Florida Senate - 2016                                     SB 516
       
       
        
       By Senators Ring and Gaetz
       
       
       
       
       
       29-00421-16                                            2016516__
    1                        A bill to be entitled                      
    2         An act relating to special districts; amending s.
    3         189.016, F.S.; requiring each special district to
    4         operate an official website; requiring each special
    5         district’s official website to include specified
    6         budget information; conforming provisions to changes
    7         made by this act; providing an effective date.
    8          
    9  Be It Enacted by the Legislature of the State of Florida:
   10  
   11         Section 1. Subsections (4) and (7) of section 189.016,
   12  Florida Statutes, are amended to read:
   13         189.016 Reports; budgets; audits.—
   14         (4)(a) The tentative budget must be posted on the special
   15  district’s official website at least 2 days before the budget
   16  hearing, held pursuant to s. 200.065 or other law, to consider
   17  such budget. The final adopted budget must be posted on the
   18  special district’s official website within 30 days after
   19  adoption. If the special district does not operate an official
   20  website, the special district must, within a reasonable period
   21  of time as established by the local general-purpose government
   22  or governments in which the special district is located or the
   23  local governing authority to which the district is dependent,
   24  transmit the tentative budget or final budget to the manager or
   25  administrator of the local general-purpose government or the
   26  local governing authority. The manager or administrator shall
   27  post the tentative budget or final budget on the website of the
   28  local general-purpose government or governing authority. This
   29  subsection and subsection (3) do not apply to water management
   30  districts as defined in s. 373.019.
   31         (b) Each special district shall publish an online version
   32  of its budget information on its official website which allows
   33  the public to:
   34         1. View multiple years of budget, general ledger, and
   35  checking account data;
   36         2. Review year-over-year spending trends, examine
   37  individual accounting entries, and filter data according to
   38  categories in the special district’s chart of accounts,
   39  including, but not limited to, fund, department, division,
   40  program, or activity;
   41         3. Download financial data and graphs;
   42         4. View data in different graphical formats, including, but
   43  not limited to, stacked line, trend line, bar graph, and pie
   44  chart;
   45         5. View data in tabular formats;
   46         6. View information for multiple special district
   47  departments, divisions, funds, or financial categories
   48  simultaneously; and
   49         7. View and compare revenue and expense trends
   50  simultaneously on the same graph for any level of financial
   51  data.
   52         (7) If the governing body of a special district amends the
   53  budget pursuant to paragraph (6)(c), the adopted amendment must
   54  be posted on the official website of the special district within
   55  5 days after adoption. If the special district does not operate
   56  an official website, the special district must, within a
   57  reasonable period of time as established by the local general
   58  purpose government or governments in which the special district
   59  is located or the local governing authority to which the
   60  district is dependent, transmit the adopted amendment to the
   61  manager or administrator of the local general-purpose government
   62  or governing authority. The manager or administrator shall post
   63  the adopted amendment on the website of the local general
   64  purpose government or governing authority.
   65         Section 2. This act shall take effect July 1, 2016.