Florida Senate - 2018                        COMMITTEE AMENDMENT
       Bill No. SB 1804
                              LEGISLATIVE ACTION                        
                    Senate             .             House              

       The Committee on Education (Stargel) recommended the following:
    1         Senate Amendment (with title amendment)
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Paragraph (k) of subsection (2) of section
    6  11.45, Florida Statutes, is redesignated as paragraph (l), and a
    7  new paragraph (k) is added to that subsection, to read:
    8         11.45 Definitions; duties; authorities; reports; rules.—
    9         (2) DUTIES.—The Auditor General shall:
   10         (k)Contact each district school board, as defined in s.
   11  1003.01(1), with the findings and recommendations contained
   12  within the Auditor General’s previous operational audit report.
   13  The district school board shall provide the Auditor General with
   14  evidence of the initiation of corrective action within 45 days
   15  after the date it is requested by the Auditor General and
   16  evidence of completion of corrective action within 180 days
   17  after the date it is requested by the Auditor General. If the
   18  district school board fails to comply with the Auditor General’s
   19  request or is unable to take corrective action within the
   20  required timeframe, the Auditor General shall notify the
   21  Legislative Auditing Committee.
   23  The Auditor General shall perform his or her duties
   24  independently but under the general policies established by the
   25  Legislative Auditing Committee. This subsection does not limit
   26  the Auditor General’s discretionary authority to conduct other
   27  audits or engagements of governmental entities as authorized in
   28  subsection (3).
   29         Section 2. Subsection (14) of section 112.313, Florida
   30  Statutes, is amended to read:
   31         112.313 Standards of conduct for public officers, employees
   32  of agencies, and local government attorneys.—
   34  person who has been elected to any county, municipal, special
   35  district, or school district office or appointed superintendent
   36  of a school district may not personally represent another person
   37  or entity for compensation before the government body or agency
   38  of which the person was an officer for a period of 2 years after
   39  vacating that office. For purposes of this subsection:
   40         (a) The “government body or agency” of a member of a board
   41  of county commissioners consists of the commission, the chief
   42  administrative officer or employee of the county, and their
   43  immediate support staff.
   44         (b) The “government body or agency” of any other county
   45  elected officer is the office or department headed by that
   46  officer, including all subordinate employees.
   47         (c) The “government body or agency” of an elected municipal
   48  officer consists of the governing body of the municipality, the
   49  chief administrative officer or employee of the municipality,
   50  and their immediate support staff.
   51         (d) The “government body or agency” of an elected special
   52  district officer is the special district.
   53         (e) The “government body or agency” of an elected school
   54  district officer is the school district.
   55         Section 3. Subsection (1) of section 112.31455, Florida
   56  Statutes, is amended to read:
   57         112.31455 Collection methods for unpaid automatic fines for
   58  failure to timely file disclosure of financial interests.—
   59         (1) Before referring any unpaid fine accrued pursuant to s.
   60  112.3144(5) or s. 112.3145(7) to the Department of Financial
   61  Services, the commission shall attempt to determine whether the
   62  individual owing such a fine is a current public officer or
   63  current public employee. If so, the commission may notify the
   64  Chief Financial Officer or the governing body of the appropriate
   65  county, municipality, district school board, or special district
   66  of the total amount of any fine owed to the commission by such
   67  individual.
   68         (a) After receipt and verification of the notice from the
   69  commission, the Chief Financial Officer or the governing body of
   70  the county, municipality, district school board, or special
   71  district shall begin withholding the lesser of 10 percent or the
   72  maximum amount allowed under federal law from any salary-related
   73  payment. The withheld payments shall be remitted to the
   74  commission until the fine is satisfied.
   75         (b) The Chief Financial Officer or the governing body of
   76  the county, municipality, district school board, or special
   77  district may retain an amount of each withheld payment, as
   78  provided in s. 77.0305, to cover the administrative costs
   79  incurred under this section.
