Florida Senate - 2015               CS for CS for CS for SB 1372
       
       
        
       By the Committees on Rules; Community Affairs; and Ethics and
       Elections; and Senator Gaetz
       
       
       
       
       595-04437-15                                          20151372c3
    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. 112.313, F.S.; specifying that
   27         prohibitions on conflicting employment or contractual
   28         relationships for public officers or employees of an
   29         agency apply to contractual relationships held by
   30         certain business entities; amending s. 112.31455,
   31         F.S.; correcting a cross-reference; revising
   32         provisions governing collection methods for unpaid
   33         automatic fines for failure to timely file disclosure
   34         of financial interests to include school districts;
   35         amending s. 112.3261, F.S.; revising terms to conform
   36         to changes made by the act; expanding the types of
   37         governmental entities that are subject to lobbyist
   38         registration requirements; requiring a governmental
   39         entity to create a lobbyist registration form;
   40         amending ss. 129.03, 129.06, 166.241, and 189.016,
   41         F.S.; requiring counties, municipalities, and special
   42         districts to maintain certain budget documents on the
   43         entities’ websites for a specified period; amending s.
   44         215.425, F.S.; defining the term “public funds”;
   45         revising nonapplicability to the prohibition on extra
   46         compensation claims; requiring certain contracts to
   47         which a unit of government or state university is a
   48         party during a specified period to contain certain
   49         prohibitions on severance pay; requiring a unit of
   50         government to investigate and take necessary action to
   51         recover prohibited compensation; specifying methods of
   52         recovery and liability for unintentional and willful
   53         violations; providing a penalty; specifying
   54         applicability of procedures regarding suspension and
   55         removal of an officer who commits a willful violation;
   56         establishing eligibility criteria and amounts for
   57         rewards; specifying circumstances under which an
   58         employee has a cause of action under the Whistle
   59         blower’s Act; establishing causes of action if a unit
   60         of government fails to recover prohibited compensation
   61         within a certain timeframe; providing for
   62         applicability; amending s. 215.86, F.S.; revising
   63         management systems and controls to be employed by each
   64         state agency and the judicial branch; amending s.
   65         215.97, F.S.; revising the definition of the term
   66         “audit threshold”; amending s. 215.985, F.S.; revising
   67         the requirements for a monthly financial statement
   68         provided by a water management district; amending s.
   69         218.32, F.S.; revising the requirements of the annual
   70         financial 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 being an employee, chief
   84         executive officer, or chief financial officer of the
   85         respective governmental entity; requiring the chair of
   86         an audit committee to sign and execute an affidavit
   87         affirming compliance with auditor selection
   88         procedures; prescribing procedures in the event of
   89         noncompliance with auditor selection procedures;
   90         amending s. 288.92, F.S.; prohibiting specified
   91         officers and board members of Enterprise Florida,
   92         Inc., from representing a person or entity for
   93         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
  112         obsolete provisions; 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.
  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. Subsection (7) of section 112.313, Florida
  387  Statutes, is amended to read:
  388         112.313 Standards of conduct for public officers, employees
  389  of agencies, and local government attorneys.—
  390         (7) CONFLICTING EMPLOYMENT OR CONTRACTUAL RELATIONSHIP.—
  391         (a) No public officer or employee of an agency shall have
  392  or hold any employment or contractual relationship with any
  393  business entity or any agency which is subject to the regulation
  394  of, or is doing business with, an agency of which he or she is
  395  an officer or employee, excluding those organizations and their
  396  officers who, when acting in their official capacity, enter into
  397  or negotiate a collective bargaining contract with the state or
  398  any municipality, county, or other political subdivision of the
  399  state; nor shall an officer or employee of an agency have or
  400  hold any employment or contractual relationship that will create
  401  a continuing or frequently recurring conflict between his or her
  402  private interests and the performance of his or her public
  403  duties or that would impede the full and faithful discharge of
  404  his or her public duties. For purposes of this subsection, if a
  405  public officer or employee of an agency holds a controlling
  406  interest in a business entity or is an officer, director, or a
  407  member who manages such an entity, contractual relationships
  408  held by the business entity are deemed to be held by the public
  409  officer or employee.
  410         1. When the agency referred to is that certain kind of
  411  special tax district created by general or special law and is
  412  limited specifically to constructing, maintaining, managing, and
  413  financing improvements in the land area over which the agency
  414  has jurisdiction, or when the agency has been organized pursuant
  415  to chapter 298, then employment with, or entering into a
  416  contractual relationship with, such business entity by a public
  417  officer or employee of such agency shall not be prohibited by
  418  this subsection or be deemed a conflict per se. However, conduct
  419  by such officer or employee that is prohibited by, or otherwise
  420  frustrates the intent of, this section shall be deemed a
  421  conflict of interest in violation of the standards of conduct
  422  set forth by this section.
  423         2. When the agency referred to is a legislative body and
  424  the regulatory power over the business entity resides in another
  425  agency, or when the regulatory power which the legislative body
  426  exercises over the business entity or agency is strictly through
  427  the enactment of laws or ordinances, then employment or a
  428  contractual relationship with such business entity by a public
  429  officer or employee of a legislative body shall not be
  430  prohibited by this subsection or be deemed a conflict.
  431         (b) This subsection shall not prohibit a public officer or
  432  employee from practicing in a particular profession or
  433  occupation when such practice by persons holding such public
  434  office or employment is required or permitted by law or
  435  ordinance.
  436         Section 6. Subsection (1) of section 112.31455, Florida
  437  Statutes, is amended to read:
  438         112.31455 Collection methods for unpaid automatic fines for
  439  failure to timely file disclosure of financial interests.—
  440         (1) Before referring any unpaid fine accrued pursuant to s.
  441  112.3144(5) or s. 112.3145(7) s. 112.3145(6) to the Department
  442  of Financial Services, the commission shall attempt to determine
  443  whether the individual owing such a fine is a current public
  444  officer or current public employee. If so, the commission may
  445  notify the Chief Financial Officer or the governing body of the
  446  appropriate county, municipality, school district, or special
  447  district of the total amount of any fine owed to the commission
  448  by such individual.
  449         (a) After receipt and verification of the notice from the
  450  commission, the Chief Financial Officer or the governing body of
  451  the county, municipality, school district, or special district
  452  shall begin withholding the lesser of 10 percent or the maximum
  453  amount allowed under federal law from any salary-related
  454  payment. The withheld payments shall be remitted to the
  455  commission until the fine is satisfied.
  456         (b) The Chief Financial Officer or the governing body of
  457  the county, municipality, school district, or special district
  458  may retain an amount of each withheld payment, as provided in s.
  459  77.0305, to cover the administrative costs incurred under this
  460  section.
