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FL H5203

FL H5203
Government Administration


summary

Introduced
02/16/2026
In Committee
02/19/2026
Crossed Over
02/19/2026
Passed
Dead
03/13/2026

Introduced Session

Potential new amendment
2026 Regular Session

Bill Summary

An act relating to government administration; amending s. 11.26, F.S.; revising the employees required to have permission of the presiding officers of both houses before accepting certain employment; amending s. 11.40, F.S.; revising duties of the Legislative Auditing Committee, the Department of Revenue, and the Department of Financial Services relating to the failure of certain entities to comply with specified auditing and financial reporting requirements; revising procedures that the Department of Revenue and the Department of Financial Services may take upon receipt of certain advice; removing Legislative Auditing Committee procedures for conducting audits; creating s. 11.405, F.S.; creating the Florida Accountability Office within the Legislature for specified purposes; providing for the administration of such office in a specified manner; providing that the office shall consist of certain units; providing leadership selection and terms of office for certain such units; providing responsibilities and organization of certain units; providing requirements for actions between and among such units; providing the office location; requiring the Legislature to provide certain administrative support; providing requirements for spending decisions and budgeting; requiring the office to employ persons for a specified purpose; requiring the office to make certain employment-related decisions with the approval of specified persons; prohibiting certain officers and employees of the office from certain activities relating to political parties and candidates; requiring certain parties to resign before becoming a candidate for election; creating s. 11.406, F.S.; defining the terms "appropriations project" and "investigation"; providing procedures for submitting complaints; providing procedures to be taken by the Public Integrity Division upon receipt of a complaint; authorizing the division to inspect and investigate certain items and locations; authorizing the division to agree to retain the confidentiality of such information; authorizing specified entities to issue subpoenas in a certain manner; providing procedures for the enforcement of such subpoenas; requiring the division to receive certain reports; requiring the Auditor General and the division to randomly select and review, investigate, or audit certain projects and entities beginning in a specified fiscal year; providing requirements for such reviews, investigations, and audits; requiring the Auditor General to make certain determinations about recommended audits; requiring such determinations be reported to the Joint Legislative Auditing Committee; creating s. 11.407, F.S.; requiring the General Accountability Division of the office to conduct certain operational and compliance audits beginning on a specified date; authorizing the division to assist other units of the office in conducting certain audits and investigations; amending s. 11.42, F.S.; revising a requirement that the Auditor General possess certain requirements; requiring a deputy director of auditing who possesses certain qualifications be appointed in certain circumstances; requiring the Auditor General to consult with certain entities for a specified purpose; requiring the Auditor General to adopt certain rules; revising rulemaking authority of the Auditor General; amending s. 11.45, F.S.; defining the term "compliance audit"; revising the definition of the term "operational audit"; providing that duties of the office are independent of an audited entity; revising the entities authorized to direct the office to conduct an audit or engagement; revising the frequency with which audits and engagements may be conducted; specifying that certain provisions apply to examinations and investigations; authorizing a designated representative of the office to discuss an audit, examination, or investigation with certain officials; providing an alternate deadline for responses to findings; revising the circumstances under which the Legislative Auditing Committee is notified of the failure of certain school boards and institutions to take corrective action; amending ss. 11.47 and 11.51, F.S.; conforming provisions to changes made by the act; amending s. 14.32, F.S.; revising the entities with whom the Chief Inspector General is required to report and cooperate; amending s. 112.3187, F.S.; revising legislative intent; revising the types of disclosures that receive certain protections; amending s. 112.3188, F.S.; providing that the office is included in certain confidentiality provisions; revising the types of disclosures that receive certain protections; revising the reports that receive certain confidential protection to include reports of certain suspected acts; revising the entities authorized to receive certain confidential information; amending s. 112.3189, F.S.; including the office in the list of entities required to conduct certain investigations in a specified manner; providing that specified persons may determine that an investigation is not required; requiring certain information from the whistle-blower's hotline be communicated to the office at least once per month; requiring such information be maintained in a certain manner; amending s. 112.31901, F.S.; authorizing the office to review certain records; amending s. 112.3215, F.S.; revising how certain documents and information may be accessed for audits and examinations; amending s. 112.324, F.S.; authorizing additional entities to refer matters to the Commission on Ethics; amending s. 216.011, F.S.; revising the definition of the term "fixed capital outlay"; amending s. 216.023, F.S.; revising the frequency with which a state agency must submit its legislative budget request; repealing s. 216.052, F.S., relating to community budget requests and appropriations; amending s. 216.137, F.S.; requiring certain workpapers be posted on a public website a certain time before a meeting or session; amending s. 216.177, F.S.; revising the circumstances under which a specified notification regarding spending authority may be made; amending s. 216.192, F.S.; providing that the approval of annual release plans is a budget action; amending s. 261.222, F.S.; revising conditions under which money may be provided for a state emergency; amending s. 216.262, F.S.; requiring the use of the most recent removing the expiration of a certain procedure; amending s. 216.292, F.S.; authorizing specified appropriations to be transferred between certain entities under certain circumstances; authorizing the Executive Office of the Governor to transfer certain funds for a specified purpose; providing that certain transfers and adjustments are subject to specified procedures; removing the expiration of a certain review of transfers; removing a requirement that the Legislature authorize certain transfers; amending ss. 409.8134 and 409.902, F.S.; authorizing specified entities to submit budget amendments in a certain manner; amending ss. 20.055 and 760.06, F.S.; requiring each state agency to review and report certain rules to the Joint Legislative Auditing Committee; requiring the Auditor General, the Joint Legislative Auditing Committee, and the Office of Program Policy Analysis and Government Accountability to jointly review certain audit requirements and deliver a report to certain entities by a specified date; requiring the report to contain certain information; authorizing the President of the Senate and the Speaker of the House of Representatives to provide certain personnel and support for a specified purpose; authorizing the Administrative Procedures Committee and the Division of Law Revision to provide certain assistance for a specified purpose; providing effective dates.

AI Summary

This bill establishes the Florida Accountability Office (FAO) within the Legislature to conduct audits, reviews, and investigations of governmental entities, with the goal of improving fiscal transparency, effectiveness, and efficiency. The FAO will be comprised of four units: the Division of the Auditor General, the General Accountability Division, the Office of Program Policy Analysis and Government Accountability, and the Public Integrity Division, each with specific audit responsibilities. The bill also revises procedures for reporting non-compliance with auditing and financial reporting requirements, strengthens whistleblower protections by including the FAO in confidentiality provisions and requiring monthly communication of hotline information, and grants the Public Integrity Division expanded authority to investigate fraud, waste, and abuse, including the power to issue subpoenas. Furthermore, it modifies existing laws related to legislative employees' employment restrictions, duties of auditing committees, definitions of audit types, budget requests, and the reporting and cooperation requirements of the Chief Inspector General, while also repealing a section related to community budget requests and appropriations.

Sponsors (1)

Other Sponsors (1)

House State Administration Budget Subcommittee (House)

Last Action

Died pending reference review under Rule 4.7(2) (on 03/13/2026)

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