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       Florida Senate - 2010                             CS for SB 2408
       By the Policy and Steering Committee on Ways and Means; and
       Senators Alexander and Haridopolos
       576-03678-10                                          20102408c1
    1                        A bill to be entitled                      
    2         An act relating to state financial information;
    3         amending s. 11.45, F.S.; requiring the Auditor General
    4         to annually provide to the Legislature a list of
    5         school districts that have failed to comply with
    6         certain financial transparency requirements, as
    7         identified pursuant to audit; amending s. 215.985,
    8         F.S., relating to the Transparency Florida Act;
    9         redefining the term “governmental entity” to include
   10         public schools rather than public school districts;
   11         requiring the Legislative Auditing Committee to
   12         recommend a format for school districts, charter
   13         schools, and charter technical career centers to use
   14         in collecting and displaying financial information;
   15         revising the schedule for adding additional
   16         information to the state’s official website for
   17         displaying financial information; revising provisions
   18         exempting certain municipalities and special districts
   19         from the Transparency Florida Act; requiring the
   20         Office of Policy and Budget within the Executive
   21         Office of the Governor to maintain the state’s
   22         financial data on the state website for a specified
   23         period; requiring any certified public accountant
   24         conducting an audit of a unit of local government to
   25         report compliance with the Transparency Florida Act;
   26         requiring the Legislative Auditing Committee to adopt
   27         guidelines for administering the Transparency Florida
   28         Act; providing an effective date.
   30  Be It Enacted by the Legislature of the State of Florida:
   32         Section 1. Paragraph (i) is added to subsection (7) of
   33  section 11.45, Florida Statutes, to read:
   34         11.45 Definitions; duties; authorities; reports; rules.—
   36         (i) The Auditor General shall transmit to the President of
   37  the Senate, the Speaker of the House of Representatives, and the
   38  Legislative Auditing Committee by July 15 of each year,
   39  beginning in 2011, a list of all school districts that have
   40  failed to comply with the transparency requirements as
   41  identified in the audit reports reviewed pursuant to paragraph
   42  (b) and those conducted pursuant to subsection (2).
   43         Section 2. Section 215.985, Florida Statutes, is amended to
   44  read:
   45         215.985 Transparency in government spending.—
   46         (1) This section may be cited as the “Transparency Florida
   47  Act.”
   48         (2) As used in this section, the term:
   49         (a) “Governmental entity” means any state, regional,
   50  county, municipal, special district, or other political
   51  subdivision whether executive, judicial, or legislative,
   52  including, but not limited to, any department, division, bureau,
   53  commission, authority, district, or agency thereof, or any
   54  public school district, community college, state university, or
   55  associated board.
   56         (b) “Website” means a site on the Internet which is easily
   57  accessible to the public at no cost and does not require the
   58  user to provide any information.
   59         (c) “Committee” means the Legislative Auditing Committee
   60  created in s. 11.40.
   61         (3) The Executive Office of the Governor, in consultation
   62  with the appropriations committees of the Senate and the House
   63  of Representatives, shall establish a single website, directly
   64  accessible through the state’s official Internet portal, which
   65  provides information relating to each appropriation in the
   66  General Appropriations Act for each branch of state government
   67  and state agency.
   68         (a) At a minimum, the information provided must include:
   69         1. Disbursement data for each appropriation by the object
   70  code associated with each expenditure established within the
   71  Florida Accounting Information Resource Subsystem. Expenditure
   72  data must include the name of the payee, the date of the
   73  expenditure, the amount of the expenditure, and the statewide
   74  document number.
   75         2. For each appropriation, any adjustments, including
   76  vetoes, approved supplemental appropriations included in
   77  legislation other than the General Appropriations Act, budget
   78  amendments, other actions approved pursuant to chapter 216, and
   79  any other adjustments authorized by law.
   80         3. Status of spending authority for each appropriation in
   81  the approved operating budget, including released, unreleased,
   82  reserved, and disbursed balances.
   83         4. Position and rate information for positions provided in
   84  the General Appropriations Act.
