(2)  The Governor's recommended budget shall also include:
2675	(f)  The Governor's recommendations for high-risk
2676	information technology projects which should be subject to
2677	monitoring under s. 282.322. These recommendations shall include
2678	proviso language which specifies whether funds are specifically
2679	provided to contract for project monitoring, or whether the
2680	Office of Government Accountability Auditor General will conduct
2681	such project monitoring. When funds are recommended for
2682	contracting with a project monitor, such funds may equal 1
2683	percent to 5 percent of the project's estimated total costs.
2684	These funds shall be specifically appropriated and nonrecurring.
2685	(4)  The Executive Office of the Governor shall review the
2686	findings of the Office of Program Policy Analysis and Government
2687	Accountability, to the extent they are available, request any
2688	reports or additional analyses as necessary, and submit a
2689	recommendation for executive agencies, which may include a
2690	recommendation regarding incentives or disincentives for agency
2691	performance. Incentives or disincentives may apply to all or
2692	part of a state agency. The Chief Justice shall review the
2693	findings of the Office of Program Policy Analysis and Government
2694	Accountability regarding judicial branch performance and make
2695	appropriate recommendations for the judicial branch.
2696	(a)  Incentives may include, but are not limited to:
2697	1.  Additional flexibility in budget management, such as,
2698	but not limited to, the use of lump sums or special categories;
2699	consolidation of budget entities or program components;
2700	consolidation of appropriation categories; and increased agency
2701	transfer authority between appropriation categories or budget
2702	entities.
2703	2.  Additional flexibility in salary rate and position
2704	management.
2705	3.  Retention of up to 50 percent of all unencumbered
2706	balances of appropriations as of June 30, or undisbursed
2707	balances as of December 31, excluding special categories and
2708	grants and aids, which may be used for nonrecurring purposes
2709	including, but not limited to, lump-sum bonuses, employee
2710	training, or productivity enhancements, including technology and
2711	other improvements.
2712	4.  Additional funds to be used for, but not limited to,
2713	lump-sum bonuses, employee training, or productivity
2714	enhancements, including technology and other improvements.
2715	5.  Additional funds provided pursuant to law to be
2716	released to an agency quarterly or incrementally contingent upon
2717	the accomplishment of units of output or outcome specified in
2718	the General Appropriations Act.
2719	(b)  Disincentives may include, but are not limited to:
2720	1.  Mandatory quarterly reports to the Executive Office of
2721	the Governor and the Legislature on the agency's progress in
2722	meeting performance standards.
2723	2.  Mandatory quarterly appearances before the Legislature,
2724	the Governor, or the Governor and Cabinet to report on the
2725	agency's progress in meeting performance standards.
2726	3.  Elimination or restructuring of the program, which may
2727	include, but not be limited to, transfer of the program or
2728	outsourcing all or a portion of the program.
2729	4.  Reduction of total positions for a program.
2730	5.  Restriction on or reduction of the spending authority
2731	provided in s. 216.292(2).
2732	6.  Reduction of managerial salaries.
2733	Section 54.  Paragraph (b) of subsection (1) of section
2734	216.177, Florida Statutes, is amended to read:
2735	216.177  Appropriations acts, statement of intent,
2736	violation, notice, review and objection procedures.--
2737	(1)  When an appropriations act is delivered to the
2738	Governor after the Legislature has adjourned sine die, as soon
2739	as practicable, but no later than the 10th day before the end of
2740	the period allowed by law for veto consideration in any year in
2741	which an appropriation is made, the chairs of the legislative
2742	appropriations committees shall jointly transmit:
2743	(b)  The documents set forth in s. 216.0442(2)(a) and
2744	(c),to the Executive Office of the Governor, the Chief Financial
2745	Officer, the Auditor General, the director of the Office of
2746	Program Policy Analysis and Government Accountability, the Chief
2747	Justice of the Supreme Court, and each state agency. A request
2748	for additional explanation and direction regarding the
2749	legislative intent of the General Appropriations Act during the
2750	fiscal year may be made to the chair and vice chair of the
2751	Legislative Budget Commission or the President of the Senate and
2752	the Speaker of the House of Representatives only by and through
2753	the Executive Office of the Governor for state agencies, and by
2754	and through the Chief Justice of the Supreme Court for the
2755	judicial branch, as is deemed necessary. However, the Chief
2756	Financial Officer may also request further clarification of
2757	legislative intent pursuant to the Chief Financial Officer's
2758	responsibilities related to his or her preaudit function of
2759	expenditures.
2760	Section 55.  Subsection (2) of section 216.178, Florida
2761	Statutes, is amended to read:
2762	216.178  General Appropriations Act; format; procedure.--
2763	(2)  The Office of Planning and Budgeting shall develop a
2764	final budget report that reflects the net appropriations for
2765	each budget item. The report shall reflect actual expenditures
2766	for each of the 2 preceding fiscal years and the estimated
2767	expenditures for the current fiscal year. In addition, the
2768	report must contain the actual revenues and cash balances for
2769	the preceding 2 fiscal years and the estimated revenues and cash
2770	balances for the current fiscal year. The report may also
2771	contain expenditure data, program objectives, and program
2772	measures for each state agency program. The report must be
2773	produced by October 15 each year. A copy of the report must be
2774	made available to each member of the Legislature, to the head of
2775	each state agency, to the Auditor General, to the director of
2776	the Office of Program Policy Analysis and Government
2777	Accountability, and to the public.      Section 56.  Subsection
2778	(12) of section 216.181, Florida Statutes, is amended to read:
2779	216.181  Approved budgets for operations and fixed capital
2780	outlay.--
2781	(12)  There is appropriated nonoperating budget for
2782	refunds, payments to the United States Treasury, payments of the
2783	service charge to the General Revenue Fund, and transfers of
2784	funds specifically required by law. Such authorized budget,
2785	together with related releases, shall be transmitted by the
2786	state agency or by the judicial branch to the Chief Financial
2787	Officer for entry in his or her records in the manner and format
2788	prescribed by the Executive Office of the Governor in
2789	consultation with the Chief Financial Officer. A copy of such
2790	authorized budgets shall be furnished to the Executive Office of
2791	the Governor or the Chief Justice, the chairs of the legislative
2792	committees responsible for developing the general appropriations
2793	acts, and the Office of Government Accountability Auditor
2794	General. The Governor may withhold approval of nonoperating
2795	investment authority for certain trust funds when deemed in the
2796	best interest of the state. The Governor for the executive
2797	branch, and the Chief Justice for the judicial branch, may
2798	establish nonoperating budgets for transfers, purchase of
2799	investments, special expenses, distributions, and any other
2800	nonoperating budget categories they deem necessary and in the
2801	best interest of the state and consistent with legislative
2802	intent and policy. The provisions of this subsection are subject
2803	to the notice, review, and objection procedures set forth in s.
2804	216.177. For purposes of this section, the term "nonoperating
2805	budgets" means nonoperating disbursement authority for purchase
2806	of investments, refunds, payments to the United States Treasury,
2807	transfers of funds specifically required by law, distributions
2808	of assets held by the state in a trustee capacity as an agent of
2809	fiduciary, special expenses, and other nonoperating budget
2810	categories as determined necessary by the Executive Office of
2811	the Governor, not otherwise appropriated in the General
2812	Appropriations Act.
2813	Section 57.  Subsection (1) of section 216.192, Florida
2814	Statutes, is amended to read:
2815	216.192  Release of appropriations; revision of budgets.--
2816	(1)  Unless otherwise provided in the General
2817	Appropriations Act, on July 1 of each fiscal year, up to 25
2818	percent of the original approved operating budget of each agency
2819	and of the judicial branch may be released until such time as
2820	annual plans for quarterly releases for all appropriations have
2821	been developed, approved, and furnished to the Chief Financial
2822	Officer by the Executive Office of the Governor for state
2823	agencies and by the Chief Justice of the Supreme Court for the
2824	judicial branch. The plans, including appropriate plans of
2825	releases for fixed capital outlay projects that correspond with
2826	each project schedule, shall attempt to maximize the use of
2827	trust funds and shall be transmitted to the Chief Financial
2828	Officer by August 1 of each fiscal year. Such releases shall at
2829	no time exceed the total appropriations available to a state
2830	agency or to the judicial branch, or the approved budget for
2831	such agency or the judicial branch if less. The Chief Financial
2832	Officer shall enter such releases in his or her records in
2833	accordance with the release plans prescribed by the Executive
2834	Office of the Governor and the Chief Justice, unless otherwise
2835	amended as provided by law. The Executive Office of the Governor
2836	and the Chief Justice shall transmit a copy of the approved
2837	annual releases to the head of the state agency, the chair and
2838	vice chair of the Legislative Budget Commission, and the Office
2839	of Government Accountability Auditor General. The Chief
2840	Financial Officer shall authorize all expenditures to be made
2841	from the appropriations on the basis of such releases and in
2842	accordance with the approved budget, and not otherwise.
2843	Expenditures shall be authorized only in accordance with
2844	legislative authorizations. Nothing herein precludes periodic
2845	reexamination and revision by the Executive Office of the
2846	Governor or by the Chief Justice of the annual plans for release
2847	of appropriations and the notifications of the parties of all
2848	such revisions.
2849	Section 58.  Subsection (3) of section 216.231, Florida
2850	Statutes, is amended to read:
2851	216.231  Release of certain classified appropriations.--
2852	(3)  Notwithstanding any other provisions of law, moneys
2853	appropriated in any appropriations act to the Governor for
2854	discretionary contingencies may be expended at his or her
2855	discretion to promote general government and intergovernmental
2856	cooperation and to enhance the image of the state. All funds
2857	expended for such purposes shall be accounted for, and a report
2858	showing the amounts expended, the names of the persons receiving
2859	the amounts expended, and the purpose of each expenditure shall
2860	be annually reported to the Office of Government Accountability
2861	Auditor General and the legislative appropriations committees.
2862	Section 59.  Paragraph (a) of subsection (1) of section
2863	216.262, Florida Statutes, is amended to read:
2864	216.262  Authorized positions.--
2865	(1)(a)  Unless otherwise expressly provided by law, the
2866	total number of authorized positions may not exceed the total
2867	provided in the appropriations acts. In the event any state
2868	agency or entity of the judicial branch finds that the number of
2869	positions so provided is not sufficient to administer its
2870	authorized programs, it may file an application with the
2871	Executive Office of the Governor or the Chief Justice; and, if
2872	the Executive Office of the Governor or Chief Justice certifies
2873	that there are no authorized positions available for addition,
2874	deletion, or transfer within the agency as provided in paragraph
2875	(c) and recommends an increase in the number of positions, the
2876	Governor or the Chief Justice may, after a public hearing,
2877	authorize an increase in the number of positions for the
2878	following reasons only:
2879	1.  To implement or provide for continuing federal grants
2880	or changes in grants not previously anticipated;
2881	2.  To meet emergencies pursuant to s. 252.36;
2882	3.  To satisfy new federal regulations or changes therein;
2883	4.  To take advantage of opportunities to reduce operating
2884	expenditures or to increase the revenues of the state or local
2885	government; and
2886	5.  To authorize positions which were not fixed by the
2887	Legislature through error in drafting the appropriations acts.
2888
2889	The provisions of this paragraph are subject to the notice and
2890	review procedures set forth in s. 216.177. A copy of the
2891	application, the certification, and the final authorization
2892	shall be filed with the Legislative Budget Commission, the
2893	appropriations committees, and with the Office of Government
2894	Accountability Auditor General.
2895	Section 60.  Subsections (2) and (3) of section 216.292,
2896	Florida Statutes, are amended to read:
2897	216.292  Appropriations nontransferable; exceptions.--
2898	(2)  A lump sum appropriated for a performance-based
2899	program must be distributed by the Governor for state agencies
2900	or the Chief Justice for the judicial branch into the
2901	traditional expenditure categories in accordance with s.
2902	216.181(6)(b). At any time during the year, the agency head or
2903	Chief Justice may transfer funds between those categories with
2904	no limit on the amount of the transfer. Authorized revisions of
2905	the original approved operating budget, together with related
2906	changes, if any, must be transmitted by the state agency or by
2907	the judicial branch to the Executive Office of the Governor or
2908	the Chief Justice, the chair and vice chair of the Legislative
2909	Budget Commission, and the Office of Program Policy Analysis and
2910	Government Accountability, and the Auditor General. Such
2911	authorized revisions shall be consistent with the intent of the
2912	approved operating budget, shall be consistent with legislative
2913	policy and intent, and shall not conflict with specific spending
2914	policies specified in the General Appropriations Act. The
2915	Executive Office of the Governor shall forward a copy of the
2916	revisions within 7 working days to the Chief Financial Officer
2917	for entry in his or her records in the manner and format
2918	prescribed by the Executive Office of the Governor in
2919	consultation with the Chief Financial Officer. Such authorized
2920	revisions shall be consistent with the intent of the approved
2921	operating budget, shall be consistent with legislative policy
2922	and intent, and shall not conflict with specific spending
2923	policies specified in the General Appropriations Act.
2924	(3)  The head of each department or the Chief Justice of
2925	the Supreme Court, whenever it is deemed necessary by reason of
2926	changed conditions, may transfer appropriations funded from
2927	identical funding sources, except appropriations for fixed
2928	capital outlay, and transfer the amounts included within the
2929	total original approved budget and releases as furnished
2930	pursuant to ss. 216.181 and 216.192, as follows:
2931	(a)  Between categories of appropriations within a budget
2932	entity, if no category of appropriation is increased or
2933	decreased by more than 5 percent of the original approved budget
2934	or $150,000, whichever is greater, by all action taken under
2935	this subsection.
2936	(b)  Additionally, between budget entities within identical
2937	categories of appropriations, if no category of appropriation is
2938	increased or decreased by more than 5 percent of the original
2939	approved budget or $150,000, whichever is greater, by all action
2940	taken under this subsection.
2941	(c)  Such authorized revisions must be consistent with the
2942	intent of the approved operating budget, must be consistent with
2943	legislative policy and intent, and must not conflict with
2944	specific spending policies specified in the General
2945	Appropriations Act.
2946
2947	Such authorized revisions, together with related changes, if
2948	any, in the plan for release of appropriations, shall be
2949	transmitted by the state agency or by the judicial branch to the
2950	Chief Financial Officer for entry in the Chief Financial
2951	Officer's records in the manner and format prescribed by the
2952	Executive Office of the Governor in consultation with the Chief
2953	Financial Officer. A copy of such revision shall be furnished to
2954	the Executive Office of the Governor or the Chief Justice, the
2955	chair and vice chair of the Legislative Budget Commission, and
2956	the Auditor General, and the director of the Office of Program
2957	Policy Analysis and Government Accountability.
2958	Section 61.  Paragraph (a) of subsection (1) and
2959	subsections (2) and (3) of section 216.301, Florida Statutes,
2960	are amended to read:
2961	216.301  Appropriations; undisbursed balances.--
2962	(1)(a)  Any balance of any appropriation, except an
2963	appropriation for fixed capital outlay, which is not disbursed
2964	but which is expended or contracted to be expended shall, at the
2965	end of each fiscal year, be certified by the head of the
2966	affected state agency or the judicial or legislative branches,
2967	on or before August 1 of each year, to the Executive Office of
2968	the Governor, showing in detail the obligees to whom obligated
2969	and the amounts of such obligations. On or before September 1 of
2970	each year, the Executive Office of the Governor shall review and
2971	approve or disapprove, consistent with legislative policy and
2972	intent, any or all of the items and amounts certified by the
2973	head of the affected state agency and shall approve all items
2974	and amounts certified by the Chief Justice of the Supreme Court
2975	for the judicial branch and by the legislative branch and shall
2976	furnish the Chief Financial Officer, the legislative
2977	appropriations committees, and the Office of Government
2978	Accountability Auditor General a detailed listing of the items
2979	and amounts approved as legal encumbrances against the
2980	undisbursed balance of such appropriation. The review shall
2981	assure that trust funds have been fully maximized. Any such
2982	encumbered balance remaining undisbursed on December 31 of the
2983	same calendar year in which such certification was made shall
2984	revert to the fund from which appropriated and shall be
2985	available for reappropriation by the Legislature. In the event
2986	such certification is not made and an obligation is proven to be
2987	legal, due, and unpaid, then the obligation shall be paid and
2988	charged to the appropriation for the current fiscal year of the
2989	state agency or the legislative or judicial branch affected.
2990	(2)(a)  Any balance of any appropriation for fixed capital
2991	outlay not disbursed but expended or contracted or committed to
2992	be expended shall, at the end of each fiscal year, be certified
2993	by the head of the affected state agency or the legislative or
2994	judicial branch, on or before August 1 of each year, to the
2995	Executive Office of the Governor, showing in detail the
2996	commitment or to whom obligated and the amount of such
2997	commitment or obligation. On or before September 1 of each year,
2998	the Executive Office of the Governor shall review and approve or
2999	disapprove, consistent with legislative policy and intent, any
3000	or all of the items and amounts certified by the head of the
3001	affected state agency and shall approve all items and amounts
3002	certified by the Chief Justice of the Supreme Court and by the
3003	legislative branch and shall furnish the Chief Financial
3004	Officer, the legislative appropriations committees, and the
3005	Office of Government Accountability Auditor General a detailed
3006	listing of the items and amounts approved as legal encumbrances
3007	against the undisbursed balances of such appropriations. In the
3008	event such certification is not made and the balance of the
3009	appropriation has reverted and the obligation is proven to be
3010	legal, due, and unpaid, then the same shall be presented to the
3011	Legislature for its consideration.
3012	(b)  Such certification as herein required shall be in the
3013	form and on the date approved by the Executive Office of the
3014	Governor. Any balance not so certified shall revert to the fund
3015	from which appropriated and shall be available for
3016	reappropriation.
3017	(3)  Notwithstanding the provisions of subsection (2), the
3018	unexpended balance of any appropriation for fixed capital outlay
3019	subject to but not under the terms of a binding contract or a
3020	general construction contract prior to February 1 of the second
3021	fiscal year, or the third fiscal year if it is for an
3022	educational facility as defined in chapter 1013 or a
3023	construction project of a state university, of the appropriation
3024	shall revert on February 1 of such year to the fund from which
3025	appropriated and shall be available for reappropriation. The
3026	Executive Office of the Governor shall, not later than February
3027	20 of each year, furnish the Chief Financial Officer, the
3028	legislative appropriations committees, and the Office of
3029	Government Accountability Auditor General a report listing in
3030	detail the items and amounts reverting under the authority of
3031	this subsection, including the fund to which reverted and the
3032	agency affected.
3033	Section 62.  Subsections (17) and (18) of section 218.31,
3034	Florida Statutes, are amended to read:
3035	218.31  Definitions.--As used in this part, except where
3036	the context clearly indicates a different meaning:
3037	(17)  "Financial audit" means an examination of financial
3038	statements in order to express an opinion on the fairness with
3039	which they are presented in conformity with generally accepted
3040	accounting principles and an examination to determine whether
3041	operations are properly conducted in accordance with legal and
3042	regulatory requirements. Financial audits must be conducted in
3043	accordance with generally accepted auditing standards and
3044	government auditing standards as adopted by the Board of
3045	Accountancy and as prescribed by rules adopted promulgated by
3046	the Office of Government Accountability Auditor General.
3047	(18)  "Management letter" means a statement of the
3048	auditor's comments and recommendations as prescribed by rules
3049	adopted by the Office of Government Accountability Auditor
3050	General.
3051	Section 63.  Paragraph (e) of subsection (1) and subsection
3052	(2) of section 218.32, Florida Statutes, are amended to read:
3053	218.32  Annual financial reports; local governmental
3054	entities.--
3055	(1)
3056	(e)  Each local governmental entity that is not required to
3057	provide for an audit report in accordance with s. 218.39 must
3058	submit the annual financial report to the department no later
3059	than April 30 of each year. The department shall consult with
3060	the Office of Government Accountability Auditor General in the
3061	development of the format of annual financial reports submitted
3062	pursuant to this paragraph. The format shall include balance
3063	sheet information to be utilized by the Office of Government
3064	Accountability Auditor General pursuant to s. 11.45(7)(f). The
3065	department must forward the financial information contained
3066	within these entities' annual financial reports to the Office of
3067	Government Accountability Auditor General in electronic form.
3068	This paragraph does not apply to housing authorities created
3069	under chapter 421.
3070	(2)  The department shall annually by December 1 file a
3071	verified report with the Governor, the Legislature, the Office
3072	of Government Accountability Auditor General, and the Special
3073	District Information Program of the Department of Community
3074	Affairs showing the revenues, both locally derived and derived
3075	from intergovernmental transfers, and the expenditures of each
3076	local governmental entity, regional planning council, local
3077	government finance commission, and municipal power corporation
3078	that is required to submit an annual financial report. The
3079	report must include, but is not limited to:
3080	(a)  The total revenues and expenditures of each local
3081	governmental entity that is a component unit included in the
3082	annual financial report of the reporting entity.
3083	(b)  The amount of outstanding long-term debt by each local
3084	governmental entity. For purposes of this paragraph, the term
3085	"long-term debt" means any agreement or series of agreements to
3086	pay money, which, at inception, contemplate terms of payment
3087	exceeding 1 year in duration.
3088	Section 64.  Subsection (2) of section 218.321, Florida
3089	Statutes, is amended to read:
3090	218.321  Annual financial statements; local governmental
3091	entities.--
3092	(2)  Each local governmental entity that is not required to
3093	provide for an audit report in accordance with s. 11.45(3)(e)
3094	(a)5. must complete its financial statements no later than 12
3095	months after the end of the fiscal year.
3096	Section 65.  Subsections (1), (2), (7), (8), and (9) of
3097	section 218.39, Florida Statutes, are amended to read:
3098	218.39  Annual financial audit reports.--
3099	(1)  If, by the first day in any fiscal year, a local
3100	governmental entity, district school board, charter school, or
3101	charter technical career center has not been notified that a
3102	financial audit for that fiscal year will be performed by the
3103	Office of Government Accountability Auditor General, each of the
3104	following entities shall have an annual financial audit of its
3105	accounts and records completed within 12 months after the end of
3106	its fiscal year by an independent certified public accountant
3107	retained by it and paid from its public funds:
3108	(a)  Each county.
3109	(b)  Any municipality with revenues or the total of
3110	expenditures and expenses in excess of $250,000.
