Florida Senate - 2008 COMMITTEE AMENDMENT

Bill No. SB 2648

239718

CHAMBER ACTION

Senate

Comm: RS

4/22/2008

House

The Committee on Community Affairs (Haridopolos) recommended the

following amendment:

Senate Amendment (with title amendment)

Delete everything after the enacting clause

and insert:

Section 1. Paragraph (a) of subsection (6), paragraph (e)

of subsection (7), and paragraph (c) of subsection (14) of

section 112.061, Florida Statutes, are amended to read:

112.061 Per diem and travel expenses of public officers,

employees, and authorized persons.--

(6) RATES OF PER DIEM AND SUBSISTENCE ALLOWANCE.--For

purposes of reimbursement rates and methods of calculation, per

diem and subsistence allowances are provided as follows:

(a) All travelers shall be allowed for subsistence when

traveling to a convention or conference or when traveling within

or outside the state in order to conduct bona fide state

business, which convention, conference, or business serves a

direct and lawful public purpose with relation to the public

agency served by the person attending such meeting or conducting

such business, either of the following for each day of such

travel at the option of the traveler:

1. Eighty dollars per diem; or

2. If actual expenses exceed $80, the amounts permitted in

paragraph (b) for subsistence, plus actual expenses for lodging

at a single-occupancy rate to be substantiated by paid bills

therefor. Actual expenses for lodging shall not exceed $200 per

night excluding taxes unless approved in writing by the agency

head when lodging is not reasonably available for less than the

maximum rate.

When lodging or meals are provided at a state institution, the

traveler shall be reimbursed only for the actual expenses of such

lodging or meals, not to exceed the maximum provided for in this

subsection.

(7) TRANSPORTATION.--

(e) Transportation by charter or rental vehicle chartered

vehicles when traveling on official business may be authorized by

the agency head when necessary or where it is to the advantage of

the agency, provided the cost of such transportation does not

exceed the cost of transportation by privately owned vehicle

pursuant to paragraph (d). Transportation by charter or rental

vehicle is preferred in lieu of a privately owned vehicle when

the use of a rental vehicle is calculated to cost less than the

estimated amount required to reimburse the traveler for

transportation by his or her privately owned vehicle. At the

option of the traveler, the use of his or her private vehicle may

be authorized, but reimbursement shall be limited to the amount

of whichever means of vehicle transportation is less.

(14) APPLICABILITY TO COUNTIES, COUNTY OFFICERS, DISTRICT

SCHOOL BOARDS, SPECIAL DISTRICTS, AND METROPOLITAN PLANNING

ORGANIZATIONS.--

counties, county constitutional officers and entities governed by

those officers, district school boards, special districts, and

metropolitan planning organizations, other than those subject to

s. 166.021(10), remain subject to the requirements of this

section. Notwithstanding subparagraph (a)4., water management

districts created under s. 373.069, the Florida Inland Navigation

District, the Northwest Florida Regional Housing Authority, the

Northwest Florida Transportation Corridor Authority, the

Sarasota-Manatee Airport Authority, Space Florida, and the Tampa

Bay Area Regional Transportation Authority are subject to the

requirements of this section.

Section 2. Section 116.075, Florida Statutes, is created to

read:

116.075 Transparency in county government.--When not

otherwise provided by county charter, special law approved by

vote of the electors, or county ordinance, the clerk of the

circuit court shall prepare the annual financial report of the

county as required by s. 218.32. The independent certified public

accountant required by s. 218.39 to prepare the county annual

financial audit may perform such reviews and tests as necessary

to determine the adequacy of internal controls and compliance

with contracts, applicable laws, and rules needed for the clerk

to prepare the annual financial report.

Section 3. Paragraph (f) is added to subsection (2) of

section 129.01, Florida Statutes, to read:

129.01 Budget system established.--There is hereby

established a budget system for the control of the finances of

the boards of county commissioners of the several counties of the

state, as follows:

(2) Each budget shall conform to the following general

directions and requirements:

(f) The unreserved undesignated fund balance, as defined in

s. 129.02(1), shall not exceed 20 percent of operating revenues

or 90 days of regular general fund operating expenditures,

whichever is greater, necessary to secure and maintain credit

ratings, meet seasonal shortfalls in cash flow, and reduce

susceptibility to emergency or unanticipated expenditures or to

address revenue shortfalls. Any remaining unreserved undesignated

fund balance shall not be used to increase recurring expenditures

within the budget, but shall be carried forward to the next

fiscal year in furtherance of the fund.

Section 4. Section 129.02, Florida Statutes, is amended to

read:

129.02 Requisites of budgets.--

(1) As used in this section, the term:

(a) "Fund" means a fiscal and accounting entity with a

100

self-balancing set of accounts that are recorded and segregated

101

to account for specific activities or to attain certain

102

objectives in accordance with applicable laws, special

103

regulations, restrictions, or limitations, in accordance with

104

generally accepted accounting principles.

105

(b) "Object of expenditure" means the classification of

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fund data by character of expenditure. The term "object of

107

expenditure" includes, but is not limited to, operating

108

expenditures or expenses, personal services, debt service,

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capital outlay, grants, and transfers, in accordance with

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generally accepted accounting principles.