   80         Section 4. Paragraph (e) of subsection (4) of section
   81  1001.20, Florida Statutes, is amended to read:
   82         1001.20 Department under direction of state board.—
   83         (4) The Department of Education shall establish the
   84  following offices within the Office of the Commissioner of
   85  Education which shall coordinate their activities with all other
   86  divisions and offices:
   87         (e) Office of Inspector General.—Organized using existing
   88  resources and funds and responsible for promoting
   89  accountability, efficiency, and effectiveness and detecting
   90  fraud and abuse within school districts, the Florida School for
   91  the Deaf and the Blind, and Florida College System institutions
   92  in Florida. If the Commissioner of Education determines that a
   93  district school board, the Board of Trustees for the Florida
   94  School for the Deaf and the Blind, or a Florida College System
   95  institution board of trustees is unwilling or unable to address
   96  substantiated allegations made by any person relating to waste,
   97  fraud, or financial mismanagement within the school district,
   98  the Florida School for the Deaf and the Blind, or the Florida
   99  College System institution, the office shall conduct,
  100  coordinate, or request investigations into such substantiated
  101  allegations. The office shall investigate allegations or reports
  102  of possible fraud or abuse against a district school board made
  103  by any member of the Cabinet; the presiding officer of either
  104  house of the Legislature; a chair of a substantive or
  105  appropriations committee with jurisdiction; or a member of the
  106  board for which an investigation is sought. The office shall
  107  have access to all information and personnel necessary to
  108  perform its duties and shall have all of its current powers,
  109  duties, and responsibilities authorized in s. 20.055.
  110         Section 5. Subsection (1) of section 1001.39, Florida
  111  Statutes, is amended to read:
  112         1001.39 District school board members; travel expenses.—
  113         (1) In addition to the salary provided in s. 1001.395, each
  114  member of a district school board shall be allowed, from the
  115  district school fund, reimbursement of travel expenses as
  116  authorized in s. 112.061, except as provided that in subsection
  117  (2). any travel outside the district that exceeds $500 requires
  118  prior approval by the district school board to confirm that such
  119  travel is for official business of the school district and
  120  complies with shall also be governed by the rules of the State
  121  Board of Education. Any request for travel outside the state
  122  must include an itemized list detailing all anticipated travel
  123  expenses, including, but not limited to, the anticipated costs
  124  of all means of travel, lodging, and subsistence. Immediately
  125  preceding a request, the public must have an opportunity to
  126  speak on the specific travel agenda item.
  127         Section 6. Subsection (3) of section 1001.395, Florida
  128  Statutes, is amended to read:
  129         1001.395 District school board members; compensation.—
  130         (3) Notwithstanding the provisions of this section and s.
  131  145.19, for the 2010-2011 fiscal year, the salary of each
  132  district school board member shall be the amount calculated
  133  pursuant to subsection (1) or the district’s beginning salary
  134  for teachers who hold baccalaureate degrees, whichever is less.
  135         Section 7. Subsections (6) and (7), paragraphs (b) and (l)
  136  of subsection (12), and paragraph (b) of subsection (17) of
  137  section 1001.42, Florida Statutes, are amended to read:
  138         1001.42 Powers and duties of district school board.—The
  139  district school board, acting as a board, shall exercise all
  140  powers and perform all duties listed below:
  143  ADMINISTRATORS.—Adopt policies establishing standards of ethical
  144  conduct for instructional personnel, administrative personnel,
  145  and school officers administrators. The policies must require
  146  all instructional personnel, administrative personnel, and
  147  school officers administrators, as defined in s. 1012.01, to
  148  complete training on the standards; establish the duty of
  149  instructional personnel, administrative personnel, and school
  150  officers administrators to report, and procedures for reporting,
  151  alleged misconduct by other instructional or administrative
  152  personnel and school officers administrators which affects the
  153  health, safety, or welfare of a student; and include an
  154  explanation of the liability protections provided under ss.
  155  39.203 and 768.095. A district school board, or any of its
  156  employees, may not enter into a confidentiality agreement
  157  regarding terminated or dismissed instructional or
  158  administrative personnel or school officers administrators, or
  159  personnel or administrators who resign in lieu of termination,
  160  based in whole or in part on misconduct that affects the health,
  161  safety, or welfare of a student, and may not provide
  162  instructional personnel, administrative personnel, or school
  163  officers administrators with employment references or discuss
  164  the personnel’s or officers’ administrators’ performance with
  165  prospective employers in another educational setting, without
  166  disclosing the personnel’s or officers’ administrators’
  167  misconduct. Any part of an agreement or contract that has the
  168  purpose or effect of concealing misconduct by instructional
  169  personnel, administrative personnel, or school officers
  170  administrators which affects the health, safety, or welfare of a
  171  student is void, is contrary to public policy, and may not be
  172  enforced.
