ENROLLED
       2009 Legislature            CS for CS for SB 1796, 1st Engrossed
       
       
       
       
       
       
                                                             20091796er
    1  
    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 submit it
   17         to the President of the Senate and the Speaker of the
   18         House of Representatives; requiring all branches of
   19         state government to establish allotments in the
   20         Florida Accounting Information Resource Subsystem for
   21         planned expenditures; requiring the committee to
   22         coordinate with the Financial Management Information
   23         Board in developing certain website information;
   24         requiring governmental entities to provide information
   25         as necessary; excepting certain small municipalities
   26         and special districts from the requirements of the
   27         act; requiring the Office of Policy and Budget in the
   28         Executive Office of the Governor to ensure that all
   29         data added to the website remains accessible to the
   30         public for a certain time; requiring an annual report
   31         to the Governor and Legislature on progress toward
   32         establishing the website; providing an effective date.
   33  
   34  Be It Enacted by the Legislature of the State of Florida:
   35  
   36         Section 1. Subsection (4) of section 11.40, Florida
   37  Statutes, is amended to read:
   38         11.40 Legislative Auditing Committee.—
   39         (4) The Legislative Auditing Committee:
   40         (a) May take under investigation any matter within the
   41  scope of an audit, review, or examination either completed or
   42  then being conducted by the Auditor General or the Office of
   43  Program Policy Analysis and Government Accountability, and, in
   44  connection with such investigation, may exercise the powers of
   45  subpoena by law vested in a standing committee of the
   46  Legislature.
   47         (b) Shall provide oversight and management of the website
   48  developed pursuant to s. 215.985.
   49         Section 2. Section 215.985, Florida Statutes, is created to
   50  read:
   51         215.985 Transparency in government spending.—
   52         (1) This section may be cited as the “Transparency Florida
   53  Act.”
   54         (2) As used in this section, the term:
   55         (a) “Governmental entity” means any state, regional,
   56  county, municipal, special district, or other political
   57  subdivision whether executive, judicial, or legislative,
   58  including, but not limited to, any department, division, bureau,
   59  commission, authority, district, or agency thereof, or any
   60  public school district, community college, state university, or
   61  associated board.
   62         (b) “Website” means a site on the Internet which is easily
   63  accessible to the public at no cost and does not require the
   64  user to provide any information.
   65         (c) “Committee” means the Legislative Auditing Committee
   66  created in s. 11.40.
   67         (3) The Executive Office of the Governor, in consultation
   68  with the appropriation committees of the Senate and the House of
   69  Representatives, shall establish a single website, directly
   70  accessible through the state’s official Internet portal, which
   71  provides information relating to each appropriation in the
   72  General Appropriation Act for each branch of state government
   73  and state agency.
   74         (a) At a minimum, the information provided must include:
   75         1. Disbursement data for each appropriation by the object
   76  code associated with each expenditure established within the
   77  Florida Accounting Information Resource Subsystem. Expenditure
   78  data must include the name of the payee, the date of the
   79  expenditure, the amount of the expenditure, and the statewide
   80  document number.
   81         2. For each appropriation, any adjustments, including
   82  vetoes, approved supplemental appropriations included in
   83  legislation other than the General Appropriations Act, budget
   84  amendments, other actions approved pursuant to chapter 216, and
   85  any other adjustments authorized by law.
   86         3. Status of spending authority for each appropriation in
   87  the approved operating budget, including released, unreleased,
   88  reserved, and disbursed balances.
   89         4. Position and rate information for positions provided in
   90  the General Appropriations Act.
   91         (b) All data provided through the website must be data
   92  currently available in the state’s financial management
   93  information system referenced in s. 215.93.
   94         (4) The committee shall propose providing additional state
   95  fiscal information, which may include, but is not limited to,
   96  the following information for state agencies:
   97         (a) Details of nonoperating budget authority established
   98  pursuant to s. 216.181.
   99         (b) Trust fund balance reports, including cash available,
  100  investments, and receipts.
  101         (c) General revenue fund balance reports, including revenue
  102  received and amounts disbursed.
  103         (d) Fixed capital outlay project data, including original
  104  appropriation and disbursements throughout the life of the
  105  project.
  106         (e) A 10-year history of appropriations indicated by
  107  agency.
  108         (f) Links to state audits or reports related to the
  109  expenditure and dispersal of state funds.
  110         (g) Links to program or activity descriptions for which
  111  funds may be expended.
  112         (5) The committee shall recommend a format for collecting
  113  and displaying information from state universities, public
  114  schools, community colleges, local governmental units, and other
  115  governmental entities receiving state appropriations.
  116         (6) By March 1, 2010, the committee shall develop a
  117  schedule for adding other information to the website by type of
  118  information and governmental entity, including timeframes and
  119  development entity. The schedule shall be submitted to the
  120  President of the Senate and the Speaker of the House of
  121  Representatives. Additional information may include:
  122         (a) Disbursements by the governmental entity from funds
  123  established within the treasury of the governmental entity,
  124  including, for all branches of state government, allotment
  125  balances in the Florida Accounting Information Resource
  126  Subsystem.
  127         (b) Revenues received by each governmental entity,
  128  including receipts or deposits by the governmental entity into
  129  funds established within the treasury of the governmental
  130  entity.
  131         (c) Information relating to a governmental entity’s bonded
  132  indebtedness, including, but not limited to, the total amount of
  133  obligation stated in terms of principal and interest, an
  134  itemization of each obligation, the term of each obligation, the
  135  source of funding for repayment of each obligation, the amounts
  136  of principal and interest previously paid to reduce each
  137  obligation, the balance remaining of each obligation, any
  138  refinancing of any obligation, and the cited statutory authority
  139  to issue such bonds.
  140         (d) Links to available governmental entity websites.
  141         (7) A counter shall be established on the website to show
  142  the number of times the website has been accessed.
  143         (8) By August 31 of each fiscal year, each executive branch
  144  agency, the state court system, and the Legislature shall
  145  establish allotments in the Florida Accounting Information
  146  Resource Subsystem for planned expenditures of state
  147  appropriations.
  148         (9) The committee shall coordinate with the Financial
  149  Management Information Board in developing any recommendations
  150  for including information on the website which is necessary to
  151  meet the requirements of s. 215.91(8).
  152         (10) Functional owners as defined in s. 215.94 and other
  153  governmental entities shall provide information necessary to
  154  accomplish the purposes of this section.
  155         (11) Any municipality or special district having a
  156  population of 10,000 or fewer is exempt from this section.
  157  Population determinations must be based on the most recent
  158  population estimates prepared pursuant to s. 186.901.
  159         (12) This section does not require or permit the disclosure
  160  of information that is considered confidential by state or
  161  federal law.
  162         (13) The Office of Policy and Budget in the Executive
  163  Office of the Governor shall ensure that all data added to the
  164  website remains accessible to the public for 10 years.
  165         (14) The committee shall prepare an annual report detailing
  166  progress in establishing the single website and providing
  167  recommendations for enhancement of the content and format of the
  168  website and related policies and procedures. The first report
  169  shall be submitted to the Governor, the President of the Senate,
  170  and the Speaker of the House of Representatives by November 1,
  171  2011, and annually by November 1 thereafter.
  172         Section 3. This act shall take effect upon becoming a law.