The Florida Senate
BILL ANALYSIS AND FISCAL IMPACT STATEMENT
(This document is based on the provisions contained in the legislation as of the latest date listed below.)
Prepared By: The Professional Staff of the Committee on Rules
BILL: CS/CS/SB 774
INTRODUCER: Rules Committee; Ethics and Elections Committee; and Senator Brodeur
SUBJECT: Ethics Requirements for Public Officials
DATE: March 30, 2023 REVISED:
ANALYST STAFF DIRECTOR REFERENCE ACTION
1. Cleary Roberts EE Fav/CS
2. Cleary Twogood RC Fav/CS
Please See Section IX. For Additional Information
COMMITTEE SUBSTITUTE – Substantial Changes
I. Summary:
CS/CS/SB 774 makes the following changes to ethics requirements for public officials:
Requires specified local officers to file a Form 6 financial disclosure, beginning January 1,
2024, instead of the Form 1 they are currently required to file.
Maintains and makes permanent requirements for e-filing of financial disclosures as
specified in the current year implementing bill, by
o Maintaining the requirement that Form 6 filers submit their financial disclosures via the
Commission on Ethics electronic filing system beginning January 1, 2023, and requiring
Form 1 filers to submit their disclosures electronically beginning January 1, 2024.
o Allowing filers to submit federal tax returns for purposes of showing income.
Allows the Commission on Ethics to dismiss complaints or investigations for certain minor
infractions.
Increases the maximum civil penalty for violations of the Code of Ethics to $20,000 from
$10,000.
Adds commissioners of a community redevelopment agency to the list of officers exempt
from having to complete ethics training in the year they begin their term, if the term begins
after March 31.
Clarifies that a candidate may submit a verification or receipt of a previous financial
disclosure filing to the qualifying officer in lieu of the full financial disclosure.
Permits the Commission a narrow rulemaking exemption for the bills implementation.
The bill takes effect upon becoming law.
BILL: CS/CS/SB 774 Page 2
II. Present Situation:
Commission on Ethics
The Commission on Ethics (Commission) was created by the Legislature in 1974 “to serve as
guardian of the standards of conduct” for state and local public officials and employees.1 The
Florida Constitution and state law designate the Commission as the independent commission
provided for in s. 8(g), Art. II of the Florida Constitution.2 Constitutional duties of the
Commission consist of conducting investigations and making public reports on all breach of trust
complaints towards public officers or employees not governed by the judicial qualifications
commission.3 In addition to constitutional duties, the Commission, in part:
Renders advisory opinions to public officials;4
Makes recommendations to disciplinary officials when appropriate for violations of ethics
and disclosure laws;5
Administers the Executive Branch Lobbying Registration and Reporting Law;6
Maintains financial disclosure filings of constitutional officers and state officers and
employees;7 and
Administers automatic fines for public officers and employees who fail to timely file a
required annual financial disclosure.8
Code of Ethics for Public Officers and Employees
The Code of Ethics for Public Officers and Employees (Code of Ethics)9 establishes ethical
standards for public officials and is intended to ensure that public officials conduct themselves
independently and impartially, not using their officers for private gain other than compensation
provided by law.10 The Code of Ethics addresses various issues, such as ethics trainings, voting
conflicts, full and public disclosure of financial interests, standards of conduct, and the
Commission on Ethics, among others.11
1
Florida Commission on Ethics, Guide to the Sunshine Amendment and Code of Ethics for Public Officers and Employees, p.
1., available at https://ethics.state.fl.us/Documents/Publications/GuideBookletInternet.pdf?cp=2023310 (last visited March
30, 2023); see also s. 112.320, F.S.
2
Section (8)(j)(3), art. II, Fla. Const.; s. 112.320, F.S.
3
Section (8)(g), art. II., Fla. Const.
4
Section 112.322(3)(a), F.S.
5
Section 112.322(2)(b), F.S.
6
Sections 112.3215, 112.32155, F.S.
7
Section 112.3144, F.S.
8
Section 112.3144, F.S.; s. 112.3145, F.S.; s. 112.31455, F.S.
9
See pt. III. Ch. 112, F.S.
10
Florida Commission on Ethics, Guide to the Sunshine Amendment and Code of Ethics for Public Officers and Employees,
p. 1., available at https://ethics.state.fl.us/Documents/Publications/GuideBookletInternet.pdf?cp=2023310 (last visited March
30, 2023)
11
See pt. III. 112, F.S.
