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1A bill to be entitled
2An act relating to government administration; amending
3s. 11.26, F.S.; revising the employees required to
4have permission of the presiding officers of both
5houses before accepting certain employment; amending
6s. 11.40, F.S.; revising duties of the Legislative
7Auditing Committee, the Department of Revenue, and the
8Department of Financial Services relating to the
9failure of certain entities to comply with specified
10auditing and financial reporting requirements;
11revising procedures that the Department of Revenue and
12the Department of Financial Services may take upon
13receipt of certain advice; removing Legislative
14Auditing Committee procedures for conducting audits;
15creating s. 11.405, F.S.; creating the Florida
16Accountability Office within the Legislature for
17specified purposes; providing for the administration
18of such office in a specified manner; providing that
19the office shall consist of certain units; providing
20leadership selection and terms of office for certain
21such units; providing responsibilities and
22organization of certain units; providing requirements
23for actions between and among such units; providing
24the office location; requiring the Legislature to
25provide certain administrative support; providing
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26requirements for spending decisions and budgeting;
27requiring the office to employ persons for a specified
28purpose; requiring the office to make certain
29employment-related decisions with the approval of
30specified persons; prohibiting certain officers and
31employees of the office from certain activities
32relating to political parties and candidates;
33requiring certain parties to resign before becoming a
34candidate for election; creating s. 11.406, F.S.;
35defining the terms "appropriations project" and
36"investigation"; providing procedures for submitting
37complaints; providing procedures to be taken by the
38Public Integrity Division upon receipt of a complaint;
39authorizing the division to inspect and investigate
40certain items and locations; authorizing the division
41to agree to retain the confidentiality of such
42information; authorizing specified entities to issue
43subpoenas in a certain manner; providing procedures
44for the enforcement of such subpoenas; requiring the
45division to receive certain reports; requiring the
46Auditor General and the division to randomly select
47and review, investigate, or audit certain projects and
48entities beginning in a specified fiscal year;
49providing requirements for such reviews,
50investigations, and audits; requiring the Auditor
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51General to make certain determinations about
52recommended audits; requiring such determinations be
53reported to the Joint Legislative Auditing Committee;
54creating s. 11.407, F.S.; requiring the General
55Accountability Division of the office to conduct
56certain operational and compliance audits beginning on
57a specified date; authorizing the division to assist
58other units of the office in conducting certain audits
59and investigations; amending s. 11.42, F.S.; revising
60a requirement that the Auditor General possess certain
61requirements; requiring a deputy director of auditing
62who possesses certain qualifications be appointed in
63certain circumstances; requiring the Auditor General
64to consult with certain entities for a specified
65purpose; requiring the Auditor General to adopt
66certain rules; revising rulemaking authority of the
67Auditor General; amending s. 11.45, F.S.; defining the
68term "compliance audit"; revising the definition of
69the term "operational audit"; providing that duties of
70the office are independent of an audited entity;
71revising the entities authorized to direct the office
72to conduct an audit or engagement; revising the
73frequency with which audits and engagements may be
74conducted; specifying that certain provisions apply to
75examinations and investigations; authorizing a
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76designated representative of the office to discuss an
77audit, examination, or investigation with certain
78officials; providing an alternate deadline for
79responses to findings; revising the circumstances
80under which the Legislative Auditing Committee is
81notified of the failure of certain school boards and
82institutions to take corrective action; amending ss.
8311.47 and 11.51, F.S.; conforming provisions to
84changes made by the act; amending s. 14.32, F.S.;
85revising the entities with whom the Chief Inspector
86General is required to report and cooperate; amending
87s. 112.3187, F.S.; revising legislative intent;
88revising the types of disclosures that receive certain
89protections; amending s. 112.3188, F.S.; providing
90that the office is included in certain confidentiality
91provisions; revising the types of disclosures that
92receive certain protections; revising the reports that
93receive certain confidential protection to include
94reports of certain suspected acts; revising the
95entities authorized to receive certain confidential
96information; amending s. 112.3189, F.S.; including the
97office in the list of entities required to conduct
98certain investigations in a specified manner;
99providing that specified persons may determine that an
100investigation is not required; requiring certain
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101information from the whistle-blower's hotline be
102communicated to the office at least once per month;
103requiring such information be maintained in a certain
104manner; amending s. 112.31901, F.S.; authorizing the
105office to review certain records; amending s.
106112.3215, F.S.; revising how certain documents and
107information may be accessed for audits and
108examinations; amending s. 112.324, F.S.; authorizing
109additional entities to refer matters to the Commission
110on Ethics; amending s. 216.011, F.S.; revising the
111definition of the term "fixed capital outlay";
112amending s. 216.023, F.S.; revising the frequency with
113which a state agency must submit its legislative
114budget request; repealing s. 216.052, F.S., relating
115to community budget requests and appropriations;
116amending s. 216.137, F.S.; requiring certain
117workpapers be posted on a public website a certain
118time before a meeting or session; amending s. 216.177,
119F.S.; revising the circumstances under which a
120specified notification regarding spending authority
121may be made; amending s. 216.192, F.S.; providing that
122the approval of annual release plans is a budget
123action; amending s. 261.222, F.S.; revising conditions
124under which money may be provided for a state
125emergency; amending s. 216.262, F.S.; requiring the
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126use of the most recent removing the expiration of a
127certain procedure; amending s. 216.292, F.S.;
128authorizing specified appropriations to be transferred
129between certain entities under certain circumstances;
130authorizing the Executive Office of the Governor to
131transfer certain funds for a specified purpose;
132providing that certain transfers and adjustments are
133subject to specified procedures; removing the
134expiration of a certain review of transfers; removing
135a requirement that the Legislature authorize certain
136transfers; amending ss. 409.8134 and 409.902, F.S.;
137authorizing specified entities to submit budget
138amendments in a certain manner; amending ss. 20.055
139and 760.06, F.S.; requiring each state agency to
140review and report certain rules to the Joint
141Legislative Auditing Committee; requiring the Auditor
142General, the Joint Legislative Auditing Committee, and
143the Office of Program Policy Analysis and Government
144Accountability to jointly review certain audit
145requirements and deliver a report to certain entities
146by a specified date; requiring the report to contain
147certain information; authorizing the President of the
148Senate and the Speaker of the House of Representatives
149to provide certain personnel and support for a
150specified purpose; authorizing the Administrative
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151Procedures Committee and the Division of Law Revision
152to provide certain assistance for a specified purpose;
153providing effective dates.
154
155    Be It Enacted by the Legislature of the State of Florida:
156
157Section 1.  Subsection (3) of section 11.26, Florida
158    Statutes, is amended to read:
15911.26       Legislative employees; employment restrictions.—No
160    employee of the Legislature shall:
161(3)     No full-time legislative employee shall be otherwise
162    employed, except with the written permission of the presiding
163    officer of the house by which he or she is employed. Employees
164    of joint committees, joint offices, or the Florida
165    Accountability Office must have the permission of the presiding
166    officers of both houses.
167Section 2.  Paragraphs (a) and (b) of subsection (2) of
168    section 11.40, Florida Statutes, are amended to read:
16911.40       Legislative Auditing Committee.—
170(2)     Following notification by the Auditor General, the
171    Department of Financial Services, the Division of Bond Finance
172    of the State Board of Administration, the Governor or his or her
173    designee, or the Commissioner of Education or his or her
174    designee of the failure of a local governmental entity, district
175    school board, charter school, or charter technical career center
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176    to comply with the applicable provisions within s. 11.45(5)-(7),
177    s. 218.32(1), s. 218.38, or s. 218.503(3), the Legislative
178    Auditing Committee may schedule a hearing to determine if the
179    entity should be subject to further state action. If the
180    committee determines that the entity should be subject to
181    further state action, the committee shall:
182(a)      In the case of a local governmental entity or district
183    school board, advise direct the Department of Revenue and the
184    Department of Financial Services to withhold any funds not
185    pledged for bond debt service satisfaction which are payable to
186    such entity until the entity complies with the law. Upon receipt
187    of the committee shall specify the date that such advice, action
188    must begin, and the directive must be received by the Department
189    of Revenue and the Department of Financial Services shall have
190    the authority to withhold such funds until the entity complies
191    with the law. Beginning 30 days after receiving such advice,
192    each department must either withhold all such funds or report
193    the reasons for not doing so to the committee before the date of
194    the distribution mandated by law. The Department of Revenue and
195    the Department of Financial Services may implement this
196    paragraph.
197(b)      In the case of a special district created by:
1981.      A special act, notify the President of the Senate, the
199    Speaker of the House of Representatives, the standing committees
200    of the Senate and the House of Representatives charged with
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201    special district oversight as determined by the presiding
202    officers of each respective chamber, the legislators who
203    represent a portion of the geographical jurisdiction of the
204    special district, and the Department of Commerce that the
205    special district has failed to comply with the law. Upon receipt
206    of notification, the Department of Commerce shall proceed
207    pursuant to s. 189.062 or s. 189.067. If the special district
208    remains in noncompliance after the process set forth in s.
209    189.0651, or if a public hearing is not held, the Legislative
210    Auditing Committee may notify request the department, which
211    shall to proceed pursuant to s. 189.067(3).
2122.      A local ordinance, notify the chair or equivalent of
213    the local general-purpose government pursuant to s. 189.0652 and
214    the Department of Commerce that the special district has failed
215    to comply with the law. Upon receipt of notification, the
216    department shall proceed pursuant to s. 189.062 or s. 189.067.
217    If the special district remains in noncompliance after the
218    process set forth in s. 189.0652, or if a public hearing is not
219    held, the Legislative Auditing Committee may notify request the
220    department, which shall to proceed pursuant to s. 189.067(3).
2213.      Any manner other than a special act or local ordinance,
222    notify the Department of Commerce that the special district has
223    failed to comply with the law. Upon receipt of notification, the
224    department shall proceed pursuant to s. 189.062 or s.
225    189.067(3).
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226Section 3.  Effective November 18, 2027, subsection (3) of
227    section 11.40, Florida Statutes, is amended to read:
22811.40       Legislative Auditing Committee.—
229(3)(a)       As used in this subsection, "independent contract
230    auditor" means a state-licensed certified public accountant or
231    firm with which a state-licensed certified public accountant is
232    currently employed or associated who is actively engaged in the
233    accounting profession.
234(b)     Audits specified in this subsection cover the
235    quarterly compensation reports for the previous calendar year
236    for a random sample of 3 percent of all legislative branch
237    lobbying firms and a random sample of 3 percent of all executive
238    branch lobbying firms calculated using as the total number of
239    such lobbying firms those filing a compensation report for the
240    preceding calendar year. The committee shall provide for a
241    system of random selection of the lobbying firms to be audited.
242(c)     The committee shall create and maintain a list of not
243    less than 10 independent contract auditors approved to conduct
244    the required audits. Each lobbying firm selected for audit in
245    the random audit process may designate one of the independent
246    contract auditors from the committee's approved list. Upon
247    failure for any reason of a lobbying firm selected in the random
248    selection process to designate an independent contract auditor
249    from the committee's list within 30 calendar days after being
250    notified by the committee of its selection, the committee shall
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251    assign one of the available independent contract auditors from
252    the approved list to perform the required audit. No independent
253    contract auditor, whether designated by the lobbying firm or by
254    the committee, may perform the audit of a lobbying firm where
255    the auditor and lobbying firm have ever had a direct personal
256    relationship or any professional accounting, auditing, tax
257    advisory, or tax preparing relationship with each other. The
258    committee shall obtain a written, sworn certification subject to
259    s. 837.06, both from the randomly selected lobbying firm and
260    from the proposed independent contract auditor, that no such
261    relationship has ever existed.
