Senate Bill sb0708e1
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
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
1
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
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
2
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
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
3
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
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.,
4
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
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; authorizing a
21 pilot program to be established by a rural
22 health network in Monroe County; providing for
23 approval by the Office of Insurance Regulation
24 of the Financial Services Commission; requiring
25 a report by a specified date; repealing s.
26 373.556, F.S., relating to the investment of
27 funds by the governing board of a water
28 management district; providing an effective
29 date.
30
31 Be It Enacted by the Legislature of the State of Florida:
5
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 Section 1. Paragraphs (a) and (b) of subsection (5) of
2 section 11.40, Florida Statutes, are amended to read:
3 11.40 Legislative Auditing Committee.--
4 (5) Following notification by the Auditor General, the
5 Department of Financial Services, or the Division of Bond
6 Finance of the State Board of Administration of the failure of
7 a local governmental entity, district school board, charter
8 school, or charter technical career center to comply with the
9 applicable provisions within s. 11.45(5)-(7), s. 218.32(1), or
10 s. 218.38, the Legislative Auditing Committee may schedule a
11 hearing. If a hearing is scheduled, the committee shall
12 determine if the entity should be subject to further state
13 action. If the committee determines that the entity should be
14 subject to further state action, the committee shall:
15 (a) In the case of a local governmental entity or
16 district school board, direct request the Department of
17 Revenue and the Department of Financial Services to withhold
18 any funds not pledged for bond debt service satisfaction which
19 are payable to such entity until the entity complies with the
20 law. The committee, in its request, shall specify the date
21 such action shall begin, and the directive request must be
22 received by the Department of Revenue and the Department of
23 Financial Services 30 days before the date of the distribution
24 mandated by law. The Department of Revenue and the Department
25 of Financial Services may implement the provisions of this
26 paragraph.
27 (b) In the case of a special district, notify the
28 Department of Community Affairs that the special district has
29 failed to comply with the law. Upon receipt of notification,
30 the Department of Community Affairs shall proceed pursuant to
31 the provisions specified in s. ss. 189.421 and 189.422.
6
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 Section 2. Paragraph (g) of subsection (2),
2 subsections (3) and (5), paragraph (e) of subsection (7), and
3 subsections (8) and (9) of section 11.45, Florida Statutes,
4 are amended to read:
5 11.45 Definitions; duties; authorities; reports;
6 rules.--
7 (2) DUTIES.--The Auditor General shall:
8 (g) At least every 2 years, conduct a performance
9 audit of the local government financial reporting system,
10 which, for the purpose of this chapter, means any statutory
11 provisions related to local government financial reporting.
12 The purpose of such an audit is to determine the accuracy,
13 efficiency, and effectiveness of the reporting system in
14 achieving its goals and to make recommendations to the local
15 governments, the Governor, and the Legislature as to how the
16 reporting system can be improved and how program costs can be
17 reduced. The Auditor General shall determine the scope of such
18 audits. The local government financial reporting system should
19 provide for the timely, accurate, uniform, and cost-effective
20 accumulation of financial and other information that can be
21 used by the members of the Legislature and other appropriate
22 officials to accomplish the following goals:
23 1. Enhance citizen participation in local government;
24 2. Improve the financial condition of local
25 governments;
26 3. Provide essential government services in an
27 efficient and effective manner; and
28 4. Improve decisionmaking on the part of the
29 Legislature, state agencies, and local government officials on
30 matters relating to local government.
31
7
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 The Auditor General shall perform his or her duties
2 independently but under the general policies established by
3 the Legislative Auditing Committee. This subsection does not
4 limit the Auditor General's discretionary authority to conduct
5 other audits or engagements of governmental entities as
6 authorized in subsection (3).
7 (3) AUTHORITY FOR AUDITS AND OTHER ENGAGEMENTS.--
8 (a) The Auditor General may, pursuant to his or her
9 own authority, or at the direction of the Legislative Auditing
10 Committee, conduct audits or other engagements as determined
11 appropriate by the Auditor General of:
12 (a)1. The accounts and records of any governmental
13 entity created or established by law.
14 (b)2. The information technology programs, activities,
15 functions, or systems of any governmental entity created or
16 established by law.
17 (c)3. The accounts and records of any charter school
18 created or established by law.
19 (d)4. The accounts and records of any direct-support
20 organization or citizen support organization created or
21 established by law. The Auditor General is authorized to
22 require and receive any records from the direct-support
23 organization or citizen support organization, or from its
24 independent auditor.
25 (e)5. The public records associated with any
26 appropriation made by the Legislature General Appropriations
27 Act to a nongovernmental agency, corporation, or person. All
28 records of a nongovernmental agency, corporation, or person
29 with respect to the receipt and expenditure of such an
30 appropriation shall be public records and shall be treated in
31 the same manner as other public records are under general law.
8
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 (f)6. State financial assistance provided to any
2 nonstate entity as defined by s. 215.97.
3 (g)7. The Tobacco Settlement Financing Corporation
4 created pursuant to s. 215.56005.
5 8. The Florida Virtual School created pursuant to s.
6 1002.37.
7 (h)9. Any purchases of federal surplus lands for use
8 as sites for correctional facilities as described in s.
9 253.037.
10 (i)10. Enterprise Florida, Inc., including any of its
11 boards, advisory committees, or similar groups created by
12 Enterprise Florida, Inc., and programs. The audit report may
13 not reveal the identity of any person who has anonymously made
14 a donation to Enterprise Florida, Inc., pursuant to this
15 subparagraph. The identity of a donor or prospective donor to
16 Enterprise Florida, Inc., who desires to remain anonymous and
17 all information identifying such donor or prospective donor
18 are confidential and exempt from the provisions of s.
19 119.07(1) and s. 24(a), Art. I of the State Constitution. Such
20 anonymity shall be maintained in the auditor's report.
21 (j)11. The Florida Development Finance Corporation or
22 the capital development board or the programs or entities
23 created by the board. The audit or report may not reveal the
24 identity of any person who has anonymously made a donation to
25 the board pursuant to this subparagraph. The identity of a
26 donor or prospective donor to the board who desires to remain
27 anonymous and all information identifying such donor or
28 prospective donor are confidential and exempt from the
29 provisions of s. 119.07(1) and s. 24(a), Art. I of the State
30 Constitution. Such anonymity shall be maintained in the
31 auditor's report.
9
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 (k)12. The records pertaining to the use of funds from
2 voluntary contributions on a motor vehicle registration
3 application or on a driver's license application authorized
4 pursuant to ss. 320.023 and 322.081.
5 (l)13. The records pertaining to the use of funds from
6 the sale of specialty license plates described in chapter 320.
7 (m)14. The transportation corporations under contract
8 with the Department of Transportation that are acting on
9 behalf of the state to secure and obtain rights-of-way for
10 urgently needed transportation systems and to assist in the
11 planning and design of such systems pursuant to ss.
12 339.401-339.421.
13 (n)15. The acquisitions and divestitures related to
14 the Florida Communities Trust Program created pursuant to
15 chapter 380.
16 (o)16. The Florida Water Pollution Control Financing
17 Corporation created pursuant to s. 403.1837.
18 (p)17. The Florida Partnership for School Readiness
19 created pursuant to s. 411.01.
20 (q)18. The Florida Special Disability Trust Fund
21 Financing Corporation created pursuant to s. 440.49.
22 (r)19. Workforce Florida, Inc., or the programs or
23 entities created by Workforce Florida, Inc., created pursuant
24 to s. 445.004.
25 (s)20. The corporation defined in s. 455.32 that is
26 under contract with the Department of Business and
27 Professional Regulation to provide administrative,
28 investigative, examination, licensing, and prosecutorial
29 support services in accordance with the provisions of s.
30 455.32 and the practice act of the relevant profession.
31
10
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 (t)21. The Florida Engineers Management Corporation
2 created pursuant to chapter 471.
3 (u)22. The Investment Fraud Restoration Financing
4 Corporation created pursuant to chapter 517.
5 (v)23. The books and records of any permitholder that
6 conducts race meetings or jai alai exhibitions under chapter
7 550.
8 (w)24. The corporation defined in part II of chapter
9 946, known as the Prison Rehabilitative Industries and
10 Diversified Enterprises, Inc., or PRIDE Enterprises.
11 (x) The Florida Virtual School pursuant to s. 1002.37.
12 (b) The Auditor General is also authorized to:
13 1. Promote the building of competent and efficient
14 accounting and internal audit organizations in the offices
15 administered by governmental entities.
16 2. Provide consultation services to governmental
17 entities on their financial and accounting systems,
18 procedures, and related matters.
