HomeMy WebLinkAboutGuide to Sunshine Amendment & Code of Ethics
FLORIDA COMMISSION ON ETHICS
GUIDE to the
SUNSHINE AMENDMENT
and
CODE of ETHICS
for Public Officers and Employees
_____________________________2013
State of Florida
COMMISSION ON ETHICS
Susan Horovitz Maurer, Chair
Ft. Lauderdale
Morgan R. Bentley, Vice-Chair
Sarasota
Matthew F. Carlucci
Jacksonville
I. Martin Ford
Vero Beach
Jean M. Larsen
Port St. Lucie
Linda M. Robison
Pompano Beach
Edwin Scales, III
Key West
Robert J. Sniffen
Tallahassee
Stanley Weston
Jacksonville
Virlindia Doss
Executive Director
P.O. Drawer 15709
Tallahassee, FL 32317-5709
www.ethics.state.fl.us
(850) 488-7864*
*Please direct all requests for information to this number.
TABLE OF CONTENTS
I. HISTORY OF FLORIDA’S ETHICS LAWS ..............................................................................................1
II. ROLE OF THE COMMISSION ON ETHICS .............................................................................................1
III. THE ETHICS LAWS ...................................................................................................................................1
A. PROHIBITED ACTIONS OR CONDUCT .............................................................................................2
1. Solicitation or Acceptance of Gifts ......................................................................................................2
2. Unauthorized Compensation ................................................................................................................2
3. Misuse of Public Position .....................................................................................................................2
4. Disclosure or Use of Certain Information ............................................................................................2
5. Solicitation or Acceptance of Honoraria ..............................................................................................3
B. PROHIBITED EMPLOYMENT AND BUSINESS RELATIONSHIPS ................................................3
1. Doing Business With One’s Agency ....................................................................................................3
2. Conflicting Employment or Contractual Relationship .........................................................................3
3. Exemptions ...........................................................................................................................................3
4. Additional Exemption ..........................................................................................................................4
5. Lobbying State Agencies by Legislators ..............................................................................................4
6. Employees Holding Office ...................................................................................................................4
7. Professional & Occupational Licensing Board Members ....................................................................5
8. Contractual Services: Prohibited Employment ....................................................................................5
9. Local Government Attorneys ...............................................................................................................5
C. RESTRICTIONS ON APPOINTING, EMPLOYING, AND CONTRACTING
WITH RELATIVES .................................................................................................................................5
1. Anti-Nepotism Law ..............................................................................................................................5
2. Additional Restrictions .........................................................................................................................5
D. POST OFFICEHOLDING & EMPLOYMENT (REVOLVING DOOR) RESTRICTIONS ..................5
1.Lobbying By Former Legislators, Statewide Elected Officers,
and Appointed State Officers ................................................................................................................5
2. Lobbying By Former State Employees ................................................................................................6
3. Additional Restrictions on Former State Employees ...........................................................................6
4. Lobbying By Former Local Government Officers and Employees .....................................................7
E. VOTING CONFLICTS OF INTEREST ..................................................................................................7
F. DISCLOSURES .......................................................................................................................................7
1. Form 1 - Limited Financial Disclosure ................................................................................................8
2. Form 1F - Final Form 1 ........................................................................................................................10
3. Form 2 - Quarterly Client Disclosure ...................................................................................................10
4. Form 6 - Full and Public Disclosure ....................................................................................................10
5. Form 6F - Final Form 6 ........................................................................................................................11
6. Form 9 - Quarterly Gift Disclosure ......................................................................................................11
7. Form 10 - Annual Disclosure of Gifts from Governmental Entities and
Direct Support Organizations and Honorarium Event-Related Expenses ...........................................11
8. Form 30 - Donor’s Quarterly Gift Disclosure ......................................................................................12
9. Forms 1X and 6X – Amendments ........................................................................................................12
IV. AVAILABILITY OF FORMS .................................................................................................................12
V. PENALTIES .............................................................................................................................................13
A. For Violations of the Code of Ethics .......................................................................................................13
B. For Violations by Candidates ...................................................................................................................13
C. For Violations by Former Officers and Employees .................................................................................13
D. For Lobbyists and Others .........................................................................................................................13
E. Felony Convictions: Forfeiture of Retirement Benefits ...........................................................................13
F. Automatic Penalties for Failure to File Annual Disclosure ......................................................................13
VI. ADVISORY OPINIONS..........................................................................................................................14
A. Who Can Request an Opinion ..................................................................................................................14
B. How to Request an Opinion .....................................................................................................................14
C. How to Obtain Published Opinions ..........................................................................................................14
VII. COMPLAINTS ........................................................................................................................................14
A. Citizen Involvement .................................................................................................................................14
B. Confidentiality ..........................................................................................................................................14
C. How the Complaint Process Works .........................................................................................................15
D. Dismissal of Complaint at Any Stage of Disposition ..............................................................................15
E. Statute of Limitations ...............................................................................................................................15
VIII. EXECUTIVE BRANCH LOBBYING ....................................................................................................15
IX. WHISTLE-BLOWER’S ACT ..................................................................................................................16
X. ADDITIONAL INFORMATION ............................................................................................................16
XI. ONLINE TRAINING ...............................................................................................................................17
I. HISTORY OF FLORIDA’S ETHICS LAWS
Florida has been a leader among the states in establishing ethics standards for public officials and recognizing the
right of citizens to protect the public trust against abuse. Our state Constitution was revised in 1968 to require a code
of ethics, prescribed by law, for all state employees and non-judicial officers prohibiting conflict between public duty
and private interests.
Florida’s first successful constitutional initiative resulted in the adoption of the Sunshine Amendment in 1976,
providing additional constitutional guarantees concerning ethics in government. In the area of enforcement, the
Sunshine Amendment requires that there be an independent commission (the Commission on Ethics) to investigate
complaints concerning breaches of public trust by public officers and employees other than judges.
The Code of Ethics for Public Officers and Employees is found in Chapter 112 (Part III) of the Florida Statutes.
Foremost among the goals of the Code is to promote the public interest and maintain the respect of the people for
their government. The Code is also intended to ensure that public officials conduct themselves independently and
impartially, not using their offices for private gain other than compensation provided by law. While seeking to protect
the integrity of government, the Code also seeks to avoid the creation of unnecessary barriers to public service.
