CS/HB 11 - Government Accountability Summary

• Defines "abuse," "fraud," and "waste" in auditing standards and requires state agencies, local governments, schools, and judicial entities to establish internal controls to prevent and detect these issues

• Authorizes the Auditor General to conduct audits of tourist development councils and county tourism promotion agencies; excludes water management districts from certain audit requirements

• Requires counties and municipalities to post budget documents on their websites for specified periods (tentative budgets at least 2 days before hearing and 45 days minimum; final budgets within 30 days and 2 years minimum)

• Establishes requirements for auditor selection procedures including audit committee composition, affidavit requirements from governing body chairs, and prohibits entities from requiring auditors to conduct audits without compliance with selection procedures

• Creates statewide travel management system requirements for state agencies and judicial branch to report employee travel information including purpose, dates, location, mode, and total cost on a monthly basis; caps lodging reimbursement at $150 per day for state-sponsored events

• Effective July 1, 2018