Bill Text: FL S7090 | 2011 | Regular Session | Introduced
Bill Title: State Financial Information
Spectrum: Committee Bill
Status: (N/A - Dead) 2011-04-01 - Submit as committee bill by Budget (SB 2096) [S7090 Detail]
Download: Florida-2011-S7090-Introduced.html
Florida Senate - 2011 (PROPOSED COMMITTEE BILL) SPB 7090 FOR CONSIDERATION By the Committee on Budget 576-02136C-11 20117090__ 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 and water management districts that 6 have failed to comply with certain financial 7 transparency requirements, as identified pursuant to 8 audit; amending s. 215.985, F.S., relating to the 9 Transparency Florida Act; defining the term 10 “department” to mean the Department of Financial 11 Services; removing the term “committee”; redefining 12 the term “governmental entity” to include public 13 schools rather than public school districts; requiring 14 the Chief Financial Officer to develop and maintain 15 the transparency website; providing for the transition 16 of the website to the department; requiring the 17 department to recommend a format for school districts, 18 charter schools, and charter technical career centers 19 to use in collecting and displaying financial 20 information; revising the schedule for adding 21 information to the state’s official website; requiring 22 certain functional owners and governmental entities to 23 provide information specified by the department; 24 revising provisions exempting certain municipalities 25 and special districts from the Transparency Florida 26 Act; requiring each water management district to post 27 certain information on its website; requiring the 28 fiscal year of each water management district to be 29 July 1 to June 30; requiring each water management 30 district to maintain its financial data in a certain 31 manner; requiring each water management district to 32 submit monthly detailed financial reports to the 33 department in a manner specified by the Chief 34 Financial Officer; requiring the Chief Financial 35 Officer to maintain the state’s financial data on the 36 state website for a specified period; requiring a 37 certified public accountant conducting an audit of a 38 unit of local government to report compliance with the 39 Transparency Florida Act; authorizing the department 40 to adopt guidelines for administering the act; 41 providing for public access to a state contract 42 management system on the Transparency Florida website; 43 requiring the collection of certain data; requiring 44 that agency procurement staff update data in the state 45 contract management system following a major change to 46 a contract; providing an effective date. 47 48 Be It Enacted by the Legislature of the State of Florida: 49 50 Section 1. Paragraph (i) is added to subsection (7) of 51 section 11.45, Florida Statutes, to read: 52 11.45 Definitions; duties; authorities; reports; rules.— 53 (7) AUDITOR GENERAL REPORTING REQUIREMENTS.— 54 (i) The Auditor General shall transmit to the President of 55 the Senate, the Speaker of the House of Representatives, and the 56 Department of Financial Services by July 15 of each year, 57 beginning in 2012, a list of all school districts and water 58 management districts that have failed to comply with the 59 transparency requirements as identified in the audit reports 60 reviewed pursuant to paragraph (b) and those conducted pursuant 61 to subsection (2). 62 Section 2. Subsections (2), (3), (4), (5), (6), (9), (10), 63 (11), (13), and (14) of section 215.985, Florida Statutes, are 64 amended, present subsections (12), (13), and (14) of that 65 section are renumbered as subsections (13), (14), and (15), 66 respectively, and a new subsection (12) and subsections (16), 67 (17), and (18) are added to that section, to read: 68 215.985 Transparency in government spending.— 69 (2) As used in this section, the term: 70 (a) “Department” means the Department of Financial 71 Services. 72 (b)(a)“Governmental entity” means any state, regional, 73 county, municipal, special district, or other political 74 subdivision whether executive, judicial, or legislative, 75 including, but not limited to, any department, division, bureau, 76 commission, authority, district, or agency thereof, or any 77 public schooldistrict, community college, state university, or 78 associated board. 79 (c)(b)“Website” means a site on the Internet which is 80 easily accessible to the public at no cost and does not require 81 the user to provide any information. 82(c) “Committee” means the Legislative Auditing Committee83created in s.11.40.84 (3) The Executive Office of the Governor, in consultation 85 with the appropriations committees of the Senate and the House 86 of Representatives, shall establish a single website, directly 87 accessible through the state’s official Internet portal, which 88 provides information relating to each appropriation in the 89 General Appropriations Act for each branch of state government 90 and state agency. Effective July 1, 2012, the Chief Financial 91 Officer shall develop and maintain the transparency website. The 92 transition of the website to the department shall begin December 93 31, 2011, contingent on the approval of the chair of the Senate 94 budget committee. 95 (a) At a minimum, the information provided must include: 96 1. Disbursement data for each appropriation by the object 97 code associated with each expenditure established within the 98 Florida Accounting Information Resource Subsystem. Expenditure 99 data must include the name of the payee, the date of the 100 expenditure, the amount of the expenditure, and the statewide 101 document number. 102 2. For each appropriation, any adjustments, including 103 vetoes, approved supplemental appropriations included in 104 legislation other than the General Appropriations Act, budget 105 amendments, other actions approved pursuant to chapter 216, and 106 any other adjustments authorized by law. 107 3. Status of spending authority for each appropriation in 108 the approved operating budget, including released, unreleased, 109 reserved, and disbursed balances. 110 4. Position and rate information for positions provided in 111 the General Appropriations Act. 112 (b) All data provided through the website must be data 113 currently available in the state’s financial management 114 information system referenced in s. 215.93. 115 (4) The departmentcommitteeshall propose providing 116 additional state fiscal information, which may include, but is 117 not limited to, the following information for state agencies: 118 (a) Details of nonoperating budget authority established 119 pursuant to s. 216.181. 