1 | A bill to be entitled |
2 | An act relating to government accountability and |
3 | efficiency; amending s. 112.061, F.S.; revising certain |
4 | per diem and travel requirements and limitations; |
5 | requiring agencies and public agencies to develop certain |
6 | uniform implementing polices; providing for application to |
7 | certain water management districts, authorities, and other |
8 | entities; amending s. 129.01, F.S.; providing limitations |
9 | on unreserved undesignated fund balances; amending s. |
10 | 129.02, F.S.; providing definitions; providing additional |
11 | requirements for budgets; requiring a proposed budget |
12 | summary; providing summary requirements; deleting |
13 | requirements for county fine and forfeiture fund budgets; |
14 | amending s. 129.021, F.S.; expanding application of |
15 | certain requirements for county officer budgets; amending |
16 | s. 129.03, F.S.; extending a time period for county budget |
17 | officers to prepare and present a tentative budget; |
18 | providing additional requirements for filing comprehensive |
19 | annual financial reports with clerks of circuit court and |
20 | county residents; providing requirements for posting |
21 | reports on websites; amending s. 166.241, F.S.; providing |
22 | definitions; providing additional requirements for filing |
23 | budgets by municipalities; providing budget disclosure |
24 | requirements; requiring a proposed budget summary; |
25 | providing summary requirements; providing additional |
26 | requirements for posting comprehensive annual financial |
27 | reports at certain public offices, online, and with |
28 | municipal residents; providing limitations on unreserved |
29 | undesignated fund balances; amending s. 189.418, F.S.; |
30 | providing definitions; providing additional requirements |
31 | for filing budgets by special districts; providing budget |
32 | disclosure requirements; requiring a proposed budget |
33 | summary; providing summary requirements; providing |
34 | additional requirements for posting comprehensive annual |
35 | financial reports at certain public offices, online, and |
36 | with special district residents; providing limitations on |
37 | unreserved undesignated fund balances; amending s. |
38 | 373.536, F.S.; providing additional requirements for |
39 | filing comprehensive annual financial reports of water |
40 | management districts with clerks of circuit court, water |
41 | management residents, and online; providing limitations on |
42 | unreserved undesignated fund balances; amending ss. |
43 | 189.429 and 191.015, F.S.; correcting cross-references; |
44 | providing applicability; providing an effective date. |
45 |
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46 | Be It Enacted by the Legislature of the State of Florida: |
47 |
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48 | Section 1. Paragraph (a) of subsection (6), paragraph (e) |
49 | of subsection (7), and paragraph (c) of subsection (14) of |
50 | section 112.061, Florida Statutes, are amended to read: |
51 | 112.061 Per diem and travel expenses of public officers, |
52 | employees, and authorized persons.-- |
53 | (6) RATES OF PER DIEM AND SUBSISTENCE ALLOWANCE.--For |
54 | purposes of reimbursement rates and methods of calculation, per |
55 | diem and subsistence allowances are provided as follows: |
56 | (a) All travelers shall be allowed for subsistence when |
57 | traveling to a convention or conference or when traveling within |
58 | or outside the state in order to conduct bona fide state |
59 | business, which convention, conference, or business serves a |
60 | direct and lawful public purpose with relation to the public |
61 | agency served by the person attending such meeting or conducting |
62 | such business, either of the following for each day of such |
63 | travel at the option of the traveler: |
64 | 1. Eighty dollars per diem; or |
65 | 2. If actual expenses exceed $80, the amounts permitted in |
66 | paragraph (b) for subsistence, plus actual expenses for lodging |
67 | at a single-occupancy rate to be substantiated by paid bills |
68 | therefor. Actual expenses for lodging shall not exceed $200 per |
69 | night excluding taxes unless approved in writing by the agency |
70 | head or designee when lodging is not reasonably available for |
71 | less than the maximum rate. |
72 |
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73 | When lodging or meals are provided at a state institution, the |
74 | traveler shall be reimbursed only for the actual expenses of |
75 | such lodging or meals, not to exceed the maximum provided for in |
76 | this subsection. |
77 | (7) TRANSPORTATION.-- |
78 | (e) Transportation by charter or rental vehicle chartered |
79 | vehicles when traveling on official business may be authorized |
80 | by the agency head when necessary or where it is to the |
81 | advantage of the agency, provided the cost of such |
82 | transportation does not exceed the cost of transportation by |
83 | privately owned vehicle pursuant to paragraph (d). |
84 | Transportation by charter or rental vehicle is preferred in lieu |
85 | of a privately owned vehicle when the use of a rental vehicle is |
86 | calculated to cost less than the estimated amount required to |
87 | reimburse the traveler for transportation by his or her |
88 | privately owned vehicle. At the option of the traveler, the use |
89 | of his or her private vehicle may be authorized, but |
90 | reimbursement shall be limited to the amount of whichever means |
91 | of vehicle transportation is less after taking into account |
92 | reasonable and practical considerations, including, but not |
93 | limited to, any extenuating circumstances making the use of a |
94 | rental vehicle impractical or unfeasible. In calculating whether |
95 | the cost of using a rental vehicle is less than reimbursement |
96 | for using a privately owned vehicle, all costs necessarily |
97 | incurred in connection with the use of a rental car, including, |
98 | but not limited to, parking fees, and additional travel time, |
99 | that would be avoided through the use of the traveler's |
100 | privately owned vehicle shall be taken into consideration. Each |
101 | agency or public agency shall develop policies to uniformly |
102 | implement this paragraph. |
103 | (14) APPLICABILITY TO COUNTIES, COUNTY OFFICERS, DISTRICT |
104 | SCHOOL BOARDS, SPECIAL DISTRICTS, AND METROPOLITAN PLANNING |
105 | ORGANIZATIONS.-- |
