Florida Senate - 2018                        COMMITTEE AMENDMENT
       Bill No. CS for SB 354
       
       
       
       
       
       
                                Ì522564.Î522564                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: FAV            .                                
                  03/02/2018           .                                
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       The Committee on Appropriations (Stargel) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Subsection (2) of section 11.40, Florida
    6  Statutes, is amended to read:
    7         11.40 Legislative Auditing Committee.—
    8         (2) Following notification by the Auditor General, the
    9  Department of Financial Services, or the Division of Bond
   10  Finance of the State Board of Administration, the Governor or
   11  his or her designee, or the Commissioner of Education or his or
   12  her designee of the failure of a local governmental entity,
   13  district school board, charter school, or charter technical
   14  career center to comply with the applicable provisions within s.
   15  11.45(5)-(7), s. 218.32(1), s. 218.38, or s. 218.503(3), the
   16  Legislative Auditing Committee shall may schedule a hearing to
   17  determine if the entity should be subject to further state
   18  action. If the committee determines that the entity should be
   19  subject to further state action, the committee shall:
   20         (a) In the case of a local governmental entity or district
   21  school board, direct the Department of Revenue and the
   22  Department of Financial Services to withhold any funds not
   23  pledged for bond debt service satisfaction which are payable to
   24  such entity until the entity complies with the law. The
   25  committee shall specify the date that such action must shall
   26  begin, and the directive must be received by the Department of
   27  Revenue and the Department of Financial Services 30 days before
   28  the date of the distribution mandated by law. The Department of
   29  Revenue and the Department of Financial Services may implement
   30  the provisions of this paragraph.
   31         (b) In the case of a special district created by:
   32         1. A special act, notify the President of the Senate, the
   33  Speaker of the House of Representatives, the standing committees
   34  of the Senate and the House of Representatives charged with
   35  special district oversight as determined by the presiding
   36  officers of each respective chamber, the legislators who
   37  represent a portion of the geographical jurisdiction of the
   38  special district, and the Department of Economic Opportunity
   39  that the special district has failed to comply with the law.
   40  Upon receipt of notification, the Department of Economic
   41  Opportunity shall proceed pursuant to s. 189.062 or s. 189.067.
   42  If the special district remains in noncompliance after the
   43  process set forth in s. 189.0651, or if a public hearing is not
   44  held, the Legislative Auditing Committee may request the
   45  department to proceed pursuant to s. 189.067(3).
   46         2. A local ordinance, notify the chair or equivalent of the
   47  local general-purpose government pursuant to s. 189.0652 and the
   48  Department of Economic Opportunity that the special district has
   49  failed to comply with the law. Upon receipt of notification, the
   50  department shall proceed pursuant to s. 189.062 or s. 189.067.
   51  If the special district remains in noncompliance after the
   52  process set forth in s. 189.0652, or if a public hearing is not
   53  held, the Legislative Auditing Committee may request the
   54  department to proceed pursuant to s. 189.067(3).
   55         3. Any manner other than a special act or local ordinance,
   56  notify the Department of Economic Opportunity that the special
   57  district has failed to comply with the law. Upon receipt of
   58  notification, the department shall proceed pursuant to s.
   59  189.062 or s. 189.067(3).
   60         (c) In the case of a charter school or charter technical
   61  career center, notify the appropriate sponsoring entity, which
   62  may terminate the charter pursuant to ss. 1002.33 and 1002.34.
   63         Section 2. Subsection (1), paragraph (j) of subsection (2),
   64  paragraph (u) of subsection (3), and paragraph (i) of subsection
   65  (7) of section 11.45, Florida Statutes, are amended, and
   66  paragraph (y) is added to subsection (3) of that section, to
   67  read:
   68         11.45 Definitions; duties; authorities; reports; rules.—
   69         (1) DEFINITIONS.—As used in ss. 11.40-11.51, the term:
   70         (a)“Abuse” means behavior that is deficient or improper
   71  when compared with behavior that a prudent person would consider
   72  a reasonable and necessary operational practice given the facts
   73  and circumstances. The term includes the misuse of authority or
   74  position for personal gain.
   75         (b)(a) “Audit” means a financial audit, operational audit,
   76  or performance audit.
   77         (c)(b) “County agency” means a board of county
   78  commissioners or other legislative and governing body of a
   79  county, however styled, including that of a consolidated or
   80  metropolitan government, a clerk of the circuit court, a
   81  separate or ex officio clerk of the county court, a sheriff, a
   82  property appraiser, a tax collector, a supervisor of elections,
   83  or any other officer in whom any portion of the fiscal duties of
   84  a body or officer expressly stated in this paragraph are the
   85  above are under law separately placed by law.
   86         (d)(c) “Financial audit” means an examination of financial
   87  statements in order to express an opinion on the fairness with
   88  which they are presented in conformity with generally accepted
   89  accounting principles and an examination to determine whether
   90  operations are properly conducted in accordance with legal and
   91  regulatory requirements. Financial audits must be conducted in
   92  accordance with auditing standards generally accepted in the
   93  United States and government auditing standards as adopted by
   94  the Board of Accountancy. When applicable, the scope of
   95  financial audits must shall encompass the additional activities
   96  necessary to establish compliance with the Single Audit Act
   97  Amendments of 1996, 31 U.S.C. ss. 7501-7507, and other
   98  applicable federal law.
   99         (e)“Fraud” means obtaining something of value through
  100  willful misrepresentation, including, but not limited to, the
  101  intentional misstatements or intentional omissions of amounts or
  102  disclosures in financial statements to deceive users of
  103  financial statements, theft of an entity’s assets, bribery, or
  104  the use of one’s position for personal enrichment through the
  105  deliberate misuse or misapplication of an organization’s
  106  resources.
  107         (f)(d) “Governmental entity” means a state agency, a county
  108  agency, or any other entity, however styled, that independently
  109  exercises any type of state or local governmental function.
  110         (g)(e) “Local governmental entity” means a county agency,
  111  municipality, tourist development council, county tourism
  112  promotion agency, or special district as defined in s. 189.012.
  113  The term, but does not include any housing authority established
  114  under chapter 421.
  115         (h)(f) “Management letter” means a statement of the
  116  auditor’s comments and recommendations.
  117         (i)(g) “Operational audit” means an audit whose purpose is
  118  to evaluate management’s performance in establishing and
  119  maintaining internal controls, including controls designed to
  120  prevent and detect fraud, waste, and abuse, and in administering
  121  assigned responsibilities in accordance with applicable laws,
  122  administrative rules, contracts, grant agreements, and other
  123  guidelines. Operational audits must be conducted in accordance
  124  with government auditing standards. Such audits examine internal
  125  controls that are designed and placed in operation to promote
  126  and encourage the achievement of management’s control objectives
  127  in the categories of compliance, economic and efficient
  128  operations, reliability of financial records and reports, and
  129  safeguarding of assets, and identify weaknesses in those
  130  internal controls.
  131         (j)(h) “Performance audit” means an examination of a
  132  program, activity, or function of a governmental entity,
  133  conducted in accordance with applicable government auditing
  134  standards or auditing and evaluation standards of other
  135  appropriate authoritative bodies. The term includes an
  136  examination of issues related to:
  137         1. Economy, efficiency, or effectiveness of the program.
  138         2. Structure or design of the program to accomplish its
  139  goals and objectives.
  140         3. Adequacy of the program to meet the needs identified by
  141  the Legislature or governing body.
  142         4. Alternative methods of providing program services or
  143  products.
  144         5. Goals, objectives, and performance measures used by the
  145  agency to monitor and report program accomplishments.
  146         6. The accuracy or adequacy of public documents, reports,
  147  or requests prepared under the program by state agencies.
  148         7. Compliance of the program with appropriate policies,
  149  rules, or laws.
  150         8. Any other issues related to governmental entities as
  151  directed by the Legislative Auditing Committee.
  152         (k)(i) “Political subdivision” means a separate agency or
  153  unit of local government created or established by law and
  154  includes, but is not limited to, the following and the officers
  155  thereof: authority, board, branch, bureau, city, commission,
  156  consolidated government, county, department, district,
  157  institution, metropolitan government, municipality, office,
  158  officer, public corporation, town, or village.
  159         (l)(j) “State agency” means a separate agency or unit of
  160  state government created or established by law and includes, but
  161  is not limited to, the following and the officers thereof:
  162  authority, board, branch, bureau, commission, department,
  163  division, institution, office, officer, or public corporation,
  164  as the case may be, except any such agency or unit within the
  165  legislative branch of state government other than the Florida
  166  Public Service Commission.
  167         (m)“Waste” means the act of using or expending resources
  168  unreasonably, carelessly, extravagantly, or for no useful
  169  purpose.
  170         (2) DUTIES.—The Auditor General shall:
  171         (j) Conduct audits of local governmental entities when
  172  determined to be necessary by the Auditor General, when directed
  173  by the Legislative Auditing Committee, or when otherwise
  174  required by law. No later than 18 months after the release of
  175  the audit report, the Auditor General shall perform such
  176  appropriate followup procedures as he or she deems necessary to
  177  determine the audited entity’s progress in addressing the
  178  findings and recommendations contained within the Auditor
  179  General’s previous report. The Auditor General shall notify each
  180  member of the audited entity’s governing body and the
  181  Legislative Auditing Committee of the results of his or her
  182  determination. For purposes of this paragraph, local
  183  governmental entities do not include water management districts.
  184  
  185  The Auditor General shall perform his or her duties
  186  independently but under the general policies established by the
  187  Legislative Auditing Committee. This subsection does not limit
  188  the Auditor General’s discretionary authority to conduct other
  189  audits or engagements of governmental entities as authorized in
  190  subsection (3).
  191         (3) AUTHORITY FOR AUDITS AND OTHER ENGAGEMENTS.—The Auditor
  192  General may, pursuant to his or her own authority, or at the
  193  direction of the Legislative Auditing Committee, conduct audits
  194  or other engagements as determined appropriate by the Auditor
  195  General of:
  196         (u) The Florida Virtual School pursuant to s. 1002.37.
  197         (y)Tourist development councils and county tourism
  198  promotion agencies.