  461         Section 7. Section 112.3261, Florida Statutes, is amended
  462  to read:
  463         112.3261 Lobbying before governmental entities water
  464  management districts; registration and reporting.—
  465         (1) As used in this section, the term:
  466         (a) “Governmental entity” or “entity” “District” means a
  467  water management district created in s. 373.069 and operating
  468  under the authority of chapter 373, a hospital district, a
  469  children’s services district, an expressway authority as the
  470  term “authority” is defined in s. 348.0002, the term “port
  471  authority” as defined in s. 315.02, a county or municipality
  472  that has not adopted lobbyist registration and reporting
  473  requirements, or an independent special district with annual
  474  revenues of more than $5 million which exercises ad valorem
  475  taxing authority.
  476         (b) “Lobbies” means seeking, on behalf of another person,
  477  to influence a governmental entity district with respect to a
  478  decision of the entity district in an area of policy or
  479  procurement or an attempt to obtain the goodwill of an a
  480  district official or employee of a governmental entity. The term
  481  “lobbies” shall be interpreted and applied consistently with the
  482  rules of the commission implementing s. 112.3215.
  483         (c) “Lobbyist” has the same meaning as provided in s.
  484  112.3215.
  485         (d) “Principal” has the same meaning as provided in s.
  486  112.3215.
  487         (2) A person may not lobby a governmental entity district
  488  until such person has registered as a lobbyist with that entity
  489  district. Such registration shall be due upon initially being
  490  retained to lobby and is renewable on a calendar-year basis
  491  thereafter. Upon registration, the person shall provide a
  492  statement signed by the principal or principal’s representative
  493  stating that the registrant is authorized to represent the
  494  principal. The principal shall also identify and designate its
  495  main business on the statement authorizing that lobbyist
  496  pursuant to a classification system approved by the governmental
  497  entity district. Any changes to the information required by this
  498  section must be disclosed within 15 days by filing a new
  499  registration form. The registration form shall require each
  500  lobbyist to disclose, under oath, the following:
  501         (a) The lobbyist’s name and business address.
  502         (b) The name and business address of each principal
  503  represented.
  504         (c) The existence of any direct or indirect business
  505  association, partnership, or financial relationship with an
  506  official any officer or employee of a governmental entity
  507  district with which he or she lobbies or intends to lobby.
  508         (d) A governmental entity shall create a lobbyist
  509  registration form modeled after the In lieu of creating its own
  510  lobbyist registration forms, a district may accept a completed
  511  legislative branch or executive branch lobbyist registration
  512  form, which must be returned to the governmental entity.
  513         (3) A governmental entity district shall make lobbyist
  514  registrations available to the public. If a governmental entity
  515  district maintains a website, a database of currently registered
  516  lobbyists and principals must be available on the entity’s
  517  district’s website.
  518         (4) A lobbyist shall promptly send a written statement to
  519  the governmental entity district canceling the registration for
  520  a principal upon termination of the lobbyist’s representation of
  521  that principal. A governmental entity district may remove the
  522  name of a lobbyist from the list of registered lobbyists if the
  523  principal notifies the entity district that a person is no
  524  longer authorized to represent that principal.
  525         (5) A governmental entity district may establish an annual
  526  lobbyist registration fee, not to exceed $40, for each principal
  527  represented. The governmental entity district may use
  528  registration fees only to administer this section.
  529         (6) A governmental entity district shall be diligent to
  530  ascertain whether persons required to register pursuant to this
  531  section have complied. A governmental entity district may not
  532  knowingly authorize a person who is not registered pursuant to
  533  this section to lobby the entity district.
  534         (7) Upon receipt of a sworn complaint alleging that a
  535  lobbyist or principal has failed to register with a governmental
  536  entity district or has knowingly submitted false information in
  537  a report or registration required under this section, the
  538  commission shall investigate a lobbyist or principal pursuant to
  539  the procedures established under s. 112.324. The commission
  540  shall provide the Governor with a report of its findings and
  541  recommendations in any investigation conducted pursuant to this
  542  subsection. The Governor is authorized to enforce the
  543  commission’s findings and recommendations.
  544         (8) A governmental entity Water management districts may
  545  adopt rules to establish procedures to govern the registration
  546  of lobbyists, including the adoption of forms and the
  547  establishment of a lobbyist registration fee.
  548         Section 8. Paragraph (c) of subsection (3) of section
  549  129.03, Florida Statutes, is amended to read:
  550         129.03 Preparation and adoption of budget.—
  551         (3) The county budget officer, after tentatively
  552  ascertaining the proposed fiscal policies of the board for the
  553  next fiscal year, shall prepare and present to the board a
  554  tentative budget for the next fiscal year for each of the funds
  555  provided in this chapter, including all estimated receipts,
  556  taxes to be levied, and balances expected to be brought forward
  557  and all estimated expenditures, reserves, and balances to be
  558  carried over at the end of the year.
  559         (c) The board shall hold public hearings to adopt tentative
  560  and final budgets pursuant to s. 200.065. The hearings shall be
  561  primarily for the purpose of hearing requests and complaints
  562  from the public regarding the budgets and the proposed tax
  563  levies and for explaining the budget and any proposed or adopted
  564  amendments. The tentative budget must be posted on the county’s
  565  official website at least 2 days before the public hearing to
  566  consider such budget and must remain on the website for at least
  567  45 days. The final budget must be posted on the website within
  568  30 days after adoption and must remain on the website for at
  569  least 2 years. The tentative budgets, adopted tentative budgets,
  570  and final budgets shall be filed in the office of the county
  571  auditor as a public record. Sufficient reference in words and
  572  figures to identify the particular transactions shall be made in
  573  the minutes of the board to record its actions with reference to
  574  the budgets.
  575         Section 9. Paragraph (f) of subsection (2) of section
  576  129.06, Florida Statutes, is amended to read:
  577         129.06 Execution and amendment of budget.—
  578         (2) The board at any time within a fiscal year may amend a
  579  budget for that year, and may within the first 60 days of a
  580  fiscal year amend the budget for the prior fiscal year, as
  581  follows:
  582         (f) Unless otherwise prohibited by law, if an amendment to
  583  a budget is required for a purpose not specifically authorized
  584  in paragraphs (a)-(e), the amendment may be authorized by
  585  resolution or ordinance of the board of county commissioners
  586  adopted following a public hearing.
  587         1. The public hearing must be advertised at least 2 days,
  588  but not more than 5 days, before the date of the hearing. The
  589  advertisement must appear in a newspaper of paid general
  590  circulation and must identify the name of the taxing authority,
  591  the date, place, and time of the hearing, and the purpose of the
  592  hearing. The advertisement must also identify each budgetary
  593  fund to be amended, the source of the funds, the use of the
  594  funds, and the total amount of each fund’s appropriations.