19 (5) PETITION FOR AN AUDIT BY THE AUDITOR GENERAL.--
20 (a) The Legislative Auditing Committee shall direct
21 the Auditor General to make an a financial audit of any
22 municipality whenever petitioned to do so by at least 20
23 percent of the registered electors in the last general
24 election of that municipality pursuant to this subsection. The
25 supervisor of elections of the county in which the
26 municipality is located shall certify whether or not the
27 petition contains the signatures of at least 20 percent of the
28 registered electors of the municipality. After the completion
29 of the audit, the Auditor General shall determine whether the
30 municipality has the fiscal resources necessary to pay the
31 cost of the audit. The municipality shall pay the cost of the
11
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 audit within 90 days after the Auditor General's determination
2 that the municipality has the available resources. If the
3 municipality fails to pay the cost of the audit, the
4 Department of Revenue shall, upon certification of the Auditor
5 General, withhold from that portion of the distribution
6 pursuant to s. 212.20(6)(d)6. which is distributable to such
7 municipality, a sum sufficient to pay the cost of the audit
8 and shall deposit that sum into the General Revenue Fund of
9 the state.
10 (b) At least one registered elector in the most recent
11 general election must file a letter of intent with the
12 municipal clerk prior to any petition of the electors of that
13 municipality for the purpose of an audit. Each petition must
14 be submitted to the supervisor of elections and contain, at a
15 minimum:
16 1. The elector's printed name;
17 2. The signature of the elector;
18 3. The elector's residence address;
19 4. The elector's date of birth; and
20 5. The date signed.
21
22 All petitions must be submitted for verification within 1
23 calendar year after the audit petition origination by the
24 municipal electors.
25 (7) AUDITOR GENERAL REPORTING REQUIREMENTS.--
26 (e) The Auditor General shall notify the Governor or
27 the Commissioner of Education, as appropriate, and the
28 Legislative Auditing Committee of any audit report reviewed by
29 the Auditor General pursuant to paragraph (b) which contains a
30 statement that a the local governmental entity or district
31 school board has met one or more of the conditions specified
12
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 is in a state of financial emergency as provided in s.
2 218.503. If the Auditor General requests a clarification
3 regarding information included in an audit report to determine
4 whether a local governmental entity or district school board
5 has met one or more of the conditions specified in s. 218.503
6 is in a state of financial emergency, the requested
7 clarification must be provided within 45 days after the date
8 of the request. If the local governmental entity or district
9 school board does not comply with the Auditor General's
10 request, the Auditor General shall notify the Legislative
11 Auditing Committee. If, after obtaining the requested
12 clarification, the Auditor General determines that the local
13 governmental entity or district school board has met one or
14 more of the conditions specified in s. 218.503 is in a state
15 of financial emergency, he or she shall notify the Governor or
16 the Commissioner of Education, as appropriate, and the
17 Legislative Auditing Committee.
18 (8) RULES OF THE AUDITOR GENERAL.--The Auditor
19 General, in consultation with the Board of Accountancy, shall
20 adopt rules for the form and conduct of all financial audits
21 performed by independent certified public accountants pursuant
22 to ss. 215.981, 218.39, 1001.453, 1004.28, and 1004.70. The
23 rules for audits of local governmental entities and district
24 school boards must include, but are not limited to,
25 requirements for the reporting of information necessary to
26 carry out the purposes of the Local Governmental Entity and
27 District School Board Government Financial Emergencies Act as
28 stated in s. 218.501.
29 (9) TECHNICAL ADVICE OTHER GUIDANCE PROVIDED BY THE
30 AUDITOR GENERAL.--The Auditor General may provide technical
31 advice to:, in consultation with
13
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 (a) The Department of Education in the development of,
2 shall develop a compliance supplement for the financial audit
3 of a district school board conducted by an independent
4 certified public accountant.
5 (b) Governmental entities on their financial and
6 accounting systems, procedures, and related matters.
7 (c) Governmental entities on promoting the building of
8 competent and efficient accounting and internal audit
9 organizations in their offices.
10 Section 3. Subsection (4) of section 11.51, Florida
11 Statutes, is amended to read:
12 11.51 Office of Program Policy Analysis and Government
13 Accountability.--
14 (4) The Office of Program Policy Analysis and
15 Government Accountability is authorized to examine all
16 entities and records listed in s. 11.45(3) s. 11.45(3)(a).
17 Section 4. Subsection (10) of section 61.181, Florida
18 Statutes, is amended to read:
19 61.181 Depository for alimony transactions, support,
20 maintenance, and support payments; fees.--
21 (10) Compliance with the requirements of this section
22 shall be included as part of the annual county audit required
23 pursuant to s. 218.39 11.45.
24 Section 5. Subsection (3) of section 75.05, Florida
25 Statutes, is amended to read:
26 75.05 Order and service.--
27 (3) In the case of independent special districts as
28 defined in s. 218.31(7), a copy of the complaint shall be
29 served on the Division of Bond Finance of the State Board of
30 Administration. Notwithstanding any other provision of law,
31 whether a general law or special act, validation of bonds to
14
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 be issued by a special district, other than a community
2 development district established pursuant to chapter 190, as
3 provided in s. 190.016(12), is not mandatory, but is at the
4 option of the issuer. However, the validation of bonds issued
5 by such community development districts shall not be required
6 on refunding issues.
7 Section 6. Paragraph (a) of subsection (2) of section
8 112.08, Florida Statutes, is amended to read:
9 112.08 Group insurance for public officers, employees,
10 and certain volunteers; physical examinations.--
11 (2)(a) Notwithstanding any general law or special act
12 to the contrary, every local governmental unit is authorized
13 to provide and pay out of its available funds for all or part
14 of the premium for life, health, accident, hospitalization,
15 legal expense, or annuity insurance, or all or any kinds of
16 such insurance, for the officers and employees of the local
17 governmental unit and for health, accident, hospitalization,
18 and legal expense insurance for the dependents of such
19 officers and employees upon a group insurance plan and, to
20 that end, to enter into contracts with insurance companies or
21 professional administrators to provide such insurance. Before
22 entering any contract for insurance, the local governmental
23 unit shall advertise for competitive bids; and such contract
24 shall be let upon the basis of such bids. If a contracting
25 health insurance provider becomes financially impaired as
26 determined by the Office of Insurance Regulation of the
27 Financial Services Commission or otherwise fails or refuses to
28 provide the contracted-for coverage or coverages, the local
29 government may purchase insurance, enter into risk management
30 programs, or contract with third-party administrators and may
31 make such acquisitions by advertising for competitive bids or
15
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 by direct negotiations and contract. The local governmental
2 unit may undertake simultaneous negotiations with those
3 companies which have submitted reasonable and timely bids and
4 are found by the local governmental unit to be fully qualified
5 and capable of meeting all servicing requirements. Each local
6 governmental unit may self-insure any plan for health,
7 accident, and hospitalization coverage or enter into a risk
8 management consortium to provide such coverage, subject to
9 approval based on actuarial soundness by the Office of
10 Insurance Regulation; and each shall contract with an
11 insurance company or professional administrator qualified and
12 approved by the office to administer such a plan.
13 Section 7. Subsection (5) of section 112.625, Florida
14 Statutes, is amended to read:
15 112.625 Definitions.--As used in this act:
16 (5) "Governmental entity" means the state, for the
17 Florida Retirement System, and the county, municipality, or
18 special district, or district school board which is the
19 employer of the member of a local retirement system or plan.
20 Section 8. Subsection (4) of section 112.63, Florida
21 Statutes, is amended to read:
22 112.63 Actuarial reports and statements of actuarial
23 impact; review.--
24 (4) Upon receipt, pursuant to subsection (2), of an
25 actuarial report, or upon receipt, pursuant to subsection (3),
26 of a statement of actuarial impact, the Department of
27 Management Services shall acknowledge such receipt, but shall
28 only review and comment on each retirement system's or plan's
29 actuarial valuations at least on a triennial basis. If the
30 department finds that the actuarial valuation is not complete,
31 accurate, or based on reasonable assumptions or otherwise
16
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 materially fails to satisfy the requirements of this part, if
2 the department requires additional material information
3 necessary to complete its review of the actuarial valuation of
4 a system or plan or material information necessary to satisfy
5 the duties of the department pursuant to s. 112.665(1), or if
6 the department does not receive the actuarial report or
7 statement of actuarial impact, the department shall notify the
8 administrator of the affected retirement system or plan and
9 the affected governmental entity local government and request
10 appropriate adjustment, the additional material information,
11 or the required report or statement. The notification must
12 inform the administrator of the affected retirement system or
13 plan and the affected governmental entity of the consequences
14 for failure to comply with the requirements of this
15 subsection. If, after a reasonable period of time, a
16 satisfactory adjustment is not made or the report, statement,
17 or additional material information is not provided, the
18 department may notify the Department of Revenue and the
19 Department of Financial Services of such noncompliance, in
20 which case the Department of Revenue and the Department of
21 Financial Services shall withhold any funds not pledged for
22 satisfaction of bond debt service which are payable to the
23 affected governmental entity until the adjustment is made or
24 the report, statement, or additional material information is
25 provided to the department. The department shall specify the
26 date such action is to begin, and notification by the
27 department must be received by the Department of Revenue, the
28 Department of Financial Services, and the affected
29 governmental entity 30 days before the date the action begins.
