Bill Text: FL S1738 | 2011 | Regular Session | Comm Sub
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: State Financial Information
Spectrum: Bipartisan Bill
Status: (Enrolled - Dead) 2011-05-07 - Ordered engrossed, then enrolled -SJ 1848 [S1738 Detail]
Download: Florida-2011-S1738-Comm_Sub.html
Bill Title: State Financial Information
Spectrum: Bipartisan Bill
Status: (Enrolled - Dead) 2011-05-07 - Ordered engrossed, then enrolled -SJ 1848 [S1738 Detail]
Download: Florida-2011-S1738-Comm_Sub.html
Florida Senate - 2011 CS for SB 1738
By the Committee on Governmental Oversight and Accountability;
and Senator Alexander
585-02639-11 20111738c1
1 A bill to be entitled
2 An act relating to state financial information;
3 amending s. 11.45, F.S.; requiring the Auditor General
4 to annually provide to the Legislature a list of
5 school districts that have failed to comply with
6 certain financial transparency requirements, as
7 identified pursuant to audit; amending s. 215.90,
8 F.S.; conforming a cross-reference; amending s.
9 215.91, F.S.; providing that the Financial Management
10 Information Board is responsible for the system;
11 deleting provisions relating to the Florida Financial
12 Management Information System Coordinating Council;
13 deleting references to functional owner subsystems;
14 amending s. 215.92, F.S.; redefining terms and adding
15 and deleting definitions; creating s. 215.922, F.S.;
16 establishing the Agency for Enterprise Business
17 Services within the Department of Financial Services;
18 providing that the office is a separate budget entity
19 not subject to the department; providing that the
20 agency is headed by the Governor and Cabinet acting as
21 the Financial Management Information Board; providing
22 for an executive director; providing the duties of the
23 agency; creating s. 215.923, F.S.; establishing the
24 Enterprise Financial Business Operations Council to
25 act in an advisory capacity to the agency; providing
26 the members of the council; providing council duties;
27 creating s. 215.924, F.S.; providing for an Enterprise
28 Financial Business Strategic Plan; requiring the plan
29 to be annually reviewed, updated, and submitted to the
30 Legislature; providing for the contents of the plan;
31 amending s. 215.93, F.S.; revising provisions relating
32 to the Florida Financial Management Information
33 System; renaming the Florida Accounting Information
34 Resource Subsystem the Financial Management Subsystem;
35 adding the Revenue and Tax Collection, Processing, and
36 Distribution Subsystem; deleting references to
37 functional owner subsystems and providing for
38 enterprise business owners; revising the duties of the
39 owners; deleting references to the design and
40 coordination staff; providing for the ownership and
41 functions of the Revenue and Tax Collection,
42 Processing, and Distribution Subsystem by the
43 Department of Revenue; amending s. 215.94, F.S.;
44 deleting references to functional owner subsystems and
45 providing for enterprise business owners; amending s.
46 215.95, F.S.; providing additional duties for the
47 Financial Management Information Board; repealing s.
48 215.96, F.S., relating to the coordinating council and
49 design and coordination staff; creating s. 215.961,
50 F.S.; providing state agency requirements relating to
51 the Florida Financial Management Information System
52 and the use of functional information and enterprise
53 agency business subsystems; amending s. 215.985, F.S.,
54 relating to the Transparency Florida Act; redefining
55 the term “governmental entity” to include public
56 schools rather than public school districts; requiring
57 the Legislative Auditing Committee to recommend a
58 format for school districts, charter schools, and
59 charter technical career centers to use in collecting
60 and displaying financial information; revising the
61 schedule for adding information to the state’s
62 official website; revising provisions exempting
63 certain municipalities and special districts from the
64 Transparency Florida Act; requiring the Office of
65 Policy and Budget to maintain the state’s financial
66 data on the state website for a specified period;
67 requiring a certified public accountant conducting an
68 audit of a unit of local government to report
69 compliance with the act; establishing a state contract
70 management system on the website; requiring the
71 Legislative Auditing Committee to adopt guidelines for
72 administering the act; conforming terms; amending ss.
73 17.11, 216.102, 216.141, and 216.237, F.S.; conforming
74 terms; providing for funding; providing an effective
75 date.
76
77 Be It Enacted by the Legislature of the State of Florida:
78
79 Section 1. Paragraph (i) is added to subsection (7) of
80 section 11.45, Florida Statutes, to read:
81 11.45 Definitions; duties; authorities; reports; rules.—
82 (7) AUDITOR GENERAL REPORTING REQUIREMENTS.—
83 (i) The Auditor General shall transmit to the President of
84 the Senate, the Speaker of the House of Representatives, and the
85 Legislative Auditing Committee annually by July 15, beginning in
86 2012, a list of all school districts that have failed to comply
87 with the transparency requirements as identified in the audit
88 reports reviewed pursuant to paragraph (b) and those conducted
89 pursuant to subsection (2).
90 Section 2. Section 215.90, Florida Statutes, is amended to
91 read:
92 215.90 Short title.—Sections 215.90-215.961 215.90-215.96
93 may be cited as the “Florida Financial Management Information
94 System Act.”
95 Section 3. Section 215.91, Florida Statutes, is amended to
96 read:
97 215.91 Florida Financial Management Information System;
98 board; council.—
99 (1) It is the intent of the Legislature that the Financial
100 Management Information Board, as the agency head of the Agency
101 for Enterprise Business Services, executive branch of
102 government, in consultation with the legislative fiscal
103 committees, specifically design and implement the Florida
104 Financial Management Information System to be the primary means
105 by which state government managers acquire and disseminate the
106 information needed to plan and account for the delivery of
107 services to state residents the citizens in a timely, efficient,
108 and effective manner.
109 (2) The Financial Management Information Board shall
110 establish the overall framework within which the Florida
111 Financial Management Information System operates and be
112 responsible for all decisions relating to the system.
113 (3)(2) The Florida Financial Management Information System
114 is shall be a unified information system providing fiscal,
115 management, and accounting support for state decisionmakers. It
116 provides shall provide a means of coordinating fiscal management
117 information and information that supports state planning, policy
118 development, management, evaluation, and performance monitoring.
119 The Florida Financial Management Information System is shall be
120 the primary information resource for providing that provides
121 accountability for public funds, resources, and activities.
122 (3) The Financial Management Information Board shall
123 provide the overall framework within which the Florida Financial
124 Management Information System will operate. The board, through
125 the Florida Financial Management Information System Coordinating
126 Council, shall adopt policies and procedures to:
127 (a) Strengthen and standardize the fiscal management and
128 accounting practices of the state;
129 (b) Improve internal financial controls;
130 (c) Simplify the preparation of objective, accurate, and
131 timely management and fiscal reports; and
132 (d) Provide the information needed in the development,
133 management, and evaluation of public policy and programs.
