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;
5requiring agencies and public agencies to develop certain
6uniform implementing polices; providing for application to
7certain water management districts, authorities, and other
8entities; amending s. 129.01, F.S.; providing limitations
9on unreserved undesignated fund balances; amending s.
10129.02, F.S.; providing definitions; providing additional
11requirements for budgets; requiring a proposed budget
12summary; providing summary requirements; deleting
13requirements for county fine and forfeiture fund budgets;
14amending s. 129.021, F.S.; expanding application of
15certain requirements for county officer budgets; amending
16s. 129.03, F.S.; extending a time period for county budget
17officers to prepare and present a tentative budget;
18providing additional requirements for filing comprehensive
19annual financial reports with clerks of circuit court and
20county residents; providing requirements for posting
21reports on websites; amending s. 166.241, F.S.; providing
22definitions; providing additional requirements for filing
23budgets by municipalities; providing budget disclosure
24requirements; requiring a proposed budget summary;
25providing summary requirements; providing additional
26requirements for posting comprehensive annual financial
27reports at certain public offices, online, and with
28municipal residents; providing limitations on unreserved
29undesignated fund balances; amending s. 189.418, F.S.;
30providing definitions; providing additional requirements
31for filing budgets by special districts; providing budget
32disclosure requirements; requiring a proposed budget
33summary; providing summary requirements; providing
34additional requirements for posting comprehensive annual
35financial reports at certain public offices, online, and
36with special district residents; providing limitations on
37unreserved undesignated fund balances; amending s.
38373.536, F.S.; providing additional requirements for
39filing comprehensive annual financial reports of water
40management districts with clerks of circuit court, water
41management residents, and online; providing limitations on
42unreserved undesignated fund balances; amending ss.
43189.429 and 191.015, F.S.; correcting cross-references;
44providing applicability; providing an effective date.
45
46Be It Enacted by the Legislature of the State of Florida:
47
48     Section 1.  Paragraph (a) of subsection (6), paragraph (e)
49of subsection (7), and paragraph (c) of subsection (14) of
50section 112.061, Florida Statutes, are amended to read:
51     112.061  Per diem and travel expenses of public officers,
52employees, and authorized persons.--
53     (6)  RATES OF PER DIEM AND SUBSISTENCE ALLOWANCE.--For
54purposes of reimbursement rates and methods of calculation, per
55diem and subsistence allowances are provided as follows:
56     (a)  All travelers shall be allowed for subsistence when
57traveling to a convention or conference or when traveling within
58or outside the state in order to conduct bona fide state
59business, which convention, conference, or business serves a
60direct and lawful public purpose with relation to the public
61agency served by the person attending such meeting or conducting
62such business, either of the following for each day of such
63travel at the option of the traveler:
64     1.  Eighty dollars per diem; or
65     2.  If actual expenses exceed $80, the amounts permitted in
66paragraph (b) for subsistence, plus actual expenses for lodging
67at a single-occupancy rate to be substantiated by paid bills
68therefor. Actual expenses for lodging shall not exceed $200 per
69night excluding taxes unless approved in writing by the agency
70head or designee when lodging is not reasonably available for
71less than the maximum rate.
72
73When lodging or meals are provided at a state institution, the
74traveler shall be reimbursed only for the actual expenses of
75such lodging or meals, not to exceed the maximum provided for in
76this subsection.
77     (7)  TRANSPORTATION.--
78     (e)  Transportation by charter or rental vehicle chartered
79vehicles when traveling on official business may be authorized
80by the agency head when necessary or where it is to the
81advantage of the agency, provided the cost of such
82transportation does not exceed the cost of transportation by
83privately owned vehicle pursuant to paragraph (d).
84Transportation by charter or rental vehicle is preferred in lieu
85of a privately owned vehicle when the use of a rental vehicle is
86calculated to cost less than the estimated amount required to
87reimburse the traveler for transportation by his or her
88privately owned vehicle. At the option of the traveler, the use
89of his or her private vehicle may be authorized, but
90reimbursement shall be limited to the amount of whichever means
91of vehicle transportation is less after taking into account
92reasonable and practical considerations, including, but not
93limited to, any extenuating circumstances making the use of a
94rental vehicle impractical or unfeasible. In calculating whether
95the cost of using a rental vehicle is less than reimbursement
96for using a privately owned vehicle, all costs necessarily
97incurred in connection with the use of a rental car, including,
98but not limited to, parking fees, and additional travel time,
99that would be avoided through the use of the traveler's
100privately owned vehicle shall be taken into consideration. Each
101agency or public agency shall develop policies to uniformly
102implement this paragraph.