106 | (c) Except as otherwise provided in this subsection, |
107 | counties, county constitutional officers and entities governed |
108 | by those officers, district school boards, special districts, |
109 | and metropolitan planning organizations, other than those |
110 | subject to s. 166.021(10), remain subject to the requirements of |
111 | this section. Notwithstanding subparagraph (a)4., water |
112 | management districts created under s. 373.069, the Florida |
113 | Inland Navigation District, the Northwest Florida Regional |
114 | Housing Authority, the Northwest Florida Transportation Corridor |
115 | Authority, the Sarasota-Manatee Airport Authority, Space |
116 | Florida, and the Tampa Bay Area Regional Transportation |
117 | Authority are subject to the requirements of this section. |
118 | Section 2. Paragraph (f) is added to subsection (2) of |
119 | section 129.01, Florida Statutes, to read: |
120 | 129.01 Budget system established.--There is hereby |
121 | established a budget system for the control of the finances of |
122 | the boards of county commissioners of the several counties of |
123 | the state, as follows: |
124 | (2) Each budget shall conform to the following general |
125 | directions and requirements: |
126 | (f) The unreserved undesignated fund balance, as defined |
127 | in s. 129.02(1), generated during an individual fiscal year |
128 | shall not exceed 20 percent of operating revenues or 90 days of |
129 | regular general fund operating expenditures, whichever is |
130 | greater, necessary to secure and maintain credit ratings, meet |
131 | seasonal shortfalls in cash flow, and reduce susceptibility to |
132 | emergency or unanticipated expenditures or to address revenue |
133 | shortfalls. Any remaining unreserved undesignated fund balance |
134 | generated during an individual fiscal year shall not be used to |
135 | increase recurring expenditures within the budget, but shall be |
136 | carried forward to the next fiscal year in furtherance of the |
137 | fund. |
138 | Section 3. Section 129.02, Florida Statutes, is amended to |
139 | read: |
140 | 129.02 Requisites of budgets.-- |
141 | (1) As used in this section, the term: |
142 | (a) "Fund" means a fiscal and accounting entity with a |
143 | self-balancing set of accounts that are recorded and segregated |
144 | to account for specific activities or to attain certain |
145 | objectives in accordance with applicable laws, special |
146 | regulations, restrictions, or limitations, in accordance with |
147 | generally accepted accounting principles. |
148 | (b) "Object of expenditure" means the classification of |
149 | fund data by character of expenditure. The term "object of |
150 | expenditure" includes, but is not limited to, operating |
151 | expenditures or expenses, personal services, debt service, |
152 | capital outlay, grants, and transfers, in accordance with |
153 | generally accepted accounting principles. |
154 | (c) "Spending entity," as designated by the county |
155 | commission, means any office, unit, department, board, |
156 | commission, county officer, or dependent special district which |
157 | is responsible for any particular expenditures. |
158 | (d) "Unreserved undesignated fund balance" means any fund |
159 | balance remaining after accounting for all reserved and |
160 | designated general fund balances. |
161 | (2) Each budget shall conform to the following specific |
162 | directions and requirements: |
163 | (a) Budgets that do not meet the Distinguished Budget |
164 | Presentation Award criteria established by the Government |
165 | Finance Officers Association shall, by fund and by spending |
166 | entity within each fund for the fiscal year, set forth the |
167 | following: |
168 | 1. All proposed budget expenditures summarized by the |
169 | object of expenditure to be undertaken or executed by any |
170 | spending entity during the fiscal year. |
171 | 2. Anticipated revenues for the fiscal year. |
172 | 3. Estimated beginning and ending fund balances. |
173 | 4. The corresponding actual figures for the prior year, |
174 | current year budget or estimated current year actual, and |
175 | proposed budget for the next fiscal year consistent with the |
176 | basis of accounting used to prepare the budget. |
177 | 5. Explanatory schedules or statements noting material |
178 | changes in proposed expenditures by spending entity. |
179 | (b)1.(1) General fund budget shall contain an estimate of |
180 | receipts by source, including any taxes now or hereafter |
181 | authorized by law to be levied for any countywide purpose, |
182 | except those countywide purposes provided for in the budgets |
183 | enumerated below, any tax millage limitation to the contrary |
184 | notwithstanding, and including any balance brought forward as |
185 | provided herein; and an itemized estimate of expenditures that |
186 | will need to be incurred to carry on all functions and |
187 | activities of the county government now or hereafter authorized |
188 | by law, except those functions and activities provided for in |
189 | the budgets enumerated below, and of unpaid vouchers of the |
190 | general fund; also of the reserve for contingencies and of the |
191 | balances, as hereinbefore provided, which should be carried |
192 | forward at the end of the year. |
193 | 2. A county shall prepare a written summary, not to exceed |
194 | 4 pages, describing the important features of the proposed |
195 | budget. The summary shall include an overview of the county, a |
196 | description of the previous fiscal year's performance, a review |
197 | of the current fiscal year's revenues and expenditures, and an |
198 | economic outlook and future challenges or objectives |
199 | description. The summary must include a statement of the |
200 | budgetary basis of accounting used and a description of the |
201 | services to be delivered during the fiscal year. The county |
202 | shall make the summary available to county residents by filing |
203 | the summary with the clerk of the circuit court and posting the |
204 | summary prominently online if the county has a website. |
205 | (c)(2) The County Transportation Trust Fund budget shall |
206 | contain an estimate of receipts by source and balances as |
207 | provided herein, and an itemized estimate of expenditures that |
208 | need to be incurred to carry on all work on roads and bridges in |
209 | the county except that provided for in the capital outlay |
