The Florida Senate

216.001  Definitions.

216.011  Definitions.

216.015  Capital facilities planning and budgeting process.

216.0152  Inventory of state-owned facilities or state-occupied facilities.

216.0154  Assessment of trends and conditions affecting need for capital facilities.

216.0158  Assessment of facility needs.

216.016  Evaluation of plans; determination of financing method.

216.0162  Monitoring and evaluation of capital facilities planning and budgeting process.

216.0166  Submission by state agencies of performance-based budget requests, programs, and performance measures.

216.0172  Schedule for submission of performance-based program budgets.

216.023  Legislative budget requests to be furnished by agencies.

216.0235  Performance-based legislative program budget requests to be furnished by agencies.

216.031  Budgets for operational expenditures.

216.0315  Budgets of state agencies that have international programs.

216.043  Budgets for fixed capital outlay.

216.044  Budget evaluation by Department of Management Services.

216.0442  Truth in bonding; definitions; summary of state debt; statement of proposed financing; truth-in-bonding statement.

216.0446  Review of information resources management needs.

216.052  Legislative budget requests; appropriations; grants.

216.053  Summary information in the General Appropriations Act; construction of such information.

216.065  Fiscal impact statements on actions affecting the budget.

216.071  Reports of Legislature.

216.081  Data on legislative and judicial branch expenses.

216.091  Statements by Comptroller.

216.102  Recording and filing of financial information; handling by Comptroller; penalty for noncompliance.

216.103  Agencies receiving federal funds; designation of coordinating official; duties.

216.111  Financial statements and schedules and other reports, submission by governmental entities.

216.121  Information to be furnished to the Executive Office of the Governor.

216.131  Public hearings on legislative budgets.

216.133  Definitions; ss. 216.133-216.137.

216.134  Consensus estimating conferences; general provisions.

216.135  Use of official information by state agencies and the judicial branch.

216.136  Consensus estimating conferences; duties and principals.

216.137  Sessions of consensus estimating conferences; workpapers.

216.141  Budget system procedures; planning and programming by state agencies.

216.151  Duties of the Executive Office of the Governor.

216.162  Governor's recommended budget to be furnished Legislature; copies to members.

216.163  Governor's recommended budget; form and content; declaration of collective bargaining impasses.

216.164  Governor's recommended budget; supporting information.

216.165  Governor's recommended revenues.

216.166  Governor's recommended revenues; supporting information.

216.167  Governor's recommendations.

216.168  Governor's amended revenue or budget recommendations; optional and mandatory.

216.172  Meetings of legislative appropriations committees.

216.176  Truth in budgeting.

216.177  Appropriations acts, statement of intent, violation, notice, review and objection procedures.

216.178  General Appropriations Act; format; procedure; cost statement for new debt or obligation.

216.179  Reinstatement of vetoed appropriations by administrative means prohibited.

216.181  Approved budgets for operations and fixed capital outlay.

216.182  Approval of fixed capital outlay program plan.

216.183  Entities using performance-based program budgets; chart of accounts.

216.192  Release of appropriations; revision of budgets.

216.195  Impoundment of funds; restricted.

216.201  Services of Executive Office of the Governor to be available to Legislature.

216.212  Budgets for federal funds; restrictions on expenditure of federal funds.

216.221  Appropriations as maximum appropriations; adjustment of budgets to avoid or eliminate deficits.

216.222  Budget Stabilization Fund; criteria for withdrawing moneys.

216.231  Release of certain classified appropriations.

216.235  Innovation Investment Program; intent; definitions; composition and responsibilities of State Innovation Committee; responsibilities of the Department of Management Services, the ²Information Resource Commission, and the review board; procedures for innovative project submission, review, evaluation, and approval; criteria to be considered.

216.236  Innovation Investment Program; funding; recordkeeping and reporting.

216.237  Availability of any remaining funds; agency maintenance of accounting records.

216.238  Authority given to carry out provisions of program.

216.241  Initiation or commencement of new programs; approval.

216.251  Salary appropriations; limitations.

216.262  Authorized positions.

216.271  Revolving funds.

216.272  Working Capital Trust Funds.

216.275  Clearing accounts.

216.281  Appropriations; construction of terms.

216.2815  Appropriations to nongovernmental agency or person; Auditor General may audit; public record.

216.286  Appropriations; Florida Employment Opportunity Act.

216.292  Appropriations nontransferable; exceptions.

216.301  Appropriations; undisbursed balances.

216.311  Unauthorized contracts in excess of appropriations; penalty.

216.321  Construction of chapter 216 as unauthorized expenditures and disbursements.

216.331  Disbursement of state moneys.

216.341  Disbursement of county health department trust funds.

216.345  Professional or other organization membership dues; payment.

216.346  Contracts between state agencies; restriction on overhead or other indirect costs.

216.347  Disbursement of grants and aids appropriations for lobbying prohibited.

216.3475  Maximum rate of payment for services funded under General Appropriations Act or awarded on a noncompetitive basis.

216.349  Financial review of grants and aids appropriations; audit or attestation statement.

216.3491  Florida Single Audit Act.

216.3505  Refinancing of bonds.

216.351  Subsequent inconsistent laws.

216.001  Definitions.--For purposes of chapter 94-249, Laws of Florida, except as otherwise provided herein, "state agency" or "agency" means any unit of organization of the executive branch, including any official, officer, department, board, commission, division, bureau, section, district, office, authority, committee, or council or any other unit of government, however designated, and the Public Service Commission. For purposes of chapter 94-249, "state agency" shall not include the judicial branch. For purposes of chapter 94-249, "judicial branch" shall mean all officers, employees, and offices of the Supreme Court, district courts of appeal, circuit courts, county courts, Justice Data Center, and the Judicial Qualifications Commission.

History.--s. 2, ch. 94-249.

216.011  Definitions.--

(1)  For the purpose of fiscal affairs of the state, appropriations acts, legislative budgets, and approved budgets, each of the following terms has the meaning indicated:

(a)  "Annual salary rate" means the salary estimated to be paid or actually paid a position or positions on an annualized basis. In calculating salary rate, a vacant position shall be calculated at the minimum of the pay grade for that position.

(b)  "Appropriation" means a legal authorization to make expenditures for specific purposes within the amounts authorized in the appropriations act.

(c)  "Appropriations act" means the authorization of the Legislature, based upon legislative budgets or based upon legislative findings of the necessity for an authorization when no legislative budget is filed, for the expenditure of amounts of money by an agency, the judicial branch, and the legislative branch for stated purposes in the performance of the functions it is authorized by law to perform.

(d)  "Authorized position" means a position included in an approved budget. In counting the number of authorized positions, part-time positions shall be converted to full-time equivalents.

(e)  "Budget entity" means a unit or function at the lowest level to which funds are specifically appropriated in the appropriations act.

(f)  "Consultation" means to deliberate and seek advice in an open and forthright manner with the full committee, a subcommittee thereof, the chair, or the staff as deemed appropriate by the chair of the respective appropriations committee.

(g)  "Continuing appropriation" means an appropriation automatically renewed without further legislative action, period after period, until altered or revoked by the Legislature.

(h)  "Data processing services" means electronic data processing services provided by or to state agencies or the judicial branch, which services include, but are not limited to, systems design, software development, or time-sharing by other governmental units or budget entities.

(i)  "Disbursement" means the payment of an expenditure.

(j)  "Disincentive" means a sanction as described in s. 216.163.

