Florida Senate - 2025 SB 1674 By Senator Fine 19-01508B-25 20251674__ 1 A bill to be entitled 2 An act relating to unrated bonds; amending s. 218.415, 3 F.S.; prohibiting local governments from requiring 4 minimum bond ratings in certain circumstances; 5 providing an effective date. 6 7 Be It Enacted by the Legislature of the State of Florida: 8 9 Section 1. Subsection (5) of section 218.415, Florida 10 Statutes, is amended to read: 11 218.415 Local government investment policies.—Investment 12 activity by a unit of local government must be consistent with a 13 written investment plan adopted by the governing body, or in the 14 absence of the existence of a governing body, the respective 15 principal officer of the unit of local government and maintained 16 by the unit of local government or, in the alternative, such 17 activity must be conducted in accordance with subsection (17). 18 Any such unit of local government shall have an investment 19 policy for any public funds in excess of the amounts needed to 20 meet current expenses as provided in subsections (1)-(16), or 21 shall meet the alternative investment guidelines contained in 22 subsection (17). Such policies shall be structured to place the 23 highest priority on the safety of principal and liquidity of 24 funds. The optimization of investment returns shall be secondary 25 to the requirements for safety and liquidity. Each unit of local 26 government shall adopt policies that are commensurate with the 27 nature and size of the public funds within its custody. 28 (5) LISTING OF AUTHORIZED INVESTMENTS.—The investment 29 policy shall list investments authorized by the governing body 30 of the unit of local government, subject to the provisions of 31 subsection (16). The investment policy authorized by the 32 governing body of the unit of local government shall not require 33 a minimum bond rating if the provisions of subsection (16) 34 authorize unrated bonds. Investments not listed in the 35 investment policy are prohibited. If the policy authorizes 36 investments in derivative products, the policy must require that 37 the unit of local government’s officials responsible for making 38 investment decisions or chief financial officer have developed 39 sufficient understanding of the derivative products and have the 40 expertise to manage them. For purposes of this subsection, a 41 “derivative” is defined as a financial instrument the value of 42 which depends on, or is derived from, the value of one or more 43 underlying assets or index or asset values. If the policy 44 authorizes investments in reverse repurchase agreements or other 45 forms of leverage, the policy must limit the investments to 46 transactions in which the proceeds are intended to provide 47 liquidity and for which the unit of local government has 48 sufficient resources and expertise. 49 Section 2. This act shall take effect July 1, 2025.