HB 5709

1	A bill to be entitled
2	An act relating to joint legislative organizations;
3	repealing s. 11.42, F.S., relating to the Auditor General;
4	repealing ss. 11.51, 11.511, and 11.513, F.S., relating to
5	the Office of Program Policy Analysis and Government
6	Accountability; repealing s. 11.60, F.S., relating to the
7	Joint Administrative Procedures Committee; repealing s.
8	11.70, F.S., relating to the Legislative Committee on
9	Intergovernmental Relations; repealing s. 11.80, F.S.,
10	relating to the Joint Legislative Committee on Everglades
11	Oversight; repealing ss. 11.901-11.920, F.S., relating to
12	the Florida Government Accountability Act; repealing ss.
13	13.01-13.09, F.S., relating to interstate cooperation;
14	repealing ss. 13.90-13.996, F.S., relating to the Florida
15	Legislative Law Revision Council; repealing ss. 216.0446,
16	216.163(2)(f), and 282.322, F.S., relating to the review
17	of information technology resources needs and a special
18	monitoring process for designated information resources
19	management projects; repealing ss. 450.201, 450.221,
20	450.231, and 450.241, F.S., relating to the Legislative
21	Commission on Migrant and Seasonal Labor; renumbering s.
22	13.10, F.S., relating to state commissioners to the
23	National Conference of Commissioners on Uniform State
24	Laws; amending s. 1.01, F.S.; defining the terms
25	"Administrative Procedures Committee," "Legislative
26	Auditing Committee," "Legislative Accountability Office,"
27	and "Office of Economic and Demographic Research,"
28	applicable throughout the statutes; amending s. 11.40,
29	F.S.; revising duties of the Legislative Auditing
30	Committee; conforming provisions to changes made by the
31	act; amending s. 11.45, F.S.; defining the terms "Auditor
32	General" and "Presiding officer" for purposes of ss.
33	11.40-11.47, F.S.; providing duties of the Legislative
34	Accountability Office; providing for the office to perform
35	duties previously performed by, and be subject to
36	requirements previously imposed on, the Auditor General
37	and the Office of Program Policy Analysis and Government
38	Accountability; conforming provisions to changes made by
39	the act; amending s. 11.47, F.S.; applying penalties to
40	the director and staff of the Legislative Accountability
41	Office for failure to make a proper audit or examination,
42	making a false report, or failure to produce documents or
43	information; conforming provisions to changes made by the
44	act; amending ss. 112.3187 and 112.3189, F.S.; including
45	the Legislative Accountability Office within the Whistle-
46	blower's Act; amending s. 1000.01, F.S.; deleting
47	provisions relating to creation of the Council for
48	Education Policy Research and Improvement; amending ss.
49	11.9005, 29.0085, 112.313, 112.324, 163.055, 163.3245,
50	189.421, 189.428, 215.981, 216.181, 218.32, 218.38,
51	259.1053, 287.0943, 288.7001, 288.9610, 373.026, 373.036,
52	373.45926, 450.261, 590.33, 1001.453, 1004.28, and
53	1004.70, F.S.; conforming provisions to changes made by
54	the act; requesting the Division of Statutory Revision to
55	make conforming changes to the Florida Statutes; providing
56	an effective date.
57
58	Be It Enacted by the Legislature of the State of Florida:
59
60	Section 1.  Section 11.42, Florida Statutes, is repealed.
61	Section 2.  Sections 11.51, 11.511, and 11.513, Florida
62	Statutes, are repealed.
63	Section 3.  Section 11.60, Florida Statutes, is repealed.
64	Section 4.  Section 11.70, Florida Statutes, is repealed.
65	Section 5.  Section 11.80, Florida Statutes, is repealed.
66	Section 6.  Sections 11.901, 11.902, 11.903, 11.904,
67	11.905, 11.9055, 11.906, 11.907, 11.908, 11.910, 11.911, 11.917,
68	11.918, 11.919, and 11.920, Florida Statutes, are repealed.
69	Section 7.  Sections 13.01, 13.02, 13.03, 13.04, 13.05,
70	13.06, 13.07, 13.08, and 13.09, Florida Statutes, are repealed.
71	Section 8.  Sections 13.90, 13.91, 13.92, 13.93, 13.94,
72	13.95, 13.96, 13.97, 13.98, 13.99, 13.992, 13.993, 13.994,
73	13.995, and 13.996, Florida Statutes, are repealed.
74	Section 9.  Section 216.0446, paragraph (f) of subsection
75	(2) of section 216.163, and section 282.322, Florida Statutes,
76	are repealed.
77	Section 10.  Sections 450.201, 450.221, 450.231, and
78	450.241, Florida Statutes, are repealed.
79	Section 11.  Section 13.10, Florida Statutes, is renumbered
80	as section 11.249, Florida Statutes.
81	Section 12.  Subsections (16) through (19) are added to
82	section 1.01, Florida Statutes, to read:
83	1.01  Definitions.-In construing these statutes and each
84	and every word, phrase, or part hereof, where the context will
85	permit:
86	(16)  The term "Administrative Procedures Committee" means
87	a committee designated by joint rule of the Legislature or by
88	agreement between the President of the Senate and the Speaker of
89	the House of Representatives.
90	(17)  The term "Legislative Auditing Committee" means a
91	committee or committees designated by joint rule of the
92	Legislature, by the President of the Senate or the Speaker of
93	the House of Representatives, or by agreement between the
94	President of the Senate and the Speaker of the House of
95	Representatives.
96	(18)  The term "Legislative Accountability Office" means an
97	entity designated by joint rule of the Legislature or by
98	agreement between the President of the Senate and the Speaker of
99	the House of Representatives.
100	(19)  The term "Office of Economic and Demographic
101	Research" means an entity designated by joint rule of the
102	Legislature or by agreement between the President of the Senate
103	and the Speaker of the House of Representatives.
104	Section 13.  Section 11.40, Florida Statutes, is amended to
105	read:
106	11.40  Legislative Auditing Committee.-
107	(1)  There is created a standing joint committee of the
108	Legislature designated the Legislative Auditing Committee,
109	composed of 10 members as follows: 5 members of the Senate, to
110	be appointed by the President of the Senate, and 5 members of
111	the House of Representatives, to be appointed by the Speaker of
112	the House of Representatives. The terms of members shall be for
113	2 years and shall run from the organization of one Legislature
114	to the organization of the next Legislature. Vacancies occurring
115	during the interim period shall be filled in the same manner as
116	the original appointment. The members of the committee shall
117	elect a chair and vice chair. During the 2-year term, a member
118	of each house shall serve as chair for 1 year.
119	(2)  The committee shall be governed by joint rules of the
120	Senate and House of Representatives which shall remain in effect
121	until repealed or amended by concurrent resolution.
122	(3)  The Legislative Auditing Committee may direct the
123	Auditor General or the Office of Program Policy Analysis and
124	Government Accountability to conduct an audit, review, or
125	examination of any entity or record described in s. 11.45(2) or
126	(3).
127	(1)(4)  The Legislative Auditing Committee:
128	(a)  may take under investigation any matter within the
129	scope of an audit, review, or examination either completed or
130	then being conducted by the Legislative Accountability Office
131	Auditor General or the Office of Program Policy Analysis and
132	Government Accountability, and, in connection with such
133	investigation, may exercise the powers of subpoena by law vested
134	in a standing committee of the Legislature.
135	(b)  Shall provide oversight and management of the website
136	developed pursuant to s. 215.985.
137	(2)(5)  Following notification by the Legislative
138	Accountability Office Auditor General, the Department of
139	Financial Services, or the Division of Bond Finance of the State
140	Board of Administration of the failure of a local governmental
141	entity, district school board, charter school, or charter
142	technical career center to comply with the applicable provisions
143	within s. 11.45(4)-(6)(5)-(7), s. 218.32(1), or s. 218.38, the
144	Legislative Auditing Committee may schedule a hearing to. If a
145	hearing is scheduled, the committee shall determine if the
146	entity should be subject to further state action. If the
147	committee determines that the entity should be subject to
148	further state action, the committee shall:
149	(a)  In the case of a local governmental entity or district
150	school board, direct the Department of Revenue and the
151	Department of Financial Services to withhold any funds not
152	pledged for bond debt service satisfaction which are payable to
153	such entity until the entity complies with the law. The
154	committee shall specify the date such action shall begin, and
155	the directive must be received by the Department of Revenue and
156	the Department of Financial Services 30 days before the date of
157	the distribution mandated by law. The Department of Revenue and
158	the Department of Financial Services may implement the
159	provisions of this paragraph.
160	(b)  In the case of a special district, notify the
161	Department of Community Affairs that the special district has
162	failed to comply with the law. Upon receipt of notification, the
163	Department of Community Affairs shall proceed pursuant to the
164	provisions specified in s. 189.421.
165	(c)  In the case of a charter school or charter technical
166	career center, notify the appropriate sponsoring entity, which
167	may terminate the charter pursuant to ss. 1002.33 and 1002.34.
168	(3)(6)(a)  As used in this subsection, "independent
169	contract auditor" means a state-licensed certified public
170	accountant or firm with which a state-licensed certified public
171	accountant is currently employed or associated who is actively
172	engaged in the accounting profession.
173	(b)  Audits specified in this subsection cover the
174	quarterly compensation reports for the previous calendar year
175	for a random sample of 3 percent of all legislative branch
176	lobbying firms and a random sample of 3 percent of all executive
177	branch lobbying firms calculated using as the total number of
178	such lobbying firms those filing a compensation report for the
179	preceding calendar year. The committee shall provide for a
180	system of random selection of the lobbying firms to be audited.