(k)  "Established position" means an authorized position which has been classified in accordance with a classification and pay plan as provided by law.

(l)  "Expenditure" means the creation or incurring of a legal obligation to disburse money.

(m)  "Expense" means the usual, ordinary, and incidental expenditures by an agency or the judicial branch, including, but not limited to, such items as contractual services, commodities, and supplies of a consumable nature, current obligations, and fixed charges, and excluding expenditures classified as operating capital outlay. Payments to other funds or local, state, or federal agencies are included in this budget classification of expenditures.

(n)  "Fiscal year of the state" means a period of time beginning July 1 and ending on the following June 30, both dates inclusive.

(o)  "Fixed capital outlay" means real property (land, buildings, including appurtenances, fixtures and fixed equipment, structures, etc.), including additions, replacements, major repairs, and renovations to real property which materially extend its useful life or materially improve or change its functional use and including furniture and equipment necessary to furnish and operate a new or improved facility, when appropriated by the Legislature in the fixed capital outlay appropriation category.

(p)  "Full-time position" means a position authorized for the entire normally established work period, daily, weekly, monthly, or annually.

(q)  "Grants and aids" means contributions to units of governments or nonprofit organizations to be used for one or more specified purposes, activities, or facilities. Funds appropriated under this category may be advanced.

(r)  "Incentive" means a mechanism, as described in s. 216.163, for recognizing the achievement of performance standards or for motivating performance that exceeds performance standards.

(s)  "Independent judgment" means an evaluation of actual needs made separately and apart from the legislative budget request of any other agency or of the judicial branch, or any assessments by the Governor. Such evaluation shall not be limited by revenue estimates of the Revenue Estimating Conference.

(t)  "Judicial branch" means all officers, employees, and offices of the Supreme Court, district courts of appeal, circuit courts, county courts, and the Judicial Qualifications Commission.

(u)  "Legislative branch" means the various officers, committees, and other units of the legislative branch of state government.

(v)  "Legislative budget" means a request to the Legislature, filed pursuant to s. 216.023, or supplemental detailed requests filed with the Legislature, for the amounts of money such agency or branch believes will be needed in the performance of the functions that it is authorized, or which it is requesting authorization by law, to perform.

(w)  "Lump-sum appropriation" means funds appropriated to accomplish a specific activity or project which must be transferred to one or more appropriation categories for expenditure.

(x)  "Operating capital outlay" means equipment, fixtures, and other tangible personal property of a nonconsumable and nonexpendable nature, the value or cost of which is $500 or more and the normal expected life of which is 1 year or more, and hardback-covered bound books that are circulated to students or the general public, the value or cost of which is $25 or more, and hardback-covered bound books, the value or cost of which is $100 or more.

(y)  "Original approved budget" means the approved plan of operation of an agency or of the judicial branch consistent with the General Appropriations Act or special appropriations acts.

(z)  "Other personal services" means the compensation for services rendered by a person who is not a regular or full-time employee filling an established position. This definition includes, but is not limited to, services of temporary employees, student or graduate assistants, persons on fellowships, part-time academic employees, board members, and consultants and other services specifically budgeted by each agency, or by the judicial branch, in this category.

1.  In distinguishing between payments to be made from salaries appropriations and other-personal-services appropriations, those persons filling established positions shall be paid from salaries appropriations and those persons performing services for a state agency or for the judicial branch, but who are not filling established positions, shall be paid from other-personal-services appropriations.

2.  It is further intended that those persons paid from salaries appropriations shall be state officers or employees and shall be eligible for membership in a state retirement system and those paid from other-personal-services appropriations shall not be eligible for such membership.

(aa)  "Part-time position" means a position authorized for less than the entire normally established work period, daily, weekly, monthly, or annually.

(bb)  "Pay plan" means a document which formally describes the philosophy, methods, procedures, and salary schedule for compensating employees for work performed.

(cc)  "Perquisites" means those things, or the use thereof, or services of a kind which confer on the officers or employees receiving same some benefit that is in the nature of additional compensation, or which reduces to some extent the normal personal expenses of the officer or employee receiving the same, and shall include, but not be limited to, such things as quarters, subsistence, utilities, laundry services, medical service, use of state-owned vehicles for other than state purposes, servants paid by the state, and other similar things.

(dd)  "Position" means the work, consisting of duties and responsibilities, assigned to be performed by an officer or employee.

(ee)  "Position number" means the identification number assigned to an established position.

(ff)  "Program component" means an aggregation of generally related objectives which, because of their special character, related workload, and interrelated output, can logically be considered an entity for purposes of organization, management, accounting, reporting, and budgeting.

(gg)  "Proviso" means language that qualifies or restricts a specific appropriation and which can be logically and directly related to the specific appropriation.

(hh)  "Reclassification" means changing an established position in one class in a series to the next higher or lower class in the same series or to a class in a different series which is the result of a natural change in the duties and responsibilities of the position.

(ii)  "Revolving fund" means a cash fund maintained within or outside of the State Treasury and established from an appropriation, to be used by an agency or the judicial branch in making authorized expenditures.

(jj)  "Salary" means the cash compensation for services rendered for a specific period of time.

(kk)  "Salary schedule" means an official document which contains a complete list of classes and their assigned salary ranges.

(ll)  "Special category" means amounts appropriated for a specific need or classification of expenditures.

(mm)  "State agency" or "agency" means any official, officer, commission, board, authority, council, committee, or department of the executive branch of state government. For purposes of this chapter and chapter 215, "state agency" or "agency" includes state attorneys, public defenders, the Capital Collateral Representative, and the Justice Administrative Commission.

(nn)  "State revenue sharing" means statutory or constitutional distributions to local units of government.

(oo)  "Title of position," or "class of positions" means the official name assigned to a position or class of positions.

(pp)  "Grants and Aids to Local Governments and Nonprofit Organizations-Fixed Capital Outlay" means that appropriation category which includes:

1.  Grants to local units of governments and nonprofit organizations for the acquisition of real property (land, buildings, including appurtenances, fixtures and fixed equipment, structures, etc.); additions, replacements, major repairs, and renovations to real property which materially extend its useful life or materially improve or change its functional use; and operating capital outlay necessary to furnish and operate a new or improved facility; and

2.  Grants to local units of government for their respective infrastructure and growth management needs related to local government comprehensive plans.

Funds appropriated under this category may be advanced in part or in whole.

(qq)  "Baseline data" means indicators of a state agency's current performance level, pursuant to guidelines established by the Executive Office of the Governor, in consultation with legislative appropriations and appropriate substantive committees.

(rr)  "Outcome" means an indicator of the actual impact or public benefit of a program.

(ss)  "Output" means the actual service or product delivered by a state agency.

(tt)  "Performance-based program budget" means a budget that incorporates approved programs and performance measures.

(uu)  "Performance measure" means a quantitative or qualitative indicator used to assess state agency performance.

(vv)  "Program" means a set of activities undertaken in accordance with a plan of action organized to realize identifiable goals and objectives based on legislative authorization.

(ww)  "Standard" means the level of performance of an outcome or output.

(xx)  "Performance-based program appropriation" means funds appropriated for a specific set of activities or classification of expenditure within an approved performance-based program.

(yy)  "Performance ledger" means the official compilation of information about state agency performance-based programs and measures, including approved programs, approved outputs and outcomes, baseline data, approved standards for each performance measure and any approved adjustments thereto, as well as actual agency performance for each measure.

