Senate Bill sb0708c3
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Florida Senate - 2004 CS for CS for CS for SB 708
By the Committees on Appropriations; Finance and Taxation;
Education; and Senator Atwater
309-2533-04
1 A bill to be entitled
2 An act relating to local government
3 accountability; amending s. 11.40, F.S.;
4 revising duties of the Legislative Auditing
5 Committee; amending s. 11.45, F.S.; specifying
6 requirements for a petition for a municipal
7 audit; revising reporting requirements of the
8 Auditor General; providing for technical advice
9 by the Auditor General; amending s. 11.51,
10 F.S.; conforming provisions to changes made by
11 the act; amending s. 61.181, F.S.; correcting a
12 cross-reference; amending s. 75.05, F.S.;
13 deleting a requirement for an independent
14 special district to submit a copy of a
15 complaint to the Division of Bond Finance of
16 the State Board of Administration; amending s.
17 112.08, F.S.; clarifying that local governments
18 are authorized to provide health insurance;
19 amending s. 112.625, F.S.; revising the
20 definition of "governmental entity" to include
21 counties and district school boards; amending
22 s. 112.63, F.S.; providing for additional
23 material information to be provided to the
24 Department of Management Services in actuarial
25 reports with regard to retirement systems and
26 plans and providing procedures therefor;
27 providing for notification of the Department of
28 Revenue and the Department of Financial
29 Services in cases of noncompliance and
30 authorizing the withholding of certain funds;
31 requiring the Department of Management Services
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1 to notify the Department of Community Affairs
2 in the case of affected special districts;
3 amending s. 130.04, F.S.; revising provisions
4 governing notice of bids and disposition of
5 bonds; amending s. 132.02, F.S.; revising
6 provisions relating to the authorization to
7 issue refund bonds; amending s. 132.09, F.S.;
8 revising provisions relating to the notice of
9 sale, bids, and awards and private sale of
10 bonds; amending s. 163.05, F.S.; revising
11 provisions governing the Small County Technical
12 Assistance Program; amending s. 166.121, F.S.;
13 revising provisions governing the issuance of
14 bonds by a municipality; amending s. 166.241,
15 F.S.; providing a municipal budget amendment
16 process and requirements; amending ss. 175.261
17 and 185.221, F.S.; conforming provisions to
18 changes made by the act; amending s. 189.4044,
19 F.S.; revising special procedures for
20 determination of inactive special districts;
21 amending s. 189.412, F.S.; revising duties of
22 the Special District Information Program of the
23 Department of Community Affairs; amending s.
24 189.418, F.S.; revising reporting requirements
25 of newly created special districts; authorizing
26 the governing body of a special district to
27 amend its budget; amending s. 189.419, F.S.;
28 revising provisions relating to the failure of
29 special districts to file required reports;
30 amending s. 189.421, F.S.; revising provisions
31 governing the failure of special districts to
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1 disclose financial reports; providing for
2 extension of time for the filing of the
3 reports; providing remedies for noncompliance;
4 providing for attorney's fees and costs;
5 amending s. 189.428, F.S.; revising provisions
6 governing the special district oversight review
7 process; amending s. 189.439, F.S.; revising
8 provisions governing the issuance of bonds by
9 special districts; amending s. 191.005, F.S.;
10 exempting a candidate from campaign
11 requirements under specified conditions;
12 providing for the removal of a board member
13 upon becoming unqualified; amending s. 218.075,
14 F.S.; revising provisions governing the
15 reduction or waiver of permit processing fees
16 for certain counties; amending s. 218.32, F.S.,
17 relating to annual financial reports; requiring
18 the Department of Financial Services to notify
19 the Speaker of the House of Representatives and
20 the President of the Senate of any municipality
21 that has not had financial activity for a
22 specified period of time; providing that such
23 notice is sufficient to initiate dissolution
24 procedures; repealing s. 218.321, F.S.,
25 relating to annual financial statements of
26 local governmental entities; amending s.
27 218.39, F.S.; providing reporting requirements
28 for certain special districts; amending s.
29 218.36, F.S.; revising reporting requirements
30 for boards of county commissioners relating to
31 the failure of a county officer to comply with
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1 the provisions of the section; amending s.
2 218.369, F.S.; revising the definition of "unit
3 of local government" to include district school
4 boards; renaming pt. V of ch. 218, F.S., as
5 "Local Governmental Entity and District School
6 Board Financial Emergencies"; amending s.
7 218.50, F.S.; renaming ss. 218.50-218.504,
8 F.S., as the "Local Governmental Entity and
9 District School Board Act"; amending s.
10 218.501, F.S.; revising the stated purposes of
11 pt. V of ch. 218, F.S.; amending s. 218.502,
12 F.S.; revising the definition of "local
13 governmental entity"; amending s. 218.503,
14 F.S.; revising provisions governing the
15 determination of a financial emergency for
16 local governments and district school boards;
17 amending s. 218.504, F.S.; revising provisions
18 relating to the authority of the Governor and
19 authorizing the Commissioner of Education to
20 terminate all state actions pursuant to ss.
21 218.50-218.504, F.S.; repealing ch. 131, F.S.,
22 consisting of ss. 131.01, 131.02, 131.03,
23 131.04, 131.05, and 131.06, F.S., relating to
24 refunding bonds of counties, municipalities,
25 and special districts; repealing s. 132.10,
26 F.S., relating to minimum sale price of bonds;
27 repealing s. 165.052, F.S., relating to special
28 dissolution procedures for municipalities;
29 repealing s. 189.409, F.S., relating to
30 determination of financial emergencies of
31 special districts; repealing s. 189.422, F.S.,
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1 relating to actions of the Department of
2 Community Affairs and special districts;
3 repealing s. 200.0684, F.S., relating to an
4 annual compliance report of the Department of
5 Community Affairs regarding special districts;
6 repealing s. 218.37(1)(h), F.S., relating to
7 the requirement that the Division of Bond
8 Finance use a served copy of the complaint for
9 bond validation to verify compliance by special
10 districts with the requirements in s. 218.38,
11 F.S.; amending s. 215.195, F.S., relating to
12 the Statewide Cost Allocation Plan; providing
13 that the Department of Financial Services is
14 responsible for the plan's preparation and the
15 monitoring of agency compliance; amending s.
16 1010.47, F.S.; providing that school districts
17 must sell bonds; deleting obsolete provisions
18 relating to the sale of bonds by a school
19 district; amending s. 288.9610, F.S.;
20 correcting a cross-reference; repealing s.
21 373.556, F.S., relating to the investment of
22 funds by the governing board of a water
23 management district; providing an effective
24 date.
25
26 Be It Enacted by the Legislature of the State of Florida:
27
28 Section 1. Paragraphs (a) and (b) of subsection (5) of
29 section 11.40, Florida Statutes, are amended to read:
30 11.40 Legislative Auditing Committee.--
31
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1 (5) Following notification by the Auditor General, the
2 Department of Financial Services, or the Division of Bond
3 Finance of the State Board of Administration of the failure of
4 a local governmental entity, district school board, charter
5 school, or charter technical career center to comply with the
6 applicable provisions within s. 11.45(5)-(7), s. 218.32(1), or
7 s. 218.38, the Legislative Auditing Committee may schedule a
8 hearing. If a hearing is scheduled, the committee shall
9 determine if the entity should be subject to further state
10 action. If the committee determines that the entity should be
11 subject to further state action, the committee shall:
12 (a) In the case of a local governmental entity or
13 district school board, direct request the Department of
14 Revenue and the Department of Financial Services to withhold
15 any funds not pledged for bond debt service satisfaction which
16 are payable to such entity until the entity complies with the
17 law. The committee, in its request, shall specify the date
18 such action shall begin, and the directive request must be
19 received by the Department of Revenue and the Department of
20 Financial Services 30 days before the date of the distribution
21 mandated by law. The Department of Revenue and the Department
22 of Financial Services may implement the provisions of this
23 paragraph.
24 (b) In the case of a special district, notify the
25 Department of Community Affairs that the special district has
26 failed to comply with the law. Upon receipt of notification,
27 the Department of Community Affairs shall proceed pursuant to
28 the provisions specified in s. ss. 189.421 and 189.422.
29 Section 2. Paragraph (g) of subsection (2),
30 subsections (3) and (5), paragraph (e) of subsection (7), and
31
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1 subsections (8) and (9) of section 11.45, Florida Statutes,
2 are amended to read:
3 11.45 Definitions; duties; authorities; reports;
4 rules.--
5 (2) DUTIES.--The Auditor General shall:
6 (g) At least every 2 years, conduct a performance
7 audit of the local government financial reporting system,
8 which, for the purpose of this chapter, means any statutory
9 provisions related to local government financial reporting.
10 The purpose of such an audit is to determine the accuracy,
11 efficiency, and effectiveness of the reporting system in
12 achieving its goals and to make recommendations to the local
13 governments, the Governor, and the Legislature as to how the
14 reporting system can be improved and how program costs can be
15 reduced. The Auditor General shall determine the scope of such
16 audits. The local government financial reporting system should
17 provide for the timely, accurate, uniform, and cost-effective
18 accumulation of financial and other information that can be
19 used by the members of the Legislature and other appropriate
20 officials to accomplish the following goals:
21 1. Enhance citizen participation in local government;
22 2. Improve the financial condition of local
23 governments;
24 3. Provide essential government services in an
25 efficient and effective manner; and
26 4. Improve decisionmaking on the part of the
27 Legislature, state agencies, and local government officials on
28 matters relating to local government.