30 (a) Within 21 days after receipt of the notice, the
31 affected governmental entity local government or the
17
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 department may petition for a hearing under the provisions of
2 ss. 120.569 and 120.57 with the Department of Management
3 Services. The Department of Revenue and the Department of
4 Financial Services may not be parties to any such hearing, but
5 may request to intervene if requested by the Department of
6 Management Services or if the Department of Revenue or the
7 Department of Financial Services determines its interests may
8 be adversely affected by the hearing. If the administrative
9 law judge recommends in favor of the department, the
10 department shall perform an actuarial review, or prepare the
11 statement of actuarial impact, or collect the requested
12 material information. The cost to the department of performing
13 such actuarial review, or preparing the such statement, or
14 collecting the requested material information shall be charged
15 to the affected governmental entity of which the employees are
16 covered by the retirement system or plan. If payment of such
17 costs is not received by the department within 60 days after
18 receipt by the affected governmental entity of the request for
19 payment, the department shall certify to the Department of
20 Revenue and the Department of Financial Services Chief
21 Financial Officer the amount due, and the Department of
22 Revenue and the Department of Financial Services Chief
23 Financial Officer shall pay such amount to the Department of
24 Management Services from any funds not pledged for
25 satisfaction of bond debt service which are payable to the
26 affected governmental entity of which the employees are
27 covered by the retirement system or plan. If the
28 administrative law judge recommends in favor of the affected
29 governmental entity local retirement system and the department
30 performs an actuarial review, prepares the statement of
31 actuarial impact, or collects the requested material
18
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 information, the cost to the department of performing the
2 actuarial review, preparing the statement, or collecting the
3 requested material information shall be paid by the Department
4 of Management Services.
5 (b) In the case of an affected special district, the
6 Department of Management Services shall also notify the
7 Department of Community Affairs. Upon receipt of notification,
8 the Department of Community Affairs shall proceed pursuant to
9 the provisions of s. 189.421 with regard to the special
10 district.
11 Section 9. Section 130.04, Florida Statutes, is
12 amended to read:
13 130.04 Sale Notice for bids and disposition of
14 bonds.--In case the issuing of bonds shall be authorized by
15 the result of such election, the county commissioners shall
16 sell the bonds in the manner provided in s. 218.385. cause
17 notice to be given by publication in a newspaper published in
18 the county, or in some newspaper published in the same
19 judicial circuit, if there be none published in the county,
20 that they will receive bids for the purchase of county bonds
21 at the clerk's office, on a date not less than 10 days nor
22 more than 60 days from the first publication of such notice.
23 The notice shall specify the amount of bonds offered for sale,
24 the rate of interest, and the time when principal and
25 installments of interest shall be due and payable. Any and all
26 bids shall be rejected if the commissioners shall deem it to
27 the best interest for the county so to do, and they may cause
28 a new notice to be given in like manner inviting other bids
29 for said bonds; provided, that when the rate of interest on
30 said bonds exceeds 5 percent per annum, said bonds shall not
31 be sold for less than 95 cents on the dollar, but when any
19
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 bonds have heretofore been provided for by election, and the
2 rate of interest is 5 percent per annum, or less, that in such
3 cases the county commissioners may accept less than 95 cents
4 upon the dollar, in the sale of said bonds, or for any portion
5 of said bonds not already sold; provided, however, no bonds
6 shall be sold for less than 90 cents on the dollar.
7 Section 10. Subsection (1) of section 132.02, Florida
8 Statutes, is amended to read:
9 132.02 Taxing units may refund obligations.--
10 (1) Each county, municipality, city, town, special
11 road and bridge district, special tax school district, or and
12 other taxing district districts in this state, herein
13 sometimes called a unit, may issue, pursuant to a resolution
14 or resolutions of the governing body thereof (meaning thereby
15 the board or body vested with the power of determining the
16 amount of tax levies required for taxing the taxable property
17 of such unit for the purpose of such unit) and either with or
18 without the approval of such bonds at an election, except as
19 may be required by the Constitution of the state, bonds of
20 such unit for the purpose of refunding any or all bonds,
21 coupons, or interest on any such bonds, or coupons or paving
22 certificates of indebtedness or interest on any such paving
23 certificates of indebtedness, now or hereafter outstanding, or
24 any other funded debt, all of which are herein referred to as
25 bonds, whether such unit created such indebtedness or has
26 assumed, or may become liable therefor, and whether
27 indebtedness to be refunded has matured or to thereafter
28 become matured.
29 Section 11. Section 132.09, Florida Statutes, is
30 amended to read:
31
20
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 132.09 Sale of bonds Notice of sale; bids and award;
2 private sale.--When sold, the refunding bonds (except as
3 otherwise expressly provided) shall be sold in the manner
4 provided in s. 218.385 pursuant to the terms of a notice of
5 sale which shall be published at least twice. The first
6 publication to be not less than 7 days before the date fixed
7 for the sale and to be published in a newspaper published in
8 the unit, or if no newspaper is published in the unit, then in
9 a newspaper published in the county, or if no newspaper is
10 published in the county, then in a newspaper published in
11 Tallahassee, and in the discretion of the governing body of
12 the unit may be published in a financial newspaper in the City
13 of New York. Such notices shall state the time and place and
14 when and where sealed bids will be received, shall state the
15 amount of bonds, their dates, maturities, denominations and
16 interest rate or rates (which may be a maximum rate), interest
17 payment dates, an outline of the terms, if any, on which they
18 are redeemable or become payable before maturity, the amount
19 which must be deposited with the bid to secure its performance
20 if accepted, and such other pertinent information as the
21 governing body of the unit may determine. The notice of sale
22 may require the bidders to fix the interest rate or rates that
23 the bonds are to bear subject to the terms of the notice and
24 the maximum rate permitted by this chapter. The award of the
25 bonds shall be made by the governing body of the unit to the
26 bidder making the most advantageous bid which shall be
27 determined by the governing body in its absolute and
28 uncontrolled discretion. The right to reject all bids shall
29 be reserved to the governing body of the unit. If no bids are
30 received at such public sale, or if all bids are rejected, the
31 bonds may be sold without notice at private sale at any time
21
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 within one year thereafter, but such bonds shall not be sold
2 at private sale on terms less favorable to the unit than were
3 contained in the best bid at the prior public sale.
4 Section 12. Paragraph (a) of subsection (2) of section
5 163.05, Florida Statutes, is amended to read:
6 163.05 Small County Technical Assistance Program.--
7 (2) Recognizing the findings in subsection (1), the
8 Legislature declares that:
9 (a) The financial difficulties fiscal emergencies
10 confronting small counties require an investment that will
11 facilitate efforts to improve the productivity and efficiency
12 of small counties' structures and operating procedures.
13 Section 13. Subsection (2) of section 166.121, Florida
14 Statutes, is amended to read:
15 166.121 Issuance of bonds.--
16 (2) The governing body of a municipality shall
17 determine the terms and manner of sale and distribution or
18 other disposition of any and all bonds it may issue,
19 consistent with the provisions of s. 218.385, and shall have
20 any and all powers necessary or convenient to such
21 disposition.
22 Section 14. Section 166.241, Florida Statutes, is
23 amended to read:
24 166.241 Fiscal years, financial reports,
25 appropriations, and budgets, and budget amendments.--
26 (1) Each municipality shall report its finances
27 annually as provided by general law.
28 (1)(2) Each municipality shall make provision for
29 establishing a fiscal year beginning October 1 of each year
30 and ending September 30 of the following year.
31
22
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 (2)(3) The governing body of each municipality shall
2 adopt a budget each fiscal year. The budget must be adopted by
3 ordinance or resolution unless otherwise specified in the
4 respective municipality's charter. The amount available from
5 taxation and other sources, including amounts carried over
6 from prior fiscal years, must equal the total appropriations
7 for expenditures and reserves. The budget must regulate
8 expenditures of the municipality, and it is unlawful for any
9 officer of a municipal government to expend or contract for
10 expenditures in any fiscal year except in pursuance of
11 budgeted appropriations.
