FL S7014

Defines "abuse," "fraud," and "waste" in state statute and requires state agencies, local governments, school districts, charter schools, and Florida College System and State University System institutions to establish internal controls to prevent and detect such misconduct and safeguard assets

Authorizes the Auditor General to conduct audits of tourist development councils and county tourism promotion agencies, and requires local governmental entities to respond within 45 days to Department of Financial Services requests for additional financial information

Revises auditor selection committee requirements for counties, municipalities, special districts, and school boards, prohibiting employees, chief executive officers, and chief financial officers from serving as committee members

Requires counties, municipalities, and water management districts to maintain tentative and final budget documents on their official websites for specified periods (45 days for tentative budgets, 2 years for final budgets and amendments)

Mandates annual independent financial audits of the Florida Virtual School and requires Florida College System and State University System institutions to comply with employee background screening requirements under section 110.1127