Florida Senate - 2015                             CS for SB 1372
       
       
        
       By the Committee on Ethics and Elections; and Senator Gaetz
       
       
       
       
       
       582-02835-15                                          20151372c1
    1                        A bill to be entitled                      
    2         An act relating to government accountability; amending
    3         s. 11.40, F.S.; specifying that the Governor, the
    4         Commissioner of Education, or the designee of the
    5         Governor or of the Commissioner of Education may
    6         notify the Legislative Auditing Committee of an
    7         entity’s failure to comply with certain auditing and
    8         financial reporting requirements; amending s. 11.45,
    9         F.S.; defining the terms “abuse”, “fraud”, and
   10         “waste”; revising the definition of the term “local
   11         governmental entity”; excluding water management
   12         districts from certain audit requirements; removing a
   13         cross-reference; authorizing the Auditor General to
   14         conduct audits of tourist development councils and
   15         county tourism promotion agencies; revising reporting
   16         requirements applicable to the Auditor General;
   17         amending s. 28.35, F.S.; revising reporting
   18         requirements applicable to the Florida Clerks of Court
   19         Operations Corporation; amending s. 43.16, F.S.;
   20         revising the responsibilities of the Justice
   21         Administrative Commission, each state attorney, each
   22         public defender, a criminal conflict and civil
   23         regional counsel, a capital collateral regional
   24         counsel, and the Guardian Ad Litem Program, to include
   25         the establishment and maintenance of certain internal
   26         controls; amending s. 112.31455, F.S.; authorizing the
   27         Chief Financial Officer or a governing body to
   28         withhold an amount of a fine owed and related
   29         administrative costs from public salary-related
   30         payments of certain individuals; authorizing the Chief
   31         Financial Officer or a governing body to reduce the
   32         amount withheld if certain individuals demonstrate a
   33         hardship; transferring a provision relating to the
   34         garnishment of wages of specified individuals;
   35         creating s. 112.31456, F.S.; authorizing the
   36         Commission on Ethics to seek wage garnishment of
   37         certain individuals to satisfy unpaid fines;
   38         authorizing the commission to refer unpaid fines to a
   39         collection agency; establishing a statute of
   40         limitations with respect to the collection of an
   41         unpaid fine; amending s. 112.3261, F.S.; revising
   42         terms to conform to changes made by the act; expanding
   43         the types of governmental entities that are subject to
   44         lobbyist registration requirements; amending ss.
   45         129.03, 129.06, 166.241, and 189.016, F.S.; requiring
   46         counties, municipalities, and special districts to
   47         maintain certain budget documents on the entities’
   48         websites for a specified period; amending s. 215.425,
   49         F.S.; defining the term “public funds”; requiring a
   50         unit of government to investigate and take necessary
   51         action to recover prohibited compensation; specifying
   52         methods of recovery and liability for unintentional
   53         and willful violations; providing a penalty;
   54         specifying applicability of procedures regarding
   55         suspension and removal of an officer who commits a
   56         willful violation; establishing eligibility criteria
   57         and amounts for rewards; specifying circumstances
   58         under which an employee has a cause of action under
   59         the Whistle-blower’s Act; establishing causes of
   60         action if a unit of government fails to recover
   61         prohibited compensation within a certain timeframe;
   62         amending s. 215.86, F.S.; revising management systems
   63         and controls to be employed by each state agency and
   64         the judicial branch; amending s. 215.97, F.S.;
   65         revising the definition of the term “audit threshold”;
   66         amending s. 215.985, F.S.; revising the requirements
   67         for a monthly financial statement provided by a water
   68         management district; amending s. 218.32, F.S.;
   69         revising the requirements of the annual financial
   70         audit report of a local governmental entity;
   71         authorizing the Department of Financial Services to
   72         request additional information from a local
   73         governmental entity; requiring a local governmental
   74         entity to respond to such requests within a specified
   75         timeframe; requiring the department to notify the
   76         Legislative Auditing Committee of noncompliance;
   77         amending s. 218.33, F.S.; requiring local governmental
   78         entities to establish and maintain internal controls;
   79         amending s. 218.39, F.S.; requiring an audited entity
   80         to respond to audit recommendations under specified
   81         circumstances; amending s. 218.391, F.S.; revising the
   82         composition of an audit committee; prohibiting an
   83         audit committee member from exercising financial
   84         management duties on behalf of the governmental
   85         entity; restricting the length of a contract period;
   86         requiring the chair of an audit committee to sign and
   87         execute an affidavit affirming compliance with auditor
   88         selection procedures; prescribing procedures in the
   89         event of noncompliance with auditor selection
   90         procedures; amending s. 288.92, F.S.; prohibiting
   91         specified officers and board members of Enterprise
   92         Florida, Inc., from representing a person or entity
   93         for compensation before Enterprise Florida, Inc., and
   94         associated entities thereof, for a specified
   95         timeframe; amending s. 288.9604, F.S.; prohibiting a
   96         director of the board of directors of the Florida
   97         Development Finance Corporation from representing a
   98         person or entity for compensation before the
   99         corporation for a specified timeframe; amending s.
  100         373.536, F.S.; deleting obsolete language; requiring
  101         water management districts to maintain certain budget
  102         documents on the districts’ websites for a specified
  103         period; amending s. 1002.33, F.S.; revising the
  104         responsibilities of the governing board of a charter
  105         school to include the establishment and maintenance of
  106         internal controls; amending s. 1002.37, F.S.;
  107         requiring completion of an annual financial audit of
  108         the Florida Virtual School; specifying audit
  109         requirements; requiring an audit report to be
  110         submitted to the board of trustees of the Florida
  111         Virtual School and the Auditor General; removing an
  112         obsolete provision; amending s. 1010.01, F.S.;
  113         requiring each school district, Florida College System
  114         institution, and state university to establish and
  115         maintain certain internal controls; amending s.
  116         1010.30, F.S.; requiring a district school board,
  117         Florida College System institution board of trustees,
  118         or university board of trustees to respond to audit
  119         recommendations under certain circumstances; amending
  120         ss. 68.082, 68.083, 218.503, and 1002.455, F.S.;
  121         conforming provisions and cross-references to changes
  122         made by the act; declaring that the act fulfills an
  123         important state interest; providing an effective date.
  124          
  125  Be It Enacted by the Legislature of the State of Florida:
  126  
  127         Section 1. Subsection (2) of section 11.40, Florida
  128  Statutes, is amended to read:
  129         11.40 Legislative Auditing Committee.—
  130         (2) Following notification by the Auditor General, the
  131  Department of Financial Services, or the Division of Bond
  132  Finance of the State Board of Administration, the Governor or
  133  his or her designee, or the Commissioner of Education or his or
  134  her designee of the failure of a local governmental entity,
  135  district school board, charter school, or charter technical
  136  career center to comply with the applicable provisions within s.
  137  11.45(5)-(7), s. 218.32(1), s. 218.38, or s. 218.503(3), the
  138  Legislative Auditing Committee may schedule a hearing to
  139  determine if the entity should be subject to further state
  140  action. If the committee determines that the entity should be
  141  subject to further state action, the committee shall:
  142         (a) In the case of a local governmental entity or district
  143  school board, direct the Department of Revenue and the
  144  Department of Financial Services to withhold any funds not
  145  pledged for bond debt service satisfaction which are payable to
  146  such entity until the entity complies with the law. The
  147  committee shall specify the date such action shall begin, and
  148  the directive must be received by the Department of Revenue and
  149  the Department of Financial Services 30 days before the date of
  150  the distribution mandated by law. The Department of Revenue and
  151  the Department of Financial Services may implement the
  152  provisions of this paragraph.
  153         (b) In the case of a special district created by:
  154         1. A special act, notify the President of the Senate, the
  155  Speaker of the House of Representatives, the standing committees
  156  of the Senate and the House of Representatives charged with
  157  special district oversight as determined by the presiding
  158  officers of each respective chamber, the legislators who
  159  represent a portion of the geographical jurisdiction of the
  160  special district pursuant to s. 189.034(2), and the Department
  161  of Economic Opportunity that the special district has failed to
  162  comply with the law. Upon receipt of notification, the
  163  Department of Economic Opportunity shall proceed pursuant to s.
  164  189.062 or s. 189.067. If the special district remains in
  165  noncompliance after the process set forth in s. 189.034(3), or
  166  if a public hearing is not held, the Legislative Auditing
  167  Committee may request the department to proceed pursuant to s.
  168  189.067(3).
  169         2. A local ordinance, notify the chair or equivalent of the
  170  local general-purpose government pursuant to s. 189.035(2) and
  171  the Department of Economic Opportunity that the special district
  172  has failed to comply with the law. Upon receipt of notification,
  173  the department shall proceed pursuant to s. 189.062 or s.
