Florida Senate - 2015                      CS for CS for SB 1372
       
       
        
       By the Committees on Community Affairs; and Ethics and
       Elections; and Senator Gaetz
       
       
       
       
       578-03181-15                                          20151372c2
    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.; correcting a
   27         cross-reference; revising provisions governing
   28         collection methods for unpaid automatic fines for
   29         failure to timely file disclosure of financial
   30         interests to include school districts; creating s.
   31         112.31456, F.S.; authorizing the Commission on Ethics
   32         to seek wage garnishment of certain individuals to
   33         satisfy unpaid fines; authorizing the commission to
   34         refer unpaid fines to a collection agency;
   35         establishing a statute of limitations with respect to
   36         the collection of an unpaid fine; amending s.
   37         112.3261, F.S.; revising terms to conform to changes
   38         made by the act; expanding the types of governmental
   39         entities that are subject to lobbyist registration
   40         requirements; requiring a governmental entity to
   41         create a lobbyist registration form; amending ss.
   42         129.03, 129.06, 166.241, and 189.016, F.S.; requiring
   43         counties, municipalities, and special districts to
   44         maintain certain budget documents on the entities’
   45         websites for a specified period; amending s. 215.425,
   46         F.S.; defining the term “public funds”; requiring a
   47         unit of government to investigate and take necessary
   48         action to recover prohibited compensation; specifying
   49         methods of recovery and liability for unintentional
   50         and willful violations; providing a penalty;
   51         specifying applicability of procedures regarding
   52         suspension and removal of an officer who commits a
   53         willful violation; establishing eligibility criteria
   54         and amounts for rewards; specifying circumstances
   55         under which an employee has a cause of action under
   56         the Whistle-blower’s Act; establishing causes of
   57         action if a unit of government fails to recover
   58         prohibited compensation within a certain timeframe;
   59         amending s. 215.86, F.S.; revising management systems
   60         and controls to be employed by each state agency and
   61         the judicial branch; amending s. 215.97, F.S.;
   62         revising the definition of the term “audit threshold”;
   63         amending s. 215.985, F.S.; revising the requirements
   64         for a monthly financial statement provided by a water
   65         management district; amending s. 218.32, F.S.;
   66         revising the requirements of the annual financial
   67         audit report of a local governmental entity;
   68         authorizing the Department of Financial Services to
   69         request additional information from a local
   70         governmental entity; requiring a local governmental
   71         entity to respond to such requests within a specified
   72         timeframe; requiring the department to notify the
   73         Legislative Auditing Committee of noncompliance;
   74         amending s. 218.33, F.S.; requiring local governmental
   75         entities to establish and maintain internal controls;
   76         amending s. 218.39, F.S.; requiring an audited entity
   77         to respond to audit recommendations under specified
   78         circumstances; amending s. 218.391, F.S.; revising the
   79         composition of an audit committee; prohibiting an
   80         audit committee member from being an employee, chief
   81         executive officer, or chief financial officer of the
   82         respective governmental entity; requiring the chair of
   83         an audit committee to sign and execute an affidavit
   84         affirming compliance with auditor selection
   85         procedures; prescribing procedures in the event of
   86         noncompliance with auditor selection procedures;
   87         amending s. 288.92, F.S.; prohibiting specified
   88         officers and board members of Enterprise Florida,
   89         Inc., from representing a person or entity for
   90         compensation before Enterprise Florida, Inc., and
   91         associated entities thereof, for a specified
   92         timeframe; amending s. 288.9604, F.S.; prohibiting a
   93         director of the board of directors of the Florida
   94         Development Finance Corporation from representing a
   95         person or entity for compensation before the
   96         corporation for a specified timeframe; amending s.
   97         373.536, F.S.; deleting obsolete language; requiring
   98         water management districts to maintain certain budget
   99         documents on the districts’ websites for a specified
  100         period; amending s. 1002.33, F.S.; revising the
  101         responsibilities of the governing board of a charter
  102         school to include the establishment and maintenance of
  103         internal controls; amending s. 1002.37, F.S.;
  104         requiring completion of an annual financial audit of
  105         the Florida Virtual School; specifying audit
  106         requirements; requiring an audit report to be
  107         submitted to the board of trustees of the Florida
  108         Virtual School and the Auditor General; removing
  109         obsolete provisions; amending s. 1010.01, F.S.;
  110         requiring each school district, Florida College System
  111         institution, and state university to establish and
  112         maintain certain internal controls; amending s.
  113         1010.30, F.S.; requiring a district school board,
  114         Florida College System institution board of trustees,
  115         or university board of trustees to respond to audit
  116         recommendations under certain circumstances; amending
  117         ss. 68.082, 68.083, 218.503, and 1002.455, F.S.;
  118         conforming provisions and cross-references to changes
  119         made by the act; declaring that the act fulfills an
  120         important state interest; providing an effective date.
  121          
  122  Be It Enacted by the Legislature of the State of Florida:
  123  
  124         Section 1. Subsection (2) of section 11.40, Florida
  125  Statutes, is amended to read:
  126         11.40 Legislative Auditing Committee.—
  127         (2) Following notification by the Auditor General, the
  128  Department of Financial Services, or the Division of Bond
  129  Finance of the State Board of Administration, the Governor or
  130  his or her designee, or the Commissioner of Education or his or
  131  her designee of the failure of a local governmental entity,
  132  district school board, charter school, or charter technical
  133  career center to comply with the applicable provisions within s.
  134  11.45(5)-(7), s. 218.32(1), s. 218.38, or s. 218.503(3), the
  135  Legislative Auditing Committee may schedule a hearing to
  136  determine if the entity should be subject to further state
  137  action. If the committee determines that the entity should be
  138  subject to further state action, the committee shall:
  139         (a) In the case of a local governmental entity or district
  140  school board, direct the Department of Revenue and the
  141  Department of Financial Services to withhold any funds not
  142  pledged for bond debt service satisfaction which are payable to
  143  such entity until the entity complies with the law. The
  144  committee shall specify the date such action shall begin, and
  145  the directive must be received by the Department of Revenue and
  146  the Department of Financial Services 30 days before the date of
  147  the distribution mandated by law. The Department of Revenue and
  148  the Department of Financial Services may implement the
  149  provisions of this paragraph.
  150         (b) In the case of a special district created by:
  151         1. A special act, notify the President of the Senate, the
  152  Speaker of the House of Representatives, the standing committees
  153  of the Senate and the House of Representatives charged with
  154  special district oversight as determined by the presiding
  155  officers of each respective chamber, the legislators who
  156  represent a portion of the geographical jurisdiction of the
  157  special district pursuant to s. 189.034(2), and the Department
  158  of Economic Opportunity that the special district has failed to
  159  comply with the law. Upon receipt of notification, the
  160  Department of Economic Opportunity shall proceed pursuant to s.
  161  189.062 or s. 189.067. If the special district remains in
  162  noncompliance after the process set forth in s. 189.034(3), or
  163  if a public hearing is not held, the Legislative Auditing
  164  Committee may request the department to proceed pursuant to s.
  165  189.067(3).
  166         2. A local ordinance, notify the chair or equivalent of the
  167  local general-purpose government pursuant to s. 189.035(2) and
  168  the Department of Economic Opportunity that the special district
  169  has failed to comply with the law. Upon receipt of notification,
  170  the department shall proceed pursuant to s. 189.062 or s.
  171  189.067. If the special district remains in noncompliance after
  172  the process set forth in s. 189.034(3), or if a public hearing
  173  is not held, the Legislative Auditing Committee may request the
  174  department to proceed pursuant to s. 189.067(3).
  175         3. Any manner other than a special act or local ordinance,
  176  notify the Department of Economic Opportunity that the special
  177  district has failed to comply with the law. Upon receipt of
  178  notification, the department shall proceed pursuant to s.
  179  189.062 or s. 189.067(3).
  180         (c) In the case of a charter school or charter technical
  181  career center, notify the appropriate sponsoring entity, which
  182  may terminate the charter pursuant to ss. 1002.33 and 1002.34.
