Florida Senate - 2026                        COMMITTEE AMENDMENT
       Bill No. CS for SB 1566
       
       
       
       
       
       
                                Ì5349420Î534942                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  02/25/2026           .                                
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       The Appropriations Committee on Agriculture, Environment, and
       General Government (DiCeglie) recommended the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. This act may be cited as the “Local Government
    6  Financial Transparency and Accountability Act.”
    7         Section 2. Present paragraph (d) of subsection (3) of
    8  section 129.03, Florida Statutes, is redesignated as paragraph
    9  (e) and amended, a new paragraph (d) is added to that
   10  subsection, and paragraph (c) of that subsection is amended, to
   11  read:
   12         129.03 Preparation and adoption of budget.—
   13         (3) The county budget officer, after tentatively
   14  ascertaining the proposed fiscal policies of the board for the
   15  next fiscal year, shall prepare and present to the board a
   16  tentative budget for the next fiscal year for each of the funds
   17  provided in this chapter, including all estimated receipts,
   18  taxes to be levied, and balances expected to be brought forward
   19  and all estimated expenditures, reserves, and balances to be
   20  carried over at the end of the year.
   21         (c) The board shall hold public hearings to adopt tentative
   22  and final budgets pursuant to s. 200.065. The hearings shall be
   23  primarily for the purpose of hearing requests and complaints
   24  from the public regarding the budgets and the proposed tax
   25  levies and for explaining the budget and any proposed or adopted
   26  amendments. The tentative budget must be posted on the county’s
   27  official website at least 7 2 days before the public hearing to
   28  consider such budget and must remain on the website for at least
   29  45 days. The final budget must be posted on the website within
   30  30 days after adoption and must remain on the website for at
   31  least 5 2 years. The tentative budgets, adopted tentative
   32  budgets, and final budgets shall be filed in the office of the
   33  county auditor as a public record. Sufficient reference in words
   34  and figures to identify the particular transactions must be made
   35  in the minutes of the board to record its actions with reference
   36  to the budgets.
   37         (d)Each tentative budget, adopted tentative budget, and
   38  final budget posted on the county’s official website must allow
   39  members of the public to do all of the following:
   40         1.View budget data in a searchable format.
   41         2.View and filter data according to categories in the
   42  county’s chart of accounts, including, but not limited to, fund,
   43  department, division, program, or activity.
   44         3.Review revenue and expense trends in the categories in
   45  the county’s chart of accounts, and view and compare such data
   46  on a comparison chart.
   47         4. View the data submitted to the Office of Economic and
   48  Demographic Research under subparagraphs (e)1. and 2.
   49         5. Download budget data.
   50         6.View data in different graphical formats.
   51         7.View information for one or more county departments,
   52  divisions, funds, or financial categories at the same time.
   53         8.View the average county employee salary, the percentage
   54  of the budget spent on salaries and benefits for county
   55  employees, and all county employee salaries in a searchable
   56  format.
   57         (e)(d) By each October 15, the county budget officer shall
   58  electronically submit the following information regarding the
   59  final budget and the county’s economic status to the Office of
   60  Economic and Demographic Research in the format specified by the
   61  office:
   62         1. Government spending per resident, including, at a
   63  minimum, the spending per resident for the previous 5 fiscal
   64  years.
   65         2. Government debt per resident, including, at a minimum,
   66  the debt per resident for the previous 5 fiscal years.
   67         3. Median income within the county.
   68         4. The average county employee salary.
   69         5. Percent of budget spent on salaries and benefits for
   70  county employees.
   71         6. Number of special taxing districts, wholly or partially,
   72  within the county.
   73         7. Annual county expenditures providing for the financing,
   74  acquisition, construction, reconstruction, or rehabilitation of
   75  housing that is affordable, as that term is defined in s.
   76  420.0004. The reported expenditures must indicate the source of
   77  such funds as “federal,” “state,” “local,” or “other,” as
   78  applicable. The information required by this subparagraph must
   79  be included in the submission due by October 15, 2020, and each
   80  annual submission thereafter.
   81         Section 3. Paragraph (f) of subsection (2) of section
   82  129.06, Florida Statutes, is amended to read:
   83         129.06 Execution and amendment of budget.—
   84         (2) The board at any time within a fiscal year may amend a
   85  budget for that year, and may within the first 60 days of a
   86  fiscal year amend the budget for the prior fiscal year, as
   87  follows:
   88         (f) Unless otherwise prohibited by law, if an amendment to
   89  a budget is required for a purpose not specifically authorized
   90  in paragraphs (a)-(e), the amendment may be authorized by
   91  resolution or ordinance of the board of county commissioners
   92  adopted following a public hearing.
   93         1. The public hearing must be advertised at least 7 2 days,
   94  but not more than 5 days, before the date of the hearing. The
   95  advertisement must appear in a newspaper of paid general
   96  circulation and must identify the name of the taxing authority,