  199         (7) AUDITOR GENERAL REPORTING REQUIREMENTS.—
  200         (i) The Auditor General shall annually transmit by July 15,
  201  to the President of the Senate, the Speaker of the House of
  202  Representatives, and the Department of Financial Services, a
  203  list of all school districts, charter schools, charter technical
  204  career centers, Florida College System institutions, state
  205  universities, and local governmental entities water management
  206  districts that have failed to comply with the transparency
  207  requirements as identified in the audit reports reviewed
  208  pursuant to paragraph (b) and those conducted pursuant to
  209  subsection (2).
  210         Section 3. Paragraph (d) of subsection (2) of section
  211  28.35, Florida Statutes, is amended to read:
  212         28.35 Florida Clerks of Court Operations Corporation.—
  213         (2) The duties of the corporation shall include the
  214  following:
  215         (d) Developing and certifying a uniform system of workload
  216  measures and applicable workload standards for court-related
  217  functions as developed by the corporation and clerk workload
  218  performance in meeting the workload performance standards. These
  219  workload measures and workload performance standards shall be
  220  designed to facilitate an objective determination of the
  221  performance of each clerk in accordance with minimum standards
  222  for fiscal management, operational efficiency, and effective
  223  collection of fines, fees, service charges, and court costs. The
  224  corporation shall develop the workload measures and workload
  225  performance standards in consultation with the Legislature. When
  226  the corporation finds a clerk has not met the workload
  227  performance standards, the corporation shall identify the nature
  228  of each deficiency and any corrective action recommended and
  229  taken by the affected clerk of the court. For quarterly periods
  230  ending on the last day of March, June, September, and December
  231  of each year, the corporation shall notify the Legislature of
  232  any clerk not meeting workload performance standards and provide
  233  a copy of any corrective action plans. Such notifications shall
  234  be submitted no later than 45 days after the end of the
  235  preceding quarterly period. As used in this subsection, the
  236  term:
  237         1. “Workload measures” means the measurement of the
  238  activities and frequency of the work required for the clerk to
  239  adequately perform the court-related duties of the office as
  240  defined by the membership of the Florida Clerks of Court
  241  Operations Corporation.
  242         2. “Workload performance standards” means the standards
  243  developed to measure the timeliness and effectiveness of the
  244  activities that are accomplished by the clerk in the performance
  245  of the court-related duties of the office as defined by the
  246  membership of the Florida Clerks of Court Operations
  247  Corporation.
  248         Section 4. Present subsections (6) and (7) of section
  249  43.16, Florida Statutes, are renumbered as subsections (7) and
  250  (8), respectively, and a new subsection (6) is added to that
  251  section, to read:
  252         43.16 Justice Administrative Commission; membership, powers
  253  and duties.—
  254         (6)The commission, each state attorney, each public
  255  defender, the criminal conflict and civil regional counsel, the
  256  capital collateral regional counsel, and the Guardian Ad Litem
  257  Program shall establish and maintain internal controls designed
  258  to:
  259         (a)Prevent and detect fraud, waste, and abuse as defined
  260  in s. 11.45(1).
  261         (b)Promote and encourage compliance with applicable laws,
  262  rules, contracts, grant agreements, and best practices.
  263         (c)Support economical and efficient operations.
  264         (d)Ensure reliability of financial records and reports.
  265         (e)Safeguard assets.
  266         Section 5. Subsection (6) of section 112.061, Florida
  267  Statutes, is amended, and subsection (16) is added to that
  268  section, to read:
  269         112.061 Per diem and travel expenses of public officers,
  270  employees, and authorized persons.—
  271         (6) RATES OF PER DIEM AND SUBSISTENCE ALLOWANCE.—For
  272  purposes of reimbursement rates and methods of calculation, per
  273  diem and subsistence allowances are provided as follows:
  274         (a) All travelers shall be allowed for subsistence when
  275  traveling to a convention or conference or when traveling within
  276  or outside the state in order to conduct bona fide state
  277  business, which convention, conference, or business serves a
  278  direct and lawful public purpose with relation to the public
  279  agency served by the person attending such meeting or conducting
  280  such business, either of the following for each day of such
  281  travel at the option of the traveler:
  282         1. Eighty dollars per diem; or
  283         2. If actual expenses exceed $80, the amounts permitted in
  284  paragraph (b) for subsistence, plus actual expenses for lodging
  285  at a single-occupancy rate, except as provided in paragraph (c),
  286  to be substantiated by paid bills therefor.
  287  
  288  When lodging or meals are provided at a state institution, the
  289  traveler shall be reimbursed only for the actual expenses of
  290  such lodging or meals, not to exceed the maximum provided for in
  291  this subsection.
  292         (b) All travelers shall be allowed the following amounts
  293  for subsistence while on Class C travel on official business as
  294  provided in paragraph (5)(b):
  295         1. Breakfast...........................................$6
  296         2. Lunch..............................................$11
  297         3. Dinner.............................................$19
  298         (c)Actual expenses for lodging associated with the
  299  attendance of an employee of a state agency or the judicial
  300  branch at a meeting, conference, or convention organized or
  301  sponsored in whole or in part by a state agency or the judicial
  302  branch may not exceed $150 per day. However, an employee may
  303  expend his or her own funds for any lodging expenses that exceed
  304  $150 per day. For purposes of this paragraph, a meeting does not
  305  include travel activities for conducting an audit, examination,
  306  inspection, or investigation or travel activities related to a
  307  litigation or emergency response.
  308         (d)(c) No one, whether traveling out of state or in state,
  309  shall be reimbursed for any meal or lodging included in a
  310  convention or conference registration fee paid by the state.
  311         (16)STATEWIDE TRAVEL MANAGEMENT SYSTEM.—
  312         (a)For purposes of this subsection, the term “statewide
  313  travel management system” means the system acquired by the
  314  Department of Management Services to:
  315         1.Standardize and automate agency travel management;
  316         2.Allow for travel planning and approval, expense
  317  reporting, and reimbursement; and
  318         3.Allow a person to query travel information by public
  319  employee or officer name and position title, purpose of travel,
  320  dates and location of travel, mode of travel, confirmation of
  321  agency head or designee authorization if required, and total
  322  travel cost.
  323         (b)All agencies and the judicial branch must report public
  324  officer and employee travel information in the statewide travel
  325  management system, including, but not limited to, officer or
  326  employee name and position title, purpose of travel, dates and
  327  location of travel, mode of travel, confirmation of agency head
  328  or designee authorization if required, and total travel cost. At
  329  a minimum, such information must be reported in the statewide
  330  travel management system on a monthly basis.
  331         (c)All executive branch state agencies and the judicial
  332  branch must use the statewide travel management system for
  333  purposes of travel authorization and reimbursement.
  334         Section 6. Paragraph (c) of subsection (3) of section
  335  129.03, Florida Statutes, is amended, and paragraph (d) is added
  336  to that subsection, to read:
  337         129.03 Preparation and adoption of budget.—
  338         (3) The county budget officer, after tentatively
  339  ascertaining the proposed fiscal policies of the board for the
  340  next fiscal year, shall prepare and present to the board a
  341  tentative budget for the next fiscal year for each of the funds
  342  provided in this chapter, including all estimated receipts,
  343  taxes to be levied, and balances expected to be brought forward
  344  and all estimated expenditures, reserves, and balances to be
  345  carried over at the end of the year.
  346         (c) The board shall hold public hearings to adopt tentative
  347  and final budgets pursuant to s. 200.065. The hearings shall be
  348  primarily for the purpose of hearing requests and complaints
  349  from the public regarding the budgets and the proposed tax
  350  levies and for explaining the budget and any proposed or adopted
  351  amendments. The tentative budget must be posted on the county’s
  352  official website at least 2 days before the public hearing to
  353  consider such budget and must remain on the website for at least
  354  45 days. The final budget must be posted on the website within
  355  30 days after adoption and must remain on the website for at
  356  least 2 years. The tentative budgets, adopted tentative budgets,
  357  and final budgets shall be filed in the office of the county
  358  auditor as a public record. Sufficient reference in words and
  359  figures to identify the particular transactions must shall be
  360  made in the minutes of the board to record its actions with
  361  reference to the budgets.
  362         (d)Beginning in the 2018-2019 fiscal year, the county
  363  budget officer shall electronically submit information regarding
  364  the final budget to the Office of Economic and Demographic
  365  Research in the format specified by the office within 30 days
  366  after adoption of the final budget. If the Governor declares a
  367  state of emergency pursuant to s. 252.36(2) within 30 days after
  368  the submission deadline, the office may extend the deadline up
  369  to an additional 90 days. The county budget officer shall also
  370  electronically submit to the clerk of the court:
  371         1.A copy of the information that was submitted to the
  372  office.
  373         2.A copy of the final budget that was posted on the
  374  county’s website.
  375         3.A statement certifying that the items in subparagraphs
  376  1. and 2. were timely submitted and posted.
  377         Section 7. Paragraph (f) of subsection (2) of section
  378  129.06, Florida Statutes, is amended to read:
  379         129.06 Execution and amendment of budget.—
  380         (2) The board at any time within a fiscal year may amend a
  381  budget for that year, and may within the first 60 days of a
  382  fiscal year amend the budget for the prior fiscal year, as
  383  follows:
  384         (f) Unless otherwise prohibited by law, if an amendment to
  385  a budget is required for a purpose not specifically authorized
  386  in paragraphs (a)-(e), the amendment may be authorized by
  387  resolution or ordinance of the board of county commissioners
  388  adopted following a public hearing.
  389         1. The public hearing must be advertised at least 2 days,
  390  but not more than 5 days, before the date of the hearing. The
  391  advertisement must appear in a newspaper of paid general
  392  circulation and must identify the name of the taxing authority,
  393  the date, place, and time of the hearing, and the purpose of the
  394  hearing. The advertisement must also identify each budgetary
  395  fund to be amended, the source of the funds, the use of the
  396  funds, and the total amount of each fund’s appropriations.
  397         2. If the board amends the budget pursuant to this
  398  paragraph, the adopted amendment must be posted on the county’s
  399  official website within 5 days after adoption and must remain on
  400  the website for at least 2 years.
