Florida Senate - 2009 COMMITTEE AMENDMENT
Bill No. SB 1368
Barcode 371202
LEGISLATIVE ACTION
Senate . House
Comm: FAV .
03/24/2009 .
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The Committee on Community Affairs (Altman) recommended the
following:
1 Senate Substitute for Amendment (364524) (with title
2 amendment)
3
4 Delete everything after the enacting clause
5 and insert:
6 Section 1. Subsection (3) of section 28.36, Florida
7 Statutes, is amended to read:
8 28.36 Budget procedure.—There is hereby established a
9 budget procedure for the court-related functions of the clerks
10 of the court.
11 (3) Each proposed budget must shall further conform to the
12 requirements of ss. 129.01 and 129.03(2), and the following
13 requirements:
14 (a) On or before August 15 for each fiscal year thereafter,
15 the proposed budget shall be prepared, summarized, and submitted
16 by the clerk in each county to the Clerks of Court Operations
17 Corporation in the manner and form prescribed by the
18 corporation. The proposed budget must provide detailed
19 information on the anticipated revenues available and
20 expenditures necessary for the performance of the standard list
21 of court-related functions of the clerk’s office developed
22 pursuant to s. 28.35(4)(a) for the county fiscal year beginning
23 the following October 1.
24 (b) The proposed budget must be balanced, such that the
25 total of the estimated revenues available must equal or exceed
26 the total of the anticipated expenditures. The These revenues
27 include the following: cash balances brought forward from the
28 prior fiscal period; revenue projected to be received from fees,
29 service charges, court costs, and fines for court-related
30 functions during the fiscal period covered by the budget; and
31 supplemental revenue that may be requested pursuant to
32 subsection (4). The anticipated expenditures must be itemized as
33 required by the corporation, pursuant to contract with the Chief
34 Financial Officer.
35 (c) The proposed budget may include a contingency reserve
36 not to exceed 10 percent of the total budgeted appropriations
37 budget, provided that, overall, the proposed total budgeted
38 appropriations budget does not exceed the limits prescribed in
39 subsection (5).
40 Section 2. Subsections (1) and (2) of section 30.49,
41 Florida Statutes, are amended to read:
42 30.49 Budgets.—
43 (1) Pursuant to ss. 129.01 and s. 129.03(2), each sheriff
44 shall certify to the board of county commissioners a proposed
45 budget of expenditures for the carrying out of the powers,
46 duties, and operations of the office for the ensuing county
47 fiscal year of the county. The budget must conform to the
48 requirements of s. 129.01. The fiscal year of the sheriff shall
49 henceforth commence on October 1 and end on September 30 of each
50 year.
51 (2)(a) The sheriff shall submit with the proposed budget
52 his or her sworn certificate, stating that the proposed
53 expenditures are reasonable and necessary for the proper and
54 efficient operation of the office for the ensuing year.
55 (a) The proposed budget must shall show the estimated
56 amounts of all proposed expenditures for operating and equipping
57 the sheriff’s office and jail, excluding the cost of
58 construction, repair, or capital improvement of county buildings
59 during the such fiscal year. The expenditures must shall be
60 categorized at the appropriate fund level in accordance with the
61 following functional categories:
62 1. General law enforcement.
63 2. Corrections and detention alternative facilities.
64 3. Court services, excluding service of process.
65 (b) Within the appropriate fund and functional category,
66 expenditures shall be itemized in accordance with the uniform
67 chart of accounts prescribed by the Department of Financial
68 Services, as follows:
69 1. Personal services.
70 2. Operating expenses.
71 3. Capital outlay.
72 4. Debt service.
73 5. Nonoperating disbursements and contingency reserves.
74 (b)(c) The sheriff shall submit to the board of county
75 commissioners for consideration and inclusion in the county
76 budget, as deemed appropriate by the county, requests for
77 construction, repair, or capital improvement of county buildings
78 operated or occupied by the sheriff.
79 Section 3. Section 129.01, Florida Statutes, is amended to
80 read:
81 129.01 Budget system established.—There is hereby
82 established A budget system for the control of the finances of
83 the boards of county commissioners of the several counties of
84 the state is established, as follows:
85 (1) A budget There shall be prepared, approved, adopted,
86 and executed, as prescribed in this chapter, for the fiscal year
87 ending September 30, 1952, and for each fiscal year. At a
88 minimum, the budget must show for each fund, as thereafter, an
89 annual budget for such funds as may be required by law and or by
90 sound financial practices, budgeted revenues and expenditures by
91 organizational unit in detail consistent with the annual
92 financial report required under s. 218.32(1) and generally
93 accepted accounting principles. The adopted budget must shall
94 regulate all county expenditures control the levy of taxes and
95 the expenditure of money for all county purposes during the
96 ensuing fiscal year.