   97  the date, place, and time of the hearing, and the purpose of the
   98  hearing. The advertisement must also identify each budgetary
   99  fund to be amended, the source of the funds, the use of the
  100  funds, and the total amount of each fund’s appropriations.
  101         2. A proposed amendment to the budget must be posted on the
  102  county’s official website within 7 days before adoption. If the
  103  board amends the budget pursuant to this paragraph, the adopted
  104  amendment must be posted on the county’s official website within
  105  5 days after adoption and must remain on the website for at
  106  least 5 2 years. The adopted amendment must be incorporated into
  107  the budget data made available to the public under s.
  108  129.03(3)(d).
  109         Section 4. Subsections (3) and (9) of section 166.241,
  110  Florida Statutes, are amended to read:
  111         166.241 Fiscal years, budgets, appeal of municipal law
  112  enforcement agency budget, and budget amendments.—
  113         (3)(a) The tentative budget must be posted on the
  114  municipality’s official website at least 7 2 days before the
  115  budget hearing, held pursuant to s. 200.065 or other law, to
  116  consider such budget and must remain on the website for at least
  117  45 days. The final adopted budget must be posted on the
  118  municipality’s official website within 30 days after adoption
  119  and must remain on the website for at least 5 2 years. If the
  120  municipality does not operate an official website, the
  121  municipality must, within a reasonable period of time as
  122  established by the county or counties in which the municipality
  123  is located, transmit the tentative budget and final budget to
  124  the manager or administrator of such county or counties who
  125  shall post the budgets on the county’s website.
  126         (b)Each tentative budget, adopted tentative budget, or
  127  final budget posted on the municipality’s official website or
  128  the county’s official website, as applicable, must allow members
  129  of the public to do all of the following:
  130         1.View budget data in a searchable format.
  131         2.View and filter data according to categories in the
  132  municipality’s chart of accounts, including, but not limited to,
  133  fund, department, division, program, or activity.
  134         3. Review revenue and expense trends in the categories in
  135  the municipality’s chart of accounts, and view and compare such
  136  data on a comparison chart.
  137         4. Download budget data.
  138         5. View data in different graphical formats.
  139         6. View information for one or more municipal departments,
  140  divisions, funds, or financial categories at the same time.
  141         7. View the average municipal employee salary, the
  142  percentage of the budget spent on salaries and benefits for
  143  municipal employees, and all municipal employee salaries in a
  144  searchable format.
  145         (9) A proposed amendment to the budget must be posted on
  146  the municipality’s official website within 7 days before
  147  adoption. If the governing body of a municipality amends the
  148  budget pursuant to paragraph (8)(c), the adopted amendment must
  149  be posted on the official website of the municipality within 5
  150  days after adoption and must remain on the website for at least
  151  5 2 years. If the municipality does not operate an official
  152  website, the municipality must, within a reasonable period of
  153  time as established by the county or counties in which the
  154  municipality is located, transmit the adopted amendment to the
  155  manager or administrator of such county or counties who shall
  156  post the adopted amendment on the county’s website. The adopted
  157  amendment must be incorporated into the budget data made
  158  available to the public under paragraph (3)(b).
  159         Section 5. This act shall take effect July 1, 2026.
  160  
  161  ================= T I T L E  A M E N D M E N T ================
  162  And the title is amended as follows:
  163         Delete everything before the enacting clause
  164  and insert:
  165                        A bill to be entitled                      
  166         An act relating to local government spending;
  167         providing a short title; amending s. 129.03, F.S.;
  168         revising the timeframe during which tentative budgets,
  169         and the length of time for which final budgets, must
  170         be posted on county websites; requiring the posting of
  171         such budgets to allow members of the public to view,
  172         review, and download certain information and data in
  173         specified formats; deleting obsolete language;
  174         amending s. 129.06, F.S.; revising the timeframe
  175         during which a public hearing for an amendment to a
  176         county budget must be advertised; revising the
  177         timeframe during which, and the length of time for
  178         which, an adopted amendment must be posted on the
  179         county’s website; requiring that the adopted amendment
  180         be incorporated into budget data made available to the
  181         public in a certain manner; amending s. 166.241, F.S.;
  182         revising the timeframe during which tentative budgets,
  183         and the length of time for which final budgets, must
  184         be posted on municipal or county websites, as
  185         applicable; requiring the posting of such budgets to
  186         allow members of the public to view, review, and
  187         download certain information and data in specified
  188         formats; revising the timeframe during which, and the
  189         length of time for which, an adopted amendment must be
  190         posted on such website; requiring that the adopted
  191         amendment be incorporated into budget data made
  192         available to the public in a certain manner; providing
  193         an effective date.