Florida Senate - 2026 SB 1566
By Senator DiCeglie
18-00756B-26 20261566__
1 A bill to be entitled
2 An act relating to local government spending;
3 providing a short title; amending s. 129.03, F.S.;
4 revising the timeframe during which tentative budgets,
5 and the length of time for which final budgets, must
6 be posted on county websites; requiring the posting of
7 such budgets to allow members of the public to view,
8 review, and download certain information and data in
9 specified formats; requiring the county budget officer
10 to perform a certain exercise within a specified
11 timeframe before final adoption of a budget; requiring
12 the county budget officer to post such exercise on the
13 county’s website; amending s. 129.06, F.S.; revising
14 the timeframe during which a public hearing for an
15 amendment to a county budget must be advertised;
16 revising the timeframe during which an adopted
17 amendment must remain posted on the county’s website;
18 requiring that the posting of such adopted amendment
19 meet certain requirements; creating s. 163.212, F.S.;
20 prohibiting a local government from expending public
21 funds for the purpose of diversity, equity, and
22 inclusion; prohibiting a local government from
23 contracting with a private vendor for the provision of
24 services promoting, advocating for, or providing
25 training or education on diversity, equity, and
26 inclusion; providing that the inclusion of specified
27 language in certain contracts constitutes grounds for
28 termination of such contracts; requiring a local
29 government to provide written notice of termination of
30 a contract under certain circumstances; requiring
31 local governments to annually make a specified
32 certification to the Chief Financial Officer,
33 beginning on a specified date; authorizing the Chief
34 Financial Officer to adopt rules; authorizing a person
35 to call the governmental efficiency hotline under
36 certain circumstances; requiring the Chief Financial
37 Officer to conduct a specified evaluation; authorizing
38 the Chief Financial Officer to impose administrative
39 fines under certain circumstances; requiring that such
40 fines be deposited in the Insurance Regulatory Trust
41 Fund; providing construction; defining the term
42 “diversity, equity, and inclusion”; amending s.
43 166.241, F.S.; revising the timeframe during which
44 tentative budgets, and the length of time for which
45 final budgets, must be posted on municipal or county
46 websites, as applicable; requiring the posting of such
47 budgets to allow members of the public to view,
48 review, and download certain information and data in
49 specified formats; requiring the municipal budget
50 officer to perform a certain exercise within a
51 specified timeframe before final adoption of a budget;
52 requiring that such exercise be posted on the
53 municipality’s or county’s website, as applicable;
54 revising the timeframe during which, and the length of
55 time for which, an adopted amendment must be posted on
56 such website; requiring that the posting of such
57 adopted amendment meet certain requirements; providing
58 an effective date.
59
60 Be It Enacted by the Legislature of the State of Florida:
61
62 Section 1. This act may be cited as the “Local Government
63 Financial Transparency and Accountability Act.”
64 Section 2. Paragraph (c) of subsection (3) of section
65 129.03, Florida Statutes, is amended to read:
66 129.03 Preparation and adoption of budget.—
67 (3) The county budget officer, after tentatively
68 ascertaining the proposed fiscal policies of the board for the
69 next fiscal year, shall prepare and present to the board a
70 tentative budget for the next fiscal year for each of the funds
71 provided in this chapter, including all estimated receipts,
72 taxes to be levied, and balances expected to be brought forward
73 and all estimated expenditures, reserves, and balances to be
74 carried over at the end of the year.
75 (c)1. The board shall hold public hearings to adopt
76 tentative and final budgets pursuant to s. 200.065. The hearings
77 shall be primarily for the purpose of hearing requests and
78 complaints from the public regarding the budgets and the
79 proposed tax levies and for explaining the budget and any
80 proposed or adopted amendments. The tentative budget must be
81 posted on the county’s official website at least 14 2 days
82 before the public hearing to consider such budget and must
83 remain on the website for at least 45 days. The final budget
84 must be posted on the website within 30 days after adoption and
85 must remain on the website for at least 5 2 years.
86 2. Any tentative budget or final budget posted on the
87 county’s official website must allow members of the public to do
88 all of the following:
89 a. View budget data in a searchable format.
90 b. Review historical spending trends and filter data
91 according to categories in the county’s chart of accounts,
92 including, but not limited to, fund, department, division,
93 program, or activity.
94 c. Download financial data and graphs.
95 d. View data in different graphical formats, including, but
96 not limited to, stacked line, trend line, bar graph, and pie
97 chart.
98 e. View information for multiple county departments,
99 divisions, funds, or financial categories simultaneously.