3111	(c)  Any special district with revenues or the total of
3112	expenditures and expenses in excess of $100,000.
3113	(d)  Each district school board.
3114	(e)  Each charter school established under s. 1002.33.
3115	(f)  Each charter technical center established under s.
3116	1002.34.
3117	(g)  Each municipality with revenues or the total of
3118	expenditures and expenses between $100,000 and $250,000 that has
3119	not been subject to a financial audit pursuant to this
3120	subsection for the 2 preceding fiscal years.
3121	(h)  Each special district with revenues or the total of
3122	expenditures and expenses between $50,000 and $100,000 that has
3123	not been subject to a financial audit pursuant to this
3124	subsection for the 2 preceding fiscal years.
3125	(2)  The county audit report shall be a single document
3126	that includes a financial audit of the county as a whole and,
3127	for each county agency other than a board of county
3128	commissioners, an audit of its financial accounts and records,
3129	including reports on compliance and internal control, management
3130	letters, and financial statements as required by rules adopted
3131	by the Office of Government Accountability Auditor General. In
3132	addition to such requirements, if a board of county
3133	commissioners elects to have a separate audit of its financial
3134	accounts and records in the manner required by rules adopted by
3135	the Auditor General for other county agencies, such separate
3136	audit shall be included in the county audit report.
3137	(7)  The predecessor auditor of a district school board
3138	shall provide the Office of Government Accountability Auditor
3139	General access to the prior year's working papers in accordance
3140	with the Statements on Auditing Standards, including
3141	documentation of planning, internal control, audit results, and
3142	other matters of continuing accounting and auditing
3143	significance, such as the working paper analysis of balance
3144	sheet accounts and those relating to contingencies.
3145	(8)  All audits conducted in accordance with this section
3146	must be conducted in accordance with the rules of the Office of
3147	Government Accountability adopted Auditor General promulgated
3148	pursuant to s. 11.45. All audit reports and the officer's
3149	written statement of explanation or rebuttal must be submitted
3150	to the Office of Government Accountability Auditor General
3151	within 45 days after delivery of the audit report to the
3152	entity's governing body, but no later than 12 months after the
3153	end of the fiscal year.
3154	(9)  Additionally, each charter school and charter
3155	technical career center must file a copy of its audit report
3156	with the sponsoring entity; the local district school board, if
3157	not the sponsoring entity; the Office of Government
3158	Accountability Auditor General; and with the Department of
3159	Education.
3160	Section 66.  Paragraph (f) of subsection (4) of section
3161	220.187, Florida Statutes, is amended to read:
3162	220.187  Credits for contributions to nonprofit
3163	scholarship-funding organizations.--
3164	(4)  OBLIGATIONS OF ELIGIBLE NONPROFIT SCHOLARSHIP-FUNDING
3165	ORGANIZATIONS.--
3166	(f)  An eligible nonprofit scholarship-funding organization
3167	that receives eligible contributions must provide to the Office
3168	of Government Accountability Auditor General an annual financial
3169	and compliance audit of its accounts and records conducted by an
3170	independent certified public accountant and in accordance with
3171	rules adopted by the Office of Government Accountability Auditor
3172	General.
3173	Section 67.  Subsection (3) of section 243.73, Florida
3174	Statutes, is amended to read:
3175	243.73  Reports; audits.--
3176	(3)  The Office of Government Accountability Auditor
3177	General may, pursuant to direction by the Auditor General his or
3178	her own authority or at the direction of the Legislative
3179	Auditing Committee, conduct an audit of the authority or any
3180	programs or entities created by the authority.
3181	Section 68.  Subsection (11) of section 253.025, Florida
3182	Statutes, is amended to read:
3183	253.025  Acquisition of state lands for purposes other than
3184	preservation, conservation, and recreation.--
3185	(11)  The Office of Government Accountability Auditor
3186	General shall conduct audits of acquisitions and divestitures
3187	which, according to its his or her preliminary assessments of
3188	board-approved acquisitions and divestitures, it he or she deems
3189	necessary. These preliminary assessments shall be initiated not
3190	later than 60 days following the final approval by the board of
3191	land acquisitions under this section. If an audit is conducted,
3192	the Office of Government Accountability Auditor General shall
3193	submit an audit report to the board of trustees, the President
3194	of the Senate, the Speaker of the House of Representatives, and
3195	their designees.
3196	Section 69.  Subsection (2) of section 259.037, Florida
3197	Statutes, is amended to read:
3198	259.037  Land Management Uniform Accounting Council.--
3199	(2)  The Auditor General and the director of the Office of
3200	Program Policy Analysis and Government Accountability, or their
3201	designees, shall advise the council to ensure that appropriate
3202	accounting procedures are utilized and that a uniform method of
3203	collecting and reporting accurate costs of land management
3204	activities are created and can be used by all agencies.
3205	Section 70.  Subsection (16) of section 259.041, Florida
3206	Statutes, is amended to read:
3207	259.041  Acquisition of state-owned lands for preservation,
3208	conservation, and recreation purposes.--
3209	(16)  The Office of Government Accountability Auditor
3210	General shall conduct audits of acquisitions and divestitures
3211	which it he or she deems necessary, according to its his or her
3212	preliminary assessments of board-approved acquisitions and
3213	divestitures. These preliminary assessments shall be initiated
3214	not later than 60 days following the final approval by the board
3215	of land acquisitions under this section. If an audit is
3216	conducted, the Office of Government Accountability Auditor
3217	General shall submit an audit report to the board of trustees,
3218	the President of the Senate, the Speaker of the House of
3219	Representatives, and their designees.
3220	Section 71.  Subsection (8) of section 267.1732, Florida
3221	Statutes, is amended to read:
3222	267.1732  Direct-support organization.--
3223	(8)  The identity of a donor or prospective donor of
3224	property to a direct-support organization who desires to remain
3225	anonymous, and all information identifying such donor or
3226	prospective donor, is confidential and exempt from the
3227	provisions of s. 119.07(1) and s. 24(a), Art. I of the State
3228	Constitution; and that anonymity must be maintained in the
3229	auditor's report. The university and the Office of Government
3230	Accountability Auditor General shall have access to all records
3231	of the direct-support organization at any time it is requested.
3232	Section 72.  Section 273.02, Florida Statutes, is amended
3233	to read:
3234	273.02  Record and inventory of certain property.--The word
3235	"property" as used in this section means equipment, fixtures,
3236	and other tangible personal property of a nonconsumable and
3237	nonexpendable nature, the value or cost of which is $1,000 or
3238	more and the normal expected life of which is 1 year or more,
3239	and hardback-covered bound books that are circulated to students
3240	or the general public, the value or cost of which is $25 or
3241	more, and hardback-covered bound books, the value or cost of
3242	which is $250 or more. Each item of property which it is
3243	practicable to identify by marking shall be marked in the manner
3244	required by the Office of Government Accountability Auditor
3245	General. Each custodian shall maintain an adequate record of
3246	property in his or her custody, which record shall contain such
3247	information as shall be required by the Office of Government
3248	Accountability Auditor General. Once each year, on July 1 or as
3249	soon thereafter as is practicable, and whenever there is a
3250	change of custodian, each custodian shall take an inventory of
3251	property in his or her custody. The inventory shall be compared
3252	with the property record, and all discrepancies shall be traced
3253	and reconciled. All publicly supported libraries shall be exempt
3254	from marking hardback-covered bound books, as required by this
3255	section. The catalog and inventory control records maintained by
3256	each publicly supported library shall constitute the property
3257	record of hardback-covered bound books with a value or cost of
3258	$25 or more included in each publicly supported library
3259	collection and shall serve as a perpetual inventory in lieu of
3260	an annual physical inventory. All books identified by these
3261	records as missing shall be traced and reconciled, and the
3262	library inventory shall be adjusted accordingly.
3263	Section 73.  Subsection (5) of section 273.05, Florida
3264	Statutes, is amended to read:
3265	273.05  Surplus property.--
3266	(5)  The custodian shall maintain records of property that
3267	is certified as surplus with information indicating the value
3268	and condition of the property. Agency records for property
3269	certified as surplus shall comply with rules adopted issued by
3270	the Office of Government Accountability Auditor General.
3271	Section 74.  Subsection (2) of section 273.055, Florida
3272	Statutes, is amended to read:
3273	273.055  Disposition of state-owned tangible personal
3274	property.--
3275	(2)  Custodians shall maintain records to identify each
3276	property item as to disposition. Such records shall comply with
3277	rules adopted issued by the Office of Government Accountability
3278	Auditor General.
3279	Section 75.  Subsection (2) of section 274.02, Florida
3280	Statutes, is amended to read:
3281	274.02  Record and inventory of certain property.--
3282	(2)  Each item of property which it is practicable to
3283	identify by marking shall be marked in the manner required by
3284	the Office of Government Accountability Auditor General. Each
3285	governmental unit shall maintain an adequate record of its
3286	property, which record shall contain such information as shall
3287	be required by the Office of Government Accountability Auditor
3288	General. Each governmental unit shall take an inventory of its
3289	property in the custody of a custodian whenever there is a
3290	change in such custodian. A complete physical inventory of all
3291	property shall be taken annually, and the date inventoried shall
3292	be entered on the property record. The inventory shall be
3293	compared with the property record, and all discrepancies shall
3294	be traced and reconciled.
3295	Section 76.  Paragraph (a) of subsection (2) of section
3296	282.318, Florida Statutes, is amended to read:
3297	282.318  Security of data and information technology
3298	resources.--
3299	(2)(a)  The State Technology Office, in consultation with
3300	each agency head, is responsible and accountable for assuring an
3301	adequate level of security for all data and information
3302	technology resources of each agency and, to carry out this
3303	responsibility, shall, at a minimum:
3304	1.  Designate an information security manager who shall
3305	administer the security program of each agency for its data and
3306	information technology resources.
3307	2.  Conduct, and periodically update, a comprehensive risk
3308	analysis to determine the security threats to the data and
3309	information technology resources of each agency. The risk
3310	analysis information is confidential and exempt from the
3311	provisions of s. 119.07(1), except that such information shall
3312	be available to the Office of Government Accountability Auditor
3313	General in performing its his or her postauditing duties.
3314	3.  Develop, and periodically update, written internal
3315	policies and procedures to assure the security of the data and
3316	information technology resources of each agency. The internal
3317	policies and procedures which, if disclosed, could facilitate
3318	the unauthorized modification, disclosure, or destruction of
3319	data or information technology resources are confidential
3320	information and exempt from the provisions of s. 119.07(1),
3321	except that such information shall be available to the Office of
3322	Government Accountability Auditor General in performing its his
3323	or her postauditing duties.
3324	4.  Implement appropriate cost-effective safeguards to
3325	reduce, eliminate, or recover from the identified risks to the
3326	data and information technology resources of each agency.
3327	5.  Ensure that periodic internal audits and evaluations of
3328	each security program for the data and information technology
3329	resources of the agency are conducted. The results of such
3330	internal audits and evaluations are confidential information and
3331	exempt from the provisions of s. 119.07(1), except that such
3332	information shall be available to the Office of Government
3333	Accountability Auditor General in performing its his or her
3334	postauditing duties.
3335	6.  Include appropriate security requirements, as
3336	determined by the State Technology Office, in consultation with
3337	each agency head, in the written specifications for the
3338	solicitation of information technology resources.
3339	Section 77.  Subsection (1) of section 282.322, Florida
3340	Statutes, is amended to read:
3341	282.322  Special monitoring process for designated
3342	information resources management projects.--
3343	(1)  For each information resources management project
3344	which is designated for special monitoring in the General
3345	Appropriations Act, with a proviso requiring a contract with a
3346	project monitor, the Technology Review Workgroup established
3347	pursuant to s. 216.0446, in consultation with each affected
3348	agency, shall be responsible for contracting with the project
3349	monitor. Upon contract award, funds equal to the contract amount
3350	shall be transferred to the Technology Review Workgroup upon
3351	request and subsequent approval of a budget amendment pursuant
3352	to s. 216.292. With the concurrence of the Legislative Auditing
3353	Committee, the Office of Government Accountability office of the
3354	Auditor General shall be the project monitor for other projects
3355	designated for special monitoring. However, nothing in this
3356	section precludes the Office of Government Accountability
3357	Auditor General from conducting such monitoring on any project
3358	designated for special monitoring. In addition to monitoring and
3359	reporting on significant communications between a contracting
3360	agency and the appropriate federal authorities, the project
3361	monitoring process shall consist of evaluating each major stage
3362	of the designated project to determine whether the deliverables
3363	have been satisfied and to assess the level of risks associated
3364	with proceeding to the next stage of the project. The major
3365	stages of each designated project shall be determined based on
3366	the agency's information systems development methodology. Within
3367	20 days after an agency has completed a major stage of its
3368	designated project or at least 90 days, the project monitor
3369	shall issue a written report, including the findings and
3370	recommendations for correcting deficiencies, to the agency head,
3371	for review and comment. Within 20 days after receipt of the
3372	project monitor's report, the agency head shall submit a written
3373	statement of explanation or rebuttal concerning the findings and
3374	recommendations of the project monitor, including any corrective
3375	action to be taken by the agency. The project monitor shall
3376	include the agency's statement in its final report, which shall
3377	be forwarded, within 7 days after receipt of the agency's
3378	statement, to the agency head, the inspector general's office of
3379	the agency, the Executive Office of the Governor, the
3380	appropriations committees of the Legislature, the Joint
3381	Legislative Auditing Committee, the Technology Review Workgroup,
3382	the President of the Senate, and the Speaker of the House of
3383	Representatives, and the Office of Program Policy Analysis and
3384	Government Accountability. The Office of Government
3385	Accountability Auditor General shall also receive a copy of the
3386	project monitor's report for those projects in which the Office
3387	of Government Accountability Auditor General is not the project
3388	monitor.
3389	Section 78.  Subsection (2) of section 287.045, Florida
3390	Statutes, is amended to read:
3391	287.045  Procurement of products and materials with
3392	recycled content.--
3393	(2)(a)  The department and each agency shall review and
3394	revise its procurement procedures and specifications for the
3395	purchase of products and materials to ensure to the maximum
3396	extent feasible that each agency uses state contracts to
3397	purchase products or materials that may be recycled or reused
3398	when these products or materials are discarded.
3399	(b)  The Auditor General shall assist in monitoring the
3400	product procurement requirements.
3401	Section 79.  Subsection (2) of section 287.058, Florida
3402	Statutes, is amended to read:
3403	287.058  Contract document.--
3404	(2)  The written agreement shall be signed by the agency
3405	head and the contractor prior to the rendering of any
3406	contractual service the value of which is in excess of the
3407	threshold amount provided in s. 287.017 for CATEGORY TWO, except
3408	in the case of a valid emergency as certified by the agency
3409	head. The certification of an emergency shall be prepared within
3410	30 days after the contractor begins rendering the service and
3411	shall state the particular facts and circumstances which
3412	precluded the execution of the written agreement prior to the
3413	rendering of the service. If the agency fails to have the
3414	contract signed by the agency head and the contractor prior to
3415	rendering the contractual service, and if an emergency does not
3416	exist, the agency head shall, no later than 30 days after the
3417	contractor begins rendering the service, certify the specific
3418	conditions and circumstances to the department as well as
3419	describe actions taken to prevent recurrence of such
3420	noncompliance. The agency head may delegate the certification
3421	only to other senior management agency personnel. A copy of the
3422	certification shall be furnished to the Chief Financial Officer
3423	with the voucher authorizing payment. The department shall
3424	report repeated instances of noncompliance by an agency to the
3425	Office of Government Accountability Auditor General. Nothing in
3426	this subsection shall be deemed to authorize additional
3427	compensation prohibited by s. 215.425. The procurement of
3428	contractual services shall not be divided so as to avoid the
3429	provisions of this section.
3430	Section 80.  Subsection (11) of section 287.0943, Florida
3431	Statutes, is amended to read:
3432	287.0943  Certification of minority business enterprises.--
3433	(11)  To deter fraud in the program, the Office of
3434	Government Accountability Auditor General may review the
3435	criteria by which a business became certified as a certified
3436	minority business enterprise.
3437	Section 81.  Section 287.115, Florida Statutes, is amended
3438	to read:
3439	287.115  Chief Financial Officer; annual report.--The Chief
3440	Financial Officer shall submit to the Office of Government
3441	Accountability office of the Auditor General an annual report on
3442	those contractual service contracts disallowed by the Chief
3443	Financial Officer, which report shall include, but is not
3444	limited to, the name of the user agency, the name of the firm or
3445	individual from which the contractual service was to be
3446	acquired, a description of the contractual service, the
3447	financial terms of the contract, and the reason for rejection.
3448	Section 82.  Subsection (5) of section 287.17, Florida
3449	Statutes, is amended to read:
3450	287.17  Limitation on use of motor vehicles and aircraft.--
3451	(5)  Each state agency's head shall, by December 31, 2000,
3452	conduct a review of motor vehicle utilization with oversight
3453	from the agency's inspector general. This review shall consist
3454	of two parts. The first part of the review shall determine the
3455	number of miles that each assigned motor vehicle has been driven
3456	on official state business in the past fiscal year. Commuting
3457	mileage shall be excluded from calculating vehicle use. The
3458	purpose of this review is to determine whether employees with
3459	assigned motor vehicles are driving the vehicles a sufficient
3460	number of miles to warrant continued vehicle assignment. The
3461	second part of the review shall identify employees who have
3462	driven personal vehicles extensively on state business in the
3463	past fiscal year. The purpose of this review is to determine
3464	whether it would be cost-effective to provide state motor
3465	vehicles to such employees. In making this determination, the
3466	inspector general shall use the break-even mileage criteria
3467	developed by the Department of Management Services. A copy of
3468	the review shall be presented to the Office of Program Policy
3469	Analysis and Government Accountability.
3470	Section 83.  Paragraphs (d) and (e) of subsection (4) of
3471	section 288.1224, Florida Statutes, are amended to read:
3472	288.1224  Powers and duties.--The commission:
3473	(4)
3474	(d)  The plan shall include recommendations regarding
3475	specific performance standards and measurable outcomes for the
3476	commission and its direct-support organization. The commission,
3477	in consultation with the Office of Program Policy Analysis and
3478	Government Accountability, shall develop a plan for monitoring
3479	its operations to ensure that performance data are maintained
3480	and supported by records of the organization.
3481	(e)  Prior to the 2003 Regular Session of the Legislature,
3482	the Office of Program Policy Analysis and Government
3483	Accountability shall conduct a review of, and prepare a report
3484	on, the Florida Commission on Tourism and its direct-support
3485	organization. The review shall be comprehensive in its scope,
3486	but, at a minimum, must be conducted in such a manner as to
3487	specifically determine:
3488	1.  The progress toward achieving the established outcomes.
3489	2.  The circumstances contributing to the organization's
3490	ability to achieve, not achieve, or exceed its established
3491	outcomes.
3492	3.  Whether it would be sound public policy to continue or
3493	discontinue funding the organization, and the consequences of
3494	discontinuing the organization.
3495
3496	The report shall be submitted by January 1, 2003, to the
3497	President of the Senate, the Speaker of the House of
3498	Representatives, the Senate Minority Leader, and the House
3499	Minority Leader.
3500	Section 84.  Subsection (6) of section 288.1226, Florida
3501	Statutes, is amended to read:
3502	288.1226  Florida Tourism Industry Marketing Corporation;
3503	use of property; board of directors; duties; audit.--
3504	(6)  ANNUAL AUDIT.--The corporation shall provide for an
3505	annual financial audit in accordance with s. 215.981. The annual
3506	audit report shall be submitted to the Auditor General; the
3507	Office of Policy Analysis and Government Accountability; and the
3508	Office of Tourism, Trade, and Economic Development for review.
3509	The Office of Program Policy Analysis and Government
3510	Accountability and; the Office of Tourism, Trade, and Economic
3511	Development; and the Auditor General have the authority to
3512	require and receive from the corporation or from its independent
3513	auditor any detail or supplemental data relative to the
3514	operation of the corporation. The Office of Tourism, Trade, and
3515	Economic Development shall annually certify whether the
3516	corporation is operating in a manner and achieving the
3517	objectives that are consistent with the policies and goals of
3518	the commission and its long-range marketing plan. The identity
3519	of a donor or prospective donor to the corporation who desires
3520	to remain anonymous and all information identifying such donor
3521	or prospective donor are confidential and exempt from the
3522	provisions of s. 119.07(1) and s. 24(a), Art. I of the State
3523	Constitution. Such anonymity shall be maintained in the
3524	auditor's report.
3525	Section 85.  Subsection (2) of section 288.1227, Florida
3526	Statutes, is amended to read:
3527	288.1227  Annual report of the Florida Commission on
3528	Tourism; audits.--
3529	(2)  The Office of Government Accountability Auditor
3530	General may, pursuant to the direction of the Auditor General
3531	his or her own authority or at the direction of the Legislative
3532	Auditing Committee, conduct an audit of the commission or its
3533	direct-support organization.
3534	Section 86.  Section 288.7011, Florida Statutes, is amended
3535	to read:
3536	288.7011  Assistance to certified development
3537	corporation.--The Office of Tourism, Trade, and Economic
3538	Development is authorized to enter into contracts with a
3539	nonprofit, statewide development corporation certified pursuant
3540	to s. 503 of the Small Business Investment Act of 1958, as
3541	amended, to permit such corporation to locate and contract for
3542	administrative and technical staff assistance and support,
3543	including, without limitation, assistance to the development
3544	corporation in the packaging and servicing of loans for the
3545	purpose of stimulating and expanding the availability of private
3546	equity capital and long-term loans to small businesses. Such
3547	assistance and support will cease when the corporation has
3548	received state support in an amount the equivalent of $250,000
3549	per year over a 5-year period beginning July 1, 1997. Any
3550	contract between the office and such corporation shall specify
3551	that the records of the corporation must be available for audit
3552	by the office and by the Office of Government Accountability
3553	Auditor General.
3554	Section 87.  Subsection (10) of section 288.7091, Florida
3555	Statutes, is amended to read:
3556	288.7091  Duties of the Florida Black Business Investment
3557	Board, Inc.--The Florida Black Business Investment Board, Inc.,
3558	shall:
3559	(10)  Annually, provide for a financial audit as defined in
3560	s. 11.45 of its accounts and records by an independent certified
3561	public accountant. The audit report shall be filed within 12
3562	months after the end of the fiscal year to the Governor, the
3563	President of the Senate, the Speaker of the House of
3564	Representatives, and the Office of Government Accountability
3565	Auditor General.
3566	Section 88.  Subsection (8) of section 288.7092, Florida
3567	Statutes, is amended to read:
3568	288.7092  Return on investment from activities of the
3569	corporation.--
3570	(8)  The corporation, in consultation with the Office of
3571	Program Policy Analysis and Government Accountability, shall
3572	hire a private accounting firm or economic analysis firm to
3573	develop the methodology for establishing and reporting return on
3574	investment and in-kind contributions as described in this
3575	section. The Office of Program Policy Analysis and Government
3576	Accountability shall review and offer feedback on the
3577	methodology before it is implemented. The private accounting
3578	firm or economic analysis firm shall certify whether the
3579	applicable statements in the annual report comply with this
3580	section.