12 (3) The governing body of each municipality at any
13 time within a fiscal year or within up to 60 days following
14 the end of the fiscal year may amend a budget for that year as
15 follows:
16 (a) Appropriations for expenditures within a fund may
17 be decreased or increased by motion recorded in the minutes,
18 provided that the total of the appropriations of the fund is
19 not changed.
20 (b) The governing body may establish procedures by
21 which the designated budget officer may authorize certain
22 budget amendments within a department, provided that the total
23 of the appropriations of the department is not changed.
24 (c) If a budget amendment is required for a purpose
25 not specifically authorized in paragraph (a) or paragraph (b),
26 the budget amendment must be adopted in the same manner as the
27 original budget unless otherwise specified in the charter of
28 the respective municipality.
29 Section 15. Paragraph (b) of subsection (1) of section
30 175.261, Florida Statutes, is amended to read:
31
23
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 175.261 Annual report to Division of Retirement;
2 actuarial valuations.--For any municipality, special fire
3 control district, chapter plan, local law municipality, local
4 law special fire control district, or local law plan under
5 this chapter, the board of trustees for every chapter plan and
6 local law plan shall submit the following reports to the
7 division:
8 (1) With respect to chapter plans:
9 (b) In addition to annual reports provided under
10 paragraph (a), by February 1 of each triennial year, an
11 actuarial valuation of the chapter plan must be made by the
12 division at least once every 3 years, as provided in s.
13 112.63, commencing 3 years from the last actuarial valuation
14 of the plan or system for existing plans, or commencing 3
15 years from issuance of the initial actuarial impact statement
16 submitted under s. 112.63 for newly created plans. To that
17 end, the chair of the board of trustees for each firefighters'
18 pension trust fund operating under a chapter plan shall report
19 to the division such data as it needs to complete an actuarial
20 valuation of each fund. The forms for each municipality and
21 special fire control district shall be supplied by the
22 division. The expense of this actuarial valuation shall be
23 borne by the firefighters' pension trust fund established by
24 ss. 175.041 and 175.121. The requirements of this section are
25 supplemental to the actuarial valuations necessary to comply
26 with s. ss. 218.321 and 218.39.
27 Section 16. Paragraph (b) of subsection (1) of section
28 185.221, Florida Statutes, is amended to read:
29 185.221 Annual report to Division of Retirement;
30 actuarial valuations.--For any municipality, chapter plan,
31 local law municipality, or local law plan under this chapter,
24
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 the board of trustees for every chapter plan and local law
2 plan shall submit the following reports to the 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 the issuance of the initial actuarial impact
11 statement submitted under s. 112.63 for newly created plans.
12 To that end, the chair of the board of trustees for each
13 municipal police officers' retirement trust fund operating
14 under a chapter plan shall report to the division such data as
15 the division needs to complete an actuarial valuation of each
16 fund. The forms for each municipality shall be supplied by
17 the division. The expense of the actuarial valuation shall be
18 borne by the municipal police officers' retirement trust fund
19 established by s. 185.10. 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 17. Section 189.4044, Florida Statutes, is
23 amended to read:
24 189.4044 Special procedures for inactive districts.--
25 (1) The department shall declare inactive any special
26 district in this state by documenting that filing a report
27 with the Speaker of the House of Representatives and the
28 President of the Senate which shows that such special district
29 is no longer active. The inactive status of the special
30 district must be based upon a finding:
31
25
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 (a) That The special district meets one of the
2 following criteria:
3 1. The registered agent of the district, the chair of
4 the governing body of the district, or the governing body of
5 the appropriate local general-purpose government notifies the
6 department in writing that the district has taken no action
7 for 2 or more calendar years;
8 2. Following an inquiry from the department, the
9 registered agent of the district, the chair of the governing
10 body of the district, or the governing body of the appropriate
11 local general-purpose government notifies the department in
12 writing that the district has not had a governing board or a
13 sufficient number of governing board members to constitute a
14 quorum for 2 or more years or the registered agent of the
15 district, the chair of the governing body of the district, or
16 the governing body of the appropriate local general-purpose
17 government fails to respond to the department's inquiry within
18 21 days; or 18 or more months;
19 3. The department determines, pursuant to s. 189.421,
20 that the district has failed to file or make a good faith
21 effort to file any of the reports listed in s. 189.419.; or
22 4. The district has failed, for 2 consecutive fiscal
23 years, to pay fees assessed by the Special District
24 Information Program pursuant to this chapter.
25 (b) The department, special district, or local
26 general-purpose government published That a notice of the
27 proposed declaration of inactive status has been published
28 once a week for 2 weeks in a newspaper of general circulation
29 in within the county or municipality in which wherein the
30 territory of the special district is located and sent a copy
31 of such notice by certified mail to the registered agent or
26
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 chair of the board, if any. Such notice must include, stating
2 the name of the said special district, the law under which it
3 was organized and operating, a general description of the
4 territory included in the said special district, and a
5 statement stating that any objections must be filed pursuant
6 to chapter 120 within 21 days after the publication date to
7 the proposed declaration or to any claims against the assets
8 of said special district shall be filed not later than 60 days
9 following the date of last publication with the department;
10 and
11 (c) Twenty-one That 60 days have elapsed from the last
12 publication date of the notice of proposed declaration of
13 inactive status and no administrative appeals were sustained
14 objections have been filed.
15 (2) If any special district is declared inactive
16 pursuant to this section, the property or assets of the
17 special district are subject to legal process for payment of
18 any debts of the district. After the payment of all the debts
19 of said inactive special district, the remainder of its
20 property or assets shall escheat to the county or municipality
21 wherein located. If, however, it shall be necessary, in order
22 to pay any such debt, to levy any tax or taxes on the property
23 in the territory or limits of the inactive special district,
24 the same may be assessed and levied by order of the local
25 general-purpose government wherein the same is situated and
26 shall be assessed by the county property appraiser and
27 collected by the county tax collector.
28 (3) In the case of a district created by special act
29 of the Legislature, the department shall send a notice of
30 declaration of inactive status to notify the Speaker of the
31 House of Representatives and the President of the Senate. The
27
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 notice of declaration of inactive status shall reference of
2 each known special act creating or amending the charter of any
3 special district declared to be inactive under this
4 section. The declaration of inactive status shall be
5 sufficient notice as required by s. 10, Art. III of the State
6 Constitution to authorize the Legislature to repeal any
7 special laws so reported. In the case of a district created by
8 one or more local general-purpose governments, the department
9 shall send a notice of declaration of inactive status to the
10 chair of the governing body of each local general-purpose
11 government that created the district. In the case of a
12 district created by interlocal agreement, the department shall
13 send a notice of declaration of inactive status to the chair
14 of the governing body of each local general-purpose government
15 which entered into the interlocal agreement.
16 (4) The entity that created a special district
17 declared inactive under this section must dissolve the special
18 district be dissolved by repealing repeal of its enabling laws
19 or by other appropriate means.
20 Section 18. Subsection (1) of section 189.412, Florida
21 Statutes, is amended, and subsection (8) is added to that
22 section, to read:
23 189.412 Special District Information Program; duties
24 and responsibilities.--The Special District Information
25 Program of the Department of Community Affairs is created and
26 has the following special duties:
27 (1) The collection and maintenance of special district
28 noncompliance compliance status reports from the Department of
29 Management Services Auditor General, the Department of
30 Financial Services, the Division of Bond Finance of the State
31 Board of Administration, and the Auditor General the
28
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 Department of Management Services, the Department of Revenue,
2 and the Commission on Ethics for the reporting required in ss.
3 112.3144, 112.3145, 112.3148, 112.3149, 112.63, 200.068,
4 218.32, 218.38, and 218.39, and 280.17 and chapter 121 and
5 from state agencies administering programs that distribute
6 money to special districts. The noncompliance special district
7 compliance status reports must list those consist of a list of
8 special districts used in that state agency and a list of
9 which special districts that did not comply with the statutory
10 reporting requirements statutorily required by that agency.
11 (8) Providing assistance to local general-purpose
12 governments and certain state agencies in collecting
13 delinquent reports or information, helping special districts
14 comply with reporting requirements, declaring special
15 districts inactive when appropriate, and, when directed by the
16 Legislative Auditing Committee, initiating enforcement
17 provisions as provided in ss. 189.4044, 189.419, and 189.421.
