CS/HB 7123

1
A bill to be entitled
2An act relating to government accountability and
3efficiency; amending s. 112.061, F.S.; revising certain
4per diem and travel requirements and limitations;
5providing for application to certain water management
6districts, authorities, and other entities; amending s.
7129.01, F.S.; providing limitations on unreserved
8undesignated fund balances; amending s. 129.02, F.S.;
9providing definitions; providing additional requirements
10for budgets; requiring a proposed budget summary;
11providing summary requirements; deleting requirements for
12county fine and forfeiture fund budgets; amending s.
13129.021, F.S.; expanding application of certain
14requirements for county officer budgets; amending s.
15129.03, F.S.; extending a time period for county budget
16officers to prepare and present a tentative budget;
17providing additional requirements for filing comprehensive
18annual financial reports with clerks of circuit court and
19county residents; providing requirements for posting
20reports on websites; amending s. 166.241, F.S.; providing
21definitions; providing additional requirements for filing
22budgets by municipalities; providing budget disclosure
23requirements; requiring a proposed budget summary;
24providing summary requirements; providing additional
25requirements for posting comprehensive annual financial
26reports at certain public offices, online, and with
27municipal residents; providing limitations on unreserved
28undesignated fund balances; amending s. 189.418, F.S.;
29providing definitions; providing additional requirements
30for filing budgets by special districts; providing budget
31disclosure requirements; requiring a proposed budget
32summary; providing summary requirements; providing
33additional requirements for posting comprehensive annual
34financial reports at certain public offices, online, and
35with special district residents; providing limitations on
36unreserved undesignated fund balances; amending s.
37373.536, F.S.; providing additional requirements for
38filing comprehensive annual financial reports of water
39management districts with clerks of circuit court, water
40management residents, and online; providing limitations on
41unreserved undesignated fund balances; amending ss.
42189.429 and 191.015, F.S.; correcting cross-references;
43providing applicability; providing an effective date.
44
45Be It Enacted by the Legislature of the State of Florida:
46
47     Section 1.  Paragraph (a) of subsection (6), paragraph (e)
48of subsection (7), and paragraph (c) of subsection (14) of
49section 112.061, Florida Statutes, are amended to read:
50     112.061  Per diem and travel expenses of public officers,
51employees, and authorized persons.--
52     (6)  RATES OF PER DIEM AND SUBSISTENCE ALLOWANCE.--For
53purposes of reimbursement rates and methods of calculation, per
54diem and subsistence allowances are provided as follows:
55     (a)  All travelers shall be allowed for subsistence when
56traveling to a convention or conference or when traveling within
57or outside the state in order to conduct bona fide state
58business, which convention, conference, or business serves a
59direct and lawful public purpose with relation to the public
60agency served by the person attending such meeting or conducting
61such business, either of the following for each day of such
62travel at the option of the traveler:
63     1.  Eighty dollars per diem; or
64     2.  If actual expenses exceed $80, the amounts permitted in
65paragraph (b) for subsistence, plus actual expenses for lodging
66at a single-occupancy rate to be substantiated by paid bills
67therefor. Actual expenses for lodging shall not exceed $200 per
68night excluding taxes unless approved in writing by the agency
69head when lodging is not reasonably available for less than the
70maximum rate.
71
72When lodging or meals are provided at a state institution, the
73traveler shall be reimbursed only for the actual expenses of
74such lodging or meals, not to exceed the maximum provided for in
75this subsection.
76     (7)  TRANSPORTATION.--
77     (e)  Transportation by charter or rental vehicle chartered
78vehicles when traveling on official business may be authorized
79by the agency head when necessary or where it is to the
80advantage of the agency, provided the cost of such
81transportation does not exceed the cost of transportation by
82privately owned vehicle pursuant to paragraph (d).
83Transportation by charter or rental vehicle is preferred in lieu
84of a privately owned vehicle when the use of a rental vehicle is
85calculated to cost less than the estimated amount required to
86reimburse the traveler for transportation by his or her
87privately owned vehicle. At the option of the traveler, the use
88of his or her private vehicle may be authorized, but
89reimbursement shall be limited to the amount of whichever means
90of vehicle transportation is less.
91     (14)  APPLICABILITY TO COUNTIES, COUNTY OFFICERS, DISTRICT
92SCHOOL BOARDS, SPECIAL DISTRICTS, AND METROPOLITAN PLANNING
93ORGANIZATIONS.--
94     (c)  Except as otherwise provided in this subsection,
95counties, county constitutional officers and entities governed
96by those officers, district school boards, special districts,
97and metropolitan planning organizations, other than those
98subject to s. 166.021(10), remain subject to the requirements of
99this section. Notwithstanding subparagraph (a)4., water
100management districts created under s. 373.069, the Florida
101Inland Navigation District, the Northwest Florida Regional
102Housing Authority, the Northwest Florida Transportation Corridor
103Authority, the Sarasota-Manatee Airport Authority, Space
104Florida, and the Tampa Bay Area Regional Transportation
105Authority are subject to the requirements of this section.