97 (2) The Each budget must shall conform to the following
98 general directions and requirements:
99 (a) The budget must shall be prepared, summarized, and
100 approved by the board of county commissioners of each county.
101 (b) The budget must shall be balanced, such that; that is,
102 the total of the estimated receipts available from taxation and
103 other sources, including balances brought forward from prior
104 fiscal years, must shall equal the total of the appropriations
105 for expenditures and reserves. It shall conform to the uniform
106 classification of accounts prescribed by the appropriate state
107 agency. The budgeted receipts must division of the budget shall
108 include 95 percent of all receipts reasonably to be anticipated
109 from all sources, including taxes to be levied, provided the
110 percent anticipated from ad valorem levies is shall be as
111 specified in s. 200.065(2)(a), and is 100 percent of the amount
112 of the balances of both cash and liquid securities estimated to
113 be brought forward at the beginning of the fiscal year. The
114 budgeted appropriations must appropriation division of the
115 budget shall include itemized appropriations for all
116 expenditures authorized by law, contemplated to be made, or
117 incurred for the benefit of the county during the said year and
118 the provision for the reserves authorized by this chapter. Both
119 the receipts and appropriations must divisions shall reflect the
120 approximate division of expenditures between countywide
121 expenditures and noncountywide expenditures and the division of
122 county revenues derived from or on behalf of the county as a
123 whole and county revenues derived from or on behalf of a
124 municipal service taxing unit, special district included within
125 the county budget, unincorporated area, service area, or program
126 area, or otherwise not received for or on behalf of the county
127 as a whole.
128 (c) Provision may be made for the following reserves:
129 1. A reserve for contingencies may be provided that does in
130 a sum not to exceed 10 percent of the total budgeted
131 appropriations of the budget.
132 2. A reserve for cash balance to be carried over may be
133 provided for the purpose of paying expenses from October 1 of
134 the ensuing fiscal year until the time when the revenues for
135 that year are expected to be available. This reserve may be not
136 more than 20 percent of the total budgeted appropriations.
137 However, receipts and balances of the budget; provided that for
138 the bond interest and sinking fund budget, this reserve may be
139 not more than the total maturities of debt, (both principal and
140 interest), which that will occur during the ensuing fiscal year,
141 plus the sinking fund requirements, computed on a straight-line
142 basis, for any outstanding obligations to be paid from the fund.
143 (d) An appropriation for “outstanding indebtedness” shall
144 be made to provide for the payment of vouchers that which have
145 been incurred in and charged against the budget for the current
146 year or a prior year, but that which are expected to be unpaid
147 at the beginning of the ensuing year for which the budget is
148 being prepared. The appropriation for the payment of such
149 vouchers shall be made in the same fund for which the expenses
150 were originally incurred.
151 (e) Any surplus arising from an excess of the estimated
152 cash balance over the estimated amount of unpaid obligations to
153 be carried over in a fund at the end of the current fiscal year
154 may be transferred to any of the other funds of the county, and
155 the amount so transferred shall be budgeted as a receipt to such
156 other funds. However, a; provided, that no such surplus:
157 1. In a fund raised for debt service may not shall be
158 transferred to another fund, except to a fund raised for the
159 same purposes in the same territory, unless the debt of such
160 territory has been extinguished, in which case it may be
161 transferred to any other fund raised for that territory.;
162 provided, further, that no such surplus
163 2. In a capital outlay reserve fund may not be transferred
164 to another fund until such time as the projects for which such
165 capital outlay reserve fund was raised have been completed and
166 all obligations paid.
167 Section 4. Subsection (6) of section 129.02, Florida
168 Statutes, is amended to read:
169 129.02 Requisites of budgets.—Each budget must shall
170 conform to the following specific directions and requirements:
171 (6) For each special district included within the county
172 budget, the operating fund budget must show estimated receipts
173 from taxation and other sources, including balances brought
174 forward from prior fiscal years, which must equal the total
175 appropriations. The budgeted appropriations must include
176 itemized appropriations for all shall contain an estimate of
177 receipts by source and balances as provided herein, and an
178 itemized estimate of expenditures that will need to be incurred
179 to carry on all functions and activities of the special district
180 as now or hereafter provided by law, including and of the
181 indebtedness of the special district, and the provision for
182 required reserves; also of the reserves for contingencies and
183 the balances, as hereinbefore provided, which should be carried
184 forward at the end of the year.