134 (4) The council shall provide ongoing counsel to the board
135 and act to resolve problems among or between the functional
136 owner subsystems. The board, through the coordinating council,
137 shall direct and manage the development, implementation, and
138 operation of the information subsystems that together are the
139 Florida Financial Management Information System. The
140 coordinating council shall approve the information subsystems’
141 designs prior to the development, implementation, and operation
142 of the subsystems and shall approve subsequent proposed design
143 modifications to the information subsystems subject to the
144 guidelines issued by the council. The coordinating council shall
145 ensure that the information subsystems’ operations support the
146 exchange of unified and coordinated data between information
147 subsystems. The coordinating council shall establish the common
148 data codes for financial management, and it shall require and
149 ensure the use of common data codes by the information
150 subsystems that together constitute the Florida Financial
151 Management Information System. The Chief Financial Officer shall
152 adopt a chart of accounts consistent with the common financial
153 management data codes established by the coordinating council.
154 The board, through the coordinating council, shall establish the
155 financial management policies and procedures for the executive
156 branch of state government. The coordinating council shall
157 notify in writing the chairs of the legislative fiscal
158 committees and the Chief Justice of the Supreme Court regarding
159 the adoption of, or modification to, a proposed financial
160 management policy or procedure. The notice shall solicit
161 comments from the chairs of the legislative fiscal committees
162 and the Chief Justice of the Supreme Court at least 14
163 consecutive days before the final action by the coordinating
164 council.
165 (5) The Florida Financial Management Information System and
166 its functional owner information subsystems shall be compatible
167 with the legislative appropriations system, and they shall be
168 designed to support the legislative oversight function. The
169 Florida Financial Management Information System and its
170 functional owner information subsystems shall be unified with
171 the legislative information systems that support the legislative
172 appropriations and legislative oversight functions. The Florida
173 Financial Management Information System and its functional owner
174 information subsystems shall exchange information with the
175 legislative information systems that support the legislative
176 appropriations and legislative oversight functions without
177 conversion or modification. Any information maintained by the
178 Florida Financial Management Information System and its
179 functional owner information subsystems shall be available, upon
180 request, to the information systems of the legislative branch.
181 (6) The Florida Financial Management Information system and
182 its functional owner information subsystems shall:
183 (a) Be designed to incorporate the flexibility needed to
184 respond to the dynamic demands of state government in a cost
185 conscious manner. The Florida Financial Management Information
186 System shall include applications that will support an
187 information retrieval system that will allow the user to ask
188 general questions and receive accurate answers that include
189 assessments concerning the qualifications of the data.
190 (b)(7) The Florida Financial Management Information System
191 and each of its functional owner information subsystems shall
192 strive to Employ a common set of operations that make the system
193 accessible to state agency program managers and statewide
194 decisionmakers. Data must shall be easily transferred from the
195 functional owner information subsystems to Florida Financial
196 Management Information System applications and also among the
197 functional owner information subsystems. The functional owner
198 information subsystems must shall identify shared data-gathering
199 needs in order to minimize the duplication duplications of
200 source-entry input. The coordinating council shall ensure that
201 All organizations within the executive branch of state
202 government must have access to and use the Florida Financial
203 Management Information system for the collection, processing,
204 and reporting of financial management data required for the
205 efficient and effective operation of state government.
206 (8) The Florida Financial Management Information System,
207 through its functional owner subsystems, shall include a data
208 gathering and data-distribution facility that will support a
209 management and decisionmaking information system that collects
210 and stores agency and statewide financial, administrative,
211 planning, and program information to assist agency program
212 managers and statewide decisionmakers in carrying out their
213 responsibilities.
214 Section 4. Section 215.92, Florida Statutes, is amended to
215 read:
216 215.92 Definitions relating to Florida Financial Management
217 Information System Act.—For the purposes of ss. 215.90-215.961
218 215.90-215.96:
219 (1) “Agency financial business system” means a system that
220 provides financial business services, including related
221 administrative or accounting services, to one or more state
222 agencies and that may be approved as an enterprise agency
223 business subsystem of the Florida Financial Management
224 Information System according to s. 215.924.
225 (2)(1) “Auditable” means the presence of features and
226 characteristics that are needed to verify the proper functioning
227 of controls in any given information subsystem.
228 (3)(2) “Board” means the Financial Management Information
229 Board.
230 (3) “Coordinating council” or “council” means the Florida
231 Financial Management Information System Coordinating Council.
232 (4) “Council” means the Enterprise Financial Business
233 Services Council.
234 (5)(4) “Data or data code” means representation of facts,
235 concepts, or instructions in a formalized manner suitable for
236 communication, interpretation, or processing by humans or by
237 automatic means. The term includes any representations such as
238 characters or analog quantities to which meaning is, or might
239 be, assigned.
240 (5) “Design and coordination staff” means the personnel
241 responsible for providing administrative and clerical support to
242 the board, coordinating council, and secretary to the board. The
243 design and coordination staff shall function as the agency clerk
244 for the board and the coordinating council. For administrative
245 purposes, the design and coordination staff are assigned to the
246 Department of Financial Services but they are functionally
247 assigned to the board.
248 (6) “Enhancement” means a change to the Florida Financial
249 Management Information System which improves or adds features or
250 functionality to a functional information subsystem or
251 enterprise agency business subsystem and which changes or
252 affects how an enterprise business service or a task that is
253 part of the service is performed.
254 (7) “Enterprise agency business subsystem” means a state
255 agency financial business system that has been approved as a
256 subsystem of the Florida Financial Management Information System
257 if the Enterprise Financial Business Strategic Plan is approved
258 by the board.
259 (8) “Enterprise business owner” means the state agency that
260 has legal responsibility for ensuring that a functional
261 information subsystem or enterprise agency business subsystem of
262 the Florida Financial Management Information System is designed,
263 implemented, and operated in accordance with ss. 215.90-215.961.
264 (9) “Enterprise financial business process” means the
265 common series of tasks state agencies undertake in monitoring,
266 tracking, maintaining, or supporting the management,
267 accountability, and reporting of state financial data, all or a
268 portion of which may be performed within a functional
269 information subsystem of the Florida Financial Management
270 Information System. Financial business process tasks that are
271 not performed by a subsystem may have an impact on or determine
272 what tasks are performed by services that are provided by the
273 subsystem.