181	(c)  The committee shall create and maintain a list of not
182	less than 10 independent contract auditors approved to conduct
183	the required audits. Each lobbying firm selected for audit in
184	the random audit process may designate one of the independent
185	contract auditors from the committee's approved list. Upon
186	failure for any reason of a lobbying firm selected in the random
187	selection process to designate an independent contract auditor
188	from the committee's list within 30 calendar days after being
189	notified by the committee of its selection, the committee shall
190	assign one of the available independent contract auditors from
191	the approved list to perform the required audit. No independent
192	contract auditor, whether designated by the lobbying firm or by
193	the committee, may perform the audit of a lobbying firm where
194	the auditor and lobbying firm have ever had a direct personal
195	relationship or any professional accounting, auditing, tax
196	advisory, or tax preparing relationship with each other. The
197	committee shall obtain a written, sworn certification subject to
198	s. 837.06, both from the randomly selected lobbying firm and
199	from the proposed independent contract auditor, that no such
200	relationship has ever existed.
201	(d)  Each independent contract auditor shall be engaged by
202	and compensated solely by the state for the work performed in
203	accomplishing an audit under this subsection.
204	(e)  Any violations of law, deficiencies, or material
205	misstatements discovered and noted in an audit report shall be
206	clearly identified in the audit report and be determined under
207	the rules of either house of the Legislature or under the joint
208	rules, as applicable.
209	(f)  If any lobbying firm fails to give full, frank, and
210	prompt cooperation and access to books, records, and associated
211	backup documents as requested in writing by the auditor, that
212	failure shall be clearly noted by the independent contract
213	auditor in the report of audit.
214	(g)  The committee shall establish procedures for the
215	selection of independent contract auditors desiring to enter
216	into audit contracts pursuant to this subsection. Such
217	procedures shall include, but not be limited to, a rating system
218	that takes into account pertinent information, including the
219	independent contract auditor's fee proposals for participating
220	in the process. All contracts under this subsection between an
221	independent contract auditor and the Speaker of the House of
222	Representatives and the President of the Senate shall be
223	terminable by either party at any time upon written notice to
224	the other, and such contracts may contain such other terms and
225	conditions as the Speaker of the House of Representatives and
226	the President of the Senate deem appropriate under the
227	circumstances.
228	(h)  The committee shall adopt guidelines that govern
229	random audits and field investigations conducted pursuant to
230	this subsection. The guidelines shall ensure that similarly
231	situated compensation reports are audited in a uniform manner.
232	The guidelines shall also be formulated to encourage compliance
233	and detect violations of the legislative and executive lobbying
234	compensation reporting requirements in ss. 11.045 and 112.3215
235	and to ensure that each audit is conducted with maximum
236	efficiency in a cost-effective manner. In adopting the
237	guidelines, the committee shall consider relevant guidelines and
238	standards of the American Institute of Certified Public
239	Accountants to the extent that such guidelines and standards are
240	applicable and consistent with the purposes set forth in this
241	subsection.
242	(i)  All audit reports of legislative lobbying firms shall,
243	upon completion by an independent contract auditor, be delivered
244	to the President of the Senate and the Speaker of the House of
245	Representatives for their respective review and handling. All
246	audit reports of executive branch lobbyists, upon completion by
247	an independent contract auditor, shall be delivered by the
248	auditor to the Commission on Ethics.
249	Section 14.  Section 11.45, Florida Statutes, is amended to
250	read:
251	11.45  Legislative Accountability Office Definitions;
252	duties; authorities; reports; rules.-
253	(1)  DEFINITIONS.-As used in ss. 11.40-11.47 11.40-11.515,
254	the term:
255	(a)  "Audit" means a financial audit, operational audit, or
256	performance audit.
257	(b)  "Auditor General" means the auditor appointed pursuant
258	to s. 2, Art. III of the State Constitution.
259	(c)(b)  "County agency" means a board of county
260	commissioners or other legislative and governing body of a
261	county, however styled, including that of a consolidated or
262	metropolitan government, a clerk of the circuit court, a
263	separate or ex officio clerk of the county court, a sheriff, a
264	property appraiser, a tax collector, a supervisor of elections,
265	or any other officer in whom any portion of the fiscal duties of
266	the above are under law separately placed.
267	(d)(c)  "Financial audit" means an examination of financial
268	statements in order to express an opinion on the fairness with
269	which they are presented in conformity with generally accepted
270	accounting principles and an examination to determine whether
271	operations are properly conducted in accordance with legal and
272	regulatory requirements. Financial audits must be conducted in
273	accordance with generally accepted auditing standards and
274	government auditing standards as adopted by the Board of
275	Accountancy.
276	(e)(d)  "Governmental entity" means a state agency, a
277	county agency, or any other entity, however styled, that
278	independently exercises any type of state or local governmental
279	function.
280	(f)(e)  "Local governmental entity" means a county agency,
281	municipality, or special district as defined in s. 189.403, but
282	does not include any housing authority established under chapter
283	421.
284	(g)(f)  "Management letter" means a statement of the
285	auditor's comments and recommendations.
286	(h)(g)  "Operational audit" means a financial-related audit
287	whose purpose is to evaluate management's performance in
288	administering assigned responsibilities in accordance with
289	applicable laws, administrative rules, and other guidelines and
290	to determine the extent to which the internal control, as
291	designed and placed in operation, promotes and encourages the
292	achievement of management's control objectives in the categories
293	of compliance, economic and efficient operations, reliability of
294	financial records and reports, and safeguarding of assets.
295	(i)(h)  "Performance audit" means an examination of a
296	program, activity, or function of a governmental entity,
297	conducted in accordance with applicable government auditing
298	standards or other professional auditing and evaluation
299	standards of other appropriate authoritative bodies. The term
300	includes an examination of issues related to:
301	1.  Economy, efficiency, or effectiveness of the state
302	agency or program to determine if the agency or program may be
303	operated more efficiently.
304	2.  Structure or design of the state agency or program to
305	accomplish its goals and objectives, and unbiased alternatives
306	for program modifications, including state agency or program
307	elimination.
308	3.  Adequacy of the program to meet the needs identified by
309	the Legislature or governing body.
310	4.  Alternative methods of providing program services or
311	products, including whether another federal, state, local, or
312	private entity may more efficiently perform the functions of the
313	agency or program.
314	5.  Goals, objectives, and performance measures used by the
315	agency to monitor and report program accomplishments.
316	6.  The accuracy or adequacy of public documents, reports,
317	or requests prepared under the program by state agencies.
318	7.  Compliance of the program with appropriate policies,
319	rules, or laws.
320	8.  Any other issues related to governmental entities as
321	directed by the Legislative Auditing Committee.
322	(j)(i)  "Political subdivision" means a separate agency or
323	unit of local government created or established by law and
324	includes, but is not limited to, the following and the officers
325	thereof: authority, board, branch, bureau, city, commission,
326	consolidated government, county, department, district,
327	institution, metropolitan government, municipality, office,
328	officer, public corporation, town, or village.
329	(k)  "Presiding officer" means the President of the Senate
330	or the Speaker of the House of Representatives.
331	(l)(j)  "State agency" means a separate agency or unit of
332	state government created or established by law and includes, but
333	is not limited to, the following and the officers thereof:
334	authority, board, branch, bureau, commission, department,
335	division, institution, office, officer, or public corporation,
336	as the case may be, except any such agency or unit within the
337	legislative branch of state government other than the Florida
338	Public Service Commission.
339	(2)  FORMATION AND PURPOSE.-
340	(a)  The Legislative Accountability Office shall be
341	organized as directed by the Legislature or by the agreement of
342	the presiding officers. Unless renewed or replaced following a
343	general election, such agreement or direction shall expire on
344	December 31 following each biennial general election unless an
345	earlier expiration is provided by the Legislature. In the
346	absence of such agreement or direction, each presiding officer
347	shall have independent discretion to assign statutory powers,
348	roles, and responsibilities of the Legislative Accountability
349	Office to the Auditor General or to any office under the
350	authority of the respective presiding officer. Either presiding
351	officer may assign roles and responsibilities to the Auditor
352	General provided that such assignment does not conflict with any
353	unexpired provision of joint rule, concurrent resolution, or
354	agreement of the presiding officers.
355	(b)  The purposes and functions of the Legislative
356	Accountability Office may include:
357	1.  Investigating all matters relating to the receipt and
358	expenditure of public funds.
359	2.  Analyzing the economy, effectiveness, and efficiency of
360	government entities.
361	3.  Providing relevant, timely work product to assist the
362	Legislature in its budgeting, lawmaking, and oversight
363	functions.
364	(c)  Unless otherwise directed or agreed, the Auditor
365	General shall be assigned to the Legislative Accountability
366	Office.
367	(d)  An employee of the Legislative Accountability Office
368	shall be exempt from s. 11.26(1) or (2) while performing an
369	audit under this section.
370	(3)(2)  SCOPE OF AUTHORITY DUTIES.-The Legislative
371	Accountability Office is authorized to conduct audits and
372	perform related duties as authorized by the Legislature of the
373	following Auditor General shall:
374	(a)  Conduct audits of records and perform related duties
375	as prescribed by law, concurrent resolution of the Legislature,
376	or as directed by the Legislative Auditing Committee.
377	(a)(b)  Annually conduct a financial audit of State
378	government, including any entity created or established by law.
379	(b)(c)  Any entity identified in s. 1000.04 Annually
380	conduct financial audits of all universities and district boards
381	of trustees of community colleges.
382	(c)(d)  Annually conduct financial audits of the accounts
383	and records of all District school boards in counties with
384	populations of fewer than 150,000, according to the most recent
385	federal decennial statewide census.
386	(e)  Through fiscal year 2008-2009, annually conduct an
387	audit of the Wireless Emergency Telephone System Fund as
388	described in s. 365.173.
389	(f)  Annually conduct audits of the accounts and records of
390	the Florida School for the Deaf and the Blind.
391	(g)  At least every 2 years, conduct operational audits of
392	the accounts and records of state agencies and universities. In
393	connection with these audits, the Auditor General shall give
394	appropriate consideration to reports issued by state agencies'
395	inspectors general or universities' inspectors general and the
396	resolution of findings therein.