(2)  For purposes of this chapter, the term:

(a)  "Approved operating budget" or "approved budget" means the plan of operations consisting of the original approved operating budget and statement of intent.

(b)  "Commission" means the Administration Commission composed of the Governor and Cabinet.

(c)  "Emergency situation" means a set of conditions that were unforeseen at the time the General Appropriations Act was adopted and that are essential to correct in order to continue the operation of government, or a set of conditions that were not considered in the General Appropriations Act and that constitute an imminent threat to public health, safety, or welfare. This definition shall not apply to the emergency provisions of chapter 252.

(d)  "Impoundment" means the omission of any appropriation or part of an appropriation in the approved operating plan prepared pursuant to the provisions of s. 216.181 or in the schedule of releases prepared pursuant to the provisions of s. 216.192 or the failure of any state agency or the judicial branch to spend an appropriation for the stated purposes authorized in the approved operating budget.

History.--s. 31, ch. 69-106; s. 6, ch. 71-354; s. 2, ch. 77-352; s. 16, ch. 79-190; s. 2, ch. 80-380; s. 1, ch. 81-256; s. 3, ch. 83-49; s. 16, ch. 83-216; s. 2, ch. 83-279; s. 33, ch. 85-80; s. 3, ch. 87-137; s. 58, ch. 87-548; s. 1, ch. 89-51; ss. 1, 7, ch. 89-291; s. 2, ch. 91-109; s. 31, ch. 92-142; s. 87, ch. 92-279; s. 55, ch. 92-326; s. 3, ch. 94-249; s. 1509, ch. 95-147; s. 3, ch. 96-278; s. 1, ch. 98-73.

216.015  Capital facilities planning and budgeting process.--

(1)  Sections 216.015-216.0162 may be cited as the "Capital Facilities Planning and Budgeting Act."

(2)  The Legislature finds that:

(a)  The condition of the state's infrastructure, including its roads, water and sewer facilities, state office buildings, bridges, ports, airports, canals, prisons, educational facilities, park and recreational facilities, and other capital assets, are in need of repair, expansion, and replacement at a time when the fiscal resources of the state are increasingly being strained by the competing demands for state services and capital improvements.

(b)  The high degree of coordination among the various branches of state government, local government, and public benefit corporations which is necessary to maximize the potential public benefits to be derived from the limited financial resources which will be dedicated to public capital improvements within this state in the future is lacking.

(c)  There is a need to establish a comprehensive capital facilities planning and budgeting process which is fully integrated with the state financial planning and debt management activities and which incorporates the long-range plans of all state agencies and the judicial branch and major public benefit corporations to ensure that projects with the greatest potential for improving the prosperity and well-being of the people of the state receive their proper allocation of limited resources.

(d)  There is currently no mechanism in place for managing the debt structure of the state by matching the capital facility needs of the state with the amounts and sources of funds which could be made available to meet those needs.

It is, therefore, the intent of the Legislature in enacting this legislation that a comprehensive capital facilities planning and budgeting process be established and maintained to enable the state to better meet the demands for new and properly maintained infrastructure in a fiscally responsible manner.

(3)  The comprehensive capital facilities planning and budgeting process requires integration and coordination by all government agencies and by the judicial branch. The process includes:

(a)  An inventory of current facilities owned, leased, rented, or otherwise occupied by any agency of the state or the judicial branch;

(b)  An assessment of current population, economic, social, physical, and environmental trends and conditions that relate to public facilities;

(c)  A determination of future demographic conditions deemed most appropriate and likely for this state and of a set of goals and objectives;

(d)  A determination of unmet needs by comparing existing facilities to goals and objectives;

(e)  A strategic matching of funding options and facility needs to ensure the most effective development strategy; and

(f)  A management structure that maintains, operates, repairs, renovates, and replaces capital facilities to obtain the maximum value for each public dollar spent.

(4)  In order to carry out this act, the Executive Office of the Governor is designated as the agency responsible for the coordination, development, and direction of the comprehensive capital facilities planning and budgeting process.

(5)  All agencies of government and the judicial branch are directed to extend maximum cooperation and assistance in the furtherance of this program.

History.--ss. 1, 2, 3, ch. 84-321; s. 32, ch. 92-142.

216.0152  Inventory of state-owned facilities or state-occupied facilities.--

(1)  The Department of Management Services shall develop and maintain an automated inventory of all facilities owned, leased, rented, or otherwise occupied or maintained by any agency of the state or by the judicial branch, except those with less than 3,000 square feet. The inventory shall include the location, occupying agency, ownership, size, condition assessment, maintenance record, age, parking and employee facilities, and other information as required by the department for determining maintenance needs and life-cycle cost evaluations of the facility. The inventory need not include a condition assessment or maintenance record of facilities not owned by a state agency or by the judicial branch. The term "facility," as used in this section, means buildings, structures, and building systems, but does not include transportation facilities of the state transportation system. The Department of Transportation shall develop and maintain an inventory of transportation facilities of the state transportation system. The Board of Regents and the Division of Community Colleges of the Department of Education shall develop and maintain an inventory, in the manner prescribed by the Department of Management Services, of all higher education facilities and shall make the data available in a format acceptable to the Department of Management Services.

(2)  The Department of Management Services shall update its inventory and cause to be updated the other inventories required by subsection (1) at least once every 5 years, but the inventories shall record acquisitions of new facilities and significant changes in existing facilities as they occur. The Department of Management Services shall provide each agency and the judicial branch with the most recent inventory applicable to that agency or to the judicial branch. Each agency and the judicial branch shall, in the manner prescribed by the Department of Management Services, report significant changes in the inventory as they occur. Items relating to the condition and life-cycle cost of a facility shall be updated at least every 5 years.

(3)  The Department of Management Services shall, every 3 years, publish a complete report detailing this inventory and shall publish an annual update of the report. The department shall furnish the updated report to the Executive Office of the Governor and the Legislature no later than September 1 of each year.

History.--s. 4, ch. 84-321; s. 1, ch. 89-301; s. 33, ch. 92-142; s. 155, ch. 92-279; s. 55, ch. 92-326; s. 14, ch. 97-95.

216.0154  Assessment of trends and conditions affecting need for capital facilities.--

(1)  The Executive Office of the Governor or its designee shall annually analyze trends and conditions in the state and nation that bear on the need for capital facilities. This analysis shall be integrated into the state comprehensive planning process as a part thereof. Planning data shall be collected and adopted by rule pursuant to chapter 186.

(2)  The Executive Office of the Governor shall, as soon as practicable and subject to appropriations made for that purpose, automate the planning database and update it as often as necessary.

(3)  The data contained in the planning database shall be made available to all state and regional agencies and to the judicial branch, and that data shall be utilized to prepare the legislative budget request required by s. 216.043.

History.--s. 5, ch. 84-321; s. 34, ch. 92-142.

216.0158  Assessment of facility needs.--

(1)  By analyzing the trends and conditions, goals and objectives, and current facilities inventory, each agency and the judicial branch shall determine its unmet and forecasted future needs.