3581	Section 89.  Subsection (8) of section 288.90151, Florida
3582	Statutes, is amended to read:
3583	288.90151  Return on investment from activities of
3584	Enterprise Florida, Inc.--
3585	(8)  Enterprise Florida, Inc., in consultation with the
3586	Office of Program Policy Analysis and Government Accountability,
3587	shall hire a private accounting firm to develop the methodology
3588	for establishing and reporting return-on-investment and in-kind
3589	contributions as described in this section and to develop,
3590	analyze, and report on the results of the customer-satisfaction
3591	survey. The Office of Program Policy Analysis and Government
3592	Accountability shall review and offer feedback on the
3593	methodology before it is implemented. The private accounting
3594	firm shall certify whether the applicable statements in the
3595	annual report comply with this subsection.
3596	Section 90.  Paragraphs (a) and (c) of subsection (4) of
3597	section 288.905, Florida Statutes, are amended to read:
3598	288.905  Duties of the board of directors of Enterprise
3599	Florida, Inc.--
3600	(4)(a)  The strategic plan shall also include
3601	recommendations regarding specific performance standards and
3602	measurable outcomes. Enterprise Florida, Inc., in consultation
3603	with the Office of Tourism, Trade, and Economic Development and
3604	the Office of Program Policy Analysis and Government
3605	Accountability, shall establish performance-measure outcomes for
3606	Enterprise Florida, Inc., and its boards and advisory
3607	committees. Enterprise Florida, Inc., in consultation with the
3608	Office of Tourism, Trade, and Economic Development and the
3609	Office of Program Policy Analysis and Government Accountability,
3610	shall develop a plan for monitoring its operations to ensure
3611	that performance data are maintained and supported by records of
3612	the organization. On a biennial basis, Enterprise Florida, Inc.,
3613	in consultation with the Office of Tourism, Trade, and Economic
3614	Development and the Office of Program Policy Analysis and
3615	Government Accountability, shall review the performance-measure
3616	outcomes for Enterprise Florida, Inc., and its boards, and make
3617	any appropriate modifications to them. In developing measurable
3618	objectives and performance outcomes, Enterprise Florida, Inc.,
3619	shall consider the effect of its programs, activities, and
3620	services on its client population. Enterprise Florida, Inc.,
3621	shall establish standards such as job growth among client firms,
3622	growth in the number and strength of businesses within targeted
3623	sectors, client satisfaction, including the satisfaction of its
3624	local and regional economic development partners, businesses
3625	retained and recruited statewide and within rural and urban core
3626	communities, employer wage growth, and increased export sales
3627	among client companies to use in evaluating performance toward
3628	accomplishing the mission of Enterprise Florida, Inc.
3629	(c)  Prior to the 2002 Regular Session of the Legislature,
3630	the Office of Program Policy Analysis and Government
3631	Accountability shall conduct a review of Enterprise Florida,
3632	Inc., and its boards and shall submit a report by January 1,
3633	2002, to the President of the Senate, the Speaker of the House
3634	of Representatives, the Senate Minority Leader, and the House
3635	Minority Leader. The review shall be comprehensive in its scope,
3636	but, at a minimum, must be conducted in such a manner as to
3637	specifically determine:
3638	1.  The progress towards achieving the established
3639	outcomes.
3640	2.  The circumstances contributing to the organization's
3641	ability to achieve, not achieve, or exceed its established
3642	outcomes.
3643	3.  Whether it would be sound public policy to continue or
3644	discontinue funding the organization, and the consequences of
3645	discontinuing the organization.
3646	Section 91.  Subsection (7) of section 288.906, Florida
3647	Statutes, is amended to read:
3648	288.906  Annual report of Enterprise Florida, Inc.; audits;
3649	confidentiality.--Prior to December 1 of each year, Enterprise
3650	Florida, Inc., shall submit to the Governor, the President of
3651	the Senate, the Speaker of the House of Representatives, the
3652	Senate Minority Leader, and the House Minority Leader a complete
3653	and detailed report including, but not limited to:
3654	(7)  An annual compliance and financial audit of accounts
3655	and records by an independent certified public accountant at the
3656	end of its most recent fiscal year performed in accordance with
3657	rules adopted by the Office of Government Accountability Auditor
3658	General.
3659
3660	The detailed report required by this subsection shall also
3661	include the information identified in subsections (1)-(7), if
3662	applicable, for any board established within the corporate
3663	structure of Enterprise Florida, Inc.
3664	Section 92.  Subsection (1) of section 288.9517, Florida
3665	Statutes, is amended to read:
3666	288.9517  Audits; confidentiality.--
3667	(1)  The Auditor General and the director of the Office of
3668	Program Policy Analysis and Government Accountability may,
3669	pursuant to the direction of the Auditor General their own
3670	authority or at the direction of the Legislative Auditing
3671	Committee, conduct an audit or examination of the technology
3672	development board or the programs or entities created by the
3673	board. The audit, examination, or report may not reveal the
3674	identity of any person who has anonymously made a donation to
3675	the board pursuant to subsection (2).
3676	Section 93.  Subsection (15) of section 288.955, Florida
3677	Statutes, is amended to read:
3678	288.955  Scripps Florida Funding Corporation.--
3679	(15)  PROGRAM EVALUATION.--
3680	(a)  Before January 1, 2007, the Office of Program Policy
3681	Analysis and Government Accountability shall conduct a
3682	performance audit of the Office of Tourism, Trade, and Economic
3683	Development and the corporation relating to the provisions of
3684	this section. The audit shall assess the implementation and
3685	outcomes of activities under this section. At a minimum, the
3686	audit shall address:
3687	1.  Performance of the Office of Tourism, Trade, and
3688	Economic Development in disbursing funds appropriated under this
3689	section.
3690	2.  Performance of the corporation in managing and
3691	enforcing the contract with the grantee.
3692	3.  Compliance by the corporation with the provisions of
3693	this section and the provisions of the contract.
3694	4.  Economic activity generated through funds disbursed
3695	under the contract.
3696	(b)  Before January 1, 2010, the Office of Program Policy
3697	Analysis and Government Accountability shall update the report
3698	required under this subsection. In addition to addressing the
3699	items prescribed in paragraph (a), the updated report shall
3700	include a recommendation on whether the Legislature should
3701	retain the statutory authority for the corporation.
3702
3703	A report of each audit's findings and recommendations shall be
3704	submitted to the Governor, the President of the Senate, and the
3705	Speaker of the House of Representatives. In completing the
3706	performance audits required under this subsection, the Office of
3707	Program Policy Analysis and Government Accountability shall
3708	maximize the use of reports submitted by the grantee to the
3709	Federal Government or to other organizations awarding research
3710	grants to the grantee.
3711	Section 94.  Paragraph (c) of subsection (4) of section
3712	288.9604, Florida Statutes, is amended to read:
3713	288.9604  Creation of the authority.--
3714	(4)
3715	(c)  The directors of the corporation shall annually elect
3716	one of their members as chair and one as vice chair. The
3717	corporation may employ a president, technical experts, and such
3718	other agents and employees, permanent and temporary, as it
3719	requires and determine their qualifications, duties, and
3720	compensation. For such legal services as it requires, the
3721	corporation may employ or retain its own counsel and legal
3722	staff. The corporation shall file with the governing body of
3723	each public agency with which it has entered into an interlocal
3724	agreement and with the Governor, the Speaker of the House of
3725	Representatives, the President of the Senate, the Minority
3726	Leaders of the Senate and House of Representatives, and the
3727	Office of Government Accountability Auditor General, on or
3728	before 90 days after the close of the fiscal year of the
3729	corporation, a report of its activities for the preceding fiscal
3730	year, which report shall include a complete financial statement
3731	setting forth its assets, liabilities, income, and operating
3732	expenses as of the end of such fiscal year.
3733	Section 95.  Subsection (1) of section 288.9610, Florida
3734	Statutes, is amended to read:
3735	288.9610  Annual reports of Florida Development Finance
3736	Corporation.--By December 1 of each year, the Florida
3737	Development Finance Corporation shall submit to the Governor,
3738	the President of the Senate, the Speaker of the House of
3739	Representatives, the Senate Minority Leader, the House Minority
3740	Leader, and the city or county activating the Florida
3741	Development Finance Corporation a complete and detailed report
3742	setting forth:
3743	(1)  The evaluation required in s. 11.45(3)(l)(a)11.
3744	Section 96.  Subsection (6) of section 290.00689, Florida
3745	Statutes, is amended to read:
3746	290.00689  Designation of enterprise zone pilot project
3747	area.--
3748	(6)  Prior to the 2004 Regular Session of the Legislature,
3749	the Office of Program Policy Analysis and Government
3750	Accountability shall review and evaluate the effectiveness and
3751	viability of the pilot project area created under this section,
3752	using the research design prescribed pursuant to s. 290.015. The
3753	office shall specifically evaluate whether relief from certain
3754	taxes induced new investment and development in the area;
3755	increased the number of jobs created or retained in the area;
3756	induced the renovation, rehabilitation, restoration,
3757	improvement, or new construction of businesses or housing within
3758	the area; and contributed to the economic viability and
3759	profitability of business and commerce located within the area.
3760	The office shall submit a report of its findings and
3761	recommendations to the Speaker of the House of Representatives
3762	and the President of the Senate no later than January 15, 2004.
3763	Section 97.  Section 296.17, Florida Statutes, is amended
3764	to read:
3765	296.17  Audit; inspection; and standards for the home.--The
3766	home shall be open at any time to audit and inspection by the
3767	Auditor General and the Office of Program Policy Analysis and
3768	Government Accountability, as provided by law, the Department of
3769	Veterans' Affairs, the United States Department of Veterans
3770	Affairs, and to any other audits or inspections as required by
3771	law to maintain appropriate standards in the home. The standards
3772	that the department shall use to regulate the operation of the
3773	home shall be those prescribed by the United States Department
3774	of Veterans Affairs, provided that where the state's standards
3775	are more restrictive, the standards of the state shall apply.
3776	Section 98.  Section 296.41, Florida Statutes, is amended
3777	to read:
3778	296.41  Audit; inspection; standards for the home.--The
3779	home shall be open at any time to audit and inspection by the
3780	Auditor General and the Office of Program Policy Analysis and
3781	Government Accountability, as provided by law, the department,
3782	and the United States Department of Veterans Affairs, and to any
3783	other audits or inspections as required by law to maintain
3784	appropriate standards in the home. The standards that the
3785	department shall use to regulate the operation of the home shall
3786	be those prescribed by the United States Department of Veterans
3787	Affairs, provided that where the state's standards are more
3788	restrictive, the standards of the state shall apply.
3789	Section 99.  Section 298.17, Florida Statutes, is amended
3790	to read:
3791	298.17  Appointment and duties of treasurer of district;
3792	appointment of deputies; bond of treasurer; audit of books;
3793	disbursements by warrant; form of warrant.--The board of
3794	supervisors in any district shall select and appoint some
3795	competent person, bank or trust company, organized under the
3796	laws of the state, as treasurer of such district, who shall
3797	receive and receipt for all the drainage taxes collected by the
3798	county collector or collectors, and the treasurer shall also
3799	receive and receipt for the proceeds of all tax sales made under
3800	the provisions of this chapter. Said treasurer shall receive
3801	such compensation as may be fixed by the board of supervisors.
3802	Said board of supervisors shall also have the authority to
3803	employ a fiscal agent, who shall be either a resident of the
3804	state or some corporation organized under the laws of Florida
3805	and authorized by such laws to act as such fiscal agent for
3806	municipal corporations, who shall assist in the keeping of the
3807	tax books, collections of taxes, the remitting of funds to pay
3808	maturing bonds and coupons, and perform such other service in
3809	the general management of the fiscal and clerical affairs of the
3810	district as may be determined by such board; and said board
3811	shall have the right to define the duties of such fiscal agent
3812	and fix its compensation. Said board of supervisors shall
3813	furnish the secretary and the treasurer with necessary office
3814	room, furniture, stationery, maps, plats, typewriter, and
3815	postage. The secretary and the treasurer, or either of them, may
3816	appoint, by and with the advice and consent of the board of
3817	supervisors, one or more deputies as may be necessary. Said
3818	treasurer shall give bond in such amount as shall be fixed by
3819	the board of supervisors, conditioned that the treasurer will
3820	well and truly account for and pay out, as provided by law, all
3821	moneys received by him or her as taxes from the county
3822	collector, and the proceeds from tax sales for delinquent taxes,
3823	and from any other source whatever on account or claim of said
3824	district, which bond shall be signed by at least two sureties,
3825	or by some surety or bonding company, approved and accepted by
3826	said board of supervisors, and said bond shall be in addition to
3827	the bond for proceeds of sales of bonds, which is required by s.
3828	298.47. Said bond shall be placed and remain in the custody of
3829	the president of the board of supervisors, and shall be kept
3830	separate from all papers in the custody of the secretary or
3831	treasurer. Said treasurer shall keep all funds received by him
3832	or her from any source whatever deposited at all times in some
3833	bank, banks, or trust company to be designated by the board of
3834	supervisors. All interest accruing on such funds shall, when
3835	paid, be credited to the district. The board of supervisors
3836	shall audit or have audited the books of the said treasurer of
3837	said district at least once each year and make a report thereof
3838	to the landowners at the annual meeting and publish a statement
3839	within 30 days thereafter, showing the amount of money received,
3840	the amount paid out during such year, and the amount in the
3841	treasury at the beginning and end of the year. A certified copy
3842	of said annual audit shall be filed with the Office of
3843	Government Accountability state auditor. The treasurer of the
3844	district shall pay out funds of the district only on warrants
3845	issued by the district, said warrants to be signed by the
3846	president of the board of supervisors and attested by the
3847	signature of the secretary. All warrants shall be in the
3848	following form:
3849
3850	$_____ Fund _____ No. of Warrant _____
3851	Treasurer of _____ Water Control District, State of Florida. Pay
3852	to _____ _____ Dollars out of the money in _____ fund of _____
3853	Water Control District. For _____
3854	By order of board of supervisors of _____ Water Control
3855	District, Florida.
3856	...  (President of District.)  ...
3857	Attest:...  (Secretary of District.)  ...
3858	Section 100.  Section 310.131, Florida Statutes, is amended
3859	to read:
3860	310.131  Assessment of percentage of gross pilotage.--The
3861	department shall assess the licensed state pilots in the
3862	respective ports of the state a percentage of the gross amount
3863	of pilotage earned by such pilots during each year, which
3864	percentage will be established by the board not to exceed 2
3865	percent, to be paid into the Professional Regulation Trust Fund
3866	by such pilots at such time and in such manner as the board
3867	prescribes or as is set forth in the General Appropriations Act.
3868	The financial records of all pilots and deputy pilots relating
3869	to pilotage are subject to audit by the department and the
3870	Office of Government Accountability Auditor General. The
3871	department shall by rule set a procedure for verifying the
3872	amount of pilotage at each port and may charge costs to the
3873	appropriate port if the port does not comply with such
3874	procedure.
3875	Section 101.  Paragraph (d) of subsection (5) of section
3876	320.023, Florida Statutes, is amended to read:
3877	320.023  Requests to establish voluntary checkoff on motor
3878	vehicle registration application.--
3879	(5)  A voluntary contribution collected and distributed
3880	under this chapter, or any interest earned from those
3881	contributions, may not be used for commercial or for-profit
3882	activities nor for general or administrative expenses, except as
3883	authorized by law.
3884	(d)  Any organization subject to audit pursuant to s.
3885	215.97 shall submit an audit report in accordance with rules
3886	adopted promulgated by the Office of Government Accountability
3887	Auditor General. The annual attestation shall be submitted to
3888	the department for review within 9 months after the end of the
3889	organization's fiscal year or by the date established by the
3890	primary government for those organizations that are component
3891	units, as defined by generally accepted accounting principles,
3892	whichever is earlier.
3893	Section 102.  Paragraph (e) of subsection (2), paragraph
3894	(b) of subsection (9), and paragraph (c) of subsection (20) of
3895	section 320.08058, Florida Statutes, are amended to read:
3896	320.08058  Specialty license plates.--
3897	(2)  CHALLENGER/COLUMBIA LICENSE PLATES.--
3898	(e)  The Office of Government Accountability Auditor
3899	General has the authority to examine any and all records
3900	pertaining to the Astronauts Memorial Foundation, Inc., and the
3901	Technological Research and Development Authority to determine
3902	compliance with the law.
3903	(9)  FLORIDA PROFESSIONAL SPORTS TEAM LICENSE PLATES.-
3904	(b)  The license plate annual use fees are to be annually
3905	distributed as follows:
3906	1.  Fifty-five percent of the proceeds from the Florida
3907	Professional Sports Team plate must be deposited into the
3908	Professional Sports Development Trust Fund within the Office of
3909	Tourism, Trade, and Economic Development. These funds must be
3910	used solely to attract and support major sports events in this
3911	state. As used in this subparagraph, the term "major sports
3912	events" means, but is not limited to, championship or all-star
3913	contests of Major League Baseball, the National Basketball
3914	Association, the National Football League, the National Hockey
3915	League, the men's and women's National Collegiate Athletic
3916	Association Final Four basketball championship, or a horseracing
3917	or dogracing Breeders' Cup. All funds must be used to support
3918	and promote major sporting events, and the uses must be approved
3919	by the Florida Sports Foundation.
3920	2.  The remaining proceeds of the Florida Professional
3921	Sports Team license plate must be allocated to the Florida
3922	Sports Foundation, a direct-support organization of the Office
3923	of Tourism, Trade, and Economic Development. These funds must be
3924	deposited into the Professional Sports Development Trust Fund
3925	within the Office of Tourism, Trade, and Economic Development.
3926	These funds must be used by the Florida Sports Foundation to
3927	promote the economic development of the sports industry; to
3928	distribute licensing and royalty fees to participating
3929	professional sports teams; to institute a grant program for
3930	communities bidding on minor sporting events that create an
3931	economic impact for the state; to distribute funds to Florida-
3932	based charities designated by the Florida Sports Foundation and
3933	the participating professional sports teams; and to fulfill the
3934	sports promotion responsibilities of the Office of Tourism,
3935	Trade, and Economic Development.
3936	3.  The Florida Sports Foundation shall provide an annual
3937	financial audit in accordance with s. 215.981 of its financial
3938	accounts and records by an independent certified public
3939	accountant pursuant to the contract established by the Office of
3940	Tourism, Trade, and Economic Development as specified in s.
3941	288.1229(5). The auditor shall submit the audit report to the
3942	Office of Tourism, Trade, and Economic Development for review
3943	and approval. If the audit report is approved, the office shall
3944	certify the audit report to the Office of Government
3945	Accountability Auditor General for review.
3946	4.  For the 2003-2004 fiscal year only and notwithstanding
3947	the provisions of subparagraphs 1. and 2., proceeds from the
3948	Professional Sports Development Trust Fund may also be used for
3949	operational expenses of the Florida Sports Foundation and
3950	financial support of the Sunshine State Games. This subparagraph
3951	expires July 1, 2004.
3952	(20)  PROTECT WILD DOLPHINS LICENSE PLATES.-
3953	(c)  The Office of Government Accountability Auditor
3954	General may examine any records of the Harbor Branch
3955	Oceanographic Institution, Inc., and any other organization that
3956	receives funds from the sale of this plate, to determine
3957	compliance with law.
3958	Section 103.  Paragraph (c) of subsection (1) of section
3959	320.08062, Florida Statutes, is amended to read:
3960	320.08062  Audits and attestations required; annual use
3961	fees of specialty license plates.--
3962	(1)
3963	(c)  Any organization subject to audit pursuant to s.
3964	215.97 shall submit an audit report in accordance with rules
3965	adopted promulgated by the Office of Government Accountability
3966	Auditor General. The annual attestation shall be submitted to
3967	the department for review within 9 months after the end of the
3968	organization's fiscal year or by the date established by the
3969	primary government for those organizations that are component
3970	units, as defined by generally accepted accounting principles,
3971	whichever is earlier.
3972	Section 104.  Paragraph (d) of subsection (5) of section
3973	322.081, Florida Statutes, is amended to read:
3974	322.081  Requests to establish voluntary check-off on
3975	driver's license application.--
3976	(5)  A voluntary contribution collected and distributed
3977	under this chapter, or any interest earned from those
3978	contributions, may not be used for commercial or for-profit
3979	activities nor for general or administrative expenses, except as
3980	authorized by law.
3981	(d)  Any organization subject to audit pursuant to s.
3982	215.97 shall submit an audit report in accordance with rules
3983	adopted promulgated by the Office of Government Accountability
3984	Auditor General. The annual attestation must be submitted to the
3985	department for review within 9 months after the end of the
3986	organization's fiscal year or by the date established by the
3987	primary government for those organizations that are component
3988	units, as defined by generally accepted accounting principles,
3989	whichever is earlier.