397	(d)(h)  At least every 2 years, conduct a performance audit
398	of The local government financial reporting system, which, for
399	the purpose of this chapter, means any statutory provisions
400	related to local government financial reporting. The purpose of
401	such an audit is to determine the accuracy, efficiency, and
402	effectiveness of the reporting system in achieving its goals and
403	to make recommendations to the local governments, the Governor,
404	and the Legislature as to how the reporting system can be
405	improved and how program costs can be reduced. The Auditor
406	General shall determine the scope of such audits. The local
407	government financial reporting system should provide for the
408	timely, accurate, uniform, and cost-effective accumulation of
409	financial and other information that can be used by the members
410	of the Legislature and other appropriate officials to accomplish
411	the following goals:
412	1.  Enhance citizen participation in local government;
413	2.  Improve the financial condition of local governments;
414	3.  Provide essential government services in an efficient
415	and effective manner; and
416	4.  Improve decisionmaking on the part of the Legislature,
417	state agencies, and local government officials on matters
418	relating to local government.
419	(i)  Once every 3 years, conduct performance audits of the
420	Department of Revenue's administration of the ad valorem tax
421	laws as described in s. 195.096.
422	(j)  Once every 3 years, conduct Financial audits of the
423	accounts and records of all district school boards in counties
424	with populations of 125,000 or more, according to the most
425	recent federal decennial statewide census.
426	(k)  Once every 3 years, review a sample of each state
427	agency's internal audit reports to determine compliance with
428	current Standards for the Professional Practice of Internal
429	Auditing or, if appropriate, government auditing standards.
430	(e)(l)  Conduct audits of Local governmental entities when
431	determined to be necessary by the Auditor General, when directed
432	by the Legislative Auditing Committee, or when otherwise
433	required by law. No later than 18 months after the release of
434	the audit report, the Auditor General shall perform such
435	appropriate followup procedures as he or she deems necessary to
436	determine the audited entity's progress in addressing the
437	findings and recommendations contained within the Auditor
438	General's previous report. The Auditor General shall provide a
439	copy of his or her determination to each member of the audited
440	entity's governing body and to the Legislative Auditing
441	Committee.
442
443	The Auditor General shall perform his or her duties
444	independently but under the general policies established by the
445	Legislative Auditing Committee. This subsection does not limit
446	the Auditor General's discretionary authority to conduct other
447	audits or engagements of governmental entities as authorized in
448	subsection (3).
449	(3)  AUTHORITY FOR AUDITS AND OTHER ENGAGEMENTS.-The
450	Auditor General may, pursuant to his or her own authority, or at
451	the direction of the Legislative Auditing Committee, conduct
452	audits or other engagements as determined appropriate by the
453	Auditor General of:
454	(a)  The accounts and records of any governmental entity
455	created or established by law.
456	(b)  The information technology programs, activities,
457	functions, or systems of any governmental entity created or
458	established by law.
459	(c)  The accounts and records of any charter school created
460	or established by law.
461	(d)  The accounts and records of any direct-support
462	organization or citizen support organization created or
463	established by law. The Auditor General is authorized to require
464	and receive any records from the direct-support organization or
465	citizen support organization, or from its independent auditor.
466	(f)(e)  The public records associated with any
467	appropriation made by the Legislature to a nongovernmental
468	agency, corporation, or person. All records of a nongovernmental
469	agency, corporation, or person with respect to the receipt and
470	expenditure of such an appropriation shall be public records and
471	shall be treated in the same manner as other public records are
472	under general law.
473	(g)(f)  State financial assistance provided to any nonstate
474	entity as defined by s. 215.97.
475	(g)  The Tobacco Settlement Financing Corporation created
476	pursuant to s. 215.56005.
477	(h)  Any purchases of federal surplus lands for use as
478	sites for correctional facilities as described in s. 253.037.
479	(i)  Enterprise Florida, Inc., including any of its boards,
480	advisory committees, or similar groups created by Enterprise
481	Florida, Inc., and programs. The audit report may not reveal the
482	identity of any person who has anonymously made a donation to
483	Enterprise Florida, Inc., pursuant to this paragraph. The
484	identity of a donor or prospective donor to Enterprise Florida,
485	Inc., who desires to remain anonymous and all information
486	identifying such donor or prospective donor are confidential and
487	exempt from the provisions of s. 119.07(1) and s. 24(a), Art. I
488	of the State Constitution. Such anonymity shall be maintained in
489	the auditor's report.
490	(j)  The Florida Development Finance Corporation or the
491	capital development board or the programs or entities created by
492	the board. The audit or report may not reveal the identity of
493	any person who has anonymously made a donation to the board
494	pursuant to this paragraph. The identity of a donor or
495	prospective donor to the board who desires to remain anonymous
496	and all information identifying such donor or prospective donor
497	are confidential and exempt from the provisions of s. 119.07(1)
498	and s. 24(a), Art. I of the State Constitution. Such anonymity
499	shall be maintained in the auditor's report.
500	(h)(k)  The records pertaining to the use of funds from
501	voluntary contributions on a motor vehicle registration
502	application or on a driver's license application authorized
503	pursuant to ss. 320.023 and 322.081.
504	(i)(l)  The records pertaining to the use of funds from the
505	sale of specialty license plates described in chapter 320.
506	(m)  The transportation corporations under contract with
507	the Department of Transportation that are acting on behalf of
508	the state to secure and obtain rights-of-way for urgently needed
509	transportation systems and to assist in the planning and design
510	of such systems pursuant to ss. 339.401-339.421.
511	(n)  The acquisitions and divestitures related to the
512	Florida Communities Trust Program created pursuant to chapter
513	380.
514	(o)  The Florida Water Pollution Control Financing
515	Corporation created pursuant to s. 403.1837.
516	(p)  The school readiness system, including the early
517	learning coalitions, created under s. 411.01.
518	(q)  The Florida Special Disability Trust Fund Financing
519	Corporation created pursuant to s. 440.49.
520	(r)  Workforce Florida, Inc., or the programs or entities
521	created by Workforce Florida, Inc., created pursuant to s.
522	445.004.
523	(j)(s)  The corporation defined in s. 455.32 that is under
524	contract with the Department of Business and Professional
525	Regulation to provide administrative, investigative,
526	examination, licensing, and prosecutorial support services in
527	accordance with the provisions of s. 455.32 and the practice act
528	of the relevant profession.
529	(t)  The Florida Engineers Management Corporation created
530	pursuant to chapter 471.
531	(u)  The Investment Fraud Restoration Financing Corporation
532	created pursuant to chapter 517.
533	(k)(v)  The books and records of any permitholder that
534	conducts race meetings or jai alai exhibitions under chapter
535	550.
536	(w)  The corporation defined in part II of chapter 946,
537	known as the Prison Rehabilitative Industries and Diversified
538	Enterprises, Inc., or PRIDE Enterprises.
539	(x)  The Florida Virtual School pursuant to s. 1002.37.
540	(4)  SCHEDULING AND STAFFING OF AUDITS.-
541	(a)  Each financial audit required or authorized by this
542	section, when practicable, shall be made and completed within
543	not more than 9 months following the end of each audited fiscal
544	year of the state agency or political subdivision, or at such
545	lesser time which may be provided by law or concurrent
546	resolution or directed by the Legislative Auditing Committee.
547	When the Auditor General determines that conducting any audit or
548	engagement otherwise required by law would not be possible due
549	to workload or would not be an efficient or effective use of his
550	or her resources based on an assessment of risk, then, in his or
551	her discretion, the Auditor General may temporarily or
552	indefinitely postpone such audits or other engagements for such
553	period or any portion thereof, unless otherwise directed by the
554	committee.
555	(b)  The Auditor General may, when in his or her judgment
556	it is necessary, designate and direct any auditor employed by
557	the Auditor General to audit any accounts or records within the
558	authority of the Auditor General to audit. The auditor shall
559	report his or her findings for review by the Auditor General,
560	who shall prepare the audit report.
561	(c)  The audit report when final shall be a public record.
562	The audit workpapers and notes are not a public record; however,
563	those workpapers necessary to support the computations in the
564	final audit report may be made available by a majority vote of
565	the Legislative Auditing Committee after a public hearing
566	showing proper cause. The audit workpapers and notes shall be
567	retained by the Auditor General until no longer useful in his or
568	her proper functions, after which time they may be destroyed.
569	(d)  At the conclusion of the audit, the Auditor General or
570	the Auditor General's designated representative shall discuss
571	the audit with the official whose office is subject to audit and
572	submit to that official a list of the Auditor General's findings
573	which may be included in the audit report. If the official is
574	not available for receipt of the list of audit findings, then
575	delivery is presumed to be made when it is delivered to his or
576	her office. The official shall submit to the Auditor General or
577	the designated representative, within 30 days after the receipt
578	of the list of findings, his or her written statement of
579	explanation or rebuttal concerning all of the findings,
580	including corrective action to be taken to preclude a recurrence
581	of all findings.
582	(e)  The Auditor General shall provide the successor
583	independent certified public accountant of a district school
584	board with access to the prior year's working papers in
585	accordance with the Statements on Auditing Standards, including
586	documentation of planning, internal control, audit results, and
587	other matters of continuing accounting and auditing
588	significance, such as the working paper analysis of balance
589	sheet accounts and those relating to contingencies.
590	(4)(5)  PETITION FOR AN AUDIT BY THE AUDITOR GENERAL.-
591	(a)  After providing notice to the Legislative Auditing
592	Committee, the Legislative Accountability Office shall direct
593	the Auditor General to make an audit of any municipality when
594	whenever petitioned to do so by at least 20 percent of the
595	registered electors in the last general election of that
596	municipality pursuant to this subsection. The supervisor of
597	elections of the county in which the municipality is located
598	shall certify whether or not the petition contains the
599	signatures of at least 20 percent of the registered electors of
600	the municipality. After the completion of the audit, the
601	Legislative Accountability Office Auditor General shall
602	determine whether the municipality has the fiscal resources
603	necessary to pay the cost of the audit. The municipality shall
604	pay the cost of the audit within 90 days after the Legislative
605	Accountability Office's Auditor General's determination that the
606	municipality has the available resources. If the municipality
607	fails to pay the cost of the audit, the Department of Revenue
608	shall, upon certification of the Legislative Accountability
609	Office Auditor General, withhold from that portion of the
610	distribution pursuant to s. 212.20(6)(d)5. which is
611	distributable to such municipality, a sum sufficient to pay the
612	cost of the audit and shall deposit that sum into the General
613	Revenue Fund of the state.
614	(b)  At least one registered elector in the most recent
615	general election must file a letter of intent with the municipal
616	clerk prior to any petition of the electors of that municipality
617	for the purpose of an audit. Each petition must be submitted to
618	the supervisor of elections and contain, at a minimum:
619	1.  The elector's printed name;
620	2.  The signature of the elector;
621	3.  The elector's residence address;
622	4.  The elector's date of birth; and
623	5.  The date signed.