185 Section 5. Section 129.021, Florida Statutes, is amended to
186 read:
187 129.021 County officer budget information.—Notwithstanding
188 other provisions of law, the budgets of all county officers, as
189 submitted to the board of county commissioners, must shall be in
190 sufficient detail and contain such information as the board of
191 county commissioners may require in furtherance of their powers
192 and responsibilities provided in ss. 125.01(1)(q) and (r) and
193 (6) and 129.01 129.01(2)(b).
194 Section 6. Subsections (2) and (3) of section 129.03,
195 Florida Statutes, are amended to read:
196 129.03 Preparation and adoption of budget.—
197 (2) On or before June 1 of each year, the sheriff, the
198 clerk of the circuit court and county comptroller, the property
199 appraiser, the tax collector subject to a resolution entered
200 into pursuant to s. 145.022(1), and the supervisor of elections
201 shall each submit to the board of county commissioners a
202 tentative budget for their respective offices for the ensuing
203 fiscal year. However, the board of county commissioners may, by
204 resolution, require the tentative budgets to be submitted by May
205 1 of each year.
206 (3) Within No later than 15 days after certification of
207 value by the property appraiser pursuant to s. 200.065(1), the
208 county budget officer, after tentatively ascertaining the
209 proposed fiscal policies of the board for the ensuing fiscal
210 year, shall prepare and present to the board a tentative budget
211 for the ensuing fiscal year for each of the funds provided in
212 this chapter, including all estimated receipts, taxes to be
213 levied, and balances expected to be brought forward and all
214 estimated expenditures, reserves, and balances to be carried
215 over at the end of the year.
216 (a) The board of county commissioners shall receive and
217 examine the tentative budget for each fund and, subject to the
218 notice and hearing requirements of s. 200.065, shall require
219 such changes to be made as it deems shall deem necessary;
220 provided the budget remains shall remain in balance. The county
221 budget officer’s estimates of receipts other than taxes, and of
222 balances to be brought forward, may shall not be revised except
223 by a resolution of the board, duly passed and spread on the
224 minutes of the board. However, the board may allocate to any of
225 the funds of the county any anticipated receipts, other than
226 taxes levied for a particular fund, except receipts designated
227 or received to be expended for a particular purpose.
228 (b) Upon receipt of the tentative budgets and completion of
229 any revisions made by the board, the board shall prepare a
230 statement summarizing all of the adopted tentative budgets. The
231 This summary statement must shall show, for each budget and the
232 total of all budgets, the proposed tax millages, the balances,
233 the reserves, and the total of each major classification of
234 receipts and expenditures, classified according to the uniform
235 classification of accounts adopted prescribed by the Department
236 of Financial Services appropriate state agency. The board shall
237 cause this summary statement to be advertised one time in a
238 newspaper of general circulation published in the county, or by
239 posting at the courthouse door if there is no such newspaper,
240 and the advertisement must shall appear adjacent to the
241 advertisement required pursuant to s. 200.065.
242 (c) The board shall hold public hearings to adopt tentative
243 and final budgets pursuant to s. 200.065. The hearings shall be
244 primarily for the purpose of hearing requests and complaints
245 from the public regarding the budgets and the proposed tax
246 levies and for explaining the budget and proposed or adopted
247 amendments thereto, if any. The tentative and adopted tentative
248 budgets must be posted on the county’s official website before
249 the public hearings to consider such budgets. Upon adoption, the
250 final budget must be posted on the website. The tentative
251 budgets, adopted tentative budgets, and final budgets shall be
252 filed in the office of the county auditor as a public record.
253 Sufficient reference in words and figures to identify the
254 particular transactions shall be made in the minutes of the
255 board to record its actions with reference to the budgets.