274 (10) “Enterprise financial business service” means a
275 service provided within the Florida Financial Management
276 Information System which performs some or all of the tasks of an
277 enterprise financial business process.
278 (11) “Functional information subsystems” means the
279 subsystems described in s. 215.93 which provide the core
280 enterprise business services described in s. 215.94.
281 (6) “Functional owner” means the agency, or the part of the
282 judicial branch, that has the legal responsibility to ensure
283 that a subsystem is designed, implemented, and operated in
284 accordance with ss. 215.90-215.96.
285 (12)(7) “Functional system specifications” means the
286 detailed written description of an information subsystem which
287 describes. These specifications are prepared by the functional
288 owner of the system; describe, in the functional owner’s
289 language, what an information subsystem is required to do; and
290 describe the features, characteristics, controls, and internal
291 control measures to be incorporated into the information
292 subsystem. Such specifications are the basis for the preparation
293 of the technical system specifications by the functional owner.
294 (13)(8) “Information system” means a group of interrelated
295 information subsystems.
296 (14)(9) “Information subsystem” means the entire collection
297 of procedures, equipment, and people devoted to the generation,
298 collection, evaluation, storage, retrieval, and dissemination of
299 data and information within an organization or functional area
300 in order to promote the flow of information from source to user.
301 (15) “Modification” means a technical change to a
302 functional information subsystem or an enterprise agency
303 business subsystem which does not affect how a task that is part
304 of an enterprise financial business service is performed.
305 (16) “Officer” means the executive director of the Agency
306 for Enterprise Business Services.
307 (17) “Project governance structure” means a written
308 delegation of authority which defines the roles and
309 responsibilities of project participants at all levels in the
310 decisionmaking process, identifies the levels of operational
311 decisionmaking, designates a clear line of decisional authority,
312 and provides a clear process for raising the visibility of
313 issues to the appropriate level for resolution.
314 (18) “Replacement” of a subsystem means any proposal for
315 continuing business services through the use of a new or
316 different functional information system from those currently
317 contracted. For purposes of this subsection, extensions of
318 contracts for functional information systems and associated
319 business services shall be considered replacements.
320 (19) “State agency” has the same meaning as in s.
321 216.011(1).
322 Section 5. Section 215.922, Florida Statutes, is created to
323 read:
324 215.922 Agency for Enterprise Business Services.—The Agency
325 for Enterprise Business Services is created within the
326 Department of Financial Services.
327 (1) The agency is a separate budget entity and is not
328 subject to control, supervision, or direction by the Department
329 of Financial Services, including, but not limited to,
330 purchasing, transactions involving real or personal property,
331 personnel, or budgetary matters.
332 (2) The head of the agency shall be the Governor and
333 Cabinet acting as the Financial Management Information Board.
334 (3) The agency shall have an executive director, who is the
335 Enterprise Financial Business Operations Officer. The officer is
336 appointed by the Governor with at least three affirmative votes
337 of the Governor and Cabinet, with the Governor and the Chief
338 Financial Officer on the prevailing side, and is subject to
339 confirmation by the Senate. The officer serves at the pleasure
340 of the Governor and Cabinet. The Chief Financial Officer may
341 appoint an interim director until an executive director is
342 confirmed by the Cabinet.
343 (4) The agency shall have the following duties and
344 responsibilities:
345 (a) Ensuring that decisions are identified and issues are
346 resolved by the board as specified in s. 215.95.
347 (b) Coordinating and staffing the meetings of the council,
348 which shall meet at least 12 times per year for the purpose of
349 obtaining input from council members in carrying out the
350 provisions of ss. 215.90-215.961.
351 (c) Monitoring operational and performance issues of the
352 functional information subsystems and enterprise agency business
353 subsystems.
354 (d) Coordinating as necessary with the Agency for
355 Enterprise Information Technology to obtain technology-related
356 information from state agencies.
357 (e) Developing the Enterprise Financial Business Services
358 Strategic Plan as directed in s. 215.924.
359 (f) Serving as a clearinghouse for enterprise information
360 relating to the planning, development, implementation, and
361 evaluation of improvements to enterprise financial business
362 processes.
363 (g) Developing policies and procedures that improve the
364 efficiency and effectiveness of the Florida Financial Management
365 System by:
366 1. Improving internal financial controls;
367 2. Standardizing the state’s fiscal management and
368 accounting practices;
369 3. Simplifying the preparation of objective, accurate, and
370 timely management information and fiscal reports;
371 4. Making recommendations to the Chief Financial Officer
372 for improving the standardization of the state’s chart of
373 accounts;
374 5. Standardizing enterprise financial business processes
375 and services if necessary to cost-effectively provide financial
376 business services; and
377 6. Establishing common data codes to be used by all
378 functional information subsystems and enterprise agency business
379 subsystems.
380 (h) Developing criteria for defining standardized
381 enterprise financial business services to be provided by the
382 Florida Financial Management Information System. At a minimum,
383 the criteria must be able to determine whether:
384 1. The identified financial function or task serves a
385 unique state agency need, is common among multiple state
386 agencies, or should be common among multiple state agencies;
387 2. The identified function or task is necessary to comply
388 with a federal or state reporting requirement; and
389 3. It is cost-effective to incorporate the service into the
390 Florida Financial Management Information System in accordance
391 with long-term planning goals.
392 (i) Adopting rules to administer ss. 215.90-215.961.
393 (j) Providing an operational plan annually by January 1,
394 beginning in 2014, to the Governor, the President of the Senate,
395 and the Speaker of the House of Representatives. The plan must
396 contain recommendations for the current and subsequent fiscal
397 year and identify estimated costs, budget adjustments, and
398 legislative changes necessary to implement such recommendations.
399 At a minimum, the recommendations must identify:
400 1. Major initiatives and implementation strategies proposed
401 for the next fiscal year which are designed to achieve goals
402 included in the Enterprise Financial Business Strategic Plan
403 described in s. 215.924;
404 2. Changes to internal financial controls and enterprise
405 financial business processes;
406 3. Proposals to eliminate specific impediments to achieving
407 standardized enterprise financial business services;
408 4. An assessment of ongoing projects that enhance or
409 replace any of the Florida Financial Management Information
410 System’s functional information subsystems or enterprise agency
411 business subsystems and, where applicable, recommendations for
412 improving project management; and
413 5. An analysis of each specific business case supporting
414 enhancement or replacement of a subsystem, including pending
415 contract extensions, renewals, or modifications of any of the
416 Florida Financial Management Information System’s functional
417 information subsystems or enterprise agency business subsystems
418 submitted in accordance with s. 215.961. Such analysis must
419 include determining whether the enhancement or replacement is
420 consistent with the Enterprise Financial Business Strategic
421 Plan, and is in compliance with policies, procedures, or
422 criteria developed as specified in ss. 215.90-216.96.