106     Section 2.  Paragraph (f) is added to subsection (2) of
107section 129.01, Florida Statutes, to read:
108     129.01  Budget system established.--There is hereby
109established a budget system for the control of the finances of
110the boards of county commissioners of the several counties of
111the state, as follows:
112     (2)  Each budget shall conform to the following general
113directions and requirements:
114     (f)  The unreserved undesignated fund balance, as defined
115in s. 129.02(1), shall not exceed 20 percent of operating
116revenues or 90 days of regular general fund operating
117expenditures, whichever is greater, necessary to secure and
118maintain credit ratings, meet seasonal shortfalls in cash flow,
119and reduce susceptibility to emergency or unanticipated
120expenditures or to address revenue shortfalls. Any remaining
121unreserved undesignated fund balance shall not be used to
122increase recurring expenditures within the budget, but shall be
123carried forward to the next fiscal year in furtherance of the
124fund.
125     Section 3.  Section 129.02, Florida Statutes, is amended to
126read:
127     129.02  Requisites of budgets.--
128     (1)  As used in this section, the term:
129     (a)  "Fund" means a fiscal and accounting entity with a
130self-balancing set of accounts that are recorded and segregated
131to account for specific activities or to attain certain
132objectives in accordance with applicable laws, special
133regulations, restrictions, or limitations, in accordance with
134generally accepted accounting principles.
135     (b)  "Object of expenditure" means the classification of
136fund data by character of expenditure. The term "object of
137expenditure" includes, but is not limited to, operating
138expenditures or expenses, personal services, debt service,
139capital outlay, grants, and transfers, in accordance with
140generally accepted accounting principles.
141     (c)  "Spending entity," as designated by the county
142commission, means any office, unit, department, board,
143commission, county officer, or dependent special district which
144is responsible for any particular expenditures.
145     (d)  "Unreserved undesignated fund balance" means any fund
146balance remaining after accounting for all reserved and
147designated general fund balances.
148     (2)  Each budget shall conform to the following specific
149directions and requirements:
150     (a)  Budgets that do not meet the Distinguished Budget
151Presentation Award criteria established by the Government
152Finance Officers Association shall, by fund and by spending
153entity within each fund for the fiscal year, set forth the
154following:
155     1.  All proposed budget expenditures summarized by the
156object of expenditure to be undertaken or executed by any
157spending entity during the fiscal year.
158     2.  Anticipated revenues for the fiscal year.
159     3.  Estimated beginning and ending fund balances.
160     4.  The corresponding actual figures for the prior year,
161current year budget or estimated current year actual, and
162proposed budget for the next fiscal year consistent with the
163basis of accounting used to prepare the budget.
164     5.  Explanatory schedules or statements noting material
165changes in proposed expenditures by spending entity.
166     (b)1.(1)  General fund budget shall contain an estimate of
167receipts by source, including any taxes now or hereafter
168authorized by law to be levied for any countywide purpose,
169except those countywide purposes provided for in the budgets
170enumerated below, any tax millage limitation to the contrary
171notwithstanding, and including any balance brought forward as
172provided herein; and an itemized estimate of expenditures that
173will need to be incurred to carry on all functions and
174activities of the county government now or hereafter authorized
175by law, except those functions and activities provided for in
176the budgets enumerated below, and of unpaid vouchers of the
177general fund; also of the reserve for contingencies and of the
178balances, as hereinbefore provided, which should be carried
179forward at the end of the year.
180     2.  A county shall prepare a written summary, not to exceed
1814 pages, describing the important features of the proposed
182budget. The summary shall include an overview of the county, a
183description of the previous fiscal year's performance, a review
184of the current fiscal year's revenues and expenditures, and an
185economic outlook and future challenges or objectives
186description. The summary must include a statement of the
187budgetary basis of accounting used and a description of the
188services to be delivered during the fiscal year. The county
189shall make the summary available to county residents by filing
190the summary with the clerk of the circuit court and posting the
191summary prominently online if the county has a website.
192     (c)(2)  The County Transportation Trust Fund budget shall
193contain an estimate of receipts by source and balances as
194provided herein, and an itemized estimate of expenditures that
195need to be incurred to carry on all work on roads and bridges in
196the county except that provided for in the capital outlay
197reserve fund budget and in district budgets pursuant to this
198chapter, and of unpaid vouchers of the County Transportation
199Trust Fund; also of the reserve for contingencies and the
200balance, as hereinbefore provided, which should be carried
201forward at the end of the year.