624
625	All petitions must be submitted for verification within 1
626	calendar year after the audit petition origination by the
627	municipal electors.
628	(5)(6)  REQUEST BY A LOCAL GOVERNMENTAL ENTITY FOR AN AUDIT
629	BY THE AUDITOR GENERAL.-Whenever a local governmental entity
630	requests the Legislative Accountability Office Auditor General
631	to conduct an audit of all or part of its operations and the
632	Legislative Accountability Office Auditor General conducts the
633	audit under his or her own authority or at the direction of the
634	Legislative Auditing Committee, the expenses of the audit shall
635	be paid by the local governmental entity. The Legislative
636	Accountability Office Auditor General shall estimate the cost of
637	the audit. Fifty percent of the cost estimate shall be paid by
638	the local governmental entity before the initiation of the audit
639	and deposited into the General Revenue Fund of the state. After
640	the completion of the audit, the Legislative Accountability
641	Office Auditor General shall notify the local governmental
642	entity of the actual cost of the audit. The local governmental
643	entity shall remit the remainder of the cost of the audit to the
644	Legislative Accountability Office Auditor General for deposit
645	into the General Revenue Fund of the state. If the local
646	governmental entity fails to comply with paying the remaining
647	cost of the audit, the Auditor General shall notify the
648	Legislative Auditing Committee. The committee shall proceed in
649	accordance with s. 11.40(5).
650	(6)(7)  AUDITOR GENERAL REPORTING REQUIREMENTS.-
651	(a)  The Auditor General shall notify the Legislative
652	Auditing Committee of any local governmental entity, district
653	school board, charter school, or charter technical career center
654	that does not comply with the reporting requirements of s.
655	218.39. The committee shall proceed in accordance with s.
656	11.40(5).
657	(a)(b)  The Legislative Accountability Office Auditor
658	General, in consultation with the Board of Accountancy, shall
659	review all audit reports submitted pursuant to s. 218.39. The
660	Legislative Accountability Office Auditor General shall request
661	any lawfully required significant items that were omitted in
662	violation of a rule adopted by the Auditor General. The items
663	must be provided within 45 days after the date of the request.
664	If the governmental entity does not comply with the Auditor
665	General's request, the Auditor General shall notify the
666	Legislative Auditing Committee. The committee shall proceed in
667	accordance with s. 11.40(5).
668	(c)  The Auditor General shall provide annually a list of
669	those special districts which are not in compliance with s.
670	218.39 to the Special District Information Program of the
671	Department of Community Affairs.
672	(b)(d)  During its the Auditor General's review of audit
673	reports, the Legislative Accountability Office he or she shall
674	contact those units of local government, as defined in s.
675	218.403, that are not in compliance with s. 218.415 and request
676	evidence of corrective action. The unit of local government
677	shall provide the Legislative Accountability Office Auditor
678	General with evidence of corrective action within 45 days after
679	the date it is requested by the Legislative Accountability
680	Office Auditor General. If the unit of local government fails to
681	comply with the Auditor General's request, the Auditor General
682	shall notify the Legislative Auditing Committee. The committee
683	shall proceed in accordance with s. 11.40(5).
684	(c)(e)  The Auditor General shall notify the Governor or
685	the Commissioner of Education, as appropriate, and the
686	Legislative Auditing Committee of any audit report reviewed by
687	the Auditor General pursuant to paragraph (b) which contains a
688	statement that a local governmental entity, charter school,
689	charter technical career center, or district school board has
690	met one or more of the conditions specified in s. 218.503. If
691	the Legislative Accountability Office Auditor General requests a
692	clarification regarding information included in an audit report
693	to determine whether a local governmental entity, charter
694	school, charter technical career center, or district school
695	board has met one or more of the conditions specified in s.
696	218.503, the requested clarification must be provided within 45
697	days after the date of the request. If the local governmental
698	entity, charter school, charter technical career center, or
699	district school board does not comply with the Auditor General's
700	request, the Auditor General shall notify the Legislative
701	Auditing Committee. If, after obtaining the requested
702	clarification, the Auditor General determines that the local
703	governmental entity, charter school, charter technical career
704	center, or district school board has met one or more of the
705	conditions specified in s. 218.503, he or she shall notify the
706	Governor or the Commissioner of Education, as appropriate, and
707	the Legislative Auditing Committee.
708	(f)  The Auditor General shall annually compile and
709	transmit to the President of the Senate, the Speaker of the
710	House of Representatives, and the Legislative Auditing Committee
711	a summary of significant findings and financial trends
712	identified in audit reports reviewed in paragraph (b) or
713	otherwise identified by the Auditor General's review of such
714	audit reports and financial information, and identified in
715	audits of district school boards conducted by the Auditor
716	General. The Auditor General shall include financial information
717	provided pursuant to s. 218.32(1)(e) for entities with fiscal
718	years ending on or after June 30, 2003, within his or her
719	reports submitted pursuant to this paragraph.
720	(d)(g)  If the Legislative Accountability Office Auditor
721	General discovers significant errors, improper practices, or
722	other significant discrepancies in connection with its his or
723	her audits of a state agency or state officer, the Legislative
724	Accountability Office Auditor General shall notify the President
725	of the Senate, the Speaker of the House of Representatives, and
726	the Legislative Auditing Committee. The President of the Senate
727	and the Speaker of the House of Representatives shall promptly
728	forward a copy of the notification to the chairs of the
729	respective legislative committees, which in the judgment of the
730	President of the Senate and the Speaker of the House of
731	Representatives are substantially concerned with the functions
732	of the state agency or state officer involved. Thereafter, and
733	in No event later than the 10th day of the next succeeding
734	regular legislative session, the person in charge of the state
735	agency involved, or the state officer involved, as appropriate
736	the case may be, shall explain in writing to the President of
737	the Senate, the Speaker of the House of Representatives, and to
738	the Legislative Auditing Committee the reasons or justifications
739	for such errors, improper practices, or other significant
740	discrepancies and the corrective measures, if any, taken by the
741	agency.
742	(e)  An audit report, when final, shall be a public record.
743	The audit workpapers and notes are not a public record; however,
744	those workpapers necessary to support the computations in the
745	final audit report may be made available by a majority vote of
746	the Legislative Auditing Committee after a public hearing
747	showing proper cause.
748	(f)  At the conclusion of an audit, the Legislative
749	Accountability Office shall discuss the audit with the official
750	whose office is subject to audit and submit to that official a
751	list of the findings, which may be included in the audit report.
752	If the official is not available for receipt of the list of
753	audit findings, then delivery is presumed to be made when it is
754	delivered to his or her office. The official shall submit to the
755	Legislative Accountability Office, within 30 days after the
756	receipt of the list of findings, his or her written statement of
757	explanation or rebuttal concerning all of the findings,
758	including corrective action to be taken to preclude a recurrence
759	of all findings.
760	(g)  The successor independent certified public accountant
761	of a district school board shall be entitled to access the prior
762	year's working papers of the Legislative Accountability Office
763	in accordance with the Statements on Auditing Standards,
764	including documentation of planning, internal control, audit
765	results, and other matters of continuing accounting and auditing
766	significance, such as the working paper analysis of balance
767	sheet accounts and those relating to contingencies.
768	(h)  The Auditor General shall transmit to the President of
769	the Senate, the Speaker of the House of Representatives, and the
770	Legislative Auditing Committee by December 1 of each year a list
771	of statutory and fiscal changes recommended by the Auditor
772	General. The Auditor General may also transmit recommendations
773	at other times of the year when the information would be timely
774	and useful for the Legislature.
775	(7)(8)  RULES OF THE AUDITOR GENERAL.-Upon recommendation
776	of the Legislative Accountability Office, the Auditor General
777	may adopt reasonable rules and regulations necessary to
778	facilitate audits that the Legislative Accountability Office is
779	authorized to perform. The Legislative Accountability Office may
780	enforce such rules. Upon recommendation of the Legislative
781	Accountability Office Auditor General, made in consultation with
782	the Board of Accountancy, the Auditor General shall adopt rules
783	for the form and conduct of all financial audits performed by
784	independent certified public accountants pursuant to ss.
785	215.981, 218.39, 1001.453, 1004.28, and 1004.70. The rules for
786	audits of local governmental entities, charter schools, charter
787	technical career centers, and district school boards must
788	include, but are not limited to, requirements for the reporting
789	of information necessary to carry out the purposes of the Local
790	Governmental Entity, Charter School, Charter Technical Career
791	Center, and District School Board Financial Emergencies Act as
792	stated in s. 218.501.
793	(8)  REPORTS OF MISUSE, WASTE, OR FRAUD.-An employee, as
794	defined in s. 112.3187, may report directly to the Legislative
795	Accountability Office any act or suspected act of misuse, waste,
796	or fraud of public funds. Upon finding misuse or fraud of public
797	funds in any agency after an investigation, or upon receipt of a
798	final report from the Chief Inspector General demonstrating
799	misuse or fraud, the Legislative Accountability Office shall
800	recommend to the Legislative Budget Commission an amount of an
801	agency's appropriation to withhold until the violation is
802	remedied. The recommendation may not jeopardize the critical
803	functions of the agency and shall reasonably relate to the
804	amount of misuse or fraud. The Legislative Budget Commission may
805	approve, disapprove, or modify the recommendation.
806	(9)  AUDIT PROCESS.-Unless otherwise directed or specified,
807	audits described in subsection (2) may be conducted annually.
808	Audits shall be performed independently but under the general
809	policies established pursuant to the above specified direction
810	of the Legislature or its presiding officers. This section does
811	not limit the discretion of the Legislative Accountability
812	Office or the Auditor General to conduct other audits or
813	engagements of governmental entities consistent with legislative
814	direction.