210 | reserve fund budget and in district budgets pursuant to this |
211 | chapter, and of unpaid vouchers of the County Transportation |
212 | Trust Fund; also of the reserve for contingencies and the |
213 | balance, as hereinbefore provided, which should be carried |
214 | forward at the end of the year. |
215 | (3) The budget for the county fine and forfeiture fund |
216 | shall contain an estimate of receipts by source and balances as |
217 | provided herein, and an itemized estimate of expenditures that |
218 | need to be incurred to carry on all criminal prosecution, and |
219 | all other law enforcement functions and activities of the county |
220 | now or hereafter authorized by law, and of indebtedness of the |
221 | county fine and forfeiture fund; also of the reserve for |
222 | contingencies and the balance, as hereinbefore provided, which |
223 | should be carried forward at the end of the year. |
224 | (d)1.(4)(a) Capital outlay reserve fund budget shall |
225 | contain an estimate of receipts by source, including any taxes |
226 | authorized by law to be levied for that purpose, and including |
227 | any balance brought forward as provided for herein; and an |
228 | itemized estimate of expenditures for capital purposes to give |
229 | effect to general improvement programs. It shall be a plan for |
230 | the expenditure of funds for capital purposes, showing as income |
231 | the revenues, special assessments, borrowings, receipts from |
232 | sale of capital assets, free surpluses, and down payment |
233 | appropriation to be applied to the cost of a capital project or |
234 | projects, expenses of issuance of obligations, engineering, |
235 | supervision, contracts, and any other related expenditures. It |
236 | may contain also an estimate for the reserves as hereinbefore |
237 | provided and for a reserve for future construction and |
238 | improvements. No expenditures or obligations shall be incurred |
239 | for capital purposes except as appropriated in this budget, |
240 | except for the preliminary expense of plans, specifications and |
241 | estimates. |
242 | 2.(b) Under the provision herein set forth, a separate |
243 | capital budget may be adopted for each special district included |
244 | within the county budget, or a consolidated capital budget may |
245 | be adopted providing for the consolidation of capital projects |
246 | of the county and of the special districts included within the |
247 | county budget into one budget, treating borrowed funds and other |
248 | receipts as special revenue earmarked for capital projects as |
249 | separately itemized appropriation for each district special |
250 | project or county project, as the case may be. |
251 | 3.(c) Any funds in the capital budget not required to meet |
252 | the current construction cost of any project may be invested in |
253 | any securities of the Federal Government or in securities of any |
254 | county of the state pledging the full faith and credit of such |
255 | county or pledging such county's share of the gas tax provided |
256 | for in s. 16 of Art. IX of the Constitution of 1885 as adopted |
257 | by the 1968 revised constitution or in s. 9, Art. XII of said |
258 | revision. |
259 | (e)(5) A bond interest and sinking fund budget shall be |
260 | made for each county and for each special district included |
261 | within the county budget having bonds outstanding. The budget |
262 | shall contain an estimate of receipts by source, including any |
263 | taxes authorized by law to be levied for that purpose, and |
264 | including any balances brought forward as provided herein; and |
265 | an itemized estimate of expenditures and reserves as follows: |
266 | The bond interest and principal maturities in the year for which |
267 | the budget is made shall be determined and estimates for |
268 | expenses connected with the payments of such bonds and coupons, |
269 | commissions of the tax collector, and of the property appraiser, |
270 | and expenses of refunding operations, if any are contemplated, |
271 | shall be appropriated. A sufficient "cash balance to be carried |
272 | over" may be reserved as set forth hereinbefore. The sinking |
273 | fund requirements provided for in the said reserve may be |
274 | carried over either in cash or in securities of the Federal |
275 | Government and of the local governments in Florida, or both. |
276 | (f)(6) For each special district included within the |
277 | county budget, the operating fund budget shall contain an |
278 | estimate of receipts by source and balances as provided herein, |
279 | and an itemized estimate of expenditures that will need to be |
280 | incurred to carry on all functions and activities of the special |
281 | district as now or hereafter provided by law and of the |
282 | indebtedness of the special district; also of the reserves for |
283 | contingencies and the balances, as hereinbefore provided, which |
284 | should be carried forward at the end of the year. |
285 | Section 4. Section 129.021, Florida Statutes, is amended |
286 | to read: |
287 | 129.021 County officer budget |
288 | information.--Notwithstanding other provisions of law, the |
289 | budgets of all county officers, as submitted to the board of |
290 | county commissioners, shall be in sufficient detail and contain |
291 | such information as the board of county commissioners may |
292 | require in furtherance of their powers and responsibilities |
293 | provided in ss. 125.01(1)(q) and (r) and (6), and 129.01(2)(b), |
294 | and 129.02(1) and (2). |
295 | Section 5. Subsection (3) of section 129.03, Florida |
296 | Statutes, is amended to read: |
297 | 129.03 Preparation and adoption of budget.-- |
298 | (3) No later than 21 15 days after certification of value |
299 | by the property appraiser pursuant to s. 200.065(1), the county |
300 | budget officer, after tentatively ascertaining the proposed |
301 | fiscal policies of the board for the ensuing fiscal year, shall |
302 | prepare and present to the board a tentative budget for the |
303 | ensuing fiscal year for each of the funds provided in this |
304 | chapter, including all estimated receipts, taxes to be levied, |
305 | and balances expected to be brought forward and all estimated |
306 | expenditures, reserves, and balances to be carried over at the |
307 | end of the year. |
308 | (a) The board of county commissioners shall receive and |
309 | examine the tentative budget for each fund and, subject to the |