  173         (7) DISQUALIFICATION FROM EMPLOYMENT.—Disqualify
  174  instructional personnel and administrative personnel school
  175  administrators, as defined in s. 1012.01, from employment in any
  176  position that requires direct contact with students if the
  177  personnel or administrators are ineligible for such employment
  178  under s. 1012.315. An elected or appointed school board official
  179  forfeits his or her salary for 1 year if:
  180         (a) The school board official knowingly signs and transmits
  181  to any state official a report of alleged misconduct by
  182  instructional personnel or administrative personnel school
  183  administrators which affects the health, safety, or welfare of a
  184  student and the school board official knows the report to be
  185  false or incorrect; or
  186         (b) The school board official knowingly fails to adopt
  187  policies that require instructional personnel and administrative
  188  personnel school administrators to report alleged misconduct by
  189  other instructional personnel and administrative personnel
  190  school administrators, or that require the investigation of all
  191  reports of alleged misconduct by instructional personnel and
  192  administrative personnel school administrators, if the
  193  misconduct affects the health, safety, or welfare of a student.
  194         (12) FINANCE.—Take steps to assure students adequate
  195  educational facilities through the financial procedure
  196  authorized in chapters 1010 and 1011 and as prescribed below:
  197         (b) Annual budget.—
  198         1. Cause to be prepared, adopt, and have submitted to the
  199  Department of Education as required by law and rules of the
  200  State Board of Education, the annual school budget, such budget
  201  to be so prepared and executed as to promote the improvement of
  202  the district school system.
  203         2.An individual school board member may request and shall
  204  receive any proposed, tentative, and official budget documents,
  205  including all supporting and background information.
  206         (l) Internal auditor.—May or, in the case of a school
  207  district receiving annual federal, state, and local funds in
  208  excess of $500 million, shall employ an internal auditor. The
  209  duties of the internal auditor shall include oversight of every
  210  functional and program area of the school system.
  211         1.The internal auditor shall to perform ongoing financial
  212  verification of the financial records of the school district, a
  213  comprehensive risk assessment of all areas of the school system
  214  every 5 years, and other audits and reviews as the district
  215  school board directs for determining:
  216         a.The adequacy of internal controls designed to prevent
  217  and detect fraud, waste, and abuse.
  218         b.Compliance with applicable laws, rules, contracts, grant
  219  agreements, district school board-approved policies, and best
  220  practices.
  221         c.The efficiency of operations.
  222         d.The reliability of financial records and reports.
  223         e.The safeguarding of assets.
  224         f.Financial solvency.
  225         g.Projected revenues and expenditures.
  226         h.The rate of change in the general fund balance.
  227         2. The internal auditor shall prepare audit reports of his
  228  or her findings and report directly to the district school board
  229  or its designee.
  230         3.Any person responsible for furnishing or producing any
  231  book, record, paper, document, data, or sufficient information
  232  necessary to conduct a proper audit or examination which the
  233  internal auditor is by law authorized to perform is subject to
  234  the provisions of s. 11.47(3) and (4).
  236         (b) Adopt rules to strengthen family involvement and
  237  empowerment pursuant to s. 1002.23. The rules shall be developed
  238  in collaboration with administrative personnel school
  239  administrators, parents, teachers, and community partners.
  240         Section 8. Subsection (2) of section 1010.20, Florida
  241  Statutes, is amended to read:
  242         1010.20 Cost accounting and reporting for school
  243  districts.—
  244         (2) COST REPORTING.—
  245         (a) Each district shall report on a district-aggregate
  246  basis expenditures for inservice training pursuant to s.
  247  1011.62(3) and for categorical programs as provided in s.
  248  1011.62(6).
  249         (b) Each district shall report to the department on a
  250  school-by-school and on an aggregate district basis expenditures
  251  for:
  252         1. Each program funded in s. 1011.62(1)(c).
  253         2.Total operating costs as reported pursuant to s.
  254  1010.215.
  255         3.Expenditures for classroom instruction pursuant to the
  256  calculation in s. 1010.215(4)(b)1. and 2.
  257         (c)The department shall:
  258         1.Categorize all public schools and districts into
  259  appropriate groups based primarily on average full-time
  260  equivalent student enrollment as reported on the most recent
  261  student membership survey under s. 1011.62 and in state board
  262  rule to determine groups of peer schools and districts.