815	(9)  TECHNICAL ADVICE PROVIDED BY THE AUDITOR GENERAL.-The
816	Auditor General may provide technical advice to:
817	(a)  The Department of Education in the development of a
818	compliance supplement for the financial audit of a district
819	school board conducted by an independent certified public
820	accountant.
821	(b)  Governmental entities on their financial and
822	accounting systems, procedures, and related matters.
823	(c)  Governmental entities on promoting the building of
824	competent and efficient accounting and internal audit
825	organizations in their offices.
826	Section 15.  Subsection (2) of section 11.47, Florida
827	Statutes, is amended to read:
828	11.47  Penalties; failure to make a proper audit or
829	examination; making a false report; failure to produce documents
830	or information.-
831	(2)  The Auditor General, the director of the Legislative
832	Accountability Office, a staff member employed by the
833	Legislative Accountability Office, or an employee of the Senate
834	or House of Representatives directed to perform an audit under
835	s. 11.45 commits a misdemeanor of the first degree, punishable
836	as provided in s. 775.082 or s. 775.083, for the willful failure
837	or refusal of the Auditor General, director of the Office of
838	Program Policy Analysis and Government Accountability, or any
839	staff employed by the Auditor General or the Office of Program
840	Policy Analysis and Government Accountability to make a proper
841	audit or examination in line with his or her duty, the willful
842	making of a false report as to any audit or examination, or the
843	willful failure or refusal to report a shortage or
844	misappropriation of funds or property shall be cause for removal
845	from such office or employment, and the Auditor General, the
846	director of the Office of Program Policy Analysis and Government
847	Accountability, or a staff member shall be guilty of a
848	misdemeanor of the first degree, punishable as provided in s.
849	775.082 or s. 775.083.
850	Section 16.  Subsection (5) of section 11.9005, Florida
851	Statutes, is amended to read:
852	11.9005  Government Efficiency Task Force.-
853	(5)  The task force shall develop recommendations for
854	improving governmental operations and reducing costs. Staff to
855	assist the task force in performing its duties shall be assigned
856	by the President of the Senate, the Speaker of the House of
857	Representatives, and the Governor. The task force shall consider
858	reports issued by the Legislative Accountability Office Auditor
859	General, the Office of Program Policy Analysis and Government
860	Accountability, and agency inspectors general in developing its
861	recommendations.
862	Section 17.  Subsection (1) of section 29.0085, Florida
863	Statutes, is amended to read:
864	29.0085  Annual statement of certain revenues and
865	expenditures.-
866	(1)  Each county shall submit annually to the Chief
867	Financial Officer a statement of revenues and expenditures as
868	set forth in this section in the form and manner prescribed by
869	the Chief Financial Officer in consultation with the President
870	of the Senate and the Speaker of the House of Representatives
871	Legislative Committee on Intergovernmental Relations, provided
872	that such statement identify total county expenditures on each
873	of the services outlined in s. 29.008.
874	Section 18.  Paragraph (a) of subsection (9) of section
875	112.313, Florida Statutes, is amended to read:
876	112.313  Standards of conduct for public officers,
877	employees of agencies, and local government attorneys.-
878	(9)  POSTEMPLOYMENT RESTRICTIONS; STANDARDS OF CONDUCT FOR
879	LEGISLATORS AND LEGISLATIVE EMPLOYEES.-
880	(a)1.  It is the intent of the Legislature to implement by
881	statute the provisions of s. 8(e), Art. II of the State
882	Constitution relating to legislators, statewide elected
883	officers, appointed state officers, and designated public
884	employees.
885	2.  As used in this paragraph:
886	a.  "Employee" means:
887	(I)  Any person employed in the executive or legislative
888	branch of government holding a position in the Senior Management
889	Service as defined in s. 110.402 or any person holding a
890	position in the Selected Exempt Service as defined in s. 110.602
891	or any person having authority over policy or procurement
892	employed by the Department of the Lottery.
893	(II)  The Auditor General as defined in s. 11.45, the
894	director of the Legislative Accountability Office of Program
895	Policy Analysis and Government Accountability, the Sergeant at
896	Arms and Secretary of the Senate, and the Sergeant at Arms and
897	Clerk of the House of Representatives.
898	(III)  The executive director of the Legislative Committee
899	on Intergovernmental Relations and the executive director and
900	deputy executive director of the Commission on Ethics.
901	(IV)  An executive director, staff director, or deputy
902	staff director of each joint committee, standing committee, or
903	select committee of the Legislature; an executive director,
904	staff director, executive assistant, analyst, or attorney of the
905	Office of the President of the Senate, the Office of the Speaker
906	of the House of Representatives, the Senate Majority Party
907	Office, Senate Minority Party Office, House Majority Party
908	Office, or House Minority Party Office; or any person, hired on
909	a contractual basis, having the power normally conferred upon
910	such persons, by whatever title.
911	(V)  The Chancellor and Vice Chancellors of the State
912	University System; the general counsel to the Board of Governors
913	of the State University System; and the president, provost, vice
914	presidents, and deans of each state university.
915	(VI)  Any person, including an other-personal-services
916	employee, having the power normally conferred upon the positions
917	referenced in this sub-subparagraph.
918	b.  "Appointed state officer" means any member of an
919	appointive board, commission, committee, council, or authority
920	of the executive or legislative branch of state government whose
921	powers, jurisdiction, and authority are not solely advisory and
922	include the final determination or adjudication of any personal
923	or property rights, duties, or obligations, other than those
924	relative to its internal operations.
925	c.  "State agency" means an entity of the legislative,
926	executive, or judicial branch of state government over which the
927	Legislature exercises plenary budgetary and statutory control.
928	3.  No member of the Legislature, appointed state officer,
929	or statewide elected officer shall personally represent another
930	person or entity for compensation before the government body or
931	agency of which the individual was an officer or member for a
932	period of 2 years following vacation of office. No member of the
933	Legislature shall personally represent another person or entity
934	for compensation during his or her term of office before any
935	state agency other than judicial tribunals or in settlement
936	negotiations after the filing of a lawsuit.
937	4.  An agency employee, including an agency employee who
938	was employed on July 1, 2001, in a Career Service System
939	position that was transferred to the Selected Exempt Service
940	System under chapter 2001-43, Laws of Florida, may not
941	personally represent another person or entity for compensation
942	before the agency with which he or she was employed for a period
943	of 2 years following vacation of position, unless employed by
944	another agency of state government.
945	5.  Any person violating this paragraph shall be subject to
946	the penalties provided in s. 112.317 and a civil penalty of an
947	amount equal to the compensation which the person receives for
948	the prohibited conduct.
949	6.  This paragraph is not applicable to:
950	a.  A person employed by the Legislature or other agency
951	prior to July 1, 1989;
952	b.  A person who was employed by the Legislature or other
953	agency on July 1, 1989, whether or not the person was a defined
954	employee on July 1, 1989;
955	c.  A person who was a defined employee of the State
956	University System or the Public Service Commission who held such
957	employment on December 31, 1994;
958	d.  A person who has reached normal retirement age as
959	defined in s. 121.021(29), and who has retired under the
960	provisions of chapter 121 by July 1, 1991; or
961	e.  Any appointed state officer whose term of office began
962	before January 1, 1995, unless reappointed to that office on or
963	after January 1, 1995.
964	Section 19.  Subsection (7) of section 112.3187, Florida
965	Statutes, is amended to read:
966	112.3187  Adverse action against employee for disclosing
967	information of specified nature prohibited; employee remedy and
968	relief.-
969	(7)  EMPLOYEES AND PERSONS PROTECTED.-This section protects
970	employees and persons who disclose information on their own
971	initiative in a written and signed complaint; who are requested
972	to participate in an investigation, hearing, or other inquiry
973	conducted by any agency or federal government entity; who refuse
974	to participate in any adverse action prohibited by this section;
975	or who initiate a complaint through the whistle-blower's hotline
976	or the hotline of the Medicaid Fraud Control Unit of the
977	Department of Legal Affairs; or employees who file any written
978	complaint to their supervisory officials or employees who submit
979	a complaint to the Chief Inspector General in the Executive
980	Office of the Governor, to the employee designated as agency
981	inspector general under s. 112.3189(1), to the Legislative
982	Accountability Office, to the Legislature or any committee of
983	the Legislature, or to the Florida Commission on Human
984	Relations. The provisions of this section may not be used by a
985	person while he or she is under the care, custody, or control of
986	the state correctional system or, after release from the care,
987	custody, or control of the state correctional system, with
988	respect to circumstances that occurred during any period of
989	incarceration. No remedy or other protection under ss. 112.3187-
990	112.31895 applies to any person who has committed or
991	intentionally participated in committing the violation or
992	suspected violation for which protection under ss. 112.3187-
993	112.31895 is being sought.
994	Section 20.  Paragraph (c) of subsection (9) of section
995	112.3189, Florida Statutes, is amended to read:
996	112.3189  Investigative procedures upon receipt of whistle-
997	blower information from certain state employees.-
998	(9)
999	(c)  The Chief Inspector General shall transmit any final
1000	report under this section, any comments provided by the
1001	complainant, and any appropriate comments or recommendations by
1002	the Chief Inspector General to the Governor, to the Joint
1003	Legislative Auditing Committee, the Legislative Accountability
1004	Office, to the investigating agency, and to the Chief Financial
1005	Officer.
1006	Section 21.  Subsection (8) of section 112.324, Florida
1007	Statutes, is amended to read:
1008	112.324  Procedures on complaints of violations; public
1009	records and meeting exemptions.-
1010	(8)  If, in cases pertaining to complaints other than
1011	complaints against impeachable officers or members of the
1012	Legislature, upon completion of a full and final investigation
1013	by the commission, the commission finds that there has been a
1014	violation of this part or of s. 8, Art. II of the State
1015	Constitution, it shall be the duty of the commission to report
1016	its findings and recommend appropriate action to the proper
1017	disciplinary official or body as follows, and such official or
1018	body shall have the power to invoke the penalty provisions of
1019	this part, including the power to order the appropriate
1020	elections official to remove a candidate from the ballot for a
1021	violation of s. 112.3145 or s. 8(a) and (i), Art. II of the
1022	State Constitution:
1023	(a)  The President of the Senate and the Speaker of the
1024	House of Representatives, jointly, in any case concerning the
1025	Public Counsel, members of the Public Service Commission,
1026	members of the Public Service Commission Nominating Council, or
1027	the Auditor General, the director of the Legislative
1028	Accountability Office of Program Policy Analysis and Government
1029	Accountability, or members of the Legislative Committee on
1030	Intergovernmental Relations.
1031	(b)  The Supreme Court, in any case concerning an employee
1032	of the judicial branch.