Criminal penalties, which initially applied to violations of the Code, were eliminated in 1974 in favor of
administrative enforcement. The Legislature created the Commission on Ethics that year “to serve as guardian of the
standards of conduct” for public officials, state and local. Five of the Commission’s nine members are appointed by
the Governor, and two each are appointed by the President of the Senate and Speaker of the House of
Representatives. No more than five Commission members may be members of the same political party, and none
may hold any public employment during their two-year terms of office. A chair is selected from among the members to
serve a one-year term and may not succeed himself or herself.
II. ROLE OF THE COMMISSION ON ETHICS
In addition to its constitutional duties regarding the investigation of complaints, the Commission:
• Renders advisory opinions to public officials;
• Prescribes forms for public disclosure;
• Prepares mailing lists of public officials subject to financial disclosure for use by Supervisors of Elections and the
Commission in distributing forms and notifying delinquent filers;
• Makes recommendations to disciplinary officials when appropriate for violations of ethics and disclosure laws, since
it does not impose penalties;
• Administers the Executive Branch Lobbyist Registration and Reporting Law;
• Maintains financial disclosure filings of constitutional officers and state officers and employees;
• Administers automatic fines for public officers and employees who fail to timely file required annual financial
disclosure;
III. THE ETHICS LAWS
The ethics laws generally consist of two types of provisions, those prohibiting certain actions or conduct and those
requiring that certain disclosures be made to the public. The following descriptions of these laws have been simplified,
in an effort to put people on notice of their requirements. Therefore, we also suggest that you review the wording of
the actual law. Citations to the appropriate laws are contained in brackets.
The laws summarized below apply generally to all public officers and employees, state and local, including members
of advisory bodies. The principal exception to this broad coverage is the exclusion of judges, as they fall within the
jurisdiction of the Judicial Qualifications Commission.
1
Public Service Commission members and employees, as well as members of the PSC Nominating Council, are
subject to additional ethics standards that are enforced by the Commission on Ethics under Chapter 350, Florida
Statutes. Further, members of the governing boards of charter schools are subject to some of the provisions of the
Code of Ethics [Sec. 1002.33(26), Fla. Stat.], as are the officers, directors, chief executive officers and some
employees of business entities that serve as the chief administrative or executive officer or employee of a political
subdivision. [Sec. 112.3136, Fla. Stat.].
A. PROHIBITED ACTIONS OR CONDUCT
1. Solicitation and Acceptance of Gifts
Public officers, employees, local government attorneys, and candidates are prohibited from soliciting or accepting
anything of value, such as a gift, loan, reward, promise of future employment, favor, or service, that is based on an
understanding that their vote, official action, or judgment would be influenced by such gift. [Sec. 112.313(2), Fla. Stat.]
Persons required to file financial disclosure FORM 1 or FORM 6 (see Part III F of this brochure), and state
procurement employees, are prohibited from soliciting any gift from a political committee, committee of continuous
existence, lobbyist who has lobbied the official or his or her agency within the past 12 months, or the partner, firm,
employer, or principal of such a lobbyist. [Sec. 112.3148, Fla. Stat.]
Persons required to file FORM 1 or FORM 6, and state procurement employees are prohibited from directly or
indirectly accepting a gift worth more than $100 from such a lobbyist, from a partner, firm, employer, or principal of
the lobbyist, or from a political committee or committee of continuous existence. [Sec.112.3148, Fla. Stat.]
However, effective in 2006 and notwithstanding Sec. 112.3148, Fla. Stat., no Executive Branch lobbyist or
principal shall make, directly or indirectly, and no Executive Branch agency official who files FORM 1 or FORM 6 shall
knowingly accept, directly or indirectly, any expenditure made for the purpose of lobbying. [Sec. 112.3215, Fla.
Stat.] Typically, this would include gifts valued at less than $100 that formerly were permitted under Section 112.3148,
Fla. Stat. Similar rules apply to members and employees of the Legislature. However, these laws are not
administered by the Commission on Ethics. [Sec. 11.045, Fla. Stat.]
2. Unauthorized Compensation
Public officers or employees, local government attorneys, and their spouses and minor children are prohibited
from accepting any compensation, payment, or thing of value when they know, or with the exercise of reasonable care
should know, that it is given to influence a vote or other official action. [Sec. 112.313(4), Fla. Stat.]
3. Misuse of Public Position
Public officers and employees, and local government attorneys are prohibited from corruptly using or attempting to
use their official positions or the resources there of to obtain a special privilege or benefit for themselves or others.
[Sec. 112.313(6), Fla. Stat.]
4. Disclosure or Use of Certain Information
Public officers and employees and local government attorneys are prohibited from disclosing or using information
not available to the public and obtained by reason of their public positions for the personal benefit of themselves or
others. [Sec. 112.313(8), Fla. Stat.]
2
5. Solicitation or Acceptance of Honoraria
Persons required to file financial disclosure FORM 1 or FORM 6 (see Part III F of this brochure), and state
procurement employees, are prohibited from soliciting honoraria related to their public offices or duties. [Sec.
112.3149, Fla. Stat.]
Persons required to file FORM 1 or FORM 6, and state procurement employees, are prohibited from knowingly
accepting an honorarium from a political committee, committee of continuous existence, lobbyist who has lobbied the
person’s agency within the past 12 months, or the partner, firm, employer, or principal of such a lobbyist. However, he
or she may accept the payment of expenses related to an honorarium event from such individuals or entities, provided
that the expenses are disclosed. See Part III F of this brochure. [Sec. 112.3149, Fla. Stat.]
Lobbyists and their partners, firms, employers, and principals, as well as political committees and committees of
continuous existence, are prohibited from giving an honorarium to persons required to file FORM 1 or FORM 6 and to
state procurement employees. Violations of this law may result in fines of up to $5,000 and prohibitions against
lobbying for up to two years. [Sec. 112.3149, Fla. Stat.]
However, notwithstanding Sec. 112.3149, Fla. Stat., no Executive Branch or legislative lobbyist or principal shall
make, directly or indirectly, and no Executive Branch agency official who files FORM 1 or FORM 6 shall knowingly
accept, directly or indirectly, any expenditure made for the purpose of lobbying. [Sec. 112.3215, Fla. Stat.] This may
include honorarium event related expenses that formerly were permitted under Sec. 112.3149, Fla. Stat. Similar rules
apply to members and employees of the Legislature. However, these laws are not administered by the Commission on
Ethics. [Sec. 11.045, Fla. Stat.]
