Florida Senate - 2010                                    SB 1158
       
       
       
       By Senator Dean
       
       
       
       
       3-00887C-10                                           20101158__
    1                        A bill to be entitled                      
    2         An act relating to the Department of Agriculture and
    3         Consumer Services; amending s. 215.32, F.S.; exempting
    4         the Division of Licensing Trust Fund within the
    5         department from a provision authorizing the
    6         Legislature to transfer unappropriated cash balances
    7         in the fund to the General Revenue Fund or the Budget
    8         Stabilization Fund; providing an effective date.
    9  
   10  Be It Enacted by the Legislature of the State of Florida:
   11  
   12         Section 1. Paragraph (b) of subsection (2) of section
   13  215.32, Florida Statutes, is amended to read:
   14         215.32 State funds; segregation.—
   15         (2) The source and use of each of these funds shall be as
   16  follows:
   17         (b)1. The trust funds shall consist of moneys received by
   18  the state which under law or under trust agreement are
   19  segregated for a purpose authorized by law. The state agency or
   20  branch of state government receiving or collecting such moneys
   21  shall be responsible for their proper expenditure as provided by
   22  law. Upon the request of the state agency or branch of state
   23  government responsible for the administration of the trust fund,
   24  the Chief Financial Officer may establish accounts within the
   25  trust fund at a level considered necessary for proper
   26  accountability. Once an account is established within a trust
   27  fund, the Chief Financial Officer may authorize payment from
   28  that account only upon determining that there is sufficient cash
   29  and releases at the level of the account.
   30         2. In addition to other trust funds created by law, to the
   31  extent possible, each agency shall use the following trust funds
   32  as described in this subparagraph for day-to-day operations:
   33         a. Operations or operating trust fund, for use as a
   34  depository for funds to be used for program operations funded by
   35  program revenues, with the exception of administrative
   36  activities when the operations or operating trust fund is a
   37  proprietary fund.
   38         b. Operations and maintenance trust fund, for use as a
   39  depository for client services funded by third-party payors.
   40         c. Administrative trust fund, for use as a depository for
   41  funds to be used for management activities that are departmental
   42  in nature and funded by indirect cost earnings and assessments
   43  against trust funds. Proprietary funds are excluded from the
   44  requirement of using an administrative trust fund.
   45         d. Grants and donations trust fund, for use as a depository
   46  for funds to be used for allowable grant or donor agreement
   47  activities funded by restricted contractual revenue from private
   48  and public nonfederal sources.
   49         e. Agency working capital trust fund, for use as a
   50  depository for funds to be used pursuant to s. 216.272.
   51         f. Clearing funds trust fund, for use as a depository for
   52  funds to account for collections pending distribution to lawful
   53  recipients.
   54         g. Federal grant trust fund, for use as a depository for
   55  funds to be used for allowable grant activities funded by
   56  restricted program revenues from federal sources.
   57  
   58  To the extent possible, each agency must adjust its internal
   59  accounting to use existing trust funds consistent with the
   60  requirements of this subparagraph. If an agency does not have
   61  trust funds listed in this subparagraph and cannot make such
   62  adjustment, the agency must recommend the creation of the
   63  necessary trust funds to the Legislature no later than the next
   64  scheduled review of the agency’s trust funds pursuant to s.
   65  215.3206.
   66         3. All such moneys are hereby appropriated to be expended
   67  in accordance with the law or trust agreement under which they
   68  were received, subject always to the provisions of chapter 216
   69  relating to the appropriation of funds and to the applicable
   70  laws relating to the deposit or expenditure of moneys in the
   71  State Treasury.
   72         4.a. Notwithstanding any provision of law restricting the
   73  use of trust funds to specific purposes, unappropriated cash
   74  balances from selected trust funds may be authorized by the
   75  Legislature for transfer to the Budget Stabilization Fund and
   76  General Revenue Fund in the General Appropriations Act.
   77         b. This subparagraph does not apply to trust funds required
   78  by federal programs or mandates; trust funds established for
   79  bond covenants, indentures, or resolutions whose revenues are
   80  legally pledged by the state or public body to meet debt service
   81  or other financial requirements of any debt obligations of the
   82  state or any public body; the Division of Licensing Trust Fund
   83  in the Department of Agriculture and Consumer Services; the
   84  State Transportation Trust Fund; the trust fund containing the
   85  net annual proceeds from the Florida Education Lotteries; the
   86  Florida Retirement System Trust Fund; trust funds under the
   87  management of the State Board of Education or the Board of
   88  Governors of the State University System, where such trust funds
   89  are for auxiliary enterprises, self-insurance, and contracts,
   90  grants, and donations, as those terms are defined by general
   91  law; trust funds that serve as clearing funds or accounts for
   92  the Chief Financial Officer or state agencies; trust funds that
   93  account for assets held by the state in a trustee capacity as an
   94  agent or fiduciary for individuals, private organizations, or
   95  other governmental units; and other trust funds authorized by
   96  the State Constitution.
   97         Section 2. This act shall take effect upon becoming a law.