29
30 The Auditor General shall perform his or her duties
31 independently but under the general policies established by
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1 the Legislative Auditing Committee. This subsection does not
2 limit the Auditor General's discretionary authority to conduct
3 other audits or engagements of governmental entities as
4 authorized in subsection (3).
5 (3) AUTHORITY FOR AUDITS AND OTHER ENGAGEMENTS.--
6 (a) The Auditor General may, pursuant to his or her
7 own authority, or at the direction of the Legislative Auditing
8 Committee, conduct audits or other engagements as determined
9 appropriate by the Auditor General of:
10 (a)1. The accounts and records of any governmental
11 entity created or established by law.
12 (b)2. The information technology programs, activities,
13 functions, or systems of any governmental entity created or
14 established by law.
15 (c)3. The accounts and records of any charter school
16 created or established by law.
17 (d)4. The accounts and records of any direct-support
18 organization or citizen support organization created or
19 established by law. The Auditor General is authorized to
20 require and receive any records from the direct-support
21 organization or citizen support organization, or from its
22 independent auditor.
23 (e)5. The public records associated with any
24 appropriation made by the Legislature General Appropriations
25 Act to a nongovernmental agency, corporation, or person. All
26 records of a nongovernmental agency, corporation, or person
27 with respect to the receipt and expenditure of such an
28 appropriation shall be public records and shall be treated in
29 the same manner as other public records are under general law.
30 (f)6. State financial assistance provided to any
31 nonstate entity as defined by s. 215.97.
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1 (g)7. The Tobacco Settlement Financing Corporation
2 created pursuant to s. 215.56005.
3 8. The Florida Virtual School created pursuant to s.
4 1002.37.
5 (h)9. Any purchases of federal surplus lands for use
6 as sites for correctional facilities as described in s.
7 253.037.
8 (i)10. Enterprise Florida, Inc., including any of its
9 boards, advisory committees, or similar groups created by
10 Enterprise Florida, Inc., and programs. The audit report may
11 not reveal the identity of any person who has anonymously made
12 a donation to Enterprise Florida, Inc., pursuant to this
13 subparagraph. The identity of a donor or prospective donor to
14 Enterprise Florida, Inc., who desires to remain anonymous and
15 all information identifying such donor or prospective donor
16 are confidential and exempt from the provisions of s.
17 119.07(1) and s. 24(a), Art. I of the State Constitution. Such
18 anonymity shall be maintained in the auditor's report.
19 (j)11. The Florida Development Finance Corporation or
20 the capital development board or the programs or entities
21 created by the board. The audit or report may not reveal the
22 identity of any person who has anonymously made a donation to
23 the board pursuant to this subparagraph. The identity of a
24 donor or prospective donor to the board who desires to remain
25 anonymous and all information identifying such donor or
26 prospective donor are confidential and exempt from the
27 provisions of s. 119.07(1) and s. 24(a), Art. I of the State
28 Constitution. Such anonymity shall be maintained in the
29 auditor's report.
30 (k)12. The records pertaining to the use of funds from
31 voluntary contributions on a motor vehicle registration
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1 application or on a driver's license application authorized
2 pursuant to ss. 320.023 and 322.081.
3 (l)13. The records pertaining to the use of funds from
4 the sale of specialty license plates described in chapter 320.
5 (m)14. The transportation corporations under contract
6 with the Department of Transportation that are acting on
7 behalf of the state to secure and obtain rights-of-way for
8 urgently needed transportation systems and to assist in the
9 planning and design of such systems pursuant to ss.
10 339.401-339.421.
11 (n)15. The acquisitions and divestitures related to
12 the Florida Communities Trust Program created pursuant to
13 chapter 380.
14 (o)16. The Florida Water Pollution Control Financing
15 Corporation created pursuant to s. 403.1837.
16 (p)17. The Florida Partnership for School Readiness
17 created pursuant to s. 411.01.
18 (q)18. The Florida Special Disability Trust Fund
19 Financing Corporation created pursuant to s. 440.49.
20 (r)19. Workforce Florida, Inc., or the programs or
21 entities created by Workforce Florida, Inc., created pursuant
22 to s. 445.004.
23 (s)20. The corporation defined in s. 455.32 that is
24 under contract with the Department of Business and
25 Professional Regulation to provide administrative,
26 investigative, examination, licensing, and prosecutorial
27 support services in accordance with the provisions of s.
28 455.32 and the practice act of the relevant profession.
29 (t)21. The Florida Engineers Management Corporation
30 created pursuant to chapter 471.
31
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1 (u)22. The Investment Fraud Restoration Financing
2 Corporation created pursuant to chapter 517.
3 (v)23. The books and records of any permitholder that
4 conducts race meetings or jai alai exhibitions under chapter
5 550.
6 (w)24. The corporation defined in part II of chapter
7 946, known as the Prison Rehabilitative Industries and
8 Diversified Enterprises, Inc., or PRIDE Enterprises.
9 (x) The Florida Virtual School pursuant to s. 1002.37.
10 (b) The Auditor General is also authorized to:
11 1. Promote the building of competent and efficient
12 accounting and internal audit organizations in the offices
13 administered by governmental entities.
14 2. Provide consultation services to governmental
15 entities on their financial and accounting systems,
16 procedures, and related matters.
17 (5) PETITION FOR AN AUDIT BY THE AUDITOR GENERAL.--
18 (a) The Legislative Auditing Committee shall direct
19 the Auditor General to make an a financial audit of any
20 municipality whenever petitioned to do so by at least 20
21 percent of the registered electors in the last general
22 election of that municipality pursuant to this subsection. The
23 supervisor of elections of the county in which the
24 municipality is located shall certify whether or not the
25 petition contains the signatures of at least 20 percent of the
26 registered electors of the municipality. After the completion
27 of the audit, the Auditor General shall determine whether the
28 municipality has the fiscal resources necessary to pay the
29 cost of the audit. The municipality shall pay the cost of the
30 audit within 90 days after the Auditor General's determination
31 that the municipality has the available resources. If the
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1 municipality fails to pay the cost of the audit, the
2 Department of Revenue shall, upon certification of the Auditor
3 General, withhold from that portion of the distribution
4 pursuant to s. 212.20(6)(d)6. which is distributable to such
5 municipality, a sum sufficient to pay the cost of the audit
6 and shall deposit that sum into the General Revenue Fund of
7 the state.
8 (b) At least one registered elector in the most recent
9 general election must file a letter of intent with the
10 municipal clerk prior to any petition of the electors of that
11 municipality for the purpose of an audit. Each petition must
12 be submitted to the supervisor of elections and contain, at a
13 minimum:
14 1. The elector's printed name;
15 2. The signature of the elector;
16 3. The elector's residence address;
17 4. The elector's date of birth; and
18 5. The date signed.
19
20 All petitions must be submitted for verification within 1
21 calendar year after the audit petition origination by the
22 municipal electors.
23 (7) AUDITOR GENERAL REPORTING REQUIREMENTS.--
24 (e) The Auditor General shall notify the Governor or
25 the Commissioner of Education, as appropriate, and the
26 Legislative Auditing Committee of any audit report reviewed by
27 the Auditor General pursuant to paragraph (b) which contains a
28 statement that a the local governmental entity or district
29 school board has met one or more of the conditions specified
30 is in a state of financial emergency as provided in s.
31 218.503. If the Auditor General requests a clarification
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1 regarding information included in an audit report to determine
2 whether a local governmental entity or district school board
3 has met one or more of the conditions specified in s. 218.503
4 is in a state of financial emergency, the requested
5 clarification must be provided within 45 days after the date
6 of the request. If the local governmental entity or district
7 school board does not comply with the Auditor General's
8 request, the Auditor General shall notify the Legislative
9 Auditing Committee. If, after obtaining the requested
10 clarification, the Auditor General determines that the local
11 governmental entity or district school board has met one or
12 more of the conditions specified in s. 218.503 is in a state
13 of financial emergency, he or she shall notify the Governor or
14 the Commissioner of Education, as appropriate, and the
15 Legislative Auditing Committee.
16 (8) RULES OF THE AUDITOR GENERAL.--The Auditor
17 General, in consultation with the Board of Accountancy, shall
18 adopt rules for the form and conduct of all financial audits
19 performed by independent certified public accountants pursuant
20 to ss. 215.981, 218.39, 1001.453, 1004.28, and 1004.70. The
21 rules for audits of local governmental entities and district
22 school boards must include, but are not limited to,
23 requirements for the reporting of information necessary to
24 carry out the purposes of the Local Governmental Entity and
25 District School Board Government Financial Emergencies Act as
26 stated in s. 218.501.
27 (9) TECHNICAL ADVICE OTHER GUIDANCE PROVIDED BY THE
28 AUDITOR GENERAL.--The Auditor General may provide technical
29 advice to:, in consultation with
30 (a) The Department of Education in the development of,
31 shall develop a compliance supplement for the financial audit
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1 of a district school board conducted by an independent
2 certified public accountant.