111

112

commission, means any office, unit, department, board,

113

commission, county officer, or dependent special district which

114

is responsible for any particular expenditures.

115

(d) "Unreserved undesignated fund balance" means any fund

116

balance remaining after accounting for all reserved and

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designated general fund balances.

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(2) Each budget shall conform to the following specific

119

directions and requirements:

120

(a) Budgets that do not meet the Distinguished Budget

121

Presentation Award criteria established by the Government Finance

122

Officers Association shall, by fund and by spending entity within

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each fund for the fiscal year, set forth the following:

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1. All proposed budget expenditures summarized by the

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object of expenditure to be undertaken or executed by any

126

spending entity during the fiscal year.

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2. Anticipated revenues for the fiscal year.

128

3. Estimated beginning and ending fund balances.

129

4. The corresponding actual figures for the prior year,

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current year budget or estimated current year actual, and

131

proposed budget for the next fiscal year consistent with the

132

basis of accounting used to prepare the budget.

133

5. Explanatory schedules or statements noting material

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changes in proposed expenditures by spending entity.

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(b)1.(1) General fund budget shall contain an estimate of

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receipts by source, including any taxes now or hereafter

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authorized by law to be levied for any countywide purpose, except

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those countywide purposes provided for in the budgets enumerated

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below, any tax millage limitation to the contrary

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notwithstanding, and including any balance brought forward as

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provided herein; and an itemized estimate of expenditures that

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will need to be incurred to carry on all functions and activities

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of the county government now or hereafter authorized by law,

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except those functions and activities provided for in the budgets

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enumerated below, and of unpaid vouchers of the general fund;

146

also of the reserve for contingencies and of the balances, as

147

hereinbefore provided, which should be carried forward at the end

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of the year.

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2. A county shall prepare a written summary, not to exceed

150

4 pages, describing the important features of the proposed

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budget. The summary shall include an overview of the county, a

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description of the previous fiscal year's performance, a review

153

of the current fiscal year's revenues and expenditures, and an

154

economic outlook and future challenges or objectives description.

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The summary must include a statement of the budgetary basis of

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accounting used and a description of the services to be delivered

157

during the fiscal year. The county shall make the summary

158

available to county residents by filing the summary with the

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clerk of the circuit court and posting the summary prominently

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online if the county has a website.

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(c)(2) The County Transportation Trust Fund budget shall

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contain an estimate of receipts by source and balances as

163

provided herein, and an itemized estimate of expenditures that

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need to be incurred to carry on all work on roads and bridges in

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the county except that provided for in the capital outlay reserve

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fund budget and in district budgets pursuant to this chapter, and

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of unpaid vouchers of the County Transportation Trust Fund; also

168

of the reserve for contingencies and the balance, as hereinbefore

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provided, which should be carried forward at the end of the year.

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(3) The budget for the county fine and forfeiture fund

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shall contain an estimate of receipts by source and balances as

172

provided herein, and an itemized estimate of expenditures that

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need to be incurred to carry on all criminal prosecution, and all

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other law enforcement functions and activities of the county now

175

or hereafter authorized by law, and of indebtedness of the county

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fine and forfeiture fund; also of the reserve for contingencies

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and the balance, as hereinbefore provided, which should be

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carried forward at the end of the year.

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(d)1.(4)(a) Capital outlay reserve fund budget shall

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contain an estimate of receipts by source, including any taxes

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authorized by law to be levied for that purpose, and including

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any balance brought forward as provided for herein; and an

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itemized estimate of expenditures for capital purposes to give

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effect to general improvement programs. It shall be a plan for

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the expenditure of funds for capital purposes, showing as income

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the revenues, special assessments, borrowings, receipts from sale

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of capital assets, free surpluses, and down payment appropriation

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to be applied to the cost of a capital project or projects,

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expenses of issuance of obligations, engineering, supervision,

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contracts, and any other related expenditures. It may contain

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also an estimate for the reserves as hereinbefore provided and

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for a reserve for future construction and improvements. No

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expenditures or obligations shall be incurred for capital

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purposes except as appropriated in this budget, except for the

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preliminary expense of plans, specifications and estimates.

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2.(b) Under the provision herein set forth, a separate

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capital budget may be adopted for each special district included

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within the county budget, or a consolidated capital budget may be

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adopted providing for the consolidation of capital projects of

200

the county and of the special districts included within the

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county budget into one budget, treating borrowed funds and other

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receipts as special revenue earmarked for capital projects as

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separately itemized appropriation for each district special

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project or county project, as the case may be.

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3.(c) Any funds in the capital budget not required to meet

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the current construction cost of any project may be invested in

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any securities of the Federal Government or in securities of any

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county of the state pledging the full faith and credit of such

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county or pledging such county's share of the gas tax provided

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for in s. 16 of Art. IX of the Constitution of 1885 as adopted by

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the 1968 revised constitution or in s. 9, Art. XII of said

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revision.

