Florida Senate - 2008 SENATOR AMENDMENT

Bill No. CS/HB 909, 2nd Eng.

154882

CHAMBER ACTION

Senate

Floor: WD/3R

4/30/2008 5:41 PM

House

Senator Haridopolos moved the following amendment:

Senate Amendment (with title amendment)

Delete line 360

And insert:

Section 10. Paragraph (a) of subsection (6), paragraph (e)

of subsection (7), and paragraph (c) of subsection (14) of

section 112.061, Florida Statutes, are amended to read:

112.061 Per diem and travel expenses of public officers,

employees, and authorized persons.--

(6) RATES OF PER DIEM AND SUBSISTENCE ALLOWANCE.--For

purposes of reimbursement rates and methods of calculation, per

diem and subsistence allowances are provided as follows:

(a) All travelers shall be allowed for subsistence when

traveling to a convention or conference or when traveling within

or outside the state in order to conduct bona fide state

business, which convention, conference, or business serves a

direct and lawful public purpose with relation to the public

agency served by the person attending such meeting or conducting

such business, either of the following for each day of such

travel at the option of the traveler:

1. Eighty dollars per diem; or

2. If actual expenses exceed $80, the amounts permitted in

paragraph (b) for subsistence, plus actual expenses for lodging

at a single-occupancy rate to be substantiated by paid bills

therefor. Actual expenses for lodging shall not exceed $200 per

night excluding taxes unless approved in writing by the agency

head or designee when lodging is not reasonably available for

less than the maximum rate.

When lodging or meals are provided at a state institution, the

traveler shall be reimbursed only for the actual expenses of such

lodging or meals, not to exceed the maximum provided for in this

subsection.

(7) TRANSPORTATION.--

(e) Transportation by charter or rental vehicle chartered

vehicles when traveling on official business may be authorized by

the agency head when necessary or where it is to the advantage of

the agency, provided the cost of such transportation does not

exceed the cost of transportation by privately owned vehicle

pursuant to paragraph (d). Transportation by charter or rental

vehicle is preferred in lieu of a privately owned vehicle when

the use of a charter or rental vehicle is calculated to cost less

than the estimated amount required to reimburse the traveler for

transportation by his or her privately owned vehicle. At the

option of the traveler, the use of his or her private vehicle may

be authorized, but reimbursement shall be limited to the amount

of whichever means of vehicle transportation is less.

(14) APPLICABILITY TO COUNTIES, COUNTY OFFICERS, DISTRICT

SCHOOL BOARDS, SPECIAL DISTRICTS, AND METROPOLITAN PLANNING

ORGANIZATIONS.--

counties, county constitutional officers and entities governed by

those officers, district school boards, special districts, and

metropolitan planning organizations, other than those subject to

s. 166.021(10), remain subject to the requirements of this

section. Notwithstanding subparagraph (a)4., water management

districts created under s. 373.069, the Florida Inland Navigation

District, the Northwest Florida Regional Housing Authority, the

Northwest Florida Transportation Corridor Authority, the

Sarasota-Manatee Airport Authority, Space Florida, and the Tampa

Bay Area Regional Transportation Authority are subject to the

requirements of this section.

Section 11. Paragraph (f) is added to subsection (2) of

section 129.01, Florida Statutes, to read:

129.01 Budget system established.--There is hereby

established a budget system for the control of the finances of

the boards of county commissioners of the several counties of the

state, as follows:

(2) Each budget shall conform to the following general

directions and requirements:

(f) The annual unreserved undesignated fund balance

generated during an individual fiscal year, as defined in s.

129.02(1), shall not exceed 20 percent of operating revenues or

90 days of regular general fund operating expenditures, whichever

is greater, necessary to secure and maintain credit ratings, meet

seasonal shortfalls in cash flow, and reduce susceptibility to

emergency or unanticipated expenditures or to address revenue

shortfalls. Any remaining unreserved undesignated fund balance

generated during an individual fiscal year shall not be used to

increase recurring expenditures within the budget, but shall be

carried forward to the next fiscal year in furtherance of the

fund.

Section 12. Section 129.02, Florida Statutes, is amended to

read:

129.02 Requisites of budgets.--

(1) As used in this section, the term:

(a) "Fund" means a fiscal and accounting entity with a

self-balancing set of accounts that are recorded and segregated

to account for specific activities or to attain certain

objectives in accordance with applicable laws, special

regulations, restrictions, or limitations, in accordance with

generally accepted accounting principles.

(b) "Object of expenditure" means the classification of

fund data by character of expenditure. The term "object of

expenditure" includes, but is not limited to, operating

expenditures or expenses, personal services, debt service,

capital outlay, grants, and transfers, in accordance with

100

generally accepted accounting principles.

101

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commission, means any office, unit, department, board,

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commission, county officer, or dependent special district which

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is responsible for any particular expenditures.

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(d) "Unreserved undesignated fund balance" means any fund

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balance remaining after accounting for all reserved and

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designated general fund balances.

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(2) Each budget shall conform to the following specific

109

directions and requirements:

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(a) Budgets that do not meet the Distinguished Budget

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Presentation Award criteria established by the Government Finance

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Officers Association shall, by fund and by spending entity within

113

each fund for the fiscal year, set forth the following:

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1. All proposed budget expenditures summarized by the

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object of expenditure to be undertaken or executed by any

116

spending entity during the fiscal year.

117

2. Anticipated revenues for the fiscal year.

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3. Estimated beginning and ending fund balances.

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4. The corresponding actual figures for the prior year,

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current year budget or estimated current year actual, and

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proposed budget for the next fiscal year consistent with the

122

basis of accounting used to prepare the budget.

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5. Explanatory schedules or statements noting material

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changes in proposed expenditures by spending entity.