18 Section 19. Subsections (1) and (2) of section
19 189.418, Florida Statutes, are amended, subsection (5) is
20 renumbered as subsection (6), present subsection (6) is
21 renumbered as subsection (7) and amended, and a new subsection
22 (5) is added to that section, to read:
23 189.418 Reports; budgets; audits.--
24 (1) When a new special district is created, the
25 district must forward to the department, within 30 days after
26 the adoption of the special act, rule, ordinance, resolution,
27 or other document that provides for the creation of the
28 district, a copy of the document and a written statement that
29 includes a reference to the status of the special district as
30 dependent or independent and the basis for such
31 classification. In addition to the document or documents that
29
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 create the district, the district must also submit a map of
2 the district, showing any municipal boundaries that cross the
3 district's boundaries, and any county lines if the district is
4 located in more than one county. The department must notify
5 the local government or other entity and the district within
6 30 days after receipt of the document or documents that create
7 the district as to whether the district has been determined to
8 be dependent or independent.
9 (2) Any amendment, modification, or update of the
10 document by which the district was created, including changes
11 in boundaries, must be filed with the department within 30
12 days after adoption. The department may initiate proceedings
13 against special districts as provided in s. ss. 189.421 and
14 189.422 for failure to file the information required by this
15 subsection.
16 (5) The governing body of each special district at any
17 time within a fiscal year or within up to 60 days following
18 the end of the fiscal year may amend a budget for that
19 year. The budget amendment must be adopted by resolution.
20 (7)(6) All reports or information required to be filed
21 with a local governing authority under ss. 189.415, 189.416,
22 and 189.417, 218.32, and 218.39 and this section shall:
23 (a) When the local governing authority is a county, be
24 filed with the clerk of the board of county commissioners.
25 (b) When the district is a multicounty district, be
26 filed with the clerk of the county commission in each county.
27 (c) When the local governing authority is a
28 municipality, be filed at the place designated by the
29 municipal governing body.
30 Section 20. Section 189.419, Florida Statutes, is
31 amended to read:
30
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 189.419 Effect of failure to file certain reports or
2 information.--
3 (1) If a special district fails to file the reports or
4 information required under s. 189.415, s. 189.416, or s.
5 189.417, s. 189.418, s. 218.32, or s. 218.39 and a description
6 of all new bonds as provided in s. 218.38(1) with the local
7 governing authority, the person authorized to receive and read
8 the reports or information shall notify the district's
9 registered agent and the appropriate local governing authority
10 or authorities. If requested by the district At any time, the
11 governing authority shall may grant an extension of time of up
12 to 30 days for filing the required reports or information,
13 except that an extension may not exceed 30 days.
14 (2) If at any time the local governing authority or
15 authorities or the board of county commissioners determines
16 that there has been an unjustified failure to file the reports
17 or information described in subsection (1), it may notify
18 petition the department and the department may proceed
19 pursuant to initiate proceedings against the special district
20 in the manner provided in s. 189.421.
21 (3) If a special district fails to file the reports or
22 information required under s. 112.63, s. 218.32, s. 218.38, or
23 s. 218.39 with the appropriate state agency, the agency shall
24 notify the department, and the department shall proceed
25 pursuant to s. 189.421 may initiate proceedings against the
26 special district in the manner provided in s. 189.421 or
27 assess fines of not more than $25, with an aggregate total not
28 to exceed $50, when formal inquiries do not resolve the
29 noncompliance.
30 Section 21. Section 189.421, Florida Statutes, is
31 amended to read:
31
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 (Substantial rewording of section. See
2 s. 189.421, F.S., for present text.)
3 189.421 Failure of district to disclose financial
4 reports.--
5 (1) When notified pursuant to s. 189.419, the
6 department shall attempt to assist a special district to
7 comply with its financial reporting requirements by sending a
8 certified letter to the special district, and a copy of the
9 letter to the chair of the governing body of the local
10 general-purpose government, which includes the following: a
11 description of the required report, including statutory
12 submission deadlines, a contact telephone number for technical
13 assistance to help the special district comply, a 60-day
14 extension of time for filing the required report with the
15 appropriate entity, the address where the report must be
16 filed, and an explanation of the penalties for
17 noncompliance. The department may grant an additional 30-day
18 extension of time if requested to do so in writing by the
19 special district. The department shall notify the appropriate
20 entity of the new extension of time. In the case of a special
21 district that did not timely file the reports or information
22 required by s. 218.38, the department shall send a certified
23 technical assistance letter to the special district which
24 summarizes the requirements and encourages the special
25 district to take steps to prevent the noncompliance from
26 reoccurring.
27 (2) Failure of a special district to comply with the
28 financial reporting requirements after the procedures of
29 subsection (1) are exhausted shall be deemed final action of
30 the special district. The financial reporting requirements
31 are declared to be essential requirements of law. Remedy for
32
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 noncompliance shall be by writ of certiorari as set forth in
2 subsection (3).
3 (3) Pursuant to s. 11.40(5)(b), the Legislative
4 Auditing Committee shall notify the department of those
5 districts that failed to file the required report. Within 30
6 days after receiving this notice or within 30 days after the
7 extension date provided in subsection (1), whichever occurs
8 later, the department shall proceed as follows:
9 notwithstanding the provisions of chapter 120, the department
10 shall file a petition for writ of certiorari with the circuit
11 court. Venue for all actions pursuant to this subsection shall
12 be in Leon County. The court shall award the prevailing party
13 attorney's fees and costs in all cases filed pursuant to this
14 section unless affirmatively waived by all parties. A writ of
15 certiorari shall be issued unless a respondent establishes
16 that the notification of the Legislative Auditing Committee
17 was issued as a result of material error. Proceedings under
18 this subsection shall otherwise be governed by the Rules of
19 Appellate Procedure.
20 Section 22. Subsection (5) of section 189.428, Florida
21 Statutes, is amended to read:
22 189.428 Special districts; oversight review process.--
23 (5) Those conducting the oversight review process
24 shall, at a minimum, consider the listed criteria for
25 evaluating the special district, but may also consider any
26 additional factors relating to the district and its
27 performance. If any of the listed criteria does do not apply
28 to the special district being reviewed, it they need not be
29 considered. The criteria to be considered by the reviewer
30 include:
31
33
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 (a) The degree to which the service or services
2 offered by the special district are essential or contribute to
3 the well-being of the community.
4 (b) The extent of continuing need for the service or
5 services currently provided by the special district.
6 (c) The extent of municipal annexation or
7 incorporation activity occurring or likely to occur within the
8 boundaries of the special district and its impact on the
9 delivery of services by the special district.
10 (d) Whether there is a less costly alternative method
11 of delivering the service or services that would adequately
12 provide the district residents with the services provided by
13 the district.
14 (e) Whether transfer of the responsibility for
15 delivery of the service or services to an entity other than
16 the special district being reviewed could be accomplished
17 without jeopardizing the district's existing contracts, bonds,
18 or outstanding indebtedness.
19 (f) Whether the Auditor General has notified the
20 Legislative Auditing Committee that the special district's
21 audit report, reviewed pursuant to s. 11.45(7), indicates that
22 the district has met any of the conditions specified in s.
23 218.503(1) or that a deteriorating financial condition exists
24 that may cause a condition described in s. 218.503(1) to occur
25 if actions are not taken to address such condition.
26 (g) Whether the Auditor General has determined that
27 the special district is in a state of financial emergency as
28 provided in s. 218.503(1), and has notified the Governor and
29 the Legislative Auditing Committee.
30 (g)(h) Whether the district is inactive according to
31 the official list of special districts, and whether the
34
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 district is meeting and discharging its responsibilities as
2 required by its charter, as well as projected increases or
3 decreases in district activity.
4 (h)(i) Whether the special district has failed to
5 comply with any of the reporting requirements in this chapter,
6 including preparation of the public facilities report.
7 (i)(j) Whether the special district has designated a
8 registered office and agent as required by s. 189.416, and has
9 complied with all open public records and meeting
10 requirements.
11 Section 23. Paragraph (a) of subsection (1) of section
12 189.439, Florida Statutes, is amended to read:
13 189.439 Bonds.--
14 (1) AUTHORIZATION AND FORM OF BONDS.--
15 (a) The authority may issue and sell bonds for any
16 purpose for which the authority has the power to expend money,
17 including, without limitation, the power to obtain working
18 capital loans to finance the costs of any project and to
19 refund any bonds or other indebtedness at the time outstanding
20 at or before maturity. Bonds may be sold in the manner
21 provided in s. 218.385 and by public or negotiated sale after
22 advertisement, if any, as the board considers
23 advisable. Bonds may be authorized by resolution of the
24 board.