202     (3)  The budget for the county fine and forfeiture fund
203shall contain an estimate of receipts by source and balances as
204provided herein, and an itemized estimate of expenditures that
205need to be incurred to carry on all criminal prosecution, and
206all other law enforcement functions and activities of the county
207now or hereafter authorized by law, and of indebtedness of the
208county fine and forfeiture fund; also of the reserve for
209contingencies and the balance, as hereinbefore provided, which
210should be carried forward at the end of the year.
211     (d)1.(4)(a)  Capital outlay reserve fund budget shall
212contain an estimate of receipts by source, including any taxes
213authorized by law to be levied for that purpose, and including
214any balance brought forward as provided for herein; and an
215itemized estimate of expenditures for capital purposes to give
216effect to general improvement programs. It shall be a plan for
217the expenditure of funds for capital purposes, showing as income
218the revenues, special assessments, borrowings, receipts from
219sale of capital assets, free surpluses, and down payment
220appropriation to be applied to the cost of a capital project or
221projects, expenses of issuance of obligations, engineering,
222supervision, contracts, and any other related expenditures. It
223may contain also an estimate for the reserves as hereinbefore
224provided and for a reserve for future construction and
225improvements. No expenditures or obligations shall be incurred
226for capital purposes except as appropriated in this budget,
227except for the preliminary expense of plans, specifications and
228estimates.
229     2.(b)  Under the provision herein set forth, a separate
230capital budget may be adopted for each special district included
231within the county budget, or a consolidated capital budget may
232be adopted providing for the consolidation of capital projects
233of the county and of the special districts included within the
234county budget into one budget, treating borrowed funds and other
235receipts as special revenue earmarked for capital projects as
236separately itemized appropriation for each district special
237project or county project, as the case may be.
238     3.(c)  Any funds in the capital budget not required to meet
239the current construction cost of any project may be invested in
240any securities of the Federal Government or in securities of any
241county of the state pledging the full faith and credit of such
242county or pledging such county's share of the gas tax provided
243for in s. 16 of Art. IX of the Constitution of 1885 as adopted
244by the 1968 revised constitution or in s. 9, Art. XII of said
245revision.
246     (e)(5)  A bond interest and sinking fund budget shall be
247made for each county and for each special district included
248within the county budget having bonds outstanding. The budget
249shall contain an estimate of receipts by source, including any
250taxes authorized by law to be levied for that purpose, and
251including any balances brought forward as provided herein; and
252an itemized estimate of expenditures and reserves as follows:
253The bond interest and principal maturities in the year for which
254the budget is made shall be determined and estimates for
255expenses connected with the payments of such bonds and coupons,
256commissions of the tax collector, and of the property appraiser,
257and expenses of refunding operations, if any are contemplated,
258shall be appropriated. A sufficient "cash balance to be carried
259over" may be reserved as set forth hereinbefore. The sinking
260fund requirements provided for in the said reserve may be
261carried over either in cash or in securities of the Federal
262Government and of the local governments in Florida, or both.
263     (f)(6)  For each special district included within the
264county budget, the operating fund budget shall contain an
265estimate of receipts by source and balances as provided herein,
266and an itemized estimate of expenditures that will need to be
267incurred to carry on all functions and activities of the special
268district as now or hereafter provided by law and of the
269indebtedness of the special district; also of the reserves for
270contingencies and the balances, as hereinbefore provided, which
271should be carried forward at the end of the year.
272     Section 4.  Section 129.021, Florida Statutes, is amended
273to read:
274     129.021  County officer budget
275information.--Notwithstanding other provisions of law, the
276budgets of all county officers, as submitted to the board of
277county commissioners, shall be in sufficient detail and contain
278such information as the board of county commissioners may
279require in furtherance of their powers and responsibilities
280provided in ss. 125.01(1)(q) and (r) and (6), and 129.01(2)(b),
281and 129.02(1) and (2).
282     Section 5.  Subsection (3) of section 129.03, Florida
283Statutes, is amended to read:
284     129.03  Preparation and adoption of budget.--
285     (3)  No later than 21 15 days after certification of value
286by the property appraiser pursuant to s. 200.065(1), the county
287budget officer, after tentatively ascertaining the proposed
288fiscal policies of the board for the ensuing fiscal year, shall
289prepare and present to the board a tentative budget for the
290ensuing fiscal year for each of the funds provided in this
291chapter, including all estimated receipts, taxes to be levied,
292and balances expected to be brought forward and all estimated
293expenditures, reserves, and balances to be carried over at the
294end of the year.