1033	(c)  The President of the Senate, in any case concerning an
1034	employee of the Senate; the Speaker of the House of
1035	Representatives, in any case concerning an employee of the House
1036	of Representatives; or the President and the Speaker, jointly,
1037	in any case concerning an employee of a committee of the
1038	Legislature whose members are appointed solely by the President
1039	and the Speaker or in any case concerning an employee of the
1040	Public Counsel, Public Service Commission, or Legislative
1041	Accountability Office Auditor General, Office of Program Policy
1042	Analysis and Government Accountability, or Legislative Committee
1043	on Intergovernmental Relations.
1044	(d)  Except as otherwise provided by this part, the
1045	Governor, in the case of any other public officer, public
1046	employee, former public officer or public employee, candidate or
1047	former candidate, or person who is not a public officer or
1048	employee, other than lobbyists and lobbying firms under s.
1049	112.3215 for violations of s. 112.3215.
1050	(e)  The President of the Senate or the Speaker of the
1051	House of Representatives, whichever is applicable, in any case
1052	concerning a former member of the Legislature who has violated a
1053	provision applicable to former members or whose violation
1054	occurred while a member of the Legislature.
1055	Section 22.  Subsections (4), (5), (6), and (9) of section
1056	163.055, Florida Statutes, are amended to read:
1057	163.055  Local Government Financial Technical Assistance
1058	Program.-
1059	(4)  The Chief Financial Officer shall enter into contracts
1060	with program providers who shall:
1061	(a)  Be a public agency or private, nonprofit corporation,
1062	association, or entity.
1063	(b)  Use existing resources, services, and information that
1064	are available from state or local agencies, universities, or the
1065	private sector.
1066	(c)  Seek and accept funding from any public or private
1067	source.
1068	(d)  Annually submit information to assist the Legislative
1069	Committee on Intergovernmental Relations in preparing a
1070	performance review that will include an analysis of the
1071	effectiveness of the program.
1072	(d)(e)  Assist municipalities and independent special
1073	districts in developing alternative revenue sources.
1074	(e)(f)  Provide for an annual independent financial audit
1075	of the program, if the program receives funding.
1076	(f)(g)  Provide assistance to municipalities and special
1077	districts in the areas of financial management, accounting,
1078	investing, budgeting, and debt issuance.
1079	(g)(h)  Develop a needs assessment to determine where
1080	assistance should be targeted, and to establish a priority
1081	system to deliver assistance to those jurisdictions most in need
1082	through the most economical means available.
1083	(h)(i)  Provide financial emergency assistance upon
1084	direction from the Executive Office of the Governor pursuant to
1085	s. 218.503.
1086	(5)(a)  The Chief Financial Officer shall issue a request
1087	for proposals to provide assistance to municipalities and
1088	special districts. At the request of the Chief Financial
1089	Officer, the Legislative Committee on Intergovernmental
1090	Relations shall assist in the preparation of the request for
1091	proposals.
1092	(b)  The Chief Financial Officer shall review each contract
1093	proposal submitted.
1094	(c)  The Legislative Committee on Intergovernmental
1095	Relations shall review each contract proposal and submit to the
1096	Chief Financial Officer, in writing, advisory comments and
1097	recommendations, citing with specificity the reasons for its
1098	recommendations.
1099	(c)(d)  The Chief Financial Officer and the Legislative
1100	Committee on Intergovernmental Relations shall consider the
1101	following factors in reviewing contract proposals:
1102	1.  The demonstrated capacity of the provider to conduct
1103	needs assessments and implement the program as proposed.
1104	2.  The number of municipalities and special districts to
1105	be served under the proposal.
1106	3.  The cost of the program as specified in a proposed
1107	budget.
1108	4.  The short-term and long-term benefits of the assistance
1109	to municipalities and special districts.
1110	5.  The form and extent to which existing resources,
1111	services, and information that are available from state and
1112	local agencies, universities, and the private sector will be
1113	used by the provider under the contract.
1114	(6)  A decision of the Chief Financial Officer to award a
1115	contract under this section is final and shall be in writing
1116	with a copy provided to the Legislative Committee on
1117	Intergovernmental Relations.
1118	(9)  The Legislative Committee on Intergovernmental
1119	Relations shall annually conduct a performance review of the
1120	program. The findings of the review shall be presented in a
1121	report submitted to the Governor, the President of the Senate,
1122	the Speaker of the House of Representatives, and the Chief
1123	Financial Officer by January 15 of each year.
1124	Section 23.  Subsection (6) of section 163.3245, Florida
1125	Statutes, is amended to read:
1126	163.3245  Optional sector plans.-
1127	(6)  Beginning December 1, 1999, and each year thereafter,
1128	the department shall provide a status report to the President of
1129	the Senate and the Speaker of the House of Representatives
1130	Legislative Committee on Intergovernmental Relations regarding
1131	each optional sector plan authorized under this section.
1132	Section 24.  Subsection (3) of section 189.421, Florida
1133	Statutes, is amended to read:
1134	189.421  Failure of district to disclose financial
1135	reports.-
1136	(3)  Pursuant to s. 11.40(2)(5)(b), the Legislative
1137	Auditing Committee shall notify the department of those
1138	districts that failed to file the required report. Within 30
1139	days after receiving this notice or within 30 days after the
1140	extension date provided in subsection (1), whichever occurs
1141	later, the department shall proceed as follows: notwithstanding
1142	the provisions of chapter 120, the department shall file a
1143	petition for writ of certiorari with the circuit court. Venue
1144	for all actions pursuant to this subsection shall be in Leon
1145	County. The court shall award the prevailing party attorney's
1146	fees and costs in all cases filed pursuant to this section
1147	unless affirmatively waived by all parties. A writ of certiorari
1148	shall be issued unless a respondent establishes that the
1149	notification of the Legislative Auditing Committee was issued as
1150	a result of material error. Proceedings under this subsection
1151	shall otherwise be governed by the Rules of Appellate Procedure.
1152	Section 25.  Paragraph (f) of subsection (5) of section
1153	189.428, Florida Statutes, is amended to read:
1154	189.428  Special districts; oversight review process.-
1155	(5)  Those conducting the oversight review process shall,
1156	at a minimum, consider the listed criteria for evaluating the
1157	special district, but may also consider any additional factors
1158	relating to the district and its performance. If any of the
1159	listed criteria does not apply to the special district being
1160	reviewed, it need not be considered. The criteria to be
1161	considered by the reviewer include:
1162	(f)  Whether the Legislative Accountability Office Auditor
1163	General has determined notified the Legislative Auditing
1164	Committee that the special district's audit report, reviewed
1165	pursuant to s. 11.45(7), indicates that the district has met any
1166	of the conditions specified in s. 218.503(1) or that a
1167	deteriorating financial condition exists that may cause a
1168	condition described in s. 218.503(1) to occur if actions are not
1169	taken to address such condition.
1170	Section 26.  Subsection (1) of section 215.981, Florida
1171	Statutes, is amended to read:
1172	215.981  Audits of state agency direct-support
1173	organizations and citizen support organizations.-
1174	(1)  Each direct-support organization and each citizen
1175	support organization with annual expenditures in excess of
1176	$100,000, created or authorized pursuant to law, and created,
1177	approved, or administered by a state agency, other than a
1178	university, district board of trustees of a community college,
1179	or district school board, shall provide for an annual financial
1180	audit of its accounts and records to be conducted by an
1181	independent certified public accountant in accordance with rules
1182	adopted by the Legislative Accountability Office Auditor General
1183	pursuant to s. 11.45(7)(8) and the state agency that created,
1184	approved, or administers the direct-support organization or
1185	citizen support organization. The audit report shall be
1186	submitted within 9 months after the end of the fiscal year to
1187	the Legislative Accountability Office Auditor General and to the
1188	state agency responsible for creation, administration, or
1189	approval of the direct-support organization or citizen support
1190	organization. Such state agency and the Legislative
1191	Accountability Office, the Auditor General, and the Office of
1192	Program Policy Analysis and Government Accountability shall have
1193	the authority to require and receive from the organization or
1194	from the independent auditor any records relative to the
1195	operation of the organization.
1196	Section 27.  Subsection (5) of section 216.181, Florida
1197	Statutes, is amended to read:
1198	216.181  Approved budgets for operations and fixed capital
1199	outlay.-
1200	(5)  An amendment to the original operating budget for an
1201	information technology project or initiative that involves more
1202	than one agency, has an outcome that impacts another agency, or
1203	exceeds $500,000 in total cost over a 1-year period, except for
1204	those projects that are a continuation of hardware or software
1205	maintenance or software licensing agreements, or that are for
1206	desktop replacement that is similar to the technology currently
1207	in use must be reviewed by the Technology Review Workgroup
1208	pursuant to s. 216.0446 and approved by the Executive Office of
1209	the Governor for the executive branch or by the Chief Justice
1210	for the judicial branch, and shall be subject to approval by the
1211	Legislative Budget Commission as well as the notice and
1212	objection procedures set forth in s. 216.177.