25 Section 24. Subsections (1) and (2) of section
26 191.005, Florida Statutes, are amended to read:
27 191.005 District boards of commissioners; membership,
28 officers, meetings.--
29 (1)(a) With the exception of districts whose governing
30 boards are appointed collectively by the Governor, the county
31 commission, and any cooperating city within the county, the
35
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 business affairs of each district shall be conducted and
2 administered by a five-member board. All three-member boards
3 existing on the effective date of this act shall be converted
4 to five-member boards, except those permitted to continue as a
5 three-member board by special act adopted in 1997 or
6 thereafter. The board shall be elected in nonpartisan
7 elections by the electors of the district. Except as provided
8 in this act, such elections shall be held at the time and in
9 the manner prescribed by law for holding general elections in
10 accordance with s. 189.405(2)(a) and (3), and each member
11 shall be elected for a term of 4 years and serve until the
12 member's successor assumes office. Candidates for the board of
13 a district shall qualify with the county supervisor of
14 elections in whose jurisdiction the district is located. If
15 the district is a multicounty district, candidates shall
16 qualify with the Department of State. All candidates may
17 qualify by paying a filing fee of $25 or by obtaining the
18 signatures of at least 25 registered electors of the district
19 on petition forms provided by the supervisor of elections
20 which petitions shall be submitted and checked in the same
21 manner as petitions filed by nonpartisan judicial candidates
22 pursuant to s. 105.035. Notwithstanding s. 106.021, a
23 candidate who does not collect contributions and whose only
24 expense is the filing fee is not required to appoint a
25 campaign treasurer or designate a primary campaign depository.
26 (b)1. At the next general election following the
27 effective date of this act, or on or after the effective date
28 of a special act or general act of local application creating
29 a new district, the members of the board shall be elected by
30 the electors of the district in the manner provided in this
31 section. The office of each member of the board is designated
36
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 as being a seat on the board, distinguished from each of the
2 other seats by a numeral: 1, 2, 3, 4, or 5. The numerical
3 seat designation does not designate a geographical subdistrict
4 unless such subdistrict exists on the effective date of this
5 act, in which case the candidates must reside in the
6 subdistrict, and only electors of the subdistrict may vote in
7 the election for the member from that subdistrict. Each
8 candidate for a seat on the board shall designate, at the time
9 the candidate qualifies, the seat on the board for which the
10 candidate is qualifying. The name of each candidate who
11 qualifies for election to a seat on the board shall be
12 included on the ballot in a way that clearly indicates the
13 seat for which the candidate is a candidate. The candidate
14 for each seat who receives the most votes cast for a candidate
15 for the seat shall be elected to the board.
16 2. If, on the effective date of this act, a district
17 presently in existence elects members of its board, the next
18 election shall be conducted in accordance with this section,
19 but this section does not require the early expiration of any
20 member's term of office by more than 60 days.
21 3. If, on the effective date of this act, a district
22 does not elect the members of its board, the entire board
23 shall be elected in accordance with this section. However, in
24 the first election following the effective date of this act,
25 seats 1, 3, and 5 shall be designated for 4-year terms and
26 seats 2 and 4 shall be designated for 2-year terms.
27 4. If, on the effective date of this act, the district
28 has an elected three-member board, one of the two seats added
29 by this act shall, for the first election following the
30 effective date of this act, be designated for a 4-year term
31 and the other for a 2-year term, unless the terms of the three
37
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 existing seats all expire within 6 months of the first
2 election following the effective date of this act, in which
3 case seats 1, 3, and 5 shall be designated for 4-year terms
4 and seats 2 and 4 shall be designated for 2-year terms.
5 5. If the district has an elected three-member board
6 designated to remain three members by special act adopted in
7 1997 or thereafter, the terms of the board members shall be
8 staggered. In the first election following the effective date
9 of this act, seats 1 and 3 shall be designated for 4-year
10 terms, and seat 2 for a 2-year term.
11 (c) The board of any district may request the local
12 legislative delegation that represents the area within the
13 district to create by special law geographical subdistricts
14 for board seats. Any board of five members or larger elected
15 on a subdistrict basis as of the effective date of this act
16 shall continue to elect board members from such previously
17 designated subdistricts, and this act shall not require the
18 elimination of board seats from such boards.
19 (2) Each member of the board must be a qualified
20 elector at the time he or she qualifies and continually
21 throughout his or her term. Any board members who ceases to be
22 a qualified elector is automatically removed pursuant to this
23 act.
24 Section 25. Section 218.075, Florida Statutes, is
25 amended to read:
26 218.075 Reduction or waiver of permit processing
27 fees.--Notwithstanding any other provision of law, the
28 Department of Environmental Protection and the water
29 management districts shall reduce or waive permit processing
30 fees for counties with a population of 50,000 or less on April
31 1, 1994, until such counties exceed a population of 75,000 and
38
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 municipalities with a population of 25,000 or less, or any
2 county or municipality not included within a metropolitan
3 statistical area. Fee reductions or waivers shall be approved
4 on the basis of fiscal hardship or environmental need for a
5 particular project or activity. The governing body must
6 certify that the cost of the permit processing fee is a fiscal
7 hardship due to one of the following factors:
8 (1) Per capita taxable value is less than the
9 statewide average for the current fiscal year;
10 (2) Percentage of assessed property value that is
11 exempt from ad valorem taxation is higher than the statewide
12 average for the current fiscal year;
13 (3) Any condition specified in s. 218.503(1) which
14 results in the county or municipality being in s. 218.503,
15 that determines a state of financial emergency;
16 (4) Ad valorem operating millage rate for the current
17 fiscal year is greater than 8 mills; or
18 (5) A financial condition that is documented in annual
19 financial statements at the end of the current fiscal year and
20 indicates an inability to pay the permit processing fee during
21 that fiscal year.
22
23 The permit applicant must be the governing body of a county or
24 municipality or a third party under contract with a county or
25 municipality and the project for which the fee reduction or
26 waiver is sought must serve a public purpose. If a permit
27 processing fee is reduced, the total fee shall not exceed
28 $100.
29 Section 26. Subsection (3) is added to section 218.32,
30 Florida Statutes, to read:
31
39
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 218.32 Annual financial reports; local governmental
2 entities.--
3 (3) The department shall notify the President of the
4 Senate and the Speaker of the House of Representatives of any
5 municipality that has not reported any financial activity for
6 the last 4 fiscal years. Such notice must be sufficient to
7 initiate dissolution procedures as described in s.
8 165.051(1)(a). Any special law authorizing the incorporation
9 or creation of the municipality must be included within the
10 notification.
11 Section 27. Section 218.321, Florida Statutes, is
12 repealed.
13 Section 28. Subsection (3) of section 218.39, Florida
14 Statutes, is amended to read:
15 218.39 Annual financial audit reports.--
16 (3)(a) A dependent special district may make provision
17 for an annual financial audit by being included within the
18 audit of another local governmental entity upon which it is
19 dependent. An independent special district may not make
20 provision for an annual financial audit by being included
21 within the audit of another local governmental entity.
22 (b) A special district that is a component unit, as
23 defined by generally accepted accounting principles, of a
24 local government entity shall provide the local governmental
25 entity, within a reasonable time period as established by the
26 local governmental entity, with financial information
27 necessary to comply with this section. The failure of a
28 component unit to provide this financial information must be
29 noted in the annual financial audit report of the local
30 governmental entity.
31
40
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 Section 29. Subsection (3) of section 218.36, Florida
2 Statutes, is amended to read:
3 218.36 County officers; record and report of fees and
4 disposition of same.--
5 (3) The board of county commissioners may shall, on
6 the 32nd day following the close of the fiscal year, notify
7 the Governor of the failure of any county officer to comply
8 with the provisions of this section. Such notification shall
9 specify the name of the officer and the office held by him or
10 her at the time of such failure and shall subject said officer
11 to suspension from office at the Governor's discretion.
12 Section 30. Section 218.369, Florida Statutes, is
13 amended to read:
14 218.369 Definitions applicable to ss.
15 218.37-218.386.--As used in this section and in ss. 218.37,
16 218.38, 218.385, and 218.386, the term "unit of local
17 government," except where exception is made, means a county,
18 municipality, special district, district school board, local
19 agency, authority, or consolidated city-county government or
20 any other local governmental body or public body corporate and
21 politic authorized or created by general or special law and
22 granted the power to issue general obligation or revenue
23 bonds; and the words "general obligation or revenue bonds"
24 shall be interpreted to include within their scope general
25 obligation bonds, revenue bonds, special assessment bonds,
26 limited revenue bonds, special obligation bonds, debentures,
27 and other similar instruments, but not bond anticipation
28 notes.