262(d)     Each independent contract auditor shall be engaged by
263    and compensated solely by the state for the work performed in
264    accomplishing an audit under this subsection.
265(e)     Any violations of law, deficiencies, or material
266    misstatements discovered and noted in an audit report shall be
267    clearly identified in the audit report and be determined under
268    the rules of either house of the Legislature or under the joint
269    rules, as applicable.
270(f)     If any lobbying firm fails to give full, frank, and
271    prompt cooperation and access to books, records, and associated
272    backup documents as requested in writing by the auditor, that
273    failure shall be clearly noted by the independent contract
274    auditor in the report of audit.
275(g)     The committee shall establish procedures for the
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276    selection of independent contract auditors desiring to enter
277    into audit contracts pursuant to this subsection. Such
278    procedures shall include, but not be limited to, a rating system
279    that takes into account pertinent information, including the
280    independent contract auditor's fee proposals for participating
281    in the process. All contracts under this subsection between an
282    independent contract auditor and the Speaker of the House of
283    Representatives and the President of the Senate shall be
284    terminable by either party at any time upon written notice to
285    the other, and such contracts may contain such other terms and
286    conditions as the Speaker of the House of Representatives and
287    the President of the Senate deem appropriate under the
288    circumstances.
289(h)     The committee shall adopt guidelines that govern
290    random audits and field investigations conducted pursuant to
291    this subsection. The guidelines shall ensure that similarly
292    situated compensation reports are audited in a uniform manner.
293    The guidelines shall also be formulated to encourage compliance
294    and detect violations of the legislative and executive lobbying
295    compensation reporting requirements in ss. 11.045 and 112.3215
296    and to ensure that each audit is conducted with maximum
297    efficiency in a cost-effective manner. In adopting the
298    guidelines, the committee shall consider relevant guidelines and
299    standards of the American Institute of Certified Public
300    Accountants to the extent that such guidelines and standards are
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301    applicable and consistent with the purposes set forth in this
302    subsection.
303(i)     All audit reports of legislative lobbying firms shall,
304    upon completion by an independent contract auditor, be delivered
305    to the President of the Senate and the Speaker of the House of
306    Representatives for their respective review and handling. All
307    audit reports of executive branch lobbyists, upon completion by
308    an independent contract auditor, shall be delivered by the
309    auditor to the Commission on Ethics.
310Section 4.  Section 11.405, Florida Statutes, is created to
311    read:
31211.405       The Florida Accountability Office.—
313(1)     There is created within the Legislature the Florida
314    Accountability Office to conduct audits, reviews, examinations,
315    investigations, evaluations, and assessments; to make
316    recommendations regarding the operations, performance, and
317    fiscal management of governmental entities of this state; and to
318    report findings to the Legislature and public agencies regarding
319    fiscal transparency, quality, effectiveness, efficiency, and
320    possible improvements to the programs, operations, and
321    performance of such governmental entities. The office shall be
322    administered as directed by the Legislature or by agreement of
323    the presiding officers of the Legislature.
324(2)     The office shall consist of the following units:
325(a)     The Division of the Auditor General, headed by the
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326    Auditor General, the auditor required by s. 2, Art. III of the
327    State Constitution, appointed by both houses of the Legislature
328    acting concurrently, unless otherwise provided by joint rule of
329    the Legislature. The Auditor General's term shall end on
330    November 30 after the first general election following
331    appointment. If a vacancy occurs while the Legislature is not in
332    session, the President of the Senate and the Speaker of the
333    House of Representatives may appoint a temporary successor by
334    agreement. The Auditor General shall serve at the pleasure of
335    the Legislature. The Division of the Auditor General shall be
336    primarily responsible for financial audits required or
337    authorized by law. The Auditor General shall be primarily
338    responsible for audits authorized by s. 11.45(3)(a), (c), (g),
339    (i), (m), (r), and (v).
340(b)     The General Accountability Division, headed by the
341    General Accountability Officer appointed as provided by joint
342    rule of the Legislature or the agreement of the presiding
343    officers of the Legislature, unless otherwise organized as
344    provided by joint rule of the Legislature or the agreement of
345    the presiding officers of the Legislature. The General
346    Accountability Division shall be primarily responsible for
347    operational audits and compliance audits required or authorized
348    by law. The General Accountability Division shall be primarily
349    responsible for audits authorized by s. 11.45(3), except s.
350    11.45(3)(a), (c), (g), (i), (m), (r), and (v).
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351(c)     The Office of Program Policy Analysis and Government
352    Accountability organized as provided by joint rule of the
353    Legislature or the agreement of the presiding officers of the
354    Legislature. The Office of Program Policy Analysis and
355    Government Accountability shall be primarily responsible for
356    performance audits required or authorized by law.
357(d)     The Public Integrity Division organized as provided by
358    joint rule of the Legislature or the agreement of the presiding
359    officers of the Legislature.
360(3)     The units shall cooperate and assist one another, as
361    resources allow, in order to make the most efficient use of the
362    resources of the Florida Accountability Office. A unit may not
363    conduct an audit or investigation that may interfere or disrupt
364    the audit or investigation conducted by another unit, but
365    cooperative audits and investigations may be conducted. A unit
366    shall assist, as requested by another unit, when its expertise
367    may be effectively utilized.
368(4)     Any unit may conduct any audit or investigation
369    authorized by s. 11.45, except a financial audit expressly
370    assigned to the Division of the Auditor General.
371(5)     When an audit or investigation is required or
372    authorized by general law, the unit conducting such audit or
373    investigation shall consult with the President of the Senate and
374    the Speaker of the House of Representatives for guidance
375    regarding the objectives and scope of such audit or
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376    investigation.
377(6)(a)       The headquarters of the Florida Accountability
378    Office shall be at the state capital, but to facilitate auditing
379    and to eliminate unnecessary traveling, the Legislature may
380    establish field offices located outside the state capital.
381(b)     The Legislature shall provide sufficient
382    administrative support to assist the Florida Accountability
383    Office in all spending decisions within the annual operating
384    budget approved by the President of the Senate and the Speaker
385    of the House of Representatives. The Florida Accountability
386    Office shall employ qualified persons necessary for the
387    efficient operation of the various units. The duties and
388    compensation of such employees and a uniform personnel, job
389    classification, and pay plan for such employees shall be
390    established with the approval of the President of the Senate and
391    the Speaker of the House of Representatives, or their joint
392    designees in the units of the Florida Accountability Office.
393(7)     An officer or a salaried employee of the Florida
394    Accountability Office may not serve as the representative of any
395    political party or on any executive committee or other governing
396    body thereof; serve as an executive, officer, or employee of any
397    political party committee, organization, or association; or be
398    engaged on behalf of any candidate for public office in the
399    solicitation of votes or other activities on behalf of such
400    candidacy. The Auditor General or any employee of the Florida
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401    Accountability Office may not become a candidate for election to
402    public office unless she or he first resigns from office or
403    employment.
404Section 5.  Section 11.406, Florida Statutes, is created to
405    read:
40611.406       Public Integrity Division investigations.—
407(1)     As used in this section, the term:
408(a)     "Appropriations project" means a specific
409    appropriation or proviso defined as an appropriations project by
410    legislative rule in the year in which it was enacted.
411(b)     "Investigation" means an audit, a review, or any other
412    examination or inquiry into the factual basis of any complaint
413    investigated pursuant to subsection (2).
414(2)     The Public Integrity Division of the Florida
415    Accountability Office may receive and investigate a complaint
416    alleging fraud, waste, abuse, mismanagement, or misconduct in
417    connection with the expenditure of public funds.
418(3)     A complaint may be submitted to the Florida
419    Accountability Office by:
420(a)     The President of the Senate.
421(b)     The Speaker of the House of Representatives.
422(c)     The chair of an appropriations committee of the Senate
423    or the House of Representatives.
424(d)     Any unit of the Florida Accountability Office.
425(e)     Any inspector general.
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426(f)     A whistle-blower reporting under s. 112.3187.
427(4)(a)       Upon receipt of a complaint, the Public Integrity
428    Division shall determine whether the complaint is supported by
429    sufficient information indicating a reasonable probability of
430    fraud, waste, abuse, mismanagement, or misconduct. If the Public
431    Integrity Division determines that the complaint is not
432    supported by sufficient information, the Public Integrity
433    Division shall notify the complainant in writing and the
434    complaint shall be closed.
435(b)     If the complaint is supported by sufficient
436    information and the Public Integrity Division determines that an
437    investigation into the matter has already been initiated by
438    another agency with investigative jurisdiction, the Public
439    Integrity Division may close the complaint, in which case the
440    Public Integrity Division must notify the complainant without
441    disclosing any confidential or exempt information relating to
442    such investigation.
443(c)     If the complaint is supported by sufficient
444    information and an investigation into the matter has not already
445    been initiated as described in paragraph (b), the Public
446    Integrity Division shall, within available resources and after
447    consultation with the other units of the Florida Accountability
448    Office, conduct an investigation and issue a report of the
449    investigative findings to the complainant and the President of
450    the Senate and the Speaker of the House of Representatives. The
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451    Public Integrity Division may refer the matter to another unit
452    of the Florida Accountability Office, any appropriate law
453    enforcement agency, the Commission on Ethics, the Chief
454    Financial Officer, the Office of the Chief Inspector General, or
455    the applicable agency inspector general.
456(5)(a)       The Public Integrity Division may, when pertinent
457    to an investigation of a complaint, inspect and investigate the
458    books, records, papers, documents, data, operation, and physical
459    location of any public agency in this state, including any
460    confidential information; the public records of any entity that
461    has received direct appropriations or a direct payment of fees
462    or taxes collected by this state; and the records of any entity
463    that has contracted with this state whose records are subject to
464    public access pursuant to s. 287.058(1)(c). The Public Integrity
465    Division may agree to retain the confidentiality of confidential
466    information pursuant to s. 11.0431(2)(a).
467(b)     Upon request of the Public Integrity Division, the
468    Legislative Auditing Committee or any other committee of the
469    Legislature may issue subpoenas and subpoenas duces tecum, as
470    provided in s. 11.143, to compel testimony or the production of
471    evidence when deemed necessary to an investigation authorized by
472    this section. Consistent with s. 11.143, such subpoenas and
473    subpoenas duces tecum may be issued as provided by applicable
474    legislative rules or, in the absence of applicable legislative
475    rules, by the chair of the Legislative Auditing Committee with
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476    the approval of the Legislative Auditing Committee and the
477    President of the Senate and the Speaker of the House of
478    Representatives, or with the approval of the President of the
479    Senate or the Speaker of the House of Representatives if such
480    officer alone designated the Legislative Auditing Committee.
481(c)     If the Legislature is not in session when a witness
482    fails or refuses to comply with a lawful subpoena or subpoena
483    duces tecum issued pursuant to this subsection, the subpoena or
484    subpoena duces tecum may be enforced as provided in s. 11.143,
485    and the Public Integrity Division, on behalf of the committee
486    issuing the subpoena or subpoena duces tecum, may file a
487    complaint before any circuit court of this state to enforce the
488    subpoena or subpoena duces tecum. Upon the filing of such
489    complaint, the court shall take jurisdiction of the witness and
490    the subject matter of the complaint and shall direct the witness
491    to respond to all lawful questions and to produce all lawfully
492    demanded documentary evidence in the possession of the witness.
493    The failure of a witness to comply with such order constitutes a
494    direct and criminal contempt of court and the court shall punish
495    the witness accordingly.