  174  189.067. If the special district remains in noncompliance after
  175  the process set forth in s. 189.034(3), or if a public hearing
  176  is not held, the Legislative Auditing Committee may request the
  177  department to proceed pursuant to s. 189.067(3).
  178         3. Any manner other than a special act or local ordinance,
  179  notify the Department of Economic Opportunity that the special
  180  district has failed to comply with the law. Upon receipt of
  181  notification, the department shall proceed pursuant to s.
  182  189.062 or s. 189.067(3).
  183         (c) In the case of a charter school or charter technical
  184  career center, notify the appropriate sponsoring entity, which
  185  may terminate the charter pursuant to ss. 1002.33 and 1002.34.
  186         Section 2. Subsection (1), paragraph (j) of subsection (2),
  187  paragraph (v) of subsection (3), and paragraph (i) of subsection
  188  (7) of section 11.45, Florida Statutes, are amended, and
  189  paragraph (y) is added to subsection (3) of that section, to
  190  read:
  191         11.45 Definitions; duties; authorities; reports; rules.—
  192         (1) DEFINITIONS.—As used in ss. 11.40-11.51, the term:
  193         (a) “Abuse” means behavior that is deficient or improper
  194  when compared with behavior that a prudent person would consider
  195  reasonable and necessary operational practice given the facts
  196  and circumstances. The term includes the misuse of authority or
  197  position for personal gain or for the benefit of another.
  198         (b)(a) “Audit” means a financial audit, operational audit,
  199  or performance audit.
  200         (c)(b) “County agency” means a board of county
  201  commissioners or other legislative and governing body of a
  202  county, however styled, including that of a consolidated or
  203  metropolitan government, a clerk of the circuit court, a
  204  separate or ex officio clerk of the county court, a sheriff, a
  205  property appraiser, a tax collector, a supervisor of elections,
  206  or any other officer in whom any portion of the fiscal duties of
  207  the above are under law separately placed.
  208         (d)(c) “Financial audit” means an examination of financial
  209  statements in order to express an opinion on the fairness with
  210  which they are presented in conformity with generally accepted
  211  accounting principles and an examination to determine whether
  212  operations are properly conducted in accordance with legal and
  213  regulatory requirements. Financial audits must be conducted in
  214  accordance with auditing standards generally accepted in the
  215  United States and government auditing standards as adopted by
  216  the Board of Accountancy. When applicable, the scope of
  217  financial audits shall encompass the additional activities
  218  necessary to establish compliance with the Single Audit Act
  219  Amendments of 1996, 31 U.S.C. ss. 7501-7507, and other
  220  applicable federal law.
  221         (e) “Fraud” means obtaining something of value through
  222  willful misrepresentation, including, but not limited to, the
  223  intentional misstatements or omissions of amounts or disclosures
  224  in financial statements to deceive users of financial
  225  statements, theft of an entity’s assets, bribery, or the use of
  226  one’s position for personal enrichment through the deliberate
  227  misuse or misapplication of an organization’s resources.
  228         (f)(d) “Governmental entity” means a state agency, a county
  229  agency, or any other entity, however styled, that independently
  230  exercises any type of state or local governmental function.
  231         (g)(e) “Local governmental entity” means a county agency,
  232  municipality, tourist development council, county tourism
  233  promotion agency, or special district as defined in s. 189.012.
  234  The term, but does not include any housing authority established
  235  under chapter 421.
  236         (h)(f) “Management letter” means a statement of the
  237  auditor’s comments and recommendations.
  238         (i)(g) “Operational audit” means an audit whose purpose is
  239  to evaluate management’s performance in establishing and
  240  maintaining internal controls, including controls designed to
  241  prevent and detect fraud, waste, and abuse, and in administering
  242  assigned responsibilities in accordance with applicable laws,
  243  administrative rules, contracts, grant agreements, and other
  244  guidelines. Operational audits must be conducted in accordance
  245  with government auditing standards. Such audits examine internal
  246  controls that are designed and placed in operation to promote
  247  and encourage the achievement of management’s control objectives
  248  in the categories of compliance, economic and efficient
  249  operations, reliability of financial records and reports, and
  250  safeguarding of assets, and identify weaknesses in those
  251  internal controls.
  252         (j)(h) “Performance audit” means an examination of a
  253  program, activity, or function of a governmental entity,
  254  conducted in accordance with applicable government auditing
  255  standards or auditing and evaluation standards of other
  256  appropriate authoritative bodies. The term includes an
  257  examination of issues related to:
  258         1. Economy, efficiency, or effectiveness of the program.
  259         2. Structure or design of the program to accomplish its
  260  goals and objectives.
  261         3. Adequacy of the program to meet the needs identified by
  262  the Legislature or governing body.
  263         4. Alternative methods of providing program services or
  264  products.
  265         5. Goals, objectives, and performance measures used by the
  266  agency to monitor and report program accomplishments.
  267         6. The accuracy or adequacy of public documents, reports,
  268  or requests prepared under the program by state agencies.
  269         7. Compliance of the program with appropriate policies,
  270  rules, or laws.
  271         8. Any other issues related to governmental entities as
  272  directed by the Legislative Auditing Committee.
  273         (k)(i) “Political subdivision” means a separate agency or
  274  unit of local government created or established by law and
  275  includes, but is not limited to, the following and the officers
  276  thereof: authority, board, branch, bureau, city, commission,
  277  consolidated government, county, department, district,
  278  institution, metropolitan government, municipality, office,
  279  officer, public corporation, town, or village.
  280         (l)(j) “State agency” means a separate agency or unit of
  281  state government created or established by law and includes, but
  282  is not limited to, the following and the officers thereof:
  283  authority, board, branch, bureau, commission, department,
  284  division, institution, office, officer, or public corporation,
  285  as the case may be, except any such agency or unit within the
  286  legislative branch of state government other than the Florida
  287  Public Service Commission.
  288         (m) “Waste” means the act of using or expending resources
  289  unreasonably, carelessly, extravagantly, or for no useful
  290  purpose.
  291         (2) DUTIES.—The Auditor General shall:
  292         (j) Conduct audits of local governmental entities when
  293  determined to be necessary by the Auditor General, when directed
  294  by the Legislative Auditing Committee, or when otherwise
  295  required by law. No later than 18 months after the release of
  296  the audit report, the Auditor General shall perform such
  297  appropriate followup procedures as he or she deems necessary to
  298  determine the audited entity’s progress in addressing the
  299  findings and recommendations contained within the Auditor
  300  General’s previous report. The Auditor General shall notify each
  301  member of the audited entity’s governing body and the
  302  Legislative Auditing Committee of the results of his or her
  303  determination. For purposes of this paragraph, local
  304  governmental entities do not include water management districts.
  305  
  306  The Auditor General shall perform his or her duties
  307  independently but under the general policies established by the
  308  Legislative Auditing Committee. This subsection does not limit
  309  the Auditor General’s discretionary authority to conduct other
  310  audits or engagements of governmental entities as authorized in
  311  subsection (3).
  312         (3) AUTHORITY FOR AUDITS AND OTHER ENGAGEMENTS.—The Auditor
  313  General may, pursuant to his or her own authority, or at the
  314  direction of the Legislative Auditing Committee, conduct audits
  315  or other engagements as determined appropriate by the Auditor
  316  General of:
  317         (v) The Florida Virtual School pursuant to s. 1002.37.
  318         (y) Tourist development councils and county tourism
  319  promotion agencies.
  320         (7) AUDITOR GENERAL REPORTING REQUIREMENTS.—
  321         (i) The Auditor General shall annually transmit by July 15,
  322  to the President of the Senate, the Speaker of the House of
  323  Representatives, and the Department of Financial Services, a
  324  list of all school districts, charter schools, charter technical
  325  career centers, Florida College System institutions, state
  326  universities, and local governmental entities water management
  327  districts that have failed to comply with the transparency
  328  requirements as identified in the audit reports reviewed
  329  pursuant to paragraph (b) and those conducted pursuant to
  330  subsection (2).