B. PROHIBITED EMPLOYMENT AND BUSINESS RELATIONSHIPS
1. Doing Business With One’s Agency
(a) A public employee acting as a purchasing agent, or public officer acting in an official capacity, is prohibited
from purchasing, renting, or leasing any realty, goods, or services for his or her agency from a business entity in
which the officer or employee or his or her spouse or child own more than a 5% interest. [Sec. 112.313(3), Fla. Stat.]
(b) A public officer or employee, acting in a private capacity, also is prohibited from renting, leasing, or selling any
realty, goods, or services to his or her own agency if the officer or employee is a state officer or employee, or, if he or
she is an officer or employee of a political subdivision, to that subdivision or any of its agencies. [Sec. 112.313(3), Fla.
Stat.]
2. Conflicting Employment or Contractual Relationship
(a) A public officer or employee is prohibited from holding any employment or contract with any business entity or
agency regulated by or doing business with his or her public agency. [Sec. 112.313(7), Fla. Stat.]
(b) A public officer or employee also is prohibited from holding any employment or having a contractual
relationship which will pose a frequently recurring conflict between the official’s private interests and public duties or
which will impede the full and faithful discharge of the official’s public duties. [Sec. 112.313(7), Fla. Stat.]
(c) Limited exceptions to this prohibition have been created in the law for legislative bodies, certain special tax
districts, drainage districts, and persons whose professions or occupations qualify them to hold their public positions.
[Sec. 112.313(7)(a) and (b), Fla. Stat.]
3. Exemptions—Pursuant to Sec. 112.313(12), Fla. Stat., the prohibitions against doing business with one’s agency
and having conflicting employment may not apply:
3
(a) When the business is rotated among all qualified suppliers in a city or county.
(b) When the business is awarded by sealed, competitive bidding and neither the official nor his or her spouse or
child have attempted to persuade agency personnel to enter the contract. NOTE: Disclosure of the interest of the
official, spouse, or child and the nature of the business must be filed prior to or at the time of submission of the bid on
Commission FORM 3A with the Commission on Ethics or Supervisor of Elections, depending on whether the official
serves at the state or local level.
(c) When the purchase or sale is for legal advertising, utilities service, or for passage on a common carrier.
(d) When an emergency purchase must be made to protect the public health, safety, or welfare.
(e) When the business entity is the only source of supply within the political subdivision and there is full
disclosure of the official’s interest to the governing body on Commission FORM 4A.
(f) When the aggregate of any such transactions does not exceed $500 in a calendar year.
(g) When the business transacted is the deposit of agency funds in a bank of which a county, city, or district
official is an officer, director, or stockholder, so long as agency records show that the governing body has determined
that the member did not favor his or her bank over other qualified banks.
(h) When the prohibitions are waived in the case of ADVISORY BOARD MEMBERS by the appointing person or
by a two-thirds vote of the appointing body (after disclosure on Commission FORM 4A).
(i) When the public officer or employee purchases in a private capacity goods or services, at a price and upon
terms available to similarly situated members of the general public, from a business entity which is doing business
with his or her agency.
(j) When the public officer or employee in a private capacity purchases goods or services from a business entity
which is subject to the regulation of his or her agency where the price and terms of the transaction are available to
similarly situated members of the general public and the officer or employee makes full disclosure of the relationship
to the agency head or governing body prior to the transaction.
4. Additional Exemption
No elected public officer is in violation of the conflicting employment prohibition when employed by a tax exempt
organization contracting with his or her agency so long as the officer is not directly or indirectly compensated as a
result of the contract, does not participate in any way in the decision to enter into the contract, abstains from voting on
any matter involving the employer, and makes certain disclosures. [Sec. 112.313(15), Fla. Stat.]
5. Lobbying State Agencies By Legislators
A member of the Legislature is prohibited from representing another person or entity for compensation during his
or her term of office before any state agency other than judicial tribunals. [Art. II, Sec. 8(e), Fla. Const., and Sec.
112.313(9), Fla. Stat.]
6. Employees Holding Office
A public employee is prohibited from being a member of the governing body which serves as his or her employer.
[Sec. 112.313(10), Fla. Stat.]
4
7. Professional and Occupational Licensing Board Members
An officer, director, or administrator of a state, county, or regional professional or occupational organization or
association, while holding such position, may not serve as a member of a state examining or licensing board for the
profession or occupation. [Sec. 112.313(11), Fla. Stat.]
8. Contractual Services: Prohibited Employment
A state employee of the executive or judicial branches who participates in the decision-making process involving a
purchase request, who influences the content of any specification or procurement standard, or who renders advice,
investigation, or auditing, regarding his or her agency’s contract for services, is prohibited from being employed with a
person holding such a contract with his or her agency. [Sec. 112.3185(2), Fla. Stat.]
9. Local Government Attorneys
Local government attorneys, such as the city attorney or county attorney, and their law firms are prohibited from
representing private individuals and entities before the unit of local government which they serve. A local government
attorney cannot recommend or otherwise refer to his or her firm legal work involving the local government unit unless
the attorney’s contract authorizes or mandates the use of that firm. [Sec. 112.313(16), Fla. Stat.]
C. RESTRICTIONS ON APPOINTING, EMPLOYING, AND CONTRACTING WITH RELATIVES
1. Anti-Nepotism Law
A public official is prohibited from seeking for a relative any appointment, employment, promotion or advancement
in the agency in which he or she is serving or over which the official exercises jurisdiction or control. No person may
be appointed, employed, promoted, or advanced in or to a position in an agency if such action has been advocated by
a related public official who is serving in or exercising jurisdiction or control over the agency; this includes relatives of
members of collegial government bodies. NOTE: This prohibition does not apply to school districts (except as
provided in Sec. 1012.23, Fla. Stat.), community colleges and state universities, or to appointments of boards other
than those with land-planning or zoning responsibilities, in municipalities of fewer than 35,000 residents. Also, the
approval of budgets does not constitute “jurisdiction or control” for the purposes of this prohibition. This provision
does not apply to volunteer emergency medical, firefighting, or police service providers. [Sec. 112.3135, Fla. Stat.]
2. Additional Restrictions
A state employee of the executive or judicial branch or the PSC is prohibited from directly or indirectly procuring
contractual services for his or her agency from a business entity of which a relative is an officer, partner, director, or
proprietor, or in which the employee, or his or her spouse, or children own more than a 5% interest. [Sec.
112.3185(6), Fla. Stat.]