3 (b) Governmental entities on their financial and
4 accounting systems, procedures, and related matters.
5 (c) Governmental entities on promoting the building of
6 competent and efficient accounting and internal audit
7 organizations in their offices.
8 Section 3. Subsection (4) of section 11.51, Florida
9 Statutes, is amended to read:
10 11.51 Office of Program Policy Analysis and Government
11 Accountability.--
12 (4) The Office of Program Policy Analysis and
13 Government Accountability is authorized to examine all
14 entities and records listed in s. 11.45(3) s. 11.45(3)(a).
15 Section 4. Subsection (10) of section 61.181, Florida
16 Statutes, is amended to read:
17 61.181 Depository for alimony transactions, support,
18 maintenance, and support payments; fees.--
19 (10) Compliance with the requirements of this section
20 shall be included as part of the annual county audit required
21 pursuant to s. 218.39 11.45.
22 Section 5. Subsection (3) of section 75.05, Florida
23 Statutes, is amended to read:
24 75.05 Order and service.--
25 (3) In the case of independent special districts as
26 defined in s. 218.31(7), a copy of the complaint shall be
27 served on the Division of Bond Finance of the State Board of
28 Administration. Notwithstanding any other provision of law,
29 whether a general law or special act, validation of bonds to
30 be issued by a special district, other than a community
31 development district established pursuant to chapter 190, as
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1 provided in s. 190.016(12), is not mandatory, but is at the
2 option of the issuer. However, the validation of bonds issued
3 by such community development districts shall not be required
4 on refunding issues.
5 Section 6. Paragraph (a) of subsection (2) of section
6 112.08, Florida Statutes, is amended to read:
7 112.08 Group insurance for public officers, employees,
8 and certain volunteers; physical examinations.--
9 (2)(a) Notwithstanding any general law or special act
10 to the contrary, every local governmental unit is authorized
11 to provide and pay out of its available funds for all or part
12 of the premium for life, health, accident, hospitalization,
13 legal expense, or annuity insurance, or all or any kinds of
14 such insurance, for the officers and employees of the local
15 governmental unit and for health, accident, hospitalization,
16 and legal expense insurance for the dependents of such
17 officers and employees upon a group insurance plan and, to
18 that end, to enter into contracts with insurance companies or
19 professional administrators to provide such insurance. Before
20 entering any contract for insurance, the local governmental
21 unit shall advertise for competitive bids; and such contract
22 shall be let upon the basis of such bids. If a contracting
23 health insurance provider becomes financially impaired as
24 determined by the Office of Insurance Regulation of the
25 Financial Services Commission or otherwise fails or refuses to
26 provide the contracted-for coverage or coverages, the local
27 government may purchase insurance, enter into risk management
28 programs, or contract with third-party administrators and may
29 make such acquisitions by advertising for competitive bids or
30 by direct negotiations and contract. The local governmental
31 unit may undertake simultaneous negotiations with those
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1 companies which have submitted reasonable and timely bids and
2 are found by the local governmental unit to be fully qualified
3 and capable of meeting all servicing requirements. Each local
4 governmental unit may self-insure any plan for health,
5 accident, and hospitalization coverage or enter into a risk
6 management consortium to provide such coverage, subject to
7 approval based on actuarial soundness by the Office of
8 Insurance Regulation; and each shall contract with an
9 insurance company or professional administrator qualified and
10 approved by the office to administer such a plan.
11 Section 7. Subsection (5) of section 112.625, Florida
12 Statutes, is amended to read:
13 112.625 Definitions.--As used in this act:
14 (5) "Governmental entity" means the state, for the
15 Florida Retirement System, and the county, municipality, or
16 special district, or district school board which is the
17 employer of the member of a local retirement system or plan.
18 Section 8. Subsection (4) of section 112.63, Florida
19 Statutes, is amended to read:
20 112.63 Actuarial reports and statements of actuarial
21 impact; review.--
22 (4) Upon receipt, pursuant to subsection (2), of an
23 actuarial report, or upon receipt, pursuant to subsection (3),
24 of a statement of actuarial impact, the Department of
25 Management Services shall acknowledge such receipt, but shall
26 only review and comment on each retirement system's or plan's
27 actuarial valuations at least on a triennial basis. If the
28 department finds that the actuarial valuation is not complete,
29 accurate, or based on reasonable assumptions or otherwise
30 materially fails to satisfy the requirements of this part, if
31 the department requires additional material information
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1 necessary to complete its review of the actuarial valuation of
2 a system or plan or material information necessary to satisfy
3 the duties of the department pursuant to s. 112.665(1), or if
4 the department does not receive the actuarial report or
5 statement of actuarial impact, the department shall notify the
6 administrator of the affected retirement system or plan and
7 the affected governmental entity local government and request
8 appropriate adjustment, the additional material information,
9 or the required report or statement. The notification must
10 inform the administrator of the affected retirement system or
11 plan and the affected governmental entity of the consequences
12 for failure to comply with the requirements of this
13 subsection. If, after a reasonable period of time, a
14 satisfactory adjustment is not made or the report, statement,
15 or additional material information is not provided, the
16 department may notify the Department of Revenue and the
17 Department of Financial Services of such noncompliance, in
18 which case the Department of Revenue and the Department of
19 Financial Services shall withhold any funds not pledged for
20 satisfaction of bond debt service which are payable to the
21 affected governmental entity until the adjustment is made or
22 the report, statement, or additional material information is
23 provided to the department. The department shall specify the
24 date such action is to begin, and notification by the
25 department must be received by the Department of Revenue, the
26 Department of Financial Services, and the affected
27 governmental entity 30 days before the date the action begins.
28 (a) Within 21 days after receipt of the notice, the
29 affected governmental entity local government or the
30 department may petition for a hearing under the provisions of
31 ss. 120.569 and 120.57 with the Department of Management
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1 Services. The Department of Revenue and the Department of
2 Financial Services may not be parties to any such hearing, but
3 may request to intervene if requested by the Department of
4 Management Services or if the Department of Revenue or the
5 Department of Financial Services determines its interests may
6 be adversely affected by the hearing. If the administrative
7 law judge recommends in favor of the department, the
8 department shall perform an actuarial review, or prepare the
9 statement of actuarial impact, or collect the requested
10 material information. The cost to the department of performing
11 such actuarial review, or preparing the such statement, or
12 collecting the requested material information shall be charged
13 to the affected governmental entity of which the employees are
14 covered by the retirement system or plan. If payment of such
15 costs is not received by the department within 60 days after
16 receipt by the affected governmental entity of the request for
17 payment, the department shall certify to the Department of
18 Revenue and the Department of Financial Services Chief
19 Financial Officer the amount due, and the Department of
20 Revenue and the Department of Financial Services Chief
21 Financial Officer shall pay such amount to the Department of
22 Management Services from any funds not pledged for
23 satisfaction of bond debt service which are payable to the
24 affected governmental entity of which the employees are
25 covered by the retirement system or plan. If the
26 administrative law judge recommends in favor of the affected
27 governmental entity local retirement system and the department
28 performs an actuarial review, prepares the statement of
29 actuarial impact, or collects the requested material
30 information, the cost to the department of performing the
31 actuarial review, preparing the statement, or collecting the
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1 requested material information shall be paid by the Department
2 of Management Services.
3 (b) In the case of an affected special district, the
4 Department of Management Services shall also notify the
5 Department of Community Affairs. Upon receipt of notification,
6 the Department of Community Affairs shall proceed pursuant to
7 the provisions of s. 189.421 with regard to the special
8 district.
9 Section 9. Section 130.04, Florida Statutes, is
10 amended to read:
11 130.04 Sale Notice for bids and disposition of
12 bonds.--In case the issuing of bonds shall be authorized by
13 the result of such election, the county commissioners shall
14 sell the bonds in the manner provided in s. 218.385. cause
15 notice to be given by publication in a newspaper published in
16 the county, or in some newspaper published in the same
17 judicial circuit, if there be none published in the county,
18 that they will receive bids for the purchase of county bonds
19 at the clerk's office, on a date not less than 10 days nor
20 more than 60 days from the first publication of such notice.
21 The notice shall specify the amount of bonds offered for sale,
22 the rate of interest, and the time when principal and
23 installments of interest shall be due and payable. Any and all
24 bids shall be rejected if the commissioners shall deem it to
25 the best interest for the county so to do, and they may cause
26 a new notice to be given in like manner inviting other bids
27 for said bonds; provided, that when the rate of interest on
28 said bonds exceeds 5 percent per annum, said bonds shall not
29 be sold for less than 95 cents on the dollar, but when any
30 bonds have heretofore been provided for by election, and the
31 rate of interest is 5 percent per annum, or less, that in such
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1 cases the county commissioners may accept less than 95 cents
2 upon the dollar, in the sale of said bonds, or for any portion
3 of said bonds not already sold; provided, however, no bonds
4 shall be sold for less than 90 cents on the dollar.