310 | notice and hearing requirements of s. 200.065, shall require |
311 | such changes to be made as it shall deem necessary; provided the |
312 | budget shall remain in balance. The county budget officer's |
313 | estimates of receipts other than taxes, and of balances to be |
314 | brought forward, shall not be revised except by a resolution of |
315 | the board, duly passed and spread on the minutes of the board. |
316 | However, the board may allocate to any of the funds of the |
317 | county any anticipated receipts, other than taxes levied for a |
318 | particular fund, except receipts designated or received to be |
319 | expended for a particular purpose. |
320 | (b)1. Until the effective date of subparagraph 2., upon |
321 | receipt of the tentative budgets and completion of any revisions |
322 | made by the board, the board shall prepare a statement |
323 | summarizing all of the adopted tentative budgets. This summary |
324 | statement shall show, for each budget and the total of all |
325 | budgets, the proposed tax millages, the balances, the reserves, |
326 | and the total of each major classification of receipts and |
327 | expenditures, classified according to the classification of |
328 | accounts prescribed by the appropriate state agency. The county |
329 | shall make the summary statement available to county residents |
330 | by filing the statement with the clerk of the circuit court and |
331 | posting the statement prominently online if the county has a |
332 | website. The board shall cause this summary statement to be |
333 | advertised one time in a newspaper of general circulation |
334 | published in the county, or by posting with the clerk of the |
335 | circuit court at the courthouse door if there is no such |
336 | newspaper, and the advertisement shall appear adjacent to the |
337 | advertisement required pursuant to s. 200.065. |
338 | 2. Beginning with fiscal year 2018-2019, counties that |
339 | have received a Certificate of Achievement for Excellence in |
340 | Financial Reporting from the Government Finance Officers |
341 | Association shall make the Comprehensive Annual Financial Report |
342 | available to county residents by filing the report with the |
343 | clerk of the circuit court and posting the report prominently |
344 | online if the county has a website. Counties that have not |
345 | received a Certificate of Achievement for Excellence in |
346 | Financial Reporting shall continue to comply with the |
347 | requirements of subparagraph 1. |
348 | (c) The board shall hold public hearings to adopt |
349 | tentative and final budgets pursuant to s. 200.065. The hearings |
350 | shall be primarily for the purpose of hearing requests and |
351 | complaints from the public regarding the budgets and the |
352 | proposed tax levies and for explaining the budget and proposed |
353 | or adopted amendments thereto, if any. The tentative budgets, |
354 | adopted tentative budgets, and final budgets shall be filed in |
355 | the office of the clerk of the circuit court county auditor as a |
356 | public record. For counties that have websites, the tentative |
357 | budgets and final budgets, as approved by the county commission, |
358 | shall be made available online when filed with the clerk of the |
359 | circuit court and shall remain online until the final budget is |
360 | adopted for the next fiscal year. Sufficient reference in words |
361 | and figures to identify the particular transactions shall be |
362 | made in the minutes of the board to record its actions with |
363 | reference to the budgets. |
364 | Section 6. Section 166.241, Florida Statutes, is amended |
365 | to read: |
366 | 166.241 Fiscal years, appropriations, budgets, and budget |
367 | amendments.-- |
368 | (1) As used in this section, the term: |
369 | (a) "Fund" means a fiscal and accounting entity with a |
370 | self-balancing set of accounts that are recorded and segregated |
371 | to account for specific activities or to attain certain |
372 | objectives in accordance with applicable laws, special |
373 | regulations, restrictions, or limitations, in accordance with |
374 | generally accepted accounting principles. |
375 | (b) "Object of expenditure" means the classification of |
376 | fund data by character of expenditure. The term "object of |
377 | expenditure" includes, but is not limited to, operating |
378 | expenditures or expenses, personal services, debt service, |
379 | capital outlay, grants, and transfers, in accordance with |
380 | generally accepted accounting principles. |
381 | (c) "Spending entity," as designated by the municipality, |
382 | means any office, unit, department, board, commission, or |
383 | dependent special district which is responsible for any |
384 | particular expenditures. |
385 | (d) "Unreserved undesignated fund balance" means any fund |
386 | balance remaining after accounting for all reserved and |
387 | designated general fund balances. |
388 | (2)(1) Each municipality shall make provision for |
389 | establishing a fiscal year beginning October 1 of each year and |
390 | ending September 30 of the following year. |
391 | (3)(2) The governing body of each municipality shall adopt |
392 | a budget each fiscal year. The budget shall must be adopted by |
393 | ordinance or resolution unless otherwise specified in the |
394 | respective municipality's charter. The amount available from |
395 | taxation and other sources, including amounts carried over from |
396 | prior fiscal years, must equal the total appropriations for |
397 | expenditures and reserves. The budget shall must regulate |
398 | expenditures of the municipality, and it is unlawful for any |
399 | officer of a municipal government to expend or contract for |
400 | expenditures in any fiscal year except in pursuance of budgeted |
401 | appropriations. The tentative budgets and final budgets, |
402 | approved by the governing body, shall be filed at a designated |
403 | public office within the boundaries of the municipality as a |
404 | public record. For municipalities that have websites, the |
405 | tentative budgets and final budgets, approved by the governing |
406 | body, shall be made available online when filed with the |
407 | designated public office and remain online until the final |
408 | budget is adopted for the next fiscal year. |
409 | (4) Budgets that do not meet the Distinguished Budget |
410 | Presentation Award criteria established by the Government |