100 f. View and compare revenue and expense trends
101 simultaneously on the same graph for any level of financial
102 data.
103 g. View all county employee salaries in a searchable
104 format.
105 h. View all travel expenses for all county employees in a
106 searchable format.
107 3. At least 14 days before final adoption of the budget by
108 the board of county commissioners, the county budget officer
109 must perform a budget-cutting exercise, identifying specific
110 reductions to the tentative budget for the ensuing fiscal year
111 which total 10 percent of the tentative budget, without
112 compromising essential public services, such as law enforcement
113 or fire services, or legal obligations. The county budget
114 officer must post such exercise on the county’s official website
115 in accordance with subparagraph 2.
116 4. The tentative budgets, adopted tentative budgets, and
117 final budgets shall be filed in the office of the county auditor
118 as a public record. Sufficient reference in words and figures to
119 identify the particular transactions must be made in the minutes
120 of the board to record its actions with reference to the
121 budgets.
122 Section 3. Paragraph (f) of subsection (2) of section
123 129.06, Florida Statutes, is amended to read:
124 129.06 Execution and amendment of budget.—
125 (2) The board at any time within a fiscal year may amend a
126 budget for that year, and may within the first 60 days of a
127 fiscal year amend the budget for the prior fiscal year, as
128 follows:
129 (f) Unless otherwise prohibited by law, if an amendment to
130 a budget is required for a purpose not specifically authorized
131 in paragraphs (a)-(e), the amendment may be authorized by
132 resolution or ordinance of the board of county commissioners
133 adopted following a public hearing.
134 1. The public hearing must be advertised at least 7 2 days,
135 but not more than 5 days, before the date of the hearing. The
136 advertisement must appear in a newspaper of paid general
137 circulation and must identify the name of the taxing authority,
138 the date, place, and time of the hearing, and the purpose of the
139 hearing. The advertisement must also identify each budgetary
140 fund to be amended, the source of the funds, the use of the
141 funds, and the total amount of each fund’s appropriations.
142 2. If the board amends the budget pursuant to this
143 paragraph, the adopted amendment must be posted on the county’s
144 official website within 7 5 days before after adoption and must
145 remain on the website for at least 5 2 years. The adopted
146 amendment must be posted in accordance with s. 129.03(3)(c)2.
147 Section 4. Section 163.212, Florida Statutes, is created to
148 read:
149 163.212 Prohibiting local government expenditure of public
150 funds for diversity, equity, and inclusion.—
151 (1) A local government may not expend public funds, or
152 otherwise expend any funds derived from bequests, charges,
153 deposits, donations, grants, gifts, income, receipts, or any
154 other source of funds, for the purpose of diversity, equity, and
155 inclusion.
156 (2)(a) A local government may not contract with a private
157 vendor for the provision of services promoting, advocating for,
158 or providing training or education on diversity, equity, and
159 inclusion.
160 (b) If a contract between a local government and a private
161 vendor includes language promoting, advocating for, or providing
162 training or education on diversity, equity, and inclusion, such
163 language constitutes grounds for immediate termination of the
164 contract, in which case the local government shall provide a
165 written notice of termination to the representative of the
166 private vendor.
167 (3) By September 1, 2026, and annually thereafter, each
168 local government must certify to the Chief Financial Officer
169 that it is in compliance with this section. The Chief Financial
170 Officer may adopt rules to implement this subsection.
171 (4)(a) A person may call the governmental efficiency
172 hotline established pursuant to s. 17.325 if he or she believes
173 that a local government has violated this section. Upon receipt
174 of such information, the Chief Financial Officer shall conduct
175 an evaluation pursuant to s. 17.325.
176 (b)1. If the Chief Financial Officer determines that a
177 local government has violated this section, the Chief Financial
178 Officer may impose the following administrative fines:
179 a. For a first violation, $1,000 per day.
180 b. For a second or subsequent violation, $5,000 per day.
181 2. The proceeds of the fines shall be deposited in the
182 Insurance Regulatory Trust Fund.
183 (5) This section does not prohibit the expenditure of
184 public funds through local government contracting which is
185 reasonably necessary for the normal operation of government
186 functions.