  401         Section 8. Present subsections (4) and (5) of section
  402  166.241, Florida Statutes, are renumbered as subsections (5) and
  403  (6), respectively, subsection (3) and present subsection (5) are
  404  amended, and a new subsection (4) is added to that section, to
  405  read:
  406         166.241 Fiscal years, budgets, and budget amendments.—
  407         (3) The tentative budget must be posted on the
  408  municipality’s official website at least 2 days before the
  409  budget hearing, held pursuant to s. 200.065 or other law, to
  410  consider such budget and must remain on the website for at least
  411  45 days. The final adopted budget must be posted on the
  412  municipality’s official website within 30 days after adoption
  413  and must remain on the website for at least 2 years. If the
  414  municipality does not operate an official website, the
  415  municipality must, within a reasonable period of time as
  416  established by the county or counties in which the municipality
  417  is located, transmit the tentative budget and final budget to
  418  the manager or administrator of such county or counties who
  419  shall post the budgets on the county’s website.
  420         (4)Beginning in the 2018-2019 fiscal year, the
  421  municipality budget officer shall electronically submit
  422  information regarding the final budget to the Office of Economic
  423  and Demographic Research in the format specified by the office
  424  within 30 days after adoption of the final budget. If the
  425  Governor declares a state of emergency pursuant to s. 252.36(2)
  426  within 30 days after the submission deadline, the office may
  427  extend the deadline up to an additional 90 days. The
  428  municipality budget officer shall also electronically submit to
  429  the clerk of the court:
  430         (a)A copy of the information that was submitted to the
  431  office.
  432         (b)A copy of the final budget that was posted on the
  433  municipality’s website.
  434         (c)A statement certifying that the items in paragraphs (a)
  435  and (b) were timely submitted and posted.
  436         (6)(5) If the governing body of a municipality amends the
  437  budget pursuant to paragraph (5)(c) (4)(c), the adopted
  438  amendment must be posted on the official website of the
  439  municipality within 5 days after adoption and must remain on the
  440  website for at least 2 years. If the municipality does not
  441  operate an official website, the municipality must, within a
  442  reasonable period of time as established by the county or
  443  counties in which the municipality is located, transmit the
  444  adopted amendment to the manager or administrator of such county
  445  or counties who shall post the adopted amendment on the county’s
  446  website.
  447         Section 9. Present subsections (5) through (10) of section
  448  189.016, Florida Statutes, are renumbered as subsections (6)
  449  through (11), respectively, present subsections (7) and (10) are
  450  amended, and a new subsection (5) is added to that section, to
  451  read:
  452         189.016 Reports; budgets; audits.—
  453         (5) Beginning in the 2018-2019 fiscal year, the special
  454  district budget officer shall electronically submit information
  455  regarding the final budget to the Office of Economic and
  456  Demographic Research in the format specified by the office
  457  within 30 days after adoption of the final budget. If the
  458  Governor declares a state of emergency under s. 252.36(2) within
  459  30 days after the submission deadline for the final budget, the
  460  office may extend the deadline up to an additional 90 days. The
  461  special district budget officer shall also electronically submit
  462  to the clerk of the court:
  463         (a)A copy of the information that was submitted to the
  464  office.
  465         (b)A copy of the final budget that was posted on the
  466  special district’s website.
  467         (c)A statement certifying that the items in paragraphs (a)
  468  and (b) were timely submitted and posted.
  469         (8)(7) If the governing body of a special district amends
  470  the budget pursuant to paragraph (7)(c) (6)(c), the adopted
  471  amendment must be posted on the official website of the special
  472  district within 5 days after adoption and must remain on the
  473  website for at least 2 years.
  474         (11)(10) All reports or information required to be filed
  475  with a local general-purpose government or governing authority
  476  under ss. 189.014, 189.015, and 189.08 and subsection (9) (8)
  477  must:
  478         (a) If the local general-purpose government or governing
  479  authority is a county, be filed with the clerk of the board of
  480  county commissioners.
  481         (b) If the district is a multicounty district, be filed
  482  with the clerk of the county commission in each county.
  483         (c) If the local general-purpose government or governing
  484  authority is a municipality, be filed at the place designated by
  485  the municipal governing body.
  486         Section 10. Section 215.86, Florida Statutes, is amended to
  487  read:
  488         215.86 Management systems and controls.—Each state agency
  489  and the judicial branch as defined in s. 216.011 shall establish
  490  and maintain management systems and internal controls designed
  491  to:
  492         (1)Prevent and detect fraud, waste, and abuse as defined
  493  in s. 11.45(1). that
  494         (2) Promote and encourage compliance with applicable laws,
  495  rules, contracts, and grant agreements.;
  496         (3)Support economical and economic, efficient, and
  497  effective operations.;
  498         (4)Ensure reliability of financial records and reports.;
  499         (5)Safeguard and safeguarding of assets. Accounting
  500  systems and procedures shall be designed to fulfill the
  501  requirements of generally accepted accounting principles.
  502         Section 11. Paragraph (a) of subsection (2) of section
  503  215.97, Florida Statutes, is amended to read:
  504         215.97 Florida Single Audit Act.—
  505         (2) As used in this section, the term:
  506         (a) “Audit threshold” means the threshold amount used to
  507  determine when a state single audit or project-specific audit of
  508  a nonstate entity shall be conducted in accordance with this
  509  section. Each nonstate entity that expends a total amount of
  510  state financial assistance equal to or in excess of $750,000 in
  511  any fiscal year of such nonstate entity shall be required to
  512  have a state single audit, or a project-specific audit, for such
  513  fiscal year in accordance with the requirements of this section.
  514  Every 2 years the Auditor General, After consulting with the
  515  Executive Office of the Governor, the Department of Financial
  516  Services, and all state awarding agencies, the Auditor General
  517  shall periodically review the threshold amount for requiring
  518  audits under this section and may recommend any appropriate
  519  statutory change to revise the threshold amount in the annual
  520  report submitted pursuant to s. 11.45(7)(h) to the Legislature
  521  adjust such threshold amount consistent with the purposes of
  522  this section.
  523         Section 12. Subsection (11) of section 215.985, Florida
  524  Statutes, is amended to read:
  525         215.985 Transparency in government spending.—
  526         (11) Each water management district shall provide a monthly
  527  financial statement in the form and manner prescribed by the
  528  Department of Financial Services to the district’s its governing
  529  board and make such monthly financial statement available for
  530  public access on its website.
  531         Section 13. Section 218.32, Florida Statutes, is amended to
  532  read:
  533         218.32 Annual financial reports; local governmental
  534  entities; Florida Open Financial Statement System.—
  535         (1)(a) Each local governmental entity that is determined to
  536  be a reporting entity, as defined by generally accepted
  537  accounting principles, and each independent special district as
  538  defined in s. 189.012, shall submit to the department a copy of
  539  its annual financial report for the previous fiscal year in a
  540  format prescribed by the department. The annual financial report
  541  must include a list of each local governmental entity included
  542  in the report and each local governmental entity that failed to
  543  provide financial information as required by paragraph (b). The
  544  chair of the governing body and the chief financial officer of
  545  each local governmental entity shall sign the annual financial
  546  report submitted pursuant to this subsection attesting to the
  547  accuracy of the information included in the report. The county
  548  annual financial report must be a single document that covers
  549  each county agency.
  550         (b) Each component unit, as defined by generally accepted
  551  accounting principles, of a local governmental entity shall
  552  provide the local governmental entity, within a reasonable time
  553  period as established by the local governmental entity, with
  554  financial information necessary to comply with the reporting
  555  requirements contained in this section.
  556         (c) Each regional planning council created under s.
  557  186.504, each local government finance commission, board, or
  558  council, and each municipal power corporation created as a
  559  separate legal or administrative entity by interlocal agreement
  560  under s. 163.01(7) shall submit to the department a copy of its
  561  audit report and an annual financial report for the previous
  562  fiscal year in a format prescribed by the department.
  563         (d) Each local governmental entity that is required to
  564  provide for an audit under s. 218.39(1) must submit a copy of
  565  the audit report and annual financial report to the department
  566  within 45 days after the completion of the audit report but no
  567  later than 6 9 months after the end of the fiscal year. If the
  568  Governor declares a state of emergency under s. 252.36(2) within
  569  30 days after the submission deadline for the audit report and
  570  annual financial report, the department may extend the deadline
  571  up to an additional 90 days. The local governmental entity must
  572  electronically submit to the clerk of the court a copy of its
  573  annual financial report and a statement certifying that the
  574  report was timely filed with the department.
  575         (e) In conducting an audit of a local governmental entity
  576  pursuant to s. 218.39, an independent certified public
  577  accountant shall determine whether the entity’s annual financial
  578  report is in agreement with the audited financial statements. If
  579  the audited financial statements are not in agreement with the
  580  annual financial report, the accountant shall specify and
  581  explain the significant differences that exist between the
  582  audited financial statements and the annual financial report.
  583         (f) Each local governmental entity that is not required to
  584  provide for an audit under s. 218.39 must submit the annual
  585  financial report to the department no later than 9 months after
  586  the end of the fiscal year. The department shall consult with
  587  the Auditor General in the development of the format of annual
  588  financial reports submitted pursuant to this paragraph. The
  589  format must include balance sheet information used by the
  590  Auditor General pursuant to s. 11.45(7)(f). The department must
  591  forward the financial information contained within the annual
  592  financial reports to the Auditor General in electronic form. If
  593  the Governor declares a state of emergency under s. 252.36(2)
  594  within 30 days after the submission deadline, the department may
  595  extend the deadline up to an additional 90 days. This paragraph
  596  does not apply to housing authorities created under chapter 421.
  597         (g)(f) If the department does not receive a completed
  598  annual financial report from a local governmental entity within
  599  the required period, it shall notify the Legislative Auditing
  600  Committee and the Special District Accountability Program of the
  601  Department of Economic Opportunity by April 30 of the entity’s
  602  failure to comply with the reporting requirements.
  603         (h)(g) Each local governmental entity’s website must
  604  provide a link to the department’s website to view the entity’s
  605  annual financial report submitted to the department pursuant to
  606  this section. If the local governmental entity does not have an
  607  official website, the county government’s website must provide
  608  the required link for the local governmental entity.
  609         (i) It is the intent of the Legislature to create the
  610  Florida Open Financial Statement System, an interactive
  611  repository for governmental financial statements.