411 | Finance Officers Association and that exceed $1 million shall, |
412 | by fund and by spending entity within each fund for the fiscal |
413 | year, set forth the following: |
414 | (a) All proposed budget expenditures summarized by the |
415 | object of expenditure to be undertaken or executed by any |
416 | spending entity during the fiscal year. |
417 | (b) Anticipated revenues for the fiscal year. |
418 | (c) Estimated beginning and ending fund balances. |
419 | (d) The corresponding actual figures for the prior year, |
420 | current year budget or estimated current year actual, and |
421 | proposed budget for the next fiscal year consistent with the |
422 | basis of accounting used to prepare the budget. |
423 | (e) Explanatory schedules or statements noting material |
424 | changes in proposed expenditures by spending entity. |
425 | (5) A municipality shall prepare a written summary, not to |
426 | exceed 4 pages, describing the important features of the |
427 | proposed budget. The summary shall include an overview of the |
428 | municipality, a description of the previous fiscal year's |
429 | performance, a review of the current fiscal year's revenues and |
430 | expenditures, and an economic outlook and future challenges or |
431 | objectives description. The summary must include a statement of |
432 | the budgetary basis of accounting used and a description of the |
433 | services to be delivered during the fiscal year. The |
434 | municipality shall make the summary available to municipal |
435 | residents by posting the summary at a designated public office |
436 | within the boundaries of the municipality and posting the |
437 | summary prominently online if the municipality has a website. |
438 | (6)(a) Municipalities that have received a Certificate of |
439 | Achievement for Excellence in Financial Reporting from the |
440 | Government Finance Officers Association shall make the |
441 | Comprehensive Annual Financial Report available to municipal |
442 | residents by posting the report at a designated public office |
443 | within the boundaries of the municipality and posting the report |
444 | prominently online if the municipality has a website. |
445 | (b) Municipalities the budgets of which exceed $1 million |
446 | and that have not received a Certificate of Achievement for |
447 | Excellence in Financial Reporting from the Government Finance |
448 | Officers Association shall, upon receipt of the tentative |
449 | budgets of each spending entity and completion of any revisions |
450 | made by the municipality, prepare a statement summarizing all of |
451 | the adopted tentative budgets. This summary statement shall show |
452 | for each budget the total of all budgets, the proposed tax |
453 | millages, the balances, the reserves, and the total of each |
454 | major classification of receipts and expenditures, classified |
455 | according to the classification of accounts prescribed by the |
456 | appropriate state agency, and a brief explanation of any |
457 | material increase or decrease by spending entity. The |
458 | municipality shall make the summary statement available to |
459 | municipal residents by posting the statement at a designated |
460 | public office within the boundaries of the municipality and |
461 | posting the statement prominently online if the municipality has |
462 | a website. |
463 | (7) The unreserved undesignated fund balance generated |
464 | during an individual fiscal year shall not exceed 20 percent of |
465 | operating revenues or 90 days of regular general fund operating |
466 | expenditures, whichever is greater, necessary to secure and |
467 | maintain credit ratings, meet seasonal shortfalls in cash flow, |
468 | and reduce susceptibility to emergency or unanticipated |
469 | expenditures or to address revenue shortfalls. Any remaining |
470 | unreserved undesignated fund balance generated during an |
471 | individual fiscal year shall not be used to increase recurring |
472 | expenditures within the budget, but shall be carried forward to |
473 | the next fiscal year in furtherance of the fund. |
474 | (8)(3) The governing body of each municipality at any time |
475 | within a fiscal year or within up to 60 days following the end |
476 | of the fiscal year may amend a budget for that year as follows: |
477 | (a) Appropriations for expenditures within a fund may be |
478 | decreased or increased by motion recorded in the minutes, |
479 | provided that the total of the appropriations of the fund is not |
480 | changed. |
481 | (b) The governing body may establish procedures by which |
482 | the designated budget officer may authorize certain budget |
483 | amendments within a department, provided that the total of the |
484 | appropriations of the department is not changed. |
485 | (c) If a budget amendment is required for a purpose not |
486 | specifically authorized in paragraph (a) or paragraph (b), the |
487 | budget amendment must be adopted in the same manner as the |
488 | original budget unless otherwise specified in the charter of the |
489 | respective municipality. |
490 | Section 7. Section 189.418, Florida Statutes, is amended |
491 | to read: |
492 | 189.418 Reports; budgets; audits.-- |
493 | (1) As used in this section, the term: |
494 | (a) "Fund" means a fiscal and accounting entity with a |
495 | self-balancing set of accounts that are recorded and segregated |
496 | to account for specific activities or to attain certain |
497 | objectives in accordance with applicable laws, special |
498 | regulations, restrictions, or limitations, in accordance with |
499 | generally accepted accounting principles. |
500 | (b) "Object of expenditure" means the classification of |
501 | fund data by character of expenditure. The term "object of |
502 | expenditure" includes, but is not limited to, operating |
503 | expenditures or expenses, personal services, debt service, |
504 | capital outlay, grants, and transfers, in accordance with |
505 | generally accepted accounting principles. |
506 | (c) "Spending entity," as designated by the special |
507 | district, means any office, unit, department, board, commission, |
508 | or institution which is responsible for any particular |
509 | expenditures. |
510 | (d) "Unreserved undesignated fund balance" means any fund |
511 | balance remaining after accounting for all reserved and |
512 | designated general fund balances. |
513 | (2)(1) When a new special district is created, the |