  183         Section 2. Subsection (1), paragraph (j) of subsection (2),
  184  paragraph (v) of subsection (3), and paragraph (i) of subsection
  185  (7) of section 11.45, Florida Statutes, are amended, and
  186  paragraph (y) is added to subsection (3) of that section, to
  187  read:
  188         11.45 Definitions; duties; authorities; reports; rules.—
  189         (1) DEFINITIONS.—As used in ss. 11.40-11.51, the term:
  190         (a) “Abuse” means behavior that is deficient or improper
  191  when compared with behavior that a prudent person would consider
  192  reasonable and necessary operational practice given the facts
  193  and circumstances. The term includes the misuse of authority or
  194  position for personal gain.
  195         (b)(a) “Audit” means a financial audit, operational audit,
  196  or performance audit.
  197         (c)(b) “County agency” means a board of county
  198  commissioners or other legislative and governing body of a
  199  county, however styled, including that of a consolidated or
  200  metropolitan government, a clerk of the circuit court, a
  201  separate or ex officio clerk of the county court, a sheriff, a
  202  property appraiser, a tax collector, a supervisor of elections,
  203  or any other officer in whom any portion of the fiscal duties of
  204  the above are under law separately placed.
  205         (d)(c) “Financial audit” means an examination of financial
  206  statements in order to express an opinion on the fairness with
  207  which they are presented in conformity with generally accepted
  208  accounting principles and an examination to determine whether
  209  operations are properly conducted in accordance with legal and
  210  regulatory requirements. Financial audits must be conducted in
  211  accordance with auditing standards generally accepted in the
  212  United States and government auditing standards as adopted by
  213  the Board of Accountancy. When applicable, the scope of
  214  financial audits shall encompass the additional activities
  215  necessary to establish compliance with the Single Audit Act
  216  Amendments of 1996, 31 U.S.C. ss. 7501-7507, and other
  217  applicable federal law.
  218         (e) “Fraud” means obtaining something of value through
  219  willful misrepresentation, including, but not limited to, the
  220  intentional misstatements or omissions of amounts or disclosures
  221  in financial statements to deceive users of financial
  222  statements, theft of an entity’s assets, bribery, or the use of
  223  one’s position for personal enrichment through the deliberate
  224  misuse or misapplication of an organization’s resources.
  225         (f)(d) “Governmental entity” means a state agency, a county
  226  agency, or any other entity, however styled, that independently
  227  exercises any type of state or local governmental function.
  228         (g)(e) “Local governmental entity” means a county agency,
  229  municipality, tourist development council, county tourism
  230  promotion agency, or special district as defined in s. 189.012.
  231  The term, but does not include any housing authority established
  232  under chapter 421.
  233         (h)(f) “Management letter” means a statement of the
  234  auditor’s comments and recommendations.
  235         (i)(g) “Operational audit” means an audit whose purpose is
  236  to evaluate management’s performance in establishing and
  237  maintaining internal controls, including controls designed to
  238  prevent and detect fraud, waste, and abuse, and in administering
  239  assigned responsibilities in accordance with applicable laws,
  240  administrative rules, contracts, grant agreements, and other
  241  guidelines. Operational audits must be conducted in accordance
  242  with government auditing standards. Such audits examine internal
  243  controls that are designed and placed in operation to promote
  244  and encourage the achievement of management’s control objectives
  245  in the categories of compliance, economic and efficient
  246  operations, reliability of financial records and reports, and
  247  safeguarding of assets, and identify weaknesses in those
  248  internal controls.
  249         (j)(h) “Performance audit” means an examination of a
  250  program, activity, or function of a governmental entity,
  251  conducted in accordance with applicable government auditing
  252  standards or auditing and evaluation standards of other
  253  appropriate authoritative bodies. The term includes an
  254  examination of issues related to:
  255         1. Economy, efficiency, or effectiveness of the program.
  256         2. Structure or design of the program to accomplish its
  257  goals and objectives.
  258         3. Adequacy of the program to meet the needs identified by
  259  the Legislature or governing body.
  260         4. Alternative methods of providing program services or
  261  products.
  262         5. Goals, objectives, and performance measures used by the
  263  agency to monitor and report program accomplishments.
  264         6. The accuracy or adequacy of public documents, reports,
  265  or requests prepared under the program by state agencies.
  266         7. Compliance of the program with appropriate policies,
  267  rules, or laws.
  268         8. Any other issues related to governmental entities as
  269  directed by the Legislative Auditing Committee.
  270         (k)(i) “Political subdivision” means a separate agency or
  271  unit of local government created or established by law and
  272  includes, but is not limited to, the following and the officers
  273  thereof: authority, board, branch, bureau, city, commission,
  274  consolidated government, county, department, district,
  275  institution, metropolitan government, municipality, office,
  276  officer, public corporation, town, or village.
  277         (l)(j) “State agency” means a separate agency or unit of
  278  state government created or established by law and includes, but
  279  is not limited to, the following and the officers thereof:
  280  authority, board, branch, bureau, commission, department,
  281  division, institution, office, officer, or public corporation,
  282  as the case may be, except any such agency or unit within the
  283  legislative branch of state government other than the Florida
  284  Public Service Commission.
  285         (m) “Waste” means the act of using or expending resources
  286  unreasonably, carelessly, extravagantly, or for no useful
  287  purpose.
  288         (2) DUTIES.—The Auditor General shall:
  289         (j) Conduct audits of local governmental entities when
  290  determined to be necessary by the Auditor General, when directed
  291  by the Legislative Auditing Committee, or when otherwise
  292  required by law. No later than 18 months after the release of
  293  the audit report, the Auditor General shall perform such
  294  appropriate followup procedures as he or she deems necessary to
  295  determine the audited entity’s progress in addressing the
  296  findings and recommendations contained within the Auditor
  297  General’s previous report. The Auditor General shall notify each
  298  member of the audited entity’s governing body and the
  299  Legislative Auditing Committee of the results of his or her
  300  determination. For purposes of this paragraph, local
  301  governmental entities do not include water management districts.
  302  
  303  The Auditor General shall perform his or her duties
  304  independently but under the general policies established by the
  305  Legislative Auditing Committee. This subsection does not limit
  306  the Auditor General’s discretionary authority to conduct other
  307  audits or engagements of governmental entities as authorized in
  308  subsection (3).
  309         (3) AUTHORITY FOR AUDITS AND OTHER ENGAGEMENTS.—The Auditor
  310  General may, pursuant to his or her own authority, or at the
  311  direction of the Legislative Auditing Committee, conduct audits
  312  or other engagements as determined appropriate by the Auditor
  313  General of:
  314         (v) The Florida Virtual School pursuant to s. 1002.37.
  315         (y) Tourist development councils and county tourism
  316  promotion agencies.
  317         (7) AUDITOR GENERAL REPORTING REQUIREMENTS.—
  318         (i) The Auditor General shall annually transmit by July 15,
  319  to the President of the Senate, the Speaker of the House of
  320  Representatives, and the Department of Financial Services, a
  321  list of all school districts, charter schools, charter technical
  322  career centers, Florida College System institutions, state
  323  universities, and local governmental entities water management
  324  districts that have failed to comply with the transparency
  325  requirements as identified in the audit reports reviewed
  326  pursuant to paragraph (b) and those conducted pursuant to
  327  subsection (2).