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(b)1.(1) General fund budget shall contain an estimate of

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receipts by source, including any taxes now or hereafter

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authorized by law to be levied for any countywide purpose, except

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those countywide purposes provided for in the budgets enumerated

129

below, any tax millage limitation to the contrary

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notwithstanding, and including any balance brought forward as

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provided herein; and an itemized estimate of expenditures that

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will need to be incurred to carry on all functions and activities

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of the county government now or hereafter authorized by law,

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except those functions and activities provided for in the budgets

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enumerated below, and of unpaid vouchers of the general fund;

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also of the reserve for contingencies and of the balances, as

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hereinbefore provided, which should be carried forward at the end

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of the year.

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2. A county shall prepare a written summary, not to exceed

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four pages, describing the important features of the proposed

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budget. The summary shall include an overview of the county, a

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description of the previous fiscal year's performance, a review

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of the current fiscal year's revenues and expenditures, and an

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economic outlook and future challenges or objectives description.

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The summary must include a statement of the budgetary basis of

146

accounting used and a description of the services to be delivered

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during the fiscal year. The county shall make the summary

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available to county residents by filing the summary with the

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clerk of the circuit court and posting the summary prominently

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online if the county has a website.

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(c)(2) The County Transportation Trust Fund budget shall

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contain an estimate of receipts by source and balances as

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provided herein, and an itemized estimate of expenditures that

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need to be incurred to carry on all work on roads and bridges in

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the county except that provided for in the capital outlay reserve

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fund budget and in district budgets pursuant to this chapter, and

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of unpaid vouchers of the County Transportation Trust Fund; also

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of the reserve for contingencies and the balance, as hereinbefore

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provided, which should be carried forward at the end of the year.

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(3) The budget for the county fine and forfeiture fund

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shall contain an estimate of receipts by source and balances as

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provided herein, and an itemized estimate of expenditures that

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need to be incurred to carry on all criminal prosecution, and all

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other law enforcement functions and activities of the county now

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or hereafter authorized by law, and of indebtedness of the county

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fine and forfeiture fund; also of the reserve for contingencies

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and the balance, as hereinbefore provided, which should be

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carried forward at the end of the year.

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(d)1.(4)(a) Capital outlay reserve fund budget shall

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contain an estimate of receipts by source, including any taxes

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authorized by law to be levied for that purpose, and including

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any balance brought forward as provided for herein; and an

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itemized estimate of expenditures for capital purposes to give

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effect to general improvement programs. It shall be a plan for

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the expenditure of funds for capital purposes, showing as income

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the revenues, special assessments, borrowings, receipts from sale

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of capital assets, free surpluses, and down payment appropriation

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to be applied to the cost of a capital project or projects,

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expenses of issuance of obligations, engineering, supervision,

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contracts, and any other related expenditures. It may contain

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also an estimate for the reserves as hereinbefore provided and

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for a reserve for future construction and improvements. No

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expenditures or obligations shall be incurred for capital

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purposes except as appropriated in this budget, except for the

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preliminary expense of plans, specifications and estimates.

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2.(b) Under the provision herein set forth, a separate

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capital budget may be adopted for each special district included

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within the county budget, or a consolidated capital budget may be

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adopted providing for the consolidation of capital projects of

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the county and of the special districts included within the

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county budget into one budget, treating borrowed funds and other

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receipts as special revenue earmarked for capital projects as

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separately itemized appropriation for each district special

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project or county project, as the case may be.

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3.(c) Any funds in the capital budget not required to meet

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the current construction cost of any project may be invested in

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any securities of the Federal Government or in securities of any

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county of the state pledging the full faith and credit of such

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county or pledging such county's share of the gas tax provided

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for in s. 16 of Art. IX of the Constitution of 1885 as adopted by

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the 1968 revised constitution or in s. 9, Art. XII of said

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revision.

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(e)(5) A bond interest and sinking fund budget shall be

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made for each county and for each special district included

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within the county budget having bonds outstanding. The budget

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shall contain an estimate of receipts by source, including any

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taxes authorized by law to be levied for that purpose, and

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including any balances brought forward as provided herein; and an

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itemized estimate of expenditures and reserves as follows: The

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bond interest and principal maturities in the year for which the

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budget is made shall be determined and estimates for expenses

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connected with the payments of such bonds and coupons,

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commissions of the tax collector, and of the property appraiser,

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and expenses of refunding operations, if any are contemplated,

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shall be appropriated. A sufficient "cash balance to be carried

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over" may be reserved as set forth hereinbefore. The sinking fund

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requirements provided for in the said reserve may be carried over

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either in cash or in securities of the Federal Government and of

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the local governments in Florida, or both.

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(f)(6) For each special district included within the county

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budget, the operating fund budget shall contain an estimate of

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receipts by source and balances as provided herein, and an

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itemized estimate of expenditures that will need to be incurred

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to carry on all functions and activities of the special district

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as now or hereafter provided by law and of the indebtedness of

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the special district; also of the reserves for contingencies and

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the balances, as hereinbefore provided, which should be carried

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forward at the end of the year.

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Section 13. Section 129.021, Florida Statutes, is amended

230

to read:

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129.021 County officer budget information.--Notwithstanding

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other provisions of law, the budgets of all county officers, as

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submitted to the board of county commissioners, shall be in

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sufficient detail and contain such information as the board of

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county commissioners may require in furtherance of their powers

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and responsibilities provided in ss. 125.01(1)(q) and (r) and

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(6), and 129.01(2)(b), and 129.02(1) and (2).

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Section 14. Subsection (3) of section 129.03, Florida

239

Statutes, is amended to read:

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129.03 Preparation and adoption of budget.--

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(3) No later than 21 15 days after certification of value

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by the property appraiser pursuant to s. 200.065(1), the county

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budget officer, after tentatively ascertaining the proposed

244

fiscal policies of the board for the ensuing fiscal year, shall

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prepare and present to the board a tentative budget for the

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ensuing fiscal year for each of the funds provided in this

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chapter, including all estimated receipts, taxes to be levied,

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and balances expected to be brought forward and all estimated

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expenditures, reserves, and balances to be carried over at the

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end of the year.