496(d)     When the Legislature is in session, upon request of
497    the Public Integrity Division directed to the committee issuing
498    the subpoena or subpoena duces tecum, either house of the
499    Legislature may seek compliance with the subpoena or subpoena
500    duces tecum in accordance with the State Constitution, general
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501    law, the joint rules of the Legislature, or the rules of the
502    house of the Legislature whose committee issued the subpoena or
503    subpoena duces tecum.
504(6)     The Public Integrity Division shall receive copies of
505    all reports required by ss. 14.32, 17.325, and 20.055.
506(7)(a)       Beginning with the 2027-2028 fiscal year, the
507    Auditor General and the Public Integrity Division, within
508    available resources, shall randomly select and review
509    appropriations projects appropriated in the prior fiscal year
510    and, if appropriate, investigate and recommend an audit of such
511    projects. The review, investigation, or audit may be delayed on
512    a selected project until a subsequent year if the timeline of
513    the project warrants such delay. Each review, investigation, or
514    audit must include, but is not limited to, an evaluation of the
515    appropriations project recipient's efficient and effective
516    administration of the project. When an audit is recommended by
517    the Public Integrity Division under this subsection, the Auditor
518    General shall determine whether the audit is appropriate. All
519    such determinations shall be reported to the Joint Legislative
520    Auditing Committee.
521(b)     Beginning with the 2027-2028 fiscal year, the Auditor
522    General and the Public Integrity Division, within available
523    resources, may select and review, investigate, or audit the
524    financial activities of any political subdivision, special
525    district, public authority, public hospital, state or local
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526    council or commission, unit of local government, or public
527    education entity in this state, as well as any authority,
528    council, commission, direct-support organization, institution,
529    foundation, or similar entity created by law or ordinance to
530    pursue a public purpose, entitled by law or ordinance to any
531    distribution of tax or fee revenues, or organized for the sole
532    purpose of supporting one of the public entities listed in this
533    paragraph.
534Section 6.  Section 11.407, Florida Statutes, is created to
535    read:
53611.407       General Accountability Division audits.—
537    Beginning on January 1, 2027, the General Accountability
538    Division of the Florida Accountability Office shall conduct all
539    operational audits and compliance audits required by law,
540    including those previously assigned to the Auditor General or
541    the Office of Program Policy Analysis and Government
542    Accountability. The division may assist other units of the
543    Florida Accountability Office in conducting any audit or
544    investigation and conduct other audits authorized by law after
545    consultation with other units of the Florida Accountability
546    Office or as requested by the President of the Senate or the
547    Speaker of the House of Representatives.
548Section 7.  Section 11.42, Florida Statutes, is amended to
549    read:
55011.42       The Auditor General.—
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551(1)     The Auditor General appointed in this section is the
552    auditor that is required by s. 2, Art. III of the State
553    Constitution.
554(1)(2)       The Auditor General shall be appointed to office to
555    serve at the pleasure of the Legislature, by a majority vote of
556    the members of the Legislative Auditing Committee, subject to
557    confirmation by both houses of the Legislature. At the time of
558    her or his appointment, the Auditor General shall have been
559    certified under the Public Accountancy Law in this state for a
560    period of at least 10 years and shall have had not less than 10
561    years' experience in an accounting or auditing related field.
562    Vacancies in the office shall be filled in the same manner as
563    the original appointment.
564(3)(a)       To carry out her or his duties the Auditor General
565    shall make all spending decisions within the annual operating
566    budget approved by the President of the Senate and the Speaker
567    of the House of Representatives. The Auditor General shall
568    employ qualified persons necessary for the efficient operation
569    of the Auditor General's office and shall fix their duties and
570    compensation and, with the approval of the President of the
571    Senate and the Speaker of the House of Representatives, shall
572    adopt and administer a uniform personnel, job classification,
573    and pay plan for such employees.
574(2)(b)       No person shall be employed as a financial auditor
575    who does not possess the qualifications to take the examination
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576    for a certificate as certified public accountant under the laws
577    of this state, and no person shall be employed or retained as
578    legal adviser, on either a full-time or a part-time basis, who
579    is not a member of The Florida Bar.
580(3)(4)       The Auditor General, before entering upon the
581    duties of the office, shall take and subscribe the oath of
582    office required of state officers by the State Constitution.
583(5)     The appointment of the Auditor General may be
584    terminated at any time by a majority vote of both houses of the
585    Legislature.
586(6)(a)       The headquarters of the Auditor General shall be at
587    the state capital, but to facilitate auditing and to eliminate
588    unnecessary traveling the Auditor General may establish field
589    offices located outside the state capital. The Auditor General
590    shall be provided with adequate quarters to carry out the
591    position's functions in the state capital and in other areas of
592    the state.
593(b)     All payrolls and vouchers for the operations of the
594    Auditor General's office shall be submitted to the Chief
595    Financial Officer and, if found to be correct, payments shall be
596    issued therefor.
597(4)(7)       The Auditor General, in consultation with the units
598    of the Florida Accountability Office, may make and enforce
599    reasonable rules and regulations necessary to facilitate audits
600    which the Florida Accountability Office she or he is authorized
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601    to perform. The Auditor General shall consult with other units
602    of the Florida Accountability Office and incorporate into such
603    rules the suggestions of each unit that may lead to more timely
604    and effective audits, examinations, and investigations.
605(8)     No officer or salaried employee of the Office of the
606    Auditor General shall serve as the representative of any
607    political party or on any executive committee or other governing
608    body thereof; serve as an executive, officer, or employee of any
609    political party committee, organization, or association; or be
610    engaged on behalf of any candidate for public office in the
611    solicitation of votes or other activities in behalf of such
612    candidacy. Neither the Auditor General nor any employee of the
613    Auditor General may become a candidate for election to public
614    office unless she or he first resigns from office or employment.
615    No officer or salaried employee of the Auditor General shall
616    actively engage in any other business or profession or be
617    otherwise employed without the prior written permission of the
618    Auditor General.
619(9)     Sections 11.25(1) and 11.26 shall not apply to the
620    Auditor General.
621Section 8.  Section 11.45, Florida Statutes, is amended to
622    read:
62311.45       Definitions; duties; authorities; reports; rules.—
624(1)     DEFINITIONS.—As used in ss. 11.40-11.51, the term:
625(a)     "Abuse" means behavior that is deficient or improper
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626    when compared with behavior that a prudent person would consider
627    a reasonable and necessary operational practice given the facts
628    and circumstances. The term includes the misuse of authority or
629    position for personal gain.
630(b)     "Audit" means a financial audit, operational audit, or
631    performance audit.
632(c)     "Compliance audit" means an operational audit or a
633    performance audit directed at the systems and processes,
634    governance, legal compliance, regulations, and contracts of an
635    agency, a program, or an activity, as well as any other
636    objectives specified by the entity requesting or directing the
637    examination.
638(d)(c)       "County agency" means a board of county
639    commissioners or other legislative and governing body of a
640    county, however styled, including that of a consolidated or
641    metropolitan government, a clerk of the circuit court, a
642    separate or ex officio clerk of the county court, a sheriff, a
643    property appraiser, a tax collector, a supervisor of elections,
644    or any other officer in whom any portion of the fiscal duties of
645    a body or officer expressly stated in this paragraph are
646    separately placed by law.
647(e)(d)       "Financial audit" means an examination of financial
648    statements in order to express an opinion on the fairness with
649    which they are presented in conformity with generally accepted
650    accounting principles and an examination to determine whether
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651    operations are properly conducted in accordance with legal and
652    regulatory requirements. Financial audits must be conducted in
653    accordance with auditing standards generally accepted in the
654    United States and government auditing standards. When
655    applicable, the scope of financial audits must encompass the
656    additional activities necessary to establish compliance with the
657    Single Audit Act Amendments of 1996, 31 U.S.C. ss. 7501-7507,
658    and other applicable federal law.
659(f)(e)       "Fraud" means obtaining something of value through
660    willful misrepresentation, including, but not limited to,
661    intentional misstatements or intentional omissions of amounts or
662    disclosures in financial statements to deceive users of
663    financial statements, theft of an entity's assets, bribery, or
664    the use of one's position for personal enrichment through the
665    deliberate misuse or misapplication of an organization's
666    resources.
667(g)(f)       "Governmental entity" means a state agency, a
668    county agency, or any other entity, however styled, that
669    independently exercises any type of state or local governmental
670    function.
671(h)(g)       "Local governmental entity" means a county agency,
672    municipality, tourist development council, county tourism
673    promotion agency, or special district as defined in s. 189.012.
674    The term does not include any housing authority established
675    under chapter 421.
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676(i)(h)       "Management letter" means a statement of the
677    auditor's comments and recommendations.
678(j)(i)       "Operational audit" means an audit whose purpose is
679    to evaluate management's performance in establishing and
680    maintaining internal controls, including controls designed to
681    prevent and detect fraud, waste, and abuse, and in administering
682    assigned responsibilities in accordance with applicable laws,
683    administrative rules, contracts, grant agreements, and other
684    guidelines. Operational audits must be conducted in accordance
685    with government auditing standards or include a written
686    explanation for any departures from such standards in the audit
687    report. Such audits examine internal controls that are designed
688    and placed in operation to promote and encourage the achievement
689    of management's control objectives in the categories of
690    compliance, economic and efficient operations, reliability of
691    financial records and reports, and safeguarding of assets, and
692    identify weaknesses in those internal controls.
693(k)(j)       "Performance audit" means an examination of a
694    program, activity, or function of a governmental entity,
695    conducted in accordance with applicable government auditing
696    standards or auditing and evaluation standards of other
697    appropriate authoritative bodies. The term includes an
698    examination of issues related to:
6991.      Economy, efficiency, or effectiveness of the program.
7002.      Structure or design of the program to accomplish its
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701    goals and objectives.
7023.      Adequacy of the program to meet the needs identified by
703    the Legislature or governing body.
7044.      Alternative methods of providing program services or
705    products.
7065.      Goals, objectives, and performance measures used by the
707    agency to monitor and report program accomplishments.
7086.      The accuracy or adequacy of public documents, reports,
709    or requests prepared under the program by state agencies.
7107.      Compliance of the program with appropriate policies,
711    rules, or laws.
7128.      Any other issues related to governmental entities as
713    directed by the Legislative Auditing Committee.
714(l)(k)       "Political subdivision" means a separate agency or
715    unit of local government created or established by law and
716    includes, but is not limited to, the following and the officers
717    thereof: authority, board, branch, bureau, city, commission,
718    consolidated government, county, department, district,
719    institution, metropolitan government, municipality, office,
720    officer, public corporation, town, or village.
721(m)(l)       "State agency" means a separate agency or unit of
722    state government created or established by law and includes, but
723    is not limited to, the following and the officers thereof:
724    authority, board, branch, bureau, commission, department,
725    division, institution, office, officer, or public corporation,
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726    as the case may be, except any such agency or unit within the
727    legislative branch of state government other than the Florida
728    Public Service Commission.
729(n)(m)       "Waste" means the act of using or expending
730    resources unreasonably, carelessly, extravagantly, or for no
731    useful purpose.
732(2)     DUTIES.—The Florida Accountability Office Auditor
733    General shall:
734(a)     Conduct audits of records and perform related duties
735    as prescribed by law, concurrent resolution of the Legislature,
736    or as directed by the Legislative Auditing Committee.
737(b)     Annually conduct a financial audit of state
738    government.
739(c)     Annually conduct financial audits of all state
740    universities and Florida College System institutions and verify
741    the accuracy of the amounts certified by each state university
742    and Florida College System institution chief financial officer
743    pursuant to ss. 1011.45 and 1011.84.
744(d)     Annually conduct financial audits of the accounts and
745    records of all district school boards in counties with
746    populations of less than 150,000, according to the most recent
747    federal decennial statewide census; and the Florida School for
748    the Deaf and the Blind.