  331         Section 3. Paragraph (d) of subsection (2) of section
  332  28.35, Florida Statutes, is amended to read:
  333         28.35 Florida Clerks of Court Operations Corporation.—
  334         (2) The duties of the corporation shall include the
  335  following:
  336         (d) Developing and certifying a uniform system of workload
  337  measures and applicable workload standards for court-related
  338  functions as developed by the corporation and clerk workload
  339  performance in meeting the workload performance standards. These
  340  workload measures and workload performance standards shall be
  341  designed to facilitate an objective determination of the
  342  performance of each clerk in accordance with minimum standards
  343  for fiscal management, operational efficiency, and effective
  344  collection of fines, fees, service charges, and court costs. The
  345  corporation shall develop the workload measures and workload
  346  performance standards in consultation with the Legislature. When
  347  the corporation finds a clerk has not met the workload
  348  performance standards, the corporation shall identify the nature
  349  of each deficiency and any corrective action recommended and
  350  taken by the affected clerk of the court. For quarterly periods
  351  ending on the last day of March, June, September, and December
  352  of each year, the corporation shall notify the Legislature of
  353  any clerk not meeting workload performance standards and provide
  354  a copy of any corrective action plans. Such notifications shall
  355  be submitted no later than 45 days after the end of the
  356  preceding quarterly period. As used in this subsection, the
  357  term:
  358         1. “Workload measures” means the measurement of the
  359  activities and frequency of the work required for the clerk to
  360  adequately perform the court-related duties of the office as
  361  defined by the membership of the Florida Clerks of Court
  362  Operations Corporation.
  363         2. “Workload performance standards” means the standards
  364  developed to measure the timeliness and effectiveness of the
  365  activities that are accomplished by the clerk in the performance
  366  of the court-related duties of the office as defined by the
  367  membership of the Florida Clerks of Court Operations
  368  Corporation.
  369         Section 4. Present subsections (6) and (7) of section
  370  43.16, Florida Statutes, are redesignated as subsections (7) and
  371  (8), respectively, and a new subsection (6) is added to that
  372  section, to read:
  373         43.16 Justice Administrative Commission; membership, powers
  374  and duties.—
  375         (6) The commission, each state attorney, each public
  376  defender, the criminal conflict and civil regional counsel, the
  377  capital collateral regional counsel, and the Guardian Ad Litem
  378  Program shall establish and maintain internal controls designed
  379  to:
  380         (a) Prevent and detect fraud, waste, and abuse.
  381         (b) Promote and encourage compliance with applicable laws,
  382  rules, contracts, grant agreements, and best practices.
  383         (c) Support economical and efficient operations.
  384         (d) Ensure reliability of financial records and reports.
  385         (e) Safeguard assets.
  386         Section 5. Section 112.31455, Florida Statutes, is amended
  387  to read:
  388         112.31455 Withholding of public salary-related payments
  389  Collection methods for unpaid automatic fines for failure to
  390  timely file disclosure of financial interests.—
  391         (1) Before referring any unpaid fine accrued pursuant to s.
  392  112.3144(5) or s. 112.3145(7) s. 112.3145(6) to the Department
  393  of Financial Services, the commission shall attempt to determine
  394  whether the individual owing such a fine is a current public
  395  officer or current public employee. If so, the commission may
  396  notify the Chief Financial Officer or the governing body of the
  397  appropriate county, municipality, or special district of the
  398  total amount of any fine owed to the commission by such
  399  individual.
  400         (a) After receipt and verification of the notice from the
  401  commission, the Chief Financial Officer or the governing body of
  402  the county, municipality, or special district shall withhold 25
  403  percent of the entire amount of any fine owed, and any
  404  administrative costs incurred, from the individual’s next public
  405  salary-related payment. The same percentage of each successive
  406  public salary-related payment must be withheld until the fine
  407  and administrative costs are paid in full begin withholding the
  408  lesser of 10 percent or the maximum amount allowed under federal
  409  law from any salary-related payment. The Chief Financial Officer
  410  or the governing body of the county, municipality, or special
  411  district may retain an amount of each withheld payment, as
  412  provided in s. 77.0305, to cover the administrative costs
  413  incurred under this section. The withheld payments shall be
  414  remitted to the commission until the fine is satisfied.
  415         (b) If a current public officer or current public employee
  416  demonstrates to the Chief Financial Officer or the governing
  417  body responsible for paying him or her that the public salary is
  418  his or her primary source of income and that withholding 25
  419  percent of the entire amount of any fine owed from a public
  420  salary-related payment would present an undue hardship, the
  421  withheld amount may be reduced but must be at least 10 percent
  422  of the public salary-related payment The Chief Financial Officer
  423  or the governing body of the county, municipality, or special
  424  district may retain an amount of each withheld payment, as
  425  provided in s. 77.0305, to cover the administrative costs
  426  incurred under this section.
  427         (2) If the commission determines that the individual who is
  428  the subject of an unpaid fine accrued pursuant to s. 112.3144(5)
  429  or s. 112.3145(6) is no longer a public officer or public
  430  employee or if the commission is unable to determine whether the
  431  individual is a current public officer or public employee, the
  432  commission may, 6 months after the order becomes final, seek
  433  garnishment of any wages to satisfy the amount of the fine, or
  434  any unpaid portion thereof, pursuant to chapter 77. Upon
  435  recording the order imposing the fine with the clerk of the
  436  circuit court, the order shall be deemed a judgment for purposes
  437  of garnishment pursuant to chapter 77.
  438         (2)(3) The commission may refer unpaid fines to the
  439  appropriate collection agency, as directed by the Chief
  440  Financial Officer, to use utilize any collection methods
  441  provided by law. Except as expressly limited by this section,
  442  any other collection methods authorized by law are allowed.
  443         (3)(4) Action may be taken to collect any unpaid fine
  444  imposed by ss. 112.3144 and 112.3145 within 20 years after the
  445  date the final order is rendered.
  446         Section 6. Section 112.31456, Florida Statutes, is created
  447  to read:
  448         112.31456 Garnishment of wages for unpaid automatic fines
  449  for failure to timely file disclosure of financial interests.—
  450         (1) Before referring any unpaid fine accrued pursuant to s.
  451  112.3144(5) or s. 112.3145(7) to the Department of Financial
  452  Services, the commission shall attempt to determine whether the
  453  individual owing such a fine is a current public officer or
  454  current public employee. If the commission determines that an
  455  individual who is the subject of an unpaid fine accrued pursuant
  456  to s. 112.3144(5) or s. 112.3145(7) is no longer a public
  457  officer or public employee or if the commission cannot determine
  458  whether the individual is a current public officer or current
  459  public employee, the commission may, 6 months after the order
  460  becomes final, seek garnishment of any wages to satisfy the
  461  amount of the fine, or any unpaid portion thereof, pursuant to
  462  chapter 77. Upon recording the order imposing the fine with the
  463  clerk of the circuit court, the order shall be deemed a judgment
  464  for purposes of garnishment pursuant to chapter 77.
  465         (2) The commission may refer unpaid fines to the
  466  appropriate collection agency, as directed by the Chief
  467  Financial Officer, to use any collection methods provided by
  468  law. Except as expressly limited by this section, any other
  469  collection method authorized by law is allowed.
  470         (3) Action may be taken to collect any unpaid fine imposed
  471  by ss. 112.3144 and 112.3145 within 20 years after the date the
  472  final order is rendered.
  473         Section 7. Section 112.3261, Florida Statutes, is amended
  474  to read:
  475         112.3261 Lobbying before governmental entities water
  476  management districts; registration and reporting.—
  477         (1) As used in this section, the term:
  478         (a) “Governmental entity” or “entity” “District” means a
  479  water management district created in s. 373.069 and operating
  480  under the authority of chapter 373, a hospital district, a
  481  children’s services district, an expressway authority as the
  482  term “authority” as defined in s. 348.0002, the term “port
  483  authority” as defined in s. 315.02, or an independent special
  484  district with annual revenues of more than $5 million which
  485  exercises ad valorem taxing authority.
  486         (b) “Lobbies” means seeking, on behalf of another person,
  487  to influence a governmental entity district with respect to a
  488  decision of the entity district in an area of policy or
  489  procurement or an attempt to obtain the goodwill of an a
  490  district official or employee of a governmental entity. The term
  491  “lobbies” shall be interpreted and applied consistently with the
  492  rules of the commission implementing s. 112.3215.
  493         (c) “Lobbyist” has the same meaning as provided in s.
  494  112.3215.
  495         (d) “Principal” has the same meaning as provided in s.
  496  112.3215.
  497         (2) A person may not lobby a governmental entity district
  498  until such person has registered as a lobbyist with that entity
  499  district. Such registration shall be due upon initially being
  500  retained to lobby and is renewable on a calendar-year basis
  501  thereafter. Upon registration, the person shall provide a
  502  statement signed by the principal or principal’s representative
  503  stating that the registrant is authorized to represent the
  504  principal. The principal shall also identify and designate its
  505  main business on the statement authorizing that lobbyist
  506  pursuant to a classification system approved by the governmental
  507  entity district. Any changes to the information required by this
  508  section must be disclosed within 15 days by filing a new
  509  registration form. The registration form shall require each
  510  lobbyist to disclose, under oath, the following:
  511         (a) The lobbyist’s name and business address.