295     (a)  The board of county commissioners shall receive and
296examine the tentative budget for each fund and, subject to the
297notice and hearing requirements of s. 200.065, shall require
298such changes to be made as it shall deem necessary; provided the
299budget shall remain in balance. The county budget officer's
300estimates of receipts other than taxes, and of balances to be
301brought forward, shall not be revised except by a resolution of
302the board, duly passed and spread on the minutes of the board.
303However, the board may allocate to any of the funds of the
304county any anticipated receipts, other than taxes levied for a
305particular fund, except receipts designated or received to be
306expended for a particular purpose.
307     (b)1.  Until the effective date of subparagraph 2., upon
308receipt of the tentative budgets and completion of any revisions
309made by the board, the board shall prepare a statement
310summarizing all of the adopted tentative budgets. This summary
311statement shall show, for each budget and the total of all
312budgets, the proposed tax millages, the balances, the reserves,
313and the total of each major classification of receipts and
314expenditures, classified according to the classification of
315accounts prescribed by the appropriate state agency. The county
316shall make the summary statement available to county residents
317by filing the statement with the clerk of the circuit court and
318posting the statement prominently online if the county has a
319website. The board shall cause this summary statement to be
320advertised one time in a newspaper of general circulation
321published in the county, or by posting with the clerk of the
322circuit court at the courthouse door if there is no such
323newspaper, and the advertisement shall appear adjacent to the
324advertisement required pursuant to s. 200.065.
325     2.  Beginning with fiscal year 2018-2019, counties that
326have received a Certificate of Achievement for Excellence in
327Financial Reporting from the Government Finance Officers
328Association shall make the Comprehensive Annual Financial Report
329available to county residents by filing the report with the
330clerk of the circuit court and posting the report prominently
331online if the county has a website. Counties that have not
332received a Certificate of Achievement for Excellence in
333Financial Reporting shall continue to comply with the
334requirements of subparagraph 1.
335     (c)  The board shall hold public hearings to adopt
336tentative and final budgets pursuant to s. 200.065. The hearings
337shall be primarily for the purpose of hearing requests and
338complaints from the public regarding the budgets and the
339proposed tax levies and for explaining the budget and proposed
340or adopted amendments thereto, if any. The tentative budgets,
341adopted tentative budgets, and final budgets shall be filed in
342the office of the clerk of the circuit court county auditor as a
343public record. For counties that have websites, the tentative
344budgets and final budgets, as approved by the county commission,
345shall be made available online when filed with the clerk of the
346circuit court and shall remain online until the final budget is
347adopted for the next fiscal year. Sufficient reference in words
348and figures to identify the particular transactions shall be
349made in the minutes of the board to record its actions with
350reference to the budgets.
351     Section 6.  Section 166.241, Florida Statutes, is amended
352to read:
353     166.241  Fiscal years, appropriations, budgets, and budget
354amendments.--
355     (1)  As used in this section, the term:
356     (a)  "Fund" means a fiscal and accounting entity with a
357self-balancing set of accounts that are recorded and segregated
358to account for specific activities or to attain certain
359objectives in accordance with applicable laws, special
360regulations, restrictions, or limitations, in accordance with
361generally accepted accounting principles.
362     (b)  "Object of expenditure" means the classification of
363fund data by character of expenditure. The term "object of
364expenditure" includes, but is not limited to, operating
365expenditures or expenses, personal services, debt service,
366capital outlay, grants, and transfers, in accordance with
367generally accepted accounting principles.
368     (c)  "Spending entity," as designated by the municipality,
369means any office, unit, department, board, commission, or
370dependent special district which is responsible for any
371particular expenditures.
372     (d)  "Unreserved undesignated fund balance" means any fund
373balance remaining after accounting for all reserved and
374designated general fund balances.
375     (2)(1)  Each municipality shall make provision for
376establishing a fiscal year beginning October 1 of each year and
377ending September 30 of the following year.
378     (3)(2)  The governing body of each municipality shall adopt
379a budget each fiscal year. The budget shall must be adopted by
380ordinance or resolution unless otherwise specified in the
381respective municipality's charter. The amount available from
382taxation and other sources, including amounts carried over from
383prior fiscal years, must equal the total appropriations for
384expenditures and reserves. The budget shall must regulate
385expenditures of the municipality, and it is unlawful for any
386officer of a municipal government to expend or contract for
387expenditures in any fiscal year except in pursuance of budgeted
388appropriations. The tentative budgets and final budgets,
389approved by the governing body, shall be filed at a designated
390public office within the boundaries of the municipality as a
391public record. For municipalities that have websites, the
392tentative budgets and final budgets, approved by the governing
393body, shall be made available online when filed with the
394designated public office and remain online until the final
395budget is adopted for the next fiscal year.