(2)  On or before September 1 of each year, each state agency, as defined in s. 216.011, shall submit to the Executive Office of the Governor, and each district court of appeal and the Marshal of the Supreme Court shall submit to the Chief Justice of the Supreme Court, in a manner prescribed by the legislative budget instructions, a short-term plan for facility needs covering the next 5-year period. The short-term plan shall list the agency's or judicial branch's facility needs in order of priority and shall include preventive maintenance strategies, expected replacement of existing facilities, expected improvements or additions to facilities on a specific project-by-project basis, estimated cost, and other information as prescribed by the legislative budget instructions. At the same time, when directed in the legislative budget instructions as provided in s. 216.023(3), each agency shall submit to the Executive Office of the Governor, and each district court of appeal and the Marshal of the Supreme Court shall submit to the Chief Justice of the Supreme Court, who shall submit copies to the legislative appropriations committees, in a format prescribed by the instructions, a long-term plan for the 5 years following the period of the short-term plan. The long-term plan shall outline forecasted agency facility needs. The Chief Justice shall certify the final approved plan for the judicial branch to the Executive Office of the Governor which shall include the plan, without modification, in the state comprehensive plan.

(3)  Based on the plans submitted by each agency or certified by the Chief Justice, the Executive Office of the Governor shall prepare a state comprehensive plan for facility needs and related expenditures. The plan shall provide a 5-year schedule for preventive maintenance, replacement, improvement, or construction of facilities on a specific project-by-project basis.

(4)  Each of the first 2 years of the plan referred to in subsection (2) shall comport with the requirements of s. 216.043.

(5)  Each plan for years 3 through 5 shall provide the following information:

(a)  A full explanation of the basis for each project, including a description of the function which requires the facility; an explanation of the inability of existing facilities to meet such requirements; historical background; alternatives; and anticipated changes in both initial and continuing operating costs.

(b)  An application of standards and criteria to establish the scope of each project.

(c)  An application of cost factors to all elements of each project to establish an estimate of funding requirements.

(d)  A request for a legislative appropriation to provide such funding in the appropriate fiscal year, including the need for advance funding of programming and design activities.

History.--s. 7, ch. 84-321; s. 3, ch. 91-109; s. 35, ch. 92-142.

216.016  Evaluation of plans; determination of financing method.--

(1)  Pursuant to the requirements of s. 216.044, the Department of Management Services shall evaluate state agency plans and plans of the judicial branch.

(2)(a)  The Executive Office of the Governor shall develop a finance plan for meeting the state's infrastructure and fixed capital outlay needs.

(b)  The Division of Bond Finance of the State Board of Administration shall work with the Executive Office of the Governor and all agencies and the judicial branch to determine the most cost-beneficial and effective financing methods for the satisfaction of the capital facility needs described or identified in the state comprehensive plan for facility needs.

History.--s. 7, ch. 84-321; s. 2, ch. 89-301; s. 6, ch. 91-79; s. 36, ch. 92-142; s. 156, ch. 92-279; s. 55, ch. 92-326.

216.0162  Monitoring and evaluation of capital facilities planning and budgeting process.--The Executive Office of the Governor shall monitor and evaluate the capital facilities planning and budgeting process, including the plans revised pursuant to that process, and shall publish an annual report of the progress being made by the state towards meeting the state goals and objectives of the plans.

History.--s. 8, ch. 84-321.

216.0166  Submission by state agencies of performance-based budget requests, programs, and performance measures.--

(1)  Prior to September 1 of the fiscal year prior to which a state agency is required to submit a performance-based program budget request pursuant to s. 216.0172, such state agency shall identify and submit to the Executive Office of the Governor a list of proposed state agency programs and performance measures. The agency may also provide a list of statutes or rules affecting its performance which may be addressed as incentives or disincentives for the performance-based program budget. The list should be accompanied by recommended legislation to implement the requested changes for potential incentives. Such identification shall be conducted after discussion with legislative appropriations and appropriate substantive committees and shall be approved by the Executive Office of the Governor. The Executive Office of the Governor, after discussion with legislative appropriations and appropriate substantive committees and the Office of Program Policy Analysis and Government Accountability, shall review the list of programs and performance measures, may make any changes or require the agency to resubmit the list, and shall make a final recommendation of programs and associated performance measures to the Legislature within 60 days after receipt, to be used in the preparation and submission of the state agency's final legislative budget request pursuant to s. 216.023(5). The Executive Office of the Governor may also recommend legislation to implement any or all of the proposed incentives. Agencies continuing under performance-based program budgeting may provide as part of their legislative budget request a list of statutes or rules affecting their program performance which may be addressed as incentives or disincentives for the performance-based program budget.

(2)  The following documentation shall accompany the list of proposed programs and measures submitted by the state agency:

(a)  The constitutional or statutory direction and authority for each program.

(b)  Identification of the customers, clients, and users of each program.

(c)  The purpose of each program or the benefit derived by the customers, clients, and users of the program.

(d)  Direct and indirect costs of each program.

(e)  An assessment of whether each program is conducive to performance-based program budgeting.

(f)  An assessment of the time needed to develop meaningful performance measures for each program.

(g)  Any proposed legislation necessary to implement the incentives or disincentives requested pursuant to this subsection.

(h)  A comparison of the agency's existing budget structure to the proposed budget structure.

(i)  A description of the use of performance measures in agency decisionmaking, agency actions to allocate funds and manage programs, and the agency strategic plan.

(j)  The outputs produced by each proposed program, the outcomes resulting from each proposed program, and baseline data associated with each performance measure. Agencies must submit documentation for each output and outcome measure which explains the validity, reliability, and appropriateness of each performance measure. Such documentation must be prepared by the agency in consultation with its inspector general.

(3)  The agency shall submit a performance-based program legislative budget request pursuant to s. 216.0172, using the programs and performance measures adopted by the Legislature, or, if none are adopted, those recommended by the Executive Office of the Governor. Notwithstanding the programs, performance measures, and standards requested in each state agency's final legislative budget request or the Governor's budget recommendations, the Legislature shall have final approval of all programs, performance measures, and standards through the General Appropriations Act or legislation implementing the General Appropriations Act.

(4)  Annually, no later than 45 days after the General Appropriations Act becomes law, state agencies may submit to the Executive Office of the Governor any adjustments to their performance standards based on the amounts appropriated for each program by the Legislature. When such adjustment is made, all performance standards, including any adjustments made, shall be submitted to and reviewed and revised as necessary by the Executive Office of the Governor, and, upon approval, submitted to the Legislature pursuant to the review and approval process provided in s. 216.177. The Executive Office of the Governor shall maintain both the official record of adjustments to the performance standards as part of the agency's approved operating budget and the official performance ledger.

(5)  A state agency operating under a performance-based program budget pursuant to s. 216.0172 shall not have the authority to amend approved programs or performance measures. However, a state agency may propose revisions to approved programs or performance measures. Such revisions are subject to review and approval by the Executive Office of the Governor and the Legislature and shall be submitted to the Executive Office of the Governor prior to February 1 of the year in which the state agency proposes to incorporate these changes into its legislative budget request. The submission must include the documentation required by subsection (2), where applicable. The Executive Office of the Governor shall have 30 days to review the proposed revisions and make a recommendation to the Legislature. All approved revisions must be submitted with the agency's preliminary legislative budget request. Any new programs or performance measures proposed by the agency must be submitted pursuant to subsection (1) and must include the documentation required by subsection (2), where applicable.

History.--s. 4, ch. 94-249; s. 2, ch. 98-73.