103     (14)  APPLICABILITY TO COUNTIES, COUNTY OFFICERS, DISTRICT
104SCHOOL BOARDS, SPECIAL DISTRICTS, AND METROPOLITAN PLANNING
105ORGANIZATIONS.--
106     (c)  Except as otherwise provided in this subsection,
107counties, county constitutional officers and entities governed
108by those officers, district school boards, special districts,
109and metropolitan planning organizations, other than those
110subject to s. 166.021(10), remain subject to the requirements of
111this section. Notwithstanding subparagraph (a)4., water
112management districts created under s. 373.069, the Florida
113Inland Navigation District, the Northwest Florida Regional
114Housing Authority, the Northwest Florida Transportation Corridor
115Authority, the Sarasota-Manatee Airport Authority, Space
116Florida, and the Tampa Bay Area Regional Transportation
117Authority are subject to the requirements of this section.
118     Section 2.  Paragraph (f) is added to subsection (2) of
119section 129.01, Florida Statutes, to read:
120     129.01  Budget system established.--There is hereby
121established a budget system for the control of the finances of
122the boards of county commissioners of the several counties of
123the state, as follows:
124     (2)  Each budget shall conform to the following general
125directions and requirements:
126     (f)  The unreserved undesignated fund balance, as defined
127in s. 129.02(1), generated during an individual fiscal year
128shall not exceed 20 percent of operating revenues or 90 days of
129regular general fund operating expenditures, whichever is
130greater, necessary to secure and maintain credit ratings, meet
131seasonal shortfalls in cash flow, and reduce susceptibility to
132emergency or unanticipated expenditures or to address revenue
133shortfalls. Any remaining unreserved undesignated fund balance
134generated during an individual fiscal year shall not be used to
135increase recurring expenditures within the budget, but shall be
136carried forward to the next fiscal year in furtherance of the
137fund.
138     Section 3.  Section 129.02, Florida Statutes, is amended to
139read:
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
143self-balancing set of accounts that are recorded and segregated
144to account for specific activities or to attain certain
145objectives in accordance with applicable laws, special
146regulations, restrictions, or limitations, in accordance with
147generally accepted accounting principles.
148     (b)  "Object of expenditure" means the classification of
149fund data by character of expenditure. The term "object of
150expenditure" includes, but is not limited to, operating
151expenditures or expenses, personal services, debt service,
152capital outlay, grants, and transfers, in accordance with
153generally accepted accounting principles.
154     (c)  "Spending entity," as designated by the county
155commission, means any office, unit, department, board,
156commission, county officer, or dependent special district which
157is responsible for any particular expenditures.
158     (d)  "Unreserved undesignated fund balance" means any fund
159balance remaining after accounting for all reserved and
160designated general fund balances.
161     (2)  Each budget shall conform to the following specific
162directions and requirements:
163     (a)  Budgets that do not meet the Distinguished Budget
164Presentation Award criteria established by the Government
165Finance Officers Association shall, by fund and by spending
166entity within each fund for the fiscal year, set forth the
167following:
168     1.  All proposed budget expenditures summarized by the
169object of expenditure to be undertaken or executed by any
170spending 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,
174current year budget or estimated current year actual, and
175proposed budget for the next fiscal year consistent with the
176basis of accounting used to prepare the budget.
177     5.  Explanatory schedules or statements noting material
178changes in proposed expenditures by spending entity.
179     (b)1.(1)  General fund budget shall contain an estimate of
180receipts by source, including any taxes now or hereafter
181authorized by law to be levied for any countywide purpose,
182except those countywide purposes provided for in the budgets
183enumerated below, any tax millage limitation to the contrary
184notwithstanding, and including any balance brought forward as
185provided herein; and an itemized estimate of expenditures that
186will need to be incurred to carry on all functions and
187activities of the county government now or hereafter authorized
188by law, except those functions and activities provided for in
189the budgets enumerated below, and of unpaid vouchers of the
190general fund; also of the reserve for contingencies and of the
191balances, as hereinbefore provided, which should be carried
192forward at the end of the year.
193     2.  A county shall prepare a written summary, not to exceed
1944 pages, describing the important features of the proposed
195budget. The summary shall include an overview of the county, a
196description of the previous fiscal year's performance, a review
197of the current fiscal year's revenues and expenditures, and an
198economic outlook and future challenges or objectives
199description. The summary must include a statement of the
200budgetary basis of accounting used and a description of the
201services to be delivered during the fiscal year. The county
202shall make the summary available to county residents by filing
203the summary with the clerk of the circuit court and posting the
204summary prominently online if the county has a website.