  612         1.The Chief Financial Officer may consult with
  613  stakeholders, including the department, the Auditor General, a
  614  representative of a municipality or county, a representative of
  615  a special district, a municipal bond investor, and an
  616  information technology professional employed in the private
  617  sector, for input on the design and implementation of the
  618  Florida Open Financial Statement System.
  619         2.The Chief Financial Officer may choose contractors to
  620  build one or more extensible Business Reporting Language (XBRL)
  621  taxonomies suitable for state, county, municipal, and special
  622  district financial filings and to create a software tool that
  623  enables financial statement filers to easily create XBRL
  624  documents consistent with the taxonomy or taxonomies. The Chief
  625  Financial Officer shall recruit and select contractors through
  626  an open request for proposals process pursuant to chapter 287.
  627         3.The Chief Financial Officer shall require all work to be
  628  completed no later than December 31, 2021.
  629         4.If the Chief Financial Officer deems the work products
  630  adequate, all local governmental financial statements pertaining
  631  to fiscal years ending on or after September 1, 2022, must be
  632  filed in XBRL format and must meet the validation requirements
  633  of the relevant taxonomy.
  634         5.A local government that commences filing in XBRL format
  635  may not be required to make filings in portable document format.
  636         (j) Beginning in the 2018-2019 fiscal year and
  637  notwithstanding any other penalty or remedy provided by law, if
  638  a local governmental entity fails to submit information to the
  639  clerk of the court as required under paragraph (d), s.
  640  129.03(3)(d), s. 166.241(4), or s. 189.016(5), as applicable,
  641  the clerk of the court shall notify the appropriate local fiscal
  642  officer to suspend future salary payments to the head of that
  643  local governmental entity. The clerk shall notify the
  644  appropriate local fiscal officer to resume payments when the
  645  clerk receives the information.
  646         (2) The department shall annually by December 1 file a
  647  verified report with the Governor, the Legislature, the Auditor
  648  General, and the Special District Accountability Program of the
  649  Department of Economic Opportunity showing the revenues, both
  650  locally derived and derived from intergovernmental transfers,
  651  and the expenditures of each local governmental entity, regional
  652  planning council, local government finance commission, and
  653  municipal power corporation that is required to submit an annual
  654  financial report. In preparing the verified report, the
  655  department may request additional information from the local
  656  governmental entity. The information requested must be provided
  657  to the department within 45 days after the request. If the local
  658  governmental entity does not comply with the request, the
  659  department shall notify the Legislative Auditing Committee,
  660  which may take action pursuant to s. 11.40(2). The report must
  661  include, but is not limited to:
  662         (a) The total revenues and expenditures of each local
  663  governmental entity that is a component unit included in the
  664  annual financial report of the reporting entity.
  665         (b) The amount of outstanding long-term debt by each local
  666  governmental entity. For purposes of this paragraph, the term
  667  “long-term debt” means any agreement or series of agreements to
  668  pay money, which, at inception, contemplate terms of payment
  669  exceeding 1 year in duration.
  670         (3)No later than 12 months after the end of the most
  671  recently completed fiscal year, the department shall post on its
  672  website the annual financial report for each local governmental
  673  entity and independent special district that is required to
  674  submit an annual financial report pursuant to subsection (1).
  675         (4)(3) The department shall notify the President of the
  676  Senate and the Speaker of the House of Representatives of any
  677  municipality that has not reported any financial activity for
  678  the last 4 fiscal years. Such notice must be sufficient to
  679  initiate dissolution procedures as described in s.
  680  165.051(1)(a). Any special law authorizing the incorporation or
  681  creation of the municipality must be included within the
  682  notification.
  683         Section 14. Present subsection (3) of section 218.33,
  684  Florida Statutes, is renumbered as subsection (4), and a new
  685  subsection (3) is added to that section, to read:
  686         218.33 Local governmental entities; establishment of
  687  uniform fiscal years and accounting practices and procedures.—
  688         (3)Each local governmental entity shall establish and
  689  maintain internal controls designed to:
  690         (a)Prevent and detect fraud, waste, and abuse as defined
  691  in s. 11.45(1).
  692         (b)Promote and encourage compliance with applicable laws,
  693  rules, contracts, grant agreements, and best practices.
  694         (c)Support economical and efficient operations.
  695         (d)Ensure reliability of financial records and reports.
  696         (e)Safeguard assets.
  697         Section 15. Present subsections (8) through (12) of section
  698  218.39, Florida Statutes, are renumbered as subsections (9)
  699  through (13), respectively, paragraphs (b), (c), (g), and (h) of
  700  subsection (1) and subsection (7) of that section are amended,
  701  and a new subsection (8) is added to that section, to read:
  702         218.39 Annual financial audit reports.—
  703         (1) If, by the first day in any fiscal year, a local
  704  governmental entity, district school board, charter school, or
  705  charter technical career center has not been notified that a
  706  financial audit for that fiscal year will be performed by the
  707  Auditor General, each of the following entities shall have an
  708  annual financial audit of its accounts and records completed
  709  within 9 months after the end of its fiscal year by an
  710  independent certified public accountant retained by it and paid
  711  from its public funds:
  712         (b) Any municipality with revenues or the total of
  713  expenditures and expenses in excess of $250,000, as reported on
  714  the fund financial statements, and each municipality beginning
  715  with the 2018-2019 fiscal year.
  716         (c) Any special district with revenues or the total of
  717  expenditures and expenses in excess of $100,000, as reported on
  718  the fund financial statements, and each special district
  719  beginning with the 2018-2019 fiscal year.
  720         (g)Each municipality with revenues or the total of
  721  expenditures and expenses between $100,000 and $250,000, as
  722  reported on the fund financial statements, which has not been
  723  subject to a financial audit pursuant to this subsection for the
  724  2 preceding fiscal years.
  725         (h)Each special district with revenues or the total of
  726  expenditures and expenses between $50,000 and $100,000, as
  727  reported on the fund financial statement, which has not been
  728  subject to a financial audit pursuant to this subsection for the
  729  2 preceding fiscal years.
  730         (7) All audits conducted pursuant to this section must be
  731  conducted in accordance with the rules of the Auditor General
  732  adopted pursuant to s. 11.45. Upon completion of the audit, the
  733  auditor shall prepare an audit report in accordance with the
  734  rules of the Auditor General. The audit report shall be filed
  735  with the Auditor General within 45 days after delivery of the
  736  audit report to the governing body of the audited entity, but no
  737  later than 6 9 months after the end of the audited entity’s
  738  fiscal year. The audit report must include a written statement
  739  describing corrective actions to be taken in response to each of
  740  the auditor’s recommendations included in the audit report. If
  741  the Governor declares a state of emergency under s. 252.36(2)
  742  within 30 days after the submission deadline for the audit
  743  report, the Auditor General may extend the deadline up to an
  744  additional 90 days.
  745         (8)If the audit report includes a recommendation that was
  746  included in the preceding financial audit report and remains
  747  unaddressed, the governing body of the audited entity, within 60
  748  days after the delivery of the audit report to the governing
  749  body, shall indicate during a regularly scheduled public meeting
  750  whether it intends to take corrective action, the intended
  751  corrective action, and the timeframe for the corrective action.
  752  If the governing body indicates that it does not intend to take
  753  corrective action, it must explain its decision at the public
  754  meeting.
  755         Section 16. Subsection (2) of section 218.391, Florida
  756  Statutes, is amended, and subsections (9) through (13) are added
  757  to that section, to read:
  758         218.391 Auditor selection procedures.—
  759         (2) The governing body of a charter county, municipality,
  760  special district, district school board, charter school, or
  761  charter technical career center shall establish an audit
  762  committee.
  763         (a)At a minimum, the audit committee for a county must
  764  Each noncharter county shall establish an audit committee that,
  765  at a minimum, shall consist of each of the county officers
  766  elected pursuant to the county charter or s. 1(d), Art. VIII of
  767  the State Constitution, or their respective designees a
  768  designee, and one member of the board of county commissioners or
  769  its designee.
  770         (b)The audit committee for a municipality, special
  771  district, district school board, charter school, or charter
  772  technical career center shall consist of at least three members.
  773  One member of the audit committee must be a member of the
  774  governing body of an entity specified in this paragraph, who
  775  shall also serve as the chair of the committee.
  776         (c)An employee, a chief executive officer, or a chief
  777  financial officer of the county, municipality, special district,
  778  district school board, charter school, or charter technical
  779  career center may not serve as a member of an audit committee
  780  established under this subsection.
  781         (d) The primary purpose of the audit committee is to assist
  782  the governing body in selecting an auditor to conduct the annual
  783  financial audit required in s. 218.39; however, the audit
  784  committee may serve other audit oversight purposes as determined
  785  by the entity’s governing body. The public may shall not be
  786  excluded from the proceedings under this section.
  787         (9)For each audit required by s. 218.39, the auditor shall
  788  include the following information in the management letter
  789  prepared pursuant to s. 218.39(4):
  790         (a)The date the entity’s governing body approved the
  791  selection of the auditor and the date the entity and the auditor
  792  executed the most recent contract pursuant to subsection (7);
  793         (b)The first fiscal year for which the auditor conducted
  794  the audit under the most recently executed contract pursuant to
  795  subsection (7); and
  796         (c)The contract period, including renewals, and conditions
  797  under which the contract may be terminated or renewed.
  798         (10)On each occasion that an entity contracts with an
  799  auditor to conduct an audit pursuant to s. 218.39, an affidavit
  800  shall be executed by the chair of the entity’s governing body in
  801  a format prescribed in accordance with rules adopted by the
  802  Auditor General, affirming that the auditor was selected in
  803  compliance with the requirements of subsections (3)-(6). The
  804  affidavit must accompany the entity’s first audit report
  805  prepared by the auditor under the most recently executed
  806  contract pursuant to subsection (7). The affidavit shall include
  807  the following information:
  808         (a)The date the entity’s governing body approved the
  809  selection of the auditor;
  810         (b)The first fiscal year for which the auditor conducted
  811  the audit; and
  812         (c)The contract period, including renewals, and conditions
  813  under which the contract may be terminated or renewed.
  814         (11)If the entity fails to select the auditor in
  815  accordance with the requirements of subsections (3)-(6), the
  816  entity shall again perform the auditor selection process in
  817  accordance with this section to select an auditor to conduct
  818  audits for subsequent fiscal years if the original audit was
  819  performed under a multiyear contract.
  820         (a)If performing the auditor selection process again in
  821  accordance with this section would preclude the entity from
  822  timely completing the annual financial audit required by s.
