CS/HB 931

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

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