Florida Senate - 2026 CS for SB 1566
By the Committee on Community Affairs; and Senator DiCeglie
578-02731-26 20261566c1
1 A bill to be entitled
2 An act relating to local government spending;
3 providing a short title; creating s. 125.483, F.S.;
4 defining the term “utility”; providing legislative
5 intent; requiring counties to reinvest utility service
6 revenues back into a utility for specified purposes;
7 requiring county utilities to develop budget forecasts
8 and strategies within a specified timeframe which meet
9 certain requirements; amending s. 129.03, F.S.;
10 revising the timeframe during which tentative budgets,
11 and the length of time for which final budgets, must
12 be posted on county websites; requiring the posting of
13 such budgets to allow members of the public to view,
14 review, and download certain information and data in
15 specified formats; deleting obsolete language;
16 amending s. 129.06, F.S.; revising the timeframe
17 during which a public hearing for an amendment to a
18 county budget must be advertised; revising the
19 timeframe during which, and the length of time for
20 which, an adopted amendment must be posted on the
21 county’s website; requiring that the adopted amendment
22 be incorporated into budget data made available to the
23 public in a certain manner; amending s. 166.241, F.S.;
24 revising the timeframe during which tentative budgets,
25 and the length of time for which final budgets, must
26 be posted on municipal or county websites, as
27 applicable; requiring the posting of such budgets to
28 allow members of the public to view, review, and
29 download certain information and data in specified
30 formats; revising the timeframe during which, and the
31 length of time for which, an adopted amendment must be
32 posted on such website; requiring that the adopted
33 amendment be incorporated into budget data made
34 available to the public in a certain manner; creating
35 s. 180.1901, F.S.; defining the term “utility”;
36 providing legislative intent; requiring municipalities
37 to reinvest utility service revenues back into a
38 utility for specified purposes; requiring municipal
39 utilities to develop budget forecasts and strategies
40 that meet certain requirements; providing an effective
41 date.
42
43 Be It Enacted by the Legislature of the State of Florida:
44
45 Section 1. This act may be cited as the “Local Government
46 Financial Transparency and Accountability Act.”
47 Section 2. Section 125.483, Florida Statutes, is created to
48 read:
49 125.483 County utility revenues.—
50 (1) As used in this section, the term “utility” includes
51 public entities providing water, wastewater, stormwater,
52 electric, and gas utilities.
53 (2) The Legislature intends for a county that provides
54 utility services to its residents to provide such services in an
55 affordable, transparent, and reliable manner that protects
56 public health and this state’s natural resources.
57 (3) A county shall reinvest utility service revenues back
58 into the utility for purposes of operational integrity. Such
59 investments may include building, maintaining, renovating, or
60 otherwise improving the infrastructure of its utility
61 facilities.
62 (4) The utility must, every 5 years, develop a budget
63 forecast and strategies that ensure continuous maintenance, as
64 well as strategic improvements to provide optimal service
65 performance at consistent rates. The budget forecast and
66 strategies must anticipate increasing service demand due to
67 population growth and new commercial industries, expenditures on
68 advanced technologies, and costs incurred from damages and
69 complications arising from intensifying storms, floods, and
70 water shortages.
71 Section 3. Present paragraph (d) of subsection (3) of
72 section 129.03, Florida Statutes, is redesignated as paragraph
73 (e) and amended, a new paragraph (d) is added to that
74 subsection, and paragraph (c) of that subsection is amended, to
75 read:
76 129.03 Preparation and adoption of budget.—
77 (3) The county budget officer, after tentatively
78 ascertaining the proposed fiscal policies of the board for the
79 next fiscal year, shall prepare and present to the board a
80 tentative budget for the next fiscal year for each of the funds
81 provided in this chapter, including all estimated receipts,
82 taxes to be levied, and balances expected to be brought forward
83 and all estimated expenditures, reserves, and balances to be
84 carried over at the end of the year.
85 (c) The board shall hold public hearings to adopt tentative
86 and final budgets pursuant to s. 200.065. The hearings shall be
87 primarily for the purpose of hearing requests and complaints
88 from the public regarding the budgets and the proposed tax
89 levies and for explaining the budget and any proposed or adopted
90 amendments. The tentative budget must be posted on the county’s
91 official website at least 7 2 days before the public hearing to
92 consider such budget and must remain on the website for at least
93 45 days. The final budget must be posted on the website within
94 30 days after adoption and must remain on the website for at
95 least 5 2 years. The tentative budgets, adopted tentative
96 budgets, and final budgets shall be filed in the office of the
97 county auditor as a public record. Sufficient reference in words
98 and figures to identify the particular transactions must be made
99 in the minutes of the board to record its actions with reference
100 to the budgets.
101 (d) Each tentative budget, adopted tentative budget, and
102 final budget posted on the county’s official website must allow
103 members of the public to do all of the following:
104 1. View budget data in a searchable format.
105 2. View and filter data according to categories in the
106 county’s chart of accounts, including, but not limited to, fund,
107 department, division, program, or activity.
108 3. Review revenue and expense trends in the categories in
109 the county’s chart of accounts, and view and compare such data
110 on a comparison chart.
111 4. View the data submitted to the Office of Economic and
112 Demographic Research under subparagraphs (e)1. and 2.
113 5. Download budget data.
114 6. View data in different graphical formats.
115 7. View information for one or more county departments,
116 divisions, funds, or financial categories at the same time.
117 8. View the average county employee salary, the percentage
118 of the budget spent on salaries and benefits for county
119 employees, and all county employee salaries in a searchable
120 format.