3990	Section 105.  Subsection (6) of section 322.135, Florida
3991	Statutes, is amended to read:
3992	322.135  Driver's license agents.--
3993	(6)  Administration of driver license services by a county
3994	tax collector as the exclusive agent of the department must be
3995	revenue neutral with no adverse state fiscal impact and with no
3996	adverse unfunded mandate to the tax collector. Toward this end,
3997	the Cost Determination and Allocation Task Force is created, to
3998	be established by July 1, 2001. The task force shall be composed
3999	of two representatives appointed by the executive director of
4000	the department, two tax collectors appointed by the president of
4001	the Florida Tax Collectors, Inc., one from a small-population
4002	county and one from a large-population county; one person
4003	appointed by the Speaker of the House of Representatives; one
4004	person appointed by the President of the Senate; and the
4005	Governor's appointee. If requested by the task force, the
4006	Auditor General must provide technical assistance. The purpose
4007	of the task force is to recommend the allocation of cost between
4008	the Department of Highway Safety and Motor Vehicles and tax
4009	collectors to administer driver license services authorized in
4010	this chapter. These recommendations must be submitted in a
4011	written report by January 1, 2002. The task force shall dissolve
4012	on January 1, 2002. The written report shall be presented to the
4013	President of the Senate, the Speaker of the House of
4014	Representatives, and the Executive Office of the Governor, and
4015	shall contain findings and determinations and related allocation
4016	recommendations dealing with costs, both construction and
4017	operating costs, of both the department and the applicable tax
4018	collectors, appropriate allocations of costs between the
4019	department and the tax collectors, and fee recommendations to
4020	assure that the fees paid for these driver license services do
4021	not result in a loss of revenue to the state in excess of costs
4022	incurred by the state.
4023	Section 106.  Subsection (2) of section 331.419, Florida
4024	Statutes, is amended to read:
4025	331.419  Reports and audits.--
4026	(2)  By September 1, 2000, the corporation, in cooperation
4027	with the Office of Program Policy Analysis and Government
4028	Accountability, shall develop a research design, including goals
4029	and measurable objectives for the corporation, which will
4030	provide the Legislature with a quantitative evaluation of the
4031	corporation. The corporation shall utilize the monitoring
4032	mechanisms and reports developed in the designs and provide
4033	these reports to the Governor, the President of the Senate, the
4034	Speaker of the House of Representatives, and the Office of
4035	Program Policy Analysis and Government Accountability.
4036	Section 107.  Subsection (2) of section 336.022, Florida
4037	Statutes, is amended to read:
4038	336.022  County transportation trust fund; controls and
4039	administrative remedies.--
4040	(2)  The Office of Government Accountability Auditor
4041	General shall conduct an audit of each such special trust fund
4042	at such intervals of time as practicable and in accordance with
4043	s. 11.45, to assure that the surplus of the constitutional gas
4044	tax distributed to each county is being expended in accordance
4045	with law. If, as a result of an audit, the Office of Government
4046	Accountability Auditor General determines that a county has
4047	violated the constitutional or statutory requirements for
4048	expenditure of transportation funds, it he or she shall
4049	immediately notify the county. The county shall have an
4050	opportunity to respond to the auditor's report within 30 days
4051	after the date of written notification to the county. If the
4052	Office of Government Accountability Auditor General refuses to
4053	modify or repeal his or her findings, the county may have such
4054	findings reviewed pursuant to the provisions of the
4055	Administrative Procedure Act, chapter 120. If the findings of
4056	the Office of Government Accountability Auditor General are
4057	upheld after exhaustion of all administrative and legal remedies
4058	of the county, no further surplus constitutional gas tax funds
4059	in excess of funds for committed projects shall be distributed
4060	to the violating county until the county corrects the matters
4061	cited by the Office of Government Accountability Auditor General
4062	and such corrections have been certified by the Office of
4063	Government Accountability Auditor General as having been
4064	completed.
4065	Section 108.  Subsection (7) of section 339.406, Florida
4066	Statutes, is amended to read:
4067	339.406  Contract between the department and the
4068	corporation.--The contract must provide for:
4069	(7)  The authority for the department and the Office of
4070	Government Accountability Auditor General to conduct audits.
4071	Section 109.  Subsection (3) of section 365.173, Florida
4072	Statutes, amended to read:
4073	365.173  Wireless Emergency Telephone System Fund.--
4074	(3)  The Auditor General shall annually audit the fund to
4075	ensure that moneys in the fund are being managed in accordance
4076	with this section and s. 365.172. The Auditor General shall
4077	provide a report of the annual audit to the board.
4078	Section 110.  Subsection (3) of section 373.45926, Florida
4079	Statutes, is amended to read:
4080	373.45926  Everglades Trust Fund; allocation of revenues
4081	and expenditure of funds for conservation and protection of
4082	natural resources and abatement of water pollution.--
4083	(3)  The South Florida Water Management District shall
4084	furnish, on a quarterly basis, a detailed copy of its
4085	expenditures from the Everglades Trust Fund to the Governor, the
4086	President of the Senate, and the Speaker of the House of
4087	Representatives, and shall make copies available to the public.
4088	The information shall be provided in a format approved by the
4089	Joint Legislative Committee on Everglades Oversight. At the
4090	direction of the Joint Legislative Committee on Everglades
4091	Oversight, an audit may be made from time to time by the Office
4092	of Government Accountability Auditor General, and such audit
4093	shall be within the authority of said Office of Government
4094	Accountability Auditor General to make.
4095	Section 111.  Paragraph (c) of subsection (3) of section
4096	373.4595, Florida Statutes, is amended to read:
4097	373.4595  Lake Okeechobee Protection Program.--
4098	(3)  LAKE OKEECHOBEE PROTECTION PROGRAM.-A protection
4099	program for Lake Okeechobee that achieves phosphorus load
4100	reductions for Lake Okeechobee shall be immediately implemented
4101	as specified in this subsection. The program shall address the
4102	reduction of phosphorus loading to the lake from both internal
4103	and external sources. Phosphorus load reductions shall be
4104	achieved through a phased program of implementation. Initial
4105	implementation actions shall be technology-based, based upon a
4106	consideration of both the availability of appropriate technology
4107	and the cost of such technology, and shall include phosphorus
4108	reduction measures at both the source and the regional level.
4109	The initial phase of phosphorus load reductions shall be based
4110	upon the district's Technical Publication 81-2 and the
4111	district's WOD program, with subsequent phases of phosphorus
4112	load reductions based upon the total maximum daily loads
4113	established in accordance with s. 403.067. In the development
4114	and administration of the Lake Okeechobee Protection Program,
4115	the coordinating agencies shall maximize opportunities provided
4116	by federal cost-sharing programs and opportunities for
4117	partnerships with the private sector.
4118	(c)  Lake Okeechobee Watershed Phosphorus Control
4119	Program.-The Lake Okeechobee Watershed Phosphorus Control
4120	Program is designed to be a multifaceted approach to reducing
4121	phosphorus loads by improving the management of phosphorus
4122	sources within the Lake Okeechobee watershed through continued
4123	implementation of existing regulations and best management
4124	practices, development and implementation of improved best
4125	management practices, improvement and restoration of the
4126	hydrologic function of natural and managed systems, and
4127	utilization of alternative technologies for nutrient reduction.
4128	The coordinating agencies shall facilitate the application of
4129	federal programs that offer opportunities for water quality
4130	treatment, including preservation, restoration, or creation of
4131	wetlands on agricultural lands.
4132	1.  Agricultural nonpoint source best management practices,
4133	developed in accordance with s. 403.067 and designed to achieve
4134	the objectives of the Lake Okeechobee Protection Program, shall
4135	be implemented on an expedited basis. By March 1, 2001, the
4136	coordinating agencies shall develop an interagency agreement
4137	pursuant to ss. 373.046 and 373.406(5) that assures the
4138	development of best management practices that complement
4139	existing regulatory programs and specifies how those best
4140	management practices are implemented and verified. The
4141	interagency agreement shall address measures to be taken by the
4142	coordinating agencies during any best management practice
4143	reevaluation performed pursuant to sub-subparagraph d. The
4144	department shall use best professional judgment in making the
4145	initial determination of best management practice effectiveness.
4146	a.  As provided in s. 403.067(7)(d), by October 1, 2000,
4147	the Department of Agriculture and Consumer Services, in
4148	consultation with the department, the district, and affected
4149	parties, shall initiate rule development for interim measures,
4150	best management practices, conservation plans, nutrient
4151	management plans, or other measures necessary for Lake
4152	Okeechobee phosphorus load reduction. The rule shall include
4153	thresholds for requiring conservation and nutrient management
4154	plans and criteria for the contents of such plans. Development
4155	of agricultural nonpoint source best management practices shall
4156	initially focus on those priority basins listed in subparagraph
4157	(b)1. The Department of Agriculture and Consumer Services, in
4158	consultation with the department, the district, and affected
4159	parties, shall conduct an ongoing program for improvement of
4160	existing and development of new interim measures or best
4161	management practices for the purpose of adoption of such
4162	practices by rule.
4163	b.  Where agricultural nonpoint source best management
4164	practices or interim measures have been adopted by rule of the
4165	Department of Agriculture and Consumer Services, the owner or
4166	operator of an agricultural nonpoint source addressed by such
4167	rule shall either implement interim measures or best management
4168	practices or demonstrate compliance with the district's WOD
4169	program by conducting monitoring prescribed by the department or
4170	the district. Owners or operators of agricultural nonpoint
4171	sources who implement interim measures or best management
4172	practices adopted by rule of the Department of Agriculture and
4173	Consumer Services shall be subject to the provisions of s.
4174	403.067(7). The Department of Agriculture and Consumer Services,
4175	in cooperation with the department and the district, shall
4176	provide technical and financial assistance for implementation of
4177	agricultural best management practices, subject to the
4178	availability of funds.
4179	c.  The district or department shall conduct monitoring at
4180	representative sites to verify the effectiveness of agricultural
4181	nonpoint source best management practices.
4182	d.  Where water quality problems are detected for
4183	agricultural nonpoint sources despite the appropriate
4184	implementation of adopted best management practices, the
4185	Department of Agriculture and Consumer Services, in consultation
4186	with the other coordinating agencies and affected parties, shall
4187	institute a reevaluation of the best management practices and
4188	make appropriate changes to the rule adopting best management
4189	practices.
4190	2.  Nonagricultural nonpoint source best management
4191	practices, developed in accordance with s. 403.067 and designed
4192	to achieve the objectives of the Lake Okeechobee Protection
4193	Program, shall be implemented on an expedited basis. By March 1,
4194	2001, the department and the district shall develop an
4195	interagency agreement pursuant to ss. 373.046 and 373.406(5)
4196	that assures the development of best management practices that
4197	complement existing regulatory programs and specifies how those
4198	best management practices are implemented and verified. The
4199	interagency agreement shall address measures to be taken by the
4200	department and the district during any best management practice
4201	reevaluation performed pursuant to sub-subparagraph d.
4202	a.  The department and the district are directed to work
4203	with the University of Florida's Institute of Food and
4204	Agricultural Sciences to develop appropriate nutrient
4205	application rates for all nonagricultural soil amendments in the
4206	watershed. As provided in s. 403.067(7)(c), by January 1, 2001,
4207	the department, in consultation with the district and affected
4208	parties, shall develop interim measures, best management
4209	practices, or other measures necessary for Lake Okeechobee
4210	phosphorus load reduction. Development of nonagricultural
4211	nonpoint source best management practices shall initially focus
4212	on those priority basins listed in subparagraph (b)1. The
4213	department, the district, and affected parties shall conduct an
4214	ongoing program for improvement of existing and development of
4215	new interim measures or best management practices. The district
4216	shall adopt technology-based standards under the district's WOD
4217	program for nonagricultural nonpoint sources of phosphorus.
4218	b.  Where nonagricultural nonpoint source best management
4219	practices or interim measures have been developed by the
4220	department and adopted by the district, the owner or operator of
4221	a nonagricultural nonpoint source shall implement interim
4222	measures or best management practices and be subject to the
4223	provisions of s. 403.067(7). The department and district shall
4224	provide technical and financial assistance for implementation of
4225	nonagricultural nonpoint source best management practices,
4226	subject to the availability of funds.
4227	c.  The district or the department shall conduct monitoring
4228	at representative sites to verify the effectiveness of
4229	nonagricultural nonpoint source best management practices.
4230	d.  Where water quality problems are detected for
4231	nonagricultural nonpoint sources despite the appropriate
4232	implementation of adopted best management practices, the
4233	department and the district shall institute a reevaluation of
4234	the best management practices.
4235	3.  The provisions of subparagraphs 1. and 2. shall not
4236	preclude the department or the district from requiring
4237	compliance with water quality standards or with current best
4238	management practices requirements set forth in any applicable
4239	regulatory program authorized by law for the purpose of
4240	protecting water quality. Additionally, subparagraphs 1. and 2.
4241	are applicable only to the extent that they do not conflict with
4242	any rules adopted promulgated by the department that are
4243	necessary to maintain a federally delegated or approved program.
4244	4.  Projects which reduce the phosphorus load originating
4245	from domestic wastewater systems within the Lake Okeechobee
4246	watershed shall be given funding priority in the department's
4247	revolving loan program under s. 403.1835. The department shall
4248	coordinate and provide assistance to those local governments
4249	seeking financial assistance for such priority projects.
4250	5.  Projects that make use of private lands, or lands held
4251	in trust for Indian tribes, to reduce nutrient loadings or
4252	concentrations within a basin by one or more of the following
4253	methods: restoring the natural hydrology of the basin, restoring
4254	wildlife habitat or impacted wetlands, reducing peak flows after
4255	storm events, increasing aquifer recharge, or protecting range
4256	and timberland from conversion to development, are eligible for
4257	grants available under this section from the coordinating
4258	agencies. For projects of otherwise equal priority, special
4259	funding priority will be given to those projects that make best
4260	use of the methods outlined above that involve public-private
4261	partnerships or that obtain federal match money. Preference
4262	ranking above the special funding priority will be given to
4263	projects located in a rural area of critical economic concern
4264	designated by the Governor. Grant applications may be submitted
4265	by any person or tribal entity, and eligible projects may
4266	include, but are not limited to, the purchase of conservation
4267	and flowage easements, hydrologic restoration of wetlands,
4268	creating treatment wetlands, development of a management plan
4269	for natural resources, and financial support to implement a
4270	management plan.
4271	6.a.  The department shall require all entities disposing
4272	of domestic wastewater residuals within the Lake Okeechobee
4273	watershed and the remaining areas of Okeechobee, Glades, and
4274	Hendry Counties to develop and submit to the department an
4275	agricultural use plan that limits applications based upon
4276	phosphorus loading. By July 1, 2005, phosphorus concentrations
4277	originating from these application sites shall not exceed the
4278	limits established in the district's WOD program.
4279	b.  Private and government-owned utilities within Monroe,
4280	Dade, Broward, Palm Beach, Martin, St. Lucie, Indian River,
4281	Okeechobee, Highlands, Hendry, and Glades Counties that dispose
4282	of wastewater residual sludge from utility operations and septic
4283	removal by land spreading in the Lake Okeechobee watershed may
4284	use a line item on local sewer rates to cover wastewater
4285	residual treatment and disposal if such disposal and treatment
4286	is done by approved alternative treatment methodology at a
4287	facility located within the areas designated by the Governor as
4288	rural areas of critical economic concern pursuant to s.
4289	288.0656. This additional line item is an environmental
4290	protection disposal fee above the present sewer rate and shall
4291	not be considered a part of the present sewer rate to customers,
4292	notwithstanding provisions to the contrary in chapter 367. The
4293	fee shall be established by the county commission or its
4294	designated assignee in the county in which the alternative
4295	method treatment facility is located. The fee shall be
4296	calculated to be no higher than that necessary to recover the
4297	facility's prudent cost of providing the service. Upon request
4298	by an affected county commission, the Florida Public Service
4299	Commission will provide assistance in establishing the fee.
4300	Further, for utilities and utility authorities that use the
4301	additional line item environmental protection disposal fee, such
4302	fee shall not be considered a rate increase under the rules of
4303	the Public Service Commission and shall be exempt from such
4304	rules. Utilities using the provisions of this section may
4305	immediately include in their sewer invoicing the new
4306	environmental protection disposal fee. Proceeds from this
4307	environmental protection disposal fee shall be used for
4308	treatment and disposal of wastewater residuals, including any
4309	treatment technology that helps reduce the volume of residuals
4310	that require final disposal, but such proceeds shall not be used
4311	for transportation or shipment costs for disposal or any costs
4312	relating to the land application of residuals in the Lake
4313	Okeechobee watershed.
4314	c.  No less frequently than once every 3 years, the Florida
4315	Public Service Commission or the county commission through the
4316	services of an independent auditor shall perform a financial
4317	audit of all facilities receiving compensation from an
4318	environmental protection disposal fee. The Florida Public
4319	Service Commission or the county commission through the services
4320	of an independent auditor shall also perform an audit of the
4321	methodology used in establishing the environmental protection
4322	disposal fee. The Florida Public Service Commission or the
4323	county commission shall, within 120 days after completion of an
4324	audit, file the audit report with the President of the Senate
4325	and the Speaker of the House of Representatives and shall
4326	provide copies to the county commissions of the counties set
4327	forth in sub-subparagraph b. The books and records of any
4328	facilities receiving compensation from an environmental
4329	protection disposal fee shall be open to the Florida Public
4330	Service Commission and the Office of Government Accountability
4331	Auditor General for review upon request.
4332	7.  The Department of Health shall require all entities
4333	disposing of septage within the Lake Okeechobee watershed and
4334	the remaining areas of Okeechobee, Glades, and Hendry Counties
4335	to develop and submit to that agency, by July 1, 2003, an
4336	agricultural use plan that limits applications based upon
4337	phosphorus loading. By July 1, 2005, phosphorus concentrations
4338	originating from these application sites shall not exceed the
4339	limits established in the district's WOD program.
4340	8.  The Department of Agriculture and Consumer Services
4341	shall initiate rulemaking requiring entities within the Lake
4342	Okeechobee watershed and the remaining areas of Okeechobee,
4343	Glades, and Hendry Counties which land-apply animal manure to
4344	develop conservation or nutrient management plans that limit
4345	application, based upon phosphorus loading. Such rules may
4346	include criteria and thresholds for the requirement to develop a
4347	conservation or nutrient management plan, requirements for plan
4348	approval, and recordkeeping requirements.
4349	9.  Prior to authorizing a discharge into works of the
4350	district, the district shall require responsible parties to
4351	demonstrate that proposed changes in land use will not result in
4352	increased phosphorus loading over that of existing land uses.
4353	10.  The district, the department, or the Department of
4354	Agriculture and Consumer Services, as appropriate, shall
4355	implement those alternative nutrient reduction technologies
4356	determined to be feasible pursuant to subparagraph (d)6.
4357	Section 112.  Paragraph (a) of subsection (6) of section
4358	373.536, Florida Statutes, is amended to read:
4359	373.536  District budget and hearing thereon.--
4360	(6)  FINAL BUDGET; ANNUAL AUDIT; CAPITAL IMPROVEMENTS PLAN;
4361	WATER RESOURCE DEVELOPMENT WORK PROGRAM.--
4362	(a)  Each district must, by the date specified for each
4363	item, furnish copies of the following documents to the Governor,
4364	the President of the Senate, the Speaker of the House of
4365	Representatives, the chairs of all legislative committees and
4366	subcommittees having substantive or fiscal jurisdiction over the
4367	districts, as determined by the President of the Senate or the
4368	Speaker of the House of Representatives as applicable, the
4369	secretary of the department, and the governing board of each
4370	county in which the district has jurisdiction or derives any
4371	funds for the operations of the district:
4372	1.  The adopted budget, to be furnished within 10 days
4373	after its adoption.
4374	2.  A financial audit of its accounts and records, to be
4375	furnished within 10 days after its acceptance by the governing
4376	board. The audit must be conducted in accordance with the
4377	provisions of s. 11.45 and the rules adopted thereunder. In
4378	addition to the entities named above, the district must provide
4379	a copy of the audit to the Auditor General within 10 days after
4380	its acceptance by the governing board.
4381	3.  A 5-year capital improvements plan, to be furnished
4382	within 45 days after the adoption of the final budget. The plan
4383	must include expected sources of revenue for planned
4384	improvements and must be prepared in a manner comparable to the
4385	fixed capital outlay format set forth in s. 216.043.
4386	4.  A 5-year water resource development work program to be
4387	furnished within 45 days after the adoption of the final budget.
4388	The program must describe the district's implementation strategy
4389	for the water resource development component of each approved
4390	regional water supply plan developed or revised under s.
4391	373.0361. The work program must address all the elements of the
4392	water resource development component in the district's approved
4393	regional water supply plans. Within 45 days after its submittal,
4394	the department shall review the proposed work program and submit
4395	its findings, questions, and comments to the district. The
4396	review must include a written evaluation of the program's
4397	consistency with the furtherance of the district's approved
4398	regional water supply plans, and the adequacy of proposed
4399	expenditures. As part of the review, the department shall give
4400	interested parties the opportunity to provide written comments
4401	on each district's proposed work program. Within 60 days after
4402	receipt of the department's evaluation, the governing board
4403	shall state in writing to the department which changes
4404	recommended in the evaluation it will incorporate into its work
4405	program or specify the reasons for not incorporating the
4406	changes. The department shall include the district's responses
4407	in a final evaluation report and shall submit a copy of the
4408	report to the Governor, the President of the Senate, and the
4409	Speaker of the House of Representatives.
4410	Section 113.  Paragraph (c) of subsection (6) of section
4411	403.1835, Florida Statutes, is amended to read:
4412	403.1835  Water pollution control financial assistance.--
4413	(6)  Prior to approval of financial assistance, the
4414	applicant shall:
4415	(c)  Provide assurance that adequate records will be kept
4416	using generally accepted accounting principles and that the
4417	department, the Office of Government Accountability Auditor
4418	General, or their agents will have access to all records
4419	pertaining to the financial assistance provided.
4420	Section 114.  Paragraph (d) of subsection (11) of section
4421	403.8532, Florida Statutes, is amended to read:
4422	403.8532  Drinking water state revolving loan fund; use;
4423	rules.--
4424	(11)  Prior to approval of a loan, the local government or
4425	public water system shall, at a minimum:
4426	(d)  Provide assurance that records will be kept using
4427	generally accepted accounting principles and that the department
4428	or its agents and the Office of Government Accountability
4429	Auditor General will have access to all records pertaining to
4430	the loan.
4431	Section 115.  Paragraph (c) of subsection (1) of section
4432	409.1671, Florida Statutes, is amended to read:
4433	409.1671  Foster care and related services;
4434	privatization.--
4435	(1)
4436	(c)  The Auditor General and the Office of Program Policy
4437	Analysis and Government Accountability (OPPAGA), in consultation
4438	with The Child Welfare League of America and the Louis de la
4439	Parte Florida Mental Health Institute, shall jointly review and
4440	assess the department's process for determining district and
4441	lead agency readiness.