5 Section 10. Subsection (1) of section 132.02, Florida
6 Statutes, is amended to read:
7 132.02 Taxing units may refund obligations.--
8 (1) Each county, municipality, city, town, special
9 road and bridge district, special tax school district, or and
10 other taxing district districts in this state, herein
11 sometimes called a unit, may issue, pursuant to a resolution
12 or resolutions of the governing body thereof (meaning thereby
13 the board or body vested with the power of determining the
14 amount of tax levies required for taxing the taxable property
15 of such unit for the purpose of such unit) and either with or
16 without the approval of such bonds at an election, except as
17 may be required by the Constitution of the state, bonds of
18 such unit for the purpose of refunding any or all bonds,
19 coupons, or interest on any such bonds, or coupons or paving
20 certificates of indebtedness or interest on any such paving
21 certificates of indebtedness, now or hereafter outstanding, or
22 any other funded debt, all of which are herein referred to as
23 bonds, whether such unit created such indebtedness or has
24 assumed, or may become liable therefor, and whether
25 indebtedness to be refunded has matured or to thereafter
26 become matured.
27 Section 11. Section 132.09, Florida Statutes, is
28 amended to read:
29 132.09 Sale of bonds Notice of sale; bids and award;
30 private sale.--When sold, the refunding bonds (except as
31 otherwise expressly provided) shall be sold in the manner
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1 provided in s. 218.385 pursuant to the terms of a notice of
2 sale which shall be published at least twice. The first
3 publication to be not less than 7 days before the date fixed
4 for the sale and to be published in a newspaper published in
5 the unit, or if no newspaper is published in the unit, then in
6 a newspaper published in the county, or if no newspaper is
7 published in the county, then in a newspaper published in
8 Tallahassee, and in the discretion of the governing body of
9 the unit may be published in a financial newspaper in the City
10 of New York. Such notices shall state the time and place and
11 when and where sealed bids will be received, shall state the
12 amount of bonds, their dates, maturities, denominations and
13 interest rate or rates (which may be a maximum rate), interest
14 payment dates, an outline of the terms, if any, on which they
15 are redeemable or become payable before maturity, the amount
16 which must be deposited with the bid to secure its performance
17 if accepted, and such other pertinent information as the
18 governing body of the unit may determine. The notice of sale
19 may require the bidders to fix the interest rate or rates that
20 the bonds are to bear subject to the terms of the notice and
21 the maximum rate permitted by this chapter. The award of the
22 bonds shall be made by the governing body of the unit to the
23 bidder making the most advantageous bid which shall be
24 determined by the governing body in its absolute and
25 uncontrolled discretion. The right to reject all bids shall
26 be reserved to the governing body of the unit. If no bids are
27 received at such public sale, or if all bids are rejected, the
28 bonds may be sold without notice at private sale at any time
29 within one year thereafter, but such bonds shall not be sold
30 at private sale on terms less favorable to the unit than were
31 contained in the best bid at the prior public sale.
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1 Section 12. Paragraph (a) of subsection (2) of section
2 163.05, Florida Statutes, is amended to read:
3 163.05 Small County Technical Assistance Program.--
4 (2) Recognizing the findings in subsection (1), the
5 Legislature declares that:
6 (a) The financial difficulties fiscal emergencies
7 confronting small counties require an investment that will
8 facilitate efforts to improve the productivity and efficiency
9 of small counties' structures and operating procedures.
10 Section 13. Subsection (2) of section 166.121, Florida
11 Statutes, is amended to read:
12 166.121 Issuance of bonds.--
13 (2) The governing body of a municipality shall
14 determine the terms and manner of sale and distribution or
15 other disposition of any and all bonds it may issue,
16 consistent with the provisions of s. 218.385, and shall have
17 any and all powers necessary or convenient to such
18 disposition.
19 Section 14. Section 166.241, Florida Statutes, is
20 amended to read:
21 166.241 Fiscal years, financial reports,
22 appropriations, and budgets, and budget amendments.--
23 (1) Each municipality shall report its finances
24 annually as provided by general law.
25 (1)(2) Each municipality shall make provision for
26 establishing a fiscal year beginning October 1 of each year
27 and ending September 30 of the following year.
28 (2)(3) The governing body of each municipality shall
29 adopt a budget each fiscal year. The budget must be adopted by
30 ordinance or resolution unless otherwise specified in the
31 respective municipality's charter. The amount available from
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1 taxation and other sources, including amounts carried over
2 from prior fiscal years, must equal the total appropriations
3 for expenditures and reserves. The budget must regulate
4 expenditures of the municipality, and it is unlawful for any
5 officer of a municipal government to expend or contract for
6 expenditures in any fiscal year except in pursuance of
7 budgeted appropriations.
8 (3) The governing body of each municipality at any
9 time within a fiscal year or within up to 60 days following
10 the end of the fiscal year may amend a budget for that year as
11 follows:
12 (a) Appropriations for expenditures within a fund may
13 be decreased or increased by motion recorded in the minutes,
14 provided that the total of the appropriations of the fund is
15 not changed.
16 (b) The governing body may establish procedures by
17 which the designated budget officer may authorize certain
18 budget amendments within a department, provided that the total
19 of the appropriations of the department is not changed.
20 (c) If a budget amendment is required for a purpose
21 not specifically authorized in paragraph (a) or paragraph (b),
22 the budget amendment must be adopted in the same manner as the
23 original budget unless otherwise specified in the charter of
24 the respective municipality.
25 Section 15. Paragraph (b) of subsection (1) of section
26 175.261, Florida Statutes, is amended to read:
27 175.261 Annual report to Division of Retirement;
28 actuarial valuations.--For any municipality, special fire
29 control district, chapter plan, local law municipality, local
30 law special fire control district, or local law plan under
31 this chapter, the board of trustees for every chapter plan and
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1 local law plan shall submit the following reports to the
2 division:
3 (1) With respect to chapter plans:
4 (b) In addition to annual reports provided under
5 paragraph (a), by February 1 of each triennial year, an
6 actuarial valuation of the chapter plan must be made by the
7 division at least once every 3 years, as provided in s.
8 112.63, commencing 3 years from the last actuarial valuation
9 of the plan or system for existing plans, or commencing 3
10 years from issuance of the initial actuarial impact statement
11 submitted under s. 112.63 for newly created plans. To that
12 end, the chair of the board of trustees for each firefighters'
13 pension trust fund operating under a chapter plan shall report
14 to the division such data as it needs to complete an actuarial
15 valuation of each fund. The forms for each municipality and
16 special fire control district shall be supplied by the
17 division. The expense of this actuarial valuation shall be
18 borne by the firefighters' pension trust fund established by
19 ss. 175.041 and 175.121. The requirements of this section are
20 supplemental to the actuarial valuations necessary to comply
21 with s. ss. 218.321 and 218.39.
22 Section 16. Paragraph (b) of subsection (1) of section
23 185.221, Florida Statutes, is amended to read:
24 185.221 Annual report to Division of Retirement;
25 actuarial valuations.--For any municipality, chapter plan,
26 local law municipality, or local law plan under this chapter,
27 the board of trustees for every chapter plan and local law
28 plan shall submit the following reports to the division:
29 (1) With respect to chapter plans:
30 (b) In addition to annual reports provided under
31 paragraph (a), by February 1 of each triennial year, an
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1 actuarial valuation of the chapter plan must be made by the
2 division at least once every 3 years, as provided in s.
3 112.63, commencing 3 years from the last actuarial valuation
4 of the plan or system for existing plans, or commencing 3
5 years from the issuance of the initial actuarial impact
6 statement submitted under s. 112.63 for newly created plans.
7 To that end, the chair of the board of trustees for each
8 municipal police officers' retirement trust fund operating
9 under a chapter plan shall report to the division such data as
10 the division needs to complete an actuarial valuation of each
11 fund. The forms for each municipality shall be supplied by
12 the division. The expense of the actuarial valuation shall be
13 borne by the municipal police officers' retirement trust fund
14 established by s. 185.10. The requirements of this section are
15 supplemental to the actuarial valuations necessary to comply
16 with s. ss. 218.321 and 218.39.
17 Section 17. Section 189.4044, Florida Statutes, is
18 amended to read:
19 189.4044 Special procedures for inactive districts.--
20 (1) The department shall declare inactive any special
21 district in this state by documenting that filing a report
22 with the Speaker of the House of Representatives and the
23 President of the Senate which shows that such special district
24 is no longer active. The inactive status of the special
25 district must be based upon a finding:
26 (a) That The special district meets one of the
27 following criteria:
28 1. The registered agent of the district, the chair of
29 the governing body of the district, or the governing body of
30 the appropriate local general-purpose government notifies the
31
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1 department in writing that the district has taken no action
2 for 2 or more calendar years;
3 2. Following an inquiry from the department, the
4 registered agent of the district, the chair of the governing
5 body of the district, or the governing body of the appropriate
6 local general-purpose government notifies the department in
7 writing that the district has not had a governing board or a
8 sufficient number of governing board members to constitute a
9 quorum for 2 or more years or the registered agent of the
10 district, the chair of the governing body of the district, or
11 the governing body of the appropriate local general-purpose
12 government fails to respond to the department's inquiry within
13 21 days; or 18 or more months;
14 3. The department determines, pursuant to s. 189.421,
15 that the district has failed to file or make a good faith
16 effort to file any of the reports listed in s. 189.419.; or
17 4. The district has failed, for 2 consecutive fiscal
18 years, to pay fees assessed by the Special District
19 Information Program pursuant to this chapter.
20 (b) The department, special district, or local
21 general-purpose government published That a notice of the
22 proposed declaration of inactive status has been published
23 once a week for 2 weeks in a newspaper of general circulation
24 in within the county or municipality in which wherein the
25 territory of the special district is located and sent a copy
26 of such notice by certified mail to the registered agent or
27 chair of the board, if any. Such notice must include, stating
28 the name of the said special district, the law under which it
29 was organized and operating, a general description of the
30 territory included in the said special district, and a
31 statement stating that any objections must be filed pursuant
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1 to chapter 120 within 21 days after the publication date to
2 the proposed declaration or to any claims against the assets
3 of said special district shall be filed not later than 60 days
4 following the date of last publication with the department;
5 and
6 (c) Twenty-one That 60 days have elapsed from the last
7 publication date of the notice of proposed declaration of
8 inactive status and no administrative appeals were sustained
9 objections have been filed.