  512         (b) The name and business address of each principal
  513  represented.
  514         (c) The existence of any direct or indirect business
  515  association, partnership, or financial relationship with an
  516  official any officer or employee of a governmental entity
  517  district with which he or she lobbies or intends to lobby.
  518         (d) In lieu of creating its own lobbyist registration
  519  forms, a governmental entity district may accept a completed
  520  legislative branch or executive branch lobbyist registration
  521  form.
  522         (3) A governmental entity district shall make lobbyist
  523  registrations available to the public. If a governmental entity
  524  district maintains a website, a database of currently registered
  525  lobbyists and principals must be available on the entity’s
  526  district’s website.
  527         (4) A lobbyist shall promptly send a written statement to
  528  the governmental entity district canceling the registration for
  529  a principal upon termination of the lobbyist’s representation of
  530  that principal. A governmental entity district may remove the
  531  name of a lobbyist from the list of registered lobbyists if the
  532  principal notifies the entity district that a person is no
  533  longer authorized to represent that principal.
  534         (5) A governmental entity district may establish an annual
  535  lobbyist registration fee, not to exceed $40, for each principal
  536  represented. The governmental entity district may use
  537  registration fees only to administer this section.
  538         (6) A governmental entity district shall be diligent to
  539  ascertain whether persons required to register pursuant to this
  540  section have complied. A governmental entity district may not
  541  knowingly authorize a person who is not registered pursuant to
  542  this section to lobby the entity district.
  543         (7) Upon receipt of a sworn complaint alleging that a
  544  lobbyist or principal has failed to register with a governmental
  545  entity district or has knowingly submitted false information in
  546  a report or registration required under this section, the
  547  commission shall investigate a lobbyist or principal pursuant to
  548  the procedures established under s. 112.324. The commission
  549  shall provide the Governor with a report of its findings and
  550  recommendations in any investigation conducted pursuant to this
  551  subsection. The Governor is authorized to enforce the
  552  commission’s findings and recommendations.
  553         (8) A governmental entity Water management districts may
  554  adopt rules to establish procedures to govern the registration
  555  of lobbyists, including the adoption of forms and the
  556  establishment of a lobbyist registration fee.
  557         Section 8. Paragraph (c) of subsection (3) of section
  558  129.03, Florida Statutes, is amended to read:
  559         129.03 Preparation and adoption of budget.—
  560         (3) The county budget officer, after tentatively
  561  ascertaining the proposed fiscal policies of the board for the
  562  next fiscal year, shall prepare and present to the board a
  563  tentative budget for the next fiscal year for each of the funds
  564  provided in this chapter, including all estimated receipts,
  565  taxes to be levied, and balances expected to be brought forward
  566  and all estimated expenditures, reserves, and balances to be
  567  carried over at the end of the year.
  568         (c) The board shall hold public hearings to adopt tentative
  569  and final budgets pursuant to s. 200.065. The hearings shall be
  570  primarily for the purpose of hearing requests and complaints
  571  from the public regarding the budgets and the proposed tax
  572  levies and for explaining the budget and any proposed or adopted
  573  amendments. The tentative budget must be posted on the county’s
  574  official website at least 2 days before the public hearing to
  575  consider such budget and must remain on the website for at least
  576  45 days. The final budget must be posted on the website within
  577  30 days after adoption and must remain on the website for at
  578  least 2 years. The tentative budgets, adopted tentative budgets,
  579  and final budgets shall be filed in the office of the county
  580  auditor as a public record. Sufficient reference in words and
  581  figures to identify the particular transactions shall be made in
  582  the minutes of the board to record its actions with reference to
  583  the budgets.
  584         Section 9. Paragraph (f) of subsection (2) of section
  585  129.06, Florida Statutes, is amended to read:
  586         129.06 Execution and amendment of budget.—
  587         (2) The board at any time within a fiscal year may amend a
  588  budget for that year, and may within the first 60 days of a
  589  fiscal year amend the budget for the prior fiscal year, as
  590  follows:
  591         (f) Unless otherwise prohibited by law, if an amendment to
  592  a budget is required for a purpose not specifically authorized
  593  in paragraphs (a)-(e), the amendment may be authorized by
  594  resolution or ordinance of the board of county commissioners
  595  adopted following a public hearing.
  596         1. The public hearing must be advertised at least 2 days,
  597  but not more than 5 days, before the date of the hearing. The
  598  advertisement must appear in a newspaper of paid general
  599  circulation and must identify the name of the taxing authority,
  600  the date, place, and time of the hearing, and the purpose of the
  601  hearing. The advertisement must also identify each budgetary
  602  fund to be amended, the source of the funds, the use of the
  603  funds, and the total amount of each fund’s appropriations.
  604         2. If the board amends the budget pursuant to this
  605  paragraph, the adopted amendment must be posted on the county’s
  606  official website within 5 days after adoption and must remain on
  607  the website for at least 2 years.
  608         Section 10. Subsections (3) and (5) of section 166.241,
  609  Florida Statutes, are amended to read:
  610         166.241 Fiscal years, budgets, and budget amendments.—
  611         (3) The tentative budget must be posted on the
  612  municipality’s official website at least 2 days before the
  613  budget hearing, held pursuant to s. 200.065 or other law, to
  614  consider such budget, and must remain on the website for at
  615  least 45 days. The final adopted budget must be posted on the
  616  municipality’s official website within 30 days after adoption
  617  and must remain on the website for at least 2 years. If the
  618  municipality does not operate an official website, the
  619  municipality must, within a reasonable period of time as
  620  established by the county or counties in which the municipality
  621  is located, transmit the tentative budget and final budget to
  622  the manager or administrator of such county or counties who
  623  shall post the budgets on the county’s website.
  624         (5) If the governing body of a municipality amends the
  625  budget pursuant to paragraph (4)(c), the adopted amendment must
  626  be posted on the official website of the municipality within 5
  627  days after adoption and must remain on the website for at least
  628  2 years. If the municipality does not operate an official
  629  website, the municipality must, within a reasonable period of
  630  time as established by the county or counties in which the
  631  municipality is located, transmit the adopted amendment to the
  632  manager or administrator of such county or counties who shall
  633  post the adopted amendment on the county’s website.
  634         Section 11. Subsections (4) and (7) of section 189.016,
  635  Florida Statutes, are amended to read:
  636         189.016 Reports; budgets; audits.—
  637         (4) The tentative budget must be posted on the special
  638  district’s official website at least 2 days before the budget
  639  hearing, held pursuant to s. 200.065 or other law, to consider
  640  such budget, and must remain on the website for at least 45
  641  days. The final adopted budget must be posted on the special
  642  district’s official website within 30 days after adoption and
  643  must remain on the website for at least 2 years. If the special
  644  district does not operate an official website, the special
  645  district must, within a reasonable period of time as established
  646  by the local general-purpose government or governments in which
  647  the special district is located or the local governing authority
  648  to which the district is dependent, transmit the tentative
  649  budget or final budget to the manager or administrator of the
  650  local general-purpose government or the local governing
  651  authority. The manager or administrator shall post the tentative
  652  budget or final budget on the website of the local general
  653  purpose government or governing authority. This subsection and
  654  subsection (3) do not apply to water management districts as
  655  defined in s. 373.019.
  656         (7) If the governing body of a special district amends the
  657  budget pursuant to paragraph (6)(c), the adopted amendment must
  658  be posted on the official website of the special district within
  659  5 days after adoption and must remain on the website for at
  660  least 2 years. If the special district does not operate an
  661  official website, the special district must, within a reasonable
  662  period of time as established by the local general-purpose
  663  government or governments in which the special district is
  664  located or the local governing authority to which the district
  665  is dependent, transmit the adopted amendment to the manager or
  666  administrator of the local general-purpose government or
  667  governing authority. The manager or administrator shall post the
  668  adopted amendment on the website of the local general-purpose
  669  government or governing authority.
  670         Section 12. Present subsections (1) through (5) of section
  671  215.425, Florida Statutes, are redesignated as subsections (2)
  672  through (6), respectively, present subsection (2) and paragraph
  673  (a) of subsection (4) of that section are amended, and a new
  674  subsection (1) and subsections (7) through (12) are added to
  675  that section, to read:
  676         215.425 Extra compensation claims prohibited; bonuses;
  677  severance pay.—
  678         (1) As used in this section, the term “public funds” means
  679  any taxes, tuition, grants, fines, fees, or other charges or any
  680  other type of revenue collected by the state or any county,
  681  municipality, special district, school district, Florida College
  682  System institution, state university, or other separate unit of
  683  government created pursuant to law, including any office,
  684  department, agency, division, subdivision, political
  685  subdivision, board, bureau, commission, authority, or
  686  institution of such entities.