  328         Section 3. Paragraph (d) of subsection (2) of section
  329  28.35, Florida Statutes, is amended to read:
  330         28.35 Florida Clerks of Court Operations Corporation.—
  331         (2) The duties of the corporation shall include the
  332  following:
  333         (d) Developing and certifying a uniform system of workload
  334  measures and applicable workload standards for court-related
  335  functions as developed by the corporation and clerk workload
  336  performance in meeting the workload performance standards. These
  337  workload measures and workload performance standards shall be
  338  designed to facilitate an objective determination of the
  339  performance of each clerk in accordance with minimum standards
  340  for fiscal management, operational efficiency, and effective
  341  collection of fines, fees, service charges, and court costs. The
  342  corporation shall develop the workload measures and workload
  343  performance standards in consultation with the Legislature. When
  344  the corporation finds a clerk has not met the workload
  345  performance standards, the corporation shall identify the nature
  346  of each deficiency and any corrective action recommended and
  347  taken by the affected clerk of the court. For quarterly periods
  348  ending on the last day of March, June, September, and December
  349  of each year, the corporation shall notify the Legislature of
  350  any clerk not meeting workload performance standards and provide
  351  a copy of any corrective action plans. Such notifications shall
  352  be submitted no later than 45 days after the end of the
  353  preceding quarterly period. As used in this subsection, the
  354  term:
  355         1. “Workload measures” means the measurement of the
  356  activities and frequency of the work required for the clerk to
  357  adequately perform the court-related duties of the office as
  358  defined by the membership of the Florida Clerks of Court
  359  Operations Corporation.
  360         2. “Workload performance standards” means the standards
  361  developed to measure the timeliness and effectiveness of the
  362  activities that are accomplished by the clerk in the performance
  363  of the court-related duties of the office as defined by the
  364  membership of the Florida Clerks of Court Operations
  365  Corporation.
  366         Section 4. Present subsections (6) and (7) of section
  367  43.16, Florida Statutes, are redesignated as subsections (7) and
  368  (8), respectively, and a new subsection (6) is added to that
  369  section, to read:
  370         43.16 Justice Administrative Commission; membership, powers
  371  and duties.—
  372         (6) The commission, each state attorney, each public
  373  defender, the criminal conflict and civil regional counsel, the
  374  capital collateral regional counsel, and the Guardian Ad Litem
  375  Program shall establish and maintain internal controls designed
  376  to:
  377         (a) Prevent and detect fraud, waste, and abuse.
  378         (b) Promote and encourage compliance with applicable laws,
  379  rules, contracts, grant agreements, and best practices.
  380         (c) Support economical and efficient operations.
  381         (d) Ensure reliability of financial records and reports.
  382         (e) Safeguard assets.
  383         Section 5. Subsection (1) of section 112.31455, Florida
  384  Statutes, is amended to read:
  385         112.31455 Collection methods for unpaid automatic fines for
  386  failure to timely file disclosure of financial interests.—
  387         (1) Before referring any unpaid fine accrued pursuant to s.
  388  112.3144(5) or s. 112.3145(7) s. 112.3145(6) to the Department
  389  of Financial Services, the commission shall attempt to determine
  390  whether the individual owing such a fine is a current public
  391  officer or current public employee. If so, the commission may
  392  notify the Chief Financial Officer or the governing body of the
  393  appropriate county, municipality, school district, or special
  394  district of the total amount of any fine owed to the commission
  395  by such individual.
  396         (a) After receipt and verification of the notice from the
  397  commission, the Chief Financial Officer or the governing body of
  398  the county, municipality, school district, or special district
  399  shall begin withholding the lesser of 10 percent or the maximum
  400  amount allowed under federal law from any salary-related
  401  payment. The withheld payments shall be remitted to the
  402  commission until the fine is satisfied.
  403         (b) The Chief Financial Officer or the governing body of
  404  the county, municipality, school district, or special district
  405  may retain an amount of each withheld payment, as provided in s.
  406  77.0305, to cover the administrative costs incurred under this
  407  section.
  408         Section 6. Section 112.31456, Florida Statutes, is created
  409  to read:
  410         112.31456 Garnishment of wages for unpaid automatic fines
  411  for failure to timely file disclosure of financial interests.—
  412         (1) Before referring any unpaid fine accrued pursuant to s.
  413  112.3144(5) or s. 112.3145(7) to the Department of Financial
  414  Services, the commission shall attempt to determine whether the
  415  individual owing such a fine is a current public officer or
  416  current public employee. If the commission determines that an
  417  individual who is the subject of an unpaid fine accrued pursuant
  418  to s. 112.3144(5) or s. 112.3145(7) is no longer a public
  419  officer or public employee or if the commission cannot determine
  420  whether the individual is a current public officer or current
  421  public employee, the commission may, 6 months after the order
  422  becomes final, seek garnishment of any wages to satisfy the
  423  amount of the fine, or any unpaid portion thereof, pursuant to
  424  chapter 77. Upon recording the order imposing the fine with the
  425  clerk of the circuit court, the order shall be deemed a judgment
  426  for purposes of garnishment pursuant to chapter 77.
  427         (2) The commission may refer unpaid fines to the
  428  appropriate collection agency, as directed by the Chief
  429  Financial Officer, to use any collection methods provided by
  430  law. Except as expressly limited by this section, any other
  431  collection method authorized by law is allowed.
  432         (3) Action may be taken to collect any unpaid fine imposed
  433  by ss. 112.3144 and 112.3145 within 20 years after the date the
  434  final order is rendered.
  435         Section 7. Section 112.3261, Florida Statutes, is amended
  436  to read:
  437         112.3261 Lobbying before governmental entities water
  438  management districts; registration and reporting.—
  439         (1) As used in this section, the term:
  440         (a) “Governmental entity” or “entity” “District” means a
  441  water management district created in s. 373.069 and operating
  442  under the authority of chapter 373, a hospital district, a
  443  children’s services district, an expressway authority as the
  444  term “authority” as defined in s. 348.0002, the term “port
  445  authority” as defined in s. 315.02, or an independent special
  446  district with annual revenues of more than $5 million which
  447  exercises ad valorem taxing authority.
  448         (b) “Lobbies” means seeking, on behalf of another person,
  449  to influence a governmental entity district with respect to a
  450  decision of the entity district in an area of policy or
  451  procurement or an attempt to obtain the goodwill of an a
  452  district official or employee of a governmental entity. The term
  453  “lobbies” shall be interpreted and applied consistently with the
  454  rules of the commission implementing s. 112.3215.
  455         (c) “Lobbyist” has the same meaning as provided in s.
  456  112.3215.
  457         (d) “Principal” has the same meaning as provided in s.
  458  112.3215.
  459         (2) A person may not lobby a governmental entity district
  460  until such person has registered as a lobbyist with that entity
  461  district. Such registration shall be due upon initially being
  462  retained to lobby and is renewable on a calendar-year basis
  463  thereafter. Upon registration, the person shall provide a
  464  statement signed by the principal or principal’s representative
  465  stating that the registrant is authorized to represent the
  466  principal. The principal shall also identify and designate its
  467  main business on the statement authorizing that lobbyist
  468  pursuant to a classification system approved by the governmental
  469  entity district. Any changes to the information required by this
  470  section must be disclosed within 15 days by filing a new
  471  registration form. The registration form shall require each
  472  lobbyist to disclose, under oath, the following:
  473         (a) The lobbyist’s name and business address.
  474         (b) The name and business address of each principal
  475  represented.
  476         (c) The existence of any direct or indirect business
  477  association, partnership, or financial relationship with an
  478  official any officer or employee of a governmental entity
  479  district with which he or she lobbies or intends to lobby.
  480         (d) A governmental entity shall create a lobbyist
  481  registration form modeled after the In lieu of creating its own
  482  lobbyist registration forms, a district may accept a completed
  483  legislative branch or executive branch lobbyist registration
  484  form, which must be returned to the governmental entity.
  485         (3) A governmental entity district shall make lobbyist
  486  registrations available to the public. If a governmental entity
  487  district maintains a website, a database of currently registered
  488  lobbyists and principals must be available on the entity’s
  489  district’s website.
  490         (4) A lobbyist shall promptly send a written statement to
  491  the governmental entity district canceling the registration for
  492  a principal upon termination of the lobbyist’s representation of
  493  that principal. A governmental entity district may remove the
  494  name of a lobbyist from the list of registered lobbyists if the
  495  principal notifies the entity district that a person is no
  496  longer authorized to represent that principal.
  497         (5) A governmental entity district may establish an annual
  498  lobbyist registration fee, not to exceed $40, for each principal
  499  represented. The governmental entity district may use
  500  registration fees only to administer this section.
  501         (6) A governmental entity district shall be diligent to
  502  ascertain whether persons required to register pursuant to this
  503  section have complied. A governmental entity district may not
  504  knowingly authorize a person who is not registered pursuant to
  505  this section to lobby the entity district.
  506         (7) Upon receipt of a sworn complaint alleging that a
  507  lobbyist or principal has failed to register with a governmental
  508  entity district or has knowingly submitted false information in
  509  a report or registration required under this section, the
  510  commission shall investigate a lobbyist or principal pursuant to
  511  the procedures established under s. 112.324. The commission
  512  shall provide the Governor with a report of its findings and
  513  recommendations in any investigation conducted pursuant to this
  514  subsection. The Governor is authorized to enforce the
  515  commission’s findings and recommendations.