396     (4)  Budgets that do not meet the Distinguished Budget
397Presentation Award criteria established by the Government
398Finance Officers Association and that exceed $1 million shall,
399by fund and by spending entity within each fund for the fiscal
400year, set forth the following:
401     (a)  All proposed budget expenditures summarized by the
402object of expenditure to be undertaken or executed by any
403spending entity during the fiscal year.
404     (b)  Anticipated revenues for the fiscal year.
405     (c)  Estimated beginning and ending fund balances.
406     (d)  The corresponding actual figures for the prior year,
407current year budget or estimated current year actual, and
408proposed budget for the next fiscal year consistent with the
409basis of accounting used to prepare the budget.
410     (e)  Explanatory schedules or statements noting material
411changes in proposed expenditures by spending entity.
412     (5)  A municipality shall prepare a written summary, not to
413exceed 4 pages, describing the important features of the
414proposed budget. The summary shall include an overview of the
415municipality, a description of the previous fiscal year's
416performance, a review of the current fiscal year's revenues and
417expenditures, and an economic outlook and future challenges or
418objectives description. The summary must include a statement of
419the budgetary basis of accounting used and a description of the
420services to be delivered during the fiscal year. The
421municipality shall make the summary available to municipal
422residents by posting the summary at a designated public office
423within the boundaries of the municipality and posting the
424summary prominently online if the municipality has a website.
425     (6)(a)  Municipalities that have received a Certificate of
426Achievement for Excellence in Financial Reporting from the
427Government Finance Officers Association shall make the
428Comprehensive Annual Financial Report available to municipal
429residents by posting the report at a designated public office
430within the boundaries of the municipality and posting the report
431prominently online if the municipality has a website.
432     (b)  Municipalities the budgets of which exceed $1 million
433and that have not received a Certificate of Achievement for
434Excellence in Financial Reporting from the Government Finance
435Officers Association shall, upon receipt of the tentative
436budgets of each spending entity and completion of any revisions
437made by the municipality, prepare a statement summarizing all of
438the adopted tentative budgets. This summary statement shall show
439for each budget the total of all budgets, the proposed tax
440millages, the balances, the reserves, and the total of each
441major classification of receipts and expenditures, classified
442according to the classification of accounts prescribed by the
443appropriate state agency, and a brief explanation of any
444material increase or decrease by spending entity. The
445municipality shall make the summary statement available to
446municipal residents by posting the statement at a designated
447public office within the boundaries of the municipality and
448posting the statement prominently online if the municipality has
449a website.
450     (7)  The unreserved undesignated fund balance shall not
451exceed 20 percent of operating revenues or 90 days of regular
452general fund operating expenditures, whichever is greater,
453necessary to secure and maintain credit ratings, meet seasonal
454shortfalls in cash flow, and reduce susceptibility to emergency
455or unanticipated expenditures or to address revenue shortfalls.
456Any remaining unreserved undesignated fund balance shall not be
457used to increase recurring expenditures within the budget, but
458shall be carried forward to the next fiscal year in furtherance
459of the fund.
460     (8)(3)  The governing body of each municipality at any time
461within a fiscal year or within up to 60 days following the end
462of the fiscal year may amend a budget for that year as follows:
463     (a)  Appropriations for expenditures within a fund may be
464decreased or increased by motion recorded in the minutes,
465provided that the total of the appropriations of the fund is not
466changed.
467     (b)  The governing body may establish procedures by which
468the designated budget officer may authorize certain budget
469amendments within a department, provided that the total of the
470appropriations of the department is not changed.
471     (c)  If a budget amendment is required for a purpose not
472specifically authorized in paragraph (a) or paragraph (b), the
473budget amendment must be adopted in the same manner as the
474original budget unless otherwise specified in the charter of the
475respective municipality.
476     Section 7.  Section 189.418, Florida Statutes, is amended
477to read:
478     189.418  Reports; budgets; audits.--
479     (1)  As used in this section, the term:
480     (a)  "Fund" means a fiscal and accounting entity with a
481self-balancing set of accounts that are recorded and segregated
482to account for specific activities or to attain certain
483objectives in accordance with applicable laws, special
484regulations, restrictions, or limitations, in accordance with
485generally accepted accounting principles.
486     (b)  "Object of expenditure" means the classification of
487fund data by character of expenditure. The term "object of
488expenditure" includes, but is not limited to, operating
489expenditures or expenses, personal services, debt service,
490capital outlay, grants, and transfers, in accordance with
491generally accepted accounting principles.
492     (c)  "Spending entity," as designated by the special
493district, means any office, unit, department, board, commission,
494or institution which is responsible for any particular
495expenditures.
496     (d)  "Unreserved undesignated fund balance" means any fund
497balance remaining after accounting for all reserved and
498designated general fund balances.