  595         2. If the board amends the budget pursuant to this
  596  paragraph, the adopted amendment must be posted on the county’s
  597  official website within 5 days after adoption and must remain on
  598  the website for at least 2 years.
  599         Section 10. Subsections (3) and (5) of section 166.241,
  600  Florida Statutes, are amended to read:
  601         166.241 Fiscal years, budgets, and budget amendments.—
  602         (3) The tentative budget must be posted on the
  603  municipality’s official website at least 2 days before the
  604  budget hearing, held pursuant to s. 200.065 or other law, to
  605  consider such budget, and must remain on the website for at
  606  least 45 days. The final adopted budget must be posted on the
  607  municipality’s official website within 30 days after adoption
  608  and must remain on the website for at least 2 years. If the
  609  municipality does not operate an official website, the
  610  municipality must, within a reasonable period of time as
  611  established by the county or counties in which the municipality
  612  is located, transmit the tentative budget and final budget to
  613  the manager or administrator of such county or counties who
  614  shall post the budgets on the county’s website.
  615         (5) If the governing body of a municipality amends the
  616  budget pursuant to paragraph (4)(c), the adopted amendment must
  617  be posted on the official website of the municipality within 5
  618  days after adoption and must remain on the website for at least
  619  2 years. If the municipality does not operate an official
  620  website, the municipality must, within a reasonable period of
  621  time as established by the county or counties in which the
  622  municipality is located, transmit the adopted amendment to the
  623  manager or administrator of such county or counties who shall
  624  post the adopted amendment on the county’s website.
  625         Section 11. Subsections (4) and (7) of section 189.016,
  626  Florida Statutes, are amended to read:
  627         189.016 Reports; budgets; audits.—
  628         (4) The tentative budget must be posted on the special
  629  district’s official website at least 2 days before the budget
  630  hearing, held pursuant to s. 200.065 or other law, to consider
  631  such budget, and must remain on the website for at least 45
  632  days. The final adopted budget must be posted on the special
  633  district’s official website within 30 days after adoption and
  634  must remain on the website for at least 2 years. If the special
  635  district does not operate an official website, the special
  636  district must, within a reasonable period of time as established
  637  by the local general-purpose government or governments in which
  638  the special district is located or the local governing authority
  639  to which the district is dependent, transmit the tentative
  640  budget or final budget to the manager or administrator of the
  641  local general-purpose government or the local governing
  642  authority. The manager or administrator shall post the tentative
  643  budget or final budget on the website of the local general
  644  purpose government or governing authority. This subsection and
  645  subsection (3) do not apply to water management districts as
  646  defined in s. 373.019.
  647         (7) If the governing body of a special district amends the
  648  budget pursuant to paragraph (6)(c), the adopted amendment must
  649  be posted on the official website of the special district within
  650  5 days after adoption and must remain on the website for at
  651  least 2 years. If the special district does not operate an
  652  official website, the special district must, within a reasonable
  653  period of time as established by the local general-purpose
  654  government or governments in which the special district is
  655  located or the local governing authority to which the district
  656  is dependent, transmit the adopted amendment to the manager or
  657  administrator of the local general-purpose government or
  658  governing authority. The manager or administrator shall post the
  659  adopted amendment on the website of the local general-purpose
  660  government or governing authority.
  661         Section 12. Present subsections (1) through (5) of section
  662  215.425, Florida Statutes, are redesignated as subsections (2)
  663  through (6), respectively, present subsection (2) and paragraph
  664  (a) of present subsection (4) of that section are amended, and a
  665  new subsection (1) and subsections (7) through (13) are added to
  666  that section, to read:
  667         215.425 Extra compensation claims prohibited; bonuses;
  668  severance pay.—
  669         (1) As used in this section, the term “public funds” means
  670  any taxes, tuition, grants, fines, fees, or other charges or any
  671  other type of revenue collected by the state or any county,
  672  municipality, special district, school district, Florida College
  673  System institution, state university, or other separate unit of
  674  government created pursuant to law, including any office,
  675  department, agency, division, subdivision, political
  676  subdivision, board, bureau, or commission of such entities.
  677         (3)(2)Notwithstanding subsection (2), if the payment and
  678  receipt does not otherwise violate part III of chapter 112, the
  679  following funds may be used to provide extra compensation:
  680         (a) Revenues received by state universities through or from
  681  faculty practice plans; health services support organizations;
  682  hospitals with which state universities are affiliated; direct
  683  support organizations; or federal, auxiliary, or private
  684  sources, except for tuition;
  685         (b) Revenues received by Florida College System
  686  institutions through or from faculty practice plans; health
  687  services support organizations; direct-support organizations; or
  688  federal, auxiliary, or private sources, except for tuition;
  689         (c) Revenues that are received by a hospital licensed under
  690  chapter 395 which has entered into a Medicaid Provider Contract
  691  and that:
  692         1. Are not derived from the levy of an ad valorem tax;
  693         2. Are not derived from patient services paid through the
  694  Medicaid or Medicare program;
  695         3. Are derived from patient services pursuant to contracts
  696  with private insurers or private managed care entities; or
  697         4. Are not appropriated by the Legislature or by any
  698  county, municipality, special district, school district, Florida
  699  College System institution, state university, or other separate
  700  unit of government created pursuant to law, including any
  701  office, department, agency, division, subdivision, political
  702  subdivision, board, bureau, commission, authority, or
  703  institution of such entities, except for revenues otherwise
  704  authorized to be used pursuant to subparagraphs 2. and 3.
  705         This section does not apply to:
  706         (a) a bonus or severance pay that is paid wholly from
  707  nontax revenues and nonstate-appropriated funds, the payment and
  708  receipt of which does not otherwise violate part III of chapter
  709  112, and which is paid to an officer, agent, employee, or
  710  contractor of a public hospital that is operated by a county or
  711  a special district; or
  712         (d)(b) A clothing and maintenance allowance given to
  713  plainclothes deputies pursuant to s. 30.49.
  714         (e) Revenues or fees received by a seaport or airport from
  715  sources other than through the levy of a tax, or funds
  716  appropriated by any county or municipality or the Legislature.
  717         (5)(a)(4)(a)On or after July 1, 2011, A unit of
  718  government, on or after July 1, 2011, or a state university, on
  719  or after July 1, 2012, that is a party to enters into a contract
  720  or employment agreement, or renewal or renegotiation of an
  721  existing contract or employment agreement, that contains a
  722  provision for severance pay with an officer, agent, employee, or
  723  contractor must include the following provisions in the
  724  contract:
  725         1. A requirement that severance pay paid from public funds
  726  provided may not exceed an amount greater than 20 weeks of
  727  compensation.