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(e)(5) A bond interest and sinking fund budget shall be

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made for each county and for each special district included

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within the county budget having bonds outstanding. The budget

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shall contain an estimate of receipts by source, including any

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taxes authorized by law to be levied for that purpose, and

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including any balances brought forward as provided herein; and an

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itemized estimate of expenditures and reserves as follows: The

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bond interest and principal maturities in the year for which the

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budget is made shall be determined and estimates for expenses

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connected with the payments of such bonds and coupons,

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commissions of the tax collector, and of the property appraiser,

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and expenses of refunding operations, if any are contemplated,

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shall be appropriated. A sufficient "cash balance to be carried

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over" may be reserved as set forth hereinbefore. The sinking fund

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requirements provided for in the said reserve may be carried over

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either in cash or in securities of the Federal Government and of

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the local governments in Florida, or both.

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(f)(6) For each special district included within the county

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budget, the operating fund budget shall contain an estimate of

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receipts by source and balances as provided herein, and an

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itemized estimate of expenditures that will need to be incurred

234

to carry on all functions and activities of the special district

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as now or hereafter provided by law and of the indebtedness of

236

the special district; also of the reserves for contingencies and

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the balances, as hereinbefore provided, which should be carried

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forward at the end of the year.

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Section 5. Section 129.021, Florida Statutes, is amended to

240

read:

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129.021 County officer budget information.--Notwithstanding

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other provisions of law, the budgets of all county officers, as

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submitted to the board of county commissioners, shall be in

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sufficient detail and contain such information as the board of

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county commissioners may require in furtherance of their powers

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and responsibilities provided in ss. 125.01(1)(q) and (r) and

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(6), and 129.01(2)(b), and 129.02(1) and (2).

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Section 6. Subsection (3) of section 129.03, Florida

249

Statutes, is amended to read:

250

129.03 Preparation and adoption of budget.--

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(3) No later than 21 15 days after certification of value

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by the property appraiser pursuant to s. 200.065(1), the county

253

budget officer, after tentatively ascertaining the proposed

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fiscal policies of the board for the ensuing fiscal year, shall

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prepare and present to the board a tentative budget for the

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ensuing fiscal year for each of the funds provided in this

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chapter, including all estimated receipts, taxes to be levied,

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and balances expected to be brought forward and all estimated

259

expenditures, reserves, and balances to be carried over at the

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end of the year.

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(a) The board of county commissioners shall receive and

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examine the tentative budget for each fund and, subject to the

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notice and hearing requirements of s. 200.065, shall require such

264

changes to be made as it shall deem necessary; provided the

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budget shall remain in balance. The county budget officer's

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estimates of receipts other than taxes, and of balances to be

267

brought forward, shall not be revised except by a resolution of

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the board, duly passed and spread on the minutes of the board.

269

However, the board may allocate to any of the funds of the county

270

any anticipated receipts, other than taxes levied for a

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particular fund, except receipts designated or received to be

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expended for a particular purpose.

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(b)1. Until the effective date of subparagraph 2., upon

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receipt of the tentative budgets and completion of any revisions

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made by the board, the board shall prepare a statement

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summarizing all of the adopted tentative budgets. This summary

277

statement shall show, for each budget and the total of all

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budgets, the proposed tax millages, the balances, the reserves,

279

and the total of each major classification of receipts and

280

expenditures, classified according to the classification of

281

accounts prescribed by the appropriate state agency. The county

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shall make the summary statement available to county residents by

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filing the statement with the clerk of the circuit court and

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posting the statement prominently online if the county has a

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website. The board shall cause this summary statement to be

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advertised one time in a newspaper of general circulation

287

published in the county, or by posting with the clerk of the

288

circuit court at the courthouse door if there is no such

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newspaper, and the advertisement shall appear adjacent to the

290

advertisement required pursuant to s. 200.065.

291

2. Beginning with fiscal year 2018-2019, counties that have

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received a Certificate of Achievement for Excellence in Financial

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Reporting from the Government Finance Officers Association shall

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make the Comprehensive Annual Financial Report available to

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county residents by filing the report with the clerk of the

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circuit court and posting the report prominently online if the

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county has a website. Counties that have not received a

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Certificate of Achievement for Excellence in Financial Reporting

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shall continue to comply with the requirements of subparagraph 1.

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and final budgets pursuant to s. 200.065. The hearings shall be

302

primarily for the purpose of hearing requests and complaints from

303

the public regarding the budgets and the proposed tax levies and

304

for explaining the budget and proposed or adopted amendments

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thereto, if any. The tentative budgets, adopted tentative

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budgets, and final budgets shall be filed in the office of the

307

clerk of the circuit court county auditor as a public record. For

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counties that have websites, the tentative budgets and final

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budgets, as approved by the county commission, shall be made

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available online when filed with the clerk of the circuit court

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and shall remain online until the final budget is adopted for the

312

next fiscal year. Sufficient reference in words and figures to

313

identify the particular transactions shall be made in the minutes

314

of the board to record its actions with reference to the budgets.