121 (e)(d) By each October 15, the county budget officer shall
122 electronically submit the following information regarding the
123 final budget and the county’s economic status to the Office of
124 Economic and Demographic Research in the format specified by the
125 office:
126 1. Government spending per resident, including, at a
127 minimum, the spending per resident for the previous 5 fiscal
128 years.
129 2. Government debt per resident, including, at a minimum,
130 the debt per resident for the previous 5 fiscal years.
131 3. Median income within the county.
132 4. The average county employee salary.
133 5. Percent of budget spent on salaries and benefits for
134 county employees.
135 6. Number of special taxing districts, wholly or partially,
136 within the county.
137 7. Annual county expenditures providing for the financing,
138 acquisition, construction, reconstruction, or rehabilitation of
139 housing that is affordable, as that term is defined in s.
140 420.0004. The reported expenditures must indicate the source of
141 such funds as “federal,” “state,” “local,” or “other,” as
142 applicable. The information required by this subparagraph must
143 be included in the submission due by October 15, 2020, and each
144 annual submission thereafter.
145 Section 4. Paragraph (f) of subsection (2) of section
146 129.06, Florida Statutes, is amended to read:
147 129.06 Execution and amendment of budget.—
148 (2) The board at any time within a fiscal year may amend a
149 budget for that year, and may within the first 60 days of a
150 fiscal year amend the budget for the prior fiscal year, as
151 follows:
152 (f) Unless otherwise prohibited by law, if an amendment to
153 a budget is required for a purpose not specifically authorized
154 in paragraphs (a)-(e), the amendment may be authorized by
155 resolution or ordinance of the board of county commissioners
156 adopted following a public hearing.
157 1. The public hearing must be advertised at least 7 2 days,
158 but not more than 5 days, before the date of the hearing. The
159 advertisement must appear in a newspaper of paid general
160 circulation and must identify the name of the taxing authority,
161 the date, place, and time of the hearing, and the purpose of the
162 hearing. The advertisement must also identify each budgetary
163 fund to be amended, the source of the funds, the use of the
164 funds, and the total amount of each fund’s appropriations.
165 2. If the board amends the budget pursuant to this
166 paragraph, the adopted amendment must be posted on the county’s
167 official website within 7 5 days before after adoption and must
168 remain on the website for at least 5 2 years. The adopted
169 amendment must be incorporated into the budget data made
170 available to the public under s. 129.03(3)(d).
171 Section 5. Subsections (3) and (9) of section 166.241,
172 Florida Statutes, are amended to read:
173 166.241 Fiscal years, budgets, appeal of municipal law
174 enforcement agency budget, and budget amendments.—
175 (3)(a) The tentative budget must be posted on the
176 municipality’s official website at least 7 2 days before the
177 budget hearing, held pursuant to s. 200.065 or other law, to
178 consider such budget and must remain on the website for at least
179 45 days. The final adopted budget must be posted on the
180 municipality’s official website within 30 days after adoption
181 and must remain on the website for at least 5 2 years. If the
182 municipality does not operate an official website, the
183 municipality must, within a reasonable period of time as
184 established by the county or counties in which the municipality
185 is located, transmit the tentative budget and final budget to
186 the manager or administrator of such county or counties who
187 shall post the budgets on the county’s website.
188 (b) Each tentative budget, adopted tentative budget, or
189 final budget posted on the municipality’s official website or
190 the county’s official website, as applicable, must allow members
191 of the public to do all of the following:
192 1. View budget data in a searchable format.
193 2. View and filter data according to categories in the
194 municipality’s chart of accounts, including, but not limited to,
195 fund, department, division, program, or activity.
196 3. Review revenue and expense trends in the categories in
197 the municipality’s chart of accounts, and view and compare such
198 data on a comparison chart.
199 4. Download budget data.
200 5. View data in different graphical formats.
201 6. View information for one or more county departments,
202 divisions, funds, or financial categories at the same time.
203 7. View the average municipal employee salary, the
204 percentage of the budget spent on salaries and benefits for
205 municipal employees, and all municipal employee salaries in a
206 searchable format.
207 (9) If the governing body of a municipality amends the
208 budget pursuant to paragraph (8)(c), the adopted amendment must
209 be posted on the official website of the municipality within 7 5
210 days before after adoption and must remain on the website for at
211 least 5 2 years. If the municipality does not operate an
212 official website, the municipality must, within a reasonable
213 period of time as established by the county or counties in which
214 the municipality is located, transmit the adopted amendment to
215 the manager or administrator of such county or counties who
216 shall post the adopted amendment on the county’s website. The
217 adopted amendment must be incorporated into the budget data made
218 available to the public under paragraph (3)(b).
219 Section 6. Section 180.1901, Florida Statutes, is created
220 to read:
221 180.1901 Municipal utility revenues.—
222 (1) As used in this section, the term “utility” includes
223 water, wastewater, stormwater, electric, and gas utilities.
224 (2) The Legislature intends for a municipality that
225 provides utility services to its residents to provide such
226 services in an affordable, transparent, and reliable manner that
227 protects public health and this state’s natural resources.
228 (3) A municipality shall reinvest utility service revenues
229 back into the utility for purposes of operational integrity.
230 Such investments may include building, maintaining, renovating,
231 or otherwise improving the infrastructure of its utility
232 facilities.
233 (4) The utility must, every 5 years, develop a budget
234 forecast and strategies that ensure continuous maintenance, as
235 well as strategic improvements to provide optimal service
236 performance at consistent rates. The budget forecast and
237 strategies must anticipate increasing service demand due to
238 population growth and new commercial industries, expenditures on
239 advanced technologies, and costs incurred from damages and
240 complications arising from intensifying storms, floods, and
241 water shortages.
242 Section 7. This act shall take effect July 1, 2026.