423 (k) Submitting an inventory to the Governor and the chairs
424 of the legislative appropriation committees by July 1, 2013, of
425 agency financial business systems that are maintained by
426 executive branch agencies. At a minimum, the inventory must
427 include the following information:
428 1. A description of the financial business processes
429 supported and financial business services provided by each
430 system;
431 2. The total cost of operating and maintaining each agency
432 financial business system on an annual fiscal-year basis. The
433 total cost calculation must, at a minimum, include staffing
434 requirements, hardware and software costs, contracted services
435 and external service provider costs, and facilities and power
436 costs;
437 3. The enhancement costs estimated for the 2012-2013 fiscal
438 year and planned enhancement costs for the 2013-2014 fiscal
439 year. The inventory must identify the budget authority that will
440 be used to pay for any proposed enhancements in the 2013-2014
441 fiscal year;
442 4. The number of and job descriptions of end users who must
443 use the system on a daily basis to perform their job functions;
444 5. Any state or federal laws that require the
445 implementation and use of the agency financial business system;
446 and
447 6. An assessment of whether each agency financial business
448 system can be approved as an enterprise agency business
449 subsystem pursuant to s. 215.924 or, if it cannot be approved, a
450 statement explaining why that is not possible. The Agency for
451 Enterprise Business Services shall develop criteria for such
452 approval. To be approved as an enterprise agency business
453 subsystem, the agency system must, at a minimum:
454 a. Provide financial and administrative data and
455 information or functionality that is essential to state
456 enterprise financial operations;
457 b. Effectively provide a required enterprise financial
458 business service or support an enterprise financial business
459 process;
460 c. Provide financial data, information, or functionality
461 that is not partially or completely duplicated by a functional
462 information subsystem; and
463 d. Demonstrate that the agency financial business system’s
464 financial data, information, or functionality can be provided in
465 a cost-effective manner by a functional information subsystem.
466 Section 6. Section 215.923, Florida Statutes, is created to
467 read:
468 215.923 Enterprise Financial Business Services Council.—The
469 Enterprise Financial Business Services Council is created as an
470 advisory body to support the Agency for Enterprise Business
471 Services in the execution of its duties and responsibilities.
472 (1) Council members include:
473 (a) The officer who shall serve as chair of the council.
474 (b) The Planning and Budgeting Subsystem enterprise
475 business owner or designee.
476 (c) The Financial Management Subsystem enterprise business
477 owner or designee.
478 (d) The Cash Management Subsystem enterprise business owner
479 or designee.
480 (e) The Purchasing Subsystem enterprise business owner or
481 designee.
482 (f) The Personnel Information Subsystem enterprise business
483 owner or designee.
484 (g) The Revenue and Tax Collection, Processing, and
485 Distribution Subsystem enterprise business owner or designee.
486 (h) A member representing state agency administrative
487 services directors as determined by the directors.
488 (i) A member appointed by the Attorney General.
489 (j) A member appointed by the Commissioner of Agriculture.
490 (k) The executive director of the Agency for Enterprise
491 Information Technology or designee.
492 (2) Duties of the council include:
493 (a) Acting as liaison with all user agencies of the Florida
494 Financial Management Information System.
495 (b) Advising the Agency for Enterprise Business Services on
496 the development of the Enterprise Financial Business Strategic
497 Plan.
498 (3) Agency for Enterprise Business Services staff shall
499 support the activities of the council.
500 (4) The chair may appoint work groups from state agency
501 staff as necessary to analyze, coordinate, or resolve specific
502 issues.
503 Section 7. Section 215.924, Florida Statutes, is created to
504 read:
505 215.924 Enterprise Financial Business Strategic Plan.—The
506 Agency for Enterprise Business Services, with the assistance of
507 the council, shall develop, adopt, and, beginning in 2013,
508 annually update by July 1, the Enterprise Financial Business
509 Strategic Plan. The plan shall be submitted to the Governor, the
510 President of the Senate, and the Speaker of the House of
511 Representatives. The plan must:
512 (1) Describe the enterprise financial business services to
513 be provided by the Florida Financial Management Information
514 System. The description must be sufficient to determine the
515 functionality that will be provided by the system and to
516 identify which agency business system services should be
517 incorporated as enterprise agency business subsystems.
518 Enterprise financial business services at a minimum must include
519 the enterprise business services defined in s. 215.94.
520 (2) Identify and describe all functional information
521 subsystems and agency financial business systems recommended as
522 enterprise agency business subsystems for inclusion in the
523 Florida Financial Management Information System, which, at a
524 minimum, is comprised of the subsystems defined in s. 215.93. An
525 enterprise agency business subsystem shall be recommended for
526 approval as a subsystem based on the assessment process in s.
527 215.922.
528 (3) Provide, for the most recent fiscal year, the total
529 cost of operating and maintaining each subsystem, the staff
530 required for operation and maintenance, the number of end users
531 who must use the system to perform their job functions, and any
532 state or federal law specifically requiring the implementation
533 of the subsystem.
534 (4) Identify the critical interfaces for all subsystems,
535 including identified enterprise agency business subsystems, of
536 the Florida Financial Management Information System for the
537 purpose of coordinating standardized information exchange
538 between subsystems.
539 (5) Develop a 5-year plan for replacing or enhancing
540 subsystems of the Florida Financial Management Information
541 System, with the goal of having a system that provides
542 enterprise business services in the most cost-effective manner,
543 including:
544 (a) Overall options for replacing major subsystem
545 components and plans for addressing any contracts that expire
546 within the 5-year planning period;
547 (b) Recommended changes in enterprise financial business
548 services provided by the system which are necessary or
549 appropriate as subsystems are replaced as envisioned by the
550 plan;
551 (c) Improvements or enhancements that address impediments
552 to achieving long-term system planning goals; and
553 (d) Recommended changes that ensure the use of common data
554 codes by the information subsystems.
555 (6) Provide project management plans and governance
556 structures for approved subsystem enhancement or replacement
557 projects that have more than $10 million in cumulative total
558 funding.
559 (7) Recommend improvements to enterprise financial business
560 processes which may facilitate the standardization of financial
561 business services provided by the Florida Financial Management
562 Information System.
563 (8) Recommend improvements to enterprise reporting in order
564 to enhance the management of enterprise financial business
565 services.
566 (9) Recommend measures to improve data security, improve
567 data integrity between subsystems, and eliminate data redundancy
568 between subsystems.