  263         2.Annually calculate for each public school, district, and
  264  for the entire state, the percentage of classroom expenditures
  265  to total operating costs expenditures reported in subparagraphs
  266  (b)2. and 3. The results shall be categorized pursuant to this
  267  paragraph.
  268         3.Annually calculate for all public schools, districts,
  269  and the state, the average percentage of classroom expenditures
  270  to total operating costs and expenditures reported in
  271  subparagraphs (b)2. and 3. The results shall be categorized
  272  pursuant to this paragraph.
  273         4.Develop a web-based fiscal transparency tool that
  274  identifies public schools and districts that produce high
  275  academic achievement based on the ratio of classroom instruction
  276  expenditures to total expenditures. The fiscal transparency tool
  277  shall combine the data calculated pursuant to this paragraph
  278  with the student performance measurements calculated pursuant to
  279  s. 1012.34(7) to determine the financial efficiency of each
  280  public school and district. The results shall be displayed in an
  281  easy-to-use format that enables the user to compare performance
  282  among public schools and districts.
  283         (d)(c) The Commissioner of Education shall present to the
  284  Legislature, prior to the opening of the regular session each
  285  year, a district-by-district report of the expenditures reported
  286  pursuant to paragraphs (a) and (b). The report shall include
  287  total expenditures, a detailed analysis showing expenditures for
  288  each program, and such other data as may be useful for
  289  management of the education system. The Commissioner of
  290  Education shall also compute cost factors relative to the base
  291  student allocation for each funded program in s. 1011.62(1)(c).
  292         Section 9. Subsection (2) of section 1010.30, Florida
  293  Statutes, is amended to read:
  294         1010.30 Audits required.—
  295         (2) If an audit contains a significant deficiency or
  296  material weakness finding, the district school board, the
  297  Florida College System institution board of trustees, or the
  298  university board of trustees shall conduct an audit overview
  299  during a public meeting. The audit overview shall describe the
  300  corrective action to be taken and a timeline for completion of
  301  such action.
  302         Section 10. Paragraph (a) of subsection (3) of section
  303  1011.01, Florida Statutes, is amended to read:
  304         1011.01 Budget system established.—
  305         (3)(a) Each district school board and each Florida College
  306  System institution board of trustees shall prepare, adopt, and
  307  submit to the Commissioner of Education an annual operating
  308  budget. Operating budgets shall be prepared and submitted in
  309  accordance with the provisions of law, rules of the State Board
  310  of Education, the General Appropriations Act, and for district
  311  school boards in accordance with the provisions of s. 200.065
  312  ss. 200.065 and 1011.64.
  313         Section 11. Subsection (2) of section 1011.03, Florida
  314  Statutes, is amended to read:
  315         1011.03 Public hearings; budget to be submitted to
  316  Department of Education.—
  317         (2)The advertisement of a district that has been required
  318  by the Legislature to increase classroom expenditures pursuant
  319  to s. 1011.64 must include the following statement:
  320  “This proposed budget reflects an increase in classroom
  321  expenditures as a percent of total current operating
  322  expenditures of XX percent over the (previous fiscal year)
  323  fiscal year. This increase in classroom expenditures is required
  324  by the Legislature because the district has performed below the
  325  required performance standard on XX of XX student performance
  326  standards for the (previous school year) school year. In order
  327  to achieve the legislatively required level of classroom
  328  expenditures as a percentage of total operating expenditures,
  329  the proposed budget includes an increase in overall classroom
  330  expenditures of $XX,XXX,XXX above the amount spent for this same
  331  purpose during the (previous fiscal year) fiscal year. In order
  332  to achieve improved student academic performance, this proposed
  333  increase is being budgeted for the following activities:
  334  ...(list activities and amount budgeted)....”
  335         Section 12. Section 1011.035, Florida Statutes, is amended
  336  to read:
  337         1011.035 School district fiscal budget transparency.—
  338         (1) It is important for school districts to provide
  339  budgetary transparency to enable taxpayers, parents, and
  340  education advocates to obtain school district budget and related
  341  information in a manner that is simply explained and easily
  342  understandable. Budgetary transparency leads to more responsible
  343  spending, more citizen involvement, and improved accountability.
  344  A budget that is not transparent, accessible, and accurate
  345  cannot be properly analyzed, its implementation thoroughly
  346  monitored, or its outcomes evaluated.