D. POST OFFICE HOLDING AND EMPLOYMENT (REVOLVING DOOR) RESTRICTIONS
1. Lobbying by Former Legislators, Statewide Elected Officers, and Appointed State Officers
A member of the Legislature or a statewide elected or appointed state official is prohibited for two years following
vacation of office from representing another person or entity for compensation before the government body or agency
of which the individual was an officer or member. [Art. II, Sec. 8(e), Fla. Const. and Sec. 112.313(9), Fla. Stat.]
5
2. Lobbying by Former State Employees
Certain employees of the executive and legislative branches of state government are prohibited from personally
representing another person or entity for compensation before the agency with which they were employed for a period
of two years after leaving their positions, unless employed by another agency of state government. [Sec. 112.313(9),
Fla. Stat.] These employees include the following:
(a) Executive and legislative branch employees serving in the Senior Management Service and Selected Exempt
Service, as well as any person employed by the Department of the Lottery having authority over policy or
procurement.
(b) Persons serving in the following position classifications: the Auditor General; the director of the Office of
Program Policy Analysis and Government Accountability (OPPAGA); the Sergeant at Arms and Secretary of the
Senate; the Sergeant at Arms and Clerk of the House of Representatives; the executive director and deputy executive
director of the Commission on Ethics; an executive director, staff director, or deputy staff director of each joint
committee, standing committee, or select committee of the Legislature; an executive director, staff director, executive
assistant, legislative analyst, or attorney serving in the Office of the President of the Senate, the Office of the Speaker
of the House of Representatives, the Senate Majority Party Office, the Senate Minority Party Office, the House
Majority Party Office, the House Minority Party Office; the Chancellor and Vice-Chancellors of the State University
System; the general counsel to the Board of Regents; the president, vice presidents, and deans of each state
university; any person hired on a contractual basis and having the power normally conferred upon such persons, by
whatever title; and any person having the power normally conferred upon the above positions.
This prohibition does not apply to a person who was employed by the Legislature or other agency prior to July 1,
1989; who was a defined employee of the SUS or the PSC who held such employment on December 31, 1994; or who
reached normal retirement age and retired by July 1, 1991. It does apply to OPS employees.
PENALTIES: Persons found in violation of this section are subject to the penalties contained in the Code (see
PENALTIES, Part V) as well as a civil penalty in an amount equal to the compensation which the person received for
the prohibited conduct. [Sec. 112.313(9)(a)5, Fla. Stat.]
3. Additional Restrictions on Former State Employees
A former executive or judicial branch employee or PSC employee is prohibited from having employment or a
contractual relationship, at any time after retirement or termination of employment, with any business entity (other
than a public agency) in connection with a contract in which the employee participated personally and substantially by
recommendation or decision while a public employee. [Sec. 112.3185(3), Fla. Stat.]
A former executive or judicial branch employee or PSC employee who has retired or terminated employment is
prohibited from having any employment or contractual relationship for two years with any business entity (other than a
public agency) in connection with a contract for services which was within his or her responsibility while serving as a
state employee. [Sec.112.3185(4), Fla. Stat.]
Unless waived by the agency head, a former executive or judicial branch employee or PSC employee may not be
paid more for contractual services provided by him or her to the former agency during the first year after leaving the
agency than his or her annual salary before leaving. [Sec. 112.3185(5), Fla. Stat.]
These prohibitions do not apply to PSC employees who were so employed on or before Dec. 31, 1994.
6
4. Lobbying by Former Local Government Officers and Employees
A person elected to county, municipal, school district, or special district office is prohibited from representing
another person or entity for compensation before the government body or agency of which he or she was an officer for
two years after leaving office. Appointed officers and employees of counties, municipalities, school districts, and
special districts may be subject to a similar restriction by local ordinance or resolution. [Sec. 112.313(13) and (14),
Fla. Stat.]
E. VOTING CONFLICTS OF INTEREST
No state public officer is prohibited from voting in an official capacity on any matter. However, a state public officer
who votes on a measure which inures to his or her special private gain or loss, or which the officer knows would inure
to the special private gain or loss of any principal by whom he or she is retained, of the parent organization or
subsidiary of a corporate principal by which he or she is retained, of a relative, or of a business associate, must file a
memorandum of voting conflict on Commission Form 8A with the recording secretary within 15 days after the vote
occurs, disclosing the nature of his or her interest in the matter.
No county, municipal, or other local public officer shall vote in an official capacity upon any measure which would
inure to his or her special private gain or loss, or which the officer knows would inure to the special private gain or loss
of any principal by whom he or she is retained, of the parent organization or subsidiary of a corporate principal by
which he or she is retained, of a relative, or of a business associate. The officer must publicly announce the nature of
his or her interest before the vote and must file a memorandum of voting conflict on Commission Form 8B with the
meeting’s recording officer within 15 days after the vote occurs disclosing the nature of his or her interest in the
matter. However, members of community redevelopment agencies and district officers elected on a one-acre, one-
vote basis are not required to abstain when voting in that capacity.
No appointed state or local officer shall participate in any matter which would inure to the officer’s special private
gain or loss, the special private gain or loss of any principal by whom he or she is retained, of the parent organization
or subsidiary of a corporate principal by which he or she is retained, of a relative, or of a business associate, without
first disclosing the nature of his or her interest in the matter. The memorandum of voting conflict (Commission Form
8A or 8B) must be filed with the meeting’s recording officer, be provided to the other members of the agency, and be
read publicly at the next meeting.
If the conflict is unknown or not disclosed prior to the meeting, the appointed official must orally disclose the
conflict at the meeting when the conflict becomes known. Also, a written memorandum of voting conflict must be filed
with the meeting’s recording officer within 15 days of the disclosure being made and must be provided to the other
members of the agency with the disclosure being read publicly at the next scheduled meeting. [Sec. 112.3143, Fla.
Stat.]
F. DISCLOSURES
Conflicts of interest may occur when public officials are in a position to make decisions that affect their personal
financial interests. This is why public officers and employees, as well as candidates who run for public office, are
required to publicly disclose their financial interests. The disclosure process serves to remind officials of their
obligation to put the public interest above personal considerations. It also helps citizens to monitor the considerations
of those who spend their tax dollars and participate in public policy decisions or administration.
All public officials and candidates do not file the same degree of disclosure; nor do they all file at the same time or
place. Thus, care must be taken to determine which disclosure forms a particular official or candidate is required to
file.