569 Section 8. Section 215.93, Florida Statutes, is amended to
570 read:
571 215.93 Florida Financial Management Information System.—
572 (1) To provide the information necessary to carry out the
573 intent of the Legislature, there shall be a Florida Financial
574 Management Information System. The Florida Financial Management
575 Information system must shall be fully implemented and shall be
576 upgraded as necessary to ensure the efficient operation of an
577 integrated enterprise-wide financial management information
578 system and to provide necessary information for the effective
579 operation of state government. Upon the recommendation of the
580 coordinating council and approval of the officer board, the
581 Florida Financial Management Information System may require data
582 from any state agency information system or information
583 subsystem or may request data from any judicial branch
584 information system or information subsystem that the officer
585 determines coordinating council and board have determined to
586 have statewide financial management significance. Each
587 functional owner information subsystem within the Florida
588 Financial Management Information System must shall be developed
589 in such a fashion as to allow for timely, positive, preplanned,
590 and prescribed data transfers between the Florida Financial
591 Management Information System functional owner information
592 subsystems and from other information systems. The principal
593 unit of the system, as defined in the strategic plan in s.
594 215.924, shall be the functional owner information subsystem,
595 which includes, but is not, and the system shall include, but
596 shall not be limited to, the following:
597 (a) The Planning and Budgeting Subsystem.
598 (b) The Financial Management Florida Accounting Information
599 Resource Subsystem.
600 (c) The Cash Management Subsystem.
601 (d) The Purchasing Subsystem.
602 (e) The Personnel Information System.
603 (f) The Revenue and Tax Collection, Processing, and
604 Distribution Subsystem, also known as the System for Unified
605 Taxation.
606 (2) The enterprise business owner of each functional
607 information subsystem: shall have a functional owner, who may
608 establish additional functions for the subsystem unless
609 specifically prohibited by ss. 215.90-215.96.
610 (a) Shall submit a business case justifying any
611 enhancements to, or replacement of, the subsystem to the Agency
612 for Enterprise Business Services for review and approval.
613 However, without the express approval of the board upon
614 recommendation of the coordinating council, no functional owner
615 nor any other agency shall have the authority to establish or
616 maintain additional subsystems which duplicate any of the
617 information subsystems of the Florida Financial Management
618 Information System. Each functional owner shall
619 (b) Shall solicit input and responses from state agencies
620 using utilizing the information subsystem. Each functional owner
621 (c) May contract with the other enterprise business
622 functional owners or private sector entities in the design,
623 development, and implementation of their functional information
624 systems and subsystems and enterprise agency business subsystems
625 when modifications or subsystem replacements have been approved
626 by the Agency for Enterprise Business Services. Each functional
627 owner
628 (d) Shall include in its information subsystem functional
629 specifications the data requirements and standards of the
630 Florida Financial Management Information System as approved by
631 the officer board. Each functional owner
632 (e) Shall establish a project team design teams that plans
633 and coordinates shall plan and coordinate the design and
634 implementation of its subsystem within the project governance
635 process approved by the officer framework established by the
636 board.
637 (f) Shall provide regular reports on the status of projects
638 to the council and the officer. The design teams shall assist
639 the design and coordination staff in carrying out the duties
640 assigned by the board or the coordinating council. The
641 coordinating council shall review and approve the work plans for
642 these projects.
643 (g) Shall provide information relating to agency financial
644 business processes and services or functional information
645 subsystems as required by the Agency for Enterprise Business
646 Services.
647 (h) Shall notify the Agency for Enterprise Business
648 Services of modifications or enhancements to subsystems of the
649 Florida Financial Management Information System.
650 (i) Shall submit to the Agency for Enterprise Business
651 Services annual spending plans for any funds appropriated to a
652 state agency for enhancing enterprise agency business subsystems
653 and functional information subsystems.
654 (3) The Florida Financial Management Information System
655 must shall include financial management data and use utilize the
656 chart of accounts established approved by the Chief Financial
657 Officer. Common financial management data shall include, but are
658 not be limited to, data codes, titles, and definitions used by
659 one or more of the functional information owner subsystems.
660 (a) The Florida Financial Management Information System
661 shall use utilize common financial management data codes. The
662 council shall recommend and the officer board shall adopt
663 policies regarding the approval and publication of the financial
664 management data.
665 (b) The Chief Financial Officer shall adopt policies
666 regarding the approval and publication of the chart of accounts.
667 The Chief Financial Officer’s chart of accounts shall be
668 consistent with the common financial management data codes
669 established by the officer must be consistent with the Chief
670 Financial Officer’s chart of accounts coordinating council.
671 Further,
672 (c) All systems not a part of the Florida Financial
673 Management Information System which provide information to the
674 system must shall use the common data codes from the Florida
675 Financial Management Information System and the Chief Financial
676 Officer’s chart of accounts.
677 (d) Data codes that cannot be supplied by the Florida
678 Financial Management Information System and the Chief Financial
679 Officer’s chart of accounts and that are required for use by the
680 information subsystems shall be approved by the officer board
681 upon recommendation of the coordinating council.
682 (4) The Florida Financial Management Information System
683 shall be designed, installed, and operated in a fashion
684 compatible with the legislative appropriations system.
685 (5) Enterprise business Functional owners are legally
686 responsible for the security and integrity of all data records
687 existing within or transferred from their information
688 subsystems. Each state agency and the judicial branch shall be
689 responsible for the accuracy of the information entered into the
690 Florida Financial Management Information System.
691 Section 9. Section 215.94, Florida Statutes, is amended to
692 read:
693 215.94 Designation, duties, and responsibilities of
694 enterprise business functional owners.—
695 (1) The Executive Office of the Governor is shall be the
696 enterprise business functional owner of the Planning and
697 Budgeting Subsystem, which shall be designed, implemented, and
698 operated in accordance with the provisions of ss. 215.90-215.961
699 215.90-215.96 and chapter 216. The Planning and Budgeting
700 Subsystem includes shall include, but is shall not be limited
701 to, the following functions for:
702 (a) Development and preparation of state agency and
703 judicial branch budget requests.
704 (b) Analysis and evaluation of state agency and judicial
705 branch budget requests and alternatives.
706 (c) Controlling and tracking the allocation of
707 appropriations, approved budget, and releases.
708 (d) Performance-based program budgeting compliance
709 evaluations, as provided in the legislative budget instructions
710 pursuant to s. 216.023(3).