499     (2)(1)  When a new special district is created, the
500district must forward to the department, within 30 days after
501the adoption of the special act, rule, ordinance, resolution, or
502other document that provides for the creation of the district, a
503copy of the document and a written statement that includes a
504reference to the status of the special district as dependent or
505independent and the basis for such classification. In addition
506to the document or documents that create the district, the
507district must also submit a map of the district, showing any
508municipal boundaries that cross the district's boundaries, and
509any county lines if the district is located in more than one
510county. The department must notify the local government or other
511entity and the district within 30 days after receipt of the
512document or documents that create the district as to whether the
513district has been determined to be dependent or independent.
514     (3)(2)  Any amendment, modification, or update of the
515document by which the district was created, including changes in
516boundaries, must be filed with the department within 30 days
517after adoption. The department may initiate proceedings against
518special districts as provided in s. 189.421 for failure to file
519the information required by this subsection.
520     (4)(3)  The governing body of each special district shall
521adopt a budget by resolution each fiscal year. The total amount
522available from taxation and other sources, including amounts
523carried over from prior fiscal years, must equal the total of
524appropriations for expenditures and reserves. The adopted budget
525must regulate expenditures of the special district, and it is
526unlawful for any officer of a special district to expend or
527contract for expenditures in any fiscal year except in pursuance
528of budgeted appropriations. Budgets that exceed $250,000 in
529revenues and that do not meet the Distinguished Budget
530Presentation Award criteria established by the Government
531Finance Officers Association shall, by fund and by spending
532entity within each fund for the fiscal year, set forth the
533following:
534     (a)  All proposed budget expenditures summarized by the
535object of expenditure to be undertaken or executed by any
536spending entity during the fiscal year.
537     (b)  Anticipated revenues for the fiscal year.
538     (c)  Estimated beginning and ending fund balances.
539     (d)  The corresponding actual figures for the prior year,
540current year budget or estimated current year actual, and
541proposed budget for the next fiscal year consistent with the
542basis of accounting used to prepare the budget.
543     (e)  Explanatory schedules or statements noting material
544changes in proposed expenditures by spending entity.
545     (5)  Special districts the budgets of which exceed
546$250,000 in revenues shall prepare a written summary, not
547to exceed 4 pages, describing the important features of the
548proposed budget. The summary shall include an overview of
549the special district, a description of the previous fiscal
550year's performance, a review of the current fiscal year's
551revenues and expenditures, and an economic outlook and
552future challenges or objectives description. The summary
553must include a statement of the budgetary basis of
554accounting used and a description of the services to be
555delivered during the fiscal year. The special district
556shall make the summary available to district residents by
557posting the summary at a designated public office within
558the boundaries of the district, or, if a public office is
559not available within the boundaries, by posting with a
560public office close to the boundaries of the special
561district. For special districts websites, the district
562shall post the summary prominently online.
563     (6)  For budgets that exceed $250,000 in revenues,
564tentative budgets and final budgets, approved by the governing
565body, shall be filed as a public record at a designated public
566office within the boundaries of the special district, or, if a
567public office is not available within the boundaries, shall be
568filed with a public office close to the boundaries of the
569special district. For special districts that have websites,
570tentative budgets and final budgets, approved by the governing
571body, shall be made available online when filed with the
572designated public office and remain online until the final
573budget is adopted for the next fiscal year.
574     (7)(a)  Special districts that have received a Certificate
575of Achievement for Excellence in Financial Reporting from the
576Government Finance Officers Association shall make the
577Comprehensive Annual Financial Report available to district
578residents by posting the report at a designated public office
579within the boundaries of the special district, or, if a public
580office is not available within the boundaries, shall file the
581report with a public office close to the boundaries of the
582special district and post the report prominently online if the
583district has a website.
584     (b)  Special districts the budgets of which exceed $250,000
585in revenues and that have not received a Certificate of
586Achievement for Excellence in Financial Reporting from the
587Government Finance Officers Association shall, upon receipt of
588the tentative budgets of each spending entity and completion of
589any revisions made by the special district, prepare a statement
590summarizing all of the adopted tentative budgets. This summary
591statement shall show for each budget the total of all budgets,
592the proposed tax millages, the balances, the reserves, and the
593total of each major classification of receipts and expenditures,
594classified according to the classification of accounts
595prescribed by the appropriate state agency, and a brief
596explanation of any material increase or decrease by spending
597entity. The special district shall make the summary statement
598available to district residents by posting at a designated
599public office within the boundaries of the special district, or,
600if a public office is not available within the boundaries, the
601statement shall be filed with a public office close to the
602boundaries of the special district and post the statement
603prominently online if the district has a website.