256 Section 7. Subsection (1) and paragraphs (a) and (f) of
257 subsection (2) of section 129.06, Florida Statutes, are amended
258 to read:
259 129.06 Execution and amendment of budget.—
260 (1) Upon the final adoption of the budgets as provided in
261 this chapter, the budgets so adopted must shall regulate all the
262 expenditures of the county and each special district included
263 within the county budget, and the itemized estimates of
264 expenditures shall have the effect of fixed appropriations and
265 may shall not be amended, altered, or exceeded except as
266 provided in this chapter.
267 (a) The modified-accrual basis or accrual basis of
268 accounting must be followed for all funds in accordance with
269 generally accepted accounting principles.
270 (b) The cost of the investments provided in this chapter,
271 or the receipts from their sale or redemption, may must not be
272 treated as expense or income, but the investments on hand at the
273 beginning or end of each fiscal year must be carried as separate
274 items at cost in the fund balances; however, the amounts of
275 profit or loss received on their sale must be treated as income
276 or expense, as the case may be.
277 (2) The board at any time within a fiscal year may amend a
278 budget for that year, and may within the first 60 days of a
279 fiscal year amend the budget for the prior fiscal year, as
280 follows:
281 (a) Appropriations for expenditures within in any fund may
282 be decreased or and other appropriations in the same fund
283 correspondingly increased by motion recorded in the minutes,
284 provided that the total budgeted of the appropriations of the
285 fund is may not be changed. The board of county commissioners,
286 however, may establish procedures by which the designated budget
287 officer may authorize certain intradepartmental budget
288 amendments, provided that the total budgeted appropriations of
289 the fund is not department may not be changed.
290 (f) If a budget an amendment to a budget is required for a
291 purpose not specifically authorized in paragraphs (a)-(e),
292 unless otherwise prohibited by law, the amendment may be
293 authorized by resolution or ordinance of the board of county
294 commissioners adopted following a public hearing.
295 1. The public hearing must be advertised at least 2 days,
296 but not more than 5 days, before the date of the hearing. The
297 advertisement must appear in a newspaper of paid general
298 circulation and must identify the name of the taxing authority,
299 the date, place, and time of the hearing, and the purpose of the
300 hearing. The advertisement must also identify each budgetary
301 fund to be amended, the source of the funds, the use of the
302 funds, and the total amount of each fund’s budgeted
303 appropriations budget.
304 2. If the board amends the budget pursuant to this
305 paragraph, it must post the revised budget on the county’s
306 official website.
307 Section 8. Section 129.07, Florida Statutes, is amended to
308 read:
309 129.07 Unlawful to exceed the budget; certain contracts
310 void; commissioners contracting excess indebtedness personally
311 liable.—It is unlawful for The board of county commissioners may
312 not to expend or contract for expenditures the expenditure in
313 any fiscal year more than the amount of budgeted appropriations
314 in each fund’s budget, except as provided herein, and in no case
315 shall the total appropriations of any budget may not be
316 exceeded, except as provided in s. 129.06., and Any indebtedness
317 contracted for any purpose against either of the funds
318 enumerated in this chapter or for any purpose, the expenditure
319 for which is chargeable to either of said funds, is shall be
320 null and void, and a no suit or suits may not shall be
321 prosecuted in any court in this state for the collection of
322 same., and The members of the board of county commissioners
323 voting for and contracting for such amounts and the bonds of
324 such members are of said boards also shall be liable for the
325 excess indebtedness so contracted for.
326 Section 9. Section 129.201, Florida Statutes, is amended to
327 read:
328 129.201 Budget of supervisor of elections; manner and time
329 of preparation and presentation.—
330 (1) Pursuant to ss. 129.01 and s. 129.03(2), each
331 supervisor of elections shall certify to the board of county
332 commissioners, or county budget commission if there is one in
333 the county, a proposed budget for carrying out the powers,
334 duties, and operations of income and expenditures to fulfill the
335 duties, responsibilities, and operation of the office of the
336 supervisor of elections for the ensuing county fiscal year of
337 the county. The budget must conform to the requirements of s.
338 129.01. The fiscal year of the supervisor of elections commences
339 shall commence on October 1 of each year and ends shall end on
340 September 30 of the following year.
341 (2)(a) Each expenditure item in the budget for the
342 supervisor of elections shall be itemized generally as follows:
343 1. Compensation for the supervisor of elections and all
344 other personnel of the office.
345 2. Operating expenses.
346 3. Capital outlay.
347 4. Contingencies and transfers.