10 (2) If any special district is declared inactive
11 pursuant to this section, the property or assets of the
12 special district are subject to legal process for payment of
13 any debts of the district. After the payment of all the debts
14 of said inactive special district, the remainder of its
15 property or assets shall escheat to the county or municipality
16 wherein located. If, however, it shall be necessary, in order
17 to pay any such debt, to levy any tax or taxes on the property
18 in the territory or limits of the inactive special district,
19 the same may be assessed and levied by order of the local
20 general-purpose government wherein the same is situated and
21 shall be assessed by the county property appraiser and
22 collected by the county tax collector.
23 (3) In the case of a district created by special act
24 of the Legislature, the department shall send a notice of
25 declaration of inactive status to notify the Speaker of the
26 House of Representatives and the President of the Senate. The
27 notice of declaration of inactive status shall reference of
28 each known special act creating or amending the charter of any
29 special district declared to be inactive under this
30 section. The declaration of inactive status shall be
31 sufficient notice as required by s. 10, Art. III of the State
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1 Constitution to authorize the Legislature to repeal any
2 special laws so reported. In the case of a district created by
3 one or more local general-purpose governments, the department
4 shall send a notice of declaration of inactive status to the
5 chair of the governing body of each local general-purpose
6 government that created the district. In the case of a
7 district created by interlocal agreement, the department shall
8 send a notice of declaration of inactive status to the chair
9 of the governing body of each local general-purpose government
10 which entered into the interlocal agreement.
11 (4) The entity that created a special district
12 declared inactive under this section must dissolve the special
13 district be dissolved by repealing repeal of its enabling laws
14 or by other appropriate means.
15 Section 18. Subsection (1) of section 189.412, Florida
16 Statutes, is amended, and subsection (8) is added to that
17 section, to read:
18 189.412 Special District Information Program; duties
19 and responsibilities.--The Special District Information
20 Program of the Department of Community Affairs is created and
21 has the following special duties:
22 (1) The collection and maintenance of special district
23 noncompliance compliance status reports from the Department of
24 Management Services Auditor General, the Department of
25 Financial Services, the Division of Bond Finance of the State
26 Board of Administration, and the Auditor General the
27 Department of Management Services, the Department of Revenue,
28 and the Commission on Ethics for the reporting required in ss.
29 112.3144, 112.3145, 112.3148, 112.3149, 112.63, 200.068,
30 218.32, 218.38, and 218.39, and 280.17 and chapter 121 and
31 from state agencies administering programs that distribute
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1 money to special districts. The noncompliance special district
2 compliance status reports must list those consist of a list of
3 special districts used in that state agency and a list of
4 which special districts that did not comply with the statutory
5 reporting requirements statutorily required by that agency.
6 (8) Providing assistance to local general-purpose
7 governments and certain state agencies in collecting
8 delinquent reports or information, helping special districts
9 comply with reporting requirements, declaring special
10 districts inactive when appropriate, and, when directed by the
11 Legislative Auditing Committee, initiating enforcement
12 provisions as provided in ss. 189.4044, 189.419, and 189.421.
13 Section 19. Subsections (1) and (2) of section
14 189.418, Florida Statutes, are amended, subsection (5) is
15 renumbered as subsection (6), present subsection (6) is
16 renumbered as subsection (7) and amended, and a new subsection
17 (5) is added to that section, to read:
18 189.418 Reports; budgets; audits.--
19 (1) When a new special district is created, the
20 district must forward to the department, within 30 days after
21 the adoption of the special act, rule, ordinance, resolution,
22 or other document that provides for the creation of the
23 district, a copy of the document and a written statement that
24 includes a reference to the status of the special district as
25 dependent or independent and the basis for such
26 classification. In addition to the document or documents that
27 create the district, the district must also submit a map of
28 the district, showing any municipal boundaries that cross the
29 district's boundaries, and any county lines if the district is
30 located in more than one county. The department must notify
31 the local government or other entity and the district within
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1 30 days after receipt of the document or documents that create
2 the district as to whether the district has been determined to
3 be dependent or independent.
4 (2) Any amendment, modification, or update of the
5 document by which the district was created, including changes
6 in boundaries, must be filed with the department within 30
7 days after adoption. The department may initiate proceedings
8 against special districts as provided in s. ss. 189.421 and
9 189.422 for failure to file the information required by this
10 subsection.
11 (5) The governing body of each special district at any
12 time within a fiscal year or within up to 60 days following
13 the end of the fiscal year may amend a budget for that
14 year. The budget amendment must be adopted by resolution.
15 (7)(6) All reports or information required to be filed
16 with a local governing authority under ss. 189.415, 189.416,
17 and 189.417, 218.32, and 218.39 and this section shall:
18 (a) When the local governing authority is a county, be
19 filed with the clerk of the board of county commissioners.
20 (b) When the district is a multicounty district, be
21 filed with the clerk of the county commission in each county.
22 (c) When the local governing authority is a
23 municipality, be filed at the place designated by the
24 municipal governing body.
25 Section 20. Section 189.419, Florida Statutes, is
26 amended to read:
27 189.419 Effect of failure to file certain reports or
28 information.--
29 (1) If a special district fails to file the reports or
30 information required under s. 189.415, s. 189.416, or s.
31 189.417, s. 189.418, s. 218.32, or s. 218.39 and a description
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1 of all new bonds as provided in s. 218.38(1) with the local
2 governing authority, the person authorized to receive and read
3 the reports or information shall notify the district's
4 registered agent and the appropriate local governing authority
5 or authorities. If requested by the district At any time, the
6 governing authority shall may grant an extension of time of up
7 to 30 days for filing the required reports or information,
8 except that an extension may not exceed 30 days.
9 (2) If at any time the local governing authority or
10 authorities or the board of county commissioners determines
11 that there has been an unjustified failure to file the reports
12 or information described in subsection (1), it may notify
13 petition the department and the department may proceed
14 pursuant to initiate proceedings against the special district
15 in the manner provided in s. 189.421.
16 (3) If a special district fails to file the reports or
17 information required under s. 112.63, s. 218.32, s. 218.38, or
18 s. 218.39 with the appropriate state agency, the agency shall
19 notify the department, and the department shall proceed
20 pursuant to s. 189.421 may initiate proceedings against the
21 special district in the manner provided in s. 189.421 or
22 assess fines of not more than $25, with an aggregate total not
23 to exceed $50, when formal inquiries do not resolve the
24 noncompliance.
25 Section 21. Section 189.421, Florida Statutes, is
26 amended to read:
27 (Substantial rewording of section. See
28 s. 189.421, F.S., for present text.)
29 189.421 Failure of district to disclose financial
30 reports.--
31
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1 (1) When notified pursuant to s. 189.419, the
2 department shall attempt to assist a special district to
3 comply with its financial reporting requirements by sending a
4 certified letter to the special district, and a copy of the
5 letter to the chair of the governing body of the local
6 general-purpose government, which includes the following: a
7 description of the required report, including statutory
8 submission deadlines, a contact telephone number for technical
9 assistance to help the special district comply, a 60-day
10 extension of time for filing the required report with the
11 appropriate entity, the address where the report must be
12 filed, and an explanation of the penalties for
13 noncompliance. The department may grant an additional 30-day
14 extension of time if requested to do so in writing by the
15 special district. The department shall notify the appropriate
16 entity of the new extension of time. In the case of a special
17 district that did not timely file the reports or information
18 required by s. 218.38, the department shall send a certified
19 technical assistance letter to the special district which
20 summarizes the requirements and encourages the special
21 district to take steps to prevent the noncompliance from
22 reoccurring.
23 (2) Failure of a special district to comply with the
24 financial reporting requirements after the procedures of
25 subsection (1) are exhausted shall be deemed final action of
26 the special district. The financial reporting requirements
27 are declared to be essential requirements of law. Remedy for
28 noncompliance shall be by writ of certiorari as set forth in
29 subsection (3).
