Florida Senate - 2018                        COMMITTEE AMENDMENT
       Bill No. CS for SB 354
       
       
       
       
       
       
                                Ì110202SÎ110202                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  03/02/2018           .                                
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       The Committee on Appropriations (Stargel) recommended the
       following:
       
    1         Senate Amendment to Amendment (522564) (with title
    2  amendment)
    3  
    4         Delete lines 779 - 947
    5  and insert:
    6  career center may not serve as a voting member of an audit
    7  committee established under this subsection but may serve in a
    8  nonvoting advisory capacity.
    9         (d)At least one member of the audit committee should have
   10  experience in finance, business, or government operations.
   11         (e) The primary purpose of the audit committee is to assist
   12  the governing body in selecting an auditor to conduct the annual
   13  financial audit required in s. 218.39; however, the audit
   14  committee may serve other audit oversight purposes as determined
   15  by the entity’s governing body. The public may shall not be
   16  excluded from the proceedings under this section.
   17         (9)For each audit required by s. 218.39, the auditor shall
   18  include the following information in the management letter
   19  prepared pursuant to s. 218.39(4):
   20         (a)The date the entity’s governing body approved the
   21  selection of the auditor and the date the entity and the auditor
   22  executed the most recent contract pursuant to subsection (7);
   23         (b)The first fiscal year for which the auditor conducted
   24  the audit under the most recently executed contract pursuant to
   25  subsection (7); and
   26         (c)The contract period, including renewals, and conditions
   27  under which the contract may be terminated or renewed.
   28         (10)On each occasion that an entity contracts with an
   29  auditor to conduct an audit pursuant to s. 218.39, an affidavit
   30  shall be executed by the chair of the entity’s governing body in
   31  a format prescribed in accordance with rules adopted by the
   32  Auditor General, affirming that the auditor was selected in
   33  compliance with the requirements of subsections (3)-(6). The
   34  affidavit must, as a separate document, accompany the entity’s
   35  first audit report prepared by the auditor under the most
   36  recently executed contract pursuant to subsection (7). The
   37  affidavit shall include the following information:
   38         (a)The date the entity’s governing body approved the
   39  selection of the auditor;
   40         (b)The first fiscal year for which the auditor conducted
   41  the audit; and
   42         (c)The contract period, including renewals, and conditions
   43  under which the contract may be terminated or renewed.
   44         (11)If the entity fails to select the auditor in
   45  accordance with the requirements of subsections (3)-(6), the
   46  entity shall again perform the auditor selection process in
   47  accordance with this section to select an auditor to conduct
   48  audits for subsequent fiscal years if the original audit was
   49  performed under a multiyear contract.
   50         (a)If performing the auditor selection process again in
   51  accordance with this section would preclude the entity from
   52  timely completing the annual financial audit required by s.
   53  218.39, the entity shall again perform the auditor selection
   54  process in accordance with this section for the subsequent
   55  annual financial audit. A multiyear contract entered into
   56  between an entity and an auditor after the effective date of
   57  this act may not prohibit or restrict an entity from complying
   58  with the section.
   59         (b)If the entity fails to perform the auditor selection
   60  process again, pursuant to this subsection, the Legislative
   61  Auditing Committee shall determine whether the entity should be
   62  subject to state action pursuant to s. 11.40(2).
   63         (12)If the entity fails to provide the Auditor General
   64  with the affidavit required by subsection (10), the Auditor
   65  General shall request that the entity provide the affidavit. The
   66  affidavit must be provided within 45 days after the date of the
   67  request. If the entity does not comply with the Auditor
   68  General’s request, the Legislative Auditing Committee shall
   69  determine whether the entity should be subject to state action
   70  pursuant to s. 11.40(2).
   71         (13)If the entity provides the Auditor General with the
   72  affidavit required in subsection (10) but failed to select the
   73  auditor in accordance with the requirements of subsections (3)
   74  (6), the Legislative Auditing Committee shall determine whether
   75  the entity should be subject to state action pursuant to s.
   76  11.40(2).