348 (b) To the extent appropriate, the budget shall be further
349 itemized in conformance with the Uniform Accounting System for
350 Local Units of Government in Florida adopted by rule of the
351 Chief Financial Officer.
352 (2)(3) The supervisor of elections shall furnish to the
353 board of county commissioners or the county budget commission
354 all relevant and pertinent information that the which such board
355 or commission deems shall deem necessary.
356 (3)(4) The board or commission, as appropriate the case may
357 be, may require the supervisor of elections to correct
358 mathematical, mechanical, factual, and clerical errors and
359 errors of form in the proposed budget. At the hearings held
360 pursuant to s. 200.065, the board or commission may amend,
361 modify, increase, or reduce any or all items of expenditure in
362 the proposed budget; and, as amended, modified, increased, or
363 reduced, such budget shall be approved by the board or
364 commission, giving written notice of its action to specific
365 items amended, modified, increased, or reduced.
366 (4)(5) The board or commission shall include in the county
367 budget the items of proposed expenditures as set forth in the
368 budget that are required by this section to be submitted, after
369 the budget has been reviewed and approved. The board or
370 commission shall include the supervisor of elections’ reserve
371 for contingencies provided herein in the reserve for
372 contingencies account in the general county budget.
373 (5)(6) The reserve for contingencies in the budget of a
374 supervisor of elections shall be governed by the same provisions
375 governing the amount and use of the reserve for contingencies
376 appropriated in the county budget.
377 (6)(7) The proposed budget shall be submitted to the board
378 of county commissioners or county budget commission pursuant to
379 s. 129.03(2), and the budget shall be included by the board or
380 commission in the general county budget.
381 (7)(8) The items placed in the budget of the board are
382 pursuant to this act shall be subject to the same provisions of
383 law as the county annual budget; however, an no amendment may be
384 made to the appropriations of the office of the supervisor of
385 elections may not be made without due notice of the change to
386 the supervisor of elections.
387 (8)(9) The budget of the supervisor of elections may be
388 increased by the board of county commissioners to cover such
389 expenses for emergencies and unanticipated expenses as are
390 recommended and justified by the supervisor of elections.
391 Section 10. Section 166.241, Florida Statutes, is amended
392 to read:
393 166.241 Fiscal years, appropriations, budgets, and budget
394 amendments.—
395 (1) Each municipality shall establish make provision for
396 establishing a fiscal year beginning October 1 of each year and
397 ending September 30 of the following year.
398 (2) The governing body of each municipality shall adopt a
399 budget each fiscal year. The budget must be adopted by ordinance
400 or resolution unless otherwise specified in the respective
401 municipality’s charter. The amount available from taxation and
402 other sources, including balances brought forward amounts
403 carried over from prior fiscal years, must equal the total
404 appropriations for expenditures and reserves. At a minimum, the
405 adopted budget must show for each fund, as required by law and
406 sound financial practices, budgeted revenues and expenditures by
407 organizational unit in detail consistent with the annual
408 financial report required under s. 218.32(1). The adopted budget
409 must regulate all expenditures of the municipality, and an it is
410 unlawful for any officer of a municipal government may not to
411 expend or contract for expenditures in any fiscal year except
412 pursuant to the adopted budget in pursuance of budgeted
413 appropriations.
414 (3) The tentative and adopted tentative budgets must be
415 posted on the municipality’s official website before the public
416 hearings held pursuant to s. 200.065 or other law to consider
417 such budgets. Upon adoption, the final budget must be posted on
418 the municipality’s official website. If the municipality does
419 not operate an official website, the tentative budget, adopted
420 tentative budget, and final budget must be posted on the website
421 of the county or counties in which the municipality is located.
422 (4)(3) The governing body of each municipality at any time
423 within a fiscal year or within up to 60 days following the end
424 of the fiscal year may amend a budget for that year as follows:
425 (a) Appropriations for expenditures within a fund may be
426 decreased or increased by motion recorded in the minutes,
427 provided that the total budgeted of the appropriations of the
428 fund is not changed.
429 (b) The governing body may establish procedures by which
430 the designated budget officer may authorize certain budget
431 amendments within a department, provided that the total budgeted
432 of the appropriations of the fund department is not changed.
433 (c) If a budget amendment is required for a purpose not
434 specifically authorized in paragraph (a) or paragraph (b), the
435 budget amendment must be adopted in the same manner as the
436 original budget unless otherwise specified in the municipality’s
437 charter of the respective municipality.
