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.
   48  Be It Enacted by the Legislature of the State of Florida:
   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.—
   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 school district, 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 Committee
   83  created 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 department committee shall 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 department committee shall recommend a format for
  134  collecting and displaying information from state universities,
  135  school districts, charter schools, charter technical career
  136  centers public schools, community colleges, local governmental
  137  units, and other governmental entities receiving state
  138  appropriations.
  139         (6) By November 1, 2012, and annually thereafter March 1,
  140  2010, the department committee shall develop a schedule for
  141  adding additional other information 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 department committee shall 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, 215.94 and
  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) A Any municipality or special district that has total
  175  annual revenues of less than $10 million having a population of
  176  10,000 or fewer is exempt from this section. Population
  177  determinations must be based on the most recent population
  178  estimates 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 Officer Office of Policy and
  199  Budget in the Executive Office of the Governor shall ensure that
  200  all data added to the website relating to the state’s financial
  201  data remain remains accessible to the public for 10 years.
  202         (15)(14) The department committee shall 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.