216.0172  Schedule for submission of performance-based program budgets.--In order to implement the provisions of chapter 94-249, Laws of Florida, state agencies shall submit performance-based program budget legislative budget requests for programs approved pursuant to s. 216.0166 to the Executive Office of the Governor and the Legislature based on the following schedule:

(1)  By September 1, 1994, for the 1995-1996 fiscal year, two state agencies selected by the Governor, subject to the review and approval process pursuant to s. 216.177.

(2)  By September 1, 1995, for the 1996-1997 fiscal year:

(a)  Department of Education (Community Colleges).

(b)  ¹Department of Health and Rehabilitative Services (Alcohol, Drug Abuse, Mental Health).

(c)  Department of Labor and Employment Security.

(d)  Department of Law Enforcement.

(e)  Department of Management Services.

(f)  Division of Retirement.

(3)  By September 1, 1996, for the 1997-1998 fiscal year, by the following:

(a)  Agency for Health Care Administration.

(b)  Department of Education (State University System).

(c)  Game and Fresh Water Fish Commission.

(d)  Department of Highway Safety and Motor Vehicles.

(e)  Department of Revenue.

(f)  Department of State.

(g)  Department of Transportation.

(4)  By September 1, 1997, for the 1998-1999 fiscal year, by the following:

(a)  Department of Banking and Finance.

(b)  Department of Corrections.

(c)  Department of Education (Public Schools).

(d)  Department of Environmental Protection.

(e)  Executive Office of the Governor.

(f)  Department of Children and Family Services.

(g)  Department of Legal Affairs.

(h)  Department of Juvenile Justice.

(5)  By September 1, 1998, for the 1999-2000 fiscal year, by the following:

(a)  Department of Agriculture and Consumer Services.

(b)  Department of Elderly Affairs.

(c)  Department of the Lottery.

(d)  Department of Military Affairs.

(6)  By September 1, 1999, for the 2000-2001 fiscal year, by the following:

(a)  Division of Administrative Hearings.

(b)  Department of Business and Professional Regulation.

(c)  Parole and Probation Commission.

(d)  Public Service Commission.

(e)  Department of Health.

(f)  Department of Education (all remaining programs).

(7)  By September 1, 2000, for the 2001-2002 fiscal year, by the following:

(a)  Department of Citrus.

(b)  Department of Community Affairs.

(c)  Department of Insurance.

(d)  Department of Veterans' Affairs.

(e)  State attorneys.

(f)  Public defenders.

(g)  Justice Administrative Commission and capital collateral counsel.

(8)  Any new agency or portion thereof created after September 1, 2000, shall submit a performance-based program budget request for programs approved pursuant to s. 216.0166 to the Executive Office of the Governor and the Legislature by September 1 of the year following the creation of the agency or portion thereof.

(9)  The schedule set forth in subsections (2) through (7) may be amended by the Legislative Auditing Committee, the General Appropriations Act, or upon the recommendation of the Governor, which recommendation is subject to the review and approval process provided in s. 216.177.

(10)  Beginning in fiscal year 1998-1999, the Executive Office of the Governor shall, for any agency that fails to meet the requirements set forth in s. 216.0166 according to the schedule set forth in this section or within 3 years thereafter, recommend programs and performance measures to the Legislature on behalf of that agency.

History.--s. 7, ch. 94-249; s. 5, ch. 95-327; s. 45, ch. 96-398; s. 12, ch. 97-237; s. 3, ch. 98-73.

¹Note.--The Department of Health and Rehabilitative Services was redesignated as the Department of Children and Family Services by s. 5, ch. 96-403, and the Department of Health was created by s. 8, ch. 96-403.

216.023  Legislative budget requests to be furnished by agencies.--

(1)  The head of each state agency shall submit a final legislative budget request to the Legislature and to the Governor, as chief budget officer of the state, in the form and manner prescribed in the budget instructions and at such time as specified by the Executive Office of the Governor, based on the agency's independent judgment of its needs. However, no state agency shall submit its final legislative budget request later than September 1 of each year.

(2)  The judicial branch and the Division of Administrative Hearings shall submit their final legislative budget requests directly to the Legislature with a copy to the Governor, as chief budget officer of the state, in the form and manner as prescribed in the budget instructions. However, the final legislative budget requests shall be submitted no later than September 1 of each year.

(3)  The Executive Office of the Governor and the appropriations committees of the Legislature shall jointly develop legislative budget instructions from which each agency and the judicial branch, pursuant to ss. 216.031 and 216.043, shall prepare their legislative budget request. The budget instructions shall be consistent with s. 216.141 and shall be transmitted to each agency and to the judicial branch no later than June 15 of each year. In the event that agreement cannot be reached between the Executive Office of the Governor and the appropriations committees of the Legislature regarding legislative budget instructions, the issue shall be resolved by the Governor, the President of the Senate, and the Speaker of the House of Representatives.

(4)  Each agency and the judicial branch shall submit for review a preliminary legislative budget request to the Executive Office of the Governor, in the form and manner prescribed in ss. 216.031 and 216.043, in accordance with the legislative budget instructions, and at such time as may be prescribed by the Executive Office of the Governor.

(5)  The Executive Office of the Governor shall review the preliminary legislative budget request for technical compliance with the budget format provided for in the budget instructions. The Executive Office of the Governor shall notify the agency or the judicial branch of any adjustment required. The agency or judicial branch shall make the appropriate corrections in preparing its final legislative budget request. If the appropriate technical corrections are not made in the final legislative budget requests, the Executive Office of the Governor may adjust the budget request to incorporate the appropriate technical corrections in the format of the request.

(6)  At any time after the Governor and the Chief Justice submit their recommended budgets to the Legislature, the head of the agency or judicial branch may amend his or her request by transmitting to the Governor and the Legislature an amended request in the form and manner prescribed in the legislative budget instructions.

(7)(a)  The provisions of subsections (1) and (2) to the contrary notwithstanding, each agency subject to the provisions of this section shall submit its legislative budget request no later than September 1 of the year in which the agency is required to submit its point-by-point response pursuant to ¹s. 216.0165(1)(d).

(b)  Each agency and branch subject to the provisions of this section and ¹s. 216.0165 shall provide as part of its budget request a point-by-point response to all funding recommendations prepared and submitted by the Director of the Office of Program Policy Analysis and Government Accountability pursuant to s. 11.513. If the recommendations of the director contain recommendations that specifically apply to an agency or branch other than the agency or branch that is the subject of the evaluation and review, the agency that is not the subject of the evaluation and review shall provide as part of its budget request a point-by-point response to any funding recommendations which apply to such agency or branch. The point-by-point response to the director's recommended funding levels shall be displayed numerically as major issues in the agency's legislative budget request. Each point-by-point response to the director's funding recommendations shall be specifically cross-referenced to the agency's responses to the director's recommendations required in ¹s. 216.0165(1)(d).

(c)  The budget instructions required pursuant to subsection (3) shall include requirements that agency or judicial branch responses, major issue summaries contained in the Governor's recommended budget, and the Letter of Intent issued with the General Appropriations Act set the point-by-point responses apart as major issues in the following manner:

1.  The director's recommendations for reduced funding shall be separately identified as the director's recommendations and treated as nonrecurring expenditures.

2.  Agency requests to restore the director's recommendations for reduced funding shall be separately identified as agency requests to restore the director's recommendations and treated as improved programs.

3.  The director's recommendations for increased funding shall be separately identified as the director's recommendations and treated as major issues for continuation of current programs.

4.  All other agency requests that would provide funding levels above the director's recommendations shall be separately identified as agency requests for funding above the director's recommendations and treated as new or improved programs.

