CS for CS for SB 690 - Local Government Accountability

• Requires local governmental entities, special districts, municipalities, counties, and school districts to post tentative and final budgets on official websites at least 2 days before hearings and within 30 days after adoption, respectively, or transmit to county for posting if no website exists.

• Establishes detailed budget requirements specifying that budgets must show revenues and expenditures by organizational unit at detail levels matching annual financial reports, with expenditures categorized as personnel services, operating expenses, capital outlay, debt service, grants and aids, and other uses.

• Shortens audit and financial report submission timelines from 12 months to 9 months after fiscal year end and requires the Auditor General to notify the Legislative Auditing Committee of entities failing to take corrective action on audit recommendations.

• Adds failure to file registered office and agent information for one or more years as a criterion for declaring special districts inactive and authorizes the Department of Community Affairs to seek writs of certiorari for special district noncompliance.

• Revises special district reporting procedures to require financial information cooperation with local general-purpose governments, institutes a 60-day technical assistance period before enforcement actions, and clarifies procedures for dependent versus independent special districts.