205     (c)(2)  The County Transportation Trust Fund budget shall
206contain an estimate of receipts by source and balances as
207provided herein, and an itemized estimate of expenditures that
208need to be incurred to carry on all work on roads and bridges in
209the county except that provided for in the capital outlay
210reserve fund budget and in district budgets pursuant to this
211chapter, and of unpaid vouchers of the County Transportation
212Trust Fund; also of the reserve for contingencies and the
213balance, as hereinbefore provided, which should be carried
214forward at the end of the year.
215     (3)  The budget for the county fine and forfeiture fund
216shall contain an estimate of receipts by source and balances as
217provided herein, and an itemized estimate of expenditures that
218need to be incurred to carry on all criminal prosecution, and
219all other law enforcement functions and activities of the county
220now or hereafter authorized by law, and of indebtedness of the
221county fine and forfeiture fund; also of the reserve for
222contingencies and the balance, as hereinbefore provided, which
223should be carried forward at the end of the year.
224     (d)1.(4)(a)  Capital outlay reserve fund budget shall
225contain an estimate of receipts by source, including any taxes
226authorized by law to be levied for that purpose, and including
227any balance brought forward as provided for herein; and an
228itemized estimate of expenditures for capital purposes to give
229effect to general improvement programs. It shall be a plan for
230the expenditure of funds for capital purposes, showing as income
231the revenues, special assessments, borrowings, receipts from
232sale of capital assets, free surpluses, and down payment
233appropriation to be applied to the cost of a capital project or
234projects, expenses of issuance of obligations, engineering,
235supervision, contracts, and any other related expenditures. It
236may contain also an estimate for the reserves as hereinbefore
237provided and for a reserve for future construction and
238improvements. No expenditures or obligations shall be incurred
239for capital purposes except as appropriated in this budget,
240except for the preliminary expense of plans, specifications and
241estimates.
242     2.(b)  Under the provision herein set forth, a separate
243capital budget may be adopted for each special district included
244within the county budget, or a consolidated capital budget may
245be adopted providing for the consolidation of capital projects
246of the county and of the special districts included within the
247county budget into one budget, treating borrowed funds and other
248receipts as special revenue earmarked for capital projects as
249separately itemized appropriation for each district special
250project or county project, as the case may be.
251     3.(c)  Any funds in the capital budget not required to meet
252the current construction cost of any project may be invested in
253any securities of the Federal Government or in securities of any
254county of the state pledging the full faith and credit of such
255county or pledging such county's share of the gas tax provided
256for in s. 16 of Art. IX of the Constitution of 1885 as adopted
257by the 1968 revised constitution or in s. 9, Art. XII of said
258revision.
259     (e)(5)  A bond interest and sinking fund budget shall be
260made for each county and for each special district included
261within the county budget having bonds outstanding. The budget
262shall contain an estimate of receipts by source, including any
263taxes authorized by law to be levied for that purpose, and
264including any balances brought forward as provided herein; and
265an itemized estimate of expenditures and reserves as follows:
266The bond interest and principal maturities in the year for which
267the budget is made shall be determined and estimates for
268expenses connected with the payments of such bonds and coupons,
269commissions of the tax collector, and of the property appraiser,
270and expenses of refunding operations, if any are contemplated,
271shall be appropriated. A sufficient "cash balance to be carried
272over" may be reserved as set forth hereinbefore. The sinking
273fund requirements provided for in the said reserve may be
274carried over either in cash or in securities of the Federal
275Government and of the local governments in Florida, or both.
276     (f)(6)  For each special district included within the
277county budget, the operating fund budget shall contain an
278estimate of receipts by source and balances as provided herein,
279and an itemized estimate of expenditures that will need to be
280incurred to carry on all functions and activities of the special
281district as now or hereafter provided by law and of the
282indebtedness of the special district; also of the reserves for
283contingencies and the balances, as hereinbefore provided, which
284should be carried forward at the end of the year.
285     Section 4.  Section 129.021, Florida Statutes, is amended
286to read:
287     129.021  County officer budget
288information.--Notwithstanding other provisions of law, the
289budgets of all county officers, as submitted to the board of
290county commissioners, shall be in sufficient detail and contain
291such information as the board of county commissioners may
292require in furtherance of their powers and responsibilities
293provided in ss. 125.01(1)(q) and (r) and (6), and 129.01(2)(b),
294and 129.02(1) and (2).