711 (2) The Department of Financial Services is shall be the
712 enterprise business functional owner of the Florida Financial
713 Management Accounting Information Resource Subsystem established
714 pursuant to ss. 17.03, 215.86, 216.141, and 216.151 and further
715 developed in accordance with the provisions of ss. 215.90
716 215.961 215.90-215.96. The subsystem includes shall include, but
717 is shall not be limited to, the following functions:
718 (a) Accounting and reporting so as to provide timely data
719 for producing financial statements for the state in accordance
720 with generally accepted accounting principles.
721 (b) Auditing and settling claims against the state.
722 (3) The Chief Financial Officer is shall be the enterprise
723 business functional owner of the Cash Management Subsystem. The
724 Chief Financial Officer shall design, implement, and operate the
725 subsystem in accordance with the provisions of ss. 215.90
726 215.961 215.90-215.96. The subsystem includes shall include, but
727 is shall not be limited to, the following financial business
728 services functions for:
729 (a) Recording and reconciling credits and debits to
730 treasury fund accounts.
731 (b) Monitoring cash levels and activities in state bank
732 accounts.
733 (c) Monitoring short-term investments of idle cash.
734 (d) Administering the provisions of the Federal Cash
735 Management Improvement Act of 1990.
736 (4) The Department of Management Services is shall be the
737 enterprise business functional owner of the Purchasing
738 Subsystem. The department shall design, implement, and operate
739 the subsystem in accordance with the provisions of ss. 215.90
740 215.961 215.90-215.96. The subsystem includes shall include, but
741 is shall not be limited to, financial business services
742 functions for commodity and service procurement.
743 (5) The Department of Management Services is shall be the
744 enterprise business functional owner of the Personnel
745 Information System. The department shall ensure that the system
746 is designed, implemented, and operated in accordance with the
747 provisions of ss. 110.116 and 215.90-215.961 215.90-215.96. The
748 department may contract with a vendor to provide the system and
749 services required of the Personnel Information System. The
750 subsystem includes shall include, but is shall not be limited
751 to, the following financial business services functions for:
752 (a) Maintenance of employee and position data, including
753 funding sources and percentages and salary lapse. The employee
754 data includes shall include, but is not be limited to,
755 information to meet the payroll system requirements of the
756 Department of Financial Services and to meet the employee
757 benefit system requirements of the Department of Management
758 Services.
759 (b) Recruitment and selection.
760 (c) Time and leave reporting.
761 (d) Collective bargaining.
762 (6)(a) Consistent with the provisions of s. 215.86, the
763 enterprise business respective functional owner of each
764 functional information subsystem is shall be responsible for
765 ensuring that:
766 (a)1. The accounting information produced by the
767 information subsystem adheres to generally accepted accounting
768 principles.
769 (b)2. The information subsystem contains the necessary
770 controls to maintain its integrity, within acceptable limits and
771 at an acceptable cost.
772 (c)3. The information subsystem is auditable.
773 (7) The Department of Revenue is the enterprise business
774 owner of the Revenue and Tax Collection, Processing, and
775 Distribution Subsystem, which shall be designed, implemented,
776 and operated in accordance with ss. 20.21 and 215.90-215.961 and
777 chapter 216. The subsystem includes, but is not limited to, the
778 following financial business services.
779 (a) Receiving, collecting, processing, and distributing
780 revenue from the sales tax, documentary stamp tax, corporate
781 income tax, communication services tax, fuel tax, and other
782 taxes administered by the department.
783 (b) Providing data needed to support the Economic
784 Estimating Conference and the Revenue Estimating Conference
785 established in s. 216.136.
786 (c) Integrating with other Florida Financial Management
787 Information System subsystems.
788 (8)(b) The Auditor General shall be advised by the
789 enterprise business functional owner of each functional
790 information subsystem of as to the date that the development or
791 significant modification of its functional system specifications
792 begins is to begin. The Auditor General shall provide technical
793 advice, as allowed by professional auditing standards, on
794 specific issues relating to the design, implementation, and
795 operation of each information subsystem.
796 (9)(7) The Auditor General shall provide to the officer
797 board and the coordinating council the findings and
798 recommendations of any audit relating to regarding the
799 provisions of ss. 215.90-215.961 215.90-215.96.
800 (10) The Florida Financial Management Information System,
801 through its functional information subsystems, must include a
802 data-gathering and data-distribution facility that supports a
803 management and decisionmaking information system that collects
804 and stores agency and statewide financial, administrative,
805 planning, and program information to assist state agency program
806 managers and statewide decisionmakers in carrying out their
807 responsibilities.
808 Section 10. Section 215.95, Florida Statutes, is amended to
809 read:
810 215.95 Financial Management Information Board.—
811 (1) There is created, as part of the Administration
812 Commission, the Financial Management Information Board. The
813 board is shall be composed of the Governor, the Chief Financial
814 Officer, the Commissioner of Agriculture, and the Attorney
815 General. The Governor is the shall be chair of the board. The
816 Governor or the Chief Financial Officer may call a meeting of
817 the board at any time the need arises.
818 (2) To carry out its duties and responsibilities, the board
819 shall by majority vote:
820 (a) Adopt rules pursuant to ss. 120.536(1) and 120.54 to
821 administer implement the Florida Financial Management
822 Information System.
823 (b) Oversee the actions of the Agency for Enterprise
824 Business Services coordinating council and issue orders to
825 executive branch agencies to enforce implementation of and
826 compliance with provisions relating to the Florida Financial
827 Management Information System.
828 (c) Manage and oversee the development of the Florida
829 Financial Management Information System in such a manner that
830 includes fashion including, but is not limited to, ensuring
831 compatibility and integration with the Legislative
832 Appropriations System.
833 (d) Approve and submit annually by July 1 the Enterprise
834 Financial Business Strategic Plan described in s. 215.924.
835 (e) Approve and annually submit by January 1 the Florida
836 Financial Management Information System operational plan
837 described in s. 215.922.
838 (f) Resolve issues that the officer cannot resolve.
839 (g) Approve project milestone decisions for projects that
840 replace or enhance a Florida Financial Management Information
841 System subsystem. Milestone decisions include:
842 1. Approval of contracts for subsystem replacement or
843 changes in subsystem functionality;
844 2. Approval of project management plans and project
845 governance structures;
846 3. Acceptance of major project deliverables; and
847 4. Approval of project go or no-go decisions.
848 Section 11. Section 215.96, Florida Statutes, is repealed.
849 Section 12. Section 215.961, Florida Statutes, is created
850 to read:
851 215.961 State agency requirements.—State agencies shall:
852 (1) Adhere to policies developed by the Agency for
853 Enterprise Business Services for the Florida Financial
854 Management Information System which relate to the use of
855 functional information subsystems and enterprise agency business
856 subsystems.