  823  218.39, the entity shall again perform the auditor selection
  824  process in accordance with this section for the subsequent
  825  annual financial audit. A multiyear contract entered into
  826  between an entity and an auditor after the effective date of
  827  this act may not prohibit or restrict an entity from complying
  828  with the section.
  829         (b)If the entity fails to perform the auditor selection
  830  process again, pursuant to this subsection, the Legislative
  831  Auditing Committee shall determine whether the entity should be
  832  subject to state action pursuant to s. 11.40(2).
  833         (12)If the entity fails to provide the Auditor General
  834  with the affidavit required by subsection (10), the Auditor
  835  General shall request that the entity provide the affidavit. The
  836  affidavit must be provided within 45 days after the date of the
  837  request. If the entity does not comply with the Auditor
  838  General’s request, the Legislative Auditing Committee shall
  839  determine whether the entity should be subject to state action
  840  pursuant to s. 11.40(2).
  841         (13)If the entity provides the Auditor General with the
  842  affidavit required in subsection (10) but failed to select the
  843  auditor in accordance with the requirements of subsections (3)
  844  (6), the Legislative Auditing Committee shall determine whether
  845  the entity should be subject to state action pursuant to s.
  846  11.40(2).
  847         Section 17. Subsection (2) of section 286.0114, Florida
  848  Statutes, is amended to read:
  849         286.0114 Public meetings; reasonable opportunity to be
  850  heard; attorney fees.—
  851         (2) Members of the public shall be given a reasonable
  852  opportunity to be heard on a proposition before a board or
  853  commission. The opportunity to be heard need not occur at the
  854  same meeting at which the board or commission takes official
  855  action on the proposition if the opportunity occurs at a meeting
  856  that is during the decisionmaking process and is within
  857  reasonable proximity in time before the meeting at which the
  858  board or commission takes the official action. A board or
  859  commission may not require a member of the public to provide an
  860  advance written copy of his or her testimony or comments as a
  861  condition of being given the opportunity to be heard at a
  862  meeting. This section does not prohibit a board or commission
  863  from maintaining orderly conduct or proper decorum in a public
  864  meeting. The opportunity to be heard is subject to rules or
  865  policies adopted by the board or commission, as provided in
  866  subsection (4).
  867         Section 18. Paragraph (e) of subsection (4), paragraph (d)
  868  of subsection (5), and paragraph (d) of subsection (6) of
  869  section 373.536, Florida Statutes, are amended, and paragraphs
  870  (e) and (f) are added to subsection (6) of that section, to
  871  read:
  872         373.536 District budget and hearing thereon.—
  873         (4) BUDGET CONTROLS; FINANCIAL INFORMATION.—
  874         (e) By September 1, 2012, Each district shall provide a
  875  monthly financial statement in the form and manner prescribed by
  876  the Department of Financial Services to the district’s governing
  877  board and make such monthly financial statement available for
  878  public access on its website.
  879         (5) TENTATIVE BUDGET CONTENTS AND SUBMISSION; REVIEW AND
  880  APPROVAL.—
  881         (d) Each district shall, by August 1 of each year, submit
  882  for review a tentative budget and a description of any
  883  significant changes from the preliminary budget submitted to the
  884  Legislature pursuant to s. 373.535 to the Governor, the
  885  President of the Senate, the Speaker of the House of
  886  Representatives, the chairs of all legislative committees and
  887  subcommittees having substantive or fiscal jurisdiction over
  888  water management districts, as determined by the President of
  889  the Senate or the Speaker of the House of Representatives, as
  890  applicable, the secretary of the department, and the governing
  891  body of each county in which the district has jurisdiction or
  892  derives any funds for the operations of the district. The
  893  tentative budget must be posted on the district’s official
  894  website at least 2 days before budget hearings held pursuant to
  895  s. 200.065 or other law and must remain on the website for at
  896  least 45 days.
  897         (6) FINAL BUDGET; ANNUAL AUDIT; CAPITAL IMPROVEMENTS PLAN;
  898  WATER RESOURCE DEVELOPMENT WORK PROGRAM.—
  899         (d) The final adopted budget must be posted on the water
  900  management district’s official website within 30 days after
  901  adoption and must remain on the website for at least 2 years.
  902         (e)Beginning in the 2018-2019 fiscal year, the water
  903  management district budget officer shall electronically submit
  904  information regarding the final budget to the Office of Economic
  905  and Demographic Research in the format specified by the office
  906  within 30 days after adoption of the final budget. If the
  907  Governor declares a state of emergency under s. 252.36(2) within
  908  30 days after the submission deadline, the office may extend the
  909  deadline up to an additional 90 days. The water management
  910  district budget officer shall also electronically submit to the
  911  clerk of the court in each county in which the district
  912  operates:
  913         1.A copy of the information that was submitted to the
  914  office.
  915         2.A copy of the final budget that was posted on the water
  916  management district’s website.
  917         3.A statement certifying that the items in subparagraphs
  918  1. and 2. were timely submitted and posted.
  919         (f)Beginning in the 2018-2019 fiscal year and
  920  notwithstanding any other penalty or remedy that may be
  921  authorized by law, if a water management district budget officer
  922  fails to submit information to the clerk of the court as
  923  required in paragraph (e), the clerk of the court shall notify
  924  the appropriate fiscal officer to suspend future salary payments
  925  for the executive director of that district. The clerk shall
  926  notify the fiscal officer to resume payments when the clerk
  927  receives the information.
  928         Section 19. Paragraph (l) of subsection (12) of section
  929  1001.42, Florida Statutes, is amended to read:
  930         1001.42 Powers and duties of district school board.—The
  931  district school board, acting as a board, shall exercise all
  932  powers and perform all duties listed below:
  933         (12) FINANCE.—Take steps to assure students adequate
  934  educational facilities through the financial procedure
  935  authorized in chapters 1010 and 1011 and as prescribed below:
  936         (l) Internal auditor.—May employ an internal auditor to
  937  perform ongoing financial verification of the financial records
  938  of the school district and such other audits and reviews as the
  939  district school board directs for the purpose of determining:
  940         1.The adequacy of internal controls designed to prevent
  941  and detect fraud, waste, and abuse as defined in s. 11.45(1).
  942         2.Compliance with applicable laws, rules, contracts, grant
  943  agreements, district school board-approved policies, and best
  944  practices.
  945         3.The efficiency of operations.
  946         4.The reliability of financial records and reports.
  947         5.The safeguarding of assets.
  948  
  949  The internal auditor shall report directly to the district
  950  school board or its designee.
  951         Section 20. Paragraph (j) of subsection (9) of section
  952  1002.33, Florida Statutes, is amended to read:
  953         1002.33 Charter schools.—
  954         (9) CHARTER SCHOOL REQUIREMENTS.—
  955         (j) The governing body of the charter school shall be
  956  responsible for:
  957         1.Establishing and maintaining internal controls designed
  958  to:
  959         a.Prevent and detect fraud, waste, and abuse as defined in
  960  s. 11.45(1).
  961         b.Promote and encourage compliance with applicable laws,
  962  rules, contracts, grant agreements, and best practices.
  963         c.Support economical and efficient operations.
  964         d.Ensure reliability of financial records and reports.
  965         e.Safeguard assets.
  966         2.1. Ensuring that the charter school has retained the
  967  services of a certified public accountant or auditor for the
  968  annual financial audit, pursuant to s. 1002.345(2), who shall
  969  submit the report to the governing body.
  970         3.2. Reviewing and approving the audit report, including
  971  audit findings and recommendations for the financial recovery
  972  plan.
  973         4.a.3.a. Performing the duties in s. 1002.345, including
  974  monitoring a corrective action plan.
  975         b. Monitoring a financial recovery plan in order to ensure
  976  compliance.
  977         5.4. Participating in governance training approved by the
  978  department which must include government in the sunshine,
  979  conflicts of interest, ethics, and financial responsibility.
  980         Section 21. Present subsections (6) through (10) of section
  981  1002.37, Florida Statutes, are renumbered as subsections (7)
  982  through (11), respectively, present subsection (6) is amended,
  983  and a new subsection (6) is added to that section, to read:
  984         1002.37 The Florida Virtual School.—
  985         (6)The Florida Virtual School shall have an annual
  986  financial audit of its accounts and records conducted by an
  987  independent auditor who is a certified public accountant
  988  licensed under chapter 473. The independent auditor shall
  989  conduct the audit in accordance with rules adopted by the
  990  Auditor General pursuant to s. 11.45 and, upon completion of the
  991  audit, shall prepare an audit report in accordance with such
  992  rules. The audit report must include a written statement by the
  993  board of trustees describing corrective action to be taken in
  994  response to each of the recommendations of the independent
  995  auditor included in the audit report. The independent auditor
  996  shall submit the audit report to the board of trustees and the
  997  Auditor General no later than 9 months after the end of the
  998  preceding fiscal year.
  999         (7)(6) The board of trustees shall annually submit to the
 1000  Governor, the Legislature, the Commissioner of Education, and
 1001  the State Board of Education the audit report prepared pursuant
 1002  to subsection (6) and a complete and detailed report setting
 1003  forth:
 1004         (a) The operations and accomplishments of the Florida
 1005  Virtual School within the state and those occurring outside the
 1006  state as Florida Virtual School Global.
 1007         (b) The marketing and operational plan for the Florida
 1008  Virtual School and Florida Virtual School Global, including
 1009  recommendations regarding methods for improving the delivery of
 1010  education through the Internet and other distance learning
 1011  technology.
 1012         (c) The assets and liabilities of the Florida Virtual
 1013  School and Florida Virtual School Global at the end of the
 1014  fiscal year.
 1015         (d)A copy of an annual financial audit of the accounts and
 1016  records of the Florida Virtual School and Florida Virtual School
 1017  Global, conducted by an independent certified public accountant
 1018  and performed in accordance with rules adopted by the Auditor
 1019  General.
 1020         (d)(e) Recommendations regarding the unit cost of providing
 1021  services to students through the Florida Virtual School and
 1022  Florida Virtual School Global. In order to most effectively
 1023  develop public policy regarding any future funding of the
 1024  Florida Virtual School, it is imperative that the cost of the
 1025  program is accurately identified. The identified cost of the
 1026  program must be based on reliable data.