(d)  By March 1 of the year following the submittal of an agency's budget request in accordance with the operation of this subsection and the evaluation and review of the agency pursuant to ss. 11.513 and ¹216.0165, the appropriate substantive committees of the Senate and the House of Representatives shall review the report of the consultant and the recommendations of the director submitted pursuant to s. 11.513 and the responses to the director's recommendations by the agencies that are the subject of the report and recommendations, and shall make recommendations for continuation, modification, or repeal of any of the agencies' programs that are affected by the consultant's report or the recommendations of the director. In developing their recommendations, such committees also shall consider the recommendations and responses made in the agencies' legislative budget requests as required by this subsection and in the Governor's recommended budget.

History.--s. 31, ch. 69-106; s. 1, ch. 77-314; s. 3, ch. 77-352; s. 11, ch. 79-190; s. 2, ch. 80-45; s. 4, ch. 83-49; s. 2, ch. 86-297; s. 2, ch. 89-51; s. 8, ch. 90-110; s. 4, ch. 91-109; s. 38, ch. 92-142; s. 1157, ch. 95-147; s. 15, ch. 97-95.

¹Note.--Repealed by s. 56, ch. 94-249.

216.0235  Performance-based legislative program budget requests to be furnished by agencies.--

(1)  The head of each state agency shall submit a final legislative program budget request to the Legislature and to the Governor, as chief budget officer of the state, in the form and manner prescribed in the program budget instructions and at such time as specified by the Executive Office of the Governor, based on the agency's independent judgment of its needs. However, a state agency may not submit its final legislative program budget request later than September 1 of each year. The provisions of s. 216.023 do not apply to programs within state agencies that have been approved to operate under a performance-based program budget.

(2)  The judicial branch shall submit its final legislative program budget request directly to the Legislature with a copy to the Governor, as chief budget officer of the state, in the form and manner prescribed in the program budget instructions. However, the final legislative program budget requests shall be submitted no later than September 1 of each year.

(3)  The Executive Office of the Governor and the legislative appropriations committees shall jointly develop legislative program budget instructions from which each agency that has an approved program and the judicial branch, pursuant to ss. 216.0166 and 216.043, shall prepare its legislative program budget request. The program budget instructions must be consistent with s. 216.141 and must be transmitted to each agency and to the judicial branch no later than June 15 of each year. The budget instructions must also include instructions for agencies in submitting performance measures and standards as required by s. 216.0166. In the event that agreement cannot be reached between the Executive Office of the Governor and the legislative appropriations committees regarding legislative program budget instructions, the issue shall be resolved by the Governor, the President of the Senate, and the Speaker of the House of Representatives.

(4)  Each agency that has an approved program and the judicial branch shall submit for review a preliminary legislative program budget request to the Executive Office of the Governor, in the form and manner prescribed in ss. 216.0166 and 216.043, in accordance with the legislative program budget instructions, and at such time as is prescribed by the Executive Office of the Governor.

(5)  The Executive Office of the Governor shall review the preliminary legislative program budget request for technical compliance with the budget format provided for in the program budget instructions. The Executive Office of the Governor shall notify the agency or the judicial branch of any adjustment required. The agency or the judicial branch shall make the appropriate corrections in preparing its final legislative program budget request. If the appropriate technical corrections are not made in the final legislative program budget requests, the Executive Office of the Governor may adjust the program budget request to incorporate the appropriate technical corrections in the format of the request.

(6)  At any time after the Governor and the Chief Justice submit their recommended program budgets to the Legislature, the head of the agency or the judicial branch may amend his or her request by transmitting to the Governor and the Legislature an amended request in the form and manner prescribed in the legislative budget program budget instructions.

History.--s. 8, ch. 94-249; s. 1510, ch. 95-147; s. 4, ch. 98-73.

¹216.031  Budgets for operational expenditures.--A legislative budget request, reflecting the independent judgment of the head of the state agency, and of the Chief Justice of the Supreme Court, with respect to the needs of the agency and the judicial branch for operational expenditures during the next fiscal year, shall be submitted by each head of a state agency and by the Chief Justice of the Supreme Court and shall contain the following:

(1)  For each budget entity, a summary exhibit showing, for each appropriation category, for each fund, 1 prior year's appropriations for general revenue, 1 prior year's actual expenditures and 1 current year's estimated expenditures, and the requested expenditures for the next fiscal year. The total number of positions for the budget entity shall be shown for each fiscal year of data for which positions are authorized, fixed, or requested. However, the agency budget request for the State University System shall be expressed in terms of the amounts for the various programs as prescribed in s. 240.271 and in terms of the specified appropriation categories, including the special units' budgets, prescribed in the prior appropriations act.

(2)  For each program component within the budget entity, an exhibit showing, for each appropriation category, the summary explanation of expenditures for each detail issue describing the amounts and positions for the next fiscal year for continuation of current programs, for improved programs, and for new programs, with a summary showing totals by fund for the next fiscal year.

(3)  For each trust fund within the budget entity, a schedule showing the trust funds available, providing the source of receipts, detail of nonoperating disbursements, operating expenditures, fixed capital outlay, and unencumbered cash balances, for 1 prior year's actual, the current year's estimated, and the request for the next fiscal year. In addition, for each trust fund established in connection with legislative action authorizing the collection of a fee or other charge to support a governmental service or activity being performed by the agency involved, there shall be submitted a schedule showing the full cost of such service or activity, the total fees or charges collected to fund such costs, and the amount of excess collections or any deficit. The sources and amounts of any funds used to cover a deficit shall also be shown. The service or activity being performed shall be reviewed by the appropriations committees in the Senate and House of Representatives for the express purpose of making adjustments in fees or other charges in order to make such activities as nearly self-supporting as possible.

(4)  For each budget entity, a schedule showing detail of positions, providing for each class of positions within discrete organizational activities, by the collective bargaining unit and program component for the next fiscal year, the number of full-time equivalent positions, the estimated rate of salary, the amounts requested for new positions, and the number of new positions requested.

(5)  Detailed information for the next fiscal year necessary for the Legislature and the Governor to evaluate:

(a)  The effectiveness of current programs, including justification for those programs.

(b)  The justification for increasing costs to continue the operations of current programs.

(c)  The justification for proposed improvements in existing programs.

(d)  The justification for proposed new programs.

(e)  The projected cost of the requested program for the following fiscal year.

(f)  The needs of the agency or of the judicial branch for operational expenditures, by order of priority.

(6)  Additional information providing a detailed description of the request of the agency and the corresponding calculations needed to support the request.

(7)  Workload and other performance indicators, as prescribed by the legislative budget instructions.

(8)  An information resources management schedule showing the agency's or judicial branch's total budget request for information resources management. The schedule shall be in the format provided for in the legislative budget instructions. The budget request for information resources management shall identify, if applicable, which parts of the request are in response to any information resources management issues included in the legislative budget instructions. This subsection is applicable only to those state agencies which are under the purview of ss. 282.303-²282.313 and to the judicial branch.

(9)  A report separately listing the sources of receipts into each trust fund and the amounts of such receipts. In addition, the report shall identify the administrative and program costs expended from the trust fund, including salaries, other personal services, operating capital outlay, fixed capital outlay, other expenses, contractual services, and transfers to other trust funds.

