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Glossary of Legislative Terms

CS/SB 7014: Government Accountability

GENERAL BILL by Community Affairs ; Governmental Oversight and Accountability

Government Accountability; Specifying that the Governor, the Commissioner of Education, or the designee of the Governor or of the commissioner, may notify the Legislative Auditing Committee of an entity’s failure to comply with certain auditing and financial reporting requirements; specifying that any person who willfully fails or refuses to provide access to an employee, officer, or agent of an entity under audit is subject to a penalty; revising the definition of the term “financial audit”; requiring each school district, Florida College System institution, and state university to establish and maintain certain internal controls, etc.

Effective Date: 7/1/2019
 Last Action: 4/29/2019 - Chapter No. 2019-15, companion bill(s) passed, see HB 861 (Ch. 2019-56)
Bill Text: Web Page | PDF
Senate Committee References:
  1. Community Affairs (CA)
  2. Rules (RC)

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  • Bill History

    Date Chamber Action
    1/28/2019 Senate • Submitted for consideration by Governmental Oversight and Accountability
    • On Committee agenda-- Governmental Oversight and Accountability, 02/05/19, 10:00 am, 301 Senate Building
    2/5/2019 Senate • Submitted as Committee Bill and Reported Favorably by Governmental Oversight and Accountability; YEAS 5 NAYS 0
    2/6/2019 Senate • Filed
    2/8/2019 Senate • Referred to Community Affairs; Rules -SJ 146
    2/28/2019 Senate • On Committee agenda-- Community Affairs, 03/05/19, 2:30 pm, 301 Senate Building
    3/5/2019 Senate • Introduced -SJ 146
    • CS by Community Affairs; YEAS 5 NAYS 0 -SJ 187
    3/7/2019 Senate • Pending reference review under Rule 4.7(2) - (Committee Substitute)
    • Now in Rules
    • CS by Community Affairs read 1st time -SJ 193
    3/8/2019 Senate • On Committee agenda-- Rules, 03/13/19, 10:00 am, 110 Senate Building
    3/13/2019 Senate • Favorable by- Rules; YEAS 16 NAYS 0 -SJ 195
    • Placed on Calendar, on 2nd reading
    3/18/2019 Senate • Placed on Special Order Calendar, 03/21/19
    3/21/2019 Senate • Read 2nd time -SJ 254
    • Placed on 3rd reading
    3/27/2019 Senate • Read 3rd time -SJ 278
    • CS passed; YEAS 40 NAYS 0 -SJ 278
    4/3/2019 House • In Messages
    4/4/2019 House • Referred to Calendar -HJ 578
    • Placed on Special Order Calendar, 04/10/19
    • Received -HJ 578
    4/10/2019 House • Substituted for CS/HB 7035 -HJ 620
    • Read 2nd time -HJ 620
    • Placed on 3rd reading
    4/11/2019 House • Read 3rd time -HJ 657
    • CS passed; YEAS 113 NAYS 0 -HJ 658
    4/18/2019 Senate • Ordered enrolled -SJ 402
    4/22/2019 • Signed by Officers and presented to Governor -SJ 402
    4/26/2019 • Approved by Governor -SJ 578
    4/29/2019 • Chapter No. 2019-15, companion bill(s) passed, see HB 861 (Ch. 2019-56)

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  • CS/SB 7014, Enrolled (Current Bill Version) Posted 4/18/2019 at 2:15 PM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (3)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 7035 (c1) Government Accountability Oversight, Transparency and Public Management Subcommittee Similar Last Action: 4/10/2019 H Laid on Table, companion bill(s) passed, see CS/SB 7014 (Ch. 2019-15), HB 861 (Ch. 2019-56) -HJ 620 Track This Bill
    H 861 (er) Local Government Financial Reporting Roach, Fernandez-Barquin Compare Last Action: 5/23/2019 Chapter No. 2019-56, companion bill(s) passed, see CS/SB 7014 (Ch. 2019-15) Track This Bill
    S 1616 Local Government Financial Reporting Baxley Compare Last Action: 5/2/2019 S Laid on Table, companion bill(s) passed, see HB 861 (Ch. 2019-56), CS/SB 7014 (Ch. 2019-15) -SJ 804 Track This Bill

    Citations - Statutes (23)