438 (5) If the governing body of a municipality amends the
439 budget pursuant to subsection (4), the revised budget must be
440 posted on the official website of the municipality or county or
441 counties in which the municipality is located.
442 Section 11. Subsections (3) through (7) of section 189.418,
443 Florida Statutes, are amended to read:
444 189.418 Reports; budgets; audits.—
445 (3) The governing body of each special district shall adopt
446 a budget by resolution each fiscal year. The total amount
447 available from taxation and other sources, including balances
448 brought forward amounts carried over from prior fiscal years,
449 must equal the total of appropriations for expenditures and
450 reserves. At a minimum, the adopted budget must show for each
451 fund, as required by law and sound financial practices, budgeted
452 revenues and expenditures by organizational unit in detail
453 consistent with the annual financial report required under s.
454 218.32(1). The adopted budget must regulate all expenditures of
455 the special district, and an it is unlawful for any officer of a
456 special district may not to expend or contract for expenditures
457 in any fiscal year except pursuant to the adopted budget in
458 pursuance of budgeted appropriations.
459 (4) The tentative and adopted tentative budgets must be
460 posted on the special district’s official website before the
461 budget hearings held pursuant to s. 200.065 or other law to
462 consider such budgets. Upon adoption, the final budget must be
463 posted on the special district’s official website. If the
464 special district does not operate an official website, the
465 tentative budget, adopted tentative budget, and final budget
466 must be posted on the website of the county or counties in which
467 the special district is located. This subsection and subsection
468 (3) do not apply to water management districts as defined within
469 s. 373.019.
470 (5)(4) The proposed budget of a dependent special district
471 must shall be presented in accordance with generally accepted
472 accounting principles, contained within the general budget of
473 the local governing authority, and be clearly stated as the
474 budget of the dependent district. However, with the concurrence
475 of the local governing authority, a dependent district may be
476 budgeted separately.
477 (6)(5) The governing body of each special district at any
478 time within a fiscal year or within up to 60 days following the
479 end of the fiscal year may amend a budget for that year as
480 follows:.
481 (a) Appropriations for expenditures within a fund may be
482 decreased or increased by motion recorded in the minutes if the
483 total budgeted appropriations of the fund is not changed.
484 (b) The governing body may establish procedures by which
485 the designated budget officer may authorize certain budget
486 amendments if the total budgeted appropriations of the fund is
487 not changed.
488 (c) If a budget amendment is required for a purpose not
489 specifically authorized in paragraph (a) or paragraph (b), the
490 budget amendment must be adopted by resolution.
491 (7) If the governing body of a special district amends the
492 budget as authorized by subsection (6), the revised budget must
493 be posted on the official website of the special district or
494 county or counties in which the special district is located.
495 (8)(6) A local governing authority may, in its discretion,
496 review the budget or tax levy of any special district located
497 solely within its boundaries.
498 (9)(7) All reports or information required to be filed with
499 a local governing authority under ss. 189.415, 189.416, and
500 189.417 and this section shall:
501 (a) If When the local governing authority is a county, be
502 filed with the clerk of the board of county commissioners.
503 (b) If When the district is a multicounty district, be
504 filed with the clerk of the county commission in each county.
505 (c) If When the local governing authority is a
506 municipality, be filed at the place designated by the municipal
507 governing body.
508 Section 12. Paragraphs (d) and (e) of subsection (1) of
509 section 218.32, Florida Statutes, are amended, and paragraph (g)
510 is added to that subsection, to read:
511 218.32 Annual financial reports; local governmental
512 entities.—
513 (1)
514 (d) Each local governmental entity that is required to
515 provide for an audit under in accordance with s. 218.39(1) must
516 submit the annual financial report with the audit report. a copy
517 of the audit report and annual financial report must be
518 submitted to the department within 45 days after the completion
519 of the audit report but no later than 9 12 months after the end
520 of the fiscal year.
521 (e) Each local governmental entity that is not required to
522 provide for an audit under report in accordance with s. 218.39
523 must submit the annual financial report to the department no
524 later than 9 months after the end of the fiscal April 30 of each
525 year. The department shall consult with the Auditor General in
526 the development of the format of annual financial reports
527 submitted pursuant to this paragraph. The format shall include
528 balance sheet information used to be utilized by the Auditor
529 General pursuant to s. 11.45(7)(f). The department must forward
530 the financial information contained within the these entities’
531 annual financial reports to the Auditor General in electronic
532 form. This paragraph does not apply to housing authorities
533 created under chapter 421.