295     Section 5.  Subsection (3) of section 129.03, Florida
296Statutes, is amended to read:
297     129.03  Preparation and adoption of budget.--
298     (3)  No later than 21 15 days after certification of value
299by the property appraiser pursuant to s. 200.065(1), the county
300budget officer, after tentatively ascertaining the proposed
301fiscal policies of the board for the ensuing fiscal year, shall
302prepare and present to the board a tentative budget for the
303ensuing fiscal year for each of the funds provided in this
304chapter, including all estimated receipts, taxes to be levied,
305and balances expected to be brought forward and all estimated
306expenditures, reserves, and balances to be carried over at the
307end of the year.
308     (a)  The board of county commissioners shall receive and
309examine the tentative budget for each fund and, subject to the
310notice and hearing requirements of s. 200.065, shall require
311such changes to be made as it shall deem necessary; provided the
312budget shall remain in balance. The county budget officer's
313estimates of receipts other than taxes, and of balances to be
314brought forward, shall not be revised except by a resolution of
315the board, duly passed and spread on the minutes of the board.
316However, the board may allocate to any of the funds of the
317county any anticipated receipts, other than taxes levied for a
318particular fund, except receipts designated or received to be
319expended for a particular purpose.
320     (b)1.  Until the effective date of subparagraph 2., upon
321receipt of the tentative budgets and completion of any revisions
322made by the board, the board shall prepare a statement
323summarizing all of the adopted tentative budgets. This summary
324statement shall show, for each budget and the total of all
325budgets, the proposed tax millages, the balances, the reserves,
326and the total of each major classification of receipts and
327expenditures, classified according to the classification of
328accounts prescribed by the appropriate state agency. The county
329shall make the summary statement available to county residents
330by filing the statement with the clerk of the circuit court and
331posting the statement prominently online if the county has a
332website. The board shall cause this summary statement to be
333advertised one time in a newspaper of general circulation
334published in the county, or by posting with the clerk of the
335circuit court at the courthouse door if there is no such
336newspaper, and the advertisement shall appear adjacent to the
337advertisement required pursuant to s. 200.065.
338     2.  Beginning with fiscal year 2018-2019, counties that
339have received a Certificate of Achievement for Excellence in
340Financial Reporting from the Government Finance Officers
341Association shall make the Comprehensive Annual Financial Report
342available to county residents by filing the report with the
343clerk of the circuit court and posting the report prominently
344online if the county has a website. Counties that have not
345received a Certificate of Achievement for Excellence in
346Financial Reporting shall continue to comply with the
347requirements of subparagraph 1.
348     (c)  The board shall hold public hearings to adopt
349tentative and final budgets pursuant to s. 200.065. The hearings
350shall be primarily for the purpose of hearing requests and
351complaints from the public regarding the budgets and the
352proposed tax levies and for explaining the budget and proposed
353or adopted amendments thereto, if any. The tentative budgets,
354adopted tentative budgets, and final budgets shall be filed in
355the office of the clerk of the circuit court county auditor as a
356public record. For counties that have websites, the tentative
357budgets and final budgets, as approved by the county commission,
358shall be made available online when filed with the clerk of the
359circuit court and shall remain online until the final budget is
360adopted for the next fiscal year. Sufficient reference in words
361and figures to identify the particular transactions shall be
362made in the minutes of the board to record its actions with
363reference to the budgets.
364     Section 6.  Section 166.241, Florida Statutes, is amended
365to read:
366     166.241  Fiscal years, appropriations, budgets, and budget
367amendments.--
368     (1)  As used in this section, the term:
369     (a)  "Fund" means a fiscal and accounting entity with a
370self-balancing set of accounts that are recorded and segregated
371to account for specific activities or to attain certain
372objectives in accordance with applicable laws, special
373regulations, restrictions, or limitations, in accordance with
374generally accepted accounting principles.
375     (b)  "Object of expenditure" means the classification of
376fund data by character of expenditure. The term "object of
377expenditure" includes, but is not limited to, operating
378expenditures or expenses, personal services, debt service,
379capital outlay, grants, and transfers, in accordance with
380generally accepted accounting principles.
381     (c)  "Spending entity," as designated by the municipality,
382means any office, unit, department, board, commission, or
383dependent special district which is responsible for any
384particular expenditures.
385     (d)  "Unreserved undesignated fund balance" means any fund
386balance remaining after accounting for all reserved and
387designated general fund balances.
388     (2)(1)  Each municipality shall make provision for
389establishing a fiscal year beginning October 1 of each year and
390ending September 30 of the following year.