  687         (3)(2) This section does not apply to:
  688         (a) a bonus or severance pay that is paid from sources
  689  other than public funds wholly from nontax revenues and
  690  nonstate-appropriated funds, the payment and receipt of which
  691  does not otherwise violate part III of chapter 112, and which is
  692  paid to an officer, agent, employee, or contractor of a public
  693  hospital that is operated by a county or a special district; or
  694         (b) a clothing and maintenance allowance given to
  695  plainclothes deputies pursuant to s. 30.49.
  696         (5)(a)(4)(a)On or after July 1, 2011, A unit of government
  697  that enters into a contract or employment agreement, or renewal
  698  or renegotiation of an existing contract or employment
  699  agreement, that contains a provision for severance pay with an
  700  officer, agent, employee, or contractor must include the
  701  following provisions in the contract:
  702         1. A requirement that severance pay paid from public funds
  703  provided may not exceed an amount greater than 20 weeks of
  704  compensation.
  705         2. A prohibition of provision of severance pay paid from
  706  public funds when the officer, agent, employee, or contractor
  707  has been fired for misconduct, as defined in s. 443.036(29), by
  708  the unit of government.
  709         (7) Upon discovery or notification that a unit of
  710  government has provided prohibited compensation to any officer,
  711  agent, employee, or contractor in violation of this section,
  712  such unit of government shall investigate and take all necessary
  713  action to recover the prohibited compensation.
  714         (a) If the violation was unintentional, the unit of
  715  government shall recover the prohibited compensation from the
  716  individual receiving the prohibited compensation through normal
  717  recovery methods for overpayments.
  718         (b) If the violation was willful, the unit of government
  719  shall recover the prohibited compensation from either the
  720  individual receiving the prohibited compensation or the
  721  individual or individuals responsible for approving the
  722  prohibited compensation. Each individual determined to have
  723  willfully violated this section is jointly and severally liable
  724  for repayment of the prohibited compensation.
  725         (8) A person who willfully violates this section commits a
  726  misdemeanor of the first degree, punishable as provided in s.
  727  775.082 or s. 775.083.
  728         (9) An officer who exercises the powers and duties of a
  729  state or county officer and willfully violates this section is
  730  subject to the Governor’s power under s. 7(a), Art. IV of the
  731  State Constitution. An officer who exercises powers and duties
  732  other than that of a state or county officer and willfully
  733  violates this section is subject to the suspension and removal
  734  procedures under s. 112.51.
  735         (10)(a) A person who reports a violation of this section is
  736  eligible for a reward of at least $500, or the lesser of 10
  737  percent of the funds recovered or $10,000 per incident of a
  738  prohibited compensation payment recovered by the unit of
  739  government, depending upon the extent to which the person
  740  substantially contributed to the discovery, notification, and
  741  recovery of such prohibited payment.
  742         (b) In the event that the recovery of the prohibited
  743  compensation is based primarily on disclosures of specific
  744  information, other than information provided by such person,
  745  relating to allegations or transactions in a criminal, civil, or
  746  administrative hearing; a legislative, administrative, inspector
  747  general, or other government report; auditor general report,
  748  hearing, audit, or investigation; or from the news media, such
  749  person is not eligible for a reward, or for an award of a
  750  portion of the proceeds or payment of attorney fees and costs
  751  pursuant to s. 68.085.
  752         (c) If it is determined that the person who reported a
  753  violation of this section was involved in the authorization,
  754  approval, or receipt of the prohibited compensation or is
  755  convicted of criminal conduct arising from his or her role in
  756  the authorization, approval, or receipt of the prohibited
  757  compensation, such person is not eligible for a reward, or for
  758  an award of a portion of the proceeds or payment of attorney
  759  fees and costs pursuant to s. 68.085.
  760         (11) An employee who is discharged, demoted, suspended,
  761  threatened, harassed, or in any manner discriminated against in
  762  the terms and conditions of employment by his or her employer
  763  because of lawful acts done by the employee on behalf of the
  764  employee or others in furtherance of an action under this
  765  section, including investigation for initiation of, testimony
  766  for, or assistance in an action filed or to be filed under this
  767  section, has a cause of action under s. 112.3187.
  768         (12) If the unit of government fails to recover prohibited
  769  compensation for a willful violation of this section upon
  770  discovery and notification of such prohibited payment within 90
  771  days, a cause of action may be brought to:
  772         (a) Recover state funds in accordance with ss. 68.082 and
  773  68.083.
  774         (b) Recover other funds by the Department of Legal Affairs
  775  using the procedures set forth in ss. 68.082 and 68.083, except
  776  that venue shall lie in the circuit court of the county in which
  777  the unit of government is located.
  778         (c) Recover other funds by a person using the procedures
  779  set forth in ss. 68.082 and 68.083, except that venue shall lie
  780  in the circuit court of the county in which the unit of
  781  government is located.
  782         Section 13. Section 215.86, Florida Statutes, is amended to
  783  read:
  784         215.86 Management systems and controls.—Each state agency
  785  and the judicial branch as defined in s. 216.011 shall establish
  786  and maintain management systems and internal controls designed
  787  to:
  788         (1) Prevent and detect fraud, waste, and abuse. that
  789         (2) Promote and encourage compliance with applicable laws,
  790  rules, contracts, grant agreements, and best practices.;
  791         (3) Support economical and economic, efficient, and
  792  effective operations.;
  793         (4) Ensure reliability of financial records and reports.;
  794         (5) Safeguard and safeguarding of assets. Accounting
  795  systems and procedures shall be designed to fulfill the
  796  requirements of generally accepted accounting principles.
  797         Section 14. Paragraph (a) of subsection (2) of section
  798  215.97, Florida Statutes, is amended to read:
  799         215.97 Florida Single Audit Act.—
  800         (2) Definitions; as used in this section, the term:
  801         (a) “Audit threshold” means the threshold amount used to
  802  determine when a state single audit or project-specific audit of
  803  a nonstate entity shall be conducted in accordance with this
  804  section. Each nonstate entity that expends a total amount of
  805  state financial assistance equal to or in excess of $750,000
  806  $500,000 in any fiscal year of such nonstate entity shall be
  807  required to have a state single audit, or a project-specific
  808  audit, for such fiscal year in accordance with the requirements
  809  of this section. Periodically, Every 2 years the Auditor
  810  General, after consulting with the Executive Office of the
  811  Governor, the Department of Financial Services, and all state
  812  awarding agencies, shall review the threshold amount for
  813  requiring audits under this section and, if appropriate, may
  814  recommend to the Legislature a statutory change to revise the
  815  threshold amount in the annual report submitted pursuant to s.
  816  11.45(7)(h) may adjust such threshold amount consistent with the
  817  purposes of this section.
  818         Section 15. Subsection (11) of section 215.985, Florida
  819  Statutes, is amended to read:
  820         215.985 Transparency in government spending.—
  821         (11) Each water management district shall provide a monthly
  822  financial statement in the form and manner prescribed by the
  823  Department of Financial Services to the district’s its governing
  824  board and make such monthly financial statement available for
  825  public access on its website.
  826         Section 16. Paragraph (d) of subsection (1) and subsection
  827  (2) of section 218.32, Florida Statutes, are amended to read:
  828         218.32 Annual financial reports; local governmental
  829  entities.—
  830         (1)
  831         (d) Each local governmental entity that is required to
  832  provide for an audit under s. 218.39(1) must submit a copy of
  833  the audit report and annual financial report to the department
  834  within 45 days after the completion of the audit report but no
  835  later than 9 months after the end of the fiscal year. An
  836  independent certified public accountant completing an audit of a
  837  local governmental entity pursuant to s. 218.39 shall report, as
  838  part of the audit, as to whether the entity’s annual financial
  839  report is in agreement with the audited financial statements.
  840  The accountant’s audit report must be supported by the same
  841  level of detail as required for the annual financial report. If
  842  the accountant’s audit report is not in agreement with the
  843  annual financial report, the accountant shall specify and
  844  explain the significant differences that exist between the
  845  annual financial report and the audit report.
  846         (2) The department shall annually by December 1 file a
  847  verified report with the Governor, the Legislature, the Auditor
  848  General, and the Special District Accountability Program of the
  849  Department of Economic Opportunity showing the revenues, both
  850  locally derived and derived from intergovernmental transfers,
  851  and the expenditures of each local governmental entity, regional
  852  planning council, local government finance commission, and
  853  municipal power corporation that is required to submit an annual
  854  financial report. In preparing the verified report, the
  855  department may request additional information from the local
  856  governmental entity. The information requested must be provided
  857  to the department within 45 days of the request. If the local
  858  governmental entity does not comply with the request, the
  859  department shall notify the Legislative Auditing Committee,
  860  which may take action pursuant to s. 11.40(2). The report must
  861  include, but is not limited to:
  862         (a) The total revenues and expenditures of each local
  863  governmental entity that is a component unit included in the
  864  annual financial report of the reporting entity.