   85         (b) All data provided through the website must be data
   86  currently available in the state’s financial management
   87  information system referenced in s. 215.93.
   88         (4) The committee shall propose providing additional state
   89  fiscal information, which may include, but is not limited to,
   90  the following information for state agencies:
   91         (a) Details of nonoperating budget authority established
   92  pursuant to s. 216.181.
   93         (b) Trust fund balance reports, including cash available,
   94  investments, and receipts.
   95         (c) General revenue fund balance reports, including revenue
   96  received and amounts disbursed.
   97         (d) Fixed capital outlay project data, including original
   98  appropriation and disbursements throughout the life of the
   99  project.
  100         (e) A 10-year history of appropriations indicated by
  101  agency.
  102         (f) Links to state audits or reports related to the
  103  expenditure and dispersal of state funds.
  104         (g) Links to program or activity descriptions for which
  105  funds may be expended.
  106         (5) The committee shall recommend a format for collecting
  107  and displaying information from state universities, school
  108  districts, charter schools, charter technical career centers
  109  public schools, community colleges, local governmental units,
  110  and other governmental entities receiving state appropriations.
  111         (6) By November 1, 2011, and annually thereafter March 1,
  112  2010, the committee shall develop a schedule for adding
  113  additional other information to the website by type of
  114  information and governmental entity, including timeframes and
  115  development entity. The schedule of additional information to be
  116  added shall be submitted to the President of the Senate and the
  117  Speaker of the House of Representatives. Additional information
  118  may include:
  119         (a) Disbursements by the governmental entity from funds
  120  established within the treasury of the governmental entity,
  121  including, for all branches of state government, allotment
  122  balances in the Florida Accounting Information Resource
  123  Subsystem.
  124         (b) Revenues received by each governmental entity,
  125  including receipts or deposits by the governmental entity into
  126  funds established within the treasury of the governmental
  127  entity.
  128         (c) Information relating to a governmental entity’s bonded
  129  indebtedness, including, but not limited to, the total amount of
  130  obligation stated in terms of principal and interest, an
  131  itemization of each obligation, the term of each obligation, the
  132  source of funding for repayment of each obligation, the amounts
  133  of principal and interest previously paid to reduce each
  134  obligation, the balance remaining of each obligation, any
  135  refinancing of any obligation, and the cited statutory authority
  136  to issue such bonds.
  137         (d) Links to available governmental entity websites.
  138         (7) A counter shall be established on the website to show
  139  the number of times the website has been accessed.
  140         (8) By August 31 of each fiscal year, each executive branch
  141  agency, the state court system, and the Legislature shall
  142  establish allotments in the Florida Accounting Information
  143  Resource Subsystem for planned expenditures of state
  144  appropriations.
  145         (9) The committee shall coordinate with the Financial
  146  Management Information Board in developing any recommendations
  147  for including information on the website which is necessary to
  148  meet the requirements of s. 215.91(8).
  149         (10) Functional owners as defined in s. 215.94 and other
  150  governmental entities, as specified by the committee, shall
  151  provide information necessary to accomplish the purposes of this
  152  section.
  153         (11) Any municipality or special district that has total
  154  annual revenues of less than $10 million having a population of
  155  10,000 or fewer is exempt from this section. Population
  156  determinations must be based on the most recent population
  157  estimates prepared pursuant to s. 186.901.
  158         (12) This section does not require or permit the disclosure
  159  of information that is considered confidential by state or
  160  federal law.
  161         (13) The Office of Policy and Budget in the Executive
  162  Office of the Governor shall ensure that all data added to the
  163  website for the state’s financial data remains accessible to the
  164  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         (15) Any certified public accountant conducting an audit
  173  pursuant to s. 11.45 or s. 218.39 of a unit of local government
  174  that is subject to the Transparency Florida Act shall report, as
  175  part of the audit, whether the entity is in compliance with the
  176  act.
  177         (16) The committee may adopt guidelines to administer this
  178  section.
  179         Section 3. This act shall take effect July 1, 2010.

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