1213	Section 28.  Paragraphs (e) and (f) of subsection (1) of
1214	section 218.32, Florida Statutes, are amended to read:
1215	218.32  Annual financial reports; local governmental
1216	entities.-
1217	(1)
1218	(e)  Each local governmental entity that is not required to
1219	provide for an audit report in accordance with s. 218.39 must
1220	submit the annual financial report to the department no later
1221	than April 30 of each year. The department shall consult with
1222	the Legislative Accountability Office Auditor General in the
1223	development of the format of annual financial reports submitted
1224	pursuant to this paragraph. The format shall include balance
1225	sheet information to be utilized by the Auditor General pursuant
1226	to s. 11.45(7)(f). The department must forward the financial
1227	information contained within these entities' annual financial
1228	reports to the Legislative Accountability Office Auditor General
1229	in electronic form. This paragraph does not apply to housing
1230	authorities created under chapter 421.
1231	(f)  If the department does not receive a completed annual
1232	financial report from a local governmental entity within the
1233	required period, it shall notify the Legislative Auditing
1234	Committee of the local governmental entity's failure to comply
1235	with the reporting requirements. The committee shall proceed in
1236	accordance with s. 11.40(5).
1237	Section 29.  Subsection (3) of section 218.38, Florida
1238	Statutes, is amended to read:
1239	218.38  Notice of bond issues required; verification.-
1240	(3)  If a unit of local government fails to verify pursuant
1241	to subsection (2) the information held by the division, or fails
1242	to provide the information required by subsection (1), the
1243	division shall notify the Legislative Auditing Committee of such
1244	failure to comply. The committee shall proceed in accordance
1245	with s. 11.40(5).
1246	Section 30.  Paragraph (b) of subsection (10) of section
1247	259.1053, Florida Statutes, is amended to read:
1248	259.1053  Babcock Ranch Preserve; Babcock Ranch, Inc.;
1249	creation; membership; organization; meetings.-
1250	(10)  OPERATING FUND, ANNUAL BUDGET, AUDIT, REPORTING
1251	REQUIREMENTS.-
1252	(b)  The board of directors shall provide for an annual
1253	financial audit of the corporate accounts and records to be
1254	conducted by an independent certified public accountant in
1255	accordance with rules adopted by the Legislative Accountability
1256	Office Auditor General under s. 11.45(7)(8). The audit report
1257	shall be submitted no later than 3 months following the end of
1258	the fiscal year to the Legislative Accountability Office Auditor
1259	General, the President of the Senate, the Speaker of the House
1260	of Representatives, and the appropriate substantive and fiscal
1261	committees of the Legislature. The Legislative Accountability
1262	Office Auditor General, the Office of Program Policy Analysis
1263	and Government Accountability, and the substantive or fiscal
1264	committees of the Legislature to which legislation affecting the
1265	Babcock Ranch Preserve may be referred shall have the authority
1266	to require and receive from the corporation or from the
1267	independent auditor any records relative to the operation of the
1268	corporation.
1269	Section 31.  Paragraph (b) of subsection (2) of section
1270	287.0943, Florida Statutes, is amended to read:
1271	287.0943  Certification of minority business enterprises.-
1272	(2)
1273	(b)  The task force shall be regionally balanced and
1274	comprised of officials representing the department, counties,
1275	municipalities, school boards, special districts, and other
1276	political subdivisions of the state who administer programs to
1277	assist minority businesses in procurement or development in
1278	government-sponsored programs. The following organizations may
1279	appoint two members each of the task force who fit the
1280	description above:
1281	1.  The Florida League of Cities, Inc.
1282	2.  The Florida Association of Counties.
1283	3.  The Florida School Boards Association, Inc.
1284	4.  The Association of Special Districts.
1285	5.  The Florida Association of Minority Business Enterprise
1286	Officials.
1287	6.  The Florida Association of Government Purchasing
1288	Officials.
1289
1290	In addition, the Office of Supplier Diversity shall appoint
1291	seven members consisting of three representatives of minority
1292	business enterprises, one of whom should be a woman business
1293	owner, two officials of the office, and two at-large members to
1294	ensure balance. The chairperson of the Legislative Committee on
1295	Intergovernmental Relations or a designee shall be a member of
1296	the task force, ex officio. A quorum shall consist of one-third
1297	of the current members, and the task force may take action by
1298	majority vote. Any vacancy may only be filled by the
1299	organization or agency originally authorized to appoint the
1300	position.
1301	Section 32.  Subsection (4) of section 288.7001, Florida
1302	Statutes, is amended to read:
1303	288.7001  Small Business Regulatory Advisory Council.-
1304	(4)  PERIODIC REVIEW OF RULES.-
1305	(a)  In coordination with the sunset review schedule
1306	provided in s. 11.905, The council may review rules of agencies
1307	subject to sunset review to determine whether the rules should
1308	be continued without change or should be amended or repealed to
1309	reduce the impact of the rules on small businesses, subject to
1310	the requirement that the recommendations of the council must be
1311	feasible and consistent with the stated objectives of the rules.
1312	(b)  In reviewing agency rules to reduce the impact on
1313	small businesses, the council, in coordination with the agency,
1314	shall consider the following factors:
1315	1.  Continued need for the rule;
1316	2.  The nature of complaints or comments received from the
1317	public concerning the rule;
1318	3.  The complexity of the rule;
1319	4.  The extent to which the rule overlaps, duplicates, or
1320	conflicts with other federal, state, and local government rules;
1321	and
1322	5.  The length of time since the rule has been evaluated or
1323	the degree to which technology, economic conditions, or other
1324	factors have changed in the topical area affected by the rule.
1325	(c)  Within 6 months after the agency report is submitted
1326	to the Joint Legislative Sunset Committee pursuant to s. 11.907,
1327	The council shall provide a report to the Governor, the
1328	President of the Senate, and the Speaker of the House of
1329	Representatives, and the Joint Legislative Sunset Committee that
1330	includes recommendations and evaluations of agency rules and
1331	programs regarding regulatory fairness for small businesses. A
1332	component of the report shall be a rating system, developed by
1333	the council, entitled "Small Business Friendliness and
1334	Development Scorecard."
1335	Section 33.  Subsection (1) of section 288.9610, Florida
1336	Statutes, is amended to read:
1337	288.9610  Annual reports of Florida Development Finance
1338	Corporation.-By December 1 of each year, the Florida Development
1339	Finance Corporation shall submit to the Governor, the President
1340	of the Senate, the Speaker of the House of Representatives, the
1341	Senate Minority Leader, the House Minority Leader, and the city
1342	or county activating the Florida Development Finance Corporation
1343	a complete and detailed report setting forth:
1344	(1)  An The evaluation performed under s. 11.45(2) required
1345	in s. 11.45(3)(j).
1346	Section 34.  Paragraph (b) of subsection (8) of section
1347	373.026, Florida Statutes, is amended to read:
1348	373.026  General powers and duties of the department.-The
1349	department, or its successor agency, shall be responsible for
1350	the administration of this chapter at the state level. However,
1351	it is the policy of the state that, to the greatest extent
1352	possible, the department may enter into interagency or
1353	interlocal agreements with any other state agency, any water
1354	management district, or any local government conducting programs
1355	related to or materially affecting the water resources of the
1356	state. All such agreements shall be subject to the provisions of
1357	s. 373.046. In addition to its other powers and duties, the
1358	department shall, to the greatest extent possible:
1359	(8)
1360	(b)  To ensure to the greatest extent possible that project
1361	components will go forward as planned, the department shall
1362	collaborate with the South Florida Water Management District in
1363	implementing the comprehensive plan as defined in s.
1364	373.470(2)(b), the Lake Okeechobee Watershed Protection Plan as
1365	defined in s. 373.4595(2), and the River Watershed Protection
1366	Plans as defined in s. 373.4595(2). Before any project component
1367	is submitted to Congress for authorization or receives an
1368	appropriation of state funds, the department must approve, or
1369	approve with amendments, each project component within 60 days
1370	following formal submittal of the project component to the
1371	department. Prior to the release of state funds for the
1372	implementation of the comprehensive plan, department approval
1373	shall be based upon a determination of the South Florida Water
1374	Management District's compliance with s. 373.1501(5). Once a
1375	project component is approved, the South Florida Water
1376	Management District shall provide to the President of the Senate
1377	and the Speaker of the House of Representatives Joint
1378	Legislative Committee on Everglades Oversight a schedule for
1379	implementing the project component, the estimated total cost of
1380	the project component, any existing federal or nonfederal
1381	credits, the estimated remaining federal and nonfederal share of
1382	costs, and an estimate of the amount of state funds that will be
1383	needed to implement the project component. All requests for an
1384	appropriation of state funds needed to implement the project
1385	component shall be submitted to the department, and such
1386	requests shall be included in the department's annual request to
1387	the Governor. Prior to the release of state funds for the
1388	implementation of the Lake Okeechobee Watershed Protection Plan
1389	or the River Watershed Protection Plans, on an annual basis, the
1390	South Florida Water Management District shall prepare an annual
1391	work plan as part of the consolidated annual report required in
1392	s. 373.036(7). Upon a determination by the secretary of the
1393	annual work plan's consistency with the goals and objectives of
1394	s. 373.4595, the secretary may approve the release of state
1395	funds. Any modifications to the annual work plan shall be
1396	submitted to the secretary for review and approval.
1397	Section 35.  Paragraph (e) of subsection (7) of section
1398	373.036, Florida Statutes, is amended to read:
1399	373.036  Florida water plan; district water management
1400	plans.-
1401	(7)  CONSOLIDATED WATER MANAGEMENT DISTRICT ANNUAL REPORT.-
1402	(e)  In addition to the elements specified in paragraph
1403	(b), the South Florida Water Management District shall include
1404	in the consolidated annual report the following elements:
1405	1.  The Lake Okeechobee Protection Program annual progress
1406	report required by s. 373.4595(3)(g).
1407	2.  The Everglades annual progress reports specified in s.
1408	373.4592(4)(d)5., (13), and (14).
1409	3.  The Everglades restoration annual report required by s.
1410	373.470(7).
1411	4.  The Everglades Forever Act annual implementation report
1412	required by s. 11.80(4).
1413	5.  The Everglades Trust Fund annual expenditure report
1414	required by s. 373.45926(3).