  865         (b) The amount of outstanding long-term debt by each local
  866  governmental entity. For purposes of this paragraph, the term
  867  “long-term debt” means any agreement or series of agreements to
  868  pay money, which, at inception, contemplate terms of payment
  869  exceeding 1 year in duration.
  870         Section 17. Present subsection (3) of section 218.33,
  871  Florida Statutes, is redesignated as subsection (4), and a new
  872  subsection (3) is added to that section, to read:
  873         218.33 Local governmental entities; establishment of
  874  uniform fiscal years and accounting practices and procedures.—
  875         (3) Each local governmental entity shall establish and
  876  maintain internal controls designed to:
  877         (a) Prevent and detect fraud, waste, and abuse.
  878         (b) Promote and encourage compliance with applicable laws,
  879  rules, contracts, grant agreements, and best practices.
  880         (c) Support economical and efficient operations.
  881         (d) Ensure reliability of financial records and reports.
  882         (e) Safeguard assets.
  883         Section 18. Present subsections (8) through (12) of section
  884  218.39, Florida Statutes, are redesignated as subsections (9)
  885  through (13), respectively, and a new subsection (8) is added to
  886  that section, to read:
  887         218.39 Annual financial audit reports.—
  888         (8) If the audit report includes a recommendation that was
  889  previously included in the preceding financial audit report, the
  890  governing body of the audited entity, within 60 days after the
  891  delivery of the audit report to the governing body and during a
  892  regularly scheduled public meeting, shall indicate its intent
  893  regarding corrective action, the corrective action to be taken,
  894  and when the corrective action will occur. If the governing body
  895  does not intend to take corrective action, it shall explain why
  896  such action will not be taken at the regularly scheduled public
  897  meeting.
  898         Section 19. Subsection (2) and paragraph (c) of subsection
  899  (7) of section 218.391, Florida Statutes, are amended, and a new
  900  subsection (9) is added to that section, to read:
  901         218.391 Auditor selection procedures.—
  902         (2) The governing body of a charter county, municipality,
  903  special district, district school board, charter school, or
  904  charter technical career center shall establish an audit
  905  committee.
  906         (a) For a county, the Each noncharter county shall
  907  establish an audit committee that, at a minimum, shall consist
  908  of each of the county officers elected pursuant to the county
  909  charter or s. 1(d), Art. VIII of the State Constitution, or a
  910  designee, and one member of the board of county commissioners or
  911  its designee.
  912         (b)For a municipality, special district, district school
  913  board, charter school, or charter technical career center, the
  914  audit committee shall consist of at least three members. One
  915  member of the audit committee must be a member of the governing
  916  body of an entity specified in this paragraph who shall also
  917  serve as the chair of the committee.
  918         (c) A member of the audit committee may not exercise
  919  financial management responsibilities for the county,
  920  municipality, special district, district school board, charter
  921  school, or charter technical career center.
  922         (d) The primary purpose of the audit committee is to assist
  923  the governing body in selecting an auditor to conduct the annual
  924  financial audit required in s. 218.39; however, the audit
  925  committee may serve other audit oversight purposes as determined
  926  by the entity’s governing body. The public may shall not be
  927  excluded from the proceedings under this section.
  928         (7) Every procurement of audit services shall be evidenced
  929  by a written contract embodying all provisions and conditions of
  930  the procurement of such services. For purposes of this section,
  931  an engagement letter signed and executed by both parties shall
  932  constitute a written contract. The written contract shall, at a
  933  minimum, include the following:
  934         (c) A provision specifying the contract period, including
  935  renewals, and conditions under which the contract may be
  936  terminated or renewed. The contract period may not exceed 5
  937  years. Upon conclusion of the contract, the contracting firm is
  938  ineligible to conduct a financial audit of the entity pursuant
  939  to s. 218.39 for a period of 2 years.
  940         (9) An audit report submitted pursuant to s. 218.39 must
  941  include an affidavit executed by the chair of the audit
  942  committee affirming that the committee complied with the
  943  requirements of subsections (3) through (6) in selecting an
  944  auditor. If the Auditor General determines that an entity failed
  945  to comply with the requirements of subsections (3) through (6)
  946  in selecting an auditor, the entity shall select a replacement
  947  auditor in accordance with this section to conduct audits for
  948  subsequent fiscal years if the original audit was performed
  949  under a multiyear contract. If the replacement of an auditor
  950  would preclude the entity from timely completing the annual
  951  financial audit required by s. 218.39, the entity shall replace
  952  an auditor in accordance with this section for the subsequent
  953  annual financial audit. A multiyear contract between an entity
  954  or an auditor may not prohibit or restrict an entity from
  955  complying with this subsection.
  956         Section 20. Paragraph (b) of subsection (2) of section
  957  288.92, Florida Statutes, is amended to read:
  958         288.92 Divisions of Enterprise Florida, Inc.—
  959         (2)
  960         (b)1. The following officers and board members are subject
  961  to ss. 112.313(1)-(8), (10), (12), and (15); 112.3135; and
  962  112.3143(2):
  963         a. Officers and members of the board of directors of the
  964  divisions of Enterprise Florida, Inc.
  965         b. Officers and members of the board of directors of
  966  subsidiaries of Enterprise Florida, Inc.
  967         c. Officers and members of the board of directors of
  968  corporations created to carry out the missions of Enterprise
  969  Florida, Inc.
  970         d. Officers and members of the board of directors of
  971  corporations with which a division is required by law to
  972  contract to carry out its missions.
  973         2. The officers and board members specified in subparagraph
  974  1. may not represent another person or entity for compensation
  975  before Enterprise Florida, Inc., or a division, subsidiary, or
  976  the board of directors of corporations created to carry out the
  977  missions of Enterprise Florida, Inc., or with which a division
  978  is required by law to contract to carry out its missions, for a
  979  period of 2 years after retirement from or termination of
  980  service to a division.
  981         3.2. For purposes of applying ss. 112.313(1)-(8), (10),
  982  (12), and (15); 112.3135; and 112.3143(2) to activities of the
  983  officers and members of the board of directors specified in
  984  subparagraph 1., those persons shall be considered public
  985  officers or employees and the corporation shall be considered
  986  their agency.
  987         4.3. It is not a violation of s. 112.3143(2) or (4) for the
  988  officers or members of the board of directors of the Florida
  989  Tourism Industry Marketing Corporation to:
  990         a. Vote on the 4-year marketing plan required under s.
  991  288.923 or vote on any individual component of or amendment to
  992  the plan.
  993         b. Participate in the establishment or calculation of
  994  payments related to the private match requirements of s.
  995  288.904(3). The officer or member must file an annual disclosure
  996  describing the nature of his or her interests or the interests
  997  of his or her principals, including corporate parents and
  998  subsidiaries of his or her principal, in the private match
  999  requirements. This annual disclosure requirement satisfies the
 1000  disclosure requirement of s. 112.3143(4). This disclosure must
 1001  be placed either on the Florida Tourism Industry Marketing
 1002  Corporation’s website or included in the minutes of each meeting
 1003  of the Florida Tourism Industry Marketing Corporation’s board of
 1004  directors at which the private match requirements are discussed
 1005  or voted upon.
 1006         Section 21. Paragraph (a) of subsection (3) of section
 1007  288.9604, Florida Statutes, is amended to read:
 1008         288.9604 Creation of the authority.—
 1009         (3)(a)1. A director may not receive compensation for his or
 1010  her services, but is entitled to necessary expenses, including
 1011  travel expenses, incurred in the discharge of his or her duties.
 1012  Each director shall hold office until his or her successor has
 1013  been appointed.
 1014         2. Directors are subject to ss. 112.313(1)-(8), (10), (12),
 1015  and (15); 112.3135; and 112.3143(2). For purposes of applying
 1016  ss. 112.313(1)-(8), (10), (12), and (15); 112.3135; and
 1017  112.3143(2) to activities of directors, directors shall be
 1018  considered public officers and the corporation shall be
 1019  considered their agency.
 1020         3. A director of the board of directors of the corporation
 1021  may not represent another person or entity for compensation
 1022  before the corporation for a period of 2 years following his or
 1023  her service on the board of directors.
 1024         Section 22. Paragraph (e) of subsection (4), paragraph (d)
 1025  of subsection (5), and paragraph (d) of subsection (6) of
 1026  section 373.536, Florida Statutes, are amended to read:
 1027         373.536 District budget and hearing thereon.—
 1028         (4) BUDGET CONTROLS; FINANCIAL INFORMATION.—
 1029         (e) By September 1, 2012, Each district shall provide a
 1030  monthly financial statement in the form and manner prescribed by
 1031  the Department of Financial Services to the district’s governing
 1032  board and make such monthly financial statement available for
 1033  public access on its website.