315

Section 7. Section 166.241, Florida Statutes, is amended to

316

read:

317

166.241 Fiscal years, appropriations, budgets, and budget

318

amendments.--

319

(1) As used in this section, the term:

320

(a) "Fund" means a fiscal and accounting entity with a

321

self-balancing set of accounts that are recorded and segregated

322

to account for specific activities or to attain certain

323

objectives in accordance with applicable laws, special

324

regulations, restrictions, or limitations, in accordance with

325

generally accepted accounting principles.

326

(b) "Object of expenditure" means the classification of

327

fund data by character of expenditure. The term "object of

328

expenditure" includes, but is not limited to, operating

329

expenditures or expenses, personal services, debt service,

330

capital outlay, grants, and transfers, in accordance with

331

generally accepted accounting principles.

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means any office, unit, department, board, commission, or

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dependent special district which is responsible for any

335

particular expenditures.

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(d) "Unreserved undesignated fund balance" means any fund

337

balance remaining after accounting for all reserved and

338

designated general fund balances.

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(2)(1) Each municipality shall make provision for

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establishing a fiscal year beginning October 1 of each year and

341

ending September 30 of the following year.

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(3)(2) The governing body of each municipality shall adopt

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a budget each fiscal year. The budget shall must be adopted by

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ordinance or resolution unless otherwise specified in the

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respective municipality's charter. The amount available from

346

taxation and other sources, including amounts carried over from

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prior fiscal years, must equal the total appropriations for

348

expenditures and reserves. The budget shall must regulate

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expenditures of the municipality, and it is unlawful for any

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officer of a municipal government to expend or contract for

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expenditures in any fiscal year except in pursuance of budgeted

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appropriations. The tentative budgets and final budgets, approved

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by the governing body, shall be filed at a designated public

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office within the boundaries of the municipality as a public

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record. For municipalities that have websites, the tentative

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budgets and final budgets, approved by the governing body, shall

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be made available online when filed with the designated public

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office and remain online until the final budget is adopted for

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the next fiscal year.

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(4) Budgets that do not meet the Distinguished Budget

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Presentation Award criteria established by the Government Finance

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Officers Association and that exceed $1 million shall, by fund

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and by spending entity within each fund for the fiscal year, set

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forth the following:

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(a) All proposed budget expenditures summarized by the

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object of expenditure to be undertaken or executed by any

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spending entity during the fiscal year.

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(b) Anticipated revenues for the fiscal year.

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(d) The corresponding actual figures for the prior year,

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current year budget or estimated current year actual, and

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proposed budget for the next fiscal year consistent with the

373

basis of accounting used to prepare the budget.

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(e) Explanatory schedules or statements noting material

375

changes in proposed expenditures by spending entity.

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(5) A municipality shall prepare a written summary, not to

377

exceed 4 pages, describing the important features of the proposed

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budget. The summary shall include an overview of the

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municipality, a description of the previous fiscal year's

380

performance, a review of the current fiscal year's revenues and

381

expenditures, and an economic outlook and future challenges or

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objectives description. The summary must include a statement of

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the budgetary basis of accounting used and a description of the

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services to be delivered during the fiscal year. The municipality

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shall make the summary available to municipal residents by

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posting the summary at a designated public office within the

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boundaries of the municipality and posting the summary

388

prominently online if the municipality has a website.

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(6)(a) Municipalities that have received a Certificate of

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Achievement for Excellence in Financial Reporting from the

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Government Finance Officers Association shall make the

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Comprehensive Annual Financial Report available to municipal

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residents by posting the report at a designated public office

394

within the boundaries of the municipality and posting the report

395

prominently online if the municipality has a website.

396

(b) Municipalities the budgets of which exceed $1 million

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and that have not received a Certificate of Achievement for

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Excellence in Financial Reporting from the Government Finance

399

Officers Association shall, upon receipt of the tentative budgets

400

of each spending entity and completion of any revisions made by

401

the municipality, prepare a statement summarizing all of the

402

adopted tentative budgets. This summary statement shall show for

403

each budget the total of all budgets, the proposed tax millages,

404

the balances, the reserves, and the total of each major

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classification of receipts and expenditures, classified according

406

to the classification of accounts prescribed by the appropriate

407

state agency, and a brief explanation of any material increase or

408

decrease by spending entity. The municipality shall make the

409

summary statement available to municipal residents by posting the

410

statement at a designated public office within the boundaries of

411

the municipality and posting the statement prominently online if

412

the municipality has a website.

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(7) The unreserved undesignated fund balance shall not

414

exceed 20 percent of operating revenues or 90 days of regular

415

general fund operating expenditures, whichever is greater,

416

necessary to secure and maintain credit ratings, meet seasonal

417

shortfalls in cash flow, and reduce susceptibility to emergency

418

or unanticipated expenditures or to address revenue shortfalls.

419

Any remaining unreserved undesignated fund balance shall not be

420

used to increase recurring expenditures within the budget, but

421

shall be carried forward to the next fiscal year in furtherance

422

of the fund.

