Florida Senate - 2011                      CS for CS for SB 1292
       
       
       
       By the Committees on Budget; and Governmental Oversight and
       Accountability; and Senator Alexander
       
       
       
       576-03599-11                                          20111292c2
    1                        A bill to be entitled                      
    2         An act relating to the Chief Financial Officer;
    3         creating s. 215.89, F.S.; providing legislative
    4         intent; providing definitions; requiring the Chief
    5         Financial Officer to conduct workshops with state
    6         agencies, local governments, educational entities, and
    7         entities of higher education to gather information
    8         pertaining to uniform reporting requirements;
    9         requiring the Chief Financial Officer to accept
   10         comments from state agencies, local governments,
   11         educational entities, entities of higher education,
   12         and interested parties regarding proposed charts of
   13         account by a certain date; requiring the Chief
   14         Financial Officer to adopt charts of account which
   15         meet certain requirements by a certain date; requiring
   16         a review and update of the charts of account;
   17         requiring the Chief Financial Officer to consult with
   18         the Legislature, the Auditor General, and the affected
   19         parties about certain modifications; requiring the
   20         Chief Financial Officer to publish the charts of
   21         account by memoranda to all affected reporting
   22         entities; amending s. 120.52, F.S.; revising the
   23         definition of the term “rule” to include certain
   24         statements, memoranda, or instructions by the Chief
   25         Financial Officer on the manner in which accounts and
   26         financial information are kept and reported by state
   27         agencies, local governments, educational entities, and
   28         entities of higher education; providing a declaration
   29         of important state interest; providing an effective
   30         date.
   31  
   32  Be It Enacted by the Legislature of the State of Florida:
   33  
   34         Section 1. Section 215.89, Florida Statutes, is created to
   35  read:
   36         215.89Charts of account.—
   37         (1) LEGISLATIVE INTENT.—It is the intent of the Legislature
   38  that a mechanism be provided for obtaining detailed, uniform
   39  reporting of government financial information to enable citizens
   40  to view compatible information on the use of public funds by
   41  governmental entities. The Legislature intends that uniform
   42  reporting requirements be developed specifically to promote
   43  accountability and transparency in the use of public funds. In
   44  order to accommodate the different financial management systems
   45  currently in use, separate charts of account may be used as long
   46  as the financial information is captured and reported
   47  consistently and is compatible with any reporting entity.
   48         (2) DEFINITIONS.—As used in this section, the term:
   49         (a) “Charts of account” means a compilation of uniform data
   50  codes that are to be used for reporting governmental assets,
   51  liabilities, equities, revenues, and expenditures to the Chief
   52  Financial Officer. Uniform data codes shall capture specific
   53  details of the assets, liabilities, equities, revenues, and
   54  expenditures that are of interest to the public.
   55         (b)“State agency” means an official, officer, commission,
   56  board, authority, council, committee, or department of the
   57  executive branch; a state attorney, public defender, criminal
   58  conflict and civil regional counsel, or capital collateral
   59  regional counsel; the Florida Clerks of Court Operations
   60  Corporation; the Justice Administrative Commission; the Florida
   61  Housing Finance Corporation; the Florida Public Service
   62  Commission; the State Board of Administration; the Supreme Court
   63  or a district court of appeal, circuit court, or county court;
   64  the Judicial Qualifications Commission; or the legislative
   65  branch of government.
   66         (c)“Local government” means a municipality, county, water
   67  management district, special district, or any other entity
   68  created by a local government.
   69         (d)“Educational entity” means a school district or an
   70  entity created by a school district.
   71         (e) “Entity of higher education” means a state university,
   72  a state or Florida College System institution, or an entity
   73  created by a state university or state or Florida College System
   74  institution.
   75         (f) “State and local government financial information”
   76  means the assets, liabilities, equities, revenues, and
   77  expenditure information that is recorded in financial management
   78  systems of state agencies, local governments, educational
   79  entities, and entities of higher education.
   80         (3) REPORTING STRUCTURE.—
   81         (a)Beginning October 1, 2011, the Chief Financial Officer
   82  shall conduct workshops with state agencies, local governments,
   83  educational entities, entities of higher education, and the
   84  Legislature to gather information pertaining to uniform
   85  statewide reporting requirements to be used to develop charts of
   86  account by the Chief Financial Officer. Proposed charts of
   87  account shall be published by July 1, 2013.
   88         (b) The Chief Financial Officer shall accept comments from
   89  state agencies, local governments, educational entities,
   90  entities of higher education, and other interested parties
   91  regarding the proposed charts of account until November 1, 2013.
   92         (c) By January 1, 2014, the Chief Financial Officer, after
   93  consultation with affected state agencies, local governments,
   94  educational entities, entities of higher education, and the
   95  Auditor General, shall adopt charts of account which:
   96         1. Require specific enterprise-wide information;
   97         2. Allow additional agency-specific information;
   98         3. Require uniform reporting for expenditures and revenues
   99  by state agencies, local governments, educational entities, and
  100  entities of higher education; and
  101         4. To the maximum extent possible, require at least two
  102  additional levels of specificity on the expenditure of public
  103  funds.
  104         (d)Each state agency, local government, educational
  105  entity, and entity of higher education must implement the
  106  applicable charts of account adopted pursuant to paragraph (c)
  107  during the next fiscal year beginning on July 1, 2014.
  108         (e) The Chief Financial Officer shall periodically update
  109  the charts of account on an as-needed basis. The Chief Financial
  110  Officer shall perform an annual review of the validity and
  111  usefulness of the data reported and, after consultation with the
  112  Legislature, the Auditor General, and the affected reporting
  113  state agencies, local governments, educational entities, and
  114  entities of higher education, shall determine whether
  115  modification of reporting requirements is necessary.
  116         (4) PROCEDURES.The Chief Financial Officer shall publish
  117  the charts of account by means of memoranda directed to all
  118  affected reporting entities.
  119         Section 2. Paragraph (c) of subsection (16) of section
  120  120.52, Florida Statutes, is amended to read:
  121         120.52 Definitions.—As used in this act:
  122         (16) “Rule” means each agency statement of general
  123  applicability that implements, interprets, or prescribes law or
  124  policy or describes the procedure or practice requirements of an
  125  agency and includes any form which imposes any requirement or
  126  solicits any information not specifically required by statute or
  127  by an existing rule. The term also includes the amendment or
  128  repeal of a rule. The term does not include:
  129         (c) The preparation or modification of:
  130         1. Agency budgets.
  131         2. Statements, memoranda, or instructions to state agencies
  132  issued by the Chief Financial Officer or Comptroller as chief
  133  fiscal officer of the state and relating or pertaining to claims
  134  for payment submitted by state agencies to the Chief Financial
  135  Officer or Comptroller.
  136         3. Statements, memoranda, or instructions to state
  137  agencies, local governments, educational entities, and entities
  138  of higher education issued by the Chief Financial Officer and
  139  relating or pertaining to the manner in which accounts and
  140  financial information are kept and reported to the Chief
  141  Financial Officer by state agencies, local governments,
  142  educational entities, and entities of higher education.
  143         4.3. Contractual provisions reached as a result of
  144  collective bargaining.
  145         5.4. Memoranda issued by the Executive Office of the
  146  Governor relating to information resources management.
  147         Section 3. The Legislature finds that this act fulfills an
  148  important state interest.
  149         Section 4. This act shall take effect July 1, 2011.