(10)  For those agencies or the judicial branch operating programs under a performance-based program budget, an evaluation of the agency's progress in meeting the performance standards for programs approved pursuant to s. 216.0166. Such evaluation shall be developed as prescribed by the budget instructions, and shall include any responses by the agency or the Chief Justice to the findings of the Office of Program Policy Analysis and Government Accountability pursuant to s. 11.513.

(11)  For performance-based program budgets, the baseline data, outcome measures, output measures, and standards for program measures, including justification for those programs in the format required by the legislative budget instructions.

(12)  A prioritized listing of planned expenditures for review and possible reduction in the event of revenue shortfalls, as provided for in s. 216.221. Such list shall be in the format provided in the planning and budgeting instructions.

Either chair of a legislative appropriations committee, or the Executive Office of the Governor for state agencies, may require the agency or the Chief Justice to address major issues separate from those outlined in s. 216.023, this section, and s. 216.043 for inclusion in the requests of the agency or of the judicial branch. The issues shall be submitted to the agency no later than July 30 of each year and shall be displayed in its requests as provided in the budget instructions. The Executive Office of the Governor may request an agency, or the chair of the appropriations committees of the Senate or House of Representatives may request any agency or the judicial branch, to submit no later than September 15 of each year a budget plan with respect to targets established by the Governor or either chair. The target budget shall require each entity to establish an order of priorities for its budget issues and may include requests for multiple options for the budget issues. The target budget may also require each entity to submit a program budget or a performance-based budget in the format prescribed by the Executive Office of the Governor or either chair; provided, however, the target budget format shall be compatible with the planning and budgeting system requirements set out in s. 216.141. Such a request shall not influence the agencies' or judicial branch's independent judgment in making legislative budget requests, as required by law.

History.--s. 31, ch. 69-106; s. 7, ch. 71-354; s. 4, ch. 77-352; s. 40, ch. 79-222; s. 3, ch. 80-45; s. 3, ch. 82-46; s. 11, ch. 82-196; s. 5, ch. 83-49; s. 10, ch. 83-92; s. 4, ch. 83-332; s. 25, ch. 84-254; s. 3, ch. 84-346; s. 5, ch. 87-137; s. 59, ch. 87-548; s. 3, ch. 89-51; s. 8, ch. 90-160; s. 32, ch. 90-268; s. 39, ch. 90-335; s. 88, ch. 91-45; s. 5, ch. 91-109; s. 13, ch. 92-98; ss. 39, 105, ch. 92-142; s. 9, ch. 94-249; s. 1511, ch. 95-147; s. 32, ch. 97-286; s. 5, ch. 98-73.

¹Note.--Section 112(1), ch. 96-175, provides that "[n]otwithstanding the provisions of sections 216.031, 216.181, 216.251, 216.262, and 240.271, Florida Statutes, to the contrary and pursuant to the provisions of section 216.351, Florida Statutes, but subject to any guidelines imposed in the General Appropriations Act, funds and authorized positions for the operation of programs affected by this act may be transferred by the Executive Office of the Governor between appropriation categories, budget entities, and departments as necessary to implement the act. The affected departments shall develop and publish annual operating budgets that reflect any reallocations. Any program, activity, or function transferred under the provisions of this subsection shall be considered a type two transfer under the provisions of section 20.06, Florida Statutes."

²Note.--Repealed by s. 18, ch. 97-241.

216.0315  Budgets of state agencies that have international programs.--Each state agency that has an international program funded from the budget of that agency must establish a separate fiscal category for it in the legislative budget request submitted under s. 216.031. In addition, the agency must transmit a copy of the legislative budget request that contains the separate fiscal category for an international program to the ¹Florida International Affairs Commission.

History.--s. 73, ch. 93-187.

¹Note.--Section 288.803, which created the Florida International Affairs Commission, was repealed by s. 67, ch. 96-320.

216.043  Budgets for fixed capital outlay.--

(1)  A legislative budget request, reflecting the independent judgment of the head of the agency or of the Chief Justice of the Supreme Court with respect to the needs of the agency or of the judicial branch for fixed capital outlay during the next fiscal year, shall be submitted by each head of an agency and by the Chief Justice and shall contain:

(a)  An estimate in itemized form showing the amounts needed for fixed capital outlay expenditures, to include a detailed statement of program needs, estimated construction costs and square footage, site costs, operating capital necessary to furnish and equip for operating a new or improved facility, and the anticipated sources of funding during the next fiscal year.

(b)  Proposed fixed capital outlay projects, including proposed operational standards related to programs and utilization, an analysis of continuing operating costs, and such other data as the Executive Office of the Governor deems necessary for state agencies, or the Chief Justice deems necessary for the judicial branch, to analyze the relationship of agency needs and program requirements to construction requirements. The plan shall also include the availability and suitability of privately constructed and owned buildings and facilities to meet the needs and program requirements of the agency or of the judicial branch.

(c)  For any budget request for fixed capital outlay or operating capital outlay which is to be funded by a proposed state debt or obligation as defined in s. 216.0442, the information set forth in s. 216.0442(2).

(2)  The legislative budget requests for fixed capital outlay shall be submitted as a product of an ongoing planning process which:

(a)  Relates to program plans in an anticipatory manner so as to identify facility requirements sufficiently early to provide lead time for planning and construction without deterring the operation of the applicable program.

(b)  Applies that lead time to the budget process.

(3)  Each legislative budget request for fixed capital outlay submitted shall contain:

(a)  A schedule of projects planned to meet the 4-year requirements of the agency or of the judicial branch and a schedule of anticipated funding for the initial fiscal year of the 4-year period.

(b)  A full explanation of the basis for each project, including a description of the program which requires the facility; an explanation of the inability of existing facilities to meet such requirements; historical background; alternatives; and anticipated changes in operating costs, both initial and continuing.

(c)  An application of standards and criteria to establish the scope of each project.

(d)  An application of cost factors to all elements of each project to establish an estimate of funding requirements.

(e)  A request for legislative appropriation to provide such funding in the appropriate fiscal year, including the need for advance funding of programming and design activities.

(f)  A priority list of fixed capital outlay projects for which the construction of the project may be deferred for countercyclical purposes for a period not to exceed 12 months.

History.--s. 31, ch. 69-106; s. 1, ch. 75-243; s. 5, ch. 77-352; s. 4, ch. 80-45; s. 6, ch. 83-49; s. 6, ch. 91-109; s. 40, ch. 92-142.

216.044  Budget evaluation by Department of Management Services.--

(1)  Concurrently with the submission of the fixed capital outlay legislative budget request to the Executive Office of the Governor or to the Chief Justice of the Supreme Court, the agency or judicial branch shall submit a copy of the legislative budget request to the Department of Management Services for evaluation.

(2)  The Department of Management Services shall advise the Executive Office of the Governor, the Chief Justice, and the Legislature regarding alternatives to the proposed fixed capital outlay project and make recommendations relating to the construction requirements and cost of the project. These recommendations shall be provided to the Legislature and Executive Office of the Governor at a time specified by the Governor, but not less than 90 days prior to the regular session of the Legislature. When evaluating alternatives, the Department of Management Services shall include information as to whether it would be more cost-efficient to lease private property or facilities, to construct facilities on property presently owned by the state, or to acquire property on which to construct the facilities. In determining the cost to the state of constructing facilities on property presently owned by the state or the cost of acquiring property on which to construct facilities, the Department of Management Services shall include the costs which would be incurred by a private person in acquiring the property and constructing the facilities, including, but not limited to, taxes and return on investment.