423

(8)(3) The governing body of each municipality at any time

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within a fiscal year or within up to 60 days following the end of

425

the fiscal year may amend a budget for that year as follows:

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(a) Appropriations for expenditures within a fund may be

427

decreased or increased by motion recorded in the minutes,

428

provided that the total of the appropriations of the fund is not

429

changed.

430

(b) The governing body may establish procedures by which

431

the designated budget officer may authorize certain budget

432

amendments within a department, provided that the total of the

433

appropriations of the department is not changed.

434

435

specifically authorized in paragraph (a) or paragraph (b), the

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budget amendment must be adopted in the same manner as the

437

original budget unless otherwise specified in the charter of the

438

respective municipality.

439

Section 8. Section 189.418, Florida Statutes, is amended to

440

read:

441

189.418 Reports; budgets; audits.--

442

(1) As used in this section, the term:

443

(a) "Fund" means a fiscal and accounting entity with a

444

self-balancing set of accounts that are recorded and segregated

445

to account for specific activities or to attain certain

446

objectives in accordance with applicable laws, special

447

regulations, restrictions, or limitations, in accordance with

448

generally accepted accounting principles.

449

(b) "Object of expenditure" means the classification of

450

fund data by character of expenditure. The term "object of

451

expenditure" includes, but is not limited to, operating

452

expenditures or expenses, personal services, debt service,

453

capital outlay, grants, and transfers, in accordance with

454

generally accepted accounting principles.

455

456

district, means any office, unit, department, board, commission,

457

or institution which is responsible for any particular

458

expenditures.

459

(d) "Unreserved undesignated fund balance" means any fund

460

balance remaining after accounting for all reserved and

461

designated general fund balances.

462

(2)(1) When a new special district is created, the district

463

must forward to the department, within 30 days after the adoption

464

of the special act, rule, ordinance, resolution, or other

465

document that provides for the creation of the district, a copy

466

of the document and a written statement that includes a reference

467

to the status of the special district as dependent or independent

468

and the basis for such classification. In addition to the

469

document or documents that create the district, the district must

470

also submit a map of the district, showing any municipal

471

boundaries that cross the district's boundaries, and any county

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lines if the district is located in more than one county. The

473

department must notify the local government or other entity and

474

the district within 30 days after receipt of the document or

475

documents that create the district as to whether the district has

476

been determined to be dependent or independent.

477

(3)(2) Any amendment, modification, or update of the

478

document by which the district was created, including changes in

479

boundaries, must be filed with the department within 30 days

480

after adoption. The department may initiate proceedings against

481

special districts as provided in s. 189.421 for failure to file

482

the information required by this subsection.

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(4)(3) The governing body of each special district shall

484

adopt a budget by resolution each fiscal year. The total amount

485

available from taxation and other sources, including amounts

486

carried over from prior fiscal years, must equal the total of

487

appropriations for expenditures and reserves. The adopted budget

488

must regulate expenditures of the special district, and it is

489

unlawful for any officer of a special district to expend or

490

contract for expenditures in any fiscal year except in pursuance

491

of budgeted appropriations. Budgets that exceed $250,000 in

492

revenues and that do not meet the Distinguished Budget

493

Presentation Award criteria established by the Government Finance

494

Officers Association shall, by fund and by spending entity within

495

each fund for the fiscal year, set forth the following:

496

(a) All proposed budget expenditures summarized by the

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object of expenditure to be undertaken or executed by any

498

spending entity during the fiscal year.

499

(b) Anticipated revenues for the fiscal year.

500

501

(d) The corresponding actual figures for the prior year,

502

current year budget or estimated current year actual, and

503

proposed budget for the next fiscal year consistent with the

504

basis of accounting used to prepare the budget.

505

(e) Explanatory schedules or statements noting material

506

changes in proposed expenditures by spending entity.

507

(5) Special districts the budgets of which exceed

508

$250,000 in revenues shall prepare a written summary, not to

509

exceed 4 pages, describing the important features of the

510

proposed budget. The summary shall include an overview of

511

the special district, a description of the previous fiscal

512

year's performance, a review of the current fiscal year's

513

revenues and expenditures, and an economic outlook and

514

future challenges or objectives description. The summary

515

must include a statement of the budgetary basis of

516

accounting used and a description of the services to be

517

delivered during the fiscal year. The special district shall

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make the summary available to district residents by posting

519

the summary at a designated public office within the

520

boundaries of the district, or, if a public office is not

521

available within the boundaries, by posting with a public

522

office close to the boundaries of the special district. For

523

special districts websites, the district shall post the

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summary prominently online.

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(6) For budgets that exceed $250,000 in revenues, tentative

526

budgets and final budgets, approved by the governing body, shall

527

be filed as a public record at a designated public office within

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the boundaries of the special district, or, if a public office is

529

not available within the boundaries, shall be filed with a public

530

office close to the boundaries of the special district. For

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special districts that have websites, tentative budgets and final

532

budgets, approved by the governing body, shall be made available

533

online when filed with the designated public office and remain

534

online until the final budget is adopted for the next fiscal

535

year.