604     (8)  The unreserved undesignated fund balance shall not
605exceed 20 percent of operating revenues or 90 days of regular
606general fund operating expenditures, whichever is greater,
607necessary to secure and maintain credit ratings, meet seasonal
608shortfalls in cash flow, and reduce susceptibility to emergency
609or unanticipated expenditures or to address revenue shortfalls.
610Any remaining unreserved undesignated fund balance shall not be
611used to increase recurring expenditures within the budget, but
612shall be carried forward to the next fiscal year in furtherance
613of the fund.
614     (9)(4)  The proposed budget of a dependent special district
615shall be presented in accordance with generally accepted
616accounting principles, contained within the general budget of
617the local governing authority, and be clearly stated as the
618budget of the dependent district. However, with the concurrence
619of the local governing authority, a dependent district may be
620budgeted separately.
621     (10)(5)  The governing body of each special district at any
622time within a fiscal year or within up to 60 days following the
623end of the fiscal year may amend a budget for that year. The
624budget amendment must be adopted by resolution.
625     (11)(6)  A local governing authority may, in its
626discretion, review the budget or tax levy of any special
627district located solely within its boundaries.
628     (12)(7)  All reports or information required to be filed
629with a local governing authority under ss. 189.415, 189.416, and
630189.417 and this section shall:
631     (a)  When the local governing authority is a county, be
632filed with the clerk of the board of county commissioners.
633     (b)  When the district is a multicounty district, be filed
634with the clerk of the county commission in each county.
635     (c)  When the local governing authority is a municipality,
636be filed at the place designated by the municipal governing
637body.
638     Section 8.  Paragraphs (d) and (e) of subsection (3),
639paragraph (c) of subsection (4), and paragraph (a) of subsection
640(6) of section 373.536, Florida Statutes, are amended to read:
641     373.536  District budget and hearing thereon.--
642     (3)  BUDGET HEARINGS AND WORKSHOPS; NOTICE.--
643     (d)  As provided in s. 200.065(2)(d), the board shall
644publish one or more notices of its intention to adopt a final
645budget for the district for the ensuing fiscal year. The notice
646shall appear adjacent to an advertisement that sets forth the
647tentative budget in a format meeting the budget summary
648requirements of s. 129.03(3)(b). The district shall not include
649expenditures of federal special revenues and state special
650revenues when preparing the statement required by s.
651200.065(3)(l). The notice and advertisement shall be published
652in one or more newspapers having a combined general paid
653circulation in each county in which the district lies and the
654advertisement shall be posted online if the district has a
655website. Districts may include explanatory phrases and examples
656in budget advertisements published under s. 200.065 to clarify
657or illustrate the effect that the district budget may have on ad
658valorem taxes.
659     (e)  In lieu of the advertisement setting forth the
660tentative budget in a format meeting the budget summary
661requirements of s. 129.03(3)(b), water management districts that
662have received a Certificate of Achievement for Excellence in
663Financial Reporting from the Government Finance Officers
664Association shall cause the resulting Comprehensive Annual
665Financial Report to be made available to district residents by
666filing the report with the clerk of the circuit court of each
667county within or partly within the district and by posting the
668report prominently online if the district has a website. The
669district shall also cause the website address of the report to
670be advertised in one or more newspapers having a combined
671general paid circulation in each county in which the district
672lies, and the advertisement shall appear adjacent the
673advertisement required pursuant to s. 200.065.
674     (f)(e)  The hearing for adoption of a final budget and
675millage rate shall be by and before the governing board of the
676district as provided in s. 200.065 and may be continued from day
677to day until terminated by the board.
678     (4)  BUDGET CONTROLS.--
679     (c)  If Should the district receives receive unanticipated
680funds after the adoption of the final budget, those funds shall
681be treated as unreserved undesignated funds. Unanticipated
682undesignated funds do not include federal revenues, state
683special revenues, matching funds, or local government or utility
684project funds. The unreserved undesignated fund balance, as
685defined in s. 129.02(1), shall not exceed 20 percent of
686operating revenues or 90 days of regular general fund operating
687expenditures, whichever is greater, necessary to secure and
688maintain credit ratings, meet seasonal shortfalls in cash flow,
689and reduce susceptibility to emergency or unanticipated
690expenditures or to address revenue shortfalls. Any remaining
691unreserved undesignated fund balance shall not be used to
692increase recurring expenditures within the budget, but shall be
693carried forward to the next fiscal year in furtherance of the
694fund. The final budget, except for unreserved undesignated
695funds, may be amended by including unanticipated such funds, so
696long as notice of intention to amend is published in the notice
697of the governing board meeting at which the amendment will be
698considered, pursuant to s. 120.525. The notice shall set forth a
699summary of the proposed amendment. However, in the event of a
700disaster or of an emergency arising to prevent or avert the
701same, the governing board shall not be limited by the budget but
702shall have authority to apply such funds as may be available
703therefor or as may be procured for such purpose.