29 Section 31. Part V of chapter 218, Florida Statutes,
30 entitled "Financial Emergencies" is renamed "Local
31
41
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 Governmental Entity and District School Board Financial
2 Emergencies."
3 Section 32. Section 218.50, Florida Statutes, is
4 amended to read:
5 218.50 Short title.--Sections 218.50-218.504 may be
6 cited shall be known as the "Local Governmental Entity and
7 District School Board Government Financial Emergencies Act."
8 Section 33. Section 218.501, Florida Statutes, is
9 amended to read:
10 218.501 Purposes.--The purposes of ss. 218.50-218.504
11 are:
12 (1) To promote preserve and protect the fiscal
13 responsibility solvency of local governmental entities and
14 district school boards.
15 (2) To assist local governmental entities and district
16 school boards in providing essential services without
17 interruption and in meeting their financial obligations.
18 (3) To assist local governmental entities and district
19 school boards through the improvement of local financial
20 management procedures.
21 Section 34. Section 218.502, Florida Statutes, is
22 amended to read:
23 218.502 Definition.--As used in ss. 218.50-218.504,
24 the term "local governmental entity" means a county,
25 municipality, or special district, or district school board.
26 Section 35. Section 218.503, Florida Statutes, is
27 amended to read:
28 218.503 Determination of financial emergency.--
29 (1) A Local governmental entities and district school
30 boards shall be subject to review and oversight by the
31 Governor or the Commissioner of Education entity is in a state
42
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 of financial emergency when any one of the following
2 conditions occurs:
3 (a) Failure within the same fiscal year in which due
4 to pay short-term loans from banks or failure to make bond
5 debt service or other long-term debt payments when due, as a
6 result of a lack of funds.
7 (b) Failure to pay uncontested claims from creditors
8 within 90 days after the claim is presented, as a result of a
9 lack of funds.
10 (c)(b) Failure to transfer at the appropriate time,
11 due to lack of funds:
12 1. Taxes withheld on the income of employees; or
13 2. Employer and employee contributions for:
14 a. Federal social security; or
15 b. Any pension, retirement, or benefit plan of an
16 employee.
17 (d)(c) Failure for one pay period to pay, due to lack
18 of funds:
19 1. Wages and salaries owed to employees; or
20 2. Retirement benefits owed to former employees.
21 (e)(d) An unreserved or total fund balance or retained
22 earnings deficit, or unrestricted or total net assets deficit,
23 as reported on the balance sheet or statement of net assets on
24 the general purpose or fund financial statements, for which
25 sufficient resources of the local governmental entity, as
26 reported on the balance sheet or statement of net assets on
27 the general purpose or fund financial statements, are not
28 available to cover the deficit for 2 successive years.
29 Resources available to cover reported deficits include net
30 assets that are not otherwise restricted by federal, state, or
31 local laws, bond covenants, contractual agreements, or other
43
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 legal constraints. Fixed or capital assets, the disposal of
2 which would impair the ability of a local governmental entity
3 to carry out its functions, are not considered resources
4 available to cover reported deficits.
5 (e) Noncompliance of the local government retirement
6 system with actuarial conditions provided by law.
7 (2) A local governmental entity shall notify the
8 Governor and the Legislative Auditing Committee, and a
9 district school board shall notify the Commissioner of
10 Education and the Legislative Auditing Committee, when one or
11 more of the conditions specified in subsection (1) have
12 occurred or will occur if action is not taken to assist the
13 local governmental entity or district school board. In
14 addition, any state agency must, within 30 days after a
15 determination that one or more of the conditions specified in
16 subsection (1) have occurred or will occur if action is not
17 taken to assist the local governmental entity or district
18 school board the identification of the financial emergency,
19 notify the Governor or the Commissioner of Education, as
20 appropriate, and the Legislative Auditing Committee when one
21 or more of the conditions specified in subsection (1) have
22 occurred or will occur if action is not taken to assist a
23 local governmental entity.
24 (3) Upon notification that one or more of the
25 conditions in subsection (1) exist, the Governor or his or her
26 designee shall contact the local governmental entity or the
27 Commissioner of Education or his or her designee shall contact
28 the district school board to determine what actions have been
29 taken by the local governmental entity or the district school
30 board to resolve the condition financial emergency. The
31 Governor or the Commissioner of Education, as appropriate,
44
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 shall determine whether the local governmental entity or the
2 district school board needs state assistance to resolve the
3 condition. If state assistance is needed, the local
4 governmental entity or district school board is considered to
5 be in a state of financial emergency. The Governor or the
6 Commissioner of Education, as appropriate, has the authority
7 to implement measures as set forth in ss. 218.50-218.504 to
8 assist the local governmental entity or district school board
9 in resolving resolve the financial emergency. Such measures
10 may include, but are not limited to:
11 (a) Requiring approval of the local governmental
12 entity's budget by the Governor or approval of the district
13 school board's budget by the Commissioner of Education.
14 (b) Authorizing a state loan to a the local
15 governmental entity and providing for repayment of same.
16 (c) Prohibiting a local governmental entity or
17 district school board from issuing bonds, notes, certificates
18 of indebtedness, or any other form of debt until such time as
19 it is no longer subject to this section.
20 (d) Making such inspections and reviews of records,
21 information, reports, and assets of the local governmental
22 entity or district school board. The appropriate local
23 officials shall cooperate in such, in which inspections and
24 reviews the appropriate local officials shall cooperate.
25 (e) Consulting with the officials and auditors of the
26 local governmental entity or the district school board and the
27 appropriate state officials agency regarding any steps
28 necessary to bring the books of account, accounting systems,
29 financial procedures, and reports into compliance with state
30 requirements.
31
45
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 (f) Providing technical assistance to the local
2 governmental entity or the district school board.
3 (g)1. Establishing a financial emergency emergencies
4 board to oversee the activities of the local governmental
5 entity or the district school board. If a financial emergency
6 The board, if is established for a local governmental entity,
7 shall be appointed by the Governor shall appoint board members
8 and select a chair. If a financial emergency board is
9 established for a district school board, the State Board of
10 Education shall appoint board members and select a chair. The
11 Governor shall select a chair and such other officers as are
12 necessary. The financial emergency board shall adopt such
13 rules as are necessary for conducting board business. The
14 board may:
15 a. Make such reviews of records, reports, and assets
16 of the local governmental entity or the district school board
17 as are needed.
18 b. Consult with the officials and auditors of the
19 local governmental entity or the district school board and the
20 appropriate state officials regarding any steps necessary to
21 bring the books of account, accounting systems, financial
22 procedures, and reports of the local governmental entity or
23 the district school board into compliance with state
24 requirements.
25 c. Review the operations, management, efficiency,
26 productivity, and financing of functions and operations of the
27 local governmental entity or the district school board.
28 2. The recommendations and reports made by the
29 financial emergency board must be submitted to the Governor
30 for local governmental entities or to the Commissioner of
31
46
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 Education and the State Board of Education for district school
2 boards for appropriate action.
3 (h) Requiring and approving a plan, to be prepared by
4 officials of the appropriate state agency in conjunction with
5 the local governmental entity or the district school board in
6 consultation with the appropriate state officials, prescribing
7 actions that will cause the local governmental entity or
8 district school board to no longer be subject to this
9 section. The plan must include, but need not be limited to:
10 1. Provision for payment in full of obligations
11 outlined in subsection (1), designated as priority items, that
12 are currently all payments due or will to come due on debt
13 obligations, pension payments, and all payments and charges
14 imposed or mandated by federal or state law and for all
15 judgments and past due accounts, as priority items of
16 expenditures.
17 2. Establishment of a basis of priority budgeting or
18 zero-based budgeting in order, so as to eliminate low-priority
19 items that are not affordable.
20 3. The prohibition of a level of operations which can
21 be sustained only with nonrecurring revenues.
22 (4) A During the financial emergency period, the local
23 governmental entity or district school board may not seek
24 application of laws under the bankruptcy provisions of the
25 United States Constitution except with the prior approval of
26 the Governor for local governmental entities or the
27 Commissioner of Education for district school boards.
28 (5)(a) The governing authority of any municipality
29 having a resident population of 300,000 or more on or after
30 April 1, 1999, which has been declared in a state of financial
31 emergency pursuant to this section may impose a discretionary
47
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 per-vehicle surcharge of up to 20 percent on the gross
2 revenues of the sale, lease, or rental of space at parking
3 facilities within the municipality which are open for use to
4 the general public.