  516         (8) A governmental entity Water management districts may
  517  adopt rules to establish procedures to govern the registration
  518  of lobbyists, including the adoption of forms and the
  519  establishment of a lobbyist registration fee.
  520         Section 8. Paragraph (c) of subsection (3) of section
  521  129.03, Florida Statutes, is amended to read:
  522         129.03 Preparation and adoption of budget.—
  523         (3) The county budget officer, after tentatively
  524  ascertaining the proposed fiscal policies of the board for the
  525  next fiscal year, shall prepare and present to the board a
  526  tentative budget for the next fiscal year for each of the funds
  527  provided in this chapter, including all estimated receipts,
  528  taxes to be levied, and balances expected to be brought forward
  529  and all estimated expenditures, reserves, and balances to be
  530  carried over at the end of the year.
  531         (c) The board shall hold public hearings to adopt tentative
  532  and final budgets pursuant to s. 200.065. The hearings shall be
  533  primarily for the purpose of hearing requests and complaints
  534  from the public regarding the budgets and the proposed tax
  535  levies and for explaining the budget and any proposed or adopted
  536  amendments. The tentative budget must be posted on the county’s
  537  official website at least 2 days before the public hearing to
  538  consider such budget and must remain on the website for at least
  539  45 days. The final budget must be posted on the website within
  540  30 days after adoption and must remain on the website for at
  541  least 2 years. The tentative budgets, adopted tentative budgets,
  542  and final budgets shall be filed in the office of the county
  543  auditor as a public record. Sufficient reference in words and
  544  figures to identify the particular transactions shall be made in
  545  the minutes of the board to record its actions with reference to
  546  the budgets.
  547         Section 9. Paragraph (f) of subsection (2) of section
  548  129.06, Florida Statutes, is amended to read:
  549         129.06 Execution and amendment of budget.—
  550         (2) The board at any time within a fiscal year may amend a
  551  budget for that year, and may within the first 60 days of a
  552  fiscal year amend the budget for the prior fiscal year, as
  553  follows:
  554         (f) Unless otherwise prohibited by law, if an amendment to
  555  a budget is required for a purpose not specifically authorized
  556  in paragraphs (a)-(e), the amendment may be authorized by
  557  resolution or ordinance of the board of county commissioners
  558  adopted following a public hearing.
  559         1. The public hearing must be advertised at least 2 days,
  560  but not more than 5 days, before the date of the hearing. The
  561  advertisement must appear in a newspaper of paid general
  562  circulation and must identify the name of the taxing authority,
  563  the date, place, and time of the hearing, and the purpose of the
  564  hearing. The advertisement must also identify each budgetary
  565  fund to be amended, the source of the funds, the use of the
  566  funds, and the total amount of each fund’s appropriations.
  567         2. If the board amends the budget pursuant to this
  568  paragraph, the adopted amendment must be posted on the county’s
  569  official website within 5 days after adoption and must remain on
  570  the website for at least 2 years.
  571         Section 10. Subsections (3) and (5) of section 166.241,
  572  Florida Statutes, are amended to read:
  573         166.241 Fiscal years, budgets, and budget amendments.—
  574         (3) The tentative budget must be posted on the
  575  municipality’s official website at least 2 days before the
  576  budget hearing, held pursuant to s. 200.065 or other law, to
  577  consider such budget, and must remain on the website for at
  578  least 45 days. The final adopted budget must be posted on the
  579  municipality’s official website within 30 days after adoption
  580  and must remain on the website for at least 2 years. If the
  581  municipality does not operate an official website, the
  582  municipality must, within a reasonable period of time as
  583  established by the county or counties in which the municipality
  584  is located, transmit the tentative budget and final budget to
  585  the manager or administrator of such county or counties who
  586  shall post the budgets on the county’s website.
  587         (5) If the governing body of a municipality amends the
  588  budget pursuant to paragraph (4)(c), the adopted amendment must
  589  be posted on the official website of the municipality within 5
  590  days after adoption and must remain on the website for at least
  591  2 years. If the municipality does not operate an official
  592  website, the municipality must, within a reasonable period of
  593  time as established by the county or counties in which the
  594  municipality is located, transmit the adopted amendment to the
  595  manager or administrator of such county or counties who shall
  596  post the adopted amendment on the county’s website.
  597         Section 11. Subsections (4) and (7) of section 189.016,
  598  Florida Statutes, are amended to read:
  599         189.016 Reports; budgets; audits.—
  600         (4) The tentative budget must be posted on the special
  601  district’s official website at least 2 days before the budget
  602  hearing, held pursuant to s. 200.065 or other law, to consider
  603  such budget, and must remain on the website for at least 45
  604  days. The final adopted budget must be posted on the special
  605  district’s official website within 30 days after adoption and
  606  must remain on the website for at least 2 years. If the special
  607  district does not operate an official website, the special
  608  district must, within a reasonable period of time as established
  609  by the local general-purpose government or governments in which
  610  the special district is located or the local governing authority
  611  to which the district is dependent, transmit the tentative
  612  budget or final budget to the manager or administrator of the
  613  local general-purpose government or the local governing
  614  authority. The manager or administrator shall post the tentative
  615  budget or final budget on the website of the local general
  616  purpose government or governing authority. This subsection and
  617  subsection (3) do not apply to water management districts as
  618  defined in s. 373.019.
  619         (7) If the governing body of a special district amends the
  620  budget pursuant to paragraph (6)(c), the adopted amendment must
  621  be posted on the official website of the special district within
  622  5 days after adoption and must remain on the website for at
  623  least 2 years. If the special district does not operate an
  624  official website, the special district must, within a reasonable
  625  period of time as established by the local general-purpose
  626  government or governments in which the special district is
  627  located or the local governing authority to which the district
  628  is dependent, transmit the adopted amendment to the manager or
  629  administrator of the local general-purpose government or
  630  governing authority. The manager or administrator shall post the
  631  adopted amendment on the website of the local general-purpose
  632  government or governing authority.
  633         Section 12. Present subsections (1) through (5) of section
  634  215.425, Florida Statutes, are redesignated as subsections (2)
  635  through (6), respectively, present subsection (2) and paragraph
  636  (a) of present subsection (4) of that section are amended, and a
  637  new subsection (1) and subsections (7) through (12) are added to
  638  that section, to read:
  639         215.425 Extra compensation claims prohibited; bonuses;
  640  severance pay.—
  641         (1) As used in this section, the term “public funds” means
  642  any taxes, tuition, grants, fines, fees, or other charges or any
  643  other type of revenue collected by the state or any county,
  644  municipality, special district, school district, Florida College
  645  System institution, state university, or other separate unit of
  646  government created pursuant to law, including any office,
  647  department, agency, division, subdivision, political
  648  subdivision, board, bureau, commission, authority, or
  649  institution of such entities.
  650         (3)(2) This section does not apply to:
  651         (a) a bonus or severance pay that is paid from sources
  652  other than public funds wholly from nontax revenues and
  653  nonstate-appropriated funds, the payment and receipt of which
  654  does not otherwise violate part III of chapter 112, and which is
  655  paid to an officer, agent, employee, or contractor of a public
  656  hospital that is operated by a county or a special district; or
  657         (b) a clothing and maintenance allowance given to
  658  plainclothes deputies pursuant to s. 30.49.
  659         (5)(a)(4)(a)On or after July 1, 2011, A unit of government
  660  that enters into a contract or employment agreement, or renewal
  661  or renegotiation of an existing contract or employment
  662  agreement, that contains a provision for severance pay with an
  663  officer, agent, employee, or contractor must include the
  664  following provisions in the contract:
  665         1. A requirement that severance pay paid from public funds
  666  provided may not exceed an amount greater than 20 weeks of
  667  compensation.
  668         2. A prohibition of provision of severance pay paid from
  669  public funds when the officer, agent, employee, or contractor
  670  has been fired for misconduct, as defined in s. 443.036(29), by
  671  the unit of government.