BILL: CS/CS/SB 774 Page 3
Disclosure of Financial Interests
Full and Public Disclosure (Form 6)
The Florida Constitution requires all elected constitutional officers, candidates for such offices,
and statewide elected officers to file a full and public disclosure of their financial interests.12
Other public officers, candidates, and public employees may be required to file a full and public
disclosure of their financial interests as determined by law.13
Under the Florida Constitution, the term “full and public disclosure of financial interests” means
the reporting individual must disclose his or her net worth and the value for each asset and
liability in excess of $1,000.14 The disclosure must be accompanied by either a sworn statement
that identifies each separate source and amount of income that exceeds $1,000 or a copy of the
reporting individual’s most recent federal income tax return.15 The Florida Constitution expressly
provides that the Legislature can change this definition and requirements.16
Pursuant to general law, the Commission has created by rule CE Form 6 (Form 6), which
required filers use to make the required full and public financial disclosure.17 Reporting
individuals are required to file a Form 6 annually with the Commission by July 1 through the
Commission’s electronic filing system.18
Individuals holding the following positions must presently file a Form 6: governor; lieutenant
governor; cabinet members; legislators; state attorneys; public defenders; clerks of circuit courts;
sheriffs; tax collectors; property appraisers; supervisors of elections; county commissioners;
elected superintendents of schools; district school board members; Jacksonville City Council
members (including the mayor); compensation claims judges; the Duval County superintendent
of schools; Florida Housing Finance Corporation Board Members; Florida Prepaid College
Board Members; and members of each expressway authority, transportation authority (except
Jacksonville Transportation Authority), bridge authority, or toll authority created pursuant to ch.
348 or 343, F.S., or any other general law.19
The Form 6 requires filers to report their net worth, assets, and liabilities.20 The filer must report
the specific identification and value of each asset which exceeds $1,000 in value and provide the
name and address of the creditor for each liability which exceeds $1,000 in amount and its
amount, and must submit a statement of the value of the reporting person’s net worth as of
December 31 of the preceding year or a more current date.21
12
Section 8(a), art. II, Fla. Const.; see ss. 112.3144(1)(b), 112.3145, F.S.
13
Id.
14
Section (8)(j)(1), art. II, Fla. Const.
15
See 112.3144(6)(c) and (7)(a), F.S. (Beginning January 1, 2023, the Commission may not accept federal income tax returns
for proof of income.)
16
Section 8(j)(1), art. II, Fla. Const. (schedule in effect until change by law).
17
Section 112.3144(8), F.S.; see R. 34-8.002, F.A.C.
18
Section (8)(j)(1), art. II, Fla. Cont.; see s. 112.3144(2), F.S.
19
Section (8)(j)(1), art. II, Fla. Const.; see s. 112.3144, F.S.; see R. 34-8.003, F.A.C.
20
See s. (8)(j), art. II, Fla. Const.; s. 112.3144(5),(6), F.S.; R. 34-8.004, F.A.C.
21
Id.
BILL: CS/CS/SB 774 Page 4
Beginning January 1, 2022, the Commission was required to establish and have in place an
electronic filing system via which filers of financial disclosures would be required to file their
disclosure with the Commission through this system.22 The start date requiring all filers of Form
6 financial disclosures to make their disclosures to the Commission solely through this electronic
filing system was changed by the Legislature to begin on January 1, 2023.23 The Commission is
required, not later than May 1 of each year, to prepare a current list with the name and contact
information for every person required to file a Form 6.24 Each government unit is required to
assist the Commission in compiling the list by providing, not later than February 1 of each year,
the name and contact information of every person required to file a Form 6, within the respective
unit of government as of December 31, of the preceding year.25 Not later than June 1 of each
year, the Commission, by email, must provide notice and instructions for the electronic
submission of the Form 6 on the Commission’s electronic filing system pursuant to s.
112.3144(2), F.S.26 Not later than August 1 of each year, the Commission must determine which
persons required to file a Form 6 failed to do so and must send weekly delinquency notices by
email as long as a person remains delinquent.27 Form 6 disclosures must be received by the
Commission no later than 5 p.m. of the due date.28 Form 6 filers are given a grace period until
September of the current year, where no investigative or disciplinary action based on
delinquency will be taken if the filer submits the Form 6 by 5 p.m. on September 1 of the current
year.29
Candidates for constitutional office must file a Form 6, verified under oath and affirmation, to
the qualifying officer at the time of qualifying.30 When a candidate has qualified for office prior
to the deadline to file an annual financial disclosure, the disclosure filed with the candidate’s
qualifying papers is deemed to satisfy the annual disclosure requirement and the qualifying
officer is required to submit an electronic copy to the Commission by July 1.31 Candidates for
office who are not already required to file a Form 6, are required to file their Form 6 with the
election office in which they file their qualifying papers at the time they qualify. 32 Candidates
who are incumbents running for the same office or who currently hold another position currently
requiring the annual filing of a Form 6 and who qualifies as a candidate after they have filed a
22
Section 112.31446, F.S.
23
Section 112.3144(6)(c), F.S. (Section 91, ch. 2022-157, amended subsection (6)(c), among others, in order to implement
specific appropriations in the 2022-2023 General Appropriations Act for the development and implementation of the
electronic filing system. Section 92, ch. 2022-157, provides that the amendment made to subsection (6)(c), among others, by
this act expires July 1, 2023, and the text of those subsections and paragraphs shall revert to that in existence on June 1, 2022.