  728         2. A prohibition of provision of severance pay paid from
  729  public funds when the officer, agent, employee, or contractor
  730  has been fired for misconduct, as defined in s. 443.036(29), by
  731  the unit of government.
  732         (7) Upon discovery or notification that a unit of
  733  government has provided prohibited compensation to any officer,
  734  agent, employee, or contractor in violation of this section,
  735  such unit of government shall investigate and take all necessary
  736  action to recover the prohibited compensation.
  737         (a) If the violation was unintentional, the unit of
  738  government shall recover the prohibited compensation from the
  739  individual receiving the prohibited compensation through normal
  740  recovery methods for overpayments.
  741         (b) If the violation was willful, the unit of government
  742  shall recover the prohibited compensation from either the
  743  individual receiving the prohibited compensation or the
  744  individual or individuals responsible for approving the
  745  prohibited compensation. Each individual determined to have
  746  willfully violated this section is jointly and severally liable
  747  for repayment of the prohibited compensation.
  748         (8) A person who willfully violates this section commits a
  749  misdemeanor of the first degree, punishable as provided in s.
  750  775.082 or s. 775.083.
  751         (9) An officer who exercises the powers and duties of a
  752  state or county officer and willfully violates this section is
  753  subject to the Governor’s power under s. 7(a), Art. IV of the
  754  State Constitution. An officer who exercises powers and duties
  755  other than those of a state or county officer and willfully
  756  violates this section is subject to the suspension and removal
  757  procedures under s. 112.51.
  758         (10)(a) A person who reports a violation of this section is
  759  eligible for a reward of at least $500, or the lesser of 10
  760  percent of the funds recovered or $10,000 per incident of a
  761  prohibited compensation payment recovered by the unit of
  762  government, depending upon the extent to which the person
  763  substantially contributed to the discovery, notification, and
  764  recovery of such prohibited payment.
  765         (b) In the event that the recovery of the prohibited
  766  compensation is based primarily on disclosures of specific
  767  information, other than information provided by such person,
  768  relating to allegations or transactions in a criminal, civil, or
  769  administrative hearing; in a legislative, administrative,
  770  inspector general, or other government report; in an auditor
  771  general report, hearing, audit, or investigation; or from the
  772  news media, such person is not eligible for a reward, or for an
  773  award of a portion of the proceeds or payment of attorney fees
  774  and costs pursuant to s. 68.085.
  775         (c) If it is determined that the person who reported a
  776  violation of this section was involved in the authorization,
  777  approval, or receipt of the prohibited compensation or is
  778  convicted of criminal conduct arising from his or her role in
  779  the authorization, approval, or receipt of the prohibited
  780  compensation, such person is not eligible for a reward, or for
  781  an award of a portion of the proceeds or payment of attorney
  782  fees and costs pursuant to s. 68.085.
  783         (11) An employee who is discharged, demoted, suspended,
  784  threatened, harassed, or in any manner discriminated against in
  785  the terms and conditions of employment by his or her employer
  786  because of lawful acts done by the employee on behalf of the
  787  employee or others in furtherance of an action under this
  788  section, including investigation for initiation of, testimony
  789  for, or assistance in an action filed or to be filed under this
  790  section, has a cause of action under s. 112.3187.
  791         (12) If the unit of government fails to recover prohibited
  792  compensation for a willful violation of this section upon
  793  discovery and notification of such prohibited payment within 90
  794  days, a cause of action may be brought to:
  795         (a) Recover state funds in accordance with ss. 68.082 and
  796  68.083.
  797         (b) Recover other funds by the Department of Legal Affairs
  798  using the procedures set forth in ss. 68.082 and 68.083, except
  799  that venue shall lie in the circuit court of the county in which
  800  the unit of government is located.
  801         (c) Recover other funds by a person using the procedures
  802  set forth in ss. 68.082 and 68.083, except that venue shall lie
  803  in the circuit court of the county in which the unit of
  804  government is located.
  805         (13) Subsections (7)-(12) apply prospectively to contracts
  806  or employment agreements, or the renewal or renegotiation of an
  807  existing contract or employment agreement, effective on or after
  808  July 1, 2015.
  809         Section 13. Section 215.86, Florida Statutes, is amended to
  810  read:
  811         215.86 Management systems and controls.—Each state agency
  812  and the judicial branch as defined in s. 216.011 shall establish
  813  and maintain management systems and internal controls designed
  814  to:
  815         (1) Prevent and detect fraud, waste, and abuse. that
  816         (2) Promote and encourage compliance with applicable laws,
  817  rules, contracts, grant agreements, and best practices.;
  818         (3) Support economical and economic, efficient, and
  819  effective operations.;
  820         (4) Ensure reliability of financial records and reports.;
  821         (5) Safeguard and safeguarding of assets. Accounting
  822  systems and procedures shall be designed to fulfill the
  823  requirements of generally accepted accounting principles.
  824         Section 14. Paragraph (a) of subsection (2) of section
  825  215.97, Florida Statutes, is amended to read:
  826         215.97 Florida Single Audit Act.—
  827         (2) Definitions; as used in this section, the term:
  828         (a) “Audit threshold” means the threshold amount used to
  829  determine when a state single audit or project-specific audit of
  830  a nonstate entity shall be conducted in accordance with this
  831  section. Each nonstate entity that expends a total amount of
  832  state financial assistance equal to or in excess of $750,000
  833  $500,000 in any fiscal year of such nonstate entity shall be
  834  required to have a state single audit, or a project-specific
  835  audit, for such fiscal year in accordance with the requirements
  836  of this section. Periodically, Every 2 years the Auditor
  837  General, after consulting with the Executive Office of the
  838  Governor, the Department of Financial Services, and all state
  839  awarding agencies, shall review the threshold amount for
  840  requiring audits under this section and, if appropriate, may
  841  recommend to the Legislature a statutory change to revise the
  842  threshold amount in the annual report submitted pursuant to s.
  843  11.45(7)(h) may adjust such threshold amount consistent with the
  844  purposes of this section.
  845         Section 15. Subsection (11) of section 215.985, Florida
  846  Statutes, is amended to read:
  847         215.985 Transparency in government spending.—
  848         (11) Each water management district shall provide a monthly
  849  financial statement in the form and manner prescribed by the
  850  Department of Financial Services to the district’s its governing
  851  board and make such monthly financial statement available for
  852  public access on its website.
  853         Section 16. Paragraph (d) of subsection (1) and subsection
  854  (2) of section 218.32, Florida Statutes, are amended to read:
  855         218.32 Annual financial reports; local governmental
  856  entities.—
  857         (1)
  858         (d) Each local governmental entity that is required to
  859  provide for an audit under s. 218.39(1) must submit a copy of
  860  the audit report and annual financial report to the department
  861  within 45 days after the completion of the audit report but no
  862  later than 9 months after the end of the fiscal year. An
  863  independent certified public accountant completing an audit of a
  864  local governmental entity pursuant to s. 218.39 shall report, as
  865  part of the audit, as to whether the entity’s annual financial
  866  report is in agreement with the audited financial statements.
