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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.; revising 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.; creating s.

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116.075, F.S.; requiring the clerk of the circuit court,

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as county auditor, under certain circumstances to prepare

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the annual report of the county; authorizing the clerk of

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the circuit court to perform certain reviews and tests;

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clarifying that the act does not authorize the clerk to

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audit the offices of the county constitutional officers

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unless otherwise provided by the charter or approved by a

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vote of the electors; amending s. 136.05, F.S.; providing

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that the clerk of the circuit court is the accountant to

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the board of county commissioners; amending s. 190.006,

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F.S.; increasing the amount of the filing fee and election

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assessment for qualification of members of boards of

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supervisors of community development districts; increasing

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the amount of compensation for members of boards of

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supervisors; providing an 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 prepare financial statements and keep books of

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account and of record in accordance with part III of chapter 218

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s. 218.33.

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

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read:

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     116.075 Clerk as county auditor.--When not otherwise

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provided by county charter or special law approved by vote of the

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electors, the clerk of the circuit court, as county auditor,

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shall prepare the annual financial report of the county as

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required by s. 218.32 and may perform such reviews and tests as

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necessary to determine the adequacy of internal controls and

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compliance with contracts, applicable laws, and rules needed to

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prepare the annual financial report. This section does not

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authorize the clerk of the circuit court to perform audits on the

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offices of county officers pursuant to s. 1(d), Art. VIII of the

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State Constitution unless otherwise provided by charter or

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special act approved by the vote of the electors.

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     Section 3.  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 4.  Paragraph (c) of subsection (3) and subsection

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

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     190.006  Board of supervisors; members and meetings.--

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     (3)

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     (c)  Candidates seeking election to office by qualified

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electors under this subsection shall conduct their campaigns in

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accordance with the provisions of chapter 106 and shall file

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qualifying papers and qualify for individual seats in accordance

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

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

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

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

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

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

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

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

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

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

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

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

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election assessment is 1 percent of the maximum annual

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compensation so provided. The filing fee and election assessment

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

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

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

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

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supervisor, or an amount established by the electors at

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referendum. In addition, each supervisor shall receive travel and

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per diem expenses as set forth in s. 112.061.

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     Section 5.  This act shall take effect July 1, 2008.