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A bill to be entitled

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An act relating to financial management by local

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governments; amending s. 116.07, F.S.; clarifying a

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requirement that the sheriff and the clerk of the circuit

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court keep financial statements and books of accounts in

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accordance with part III of ch. 218, F.S.; amending s.

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136.05, F.S.; providing that the clerk of the circuit

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court is the accountant to the board of county

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commissioners; amending s. 218.31, F.S.; defining the

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clerk of the circuit court as the county auditor; amending

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s. 218.32, F.S.; requiring the county auditor to prepare

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the annual financial report for local government entities

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of the county and perform audits and tests to determine

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the adequacy of internal controls and compliance with

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contracts, applicable laws, and rules; providing an

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effective date.

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Be It Enacted by the Legislature of the State of Florida:

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     Section 1.  Section 116.07, Florida Statutes, is amended to

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read:

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     116.07  Account books to be kept by sheriffs and

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clerks.--All sheriffs and clerks of the circuit court and ex

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officio clerks of the boards of county commissioners of this

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state shall keep financial statements and books of account and of

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record in accordance with part III of chapter 218 s. 218.33.

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     Section 2.  Section 136.05, Florida Statutes, is amended to

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read:

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     136.05  County board to keep set of books; overdrawing

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prohibited.--The clerk of the circuit court, as accountant of the

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board of county commissioners, shall keep an accurate and

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complete set of books showing the amount on hand, amount

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received, amount expended, and the balances thereof at the end of

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each month for each and every fund carried by the said board. A,

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and no check or warrant may not shall ever be drawn in excess of

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the known balances to the credit of a that fund as kept by the

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said board.

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     Section 3.  Subsection (19) is added to section 218.31,

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Florida Statutes, to read:

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     218.31  Definitions.--As used in this part, except where the

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context clearly indicates a different meaning:

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     (19) "County auditor" means the clerk of the circuit court.

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     Section 4.  Paragraph (a) of subsection (1) of section

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218.32, Florida Statutes, is amended to read:

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     218.32  Annual financial reports; local governmental

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entities.--

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     (1)(a)  Each local governmental entity that is determined to

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be a reporting entity, as defined by generally accepted

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accounting principles, and each independent special district as

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defined in s. 189.403, shall submit to the department a copy of

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its annual financial report for the previous fiscal year in a

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format prescribed by the department.  The annual financial report

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must include a list of each local governmental entity included in

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the report and each local governmental entity that failed to

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provide financial information as required by paragraph (b). The

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chair of the governing body and the chief financial officer of

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each local governmental entity shall sign the annual financial

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report submitted pursuant to this subsection attesting to the

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accuracy of the information included in the report. The county

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auditor shall prepare the annual report of the county and may

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perform such audits and tests as necessary to determine the

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adequacy of internal controls and compliance with contracts,

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applicable laws, and rules. The county annual financial report

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must be a single document that covers each county agency.

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     Section 5.  This act shall take effect upon becoming a law.