   77         Section 17. Subsection (2) of section 286.0114, Florida
   78  Statutes, is amended to read:
   79         286.0114 Public meetings; reasonable opportunity to be
   80  heard; attorney fees.—
   81         (2) Members of the public shall be given a reasonable
   82  opportunity to be heard on a proposition before a board or
   83  commission. The opportunity to be heard need not occur at the
   84  same meeting at which the board or commission takes official
   85  action on the proposition if the opportunity occurs at a meeting
   86  that is during the decisionmaking process and is within
   87  reasonable proximity in time before the meeting at which the
   88  board or commission takes the official action. A board or
   89  commission may not require a member of the public to provide an
   90  advance written copy of his or her testimony or comments as a
   91  condition of being given the opportunity to be heard at a
   92  meeting. This section does not prohibit a board or commission
   93  from maintaining orderly conduct or proper decorum in a public
   94  meeting. The opportunity to be heard is subject to rules or
   95  policies adopted by the board or commission, as provided in
   96  subsection (4).
   97         Section 18. Paragraph (e) of subsection (4), paragraph (d)
   98  of subsection (5), and paragraph (d) of subsection (6) of
   99  section 373.536, Florida Statutes, are amended, and paragraphs
  100  (e) and (f) are added to subsection (6) of that section, to
  101  read:
  102         373.536 District budget and hearing thereon.—
  103         (4) BUDGET CONTROLS; FINANCIAL INFORMATION.—
  104         (e) By September 1, 2012, Each district shall provide a
  105  monthly financial statement in the form and manner prescribed by
  106  the Department of Financial Services to the district’s governing
  107  board and make such monthly financial statement available for
  108  public access on its website.
  109         (5) TENTATIVE BUDGET CONTENTS AND SUBMISSION; REVIEW AND
  110  APPROVAL.—
  111         (d) Each district shall, by August 1 of each year, submit
  112  for review a tentative budget and a description of any
  113  significant changes from the preliminary budget submitted to the
  114  Legislature pursuant to s. 373.535 to the Governor, the
  115  President of the Senate, the Speaker of the House of
  116  Representatives, the chairs of all legislative committees and
  117  subcommittees having substantive or fiscal jurisdiction over
  118  water management districts, as determined by the President of
  119  the Senate or the Speaker of the House of Representatives, as
  120  applicable, the secretary of the department, and the governing
  121  body of each county in which the district has jurisdiction or
  122  derives any funds for the operations of the district. The
  123  tentative budget must be posted on the district’s official
  124  website at least 2 days before budget hearings held pursuant to
  125  s. 200.065 or other law and must remain on the website for at
  126  least 45 days.
  127         (6) FINAL BUDGET; ANNUAL AUDIT; CAPITAL IMPROVEMENTS PLAN;
  128  WATER RESOURCE DEVELOPMENT WORK PROGRAM.—
  129         (d) The final adopted budget must be posted on the water
  130  management district’s official website within 30 days after
  131  adoption and must remain on the website for at least 2 years.
  132         (e)Beginning in the 2018-2019 fiscal year, the water
  133  management district budget officer shall electronically submit
  134  information regarding the final budget to the Office of Economic
  135  and Demographic Research in the format specified by the office
  136  within 30 days after adoption of the final budget. If the
  137  Governor declares a state of emergency under s. 252.36(2) within
  138  30 days after the submission deadline, the office may extend the
  139  deadline up to an additional 90 days. The water management
  140  district budget officer shall also electronically submit to the
  141  clerk of the court in each county in which the district
  142  operates:
  143         1.A copy of the information that was submitted to the
  144  office.
  145         2.A copy of the final budget that was posted on the water
  146  management district’s website.
  147         3.A statement certifying that the items in subparagraphs
  148  1. and 2. were timely submitted and posted.
  149         (f)Beginning in the 2018-2019 fiscal year and
  150  notwithstanding any other penalty or remedy that may be
  151  authorized by law, if a water management district budget officer
  152  fails to submit information to the clerk of the court as
  153  required in paragraph (e), the clerk of the court shall notify
  154  the appropriate fiscal officer to suspend future salary payments
  155  for the executive director of that district. The clerk shall
  156  notify the fiscal officer to resume payments when the clerk
  157  receives the information.