514 | district must forward to the department, within 30 days after |
515 | the adoption of the special act, rule, ordinance, resolution, or |
516 | other document that provides for the creation of the district, a |
517 | copy of the document and a written statement that includes a |
518 | reference to the status of the special district as dependent or |
519 | independent and the basis for such classification. In addition |
520 | to the document or documents that create the district, the |
521 | district must also submit a map of the district, showing any |
522 | municipal boundaries that cross the district's boundaries, and |
523 | any county lines if the district is located in more than one |
524 | county. The department must notify the local government or other |
525 | entity and the district within 30 days after receipt of the |
526 | document or documents that create the district as to whether the |
527 | district has been determined to be dependent or independent. |
528 | (3)(2) Any amendment, modification, or update of the |
529 | document by which the district was created, including changes in |
530 | boundaries, must be filed with the department within 30 days |
531 | after adoption. The department may initiate proceedings against |
532 | special districts as provided in s. 189.421 for failure to file |
533 | the information required by this subsection. |
534 | (4)(3) The governing body of each special district shall |
535 | adopt a budget by resolution each fiscal year. The total amount |
536 | available from taxation and other sources, including amounts |
537 | carried over from prior fiscal years, must equal the total of |
538 | appropriations for expenditures and reserves. The adopted budget |
539 | must regulate expenditures of the special district, and it is |
540 | unlawful for any officer of a special district to expend or |
541 | contract for expenditures in any fiscal year except in pursuance |
542 | of budgeted appropriations. Budgets that exceed $250,000 in |
543 | revenues and that do not meet the Distinguished Budget |
544 | Presentation Award criteria established by the Government |
545 | Finance Officers Association shall, by fund and by spending |
546 | entity within each fund for the fiscal year, set forth the |
547 | following: |
548 | (a) All proposed budget expenditures summarized by the |
549 | object of expenditure to be undertaken or executed by any |
550 | spending entity during the fiscal year. |
551 | (b) Anticipated revenues for the fiscal year. |
552 | (c) Estimated beginning and ending fund balances. |
553 | (d) The corresponding actual figures for the prior year, |
554 | current year budget or estimated current year actual, and |
555 | proposed budget for the next fiscal year consistent with the |
556 | basis of accounting used to prepare the budget. |
557 | (e) Explanatory schedules or statements noting material |
558 | changes in proposed expenditures by spending entity. |
559 | (5) Special districts the budgets of which exceed |
560 | $250,000 in revenues shall prepare a written summary, not |
561 | to exceed 4 pages, describing the important features of the |
562 | proposed budget. The summary shall include an overview of |
563 | the special district, a description of the previous fiscal |
564 | year's performance, a review of the current fiscal year's |
565 | revenues and expenditures, and an economic outlook and |
566 | future challenges or objectives description. The summary |
567 | must include a statement of the budgetary basis of |
568 | accounting used and a description of the services to be |
569 | delivered during the fiscal year. The special district |
570 | shall make the summary available to district residents by |
571 | posting the summary at a designated public office within |
572 | the boundaries of the district, or, if a public office is |
573 | not available within the boundaries, by posting with a |
574 | public office close to the boundaries of the special |
575 | district. For special districts websites, the district |
576 | shall post the summary prominently online. |
577 | (6) For budgets that exceed $250,000 in revenues, |
578 | tentative budgets and final budgets, approved by the governing |
579 | body, shall be filed as a public record at a designated public |
580 | office within the boundaries of the special district, or, if a |
581 | public office is not available within the boundaries, shall be |
582 | filed with a public office close to the boundaries of the |
583 | special district. For special districts that have websites, |
584 | tentative budgets and final budgets, approved by the governing |
585 | body, shall be made available online when filed with the |
586 | designated public office and remain online until the final |
587 | budget is adopted for the next fiscal year. |
588 | (7)(a) Special districts that have received a Certificate |
589 | of Achievement for Excellence in Financial Reporting from the |
590 | Government Finance Officers Association shall make the |
591 | Comprehensive Annual Financial Report available to district |
592 | residents by posting the report at a designated public office |
593 | within the boundaries of the special district, or, if a public |
594 | office is not available within the boundaries, shall file the |
595 | report with a public office close to the boundaries of the |
596 | special district and post the report prominently online if the |
597 | district has a website. |
598 | (b) Special districts the budgets of which exceed $250,000 |
599 | in revenues and that have not received a Certificate of |
600 | Achievement for Excellence in Financial Reporting from the |
601 | Government Finance Officers Association shall, upon receipt of |
602 | the tentative budgets of each spending entity and completion of |
603 | any revisions made by the special district, prepare a statement |
604 | summarizing all of the adopted tentative budgets. This summary |
605 | statement shall show for each budget the total of all budgets, |
606 | the proposed tax millages, the balances, the reserves, and the |
607 | total of each major classification of receipts and expenditures, |
608 | classified according to the classification of accounts |
609 | prescribed by the appropriate state agency, and a brief |
610 | explanation of any material increase or decrease by spending |
611 | entity. The special district shall make the summary statement |
612 | available to district residents by posting at a designated |
