HB 1019 — Financial Reporting

200.065 or other law, to consider such budget and must remain on the website for at least 45 days.

The final adopted budget must be posted on the special district's official website within 30 days after adoption and must remain on the website for 5 at least 2 years.

This subsection and subsection (3) do not apply to water management districts as defined in s.

373.019.

(5) Beginning in the 2018-2019 fiscal year, the special district budget officer shall electronically submit information regarding the final budget to the Office of Economic and Demographic Research within 30 days after adoption of the final budget in the reporting format specified by the office.

252.36(2) within 30 days after the submission deadline for the final budget, the departmentoffice may extend the deadline up to an additional 90 days.

Page(a) 9A copy of 27the CODING:information that was submitted to the office.

Words stricken are deletions;

words underlined are additions.

hb1019-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 1019 2018 (a) A copy of the information that was submitted to the office.

(8)(7) If the governing body of a special district amends the budget pursuant to paragraph (7)(c) paragraph (6)(c), the adoptedPage amendment9 must be posted on the official website of the25 specialCODING: district within 5 days after adoption and must remain on the website for at least 2 years.

Words stricken are deletions;

words underlined are additions.

hb1019-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 1019 2018 adopted amendment must be posted on the official website of the special district within 5 days after adoption and must remain on the website for at least 2 years.

Page189.066 10Effect of 27failure CODING:to file certain reports or information.— (1) If an independent special district fails to file the reports or information required under s.

Words stricken are deletions;

words underlined are additions.

hb1019-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 1019 2018 189.066 Effect of failure to file certain reports or information.— (1) If an independent special district fails to file the reports or information required under s.

189.08 with the local general- purpose government or governments in which it is located, the person authorized to receive and read the reports or information or the local general-purpose government shall notify the district'sPage registered10 agent.of 25 CODING:

Words stricken are deletions;

words underlined are additions.

hb1019-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 1019 2018 district's registered agent.

189.068, or amending, Pagemerging, 11or ofdissolving 27the CODING:special district in accordance with the provisions contained in the ordinance that created the dependent special district.

Words stricken are deletions;

words underlined are additions.

hb1019-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 1019 2018 merging, or dissolving the special district in accordance with the provisions contained in the ordinance that created the dependent special district.

189.074 Voluntary merger of independent special districts.—Two or more contiguous independent special districts createdPage by11 special act which have similar functions and elected governing bodies may elect to merge into a single independent district through the act of merging25 theCODING: component independent special districts.

Words stricken are deletions;

words underlined are additions.

hb1019-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 1019 2018 created by special act which have similar functions and elected governing bodies may elect to merge into a single independent district through the act of merging the component independent special districts.

Page1. 12 of 27 CODING:

Words stricken are deletions;

words underlined are additions.

hb1019-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 1019 2018 1.

c.Page 12 of 25 CODING:

Words stricken are deletions;

words underlined are additions.

hb1019-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 1019 2018 c.

and ...(name of component independent special Pagedistrict 13or ofdistricts)... 27 CODING:

be merged into ...(name of newly merged independent district)...? ....YES ....NO" 4.

If the component independent special districts proposing to merge have disparate millage rates, the ballot question in the referendum placed before the qualified electors of each component independent special district must be in Page 13 of 25 CODING:

hb1019-01-c1hb1019-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HBCS/CS/HB 1019 2018 districtsubstantially orthe districts)...following form:

be merged into ...(name of newly merged independent district)...? ....YES ....NO" 4.

If the component independent special districts proposing to merge have disparate millage rates, the ballot question in the referendum placed before the qualified electors of each component independent special district must be in substantially the following form:

If one of the component districts does not obtain a majority vote, the referendum fails, and merger does Pagenot 14take ofeffect. 27 CODING:

Words stricken are deletions;

words underlined are additions.

hb1019-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 1019 2018 not take effect.

189.016(8)Page s.14 of 25 CODING:

Words stricken are deletions;

words underlined are additions.

hb1019-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 1019 2018 189.016(8) s.

(g) After the final public hearing, the governing bodies shall notify the supervisors of elections of the applicable counties in which district lands are located of the adoption of Pagethe 15resolution ofby 27each CODING:governing body.

Words stricken are deletions;

words underlined are additions.

hb1019-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 1019 2018 the resolution by each governing body.

a.Page 15 of 25 CODING:

Words stricken are deletions;

words underlined are additions.

hb1019-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 1019 2018 a.

The ballot question in such referendum placed before the qualified electors of each component independent special Pagedistrict 16to ofbe 27merged CODING:must be in substantially the following form:

Words stricken are deletions;

words underlined are additions.

hb1019-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 1019 2018 district to be merged must be in substantially the following form:

be merged into ...(name of newly merged independent district)...? ....YES ....NO" 4.Page 16 of 25 CODING:

Words stricken are deletions;

words underlined are additions.

hb1019-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 1019 2018 4.