30 (3) Pursuant to s. 11.40(5)(b), the Legislative
31 Auditing Committee shall notify the department of those
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1 districts that failed to file the required report. Within 30
2 days after receiving this notice or within 30 days after the
3 extension date provided in subsection (1), whichever occurs
4 later, the department shall proceed as follows:
5 notwithstanding the provisions of chapter 120, the department
6 shall file a petition for writ of certiorari with the circuit
7 court. Venue for all actions pursuant to this subsection shall
8 be in Leon County. The court shall award the prevailing party
9 attorney's fees and costs in all cases filed pursuant to this
10 section unless affirmatively waived by all parties. A writ of
11 certiorari shall be issued unless a respondent establishes
12 that the notification of the Legislative Auditing Committee
13 was issued as a result of material error. Proceedings under
14 this subsection shall otherwise be governed by the Rules of
15 Appellate Procedure.
16 Section 22. Subsection (5) of section 189.428, Florida
17 Statutes, is amended to read:
18 189.428 Special districts; oversight review process.--
19 (5) Those conducting the oversight review process
20 shall, at a minimum, consider the listed criteria for
21 evaluating the special district, but may also consider any
22 additional factors relating to the district and its
23 performance. If any of the listed criteria does do not apply
24 to the special district being reviewed, it they need not be
25 considered. The criteria to be considered by the reviewer
26 include:
27 (a) The degree to which the service or services
28 offered by the special district are essential or contribute to
29 the well-being of the community.
30 (b) The extent of continuing need for the service or
31 services currently provided by the special district.
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1 (c) The extent of municipal annexation or
2 incorporation activity occurring or likely to occur within the
3 boundaries of the special district and its impact on the
4 delivery of services by the special district.
5 (d) Whether there is a less costly alternative method
6 of delivering the service or services that would adequately
7 provide the district residents with the services provided by
8 the district.
9 (e) Whether transfer of the responsibility for
10 delivery of the service or services to an entity other than
11 the special district being reviewed could be accomplished
12 without jeopardizing the district's existing contracts, bonds,
13 or outstanding indebtedness.
14 (f) Whether the Auditor General has notified the
15 Legislative Auditing Committee that the special district's
16 audit report, reviewed pursuant to s. 11.45(7), indicates that
17 the district has met any of the conditions specified in s.
18 218.503(1) or that a deteriorating financial condition exists
19 that may cause a condition described in s. 218.503(1) to occur
20 if actions are not taken to address such condition.
21 (g) Whether the Auditor General has determined that
22 the special district is in a state of financial emergency as
23 provided in s. 218.503(1), and has notified the Governor and
24 the Legislative Auditing Committee.
25 (g)(h) Whether the district is inactive according to
26 the official list of special districts, and whether the
27 district is meeting and discharging its responsibilities as
28 required by its charter, as well as projected increases or
29 decreases in district activity.
30
31
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1 (h)(i) Whether the special district has failed to
2 comply with any of the reporting requirements in this chapter,
3 including preparation of the public facilities report.
4 (i)(j) Whether the special district has designated a
5 registered office and agent as required by s. 189.416, and has
6 complied with all open public records and meeting
7 requirements.
8 Section 23. Paragraph (a) of subsection (1) of section
9 189.439, Florida Statutes, is amended to read:
10 189.439 Bonds.--
11 (1) AUTHORIZATION AND FORM OF BONDS.--
12 (a) The authority may issue and sell bonds for any
13 purpose for which the authority has the power to expend money,
14 including, without limitation, the power to obtain working
15 capital loans to finance the costs of any project and to
16 refund any bonds or other indebtedness at the time outstanding
17 at or before maturity. Bonds may be sold in the manner
18 provided in s. 218.385 and by public or negotiated sale after
19 advertisement, if any, as the board considers
20 advisable. Bonds may be authorized by resolution of the
21 board.
22 Section 24. Subsections (1) and (2) of section
23 191.005, Florida Statutes, are amended to read:
24 191.005 District boards of commissioners; membership,
25 officers, meetings.--
26 (1)(a) With the exception of districts whose governing
27 boards are appointed collectively by the Governor, the county
28 commission, and any cooperating city within the county, the
29 business affairs of each district shall be conducted and
30 administered by a five-member board. All three-member boards
31 existing on the effective date of this act shall be converted
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1 to five-member boards, except those permitted to continue as a
2 three-member board by special act adopted in 1997 or
3 thereafter. The board shall be elected in nonpartisan
4 elections by the electors of the district. Except as provided
5 in this act, such elections shall be held at the time and in
6 the manner prescribed by law for holding general elections in
7 accordance with s. 189.405(2)(a) and (3), and each member
8 shall be elected for a term of 4 years and serve until the
9 member's successor assumes office. Candidates for the board of
10 a district shall qualify with the county supervisor of
11 elections in whose jurisdiction the district is located. If
12 the district is a multicounty district, candidates shall
13 qualify with the Department of State. All candidates may
14 qualify by paying a filing fee of $25 or by obtaining the
15 signatures of at least 25 registered electors of the district
16 on petition forms provided by the supervisor of elections
17 which petitions shall be submitted and checked in the same
18 manner as petitions filed by nonpartisan judicial candidates
19 pursuant to s. 105.035. Notwithstanding s. 106.021, a
20 candidate who does not collect contributions and whose only
21 expense is the filing fee is not required to appoint a
22 campaign treasurer or designate a primary campaign depository.
23 (b)1. At the next general election following the
24 effective date of this act, or on or after the effective date
25 of a special act or general act of local application creating
26 a new district, the members of the board shall be elected by
27 the electors of the district in the manner provided in this
28 section. The office of each member of the board is designated
29 as being a seat on the board, distinguished from each of the
30 other seats by a numeral: 1, 2, 3, 4, or 5. The numerical
31 seat designation does not designate a geographical subdistrict
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1 unless such subdistrict exists on the effective date of this
2 act, in which case the candidates must reside in the
3 subdistrict, and only electors of the subdistrict may vote in
4 the election for the member from that subdistrict. Each
5 candidate for a seat on the board shall designate, at the time
6 the candidate qualifies, the seat on the board for which the
7 candidate is qualifying. The name of each candidate who
8 qualifies for election to a seat on the board shall be
9 included on the ballot in a way that clearly indicates the
10 seat for which the candidate is a candidate. The candidate
11 for each seat who receives the most votes cast for a candidate
12 for the seat shall be elected to the board.
13 2. If, on the effective date of this act, a district
14 presently in existence elects members of its board, the next
15 election shall be conducted in accordance with this section,
16 but this section does not require the early expiration of any
17 member's term of office by more than 60 days.
18 3. If, on the effective date of this act, a district
19 does not elect the members of its board, the entire board
20 shall be elected in accordance with this section. However, in
21 the first election following the effective date of this act,
22 seats 1, 3, and 5 shall be designated for 4-year terms and
23 seats 2 and 4 shall be designated for 2-year terms.
24 4. If, on the effective date of this act, the district
25 has an elected three-member board, one of the two seats added
26 by this act shall, for the first election following the
27 effective date of this act, be designated for a 4-year term
28 and the other for a 2-year term, unless the terms of the three
29 existing seats all expire within 6 months of the first
30 election following the effective date of this act, in which
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1 case seats 1, 3, and 5 shall be designated for 4-year terms
2 and seats 2 and 4 shall be designated for 2-year terms.
3 5. If the district has an elected three-member board
4 designated to remain three members by special act adopted in
5 1997 or thereafter, the terms of the board members shall be
6 staggered. In the first election following the effective date
7 of this act, seats 1 and 3 shall be designated for 4-year
8 terms, and seat 2 for a 2-year term.
9 (c) The board of any district may request the local
10 legislative delegation that represents the area within the
11 district to create by special law geographical subdistricts
12 for board seats. Any board of five members or larger elected
13 on a subdistrict basis as of the effective date of this act
14 shall continue to elect board members from such previously
15 designated subdistricts, and this act shall not require the
16 elimination of board seats from such boards.
17 (2) Each member of the board must be a qualified
18 elector at the time he or she qualifies and continually
19 throughout his or her term. Any board members who ceases to be
20 a qualified elector is automatically removed pursuant to this
21 act.
22 Section 25. Section 218.075, Florida Statutes, is
23 amended to read:
24 218.075 Reduction or waiver of permit processing
25 fees.--Notwithstanding any other provision of law, the
26 Department of Environmental Protection and the water
27 management districts shall reduce or waive permit processing
28 fees for counties with a population of 50,000 or less on April
29 1, 1994, until such counties exceed a population of 75,000 and
30 municipalities with a population of 25,000 or less, or any
31 county or municipality not included within a metropolitan
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1 statistical area. Fee reductions or waivers shall be approved
2 on the basis of fiscal hardship or environmental need for a
3 particular project or activity. The governing body must
4 certify that the cost of the permit processing fee is a fiscal
5 hardship due to one of the following factors:
6 (1) Per capita taxable value is less than the
7 statewide average for the current fiscal year;
8 (2) Percentage of assessed property value that is
9 exempt from ad valorem taxation is higher than the statewide
10 average for the current fiscal year;
11 (3) Any condition specified in s. 218.503(1) which
12 results in the county or municipality being in s. 218.503,
13 that determines a state of financial emergency;
14 (4) Ad valorem operating millage rate for the current
15 fiscal year is greater than 8 mills; or
16 (5) A financial condition that is documented in annual
17 financial statements at the end of the current fiscal year and
18 indicates an inability to pay the permit processing fee during
19 that fiscal year.