  672         (7) Upon discovery or notification that a unit of
  673  government has provided prohibited compensation to any officer,
  674  agent, employee, or contractor in violation of this section,
  675  such unit of government shall investigate and take all necessary
  676  action to recover the prohibited compensation.
  677         (a) If the violation was unintentional, the unit of
  678  government shall recover the prohibited compensation from the
  679  individual receiving the prohibited compensation through normal
  680  recovery methods for overpayments.
  681         (b) If the violation was willful, the unit of government
  682  shall recover the prohibited compensation from either the
  683  individual receiving the prohibited compensation or the
  684  individual or individuals responsible for approving the
  685  prohibited compensation. Each individual determined to have
  686  willfully violated this section is jointly and severally liable
  687  for repayment of the prohibited compensation.
  688         (8) A person who willfully violates this section commits a
  689  misdemeanor of the first degree, punishable as provided in s.
  690  775.082 or s. 775.083.
  691         (9) An officer who exercises the powers and duties of a
  692  state or county officer and willfully violates this section is
  693  subject to the Governor’s power under s. 7(a), Art. IV of the
  694  State Constitution. An officer who exercises powers and duties
  695  other than those of a state or county officer and willfully
  696  violates this section is subject to the suspension and removal
  697  procedures under s. 112.51.
  698         (10)(a) A person who reports a violation of this section is
  699  eligible for a reward of at least $500, or the lesser of 10
  700  percent of the funds recovered or $10,000 per incident of a
  701  prohibited compensation payment recovered by the unit of
  702  government, depending upon the extent to which the person
  703  substantially contributed to the discovery, notification, and
  704  recovery of such prohibited payment.
  705         (b) In the event that the recovery of the prohibited
  706  compensation is based primarily on disclosures of specific
  707  information, other than information provided by such person,
  708  relating to allegations or transactions in a criminal, civil, or
  709  administrative hearing; in a legislative, administrative,
  710  inspector general, or other government report; in an auditor
  711  general report, hearing, audit, or investigation; or from the
  712  news media, such person is not eligible for a reward, or for an
  713  award of a portion of the proceeds or payment of attorney fees
  714  and costs pursuant to s. 68.085.
  715         (c) If it is determined that the person who reported a
  716  violation of this section was involved in the authorization,
  717  approval, or receipt of the prohibited compensation or is
  718  convicted of criminal conduct arising from his or her role in
  719  the authorization, approval, or receipt of the prohibited
  720  compensation, such person is not eligible for a reward, or for
  721  an award of a portion of the proceeds or payment of attorney
  722  fees and costs pursuant to s. 68.085.
  723         (11) An employee who is discharged, demoted, suspended,
  724  threatened, harassed, or in any manner discriminated against in
  725  the terms and conditions of employment by his or her employer
  726  because of lawful acts done by the employee on behalf of the
  727  employee or others in furtherance of an action under this
  728  section, including investigation for initiation of, testimony
  729  for, or assistance in an action filed or to be filed under this
  730  section, has a cause of action under s. 112.3187.
  731         (12) If the unit of government fails to recover prohibited
  732  compensation for a willful violation of this section upon
  733  discovery and notification of such prohibited payment within 90
  734  days, a cause of action may be brought to:
  735         (a) Recover state funds in accordance with ss. 68.082 and
  736  68.083.
  737         (b) Recover other funds by the Department of Legal Affairs
  738  using the procedures set forth in ss. 68.082 and 68.083, except
  739  that venue shall lie in the circuit court of the county in which
  740  the unit of government is located.
  741         (c) Recover other funds by a person using the procedures
  742  set forth in ss. 68.082 and 68.083, except that venue shall lie
  743  in the circuit court of the county in which the unit of
  744  government is located.
  745         Section 13. Section 215.86, Florida Statutes, is amended to
  746  read:
  747         215.86 Management systems and controls.—Each state agency
  748  and the judicial branch as defined in s. 216.011 shall establish
  749  and maintain management systems and internal controls designed
  750  to:
  751         (1) Prevent and detect fraud, waste, and abuse. that
  752         (2) Promote and encourage compliance with applicable laws,
  753  rules, contracts, grant agreements, and best practices.;
  754         (3) Support economical and economic, efficient, and
  755  effective operations.;
  756         (4) Ensure reliability of financial records and reports.;
  757         (5) Safeguard and safeguarding of assets. Accounting
  758  systems and procedures shall be designed to fulfill the
  759  requirements of generally accepted accounting principles.
  760         Section 14. Paragraph (a) of subsection (2) of section
  761  215.97, Florida Statutes, is amended to read:
  762         215.97 Florida Single Audit Act.—
  763         (2) Definitions; as used in this section, the term:
  764         (a) “Audit threshold” means the threshold amount used to
  765  determine when a state single audit or project-specific audit of
  766  a nonstate entity shall be conducted in accordance with this
  767  section. Each nonstate entity that expends a total amount of
  768  state financial assistance equal to or in excess of $750,000
  769  $500,000 in any fiscal year of such nonstate entity shall be
  770  required to have a state single audit, or a project-specific
  771  audit, for such fiscal year in accordance with the requirements
  772  of this section. Periodically, Every 2 years the Auditor
  773  General, after consulting with the Executive Office of the
  774  Governor, the Department of Financial Services, and all state
  775  awarding agencies, shall review the threshold amount for
  776  requiring audits under this section and, if appropriate, may
  777  recommend to the Legislature a statutory change to revise the
  778  threshold amount in the annual report submitted pursuant to s.
  779  11.45(7)(h) may adjust such threshold amount consistent with the
  780  purposes of this section.
  781         Section 15. Subsection (11) of section 215.985, Florida
  782  Statutes, is amended to read:
  783         215.985 Transparency in government spending.—
  784         (11) Each water management district shall provide a monthly
  785  financial statement in the form and manner prescribed by the
  786  Department of Financial Services to the district’s its governing
  787  board and make such monthly financial statement available for
  788  public access on its website.
  789         Section 16. Paragraph (d) of subsection (1) and subsection
  790  (2) of section 218.32, Florida Statutes, are amended to read:
  791         218.32 Annual financial reports; local governmental
  792  entities.—
  793         (1)
  794         (d) Each local governmental entity that is required to
  795  provide for an audit under s. 218.39(1) must submit a copy of
  796  the audit report and annual financial report to the department
  797  within 45 days after the completion of the audit report but no
  798  later than 9 months after the end of the fiscal year. An
  799  independent certified public accountant completing an audit of a
  800  local governmental entity pursuant to s. 218.39 shall report, as
  801  part of the audit, as to whether the entity’s annual financial
  802  report is in agreement with the audited financial statements.
  803  The accountant’s audit report must be supported by the same
  804  level of detail as required for the annual financial report. If
  805  the accountant’s audit report is not in agreement with the
  806  annual financial report, the accountant shall specify and
  807  explain the significant differences that exist between the
  808  annual financial report and the audit report.
  809         (2) The department shall annually by December 1 file a
  810  verified report with the Governor, the Legislature, the Auditor
  811  General, and the Special District Accountability Program of the
  812  Department of Economic Opportunity showing the revenues, both
  813  locally derived and derived from intergovernmental transfers,
  814  and the expenditures of each local governmental entity, regional
  815  planning council, local government finance commission, and
  816  municipal power corporation that is required to submit an annual
  817  financial report. In preparing the verified report, the
  818  department may request additional information from the local
  819  governmental entity. The information requested must be provided
  820  to the department within 45 days of the request. If the local
  821  governmental entity does not comply with the request, the
  822  department shall notify the Legislative Auditing Committee,
  823  which may take action pursuant to s. 11.40(2). The report must
  824  include, but is not limited to:
  825         (a) The total revenues and expenditures of each local
  826  governmental entity that is a component unit included in the
  827  annual financial report of the reporting entity.
  828         (b) The amount of outstanding long-term debt by each local
  829  governmental entity. For purposes of this paragraph, the term
  830  “long-term debt” means any agreement or series of agreements to
  831  pay money, which, at inception, contemplate terms of payment
  832  exceeding 1 year in duration.
  833         Section 17. Present subsection (3) of section 218.33,
  834  Florida Statutes, is redesignated as subsection (4), and a new
  835  subsection (3) is added to that section, to read:
  836         218.33 Local governmental entities; establishment of
  837  uniform fiscal years and accounting practices and procedures.—
  838         (3) Each local governmental entity shall establish and
  839  maintain internal controls designed to:
  840         (a) Prevent and detect fraud, waste, and abuse.
