FL S1868

Counties, municipalities, and special districts must identify and disclose unfunded costs of federally funded projects from inception through 2 fiscal years after federal funds are depleted, including matching funds, payroll, maintenance, and operating costs.

Disclosure statements must be prominently posted on the entity's website at least 10 days before the governing body votes to accept the federal grant; special districts without websites must transmit statements to local general-purpose governments for posting.

Any person may file a civil action to enforce compliance, and courts must award reasonable costs and attorney fees against non-compliant entities.

Certified public accountants auditing these entities must report compliance with disclosure requirements, and the Auditor General must notify the Legislative Auditing Committee of any non-compliance findings.

Exemptions apply to federal grants for natural disasters, Federal Emergency Management Agency grants, Department of Homeland Security grants, and Medicaid funds; effective date July 1, 2012.