ENROLLED
       2011 Legislature            CS for CS for SB 1292, 1st Engrossed
       
       
       
       
       
       
                                                             20111292er
    1  
    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 submit to the Governor, the
   15         President of the Senate, and the Speaker of the House
   16         of Representatives a report recommending a uniform
   17         charts of account which meet certain requirements by a
   18         certain date; requiring the report to include the
   19         estimated cost of adopting and implementing a uniform
   20         enterprise-wide charts of account; providing a
   21         declaration of important state interest; providing an
   22         effective date.
   23  
   24  Be It Enacted by the Legislature of the State of Florida:
   25  
   26         Section 1. Section 215.89, Florida Statutes, is created to
   27  read:
   28         215.89 Charts of account.—
   29         (1) LEGISLATIVE INTENT.—It is the intent of the Legislature
   30  that a mechanism be provided for obtaining detailed, uniform
   31  reporting of government financial information to enable citizens
   32  to view compatible information on the use of public funds by
   33  governmental entities. The Legislature intends that uniform
   34  reporting requirements be developed specifically to promote
   35  accountability and transparency in the use of public funds. In
   36  order to accommodate the different financial management systems
   37  currently in use, separate charts of account may be used as long
   38  as the financial information is captured and reported
   39  consistently and is compatible with any reporting entity.
   40         (2) DEFINITIONS.—As used in this section, the term:
   41         (a) “Charts of account” means a compilation of uniform data
   42  codes that are to be used for reporting governmental assets,
   43  liabilities, equities, revenues, and expenditures to the Chief
   44  Financial Officer. Uniform data codes shall capture specific
   45  details of the assets, liabilities, equities, revenues, and
   46  expenditures that are of interest to the public.
   47         (b) “State agency” means an official, officer, commission,
   48  board, authority, council, committee, or department of the
   49  executive branch; a state attorney, public defender, criminal
   50  conflict and civil regional counsel, or capital collateral
   51  regional counsel; the Florida Clerks of Court Operations
   52  Corporation; the Justice Administrative Commission; the Florida
   53  Housing Finance Corporation; the Florida Public Service
   54  Commission; the State Board of Administration; the Supreme Court
   55  or a district court of appeal, circuit court, or county court;
   56  or the Judicial Qualifications Commission.
   57         (c) “Local government” means a municipality, county, water
   58  management district, special district, or any other entity
   59  created by a local government.
   60         (d) “Educational entity” means a school district or an
   61  entity created by a school district.
   62         (e) “Entity of higher education” means a state university,
   63  a state or Florida College System institution, or an entity
   64  created by a state university or state or Florida College System
   65  institution.
   66         (f) “State and local government financial information”
   67  means the assets, liabilities, equities, revenues, and
   68  expenditure information that is recorded in financial management
   69  systems of state agencies, local governments, educational
   70  entities, and entities of higher education.
   71         (3) REPORTING STRUCTURE.—
   72         (a) Beginning October 1, 2011, the Chief Financial Officer
   73  shall conduct workshops with state agencies, local governments,
   74  educational entities, and entities of higher education to gather
   75  information pertaining to uniform statewide reporting
   76  requirements to be used to develop charts of account by the
   77  Chief Financial Officer. A draft proposed charts of account
   78  shall be provided by July 1, 2013, to the state agencies, local
   79  governments, educational entities, and entities of higher
   80  education.
   81         (b) The Chief Financial Officer shall accept comments from
   82  state agencies, local governments, educational entities,
   83  entities of higher education, and other interested parties
   84  regarding the proposed charts of account until November 1, 2013.
   85         (c) By January 15, 2014, the Chief Financial Officer, after
   86  consultation with affected state agencies, local governments,
   87  educational entities, entities of higher education, and the
   88  Auditor General, shall submit to the Governor, the President of
   89  the Senate, and the Speaker of the House of Representatives a
   90  report recommending a uniform charts of account which requires
   91  specific enterprise-wide information related to revenues and
   92  expenditures of state agencies, local governments, educational
   93  entities, and entities of higher education. The report must
   94  include the estimated cost of adopting and implementing a
   95  uniform enterprise-wide charts of account.
   96         Section 2. The Legislature finds that this act fulfills an
   97  important state interest.
   98         Section 3. This act shall take effect July 1, 2011.