 1027         (e)(f) Recommendations regarding an accountability
 1028  mechanism to assess the effectiveness of the services provided
 1029  by the Florida Virtual School and Florida Virtual School Global.
 1030         Section 22. Subsection (5) is added to section 1010.01,
 1031  Florida Statutes, to read:
 1032         1010.01 Uniform records and accounts.—
 1033         (5)Each school district, Florida College System
 1034  institution, and state university shall establish and maintain
 1035  internal controls designed to:
 1036         (a)Prevent and detect fraud, waste, and abuse as defined
 1037  in s. 11.45(1).
 1038         (b)Promote and encourage compliance with applicable laws,
 1039  rules, contracts, grant agreements, and best practices.
 1040         (c)Support economical and efficient operations.
 1041         (d)Ensure reliability of financial records and reports.
 1042         (e)Safeguard assets.
 1043         Section 23. Subsection (2) of section 1010.30, Florida
 1044  Statutes, is amended to read:
 1045         1010.30 Audits required.—
 1046         (2) If a school district, Florida College System
 1047  institution, or university audit report includes a
 1048  recommendation that was included in the preceding financial
 1049  audit report but remains unaddressed an audit contains a
 1050  significant finding, the district school board, the Florida
 1051  College System institution board of trustees, or the university
 1052  board of trustees, within 60 days after the delivery of the
 1053  audit report to the school district, Florida College System
 1054  institution, or university, shall indicate conduct an audit
 1055  overview during a regularly scheduled public meeting whether it
 1056  intends to take corrective action, the intended corrective
 1057  action, and the timeframe for the corrective action. If the
 1058  district school board, Florida College System institution board
 1059  of trustees, or university board of trustees indicates that it
 1060  does not intend to take corrective action, it shall explain its
 1061  decision at the public meeting.
 1062         Section 24. Section 1011.03, Florida Statutes, is amended
 1063  to read:
 1064         1011.03 Public hearings; budget submissions; penalties to
 1065  be submitted to Department of Education.—
 1066         (1) Each district school board shall cause a summary of its
 1067  tentative budget, including the proposed millage levies as
 1068  provided for by law, to be posted on the district’s official
 1069  website and advertised once in a newspaper of general
 1070  circulation published in the district or to be posted at the
 1071  courthouse if there be no such newspaper.
 1072         (2) The advertisement of a district that has been required
 1073  by the Legislature to increase classroom expenditures pursuant
 1074  to s. 1011.64 must include the following statement:
 1075  
 1076  “This proposed budget reflects an increase in classroom
 1077  expenditures as a percent of total current operating
 1078  expenditures of XX percent over the (previous fiscal year)
 1079  fiscal year. This increase in classroom expenditures is required
 1080  by the Legislature because the district has performed below the
 1081  required performance standard on XX of XX student performance
 1082  standards for the (previous school year) school year. In order
 1083  to achieve the legislatively required level of classroom
 1084  expenditures as a percentage of total operating expenditures,
 1085  the proposed budget includes an increase in overall classroom
 1086  expenditures of $XX,XXX,XXX above the amount spent for this same
 1087  purpose during the (previous fiscal year) fiscal year. In order
 1088  to achieve improved student academic performance, this proposed
 1089  increase is being budgeted for the following activities:
 1090  ...(list activities and amount budgeted)....”
 1091         (3) The advertisement shall appear adjacent to the
 1092  advertisement required pursuant to s. 200.065. The State Board
 1093  of Education may adopt rules necessary to provide specific
 1094  requirements for the format of the advertisement.
 1095         (4) The board shall hold public hearings to adopt tentative
 1096  and final budgets pursuant to s. 200.065. The hearings shall be
 1097  primarily for the purpose of hearing requests and complaints
 1098  from the public regarding the budgets and the proposed tax
 1099  levies and for explaining the budget and proposed or adopted
 1100  amendments thereto, if any. The tentative budget must be posted
 1101  on the district’s official website at least 2 days before the
 1102  budget hearing held pursuant to s. 200.065 or other law. The
 1103  final adopted budget must be posted on the district’s official
 1104  website within 30 days after adoption. The board shall require
 1105  the superintendent to transmit two copies of the adopted budget
 1106  to the Department of Education as prescribed by law and rules of
 1107  the State Board of Education.
 1108         (5)(a)Beginning in the 2018-2019 fiscal year, the district
 1109  school board budget officer shall electronically submit
 1110  information regarding the final budget to the Office of Economic
 1111  and Demographic Research in the format specified by the office
 1112  within 30 days after adoption of the final budget. If the
 1113  Governor declares a state of emergency under s. 252.36(2) within
 1114  30 days after the submission deadline for the final budget, the
 1115  office may extend the deadline up to an additional 90 days. The
 1116  district school board budget officer shall also electronically
 1117  submit to the clerk of the court:
 1118         1.A copy of the information that was submitted to the
 1119  office.
 1120         2.A copy of the final budget that was posted on the
 1121  district school board’s website.
 1122         3.A statement certifying that the items in subparagraphs
 1123  1. and 2. were timely submitted and posted.
 1124         (b)Beginning in the 2018-2019 fiscal year and
 1125  notwithstanding any other penalty or remedy that may be
 1126  authorized by law, if the district school board budget officer
 1127  fails to submit information to the clerk of the court as
 1128  required in paragraph (a), the clerk of the court shall notify
 1129  the appropriate fiscal officer to suspend future salary payments
 1130  for the superintendent of that district. The clerk shall notify
 1131  the appropriate fiscal officer to resume payments when the clerk
 1132  receives the information.
 1133         (6)(5) If the governing body of a district amends the
 1134  budget, the adopted amendment must be posted on the official
 1135  website of the district within 5 days after adoption.
 1136         Section 25. Subsection (1) of section 1011.60, Florida
 1137  Statutes, is amended to read:
 1138         1011.60 Minimum requirements of the Florida Education
 1139  Finance Program.—Each district which participates in the state
 1140  appropriations for the Florida Education Finance Program shall
 1141  provide evidence of its effort to maintain an adequate school
 1142  program throughout the district and shall meet at least the
 1143  following requirements:
 1144         (1) ACCOUNTS AND REPORTS.—Maintain adequate and accurate
 1145  records, including a system of internal accounts for individual
 1146  schools, and file with the Department of Education, in correct
 1147  and proper form on or before the date due as fixed by law or
 1148  rule, each annual or periodic report that is required by rules
 1149  of the State Board of Education. A district school board that
 1150  submits an annual financial report to the department must also
 1151  electronically submit to the clerk of the court a copy of the
 1152  report with a statement certifying that the report was timely
 1153  filed with the department.
 1154         Section 26. (1)By July 15, 2018, the Office of Economic
 1155  and Demographic Research shall prepare forms for use by
 1156  counties, municipalities, special districts, water management
 1157  districts, and school districts when submitting information
 1158  regarding their final budgets to the office. The forms must
 1159  group existing fiscal information in broad yet meaningful
 1160  categories, but should not create new reporting requirements.
 1161         (2)By December 1, 2018, the office shall submit a report
 1162  to the President of the Senate and the Speaker of the House of
 1163  Representatives that:
 1164         (a)Identifies a structure to create unique area profiles
 1165  for the counties, municipalities, special districts, water
 1166  management districts, and school districts which would assist
 1167  the public in making simple direct comparisons between the
 1168  distinct entities.
 1169         (b)Provides recommendations for metrics for ranking the
 1170  reporting entities based on the final budget information
 1171  submitted to the office. The metrics must allow the public to
 1172  make direct comparisons between the different local governments.
 1173         (c)Provides recommendations for mechanisms to submit the
 1174  information in this subsection to the public in a cost-effective
 1175  manner.
 1176         Section 27. Subsection (16) of section 165.0615, Florida
 1177  Statutes, is amended to read:
 1178         165.0615 Municipal conversion of independent special
 1179  districts upon elector-initiated and approved referendum.—
 1180         (16) If the incorporation plan is approved by a majority of
 1181  the votes cast in the independent special district, the district
 1182  shall notify the Special District Accountability Program
 1183  pursuant to s. 189.016(2) and the local general-purpose
 1184  governments in which any part of the independent special
 1185  district is situated pursuant to s. 189.016(8) s. 189.016(7).
 1186         Section 28. Subsections (1) and (2) of section 189.066,
 1187  Florida Statutes, are amended to read:
 1188         189.066 Effect of failure to file certain reports or
 1189  information.—
 1190         (1) If an independent special district fails to file the
 1191  reports or information required under s. 189.014, s. 189.015, s.
 1192  189.016(10) s. 189.016(9), or s. 189.08 with the local general
 1193  purpose government or governments in which it is located, the
 1194  person authorized to receive and read the reports or information
 1195  or the local general-purpose government shall notify the
 1196  district’s registered agent. If requested by the district, the
 1197  local general-purpose government shall grant an extension of up
 1198  to 30 days for filing the required reports or information. If
 1199  the governing body of the local general-purpose government or
 1200  governments determines that there has been an unjustified
 1201  failure to file these reports or information, it shall notify
 1202  the department, and the department may proceed pursuant to s.
 1203  189.067(1).
 1204         (2) If a dependent special district fails to file the
 1205  reports or information required under s. 189.014, s. 189.015, or
 1206  s. 189.016(10) s. 189.016(9) with the local governing authority
 1207  to which it is dependent, the local governing authority shall
 1208  take whatever steps it deems necessary to enforce the special
 1209  district’s accountability. Such steps may include, as
 1210  authorized, withholding funds, removing governing body members
 1211  at will, vetoing the special district’s budget, conducting the
 1212  oversight review process set forth in s. 189.068, or amending,
 1213  merging, or dissolving the special district in accordance with
 1214  the provisions contained in the ordinance that created the
 1215  dependent special district.
 1216         Section 29. Paragraph (e) of subsection (2) and paragraph
 1217  (g) of subsection (3) of section 189.074, Florida Statutes, are
 1218  amended to read:
 1219         189.074 Voluntary merger of independent special districts.
 1220  Two or more contiguous independent special districts created by
 1221  special act which have similar functions and elected governing
 1222  bodies may elect to merge into a single independent district
 1223  through the act of merging the component independent special
 1224  districts.