4442	1.  The review must, at a minimum, address the
4443	appropriateness of the readiness criteria and instruments
4444	applied, the appropriateness of the qualifications of
4445	participants on each readiness assessment team, the degree to
4446	which the department accurately determined each district and
4447	lead agency's compliance with the readiness criteria, the
4448	quality of the technical assistance provided by the department
4449	to a lead agency in correcting any weaknesses identified in the
4450	readiness assessment, and the degree to which each lead agency
4451	overcame any identified weaknesses.
4452	2.  Reports of these reviews must be submitted to the
4453	appropriate substantive and appropriations committees in the
4454	Senate and the House of Representatives on March 1 and September
4455	1 of each year until full transition to community-based care has
4456	been accomplished statewide, except that the first report must
4457	be submitted by February 1, 2004, and must address all readiness
4458	activities undertaken through June 30, 2003. The perspectives of
4459	all participants in this review process must be included in each
4460	report.
4461	Section 116.  Subsection (17) of section 409.2563, Florida
4462	Statutes, is amended to read:
4463	409.2563  Administrative establishment of child support
4464	obligations.--
4465	(17)  EVALUATION.--
4466	(a)  For the purpose of identifying measurable outcomes and
4467	evaluating the administrative process created by this section, a
4468	study area shall be established. The study area must be located
4469	in a county selected by the Department of Revenue having a
4470	population of fewer than 500,000, in which the Title IV-D
4471	caseload did not exceed 20,000 cases, and the obligation rate
4472	was approximately 65 percent at the end of the 1999-2000 fiscal
4473	year. The Department of Revenue shall develop measurable
4474	outcomes that at a minimum consist of the department's support
4475	order establishment performance measures that are applicable to
4476	the administrative process, a measure of the effectiveness of
4477	the administrative process in establishing support orders as
4478	compared to the judicial process, and a measure of the cost
4479	efficiency of the administrative process as compared to the
4480	judicial process. The department shall use the procedures of
4481	this section to establish support obligations in Title IV-D
4482	cases on behalf of custodial parents or caretaker relatives
4483	residing in the county selected for the study area. By June 30,
4484	2002, the Department of Revenue shall submit a report on the
4485	implementation of the administrative process in the study area
4486	to the Governor and Cabinet, the President of the Senate, and
4487	the Speaker of the House of Representatives. The Office of
4488	Program Policy Analysis and Government Accountability shall
4489	conduct an evaluation of the operation and impact of the
4490	administrative process in the study area. In evaluating the
4491	administrative process, achievement of the measurable outcomes
4492	must be considered. The Office of Program Policy Analysis and
4493	Government Accountability shall submit an evaluation report on
4494	the administrative process in the study area by June 30, 2003,
4495	which must include the findings of the evaluation and any
4496	recommendations to improve the administrative process
4497	established by this section. The department shall report to the
4498	Governor and Cabinet, the President of the Senate, and the
4499	Speaker of the House of Representatives by June 30, 2004, on the
4500	implementation and results of the procedures established by this
4501	section.
4502	(b)  The Office of Program Policy Analysis and Government
4503	Accountability shall conduct an evaluation of the statewide
4504	implementation of the administrative process for establishing
4505	child support provided for in this section. This evaluation
4506	shall examine whether these processes have been effectively
4507	implemented and administered statewide and are operating to the
4508	benefit of the children, including, but not limited to the
4509	ability of Title IV-D parents to easily access the court system
4510	for necessary court action. The Office of Program Policy
4511	Analysis and Government Accountability shall submit an
4512	evaluation report on the statewide implementation of the
4513	administrative processes for establishing child support by
4514	January 31, 2005.
4515	Section 117.  Subsections (12) and (13) of section 411.01,
4516	Florida Statutes, are renumbered as subsections (11) and (12),
4517	respectively, and present subsections (8) and (11) of said
4518	section are amended to read:
4519	411.01  Florida Partnership for School Readiness; school
4520	readiness coalitions.--
4521	(8)  STANDARDS; OUTCOME MEASURES.--All publicly funded
4522	school readiness programs shall be required to meet the
4523	performance standards and outcome measures developed and
4524	approved by the partnership. The Office of Program Policy
4525	Analysis and Government Accountability shall provide
4526	consultation to the partnership in the development of the
4527	measures and standards. These performance standards and outcome
4528	measures shall be applicable on a statewide basis.
4529	(11)  REPORTS.-The Office of Program Policy Analysis and
4530	Government Accountability shall assess the implementation,
4531	efficiency, and outcomes of the school readiness program and
4532	report its findings to the President of the Senate and the
4533	Speaker of the House of Representatives by January 1, 2002.
4534	Subsequent reviews shall be conducted at the direction of the
4535	Joint Legislative Auditing Committee.
4536	Section 118.  Section 411.011, Florida Statutes, is amended
4537	to read:
4538	411.011  Records of children in school readiness
4539	programs.--The individual records of children enrolled in school
4540	readiness programs provided under s. 411.01, when held in the
4541	possession of the school readiness coalition or the Florida
4542	Partnership for School Readiness, are confidential and exempt
4543	from the provisions of s. 119.07 and s. 24(a), Art. I of the
4544	State Constitution. For the purposes of this section, records
4545	include assessment data, health data, records of teacher
4546	observations, and identifying data, including the child's social
4547	security number. A parent, guardian, or individual acting as a
4548	parent in the absence of a parent or guardian has the right to
4549	inspect and review the individual school readiness program
4550	record of his or her child and to obtain a copy of the record.
4551	School readiness records may be released to the United States
4552	Secretary of Education, the United States Secretary of Health
4553	and Human Services, and the Comptroller General of the United
4554	States for the purpose of federal audits; to individuals or
4555	organizations conducting studies for institutions to develop,
4556	validate, or administer assessments or improve instruction; to
4557	accrediting organizations in order to carry out their
4558	accrediting functions; to appropriate parties in connection with
4559	an emergency if the information is necessary to protect the
4560	health or safety of the student or other individuals; to the
4561	Office of Government Accountability Auditor General in
4562	connection with its his or her official functions; to a court of
4563	competent jurisdiction in compliance with an order of that court
4564	pursuant to a lawfully issued subpoena; and to parties to an
4565	interagency agreement among school readiness coalitions, local
4566	governmental agencies, providers of school readiness programs,
4567	state agencies, and the Florida Partnership for School Readiness
4568	for the purpose of implementing the school readiness program.
4569	Agencies, organizations, or individuals that receive school
4570	readiness records in order to carry out their official functions
4571	must protect the data in a manner that will not permit the
4572	personal identification of students and their parents by persons
4573	other than those authorized to receive the records. This section
4574	is subject to the Open Government Sunset Review Act of 1995 in
4575	accordance with s. 119.15 and shall stand repealed on October 2,
4576	2005, unless reviewed and saved from repeal through reenactment
4577	by the Legislature.
4578	Section 119.  Subsection (2) of section 411.221, Florida
4579	Statutes, is amended to read:
4580	411.221  Prevention and early assistance strategic plan;
4581	agency responsibilities.--
4582	(2)  The strategic plan and subsequent plan revisions shall
4583	incorporate and otherwise utilize, to the fullest extent
4584	possible, the evaluation findings and recommendations from
4585	intraagency, independent third-party, field projects, and
4586	reports issued by the Auditor General or the Office of Program
4587	Policy Analysis and Government Accountability, as well as the
4588	recommendations of the State Coordinating Council for School
4589	Readiness Programs.
4590	Section 120.  Subsection (6) of section 415.1045, Florida
4591	Statutes, is amended to read:
4592	415.1045  Photographs, videotapes, and medical
4593	examinations; abrogation of privileged communications;
4594	confidential records and documents.--
4595	(6)  WORKING AGREEMENTS.--By March 1, 2004, the department
4596	shall enter into working agreements with the jurisdictionally
4597	responsible county sheriffs' office or local police department
4598	that will be the lead agency when conducting any criminal
4599	investigation arising from an allegation of abuse, neglect, or
4600	exploitation of a vulnerable adult. The working agreement must
4601	specify how the requirements of this chapter will be met. The
4602	Office of Program Policy Analysis and Government Accountability
4603	shall conduct a review of the efficacy of the agreements and
4604	report its findings to the Legislature by March 1, 2005. For the
4605	purposes of such agreement, the jurisdictionally responsible law
4606	enforcement entity is authorized to share Florida criminal
4607	history and local criminal history information that is not
4608	otherwise exempt from s. 119.07(1) with the district personnel.
4609	A law enforcement entity entering into such agreement must
4610	comply with s. 943.0525. Criminal justice information provided
4611	by such law enforcement entity shall be used only for the
4612	purposes specified in the agreement and shall be provided at no
4613	charge. Notwithstanding any other provision of law, the
4614	Department of Law Enforcement shall provide to the department
4615	electronic access to Florida criminal justice information which
4616	is lawfully available and not exempt from s. 119.07(1), only for
4617	the purpose of protective investigations and emergency
4618	placement. As a condition of access to such information, the
4619	department shall be required to execute an appropriate user
4620	agreement addressing the access, use, dissemination, and
4621	destruction of such information and to comply with all
4622	applicable laws and rules of the Department of Law Enforcement.
4623	Section 121.  Subsection (1) of section 421.091, Florida
4624	Statutes, is amended to read:
4625	421.091  Financial accounting and investments; fiscal
4626	year.--
4627	(1)  A complete and full financial accounting and audit in
4628	accordance with federal audit standards of public housing
4629	agencies shall be made biennially by a certified public
4630	accountant. A copy of such audit shall be filed with the
4631	governing body and with the Office of Government Accountability
4632	Auditor General.
4633	Section 122.  Subsection (2) of section 427.705, Florida
4634	Statutes, is amended to read:
4635	427.705  Administration of the telecommunications access
4636	system.--
4637	(2)  The administrator shall be audited annually by an
4638	independent auditing firm to assure proper management of any
4639	revenues it receives and disburses. The administrator's books
4640	and records shall be open to the commission and to the Office of
4641	Government Accountability Auditor General for review upon
4642	request. The commission shall have the authority to establish
4643	fiscal and operational requirements for the administrator to
4644	follow in order to ensure that the administrative costs of the
4645	system are reasonable.
4646	Section 123.  Subsection (6) of section 445.003, Florida
4647	Statutes, is amended to read:
4648	445.003  Implementation of the federal Workforce Investment
4649	Act of 1998.--
4650	(6)  LONG-TERM CONSOLIDATION OF WORKFORCE DEVELOPMENT.--
4651	(a)  Workforce Florida, Inc., may recommend workforce-
4652	related divisions, bureaus, units, programs, duties,
4653	commissions, boards, and councils that can be eliminated,
4654	consolidated, or privatized.
4655	(b)  The Office of Program Policy Analysis and Government
4656	Accountability shall review the workforce development system, as
4657	established by this act. The office shall submit its final
4658	report and recommendations by December 31, 2002, to the
4659	President of the Senate and the Speaker of the House of
4660	Representatives.
4661	Section 124.  Subsections (9), (10), and (11) of section
4662	445.004, Florida Statutes, are renumbered as subsections (8),
4663	(9) and (10), respectively, and present subsections (8) and (9)
4664	of said section are amended to read:
4665	445.004  Workforce Florida, Inc.; creation; purpose;
4666	membership; duties and powers.--
4667	(8)  The Auditor General may, pursuant to his or her own
4668	authority or at the direction of the Legislative Auditing
4669	Committee, conduct an audit of Workforce Florida, Inc., or the
4670	programs or entities created by Workforce Florida, Inc. The
4671	Office of Program Policy Analysis and Government Accountability,
4672	pursuant to its authority or at the direction of the Legislative
4673	Auditing Committee, may review the systems and controls related
4674	to performance outcomes and quality of services of Workforce
4675	Florida, Inc.
4676	(8)(9)  Workforce Florida, Inc., in collaboration with the
4677	regional workforce boards and appropriate state agencies and
4678	local public and private service providers, and in consultation
4679	with the Office of Program Policy Analysis and Government
4680	Accountability, shall establish uniform measures and standards
4681	to gauge the performance of the workforce development strategy.
4682	These measures and standards must be organized into three
4683	outcome tiers.
4684	(a)  The first tier of measures must be organized to
4685	provide benchmarks for systemwide outcomes. Workforce Florida,
4686	Inc., must, in collaboration with the Office of Program Policy
4687	Analysis and Government Accountability, establish goals for the
4688	tier-one outcomes. Systemwide outcomes may include employment in
4689	occupations demonstrating continued growth in wages; continued
4690	employment after 3, 6, 12, and 24 months; reduction in and
4691	elimination of public assistance reliance; job placement;
4692	employer satisfaction; and positive return on investment of
4693	public resources.
4694	(b)  The second tier of measures must be organized to
4695	provide a set of benchmark outcomes for the initiatives of the
4696	First Jobs/First Wages Council, the Better Jobs/Better Wages
4697	Council, and the High Skills/High Wages Council and for each of
4698	the strategic components of the workforce development strategy.
4699	Cost per entered employment, earnings at placement, retention in
4700	employment, job placement, and entered employment rate must be
4701	included among the performance outcome measures.
4702	(c)  The third tier of measures must be the operational
4703	output measures to be used by the agency implementing programs,
4704	and it may be specific to federal requirements. The tier-three
4705	measures must be developed by the agencies implementing
4706	programs, and Workforce Florida, Inc., may be consulted in this
4707	effort. Such measures must be reported to Workforce Florida,
4708	Inc., by the appropriate implementing agency.
4709	(d)  Regional differences must be reflected in the
4710	establishment of performance goals and may include job
4711	availability, unemployment rates, average worker wage, and
4712	available employable population.
4713	(e)  Job placement must be reported pursuant to s. 1008.39.
4714	Positive outcomes for providers of education and training must
4715	be consistent with ss. 1008.42 and 1008.43.
4716	(f)  The uniform measures of success that are adopted by
4717	Workforce Florida, Inc., or the regional workforce boards must
4718	be developed in a manner that provides for an equitable
4719	comparison of the relative success or failure of any service
4720	provider in terms of positive outcomes.
4721	(g)  By December 1 of each year, Workforce Florida, Inc.,
4722	shall provide the Legislature with a report detailing the
4723	performance of Florida's workforce development system, as
4724	reflected in the three-tier measurement system. Additionally,
4725	this report must benchmark Florida outcomes, at all tiers,
4726	against other states that collect data similarly.
4727	Section 125.  Paragraph (d) of subsection (3) of section
4728	445.009, Florida Statutes, is amended to read:
4729	445.009  One-stop delivery system.--
4730	(3)  Notwithstanding any other provision of law, any
4731	memorandum of understanding in effect on June 30, 2000, between
4732	a regional workforce board and the Department of Labor and
4733	Employment Security governing the delivery of workforce services
4734	shall remain in effect until September 30, 2000. Beginning
4735	October 1, 2000, regional workforce boards shall enter into a
4736	memorandum of understanding with the Agency for Workforce
4737	Innovation for the delivery of employment services authorized by
4738	the federal Wagner-Peyser Act. This memorandum of understanding
4739	must be performance based.
4740	(d)  The Office of Program Policy Analysis and Government
4741	Accountability, in consultation with Workforce Florida, Inc.,
4742	shall review the delivery of employment services under the
4743	Wagner-Peyser Act and the integration of those services with
4744	other activities performed through the one-stop delivery system
4745	and shall provide recommendations to the Legislature for
4746	improving the effectiveness of the delivery of employment
4747	services in this state. The Office of Program Policy Analysis
4748	and Government Accountability shall submit a report and
4749	recommendations to the Governor, the President of the Senate,
4750	and the Speaker of the House of Representatives by December 31,
4751	2002.
4752	Section 126.  Paragraph (a) of subsection (1) of section
4753	445.011, Florida Statutes, is amended to read:
4754	445.011  Workforce information systems.--
4755	(1)  Workforce Florida, Inc., shall implement, subject to
4756	legislative appropriation, automated information systems that
4757	are necessary for the efficient and effective operation and
4758	management of the workforce development system. These
4759	information systems shall include, but need not be limited to,
4760	the following:
4761	(a)  An integrated management system for the one-stop
4762	service delivery system, which includes, at a minimum, common
4763	registration and intake, screening for needs and benefits, case
4764	planning and tracking, training benefits management, service and
4765	training provider management, performance reporting, executive
4766	information and reporting, and customer-satisfaction tracking
4767	and reporting.
4768	1.  The system should report current budgeting,
4769	expenditure, and performance information for assessing
4770	performance related to outcomes, service delivery, and financial
4771	administration for workforce programs pursuant to s. 445.004(5)
4772	and (8)(9).
4773	2.  The information system should include auditable systems
4774	and controls to ensure financial integrity and valid and
4775	reliable performance information.
4776	3.  The system should support service integration and case
4777	management by providing for case tracking for participants in
4778	welfare transition programs.
4779	Section 127.  Subsection (10) of section 446.609, Florida
4780	Statutes, is amended to read:
4781	446.609  Jobs for Florida's Graduates Act.--
4782	(10)  ASSESSMENT OF PROGRAM RESULTS.--The success of the
4783	Jobs for Florida's Graduates Program shall be assessed as
4784	follows:
4785	(a)  No later than November 1 of each year of the Jobs for
4786	Florida's Graduates Program, Jobs for America's Graduates, Inc.,
4787	shall conduct and deliver to the Office of Program Policy
4788	Analysis and Government Accountability a full review and report
4789	of the program's activities. The Office of Program Policy
4790	Analysis and Government Accountability shall audit and review
4791	the report and deliver the report, along with its analysis and
4792	any recommendations for expansion, curtailment, modification, or
4793	continuation, to the board not later than December 31 of the
4794	same year.
4795	(b)  Beginning in the first year of the Jobs for Florida's
4796	Graduates Program, the Office of Economic and Demographic
4797	Research shall undertake, during the initial phase, an ongoing
4798	longitudinal study of participants to determine the overall
4799	efficacy of the program. The division shall transmit its
4800	findings each year to the Office of Program Policy Analysis and
4801	Government Accountability for inclusion in the report provided
4802	for in paragraph (a).
4803	Section 128.  Paragraph (d) of subsection (3) and
4804	subsection (9) of section 455.32, Florida Statutes, are amended
4805	to read:
4806	455.32  Management Privatization Act.--
4807	(3)  Based upon the request of any board, commission, or
4808	council, the department is authorized to contract with a
4809	corporation or other business entity to perform support services
4810	specified in the contract. The contract must be in compliance
4811	with this section and other applicable laws and must be approved
4812	by the board before the department enters into the contract. The
4813	department shall retain responsibility for any duties it
4814	currently exercises relating to its police powers and any other
4815	current duty that is not provided to the corporation by the
4816	contract. The contract shall provide, at a minimum, that:
4817	(d)  The corporation keep financial and statistical
4818	information as necessary to completely disclose the financial
4819	condition and operation of the project and as requested by the
4820	Office of Program Policy Analysis and Government Accountability,
4821	the Auditor General, and the department.
4822	(9)  The corporation shall provide for an annual financial
4823	audit of its financial accounts and records by an independent
4824	certified public accountant. The annual audit report shall
4825	include a management letter in accordance with s. 11.45 and a
4826	detailed supplemental schedule of expenditures for each
4827	expenditure category. The annual audit report must be submitted
4828	to the board, the department, and the Office of Government
4829	Accountability Auditor General for review.
4830	Section 129.  Paragraph (k) of subsection (3) of section
4831	471.038, Florida Statutes, is amended to read:
4832	471.038  Florida Engineers Management Corporation.--
4833	(3)  The Florida Engineers Management Corporation is
4834	created to provide administrative, investigative, and
4835	prosecutorial services to the board in accordance with the
4836	provisions of chapter 455 and this chapter. The management
4837	corporation may hire staff as necessary to carry out its
4838	functions. Such staff are not public employees for the purposes
4839	of chapter 110 or chapter 112, except that the board of
4840	directors and the staff are subject to the provisions of s.
4841	112.061. The provisions of s. 768.28 apply to the management
4842	corporation, which is deemed to be a corporation primarily
4843	acting as an instrumentality of the state, but which is not an
4844	agency within the meaning of s. 20.03(11). The management
4845	corporation shall:
4846	(k)  Provide for an annual financial audit of its financial
4847	accounts and records by an independent certified public
4848	accountant. The annual audit report shall include a management
4849	letter in accordance with s. 11.45 and a detailed supplemental
4850	schedule of expenditures for each expenditure category. The
4851	annual audit report must be submitted to the board, the
4852	department, and the Office of Government Accountability Auditor
4853	General for review.
4854	Section 130.  Subsection (4) of section 527.22, Florida
4855	Statutes, is amended to read:
4856	527.22  Florida Propane Gas Education, Safety, and Research
4857	Council established; membership; duties and responsibilities.--
4858	(4)  The council shall keep minutes, accounting records,
4859	and other records as necessary to clearly reflect all of the
4860	acts and transactions of the council and regularly report such
4861	information to the commissioner, along with such other
4862	information as the commissioner requires. All records of the
4863	council shall be kept on file with the department, and these
4864	records and other documents about matters within the
4865	jurisdiction of the council shall be subject to the review and
4866	inspection of the department's Inspector General, the Office of
4867	Government Accountability Auditor General, and the members of
4868	the council, or other interested parties upon request. All
4869	records of the council are subject to the provisions of s.
4870	119.07.
4871	Section 131.  Paragraph (c) of subsection (2) of section
4872	550.125, Florida Statutes, is amended to read:
4873	550.125  Uniform reporting system; bond requirement.--
4874	(2)
4875	(c)  The Auditor General and the Office of Program Policy
4876	Analysis and Government Accountability may, pursuant to the
4877	direction of the Auditor General their own authority or at the
4878	direction of the Legislative Auditing Committee, audit, examine,
4879	and check the books and records of any permitholder. These audit
4880	reports shall become part of, and be maintained in, the division
4881	files.