  841         (b) Promote and encourage compliance with applicable laws,
  842  rules, contracts, grant agreements, and best practices.
  843         (c) Support economical and efficient operations.
  844         (d) Ensure reliability of financial records and reports.
  845         (e) Safeguard assets.
  846         Section 18. Present subsections (8) through (12) of section
  847  218.39, Florida Statutes, are redesignated as subsections (9)
  848  through (13), respectively, and a new subsection (8) is added to
  849  that section, to read:
  850         218.39 Annual financial audit reports.—
  851         (8) If the audit report includes a recommendation that was
  852  previously included in the preceding financial audit report, the
  853  governing body of the audited entity, within 60 days after the
  854  delivery of the audit report to the governing body and during a
  855  regularly scheduled public meeting, shall indicate its intent
  856  regarding corrective action, the corrective action to be taken,
  857  and when the corrective action will occur. If the governing body
  858  does not intend to take corrective action, it shall explain why
  859  such action will not be taken at the regularly scheduled public
  860  meeting.
  861         Section 19. Subsection (2) of section 218.391, Florida
  862  Statutes, is amended, and subsection (9) is added to that
  863  section, to read:
  864         218.391 Auditor selection procedures.—
  865         (2) The governing body of a charter county, municipality,
  866  special district, district school board, charter school, or
  867  charter technical career center shall establish an audit
  868  committee.
  869         (a) For a county, the Each noncharter county shall
  870  establish an audit committee that, at a minimum, shall consist
  871  of each of the county officers elected pursuant to the county
  872  charter or s. 1(d), Art. VIII of the State Constitution, or a
  873  designee, and one member of the board of county commissioners or
  874  its designee.
  875         (b) For a municipality, special district, district school
  876  board, charter school, or charter technical career center, the
  877  audit committee shall consist of at least three members. One
  878  member of the audit committee must be a member of the governing
  879  body of an entity specified in this paragraph who shall also
  880  serve as the chair of the committee.
  881         (c) A member of the audit committee may not be an employee,
  882  chief executive officer, or chief financial officer of the
  883  county, municipality, special district, district school board,
  884  charter school, or charter technical career center.
  885         (d) The primary purpose of the audit committee is to assist
  886  the governing body in selecting an auditor to conduct the annual
  887  financial audit required in s. 218.39; however, the audit
  888  committee may serve other audit oversight purposes as determined
  889  by the entity’s governing body. The public may shall not be
  890  excluded from the proceedings under this section.
  891         (9) An audit report submitted pursuant to s. 218.39 must
  892  include an affidavit executed by the chair of the audit
  893  committee affirming that the committee complied with the
  894  requirements of subsections (3)-(6) in selecting an auditor. If
  895  the Auditor General determines that an entity failed to comply
  896  with the requirements of subsections (3)-(6) in selecting an
  897  auditor, the entity shall select a replacement auditor in
  898  accordance with this section to conduct audits for subsequent
  899  fiscal years if the original audit was performed under a
  900  multiyear contract. If the replacement of an auditor would
  901  preclude the entity from timely completing the annual financial
  902  audit required by s. 218.39, the entity shall replace an auditor
  903  in accordance with this section for the subsequent annual
  904  financial audit. A multiyear contract between an entity or an
  905  auditor may not prohibit or restrict an entity from complying
  906  with this subsection.
  907         Section 20. Paragraph (b) of subsection (2) of section
  908  288.92, Florida Statutes, is amended to read:
  909         288.92 Divisions of Enterprise Florida, Inc.—
  910         (2)
  911         (b)1. The following officers and board members are subject
  912  to ss. 112.313(1)-(8), (10), (12), and (15); 112.3135; and
  913  112.3143(2):
  914         a. Officers and members of the board of directors of the
  915  divisions of Enterprise Florida, Inc.
  916         b. Officers and members of the board of directors of
  917  subsidiaries of Enterprise Florida, Inc.
  918         c. Officers and members of the board of directors of
  919  corporations created to carry out the missions of Enterprise
  920  Florida, Inc.
  921         d. Officers and members of the board of directors of
  922  corporations with which a division is required by law to
  923  contract to carry out its missions.
  924         2. The officers and board members specified in subparagraph
  925  1. may not represent another person or entity for compensation
  926  before Enterprise Florida, Inc., or a division, subsidiary, or
  927  the board of directors of corporations created to carry out the
  928  missions of Enterprise Florida, Inc., or with which a division
  929  is required by law to contract to carry out its missions, for a
  930  period of 2 years after retirement from or termination of
  931  service to a division.
  932         3.2. For purposes of applying ss. 112.313(1)-(8), (10),
  933  (12), and (15); 112.3135; and 112.3143(2) to activities of the
  934  officers and members of the board of directors specified in
  935  subparagraph 1., those persons shall be considered public
  936  officers or employees and the corporation shall be considered
  937  their agency.
  938         4.3. It is not a violation of s. 112.3143(2) or (4) for the
  939  officers or members of the board of directors of the Florida
  940  Tourism Industry Marketing Corporation to:
  941         a. Vote on the 4-year marketing plan required under s.
  942  288.923 or vote on any individual component of or amendment to
  943  the plan.
  944         b. Participate in the establishment or calculation of
  945  payments related to the private match requirements of s.
  946  288.904(3). The officer or member must file an annual disclosure
  947  describing the nature of his or her interests or the interests
  948  of his or her principals, including corporate parents and
  949  subsidiaries of his or her principal, in the private match
  950  requirements. This annual disclosure requirement satisfies the
  951  disclosure requirement of s. 112.3143(4). This disclosure must
  952  be placed either on the Florida Tourism Industry Marketing
  953  Corporation’s website or included in the minutes of each meeting
  954  of the Florida Tourism Industry Marketing Corporation’s board of
  955  directors at which the private match requirements are discussed
  956  or voted upon.
  957         Section 21. Paragraph (a) of subsection (3) of section
  958  288.9604, Florida Statutes, is amended to read:
  959         288.9604 Creation of the authority.—
  960         (3)(a)1. A director may not receive compensation for his or
  961  her services, but is entitled to necessary expenses, including
  962  travel expenses, incurred in the discharge of his or her duties.
  963  Each director shall hold office until his or her successor has
  964  been appointed.
  965         2. Directors are subject to ss. 112.313(1)-(8), (10), (12),
  966  and (15); 112.3135; and 112.3143(2). For purposes of applying
  967  ss. 112.313(1)-(8), (10), (12), and (15); 112.3135; and
  968  112.3143(2) to activities of directors, directors shall be
  969  considered public officers and the corporation shall be
  970  considered their agency.
  971         3. A director of the board of directors of the corporation
  972  may not represent another person or entity for compensation
  973  before the corporation for a period of 2 years following his or
  974  her service on the board of directors.
  975         Section 22. Paragraph (e) of subsection (4), paragraph (d)
  976  of subsection (5), and paragraph (d) of subsection (6) of
  977  section 373.536, Florida Statutes, are amended to read:
  978         373.536 District budget and hearing thereon.—
  979         (4) BUDGET CONTROLS; FINANCIAL INFORMATION.—
  980         (e) By September 1, 2012, Each district shall provide a
  981  monthly financial statement in the form and manner prescribed by
  982  the Department of Financial Services to the district’s governing
  983  board and make such monthly financial statement available for
  984  public access on its website.
  985         (5) TENTATIVE BUDGET CONTENTS AND SUBMISSION; REVIEW AND
  986  APPROVAL.—
  987         (d) Each district shall, by August 1 of each year, submit
  988  for review a tentative budget and a description of any
  989  significant changes from the preliminary budget submitted to the
  990  Legislature pursuant to s. 373.535 to the Governor, the
  991  President of the Senate, the Speaker of the House of
  992  Representatives, the chairs of all legislative committees and
  993  subcommittees having substantive or fiscal jurisdiction over
  994  water management districts, as determined by the President of
  995  the Senate or the Speaker of the House of Representatives, as
  996  applicable, the secretary of the department, and the governing
  997  body of each county in which the district has jurisdiction or
  998  derives any funds for the operations of the district. The
  999  tentative budget must be posted on the district’s official
 1000  website at least 2 days before budget hearings held pursuant to
 1001  s. 200.065 or other law and must remain on the website for at
 1002  least 45 days.