536

(7)(a) Special districts that have received a Certificate

537

of Achievement for Excellence in Financial Reporting from the

538

Government Finance Officers Association shall make the

539

Comprehensive Annual Financial Report available to district

540

residents by posting the report at a designated public office

541

within the boundaries of the special district, or, if a public

542

office is not available within the boundaries, shall file the

543

report with a public office close to the boundaries of the

544

special district and post the report prominently online if the

545

district has a website.

546

(b) Special districts the budgets of which exceed $250,000

547

in revenues and that have not received a Certificate of

548

Achievement for Excellence in Financial Reporting from the

549

Government Finance Officers Association shall, upon receipt of

550

the tentative budgets of each spending entity and completion of

551

any revisions made by the special district, prepare a statement

552

summarizing all of the adopted tentative budgets. This summary

553

statement shall show for each budget the total of all budgets,

554

the proposed tax millages, the balances, the reserves, and the

555

total of each major classification of receipts and expenditures,

556

classified according to the classification of accounts prescribed

557

by the appropriate state agency, and a brief explanation of any

558

material increase or decrease by spending entity. The special

559

district shall make the summary statement available to district

560

residents by posting at a designated public office within the

561

boundaries of the special district, or, if a public office is not

562

available within the boundaries, the statement shall be filed

563

with a public office close to the boundaries of the special

564

district and post the statement prominently online if the

565

district has a website.

566

(8) The unreserved undesignated fund balance shall not

567

exceed 20 percent of operating revenues or 90 days of regular

568

general fund operating expenditures, whichever is greater,

569

necessary to secure and maintain credit ratings, meet seasonal

570

shortfalls in cash flow, and reduce susceptibility to emergency

571

or unanticipated expenditures or to address revenue shortfalls.

572

Any remaining unreserved undesignated fund balance shall not be

573

used to increase recurring expenditures within the budget, but

574

shall be carried forward to the next fiscal year in furtherance

575

of the fund.

576

(9)(4) The proposed budget of a dependent special district

577

shall be presented in accordance with generally accepted

578

accounting principles, contained within the general budget of the

579

local governing authority, and be clearly stated as the budget of

580

the dependent district. However, with the concurrence of the

581

local governing authority, a dependent district may be budgeted

582

separately.

583

(10)(5) The governing body of each special district at any

584

time within a fiscal year or within up to 60 days following the

585

end of the fiscal year may amend a budget for that year. The

586

budget amendment must be adopted by resolution.

587

(11)(6) A local governing authority may, in its discretion,

588

review the budget or tax levy of any special district located

589

solely within its boundaries.

590

(12)(7) All reports or information required to be filed

591

with a local governing authority under ss. 189.415, 189.416, and

592

189.417 and this section shall:

593

(a) When the local governing authority is a county, be

594

filed with the clerk of the board of county commissioners.

595

(b) When the district is a multicounty district, be filed

596

with the clerk of the county commission in each county.

597

598

be filed at the place designated by the municipal governing body.

599

Section 9. Paragraph (c) of subsection (3) and subsection

600

(8) of section 190.006, Florida Statutes, are amended to read:

601

190.006 Board of supervisors; members and meetings.--

602

(3)

603

604

electors under this subsection shall conduct their campaigns in

605

accordance with the provisions of chapter 106 and shall file

606

qualifying papers and qualify for individual seats in accordance

607

with s. 99.061. Candidates shall pay a qualifying fee, which

608

shall consist of a filing fee and an election assessment or, as

609

an alternative, shall file a petition signed by not less than 1

610

percent of the registered voters of the district, and take the

611

oath required in s. 99.021, with the supervisor of elections in

612

the county affected by such candidacy. The amount of the filing

613

fee is 3 percent of $7,500 $4,800; however, if the electors have

614

provided for compensation pursuant to subsection (8), the amount

615

of the filing fee is 3 percent of the maximum annual compensation

616

so provided. The amount of the election assessment is 1 percent

617

of $7,500 $4,800; however, if the electors have provided for

618

compensation pursuant to subsection (8), the amount of the

619

election assessment is 1 percent of the maximum annual

620

compensation so provided. The filing fee and election assessment

621

shall be distributed as provided in s. 105.031(3).

622

(8) Each supervisor shall be entitled to receive for his or

623

her services an amount not to exceed $200 per meeting of the

624

board of supervisors, not to exceed $7,500 $4,800 per year per

625

supervisor, or an amount established by the electors at

626

referendum. In addition, each supervisor shall receive travel and

627

per diem expenses as set forth in s. 112.061.

628

Section 10. Paragraphs (d) and (e) of subsection (3),

629

paragraph (c) of subsection (4), and paragraph (a) of subsection

630

(6) of section 373.536, Florida Statutes, are amended to read:

631

373.536 District budget and hearing thereon.--

632

(3) BUDGET HEARINGS AND WORKSHOPS; NOTICE.--

633

(d) As provided in s. 200.065(2)(d), the board shall

634

publish one or more notices of its intention to adopt a final

635

budget for the district for the ensuing fiscal year. The notice

636

shall appear adjacent to an advertisement that sets forth the

637

tentative budget in a format meeting the budget summary

638

requirements of s. 129.03(3)(b). The district shall not include

639

expenditures of federal special revenues and state special

640

revenues when preparing the statement required by s.