    Citation Catchline Location in Bill Location In Bill Help
    11.40 Legislative Auditing Committee. Page 3 (pdf)
    11.45 Definitions; duties; authorities; reports; rules. Page 6 (pdf)
    11.47 Penalties; failure to make a proper audit or examination; making a false report; failure to produce documents or information. Page 11 (pdf)
    28.35 Florida Clerks of Court Operations Corporation. Page 11 (pdf)
    43.16 Justice Administrative Commission; membership, powers and duties. Page 12 (pdf)
    129.03 Preparation and adoption of budget. Page 13 (pdf)
    129.06 Execution and amendment of budget. Page 14 (pdf)
    166.241 Fiscal years, budgets, and budget amendments. Page 15 (pdf)
    215.86 Management systems and controls. Page 16 (pdf)
    215.97 Florida Single Audit Act. Page 16 (pdf)
    215.985 Transparency in government spending. Page 17 (pdf)
    218.31 Definitions. Page 17 (pdf)
    218.32 Annual financial reports; local governmental entities. Page 18 (pdf)
    218.33 Local governmental entities; establishment of uniform fiscal years and accounting practices and procedures. Page 19 (pdf)
    218.391 Auditor selection procedures. Page 19 (pdf)
    218.503 Determination of financial emergency. Page 29 (pdf)
    373.536 District budget and hearing thereon. Page 23 (pdf)
    1001.42 Powers and duties of district school board. Page 24 (pdf)
    1002.33 Charter schools. Page 25 (pdf)
    1002.37 The Florida Virtual School. Page 26 (pdf)
    1010.01 Uniform records and accounts. Page 28 (pdf)
    1012.8551 Page 28 (pdf)
    1012.915 Page 29 (pdf)

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  • CS/SB 7014, Committee Substitute 1 Posted 3/7/2019 at 12:17 PM

    Bill Text:   Web Page | PDF
    Analyses:   Rules (Pre-Meeting) 3/12/2019 (pdf)
    Rules (Post-Meeting) 3/13/2019 (pdf)

    Related Bills (3)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 7035 (c1) Government Accountability Oversight, Transparency and Public Management Subcommittee Similar Last Action: 4/10/2019 H Laid on Table, companion bill(s) passed, see CS/SB 7014 (Ch. 2019-15), HB 861 (Ch. 2019-56) -HJ 620 Track This Bill
    H 861 Local Government Financial Reporting Roach, Fernandez-Barquin Compare Last Action: 5/23/2019 Chapter No. 2019-56, companion bill(s) passed, see CS/SB 7014 (Ch. 2019-15) Track This Bill
    S 1616 Local Government Financial Reporting Baxley Compare Last Action: 5/2/2019 S Laid on Table, companion bill(s) passed, see HB 861 (Ch. 2019-56), CS/SB 7014 (Ch. 2019-15) -SJ 804 Track This Bill

    Committee Votes (1)

    Date Committee Result
    3/13/2019 10:00 AM Rules 16 Yeas - 0 Nays

    Floor Votes (2)

    Date Chamber Result
    3/27/2019 10:58 AM Senate 40 Yeas - 0 Nays
    4/11/2019 3:39 PM House 113 Yeas - 0 Nays

    Citations - Statutes (23)

    Citation Catchline Location in Bill Location In Bill Help
    11.40 Legislative Auditing Committee. Page 3 (pdf)
    11.45 Definitions; duties; authorities; reports; rules. Page 6 (pdf)
    11.47 Penalties; failure to make a proper audit or examination; making a false report; failure to produce documents or information. Page 11 (pdf)
    28.35 Florida Clerks of Court Operations Corporation. Page 11 (pdf)
    43.16 Justice Administrative Commission; membership, powers and duties. Page 12 (pdf)
    129.03 Preparation and adoption of budget. Page 13 (pdf)
    129.06 Execution and amendment of budget. Page 14 (pdf)
    166.241 Fiscal years, budgets, and budget amendments. Page 15 (pdf)
    215.86 Management systems and controls. Page 16 (pdf)
    215.97 Florida Single Audit Act. Page 16 (pdf)
    215.985 Transparency in government spending. Page 17 (pdf)
    218.31 Definitions. Page 17 (pdf)
    218.32 Annual financial reports; local governmental entities. Page 18 (pdf)
    218.33 Local governmental entities; establishment of uniform fiscal years and accounting practices and procedures. Page 19 (pdf)
    218.391 Auditor selection procedures. Page 19 (pdf)
    218.503 Determination of financial emergency. Page 29 (pdf)
    373.536 District budget and hearing thereon. Page 23 (pdf)
    1001.42 Powers and duties of district school board. Page 24 (pdf)
    1002.33 Charter schools. Page 25 (pdf)
    1002.37 The Florida Virtual School. Page 26 (pdf)
    1010.01 Uniform records and accounts. Page 28 (pdf)
    1012.8551 Page 28 (pdf)
    1012.915 Page 29 (pdf)

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  • SB 7014, Original Filed Version Posted 2/6/2019 at 9:30 AM

    Bill Text:   Web Page | PDF
    Analyses:   Community Affairs (Pre-Meeting) 3/4/2019 (pdf)
    Community Affairs (Post-Meeting) 3/7/2019 (pdf)