5 (b) A municipal governing authority that imposes the
6 surcharge authorized by this subsection may use the proceeds
7 of such surcharge for the following purposes only:
8 1. No less than 60 percent and no more than 80 percent
9 of the surcharge proceeds shall be used by the governing
10 authority to reduce its ad valorem tax millage rate or to
11 reduce or eliminate non-ad valorem assessments.
12 2. A portion of the balance of the surcharge proceeds
13 shall be used by the governing authority to increase its
14 budget reserves; however, the governing authority shall not
15 reduce the amount it allocates for budget reserves from other
16 sources below the amount allocated for reserves in the fiscal
17 year prior to the year in which the surcharge is initially
18 imposed. When a 15-percent budget reserve is achieved, based
19 on the average gross revenue for the most recent 3 prior
20 fiscal years, the remaining proceeds from this subparagraph
21 shall be used for the payment of annual debt service related
22 to outstanding obligations backed or secured by a covenant to
23 budget and appropriate from non-ad valorem revenues.
24 (c) This subsection expires June 30, 2006.
25 Section 36. Section 218.504, Florida Statutes, is
26 amended to read:
27 218.504 Cessation of state action.--The Governor or
28 the Commissioner of Education, as appropriate, has the
29 authority to terminate all state actions pursuant to ss.
30 218.50-218.504. Cessation of state action must not occur
31
48
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 until the Governor or the Commissioner of Education, as
2 appropriate, has determined that:
3 (1) The local governmental entity or district school
4 board:
5 (a) Has established and is operating an effective
6 financial accounting and reporting system.
7 (b) Has resolved corrected or eliminated the fiscal
8 emergency conditions outlined in s. 218.503(1).
9 (2) None of the No new fiscal emergency conditions
10 outlined in s. 218.503(1) exists exist.
11 Section 37. Chapter 131, Florida Statutes, consisting
12 of sections 131.01, 131.02, 131.03, 131.04, 131.05, and
13 131.06, Florida Statutes, is repealed.
14 Section 38. Section 132.10, Florida Statutes, is
15 repealed.
16 Section 39. Section 165.052, Florida Statutes, is
17 repealed.
18 Section 40. Section 189.409, Florida Statutes, is
19 repealed.
20 Section 41. Section 189.422, Florida Statutes, is
21 repealed.
22 Section 42. Section 200.0684, Florida Statutes, is
23 repealed.
24 Section 43. Paragraph (h) of subsection (1) of section
25 218.37, Florida Statutes, is repealed.
26 Section 44. Section 215.195, Florida Statutes, is
27 amended to read:
28 215.195 Agency deposits relating to the Statewide Cost
29 Allocation Plan.--
30 (1) APPLICATION FOR ALLOCABLE STATEWIDE
31 OVERHEAD.--Each state agency, and the judicial branch, making
49
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 application for federal grant or contract funds shall, in
2 accordance with the Statewide Cost Allocation Plan (SWCAP),
3 include in its application a prorated share of the cost of
4 services provided by state central service agencies which are
5 reimbursable to the state pursuant to the provisions of Office
6 of Management and Budget Circular A-87. Preparation of the
7 Statewide Cost Allocation Plan and coordination thereof with
8 all applicable parties is the responsibility of the Department
9 of Financial Services. The Department of Financial Services
10 shall ensure that the SWCAP presents the most favorable
11 allocation of central services cost allowable to the state by
12 the Federal Government.
13 (2) DEPOSIT OF OVERHEAD IN THE GENERAL REVENUE
14 FUND.--If an application for federal grant or contract funds
15 is approved, the state agency or judicial branch receiving the
16 federal grant or contract shall identify that portion
17 representing reimbursement of allocable statewide overhead and
18 deposit that amount into the General Revenue Fund unallocated
19 as directed by the Department of Financial Services Executive
20 Office of the Governor. The Department of Financial Services
21 shall be responsible for monitoring agency compliance with
22 this section.
23 Section 45. Section 1010.47, Florida Statutes, is
24 amended to read:
25 1010.47 Receiving bids and sale of bonds.--
26 (1) If the issuance of bonds is authorized at the
27 election, or if any bonds outstanding against the district are
28 being refunded, the district school board shall sell the bonds
29 in the manner provided in s. 218.385. cause notice to be given
30 by publication in some newspaper published in the district
31 that the board will receive bids for the purchase of the bonds
50
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 at the office of the district school superintendent. The
2 notice shall be published twice, and the first publication
3 shall be given not less than 30 days prior to the date set for
4 receiving the bids. The notice shall specify the amount of the
5 bonds offered for sale, shall state whether the bids shall be
6 sealed bids or whether the bonds are to be sold at auction,
7 and shall give the schedule of maturities of the proposed
8 bonds and such other pertinent information as may be
9 prescribed by rules of the State Board of Education. Bidders
10 may be invited to name the rate of interest that the bonds are
11 to bear or the district school board may name rates of
12 interest and invite bids thereon. In addition to publication
13 of notice of the proposed sale as set forth in this
14 subsection, the district school board shall notify in writing
15 at least three recognized bond dealers in the state, and, at
16 the same time, notify the Department of Education concerning
17 the proposed sale and enclose a copy of the advertisement.
18 (2) All bonds and refunding bonds issued as provided
19 by law shall be sold to the highest and best bidder at such
20 public sale unless sold at a better price or yield basis
21 within 30 days after failure to receive an acceptable bid at a
22 duly advertised public sale, provided that at no time shall
23 bonds or refunding bonds be sold or exchanged at less than par
24 value except as specifically authorized by the Department of
25 Education; and provided, further, that the district school
26 board shall have the right to reject all bids and cause a new
27 notice to be given in like manner inviting other bids for such
28 bonds, or to sell all or any part of such bonds to the State
29 Board of Education at a price and yield basis that shall not
30 be less advantageous to the district school board than that
31 represented by the highest and best bid received. In the
51
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 marketing of the bonds, the district school board shall be
2 entitled to have such assistance as can be rendered by the
3 Division of Bond Finance, the Commissioner of Education, or
4 any other public state officer or agency. In determining the
5 highest and best bidder for bonds offered for sale, the net
6 interest cost to the school board as shown in standard bond
7 tables shall govern, provided that the determination of the
8 district school board as to the highest and best bidder shall
9 be final.
10 Section 46. Subsection (1) of section 288.9610,
11 Florida Statutes, is amended to read:
12 288.9610 Annual reports of Florida Development Finance
13 Corporation.--By December 1 of each year, the Florida
14 Development Finance Corporation shall submit to the Governor,
15 the President of the Senate, the Speaker of the House of
16 Representatives, the Senate Minority Leader, the House
17 Minority Leader, and the city or county activating the Florida
18 Development Finance Corporation a complete and detailed report
19 setting forth:
20 (1) The evaluation required in s. 11.45(3)(j) s.
21 11.45(3)(a)11.
22 Section 47. Pilot program; Monroe County.--
23 (1) The Legislature has determined that insurers and
24 managed care organizations are unable to provide adequate or
25 affordable health insurance coverage in rural counties and
26 other isolated areas of the state. It is therefore necessary
27 to explore alternatives for making affordable health insurance
28 coverage available in rural counties and other similar areas
29 of the state.
30 (2) An entity in Monroe County, established pursuant
31 to section 381.0406, Florida Statutes, may, through a
52
CODING: Words stricken are deletions; words underlined are additions.
CS for CS for CS for SB 708 First Engrossed
1 nonprofit corporation, establish a self-insurance plan
2 approved by the Office of Insurance Regulation in accordance
3 with section 112.08 (2)(b), Florida Statutes, to insure
4 residents of a rural county or similar area if the residents
5 are unable to obtain adequate or affordable health insurance
6 coverage. Premiums charged by the self-insurance plan for
7 participating residents or employers shall be actuarially
8 sound. In reviewing such a self-insurance plan, the office
9 shall consult with the Department of Health to confirm that
10 the program is consistent with the purpose and scope of
11 chapter 381, Florida Statutes.
12 (3) The entity in Monroe County which establishes this
13 program shall, in addition to the reporting requirements set
14 forth in section 112.08(2)(b), Florida Statutes, prepare an
15 evaluation of the pilot program, including recommendations for
16 the future of the program, and submit the report to the
17 Governor, the President of the Senate, the Speaker of the
18 House of Representatives, the Department of Health, and the
19 office no later than January 1, 2006.
20 Section 48. Section 373.556, Florida Statutes, is
21 repealed.
22 Section 49. This act shall take effect upon becoming a
23 law.
24
25
26
27
28
29
30
31
53
CODING: Words stricken are deletions; words underlined are additions.