Florida Senate - 2024                                    SB 1730
       
       
        
       By Senator Brodeur
       
       
       
       
       
       10-00811B-24                                          20241730__
    1                        A bill to be entitled                      
    2         An act relating to the Audit Enforcement Commission;
    3         creating s. 218.395, F.S.; creating the Audit
    4         Enforcement Commission for a specified purpose;
    5         providing membership of the commission; requiring the
    6         Auditor General to conduct a follow-up audit within a
    7         specified timeframe under certain circumstances;
    8         requiring the Auditor General to report certain
    9         findings to the Legislative Auditing Committee, which
   10         shall hold a public hearing for a specified purpose;
   11         requiring the Audit Enforcement Commission to hold a
   12         public hearing, review certain matters, take
   13         testimony, and make certain determinations; providing
   14         an effective date.
   15          
   16  Be It Enacted by the Legislature of the State of Florida:
   17  
   18         Section 1. Section 218.395, Florida Statutes, is created to
   19  read:
   20         218.395 Audit enforcement procedures.—
   21         (1) The Audit Enforcement Commission is created under the
   22  Executive Office of the Governor to adjudicate disputes between
   23  a local governmental entity, district school board, charter
   24  school, or charter technical career center and the state,
   25  relating to such entity’s annual financial report and audit. The
   26  commission shall be composed of the Governor, the Attorney
   27  General, and the Chief Inspector General, or their designees, to
   28  serve at the pleasure of the Legislature.
   29         (2) If the Legislative Auditing Committee takes action
   30  under s. 11.40(2) due to a failure of a local governmental
   31  entity, district school board, charter school, or charter
   32  technical career center to comply with s. 11.45(5), (6), or (7);
   33  s. 218.32(1); s. 218.38; or s. 218.503(3), the Auditor General,
   34  or his or her representative, must conduct a follow-up audit
   35  within 18 months after such action to monitor the implementation
   36  of the corrective action plan that was given to the local
   37  governmental entity, district school board, charter school, or
   38  charter technical career center. If the Auditor General, or his
   39  or her representative, determines that the local governmental
   40  entity, district school board, charter school, or charter
   41  technical career center is not acting in good faith to correct
   42  the deficiencies noted in the corrective action plan, the
   43  Auditor General must report such information to the Legislative
   44  Auditing Committee, which must hold a public hearing before
   45  referring the matter to the Audit Enforcement Commission.
   46         (3) Upon a referral by the Legislative Auditing Committee,
   47  the Audit Enforcement Commission shall hold a public hearing at
   48  which the Auditor General, or his or her representative, and the
   49  local governmental entity, district school board, charter
   50  school, or charter technical career center may present their
   51  case to the commission. After reviewing the matter and hearing
   52  testimony from both sides, the commission shall make one or more
   53  of the following determinations:
   54         (a) Recommend dissolution of the entity by the Legislature.
   55         (b) Impose financial sanctions on the entity.
   56         (c) Hold the governing board of the entity personally
   57  liable for the consequences of not adhering to the audit
   58  findings.
   59         Section 2. This act shall take effect July 1, 2024.