Florida Senate - 2025 CS for SB 1674 By the Committee on Community Affairs; and Senators Calatayud, Fine, and Polsky 578-03102-25 20251674c1 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 for certain investments; 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 may not require a 33 minimum bond rating for investments authorized pursuant to 34 paragraph (16)(f). Investments not listed in the investment 35 policy are prohibited. If the policy authorizes investments in 36 derivative products, the policy must require that the unit of 37 local government’s officials responsible for making investment 38 decisions or chief financial officer have developed sufficient 39 understanding of the derivative products and have the expertise 40 to manage them. For purposes of this subsection, a “derivative” 41 is defined as a financial instrument the value of which depends 42 on, or is derived from, the value of one or more underlying 43 assets or index or asset values. If the policy authorizes 44 investments in reverse repurchase agreements or other forms of 45 leverage, the policy must limit the investments to transactions 46 in which the proceeds are intended to provide liquidity and for 47 which the unit of local government has sufficient resources and 48 expertise. 49 Section 2. This act shall take effect July 1, 2025.