Page6. 17 of 27 CODING:

Words stricken are deletions;

words underlined are additions.

hb1019-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 1019 2018 6.

If the merger is approved by a majority of the votes cast in each component independent special district, the merged district shall notify the Special District Accountability ProgramPage pursuant17 toof s.25 CODING:

Words stricken are deletions;

words underlined are additions.

hb1019-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 1019 2018 Program pursuant to s.

Subsection (3) of section 218.32, Florida Statutes, is renumbered as subsection (4), paragraphs (d), (e), and (f) of subsection (1) are amended, paragraph (h) is added to thatsubsection subsection,(1), and a new subsection (3) is added to that section, to read:

local governmental entities.— (1) (d)(h) EachBeginning in the 2018-2019 fiscal year and notwithstanding any other penalty or remedy provided by law, if a local governmental entity thatfails isto requiredsubmit information to providethe forclerk anof auditthe court as required under s.

218.39(1) must submit a copy of Page 18 of 27 CODING:

Words stricken are deletions;

words underlined are additions.

hb1019-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 1019 2018 the audit report and annual financial report to the department within 45 days after the completion of the audit report but no later than 6 9 months after the end of the fiscal year.

If the Governor declares a state of emergency under s.

252.36(2) within 30 days after the submission deadline for the audit report and annual financial report, the department may extend the deadline up to an additional 90 days.

The local governmental entity must electronically submit to the clerk of the court a copy of its annual financial report and a statement certifying that the report was timely filed with the department.

(e) Each local governmental entity that is not required to provide for an audit under s.

218.39 must submit the annual financial report to the department no later than 6 9 months after the end of the fiscal year.

The department shall consult with the Auditor General in the development of the format of annual financial reports submitted pursuant to this paragraph.

The format must include balance sheet information used by the Auditor General pursuant to s.

11.45(7)(f).

The department must forward the financial information contained within the annual financial reports to the Auditor General in electronic form.

This paragraph does not apply to housing authorities created under chapter 421.

If the Governor declares a state of emergency under s.

252.36(2) within 30 days after the submission deadline, the department may extend the deadline up to an additional 90 days.

Page 19 of 27 CODING:

Words stricken are deletions;

words underlined are additions.

hb1019-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 1019 2018 (f) If the department does not receive a completed annual financial report from a local governmental entity within the required period, it shall notify the Legislative Auditing Committee and the Special District Accountability Program of the Department of Economic Opportunity by April 30 of the entity's failure to comply with the reporting requirements.

(h) Beginning in the 2018-2019 fiscal year and notwithstanding any other penalty or remedy provided by law, if a local governmental entity fails to submit information to the clerk of the court as required under paragraph (d), s.

(3) No later than 12 months after the end of the most recentlyPage completed18 fiscalof year,25 theCODING: department shall post on its website the annual financial report for each local governmental entity and independent special district that is required to submit an annual financial report pursuant to subsection (1).

Section 9.

Paragraphs (b), (c), (g), and (h) of subsection (1) and subsection (7) of section 218.39, Florida Statutes, are amended to read:

218.39 Annual financial audit reports.— Page 20 of 27 CODING:

hb1019-01-c1hb1019-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HBCS/CS/HB 1019 2018 (1)recently If,completed by the first day in any fiscal year, athe localdepartment governmentalshall entity,post districton schoolits board,website charterthe school,annual or charter technical career center has not been notified that a financial auditreport for thateach fiscallocal yeargovernmental willentity beand performedindependent byspecial thedistrict Auditorthat General,is eachrequired ofto thesubmit following entities shall have an annual financial auditreport ofpursuant itsto accountssubsection and(1). records completed within 9 months after the end of its fiscal year by an independent certified public accountant retained by it and paid from its public funds:

Section 9.

Paragraphs (b), (c), (g), and (h) of subsection (1) of section 218.39, Florida Statutes, are amended to read:

218.39 Annual financial audit reports.— (1) If, by the first day in any fiscal year, a local governmental entity, district school board, charter school, or charter technical career center has not been notified that a financial audit for that fiscal year will be performed by the Auditor General, each of the following entities shall have an annual financial audit of its accounts and records completed within 9 months after the end of its fiscal year by an independent certified public accountant retained by it and paid from its public funds:

(g) Each municipality with revenues or the total of expendituresPage and19 expensesof between25 $100,000CODING: and $250,000, as reported on the fund financial statements, which has not been subject to a financial audit pursuant to this subsection for the 2 preceding fiscal years.

(h) Each special district with revenues or the total of expenditures and expenses between $50,000 and $100,000, as reported on the fund financial statement, which has not been Page 21 of 27 CODING:

hb1019-01-c1hb1019-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HBCS/CS/HB 1019 2018 expenditures and expenses between $100,000 and $250,000, as reported on the fund financial statements, which has not been subject to a financial audit pursuant to this subsection for the 2 preceding fiscal years.