857 (2) By July 1, 2015, use the Florida Financial Management
858 Information System to perform enterprise financial business
859 services. A state agency maintaining a system that duplicates
860 the business services provided by the Florida Financial
861 Management Information System shall, by October 15, 2013,
862 provide a plan to the Agency for Enterprise Business Services
863 for migrating its financial business services to the system.
864 (3) Submit to the Agency for Enterprise Business Services:
865 (a) Updates on any changes that affect the provision of
866 services by the Florida Financial Information Management System,
867 including changes in federal or state laws.
868 (b) A business case analysis for each legislative budget
869 request for funding an enhancement or replacement of a
870 functional information subsystem identified in s. 215.93 or an
871 approved enterprise agency financial business subsystem that has
872 been identified as a subsystem of the Florida Financial
873 Management Subsystem in the strategic plan required under s.
874 215.924.
875 (c) By July 1, 2012, as specified by the officer, lists of
876 financial business systems maintained by the state agency,
877 including, but not limited to:
878 1. Descriptions of financial services provided by the
879 system;
880 2. Whether services are currently provided by a functional
881 information system;
882 3. System equipment and application specifics; and
883 4. The estimated cost of operating and maintaining the
884 system and estimated enhancement costs for the 2012-2013 fiscal
885 year.
886 (4) Be responsible for the accuracy of the information
887 entered into the Florida Financial Management Information
888 System.
889 Section 13. Paragraph (a) of subsection (2), paragraph (a)
890 of subsection (3), and subsections (5), (6), (8), (10), (11),
891 and (13) of section 215.985, Florida Statutes, are amended, and
892 subsections (15), (16), and (17) are added to that section, to
893 read:
894 215.985 Transparency in government spending.—
895 (2) As used in this section, the term:
896 (a) “Governmental entity” means any state, regional,
897 county, municipal, special district, or other political
898 subdivision whether executive, judicial, or legislative,
899 including, but not limited to, any department, division, bureau,
900 commission, authority, district, or agency thereof, or any
901 public school district, community college, state university, or
902 associated board.
903 (3) The Executive Office of the Governor, in consultation
904 with the appropriations committees of the Senate and the House
905 of Representatives, shall establish a single website, directly
906 accessible through the state’s official Internet portal, which
907 provides information relating to each appropriation in the
908 General Appropriations Act for each branch of state government
909 and state agency.
910 (a) At a minimum, the information provided must include:
911 1. Disbursement data for each appropriation by the object
912 code associated with each expenditure established within the
913 Florida Financial Management Accounting Information Resource
914 Subsystem. Expenditure data must include the name of the payee,
915 the date of the expenditure, the amount of the expenditure, and
916 the statewide document number.
917 2. For each appropriation, any adjustments, including
918 vetoes, approved supplemental appropriations included in
919 legislation other than the General Appropriations Act, budget
920 amendments, other actions approved pursuant to chapter 216, and
921 any other adjustments authorized by law.
922 3. Status of spending authority for each appropriation in
923 the approved operating budget, including released, unreleased,
924 reserved, and disbursed balances.
925 4. Position and rate information for positions provided in
926 the General Appropriations Act.
927 (5) The committee shall recommend a format for collecting
928 and displaying information from state universities, school
929 districts, charter schools, charter technical career centers
930 public schools, community colleges, local governmental units,
931 and other governmental entities receiving state appropriations.
932 (6) By November 1, 2012, and annually thereafter March 1,
933 2010, the committee shall develop a schedule for adding
934 additional other information to the website by type of
935 information and governmental entity, including timeframes and
936 development entity. The schedule for adding additional
937 information shall be submitted to the President of the Senate
938 and the Speaker of the House of Representatives. Additional
939 information may include:
940 (a) Disbursements by the governmental entity from funds
941 established within the treasury of the governmental entity,
942 including, for all branches of state government, allotment
943 balances in the Florida Financial Management Accounting
944 Information Resource Subsystem.
945 (b) Revenues received by each governmental entity,
946 including receipts or deposits by the governmental entity into
947 funds established within the treasury of the governmental
948 entity.
949 (c) Information relating to a governmental entity’s bonded
950 indebtedness, including, but not limited to, the total amount of
951 obligation stated in terms of principal and interest, an
952 itemization of each obligation, the term of each obligation, the
953 source of funding for repayment of each obligation, the amounts
954 of principal and interest previously paid to reduce each
955 obligation, the balance remaining of each obligation, any
956 refinancing of any obligation, and the cited statutory authority
957 to issue such bonds.
958 (d) Links to available governmental entity websites.
959 (8) By August 31 of each fiscal year, each executive branch
960 agency, the state court system, and the Legislature shall
961 establish allotments in the Florida Financial Management
962 Accounting Information Resource Subsystem for planned
963 expenditures of state appropriations.
964 (10) Functional owners as defined in s. 215.92 215.94 and
965 other governmental entities, as specified by the committee,
966 shall provide information necessary to accomplish the purposes
967 of this section.
968 (11) A Any municipality or special district that has total
969 annual revenues of less than $10 million having a population of
970 10,000 or fewer is exempt from this section. Population
971 determinations must be based on the most recent population
972 estimates prepared pursuant to s. 186.901.
973 (13) The Office of Policy and Budget in the Executive
974 Office of the Governor shall ensure that all data added to the
975 website relating to the state’s financial data remain remains
976 accessible to the public for 10 years.
977 (15) A state contract management system shall be
978 established on the website for the purpose of providing public
979 access to information relating to contracts procured by state
980 governmental entities. The data provided by the system must
981 include, but need not be limited to, the contracting agency,
982 amount of compensation, contract beginning and end dates, type
983 of commodity and service, procurement method, purpose of the
984 commodity or service, compliance information such as performance
985 metrics for the service or commodity, contract violations,
986 number of contract extensions or renewals, and whether the
987 service is required by law. Procurement staff of state
988 governmental entities shall update the data within the system
989 immediately upon making major changes to the contract, including
990 renewal of the contract, termination of the contract, extension
991 of the contract, or amendment of the contract.
992 (16) A certified public accountant conducting an audit
993 pursuant to s. 11.45 or s. 218.39 of a unit of local government
994 which is subject to the Transparency Florida Act shall report,
995 as part of the audit, whether the entity is in compliance with
996 the act.
997 (17) The committee may adopt guidelines to administer this
998 section.