 1225         (2) JOINT MERGER PLAN BY RESOLUTION.—The governing bodies
 1226  of two or more contiguous independent special districts may, by
 1227  joint resolution, endorse a proposed joint merger plan to
 1228  commence proceedings to merge the districts pursuant to this
 1229  section.
 1230         (e) After the final public hearing, the governing bodies
 1231  shall notify the supervisors of elections of the applicable
 1232  counties in which district lands are located of the adoption of
 1233  the resolution by each governing body. The supervisors of
 1234  elections shall schedule a separate referendum for each
 1235  component independent special district. The referenda may be
 1236  held in each district on the same day, or on different days, but
 1237  no more than 20 days apart.
 1238         1. Notice of a referendum on the merger of independent
 1239  special districts must be provided pursuant to the notice
 1240  requirements in s. 100.342. At a minimum, the notice must
 1241  include:
 1242         a. A brief summary of the resolution and joint merger plan;
 1243         b. A statement as to where a copy of the resolution and
 1244  joint merger plan may be examined;
 1245         c. The names of the component independent special districts
 1246  to be merged and a description of their territory;
 1247         d. The times and places at which the referendum will be
 1248  held; and
 1249         e. Such other matters as may be necessary to call, provide
 1250  for, and give notice of the referendum and to provide for the
 1251  conduct thereof and the canvass of the returns.
 1252         2. The referenda must be held in accordance with the
 1253  Florida Election Code and may be held pursuant to ss. 101.6101
 1254  101.6107. All costs associated with the referenda shall be borne
 1255  by the respective component independent special district.
 1256         3. The ballot question in such referendum placed before the
 1257  qualified electors of each component independent special
 1258  district to be merged must be in substantially the following
 1259  form:
 1260  
 1261         “Shall ...(name of component independent special
 1262  district)... and ...(name of component independent special
 1263  district or districts)... be merged into ...(name of newly
 1264  merged independent district)...?
 1265  
 1266         ....YES
 1267         ....NO”
 1268  
 1269         4. If the component independent special districts proposing
 1270  to merge have disparate millage rates, the ballot question in
 1271  the referendum placed before the qualified electors of each
 1272  component independent special district must be in substantially
 1273  the following form:
 1274  
 1275         “Shall ...(name of component independent special
 1276  district)... and ...(name of component independent special
 1277  district or districts)... be merged into ...(name of newly
 1278  merged independent district)... if the voter-approved maximum
 1279  millage rate within each independent special district will not
 1280  increase absent a subsequent referendum?
 1281  
 1282         ....YES
 1283         ....NO”
 1284  
 1285         5. In any referendum held pursuant to this section, the
 1286  ballots shall be counted, returns made and canvassed, and
 1287  results certified in the same manner as other elections or
 1288  referenda for the component independent special districts.
 1289         6. The merger may not take effect unless a majority of the
 1290  votes cast in each component independent special district are in
 1291  favor of the merger. If one of the component districts does not
 1292  obtain a majority vote, the referendum fails, and merger does
 1293  not take effect.
 1294         7. If the merger is approved by a majority of the votes
 1295  cast in each component independent special district, the merged
 1296  independent district is created. Upon approval, the merged
 1297  independent district shall notify the Special District
 1298  Accountability Program pursuant to s. 189.016(2) and the local
 1299  general-purpose governments in which any part of the component
 1300  independent special districts is situated pursuant to s.
 1301  189.016(8) s. 189.016(7).
 1302         8. If the referendum fails, the merger process under this
 1303  subsection may not be initiated for the same purpose within 2
 1304  years after the date of the referendum.
 1305         (3) QUALIFIED ELECTOR-INITIATED MERGER PLAN.—The qualified
 1306  electors of two or more contiguous independent special districts
 1307  may commence a merger proceeding by each filing a petition with
 1308  the governing body of their respective independent special
 1309  district proposing to be merged. The petition must contain the
 1310  signatures of at least 40 percent of the qualified electors of
 1311  each component independent special district and must be
 1312  submitted to the appropriate component independent special
 1313  district governing body no later than 1 year after the start of
 1314  the qualified elector-initiated merger process.
 1315         (g) After the final public hearing, the governing bodies
 1316  shall notify the supervisors of elections of the applicable
 1317  counties in which district lands are located of the adoption of
 1318  the resolution by each governing body. The supervisors of
 1319  elections shall schedule a date for the separate referenda for
 1320  each district. The referenda may be held in each district on the
 1321  same day, or on different days, but no more than 20 days apart.
 1322         1. Notice of a referendum on the merger of the component
 1323  independent special districts must be provided pursuant to the
 1324  notice requirements in s. 100.342. At a minimum, the notice must
 1325  include:
 1326         a. A brief summary of the resolution and elector-initiated
 1327  merger plan;
 1328         b. A statement as to where a copy of the resolution and
 1329  petition for merger may be examined;
 1330         c. The names of the component independent special districts
 1331  to be merged and a description of their territory;
 1332         d. The times and places at which the referendum will be
 1333  held; and
 1334         e. Such other matters as may be necessary to call, provide
 1335  for, and give notice of the referendum and to provide for the
 1336  conduct thereof and the canvass of the returns.
 1337         2. The referenda must be held in accordance with the
 1338  Florida Election Code and may be held pursuant to ss. 101.6101
 1339  101.6107. All costs associated with the referenda shall be borne
 1340  by the respective component independent special district.
 1341         3. The ballot question in such referendum placed before the
 1342  qualified electors of each component independent special
 1343  district to be merged must be in substantially the following
 1344  form:
 1345  
 1346         “Shall ...(name of component independent special
 1347  district)... and ...(name of component independent special
 1348  district or districts)... be merged into ...(name of newly
 1349  merged independent district)...?
 1350  
 1351         ....YES
 1352         ....NO”
 1353  
 1354         4. If the component independent special districts proposing
 1355  to merge have disparate millage rates, the ballot question in
 1356  the referendum placed before the qualified electors of each
 1357  component independent special district must be in substantially
 1358  the following form:
 1359  
 1360         “Shall ...(name of component independent special
 1361  district)... and ...(name of component independent special
 1362  district or districts)... be merged into ...(name of newly
 1363  merged independent district)... if the voter-approved maximum
 1364  millage rate within each independent special district will not
 1365  increase absent a subsequent referendum?
 1366  
 1367         ....YES
 1368         ....NO”
 1369  
 1370         5. In any referendum held pursuant to this section, the
 1371  ballots shall be counted, returns made and canvassed, and
 1372  results certified in the same manner as other elections or
 1373  referenda for the component independent special districts.
 1374         6. The merger may not take effect unless a majority of the
 1375  votes cast in each component independent special district are in
 1376  favor of the merger. If one of the component independent special
 1377  districts does not obtain a majority vote, the referendum fails,
 1378  and merger does not take effect.
 1379         7. If the merger is approved by a majority of the votes
 1380  cast in each component independent special district, the merged
 1381  district shall notify the Special District Accountability
 1382  Program pursuant to s. 189.016(2) and the local general-purpose
 1383  governments in which any part of the component independent
 1384  special districts is situated pursuant to s. 189.016(8) s.
 1385  189.016(7).
 1386         8. If the referendum fails, the merger process under this
 1387  subsection may not be initiated for the same purpose within 2
 1388  years after the date of the referendum.
 1389         Section 30. Subsection (3) of section 218.503, Florida
 1390  Statutes, is amended to read:
 1391         218.503 Determination of financial emergency.—
 1392         (3) Upon notification that one or more of the conditions in
 1393  subsection (1) have occurred or will occur if action is not
 1394  taken to assist the local governmental entity or district school
 1395  board, the Governor or his or her designee shall contact the
 1396  local governmental entity or the Commissioner of Education or
 1397  his or her designee shall contact the district school board, as
 1398  appropriate, to determine what actions have been taken by the
 1399  local governmental entity or the district school board to
 1400  resolve or prevent the condition. The information requested must
 1401  be provided within 45 days after the date of the request. If the
 1402  local governmental entity or the district school board does not
 1403  comply with the request, the Governor or his or her designee or
 1404  the Commissioner of Education or his or her designee shall
 1405  notify the members of the Legislative Auditing Committee, which
 1406  who may take action pursuant to s. 11.40(2) s. 11.40. The
 1407  Governor or the Commissioner of Education, as appropriate, shall
 1408  determine whether the local governmental entity or the district
 1409  school board needs state assistance to resolve or prevent the
 1410  condition. If state assistance is needed, the local governmental
 1411  entity or district school board is considered to be in a state
 1412  of financial emergency. The Governor or the Commissioner of
 1413  Education, as appropriate, has the authority to implement
 1414  measures as set forth in ss. 218.50-218.504 to assist the local
 1415  governmental entity or district school board in resolving the
 1416  financial emergency. Such measures may include, but are not
 1417  limited to:
 1418         (a) Requiring approval of the local governmental entity’s
 1419  budget by the Governor or approval of the district school
 1420  board’s budget by the Commissioner of Education.
 1421         (b) Authorizing a state loan to a local governmental entity
 1422  and providing for repayment of same.
 1423         (c) Prohibiting a local governmental entity or district
 1424  school board from issuing bonds, notes, certificates of
 1425  indebtedness, or any other form of debt until such time as it is
 1426  no longer subject to this section.
 1427         (d) Making such inspections and reviews of records,
 1428  information, reports, and assets of the local governmental
 1429  entity or district school board as are needed. The appropriate
 1430  local officials shall cooperate in such inspections and reviews.
 1431         (e) Consulting with officials and auditors of the local
 1432  governmental entity or the district school board and the
 1433  appropriate state officials regarding any steps necessary to
 1434  bring the books of account, accounting systems, financial
 1435  procedures, and reports into compliance with state requirements.
 1436         (f) Providing technical assistance to the local
 1437  governmental entity or the district school board.
 1438         (g)1. Establishing a financial emergency board to oversee
 1439  the activities of the local governmental entity or the district
 1440  school board. If a financial emergency board is established for
 1441  a local governmental entity, the Governor shall appoint board
 1442  members and select a chair. If a financial emergency board is
 1443  established for a district school board, the State Board of
 1444  Education shall appoint board members and select a chair. The
 1445  financial emergency board shall adopt such rules as are
 1446  necessary for conducting board business. The board may:
 1447         a. Make such reviews of records, reports, and assets of the
 1448  local governmental entity or the district school board as are
 1449  needed.
