Florida Senate - 2011 COMMITTEE AMENDMENT
Bill No. CS for SB 1292
Barcode 393208
LEGISLATIVE ACTION
Senate . House
Comm: FAV .
04/01/2011 .
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The Committee on Budget (Alexander) recommended the following:
1 Senate Amendment (with title amendment)
2
3 Delete everything after the enacting clause
4 and insert:
5 Section 1. Section 215.89, Florida Statutes, is created to
6 read:
7 215.89 Charts of account.—
8 (1) LEGISLATIVE INTENT.—It is the intent of the Legislature
9 that a mechanism be provided for obtaining detailed, uniform
10 reporting of government financial information to enable citizens
11 to view compatible information on the use of public funds by
12 governmental entities. The Legislature intends that uniform
13 reporting requirements be developed specifically to promote
14 accountability and transparency in the use of public funds. In
15 order to accommodate the different financial management systems
16 currently in use, separate charts of account may be used as long
17 as the financial information is captured and reported
18 consistently and is compatible with any reporting entity.
19 (2) DEFINITIONS.—As used in this section, the term:
20 (a) “Charts of account” means a compilation of uniform data
21 codes that are to be used for reporting governmental assets,
22 liabilities, equities, revenues, and expenditures to the Chief
23 Financial Officer. Uniform data codes shall capture specific
24 details of the assets, liabilities, equities, revenues, and
25 expenditures that are of interest to the public.
26 (b) “State agency” means an official, officer, commission,
27 board, authority, council, committee, or department of the
28 executive branch; a state attorney, public defender, criminal
29 conflict and civil regional counsel, or capital collateral
30 regional counsel; the Florida Clerks of Court Operations
31 Corporation; the Justice Administrative Commission; the Florida
32 Housing Finance Corporation; the Florida Public Service
33 Commission; the State Board of Administration; the Supreme Court
34 or a district court of appeal, circuit court, or county court;
35 the Judicial Qualifications Commission; or the legislative
36 branch of government.
37 (c) “Local government” means a municipality, county, water
38 management district, special district, or any other entity
39 created by a local government.
40 (d) “Educational entity” means a school district or an
41 entity created by a school district.
42 (e) “Entity of higher education” means a state university,
43 a state or Florida College System institution, or an entity
44 created by a state university or state or Florida College System
45 institution.
46 (f) “State and local government financial information”
47 means the assets, liabilities, equities, revenues, and
48 expenditure information that is recorded in financial management
49 systems of state agencies, local governments, educational
50 entities, and entities of higher education.
51 (3) REPORTING STRUCTURE.—
52 (a) Beginning October 1, 2011, the Chief Financial Officer
53 shall conduct workshops with state agencies, local governments,
54 educational entities, entities of higher education, and the
55 Legislature to gather information pertaining to uniform
56 statewide reporting requirements to be used to develop charts of
57 account by the Chief Financial Officer. Proposed charts of
58 account shall be published by July 1, 2013.
59 (b) The Chief Financial Officer shall accept comments from
60 state agencies, local governments, educational entities,
61 entities of higher education, and other interested parties
62 regarding the proposed charts of account until November 1, 2013.
63 (c) By January 1, 2014, the Chief Financial Officer, after
64 consultation with affected state agencies, local governments,
65 educational entities, entities of higher education, and the
66 Auditor General, shall adopt charts of account which:
67 1. Require specific enterprise-wide information;
68 2. Allow additional agency-specific information;
69 3. Require uniform reporting for expenditures and revenues
70 by state agencies, local governments, educational entities, and
71 entities of higher education; and
72 4. To the maximum extent possible, require at least two
73 additional levels of specificity on the expenditure of public
74 funds.
75 (d) Each state agency, local government, educational
76 entity, and entity of higher education must implement the
77 applicable charts of account adopted pursuant to paragraph (c)
78 during the next fiscal year beginning on July 1, 2014.
79 (e) The Chief Financial Officer shall periodically update
80 the charts of account on an as-needed basis. The Chief Financial
81 Officer shall perform an annual review of the validity and
82 usefulness of the data reported and, after consultation with the
83 Legislature, the Auditor General, and the affected reporting
84 state agencies, local governments, educational entities, and
85 entities of higher education, shall determine whether
86 modification of reporting requirements is necessary.
87 (4) PROCEDURES.—The Chief Financial Officer shall publish
88 the charts of account by means of memoranda directed to all
89 affected reporting entities.
90 Section 2. Paragraph (c) of subsection (16) of section
91 120.52, Florida Statutes, is amended to read:
92 120.52 Definitions.—As used in this act:
93 (16) “Rule” means each agency statement of general
94 applicability that implements, interprets, or prescribes law or
95 policy or describes the procedure or practice requirements of an
96 agency and includes any form which imposes any requirement or
97 solicits any information not specifically required by statute or
98 by an existing rule. The term also includes the amendment or
99 repeal of a rule. The term does not include:
100 (c) The preparation or modification of:
101 1. Agency budgets.
102 2. Statements, memoranda, or instructions to state agencies
103 issued by the Chief Financial Officer or Comptroller as chief
104 fiscal officer of the state and relating or pertaining to claims
105 for payment submitted by state agencies to the Chief Financial
106 Officer or Comptroller.
107 3. Statements, memoranda, or instructions to state
108 agencies, local governments, educational entities, and entities
109 of higher education issued by the Chief Financial Officer and
110 relating or pertaining to the manner in which accounts and
111 financial information are kept and reported to the Chief
112 Financial Officer by state agencies, local governments,
113 educational entities, and entities of higher education.
114 4.3. Contractual provisions reached as a result of
115 collective bargaining.
116 5.4. Memoranda issued by the Executive Office of the
117 Governor relating to information resources management.
118 Section 3. The Legislature finds that this act fulfills an
119 important state interest.
120 Section 4. This act shall take effect July 1, 2011.
121
122 ================= T I T L E A M E N D M E N T ================
123 And the title is amended as follows:
124 Delete everything before the enacting clause
125 and insert:
126 A bill to be entitled
127 An act relating to the Chief Financial Officer;
128 creating s. 215.89, F.S.; providing legislative
129 intent; providing definitions; requiring the Chief
130 Financial Officer to conduct workshops with state
131 agencies, local governments, educational entities, and
132 entities of higher education to gather information
133 pertaining to uniform reporting requirements;
134 requiring the Chief Financial Officer to accept
135 comments from state agencies, local governments,
136 educational entities, entities of higher education,
137 and interested parties regarding proposed charts of
138 account by a certain date; requiring the Chief
139 Financial Officer to adopt charts of account which
140 meet certain requirements by a certain date; requiring
141 a review and update of the charts of account;
142 requiring the Chief Financial Officer to consult with
143 the Legislature, the Auditor General, and the affected
144 parties about certain modifications; requiring the
145 Chief Financial Officer to publish the charts of
146 account by memoranda to all affected reporting
147 entities; amending s. 120.52, F.S.; revising the
148 definition of the term “rule” to include certain
149 statements, memoranda, or instructions by the Chief
150 Financial Officer on the manner in which accounts and
151 financial information are kept and reported by state
152 agencies, local governments, educational entities, and
153 entities of higher education; providing a declaration
154 of important state interest; providing an effective
155 date.