749(e)     Once every 3 years, conduct financial audits of the
750    accounts and records of all district school boards in counties
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751    that have populations of 150,000 or more, according to the most
752    recent federal decennial statewide census.
753(f)      At least every 3 years, conduct operational audits of
754    the accounts and records of state agencies, state universities,
755    state colleges, district school boards, the Florida Clerks of
756    Court Operations Corporation, water management districts, and
757    the Florida School for the Deaf and the Blind.
758(g)      At least every 3 years, conduct a performance audit of
759    the local government financial reporting system, which, for the
760    purpose of this chapter, means any statutory provision related
761    to local government financial reporting. The purpose of such an
762    audit is to determine the accuracy, efficiency, and
763    effectiveness of the reporting system in achieving its goals and
764    to make recommendations to the local governments, the Governor,
765    and the Legislature as to how the reporting system can be
766    improved and how program costs can be reduced. The Office of
767    Program Policy Analysis and Government Accountability Auditor
768    General shall determine the scope of the audits. The local
769    government financial reporting system should provide for the
770    timely, accurate, uniform, and cost-effective accumulation of
771    financial and other information that can be used by the members
772    of the Legislature and other appropriate officials to accomplish
773    the following goals:
7741.      Enhance citizen participation in local government;
7752.      Improve the financial condition of local governments;
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7763.      Provide essential government services in an efficient
777    and effective manner; and
7784.      Improve decisionmaking on the part of the Legislature,
779    state agencies, and local government officials on matters
780    relating to local government.
781(h)      At least every 3 years, conduct a performance audit of
782    the Department of Revenue's administration of the ad valorem tax
783    laws as described in s. 195.096. The audit report shall report
784    on the activities of the ad valorem tax program of the
785    Department of Revenue related to the ad valorem tax rolls. The
786    Office of Program Policy Analysis and Government Accountability
787    Auditor General shall include, for at least four counties
788    reviewed, findings as to the accuracy of assessment procedures,
789    projections, and computations made by the department, using the
790    same generally accepted appraisal standards and procedures to
791    which the department and the property appraisers are required to
792    adhere. However, the report may not include any findings or
793    statistics related to any ad valorem tax roll that is in
794    litigation between the state and county officials at the time
795    the report is issued.
796(i)      Once every 3 years, review a sample of internal audit
797    reports at each state agency, as defined in s. 20.055(1), to
798    determine compliance with current Standards for the Professional
799    Practice of Internal Auditing or, if appropriate, government
800    auditing standards.
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801(j)     Conduct audits of local governmental entities when
802    determined to be necessary by any unit of the Florida
803    Accountability Office the Auditor General, when directed by the
804    Legislative Auditing Committee, or when otherwise required by
805    law. No later than 18 months after the release of the audit
806    report, the applicable unit Auditor General shall perform such
807    appropriate followup procedures as he or she deems necessary to
808    determine the audited entity's progress in addressing the
809    findings and recommendations contained within the Auditor
810    General's previous report. The applicable unit Auditor General
811    shall notify each member of the audited entity's governing body
812    and the Legislative Auditing Committee of the results of its his
813    or her determination. For purposes of this paragraph, local
814    governmental entities do not include water management districts.
815(k)     Contact each district school board, as defined in s.
816    1003.01(7), with the findings and recommendations contained
817    within the Auditor General's previous operational audit report.
818    The district school board shall provide the Florida
819    Accountability Office Auditor General with evidence of the
820    initiation of corrective action within 45 days after the date it
821    is requested by the Florida Accountability Office Auditor
822    General and evidence of completion of corrective action within
823    180 days after the date it is requested by the Florida
824    Accountability Office Auditor General. If the district school
825    board fails to provide such evidence comply with the Auditor
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826    General's request or is unable to take corrective action within
827    the required timeframe, the Florida Accountability Office
828    Auditor General shall notify the Legislative Auditing Committee.
829(l)     At least once every 3 years, conduct operational
830    audits of the accounts and records of eligible nonprofit
831    scholarship-funding organizations receiving eligible
832    contributions under s. 1002.395, including any contracts for
833    services with related entities, to determine compliance with the
834    provisions of that section. Such audits shall include, but not
835    be limited to, a determination of the eligible nonprofit
836    scholarship-funding organization's compliance with s.
837    1002.395(6)(l). The Florida Accountability Office Auditor
838    General shall provide its report on the results of the audits to
839    the Governor, the President of the Senate, the Speaker of the
840    House of Representatives, the Chief Financial Officer, and the
841    Legislative Auditing Committee, within 30 days after of
842    completion of the audit.
843(m)     At least once every 7 years, conduct an operational
844    and financial audit of each large-hub commercial service
845    airport. Each operational audit shall include, at a minimum, an
846    assessment of compliance with s. 332.0075, including compliance
847    with chapter 287, and compliance with the public records and
848    public meetings laws of this state. For purposes of this
849    paragraph, the term "large-hub commercial service airport" means
850    a publicly owned airport that has at least 1 percent of the
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851    annual passenger boardings in the United States as reported by
852    the Federal Aviation Administration.
853(n)     At least once every 3 years, conduct an operational
854    audit of the Florida Birth-Related Neurological Injury
855    Compensation Association. Each operational audit shall include,
856    at a minimum, an assessment of compliance with ss. 766.303-
857    766.315 and compliance with the public records and public
858    meetings laws of this state. The first operational audit must be
859    completed by August 15, 2021.
860
861    Each unit of the Florida Accountability Office Auditor General
862    shall perform its his or her duties independently from an
863    audited entity, exercising objective and impartial judgment, but
864    under the general policies established by the Legislative
865    Auditing Committee or the Legislature. This subsection does not
866    limit the Florida Accountability Office's Auditor General's
867    discretionary authority to conduct other audits or engagements
868    of governmental entities as authorized in subsection (3).
869(3)     AUTHORITY FOR AUDITS AND OTHER ENGAGEMENTS.—Any unit
870    of the Florida Accountability Office Auditor General may,
871    pursuant to its his or her own discretion authority, or at the
872    direction of the Legislative Auditing Committee, the President
873    of the Senate, or the Speaker of the House of Representatives,
874    conduct audits or other engagements as determined appropriate by
875    the unit Auditor General of:
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876(a)     The accounts and records of any governmental entity
877    created or established by law.
878(b)     The information technology programs, activities,
879    functions, or systems of any governmental entity created or
880    established by law.
881(c)     The accounts and records of any charter school created
882    or established by law.
883(d)     The accounts and records of any direct-support
884    organization or citizen support organization created or
885    established by law. The Florida Accountability Office Auditor
886    General is authorized to require and receive any records from
887    the direct-support organization or citizen support organization,
888    or from its independent auditor.
889(e)     The public records associated with any appropriation
890    made by the Legislature to a nongovernmental agency,
891    corporation, or person. All records of a nongovernmental agency,
892    corporation, or person with respect to the receipt and
893    expenditure of such an appropriation shall be public records and
894    shall be treated in the same manner as other public records are
895    under general law.
896(f)     State financial assistance provided to any nonstate
897    entity as defined by s. 215.97.
898(g)     The Tobacco Settlement Financing Corporation created
899    pursuant to s. 215.56005.
900(h)     Any purchases of federal surplus lands for use as
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901    sites for correctional facilities as described in s. 253.037.
902(i)     The Florida Development Finance Corporation or the
903    capital development board or the programs or entities created by
904    the board. The audit or report may not reveal the identity of
905    any person who has anonymously made a donation to the board
906    pursuant to this paragraph. The identity of a donor or
907    prospective donor to the board who desires to remain anonymous
908    and all information identifying such donor or prospective donor
909    are confidential and exempt from the provisions of s. 119.07(1)
910    and s. 24(a), Art. I of the State Constitution. Such anonymity
911    shall be maintained in the auditor's report.
912(j)     The records pertaining to the use of funds from
913    voluntary contributions on a motor vehicle registration
914    application or on a driver license application authorized
915    pursuant to ss. 320.023 and 322.081.
916(k)     The records pertaining to the use of funds from the
917    sale of specialty license plates described in chapter 320.
918(l)     The acquisitions and divestitures related to the
919    Florida Communities Trust Program created pursuant to chapter
920    380.
921(m)     The Florida Water Pollution Control Financing
922    Corporation created pursuant to s. 403.1837.
923(n)     The school readiness program, including the early
924    learning coalitions under part VI of chapter 1002.
925(o)     CareerSource Florida, Inc., the state board as defined
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926    in s. 445.002, or the programs or entities created by the state
927    board under s. 445.004.
928(p)     The corporation defined in s. 455.32 that is under
929    contract with the Department of Business and Professional
930    Regulation to provide administrative, investigative,
931    examination, licensing, and prosecutorial support services in
932    accordance with the provisions of s. 455.32 and the practice act
933    of the relevant profession.
934(q)     The Florida Engineers Management Corporation created
935    pursuant to chapter 471.
936(r)     The books and records of any permitholder that
937    conducts race meetings or jai alai exhibitions under chapter
938    550.
939(s)     The corporation defined in part II of chapter 946,
940    known as the Prison Rehabilitative Industries and Diversified
941    Enterprises, Inc., or PRIDE Enterprises.
942(t)     The Florida Virtual School.
943(u)     Virtual education providers receiving state funds or
944    funds from local ad valorem taxes.
945(v)     The accounts and records of a nonprofit scholarship-
946    funding organization participating in a state sponsored
947    scholarship program authorized by chapter 1002.
948(w)     The Florida Tourism Industry Marketing Corporation.
949(x)     Tourist development councils and county tourism
950    promotion agencies.
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951(4)     SCHEDULING AND STAFFING OF AUDITS.—
952(a)     Each financial audit required or authorized by this
953    section, when practicable, shall be made and completed within
954    not more than 9 months following the end of each audited fiscal
955    year of the state agency or political subdivision, or at such
956    lesser time which may be provided by law or concurrent
957    resolution or directed by the Legislative Auditing Committee.
958    When the Florida Accountability Office Auditor General
959    determines that conducting any audit or engagement otherwise
960    required by law would not be possible due to workload or would
961    not be an efficient or effective use of its his or her resources
962    based on an assessment of risk, then, in its his or her
963    discretion, the Florida Accountability Office Auditor General
964    may temporarily or indefinitely postpone such audits or other
965    engagements for such period or any portion thereof, unless
966    otherwise directed by the committee.
967(b)     The Florida Accountability Office Auditor General may,
968    when in his or her judgment it is necessary, designate and
969    direct any auditor employed by the Florida Accountability Office
970    Auditor General to audit any accounts or records within the
971    authority of the Florida Accountability Office Auditor General
972    to audit. The auditor shall report his or her findings for
973    review by the Florida Accountability Office Auditor General,
974    which who shall prepare the audit report.
975(c)     The audit report when final shall be a public record.
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976     The audit workpapers and notes are not a public record; however,
977     those workpapers necessary to support the computations in the
978     final audit report may be made available by a majority vote of
979     the Legislative Auditing Committee after a public hearing
980     showing proper cause. The audit workpapers and notes shall be
981     retained by the Florida Accountability Office Auditor General
982     until no longer useful in its his or her proper functions, after
983     which time they may be destroyed.