Therefore, effective July 1, 2023, the triggering date requiring filings of financial disclosures be made solely through the
electronic filing system, is changed from January 1, 2023, back to January 1, 2022.)
24
Section 112.3144(8)(a), F.S.
25
Id.
26
Section 112.3144(8)(b), F.S.
27
Section 112.3144(8)(c), F.S.
28
Section 112.3144(8)(d), F.S.
29
Id.
30
Section 99.061(5), F.S.
31
Section 99.061(5), F.S.; s. 112.3144(3), F.S.
32
Sections 99.061(5), 99.061(7)(a)5., F.S.
BILL: CS/CS/SB 774 Page 5
Form 6 with the Commission may file a copy of the Form 6, verification or receipt of the filing
of the Form 6 with the Commission, to the qualifying officer.33
Statement of Financial Interests (Form 1)
In addition to provisions governing the Form 6, current law provides for a less detailed
disclosure of financial interests using the Commission’s CE Form 1 (Form 1).34 A Form 1 must
be filed by a large group of local officers, including all officers holding elected positions in any
political subdivision of the state, other than counties, and specified appointed officers.35 Other
persons required to file a Form 1 include specified state officers and employees and persons
seeking to qualify as candidates for these specified state or local office.36 Currently, mayors; city
commissioners; elected members of a city council, town council, village council, or other
governing body of a city, town or village; and city, county, town, or village managers are
required to file a Form 1.37
Form 1 requires filers to disclose specified information related to sources of income, real
property, intangible personal property, liabilities, and interests in specified businesses.38
Although no specific dollar values of incomes, property, or liabilities are required to be reported,
the filer must report which assets or liabilities exceed certain dollar thresholds.39 Form 1 filers
must disclose: all sources of income in excess of $2,500, excluding public salary; all sources of
income from a business entity that the filer had a material interest in where their gross income
was in excess of $5,000 and in excess of 10% of the businesses gross income; any property,
except for their residence or vacation home, in which the person owns more than 5% of the value
of the property; any intangible personal property in excess of $10,000; and any liability in excess
of $10,000.40 A Form 1 must be filed annually with the Commission by July 1, 2023.41
Currently, a local officer42 must file a Form 1 within 30 days of appointment or employment and
then annually by July 1 of each year with the supervisor of election in the county in which he or
she permanently resides.43 Currently, specified state employees44 and state officers45 must file a
Form 1 with the Commission within 30 days of appointment or employment and then annually
by July 1 of each year.46 Candidates for local elective office who were not previously required to
33
Section 112.3144(4), F.S.; s. 99.061(7)(a)(5), F.S. (Currently, unlike the Code of Ethics under s. 112.3144(4), F.S. the
Elections Code under s. 99.061(7)(a)(5), F.S. only allows the filing of a copy of full and public disclosure at the time of
qualifying.)
34
See s. 112.3145, F.S.; R. 34-8.202, F.A.C.
35
See s. 112.3145, F.S.; ss. 99.061(5) and 99.061(7)(a)(5), F.S.; R. 34.8.202, F.A.C.
36
Id.; see Florida Commission on Ethics, Guide to the Sunshine Amendment and Code of Ethics for Public Officers and
Employees, p. 16-18., available at https://ethics.state.fl.us/Documents/Publications/GuideBookletInternet.pdf?cp=2023310
(last visited March 30, 2023)
37
See s. 112.3145(1), F.S.; R. 34.8.202, F.A.C.
38
Section 112.3145, F.S.
39
See s. 112.3145(3)(a)(b), F.S. (Beginning January 1, 2023, filers may only use the threshold based on dollar value when
filing their Form 1.)
40
Section 112.3145(3)(b), F.S.
41
Section 112.3145(2)(b), F.S.
42
As defined in s. 112.3145(1)(a), F.S.
43
Section 112.3145(2)(b), F.S.
44
As defined in s. 112.3145(1)(b), F.S.
45
Not required to file Form 6 as defined in s. 112.3145(1)(c), F.S.
46
Section 112.3145(2)(b), F.S.
BILL: CS/CS/SB 774 Page 6
file an annual financial disclosure are required to file their Form 1 with the qualifying officer at
the time of qualifying.47
The Commission is required, not later than May 1 of each year, to prepare a current list with the
contact information for every state officer, local officer, and specified employee.48 Each
government unit is required to assist the Commission in compiling the list by providing, not later
than February 1 of each year, the name and contact information of every state officer, local
officer, or specified state employee within the respective unit of government as of December 31
of the preceding year.49 The Commission, not later than May 15 of each year, must provide each
supervisors of elections with a current list of all local officers required to file with such
supervisors of elections.50 Not later than June 1 of each year, the Commission and supervisors of