534 (g) Each local governmental entity’s website must provide a
535 link to the department’s website to view the entity’s annual
536 financial report submitted to the department pursuant to this
537 section. If the local governmental entity does not have an
538 official website, the county government’s website must provide
539 the required link for the local governmental entity.
540 Section 13. Subsections (1) and (2) of section 218.35,
541 Florida Statutes, are amended to read:
542 218.35 County fee officers; financial matters.—
543 (1) Each county fee officer shall establish an annual
544 budget for carrying out the powers, duties, and operations of
545 his or her office for the ensuing county fiscal year which shall
546 clearly reflect the revenues available to said office and the
547 functions for which money is to be expended. The budget must
548 conform to the requirements of s. 129.01 shall be balanced; that
549 is, the total of estimated receipts, including balances brought
550 forward, shall equal the total of estimated expenditures and
551 reserves. The budgeting of segregated funds shall be made in
552 such manner that the relation between program and revenue source
553 as provided by law is retained.
554 (2) The clerk of the circuit court, functioning in his or
555 her capacity as clerk of the circuit and county courts and as
556 clerk of the board of county commissioners, shall prepare his or
557 her budget consistent with the requirements of s. 129.01, and in
558 two parts:
559 (a) The budget for funds necessary to perform court-related
560 functions as provided for in s. 28.36, which shall detail the
561 methodologies used to apportion costs between court-related and
562 non-court-related functions performed by the clerk.
563 (b) The budget relating to the requirements of the clerk as
564 clerk of the board of county commissioners, county auditor, and
565 custodian or treasurer of all county funds and other county
566 related duties.
567 Section 14. Subsections (1) and (8) of section 218.39,
568 Florida Statutes, are amended to read:
569 218.39 Annual financial audit reports.—
570 (1) If, by the first day in any fiscal year, a local
571 governmental entity, district school board, charter school, or
572 charter technical career center has not been notified that a
573 financial audit for that fiscal year will be performed by the
574 Auditor General, each of the following entities shall have an
575 annual financial audit of its accounts and records completed
576 within 9 12 months after the end of its fiscal year by an
577 independent certified public accountant retained by it and paid
578 from its public funds:
579 (a) Each county.
580 (b) Any municipality with revenues or the total of
581 expenditures and expenses in excess of $250,000.
582 (c) Any special district with revenues or the total of
583 expenditures and expenses in excess of $100,000.
584 (d) Each district school board.
585 (e) Each charter school established under s. 1002.33.
586 (f) Each charter technical center established under s.
587 1002.34.
588 (g) Each municipality with revenues or the total of
589 expenditures and expenses between $100,000 and $250,000 that has
590 not been subject to a financial audit pursuant to this
591 subsection for the 2 preceding fiscal years.
592 (h) Each special district with revenues or the total of
593 expenditures and expenses between $50,000 and $100,000 that has
594 not been subject to a financial audit pursuant to this
595 subsection for the 2 preceding fiscal years.
596 (8) All audits conducted under in accordance with this
597 section must be conducted in accordance with the rules of the
598 Auditor General adopted promulgated pursuant to s. 11.45. All
599 audit reports and the officer’s written statement of explanation
600 or rebuttal must be submitted to the Auditor General within 45
601 days after delivery of the audit report to the entity’s
602 governing body, but no later than 9 12 months after the end of
603 the fiscal year.
604 Section 15. Paragraph (c) of subsection (5) of section
605 373.536, Florida Statutes, is amended, and paragraph (c) is
606 added to subsection (6) of that section, to read:
607 373.536 District budget and hearing thereon.—
608 (5) TENTATIVE BUDGET CONTENTS AND SUBMISSION; REVIEW AND
609 APPROVAL.—
610 (c) Each water management district shall, by August 1 of
611 each year, submit for review a tentative budget to the Governor,
612 the President of the Senate, the Speaker of the House of
613 Representatives, the chairs of all legislative committees and
614 subcommittees with substantive or fiscal jurisdiction over water
615 management districts, as determined by the President of the
616 Senate or the Speaker of the House of Representatives as
617 applicable, the secretary of the department, and the governing
618 body of each county in which the district has jurisdiction or
619 derives any funds for the operations of the district. The
620 tentative budget must be posted on the water management
621 district’s official website before budget hearings held pursuant
622 to s. 200.065 or other law to consider such budgets.
