CS for CS for CS for SB 1372 - Government Accountability

• Expands notification authority to the Legislative Auditing Committee to include the Governor, Commissioner of Education, and their designees regarding entity failures to comply with auditing and financial reporting requirements.

• Defines "abuse," "fraud," and "waste" for audit purposes; adds tourist development councils and county tourism promotion agencies to entities subject to Auditor General audits; excludes water management districts from certain local governmental entity audit requirements.

• Requires counties, municipalities, special districts, and water management districts to maintain tentative budgets on websites for at least 45 days and final budgets for at least 2 years.

• Prohibits severance pay exceeding 20 weeks of compensation and establishes procedures for units of government to investigate and recover prohibited compensation payments, with penalties including first-degree misdemeanor charges and whistleblower protections.

• Mandates establishment and maintenance of internal controls by state agencies, local governmental entities, school districts, Florida College System institutions, state universities, and charter schools to prevent fraud, waste, and abuse while ensuring financial reliability and asset safeguarding.