984(d)     At the conclusion of the audit, examination, or
985     investigation, the Florida Accountability Office Auditor General
986     or the designated representative of the Florida Accountability
987     Office Auditor General's designated representative shall discuss
988     the audit, examination, or investigation with the official whose
989     office is subject to audit and submit to that official a list of
990     the Florida Accountability Office's Auditor General's findings
991     which may be included in the audit report. If the official is
992     not available for receipt of the list of audit findings, then
993     delivery is presumed to be made when it is delivered to his or
994     her office. The official shall submit to the Florida
995     Accountability Office Auditor General or the designated
996     representative, within 30 days after the receipt of the list of
997     findings, or within 15 days if specified in writing with the
998     delivery of the findings, his or her written statement of
999     explanation or rebuttal concerning all of the findings,
1000      including corrective action to be taken to preclude a recurrence
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1001      of all findings.
1002  (e)     The Florida Accountability Office Auditor General
1003      shall provide the successor independent certified public
1004      accountant of a district school board with access to the prior
1005      year's working papers in accordance with the Statements on
1006      Auditing Standards, including documentation of planning,
1007      internal control, audit results, and other matters of continuing
1008      accounting and auditing significance, such as the working paper
1009      analysis of balance sheet accounts and those relating to
1010      contingencies.
1011  (5)     PETITION FOR AN AUDIT BY THE FLORIDA ACCOUNTABILITY
1012      OFFICE AUDITOR GENERAL.—
1013  (a)     The Legislative Auditing Committee shall direct the
1014      Florida Accountability Office Auditor General to make an audit
1015      of any municipality whenever petitioned to do so by at least 20
1016      percent of the registered electors in the last general election
1017      of that municipality pursuant to this subsection. The supervisor
1018      of elections of the county in which the municipality is located
1019      shall certify whether or not the petition contains the
1020      signatures of at least 20 percent of the registered electors of
1021      the municipality. After the completion of the audit, the Florida
1022      Accountability Office Auditor General shall determine whether
1023      the municipality has the fiscal resources necessary to pay the
1024      cost of the audit. The municipality shall pay the cost of the
1025      audit within 90 days after the Florida Accountability Office's
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1026      Auditor General's determination that the municipality has the
1027      available resources. If the municipality fails to pay the cost
1028      of the audit, the Department of Revenue shall, upon
1029      certification of the Florida Accountability Office Auditor
1030      General, withhold from that portion of the distribution pursuant
1031      to s. 212.20(6)(d)5. which is distributable to such
1032      municipality, a sum sufficient to pay the cost of the audit and
1033      shall deposit that sum into the General Revenue Fund of the
1034      state.
1035  (b)      At least one registered elector in the most recent
1036      general election must file a letter of intent with the municipal
1037      clerk before prior to any petition of the electors of that
1038      municipality for the purpose of an audit. Each petition must be
1039      submitted to the supervisor of elections and contain, at a
1040      minimum:
1041  1.      The elector's printed name;
1042  2.      The signature of the elector;
1043  3.      The elector's residence address;
1044  4.      The elector's date of birth; and
1045  5.      The date signed.
1046
1047      All petitions must be submitted for verification within 1
1048      calendar year after the audit petition origination by the
1049      municipal electors.
1050  (6)      REQUEST BY A LOCAL GOVERNMENTAL ENTITY FOR AN AUDIT BY
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1051      THE FLORIDA ACCOUNTABILITY OFFICE AUDITOR GENERAL.—Whenever a
1052      local governmental entity requests the Florida Accountability
1053      Office Auditor General to conduct an audit of all or part of its
1054      operations and the Florida Accountability Office Auditor General
1055      conducts the audit under its his or her own authority or at the
1056      direction of the Legislative Auditing Committee, the expenses of
1057      the audit shall be paid by the local governmental entity. The
1058      Florida Accountability Office Auditor General shall estimate the
1059      cost of the audit. Fifty percent of the cost estimate shall be
1060      paid by the local governmental entity before the initiation of
1061      the audit and deposited into the General Revenue Fund of the
1062      state. After the completion of the audit, the Florida
1063      Accountability Office Auditor General shall notify the local
1064      governmental entity of the actual cost of the audit. The local
1065      governmental entity shall remit the remainder of the cost of the
1066      audit to the Florida Accountability Office Auditor General for
1067      deposit into the General Revenue Fund of this the state. If the
1068      local governmental entity fails to comply with paying the
1069      remaining cost of the audit, the Florida Accountability Office
1070      Auditor General shall notify the Legislative Auditing Committee.
1071  (7)     FLORIDA ACCOUNTABILITY OFFICE AUDITOR GENERAL
1072      REPORTING REQUIREMENTS.—
1073  (a)     The Auditor General shall notify the Legislative
1074      Auditing Committee of any local governmental entity, district
1075      school board, charter school, or charter technical career center
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1076      that does not comply with the reporting requirements of s.
1077      218.39.
1078  (b)     The Florida Accountability Office Auditor General, in
1079      consultation with the Board of Accountancy, shall review all
1080      audit reports submitted pursuant to s. 218.39. The Auditor
1081      General shall request any significant items that were omitted in
1082      violation of a rule adopted by the Auditor General. The items
1083      must be provided within 45 days after the date of the request.
1084      If the governmental entity does not comply with the Auditor
1085      General's request, the Auditor General shall notify the
1086      Legislative Auditing Committee.
1087  (c)     The Auditor General shall provide annually a list of
1088      those special districts which are not in compliance with s.
1089      218.39 to the Special District Accountability Program of the
1090      Department of Commerce.
1091  (d)     During the Florida Accountability Office's Auditor
1092      General's review of audit reports, it he or she shall contact
1093      those units of local government, as defined in s. 218.403, that
1094      are not in compliance with s. 218.415 and request evidence of
1095      corrective action. The unit of local government shall provide
1096      the Florida Accountability Office Auditor General with evidence
1097      of corrective action within 45 days after the date it is
1098      requested by the Florida Accountability Office Auditor General.
1099      If the unit of local government fails to comply with the Florida
1100      Accountability Office's Auditor General's request, the Florida
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1101      Accountability Office Auditor General shall notify the
1102      Legislative Auditing Committee.
1103  (e)     The Florida Accountability Office Auditor General
1104      shall notify the Governor or the Commissioner of Education, as
1105      appropriate, and the Legislative Auditing Committee of any audit
1106      report reviewed by the office Auditor General pursuant to
1107      paragraph (b) which contains a statement that a local
1108      governmental entity, charter school, charter technical career
1109      center, or district school board has met one or more of the
1110      conditions specified in s. 218.503. If the Auditor General
1111      requests a clarification regarding information included in an
1112      audit report to determine whether a local governmental entity,
1113      charter school, charter technical career center, or district
1114      school board has met one or more of the conditions specified in
1115      s. 218.503, the requested clarification must be provided within
1116      45 days after the date of the request. If the local governmental
1117      entity, charter school, charter technical career center, or
1118      district school board does not comply with the Florida
1119      Accountability Office's Auditor General's request, the office
1120      Auditor General shall notify the Legislative Auditing Committee.
1121      If, after obtaining the requested clarification, the Florida
1122      Accountability Office Auditor General determines that the local
1123      governmental entity, charter school, charter technical career
1124      center, or district school board has met one or more of the
1125      conditions specified in s. 218.503, the office he or she shall
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1126      notify the Governor or the Commissioner of Education, as
1127      appropriate, and the Legislative Auditing Committee.
1128  (f)     The Florida Accountability Office Auditor General
1129      shall annually compile and transmit to the President of the
1130      Senate, the Speaker of the House of Representatives, and the
1131      Legislative Auditing Committee a summary of significant findings
1132      and financial trends identified in audit reports reviewed in
1133      paragraph (b) or otherwise identified by the Florida
1134      Accountability Office's Auditor General's review of such audit
1135      reports and financial information, and identified in audits of
1136      district school boards conducted by the office Auditor General.
1137      The Florida Accountability Office Auditor General shall include
1138      financial information provided pursuant to s. 218.32(1)(e) for
1139      entities with fiscal years ending on or after June 30, 2003,
1140      within the office's his or her reports submitted pursuant to
1141      this paragraph.
1142  (g)     If the Florida Accountability Office Auditor General
1143      discovers significant errors, improper practices, or other
1144      significant discrepancies in connection with its his or her
1145      audits of a state agency or state officer, the Florida
1146      Accountability Office Auditor General shall notify the President
1147      of the Senate, the Speaker of the House of Representatives, and
1148      the Legislative Auditing Committee. The President of the Senate
1149      and the Speaker of the House of Representatives shall promptly
1150      forward a copy of the notification to the chairs of the
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1151      respective legislative committees, which in the judgment of the
1152      President of the Senate and the Speaker of the House of
1153      Representatives are substantially concerned with the functions
1154      of the state agency or state officer involved. Thereafter, and
1155      in no event later than the 10th day of the next succeeding
1156      legislative session, the person in charge of the state agency
1157      involved, or the state officer involved, as the case may be,
1158      shall explain in writing to the President of the Senate, the
1159      Speaker of the House of Representatives, and to the Legislative
1160      Auditing Committee the reasons or justifications for such
1161      errors, improper practices, or other significant discrepancies
1162      and the corrective measures, if any, taken by the agency.
1163  (h)     The Florida Accountability Office Auditor General
1164      shall annually compile and transmit to the President of the
1165      Senate, the Speaker of the House of Representatives, and the
1166      Legislative Auditing Committee by December 1 of each year a
1167      report that includes a projected 2-year work plan identifying
1168      the audit and other accountability activities to be undertaken
1169      and a list of statutory and fiscal changes recommended by the
1170      Florida Accountability Office Auditor General. The Florida
1171      Accountability Office Auditor General may also transmit
1172      recommendations at other times of the year when the information
1173      would be timely and useful for the Legislature.
1174  (i)     The Florida Accountability Office Auditor General
1175      shall annually transmit by July 15, to the President of the
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1176      Senate, the Speaker of the House of Representatives, and the
1177      Department of Financial Services, a list of all school
1178      districts, charter schools, charter technical career centers,
1179      Florida College System institutions, state universities, and
1180      local governmental entities that have failed to comply with the
1181      transparency requirements as identified in the audit reports
1182      reviewed pursuant to paragraph (b) and those conducted pursuant
1183      to subsection (2).
1184  (j)      The Florida Accountability Office Auditor General
1185      shall notify the Legislative Auditing Committee of any financial
1186      or operational audit report prepared pursuant to this section
1187      which indicates that a district school board, state university,
1188      or Florida College System institution has failed to take full
1189      corrective action in response to a recommendation that was
1190      included in the two preceding financial reports or any preceding
1191      operational audit report reports.
1192  1.      The committee may direct the district school board or
1193      the governing body of the state university or Florida College
1194      System institution to provide a written statement to the
1195      committee explaining why full corrective action has not been
1196      taken or, if the governing body intends to take full corrective
1197      action, describing the corrective action to be taken and when it
1198      will occur.
1199  2.      If the committee determines that the written statement
1200      is not sufficient, the committee may require the chair of the
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1201      district school board or the chair of the governing body of the
1202      state university or Florida College System institution, or the
1203      chair's designee, to appear before the committee.
1204  3.      If the committee determines that the district school
1205      board, state university, or Florida College System institution
1206      has failed to take full corrective action for which there is no
1207      justifiable reason or has failed to comply with committee
1208      requests made pursuant to this section, the committee shall
1209      refer the matter to the State Board of Education or the Board of
1210      Governors, as appropriate, to proceed in accordance with s.
1211      1008.32 or s. 1008.322, respectively.
1212  (8)      RULES OF THE AUDITOR GENERAL.—The Auditor General, in
1213      consultation with the Board of Accountancy, shall adopt rules
1214      for the form and conduct of all financial audits performed by
1215      independent certified public accountants pursuant to ss.