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(a) The board of county commissioners shall receive and

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examine the tentative budget for each fund and, subject to the

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notice and hearing requirements of s. 200.065, shall require such

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changes to be made as it shall deem necessary; provided the

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budget shall remain in balance. The county budget officer's

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estimates of receipts other than taxes, and of balances to be

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brought forward, shall not be revised except by a resolution of

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the board, duly passed and spread on the minutes of the board.

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However, the board may allocate to any of the funds of the county

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any anticipated receipts, other than taxes levied for a

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particular fund, except receipts designated or received to be

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expended for a particular purpose.

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(b)1. Until the effective date of subparagraph 2., upon

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receipt of the tentative budgets and completion of any revisions

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made by the board, the board shall prepare a statement

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summarizing all of the adopted tentative budgets. This summary

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statement shall show, for each budget and the total of all

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budgets, the proposed tax millages, the balances, the reserves,

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and the total of each major classification of receipts and

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expenditures, classified according to the classification of

271

accounts prescribed by the appropriate state agency. The county

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shall make the summary statement available to county residents by

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filing the statement with the clerk of the circuit court and

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posting the statement prominently online if the county has a

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website. The board shall cause this summary statement to be

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advertised one time in a newspaper of general circulation

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published in the county, or by posting with the clerk of the

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circuit court at the courthouse door if there is no such

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newspaper, and the advertisement shall appear adjacent to the

280

advertisement required pursuant to s. 200.065.

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2. Beginning with fiscal year 2018-2019, counties that have

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received a Certificate of Achievement for Excellence in Financial

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Reporting from the Government Finance Officers Association shall

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make the Comprehensive Annual Financial Report available to

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county residents by filing the report with the clerk of the

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circuit court and posting the report prominently online if the

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county has a website. Counties that have not received a

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Certificate of Achievement for Excellence in Financial Reporting

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shall continue to comply with the requirements of subparagraph 1.

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and final budgets pursuant to s. 200.065. The hearings shall be

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primarily for the purpose of hearing requests and complaints from

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the public regarding the budgets and the proposed tax levies and

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for explaining the budget and proposed or adopted amendments

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thereto, if any. The tentative budgets, adopted tentative

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budgets, and final budgets shall be filed in the office of the

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clerk of the circuit court county auditor as a public record. For

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counties that have websites, the tentative budgets and final

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budgets, as approved by the county commission, shall be made

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available online when filed with the clerk of the circuit court

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and shall remain online until the final budget is adopted for the

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next fiscal year. Sufficient reference in words and figures to

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identify the particular transactions shall be made in the minutes

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of the board to record its actions with reference to the budgets.

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Section 15. Section 166.241, Florida Statutes, is amended

306

to read:

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166.241 Fiscal years, appropriations, budgets, and budget

308

amendments.--

309

(1) As used in this section, the term:

310

(a) "Fund" means a fiscal and accounting entity with a

311

self-balancing set of accounts that are recorded and segregated

312

to account for specific activities or to attain certain

313

objectives in accordance with applicable laws, special

314

regulations, restrictions, or limitations, in accordance with

315

generally accepted accounting principles.

316

(b) "Object of expenditure" means the classification of

317

fund data by character of expenditure. The term "object of

318

expenditure" includes, but is not limited to, operating

319

expenditures or expenses, personal services, debt service,

320

capital outlay, grants, and transfers, in accordance with

321

generally accepted accounting principles.

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means any office, unit, department, board, commission, or

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dependent special district which is responsible for any

325

particular expenditures.

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(d) "Unreserved undesignated fund balance" means any fund

327

balance remaining after accounting for all reserved and

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designated general fund balances.

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(2)(1) Each municipality shall make provision for

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establishing a fiscal year beginning October 1 of each year and

331

ending September 30 of the following year.

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(3)(2) The governing body of each municipality shall adopt

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a budget each fiscal year. The budget shall must be adopted by

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ordinance or resolution unless otherwise specified in the

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respective municipality's charter. The amount available from

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taxation and other sources, including amounts carried over from

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prior fiscal years, must equal the total appropriations for

338

expenditures and reserves. The budget shall must regulate

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expenditures of the municipality, and it is unlawful for any

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officer of a municipal government to expend or contract for

341

expenditures in any fiscal year except in pursuance of budgeted

342

appropriations. The tentative budgets and final budgets, approved

343

by the governing body, shall be filed at a designated public

344

office within the boundaries of the municipality as a public

345

record. For municipalities that have websites, the tentative

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budgets and final budgets, approved by the governing body, shall

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be made available online when filed with the designated public

348

office and remain online until the final budget is adopted for

349

the next fiscal year.

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(4) Budgets that do not meet the Distinguished Budget

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Presentation Award criteria established by the Government Finance

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Officers Association and that exceed $1 million shall, by fund

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and by spending entity within each fund for the fiscal year, set

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forth the following:

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(a) All proposed budget expenditures summarized by the

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object of expenditure to be undertaken or executed by any

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spending entity during the fiscal year.

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(b) Anticipated revenues for the fiscal year.

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(d) The corresponding actual figures for the prior year,

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current year budget or estimated current year actual, and

362

proposed budget for the next fiscal year consistent with the

363

basis of accounting used to prepare the budget.

364

(e) Explanatory schedules or statements noting material

365

changes in proposed expenditures by spending entity.

366

(5) A municipality shall prepare a written summary, not to

367

exceed four pages, describing the important features of the

368

proposed budget. The summary shall include an overview of the

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municipality, a description of the previous fiscal year's

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performance, a review of the current fiscal year's revenues and

371

expenditures, and an economic outlook and future challenges or

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objectives description. The summary must include a statement of

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the budgetary basis of accounting used and a description of the

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services to be delivered during the fiscal year. The municipality

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shall make the summary available to municipal residents by

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posting the summary at a designated public office within the

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boundaries of the municipality and posting the summary

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prominently online if the municipality has a website.