 1450         b. Consult with officials and auditors of the local
 1451  governmental entity or the district school board and the
 1452  appropriate state officials regarding any steps necessary to
 1453  bring the books of account, accounting systems, financial
 1454  procedures, and reports of the local governmental entity or the
 1455  district school board into compliance with state requirements.
 1456         c. Review the operations, management, efficiency,
 1457  productivity, and financing of functions and operations of the
 1458  local governmental entity or the district school board.
 1459         d. Consult with other governmental entities for the
 1460  consolidation of all administrative direction and support
 1461  services, including, but not limited to, services for asset
 1462  sales, economic and community development, building inspections,
 1463  parks and recreation, facilities management, engineering and
 1464  construction, insurance coverage, risk management, planning and
 1465  zoning, information systems, fleet management, and purchasing.
 1466         2. The recommendations and reports made by the financial
 1467  emergency board must be submitted to the Governor for local
 1468  governmental entities or to the Commissioner of Education and
 1469  the State Board of Education for district school boards for
 1470  appropriate action.
 1471         (h) Requiring and approving a plan, to be prepared by
 1472  officials of the local governmental entity or the district
 1473  school board in consultation with the appropriate state
 1474  officials, prescribing actions that will cause the local
 1475  governmental entity or district school board to no longer be
 1476  subject to this section. The plan must include, but need not be
 1477  limited to:
 1478         1. Provision for payment in full of obligations outlined in
 1479  subsection (1), designated as priority items, which are
 1480  currently due or will come due.
 1481         2. Establishment of priority budgeting or zero-based
 1482  budgeting in order to eliminate items that are not affordable.
 1483         3. The prohibition of a level of operations which can be
 1484  sustained only with nonrecurring revenues.
 1485         4. Provisions implementing the consolidation, sourcing, or
 1486  discontinuance of all administrative direction and support
 1487  services, including, but not limited to, services for asset
 1488  sales, economic and community development, building inspections,
 1489  parks and recreation, facilities management, engineering and
 1490  construction, insurance coverage, risk management, planning and
 1491  zoning, information systems, fleet management, and purchasing.
 1492         Section 31. The Legislature finds that a proper and
 1493  legitimate state purpose is served when internal controls are
 1494  established to prevent and detect fraud, waste, and abuse and to
 1495  safeguard and account for government funds and property.
 1496  Therefore, the Legislature determines and declares that this act
 1497  fulfills an important state interest.
 1498         Section 32. This act shall take effect July 1, 2018.
 1499  
 1500  ================= T I T L E  A M E N D M E N T ================
 1501  And the title is amended as follows:
 1502         Delete everything before the enacting clause
 1503  and insert:
 1504                        A bill to be entitled                      
 1505         An act relating to government accountability; amending
 1506         s. 11.40, F.S.; requiring, rather than authorizing,
 1507         the Legislative Auditing Committee to schedule
 1508         hearings concerning certain governmental entities for
 1509         failure to comply with certain financial audit
 1510         requirements; amending s. 11.45, F.S.; defining the
 1511         terms “abuse,” “fraud,” and “waste”; revising
 1512         definitions; excluding water management districts from
 1513         certain audit requirements; removing a cross
 1514         reference; authorizing the Auditor General to conduct
 1515         audits of tourist development councils and county
 1516         tourism promotion agencies; revising reporting
 1517         requirements applicable to the Auditor General;
 1518         amending s. 28.35, F.S.; revising reporting
 1519         requirements applicable to the Florida Clerks of Court
 1520         Operations Corporation; amending s. 43.16, F.S.;
 1521         revising the responsibilities of the Justice
 1522         Administrative Commission, each state attorney, each
 1523         public defender, the criminal conflict and civil
 1524         regional counsel, the capital collateral regional
 1525         counsel, and the Guardian Ad Litem Program, to include
 1526         the establishment and maintenance of certain internal
 1527         controls; amending s. 112.061, F.S.; revising certain
 1528         lodging rates for the purpose of reimbursement to
 1529         specified employees; authorizing an employee to expend
 1530         his or her funds for certain lodging expenses;
 1531         defining the term “statewide travel management
 1532         system”; requiring agencies and the judicial branch to
 1533         report certain travel information of public officers
 1534         and employees in the statewide travel management
 1535         system; requiring executive branch state agencies and
 1536         the judicial branch to use the statewide travel
 1537         management system for certain purposes; amending ss.
 1538         129.03, 129.06, and 166.241, F.S.; requiring counties
 1539         and municipalities to maintain certain budget
 1540         documents on the entities’ websites for a specified
 1541         period; requiring county and municipality budget
 1542         officers to submit certain budget information to
 1543         specified entities within a certain timeframe;
 1544         amending s. 189.016, F.S.; requiring special district
 1545         budget officers to submit certain budget information
 1546         to specified entities within a certain timeframe;
 1547         amending s. 215.86, F.S.; revising the purposes for
 1548         which management systems and internal controls must be
 1549         established and maintained by each state agency and
 1550         the judicial branch; amending s. 215.97, F.S.;
 1551         revising certain audit threshold requirements;
 1552         amending s. 215.985, F.S.; revising the requirements
 1553         for a monthly financial statement provided by a water
 1554         management district; amending s. 218.32, F.S.;
 1555         revising certain reporting deadlines for an audit
 1556         report and annual financial report of certain local
 1557         governmental entities; providing an exception;
 1558         prescribing duties of an independent certified public
 1559         accountant in conducting an audit; providing
 1560         legislative intent regarding the establishment of the
 1561         Florida Open Financial Statement System; authorizing
 1562         the Chief Financial Officer to consult with certain
 1563         stakeholders for input on the design and
 1564         implementation of the system; specifying requirements
 1565         and procedures for the Chief Financial Officer in
 1566         selecting and recruiting contractors for certain
 1567         purposes; requiring the Chief Financial Officer to
 1568         require completion of all work by a specified date;
 1569         providing that if the Chief Financial Officer deems
 1570         work products adequate, all local governmental
 1571         financial statements pertaining to fiscal years ending
 1572         on or after a specified date must meet certain
 1573         requirements; providing for the suspension of salary
 1574         payments to the head of a local governmental entity
 1575         that does not submit certain financial information;
 1576         authorizing the Department of Financial Services to
 1577         request additional information from a local
 1578         governmental entity under certain circumstances;
 1579         requiring a local governmental entity to comply with
 1580         such requests within a specified timeframe; requiring
 1581         the department to notify the Legislative Auditing
 1582         Committee of noncompliance; authorizing the committee
 1583         to take certain action; requiring the department to
 1584         post annual financial reports for certain governmental
 1585         entities on its website within a specified timeframe;
 1586         amending s. 218.33, F.S.; requiring local governmental
 1587         entities to establish and maintain internal controls
 1588         to achieve specified purposes; amending s. 218.39,
 1589         F.S.; requiring certain municipalities and special
 1590         districts to have a certain audit performed beginning
 1591         with a specified fiscal year; revising the deadline
 1592         for an audit report; providing an exception; requiring
 1593         the governing body of an audited entity to respond to
 1594         audit recommendations under specified circumstances;
 1595         amending s. 218.391, F.S.; revising membership for
 1596         audit committees; prohibiting an audit committee
 1597         member from being an employee, a chief executive
 1598         officer, or a chief financial officer of the
 1599         respective governmental entity; requiring an auditor
 1600         to include certain information in a management letter;
 1601         requiring the chair of a governmental entity’s
 1602         governing body to submit an affidavit containing
 1603         certain information when the entity contracts with an
 1604         auditor to conduct an audit; providing requirements
 1605         and procedures for selecting an auditor; requiring the
 1606         Legislative Auditing Committee to determine whether a
 1607         governmental entity should be subject to state action
 1608         under certain circumstances; amending s. 286.0114,
 1609         F.S.; prohibiting a board or commission from requiring
 1610         an advance copy of testimony or comments from a member
 1611         of the public as a precondition to being given the
 1612         opportunity to be heard at a public meeting; amending
 1613         s. 373.536, F.S.; deleting obsolete language;
 1614         requiring water management districts to maintain
 1615         certain budget documents on the districts’ websites
 1616         for a specified period; requiring district budget
 1617         officers to submit certain budget information to
 1618         specified entities within a certain timeframe;
 1619         providing for the suspension of salary payments of a
 1620         district executive director if the district does not
 1621         submit such information; amending s. 1001.42, F.S.;
 1622         authorizing additional internal audits as directed by
 1623         the district school board; amending s. 1002.33, F.S.;
 1624         revising the responsibilities of the governing board
 1625         of a charter school to include the establishment and
 1626         maintenance of internal controls; amending s. 1002.37,
 1627         F.S.; requiring completion of an annual financial
 1628         audit of the Florida Virtual School; specifying audit
 1629         requirements; requiring an audit report to be
 1630         submitted to the board of trustees of the Florida
 1631         Virtual School and the Auditor General; deleting
 1632         obsolete provisions; amending s. 1010.01, F.S.;
 1633         requiring each school district, Florida College System
 1634         institution, and state university to establish and
 1635         maintain certain internal controls; amending s.
 1636         1010.30, F.S.; requiring a district school board,
 1637         Florida College System institution board of trustees,
 1638         or university board of trustees to respond to audit
 1639         recommendations under certain circumstances; amending
 1640         s. 1011.03, F.S.; requiring a district school board’s
 1641         budget officer to submit certain budget information to
 1642         specified entities within a certain timeframe;
 1643         providing for suspension of salary payments for a
 1644         superintendent of a district that does not submit such
 1645         information; amending s. 1011.60, F.S.; requiring
 1646         district school boards that submit an annual financial
 1647         report to the Department of Education to also
 1648         electronically submit a copy to the clerk of the
 1649         court; requiring the Office of Economic and
 1650         Demographic Research to develop, by a specified date,
 1651         certain forms for use by local governmental entities
 1652         in reporting certain budget information; requiring the
 1653         office to submit a report to the Legislature by a
 1654         specified date; providing requirements for the report;
 1655         amending ss. 165.0615, 189.066, 189.074, and 218.503,
 1656         F.S.; conforming provisions and cross-references to
 1657         changes made by the act; declaring that the act
 1658         fulfills an important state interest; providing an
 1659         effective date.