 1034         (5) TENTATIVE BUDGET CONTENTS AND SUBMISSION; REVIEW AND
 1035  APPROVAL.—
 1036         (d) Each district shall, by August 1 of each year, submit
 1037  for review a tentative budget and a description of any
 1038  significant changes from the preliminary budget submitted to the
 1039  Legislature pursuant to s. 373.535 to the Governor, the
 1040  President of the Senate, the Speaker of the House of
 1041  Representatives, the chairs of all legislative committees and
 1042  subcommittees having substantive or fiscal jurisdiction over
 1043  water management districts, as determined by the President of
 1044  the Senate or the Speaker of the House of Representatives, as
 1045  applicable, the secretary of the department, and the governing
 1046  body of each county in which the district has jurisdiction or
 1047  derives any funds for the operations of the district. The
 1048  tentative budget must be posted on the district’s official
 1049  website at least 2 days before budget hearings held pursuant to
 1050  s. 200.065 or other law and must remain on the website for at
 1051  least 45 days.
 1052         (6) FINAL BUDGET; ANNUAL AUDIT; CAPITAL IMPROVEMENTS PLAN;
 1053  WATER RESOURCE DEVELOPMENT WORK PROGRAM.—
 1054         (d) The final adopted budget must be posted on the water
 1055  management district’s official website within 30 days after
 1056  adoption and must remain on the website for at least 2 years.
 1057         Section 23. Paragraph (j) of subsection (9) of section
 1058  1002.33, Florida Statutes, is amended to read:
 1059         1002.33 Charter schools.—
 1060         (9) CHARTER SCHOOL REQUIREMENTS.—
 1061         (j) The governing body of the charter school shall be
 1062  responsible for:
 1063         1. Establishing and maintaining internal controls designed
 1064  to:
 1065         a. Prevent and detect fraud, waste, and abuse.
 1066         b. Promote and encourage compliance with applicable laws,
 1067  rules, contracts, grant agreements, and best practices.
 1068         c. Support economical and efficient operations.
 1069         d. Ensure reliability of financial records and reports.
 1070         e. Safeguard assets.
 1071         2.1. Ensuring that the charter school has retained the
 1072  services of a certified public accountant or auditor for the
 1073  annual financial audit, pursuant to s. 1002.345(2), who shall
 1074  submit the report to the governing body.
 1075         3.2. Reviewing and approving the audit report, including
 1076  audit findings and recommendations for the financial recovery
 1077  plan.
 1078         4.a.3.a. Performing the duties in s. 1002.345, including
 1079  monitoring a corrective action plan.
 1080         b. Monitoring a financial recovery plan in order to ensure
 1081  compliance.
 1082         5.4. Participating in governance training approved by the
 1083  department which must include government in the sunshine,
 1084  conflicts of interest, ethics, and financial responsibility.
 1085         Section 24. Present subsections (6) through (10) of section
 1086  1002.37, Florida Statutes, are redesignated as subsections (7)
 1087  through (11), respectively, a new subsection (6) is added to
 1088  that section, and present subsections (6) and (11) of that
 1089  section are amended, to read:
 1090         1002.37 The Florida Virtual School.—
 1091         (6) The Florida Virtual School shall have an annual
 1092  financial audit of its accounts and records completed by an
 1093  independent auditor who is a certified public accountant
 1094  licensed under chapter 473. The independent auditor shall
 1095  conduct the audit in accordance with rules adopted by the
 1096  Auditor General pursuant to s. 11.45 and, upon completion of the
 1097  audit, shall prepare an audit report in accordance with such
 1098  rules. The audit report must include a written statement of the
 1099  board of trustees describing corrective action to be taken in
 1100  response to each of the independent auditor’s recommendations
 1101  included in the audit report. The independent auditor shall
 1102  submit the audit report to the board of trustees and the Auditor
 1103  General no later than 9 months after the end of the preceding
 1104  fiscal year.
 1105         (7)(6) The board of trustees shall annually submit to the
 1106  Governor, the Legislature, the Commissioner of Education, and
 1107  the State Board of Education, the audit report prepared pursuant
 1108  to subsection (6) and a complete and detailed report setting
 1109  forth:
 1110         (a) The operations and accomplishments of the Florida
 1111  Virtual School within the state and those occurring outside the
 1112  state as Florida Virtual School Global.
 1113         (b) The marketing and operational plan for the Florida
 1114  Virtual School and Florida Virtual School Global, including
 1115  recommendations regarding methods for improving the delivery of
 1116  education through the Internet and other distance learning
 1117  technology.
 1118         (c) The assets and liabilities of the Florida Virtual
 1119  School and Florida Virtual School Global at the end of the
 1120  fiscal year.
 1121         (d) A copy of an annual financial audit of the accounts and
 1122  records of the Florida Virtual School and Florida Virtual School
 1123  Global, conducted by an independent certified public accountant
 1124  and performed in accordance with rules adopted by the Auditor
 1125  General.
 1126         (e) Recommendations regarding the unit cost of providing
 1127  services to students through the Florida Virtual School and
 1128  Florida Virtual School Global. In order to most effectively
 1129  develop public policy regarding any future funding of the
 1130  Florida Virtual School, it is imperative that the cost of the
 1131  program is accurately identified. The identified cost of the
 1132  program must be based on reliable data.
 1133         (e)(f) Recommendations regarding an accountability
 1134  mechanism to assess the effectiveness of the services provided
 1135  by the Florida Virtual School and Florida Virtual School Global.
 1136         (11) The Auditor General shall conduct an operational audit
 1137  of the Florida Virtual School, including Florida Virtual School
 1138  Global. The scope of the audit shall include, but not be limited
 1139  to, the administration of responsibilities relating to
 1140  personnel; procurement and contracting; revenue production;
 1141  school funds, including internal funds; student enrollment
 1142  records; franchise agreements; information technology
 1143  utilization, assets, and security; performance measures and
 1144  standards; and accountability. The final report on the audit
 1145  shall be submitted to the President of the Senate and the
 1146  Speaker of the House of Representatives no later than January
 1147  31, 2014.
 1148         Section 25. Subsection (5) is added to section 1010.01,
 1149  Florida Statutes, to read:
 1150         1010.01 Uniform records and accounts.—
 1151         (5) Each school district, Florida College System
 1152  institution, and state university shall establish and maintain
 1153  internal controls designed to:
 1154         (a) Prevent and detect fraud, waste, and abuse.
 1155         (b) Promote and encourage compliance with applicable laws,
 1156  rules, contracts, grant agreements, and best practices.
 1157         (c) Support economical and efficient operations.
 1158         (d) Ensure reliability of financial records and reports.
 1159         (e) Safeguard assets.
 1160         Section 26. Subsection (2) of section 1010.30, Florida
 1161  Statutes, is amended to read:
 1162         1010.30 Audits required.—
 1163         (2) If a school district, Florida College System
 1164  institution, or university audit report includes a
 1165  recommendation that was previously included in the preceding
 1166  financial audit report, an audit contains a significant finding,
 1167  the district school board, the Florida College System
 1168  institution board of trustees, or the university board of
 1169  trustees, within 60 days after the delivery of the audit report
 1170  to the school district, Florida College System institution, or
 1171  university and shall conduct an audit overview during a
 1172  regularly scheduled public meeting, shall indicate its intent
 1173  regarding corrective action, the corrective action to be taken,
 1174  and when the corrective action will occur. If the district
 1175  school board, Florida College System institution board of
 1176  trustees, or university board of trustees does not intend to
 1177  take corrective action, it shall explain why such action will
 1178  not be taken at the regularly scheduled public meeting.