187 (6) For purposes of this section, the term “diversity,
188 equity, and inclusion” means any effort by a local government
189 to:
190 (a) Affect the composition of its employees as it relates
191 to race, sex, color, or ethnicity, other than to ensure
192 compliance with relevant state and federal antidiscrimination
193 laws;
194 (b) Promote differential treatment of or provide special
195 benefits to a person based on his or her race, sex, color, or
196 ethnicity;
197 (c) Promote or adopt policies or procedures designed or
198 implemented with reference to race, sex, color, or ethnicity,
199 other than policies or procedures approved in writing by the
200 Attorney General for the sole purpose of ensuring compliance
201 with any applicable court order or state or federal law;
202 (d) Promote or adopt training, programming, or activities
203 designed or implemented with reference to race, color,
204 ethnicity, gender identity, or sexual orientation, other than
205 training, programming, or activities developed by an attorney
206 licensed in this state and approved in writing by the Attorney
207 General for the sole purpose of ensuring compliance with any
208 applicable court order or state or federal law;
209 (e) Promote, as the official position of a local government
210 agency, a particular opinion referencing unconscious or implicit
211 bias, cultural appropriation, allyship, transgender ideology,
212 microaggressions, group marginalization, antiracism, systemic
213 oppression, social justice, intersectionality, neopronouns,
214 heteronormativity, disparate impact, gender theory, racial or
215 sexual privilege, or any related formulation of such concepts;
216 or
217 (f) Advance, promote, entertain, or support fundamental
218 considerations of social justice, including, but not limited to,
219 critical race theory, or otherwise defend the concept that
220 mankind is inherently racist, sexist, or oppressive, whether
221 consciously or unconsciously, solely by virtue of his or her
222 race or sex. This also includes the concept that mankind is
223 responsible for the past actions of other members of the same
224 race or sex.
225
226 The term does not include equal opportunity or equal employment
227 opportunity materials designed to inform the public about the
228 prohibition on discrimination based on protected status under
229 state or federal law.
230 Section 5. Subsections (3) and (9) of section 166.241,
231 Florida Statutes, are amended to read:
232 166.241 Fiscal years, budgets, appeal of municipal law
233 enforcement agency budget, and budget amendments.—
234 (3)(a) The tentative budget must be posted on the
235 municipality’s official website at least 14 2 days before the
236 budget hearing, held pursuant to s. 200.065 or other law, to
237 consider such budget and must remain on the website for at least
238 45 days. The final adopted budget must be posted on the
239 municipality’s official website within 30 days after adoption
240 and must remain on the website for at least 5 2 years. If the
241 municipality does not operate an official website, the
242 municipality must, within a reasonable period of time as
243 established by the county or counties in which the municipality
244 is located, transmit the tentative budget and final budget to
245 the manager or administrator of such county or counties who
246 shall post the budgets on the county’s website.
247 (b) Any tentative budget or final budget posted on the
248 municipality’s official website or the county’s official
249 website, as applicable, must allow members of the public to do
250 all of the following:
251 1. View budget data in a searchable format.
252 2. Review historical spending trends and filter data
253 according to categories in the municipality’s chart of accounts,
254 including, but not limited to, fund, department, division,
255 program, or activity.
256 3. Download financial data and graphs.
257 4. View data in different graphical formats, including, but
258 not limited to, stacked line, trend line, bar graph, and pie
259 chart.
260 5. View information for multiple municipal departments,
261 divisions, funds, or financial categories simultaneously.
262 6. View and compare revenue and expense trends
263 simultaneously on the same graph for any level of financial
264 data.
265 7. View all municipal employee salaries in a searchable
266 format.
267 8. View all travel expenses for all municipal employees in
268 a searchable format.
269 (c) At least 14 days before final adoption of the budget by
270 the governing body of a municipality, the municipal budget
271 officer must perform a budget-cutting exercise, identifying
272 specific reductions to the tentative budget for the ensuing
273 fiscal year which total 10 percent of the tentative budget,
274 without compromising essential public services, such as law
275 enforcement or fire services, or legal obligations. The
276 municipal budget officer must post this exercise on the
277 municipality’s official website or the county’s official
278 website, as applicable, in accordance with paragraph (b).
279 (9) If the governing body of a municipality amends the
280 budget pursuant to paragraph (8)(c), the adopted amendment must
281 be posted on the official website of the municipality within 7 5
282 days before after adoption and must remain on the website for at
283 least 5 2 years. If the municipality does not operate an
284 official website, the municipality must, within a reasonable
285 period of time as established by the county or counties in which
286 the municipality is located, transmit the adopted amendment to
287 the manager or administrator of such county or counties who
288 shall post the adopted amendment on the county’s website. The
289 adopted amendment must be posted in accordance with paragraph
290 (3)(b).
291 Section 6. This act shall take effect July 1, 2026.