704     (6)  FINAL BUDGET; ANNUAL AUDIT; CAPITAL IMPROVEMENTS PLAN;
705WATER RESOURCE DEVELOPMENT WORK PROGRAM.--
706     (a)  Each district must, by the date specified for each
707item, furnish copies of the following documents to the Governor,
708the President of the Senate, the Speaker of the House of
709Representatives, the chairs of all legislative committees and
710subcommittees having substantive or fiscal jurisdiction over the
711districts, as determined by the President of the Senate or the
712Speaker of the House of Representatives as applicable, the
713secretary of the department, and the governing board of each
714county in which the district has jurisdiction or derives any
715funds for the operations of the district:
716     1.  The adopted budget, to be furnished within 10 days
717after its adoption.
718     2.  A financial audit of its accounts and records, to be
719furnished within 10 days after its acceptance by the governing
720board. The audit must be conducted in accordance with the
721provisions of s. 11.45 and the rules adopted thereunder. In
722addition to the entities named above, the district must provide
723a copy of the audit to the Auditor General within 10 days after
724its acceptance by the governing board.
725     3.  A 5-year capital improvements plan, to be included in
726the consolidated annual report required by s. 373.036(7). The
727plan must include expected sources of revenue for planned
728improvements and must be prepared in a manner comparable to the
729fixed capital outlay format set forth in s. 216.043.
730     4.  A 5-year water resource development work program to be
731furnished within 30 days after the adoption of the final budget.
732The program must describe the district's implementation strategy
733for the water resource development component of each approved
734regional water supply plan developed or revised under s.
735373.0361. The work program must address all the elements of the
736water resource development component in the district's approved
737regional water supply plans and must identify which projects in
738the work program will provide water, explain how each water
739resource development project will produce additional water
740available for consumptive uses, estimate the quantity of water
741to be produced by each project, and provide an assessment of the
742contribution of the district's regional water supply plans in
743providing sufficient water to meet the water supply needs of
744existing and future reasonable-beneficial uses for a 1-in-10-
745year drought event. Within 30 days after its submittal, the
746department shall review the proposed work program and submit its
747findings, questions, and comments to the district. The review
748must include a written evaluation of the program's consistency
749with the furtherance of the district's approved regional water
750supply plans, and the adequacy of proposed expenditures. As part
751of the review, the department shall give interested parties the
752opportunity to provide written comments on each district's
753proposed work program. Within 45 days after receipt of the
754department's evaluation, the governing board shall state in
755writing to the department which changes recommended in the
756evaluation it will incorporate into its work program submitted
757as part of the March 1 consolidated annual report required by s.
758373.036(7) or specify the reasons for not incorporating the
759changes. The department shall include the district's responses
760in a final evaluation report and shall submit a copy of the
761report to the Governor, the President of the Senate, and the
762Speaker of the House of Representatives.
763     5.  The Comprehensive Annual Financial Report of water
764management districts that have received a Certificate of
765Achievement for Excellence in Financial Reporting from the
766Government Finance Officers Association.
767     Section 9.  Subsection (1) of section 189.429, Florida
768Statutes, is amended to read:
769     189.429  Codification.--
770     (1)  Each district, by December 1, 2004, shall submit to
771the Legislature a draft codified charter, at its expense, so
772that its special acts may be codified into a single act for
773reenactment by the Legislature, if there is more than one
774special act for the district. The Legislature may adopt a
775schedule for individual district codification. Any codified act
776relating to a district, which act is submitted to the
777Legislature for reenactment, shall provide for the repeal of all
778prior special acts of the Legislature relating to the district.
779The codified act shall be filed with the department pursuant to
780s. 189.418(3) 189.418(2).
781     Section 10.  Section 191.015, Florida Statutes, is amended
782to read:
783     191.015  Codification.--Each fire control district existing
784on the effective date of this section, by December 1, 2004,
785shall submit to the Legislature a draft codified charter, at its
786expense, so that its special acts may be codified into a single
787act for reenactment by the Legislature, if there is more than
788one special act for the district. The Legislature may adopt a
789schedule for individual district codification. Any codified act
790relating to a district, which act is submitted to the
791Legislature for reenactment, shall provide for the repeal of all
792prior special acts of the Legislature relating to the district.
793The codified act shall be filed with the Department of Community
794Affairs pursuant to s. 189.418(3) 189.418(2).
795     Section 11.  This act shall take effect upon becoming a law
796and shall apply to the 2008-2009 fiscal year.


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