7
The following forms are described below to set forth the requirements of the various disclosures and the steps for
correctly providing the information in a timely manner.
1. FORM 1 - Limited Financial Disclosure
Who Must File:
Persons required to file FORM 1 include all state officers, local officers, candidates for local elective office, and
specified state employees as defined below (other than those officers who are required by law to file FORM 6).
STATE OFFICERS include:
1) Elected public officials not serving in a political subdivision of the state and any person appointed to fill a vacancy
in such office, unless required to file full disclosure on Form 6.
2) Appointed members of each board, commission, authority, or council having statewide jurisdiction,
excluding members of solely advisory bodies; but including judicial nominating commission members; directors of
Enterprise Florida, Scripps Florida Funding Corporation, Workforce Florida, and Space Florida; members of the
Council on the Social Status of Black Men and Boys; and governors and senior managers of Citizens Property
Insurance Corporation and Florida Workers’ Compensation Joint Underwriting Association.
3) The Commissioner of Education, members of the State Board of Education, the Board of Governors, and the local
boards of trustees and presidents of state universities.
LOCAL OFFICERS include:
1) Persons elected to office in any political subdivision (such as municipalities, counties, and special districts) and
any person appointed to fill a vacancy in such office, unless required to file full disclosure on Form 6.
2) Appointed members of the following boards, councils, commissions, authorities, or other bodies of any county,
municipality, school district, independent special district, or other political subdivision: the governing body of the
subdivision; an expressway authority or transportation authority; a community college or junior college district board of
trustees; a board having the power to enforce local code provisions; a board of adjustment; a planning or zoning
board having the power to recommend, create, or modify land planning or zoning within the political subdivision,
except for citizen advisory committees, technical coordinating committees, and similar groups who only have the
power to make recommendations to planning or zoning boards; a pension board or retirement board empowered to
invest pension or retirement funds or to determine entitlement to or amount of a pension or other retirement benefit.
3) Any other appointed member of a local government board who is required to file a statement of financial interests
by the appointing authority or the enabling legislation, ordinance, or resolution creating the board.
4) Persons holding any of these positions in local government: mayor; county or city manager; chief administrative
employee of a county, municipality, or other political subdivision; county or municipal attorney; chief county or
municipal building inspector; county or municipal water resources coordinator; county or municipal pollution control
director; county or municipal environmental control director; county or municipal administrator with power to grant or
deny a land development permit; chief of police; fire chief; municipal clerk; appointed district school superintendent;
community college president; district medical examiner; purchasing agent (regardless of title) having the authority to
make any purchase exceeding $20,000 for the local governmental unit.
5) Members of governing boards of charter schools operated by a city or other public entity.
8
6) The officers, directors, and chief executive officer of a corporation, partnership, or other business entity that is
serving as the chief administrative or executive officer or employee of a political subdivision, and any business entity
employee who is acting as the chief administrative or executive officer or employee of the political subdivision. [Sec.
112.3136, Fla. Stat.]
SPECIFIED STATE EMPLOYEE includes:
1) Employees in the Office of the Governor or of a Cabinet member who are exempt from the Career Service System,
excluding secretarial, clerical, and similar positions.
2) The following positions in each state department, commission, board, or council: secretary or state surgeon
general, assistant or deputy secretary, executive director, assistant or deputy executive director, and anyone having
the power normally conferred upon such persons, regardless of title.
3) The following positions in each state department or division: director, assistant or deputy director, bureau chief,
assistant bureau chief, and any person having the power normally conferred upon such persons, regardless of title.
4) Assistant state attorneys, assistant public defenders, public counsel, full-time state employees serving as counsel
or assistant counsel to a state agency, a deputy chief judge of compensation claims, a judge of compensation claims,
administrative law judges, and hearing officers.
5) The superintendent or director of a state mental health institute established for training and research in the mental
health field, or any major state institution or facility established for corrections, training, treatment, or rehabilitation.
6) State agency business managers, finance and accounting directors, personnel officers, grant coordinators, and
purchasing agents (regardless of title) with power to make a purchase exceeding $20,000.
7) The following positions in legislative branch agencies: each employee (other than those employed in maintenance,
clerical, secretarial, or similar positions and legislative assistants exempted by the presiding officer of their house);
and each employee of the Commission on Ethics.
What Must Be Disclosed:
FORM 1 requirements are set forth fully on the form. In general, this includes the reporting person’s sources and
types of financial interests, such as the names of employers and addresses of real property holdings. NO DOLLAR
VALUES ARE REQUIRED TO BE LISTED. In addition, the form requires the disclosure of certain relationships with,
and ownership interests in, specified types of businesses such as banks, savings and loans, insurance companies,
and utility companies.
When to File:
CANDIDATES for elected local office must file FORM 1 together with and at the same time they file their qualifying
papers. STATE and LOCAL OFFICERS and SPECIFIED STATE EMPLOYEES are required to file disclosure by July 1
of each year. They also must file within thirty days from the date of appointment or the beginning of employment.
Those appointees requiring Senate confirmation must file prior to confirmation.
Where to File:
Each LOCAL OFFICER files FORM 1 with the Supervisor of Elections in the county in which he or she
permanently resides.
9
A STATE OFFICER or SPECIFIED STATE EMPLOYEE files with the Commission on Ethics. [Sec. 112.3145, Fla.
Stat.]
2. FORM 1F - Final Form 1 Limited Financial Disclosure
FORM 1F is the disclosure form required to be filed within 60 days after a public officer or employee required to
file FORM 1 leaves his or her public position. The form covers the disclosure period between January 1 and the last
day of office or employment within that year.
3. FORM 2 - Quarterly Client Disclosure
The state officers, local officers, and specified state employees listed above, as well as elected constitutional
officers, must file a FORM 2 if they or a partner or associate of their professional firm represent a client for
compensation before an agency at their level of government.
A FORM 2 disclosure includes the names of clients represented by the reporting person or by any partner or
associate of his or her professional firm for a fee or commission before agencies at the reporting person’s level of
government. Such representations Do not include appearances in ministerial matters, appearances before judges of
compensation claims, or representations on behalf of one’s agency in one’s official capacity. Nor does the term
include the preparation and filing of forms and applications merely for the purpose of obtaining or transferring a
license, so long as the issuance of the license does not require a variance, special consideration, or a certificate of
public convenience and necessity.