 1179         Section 27. Subsection (2) of section 68.082, Florida
 1180  Statutes, is amended to read:
 1181         68.082 False claims against the state; definitions;
 1182  liability.—
 1183         (2) Any person who:
 1184         (a) Knowingly presents or causes to be presented a false or
 1185  fraudulent claim for payment or approval;
 1186         (b) Knowingly authorizes, approves, or receives payment of
 1187  prohibited compensation in violation of s. 215.425;
 1188         (c)(b) Knowingly makes, uses, or causes to be made or used
 1189  a false record or statement material to a false or fraudulent
 1190  claim;
 1191         (d)(c) Conspires to commit a violation of this subsection;
 1192         (e)(d) Has possession, custody, or control of property or
 1193  money used or to be used by the state and knowingly delivers or
 1194  causes to be delivered less than all of that money or property;
 1195         (f)(e) Is authorized to make or deliver a document
 1196  certifying receipt of property used or to be used by the state
 1197  and, intending to defraud the state, makes or delivers the
 1198  receipt without knowing that the information on the receipt is
 1199  true;
 1200         (g)(f) Knowingly buys or receives, as a pledge of an
 1201  obligation or a debt, public property from an officer or
 1202  employee of the state who may not sell or pledge the property;
 1203  or
 1204         (h)(g) Knowingly makes, uses, or causes to be made or used
 1205  a false record or statement material to an obligation to pay or
 1206  transmit money or property to the state, or knowingly conceals
 1207  or knowingly and improperly avoids or decreases an obligation to
 1208  pay or transmit money or property to the state
 1209  
 1210  is liable to the state for a civil penalty of not less than
 1211  $5,500 and not more than $11,000 and for treble the amount of
 1212  damages the state sustains because of the act of that person.
 1213         Section 28. Subsection (1) of section 68.083, Florida
 1214  Statutes, is amended to read:
 1215         68.083 Civil actions for false claims.—
 1216         (1) The department may diligently investigate a violation
 1217  under s. 68.082. If the department finds that a person has
 1218  violated or is violating s. 68.082, the department may bring a
 1219  civil action under the Florida False Claims Act against the
 1220  person. The Department of Financial Services may bring a civil
 1221  action under this section if the action arises from an
 1222  investigation by that department and the Department of Legal
 1223  Affairs has not filed an action under this act. For a violation
 1224  of s. 68.082 regarding prohibited compensation paid from state
 1225  funds, the Department of Financial Services may bring a civil
 1226  action under this section if the action arises from an
 1227  investigation by that department concerning a violation of s.
 1228  215.425 by the state and the Department of Legal Affairs has not
 1229  filed an action under this act.
 1230         Section 29. Subsection (3) of section 218.503, Florida
 1231  Statutes, is amended to read:
 1232         218.503 Determination of financial emergency.—
 1233         (3) Upon notification that one or more of the conditions in
 1234  subsection (1) have occurred or will occur if action is not
 1235  taken to assist the local governmental entity or district school
 1236  board, the Governor or his or her designee shall contact the
 1237  local governmental entity or the Commissioner of Education or
 1238  his or her designee shall contact the district school board to
 1239  determine what actions have been taken by the local governmental
 1240  entity or the district school board to resolve or prevent the
 1241  condition. The information requested must be provided within 45
 1242  days after the date of the request. If the local governmental
 1243  entity or the district school board does not comply with the
 1244  request, the Governor or his or her designee or the Commissioner
 1245  of Education or his or her designee shall notify the members of
 1246  the Legislative Auditing Committee, which who may take action
 1247  pursuant to s. 11.40(2) s. 11.40. The Governor or the
 1248  Commissioner of Education, as appropriate, shall determine
 1249  whether the local governmental entity or the district school
 1250  board needs state assistance to resolve or prevent the
 1251  condition. If state assistance is needed, the local governmental
 1252  entity or district school board is considered to be in a state
 1253  of financial emergency. The Governor or the Commissioner of
 1254  Education, as appropriate, has the authority to implement
 1255  measures as set forth in ss. 218.50-218.504 to assist the local
 1256  governmental entity or district school board in resolving the
 1257  financial emergency. Such measures may include, but are not
 1258  limited to:
 1259         (a) Requiring approval of the local governmental entity’s
 1260  budget by the Governor or approval of the district school
 1261  board’s budget by the Commissioner of Education.
 1262         (b) Authorizing a state loan to a local governmental entity
 1263  and providing for repayment of same.
 1264         (c) Prohibiting a local governmental entity or district
 1265  school board from issuing bonds, notes, certificates of
 1266  indebtedness, or any other form of debt until such time as it is
 1267  no longer subject to this section.
 1268         (d) Making such inspections and reviews of records,
 1269  information, reports, and assets of the local governmental
 1270  entity or district school board as are needed. The appropriate
 1271  local officials shall cooperate in such inspections and reviews.
 1272         (e) Consulting with officials and auditors of the local
 1273  governmental entity or the district school board and the
 1274  appropriate state officials regarding any steps necessary to
 1275  bring the books of account, accounting systems, financial
 1276  procedures, and reports into compliance with state requirements.
 1277         (f) Providing technical assistance to the local
 1278  governmental entity or the district school board.
 1279         (g)1. Establishing a financial emergency board to oversee
 1280  the activities of the local governmental entity or the district
 1281  school board. If a financial emergency board is established for
 1282  a local governmental entity, the Governor shall appoint board
 1283  members and select a chair. If a financial emergency board is
 1284  established for a district school board, the State Board of
 1285  Education shall appoint board members and select a chair. The
 1286  financial emergency board shall adopt such rules as are
 1287  necessary for conducting board business. The board may:
 1288         a. Make such reviews of records, reports, and assets of the
 1289  local governmental entity or the district school board as are
 1290  needed.
 1291         b. Consult with officials and auditors of the local
 1292  governmental entity or the district school board and the
 1293  appropriate state officials regarding any steps necessary to
 1294  bring the books of account, accounting systems, financial
 1295  procedures, and reports of the local governmental entity or the
 1296  district school board into compliance with state requirements.
 1297         c. Review the operations, management, efficiency,
 1298  productivity, and financing of functions and operations of the
 1299  local governmental entity or the district school board.
 1300         d. Consult with other governmental entities for the
 1301  consolidation of all administrative direction and support
 1302  services, including, but not limited to, services for asset
 1303  sales, economic and community development, building inspections,
 1304  parks and recreation, facilities management, engineering and
 1305  construction, insurance coverage, risk management, planning and
 1306  zoning, information systems, fleet management, and purchasing.
 1307         2. The recommendations and reports made by the financial
 1308  emergency board must be submitted to the Governor for local
 1309  governmental entities or to the Commissioner of Education and
 1310  the State Board of Education for district school boards for
 1311  appropriate action.
 1312         (h) Requiring and approving a plan, to be prepared by
 1313  officials of the local governmental entity or the district
 1314  school board in consultation with the appropriate state
 1315  officials, prescribing actions that will cause the local
 1316  governmental entity or district school board to no longer be
 1317  subject to this section. The plan must include, but need not be
 1318  limited to:
 1319         1. Provision for payment in full of obligations outlined in
 1320  subsection (1), designated as priority items, which are
 1321  currently due or will come due.
 1322         2. Establishment of priority budgeting or zero-based
 1323  budgeting in order to eliminate items that are not affordable.
 1324         3. The prohibition of a level of operations which can be
 1325  sustained only with nonrecurring revenues.
 1326         4. Provisions implementing the consolidation, sourcing, or
 1327  discontinuance of all administrative direction and support
 1328  services, including, but not limited to, services for asset
 1329  sales, economic and community development, building inspections,
 1330  parks and recreation, facilities management, engineering and
 1331  construction, insurance coverage, risk management, planning and
 1332  zoning, information systems, fleet management, and purchasing.
 1333         Section 30. Subsection (2) of section 1002.455, Florida
 1334  Statutes, is amended to read:
 1335         1002.455 Student eligibility for K-12 virtual instruction.—
 1336         (2) A student is eligible to participate in virtual
 1337  instruction if:
 1338         (a) The student spent the prior school year in attendance
 1339  at a public school in the state and was enrolled and reported by
 1340  the school district for funding during October and February for
 1341  purposes of the Florida Education Finance Program surveys;
 1342         (b) The student is a dependent child of a member of the
 1343  United States Armed Forces who was transferred within the last
 1344  12 months to this state from another state or from a foreign
 1345  country pursuant to a permanent change of station order;
 1346         (c) The student was enrolled during the prior school year
 1347  in a virtual instruction program under s. 1002.45 or a full-time
 1348  Florida Virtual School program under s. 1002.37(9)(a) s.
 1349  1002.37(8)(a);
 1350         (d) The student has a sibling who is currently enrolled in
 1351  a virtual instruction program and the sibling was enrolled in
 1352  that program at the end of the prior school year;
 1353         (e) The student is eligible to enter kindergarten or first
 1354  grade; or
 1355         (f) The student is eligible to enter grades 2 through 5 and
 1356  is enrolled full-time in a school district virtual instruction
 1357  program, virtual charter school, or the Florida Virtual School.
 1358         Section 31. The Legislature finds that a proper and
 1359  legitimate state purpose is served when internal controls are
 1360  established to prevent and detect fraud, waste, and abuse and to
 1361  safeguard and account for government funds and property.
 1362  Therefore, the Legislature determines and declares that this act
 1363  fulfills an important state interest.
 1364         Section 32. This act shall take effect October 1, 2015.