1216      215.981, 218.39, 1001.453, 1002.395, 1004.28, and 1004.70. The
1217      rules for audits of local governmental entities, charter
1218      schools, charter technical career centers, and district school
1219      boards must include, but are not limited to, requirements for
1220      the reporting of information necessary to carry out the purposes
1221      of the Local Governmental Entity, Charter School, Charter
1222      Technical Career Center, and District School Board Financial
1223      Emergencies Act as stated in s. 218.501.
1224  (9)      TECHNICAL ADVICE PROVIDED BY THE AUDITOR GENERAL.—The
1225      Auditor General may provide technical advice to:
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1226  (a)     The Department of Education in the development of a
1227      compliance supplement for the financial audit of a district
1228      school board conducted by an independent certified public
1229      accountant.
1230  (b)     Governmental entities on their financial and
1231      accounting systems, procedures, and related matters.
1232  (c)     Governmental entities on promoting the building of
1233      competent and efficient accounting and internal audit
1234      organizations in their offices.
1235  Section 9.  Section 11.47, Florida Statutes, is amended to
1236      read:
1237  11.47       Penalties; failure to make a proper audit or
1238      examination; making a false report; failure to produce documents
1239      or information.—
1240  (1)     All officers whose respective offices the Florida
1241      Accountability Office Auditor General or the Office of Program
1242      Policy Analysis and Government Accountability is authorized to
1243      audit or examine shall enter into their public records
1244      sufficient information for proper audit or examination, and
1245      shall make the same available to the Florida Accountability
1246      Office Auditor General or the Office of Program Policy Analysis
1247      and Government Accountability on demand.
1248  (2)     The willful failure or refusal of the Auditor General,
1249      director of the Office of Program Policy Analysis and Government
1250      Accountability, or any staff employed by the Florida
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1251      Accountability Office Auditor General or the Office of Program
1252      Policy Analysis and Government Accountability to make a proper
1253      audit or examination in line with its his or her duty, the
1254      willful making of a false report as to any audit or examination,
1255      or the willful failure or refusal to report a shortage or
1256      misappropriation of funds or property shall be cause for removal
1257      from such office or employment, and the Auditor General, the
1258      director of the Office of Program Policy Analysis and Government
1259      Accountability, or a staff member commits shall be guilty of a
1260      misdemeanor of the first degree, punishable as provided in s.
1261      775.082 or s. 775.083.
1262  (3)     Any person who willfully fails or refuses to provide
1263      access to an employee, officer, or agent of an entity subject to
1264      an audit or to furnish or produce any book, record, paper,
1265      document, data, or sufficient information necessary to a proper
1266      audit or examination which the Florida Accountability Office,
1267      Auditor General, or the Office of Program Policy Analysis and
1268      Government Accountability is by law authorized to perform
1269      commits a misdemeanor of the first degree, punishable as
1270      provided in s. 775.082 or s. 775.083.
1271  (4)     Any officer who willfully fails or refuses to furnish
1272      or produce any book, record, paper, document, data, or
1273      sufficient information necessary to a proper audit or
1274      examination which the Florida Accountability Office, Auditor
1275      General, or the Office of Program Policy Analysis and Government
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1276      Accountability is by law authorized to perform, shall be subject
1277      to removal from office.
1278  Section 10.  Subsections (1) and (2) of section 11.51,
1279      Florida Statutes, are amended to read:
1280  11.51       Office of Program Policy Analysis and Government
1281      Accountability.—
1282  (1)     The Office of Program Policy Analysis and Government
1283      Accountability is authorized to examine all entities and records
1284      listed in s. 11.45(3).
1285  (2)     At the conclusion of an examination, the designated
1286      representative of the Office of Program Policy Analysis and
1287      Government Accountability shall discuss the examination with the
1288      official whose office is examined and submit to that official
1289      the Office of Program Policy Analysis and Government
1290      Accountability's preliminary findings. If the official is not
1291      available for receipt of the preliminary findings, clearly
1292      designated as such, delivery thereof is presumed to be made when
1293      it is delivered to his or her office. Whenever necessary, the
1294      Office of Program Policy Analysis and Government Accountability
1295      may request the official to submit his or her written statement
1296      of explanation or rebuttal within 15 days after the receipt of
1297      the findings. If the response time is not requested to be within
1298      15 days, the official shall submit his or her response within 30
1299      days after receipt of the preliminary findings.
1300  Section 11.  Paragraph (g) of subsection (2) of section
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1301      14.32, Florida Statutes, is amended to read:
1302  14.32       Office of Chief Inspector General.—
1303  (2)     The Chief Inspector General shall:
1304  (g)     Report expeditiously to and cooperate fully with the
1305      Department of Law Enforcement, the Chief Financial Officer, the
1306      Department of Legal Affairs, and any other law enforcement
1307      agency believed to have jurisdiction agencies when there are
1308      recognizable grounds to believe that there has been a violation
1309      of criminal law or that a civil action should be initiated.
1310  Section 12.  Subsections (1), (2), (5), (6), and (7) of
1311      section 112.3187, Florida Statutes, are amended to read:
1312  112.3187  Adverse action against employee for disclosing
1313      information of specified nature prohibited; employee remedy and
1314      relief.—
1315  (1)     SHORT TITLE.—Sections 112.3187-112.31901 112.3187-
1316      112.31895 may be cited as the "Whistle-blower's Act."
1317  (2)     LEGISLATIVE INTENT.—It is the intent of the
1318      Legislature to prevent agencies or independent contractors from
1319      taking retaliatory action against an employee who reports to an
1320      appropriate agency violations of law on the part of a public
1321      employer or independent contractor that create a substantial and
1322      specific danger to the public's health, safety, or welfare. It
1323      is further the intent of the Legislature to prevent agencies or
1324      independent contractors from taking retaliatory action against
1325      any person who discloses information to an appropriate agency
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1326      alleging improper use of governmental office, gross waste of
1327      funds, or any other abuse or gross neglect of duty on the part
1328      of an agency, public officer, or employee.
1329  (5)     NATURE OF INFORMATION DISCLOSED.—The information
1330      disclosed under this section must include:
1331  (a)     Any violation or suspected violation of any federal,
1332      state, or local law, rule, or regulation committed by an
1333      employee or agent of an agency or independent contractor which
1334      creates and presents a substantial and specific danger to the
1335      public's health, safety, or welfare.
1336  (b)     Any act or suspected act of gross mismanagement,
1337      malfeasance, misfeasance, gross waste of public funds, suspected
1338      or actual Medicaid fraud or abuse, or gross neglect of duty
1339      committed by an employee or agent of an agency or independent
1340      contractor.
1341  (6)     TO WHOM INFORMATION DISCLOSED.—The information
1342      disclosed under this section must be disclosed to any agency or
1343      federal government entity having the authority to investigate,
1344      police, manage, or otherwise remedy the violation or act,
1345      including, but not limited to, the Florida Accountability
1346      Office, the Office of the Chief Inspector General, an agency
1347      inspector general or the employee designated as agency inspector
1348      general under s. 112.3189(1) or inspectors general under s.
1349      20.055, the Florida Commission on Human Relations, and the
1350      whistle-blower's hotline created under s. 112.3189. However, for
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1351      disclosures concerning a local governmental entity, including
1352      any regional, county, or municipal entity, special district,
1353      community college district, or school district or any political
1354      subdivision of any of the foregoing, the information must be
1355      disclosed to a chief executive officer as defined in s.
1356      447.203(9) or other appropriate local official.
1357  (7)     EMPLOYEES AND PERSONS PROTECTED.—This section protects
1358      employees and persons who disclose information on their own
1359      initiative in a written and signed complaint; who are requested
1360      to participate in an investigation, hearing, or other inquiry
1361      conducted by the Florida Accountability Office or any agency or
1362      federal government entity; who refuse to participate in any
1363      adverse action prohibited by this section; or who initiate a
1364      complaint through the whistle-blower's hotline, or the hotline
1365      of the Medicaid Fraud Control Unit of the Department of Legal
1366      Affairs, or any communication to the Florida Accountability
1367      Office; or employees who file any written complaint to their
1368      supervisory officials or employees who submit a complaint to the
1369      Florida Accountability Office, the Chief Inspector General in
1370      the Executive Office of the Governor, to the employee designated
1371      as agency inspector general under s. 112.3189(1), or to the
1372      Florida Commission on Human Relations. The provisions of This
1373      section may not be used by a person while he or she is under the
1374      care, custody, or control of the state correctional system or,
1375      after release from the care, custody, or control of the state
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1376      correctional system, with respect to circumstances that occurred
1377      during any period of incarceration. No remedy or other
1378      protection under ss. 112.3187-112.31895 applies to any person
1379      who has committed or intentionally participated in committing
1380      the violation or suspected violation for which protection under
1381      ss. 112.3187-112.31895 is being sought.
1382  Section 13.  Section 112.3188, Florida Statutes, is amended
1383      to read:
1384  112.3188  Confidentiality of information given to the
1385      Florida Accountability Office, the Chief Inspector General,
1386      internal auditors, inspectors general, local chief executive
1387      officers, or other appropriate local officials.—
1388  (1)     The name or identity of any individual who discloses
1389      in good faith to the Florida Accountability Office, the Chief
1390      Inspector General or an agency inspector general, a local chief
1391      executive officer, or other appropriate local official
1392      information that alleges that an employee or agent of an agency
1393      or independent contractor:
1394  (a)     Has violated or is suspected of having violated any
1395      federal, state, or local law, rule, or regulation, thereby
1396      creating and presenting a substantial and specific danger to the
1397      public's health, safety, or welfare; or
1398  (b)     Has committed or is suspected of having committed an
1399      act of gross mismanagement, malfeasance, misfeasance, gross
1400      waste of public funds, or gross neglect of duty
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1401
1402      may not be disclosed to anyone other than a member of the
1403      Florida Accountability Office, Chief Inspector General
1404      General's, agency inspector general general's, internal auditor
1405      auditor's, local chief executive officer officer's, or other
1406      appropriate local officer official's staff without the written
1407      consent of the individual, unless the Florida Accountability
1408      Office, Chief Inspector General, internal auditor, agency
1409      inspector general, local chief executive officer, or other
1410      appropriate local official determines that: the disclosure of
1411      the individual's identity is necessary to prevent a substantial
1412      and specific danger to the public's health, safety, or welfare
1413      or to prevent the imminent commission of a crime; or the
1414      disclosure is unavoidable and absolutely necessary during the
1415      course of the audit, evaluation, or investigation.
1416  (2)(a)       Except as specifically authorized by s. 112.3189,
1417      all information received by the Florida Accountability Office,
1418      the Chief Inspector General, or an agency inspector general or
1419      information produced or derived from fact-finding or other
1420      investigations conducted by the Florida Commission on Human
1421      Relations or the Department of Law Enforcement is confidential
1422      and exempt from s. 119.07(1) if the information is being
1423      received or derived from allegations as set forth in paragraph
1424      (1)(a) or paragraph (1)(b), and an investigation is active.
1425  (b)     All information received by a local chief executive
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1426      officer or appropriate local official or information produced or
1427      derived from fact-finding or investigations conducted pursuant
1428      to the administrative procedure established by ordinance by a
1429      local government as authorized by s. 112.3187(8)(b) is
1430      confidential and exempt from s. 119.07(1) and s. 24(a), Art. I
1431      of the State Constitution, if the information is being received
1432      or derived from allegations as set forth in paragraph (1)(a) or
1433      paragraph (1)(b) and an investigation is active.
