Florida Senate - 2009 PROPOSED COMMITTEE SUBSTITUTE
Bill No. SB 1796
Barcode 728522
576-02825A-09
Proposed Committee Substitute by the Policy and Steering
Committee on Ways and Means
1 A bill to be entitled
2 An act relating to governmental financial information;
3 amending s. 11.40, F.S.; directing the Legislative
4 Auditing Committee to provide oversight and management
5 of a state website providing information on
6 governmental appropriations and expenditures; creating
7 s. 215.985, F.S.; providing a short title; providing
8 definitions; requiring the Executive Office of the
9 Governor to establish a website providing information
10 relating to each appropriation in the General
11 Appropriations Act; requiring the committee to propose
12 providing additional state information and a format
13 for collecting and displaying information from other
14 governmental entities on the website; requiring the
15 committee to develop a schedule by a certain date for
16 adding other information to the website and submitting
17 it to the Legislative Budget Commission for approval;
18 requiring all branches of state government to
19 establish allotments in the Florida Accounting
20 Information Resource Subsystem for planned
21 expenditures; requiring the committee to coordinate
22 with the Financial Management Information Board in
23 developing certain website information; requiring
24 governmental entities to provide information as
25 necessary; excepting certain small municipalities from
26 the requirements of the act; requiring an annual
27 report to the Governor and Legislature on progress
28 toward establishing the website; providing an
29 effective date.
30
31 Be It Enacted by the Legislature of the State of Florida:
32
33 Section 1. Subsection (4) of section 11.40, Florida
34 Statutes, is amended to read:
35 11.40 Legislative Auditing Committee.—
36 (4) The Legislative Auditing Committee:
37 (a) May take under investigation any matter within the
38 scope of an audit, review, or examination either completed or
39 then being conducted by the Auditor General or the Office of
40 Program Policy Analysis and Government Accountability, and, in
41 connection with such investigation, may exercise the powers of
42 subpoena by law vested in a standing committee of the
43 Legislature.
44 (b) Shall provide oversight and management of the website
45 developed pursuant to s. 215.985.
46 Section 2. Section 215.985, Florida Statutes, is created to
47 read:
48 215.985 Transparency in government spending.—
49 (1) This section may be cited as the “Transparency Florida
50 Act.”
51 (2) As used in this section, the term:
52 (a) “Governmental entity” means any state, regional,
53 county, municipal, special district, or other political
54 subdivision whether executive, judicial, or legislative,
55 including, but not limited to, any department, division, bureau,
56 commission, authority, district, or agency thereof or any public
57 school district, community college, state university, or
58 associated board.
59 (b) “Website” means a site on the Internet which is easily
60 accessible to the public at no cost and does not require the
61 user to provide any information.
62 (c) “Committee” means the Legislative Auditing Committee
63 created in s. 11.40.
64 (3) The Executive Office of the Governor, in consultation
65 with the appropriation committees of the Senate and the House of
66 Representatives, shall establish a single website, directly
67 accessible through the state’s official Internet portal, which
68 provides information relating to each appropriation in the
69 General Appropriation Act for each branch of state government
70 and state agency.
71 (a) At a minimum, the information provided must include:
72 1. Disbursement data for each appropriation by the object
73 code associated with each expenditure established within the
74 Florida Accounting Information Resource Subsystem. Expenditure
75 data must include the name of the payee, the date of the
76 expenditure, the amount of the expenditure, and the warrant
77 number.
78 2. For each appropriation, any adjustments including
79 vetoes, approved supplemental appropriations included in
80 legislation other than the General Appropriations Act, budget
81 amendments, other actions approved pursuant to chapter 216, and
82 any other adjustments authorized by law.
83 3. Status of spending authority for each appropriation in
84 the approved operating budget, including released, unreleased,
85 reserved, and disbursed balances.
86 4. Position and rate information for positions provided in
87 the General Appropriations Act.
88 (b) All data provided through the website must be data
89 currently available in the state’s financial management
90 information system referenced in s. 215.93.
91 (4) The committee shall propose providing additional state
92 fiscal information, which may include, but is not limited to,
93 the following information for state agencies:
94 (a) Details of nonoperating budget authority established
95 pursuant to s. 216.181.
96 (b) Trust fund balance reports, including cash available,
97 investments, and receipts.
98 (c) General revenue fund balance reports, including revenue
99 received and amounts disbursed.
100 (d) Fixed capital outlay project data, including original
101 appropriation and disbursements throughout the life of the
102 project.
103 (e) A 10-year history of appropriations indicated by
104 agency.
105 (5) The committee shall recommend a format for collecting
106 and displaying information from state universities, public
107 schools, community colleges, local governmental units, and other
108 governmental entities receiving state appropriations.
109 (6) By March 1, 2010, the committee shall develop a
110 schedule for adding other information to the website by type of
111 information and governmental entity, including timeframes and
112 development entity. The schedule shall be submitted for approval
113 to the Legislative Budget Commission. Additional information may
114 include:
115 (a) Disbursements by the governmental entity from funds
116 established within the treasury of the governmental entity,
117 including, for all branches of state government, allotment
118 balances in the Florida Accounting Information Resource
119 Subsystem.
120 (b) Revenues received by each governmental entity,
121 including receipts or deposits by the governmental entity into
122 funds established within the treasury of the governmental
123 entity.
124 (c) Information relating to a governmental entity’s bonded
125 indebtedness, including, but not limited to, the total amount of
126 obligation stated in terms of principal and interest, an
127 itemization of each obligation, the term of each obligation, the
128 source of funding for repayment of each obligation, the amounts
129 of principal and interest previously paid to reduce each
130 obligation, the balance remaining of each obligation, any
131 refinancing of any obligation, and the cited statutory authority
132 to issue such bonds.
133 (d) Links to available governmental entity websites.
134 (7) A counter shall be established on the website to show
135 the number of times the website has been accessed.
136 (8) By July 1, 2009, all branches of state government shall
137 establish allotments in the Florida Accounting Information
138 Resource Subsystem for planned expenditures of state
139 appropriations.
140 (9) The committee shall coordinate with the Financial
141 Management Information Board in developing any recommendations
142 for including information on the website which is necessary to
143 meet the requirements of s. 215.91(8).
144 (10) Functional owners as defined in s. 215.94 and other
145 governmental entities shall provide information necessary to
146 accomplish the purposes of this section.
147 (11) Any municipality having a population of 10,000 or
148 fewer is exempt from this section. Population determinations
149 must be based on the most recent population estimates prepared
150 pursuant to s. 186.901.
151 (12) This section does not require or permit the disclosure
152 of information that is considered confidential by state or
153 federal law.
154 (13) The committee shall prepare an annual report detailing
155 progress in establishing the single website and providing
156 recommendations for enhancement of the content and format of the
157 website and related policies and procedures. The first report
158 shall be submitted to the Governor, the President of the Senate,
159 and the Speaker of the House of Representatives by November 1,
160 2011, and annually by November 1 thereafter.
161 Section 3. This act shall take effect upon becoming a law.