1415	Section 36.  Subsections (3) and (7) of section 373.45926,
1416	Florida Statutes, are amended to read:
1417	373.45926  Everglades Trust Fund; allocation of revenues
1418	and expenditure of funds for conservation and protection of
1419	natural resources and abatement of water pollution.-
1420	(3)  The South Florida Water Management District shall
1421	furnish, as part of the consolidated annual report required by
1422	s. 373.036(7), a detailed copy of its expenditures from the
1423	Everglades Trust Fund to the Governor, the President of the
1424	Senate, and the Speaker of the House of Representatives, and
1425	shall make copies available to the public. The information shall
1426	be provided in a format approved by the Joint Legislative
1427	Committee on Everglades Oversight. At the direction of the Joint
1428	Legislative Committee on Everglades Oversight, an audit may be
1429	made from time to time by the Auditor General, and such audit
1430	shall be within the authority of said Auditor General to make.
1431	(7)  Annually, no later than January 1, the South Florida
1432	Water Management District shall report to the President of the
1433	Senate and the Speaker of the House of Representatives Joint
1434	Committee on Everglades Oversight:
1435	(a)  The unencumbered balance which remains in the
1436	Everglades Trust Fund at the end of each fiscal year.
1437	(b)  The revenues deposited in the Everglades Trust Fund
1438	pursuant to this section, by source, and the record of
1439	expenditures from the Everglades Trust Fund.
1440	Section 37.  Section 450.261, Florida Statutes, is amended
1441	to read:
1442	450.261  Interstate Migrant Labor Commission; Florida
1443	membership.-In selecting the Florida membership of the
1444	Interstate Migrant Labor Commission, the Governor may designate
1445	the secretary of the Department of Community Affairs as his or
1446	her representative. The two legislative members shall be chosen
1447	from among the members of the Legislative Commission on Migrant
1448	Labor, and at least one of the two members appointed by the
1449	Governor shall be chosen from among the members of the advisory
1450	committee to that commission.
1451	Section 38.  Section 590.33, Florida Statutes, is amended
1452	to read:
1453	590.33  State compact administrator; compact advisory
1454	committee.-In pursuance of art. III of the compact, the director
1455	of the division shall act as compact administrator for Florida
1456	of the Southeastern Interstate Forest Fire Protection Compact
1457	during his or her term of office as director, and his or her
1458	successor as compact administrator shall be his or her successor
1459	as director of the division. As compact administrator, he or she
1460	shall be an ex officio member of the advisory committee of the
1461	Southeastern Interstate Forest Fire Protection Compact, and
1462	chair ex officio of the Florida members of the advisory
1463	committee. There shall be four members of the Southeastern
1464	Interstate Forest Fire Protection Compact Advisory Committee
1465	from Florida. Two of the members from Florida shall be members
1466	of the Legislature of Florida, one from the Senate and one from
1467	the House of Representatives, designated by the Florida
1468	Commission on Interstate Cooperation, and the terms of any such
1469	members shall terminate at the time they cease to hold
1470	legislative office, and their successors as members shall be
1471	named in like manner. The Governor shall appoint the other two
1472	members from Florida, one of whom shall be associated with
1473	forestry or forest products industries. The terms of such
1474	members shall be 3 years and such members shall hold office
1475	until their respective successors shall be appointed and
1476	qualified. Vacancies occurring in the office of such members
1477	from any reason or cause shall be filled by appointment by the
1478	Governor for the unexpired term. The director of the division as
1479	compact administrator for Florida may delegate, from time to
1480	time, to any deputy or other subordinate in his or her
1481	department or office, the power to be present and participate,
1482	including voting as his or her representative or substitute at
1483	any meeting of or hearing by or other proceeding of the compact
1484	administrators or of the advisory committee. The terms of each
1485	of the initial four memberships, whether appointed at said time
1486	or not, shall begin upon the date upon which the compact shall
1487	become effective in accordance with art. II of said compact. Any
1488	member of the advisory committee may be removed from office by
1489	the Governor upon charges and after a hearing.
1490	Section 39.  Paragraph (a) of subsection (5) of section
1491	1000.01, Florida Statutes, is amended to read:
1492	1000.01  The Florida K-20 education system; technical
1493	provisions.-
1494	(5)  EDUCATION GOVERNANCE TRANSFERS.-
1495	(a)  Effective July 1, 2001:
1496	1.  The Board of Regents is abolished.
1497	2.  All of the powers, duties, functions, records,
1498	personnel, and property; unexpended balances of appropriations,
1499	allocations, and other funds; administrative authority;
1500	administrative rules; pending issues; and existing contracts of
1501	the Board of Regents are transferred by a type two transfer,
1502	pursuant to s. 20.06(2), to the State Board of Education.
1503	3.  The State Board of Community Colleges is abolished.
1504	4.  All of the powers, duties, functions, records,
1505	personnel, and property; unexpended balances of appropriations,
1506	allocations, and other funds; administrative authority;
1507	administrative rules; pending issues; and existing contracts of
1508	the State Board of Community Colleges are transferred by a type
1509	two transfer, pursuant to s. 20.06(2), from the Department of
1510	Education to the State Board of Education.
1511	5.  The Postsecondary Education Planning Commission is
1512	abolished.
1513	6.  The Council for Education Policy Research and
1514	Improvement is created as an independent office under the Office
1515	of Legislative Services.
1516	7.  All personnel, unexpended balances of appropriations,
1517	and allocations of the Postsecondary Education Planning
1518	Commission are transferred to the Council for Education Policy
1519	Research and Improvement.
1520	6.8.  The Articulation Coordinating Committee and the
1521	Education Standards Commission are transferred by a type two
1522	transfer, pursuant to s. 20.06(2), from the Department of
1523	Education to the State Board of Education.
1524	Section 40.  Subsection (4) of section 1001.453, Florida
1525	Statutes, is amended to read:
1526	1001.453  Direct-support organization; use of property;
1527	board of directors; audit.-
1528	(4)  ANNUAL AUDIT.-Each direct-support organization with
1529	more than $100,000 in expenditures or expenses shall provide for
1530	an annual financial audit of its accounts and records, to be
1531	conducted by an independent certified public accountant in
1532	accordance with rules adopted by the Legislative Accountability
1533	Office Auditor General pursuant to s. 11.45(7)(8) and the
1534	Commissioner of Education. The annual audit
1535	submitted within 9 months after the fiscal
1536	district school board and the Legislative
1537	Auditor General. The Commissioner of Education and the
1538	Legislative Accountability Office may, the Auditor General, and
1539	the Office of Program Policy Analysis and Government
1540	Accountability have the authority to require and receive from
1541	the organization or the district auditor any records relative to
1542	the operation of the organization. The identity of donors and
1543	all information identifying donors and prospective donors are
1544	confidential and exempt from the provisions of s. 119.07(1), and
1545	that anonymity shall be maintained in the audit auditor's
1546	report. All other records and information shall be considered
1547	public records for the purposes of chapter 119.
1548	Section 41.  Subsection (5) of section 1004.28, Florida
1549	Statutes, is amended to read:
1550	1004.28  Direct-support organizations; use of property;
1551	board of directors; activities; audit; facilities.-
1552	(5)  ANNUAL AUDIT.-Each direct-support organization shall
1553	provide for an annual financial audit of its accounts and
1554	records to be conducted by an independent certified public
1555	accountant in accordance with rules adopted by the Legislative
1556	Accountability Office Auditor General pursuant to s. 11.45(7)(8)
1557	and by the university board of trustees. The annual audit report
1558	shall be submitted, within 9 months after the end of the fiscal
1559	year, to the Legislative Accountability Office Auditor General
1560	and the Board of Governors for review. The Board of Governors,
1561	the university board of trustees, and the Legislative
1562	Accountability Office may the Auditor General, and the Office of
1563	Program Policy Analysis and Government Accountability shall have
1564	the authority to require and receive from the organization or
1565	from its independent auditor any records relative to the
1566	operation of the organization. The identity of donors who desire
1567	to remain anonymous shall be protected, and that anonymity shall
1568	be maintained in the audit auditor's report. All records of the
1569	organization other than the audit auditor's report, management
1570	letter, and any supplemental data requested by the Board of
1571	Governors, the university board of trustees, and the Legislative
1572	Accountability Office the Auditor General, and the Office of
1573	Program Policy Analysis and Government Accountability shall be
1574	confidential and exempt from the provisions of s. 119.07(1).
1575	Section 42.  Subsection (6) of section 1004.70, Florida
1576	Statutes, is amended to read:
1577	1004.70  Community college direct-support organizations.-
1578	(6)  ANNUAL AUDIT.-Each direct-support organization shall
1579	provide for an annual financial audit in accordance with rules
1580	adopted by the Legislative Accountability Office Auditor General
1581	pursuant to s. 11.45(7)(8). The annual audit report must be
1582	submitted, within 9 months after the end of the fiscal year, to
1583	the Legislative Accountability Office Auditor General, the State
1584	Board of Education, and the board of trustees for review. The
1585	board of trustees and the Legislative Accountability Office, the
1586	Auditor General, and the Office of Program Policy Analysis and
1587	Government Accountability may require and receive from the
1588	organization or from its independent auditor any detail or
1589	supplemental data relative to the operation of the organization.
1590	The identity of donors who desire to remain anonymous shall be
1591	protected, and that anonymity shall be maintained in the audit
1592	auditor's report. All records of the organization, other than
1593	the audit auditor's report, any information necessary for the
1594	audit auditor's report, any information related to the
1595	expenditure of funds, and any supplemental data requested by the
1596	board of trustees and the Legislative Accountability Office, the
1597	Auditor General, and the Office of Program Policy Analysis and
1598	Government Accountability, shall be confidential and exempt from
1599	the provisions of s. 119.07(1).
1600	Section 43.  The Division of Statutory Revision of the
1601	Office of Legislative Services is requested to prepare, in the
1602	interim between this act becoming a law and the 2011 Regular
1603	Session of the Legislature, a reviser's bill to substitute the
1604	term "Legislative Accountability Office" for the terms "Auditor
1605	General," "Office of Program Policy Analysis and Government
1606	Accountability," and "OPPAGA" where those terms appear in the
1607	Florida Statutes, except as otherwise provided in this act.
1608	Section 44.  This act shall take effect July 1, 2010.

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