When to File:
This disclosure should be filed quarterly, by the end of the calendar quarter following the calendar quarter during
which a reportable representation was made. FORM 2 need not be filed merely to indicate that no reportable
representations occurred during the preceding quarter; it should be filed ONLY when reportable representations were
made during the quarter.
Where To File:
LOCAL OFFICERS file with the Supervisor of Elections of the county in which they permanently reside.
STATE OFFICERS and SPECIFIED STATE EMPLOYEES file with the Commission on Ethics. [Sec. 112.3145(4),
Fla. Stat.]
4. FORM 6 - Full and Public Disclosure
Who Must File:
Persons required by law to file FORM 6 include all elected constitutional officers and candidates for such office;
the mayor and members of the city council and candidates for these offices in Jacksonville; the Duval County
Superintendent of Schools; judges of compensation claims; and members of the Florida Housing Finance Corporation
Board and the Florida Prepaid College Board; and members of expressway authorities, transportation authorities
(except the Jacksonville Transportation Authority), or toll authorities created pursuant to Ch. 348 or 343, or 349, or
other general law.
What Must be Disclosed:
FORM 6 is a detailed disclosure of assets, liabilities, and sources of income over $1,000 and their values, as well
as net worth. Officials may opt to file their most recent income tax return in lieu of listing sources of income but still
10
must disclose their assets, liabilities, and net worth. In addition, the form requires the disclosure of certain
relationships with, and ownership interests in, specified types of businesses such as banks, savings and loans,
insurance companies, and utility companies.
When and Where To File:
Incumbent officials must file FORM 6 annually by July 1 with the Commission on Ethics. CANDIDATES must file
with the officer before whom they qualify at the time of qualifying. [Art. II, Sec. 8(a) and (i), Fla. Const., and Sec.
112.3144, Fla. Stat.]
5. FORM 6F - Final Form 6 Full and Public Disclosure
This is the disclosure form required to be filed within 60 days after a public officer or employee required to file
FORM 6 leaves his or her public position. The form covers the disclosure period between January 1 and the last day
of office or employment within that year.
6. FORM 9 - Quarterly Gift Disclosure
Each person required to file FORM 1 or FORM 6, and each state procurement employee, must file a FORM 9,
Quarterly Gift Disclosure, with the Commission on Ethics on the last day of any calendar quarter following the
calendar quarter in which he or she received a gift worth more than $100, other than gifts from relatives, gifts
prohibited from being accepted, gifts primarily associated with his or her business or employment, and gifts otherwise
required to be disclosed. FORM 9 NEED NOT BE FILED if no such gift was received during the calendar quarter.
Information to be disclosed includes a description of the gift and its value, the name and address of the donor, the
date of the gift, and a copy of any receipt for the gift provided by the donor. [Sec. 112.3148, Fla. Stat.]
7. FORM 10 - Annual Disclosure of Gifts from Government Agencies and Direct-Support Organizations and
Honorarium Event Related Expenses
State government entities, airport authorities, counties, municipalities, school boards, water management districts,
the South Florida Regional Transportation Authority, and the Technological Research and Development Authority may
give a gift worth more than $100 to a person required to file FORM 1 or FORM 6, and to state procurement
employees, if a public purpose can be shown for the gift. Also, a direct-support organization for a governmental entity
may give such a gift to a person who is an officer or employee of that entity. These gifts are to be reported on FORM
10, to be filed by July 1.
The governmental entity or direct-support organization giving the gift must provide the officer or employee with a
statement about the gift no later than March 1 of the following year. The officer or employee then must disclose this
information by filing a statement by July 1 with his or her annual financial disclosure that describes the gift and lists
the donor, the date of the gift, and the value of the total gifts provided during the calendar year. State procurement
employees file their statements with the Commission on Ethics. [Sec. 112.3148, Fla. Stat.]
In addition, a person required to file FORM 1 or FORM 6, or a state procurement employee, who receives
expenses or payment of expenses related to an honorarium event from someone who is prohibited from giving him or
her an honorarium, must disclose annually the name, address, and affiliation of the donor, the amount of the
expenses, the date of the event, a description of the expenses paid or provided, and the total value of the expenses
on FORM 10. The donor paying the expenses must provide the officer or employee with a statement about the
expenses within 60 days of the honorarium event.
11
The disclosure must be filed by July 1, for expenses received during the previous calendar year, with the officer’s
or employee’s FORM 1 or FORM 6. State procurement employees file their statements with the Commission on
Ethics. [Sec. 112.3149, Fla. Stat.]
However, notwithstanding Sec. 112.3149, Fla. Stat., no executive branch or legislative lobbyist or principal shall
make, directly or indirectly, and no executive branch agency who files FORM 1 or FORM 6 shall knowingly accept,
directly or indirectly, any expenditure made for the purpose of lobbying. This may include honorarium event related
expenses that formerly were permitted under Section 112.3149. [Sec. 112.3215, Fla. Stat.] Similar prohibitions apply
to legislative officials and employees. However, these laws are not administered by the Commission on Ethics [Sec.
11.045, Fla. Stat.]
8. FORM 30 - Donor’s Quarterly Gift Disclosure
As mentioned above, the following persons and entities generally are prohibited from giving a gift worth more than
$100 to a reporting individual (a person required to file FORM 1 or FORM 6) or to a state procurement employee: a
political committee or committee of continuous existence; a lobbyist who lobbies the reporting individual’s or
procurement employee’s agency; and the partner, firm, employer, or principal of such a lobbyist. If such person or
entity makes a gift worth between $25 and $100 to a reporting individual or state procurement employee (that is not
accepted in behalf of a governmental entity or charitable organization), the gift should be reported on FORM 30. The
donor also must notify the recipient at the time the gift is made that it will be reported.
The FORM 30 should be filed by the last day of the calendar quarter following the calendar quarter in which the
gift was made. If the gift was made to an individual in the legislative branch, FORM 30 should be filed with the
Lobbyist Registrar. If the gift was to any other reporting individual or state procurement employee, FORM 30 should
be filed with the Commission on Ethics.
However, notwithstanding Section 112.3148, Fla. Stat., no executive branch lobbyist or principal shall make,
directly or indirectly, and no executive branch agency official or employee who files FORM 1 or FORM 6 shall
knowingly accept, directly or indirectly, any expenditure made for the purpose of lobbying. This may include gifts
that formerly were permitted under Section 112.3148. [Sec. 112.3215, Fla. Stat.] Similar prohibitions apply to
legislative officials and employees. However, these laws are not administered by the Commission on Ethics [Sec.