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(6)(a) Municipalities that have received a Certificate of

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Achievement for Excellence in Financial Reporting from the

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Government Finance Officers Association shall make the

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Comprehensive Annual Financial Report available to municipal

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residents by posting the report at a designated public office

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within the boundaries of the municipality and posting the report

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prominently online if the municipality has a website.

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(b) Municipalities the budgets of which exceed $1 million

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and that have not received a Certificate of Achievement for

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Excellence in Financial Reporting from the Government Finance

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Officers Association shall, upon receipt of the tentative budgets

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of each spending entity and completion of any revisions made by

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the municipality, prepare a statement summarizing all of the

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adopted tentative budgets. This summary statement shall show for

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each budget and the total of all budgets, the proposed tax

394

millages, the balances, the reserves, and the total of each major

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classification of receipts and expenditures, classified according

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to the classification of accounts prescribed by the appropriate

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state agency, and a brief explanation of any material increase or

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decrease by spending entity. The municipality shall make the

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summary statement available to municipal residents by posting the

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statement at a designated public office within the boundaries of

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the municipality and posting the statement prominently online if

402

the municipality has a website.

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(7) The annual unreserved undesignated fund balance

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generated during an individual fiscal year shall not exceed 20

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percent of operating revenues or 90 days of regular general fund

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operating expenditures, whichever is greater, necessary to secure

407

and maintain credit ratings, meet seasonal shortfalls in cash

408

flow, and reduce susceptibility to emergency or unanticipated

409

expenditures or to address revenue shortfalls. Any remaining

410

unreserved undesignated fund balance generated during an

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individual fiscal year shall not be used to increase recurring

412

expenditures within the budget, but shall be carried forward to

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the next fiscal year in furtherance of the fund.

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(8)(3) The governing body of each municipality at any time

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within a fiscal year or within up to 60 days following the end of

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the fiscal year may amend a budget for that year as follows:

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(a) Appropriations for expenditures within a fund may be

418

decreased or increased by motion recorded in the minutes,

419

provided that the total of the appropriations of the fund is not

420

changed.

421

(b) The governing body may establish procedures by which

422

the designated budget officer may authorize certain budget

423

amendments within a department, provided that the total of the

424

appropriations of the department is not changed.

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specifically authorized in paragraph (a) or paragraph (b), the

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budget amendment must be adopted in the same manner as the

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original budget unless otherwise specified in the charter of the

429

respective municipality.

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Section 16. Section 189.418, Florida Statutes, is amended

431

to read:

432

189.418 Reports; budgets; audits.--

433

(1) As used in this section, the term:

434

(a) "Fund" means a fiscal and accounting entity with a

435

self-balancing set of accounts that are recorded and segregated

436

to account for specific activities or to attain certain

437

objectives in accordance with applicable laws, special

438

regulations, restrictions, or limitations, in accordance with

439

generally accepted accounting principles.

440

(b) "Object of expenditure" means the classification of

441

fund data by character of expenditure. The term "object of

442

expenditure" includes, but is not limited to, operating

443

expenditures or expenses, personal services, debt service,

444

capital outlay, grants, and transfers, in accordance with

445

generally accepted accounting principles.

446

447

district, means any office, unit, department, board, commission,

448

or institution which is responsible for any particular

449

expenditures.

450

(d) "Unreserved undesignated fund balance" means any fund

451

balance remaining after accounting for all reserved and

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designated general fund balances.

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(2)(1) When a new special district is created, the district

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must forward to the department, within 30 days after the adoption

455

of the special act, rule, ordinance, resolution, or other

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document that provides for the creation of the district, a copy

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of the document and a written statement that includes a reference

458

to the status of the special district as dependent or independent

459

and the basis for such classification. In addition to the

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document or documents that create the district, the district must

461

also submit a map of the district, showing any municipal

462

boundaries that cross the district's boundaries, and any county

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lines if the district is located in more than one county. The

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department must notify the local government or other entity and

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the district within 30 days after receipt of the document or

466

documents that create the district as to whether the district has

467

been determined to be dependent or independent.

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(3)(2) Any amendment, modification, or update of the

469

document by which the district was created, including changes in

470

boundaries, must be filed with the department within 30 days

471

after adoption. The department may initiate proceedings against

472

special districts as provided in s. 189.421 for failure to file

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the information required by this subsection.

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(4)(3) The governing body of each special district shall

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adopt a budget by resolution each fiscal year. The total amount

476

available from taxation and other sources, including amounts

477

carried over from prior fiscal years, must equal the total of

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appropriations for expenditures and reserves. The adopted budget

479

must regulate expenditures of the special district, and it is

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unlawful for any officer of a special district to expend or

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contract for expenditures in any fiscal year except in pursuance

482

of budgeted appropriations. Budgets that exceed $250,000 in

483

revenues and that do not meet the Distinguished Budget

484

Presentation Award criteria established by the Government Finance

485

Officers Association shall, by fund and by spending entity within

486

each fund for the fiscal year, set forth the following:

487

(a) All proposed budget expenditures summarized by the

488

object of expenditure to be undertaken or executed by any

489

spending entity during the fiscal year.

490

(b) Anticipated revenues for the fiscal year.

491

492

(d) The corresponding actual figures for the prior year,

493

current year budget or estimated current year actual, and

494

proposed budget for the next fiscal year consistent with the

495

basis of accounting used to prepare the budget.

496

(e) Explanatory schedules or statements noting material

497

changes in proposed expenditures by spending entity.

498

(5) Special districts the budgets of which exceed

499

$250,000 in revenues shall prepare a written summary, not to

500

exceed 4 pages, describing the important features of the

501

proposed budget. The summary shall include an overview of

502

the special district, a description of the previous fiscal

503

year's performance, a review of the current fiscal year's

504

revenues and expenditures, and an economic outlook and

505

future challenges or objectives description. The summary

506

must include a statement of the budgetary basis of

507

accounting used and a description of the services to be

508

delivered during the fiscal year. The special district shall

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make the summary available to district residents by posting

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the summary at a designated public office within the

511

boundaries of the district, or, if a public office is not

512

available within the boundaries, by posting with a public

513

office close to the boundaries of the special district. For

514

special districts websites, the district shall post the

515

summary prominently online.