641

200.065(3)(l). The notice and advertisement shall be published in

642

one or more newspapers having a combined general paid circulation

643

in each county in which the district lies and the advertisement

644

shall be posted online if the district has a website. Districts

645

may include explanatory phrases and examples in budget

646

advertisements published under s. 200.065 to clarify or

647

illustrate the effect that the district budget may have on ad

648

valorem taxes.

649

(e) In lieu of the advertisement setting forth the

650

tentative budget in a format meeting the budget summary

651

requirements of s. 129.03(3)(b), water management districts that

652

have received a Certificate of Achievement for Excellence in

653

Financial Reporting from the Government Finance Officers

654

Association shall cause the resulting Comprehensive Annual

655

Financial Report to be made available to district residents by

656

filing the report with the clerk of the circuit court of each

657

county within or partly within the district and by posting the

658

report prominently online if the district has a website. The

659

district shall also cause the website address of the report to be

660

advertised in one or more newspapers having a combined general

661

paid circulation in each county in which the district lies, and

662

the advertisement shall appear adjacent the advertisement

663

required pursuant to s. 200.065.

664

(f)(e) The hearing for adoption of a final budget and

665

millage rate shall be by and before the governing board of the

666

district as provided in s. 200.065 and may be continued from day

667

to day until terminated by the board.

668

(4) BUDGET CONTROLS.--

669

670

funds after the adoption of the final budget, those funds shall

671

be treated as unreserved undesignated funds. Unanticipated

672

undesignated funds do not include federal revenues, state special

673

revenues, matching funds, or local government or utility project

674

funds. The unreserved undesignated fund balance, as defined in s.

675

129.02(1), shall not exceed 20 percent of operating revenues or

676

90 days of regular general fund operating expenditures, whichever

677

is greater, necessary to secure and maintain credit ratings, meet

678

seasonal shortfalls in cash flow, and reduce susceptibility to

679

emergency or unanticipated expenditures or to address revenue

680

shortfalls. Any remaining unreserved undesignated fund balance

681

shall not be used to increase recurring expenditures within the

682

budget, but shall be carried forward to the next fiscal year in

683

furtherance of the fund. The final budget, except for unreserved

684

undesignated funds, may be amended by including unanticipated

685

such funds, so long as notice of intention to amend is published

686

in the notice of the governing board meeting at which the

687

amendment will be considered, pursuant to s. 120.525. The notice

688

shall set forth a summary of the proposed amendment. However, in

689

the event of a disaster or of an emergency arising to prevent or

690

avert the same, the governing board shall not be limited by the

691

budget but shall have authority to apply such funds as may be

692

available therefor or as may be procured for such purpose.

693

(6) FINAL BUDGET; ANNUAL AUDIT; CAPITAL IMPROVEMENTS PLAN;

694

WATER RESOURCE DEVELOPMENT WORK PROGRAM.--

695

(a) Each district must, by the date specified for each

696

item, furnish copies of the following documents to the Governor,

697

the President of the Senate, the Speaker of the House of

698

Representatives, the chairs of all legislative committees and

699

subcommittees having substantive or fiscal jurisdiction over the

700

districts, as determined by the President of the Senate or the

701

Speaker of the House of Representatives as applicable, the

702

secretary of the department, and the governing board of each

703

county in which the district has jurisdiction or derives any

704

funds for the operations of the district:

705

1. The adopted budget, to be furnished within 10 days after

706

its adoption.

707

2. A financial audit of its accounts and records, to be

708

furnished within 10 days after its acceptance by the governing

709

board. The audit must be conducted in accordance with the

710

provisions of s. 11.45 and the rules adopted thereunder. In

711

addition to the entities named above, the district must provide a

712

copy of the audit to the Auditor General within 10 days after its

713

acceptance by the governing board.

714

3. A 5-year capital improvements plan, to be included in

715

the consolidated annual report required by s. 373.036(7). The

716

plan must include expected sources of revenue for planned

717

improvements and must be prepared in a manner comparable to the

718

fixed capital outlay format set forth in s. 216.043.

719

4. A 5-year water resource development work program to be

720

furnished within 30 days after the adoption of the final budget.

721

The program must describe the district's implementation strategy

722

for the water resource development component of each approved

723

regional water supply plan developed or revised under s.

724

373.0361. The work program must address all the elements of the

725

water resource development component in the district's approved

726

regional water supply plans and must identify which projects in

727

the work program will provide water, explain how each water

728

resource development project will produce additional water

729

available for consumptive uses, estimate the quantity of water to

730

be produced by each project, and provide an assessment of the

731

contribution of the district's regional water supply plans in

732

providing sufficient water to meet the water supply needs of

733

existing and future reasonable-beneficial uses for a 1-in-10-year

734

drought event. Within 30 days after its submittal, the department

735

shall review the proposed work program and submit its findings,

736

questions, and comments to the district. The review must include

737

a written evaluation of the program's consistency with the

738

furtherance of the district's approved regional water supply

739

plans, and the adequacy of proposed expenditures. As part of the

740

review, the department shall give interested parties the

741

opportunity to provide written comments on each district's

742

proposed work program. Within 45 days after receipt of the

743

department's evaluation, the governing board shall state in

744

writing to the department which changes recommended in the

745

evaluation it will incorporate into its work program submitted as

746

part of the March 1 consolidated annual report required by s.