391     (3)(2)  The governing body of each municipality shall adopt
392a budget each fiscal year. The budget shall must be adopted by
393ordinance or resolution unless otherwise specified in the
394respective municipality's charter. The amount available from
395taxation and other sources, including amounts carried over from
396prior fiscal years, must equal the total appropriations for
397expenditures and reserves. The budget shall must regulate
398expenditures of the municipality, and it is unlawful for any
399officer of a municipal government to expend or contract for
400expenditures in any fiscal year except in pursuance of budgeted
401appropriations. The tentative budgets and final budgets,
402approved by the governing body, shall be filed at a designated
403public office within the boundaries of the municipality as a
404public record. For municipalities that have websites, the
405tentative budgets and final budgets, approved by the governing
406body, shall be made available online when filed with the
407designated public office and remain online until the final
408budget is adopted for the next fiscal year.
409     (4)  Budgets that do not meet the Distinguished Budget
410Presentation Award criteria established by the Government
411Finance Officers Association and that exceed $1 million shall,
412by fund and by spending entity within each fund for the fiscal
413year, set forth the following:
414     (a)  All proposed budget expenditures summarized by the
415object of expenditure to be undertaken or executed by any
416spending 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,
420current year budget or estimated current year actual, and
421proposed budget for the next fiscal year consistent with the
422basis of accounting used to prepare the budget.
423     (e)  Explanatory schedules or statements noting material
424changes in proposed expenditures by spending entity.
425     (5)  A municipality shall prepare a written summary, not to
426exceed 4 pages, describing the important features of the
427proposed budget. The summary shall include an overview of the
428municipality, a description of the previous fiscal year's
429performance, a review of the current fiscal year's revenues and
430expenditures, and an economic outlook and future challenges or
431objectives description. The summary must include a statement of
432the budgetary basis of accounting used and a description of the
433services to be delivered during the fiscal year. The
434municipality shall make the summary available to municipal
435residents by posting the summary at a designated public office
436within the boundaries of the municipality and posting the
437summary prominently online if the municipality has a website.
438     (6)(a)  Municipalities that have received a Certificate of
439Achievement for Excellence in Financial Reporting from the
440Government Finance Officers Association shall make the
441Comprehensive Annual Financial Report available to municipal
442residents by posting the report at a designated public office
443within the boundaries of the municipality and posting the report
444prominently online if the municipality has a website.
445     (b)  Municipalities the budgets of which exceed $1 million
446and that have not received a Certificate of Achievement for
447Excellence in Financial Reporting from the Government Finance
448Officers Association shall, upon receipt of the tentative
449budgets of each spending entity and completion of any revisions
450made by the municipality, prepare a statement summarizing all of
451the adopted tentative budgets. This summary statement shall show
452for each budget the total of all budgets, the proposed tax
453millages, the balances, the reserves, and the total of each
454major classification of receipts and expenditures, classified
455according to the classification of accounts prescribed by the
456appropriate state agency, and a brief explanation of any
457material increase or decrease by spending entity. The
458municipality shall make the summary statement available to
459municipal residents by posting the statement at a designated
460public office within the boundaries of the municipality and
461posting the statement prominently online if the municipality has
462a website.
463     (7)  The unreserved undesignated fund balance generated
464during an individual fiscal year shall not exceed 20 percent of
465operating revenues or 90 days of regular general fund operating
466expenditures, whichever is greater, necessary to secure and
467maintain credit ratings, meet seasonal shortfalls in cash flow,
468and reduce susceptibility to emergency or unanticipated
469expenditures or to address revenue shortfalls. Any remaining
470unreserved undesignated fund balance generated during an
471individual fiscal year shall not be used to increase recurring
472expenditures within the budget, but shall be carried forward to
473the next fiscal year in furtherance of the fund.
474     (8)(3)  The governing body of each municipality at any time
475within a fiscal year or within up to 60 days following the end
476of the fiscal year may amend a budget for that year as follows:
477     (a)  Appropriations for expenditures within a fund may be
478decreased or increased by motion recorded in the minutes,
479provided that the total of the appropriations of the fund is not
480changed.
481     (b)  The governing body may establish procedures by which
482the designated budget officer may authorize certain budget
483amendments within a department, provided that the total of the
484appropriations of the department is not changed.
485     (c)  If a budget amendment is required for a purpose not
486specifically authorized in paragraph (a) or paragraph (b), the
487budget amendment must be adopted in the same manner as the
488original budget unless otherwise specified in the charter of the
489respective municipality.
490     Section 7.  Section 189.418, Florida Statutes, is amended
491to 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
495self-balancing set of accounts that are recorded and segregated
496to account for specific activities or to attain certain
497objectives in accordance with applicable laws, special
498regulations, restrictions, or limitations, in accordance with
499generally accepted accounting principles.
500     (b)  "Object of expenditure" means the classification of
501fund data by character of expenditure. The term "object of
502expenditure" includes, but is not limited to, operating
503expenditures or expenses, personal services, debt service,
504capital outlay, grants, and transfers, in accordance with
505generally accepted accounting principles.