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(6) For budgets that exceed $250,000 in revenues, tentative

517

budgets and final budgets, approved by the governing body, shall

518

be filed as a public record at a designated public office within

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the boundaries of the special district, or, if a public office is

520

not available within the boundaries, shall be filed with a public

521

office close to the boundaries of the special district. For

522

special districts that have websites, tentative budgets and final

523

budgets, approved by the governing body, shall be made available

524

online when filed with the designated public office and remain

525

online until the final budget is adopted for the next fiscal

526

year.

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(7)(a) Special districts that have received a Certificate

528

of Achievement for Excellence in Financial Reporting from the

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Government Finance Officers Association shall make the

530

Comprehensive Annual Financial Report available to district

531

residents by posting the report at a designated public office

532

within the boundaries of the special district, or, if a public

533

office is not available within the boundaries, shall file the

534

report with a public office close to the boundaries of the

535

special district and post the report prominently online if the

536

district has a website.

537

(b) Special districts the budgets of which exceed $250,000

538

in revenues and that have not received a Certificate of

539

Achievement for Excellence in Financial Reporting from the

540

Government Finance Officers Association shall, upon receipt of

541

the tentative budgets of each spending entity and completion of

542

any revisions made by the special district, prepare a statement

543

summarizing all of the adopted tentative budgets. This summary

544

statement shall show for each budget and the total of all

545

budgets, the proposed tax millages, the balances, the reserves,

546

and the total of each major classification of receipts and

547

expenditures, classified according to the classification of

548

accounts prescribed by the appropriate state agency, and a brief

549

explanation of any material increase or decrease by spending

550

entity. The special district shall make the summary statement

551

available to district residents by posting at a designated public

552

office within the boundaries of the special district, or, if a

553

public office is not available within the boundaries, the

554

statement shall be filed with a public office close to the

555

boundaries of the special district and post the statement

556

prominently online if the district has a website.

557

(8) The annual unreserved undesignated fund balance

558

generated during an individual fiscal year shall not exceed 20

559

percent of operating revenues or 90 days of regular general fund

560

operating expenditures, whichever is greater, necessary to secure

561

and maintain credit ratings, meet seasonal shortfalls in cash

562

flow, and reduce susceptibility to emergency or unanticipated

563

expenditures or to address revenue shortfalls. Any remaining

564

unreserved undesignated fund balance generated during an

565

individual fiscal year shall not be used to increase recurring

566

expenditures within the budget, but shall be carried forward to

567

the next fiscal year in furtherance of the fund.

568

(9)(4) The proposed budget of a dependent special district

569

shall be presented in accordance with generally accepted

570

accounting principles, contained within the general budget of the

571

local governing authority, and be clearly stated as the budget of

572

the dependent district. However, with the concurrence of the

573

local governing authority, a dependent district may be budgeted

574

separately.

575

(10)(5) The governing body of each special district at any

576

time within a fiscal year or within up to 60 days following the

577

end of the fiscal year may amend a budget for that year. The

578

budget amendment must be adopted by resolution.

579

(11)(6) A local governing authority may, in its discretion,

580

review the budget or tax levy of any special district located

581

solely within its boundaries.

582

(12)(7) All reports or information required to be filed

583

with a local governing authority under ss. 189.415, 189.416, and

584

189.417 and this section shall:

585

(a) When the local governing authority is a county, be

586

filed with the clerk of the board of county commissioners.

587

(b) When the district is a multicounty district, be filed

588

with the clerk of the county commission in each county.

589

590

be filed at the place designated by the municipal governing body.

591

Section 17. Paragraph (c) of subsection (3) and subsection

592

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

593

190.006 Board of supervisors; members and meetings.--

594

(3)

595

596

electors under this subsection shall conduct their campaigns in

597

accordance with the provisions of chapter 106 and shall file

598

qualifying papers and qualify for individual seats in accordance

599

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

600

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

601

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

602

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

603

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

604

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

605

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

606

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

607

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

608

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

609

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

610

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

611

election assessment is 1 percent of the maximum annual

612

compensation so provided. The filing fee and election assessment

613

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

614

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

615

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

616

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

617

supervisor, or an amount established by the electors at

618

referendum. In addition, each supervisor shall receive travel and

619

per diem expenses as set forth in s. 112.061.

620

Section 18. Paragraphs (d) and (e) of subsection (3),

621

paragraph (c) of subsection (4), and paragraph (a) of subsection

622

(6) of section 373.536, Florida Statutes, are amended to read:

623

373.536 District budget and hearing thereon.--

624

(3) BUDGET HEARINGS AND WORKSHOPS; NOTICE.--

625

(d) As provided in s. 200.065(2)(d), the board shall

626

publish one or more notices of its intention to adopt a final

627

budget for the district for the ensuing fiscal year. The notice

628

shall appear adjacent to an advertisement that sets forth the

629

tentative budget in a format meeting the budget summary

630

requirements of s. 129.03(3)(b). The district shall not include

631

expenditures of federal special revenues and state special

632

revenues when preparing the statement required by s.

633

200.065(3)(l). The notice and advertisement shall be published in

634

one or more newspapers having a combined general paid circulation

635

in each county in which the district lies and the advertisement

636

shall be posted online if the district has a website. Districts

637

may include explanatory phrases and examples in budget

638

advertisements published under s. 200.065 to clarify or

639

illustrate the effect that the district budget may have on ad

640

valorem taxes.

641

(e) In lieu of the advertisement setting forth the

642

tentative budget in a format meeting the budget summary

643

requirements of s. 129.03(3)(b), water management districts that

644

have received a Certificate of Achievement for Excellence in

645

Financial Reporting from the Government Finance Officers

646

Association shall cause the resulting Comprehensive Annual

647

Financial Report to be made available to district residents by

648

filing the report with the clerk of the circuit court of each

649

county within or partly within the district and by posting the

650

report prominently online if the district has a website. The

651

district shall also cause the website address of the report to be

652

advertised in one or more newspapers having a combined general

653

paid circulation in each county in which the district lies, and

654

the advertisement shall appear adjacent the advertisement

655

required pursuant to s. 200.065.