(7)(h) AllEach auditsspecial conducteddistrict pursuantwith torevenues thisor sectionthe musttotal beof conductedexpenditures inand accordanceexpenses withbetween the$50,000 rulesand of$100,000, as reported on the Auditorfund Generalfinancial adoptedstatement, which has not been subject to a financial audit pursuant to s.this subsection for the 2 preceding fiscal years.

11.45.

Upon completion of the audit, the auditor shall prepare an audit report in accordance with the rules of the Auditor General.

The audit report shall be filed with the Auditor General within 45 days after delivery of the audit report to the governing body of the audited entity, but no later than 6 9 months after the end of the audited entity's fiscal year.

The audit report must include a written statement describing corrective actions to be taken in response to each of the auditor's recommendations included in the audit report.

If the Governor declares a state of emergency under s.

252.36(2) within 30 days after the submission deadline for the audit report, the Auditor General may extend the deadline up to an additional 90 days.

WATER RESOURCE DEVELOPMENT WORK PROGRAM.— (d) The final adopted budget must be posted on the water management district's official website within 30 days after Pageadoption 22and ofmust 27remain CODING:on the website for at least 2 years.

Words stricken are deletions;

words underlined are additions.

hb1019-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 1019 2018 adoption and must remain on the website for 5 years.

252.36(2) within 30 days after the submission deadline, the departmentoffice may extend the deadlinePage up20 toof an25 additionalCODING: 90 days.

Words stricken are deletions;

words underlined are additions.

hb1019-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 1019 2018 deadline up to an additional 90 days.

The clerk shall Pagenotify 23the offiscal 27officer CODING:to resume payments when the clerk receives the information.

Words stricken are deletions;

words underlined are additions.

hb1019-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 1019 2018 notify the fiscal officer to resume payments when the clerk receives the information.

penalties to be submitted to Department of Education.— (4)Page The21 boardof shall25 holdCODING: public hearings to adopt tentative and final budgets pursuant to s.

Words stricken are deletions;

words underlined are additions.

hb1019-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 1019 2018 (4) The board shall hold public hearings to adopt tentative and final budgets pursuant to s.

The final adopted budget must be posted on the district's official website within 30 days after adoption and must remain on the website for 5at least 2 years.

(5)(a) Beginning in the 2018-2019 fiscal year, the district school board budget officer shall electronically submit information regarding the final budget to the Office of Economic Pageand 24Demographic Research within 30 days after adoption of 27the CODING:final budget in the format specified by the office.

Words stricken are deletions;

words underlined are additions.

hb1019-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 1019 2018 and Demographic Research within 30 days after adoption of the final budget in the format specified by the office.

252.36(2) within 30 days after the submission deadline for the final budget, the departmentoffice may extend the deadline up to an additional 90 days.

A copy of the information that was submitted to the office.Page 22 of 25 CODING:

Words stricken are deletions;

words underlined are additions.

hb1019-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 1019 2018 office.

1011.60 Minimum requirements of the Florida Education PageFinance 25Program.—Each district which participates in the state appropriations for the Florida Education Finance Program shall provide evidence of 27its CODING:effort to maintain an adequate school program throughout the district and shall meet at least the following requirements:

(1) ACCOUNTS AND REPORTS.—Maintain adequate and accurate records, including a system of internal accounts for individual schools, and file with the Department of Education, in correct Page 23 of 25 CODING:

hb1019-01-c1hb1019-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HBCS/CS/HB 1019 2018 Financeand Program.—Eachproper districtform whichon participatesor inbefore the statedate appropriationsdue foras thefixed Floridaby Educationlaw Financeor Programrule, shalleach provideannual evidenceor ofperiodic itsreport effortthat tois maintainrequired anby adequaterules schoolof program throughout the districtState andBoard shallof meetEducation. at least the following requirements:

(1) ACCOUNTS AND REPORTS.—Maintain adequate and accurate records, including a system of internal accounts for individual schools, and file with the Department of Education, in correct and proper form on or before the date due as fixed by law or rule, each annual or periodic report that is required by rules of the State Board of Education.

Page(a) 26Identifies ofa 27structure CODING:to create unique area profiles for the counties, municipalities, special districts, water management districts, and school districts which would assist the public in making simple direct comparisons between the distinct entities.

(b) Provides recommendations for metrics for ranking the reporting entities based on the final budget information submitted to the office.

The metrics must allow the public to Page 24 of 25 CODING:

hb1019-01-c1hb1019-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HBCS/CS/HB 1019 2018 (a)make Identifies a structure to create unique area profiles for the counties, municipalities, special districts, water management districts, and school districts which would assist the public in making simple direct comparisons between the distinctdifferent entities.local governments.

(b) Provides recommendations for metrics for ranking the reporting entities based on the final budget information submitted to the office.

The metrics must allow the public to make direct comparisons between the different local governments.

Page 2725 of 2725 CODING:

hb1019-01-c1hb1019-02-c2