4882	Section 132.  Paragraph (d) of subsection (10) of section
4883	601.15, Florida Statutes, is amended to read:
4884	601.15  Advertising campaign; methods of conducting; excise
4885	tax; emergency reserve fund; citrus research.--
4886	(10)  The powers and duties of the Department of Citrus
4887	include the following:
4888	(d)  To keep books, records, and accounts of all of its
4889	activities, which books, records, and accounts shall be open to
4890	inspection, audit, and examination by the Auditor General and
4891	the Office of Program Policy Analysis and Government
4892	Accountability.
4893	Section 133.  Subsection (2) of section 616.263, Florida
4894	Statutes, is amended to read:
4895	616.263  Annual reports of authority.--
4896	(2)  The authority shall at all times maintain proper
4897	accounting systems and procedures and shall be subject to audit
4898	by the Office of Government Accountability Auditor General.
4899	Section 134.  Subsection (5) of section 744.708, Florida
4900	Statutes, is amended to read:
4901	744.708  Reports and standards.--
4902	(5)  An independent audit by a qualified certified public
4903	accountant shall be performed at least every 2 years. The audit
4904	should include an investigation into the practices of the office
4905	for managing the person and property of the wards. A copy of the
4906	report shall be submitted to the Statewide Public Guardianship
4907	Office. In addition, the office of public guardian shall be
4908	subject to audits or examinations by the Auditor General and the
4909	Office of Program Policy Analysis and Government Accountability
4910	pursuant to law.
4911	Section 135.  Subsection (3) of section 943.25, Florida
4912	Statutes, is amended to read:
4913	943.25  Criminal justice trust funds; source of funds; use
4914	of funds.--
4915	(3)  The Office of Government Accountability Auditor
4916	General is directed in its her or his audit of courts to
4917	ascertain that such assessments have been collected and remitted
4918	and shall report to the Legislature. All such records of the
4919	courts shall be open for its her or his inspection. The Office
4920	of Government Accountability Auditor General is further directed
4921	to conduct audits of the expenditures of the trust funds and to
4922	report to the Legislature. Such audits shall be conducted in
4923	accordance with s. 11.45.
4924	Section 136.  Paragraph (a) of subsection (1) of section
4925	944.105, Florida Statutes, is amended to read:
4926	944.105  Contractual arrangements with private entities for
4927	operation and maintenance of correctional facilities and
4928	supervision of inmates.--
4929	(1)  The Department of Corrections is authorized to enter
4930	into contracts with private vendors for the provision of the
4931	operation and maintenance of correctional facilities and the
4932	supervision of inmates. However, no such contract shall be
4933	entered into or renewed unless:
4934	(a)  The contract offers a substantial savings to the
4935	department, as determined by the department. In determining the
4936	cost savings, the department, after consultation with the Office
4937	of Government Accountability Auditor General, shall calculate
4938	all the cost components that contribute to the inmate per diem,
4939	including all administrative costs associated with central and
4940	regional office administration. Services which are provided to
4941	the department by other government agencies without any direct
4942	cost to the department shall be assigned an equivalent cost and
4943	included in the per diem. The private firm shall be assessed the
4944	total annual cost to the state of monitoring the contract;
4945	Section 137.  Paragraph (c) of subsection (2) of section
4946	944.512, Florida Statutes, is amended to read:
4947	944.512  State lien on proceeds from literary or other type
4948	of account of crime for which convicted.--
4949	(2)  The proceeds of such account shall be distributed in
4950	the following order:
4951	(c)  After payments have been made pursuant to paragraph
4952	(a) or paragraph (b), an amount equal to pay all court costs in
4953	the prosecution of the convicted felon, which shall include, but
4954	not be limited to, jury fees and expenses, court reporter fees,
4955	and reasonable per diem for the prosecuting attorneys for the
4956	state, shall go to the General Revenue Fund. Additional costs
4957	shall be assessed for the computed per capita cost of
4958	imprisonment or supervision by the state or county correctional
4959	system. Such costs shall be determined and certified by the
4960	prosecuting attorney and the imprisoning entity and subject to
4961	review by the Office of Government Accountability Auditor
4962	General.
4963	Section 138.  Subsections (3) and (5) of section 944.719,
4964	Florida Statutes, are amended to read:
4965	944.719  Adoption of rules, monitoring, and reporting.--
4966	(3)  The private vendor shall provide a work area at the
4967	private correctional facility for use by the contract monitor
4968	appointed by the department and shall provide the monitor with
4969	access to all data, reports, and other materials that the
4970	monitor and, the Auditor General, and the Office of Program
4971	Policy Analysis and Government Accountability determine are
4972	necessary to carry out monitoring and auditing responsibilities.
4973	(5)  The Office of Program Policy Analysis and Government
4974	Accountability shall conduct a performance audit, including a
4975	review of the annual financial audit of the private entity and
4976	shall deliver a report to the Legislature by February 1 of the
4977	third year following any contract awarded by the department for
4978	the operation of a correctional facility by a private vendor.
4979	(a)  The report shall determine the reasonableness of the
4980	cost analysis procedures used by the department for comparing
4981	services provided under the contract and for comparing the
4982	quality of the services provided under the contract with the
4983	costs and quality of similar services provided by the
4984	department.
4985	(b)  In preparing the report, the office shall consider, in
4986	addition to other factors it determines are significant:
4987	1.  The extent to which the private vendor and the
4988	department have complied with the terms of the contract and ss.
4989	944.710-944.719.
4990	2.  The wages and benefits that are provided to the staff
4991	of the private correctional facility as compared to wages and
4992	benefits provided to employees of the department performing
4993	comparable tasks.
4994	Section 139.  Subsections (1) and (3) of section 946.516,
4995	Florida Statutes, are amended to read:
4996	946.516  Corporation status report and annual financial
4997	audit report.--
4998	(1)  The corporation shall submit to the Governor and the
4999	Legislature, on or before July 1 of each year, a report on the
5000	status of the correctional work programs, including, but not
5001	limited to, the proposed use of the profits from such programs,
5002	a breakdown of the amount of noninmate labor used, work
5003	subcontracted to other vendors, use of consultants, finished
5004	goods purchased for resale, and the number of inmates working in
5005	the correctional work programs at the time of such report. In
5006	addition, the corporation shall submit to the department, the
5007	Governor, the Legislature, and the Office of Government
5008	Accountability Auditor General an annual financial audit report
5009	and such other information as may be requested by the
5010	Legislature, together with recommendations relating to
5011	provisions for reasonable tax incentives to private enterprises
5012	which employ inmates, parolees, or former inmates who have
5013	participated in correctional work programs.
5014	(3)  The corporation shall have an annual financial audit
5015	of its accounts and records by an independent certified public
5016	accountant retained by it and paid from its funds. The Auditor
5017	General or the director of the Office of Program Policy Analysis
5018	and Government Accountability may, pursuant to his or her own
5019	authority or at the direction of the Joint Legislative Auditing
5020	Committee, conduct an audit of the corporation.
5021	Section 140.  Subsection (3) of section 948.15, Florida
5022	Statutes, is amended to read:
5023	948.15  Misdemeanor probation services.--
5024	(3)  Any private entity providing services for the
5025	supervision of misdemeanor probationers must contract with the
5026	county in which the services are to be rendered. In a county
5027	with a population of less than 70,000, the county court judge,
5028	or the administrative judge of the county court in a county that
5029	has more than one county court judge, must approve the contract.
5030	Terms of the contract must state, but are not limited to:
5031	(a)  The extent of the services to be rendered by the
5032	entity providing supervision or rehabilitation.
5033	(b)  Staff qualifications and criminal record checks of
5034	staff in accordance with essential standards established by the
5035	American Correctional Association as of January 1, 1991.
5036	(c)  Staffing levels.
5037	(d)  The number of face-to-face contacts with the offender.
5038	(e)  Procedures for handling the collection of all offender
5039	fees and restitution.
5040	(f)  Procedures for handling indigent offenders which
5041	ensure placement irrespective of ability to pay.
5042	(g)  Circumstances under which revocation of an offender's
5043	probation may be recommended.
5044	(h)  Reporting and recordkeeping requirements.
5045	(i)  Default and contract termination procedures.
5046	(j)  Procedures that aid offenders with job assistance.
5047
5048	In addition, the entity shall supply the chief judge's office
5049	with a quarterly report summarizing the number of offenders
5050	supervised by the private entity, payment of the required
5051	contribution under supervision or rehabilitation, and the number
5052	of offenders for whom supervision or rehabilitation will be
5053	terminated. All records of the entity must be open to inspection
5054	upon the request of the county, the court, the Auditor General,
5055	the Office of Program Policy Analysis and Government
5056	Accountability, or agents thereof.
5057	Section 141.  Paragraph (a) of subsection (5) of section
5058	957.07, Florida Statutes, is amended to read:
5059	957.07  Cost-saving requirements.--
5060	(5)(a)  By February 1, 2002, and each year thereafter, the
5061	Prison Per-Diem Workgroup shall develop consensus per diem rates
5062	to be used when determining per diem rates of privately operated
5063	prisons. The Office of Program Policy Analysis and Government
5064	Accountability, the Office of the Auditor General, and the
5065	staffs of the appropriations committees of both the Senate and
5066	the House of Representatives are the principals of the
5067	workgroup. The workgroup may consult with other experts to
5068	assist in the development of the consensus per diem rates. All
5069	meetings of the workgroup shall be open to the public as
5070	provided in chapter 286.
5071	Section 142.  Section 957.11, Florida Statutes, is amended
5072	to read:
5073	957.11  Evaluation of costs and benefits of contracts.--The
5074	Office of Program Policy Analysis and Government Accountability
5075	may conduct an evaluation shall develop and implement an
5076	evaluation of the costs and benefits of each contract entered
5077	into under this chapter. This evaluation must include a
5078	comparison of the costs and benefits of constructing and
5079	operating prisons by the state versus by private contractors.
5080	The Office of Program Policy Analysis and Government
5081	Accountability shall also evaluate the performance of the
5082	private contractor at the end of the term of each management
5083	contract and make recommendations to the Speaker of the House of
5084	Representatives and the President of the Senate on whether to
5085	continue the contract.
5086	Section 143.  Paragraph (a) of subsection (1) of section
5087	985.31, Florida Statutes, is amended to read:
5088	985.31  Serious or habitual juvenile offender.--
5089	(1)  ASSESSMENT AND TREATMENT SERVICES.-Pursuant to the
5090	provisions of this chapter and the establishment of appropriate
5091	program guidelines and standards, contractual instruments, which
5092	shall include safeguards of all constitutional rights, shall be
5093	developed as follows:
5094	(a)  The department shall provide for:
5095	1.  The oversight of implementation of assessment and
5096	treatment approaches.
5097	2.  The identification and prequalification of appropriate
5098	individuals or not-for-profit organizations, including minority
5099	individuals or organizations when possible, to provide
5100	assessment and treatment services to serious or habitual
5101	delinquent children.
5102	3.  The monitoring and evaluation of assessment and
5103	treatment services for compliance with the provisions of this
5104	chapter and all applicable rules and guidelines pursuant
5105	thereto.
5106	4.  The development of an annual report on the performance
5107	of assessment and treatment to be presented to the Governor, the
5108	Attorney General, the President of the Senate, the Speaker of
5109	the House of Representatives, and the Office of Government
5110	Accountability Auditor General no later than January 1 of each
5111	year.
5112	Section 144.  Paragraph (a) of subsection (1) of section
5113	985.311, Florida Statutes, is amended to read:
5114	985.311  Intensive residential treatment program for
5115	offenders less than 13 years of age.--
5116	(1)  ASSESSMENT AND TREATMENT SERVICES.--Pursuant to the
5117	provisions of this chapter and the establishment of appropriate
5118	program guidelines and standards, contractual instruments, which
5119	shall include safeguards of all constitutional rights, shall be
5120	developed for intensive residential treatment programs for
5121	offenders less than 13 years of age as follows:
5122	(a)  The department shall provide for:
5123	1.  The oversight of implementation of assessment and
5124	treatment approaches.
5125	2.  The identification and prequalification of appropriate
5126	individuals or not-for-profit organizations, including minority
5127	individuals or organizations when possible, to provide
5128	assessment and treatment services to intensive offenders less
5129	than 13 years of age.
5130	3.  The monitoring and evaluation of assessment and
5131	treatment services for compliance with the provisions of this
5132	chapter and all applicable rules and guidelines pursuant
5133	thereto.
5134	4.  The development of an annual report on the performance
5135	of assessment and treatment to be presented to the Governor, the
5136	Attorney General, the President of the Senate, the Speaker of
5137	the House of Representatives, the Auditor General, and the
5138	Office of Program Policy Analysis and Government Accountability
5139	no later than January 1 of each year.
5140	Section 145.  Paragraph (d) of subsection (4) of section
5141	985.412, Florida Statutes, is amended to read:
5142	985.412  Quality assurance and cost-effectiveness.--
5143	(4)
5144	(d)  In collaboration with the Office of Economic and
5145	Demographic Research, and contract service providers, the
5146	department shall develop a work plan to refine the cost-
5147	effectiveness model so that the model is consistent with the
5148	performance-based program budgeting measures approved by the
5149	Legislature to the extent the department deems appropriate. The
5150	department shall notify the Office of Program Policy Analysis
5151	and Government Accountability of any meetings to refine the
5152	model.
5153	Section 146.  Subsection (3) of section 985.416, Florida
5154	Statutes, is amended to read:
5155	985.416  Innovation zones.--The department shall encourage
5156	each of the juvenile justice circuit boards to propose at least
5157	one innovation zone within the circuit for the purpose of
5158	implementing any experimental, pilot, or demonstration project
5159	that furthers the legislatively established goals of the
5160	department. An innovation zone is a defined geographic area such
5161	as a circuit, commitment region, county, municipality, service
5162	delivery area, school campus, or neighborhood providing a
5163	laboratory for the research, development, and testing of the
5164	applicability and efficacy of model programs, policy options,
5165	and new technologies for the department.
5166	(3)  Before implementing an innovation zone under this
5167	subsection, the secretary shall, in conjunction with the Office
5168	of Program Policy Analysis and Government Accountability,
5169	develop measurable and valid objectives for such zone within a
5170	negotiated reasonable period of time. Moneys designated for an
5171	innovation zone in one operating circuit may not be used to fund
5172	an innovation zone in another operating circuit.
5173	Section 147.  Subsection (4) of section 1001.24, Florida
5174	Statutes, is amended to read:
5175	1001.24  Direct-support organization; use of property;
5176	board of directors; audit.--
5177	(4)  ANNUAL AUDIT.--Each direct-support organization shall
5178	provide for an annual financial audit in accordance with s.
5179	215.981. The identity of donors who desire to remain anonymous
5180	shall be protected, and that anonymity shall be maintained in
5181	the auditor's report. All records of the organization other than
5182	the auditor's report, management letter, and any supplemental
5183	data requested by the Auditor General and the Office of Program
5184	Policy Analysis and Government Accountability shall be
5185	confidential and exempt from the provisions of s. 119.07(1).
5186	Section 148.  Subsection (4) of section 1001.453, Florida
5187	Statutes, is amended to read:
5188	1001.453  Direct-support organization; use of property;
5189	board of directors; audit.--
5190	(4)  ANNUAL AUDIT.--Each direct-support organization with
5191	more than $100,000 in expenditures or expenses shall provide for
5192	an annual financial audit of its financial statements in order
5193	to express an opinion on the fairness with which they are
5194	presented in conformance with generally accepted accounting
5195	principles. The audit is accounts and records, to be conducted
5196	by an independent certified public accountant in accordance with
5197	rules adopted by the Office of Government Accountability Auditor
5198	General pursuant to s. 11.45(8) and the Commissioner of
5199	Education. The annual audit report shall be submitted to the
5200	Office of Government Accountability and the district school
5201	board for review within 9 months after the end of the fiscal
5202	year or by the date established by year's end to the district
5203	school board and the Office of Government Accountability,
5204	whichever is earlier Auditor General. The Commissioner of
5205	Education, the Auditor General, and the Office of Program Policy
5206	Analysis and Government Accountability have the authority to
5207	require and receive from the organization or the district
5208	auditor any records relative to the operation of the
5209	organization. The identity of donors and all information
5210	identifying donors and prospective donors are confidential and
5211	exempt from the provisions of s. 119.07(1), and that anonymity
5212	shall be maintained in the auditor's report. All other records
5213	and information shall be considered public records for the
5214	purposes of chapter 119.
5215	Section 149.  Paragraph (d) of subsection (3) of section
5216	1002.22, Florida Statutes, is amended to read:
5217	1002.22  Student records and reports; rights of parents and
5218	students; notification; penalty.--
5219	(3)  RIGHTS OF PARENT OR STUDENT.--The parent of any
5220	student who attends or has attended any public school, area
5221	technical center, or public postsecondary educational
5222	institution shall have the following rights with respect to any
5223	records or reports created, maintained, and used by any public
5224	educational institution in the state. However, whenever a
5225	student has attained 18 years of age, or is attending a
5226	postsecondary educational institution, the permission or consent
5227	required of, and the rights accorded to, the parents of the
5228	student shall thereafter be required of and accorded to the
5229	student only, unless the student is a dependent student of such
5230	parents as defined in 26 U.S.C. s. 152 (s. 152 of the Internal
5231	Revenue Code of 1954). The State Board of Education shall adopt
5232	rules whereby parents or students may exercise these rights:
5233	(d)  Right of privacy.--Every student shall have a right of
5234	privacy with respect to the educational records kept on him or
5235	her. Personally identifiable records or reports of a student,
5236	and any personal information contained therein, are confidential
5237	and exempt from the provisions of s. 119.07(1). No state or
5238	local educational agency, board, public school, technical
5239	center, or public postsecondary educational institution shall
5240	permit the release of such records, reports, or information
5241	without the written consent of the student's parent, or of the
5242	student himself or herself if he or she is qualified as provided
5243	in this subsection, to any individual, agency, or organization.
5244	However, personally identifiable records or reports of a student
5245	may be released to the following persons or organizations
5246	without the consent of the student or the student's parent:
5247	1.  Officials of schools, school systems, technical
5248	centers, or public postsecondary educational institutions in
5249	which the student seeks or intends to enroll; and a copy of such
5250	records or reports shall be furnished to the parent or student
5251	upon request.
5252	2.  Other school officials, including teachers within the
5253	educational institution or agency, who have legitimate
5254	educational interests in the information contained in the
5255	records.
5256	3.  The United States Secretary of Education, the Director
5257	of the National Institute of Education, the Assistant Secretary
5258	for Education, the Comptroller General of the United States, or
5259	state or local educational authorities who are authorized to
5260	receive such information subject to the conditions set forth in
5261	applicable federal statutes and regulations of the United States
5262	Department of Education, or in applicable state statutes and
5263	rules of the State Board of Education.
5264	4.  Other school officials, in connection with a student's
5265	application for or receipt of financial aid.
5266	5.  Individuals or organizations conducting studies for or
5267	on behalf of an institution or a board of education for the
5268	purpose of developing, validating, or administering predictive
5269	tests, administering student aid programs, or improving
5270	instruction, if such studies are conducted in such a manner as
5271	will not permit the personal identification of students and
5272	their parents by persons other than representatives of such
5273	organizations and if such information will be destroyed when no
5274	longer needed for the purpose of conducting such studies.
5275	6.  Accrediting organizations, in order to carry out their
5276	accrediting functions.
5277	7.  School readiness coalitions and the Florida Partnership
5278	for School Readiness in order to carry out their assigned
5279	duties.
5280	8.  For use as evidence in student expulsion hearings
5281	conducted by a district school board pursuant to the provisions
5282	of chapter 120.
5283	9.  Appropriate parties in connection with an emergency, if
5284	knowledge of the information in the student's educational
5285	records is necessary to protect the health or safety of the
5286	student or other individuals.
5287	10.  The Auditor General and the Office of Program Policy
5288	Analysis and Government Accountability in connection with their
5289	official functions; however, except when the collection of
5290	personally identifiable information is specifically authorized
5291	by law, any data collected by the Auditor General and the Office
5292	of Program Policy Analysis and Government Accountability is
5293	confidential and exempt from the provisions of s. 119.07(1) and
5294	shall be protected in such a way as will not permit the personal
5295	identification of students and their parents by other than the
5296	Auditor General, the Office of Program Policy Analysis and
5297	Government Accountability, and its their staff, and such
5298	personally identifiable data shall be destroyed when no longer
5299	needed for the Auditor General's and the Office of Program
5300	Policy Analysis and Government Accountability's official use.
5301	11.a.  A court of competent jurisdiction in compliance with
5302	an order of that court or the attorney of record pursuant to a
5303	lawfully issued subpoena, upon the condition that the student
5304	and the student's parent are notified of the order or subpoena
5305	in advance of compliance therewith by the educational
5306	institution or agency.
5307	b.  A person or entity pursuant to a court of competent
5308	jurisdiction in compliance with an order of that court or the
5309	attorney of record pursuant to a lawfully issued subpoena, upon
5310	the condition that the student, or his or her parent if the
5311	student is either a minor and not attending a postsecondary
5312	educational institution or a dependent of such parent as defined
5313	in 26 U.S.C. s. 152 (s. 152 of the Internal Revenue Code of
5314	1954), is notified of the order or subpoena in advance of
5315	compliance therewith by the educational institution or agency.
5316	12.  Credit bureaus, in connection with an agreement for
5317	financial aid that the student has executed, provided that such
5318	information may be disclosed only to the extent necessary to
5319	enforce the terms or conditions of the financial aid agreement.
5320	Credit bureaus shall not release any information obtained
5321	pursuant to this paragraph to any person.
5322	13.  Parties to an interagency agreement among the
5323	Department of Juvenile Justice, school and law enforcement
5324	authorities, and other signatory agencies for the purpose of
5325	reducing juvenile crime and especially motor vehicle theft by
5326	promoting cooperation and collaboration, and the sharing of
5327	appropriate information in a joint effort to improve school
5328	safety, to reduce truancy and in-school and out-of-school
5329	suspensions, and to support alternatives to in-school and out-
5330	of-school suspensions and expulsions that provide structured and
5331	well-supervised educational programs supplemented by a
5332	coordinated overlay of other appropriate services designed to
5333	correct behaviors that lead to truancy, suspensions, and
5334	expulsions, and that support students in successfully completing
5335	their education. Information provided in furtherance of such
5336	interagency agreements is intended solely for use in determining
5337	the appropriate programs and services for each juvenile or the
5338	juvenile's family, or for coordinating the delivery of such
5339	programs and services, and as such is inadmissible in any court
5340	proceedings prior to a dispositional hearing unless written
5341	consent is provided by a parent or other responsible adult on
5342	behalf of the juvenile.
