| 1 | A bill to be entitled |
| 2 | An act relating to local government accountability; |
| 3 | amending s. 218.32, F.S.; revising the schedule for |
| 4 | submitting a local governmental entity's audit and annual |
| 5 | financial reports to the Department of Financial Services; |
| 6 | requiring a local governmental entity to provide a link to |
| 7 | the entity's financial report on the department's website; |
| 8 | amending s. 218.39, F.S.; revising the timeframe for |
| 9 | completing a local governmental entity's annual financial |
| 10 | audit; providing an effective date. |
| 11 |
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| 12 | Be It Enacted by the Legislature of the State of Florida: |
| 13 |
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| 14 | Section 1. Paragraphs (d) and (e) of subsection (1) of |
| 15 | section 218.32, Florida Statutes, are amended, and paragraph (g) |
| 16 | is added to that subsection, to read: |
| 17 | 218.32 Annual financial reports; local governmental |
| 18 | entities.-- |
| 19 | (1) |
| 20 | (d) Each local governmental entity that is required to |
| 21 | provide for an audit under in accordance with s. 218.39(1) must |
| 22 | submit the annual financial report with the audit report. a copy |
| 23 | of the audit report and annual financial report must be |
| 24 | submitted to the department within 45 days after the completion |
| 25 | of the audit report but no later than 9 12 months after the end |
| 26 | of the fiscal year. |
| 27 | (e) Each local governmental entity that is not required to |
| 28 | provide for an audit under report in accordance with s. 218.39 |
| 29 | must submit the annual financial report to the department no |
| 30 | later than 9 months after the end of the fiscal April 30 of each |
| 31 | year. The department shall consult with the Auditor General in |
| 32 | the development of the format of annual financial reports |
| 33 | submitted pursuant to this paragraph. The format shall include |
| 34 | balance sheet information used to be utilized by the Auditor |
| 35 | General pursuant to s. 11.45(7)(f). The department must forward |
| 36 | the financial information contained within the these entities' |
| 37 | annual financial reports to the Auditor General in electronic |
| 38 | form. This paragraph does not apply to housing authorities |
| 39 | created under chapter 421. |
| 40 | (g) Each local governmental entity's website must provide |
| 41 | a link to the department's website to view the entity's annual |
| 42 | financial report submitted to the department pursuant to this |
| 43 | section. If the local governmental entity does not have an |
| 44 | official website, the county government's website shall provide |
| 45 | the required link for the local governmental entity. |
| 46 | Section 2. Subsections (1) and (8) of section 218.39, |
| 47 | Florida Statutes, are amended to read: |
| 48 | 218.39 Annual financial audit reports.-- |
| 49 | (1) If, by the first day in any fiscal year, a local |
| 50 | governmental entity, district school board, charter school, or |
| 51 | charter technical career center has not been notified that a |
| 52 | financial audit for that fiscal year will be performed by the |
| 53 | Auditor General, each of the following entities shall have an |
| 54 | annual financial audit of its accounts and records completed |
| 55 | within 9 12 months after the end of its fiscal year by an |
| 56 | independent certified public accountant retained by it and paid |
| 57 | from its public funds: |
| 58 | (a) Each county. |
| 59 | (b) Any municipality with revenues or the total of |
| 60 | expenditures and expenses in excess of $250,000. |
| 61 | (c) Any special district with revenues or the total of |
| 62 | expenditures and expenses in excess of $100,000. |
| 63 | (d) Each district school board. |
| 64 | (e) Each charter school established under s. 1002.33. |
| 65 | (f) Each charter technical center established under s. |
| 66 | 1002.34. |
| 67 | (g) Each municipality with revenues or the total of |
| 68 | expenditures and expenses between $100,000 and $250,000 that has |
| 69 | not been subject to a financial audit pursuant to this |
| 70 | subsection for the 2 preceding fiscal years. |
| 71 | (h) Each special district with revenues or the total of |
| 72 | expenditures and expenses between $50,000 and $100,000 that has |
| 73 | not been subject to a financial audit pursuant to this |
| 74 | subsection for the 2 preceding fiscal years. |
| 75 | (8) All audits conducted in accordance with this section |
| 76 | must be conducted in accordance with the rules of the Auditor |
| 77 | General promulgated pursuant to s. 11.45. All audit reports and |
| 78 | the officer's written statement of explanation or rebuttal must |
| 79 | be submitted to the Auditor General within 45 days after |
| 80 | delivery of the audit report to the entity's governing body, but |
| 81 | no later than 9 12 months after the end of the fiscal year. |
| 82 | Section 3. This act shall take effect July 1, 2009. |