11.045, Fla. Stat.]
9. FORM 1X AND FORM 6X - Amendments to Form 1 and Form 6
These forms are provided for officers or employees who want to amend their previously filed Form 1 or Form 6.
IV. AVAILABILITY OF FORMS
LOCAL OFFICERS and EMPLOYEES who must file FORM 1 annually will be sent the form by mail from the
Supervisor of Elections in the county in which they permanently reside not later than JUNE 1 of each year. Newly
elected and appointed officials or employees should contact the head of their agencies for copies of the form or
download it from www.ethics.state.fl.us, as should those persons who are required to file their final disclosure
statements within 60 days of leaving office or employment.
ELECTED CONSTITUTIONAL OFFICERS, OTHER STATE OFFICERS, and SPECIFIED STATE EMPLOYEES
who must file annually FORM 1 or 6 will be sent these forms by mail from the Commission on Ethics by JUNE 1 of
each year. Newly elected and appointed officers and employees should contact the heads of their agencies or the
Commission on Ethics for copies of the form or download it from www.ethics.state.fl.us, as should those persons who
are required to file their final disclosure statements within 60 days of leaving office or employment.
12
Any person needing one or more of the other forms described here may also obtain them from a Supervisor of
Elections or from the Commission on Ethics, P.O. Drawer 15709, Tallahassee, Florida 32317-5709. They are also
available on the Commission’s website: www.ethics.state.fl.us.
V. PENALTIES
A. Non-criminal Penalties for Violation of the Sunshine Amendment and the Code of Ethics
There are no criminal penalties for violation of the Sunshine Amendment and the Code of Ethics. Penalties for
violation of these laws may include: impeachment, removal from office or employment, suspension, public censure,
reprimand, demotion, reduction in salary level, forfeiture of no more than one-third salary per month for no more than
twelve months, a civil penalty not to exceed $10,000, and restitution of any pecuniary benefits received.
B. Penalties for Candidates
CANDIDATES for public office who are found in violation of the Sunshine Amendment or the Code of Ethics may
be subject to one or more of the following penalties: disqualification from being on the ballot, public censure,
reprimand, or a civil penalty not to exceed $10,000.
C. Penalties for Former Officers and Employees
FORMER PUBLIC OFFICERS or EMPLOYEES who are found in violation of a provision applicable to former
officers or employees or whose violation occurred prior to such officer’s or employee’s leaving public office or
employment may be subject to one or more of the following penalties: public censure and reprimand, a civil penalty
not to exceed $10,000, and restitution of any pecuniary benefits received. [Sec. 112.317, Fla. Stat.]
D. Penalties for Lobbyists and Others
An executive branch lobbyist who has failed to comply with the Executive Branch Lobbying Registration law (see
Part VIII) may be fined up to $5,000, reprimanded, censured, or prohibited from lobbying executive branch agencies
for up to two years. Lobbyists, their employers, principals, partners, and firms, and political committees and
committees of continuous existence who give a prohibited gift or honorarium or fail to comply with the gift reporting
requirements for gifts worth between $25 and $100, may be penalized by a fine of not more than $5,000 and a
prohibition on lobbying, or employing a lobbyist to lobby, before the agency of the public officer or employee to whom
the gift was given for up to two years.
Executive Branch lobbying firms that fail to timely file their quarterly compensation reports may be fined $50 per
day per principal for each day the report is late, up to a maximum fine of $5,000 per report.
E. Felony Convictions: Forfeiture of Retirement Benefits
Public officers and employees are subject to forfeiture of all rights and benefits under the retirement system to
which they belong if convicted of certain offenses. The offenses include embezzlement or theft of public funds;
bribery; felonies specified in Chapter 838, Florida Statutes; impeachable offenses; and felonies committed with intent
to defraud the public or their public agency. [Sec. 112.3173, Fla. Stat.]
F. Automatic Penalties for Failure to File Annual Disclosure
Public officers and employees required to file either Form 1 or Form 6 annual financial disclosure are subject to
automatic fines of $25 for each day late the form is filed after September 1, up to a maximum penalty of $1,500. [Sec.
112.3144 and 112.3145, Fla. Stat.]
13
VI. ADVISORY OPINIONS
Conflicts of interest may be avoided by greater awareness of the ethics laws on the part of public officials and
employees through advisory assistance from the Commission on Ethics.
A. Who Can Request an Opinion
Any public officer, candidate for public office, or public employee in Florida who is in doubt about the applicability
of the standards of conduct or disclosure laws to himself or herself, or anyone who has the power to hire or terminate
another public employee, may seek an advisory opinion from the Commission about himself or herself or that
employee.
B. How to Request an Opinion
Opinions may be requested by letter presenting a question based on a real situation and including a detailed
description of the situation. Opinions are issued by the Commission and are binding on the conduct of the person who
is the subject of the opinion, unless material facts were omitted or misstated in the request for the opinion. Published
opinions will not bear the name of the persons involved unless they consent to the use of their names; however, the
request and all information pertaining to it is a public record.
C. How to Obtain Published Opinions
All of the Commission’s opinions are available for viewing or download at its website:
www.ethics.state.fl.us.
VII. COMPLAINTS
A. Citizen Involvement
The Commission on Ethics cannot conduct investigations of alleged violations of the Sunshine Amendment or the
Code of Ethics unless a person files a sworn complaint with the Commission alleging such violation has occurred.
If you have knowledge that a person in government has violated the standards of conduct or disclosure laws
described above, you may report these violations to the Commission by filing a sworn complaint on the form
prescribed by the Commission and available for download at www.ethics.state.fl.us. Otherwise, the Commission is
unable to take action, even after learning of such misdeeds through newspaper reports or telephone calls.
Should you desire assistance in obtaining or completing a complaint form (FORM 50), you may receive either by
contacting the Commission office at the address or phone number shown on the inside front cover of this booklet.
B. Confidentiality
The complaint, as well as all proceedings and records relating to the complaint, is confidential until the accused
requests that such records be made public or until the complaint reaches a stage in the Commission’s proceedings
where it becomes public. This means that unless the Commission receives a written waiver of confidentiality from the
accused, the Commission is not free to release any documents or to comment on a complaint to members of the
public or press, so long as the complaint remains in a confidential stage.