5343
5344	This paragraph does not prohibit any educational institution
5345	from publishing and releasing to the general public directory
5346	information relating to a student if the institution elects to
5347	do so. However, no educational institution shall release, to any
5348	individual, agency, or organization that is not listed in
5349	subparagraphs 1.-13., directory information relating to the
5350	student body in general or a portion thereof unless it is
5351	normally published for the purpose of release to the public in
5352	general. Any educational institution making directory
5353	information public shall give public notice of the categories of
5354	information that it has designated as directory information with
5355	respect to all students attending the institution and shall
5356	allow a reasonable period of time after such notice has been
5357	given for a parent or student to inform the institution in
5358	writing that any or all of the information designated should not
5359	be released.
5360	Section 150.  Subsections (4) through (9) of section
5361	1002.36, Florida Statutes, are renumbered as subsections (3)
5362	through (8), respectively, and present subsection (3) of said
5363	section is amended to read:
5364	1002.36  Florida School for the Deaf and the Blind.--
5365	(3)  AUDITS.--The Auditor General shall audit the Florida
5366	School for the Deaf and the Blind as provided in chapter 11.
5367	Section 151.  Paragraph (d) of subsection (6) of section
5368	1002.37, Florida Statutes, is amended to read:
5369	1002.37  The Florida Virtual School.--
5370	(6)  The board of trustees shall annually submit to the
5371	Governor, the Legislature, the Commissioner of Education, and
5372	the State Board of Education a complete and detailed report
5373	setting forth:
5374	(d)  A copy of an annual financial audit of the accounts
5375	and records of the Florida Virtual School, conducted by an
5376	independent certified public accountant and performed in
5377	accordance with rules adopted by the Office of Government
5378	Accountability Auditor General.
5379	Section 152.  Subsection (5) of section 1004.28, Florida
5380	Statutes, is amended to read:
5381	1004.28  Direct-support organizations; use of property;
5382	board of directors; activities; audit; facilities.--
5383	(5)  ANNUAL AUDIT.-Each direct-support organization shall
5384	provide for an annual financial audit of its financial
5385	statements in order to express an opinion on the fairness with
5386	which they are presented in conformance with generally accepted
5387	accounting principles. The audit is accounts and records to be
5388	conducted by an independent certified public accountant in
5389	accordance with rules adopted by the Office of Government
5390	Accountability Auditor General pursuant to s. 11.45(8) and by
5391	the university board of trustees. The annual audit report shall
5392	be submitted to the Office of Government Accountability and the
5393	State Board of Education for review, within 9 months after the
5394	end of the fiscal year or by, to the date established by Auditor
5395	General and the State Board of Education, whichever is earlier
5396	for review. The State Board of Education, the university board
5397	of trustees, the Auditor General, and the Office of Program
5398	Policy Analysis and Government Accountability shall have the
5399	authority to require and receive from the organization or from
5400	its independent auditor any records relative to the operation of
5401	the organization. The identity of donors who desire to remain
5402	anonymous shall be protected, and that anonymity shall be
5403	maintained in the auditor's report. All records of the
5404	organization other than the auditor's report, management letter,
5405	and any supplemental data requested by the State Board of
5406	Education, the university board of trustees, the Auditor
5407	General, and the Office of Program Policy Analysis and
5408	Government Accountability shall be confidential and exempt from
5409	the provisions of s. 119.07(1).
5410	Section 153.  Subsection (5) of section 1004.29, Florida
5411	Statutes, is amended to read:
5412	1004.29  University health services support
5413	organizations.--
5414	(5)  Each university health services support organization
5415	shall provide for an annual financial audit in accordance with
5416	s. 1004.28(5). The auditor's report, management letter, and any
5417	supplemental data requested by the State Board of Education, the
5418	university board of trustees, and the Office of Government
5419	Accountability Auditor General shall be considered public
5420	records, pursuant to s. 119.07.
5421	Section 154.  Paragraph (d) of subsection (2) and paragraph
5422	(b) of subsection (8) of section 1004.43, Florida Statutes, are
5423	amended to read:
5424	1004.43  H. Lee Moffitt Cancer Center and Research
5425	Institute.--There is established the H. Lee Moffitt Cancer
5426	Center and Research Institute at the University of South
5427	Florida.
5428	(2)  The State Board of Education shall provide in the
5429	agreement with the not-for-profit corporation for the following:
5430	(d)  Preparation of an annual financial audit of the not-
5431	for-profit corporation's accounts and records and the accounts
5432	and records of any subsidiaries to be conducted by an
5433	independent certified public accountant. The annual audit report
5434	shall include a management letter, as defined in s. 11.45, and
5435	shall be submitted to the Office of Government Accountability
5436	Auditor General and the State Board of Education. The State
5437	Board of Education, the Auditor General, and the Office of
5438	Program Policy Analysis and Government Accountability shall have
5439	the authority to require and receive from the not-for-profit
5440	corporation and any subsidiaries or from their independent
5441	auditor any detail or supplemental data relative to the
5442	operation of the not-for-profit corporation or subsidiary.
5443	(8)
5444	(b)  Proprietary confidential business information is
5445	confidential and exempt from the provisions of s. 119.07(1) and
5446	s. 24(a), Art. I of the State Constitution. However, the Auditor
5447	General, the Office of Program Policy Analysis and Government
5448	Accountability, and the State Board of Education, pursuant to
5449	their oversight and auditing functions, must be given access to
5450	all proprietary confidential business information upon request
5451	and without subpoena and must maintain the confidentiality of
5452	information so received. As used in this paragraph, the term
5453	"proprietary confidential business information" means
5454	information, regardless of its form or characteristics, which is
5455	owned or controlled by the not-for-profit corporation or its
5456	subsidiaries; is intended to be and is treated by the not-for-
5457	profit corporation or its subsidiaries as private and the
5458	disclosure of which would harm the business operations of the
5459	not-for-profit corporation or its subsidiaries; has not been
5460	intentionally disclosed by the corporation or its subsidiaries
5461	unless pursuant to law, an order of a court or administrative
5462	body, a legislative proceeding pursuant to s. 5, Art. III of the
5463	State Constitution, or a private agreement that provides that
5464	the information may be released to the public; and which is
5465	information concerning:
5466	1.  Internal auditing controls and reports of internal
5467	auditors;
5468	2.  Matters reasonably encompassed in privileged attorney-
5469	client communications;
5470	3.  Contracts for managed-care arrangements, including
5471	preferred provider organization contracts, health maintenance
5472	organization contracts, and exclusive provider organization
5473	contracts, and any documents directly relating to the
5474	negotiation, performance, and implementation of any such
5475	contracts for managed-care arrangements;
5476	4.  Bids or other contractual data, banking records, and
5477	credit agreements the disclosure of which would impair the
5478	efforts of the not-for-profit corporation or its subsidiaries to
5479	contract for goods or services on favorable terms;
5480	5.  Information relating to private contractual data, the
5481	disclosure of which would impair the competitive interest of the
5482	provider of the information;
5483	6.  Corporate officer and employee personnel information;
5484	7.  Information relating to the proceedings and records of
5485	credentialing panels and committees and of the governing board
5486	of the not-for-profit corporation or its subsidiaries relating
5487	to credentialing;
5488	8.  Minutes of meetings of the governing board of the not-
5489	for-profit corporation and its subsidiaries, except minutes of
5490	meetings open to the public pursuant to subsection (9);
5491	9.  Information that reveals plans for marketing services
5492	that the corporation or its subsidiaries reasonably expect to be
5493	provided by competitors;
5494	10.  Trade secrets as defined in s. 688.002, including
5495	reimbursement methodologies or rates; or
5496	11.  The identity of donors or prospective donors of
5497	property who wish to remain anonymous or any information
5498	identifying such donors or prospective donors. The anonymity of
5499	these donors or prospective donors must be maintained in the
5500	auditor's report.
5501
5502	As used in this paragraph, the term "managed care" means systems
5503	or techniques generally used by third-party payors or their
5504	agents to affect access to and control payment for health care
5505	services. Managed-care techniques most often include one or more
5506	of the following: prior, concurrent, and retrospective review of
5507	the medical necessity and appropriateness of services or site of
5508	services; contracts with selected health care providers;
5509	financial incentives or disincentives related to the use of
5510	specific providers, services, or service sites; controlled
5511	access to and coordination of services by a case manager; and
5512	payor efforts to identify treatment alternatives and modify
5513	benefit restrictions for high-cost patient care.
5514	Section 155.  Paragraph (d) of subsection (3) of section
5515	1004.445, Florida Statutes, is amended to read:
5516	1004.445  Florida Alzheimer's Center and Research
5517	Institute.--
5518	(3)  The State Board of Education shall provide in the
5519	agreement with the not-for-profit corporation for the following:
5520	(d)  Preparation of an annual postaudit of the not-for-
5521	profit corporation's financial accounts and the financial
5522	accounts of any subsidiaries to be conducted by an independent
5523	certified public accountant. The annual audit report shall
5524	include management letters and shall be submitted to the Office
5525	of Government Accountability Auditor General and the State Board
5526	of Education for review. The State Board of Education, the
5527	Auditor General, and the Office of Program Policy Analysis and
5528	Government Accountability shall have the authority to require
5529	and receive from the not-for-profit corporation and any
5530	subsidiaries, or from their independent auditor, any detail or
5531	supplemental data relative to the operation of the not-for-
5532	profit corporation or subsidiary.
5533	Section 156.  Subsection (8) of section 1004.447, Florida
5534	Statutes, is amended to read:
5535	1004.447  Florida Institute for Human and Machine
5536	Cognition, Inc.--
5537	(8)  The Board of Governors, the Board of Trustees of the
5538	University of West Florida, the Auditor General, and the Office
5539	of Program Policy Analysis and Government Accountability may
5540	require and receive from the corporation and any subsidiary, or
5541	from their independent auditor, any detail or supplemental data
5542	relative to the operation of the corporation or subsidiary.
5543	Section 157.  Subsection (2) of section 1004.58, Florida
5544	Statutes, is amended to read:
5545	1004.58  Leadership Board for Applied Research and Public
5546	Service.--
5547	(2)  Membership of the board shall be:
5548	(a)  The Commissioner of Education, or the commissioner's
5549	designee, who shall serve as chair.
5550	(b)  The director of the Office of Planning and Budgeting
5551	of the Executive Office of the Governor.
5552	(c)  The secretary of the Department of Management
5553	Services.
5554	(d)  The director of Economic and Demographic Research.
5555	(e)  The director of the Office of Program Policy Analysis
5556	and Government Accountability.
5557	(e)(f)  The President of the Florida League of Cities.
5558	(f)(g)  The President for the Florida Association of
5559	Counties.
5560	(g)(h)  The President of the Florida School Board
5561	Association.
5562	(h)(i)  Five additional university president members,
5563	designated by the commissioner, to rotate annually.
5564	Section 158.  Subsection (6) of section 1004.70, Florida
5565	Statutes, is amended to read:
5566	1004.70  Community college direct-support organizations.--
5567	(6)  ANNUAL AUDIT.--Each direct-support organization shall
5568	provide for an annual financial audit of its financial
5569	statements in order to express an opinion on the fairness with
5570	which they are presented in conformance with generally accepted
5571	accounting principles. The audit is to be conducted by an
5572	independent certified public accountant in accordance with rules
5573	adopted by the Office of Government Accountability Auditor
5574	General pursuant to s. 11.45(8). The annual audit report must be
5575	submitted to the Office of Government Accountability, the State
5576	Board of Education, and the board of trustees for review, within
5577	9 months after the end of the fiscal year or by, to the date
5578	established by Auditor General, the State Board of Education,
5579	whichever is earlier and the board of trustees for review. The
5580	board of trustees, the Auditor General, and the Office of
5581	Program Policy Analysis and Government Accountability may
5582	require and receive from the organization or from its
5583	independent auditor any detail or supplemental data relative to
5584	the operation of the organization. The identity of donors who
5585	desire to remain anonymous shall be protected, and that
5586	anonymity shall be maintained in the auditor's report. All
5587	records of the organization, other than the auditor's report,
5588	any information necessary for the auditor's report, any
5589	information related to the expenditure of funds, and any
5590	supplemental data requested by the board of trustees, the
5591	Auditor General, and the Office of Program Policy Analysis and
5592	Government Accountability, shall be confidential and exempt from
5593	the provisions of s. 119.07(1).
5594	Section 159.  Subsection (5) of section 1004.78, Florida
5595	Statutes, is amended to read:
5596	1004.78  Technology transfer centers at community
5597	colleges.--
5598	(5)  A technology transfer center shall be financed from
5599	the Academic Improvement Program or from moneys of a community
5600	college which are on deposit or received for use in the
5601	activities conducted in the center. Such moneys shall be
5602	deposited by the community college in a permanent technology
5603	transfer fund in a depository or depositories approved for the
5604	deposit of state funds and shall be accounted for and disbursed
5605	subject to audit by the Office of Government Accountability
5606	Auditor General.
5607	Section 160.  Subsection (7) of section 1005.37, Florida
5608	Statutes, is amended to read:
5609	1005.37  Student Protection Fund.--
5610	(7)  The Student Protection Fund must be actuarially sound,
5611	periodically audited by the Office of Government Accountability
5612	Auditor General in connection with its his or her audit of the
5613	Department of Education, and reviewed to determine if additional
5614	fees must be charged to schools eligible to participate in the
5615	fund.
5616	Section 161.  Subsection (6) of section 1006.07, Florida
5617	Statutes, is amended to read:
5618	1006.07  District school board duties relating to student
5619	discipline and school safety.--The district school board shall
5620	provide for the proper accounting for all students, for the
5621	attendance and control of students at school, and for proper
5622	attention to health, safety, and other matters relating to the
5623	welfare of students, including:
5624	(6)  SAFETY AND SECURITY BEST PRACTICES.-Use the Safety and
5625	Security Best Practices developed by the Office of Program
5626	Policy Analysis and Government Accountability to conduct a self-
5627	assessment of the school districts' current safety and security
5628	practices. Based on these self-assessment findings, the district
5629	school superintendent shall provide recommendations to the
5630	district school board which identify strategies and activities
5631	that the district school board should implement in order to
5632	improve school safety and security. Annually each district
5633	school board must receive the self-assessment results at a
5634	publicly noticed district school board meeting to provide the
5635	public an opportunity to hear the district school board members
5636	discuss and take action on the report findings. Each district
5637	school superintendent shall report the self-assessment results
5638	and school board action to the commissioner within 30 days after
5639	the district school board meeting.
5640	Section 162.  Section 1006.19, Florida Statutes, is amended
5641	to read:
5642	1006.19  Audit of records of nonprofit corporations and
5643	associations handling interscholastic activities.--
5644	(1)  Each nonprofit association or corporation that
5645	operates for the purpose of supervising and controlling
5646	interscholastic activities of public high schools and whose
5647	membership is composed of duly certified representatives of
5648	public high schools, and whose rules and regulations are
5649	established by members thereof, shall have an annual financial
5650	audit of its accounts and records by an independent certified
5651	public accountant retained by it and paid from its funds. The
5652	accountant shall furnish a copy of the audit report to the
5653	Office of Government Accountability Auditor General.
5654	(2)  Any such nonprofit association or corporation shall
5655	keep adequate and complete records of all moneys received by it,
5656	including the source and amount, and all moneys spent by it,
5657	including salaries, fees, expenses, travel allowances, and all
5658	other items of expense. All records of any such organization
5659	shall be open for inspection by the Office of Government
5660	Accountability Auditor General.
5661	Section 163.  Section 1008.35, Florida Statutes, is amended
5662	to read:
5663	1008.35  Best financial management practices for school
5664	districts; standards; reviews; designation of school
5665	districts.--
5666	(1)  The purpose of best financial management practices
5667	reviews is to improve Florida school district management and use
5668	of resources and to identify cost savings. The Office of Program
5669	Policy Analysis and Government Accountability is (OPPAGA) and
5670	the Office of the Auditor General are directed to develop a
5671	system for reviewing the financial management practices of
5672	school districts. In this system, the Auditor General shall
5673	assist OPPAGA in examining district operations to determine
5674	whether they meet "best financial management practices."
5675	(2)  The best financial management practices adopted by the
5676	Commissioner of Education may be updated periodically after
5677	consultation with the Legislature, the Governor, the Department
5678	of Education, school districts, and the Office of Government
5679	Accountability Auditor General. The Office of Government
5680	Accountability OPPAGA shall submit to the Commissioner of
5681	Education for review and adoption proposed revisions to the best
5682	financial management practices adopted by the commissioner. The
5683	best financial management practices, at a minimum, must instill
5684	public confidence by addressing the school district's use of
5685	resources, identifying ways that the district could save funds,
5686	and improving districts' performance accountability systems,
5687	including public accountability. To achieve these objectives,
5688	best practices shall be developed for, but need not be limited
5689	to, the following areas:
5690	(a)  Management structures.
5691	(b)  Performance accountability.
5692	(c)  Efficient delivery of educational services, including
5693	instructional materials.
5694	(d)  Administrative and instructional technology.
5695	(e)  Personnel systems and benefits management.
5696	(f)  Facilities construction.
5697	(g)  Facilities maintenance.
5698	(h)  Student transportation.
5699	(i)  Food service operations.
5700	(j)  Cost control systems, including asset management, risk
5701	management, financial management, purchasing, internal auditing,
5702	and financial auditing.
5703
5704	In areas for which the commissioner has not adopted best
5705	practices, The Office of Government Accountability OPPAGA may
5706	develop additional best financial management practices, with
5707	input from a broad range of stakeholders. The Office of
5708	Government Accountability OPPAGA shall present any additional
5709	best practices to the commissioner for review and adoption.
5710	Revised best financial management practices adopted by the
5711	commissioner must be used in the next year's scheduled school
5712	district reviews conducted according to this section.
5713	(3)  The Office of Government Accountability OPPAGA shall
5714	contract with a private firm selected through a formal request
5715	for proposal process to perform the review, to the extent that
5716	funds are provided for this purpose in the General
5717	Appropriations Act each year. When sufficient funds are not
5718	provided to contract for all the scheduled best financial
5719	management practices reviews, the Office of Government
5720	Accountability OPPAGA shall conduct the remaining reviews
5721	scheduled for that year, except as otherwise provided in this
5722	act. At least one member of the private firm review team shall
5723	have expertise in school district finance. The scope of the
5724	review shall focus on the best practices adopted by the
5725	Commissioner of Education, pursuant to subsection (2). The
5726	Office of Government Accountability OPPAGA may include
5727	additional items in the scope of the review after seeking input
5728	from the school district and the Department of Education.
5729	(4)  The Office of Government Accountability OPPAGA shall
5730	consult with the Commissioner of Education throughout the best
5731	practices review process to ensure that the technical expertise
5732	of the Department of Education benefits the review process and
5733	supports the school districts before, during, and after the
5734	review.
5735	(5)  It is the intent of the Legislature that each school
5736	district shall be subject to a best financial management
5737	practices review. The Legislature also intends that all school
5738	districts shall be reviewed on a continuing 5-year cycle, as
5739	follows, unless specified otherwise in the General
5740	Appropriations Act, or as provided in this section:
5741	(a)  Year 1: Hillsborough, Sarasota, Collier, Okaloosa,
5742	Alachua, St. Lucie, Santa Rosa, Hernando, Indian River, Monroe,
5743	Osceola, and Bradford.
5744	(b)  Year 2: Miami-Dade, Duval, Volusia, Bay, Columbia,
5745	Suwannee, Wakulla, Baker, Union, Hamilton, Jefferson, Gadsden,
5746	and Franklin.
5747	(c)  Year 3: Palm Beach, Orange, Seminole, Lee, Escambia,
5748	Leon, Levy, Taylor, Madison, Gilchrist, Gulf, Dixie, Liberty,
5749	and Lafayette.
5750	(d)  Year 4: Pinellas, Pasco, Marion, Manatee, Clay,
5751	Charlotte, Citrus, Highlands, Nassau, Hendry, Okeechobee,
5752	Hardee, DeSoto, and Glades.
5753	(e)  Year 5: Broward, Polk, Brevard, Lake, St. Johns,
5754	Martin, Putnam, Jackson, Flagler, Walton, Sumter, Holmes,
5755	Washington, and Calhoun.
5756	(6)(a)  The Joint Legislative Auditing Committee may adjust
5757	the schedule of districts to be reviewed when unforeseen
5758	circumstances prevent initiation of reviews scheduled in a given
5759	year.
5760	(b)  Once the 5-year cycle has been completed, reviews
5761	shall continue, beginning again with those districts included in
5762	year one of the cycle unless a district has requested and
5763	received a waiver as provided in subsection (17).
5764	(7)  At the direction of the Joint Legislative Auditing
5765	Committee or the President of the Senate and the Speaker of the
5766	House of Representatives, and subject to funding by the
5767	Legislature, the Office of Government Accountability OPPAGA may
5768	conduct, or contract with a private firm to conduct, up to two
5769	additional best financial management practices reviews in
5770	districts not scheduled for review during that year if such
5771	review is necessary to address adverse financial conditions.
5772	(8)  Reviews shall be conducted by the Office of Government
5773	Accountability OPPAGA and the consultant to the extent
5774	specifically funded by the Legislature in the General
5775	Appropriations Act for this purpose. Such funds may be used for
5776	the cost of reviews by the Office of Government Accountability
5777	OPPAGA and private consultants contracted by the Office of
5778	Government Accountability director of OPPAGA. Costs may include
5779	professional services, travel expenses of the Office of
5780	Government Accountability OPPAGA and staff of the Auditor
5781	General, and any other necessary expenses incurred as part of a
5782	best financial management practices review.
5783	(9)  Districts scheduled for review must complete a self-
5784	assessment instrument provided by the Office of Government
5785	Accountability OPPAGA which indicates the school district's
5786	evaluation of its performance on each best practice. The
5787	district must begin the self-assessment not later than 60 days
5788	prior to the commencement of the review. The completed self-
5789	assessment instrument and supporting documentation must be
5790	submitted to the Office of Government Accountability OPPAGA not
5791	later than the date of commencement of the review as notified by
5792	the Office of Government Accountability OPPAGA. The best
5793	practice review team will use this self-assessment information
5794	during their review of the district.