  867  The accountant’s audit report must be supported by the same
  868  level of detail as required for the annual financial report. If
  869  the accountant’s audit report is not in agreement with the
  870  annual financial report, the accountant shall specify and
  871  explain the significant differences that exist between the
  872  annual financial report and the audit report.
  873         (2) The department shall annually by December 1 file a
  874  verified report with the Governor, the Legislature, the Auditor
  875  General, and the Special District Accountability Program of the
  876  Department of Economic Opportunity showing the revenues, both
  877  locally derived and derived from intergovernmental transfers,
  878  and the expenditures of each local governmental entity, regional
  879  planning council, local government finance commission, and
  880  municipal power corporation that is required to submit an annual
  881  financial report. In preparing the verified report, the
  882  department may request additional information from the local
  883  governmental entity. The information requested must be provided
  884  to the department within 45 days of the request. If the local
  885  governmental entity does not comply with the request, the
  886  department shall notify the Legislative Auditing Committee,
  887  which may take action pursuant to s. 11.40(2). The report must
  888  include, but is not limited to:
  889         (a) The total revenues and expenditures of each local
  890  governmental entity that is a component unit included in the
  891  annual financial report of the reporting entity.
  892         (b) The amount of outstanding long-term debt by each local
  893  governmental entity. For purposes of this paragraph, the term
  894  “long-term debt” means any agreement or series of agreements to
  895  pay money, which, at inception, contemplate terms of payment
  896  exceeding 1 year in duration.
  897         Section 17. Present subsection (3) of section 218.33,
  898  Florida Statutes, is redesignated as subsection (4), and a new
  899  subsection (3) is added to that section, to read:
  900         218.33 Local governmental entities; establishment of
  901  uniform fiscal years and accounting practices and procedures.—
  902         (3) Each local governmental entity shall establish and
  903  maintain internal controls designed to:
  904         (a) Prevent and detect fraud, waste, and abuse.
  905         (b) Promote and encourage compliance with applicable laws,
  906  rules, contracts, grant agreements, and best practices.
  907         (c) Support economical and efficient operations.
  908         (d) Ensure reliability of financial records and reports.
  909         (e) Safeguard assets.
  910         Section 18. Present subsections (8) through (12) of section
  911  218.39, Florida Statutes, are redesignated as subsections (9)
  912  through (13), respectively, and a new subsection (8) is added to
  913  that section, to read:
  914         218.39 Annual financial audit reports.—
  915         (8) If the audit report includes a recommendation that was
  916  previously included in the preceding financial audit report, the
  917  governing body of the audited entity, within 60 days after the
  918  delivery of the audit report to the governing body and during a
  919  regularly scheduled public meeting, shall indicate its intent
  920  regarding corrective action, the corrective action to be taken,
  921  and when the corrective action will occur. If the governing body
  922  does not intend to take corrective action, it shall explain why
  923  such action will not be taken at the regularly scheduled public
  924  meeting.
  925         Section 19. Subsection (2) of section 218.391, Florida
  926  Statutes, is amended, and subsection (9) is added to that
  927  section, to read:
  928         218.391 Auditor selection procedures.—
  929         (2) The governing body of a charter county, municipality,
  930  special district, district school board, charter school, or
  931  charter technical career center shall establish an audit
  932  committee.
  933         (a) For a county, the Each noncharter county shall
  934  establish an audit committee that, at a minimum, shall consist
  935  of each of the county officers elected pursuant to the county
  936  charter or s. 1(d), Art. VIII of the State Constitution, or a
  937  designee, and one member of the board of county commissioners or
  938  its designee.
  939         (b) For a municipality, special district, district school
  940  board, charter school, or charter technical career center, the
  941  audit committee shall consist of at least three members. One
  942  member of the audit committee must be a member of the governing
  943  body of an entity specified in this paragraph who shall also
  944  serve as the chair of the committee.
  945         (c) A member of the audit committee may not be an employee,
  946  chief executive officer, or chief financial officer of the
  947  county, municipality, special district, district school board,
  948  charter school, or charter technical career center.
  949         (d) The primary purpose of the audit committee is to assist
  950  the governing body in selecting an auditor to conduct the annual
  951  financial audit required in s. 218.39; however, the audit
  952  committee may serve other audit oversight purposes as determined
  953  by the entity’s governing body. The public may shall not be
  954  excluded from the proceedings under this section.
  955         (9) An audit report submitted pursuant to s. 218.39 must
  956  include an affidavit executed by the chair of the audit
  957  committee affirming that the committee complied with the
  958  requirements of subsections (3)-(6) in selecting an auditor. If
  959  the Auditor General determines that an entity failed to comply
  960  with the requirements of subsections (3)-(6) in selecting an
  961  auditor, the entity shall select a replacement auditor in
  962  accordance with this section to conduct audits for subsequent
  963  fiscal years if the original audit was performed under a
  964  multiyear contract. If the replacement of an auditor would
  965  preclude the entity from timely completing the annual financial
  966  audit required by s. 218.39, the entity shall replace an auditor
  967  in accordance with this section for the subsequent annual
  968  financial audit. A multiyear contract between an entity or an
  969  auditor may not prohibit or restrict an entity from complying
  970  with this subsection.
  971         Section 20. Paragraph (b) of subsection (2) of section
  972  288.92, Florida Statutes, is amended to read:
  973         288.92 Divisions of Enterprise Florida, Inc.—
  974         (2)
  975         (b)1. The following officers and board members are subject
  976  to ss. 112.313(1)-(8), (10), (12), and (15); 112.3135; and
  977  112.3143(2):
  978         a. Officers and members of the board of directors of the
  979  divisions of Enterprise Florida, Inc.
  980         b. Officers and members of the board of directors of
  981  subsidiaries of Enterprise Florida, Inc.
  982         c. Officers and members of the board of directors of
  983  corporations created to carry out the missions of Enterprise
  984  Florida, Inc.
  985         d. Officers and members of the board of directors of
  986  corporations with which a division is required by law to
  987  contract to carry out its missions.
  988         2. The officers and board members specified in subparagraph
  989  1. may not represent another person or entity for compensation
  990  before Enterprise Florida, Inc., or a division, subsidiary, or
  991  the board of directors of corporations created to carry out the
  992  missions of Enterprise Florida, Inc., or with which a division
  993  is required by law to contract to carry out its missions, for a
  994  period of 2 years after retirement from or termination of
  995  service to a division.