 1003         (6) FINAL BUDGET; ANNUAL AUDIT; CAPITAL IMPROVEMENTS PLAN;
 1004  WATER RESOURCE DEVELOPMENT WORK PROGRAM.—
 1005         (d) The final adopted budget must be posted on the water
 1006  management district’s official website within 30 days after
 1007  adoption and must remain on the website for at least 2 years.
 1008         Section 23. Paragraph (j) of subsection (9) of section
 1009  1002.33, Florida Statutes, is amended to read:
 1010         1002.33 Charter schools.—
 1011         (9) CHARTER SCHOOL REQUIREMENTS.—
 1012         (j) The governing body of the charter school shall be
 1013  responsible for:
 1014         1. Establishing and maintaining internal controls designed
 1015  to:
 1016         a. Prevent and detect fraud, waste, and abuse.
 1017         b. Promote and encourage compliance with applicable laws,
 1018  rules, contracts, grant agreements, and best practices.
 1019         c. Support economical and efficient operations.
 1020         d. Ensure reliability of financial records and reports.
 1021         e. Safeguard assets.
 1022         2.1. Ensuring that the charter school has retained the
 1023  services of a certified public accountant or auditor for the
 1024  annual financial audit, pursuant to s. 1002.345(2), who shall
 1025  submit the report to the governing body.
 1026         3.2. Reviewing and approving the audit report, including
 1027  audit findings and recommendations for the financial recovery
 1028  plan.
 1029         4.a.3.a. Performing the duties in s. 1002.345, including
 1030  monitoring a corrective action plan.
 1031         b. Monitoring a financial recovery plan in order to ensure
 1032  compliance.
 1033         5.4. Participating in governance training approved by the
 1034  department which must include government in the sunshine,
 1035  conflicts of interest, ethics, and financial responsibility.
 1036         Section 24. Present subsections (6) through (10) of section
 1037  1002.37, Florida Statutes, are redesignated as subsections (7)
 1038  through (11), respectively, a new subsection (6) is added to
 1039  that section, and present subsections (6) and (11) of that
 1040  section are amended, to read:
 1041         1002.37 The Florida Virtual School.—
 1042         (6) The Florida Virtual School shall have an annual
 1043  financial audit of its accounts and records completed by an
 1044  independent auditor who is a certified public accountant
 1045  licensed under chapter 473. The independent auditor shall
 1046  conduct the audit in accordance with rules adopted by the
 1047  Auditor General pursuant to s. 11.45 and, upon completion of the
 1048  audit, shall prepare an audit report in accordance with such
 1049  rules. The audit report must include a written statement of the
 1050  board of trustees describing corrective action to be taken in
 1051  response to each of the independent auditor’s recommendations
 1052  included in the audit report. The independent auditor shall
 1053  submit the audit report to the board of trustees and the Auditor
 1054  General no later than 9 months after the end of the preceding
 1055  fiscal year.
 1056         (7)(6) The board of trustees shall annually submit to the
 1057  Governor, the Legislature, the Commissioner of Education, and
 1058  the State Board of Education, the audit report prepared pursuant
 1059  to subsection (6) and a complete and detailed report setting
 1060  forth:
 1061         (a) The operations and accomplishments of the Florida
 1062  Virtual School within the state and those occurring outside the
 1063  state as Florida Virtual School Global.
 1064         (b) The marketing and operational plan for the Florida
 1065  Virtual School and Florida Virtual School Global, including
 1066  recommendations regarding methods for improving the delivery of
 1067  education through the Internet and other distance learning
 1068  technology.
 1069         (c) The assets and liabilities of the Florida Virtual
 1070  School and Florida Virtual School Global at the end of the
 1071  fiscal year.
 1072         (d) A copy of an annual financial audit of the accounts and
 1073  records of the Florida Virtual School and Florida Virtual School
 1074  Global, conducted by an independent certified public accountant
 1075  and performed in accordance with rules adopted by the Auditor
 1076  General.
 1077         (e) Recommendations regarding the unit cost of providing
 1078  services to students through the Florida Virtual School and
 1079  Florida Virtual School Global. In order to most effectively
 1080  develop public policy regarding any future funding of the
 1081  Florida Virtual School, it is imperative that the cost of the
 1082  program is accurately identified. The identified cost of the
 1083  program must be based on reliable data.
 1084         (e)(f) Recommendations regarding an accountability
 1085  mechanism to assess the effectiveness of the services provided
 1086  by the Florida Virtual School and Florida Virtual School Global.
 1087         (11) The Auditor General shall conduct an operational audit
 1088  of the Florida Virtual School, including Florida Virtual School
 1089  Global. The scope of the audit shall include, but not be limited
 1090  to, the administration of responsibilities relating to
 1091  personnel; procurement and contracting; revenue production;
 1092  school funds, including internal funds; student enrollment
 1093  records; franchise agreements; information technology
 1094  utilization, assets, and security; performance measures and
 1095  standards; and accountability. The final report on the audit
 1096  shall be submitted to the President of the Senate and the
 1097  Speaker of the House of Representatives no later than January
 1098  31, 2014.
 1099         Section 25. Subsection (5) is added to section 1010.01,
 1100  Florida Statutes, to read:
 1101         1010.01 Uniform records and accounts.—
 1102         (5) Each school district, Florida College System
 1103  institution, and state university shall establish and maintain
 1104  internal controls designed to:
 1105         (a) Prevent and detect fraud, waste, and abuse.
 1106         (b) Promote and encourage compliance with applicable laws,
 1107  rules, contracts, grant agreements, and best practices.
 1108         (c) Support economical and efficient operations.
 1109         (d) Ensure reliability of financial records and reports.
 1110         (e) Safeguard assets.
 1111         Section 26. Subsection (2) of section 1010.30, Florida
 1112  Statutes, is amended to read:
 1113         1010.30 Audits required.—
 1114         (2) If a school district, Florida College System
 1115  institution, or university audit report includes a
 1116  recommendation that was previously included in the preceding
 1117  financial audit report, an audit contains a significant finding,
 1118  the district school board, the Florida College System
 1119  institution board of trustees, or the university board of
 1120  trustees, within 60 days after the delivery of the audit report
 1121  to the school district, Florida College System institution, or
 1122  university and shall conduct an audit overview during a
 1123  regularly scheduled public meeting, shall indicate its intent
 1124  regarding corrective action, the corrective action to be taken,
 1125  and when the corrective action will occur. If the district
 1126  school board, Florida College System institution board of
 1127  trustees, or university board of trustees does not intend to
 1128  take corrective action, it shall explain why such action will
 1129  not be taken at the regularly scheduled public meeting.
 1130         Section 27. Subsection (2) of section 68.082, Florida
 1131  Statutes, is amended to read:
 1132         68.082 False claims against the state; definitions;
 1133  liability.—
 1134         (2) Any person who:
 1135         (a) Knowingly presents or causes to be presented a false or
 1136  fraudulent claim for payment or approval;
 1137         (b) Knowingly authorizes, approves, or receives payment of
 1138  prohibited compensation in violation of s. 215.425;
 1139         (c)(b) Knowingly makes, uses, or causes to be made or used
 1140  a false record or statement material to a false or fraudulent
 1141  claim;
 1142         (d)(c) Conspires to commit a violation of this subsection;
 1143         (e)(d) Has possession, custody, or control of property or
 1144  money used or to be used by the state and knowingly delivers or
 1145  causes to be delivered less than all of that money or property;
 1146         (f)(e) Is authorized to make or deliver a document
 1147  certifying receipt of property used or to be used by the state
 1148  and, intending to defraud the state, makes or delivers the
 1149  receipt without knowing that the information on the receipt is
 1150  true;
 1151         (g)(f) Knowingly buys or receives, as a pledge of an
 1152  obligation or a debt, public property from an officer or
 1153  employee of the state who may not sell or pledge the property;
 1154  or
 1155         (h)(g) Knowingly makes, uses, or causes to be made or used
 1156  a false record or statement material to an obligation to pay or
 1157  transmit money or property to the state, or knowingly conceals
 1158  or knowingly and improperly avoids or decreases an obligation to
 1159  pay or transmit money or property to the state
 1160  
 1161  is liable to the state for a civil penalty of not less than
 1162  $5,500 and not more than $11,000 and for treble the amount of
 1163  damages the state sustains because of the act of that person.