5795	(10)  During the review, the Office of Government
5796	Accountability OPPAGA and the consultant conducting the review,
5797	if any, shall hold at least one advertised public forum as part
5798	of the review in order to explain the best financial management
5799	practices review process and obtain input from students,
5800	parents, the business community, and other district residents
5801	regarding their concerns about the operations and management of
5802	the school district.
5803	(11)  District reviews conducted under this section must be
5804	completed within 6 months after commencement. The Office of
5805	Government Accountability OPPAGA shall issue a final report to
5806	the President of the Senate, the Speaker of the House of
5807	Representatives, and the district regarding the district's use
5808	of best financial management practices and cost savings
5809	recommendations within 60 days after completing the reviews.
5810	Copies of the final report shall be provided to the Governor,
5811	the Commissioner of Education, and to the chairs of school
5812	advisory councils and district advisory councils established
5813	pursuant to s. 1001.452(1)(a) and (b). The district school board
5814	shall notify all members of the school advisory councils and
5815	district advisory council by mail that the final report has been
5816	delivered to the school district and to the council chairs. The
5817	notification shall also inform members of the Office of
5818	Government Accountability OPPAGA website address at which an
5819	electronic copy of the report is available.
5820	(12)  After receipt of the final report and before the
5821	district school board votes whether to adopt the action plan, or
5822	if no action plan was required because the district was found to
5823	be using the best practices, the district school board shall
5824	hold an advertised public forum to accept public input and
5825	review the findings and recommendations of the report. The
5826	district school board shall advertise and promote this forum in
5827	a manner appropriate to inform school and district advisory
5828	councils, parents, school district employees, the business
5829	community, and other district residents of the opportunity to
5830	attend this meeting. The Office of Government Accountability
5831	OPPAGA and the consultant, if any, shall also be represented at
5832	this forum.
5833	(13)(a)  If the district is found not to conform to best
5834	financial management practices, the report must contain an
5835	action plan detailing how the district could meet the best
5836	practices within 2 years. The district school board must decide,
5837	by a majority plus one vote within 90 days after receipt of the
5838	final report, whether or not to implement the action plan and
5839	pursue a "Seal of Best Financial Management" awarded by the
5840	State Board of Education to qualified school districts. If a
5841	district fails to vote on the action plan within 90 days,
5842	district school board members may be required to appear and
5843	present testimony before a legislative committee, pursuant to s.
5844	11.143.
5845	(b)  The district school board may vote to reverse a
5846	decision not to implement an action plan, provided that the
5847	action plan is implemented and there is still sufficient time,
5848	as determined by the district school board, to meet the best
5849	practices within 2 years after issuance of the final report.
5850	(c)  Within 90 days after the receipt of the final report,
5851	the district school board must notify the Auditor General OPPAGA
5852	and the Commissioner of Education in writing of the date and
5853	outcome of the district school board vote on whether to adopt
5854	the action plan. If the district school board fails to vote on
5855	whether to adopt the action plan, the district school
5856	superintendent must notify the Office of Government
5857	Accountability OPPAGA and the Commissioner of Education. The
5858	Department of Education may contact the school district, assess
5859	the situation, urge the district school board to vote, and offer
5860	technical assistance, if needed.
5861	(14)  If a district school board votes to implement the
5862	action plan:
5863	(a)  No later than 1 year after receipt of the final
5864	report, the district school board must submit an initial status
5865	report to the President of the Senate, the Speaker of the House
5866	of Representatives, the Governor, the Office of Government
5867	Accountability OPPAGA, the Auditor General, the State Board of
5868	Education, and the Commissioner of Education on progress made
5869	toward implementing the action plan and whether changes have
5870	occurred in other areas of operation that would affect
5871	compliance with the best practices.
5872	(b)  A second status report must be submitted by the school
5873	district to the President of the Senate, the Speaker of the
5874	House of Representatives, the Governor, the Office of Government
5875	Accountability OPPAGA, the Auditor General, the Commissioner of
5876	Education, and the State Board of Education no later than 1 year
5877	after submission of the initial report.
5878
5879	Status reports are not required once the Office of Government
5880	Accountability OPPAGA concludes that the district is using best
5881	practices.
5882	(15)  After receipt of each of a district's two status
5883	reports required by subsection (14), the Office of Government
5884	Accountability OPPAGA shall assess the district's implementation
5885	of the action plan and progress toward implementing the best
5886	financial management practices in areas covered by the plan.
5887	Following each assessment, the Office of Government
5888	Accountability OPPAGA shall issue a report to the President of
5889	the Senate, the Speaker of the House of Representatives, and the
5890	district indicating whether the district has successfully
5891	implemented the best financial management practices. Copies of
5892	the report must be provided to the Governor, the Auditor
5893	General, the Commissioner of Education, and the State Board of
5894	Education. If a district has failed to implement an action plan
5895	adopted pursuant to subsection (13), district school board
5896	members and the district school superintendent may be required
5897	to appear before a legislative committee, pursuant to s. 11.143,
5898	to present testimony regarding the district's failure to
5899	implement such action plan.
5900	(16)  District school boards that successfully implement
5901	the best financial management practices within 2 years, or are
5902	determined in the review to be using the best practices, are
5903	eligible to receive a "Seal of Best Financial Management." Upon
5904	notification to the Commissioner of Education and the State
5905	Board of Education by the Office of Government Accountability
5906	OPPAGA that a district has been found to be using the best
5907	financial management practices, the State Board of Education
5908	shall award that district a "Seal of Best Financial Management"
5909	certifying that the district is adhering to the state's best
5910	financial management practices. The State Board of Education
5911	designation shall be effective for 5 years from the
5912	certification date or until the next review is completed,
5913	whichever is later. During the designation period, the district
5914	school board shall annually, not later than the anniversary date
5915	of the certification, notify the Office of Government
5916	Accountability OPPAGA, the Auditor General, the Commissioner of
5917	Education, and the State Board of Education of any changes in
5918	policies or operations or any other situations that would not
5919	conform to the state's best financial management practices. The
5920	State Board of Education may revoke the designation of a
5921	district school board at any time if it determines that a
5922	district is no longer complying with the state's best financial
5923	management practices. If no such changes have occurred and the
5924	district school board determines that the school district
5925	continues to conform to the best financial management practices,
5926	the district school board shall annually report that information
5927	to the State Board of Education, with copies to the Office of
5928	Government Accountability OPPAGA, the Auditor General, and the
5929	Commissioner of Education.
5930	(17)(a)  A district school board that has been awarded a
5931	"Seal of Best Financial Management" by the State Board of
5932	Education and has annually reported to the State Board of
5933	Education that the district is still conforming to the best
5934	financial management practices may request a waiver from
5935	undergoing its next scheduled Best Financial Management
5936	Practices review.
5937	(b)  To apply for such waiver, not later than September 1
5938	of the fiscal year prior to the fiscal year in which the
5939	district is next scheduled for review, the district school board
5940	shall certify to the Office of Government Accountability OPPAGA
5941	and the Department of Education the district school board's
5942	determination that the school district is still conforming to
5943	the best financial management practices.
5944	(c)  After consultation with the Department of Education
5945	and review of the district school board's determination, the
5946	Office of Government Accountability OPPAGA may recommend to the
5947	Legislative Budget Commission that the district be granted a
5948	waiver for the next scheduled Best Financial Management
5949	Practices review. If approved for waiver, the Office of
5950	Government Accountability OPPAGA shall notify the school
5951	district and the Department of Education that no review of that
5952	district will be conducted during the next scheduled review
5953	cycle. In that event, the district school board must continue
5954	annual reporting to the State Board of Education as required in
5955	subsection (16). District school boards granted a waiver for one
5956	review cycle are not eligible for waiver of the next scheduled
5957	review cycle.
5958	(18)  District school boards that receive a best financial
5959	management practices review must maintain records that will
5960	enable independent verification of the implementation of the
5961	action plan and any related fiscal impacts.
5962	(19)  Unrestricted cost savings resulting from
5963	implementation of the best financial management practices must
5964	be spent at the school and classroom levels for teacher
5965	salaries, teacher training, improved classroom facilities,
5966	student supplies, textbooks, classroom technology, and other
5967	direct student instruction activities. Cost savings identified
5968	for a program that has restrictive expenditure requirements
5969	shall be used for the enhancement of the specific program.
5970	Section 164.  Subsection (1) of section 1008.46, Florida
5971	Statutes, is amended to read:
5972	1008.46  State university accountability process.--It is
5973	the intent of the Legislature that an accountability process be
5974	implemented that provides for the systematic, ongoing evaluation
5975	of quality and effectiveness of state universities. It is
5976	further the intent of the Legislature that this accountability
5977	process monitor performance at the system level in each of the
5978	major areas of instruction, research, and public service, while
5979	recognizing the differing missions of each of the state
5980	universities. The accountability process shall provide for the
5981	adoption of systemwide performance standards and performance
5982	goals for each standard identified through a collaborative
5983	effort involving state universities, the Legislature, and the
5984	Governor's Office. These standards and goals shall be consistent
5985	with s. 216.011(1) to maintain congruity with the performance-
5986	based budgeting process. This process requires that university
5987	accountability reports reflect measures defined through
5988	performance-based budgeting. The performance-based budgeting
5989	measures must also reflect the elements of teaching, research,
5990	and service inherent in the missions of the state universities.
5991	(1)  By December 31 of each year, the State Board of
5992	Education shall submit an annual accountability report providing
5993	information on the implementation of performance standards,
5994	actions taken to improve university achievement of performance
5995	goals, the achievement of performance goals during the prior
5996	year, and initiatives to be undertaken during the next year. The
5997	accountability reports shall be designed in consultation with
5998	the Governor's Office, the Office of Program Policy Analysis and
5999	Government Accountability, and the Legislature.
6000	Section 165.  Subsection (4) of section 1009.265, Florida
6001	Statutes, is amended to read:
6002	1009.265  State employee fee waivers.--
6003	(4)  The Office of Government Accountability Auditor
6004	General shall include a review of the cost assessment data in
6005	conjunction with its his or her audit responsibilities for
6006	community colleges, state universities, and the Department of
6007	Education.
6008	Section 166.  Paragraph (c) of subsection (5) of section
6009	1009.53, Florida Statutes, is amended to read:
6010	1009.53  Florida Bright Futures Scholarship Program.--
6011	(5)  The department shall issue awards from the scholarship
6012	program annually. Annual awards may be for up to 45 semester
6013	credit hours or the equivalent. Before the registration period
6014	each semester, the department shall transmit payment for each
6015	award to the president or director of the postsecondary
6016	education institution, or his or her representative, except that
6017	the department may withhold payment if the receiving institution
6018	fails to report or to make refunds to the department as required
6019	in this section.
6020	(c)  Each institution that receives moneys through this
6021	program shall prepare an annual report that includes an annual
6022	financial audit, conducted by an independent certified public
6023	accountant or the Office of Government Accountability Auditor
6024	General. The report shall include an audit of the institution's
6025	administration of the program and a complete accounting of the
6026	moneys for the program. This report must be submitted to the
6027	department annually by March 1. The department may conduct its
6028	own annual audit of an institution's administration of the
6029	program. The department may request a refund of any moneys
6030	overpaid to the institution for the program. The department may
6031	suspend or revoke an institution's eligibility to receive future
6032	moneys for the program if the department finds that an
6033	institution has not complied with this section. The institution
6034	must remit within 60 days any refund requested in accordance
6035	with this subsection.
6036	Section 167.  Section 1009.976, Florida Statutes, is
6037	amended to read:
6038	1009.976  Annual report.--On or before March 31 of each
6039	year, the Florida Prepaid College Board shall prepare or cause
6040	to be prepared separate reports setting forth in appropriate
6041	detail an accounting of the prepaid program and the savings
6042	program which include a description of the financial condition
6043	of each respective program at the close of the fiscal year. The
6044	board shall submit copies of the reports to the Governor, the
6045	President of the Senate, the Speaker of the House of
6046	Representatives, and the minority leaders of the House and
6047	Senate and shall make the report for the prepaid program
6048	available to each purchaser and the report for the savings
6049	program available to each benefactor and designated beneficiary.
6050	The accounts of the fund for the prepaid program and the savings
6051	program shall be subject to annual audits by the Office of
6052	Government Accountability Auditor General.
6053	Section 168.  Subsection (3) of section 1009.983, Florida
6054	Statutes, is amended to read:
6055	1009.983  Direct-support organization; authority.--
6056	(3)  The direct-support organization shall provide for an
6057	annual financial audit in accordance with s. 215.981. The board
6058	and the Office of Government Accountability Auditor General may
6059	require and receive from the organization or its independent
6060	auditor any detail or supplemental data relative to the
6061	operation of the organization.
6062	Section 169.  Subsection (1) of section 1010.305, Florida
6063	Statutes, is amended to read:
6064	1010.305  Audit of student enrollment.--
6065	(1)  The Office of Government Accountability Auditor
6066	General shall periodically examine the records of school
6067	districts, and other agencies as appropriate, to determine
6068	compliance with law and State Board of Education rules relating
6069	to the classification, assignment, and verification of full-time
6070	equivalent student enrollment and student transportation
6071	reported under the Florida Education Finance Program.
6072	Section 170.  Subsection (2) of section 1011.10, Florida
6073	Statutes, is amended to read:
6074	1011.10  Penalty.--
6075	(2)  Each member of any district school board voting to
6076	incur an indebtedness against the district school funds in
6077	excess of the expenditure allowed by law, or in excess of any
6078	appropriation as adopted in the original official budget or
6079	amendments thereto, or to approve or pay any illegal charge
6080	against the funds, and any chair of a district school board or
6081	district school superintendent who signs a warrant for payment
6082	of any such claim or bill of indebtedness against any of the
6083	funds shall be personally liable for the amount, and shall be
6084	guilty of malfeasance in office and subject to removal by the
6085	Governor. It shall be the duty of the Office of Government
6086	Accountability Auditor General, other state officials, or
6087	independent certified public accountants charged by law with the
6088	responsibility for auditing school accounts, upon discovering
6089	any such illegal expenditure or expenditures in excess of the
6090	appropriations in the budget as officially amended, to certify
6091	such fact to the Department of Financial Services, which
6092	thereupon shall verify such fact and it shall be the duty of the
6093	Department of Financial Services to advise the Department of
6094	Legal Affairs thereof, and it shall be the duty of the
6095	Department of Legal Affairs to cause to be instituted and
6096	prosecuted, either through its office or through any state
6097	attorney, proceedings at law or in equity against such member or
6098	members of a district school board or district school
6099	superintendent. If either of the officers does not institute
6100	proceedings within 90 days after the audit has been certified to
6101	them by the Department of Financial Services, any taxpayer may
6102	institute suit in his or her own name on behalf of the district.
6103	Section 171.  Subsection (6) of section 1011.51, Florida
6104	Statutes, is amended to read:
6105	1011.51  Independent postsecondary endowment grants.--
6106	(6)  Matching endowment grants made pursuant to this
6107	section to a qualified independent nonprofit college or
6108	university shall be placed in a separate restricted endowment by
6109	such institution. The interest or other income accruing from the
6110	endowment shall be expended exclusively for professorships,
6111	library resources, scientific and technical equipment, and
6112	nonathletic scholarships. Moreover, the funds in the endowment
6113	shall not be used for pervasively sectarian instruction,
6114	religious worship, or theology or divinity programs or
6115	resources. The records of the endowment shall be subject to
6116	review by the department and audit or examination by the Auditor
6117	General and the Office of Program Policy Analysis and Government
6118	Accountability. If any institution receiving a matching
6119	endowment grant pursuant to this section ceases operations and
6120	undergoes dissolution proceedings, then all funds received
6121	pursuant to this section from the state shall be returned.
6122	Section 172.  Paragraph (f) of subsection (2) of section
6123	1013.35, Florida Statutes, is amended to read:
6124	1013.35  School district educational facilities plan;
6125	definitions; preparation, adoption, and amendment; long-term
6126	work programs.--
6127	(2)  PREPARATION OF TENTATIVE DISTRICT EDUCATIONAL
6128	FACILITIES PLAN.--
6129	(f)  Commencing on October 1, 2002, and not less than once
6130	every 5 years thereafter, the district school board shall
6131	contract with a qualified, independent third party to conduct a
6132	financial management and performance audit of the educational
6133	planning and construction activities of the district. An audit
6134	conducted by the Office of Program Policy Analysis and
6135	Government Accountability and the Auditor General pursuant to s.
6136	1008.35 satisfies this requirement.
6137	Section 173.  Subsections (2) and (5) of section 1013.512,
6138	Florida Statutes, are amended to read:
6139	1013.512  Land Acquisition and Facilities Advisory Board.--
6140	(2)  If the director of the Office of Program Policy
6141	Analysis and Government Accountability (OPPAGA) or the Auditor
6142	General determines in a review or examination that significant
6143	deficiencies exist in a school district's land acquisition and
6144	facilities operational processes, it he or she shall certify to
6145	the President of the Senate, the Speaker of the House of
6146	Representatives, the Legislative Budget Commission, and the
6147	Governor that the deficiency exists. The Legislative Budget
6148	Commission shall determine whether funds for the school district
6149	will be placed in reserve until the deficiencies are corrected.
6150	(5)  Within 60 days of convening, the Land Acquisition and
6151	Facilities Advisory Board shall assess the district's progress
6152	and corrective actions and report to the Commissioner of
6153	Education. The advisory board's report must address the release
6154	of any funds placed in reserve by the Executive Office of the
6155	Governor. Any recommendation from the advisory board for the
6156	release of funds shall include a certification that policies
6157	established, procedures followed, and expenditures made by the
6158	school board related to site acquisition and facilities planning
6159	and construction are consistent with recommendations of the Land
6160	Acquisition and Facilities Advisory Board and will accomplish
6161	corrective action and address recommendations made by the Office
6162	of Program Policy Analysis and Government Accountability and the
6163	Auditor General. If the advisory board does not recommend
6164	release of the funds held in reserve, they shall provide
6165	additional assistance and submit a subsequent report 60 days
6166	after the previous report.
6167	Section 174.  Section 34 of chapter 2002-22, Laws of
6168	Florida, is amended to read:
6169	Section 34.  Before the 2005 Regular Session of the
6170	Legislature, the Office of Program Policy Analysis and
6171	Government Accountability shall conduct a review of and prepare
6172	a report on the progress of the Division of Vocational
6173	Rehabilitation of the Department of Education.
6174	Section 175.  Section 3 of chapter 2002-297, Laws of
6175	Florida, is amended to read:
6176	Section 3.  The Office of Program Policy Analysis and
6177	Government Accountability shall conduct a program review of
6178	Project HOPE as created by this act for the 2002-2003 and 2003-
6179	2004 fiscal years and shall present a report of its findings and
6180	recommendations to the President of the Senate and the Speaker
6181	of the House of Representatives by December 1, 2004.
6182	Section 176.  Section 4 of chapter 2003-279, Laws of
6183	Florida, is amended to read:
6184	Section 4.  By February 1, 2006, the Office of Program
6185	Policy Analysis and Government Accountability and the Auditor
6186	General shall jointly conduct an evaluation of the state's
6187	substance abuse and mental health systems and its management.
6188	The evaluation shall, at a minimum, address the extent to which
6189	the corporation has carried out its responsibilities as
6190	described in section 394.655 (3)(a), Florida Statutes, the
6191	degree to which the department and other affected state agencies
6192	have cooperated with the corporation as directed in section
6193	394.655, Florida Statutes, and the impact the organizational
6194	changes described in sections 20.19 (2)(c) and 394.655, Florida
6195	Statutes, as created by this act have had on the substance abuse
6196	and mental health systems in the following areas:
6197	1.  The coordination of services delivered or paid for by
6198	the various departments involved in delivering or purchasing
6199	state funded mental health or substance abuse services.
6200	2.  The efficiency of service delivery to clients for whom
6201	the responsibility for care moves from one department of state
6202	government to another.
6203	3.  The overall quality of publicly funded substance abuse
6204	and mental health services and its consistency across
6205	departments.
6206	4.  The use of common evidence-based standards.
6207	5.  The collection and analysis of common information which
6208	describes the services delivered and outcomes achieved for
6209	individuals receiving state funded mental health and substance
6210	abuse services.
6211	6.  The satisfaction of service recipients and of Florida's
6212	communities with the state funded mental health and substance
6213	abuse service delivery system. The evaluation shall commence
6214	with the initial operation of the corporation. An initial report
6215	and a final report of the evaluation must be submitted to the
6216	Governor, President of the Senate, and Speaker of the House of
6217	Representatives by February 1, 2005 and 2006, respectively. The
6218	final report must include recommendations concerning the future
6219	of the corporation and the structure of the state's mental
6220	health
6221	Section 177.  Sections 37, 41, and 80 of chapter 2003-416,
6222	Laws of Florida, are amended to read:
6223	Section 37.  The Office of Program Policy Analysis and
6224	Government Accountability and the Office of the Auditor General
6225	must jointly conduct an audit of the Department of Health's
6226	health care practitioner disciplinary process and closed claims
6227	that are filed with the department under section 627.912,
6228	Florida Statutes. The Office of Program Policy Analysis and
6229	Government Accountability and the Office of the Auditor General
6230	shall submit a report to the Legislature by January 1, 2005.
6231	Section 41.  The Office of Program Policy Analysis and
6232	Government Accountability shall study the feasibility and merits
6233	of authorizing the Public Counsel to examine insurance rate
6234	filings for medical malpractice submitted to the Office of
6235	Insurance Regulation, to make recommendations to the office
6236	regarding such rate filings, and to represent the public in any
6237	hearing related to such rate filings. The study must include an
6238	evaluation of the effectiveness of the current authority of the
6239	Office of the Insurance Consumer Advocate to perform such
6240	functions and comparable functions exercised in other states.
6241	Section 80.  The Office of Program Policy Analysis and
6242	Government Accountability shall complete a study of the
6243	eligibility requirements for a birth to be covered under the
6244	Florida Birth-Related Neurological Injury Compensation
6245	Association and submit a report to the Legislature by January 1,
6246	2004, recommending whether or not the statutory criteria for a
6247	claim to qualify for referral to the Florida Birth-Related
6248	Neurological Injury Compensation Association under section
6249	766.302, Florida Statutes, should be modified.
6250	Section 178.  This act shall take effect July 1, 2004.

CODING: Words stricken are deletions; words underlined are additions.