  996         3.2. For purposes of applying ss. 112.313(1)-(8), (10),
  997  (12), and (15); 112.3135; and 112.3143(2) to activities of the
  998  officers and members of the board of directors specified in
  999  subparagraph 1., those persons shall be considered public
 1000  officers or employees and the corporation shall be considered
 1001  their agency.
 1002         4.3. It is not a violation of s. 112.3143(2) or (4) for the
 1003  officers or members of the board of directors of the Florida
 1004  Tourism Industry Marketing Corporation to:
 1005         a. Vote on the 4-year marketing plan required under s.
 1006  288.923 or vote on any individual component of or amendment to
 1007  the plan.
 1008         b. Participate in the establishment or calculation of
 1009  payments related to the private match requirements of s.
 1010  288.904(3). The officer or member must file an annual disclosure
 1011  describing the nature of his or her interests or the interests
 1012  of his or her principals, including corporate parents and
 1013  subsidiaries of his or her principal, in the private match
 1014  requirements. This annual disclosure requirement satisfies the
 1015  disclosure requirement of s. 112.3143(4). This disclosure must
 1016  be placed either on the Florida Tourism Industry Marketing
 1017  Corporation’s website or included in the minutes of each meeting
 1018  of the Florida Tourism Industry Marketing Corporation’s board of
 1019  directors at which the private match requirements are discussed
 1020  or voted upon.
 1021         Section 21. Paragraph (a) of subsection (3) of section
 1022  288.9604, Florida Statutes, is amended to read:
 1023         288.9604 Creation of the authority.—
 1024         (3)(a)1. A director may not receive compensation for his or
 1025  her services, but is entitled to necessary expenses, including
 1026  travel expenses, incurred in the discharge of his or her duties.
 1027  Each director shall hold office until his or her successor has
 1028  been appointed.
 1029         2. Directors are subject to ss. 112.313(1)-(8), (10), (12),
 1030  and (15); 112.3135; and 112.3143(2). For purposes of applying
 1031  ss. 112.313(1)-(8), (10), (12), and (15); 112.3135; and
 1032  112.3143(2) to activities of directors, directors shall be
 1033  considered public officers and the corporation shall be
 1034  considered their agency.
 1035         3. A director of the board of directors of the corporation
 1036  may not represent another person or entity for compensation
 1037  before the corporation for a period of 2 years following his or
 1038  her service on the board of directors.
 1039         Section 22. Paragraph (e) of subsection (4), paragraph (d)
 1040  of subsection (5), and paragraph (d) of subsection (6) of
 1041  section 373.536, Florida Statutes, are amended to read:
 1042         373.536 District budget and hearing thereon.—
 1043         (4) BUDGET CONTROLS; FINANCIAL INFORMATION.—
 1044         (e) By September 1, 2012, Each district shall provide a
 1045  monthly financial statement in the form and manner prescribed by
 1046  the Department of Financial Services to the district’s governing
 1047  board and make such monthly financial statement available for
 1048  public access on its website.
 1049         (5) TENTATIVE BUDGET CONTENTS AND SUBMISSION; REVIEW AND
 1050  APPROVAL.—
 1051         (d) Each district shall, by August 1 of each year, submit
 1052  for review a tentative budget and a description of any
 1053  significant changes from the preliminary budget submitted to the
 1054  Legislature pursuant to s. 373.535 to the Governor, the
 1055  President of the Senate, the Speaker of the House of
 1056  Representatives, the chairs of all legislative committees and
 1057  subcommittees having substantive or fiscal jurisdiction over
 1058  water management districts, as determined by the President of
 1059  the Senate or the Speaker of the House of Representatives, as
 1060  applicable, the secretary of the department, and the governing
 1061  body of each county in which the district has jurisdiction or
 1062  derives any funds for the operations of the district. The
 1063  tentative budget must be posted on the district’s official
 1064  website at least 2 days before budget hearings held pursuant to
 1065  s. 200.065 or other law and must remain on the website for at
 1066  least 45 days.
 1067         (6) FINAL BUDGET; ANNUAL AUDIT; CAPITAL IMPROVEMENTS PLAN;
 1068  WATER RESOURCE DEVELOPMENT WORK PROGRAM.—
 1069         (d) The final adopted budget must be posted on the water
 1070  management district’s official website within 30 days after
 1071  adoption and must remain on the website for at least 2 years.
 1072         Section 23. Paragraph (j) of subsection (9) of section
 1073  1002.33, Florida Statutes, is amended to read:
 1074         1002.33 Charter schools.—
 1075         (9) CHARTER SCHOOL REQUIREMENTS.—
 1076         (j) The governing body of the charter school shall be
 1077  responsible for:
 1078         1. Establishing and maintaining internal controls designed
 1079  to:
 1080         a. Prevent and detect fraud, waste, and abuse.
 1081         b. Promote and encourage compliance with applicable laws,
 1082  rules, contracts, grant agreements, and best practices.
 1083         c. Support economical and efficient operations.
 1084         d. Ensure reliability of financial records and reports.
 1085         e. Safeguard assets.
 1086         2.1. Ensuring that the charter school has retained the
 1087  services of a certified public accountant or auditor for the
 1088  annual financial audit, pursuant to s. 1002.345(2), who shall
 1089  submit the report to the governing body.
 1090         3.2. Reviewing and approving the audit report, including
 1091  audit findings and recommendations for the financial recovery
 1092  plan.
 1093         4.a.3.a. Performing the duties in s. 1002.345, including
 1094  monitoring a corrective action plan.
 1095         b. Monitoring a financial recovery plan in order to ensure
 1096  compliance.
 1097         5.4. Participating in governance training approved by the
 1098  department which must include government in the sunshine,
 1099  conflicts of interest, ethics, and financial responsibility.
 1100         Section 24. Present subsections (6) through (10) of section
 1101  1002.37, Florida Statutes, are redesignated as subsections (7)
 1102  through (11), respectively, a new subsection (6) is added to
 1103  that section, and present subsections (6) and (11) of that
 1104  section are amended, to read:
 1105         1002.37 The Florida Virtual School.—
 1106         (6) The Florida Virtual School shall have an annual
 1107  financial audit of its accounts and records completed by an
 1108  independent auditor who is a certified public accountant
 1109  licensed under chapter 473. The independent auditor shall
 1110  conduct the audit in accordance with rules adopted by the
 1111  Auditor General pursuant to s. 11.45 and, upon completion of the
 1112  audit, shall prepare an audit report in accordance with such
 1113  rules. The audit report must include a written statement of the
 1114  board of trustees describing corrective action to be taken in
 1115  response to each of the independent auditor’s recommendations
 1116  included in the audit report. The independent auditor shall
 1117  submit the audit report to the board of trustees and the Auditor
 1118  General no later than 9 months after the end of the preceding
 1119  fiscal year.