120 (b) Trust fund balance reports, including cash available, 121 investments, and receipts. 122 (c) General revenue fund balance reports, including revenue 123 received and amounts disbursed. 124 (d) Fixed capital outlay project data, including original 125 appropriation and disbursements throughout the life of the 126 project. 127 (e) A 10-year history of appropriations indicated by 128 agency. 129 (f) Links to state audits or reports related to the 130 expenditure and dispersal of state funds. 131 (g) Links to program or activity descriptions for which 132 funds may be expended. 133 (5) The departmentcommitteeshall recommend a format for 134 collecting and displaying information from state universities, 135 school districts, charter schools, charter technical career 136 centerspublic schools, community colleges, local governmental 137 units, and other governmental entitiesreceiving state138appropriations. 139 (6) By November 1, 2012, and annually thereafterMarch 1,1402010, the departmentcommitteeshall develop a schedule for 141 adding additionalotherinformation to the website by type of 142 information and governmental entity, including timeframes and 143 development entity. The schedule for adding additional 144 information shall be submitted to the President of the Senate 145 and the Speaker of the House of Representatives. Additional 146 information may include: 147 (a) Disbursements by the governmental entity from funds 148 established within the treasury of the governmental entity, 149 including, for all branches of state government, allotment 150 balances in the Florida Accounting Information Resource 151 Subsystem. 152 (b) Revenues received by each governmental entity, 153 including receipts or deposits by the governmental entity into 154 funds established within the treasury of the governmental 155 entity. 156 (c) Information relating to a governmental entity’s bonded 157 indebtedness, including, but not limited to, the total amount of 158 obligation stated in terms of principal and interest, an 159 itemization of each obligation, the term of each obligation, the 160 source of funding for repayment of each obligation, the amounts 161 of principal and interest previously paid to reduce each 162 obligation, the balance remaining of each obligation, any 163 refinancing of any obligation, and the cited statutory authority 164 to issue such bonds. 165 (d) Links to available governmental entity websites. 166 (9) The departmentcommitteeshall coordinate with the 167 Financial Management Information Board in developing any 168 recommendations for including information on the website which 169 is necessary to meet the requirements of s. 215.91(8). 170 (10) Functional owners, as defined in s. 215.92,215.94and 171 other governmental entities, as specified by the Department of 172 Financial Services, shall provide information necessary to 173 accomplish the purposes of this section. 174 (11) AAnymunicipality or special district that has total 175 annual revenues of less than $10 millionhaving a population of17610,000 or feweris exempt from this section.Population177determinations must be based on the most recent population178estimates prepared pursuant to s.186.901.179 (12)(a) By September 1, 2011, each water management 180 district shall post on its website for public access the monthly 181 financial statement that is currently provided to its governing 182 board. By July 1, 2012, each water management district shall 183 post the following information on its website in a manner 184 specified by the Chief Financial Officer: budgets, revenues, 185 salaries and benefits, expenses, operating capital outlay, 186 number of authorized positions, and other personnel services. 187 (b) Effective July 1, 2012, the fiscal year for each water 188 management district shall be July 1 to June 30. 189 (c) For each fiscal year beginning on or after July 1, 190 2012, each water management district shall maintain its 191 financial data in a manner that is consistent with applicable 192 common financial data management codes for local governments 193 adopted by the Chief Financial Officer and in effect on January 194 1, 2012. For each fiscal year beginning on July 1, 2013, the 195 water management districts shall submit monthly detailed 196 financial reports to the Department of Financial Services in a 197 manner specified by the Chief Financial Officer. 198 (14)(13)The Chief Financial OfficerOffice of Policy and199Budget in the Executive Office of the Governorshall ensure that 200 all data added to the website relating to the state’s financial 201 data remainremainsaccessible to the public for 10 years. 202 (15)(14)The departmentcommitteeshall prepare an annual 203 report detailing progress in establishing the single website and 204 providing recommendations for enhancement of the content and 205 format of the website and related policies and procedures. The 206 first report shall be submitted to the Governor, the President 207 of the Senate, and the Speaker of the House of Representatives 208 by November 1, 2011, and annually by November 1 thereafter. 209 (16) A certified public accountant conducting an audit 210 pursuant to s. 11.45 or s. 218.39 of a unit of local government 211 which is subject to the Transparency Florida Act shall report, 212 as part of the audit, whether the entity is in compliance with 213 the act. 214 (17) The department may adopt guidelines to administer this 215 section. 216 (18) The Transparency Florida website shall give the public 217 access to a state contract management system that provides 218 information and documentation relating to contracts procured by 219 state governmental entities. 220 (a) The data collected in the system must include, but need 221 not be limited to, the contracting agency, the compensation, the 222 contract beginning and end dates, the type of commodity and 223 service, the procurement method, the purpose of the commodity or 224 service, and compliance information, such as performance metrics 225 for the service or commodity, contract violations, the number of 226 extensions or renewals, and whether the service is required by 227 law. 228 (b) Agency procurement staff of a state governmental entity 229 shall immediately update data within the state contract 230 management system when any major change is made to a contract or 231 a new contract has been executed. A major change to a contract 232 includes, but is not limited to, a renewal, termination, or 233 extension of the contract or an amendment to the contract. 234 Section 3. This act shall take effect upon becoming a law.