506     (c)  "Spending entity," as designated by the special
507district, means any office, unit, department, board, commission,
508or institution which is responsible for any particular
509expenditures.
510     (d)  "Unreserved undesignated fund balance" means any fund
511balance remaining after accounting for all reserved and
512designated general fund balances.
513     (2)(1)  When a new special district is created, the
514district must forward to the department, within 30 days after
515the adoption of the special act, rule, ordinance, resolution, or
516other document that provides for the creation of the district, a
517copy of the document and a written statement that includes a
518reference to the status of the special district as dependent or
519independent and the basis for such classification. In addition
520to the document or documents that create the district, the
521district must also submit a map of the district, showing any
522municipal boundaries that cross the district's boundaries, and
523any county lines if the district is located in more than one
524county. The department must notify the local government or other
525entity and the district within 30 days after receipt of the
526document or documents that create the district as to whether the
527district has been determined to be dependent or independent.
528     (3)(2)  Any amendment, modification, or update of the
529document by which the district was created, including changes in
530boundaries, must be filed with the department within 30 days
531after adoption. The department may initiate proceedings against
532special districts as provided in s. 189.421 for failure to file
533the information required by this subsection.
534     (4)(3)  The governing body of each special district shall
535adopt a budget by resolution each fiscal year. The total amount
536available from taxation and other sources, including amounts
537carried over from prior fiscal years, must equal the total of
538appropriations for expenditures and reserves. The adopted budget
539must regulate expenditures of the special district, and it is
540unlawful for any officer of a special district to expend or
541contract for expenditures in any fiscal year except in pursuance
542of budgeted appropriations. Budgets that exceed $250,000 in
543revenues and that do not meet the Distinguished Budget
544Presentation Award criteria established by the Government
545Finance Officers Association shall, by fund and by spending
546entity within each fund for the fiscal year, set forth the
547following:
548     (a)  All proposed budget expenditures summarized by the
549object of expenditure to be undertaken or executed by any
550spending 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,
554current year budget or estimated current year actual, and
555proposed budget for the next fiscal year consistent with the
556basis of accounting used to prepare the budget.
557     (e)  Explanatory schedules or statements noting material
558changes 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
561to exceed 4 pages, describing the important features of the
562proposed budget. The summary shall include an overview of
563the special district, a description of the previous fiscal
564year's performance, a review of the current fiscal year's
565revenues and expenditures, and an economic outlook and
566future challenges or objectives description. The summary
567must include a statement of the budgetary basis of
568accounting used and a description of the services to be
569delivered during the fiscal year. The special district
570shall make the summary available to district residents by
571posting the summary at a designated public office within
572the boundaries of the district, or, if a public office is
573not available within the boundaries, by posting with a
574public office close to the boundaries of the special
575district. For special districts websites, the district
576shall post the summary prominently online.
577     (6)  For budgets that exceed $250,000 in revenues,
578tentative budgets and final budgets, approved by the governing
579body, shall be filed as a public record at a designated public
580office within the boundaries of the special district, or, if a
581public office is not available within the boundaries, shall be
582filed with a public office close to the boundaries of the
583special district. For special districts that have websites,
584tentative budgets and final budgets, approved by the governing
585body, shall be made available online when filed with the
586designated public office and remain online until the final
587budget is adopted for the next fiscal year.
588     (7)(a)  Special districts that have received a Certificate
589of Achievement for Excellence in Financial Reporting from the
590Government Finance Officers Association shall make the
591Comprehensive Annual Financial Report available to district
592residents by posting the report at a designated public office
593within the boundaries of the special district, or, if a public
594office is not available within the boundaries, shall file the
595report with a public office close to the boundaries of the
596special district and post the report prominently online if the
597district has a website.
598     (b)  Special districts the budgets of which exceed $250,000
599in revenues and that have not received a Certificate of
600Achievement for Excellence in Financial Reporting from the
601Government Finance Officers Association shall, upon receipt of
602the tentative budgets of each spending entity and completion of
603any revisions made by the special district, prepare a statement
604summarizing all of the adopted tentative budgets. This summary
605statement shall show for each budget the total of all budgets,
606the proposed tax millages, the balances, the reserves, and the
607total of each major classification of receipts and expenditures,
608classified according to the classification of accounts
609prescribed by the appropriate state agency, and a brief
610explanation of any material increase or decrease by spending
611entity. The special district shall make the summary statement
612available to district residents by posting at a designated
613public office within the boundaries of the special district, or,
614if a public office is not available within the boundaries, the
615statement shall be filed with a public office close to the
616boundaries of the special district and post the statement
617prominently online if the district has a website.