 1120         (7)(6) The board of trustees shall annually submit to the
 1121  Governor, the Legislature, the Commissioner of Education, and
 1122  the State Board of Education, the audit report prepared pursuant
 1123  to subsection (6) and a complete and detailed report setting
 1124  forth:
 1125         (a) The operations and accomplishments of the Florida
 1126  Virtual School within the state and those occurring outside the
 1127  state as Florida Virtual School Global.
 1128         (b) The marketing and operational plan for the Florida
 1129  Virtual School and Florida Virtual School Global, including
 1130  recommendations regarding methods for improving the delivery of
 1131  education through the Internet and other distance learning
 1132  technology.
 1133         (c) The assets and liabilities of the Florida Virtual
 1134  School and Florida Virtual School Global at the end of the
 1135  fiscal year.
 1136         (d) A copy of an annual financial audit of the accounts and
 1137  records of the Florida Virtual School and Florida Virtual School
 1138  Global, conducted by an independent certified public accountant
 1139  and performed in accordance with rules adopted by the Auditor
 1140  General.
 1141         (e) Recommendations regarding the unit cost of providing
 1142  services to students through the Florida Virtual School and
 1143  Florida Virtual School Global. In order to most effectively
 1144  develop public policy regarding any future funding of the
 1145  Florida Virtual School, it is imperative that the cost of the
 1146  program is accurately identified. The identified cost of the
 1147  program must be based on reliable data.
 1148         (e)(f) Recommendations regarding an accountability
 1149  mechanism to assess the effectiveness of the services provided
 1150  by the Florida Virtual School and Florida Virtual School Global.
 1151         (11) The Auditor General shall conduct an operational audit
 1152  of the Florida Virtual School, including Florida Virtual School
 1153  Global. The scope of the audit shall include, but not be limited
 1154  to, the administration of responsibilities relating to
 1155  personnel; procurement and contracting; revenue production;
 1156  school funds, including internal funds; student enrollment
 1157  records; franchise agreements; information technology
 1158  utilization, assets, and security; performance measures and
 1159  standards; and accountability. The final report on the audit
 1160  shall be submitted to the President of the Senate and the
 1161  Speaker of the House of Representatives no later than January
 1162  31, 2014.
 1163         Section 25. Subsection (5) is added to section 1010.01,
 1164  Florida Statutes, to read:
 1165         1010.01 Uniform records and accounts.—
 1166         (5) Each school district, Florida College System
 1167  institution, and state university shall establish and maintain
 1168  internal controls designed to:
 1169         (a) Prevent and detect fraud, waste, and abuse.
 1170         (b) Promote and encourage compliance with applicable laws,
 1171  rules, contracts, grant agreements, and best practices.
 1172         (c) Support economical and efficient operations.
 1173         (d) Ensure reliability of financial records and reports.
 1174         (e) Safeguard assets.
 1175         Section 26. Subsection (2) of section 1010.30, Florida
 1176  Statutes, is amended to read:
 1177         1010.30 Audits required.—
 1178         (2) If a school district, Florida College System
 1179  institution, or university audit report includes a
 1180  recommendation that was previously included in the preceding
 1181  financial audit report, an audit contains a significant finding,
 1182  the district school board, the Florida College System
 1183  institution board of trustees, or the university board of
 1184  trustees, within 60 days after the delivery of the audit report
 1185  to the school district, Florida College System institution, or
 1186  university and shall conduct an audit overview during a
 1187  regularly scheduled public meeting, shall indicate its intent
 1188  regarding corrective action, the corrective action to be taken,
 1189  and when the corrective action will occur. If the district
 1190  school board, Florida College System institution board of
 1191  trustees, or university board of trustees does not intend to
 1192  take corrective action, it shall explain why such action will
 1193  not be taken at the regularly scheduled public meeting.
 1194         Section 27. Subsection (2) of section 68.082, Florida
 1195  Statutes, is amended to read:
 1196         68.082 False claims against the state; definitions;
 1197  liability.—
 1198         (2) Any person who:
 1199         (a) Knowingly presents or causes to be presented a false or
 1200  fraudulent claim for payment or approval;
 1201         (b) Knowingly authorizes, approves, or receives payment of
 1202  prohibited compensation in violation of s. 215.425;
 1203         (c)(b) Knowingly makes, uses, or causes to be made or used
 1204  a false record or statement material to a false or fraudulent
 1205  claim;
 1206         (d)(c) Conspires to commit a violation of this subsection;
 1207         (e)(d) Has possession, custody, or control of property or
 1208  money used or to be used by the state and knowingly delivers or
 1209  causes to be delivered less than all of that money or property;
 1210         (f)(e) Is authorized to make or deliver a document
 1211  certifying receipt of property used or to be used by the state
 1212  and, intending to defraud the state, makes or delivers the
 1213  receipt without knowing that the information on the receipt is
 1214  true;
 1215         (g)(f) Knowingly buys or receives, as a pledge of an
 1216  obligation or a debt, public property from an officer or
 1217  employee of the state who may not sell or pledge the property;
 1218  or
 1219         (h)(g) Knowingly makes, uses, or causes to be made or used
 1220  a false record or statement material to an obligation to pay or
 1221  transmit money or property to the state, or knowingly conceals
 1222  or knowingly and improperly avoids or decreases an obligation to
 1223  pay or transmit money or property to the state
 1224  
 1225  is liable to the state for a civil penalty of not less than
 1226  $5,500 and not more than $11,000 and for treble the amount of
 1227  damages the state sustains because of the act of that person.
 1228         Section 28. Subsection (1) of section 68.083, Florida
 1229  Statutes, is amended to read:
 1230         68.083 Civil actions for false claims.—
 1231         (1) The department may diligently investigate a violation
 1232  under s. 68.082. If the department finds that a person has
 1233  violated or is violating s. 68.082, the department may bring a
 1234  civil action under the Florida False Claims Act against the
 1235  person. The Department of Financial Services may bring a civil
 1236  action under this section if the action arises from an
 1237  investigation by that department and the Department of Legal
 1238  Affairs has not filed an action under this act. For a violation
 1239  of s. 68.082 regarding prohibited compensation paid from state
 1240  funds, the Department of Financial Services may bring a civil
 1241  action under this section if the action arises from an
 1242  investigation by that department concerning a violation of s.
 1243  215.425 by the state and the Department of Legal Affairs has not
 1244  filed an action under this act.