  347         (2) Each district school board shall post on its website a
  348  plain language version of each proposed, tentative, and official
  349  budget which describes each budget item in terms that are easily
  350  understandable to the public and includes:
  351         (a)Graphical representations, for each public school
  352  within the district and for the school district, of the
  353  following:
  354         1.Summary financial efficiency data.
  355         2.Fiscal trend information for the previous 3 years on:
  356         a.The ratio of full-time equivalent students to full-time
  357  equivalent instructional personnel.
  358         b.The ratio of full-time equivalent students to full-time
  359  equivalent administrative personnel.
  360         c.The total operating expenditures per full-time
  361  equivalent student.
  362         d.The total instructional expenditures per full-time
  363  equivalent student.
  364         e.The general administrative expenditures as a percentage
  365  of total budget.
  366         f.The rate of change in the general fund’s ending fund
  367  balance not classified as restricted.
  368         (b)A link to the web-based fiscal transparency tool
  369  developed by the department pursuant to s. 1010.20 to enable
  370  taxpayers to evaluate the financial efficiency of the school
  371  district and compare the financial efficiency of the school
  372  district with other similarly situated school districts.
  374  This information must be prominently posted on the school
  375  district’s website in a manner that is readily accessible to the
  376  public.
  377         (3) Each district school board is encouraged to post the
  378  following information on its website:
  379         (a) Timely information as to when a budget hearing will be
  380  conducted.
  381         (b) Each contract between the district school board and the
  382  teachers’ union.
  383         (c) Each contract between the district school board and
  384  noninstructional staff.
  385         (d) Each contract exceeding $35,000 between the school
  386  board and a vendor of services, supplies, or programs or for the
  387  purchase or lease of lands, facilities, or properties.
  388         (e) Each contract exceeding $35,000 that is an emergency
  389  procurement or is with a single source as authorized under s.
  390  287.057(3).
  391         (f) Recommendations of the citizens’ budget advisory
  392  committee.
  393         (g) Current and archived video recordings of each district
  394  school board meeting and workshop.
  395         (4) The website should contain links to:
  396         (a) Help explain or provide background information on
  397  various budget items that are required by state or federal law.
  398         (b) Allow users to navigate to related sites to view
  399  supporting details.
  400         (c) Enable taxpayers, parents, and education advocates to
  401  send e-mails asking questions about the budget and enable others
  402  to view the questions and responses.
  403         Section 13. Section 1011.051, Florida Statutes, is amended
  404  to read:
  405         1011.051 Guidelines for general funds.—The district school
  406  board shall maintain a general fund ending fund balance that is
  407  sufficient to address normal contingencies.
  408         (1) If at any time the portion of the general fund’s ending
  409  fund balance not classified as restricted, committed, or
  410  nonspendable in the district’s approved operating budget is
  411  projected to fall below 3 percent of projected general fund
  412  revenues during the current fiscal year, the superintendent
  413  shall provide written notification to the district school board
  414  and the Commissioner of Education. If such financial condition
  415  exists for 2 consecutive fiscal years, the superintendent shall
  416  reduce the district’s administrative expenditures reported
  417  pursuant to s. 1010.215(4)(a) in proportion to the reduction in
  418  the general fund’s ending balance or the reduction in student
  419  enrollment, whichever is greater.
  420         (2)(a) If at any time the portion of the general fund’s
  421  ending fund balance not classified as restricted, committed, or
  422  nonspendable in the district’s approved operating budget is
  423  projected to fall below 2 percent of projected general fund
  424  revenues during the current fiscal year, the superintendent
  425  shall provide written notification to the district school board
  426  and the Commissioner of Education. Within 14 days after
  427  receiving such notification, if the commissioner determines that
  428  the district does not have a plan that is reasonably anticipated
  429  to avoid a financial emergency as determined pursuant to s.
  430  218.503, the commissioner shall appoint a financial emergency
  431  board that shall operate under the requirements, powers, and
  432  duties specified in s. 218.503(3)(g).