618     (8)  The unreserved undesignated fund balance generated
619during an individual fiscal year shall not exceed 20 percent of
620operating revenues or 90 days of regular general fund operating
621expenditures, whichever is greater, necessary to secure and
622maintain credit ratings, meet seasonal shortfalls in cash flow,
623and reduce susceptibility to emergency or unanticipated
624expenditures or to address revenue shortfalls. Any remaining
625unreserved undesignated fund generated during an individual
626fiscal year balance shall not be used to increase recurring
627expenditures within the budget, but shall be carried forward to
628the next fiscal year in furtherance of the fund.
629     (9)(4)  The proposed budget of a dependent special district
630shall be presented in accordance with generally accepted
631accounting principles, contained within the general budget of
632the local governing authority, and be clearly stated as the
633budget of the dependent district. However, with the concurrence
634of the local governing authority, a dependent district may be
635budgeted separately.
636     (10)(5)  The governing body of each special district at any
637time within a fiscal year or within up to 60 days following the
638end of the fiscal year may amend a budget for that year. The
639budget amendment must be adopted by resolution.
640     (11)(6)  A local governing authority may, in its
641discretion, review the budget or tax levy of any special
642district located solely within its boundaries.
643     (12)(7)  All reports or information required to be filed
644with a local governing authority under ss. 189.415, 189.416, and
645189.417 and this section shall:
646     (a)  When the local governing authority is a county, be
647filed with the clerk of the board of county commissioners.
648     (b)  When the district is a multicounty district, be filed
649with the clerk of the county commission in each county.
650     (c)  When the local governing authority is a municipality,
651be filed at the place designated by the municipal governing
652body.
653     Section 8.  Paragraphs (d) and (e) of subsection (3),
654paragraph (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
659publish one or more notices of its intention to adopt a final
660budget for the district for the ensuing fiscal year. The notice
661shall appear adjacent to an advertisement that sets forth the
662tentative budget in a format meeting the budget summary
663requirements of s. 129.03(3)(b). The district shall not include
664expenditures of federal special revenues and state special
665revenues when preparing the statement required by s.
666200.065(3)(l). The notice and advertisement shall be published
667in one or more newspapers having a combined general paid
668circulation in each county in which the district lies and the
669advertisement shall be posted online if the district has a
670website. Districts may include explanatory phrases and examples
671in budget advertisements published under s. 200.065 to clarify
672or illustrate the effect that the district budget may have on ad
673valorem taxes.
674     (e)  In lieu of the advertisement setting forth the
675tentative budget in a format meeting the budget summary
676requirements of s. 129.03(3)(b), water management districts that
677have received a Certificate of Achievement for Excellence in
678Financial Reporting from the Government Finance Officers
679Association shall cause the resulting Comprehensive Annual
680Financial Report to be made available to district residents by
681filing the report with the clerk of the circuit court of each
682county within or partly within the district and by posting the
683report prominently online if the district has a website. The
684district shall also cause the website address of the report to
685be advertised in one or more newspapers having a combined
686general paid circulation in each county in which the district
687lies, and the advertisement shall appear adjacent the
688advertisement required pursuant to s. 200.065.
689     (f)(e)  The hearing for adoption of a final budget and
690millage rate shall be by and before the governing board of the
691district as provided in s. 200.065 and may be continued from day
692to day until terminated by the board.
693     (4)  BUDGET CONTROLS.--
694     (c)  If Should the district receives receive unanticipated
695funds after the adoption of the final budget, those funds shall
696be treated as unreserved undesignated funds. Unanticipated
697undesignated funds do not include federal revenues, state
698special revenues, matching funds, or local government or utility
699project funds. The unreserved undesignated fund balance, as
700defined in s. 129.02(1), generated during an individual fiscal
701year shall not exceed 20 percent of operating revenues or 90
702days of regular general fund operating expenditures, whichever
703is greater, necessary to secure and maintain credit ratings,
704meet seasonal shortfalls in cash flow, and reduce susceptibility
705to emergency or unanticipated expenditures or to address revenue
706shortfalls. Any remaining unreserved undesignated fund balance
707generated during an individual fiscal year shall not be used to
708increase recurring expenditures within the budget, but shall be
709carried forward to the next fiscal year in furtherance of the
710fund. The final budget, except for unreserved undesignated
711funds, may be amended by including unanticipated such funds, so
712long as notice of intention to amend is published in the notice
713of the governing board meeting at which the amendment will be
714considered, pursuant to s. 120.525. The notice shall set forth a
715summary of the proposed amendment. However, in the event of a
716disaster or of an emergency arising to prevent or avert the
717same, the governing board shall not be limited by the budget but
718shall have authority to apply such funds as may be available
719therefor or as may be procured for such purpose.