623 (6) FINAL BUDGET; ANNUAL AUDIT; CAPITAL IMPROVEMENTS PLAN;
624 WATER RESOURCE DEVELOPMENT WORK PROGRAM.—
625 (c) Upon adoption, the final budget must be posted on the
626 water management district’s official website.
627 Section 16. Subsections (1) and (5) of section 1011.03,
628 Florida Statutes, are amended, and subsection (6) is added to
629 that section, to read:
630 1011.03 Public hearings; budget to be submitted to
631 Department of Education.—
632 (1) Each district school board must cause a summary of its
633 tentative budget, including the proposed millage levies as
634 provided for by law, and graphs illustrating a historical
635 summary of financial and demographic data, to be advertised at
636 least once one time as a full-page advertisement in the
637 newspaper with the largest circulation published in the district
638 or to be posted at the courthouse door if there be no such
639 newspaper. The board shall post the summary of its tentative
640 budget on the district’s official website. If the district does
641 not operate an official website, the summary must be posted on
642 the website of the county in which the district is located.
643 (5) The board shall hold public hearings to adopt tentative
644 and final budgets pursuant to s. 200.065. The hearings shall be
645 primarily for the purpose of hearing requests and complaints
646 from the public regarding the budgets and the proposed tax
647 levies and for explaining the budget and proposed or adopted
648 amendments thereto, if any. The tentative and adopted tentative
649 budgets must be posted on the district’s official website before
650 the budget hearings held pursuant to s. 200.065 or other law to
651 consider such budgets. Upon adoption, the final budget must be
652 posted on the district’s official website. If the district does
653 not operate an official website, the tentative budget, adopted
654 tentative budget, and final budget must be posted on the website
655 of the county in which it is located. The district school board
656 shall then require the superintendent to transmit forthwith two
657 copies of the adopted budget to the Department of Education for
658 approval as prescribed by law and rules of the State Board of
659 Education.
660 (6) If the governing body of a district amends the budget,
661 the revised budget must be posted on the official website of the
662 district or county in which the district is located.
663 Section 17. This act shall take effect July 1, 2009.
664
665 ================= T I T L E A M E N D M E N T ================
666 And the title is amended as follows:
667 Delete everything before the enacting clause
668 and insert:
669 A bill to be entitled
670 An act relating to local government budgets; amending s. 28.36,
671 F.S.; conforming provisions relating to proposed court budgets;
672 amending s. 30.49, F.S.; conforming provisions relating to
673 sheriff budgets; revising the categories for expenditures;
674 amending s. 129.01, F.S.; revising provisions relating to the
675 preparation of county budgets; amending s. 129.02, F.S.;
676 revising provisions relating to the preparation of special
677 district budgets; amending s. 129.021, F.S.; conforming cross
678 references; amending s. 129.03, F.S.; revising provisions
679 relating to the preparation of tentative county budgets;
680 requiring such budgets to be posted on the county’s website;
681 amending s. 129.06, F.S.; revising provisions relating to the
682 execution and amendment of county budgets; requiring revised
683 budgets to be posted on the county’s website; amending s.
684 129.07, F.S.; revising provisions relating to the prohibition
685 against exceeding the county budget; amending s. 129.201, F.S.;
686 conforming and revising provisions relating to the budget of the
687 supervisor of elections; amending s. 166.241, F.S.; revising
688 provisions relating to the preparation or amendment of municipal
689 budgets; requiring such budgets to be posted on the website of
690 the municipality or related county; amending s. 189.418, F.S.;
691 revising provisions relating to the preparation or amendment of
692 special district budgets; requiring such budgets to be posted on
693 the website of the district or related county; amending s.
694 218.32, F.S.; revising the schedule for submitting a local
695 governmental entity’s audit and annual financial reports to the
696 Department of Financial Services; requiring a local governmental
697 entity to provide a link to the entity’s financial report on the
698 department’s website; amending s. 218.35, F.S.; conforming
699 provisions relating to the preparation of county fee officer
700 budget; amending s. 218.39, F.S.; revising the timeframe for
701 completing a local governmental entity’s annual financial audit;
702 amending s. 373.536, F.S.; requiring water management district
703 budgets to be posted on the district’s website; amending s.
704 1011.03, F.S.; requiring the budgets of district school boards
705 to be posted on the website of the district or related county;
706 providing an effective date.