613 | public office within the boundaries of the special district, or, |
614 | if a public office is not available within the boundaries, the |
615 | statement shall be filed with a public office close to the |
616 | boundaries of the special district and post the statement |
617 | prominently online if the district has a website. |
618 | (8) The unreserved undesignated fund balance generated |
619 | during an individual fiscal year shall not exceed 20 percent of |
620 | operating revenues or 90 days of regular general fund operating |
621 | expenditures, whichever is greater, necessary to secure and |
622 | maintain credit ratings, meet seasonal shortfalls in cash flow, |
623 | and reduce susceptibility to emergency or unanticipated |
624 | expenditures or to address revenue shortfalls. Any remaining |
625 | unreserved undesignated fund generated during an individual |
626 | fiscal year balance shall not be used to increase recurring |
627 | expenditures within the budget, but shall be carried forward to |
628 | the next fiscal year in furtherance of the fund. |
629 | (9)(4) The proposed budget of a dependent special district |
630 | shall be presented in accordance with generally accepted |
631 | accounting principles, contained within the general budget of |
632 | the local governing authority, and be clearly stated as the |
633 | budget of the dependent district. However, with the concurrence |
634 | of the local governing authority, a dependent district may be |
635 | budgeted separately. |
636 | (10)(5) The governing body of each special district at any |
637 | time within a fiscal year or within up to 60 days following the |
638 | end of the fiscal year may amend a budget for that year. The |
639 | budget amendment must be adopted by resolution. |
640 | (11)(6) A local governing authority may, in its |
641 | discretion, review the budget or tax levy of any special |
642 | district located solely within its boundaries. |
643 | (12)(7) All reports or information required to be filed |
644 | with a local governing authority under ss. 189.415, 189.416, and |
645 | 189.417 and this section shall: |
646 | (a) When the local governing authority is a county, be |
647 | filed with the clerk of the board of county commissioners. |
648 | (b) When the district is a multicounty district, be filed |
649 | with the clerk of the county commission in each county. |
650 | (c) When the local governing authority is a municipality, |
651 | be filed at the place designated by the municipal governing |
652 | body. |
653 | Section 8. Paragraphs (d) and (e) of subsection (3), |
654 | paragraph (c) of subsection (4), and paragraph (a) of subsection |
655 | (6) of section 373.536, Florida Statutes, are amended to read: |
656 | 373.536 District budget and hearing thereon.-- |
657 | (3) BUDGET HEARINGS AND WORKSHOPS; NOTICE.-- |
658 | (d) As provided in s. 200.065(2)(d), the board shall |
659 | publish one or more notices of its intention to adopt a final |
660 | budget for the district for the ensuing fiscal year. The notice |
661 | shall appear adjacent to an advertisement that sets forth the |
662 | tentative budget in a format meeting the budget summary |
663 | requirements of s. 129.03(3)(b). The district shall not include |
664 | expenditures of federal special revenues and state special |
665 | revenues when preparing the statement required by s. |
666 | 200.065(3)(l). The notice and advertisement shall be published |
667 | in one or more newspapers having a combined general paid |
668 | circulation in each county in which the district lies and the |
669 | advertisement shall be posted online if the district has a |
670 | website. Districts may include explanatory phrases and examples |
671 | in budget advertisements published under s. 200.065 to clarify |
672 | or illustrate the effect that the district budget may have on ad |
673 | valorem taxes. |
674 | (e) In lieu of the advertisement setting forth the |
675 | tentative budget in a format meeting the budget summary |
676 | requirements of s. 129.03(3)(b), water management districts that |
677 | have received a Certificate of Achievement for Excellence in |
678 | Financial Reporting from the Government Finance Officers |
679 | Association shall cause the resulting Comprehensive Annual |
680 | Financial Report to be made available to district residents by |
681 | filing the report with the clerk of the circuit court of each |
682 | county within or partly within the district and by posting the |
683 | report prominently online if the district has a website. The |
684 | district shall also cause the website address of the report to |
685 | be advertised in one or more newspapers having a combined |
686 | general paid circulation in each county in which the district |
687 | lies, and the advertisement shall appear adjacent the |
688 | advertisement required pursuant to s. 200.065. |
689 | (f)(e) The hearing for adoption of a final budget and |
690 | millage rate shall be by and before the governing board of the |
691 | district as provided in s. 200.065 and may be continued from day |
692 | to day until terminated by the board. |
693 | (4) BUDGET CONTROLS.-- |
694 | (c) If Should the district receives receive unanticipated |
695 | funds after the adoption of the final budget, those funds shall |
696 | be treated as unreserved undesignated funds. Unanticipated |
697 | undesignated funds do not include federal revenues, state |
698 | special revenues, matching funds, or local government or utility |
699 | project funds. The unreserved undesignated fund balance, as |
700 | defined in s. 129.02(1), generated during an individual fiscal |
701 | year shall not exceed 20 percent of operating revenues or 90 |
702 | days of regular general fund operating expenditures, whichever |
703 | is greater, necessary to secure and maintain credit ratings, |
704 | meet seasonal shortfalls in cash flow, and reduce susceptibility |
705 | to emergency or unanticipated expenditures or to address revenue |
706 | shortfalls. Any remaining unreserved undesignated fund balance |
707 | generated during an individual fiscal year shall not be used to |
708 | increase recurring expenditures within the budget, but shall be |
709 | carried forward to the next fiscal year in furtherance of the |
710 | fund. The final budget, except for unreserved undesignated |
711 | funds, may be amended by including unanticipated such funds, so |
712 | long as notice of intention to amend is published in the notice |