  433         (b)If any of the conditions identified in s. 218.503(1)
  434  existed in the 2015-2016 school year or thereafter, the
  435  department shall contract with an independent third party to
  436  conduct an investigation of all accounts and records to
  437  determine the cause of the deficit, what efforts, if any, were
  438  made to avoid the deficit, and whether any of the conditions
  439  identified in s. 1011.10 have occurred. The investigation must
  440  include a detailed review and analysis of documents and records,
  441  including, but not limited to, budget reports, journal entries,
  442  budget methodologies, staff e-mails, hard copy records, monthly
  443  financial statements, quarterly revenue and expenditure reports,
  444  finance staff job descriptions, and minutes from meetings. The
  445  results of the investigation must include recommendations for
  446  corrective action and controls to avoid a reoccurrence of a
  447  future budget shortfall. A final report shall be provided to the
  448  district school board, the department, the Legislative Auditing
  449  Committee, and the district’s financial emergency board, if
  450  applicable.
  451         Section 14. Subsection (2) of section 1011.06, Florida
  452  Statutes, is amended to read:
  453         1011.06 Expenditures.—
  455  Expenditures from district and all other funds available for the
  456  public school program of any district shall be authorized by law
  457  and must be in accordance with procedures prescribed by the
  458  district school board. A district school board may establish
  459  policies that allow expenditures to exceed the amount budgeted
  460  by function and object, provided that the district school board
  461  complies with s. 1011.09(4) and approves the expenditure by
  462  amending and amends the budget at the next scheduled public
  463  meeting. The district school board must provide a full
  464  explanation of any amendments at the public meeting within
  465  timelines established by school board policies.
  466         Section 15. Subsection (4) of section 1011.09, Florida
  467  Statutes, is amended to read:
  468         1011.09 Expenditure of funds by district school board.—All
  469  state funds apportioned to the credit of any district constitute
  470  a part of the district school fund of that district and must be
  471  budgeted and expended under authority of the district school
  472  board subject to the provisions of law and rules of the State
  473  Board of Education.
  474         (4) If the financial conditions in s. 1011.051 exist, a
  475  district school board During the 2009-2010 fiscal year, unless
  476  otherwise specifically approved by the district school board,
  477  public funds may not make expenditures be expended for out-of
  478  state travel outside of the district or cellular phones,
  479  cellular phone service, personal digital assistants, or any
  480  other mobile wireless communication device or service, including
  481  text messaging, whether through purchasing, leasing,
  482  contracting, or any other method, while the financial conditions
  483  exist. The expenditure of public funds for art programs, music
  484  programs, sports programs, and extracurricular programs for
  485  students is a higher priority than expending funds for employee
  486  travel and cellular phones.
  487         Section 16. Subsection (3) is added to section 1011.10,
  488  Florida Statutes, to read:
  489         1011.10 Penalty.—
  490         (3)If any of the conditions identified in s. 218.503(1)
  491  exist within a school district, the salary of each district
  492  school board member and district superintendent, calculated
  493  pursuant to ss. 1001.395 and 1001.47, shall be withheld until
  494  the conditions are corrected. This subsection does not apply to
  495  a district school board member or district superintendent
  496  elected or appointed within 1 year after the identification of
  497  the conditions in s. 218.503(1) if he or she did not participate
  498  in the approval or preparation of the final school district
  499  budget adopted before the identification of such conditions.
  500         Section 17. Subsection (8) of section 1011.60, Florida
  501  Statutes, is amended to read:
  502         1011.60 Minimum requirements of the Florida Education
  503  Finance Program.—Each district which participates in the state
  504  appropriations for the Florida Education Finance Program shall
  505  provide evidence of its effort to maintain an adequate school
  506  program throughout the district and shall meet at least the
  507  following requirements:
  509  the minimum classroom expenditure requirements and associated
  510  reporting pursuant to s. 1011.64.
  511         Section 18. Section 1011.64, Florida Statutes, is repealed.
  512         Section 19. Subsection (2) of section 1012.23, Florida
  513  Statutes, is amended to read:
  514         1012.23 School district personnel policies.—
  515         (2) The district school superintendent or a district school
  516  board member may not appoint or employ or appoint a relative, as
  517  defined in s. 112.3135, to work under the direct supervision of
  518  that district school board member or district school
  519  superintendent. The limitations of this subsection do not apply
  520  to employees appointed or employed before the election or
  521  appointment of a school board member or district school
  522  superintendent. The Commission on Ethics shall accept and
  523  investigate any alleged violations of this section pursuant to
  524  the procedures contained in ss. 112.322-112.3241.