656

(f)(e) The hearing for adoption of a final budget and

657

millage rate shall be by and before the governing board of the

658

district as provided in s. 200.065 and may be continued from day

659

to day until terminated by the board.

660

(4) BUDGET CONTROLS.--

661

662

funds after the adoption of the final budget, those funds shall

663

be treated as unreserved undesignated funds. Unanticipated

664

undesignated funds do not include federal revenues, state special

665

revenues, matching funds, or local government or utility project

666

funds. The annual unreserved undesignated fund balance generated

667

during an individual fiscal year, as defined in s. 129.02(1),

668

shall not exceed 20 percent of operating revenues or 90 days of

669

regular general fund operating expenditures, whichever is

670

greater, necessary to secure and maintain credit ratings, meet

671

seasonal shortfalls in cash flow, and reduce susceptibility to

672

emergency or unanticipated expenditures or to address revenue

673

shortfalls. Any remaining unreserved undesignated fund balance

674

generated during an individual fiscal year shall not be used to

675

increase recurring expenditures within the budget, but shall be

676

carried forward to the next fiscal year in furtherance of the

677

fund. The final budget, except for unreserved undesignated funds,

678

may be amended by including unanticipated such funds, so long as

679

notice of intention to amend is published in the notice of the

680

governing board meeting at which the amendment will be

681

considered, pursuant to s. 120.525. The notice shall set forth a

682

summary of the proposed amendment. However, in the event of a

683

disaster or of an emergency arising to prevent or avert the same,

684

the governing board shall not be limited by the budget but shall

685

have authority to apply such funds as may be available therefor

686

or as may be procured for such purpose.

687

(6) FINAL BUDGET; ANNUAL AUDIT; CAPITAL IMPROVEMENTS PLAN;

688

WATER RESOURCE DEVELOPMENT WORK PROGRAM.--

689

(a) Each district must, by the date specified for each

690

item, furnish copies of the following documents to the Governor,

691

the President of the Senate, the Speaker of the House of

692

Representatives, the chairs of all legislative committees and

693

subcommittees having substantive or fiscal jurisdiction over the

694

districts, as determined by the President of the Senate or the

695

Speaker of the House of Representatives as applicable, the

696

secretary of the department, and the governing board of each

697

county in which the district has jurisdiction or derives any

698

funds for the operations of the district:

699

1. The adopted budget, to be furnished within 10 days after

700

its adoption.

701

2. A financial audit of its accounts and records, to be

702

furnished within 10 days after its acceptance by the governing

703

board. The audit must be conducted in accordance with the

704

provisions of s. 11.45 and the rules adopted thereunder. In

705

addition to the entities named above, the district must provide a

706

copy of the audit to the Auditor General within 10 days after its

707

acceptance by the governing board.

708

3. A 5-year capital improvements plan, to be included in

709

the consolidated annual report required by s. 373.036(7). The

710

plan must include expected sources of revenue for planned

711

improvements and must be prepared in a manner comparable to the

712

fixed capital outlay format set forth in s. 216.043.

713

4. A 5-year water resource development work program to be

714

furnished within 30 days after the adoption of the final budget.

715

The program must describe the district's implementation strategy

716

for the water resource development component of each approved

717

regional water supply plan developed or revised under s.

718

373.0361. The work program must address all the elements of the

719

water resource development component in the district's approved

720

regional water supply plans and must identify which projects in

721

the work program will provide water, explain how each water

722

resource development project will produce additional water

723

available for consumptive uses, estimate the quantity of water to

724

be produced by each project, and provide an assessment of the

725

contribution of the district's regional water supply plans in

726

providing sufficient water to meet the water supply needs of

727

existing and future reasonable-beneficial uses for a 1-in-10-year

728

drought event. Within 30 days after its submittal, the department

729

shall review the proposed work program and submit its findings,

730

questions, and comments to the district. The review must include

731

a written evaluation of the program's consistency with the

732

furtherance of the district's approved regional water supply

733

plans, and the adequacy of proposed expenditures. As part of the

734

review, the department shall give interested parties the

735

opportunity to provide written comments on each district's

736

proposed work program. Within 45 days after receipt of the

737

department's evaluation, the governing board shall state in

738

writing to the department which changes recommended in the

739

evaluation it will incorporate into its work program submitted as

740

part of the March 1 consolidated annual report required by s.

741

373.036(7) or specify the reasons for not incorporating the

742

changes. The department shall include the district's responses in

743

a final evaluation report and shall submit a copy of the report

744

to the Governor, the President of the Senate, and the Speaker of

745

the House of Representatives.

746

5. The Comprehensive Annual Financial Report of water

747

management districts that have received a Certificate of

748

Achievement for Excellence in Financial Reporting from the

749

Government Finance Officers Association.

750

Section 19. Subsection (1) of section 189.429, Florida

751

Statutes, is amended to read:

752

189.429 Codification.--

753

(1) Each district, by December 1, 2004, shall submit to the

754

Legislature a draft codified charter, at its expense, so that its

755

special acts may be codified into a single act for reenactment by

756

the Legislature, if there is more than one special act for the

757

district. The Legislature may adopt a schedule for individual

758

district codification. Any codified act relating to a district,

759

which act is submitted to the Legislature for reenactment, shall

760

provide for the repeal of all prior special acts of the

761

Legislature relating to the district. The codified act shall be

762

filed with the department pursuant to s. 189.418(3) 189.418(2).