999 Section 14. Subsection (2) of section 17.11, Florida
1000 Statutes, is amended to read:
1001 17.11 To report disbursements made.—
1002 (2) The Chief Financial Officer shall also cause to have
1003 reported from the Florida Financial Management Accounting
1004 Information Resource Subsystem to report at least no less than
1005 quarterly the disbursements that which agencies made to small
1006 businesses, as defined in the Florida Small and Minority
1007 Business Assistance Act; to certified minority business
1008 enterprises in the aggregate; and to certified minority business
1009 enterprises broken down into categories of minority persons, as
1010 well as gender and nationality subgroups. This information shall
1011 be made available to the agencies, the Office of Supplier
1012 Diversity, the Governor, the President of the Senate, and the
1013 Speaker of the House of Representatives. Each agency is shall be
1014 responsible for the accuracy of information entered into the
1015 Florida Financial Management Accounting Information Resource
1016 Subsystem for use in this reporting.
1017 Section 15. Paragraph (b) of subsection (1), subsection
1018 (2), and paragraph (f) of subsection (3) of section 216.102,
1019 Florida Statutes, are amended to read:
1020 216.102 Filing of financial information; handling by Chief
1021 Financial Officer; penalty for noncompliance.—
1022 (1) By September 30 of each year, each agency supported by
1023 any form of taxation, licenses, fees, imposts, or exactions, the
1024 judicial branch, and, for financial reporting purposes, each
1025 component unit of the state as determined by the Chief Financial
1026 Officer shall prepare, using generally accepted accounting
1027 principles, and file with the Chief Financial Officer the
1028 financial and other information necessary for the preparation of
1029 annual financial statements for the State of Florida as of June
1030 30. In addition, each such agency and the judicial branch shall
1031 prepare financial statements showing the financial position and
1032 results of agency or branch operations as of June 30 for
1033 internal management purposes.
1034 (b) The Chief Financial Officer shall publish a statewide
1035 policy detailing the requirements for recording receipt and
1036 disbursement of federal funds into the Florida Financial
1037 Management Accounting Information Resource Subsystem and provide
1038 technical assistance to the agencies and the judicial branch to
1039 implement the policy.
1040 (2) Financial information must be contained within the
1041 Florida Financial Management Accounting Information Resource
1042 Subsystem. Other information must be submitted in the form and
1043 format prescribed by the Chief Financial Officer.
1044 (a) Each component unit shall file financial information
1045 and other information necessary for the preparation of annual
1046 financial statements with the agency or branch designated by the
1047 Chief Financial Officer by the date specified by the Chief
1048 Financial Officer.
1049 (b) The state agency or branch designated by the Chief
1050 Financial Officer to receive financial information and other
1051 information from component units shall include the financial
1052 information in the Florida Financial Management Accounting
1053 Information Resource Subsystem and shall include the component
1054 units’ other information in its submission to the Chief
1055 Financial Officer.
1056 (3) The Chief Financial Officer shall:
1057 (f) Consult with and elicit comments from the Executive
1058 Office of the Governor on changes to the Florida Financial
1059 Management Accounting Information Resource Subsystem which
1060 clearly affect the accounting of federal funds in order, so as
1061 to ensure consistency of information entered into the Federal
1062 Aid Tracking System by state executive and judicial branch
1063 entities. While efforts shall be made to ensure the
1064 compatibility of the Florida Financial Management Accounting
1065 Information Resource Subsystem and the Federal Aid Tracking
1066 System, any successive systems serving identical or similar
1067 functions must shall preserve such compatibility.
1068
1069 The Chief Financial Officer may furnish and publish in
1070 electronic form the financial statements and the comprehensive
1071 annual financial report required under paragraphs (a), (b), and
1072 (c).
1073 Section 16. Subsections (2) and (3) of section 216.141,
1074 Florida Statutes, are amended to read:
1075 216.141 Budget system procedures; planning and programming
1076 by state agencies.—
1077 (2) The Florida Management Information Board shall notify
1078 the Auditor General of any changes or modifications to the
1079 Florida Financial Management Information System and its
1080 functional owner information subsystems.
1081 (3) The Chief Financial Officer, as chief fiscal officer,
1082 shall use the Florida Financial Management Accounting
1083 Information Resource Subsystem developed pursuant to s.
1084 215.94(2) for account purposes in the performance of and
1085 accounting for all of his or her constitutional and statutory
1086 duties and responsibilities. However, state agencies and the
1087 judicial branch continue to be responsible for maintaining
1088 accounting records necessary for effective management of their
1089 programs and functions.
1090 Section 17. Section 216.237, Florida Statutes, is amended
1091 to read:
1092 216.237 Availability of any remaining funds; agency
1093 maintenance of accounting records.—Any remaining funds from the
1094 General Revenue Fund and trust fund spending authority not
1095 awarded to agencies pursuant to s. 216.236 are shall be
1096 available to agencies for innovative projects that which
1097 generate a cost savings, increase revenue, or improve service
1098 delivery. Innovative projects that which generate a cost savings
1099 shall receive greater consideration when awarding innovation
1100 investment funds. Any trust fund authority granted under this
1101 program must be used shall be utilized in a manner consistent
1102 with the statutory authority for the use of the said trust fund.
1103 Any savings realized as a result of implementing the innovative
1104 project shall be used by the agency to establish an internal
1105 innovations fund. State agencies that which are awarded funds
1106 for innovative projects shall use utilize the chart of accounts
1107 used by the Florida Financial Management Accounting Information
1108 Resource Subsystem in the manner described in s. 215.93(3). The
1109 Such chart of accounts shall be developed and amended in
1110 consultation with the Department of Financial Services and the
1111 Executive Office of the Governor to separate and account for the
1112 savings that result from the implementation of the innovative
1113 projects and to keep track of how the innovative funds are
1114 reinvested by the state agency to fund additional innovative
1115 projects, which may include, but not be limited to, expenditures
1116 for training and information technology resources. Guidelines
1117 for the establishment of such internal innovations fund shall be
1118 provided by the Department of Management Services. Any agency
1119 awarded funds under this section shall maintain detailed
1120 accounting records showing all expenses, loan transfers,
1121 savings, or other financial actions concerning the project. Any
1122 savings realized as a result of implementing the innovative
1123 project shall be quantified, validated, and verified by the
1124 agency. A final report of the results of the implementation of
1125 each innovative project shall be submitted by each participating
1126 agency to the Governor’s Office of Policy Planning and Budgeting
1127 and the legislative appropriations committees by June 30 of the
1128 fiscal year in which the funds were received and ensuing fiscal
1129 years for the life of the project.
1130 Section 18. Funds provided in Specific Appropriations 2449,
1131 2451, 2452, and 2459 of chapter 2008-152, Laws of Florida, for
1132 staffing the task force established in s. 17.0315, Florida
1133 Statutes, shall be used to implement this act.
1134 Section 19. This act shall take effect upon becoming a law.