  525         Section 20. Paragraph (d) of subsection (9) of section
  526  1002.395, Florida Statutes, is amended to read:
  527         1002.395 Florida Tax Credit Scholarship Program.—
  528         (9) DEPARTMENT OF EDUCATION OBLIGATIONS.—The Department of
  529  Education shall:
  530         (d) Annually verify the eligibility of expenditures as
  531  provided in paragraph (6)(d) using the audit required by
  532  paragraph (6)(m) and s. 11.45(2)(l) s. 11.45(2)(k).
  533         Section 21. For the 2018-2019 fiscal year, the sum of
  534  $850,000 in nonrecurring funds from the General Revenue Fund is
  535  appropriated to the Department of Education to implement the
  536  provisions of this act.
  537         Section 22. This act shall take effect July 1, 2018.
  539  ================= T I T L E  A M E N D M E N T ================
  540  And the title is amended as follows:
  541         Delete everything before the enacting clause
  542  and insert:
  543                        A bill to be entitled                      
  544         An act relating to school district accountability;
  545         amending s. 11.45, F.S.; revising the duties of the
  546         Auditor General; amending s. 112.313, F.S.;
  547         prohibiting former appointed district school
  548         superintendents from conducting certain lobbying
  549         activities; amending s. 112.31455, F.S.; requiring the
  550         governing body of a district school board to be
  551         notified if an officer or employee of the body owes a
  552         certain fine; requiring the governing body of a
  553         district school board to take specified actions under
  554         such circumstances; amending s. 1001.20, F.S.;
  555         requiring the Office of Inspector General to
  556         investigate certain allegations and reports made by
  557         specified individuals; amending s. 1001.39, F.S.;
  558         requiring certain district school board member travel
  559         outside of the school district to be preapproved and
  560         meet certain criteria; providing requirements for a
  561         school board member’s request for travel outside of
  562         the state; providing an opportunity for the public to
  563         speak on such travel; amending s. 1001.395, F.S.;
  564         providing that certain requirements for the salaries
  565         of district school board members apply every fiscal
  566         year, rather than one specific fiscal year; amending
  567         s. 1001.42, F.S.; providing that the standards of
  568         ethical conduct apply to administrative personnel and
  569         school officers; authorizing district school board
  570         members to request and receive specified budget
  571         information; requiring employment of internal auditors
  572         in certain school districts; revising provisions
  573         relating to the duties of such internal auditors;
  574         amending s. 1010.20, F.S.; requiring each school
  575         district to report certain expenditures to the
  576         Department of Education; providing department
  577         responsibilities; amending s. 1010.30, F.S.; requiring
  578         certain entities to provide an audit overview under
  579         certain circumstances; providing the contents of the
  580         overview; amending ss. 1011.01 and 1011.03, F.S.;
  581         conforming cross-references; amending s. 1011.035,
  582         F.S.; requiring each district school board to post on
  583         its website certain graphical representations and a
  584         link to a certain web-based tool on the department’s
  585         website; providing requirements for such graphical
  586         representations; amending s. 1011.051, F.S.; requiring
  587         a district school board to limit certain expenditures
  588         by a specified amount if certain financial conditions
  589         exist for a specified period of time; requiring the
  590         department to contract with a third party to conduct
  591         an investigation under certain circumstances;
  592         providing requirements for such investigation;
  593         requiring the results of such investigation to include
  594         certain information and be provided to certain
  595         entities; amending s. 1011.06, F.S.; requiring each
  596         district school board to approve certain expenditures
  597         by amending its budget and provide a public
  598         explanation for such budget amendments; amending s.
  599         1011.09, F.S.; providing certain expenditure
  600         limitations for a school district that meets specified
  601         criteria; amending s. 1011.10, F.S.; requiring certain
  602         school districts to withhold certain district school
  603         board member and school district superintendent
  604         salaries until certain conditions are met; amending s.
  605         1011.60, F.S.; conforming cross-references; repealing
  606         s. 1011.64, F.S., relating to school district minimum
  607         classroom expenditure requirements; amending s.
  608         1012.23, F.S.; prohibiting a school district
  609         superintendent and district school board from
  610         appointing or employing certain individuals in certain
  611         positions; providing an exception; requiring the
  612         Commission on Ethics to investigate alleged
  613         violations; amending s. 1002.395, F.S.; conforming a
  614         cross-reference; providing a contingent appropriation;
  615         providing an effective date.