1434  (c)      Information deemed confidential under this section may
1435      be disclosed by the Florida Accountability Office, the Chief
1436      Inspector General, agency inspector general, local chief
1437      executive officer, or other appropriate local officer official
1438      receiving the information if the recipient determines that the
1439      disclosure of the information is absolutely necessary to prevent
1440      a substantial and specific danger to the public's health,
1441      safety, or welfare or to prevent the imminent commission of a
1442      crime. Information disclosed under this subsection may be
1443      disclosed only to persons who are in a position to prevent the
1444      danger to the public's health, safety, or welfare or to prevent
1445      the imminent commission of a crime based on the disclosed
1446      information.
1447  1.      An investigation is active under this section if:
1448  a.      It is an ongoing investigation or inquiry or collection
1449      of information and evidence and is continuing with a reasonable,
1450      good faith anticipation of resolution in the foreseeable future;
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1451      or
1452  b.      All or a portion of the matters under investigation or
1453      inquiry are active criminal intelligence information or active
1454      criminal investigative information as defined in s. 119.011.
1455  2.      Notwithstanding sub-subparagraph 1.a., an investigation
1456      ceases to be active when:
1457  a.      The written report required under s. 112.3189(9) has
1458      been sent by the Chief Inspector General to the recipients named
1459      in s. 112.3189(9);
1460  b.      It is determined that an investigation is not necessary
1461      under s. 112.3189(5); or
1462  c.      A final decision has been rendered by the local
1463      government or by the Division of Administrative Hearings
1464      pursuant to s. 112.3187(8)(b).
1465  3.      Notwithstanding paragraphs (a), (b), and this
1466      paragraph, information or records received or produced under
1467      this section which are otherwise confidential under law or
1468      exempt from disclosure under chapter 119 retain their
1469      confidentiality or exemption.
1470  4.      Any person who willfully and knowingly discloses
1471      information or records made confidential under this subsection
1472      commits a misdemeanor of the first degree, punishable as
1473      provided in s. 775.082 or s. 775.083.
1474  Section 14.  Subsections (1) through (4), paragraph (b) of
1475      subsection (5), and paragraph (c) of subsection (9) of section
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1476      112.3189, Florida Statutes, are amended to read:
1477  112.3189  Investigative procedures upon receipt of whistle-
1478      blower information from certain state employees.—
1479  (1)     This section only applies to the disclosure of
1480      information as described in s. 112.3187(5) by an employee or
1481      former employee of, or an applicant for employment with, a state
1482      agency, as the term "state agency" is defined in s. 216.011, to
1483      the Florida Accountability Office, of the Chief Inspector
1484      General of the Executive Office of the Governor, or to the
1485      agency inspector general. If an agency does not have an
1486      inspector general, the head of the state agency, as defined in
1487      s. 216.011, shall designate an employee to receive information
1488      described in s. 112.3187(5). For purposes of this section and s.
1489      112.3188 only, the employee designated by the head of the state
1490      agency shall be deemed an agency inspector general.
1491  (2)     To facilitate the receipt of information described in
1492      subsection (1), the Chief Inspector General shall maintain an
1493      in-state toll-free whistle-blower's hotline and shall circulate
1494      among the various state agencies an advisory for all employees
1495      which indicates the existence of the toll-free number and its
1496      purpose and provides an address to which written whistle-blower
1497      information may be forwarded. At least once per month, an
1498      accurate summary of information received via the hotline shall
1499      be communicated to the Florida Accountability Office and
1500      maintained pursuant to s. 11.0431.
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1501  (3)     When a person alleges information described in s.
1502      112.3187(5), the Florida Accountability Office, the Chief
1503      Inspector General, or the agency inspector general actually
1504      receiving such information shall within 20 days after of
1505      receiving such information determine:
1506  (a)     Whether the information disclosed is the type of
1507      information described in s. 112.3187(5).
1508  (b)     Whether the source of the information is a person who
1509      is an employee or former employee of, or an applicant for
1510      employment with, a state agency, as defined in s. 216.011.
1511  (c)     Whether the information actually disclosed
1512      demonstrates reasonable cause to suspect that an employee or
1513      agent of an agency or independent contractor has violated any
1514      federal, state, or local law, rule, or regulation, thereby
1515      creating and presenting a substantial and specific danger to the
1516      public's health, safety, or welfare, or has committed an act of
1517      gross mismanagement, malfeasance, misfeasance, gross waste of
1518      public funds, or gross neglect of duty.
1519  (4)     If the Florida Accountability Office, the Chief
1520      Inspector General, or the agency inspector general under
1521      subsection (3) determines that the information disclosed is not
1522      the type of information described in s. 112.3187(5), or that the
1523      source of the information is not a person who is an employee or
1524      former employee of, or an applicant for employment with, a state
1525      agency, as defined in s. 216.011, or that the information
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1526      disclosed does not demonstrate reasonable cause to suspect that
1527      an employee or agent of an agency or independent contractor has
1528      violated any federal, state, or local law, rule, or regulation,
1529      thereby creating and presenting a substantial and specific
1530      danger to the public's health, safety, or welfare, or has
1531      committed an act of gross mismanagement, malfeasance,
1532      misfeasance, gross waste of public funds, or gross neglect of
1533      duty, the Florida Accountability Office, the Chief Inspector
1534      General, or the agency inspector general shall notify the
1535      complainant of such fact and copy and return, upon request of
1536      the complainant, any documents and other materials that were
1537      provided by the complainant.
1538  (5)
1539  (b)      If the Chief Inspector General or agency inspector
1540      general determines under paragraph (a) that an investigation is
1541      not required or not necessary, the Chief Inspector General or
1542      agency inspector general making such determination shall:
1543  1.      Copy and return, upon request of the complainant, any
1544      documents and other materials provided by the individual who
1545      made the disclosure.
1546  2.      Inform in writing the head of the state agency for the
1547      agency inspector general making the determination that the
1548      investigation is not necessary and the individual who made the
1549      disclosure of the specific reasons why an investigation is not
1550      necessary and why the disclosure will not be further acted on
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1551      under this section.
1552  (9)
1553  (c)     The Chief Inspector General shall transmit any final
1554      report under this section, any comments provided by the
1555      complainant, and any appropriate comments or recommendations by
1556      the Chief Inspector General to the Governor, the Legislative
1557      Auditing Committee, the Florida Accountability Office, the
1558      investigating agency, and the Chief Financial Officer.
1559  Section 15.  Subsection (4) is added to section 112.31901,
1560      Florida Statutes, to read:
1561  112.31901  Investigatory records.—
1562  (4)     This section shall not prevent the Florida
1563      Accountability Office from reviewing any records of any
1564      investigation under this section.
1565  Section 16.  Paragraph (e) of subsection (5) of section
1566      112.3215, Florida Statutes, is amended to read:
1567  112.3215  Lobbying before the executive branch or the
1568      Constitution Revision Commission; registration and reporting;
1569      investigation by commission.—
1570  (5)
1571  (e)     Each lobbying firm and each principal shall preserve
1572      for a period of 4 years all accounts, bills, receipts, computer
1573      records, books, papers, and other documents and records
1574      necessary to substantiate compensation. Any documents and
1575      records retained pursuant to this section may be reviewed
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1576      subpoenaed for purposes of an audit or examination directed by
1577      the Legislative Auditing Committee pursuant to s. 11.40, and
1578      such subpoena may be enforced in circuit court.
1579  Section 17.  Paragraph (b) of subsection (1) of section
1580      112.324, Florida Statutes, is amended to read:
1581  112.324       Procedures on complaints of violations and
1582      referrals; public records and meeting exemptions.—
1583  (1)     The commission shall investigate an alleged violation
1584      of this part or other alleged breach of the public trust within
1585      the jurisdiction of the commission as provided in s. 8(f), Art.
1586      II of the State Constitution:
1587  (b)     Upon receipt of a written referral of a possible
1588      violation of this part or other possible breach of the public
1589      trust from the Governor, the Department of Law Enforcement, a
1590      state attorney, an inspector general, the Florida Accountability
1591      Office, or a United States Attorney.
1592
1593      Within 5 days after receipt of a complaint or referral by the
1594      commission, a copy must be transmitted to the alleged violator.
1595  Section 18.  Paragraph (r) of subsection (1) of section
1596      216.011, Florida Statutes, is amended to read:
1597  216.011       Definitions.—
1598  (1)     For the purpose of fiscal affairs of the state,
1599      appropriations acts, legislative budgets, and approved budgets,
1600      each of the following terms has the meaning indicated:
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1601  (r)     "Fixed capital outlay" means the appropriation
1602      category used to fund real property (land, buildings, including
1603      appurtenances, fixtures and fixed equipment, structures, etc.),
1604      including additions, replacements, major repairs, and
1605      renovations to real property which materially extend its useful
1606      life or materially improve or change its functional use and may
1607      include including furniture and equipment necessary to furnish
1608      and operate a new or improved facility, and any other purpose
1609      designated as a fixed capital outlay by the Legislature, when
1610      appropriated by the Legislature in the fixed capital outlay
1611      appropriation category. Minor repairs and maintenance which do
1612      not materially extend the useful life or materially improve or
1613      change the functional use of a facility may be appropriated in
1614      an expense, contracted services, or special appropriation
1615      category.
1616  Section 19.  Subsections (1) and (2) of section 216.023,
1617      Florida Statutes, are amended to read:
1618  216.023       Legislative budget requests to be furnished to
1619      Legislature by agencies.—
1620  (1)     The head of each state agency, except as provided in
1621      subsection (2), shall submit a final legislative budget request
1622      to the Legislature and to the Governor, as chief budget officer
1623      of the state, in the form and manner prescribed in the budget
1624      instructions and at such time as specified by the Executive
1625      Office of the Governor, based on the agency's independent
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1626      judgment of its needs. However, a state agency must may not
1627      submit its complete legislative budget request, including all
1628      supporting forms and schedules required by this chapter, no
1629      later than September 15 of each odd-numbered year and no later
1630      than October 15 of each even-numbered year unless an alternative
1631      date is agreed to be in the best interest of the state by the
1632      Governor and the chairs of the legislative appropriations
1633      committees.
1634  (2)     The judicial branch and the Division of Administrative
1635      Hearings shall submit their complete legislative budget requests
1636      directly to the Legislature with a copy to the Governor, as
1637      chief budget officer of the state, in the form and manner as
1638      prescribed in the budget instructions. However, the complete
1639      legislative budget requests, including all supporting forms and
1640      schedules required by this chapter, shall be submitted no later
1641      than September 15 of each odd-numbered year and no later than
1642      October 15 of each even-numbered year unless an alternative date
1643      is agreed to be in the best interest of the state by the
1644      Governor and the chairs of the legislative appropriations
1645      committees.
1646  Section 20.  Section 216.052, Florida Statutes, is
1647      repealed.
1648  Section 21.  Subsection (3) of section 216.137, Florida
1649      Statutes, is amended to read:
1650  216.137       Sessions of consensus estimating conferences;
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1651      workpapers.—
1652  (3)     WORKPAPERS.—The Office of Economic and Demographic
1653      Research principal who is responsible for presiding over the
1654      session of a consensus estimating conference, or his or her
1655      designee, is responsible for preparing and distributing the
1656      necessary workpapers before prior to the meetings of the
1657      conference. Unless exempt from s. 119.07(1), such workpapers
1658      must be posted on a publicly available Internet website no later
1659      than 5 p.m. of the 2nd business day, as defined in s. 61.046,
1660      before a scheduled session or meeting of a consensus estimating
1661      conference unless the session is a special impact session of the
1662      conference as provided in paragraph (1)(d), in which they must
1663      be posted no later than one hour before the scheduled impact
1664      session. Any principal may cancel a meeting of the conference if
1665      such workpapers have not been distributed prior to the meeting.
1666      The workpapers shall include comparisons between alternative
1667      information when such comparisons are warranted.