 1245         Section 29. Subsection (3) of section 218.503, Florida
 1246  Statutes, is amended to read:
 1247         218.503 Determination of financial emergency.—
 1248         (3) Upon notification that one or more of the conditions in
 1249  subsection (1) have occurred or will occur if action is not
 1250  taken to assist the local governmental entity or district school
 1251  board, the Governor or his or her designee shall contact the
 1252  local governmental entity or the Commissioner of Education or
 1253  his or her designee shall contact the district school board to
 1254  determine what actions have been taken by the local governmental
 1255  entity or the district school board to resolve or prevent the
 1256  condition. The information requested must be provided within 45
 1257  days after the date of the request. If the local governmental
 1258  entity or the district school board does not comply with the
 1259  request, the Governor or his or her designee or the Commissioner
 1260  of Education or his or her designee shall notify the members of
 1261  the Legislative Auditing Committee, which who may take action
 1262  pursuant to s. 11.40(2) s. 11.40. The Governor or the
 1263  Commissioner of Education, as appropriate, shall determine
 1264  whether the local governmental entity or the district school
 1265  board needs state assistance to resolve or prevent the
 1266  condition. If state assistance is needed, the local governmental
 1267  entity or district school board is considered to be in a state
 1268  of financial emergency. The Governor or the Commissioner of
 1269  Education, as appropriate, has the authority to implement
 1270  measures as set forth in ss. 218.50-218.504 to assist the local
 1271  governmental entity or district school board in resolving the
 1272  financial emergency. Such measures may include, but are not
 1273  limited to:
 1274         (a) Requiring approval of the local governmental entity’s
 1275  budget by the Governor or approval of the district school
 1276  board’s budget by the Commissioner of Education.
 1277         (b) Authorizing a state loan to a local governmental entity
 1278  and providing for repayment of same.
 1279         (c) Prohibiting a local governmental entity or district
 1280  school board from issuing bonds, notes, certificates of
 1281  indebtedness, or any other form of debt until such time as it is
 1282  no longer subject to this section.
 1283         (d) Making such inspections and reviews of records,
 1284  information, reports, and assets of the local governmental
 1285  entity or district school board as are needed. The appropriate
 1286  local officials shall cooperate in such inspections and reviews.
 1287         (e) Consulting with officials and auditors of the local
 1288  governmental entity or the district school board and the
 1289  appropriate state officials regarding any steps necessary to
 1290  bring the books of account, accounting systems, financial
 1291  procedures, and reports into compliance with state requirements.
 1292         (f) Providing technical assistance to the local
 1293  governmental entity or the district school board.
 1294         (g)1. Establishing a financial emergency board to oversee
 1295  the activities of the local governmental entity or the district
 1296  school board. If a financial emergency board is established for
 1297  a local governmental entity, the Governor shall appoint board
 1298  members and select a chair. If a financial emergency board is
 1299  established for a district school board, the State Board of
 1300  Education shall appoint board members and select a chair. The
 1301  financial emergency board shall adopt such rules as are
 1302  necessary for conducting board business. The board may:
 1303         a. Make such reviews of records, reports, and assets of the
 1304  local governmental entity or the district school board as are
 1305  needed.
 1306         b. Consult with officials and auditors of the local
 1307  governmental entity or the district school board and the
 1308  appropriate state officials regarding any steps necessary to
 1309  bring the books of account, accounting systems, financial
 1310  procedures, and reports of the local governmental entity or the
 1311  district school board into compliance with state requirements.
 1312         c. Review the operations, management, efficiency,
 1313  productivity, and financing of functions and operations of the
 1314  local governmental entity or the district school board.
 1315         d. Consult with other governmental entities for the
 1316  consolidation of all administrative direction and support
 1317  services, including, but not limited to, services for asset
 1318  sales, economic and community development, building inspections,
 1319  parks and recreation, facilities management, engineering and
 1320  construction, insurance coverage, risk management, planning and
 1321  zoning, information systems, fleet management, and purchasing.
 1322         2. The recommendations and reports made by the financial
 1323  emergency board must be submitted to the Governor for local
 1324  governmental entities or to the Commissioner of Education and
 1325  the State Board of Education for district school boards for
 1326  appropriate action.
 1327         (h) Requiring and approving a plan, to be prepared by
 1328  officials of the local governmental entity or the district
 1329  school board in consultation with the appropriate state
 1330  officials, prescribing actions that will cause the local
 1331  governmental entity or district school board to no longer be
 1332  subject to this section. The plan must include, but need not be
 1333  limited to:
 1334         1. Provision for payment in full of obligations outlined in
 1335  subsection (1), designated as priority items, which are
 1336  currently due or will come due.
 1337         2. Establishment of priority budgeting or zero-based
 1338  budgeting in order to eliminate items that are not affordable.
 1339         3. The prohibition of a level of operations which can be
 1340  sustained only with nonrecurring revenues.
 1341         4. Provisions implementing the consolidation, sourcing, or
 1342  discontinuance of all administrative direction and support
 1343  services, including, but not limited to, services for asset
 1344  sales, economic and community development, building inspections,
 1345  parks and recreation, facilities management, engineering and
 1346  construction, insurance coverage, risk management, planning and
 1347  zoning, information systems, fleet management, and purchasing.
 1348         Section 30. Subsection (2) of section 1002.455, Florida
 1349  Statutes, is amended to read:
 1350         1002.455 Student eligibility for K-12 virtual instruction.—
 1351         (2) A student is eligible to participate in virtual
 1352  instruction if:
 1353         (a) The student spent the prior school year in attendance
 1354  at a public school in the state and was enrolled and reported by
 1355  the school district for funding during October and February for
 1356  purposes of the Florida Education Finance Program surveys;
 1357         (b) The student is a dependent child of a member of the
 1358  United States Armed Forces who was transferred within the last
 1359  12 months to this state from another state or from a foreign
 1360  country pursuant to a permanent change of station order;
 1361         (c) The student was enrolled during the prior school year
 1362  in a virtual instruction program under s. 1002.45 or a full-time
 1363  Florida Virtual School program under s. 1002.37(9)(a) s.
 1364  1002.37(8)(a);
 1365         (d) The student has a sibling who is currently enrolled in
 1366  a virtual instruction program and the sibling was enrolled in
 1367  that program at the end of the prior school year;
 1368         (e) The student is eligible to enter kindergarten or first
 1369  grade; or
 1370         (f) The student is eligible to enter grades 2 through 5 and
 1371  is enrolled full-time in a school district virtual instruction
 1372  program, virtual charter school, or the Florida Virtual School.
 1373         Section 31. The Legislature finds that a proper and
 1374  legitimate state purpose is served when internal controls are
 1375  established to prevent and detect fraud, waste, and abuse and to
 1376  safeguard and account for government funds and property.
 1377  Therefore, the Legislature determines and declares that this act
 1378  fulfills an important state interest.
 1379         Section 32. This act shall take effect October 1, 2015.