20
21 The permit applicant must be the governing body of a county or
22 municipality or a third party under contract with a county or
23 municipality and the project for which the fee reduction or
24 waiver is sought must serve a public purpose. If a permit
25 processing fee is reduced, the total fee shall not exceed
26 $100.
27 Section 26. Subsection (3) is added to section 218.32,
28 Florida Statutes, to read:
29 218.32 Annual financial reports; local governmental
30 entities.--
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1 (3) The department shall notify the President of the
2 Senate and the Speaker of the House of Representatives of any
3 municipality that has not reported any financial activity for
4 the last 4 fiscal years. Such notice must be sufficient to
5 initiate dissolution procedures as described in s.
6 165.051(1)(a). Any special law authorizing the incorporation
7 or creation of the municipality must be included within the
8 notification.
9 Section 27. Section 218.321, Florida Statutes, is
10 repealed.
11 Section 28. Subsection (3) of section 218.39, Florida
12 Statutes, is amended to read:
13 218.39 Annual financial audit reports.--
14 (3)(a) A dependent special district may make provision
15 for an annual financial audit by being included within the
16 audit of another local governmental entity upon which it is
17 dependent. An independent special district may not make
18 provision for an annual financial audit by being included
19 within the audit of another local governmental entity.
20 (b) A special district that is a component unit, as
21 defined by generally accepted accounting principles, of a
22 local government entity shall provide the local governmental
23 entity, within a reasonable time period as established by the
24 local governmental entity, with financial information
25 necessary to comply with this section. The failure of a
26 component unit to provide this financial information must be
27 noted in the annual financial audit report of the local
28 governmental entity.
29 Section 29. Subsection (3) of section 218.36, Florida
30 Statutes, is amended to read:
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1 218.36 County officers; record and report of fees and
2 disposition of same.--
3 (3) The board of county commissioners may shall, on
4 the 32nd day following the close of the fiscal year, notify
5 the Governor of the failure of any county officer to comply
6 with the provisions of this section. Such notification shall
7 specify the name of the officer and the office held by him or
8 her at the time of such failure and shall subject said officer
9 to suspension from office at the Governor's discretion.
10 Section 30. Section 218.369, Florida Statutes, is
11 amended to read:
12 218.369 Definitions applicable to ss.
13 218.37-218.386.--As used in this section and in ss. 218.37,
14 218.38, 218.385, and 218.386, the term "unit of local
15 government," except where exception is made, means a county,
16 municipality, special district, district school board, local
17 agency, authority, or consolidated city-county government or
18 any other local governmental body or public body corporate and
19 politic authorized or created by general or special law and
20 granted the power to issue general obligation or revenue
21 bonds; and the words "general obligation or revenue bonds"
22 shall be interpreted to include within their scope general
23 obligation bonds, revenue bonds, special assessment bonds,
24 limited revenue bonds, special obligation bonds, debentures,
25 and other similar instruments, but not bond anticipation
26 notes.
27 Section 31. Part V of chapter 218, Florida Statutes,
28 entitled "Financial Emergencies" is renamed "Local
29 Governmental Entity and District School Board Financial
30 Emergencies."
31
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1 Section 32. Section 218.50, Florida Statutes, is
2 amended to read:
3 218.50 Short title.--Sections 218.50-218.504 may be
4 cited shall be known as the "Local Governmental Entity and
5 District School Board Government Financial Emergencies Act."
6 Section 33. Section 218.501, Florida Statutes, is
7 amended to read:
8 218.501 Purposes.--The purposes of ss. 218.50-218.504
9 are:
10 (1) To promote preserve and protect the fiscal
11 responsibility solvency of local governmental entities and
12 district school boards.
13 (2) To assist local governmental entities and district
14 school boards in providing essential services without
15 interruption and in meeting their financial obligations.
16 (3) To assist local governmental entities and district
17 school boards through the improvement of local financial
18 management procedures.
19 Section 34. Section 218.502, Florida Statutes, is
20 amended to read:
21 218.502 Definition.--As used in ss. 218.50-218.504,
22 the term "local governmental entity" means a county,
23 municipality, or special district, or district school board.
24 Section 35. Section 218.503, Florida Statutes, is
25 amended to read:
26 218.503 Determination of financial emergency.--
27 (1) A Local governmental entities and district school
28 boards shall be subject to review and oversight by the
29 Governor or the Commissioner of Education entity is in a state
30 of financial emergency when any one of the following
31 conditions occurs:
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1 (a) Failure within the same fiscal year in which due
2 to pay short-term loans from banks or failure to make bond
3 debt service or other long-term debt payments when due, as a
4 result of a lack of funds.
5 (b) Failure to pay uncontested claims from creditors
6 within 90 days after the claim is presented, as a result of a
7 lack of funds.
8 (c)(b) Failure to transfer at the appropriate time,
9 due to lack of funds:
10 1. Taxes withheld on the income of employees; or
11 2. Employer and employee contributions for:
12 a. Federal social security; or
13 b. Any pension, retirement, or benefit plan of an
14 employee.
15 (d)(c) Failure for one pay period to pay, due to lack
16 of funds:
17 1. Wages and salaries owed to employees; or
18 2. Retirement benefits owed to former employees.
19 (e)(d) An unreserved or total fund balance or retained
20 earnings deficit, or unrestricted or total net assets deficit,
21 as reported on the balance sheet or statement of net assets on
22 the general purpose or basic financial statements, for which
23 sufficient resources of the local governmental entity, as
24 reported on the balance sheet or statement of net assets on
25 the general purpose or basic financial statements, are not
26 available to cover the deficit for 2 successive years.
27 Resources available to cover reported deficits include net
28 assets that are not otherwise restricted by federal, state, or
29 local laws, bond covenants, contractual agreements, or other
30 legal constraints. Fixed or capital assets, the disposal of
31 which would impair the ability of a local governmental entity
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1 to carry out its functions, are not considered resources
2 available to cover reported deficits.
3 (e) Noncompliance of the local government retirement
4 system with actuarial conditions provided by law.
5 (2) A local governmental entity shall notify the
6 Governor and the Legislative Auditing Committee, and a
7 district school board shall notify the Commissioner of
8 Education and the Legislative Auditing Committee, when one or
9 more of the conditions specified in subsection (1) have
10 occurred or will occur if action is not taken to assist the
11 local governmental entity or district school board. In
12 addition, any state agency must, within 30 days after a
13 determination that one or more of the conditions specified in
14 subsection (1) have occurred or will occur if action is not
15 taken to assist the local governmental entity or district
16 school board the identification of the financial emergency,
17 notify the Governor or the Commissioner of Education, as
18 appropriate, and the Legislative Auditing Committee when one
19 or more of the conditions specified in subsection (1) have
20 occurred or will occur if action is not taken to assist a
21 local governmental entity.
22 (3) Upon notification that one or more of the
23 conditions in subsection (1) exist, the Governor or his or her
24 designee shall contact the local governmental entity or the
25 Commissioner of Education or his or her designee shall contact
26 the district school board to determine what actions have been
27 taken by the local governmental entity or the district school
28 board to resolve the condition financial emergency. The
29 Governor or the Commissioner of Education, as appropriate,
30 shall determine whether the local governmental entity or the
31 district school board needs state assistance to resolve the
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1 condition. If state assistance is needed, the local
2 governmental entity or district school board is considered to
3 be in a state of financial emergency. The Governor or the
4 Commissioner of Education, as appropriate, has the authority
5 to implement measures as set forth in ss. 218.50-218.504 to
6 assist the local governmental entity or district school board
7 in resolving resolve the financial emergency. Such measures
8 may include, but are not limited to:
9 (a) Requiring approval of the local governmental
10 entity's budget by the Governor or approval of the district
11 school board's budget by the Commissioner of Education.
12 (b) Authorizing a state loan to a the local
13 governmental entity and providing for repayment of same.
14 (c) Prohibiting a local governmental entity or
15 district school board from issuing bonds, notes, certificates
16 of indebtedness, or any other form of debt until such time as
17 it is no longer subject to this section.
18 (d) Making such inspections and reviews of records,
19 information, reports, and assets of the local governmental
20 entity or district school board. The appropriate local
21 officials shall cooperate in such, in which inspections and
22 reviews the appropriate local officials shall cooperate.
23 (e) Consulting with the officials and auditors of the
24 local governmental entity or the district school board and the
25 appropriate state officials agency regarding any steps
26 necessary to bring the books of account, accounting systems,
27 financial procedures, and reports into compliance with state
28 requirements.
29 (f) Providing technical assistance to the local
30 governmental entity or the district school board.
31
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1 (g)1. Establishing a financial emergency emergencies
2 board to oversee the activities of the local governmental
3 entity or the district school board. If a financial emergency
4 The board, if is established for a local governmental entity,
5 shall be appointed by the Governor shall appoint board members
6 and select a chair. If a financial emergency board is
7 established for a district school board, the State Board of
8 Education shall appoint board members and select a chair. The
9 Governor shall select a chair and such other officers as are
10 necessary. The financial emergency board shall adopt such
11 rules as are necessary for conducting board business. The
12 board may:
13 a. Make such reviews of records, reports, and assets
14 of the local governmental entity or the district school board
15 as are needed.