  158         Section 19. Paragraphs (b) and (l) of subsection (12) of
  159  section 1001.42, Florida Statutes, are amended to read:
  160         1001.42 Powers and duties of district school board.—The
  161  district school board, acting as a board, shall exercise all
  162  powers and perform all duties listed below:
  163         (12) FINANCE.—Take steps to assure students adequate
  164  educational facilities through the financial procedure
  165  authorized in chapters 1010 and 1011 and as prescribed below:
  166         (b) Annual budget.—
  167         1. Cause to be prepared, adopt, and have submitted to the
  168  Department of Education as required by law and rules of the
  169  State Board of Education, the annual school budget, such budget
  170  to be so prepared and executed as to promote the improvement of
  171  the district school system.
  172         2.An individual school board member may request and shall
  173  receive any proposed, tentative, and official budget documents,
  174  including all supporting and background information.
  175         (l) Internal auditor.—May or, in the case of a school
  176  district receiving annual federal, state, and local funds in
  177  excess of $500 million, shall employ an internal auditor. The
  178  scope of the internal auditor may not be restricted and must
  179  include every functional and program area of the school system.
  180         1.The internal auditor shall to perform ongoing financial
  181  verification of the financial records of the school district, a
  182  comprehensive risk assessment of all areas of the school system
  183  every 5 years, and other audits and reviews as the district
  184  school board directs for determining:
  185         a.The adequacy of internal controls designed to prevent
  186  and detect fraud, waste, and abuse.
  187         b.Compliance with applicable laws, rules, contracts, grant
  188  agreements, district school board-approved policies, and best
  189  practices.
  190         c.The efficiency of operations.
  191         d.The reliability of financial records and reports.
  192         e.The safeguarding of assets.
  193         f.Financial solvency.
  194         g.Projected revenues and expenditures.
  195         h.The rate of change in the general fund balance.
  196         2. The internal auditor shall prepare audit reports of his
  197  or her findings and report directly to the district school board
  198  or its designee.
  199         3.Any person responsible for furnishing or producing any
  200  book, record, paper, document, data, or sufficient information
  201  necessary to conduct a proper audit or examination which the
  202  internal auditor is by law authorized to perform is subject to
  203  the provisions of s. 11.47(3) and (4).
  204  
  205  ================= T I T L E  A M E N D M E N T ================
  206  And the title is amended as follows:
  207         Delete lines 1596 - 1623
  208  and insert:
  209         audit committees; prohibiting an employee, a chief
  210         executive officer, or a chief financial officer of the
  211         respective governmental entity from serving as a
  212         voting member of an audit committee; requiring an
  213         auditor to include certain information in a management
  214         letter; requiring the chair of a governmental entity’s
  215         governing body to submit an affidavit containing
  216         certain information when the entity contracts with an
  217         auditor to conduct an audit; providing requirements
  218         and procedures for selecting an auditor; requiring the
  219         Legislative Auditing Committee to determine whether a
  220         governmental entity should be subject to state action
  221         under certain circumstances; amending s. 286.0114,
  222         F.S.; prohibiting a board or commission from requiring
  223         an advance copy of testimony or comments from a member
  224         of the public as a precondition to being given the
  225         opportunity to be heard at a public meeting; amending
  226         s. 373.536, F.S.; deleting obsolete language;
  227         requiring water management districts to maintain
  228         certain budget documents on the districts’ websites
  229         for a specified period; requiring district budget
  230         officers to submit certain budget information to
  231         specified entities within a certain timeframe;
  232         providing for the suspension of salary payments of a
  233         district executive director if the district does not
  234         submit such information; amending s. 1001.42, F.S.;
  235         authorizing district school board members to request
  236         and receive specified budget information; requiring
  237         employment of internal auditors in certain school
  238         districts; revising provisions relating to the scope
  239         of such internal auditors; amending s. 1002.33, F.S.;