720     (6)  FINAL BUDGET; ANNUAL AUDIT; CAPITAL IMPROVEMENTS PLAN;
721WATER RESOURCE DEVELOPMENT WORK PROGRAM.--
722     (a)  Each district must, by the date specified for each
723item, furnish copies of the following documents to the Governor,
724the President of the Senate, the Speaker of the House of
725Representatives, the chairs of all legislative committees and
726subcommittees having substantive or fiscal jurisdiction over the
727districts, as determined by the President of the Senate or the
728Speaker of the House of Representatives as applicable, the
729secretary of the department, and the governing board of each
730county in which the district has jurisdiction or derives any
731funds for the operations of the district:
732     1.  The adopted budget, to be furnished within 10 days
733after its adoption.
734     2.  A financial audit of its accounts and records, to be
735furnished within 10 days after its acceptance by the governing
736board. The audit must be conducted in accordance with the
737provisions of s. 11.45 and the rules adopted thereunder. In
738addition to the entities named above, the district must provide
739a copy of the audit to the Auditor General within 10 days after
740its acceptance by the governing board.
741     3.  A 5-year capital improvements plan, to be included in
742the consolidated annual report required by s. 373.036(7). The
743plan must include expected sources of revenue for planned
744improvements and must be prepared in a manner comparable to the
745fixed capital outlay format set forth in s. 216.043.
746     4.  A 5-year water resource development work program to be
747furnished within 30 days after the adoption of the final budget.
748The program must describe the district's implementation strategy
749for the water resource development component of each approved
750regional water supply plan developed or revised under s.
751373.0361. The work program must address all the elements of the
752water resource development component in the district's approved
753regional water supply plans and must identify which projects in
754the work program will provide water, explain how each water
755resource development project will produce additional water
756available for consumptive uses, estimate the quantity of water
757to be produced by each project, and provide an assessment of the
758contribution of the district's regional water supply plans in
759providing sufficient water to meet the water supply needs of
760existing and future reasonable-beneficial uses for a 1-in-10-
761year drought event. Within 30 days after its submittal, the
762department shall review the proposed work program and submit its
763findings, questions, and comments to the district. The review
764must include a written evaluation of the program's consistency
765with the furtherance of the district's approved regional water
766supply plans, and the adequacy of proposed expenditures. As part
767of the review, the department shall give interested parties the
768opportunity to provide written comments on each district's
769proposed work program. Within 45 days after receipt of the
770department's evaluation, the governing board shall state in
771writing to the department which changes recommended in the
772evaluation it will incorporate into its work program submitted
773as part of the March 1 consolidated annual report required by s.
774373.036(7) or specify the reasons for not incorporating the
775changes. The department shall include the district's responses
776in a final evaluation report and shall submit a copy of the
777report to the Governor, the President of the Senate, and the
778Speaker of the House of Representatives.
779     5.  The Comprehensive Annual Financial Report of water
780management districts that have received a Certificate of
781Achievement for Excellence in Financial Reporting from the
782Government Finance Officers Association.
783     Section 9.  Subsection (1) of section 189.429, Florida
784Statutes, is amended to read:
785     189.429  Codification.--
786     (1)  Each district, by December 1, 2004, shall submit to
787the Legislature a draft codified charter, at its expense, so
788that its special acts may be codified into a single act for
789reenactment by the Legislature, if there is more than one
790special act for the district. The Legislature may adopt a
791schedule for individual district codification. Any codified act
792relating to a district, which act is submitted to the
793Legislature for reenactment, shall provide for the repeal of all
794prior special acts of the Legislature relating to the district.
795The codified act shall be filed with the department pursuant to
796s. 189.418(3) 189.418(2).
797     Section 10.  Section 191.015, Florida Statutes, is amended
798to read:
799     191.015  Codification.--Each fire control district existing
800on the effective date of this section, by December 1, 2004,
801shall submit to the Legislature a draft codified charter, at its
802expense, so that its special acts may be codified into a single
803act for reenactment by the Legislature, if there is more than
804one special act for the district. The Legislature may adopt a
805schedule for individual district codification. Any codified act
806relating to a district, which act is submitted to the
807Legislature for reenactment, shall provide for the repeal of all
808prior special acts of the Legislature relating to the district.
809The codified act shall be filed with the Department of Community
810Affairs pursuant to s. 189.418(3) 189.418(2).
811     Section 11.  This act shall take effect upon becoming a law
812and shall apply to the 2008-2009 fiscal year.


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