1668  Section 22.  Paragraph (b) of subsection (2) of section
1669      216.177, Florida Statutes, is amended to read:
1670  216.177       Appropriations acts, statement of intent,
1671      violation, notice, review and objection procedures.—
1672  (2)
1673  (b)     If the chair or the and vice chair of the Legislative
1674      Budget Commission or the President of the Senate or and the
1675      Speaker of the House of Representatives timely advises advise,
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1676      in writing, the Executive Office of the Governor or the Chief
1677      Justice of the Supreme Court that an action or a proposed
1678      action, including any expenditure of funds resulting from the
1679      settlement of litigation involving a state agency or officer,
1680      regardless of whether subject to the notice and review
1681      requirements of this chapter or not, exceeds the delegated
1682      authority of the Executive Office of the Governor for the
1683      executive branch or the Chief Justice for the judicial branch,
1684      respectively, or is contrary to legislative policy and intent,
1685      the Governor or the Chief Justice of the Supreme Court shall
1686      void such action and instruct the affected state agency or
1687      entity of the judicial branch to change immediately its spending
1688      action or spending proposal until the Legislative Budget
1689      Commission or the Legislature addresses the issue. The written
1690      documentation shall indicate the specific reasons that an action
1691      or proposed action exceeds the delegated authority or is
1692      contrary to legislative policy and intent.
1693  Section 23.  Subsection (6) of section 216.192, Florida
1694      Statutes, is amended to read:
1695  216.192       Release of appropriations; revision of budgets.—
1696  (6)     All budget actions, including the approval of annual
1697      release plans, taken pursuant to the provisions of this section
1698      are subject to the notice and review procedures set forth in s.
1699      216.177.
1700  Section 24.  Paragraph (b) of subsection (1) of section
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1701      216.222, Florida Statutes, is amended to read:
1702  216.222       Budget Stabilization Fund; criteria for
1703      withdrawing moneys.—
1704  (1)     Moneys in the Budget Stabilization Fund may be
1705      transferred to the General Revenue Fund for:
1706  (b)     Providing funding for an emergency as defined in s.
1707      252.34. The emergency must have been declared by the Governor
1708      pursuant to s. 252.36 or declared by law. Such a transfer must
1709      be made pursuant to s. 252.37, subject to the conditions in that
1710      section, or pursuant to an appropriation by law.
1711  Section 25.  Subsection (4) of section 216.262, Florida
1712      Statutes, is amended to read:
1713  216.262       Authorized positions.—
1714  (4)     Notwithstanding the provisions of this chapter
1715      relating to increasing the number of authorized positions, and
1716      for the 2025-2026 fiscal year only, if the actual inmate
1717      population of the Department of Corrections in the current
1718      fiscal year exceeds the inmate population projections of the
1719      most recently adopted forecast published by the February 21,
1720      2025, Criminal Justice Estimating Conference for the current
1721      fiscal year by 1 percent for 2 consecutive months or 2 percent
1722      for any month, the Executive Office of the Governor, with the
1723      approval of the Legislative Budget Commission, shall immediately
1724      notify the Criminal Justice Estimating Conference, which shall
1725      convene as soon as possible to revise the estimates. The
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1726      Department of Corrections may then submit a budget amendment
1727      requesting the establishment of positions in excess of the
1728      number authorized by the Legislature and additional
1729      appropriations from unallocated general revenue sufficient to
1730      provide for essential staff, fixed capital improvements, and
1731      other resources to provide classification, security, food
1732      services, health services, and other variable expenses within
1733      the institutions to accommodate the estimated increase in the
1734      inmate population. All actions taken pursuant to this subsection
1735      are subject to review and approval by the Legislative Budget
1736      Commission. This subsection expires July 1, 2026.
1737  Section 26.  Paragraph (b) of subsection (1) of section
1738      216.292, Florida Statutes, is redesignated as paragraph (c),
1739      paragraph (a) of subsection (1), paragraph (a) of subsection
1740      (2), and paragraph (d) of subsection (4) are amended, and a new
1741      paragraph (b) is added to subsection (1) of that section, to
1742      read:
1743  216.292       Appropriations nontransferable; exceptions.—
1744  (1)(a)       Funds provided in the General Appropriations Act or
1745      as otherwise expressly provided by law shall be expended only
1746      for the purpose for which appropriated, except that such moneys
1747      may be transferred as provided in this section when it is
1748      determined to be in the best interest of the state.
1749      Appropriations for fixed capital outlay may not be expended for
1750      any other purpose. Appropriations may not be transferred between
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1751      state agencies, or between a state agency and the judicial
1752      branch, unless specifically authorized in the General
1753      Appropriations Act or otherwise expressly provided by law.
1754  (b)      The Executive Office of the Governor may transfer
1755      funds within and between state agencies for the sole purpose of
1756      implementing statewide distributions for Risk Management
1757      Insurance, Human Resource Services, Department of Administrative
1758      Hearings, and Data Processing Services. Transfers and
1759      adjustments are subject to the notice, review, and objection
1760      procedures of s. 216.177.
1761  (2)      The following transfers are authorized to be made by
1762      the head of each department or the Chief Justice of the Supreme
1763      Court whenever it is deemed necessary by reason of changed
1764      conditions:
1765  (a)      The transfer of appropriations funded from identical
1766      funding sources, except appropriations for fixed capital outlay,
1767      and the transfer of amounts included within the total original
1768      approved budget and plans of releases of appropriations as
1769      furnished pursuant to ss. 216.181 and 216.192, as follows:
1770  1.      Between categories of appropriations within a budget
1771      entity, if no category of appropriation is increased or
1772      decreased by more than 5 percent of the original approved budget
1773      or $250,000, whichever is greater, by all action taken under
1774      this subsection.
1775  2.      Between budget entities within identical categories of
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1776      appropriations, if no category of appropriation is increased or
1777      decreased by more than 5 percent of the original approved budget
1778      or $250,000, whichever is greater, by all action taken under
1779      this subsection.
1780  3.      Any agency exceeding salary rate established pursuant
1781      to s. 216.181(8) on June 30th of any fiscal year shall not be
1782      authorized to make transfers pursuant to subparagraphs 1. and 2.
1783      in the subsequent fiscal year.
1784  4.      Notice of proposed transfers under subparagraphs 1. and
1785      2. shall be provided to the Executive Office of the Governor and
1786      the chairs of the legislative appropriations committees at least
1787      3 days before prior to agency implementation in order to provide
1788      an opportunity for review. The review shall be limited to
1789      ensuring that the transfer is in compliance with the
1790      requirements of this paragraph.
1791  5.      For the 2025-2026 fiscal year, The review shall ensure
1792      that transfers proposed pursuant to this paragraph comply with
1793      this chapter, maximize the use of available and appropriate
1794      trust funds, and are not contrary to legislative policy and
1795      intent. This subparagraph expires July 1, 2026.
1796  (4)      The following transfers are authorized with the
1797      approval of the Legislative Budget Commission. Unless waived by
1798      the chair and vice chair of the commission, notice of such
1799      transfers must be provided 14 days before the commission
1800      meeting:
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1801  (d)     The transfers necessary to accomplish the purposes of
1802      reorganization within state agencies or the judicial branch
1803      authorized by the Legislature when the necessary adjustments of
1804      appropriations and positions have not been provided in the
1805      General Appropriations Act.
1806  Section 27.  Subsection (5) is added to section 409.8134,
1807      Florida Statutes, to read:
1808  409.8134  Program expenditure ceiling; enrollment; budget
1809      amendments.—
1810  (5)     Notwithstanding ss. 216.181 and 216.292, the agency
1811      and the department may each submit a budget amendment, subject
1812      to the notice, review, and objection procedures of s. 216.177,
1813      to realign funding within the Florida Kidcare program
1814      appropriation categories, or to increase budget authority in the
1815      Children's Medical Services network category, to address
1816      projected surpluses and deficits within the program or to
1817      maximize the use of state trust funds. A single budget amendment
1818      may be submitted by the agency and the department in the last
1819      quarter of the fiscal year.
1820  Section 28.  Subsection (9) is added to section 409.902,
1821      Florida Statutes, to read:
1822  409.902       Designated single state agency; payment
1823      requirements; program title; release of medical records; budget
1824      amendments.—
1825  (9)     Notwithstanding ss. 216.181 and 216.292, the agency
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1826      may submit a budget amendment, subject to the notice, review,
1827      and objection procedures of s. 216.177, to realign funding
1828      within the Medicaid program appropriation categories to address
1829      projected surpluses and deficits within the program and to
1830      maximize the use of state trust funds. A single budget amendment
1831      may be submitted by the agency in the last quarter of the fiscal
1832      year.
1833  Section 29.  Paragraph (a) of subsection (7) of section
1834      20.055, Florida Statutes, is amended to read:
1835  20.055        Agency inspectors general.—
1836  (7)     In carrying out the investigative duties and
1837      responsibilities specified in this section, each inspector
1838      general shall initiate, conduct, supervise, and coordinate
1839      investigations designed to detect, deter, prevent, and eradicate
1840      fraud, waste, mismanagement, misconduct, and other abuses in
1841      state government. For these purposes, each inspector general
1842      shall:
1843  (a)     Receive complaints and coordinate all activities of
1844      the agency as required by the Whistle-blower's Act pursuant to
1845      ss. 112.3187-112.31901 ss. 112.3187-112.31895.
1846  Section 30.  Subsection (13) of section 760.06, Florida
1847      Statutes, is amended to read:
1848  760.06        Powers of the commission.—Within the limitations
1849      provided by law, the commission shall have the following powers:
1850  (13)        To receive complaints and coordinate all activities
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1851      as required by the Whistle-blower's Act pursuant to ss.
1852      112.3187-112.31901 ss. 112.3187-112.31895.
1853  Section 31.  (1)(a)      Each state agency must review the
1854      agency's rules imposing audit requirements on public or private
1855      entities and, on or before October 1, 2026, report any such rule
1856      that is not specified in statute to the Joint Legislative
1857      Auditing Committee.
1858  (b)      The Auditor General, the Joint Legislative Auditing
1859      Committee, and the Office of Program Policy Analysis and
1860      Government Accountability must jointly review all statutory
1861      audit requirements imposed on public or private entities.
1862  (2)(a)       By October 1, 2027, the Auditor General, the Joint
1863      Legislative Auditing Committee, and the Office of Program Policy
1864      Analysis and Government Accountability shall deliver a report to
1865      the President of the Senate, the Speaker of the House of
1866      Representatives, and the Chief Inspector General that contains
1867      the following information for each requirement identified in
1868      subsection (1):
1869  1.      The citation for the requirement.
1870  2.      A recommendation as to the characterization of the
1871      requirement as a financial audit, an operational audit, a
1872      performance audit, or an examination.
1873  3.      An estimate of the average annual personnel and
1874      administrative costs of administering or overseeing the
1875      requirement.
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1876  4.      A recommendation as to which unit of the Florida
1877      Accountability Office should administer the requirement.
1878  5.      Suggestions for any necessary revisions to the
1879      requirement, the definitions in s. 11.45, Florida Statutes, and
1880      related statutes to provide clarity and to better conform the
1881      wording of such provisions to the principles and language of the
1882      Government Accountability Office's Government Auditing
1883      Standards, 2024 edition, or any other pertinent auditing or
1884      investigation standards.
1885  (b)      The President of the Senate and Speaker of the House
1886      of Representatives may provide additional legislative personnel
1887      and support as necessary to carry out this subsection.
1888  (3)      The Administrative Procedures Committee and the
1889      Division of Law Revision shall provide any assistance necessary
1890      to carry out this section.
1891  Section 32.  Except as otherwise expressly provided in this
1892      act, this act shall take effect July 1, 2026.
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