 1164         Section 28. Subsection (1) of section 68.083, Florida
 1165  Statutes, is amended to read:
 1166         68.083 Civil actions for false claims.—
 1167         (1) The department may diligently investigate a violation
 1168  under s. 68.082. If the department finds that a person has
 1169  violated or is violating s. 68.082, the department may bring a
 1170  civil action under the Florida False Claims Act against the
 1171  person. The Department of Financial Services may bring a civil
 1172  action under this section if the action arises from an
 1173  investigation by that department and the Department of Legal
 1174  Affairs has not filed an action under this act. For a violation
 1175  of s. 68.082 regarding prohibited compensation paid from state
 1176  funds, the Department of Financial Services may bring a civil
 1177  action under this section if the action arises from an
 1178  investigation by that department concerning a violation of s.
 1179  215.425 by the state and the Department of Legal Affairs has not
 1180  filed an action under this act.
 1181         Section 29. Subsection (3) of section 218.503, Florida
 1182  Statutes, is amended to read:
 1183         218.503 Determination of financial emergency.—
 1184         (3) Upon notification that one or more of the conditions in
 1185  subsection (1) have occurred or will occur if action is not
 1186  taken to assist the local governmental entity or district school
 1187  board, the Governor or his or her designee shall contact the
 1188  local governmental entity or the Commissioner of Education or
 1189  his or her designee shall contact the district school board to
 1190  determine what actions have been taken by the local governmental
 1191  entity or the district school board to resolve or prevent the
 1192  condition. The information requested must be provided within 45
 1193  days after the date of the request. If the local governmental
 1194  entity or the district school board does not comply with the
 1195  request, the Governor or his or her designee or the Commissioner
 1196  of Education or his or her designee shall notify the members of
 1197  the Legislative Auditing Committee, which who may take action
 1198  pursuant to s. 11.40(2) s. 11.40. The Governor or the
 1199  Commissioner of Education, as appropriate, shall determine
 1200  whether the local governmental entity or the district school
 1201  board needs state assistance to resolve or prevent the
 1202  condition. If state assistance is needed, the local governmental
 1203  entity or district school board is considered to be in a state
 1204  of financial emergency. The Governor or the Commissioner of
 1205  Education, as appropriate, has the authority to implement
 1206  measures as set forth in ss. 218.50-218.504 to assist the local
 1207  governmental entity or district school board in resolving the
 1208  financial emergency. Such measures may include, but are not
 1209  limited to:
 1210         (a) Requiring approval of the local governmental entity’s
 1211  budget by the Governor or approval of the district school
 1212  board’s budget by the Commissioner of Education.
 1213         (b) Authorizing a state loan to a local governmental entity
 1214  and providing for repayment of same.
 1215         (c) Prohibiting a local governmental entity or district
 1216  school board from issuing bonds, notes, certificates of
 1217  indebtedness, or any other form of debt until such time as it is
 1218  no longer subject to this section.
 1219         (d) Making such inspections and reviews of records,
 1220  information, reports, and assets of the local governmental
 1221  entity or district school board as are needed. The appropriate
 1222  local officials shall cooperate in such inspections and reviews.
 1223         (e) Consulting with officials and auditors of the local
 1224  governmental entity or the district school board and the
 1225  appropriate state officials regarding any steps necessary to
 1226  bring the books of account, accounting systems, financial
 1227  procedures, and reports into compliance with state requirements.
 1228         (f) Providing technical assistance to the local
 1229  governmental entity or the district school board.
 1230         (g)1. Establishing a financial emergency board to oversee
 1231  the activities of the local governmental entity or the district
 1232  school board. If a financial emergency board is established for
 1233  a local governmental entity, the Governor shall appoint board
 1234  members and select a chair. If a financial emergency board is
 1235  established for a district school board, the State Board of
 1236  Education shall appoint board members and select a chair. The
 1237  financial emergency board shall adopt such rules as are
 1238  necessary for conducting board business. The board may:
 1239         a. Make such reviews of records, reports, and assets of the
 1240  local governmental entity or the district school board as are
 1241  needed.
 1242         b. Consult with officials and auditors of the local
 1243  governmental entity or the district school board and the
 1244  appropriate state officials regarding any steps necessary to
 1245  bring the books of account, accounting systems, financial
 1246  procedures, and reports of the local governmental entity or the
 1247  district school board into compliance with state requirements.
 1248         c. Review the operations, management, efficiency,
 1249  productivity, and financing of functions and operations of the
 1250  local governmental entity or the district school board.
 1251         d. Consult with other governmental entities for the
 1252  consolidation of all administrative direction and support
 1253  services, including, but not limited to, services for asset
 1254  sales, economic and community development, building inspections,
 1255  parks and recreation, facilities management, engineering and
 1256  construction, insurance coverage, risk management, planning and
 1257  zoning, information systems, fleet management, and purchasing.
 1258         2. The recommendations and reports made by the financial
 1259  emergency board must be submitted to the Governor for local
 1260  governmental entities or to the Commissioner of Education and
 1261  the State Board of Education for district school boards for
 1262  appropriate action.
 1263         (h) Requiring and approving a plan, to be prepared by
 1264  officials of the local governmental entity or the district
 1265  school board in consultation with the appropriate state
 1266  officials, prescribing actions that will cause the local
 1267  governmental entity or district school board to no longer be
 1268  subject to this section. The plan must include, but need not be
 1269  limited to:
 1270         1. Provision for payment in full of obligations outlined in
 1271  subsection (1), designated as priority items, which are
 1272  currently due or will come due.
 1273         2. Establishment of priority budgeting or zero-based
 1274  budgeting in order to eliminate items that are not affordable.
 1275         3. The prohibition of a level of operations which can be
 1276  sustained only with nonrecurring revenues.
 1277         4. Provisions implementing the consolidation, sourcing, or
 1278  discontinuance of all administrative direction and support
 1279  services, including, but not limited to, services for asset
 1280  sales, economic and community development, building inspections,
 1281  parks and recreation, facilities management, engineering and
 1282  construction, insurance coverage, risk management, planning and
 1283  zoning, information systems, fleet management, and purchasing.
 1284         Section 30. Subsection (2) of section 1002.455, Florida
 1285  Statutes, is amended to read:
 1286         1002.455 Student eligibility for K-12 virtual instruction.—
 1287         (2) A student is eligible to participate in virtual
 1288  instruction if:
 1289         (a) The student spent the prior school year in attendance
 1290  at a public school in the state and was enrolled and reported by
 1291  the school district for funding during October and February for
 1292  purposes of the Florida Education Finance Program surveys;
 1293         (b) The student is a dependent child of a member of the
 1294  United States Armed Forces who was transferred within the last
 1295  12 months to this state from another state or from a foreign
 1296  country pursuant to a permanent change of station order;
 1297         (c) The student was enrolled during the prior school year
 1298  in a virtual instruction program under s. 1002.45 or a full-time
 1299  Florida Virtual School program under s. 1002.37(9)(a) s.
 1300  1002.37(8)(a);
 1301         (d) The student has a sibling who is currently enrolled in
 1302  a virtual instruction program and the sibling was enrolled in
 1303  that program at the end of the prior school year;
 1304         (e) The student is eligible to enter kindergarten or first
 1305  grade; or
 1306         (f) The student is eligible to enter grades 2 through 5 and
 1307  is enrolled full-time in a school district virtual instruction
 1308  program, virtual charter school, or the Florida Virtual School.
 1309         Section 31. The Legislature finds that a proper and
 1310  legitimate state purpose is served when internal controls are
 1311  established to prevent and detect fraud, waste, and abuse and to
 1312  safeguard and account for government funds and property.
 1313  Therefore, the Legislature determines and declares that this act
 1314  fulfills an important state interest.
 1315         Section 32. This act shall take effect October 1, 2015.