763

Section 20. Section 191.015, Florida Statutes, is amended

764

to read:

765

191.015 Codification.--Each fire control district existing

766

on the effective date of this section, by December 1, 2004, shall

767

submit to the Legislature a draft codified charter, at its

768

expense, so that its special acts may be codified into a single

769

act for reenactment by the Legislature, if there is more than one

770

special act for the district. The Legislature may adopt a

771

schedule for individual district codification. Any codified act

772

relating to a district, which act is submitted to the Legislature

773

for reenactment, shall provide for the repeal of all prior

774

special acts of the Legislature relating to the district. The

775

codified act shall be filed with the Department of Community

776

Affairs pursuant to s. 189.418(3) 189.418(2).

777

Section 21. Effective July 1, 2008, section 218.315,

778

Florida Statutes, is created to read:

779

218.315 Local government transparency; contracts.--

780

(1) As used in this section, the term:

781

(a) "Contract" means any legally binding agreement executed

782

by a local government and a corporation or an individual for the

783

purchase of commodities or contractual services which requires

784

the expenditure of $5,000 or more. The term excludes the

785

contractual rights of local government employees and retirees who

786

are members of the Florida Retirement System or who are members

787

of a local government retirement system.

788

(b) "Corporation" means all corporations registered to do

789

business in the state, whether for profit or not for profit;

790

foreign corporations qualified to do business in this state or

791

actually doing business in this state, whether for profit or not

792

for profit; limited liability companies under chapter 608;

793

partnerships under chapter 620; a sole proprietorship as defined

794

in s. 440.02; or any other legal business entity, whether for

795

profit or not for profit.

796

797

property appraiser, supervisor of elections, and a clerk of the

798

circuit court.

799

(d) "Local government" means counties, municipalities,

800

water management districts, and special taxing districts that

801

have the authority to levy ad valorem taxes or non-ad valorem

802

assessments, but the term excludes school districts.

803

(e) "Individual" means a person, but excludes an employee

804

of a local government or an employee of the federal government

805

while acting in the capacity as employee.

806

(2) In accordance with the schedule provided in subsection

807

(5), the Department of Financial Services shall develop and

808

maintain a portal linking to websites maintained by the local

809

governments subject to the requirements of this section.

810

(3)(a) Each local government that has a website must

811

electronically post contract information relating to each

812

contract executed between the local government and a corporation

813

or an individual, or, for a county officer, between the county

814

officer and a corporation or an individual. The information must

815

be posted using the basic expenditure categories required in the

816

uniform format established under paragraph (c). The website must

817

be accessible without charge to any individual who has Internet

818

access using standard browsing software.

819

(b) To the extent possible, each local government's website

820

shall provide a link to an electronic copy of the contract. The

821

portion of a public record that is confidential or exempt shall

822

be redacted prior to posting.

823

824

uniform format to be used by each local government when posting

825

contract information. The uniform format must include:

826

1. The name of the local government or county officer who

827

is a party to the contract;

828

2. The name of each corporation or individual who is a

829

party to the contract;

830

3. The date and amount of the contract;

831

4. The purpose of the contract; and

832

5. The basic expenditure categories reported by local

833

governments in the annual financial report submitted to the

834

department under s. 218.32.

835

(4) Except as provided in this subsection, each local

836

government shall designate one central office to maintain all

837

contract information required to be reported. The county shall

838

maintain all contract information required to be reported by a

839

county officer. In cases where a local government does not have

840

an official website, the contract information must be maintained

841

in a local government office that is reasonably accessible to the

842

general public during normal business hours and capable of

843

providing contract information to a member of the general public

844

as a public-records request.

845

(5)(a) Information concerning contracts executed by a local

846

government or a county officer shall be reported at least

847

quarterly by each local government according to the following

848

schedule and in a uniform reporting format:

849

1. On or before December 31, 2009, all five water

850

management districts, any county having a population of 300,000

851

or more, any municipality having a population of 50,000 or more,

852

and any special taxing authority within such a county or

853

municipality shall report contract information required by this

854

section for contracts executed on or after October 1, 2009.

855

2. On or before December 31, 2010, any county having a

856

population of at least 50,000 but fewer than 300,000, any

857

municipality having a population of at least 10,000 but fewer

858

than 50,000, and any special taxing authority within such a

859

county or municipality shall report contract information required

860

by this section for contracts executed on or after October 1,

861

2010.

862

3. On or before December 31, 2011, any county having a

863

population of fewer than 50,000, any municipality having a

864

population of fewer than 10,000, and any special taxing authority

865

within such a county or municipality shall report contract

866

information required by this section for contracts executed on or

867

after October 1, 2011.

868

(b) The population estimates used by counties and

869

municipalities to meet the schedule requirements of this

870

subsection shall be those reported on April 1, 2009, by the

871

Office of Economic and Demographic Research to the Executive

872

Office of the Governor under s. 186.901.

873

(6) The Department of Financial Services may adopt rules

874

pursuant to ss. 120.536(1) and 120.54 to implement the provisions

875

of this section requiring the development and maintenance of the

876

state portal that links to the local government website and

877

requiring the development and distribution of the uniform

878

reporting format.

879

Section 22. State government transparency; contracts.--

880

(1) As used in this section, the term:

881

(a) "Contract" means any legally binding agreement executed

882

by a state agency and a corporation or an individual for the

883

purchase of commodities or contractual services which requires

884

the expenditure of $5,000 or more. The term excludes the

885

contractual rights of state employees and retirees who are

886

members of the Florida Retirement System.

887

(b) "Corporation" means all corporations registered to do

888

business in this state, whether for profit or not for profit;

889

foreign corporations qualified to do business in this state or

890

actually doing business in this state, whether for profit or not

891

for profit; limited liability companies under chapter 608,

892

Florida Statutes; partnerships under chapter 620, Florida

893

Statutes; a sole proprietorship as defined in s. 440.02, Florida

894

Statutes; or any other legal business entity, whether for profit

895

or not for profit.

896

897

to a corporation or an individual under a contract.

898

(d) "Individual" means a person, but excludes an employee

899

of a state agency or an employee of the Federal Government while

900

acting in the capacity as employee.

901

(2) The Executive Office of the Governor is directed to

902

develop and maintain a portal linking to the state agency

903

contract expenditures report maintained by the Department of

904

Financial Services and required under this section.

