ENROLLED
       2011 Legislature                          SB 2096, 1st Engrossed
       
       
       
       
       
       
                                                             20112096er
    1  
    2         An act relating to state financial information;
    3         amending s. 11.45, F.S.; requiring that the Auditor
    4         General annually provide to the Legislature and the
    5         Department of Financial Services a list of specified
    6         entities that have failed to comply with certain
    7         financial transparency requirements; amending s.
    8         215.985, F.S., relating to the Transparency Florida
    9         Act; revising the definition of the term “governmental
   10         entity”; adding additional governmental entities to
   11         those for which the Legislative Auditing Committee
   12         recommends a format for collecting and displaying
   13         financial information; revising the schedule for
   14         adding information to the state’s official website;
   15         revising provisions exempting certain municipalities
   16         and special districts from the Transparency Florida
   17         Act; requiring each water management district to
   18         submit monthly detailed financial statements to its
   19         governing board and post such statement on its
   20         website; requiring the Chief Financial Officer to
   21         provide public access to a state contract management
   22         system; providing the information that must be
   23         available on the system; requiring agency procurement
   24         staff to update data in the system; providing an
   25         effective date.
   26  
   27  Be It Enacted by the Legislature of the State of Florida:
   28  
   29         Section 1. Paragraph (i) is added to subsection (7) of
   30  section 11.45, Florida Statutes, to read:
   31         11.45 Definitions; duties; authorities; reports; rules.—
   32         (7) AUDITOR GENERAL REPORTING REQUIREMENTS.—
   33         (i) Beginning in 2012, the Auditor General shall annually
   34  transmit by July 15, to the President of the Senate, the Speaker
   35  of the House of Representatives, and the Department of Financial
   36  Services, a list of all school districts, charter schools,
   37  charter technical career centers, Florida College System
   38  institutions, state universities, and water management districts
   39  that have failed to comply with the transparency requirements as
   40  identified in the audit reports reviewed pursuant to paragraph
   41  (b) and those conducted pursuant to (2).
   42         Section 2. Subsections (2), (5), (6), and (11) through (14)
   43  of section 215.985, Florida Statutes, are amended, and
   44  subsections (15) and (16) are added to that section, to read:
   45         215.985 Transparency in government spending.—
   46         (2) As used in this section, the term:
   47         (a) “Governmental entity” means any state, regional,
   48  county, municipal, special district, or other political
   49  subdivision whether executive, judicial, or legislative,
   50  including, but not limited to, any department, division, bureau,
   51  commission, authority, district, or agency thereof, or any
   52  public school district, Florida College System institution
   53  community college, state university, or associated board.
   54         (b) “Website” means a site on the Internet which is easily
   55  accessible to the public at no cost and does not require the
   56  user to provide any information.
   57         (c) “Committee” means the Legislative Auditing Committee
   58  created in s. 11.40.
   59         (5) The committee shall recommend a format for collecting
   60  and displaying information from state universities, public
   61  schools, Florida College System institutions community colleges,
   62  school districts, charter schools, charter technical career
   63  centers, local governmental units, and other governmental
   64  entities receiving state appropriations.
   65         (6) By November 1, 2012, and annually thereafter March 1,
   66  2010, the committee shall develop a schedule for adding
   67  additional other information to the website by type of
   68  information and governmental entity, including timeframes and
   69  development entity. The schedule for adding additional
   70  information shall be submitted to the President of the Senate
   71  and the Speaker of the House of Representatives. Additional
   72  information may include:
   73         (a) Disbursements by the governmental entity from funds
   74  established within the treasury of the governmental entity,
   75  including, for all branches of state government, allotment
   76  balances in the Florida Accounting Information Resource
   77  Subsystem.
   78         (b) Revenues received by each governmental entity,
   79  including receipts or deposits by the governmental entity into
   80  funds established within the treasury of the governmental
   81  entity.
   82         (c) Information relating to a governmental entity’s bonded
   83  indebtedness, including, but not limited to, the total amount of
   84  obligation stated in terms of principal and interest, an
   85  itemization of each obligation, the term of each obligation, the
   86  source of funding for repayment of each obligation, the amounts
   87  of principal and interest previously paid to reduce each
   88  obligation, the balance remaining of each obligation, any
   89  refinancing of any obligation, and the cited statutory authority
   90  to issue such bonds.
   91         (d) Links to available governmental entity websites.
   92         (11) A Any municipality or special district that has total
   93  annual revenues of less than $10 million having a population of
   94  10,000 or fewer is exempt from this section. Population
   95  determinations must be based on the most recent population
   96  estimates prepared pursuant to s. 186.901.
   97         (12) By September 1, 2011, each water management district
   98  shall provide a monthly financial statement to its governing
   99  board and make such statement available for public access on its
  100  website.
  101         (13)(12) This section does not require or permit the
  102  disclosure of information that is considered confidential by
  103  state or federal law.
  104         (14)(13) The Office of Policy and Budget in the Executive
  105  Office of the Governor shall ensure that all data added to the
  106  website remains accessible to the public for 10 years.
  107         (15)(14) The committee shall prepare an annual report
  108  detailing progress in establishing the single website and
  109  providing recommendations for enhancement of the content and
  110  format of the website and related policies and procedures. The
  111  first report shall be submitted to the Governor, the President
  112  of the Senate, and the Speaker of the House of Representatives
  113  by November 1, 2011, and annually by November 1 thereafter.
  114         (16) The Chief Financial Officer shall provide public
  115  access to a state contract management system that provides
  116  information and documentation relating to contracts procured by
  117  governmental entities.
  118         (a) The data collected in the system must include, but need
  119  not be limited to, the contracting agency; the procurement
  120  method; the contract beginning and ending dates; the type of
  121  commodity or service; the purpose of the commodity or service;
  122  the compensation to be paid; compliance information, such as
  123  performance metrics for the service or commodity; contract
  124  violations; the number of extensions or renewals; and the
  125  statutory authority for providing the service.
  126         (b) Within 30 days after a major change to an existing
  127  contract or the execution of a new contract, agency procurement
  128  staff of the affected state governmental entity shall update the
  129  necessary information in the state contract management system. A
  130  major change to a contract includes, but is not limited to, a
  131  renewal, termination, or extension of the contract or an
  132  amendment to the contract.
  133         Section 3. This act shall take effect July 1, 2011.