747

373.036(7) or specify the reasons for not incorporating the

748

changes. The department shall include the district's responses in

749

a final evaluation report and shall submit a copy of the report

750

to the Governor, the President of the Senate, and the Speaker of

751

the House of Representatives.

752

5. The Comprehensive Annual Financial Report of water

753

management districts that have received a Certificate of

754

Achievement for Excellence in Financial Reporting from the

755

Government Finance Officers Association.

756

Section 11. Subsection (1) of section 189.429, Florida

757

Statutes, is amended to read:

758

189.429 Codification.--

759

(1) Each district, by December 1, 2004, shall submit to the

760

Legislature a draft codified charter, at its expense, so that its

761

special acts may be codified into a single act for reenactment by

762

the Legislature, if there is more than one special act for the

763

district. The Legislature may adopt a schedule for individual

764

district codification. Any codified act relating to a district,

765

which act is submitted to the Legislature for reenactment, shall

766

provide for the repeal of all prior special acts of the

767

Legislature relating to the district. The codified act shall be

768

filed with the department pursuant to s. 189.418(3) 189.418(2).

769

Section 12. Section 191.015, Florida Statutes, is amended

770

to read:

771

191.015 Codification.--Each fire control district existing

772

on the effective date of this section, by December 1, 2004, shall

773

submit to the Legislature a draft codified charter, at its

774

expense, so that its special acts may be codified into a single

775

act for reenactment by the Legislature, if there is more than one

776

special act for the district. The Legislature may adopt a

777

schedule for individual district codification. Any codified act

778

relating to a district, which act is submitted to the Legislature

779

for reenactment, shall provide for the repeal of all prior

780

special acts of the Legislature relating to the district. The

781

codified act shall be filed with the Department of Community

782

Affairs pursuant to s. 189.418(3) 189.418(2).

783

Section 13. This act shall take effect upon becoming a law

784

and shall apply to the 2008-2009 fiscal year.

785

786

================ T I T L E A M E N D M E N T ================

787

And the title is amended as follows:

788

Delete everything before the enacting clause

789

and insert:

790

A bill to be entitled

791

An act relating to government accountability and

792

efficiency; amending s. 112.061, F.S.; revising certain

793

per diem and travel requirements and limitations;

794

providing for application to certain water management

795

districts, authorities, and other entities; creating s.

796

116.075, F.S.; providing for transparency in county

797

government; authorizing the clerk of the circuit court to

798

prepare the annual financial report of the county under

799

certain circumstances; authorizing the independent

800

certified public accountant required to prepare the county

801

annual financial audit to perform necessary tests and

802

reviews; amending s. 129.01, F.S.; providing limitations

803

on unreserved undesignated fund balances; amending s.

804

129.02, F.S.; providing definitions; providing additional

805

requirements for budgets; requiring a proposed budget

806

summary; providing summary requirements; deleting

807

requirements for county fine and forfeiture fund budgets;

808

amending s. 129.021, F.S.; expanding application of

809

certain requirements for county officer budgets; amending

810

s. 129.03, F.S.; extending a time period for county budget

811

officers to prepare and present a tentative budget;

812

providing additional requirements for filing comprehensive

813

annual financial reports with clerks of circuit court and

814

county residents; providing requirements for posting

815

reports on websites; amending s. 166.241, F.S.; providing

816

definitions; providing additional requirements for filing

817

budgets by municipalities; providing budget disclosure

818

requirements; requiring a proposed budget summary;

819

providing summary requirements; providing additional

820

requirements for posting comprehensive annual financial

821

reports at certain public offices, online, and with

822

municipal residents; providing limitations on unreserved

823

undesignated fund balances; amending s. 189.418, F.S.;

824

providing definitions; providing additional requirements

825

for filing budgets by special districts; providing budget

826

disclosure requirements; requiring a proposed budget

827

summary; providing summary requirements; providing

828

additional requirements for posting comprehensive annual

829

financial reports at certain public offices, online, and

830

with special district residents; providing limitations on

831

unreserved undesignated fund balances; amending s.

832

190.006, F.S.; increasing the amount of the filing fee and

833

election assessment for qualification of members of boards

834

of supervisors of community development districts;

835

increasing the amount of compensation for members of

836

boards of supervisors; amending s. 373.536, F.S.;

837

providing additional requirements for filing comprehensive

838

annual financial reports of water management districts

839

with clerks of circuit court, water management residents,

840

and online; providing limitations on unreserved

841

undesignated fund balances; amending ss. 189.429 and

842

191.015, F.S.; correcting cross-references; providing

843

applicability; providing an effective date.

4/21/2008 10:29:00 AM CA.CA.08050

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