IN NO EVENT MAY A COMPLAINT BE FILED OR DISCLOSED WITH RESPECT TO A CANDIDATE OR ELECTION
ON THE DAY OF THE ELECTION, OR WITHIN THE FIVE CALANDAR DAYS PRECEDING THE ELECTION DATE.
14
C. How the Complaint Process Works
The Commission staff must forward a copy of the original sworn complaint to the accused within five workking days
of its receipt. Any subsequent sworn amendments to the complaint also are transmitted within five working days of their
receipt.
Once a complaint is filed, it goes through three procedural stages under the Commission’s rules. The first stage is a
determination of whether the allegations of the complaint are legally sufficient: that is, whether they indicate a possible
violation of any law over which the Commission has jurisdiction. If the complaint is found not to be legally sufficient, the
Commission will order that the complaint be dismissed without investigation, and all records relating to the complaint
will become public at that time.
If the complaint is found to be legally sufficient, a preliminary investigation will be undertaken by the investigative
staff of the Commission. The second stage of the Commission’s proceedings involves this preliminary investigation and
a decision by the Commission as to whether there is probable cause to believe that there has been a violation of any of
the ethics laws. If the Commission finds no probable cause to believe there has been a violation of the ethics laws, the
complaint will be dismissed and will become a matter of public record. If the Commission finds probable cause to
believe there has been a violation of the ethics laws, the complaint becomes public and usually enters the third stage of
proceedings. This stage requires the Commission to decide whether the law was actually violated and, if so, whether a
penalty should be recommended. At this stage, the accused has the right to request a public hearing (trial) at which
evidence is presented or the Commission may order that such a hearing be held. Public hearings usually are held in or
near the area where the alleged violation occurred.
When the Commission concludes that a violation has been committed, it issues a public report of its findings and
may recommend one or more penalties to the appropriate disciplinary body or official.
When the Commission determines that a person has filed a complaint with knowledge that the complaint contains
one or more false allegations or with reckless disregard for whether the complaint contains false allegations, the
complainant will be liable for costs plus reasonable attorney’s fees incurred by the person complained against. The
Department of Legal Affairs may bring a civil action to recover such fees and costs, if they are not paid voluntarily
within 30 days.
D. Dismissal of Complaints At Any Stage of Disposition
The Commission may, at its discretion, dismiss any complaint at any stage of disposition should it determine that
the public interest would not be served by proceeding further, in which case the Commission will issue a public report
stating with particularity its reasons for the dismissal. [Sec. 112.324(11), Fla. Stat.]
E. Statute of Limitations
All sworn complaints alleging a violation of the Sunshine Amendment or the Code of Ethics must be filed with the
Commission within five years of the alleged violation or other breach of the public trust. Time starts to run on the day
AFTER the violation or breach of public trust is committed. The statute of limitations is tolled on the day a sworn
complaint is filed with the Commission. If a complaint is filed and the statute of limitations has run, the complaint will be
dismissed. [Sec. 112.3231, Fla. Stat.]
VIII. EXECUTIVE BRANCH LOBBYING
Any person who, for compensation and on behalf of another, lobbies an agency of the executive branch of state
government with respect to a decision in the area of policy or procurement may be required to register as an executive
branch lobbyist. Registration is required before lobbying an agency and is renewable annually. In addition, each
15
lobbying firm must file a compensation report with the Commission for each calendar quarter during any portion of
which one or more of the firm’s lobbyists were registered to represent a principal. As noted above, no executive branch
lobbyist or principal can make, directly or indirectly, and no executive branch agency official or employee who files
FORM 1 or FORM 6 can knowingly accept, directly or indirectly, any expenditure made for the purpose of lobbying.
[Sec. 112.3215, Fla. Stat.]
Paying an executive branch lobbyist a contingency fee based upon the outcome of any specific executive branch
action, and receiving such a fee, is prohibited. A violation of this prohibition is a first degree misdemeanor, and the
amount received is subject to forfeiture. This does not prohibit sales people from receiving a commission. [Sec.
112.3217, Fla. Stat.]
Executive branch departments, state universities, community colleges, and water management districts are
prohibited from using public funds to retain an executive branch (or legislative branch) lobbyist, although these
agencies may use full-time employees as lobbyists. [Sec. 11.062, Fla. Stat.]
Additional information about the executive branch lobbyist registration system may be obtained by contacting the
Lobbyist Registrar at the following address:
Executive Branch Lobbyist Registration
Room G-68, Claude Pepper Building
111 W. Madison Street
Tallahassee, FL 32399-1425
Phone: 850/922-4987
IX. WHISTLE-BLOWER’S ACT
In 1986, the Legislature enacted a “Whistle-blower’s Act” to protect employees of agencies and government
contractors from adverse personnel actions in retaliation for disclosing information in a sworn complaint alleging
certain types of improper activities. Since then, the
Legislature has revised this law to afford greater protection to these employees.
While this language is contained within the Code of Ethics, the Commission has no jurisdiction or authority to
proceed against persons who violate this Act. Therefore, a person who has disclosed information alleging improper
conduct governed by this law and who may suffer adverse consequences as a result should contact one or more of
the following: the Office of the Chief Inspector General in the Executive Office of the Governor; the Department of
Legal Affairs; the Florida Commission on Human Relations; or a private attorney.
[Sec. 112.3187 - 112.31895, Fla. Stat.]
X. ADDITIONAL INFORMATION
As mentioned above, we suggest that you review the language used in each law for a more detailed
understanding of Florida’s ethics laws. The “Sunshine Amendment” is Article II, Section 8, of the Florida Constitution.
The Code of Ethics for Public Officers and Employees is contained in Part III of Chapter 112, Florida Statutes.
Additional information about the Commission’s functions and interpretations of these laws may be found in
Chapter 34 of the Florida Administrative Code, where the Commission’s rules are published, and in The Florida
Administrative Law Reports, which until 2005 published many of the Commission’s final orders. The Commission’s
rules, orders, and opinions also are available at www.ethics.state.fl.us.
16
If you are a public officer or employee concerned about your obligations under these laws, the staff of the
Commission will be happy to respond to oral and written inquiries by providing information about the law, the
Commission’s interpretations of the law, and the Commission’s procedures.
XI. ONLINE TRAINING
Through a project funded by the Florida Legislature, an online workshop addressing Florida’s Code of Ethics,
Sunshine Law, and Public Records Acts, is now available. See www.iog.learnsomething.com for current fees. Bulk
purchase arrangements, including state and local government purchase orders, are available. For more information,
visit www.ethics.state.fl.us.
17