713 | of the governing board meeting at which the amendment will be |
714 | considered, pursuant to s. 120.525. The notice shall set forth a |
715 | summary of the proposed amendment. However, in the event of a |
716 | disaster or of an emergency arising to prevent or avert the |
717 | same, the governing board shall not be limited by the budget but |
718 | shall have authority to apply such funds as may be available |
719 | therefor or as may be procured for such purpose. |
720 | (6) FINAL BUDGET; ANNUAL AUDIT; CAPITAL IMPROVEMENTS PLAN; |
721 | WATER RESOURCE DEVELOPMENT WORK PROGRAM.-- |
722 | (a) Each district must, by the date specified for each |
723 | item, furnish copies of the following documents to the Governor, |
724 | the President of the Senate, the Speaker of the House of |
725 | Representatives, the chairs of all legislative committees and |
726 | subcommittees having substantive or fiscal jurisdiction over the |
727 | districts, as determined by the President of the Senate or the |
728 | Speaker of the House of Representatives as applicable, the |
729 | secretary of the department, and the governing board of each |
730 | county in which the district has jurisdiction or derives any |
731 | funds for the operations of the district: |
732 | 1. The adopted budget, to be furnished within 10 days |
733 | after its adoption. |
734 | 2. A financial audit of its accounts and records, to be |
735 | furnished within 10 days after its acceptance by the governing |
736 | board. The audit must be conducted in accordance with the |
737 | provisions of s. 11.45 and the rules adopted thereunder. In |
738 | addition to the entities named above, the district must provide |
739 | a copy of the audit to the Auditor General within 10 days after |
740 | its acceptance by the governing board. |
741 | 3. A 5-year capital improvements plan, to be included in |
742 | the consolidated annual report required by s. 373.036(7). The |
743 | plan must include expected sources of revenue for planned |
744 | improvements and must be prepared in a manner comparable to the |
745 | fixed capital outlay format set forth in s. 216.043. |
746 | 4. A 5-year water resource development work program to be |
747 | furnished within 30 days after the adoption of the final budget. |
748 | The program must describe the district's implementation strategy |
749 | for the water resource development component of each approved |
750 | regional water supply plan developed or revised under s. |
751 | 373.0361. The work program must address all the elements of the |
752 | water resource development component in the district's approved |
753 | regional water supply plans and must identify which projects in |
754 | the work program will provide water, explain how each water |
755 | resource development project will produce additional water |
756 | available for consumptive uses, estimate the quantity of water |
757 | to be produced by each project, and provide an assessment of the |
758 | contribution of the district's regional water supply plans in |
759 | providing sufficient water to meet the water supply needs of |
760 | existing and future reasonable-beneficial uses for a 1-in-10- |
761 | year drought event. Within 30 days after its submittal, the |
762 | department shall review the proposed work program and submit its |
763 | findings, questions, and comments to the district. The review |
764 | must include a written evaluation of the program's consistency |
765 | with the furtherance of the district's approved regional water |
766 | supply plans, and the adequacy of proposed expenditures. As part |
767 | of the review, the department shall give interested parties the |
768 | opportunity to provide written comments on each district's |
769 | proposed work program. Within 45 days after receipt of the |
770 | department's evaluation, the governing board shall state in |
771 | writing to the department which changes recommended in the |
772 | evaluation it will incorporate into its work program submitted |
773 | as part of the March 1 consolidated annual report required by s. |
774 | 373.036(7) or specify the reasons for not incorporating the |
775 | changes. The department shall include the district's responses |
776 | in a final evaluation report and shall submit a copy of the |
777 | report to the Governor, the President of the Senate, and the |
778 | Speaker of the House of Representatives. |
779 | 5. The Comprehensive Annual Financial Report of water |
780 | management districts that have received a Certificate of |
781 | Achievement for Excellence in Financial Reporting from the |
782 | Government Finance Officers Association. |
783 | Section 9. Subsection (1) of section 189.429, Florida |
784 | Statutes, is amended to read: |
785 | 189.429 Codification.-- |
786 | (1) Each district, by December 1, 2004, shall submit to |
787 | the Legislature a draft codified charter, at its expense, so |
788 | that its special acts may be codified into a single act for |
789 | reenactment by the Legislature, if there is more than one |
790 | special act for the district. The Legislature may adopt a |
791 | schedule for individual district codification. Any codified act |
792 | relating to a district, which act is submitted to the |
793 | Legislature for reenactment, shall provide for the repeal of all |
794 | prior special acts of the Legislature relating to the district. |
795 | The codified act shall be filed with the department pursuant to |
796 | s. 189.418(3) 189.418(2). |
797 | Section 10. Section 191.015, Florida Statutes, is amended |
798 | to read: |
799 | 191.015 Codification.--Each fire control district existing |
800 | on the effective date of this section, by December 1, 2004, |
801 | shall submit to the Legislature a draft codified charter, at its |
802 | expense, so that its special acts may be codified into a single |
803 | act for reenactment by the Legislature, if there is more than |
804 | one special act for the district. The Legislature may adopt a |
805 | schedule for individual district codification. Any codified act |
806 | relating to a district, which act is submitted to the |
807 | Legislature for reenactment, shall provide for the repeal of all |
808 | prior special acts of the Legislature relating to the district. |
809 | The codified act shall be filed with the Department of Community |
810 | Affairs pursuant to s. 189.418(3) 189.418(2). |
811 | Section 11. This act shall take effect upon becoming a law |
812 | and shall apply to the 2008-2009 fiscal year. |