    Related Bills (3)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 7035 Government Accountability Oversight, Transparency and Public Management Subcommittee Similar Last Action: 4/10/2019 H Laid on Table, companion bill(s) passed, see CS/SB 7014 (Ch. 2019-15), HB 861 (Ch. 2019-56) -HJ 620 Track This Bill
    H 861 Local Government Financial Reporting Roach, Fernandez-Barquin Compare Last Action: 5/23/2019 Chapter No. 2019-56, companion bill(s) passed, see CS/SB 7014 (Ch. 2019-15) Track This Bill
    S 1616 Local Government Financial Reporting Baxley Compare Last Action: 5/2/2019 S Laid on Table, companion bill(s) passed, see HB 861 (Ch. 2019-56), CS/SB 7014 (Ch. 2019-15) -SJ 804 Track This Bill

    Committee Amendments (4)

    Amendment Sponsor Filed Last Committee Action Format
    241712 - Amendment
    Delete line 172 and insert:     		Community Affairs
    (Hooper)     		3/4/2019
    3:37 PM     		Replaced by Committee Substitute
    3/7/2019     		Web Page
    PDF
    523950 - Amendment
    Between lines 480 and 481 insert:     		Community Affairs
    (Hooper)     		3/4/2019
    4:09 PM     		Replaced by Committee Substitute
    3/7/2019     		Web Page
    PDF
    553006 - Amendment
    Delete lines 523 - 567 and insert:     		Community Affairs
    (Hooper)     		3/4/2019
    4:13 PM     		Replaced by Committee Substitute
    3/7/2019     		Web Page
    PDF
    283582 - Amendment
    Delete lines 639 - 641.     		Community Affairs
    (Hooper)     		3/4/2019
    3:38 PM     		Replaced by Committee Substitute
    3/7/2019     		Web Page
    PDF

    Committee Votes (1)

    Date Committee Result
    3/5/2019 2:30 PM Community Affairs 5 Yeas - 0 Nays

    Citations - Statutes (22)

    Citation Catchline Location in Bill Location In Bill Help
    11.40 Legislative Auditing Committee. Page 3 (pdf)
    11.45 Definitions; duties; authorities; reports; rules. Page 6 (pdf)
    11.47 Penalties; failure to make a proper audit or examination; making a false report; failure to produce documents or information. Page 11 (pdf)
    28.35 Florida Clerks of Court Operations Corporation. Page 11 (pdf)
    43.16 Justice Administrative Commission; membership, powers and duties. Page 12 (pdf)
    129.03 Preparation and adoption of budget. Page 13 (pdf)
    129.06 Execution and amendment of budget. Page 14 (pdf)
    166.241 Fiscal years, budgets, and budget amendments. Page 15 (pdf)
    215.86 Management systems and controls. Page 16 (pdf)
    215.97 Florida Single Audit Act. Page 16 (pdf)
    215.985 Transparency in government spending. Page 17 (pdf)
    218.32 Annual financial reports; local governmental entities. Page 17 (pdf)
    218.33 Local governmental entities; establishment of uniform fiscal years and accounting practices and procedures. Page 18 (pdf)
    218.391 Auditor selection procedures. Page 19 (pdf)
    218.503 Determination of financial emergency. Page 26 (pdf)
    373.536 District budget and hearing thereon. Page 20 (pdf)
    1001.42 Powers and duties of district school board. Page 21 (pdf)
    1002.33 Charter schools. Page 23 (pdf)
    1002.37 The Florida Virtual School. Page 24 (pdf)
    1010.01 Uniform records and accounts. Page 25 (pdf)
    1012.8551 Page 26 (pdf)
    1012.915 Page 26 (pdf)

    Citations - Chapter Law (1)

    Chapter Law Section Amended Location in Bill Location In Bill Help
    2018-5

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  • SPB 7014, Proposed Bill Posted 1/28/2019 at 4:26 PM

    Bill Text:   Web Page | PDF
    Analyses:   Governmental Oversight and Accountability (Pre-Meeting) 2/4/2019 (pdf)
    Governmental Oversight and Accountability (Post-Meeting) 2/5/2019 (pdf)

    Committee Amendments (1)

    Amendment Sponsor Filed Last Committee Action Format
    742724 - Amendment
    Delete lines 609 - 623 and insert:     		Governmental Oversight and Accountability
    (Hooper)     		2/4/2019
    9:48 AM     		Favorable
    2/5/2019     		Web Page
    PDF

    Committee Votes (1)

    Date Committee Result
    2/5/2019 10:00 AM Governmental Oversight and Accountability 5 Yeas - 0 Nays

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