16 b. Consult with the officials and auditors of the
17 local governmental entity or the district school board and the
18 appropriate state officials regarding any steps necessary to
19 bring the books of account, accounting systems, financial
20 procedures, and reports of the local governmental entity or
21 the district school board into compliance with state
22 requirements.
23 c. Review the operations, management, efficiency,
24 productivity, and financing of functions and operations of the
25 local governmental entity or the district school board.
26 2. The recommendations and reports made by the
27 financial emergency board must be submitted to the Governor
28 for local governmental entities or to the Commissioner of
29 Education and the State Board of Education for district school
30 boards for appropriate action.
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1 (h) Requiring and approving a plan, to be prepared by
2 officials of the appropriate state agency in conjunction with
3 the local governmental entity or the district school board in
4 consultation with the appropriate state officials, prescribing
5 actions that will cause the local governmental entity or
6 district school board to no longer be subject to this
7 section. The plan must include, but need not be limited to:
8 1. Provision for payment in full of obligations
9 outlined in subsection (1), designated as priority items, that
10 are currently all payments due or will to come due on debt
11 obligations, pension payments, and all payments and charges
12 imposed or mandated by federal or state law and for all
13 judgments and past due accounts, as priority items of
14 expenditures.
15 2. Establishment of a basis of priority budgeting or
16 zero-based budgeting in order, so as to eliminate low-priority
17 items that are not affordable.
18 3. The prohibition of a level of operations which can
19 be sustained only with nonrecurring revenues.
20 (4) A During the financial emergency period, the local
21 governmental entity or district school board may not seek
22 application of laws under the bankruptcy provisions of the
23 United States Constitution except with the prior approval of
24 the Governor for local governmental entities or the
25 Commissioner of Education for district school boards.
26 (5)(a) The governing authority of any municipality
27 having a resident population of 300,000 or more on or after
28 April 1, 1999, which has been declared in a state of financial
29 emergency pursuant to this section may impose a discretionary
30 per-vehicle surcharge of up to 20 percent on the gross
31 revenues of the sale, lease, or rental of space at parking
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1 facilities within the municipality which are open for use to
2 the general public.
3 (b) A municipal governing authority that imposes the
4 surcharge authorized by this subsection may use the proceeds
5 of such surcharge for the following purposes only:
6 1. No less than 60 percent and no more than 80 percent
7 of the surcharge proceeds shall be used by the governing
8 authority to reduce its ad valorem tax millage rate or to
9 reduce or eliminate non-ad valorem assessments.
10 2. A portion of the balance of the surcharge proceeds
11 shall be used by the governing authority to increase its
12 budget reserves; however, the governing authority shall not
13 reduce the amount it allocates for budget reserves from other
14 sources below the amount allocated for reserves in the fiscal
15 year prior to the year in which the surcharge is initially
16 imposed. When a 15-percent budget reserve is achieved, based
17 on the average gross revenue for the most recent 3 prior
18 fiscal years, the remaining proceeds from this subparagraph
19 shall be used for the payment of annual debt service related
20 to outstanding obligations backed or secured by a covenant to
21 budget and appropriate from non-ad valorem revenues.
22 (c) This subsection expires June 30, 2006.
23 Section 36. Section 218.504, Florida Statutes, is
24 amended to read:
25 218.504 Cessation of state action.--The Governor or
26 the Commissioner of Education, as appropriate, has the
27 authority to terminate all state actions pursuant to ss.
28 218.50-218.504. Cessation of state action must not occur
29 until the Governor or the Commissioner of Education, as
30 appropriate, has determined that:
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1 (1) The local governmental entity or district school
2 board:
3 (a) Has established and is operating an effective
4 financial accounting and reporting system.
5 (b) Has resolved corrected or eliminated the fiscal
6 emergency conditions outlined in s. 218.503(1).
7 (2) None of the No new fiscal emergency conditions
8 outlined in s. 218.503(1) exists exist.
9 Section 37. Chapter 131, Florida Statutes, consisting
10 of sections 131.01, 131.02, 131.03, 131.04, 131.05, and
11 131.06, Florida Statutes, is repealed.
12 Section 38. Section 132.10, Florida Statutes, is
13 repealed.
14 Section 39. Section 165.052, Florida Statutes, is
15 repealed.
16 Section 40. Section 189.409, Florida Statutes, is
17 repealed.
18 Section 41. Section 189.422, Florida Statutes, is
19 repealed.
20 Section 42. Section 200.0684, Florida Statutes, is
21 repealed.
22 Section 43. Paragraph (h) of subsection (1) of section
23 218.37, Florida Statutes, is repealed.
24 Section 44. Section 215.195, Florida Statutes, is
25 amended to read:
26 215.195 Agency deposits relating to the Statewide Cost
27 Allocation Plan.--
28 (1) APPLICATION FOR ALLOCABLE STATEWIDE
29 OVERHEAD.--Each state agency, and the judicial branch, making
30 application for federal grant or contract funds shall, in
31 accordance with the Statewide Cost Allocation Plan (SWCAP),
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1 include in its application a prorated share of the cost of
2 services provided by state central service agencies which are
3 reimbursable to the state pursuant to the provisions of Office
4 of Management and Budget Circular A-87. Preparation of the
5 Statewide Cost Allocation Plan and coordination thereof with
6 all applicable parties is the responsibility of the Department
7 of Financial Services. The Department of Financial Services
8 shall ensure that the SWCAP presents the most favorable
9 allocation of central services cost allowable to the state by
10 the Federal Government.
11 (2) DEPOSIT OF OVERHEAD IN THE GENERAL REVENUE
12 FUND.--If an application for federal grant or contract funds
13 is approved, the state agency or judicial branch receiving the
14 federal grant or contract shall identify that portion
15 representing reimbursement of allocable statewide overhead and
16 deposit that amount into the General Revenue Fund unallocated
17 as directed by the Department of Financial Services Executive
18 Office of the Governor. The Department of Financial Services
19 shall be responsible for monitoring agency compliance with
20 this section.
21 Section 45. Section 1010.47, Florida Statutes, is
22 amended to read:
23 1010.47 Receiving bids and sale of bonds.--
24 (1) If the issuance of bonds is authorized at the
25 election, or if any bonds outstanding against the district are
26 being refunded, the district school board shall sell the bonds
27 in the manner provided in s. 218.385. cause notice to be given
28 by publication in some newspaper published in the district
29 that the board will receive bids for the purchase of the bonds
30 at the office of the district school superintendent. The
31 notice shall be published twice, and the first publication
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1 shall be given not less than 30 days prior to the date set for
2 receiving the bids. The notice shall specify the amount of the
3 bonds offered for sale, shall state whether the bids shall be
4 sealed bids or whether the bonds are to be sold at auction,
5 and shall give the schedule of maturities of the proposed
6 bonds and such other pertinent information as may be
7 prescribed by rules of the State Board of Education. Bidders
8 may be invited to name the rate of interest that the bonds are
9 to bear or the district school board may name rates of
10 interest and invite bids thereon. In addition to publication
11 of notice of the proposed sale as set forth in this
12 subsection, the district school board shall notify in writing
13 at least three recognized bond dealers in the state, and, at
14 the same time, notify the Department of Education concerning
15 the proposed sale and enclose a copy of the advertisement.
16 (2) All bonds and refunding bonds issued as provided
17 by law shall be sold to the highest and best bidder at such
18 public sale unless sold at a better price or yield basis
19 within 30 days after failure to receive an acceptable bid at a
20 duly advertised public sale, provided that at no time shall
21 bonds or refunding bonds be sold or exchanged at less than par
22 value except as specifically authorized by the Department of
23 Education; and provided, further, that the district school
24 board shall have the right to reject all bids and cause a new
25 notice to be given in like manner inviting other bids for such
26 bonds, or to sell all or any part of such bonds to the State
27 Board of Education at a price and yield basis that shall not
28 be less advantageous to the district school board than that
29 represented by the highest and best bid received. In the
30 marketing of the bonds, the district school board shall be
31 entitled to have such assistance as can be rendered by the
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1 Division of Bond Finance, the Commissioner of Education, or
2 any other public state officer or agency. In determining the
3 highest and best bidder for bonds offered for sale, the net
4 interest cost to the school board as shown in standard bond
5 tables shall govern, provided that the determination of the
6 district school board as to the highest and best bidder shall
7 be final.
8 Section 46. Subsection (1) of section 288.9610,
9 Florida Statutes, is amended to read:
10 288.9610 Annual reports of Florida Development Finance
11 Corporation.--By December 1 of each year, the Florida
12 Development Finance Corporation shall submit to the Governor,
13 the President of the Senate, the Speaker of the House of
14 Representatives, the Senate Minority Leader, the House
15 Minority Leader, and the city or county activating the Florida
16 Development Finance Corporation a complete and detailed report
17 setting forth:
18 (1) The evaluation required in s. 11.45(3)(j) s.
19 11.45(3)(a)11.
20 Section 47. Section 373.556, Florida Statutes, is
21 repealed.
22 Section 48. This act shall take effect upon becoming a
23 law.
24
25 STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
COMMITTEE SUBSTITUTE FOR
26 CS/CS/SB 708
27
28 The committee substitute deletes language providing for the
transfer of the Florida Single Audit Act and associated
29 position from the Executive Office of the Governor to the
Department of Financial Services.
30
31
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