905

(3)(a) The Department of Financial Services is directed to

906

develop and maintain a contract expenditures report that provides

907

the following information:

908

1. The name of the state agency that is a party to a

909

contract;

910

2. The name of each corporation or individual who is a

911

party to a contract;

912

3. The date, amount, and purpose of the contract; and

913

4. Each expenditure made under the contract.

914

(b) The contract expenditures report must be maintained by

915

the department in a searchable website containing a navigation

916

bar that allows an individual having Internet access to search

917

for expenditure reports by governmental function, state agency,

918

or appropriation category.

919

(4)(a) Each state agency shall record each contract

920

executed between the agency and a corporation or an individual

921

and each payment made under the contract along with the contract

922

number in the department's Florida Accounting and Information

923

Resources contract subsystem as provided in s. 215.94(2), Florida

924

Statutes.

925

(b) To the extent possible, each state agency shall provide

926

a link to an electronic copy of the contract. The portion of a

927

public record which is confidential or exempt from inspection and

928

copying shall be redacted prior to posting.

929

(5) This section shall take effect July 1, 2008.

930

Section 23. Sections 1-9 of this act shall take effect

931

September 1, 2008, except that this section and sections 10-22 of

932

this act, except as otherwise expressly provided, shall take

933

effect upon becoming a law and apply to the 2008-2009 fiscal

934

year.

935

936

================ T I T L E A M E N D M E N T ================

937

And the title is amended as follows:

938

Delete lines 35-36

939

and insert:

940

extending the publication period; amending s. 112.061,

941

F.S.; revising certain per diem and travel requirements

942

and limitations; providing for application to certain

943

water management districts, authorities, and other

944

entities; amending s. 129.01, F.S.; providing limitations

945

on annual unreserved undesignated fund balances; amending

946

s. 129.02, F.S.; providing definitions; providing

947

additional requirements for budgets; requiring a proposed

948

budget summary; providing summary requirements; deleting

949

requirements for county fine and forfeiture fund budgets;

950

amending s. 129.021, F.S.; expanding application of

951

certain requirements for county officer budgets; amending

952

s. 129.03, F.S.; extending a time period for county budget

953

officers to prepare and present a tentative budget;

954

providing additional requirements for filing comprehensive

955

annual financial reports with clerks of circuit court and

956

county residents; providing requirements for posting

957

reports on websites; amending s. 166.241, F.S.; providing

958

definitions; providing additional requirements for filing

959

budgets by municipalities; providing budget disclosure

960

requirements; requiring a proposed budget summary;

961

providing summary requirements; providing additional

962

requirements for posting comprehensive annual financial

963

reports at certain public offices, online, and with

964

municipal residents; providing limitations on annual

965

unreserved undesignated fund balances; amending s.

966

189.418, F.S.; providing definitions; providing additional

967

requirements for filing budgets by special districts;

968

providing budget disclosure requirements; requiring a

969

proposed budget summary; providing summary requirements;

970

providing additional requirements for posting

971

comprehensive annual financial reports at certain public

972

offices, online, and with special district residents;

973

providing limitations on annual unreserved undesignated

974

fund balances; amending s. 190.006, F.S.; increasing the

975

amount of the filing fee and election assessment for

976

qualification of members of boards of supervisors of

977

community development districts; increasing the amount of

978

compensation for members of boards of supervisors;

979

amending s. 373.536, F.S.; providing additional

980

requirements for filing comprehensive annual financial

981

reports of water management districts with clerks of

982

circuit court, water management residents, and online;

983

providing limitations on annual unreserved undesignated

984

fund balances; amending ss. 189.429 and 191.015, F.S.;

985

correcting cross-references; providing applicability;

986

creating s. 218.315, F.S.; defining the terms "contract,"

987

"corporation," "county officer," "local government," and

988

"individual," for purposes of the act; providing that

989

contractual rights of local government employees and

990

retirees who are members of the Florida Retirement System

991

or a local government retirement system are not considered

992

contracts; directing the Department of Financial Services

993

to develop and maintain a portal linking to websites

994

maintained by local governments; requiring local

995

governments that have a website to electronically post

996

contract information relating to certain contracts;

997

providing that portions of a public record which are

998

confidential and exempt shall be redacted prior to

999

posting; requiring that access to the website be provided

1000

at no cost; requiring that electronic copies of contracts

1001

be provided in certain circumstances; requiring the

1002

Department of Financial Services to develop a uniform

1003

format to be used by local governments when posting

1004

contract information; requiring specific information be

1005

provided under the uniform format; requiring each local

1006

government to designate a central office to maintain all

1007

contract information; providing reporting requirements for

1008

local governments without a website; requiring that

1009

contract information be posted at least quarterly using

1010

the uniform format; establishing a schedule for local

1011

governments to meet requirements of the act; providing

1012

rulemaking authority; defining the terms "contract",

1013

"corporation", "expenditure" and "individual" for purposes

1014

of state government contract reporting; providing that

1015

contractual rights of state employees and retirees who are

1016

members of the Florida Retirement System are not

1017

considered contracts; directing the Executive Office of

1018

the Governor to develop and maintain a portal linking to

1019

the state agency contract expenditures report maintained

1020

by the Department of Financial Services; directing the

1021

department of develop and maintain a contract information

1022

report containing specified information; directing that

1023

the report be maintained by the department in a searchable

1024

website; directing that access to the website be provided

1025

at no charge to a user who has Internet access; directing

1026

each state agency to record information relating to

1027

contracts between the agency and a corporation or an

1028

individual; directing each agency to record payment

1029

information on specified contracts in the Florida

1030

Accounting and Information Resources contract subsystem;

1031

requiring that electronic copies of contracts be provided

1032

in certain circumstances; providing that portions of

1033

public records which are confidential and exempt from

1034

inspection and copying shall be redacted prior to posting;

1035

providing effective dates.

4/30/2008 7:15:00 AM 26-09137-08

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