(3)  The Department of Management Services shall provide assistance to any state agency, the judicial branch, and the Executive Office of the Governor in fulfilling the requirements of s. 216.0442 as developed pursuant to ss. 216.031 and 216.043.

History.--s. 2, ch. 75-243; s. 1, ch. 77-174; s. 6, ch. 77-352; s. 5, ch. 80-45; s. 7, ch. 91-109; s. 41, ch. 92-142; s. 157, ch. 92-279; s. 55, ch. 92-326.

216.0442  Truth in bonding; definitions; summary of state debt; statement of proposed financing; truth-in-bonding statement.--

(1)  As used in this section, the following words and terms shall have the following meanings, unless the context otherwise requires:

(a)  "Costs of issuance" means all of those costs and expenses directly incurred by or on behalf of any state agency or the judicial branch in the process of issuing or incurring a debt or obligation. Such costs of issuance shall include, but shall not be limited to, the costs of rating the debt or obligation, the costs of retaining professional services such as bond counsel or financial advisers, the amount of underwriter's discount, printing costs, and the costs of the entity responsible for issuing or incurring the debt or obligation.

(b)  "Debt" means a bond, certificate, note, or other evidence of indebtedness, including, but not limited to, an agreement to pay principal and any interest thereon, whether in the form of a contract to repay borrowed money or otherwise, and includes a share or other interest in any such agreement.

(c)  "Debt service" means the amounts due on any state debt or obligation for interest, any maturing principal, any required contributions to an amortization or sinking fund for a term debt or obligation, and any other continuing payments necessary or incidental to the repayment of a state debt or obligation.

(d)  "Interest" means the compensation for the use or detention of money or its equivalent.

(e)  "Interest rate" means the annual percentage of the outstanding state debt or obligation payable as interest.

(f)  "Obligation" means an agreement to pay principal and interest thereon, other than a debt, whether in the form of a lease, lease-purchase, installment purchase, or otherwise, and includes a share, participation, or other interest in any such agreement. However, the term "obligation" does not include an agreement having a term of less than 5 years, unless the principal is more than $5 million and the term is more than 2 years.

(g)  "Outstanding state debt" means any state debt or obligation of which the principal has not been paid or for which an amount sufficient to provide for the payment of such state debt or obligation and the interest on such state debt or obligation to the maturity or early redemption of such state debt or obligation has not been set aside for the benefit of the holders of such state debt or obligation.

(h)  "Principal" means the face value of the debt or obligation.

(i)  "Proposed state debt or obligation" means any state debt or obligation proposed to be issued or incurred.

(j)  "State debt or obligation" means a debt or obligation incurred or issued by or on behalf of the state or any state agency or the judicial branch.

(2)  When required by statute to support the proposed debt financing of fixed capital outlay projects or operating capital outlay requests or to explain the issuance of a debt or obligation, one or more of the following documents shall be developed:

(a)  A summary of outstanding state debt as furnished by the Comptroller pursuant to s. 216.102.

(b)  A statement of proposed financing, which shall include the following items:

1.  A listing of the purpose of the debt or obligation.

2.  The source of repayment of the debt or obligation.

3.  The principal amount of the debt or obligation.

4.  The interest rate on the debt or obligation, which shall be as forecasted by the Economic Estimating Conference, as provided in s. 216.136, for the period during which the debt or obligation is to be sold.

5.  A schedule of annual debt service payments for each proposed state debt or obligation.

6.  The method of sale of the debt or obligation.

7.  The costs of issuance of the debt or obligation, including a detailed listing of the amounts of the major costs of issuance.

(c)  A truth-in-bonding statement, developed from the information compiled pursuant to this section, in substantially the following form:

The State of Florida is proposing to issue $ (insert principal) of debt or obligation for the purpose of (insert purpose). This debt or obligation is expected to be repaid over a period of (insert term of issue from subparagraph (b)5.) years. At a forecasted interest rate of (insert rate of interest from subparagraph (b)4.), total interest paid over the life of the debt or obligation will be $ (insert sum of interest payments).

(3)  The failure of any state agency or the judicial branch to comply with the provisions of this section shall not affect the validity of any state debt or obligation.

(4)  The documents prepared pursuant to this section are for illustrative purposes only and shall not affect or control the actual terms and conditions of the debt or obligation.

History.--s. 8, ch. 91-109; s. 42, ch. 92-142.

216.0446  Review of information resources management needs.--

(1)  The Executive Office of the Governor may contract with the Legislature to provide a mechanism for review of and recommendations with respect to the portion of agencies' strategic plans which pertains to information resources management needs and with respect to agencies' legislative budget requests for information resources management. This mechanism shall be referred to as the Technology Review Workgroup, which shall be headed by a senior-level manager.

(2)  In addition to its primary duty specified in subsection (1), the Technology Review Workgroup shall have powers and duties that include, but are not limited to, the following:

(a)  To evaluate the information resource management needs identified in the agency strategic plans for consistency with the State Annual Report on Information Resources Management and statewide policies recommended by the State Technology Council, and make recommendations to the Executive Office of the Governor, pursuant to s. 186.022(3).

(b)  To review and make recommendations to the Executive Office of the Governor and the chairs of the legislative fiscal committees on notices of proposed action for budget items with respect to information resources management initiatives or projects that involve more than one agency, that have an outcome that impacts another agency, or that exceed $500,000 in total cost over a 1-year period.

(c)  To make recommendations to the Executive Office of the Governor on guidelines and best practices for information resources management based on information received from the State Technology Council.

History.--s. 5, ch. 97-286.

216.052  Legislative budget requests; appropriations; grants.--

(1)  The budget request from each agency and from the judicial branch shall be reviewed by the Legislature. The review may allow for the opportunity to have information or testimony by the agency, the judicial branch, the Auditor General's Office, the Governor's Office of Planning and Budgeting, and the public regarding the proper level of funding for the agency in order to carry out its mission.

(2)  In order to ensure an integrated state planning and budgeting process, the strategic plan should be reviewed by the Legislature.

(3)  Each local government, private organization, or nonprofit organization requesting a state appropriation for a program, service, or capital outlay initiative that has not been formally recommended under procedures established by law or that has been formally recommended under such procedures but has not been recommended by an agency or by the judicial branch, or that promotes only a local or regional interest, may be allowed the opportunity to provide information or testimony to the appropriate subcommittee of each appropriations committee. Each such request must include a fiscal note that shows the estimated cost of operations and capital outlay for the project. The fiscal note shall indicate the percentage of the projected costs of operations and capital outlay that is to be provided through state funds.

(4)  Each appropriation to a local government, a private organization, or a nonprofit organization made pursuant to a request for a program, service, or capital outlay initiative that promotes a solely local or regional interest shall require that the community's support be tangibly demonstrated by evidence that the program or service expects to operate in a financially sound manner. Any other appropriation to a local government, a private organization, or a nonprofit organization made pursuant to a request as provided in subsection (3) should generally require local matching funds. The match must be based on the size and scope of the project and the applicant's ability to provide the match. In addition, the granting of state funds shall be used to encourage the establishment of community-based partnerships between the public sector and the private sector.

(5)  The retention of interest earned on state funds or the amount of interest income earned shall be applied against the state entity's obligation to pay the contracted amount.

(6)  Whenever possible, a loan must be made in lieu of a grant to a local government, a private organization, or a nonprofit organization. It is the intent of the Legislature that a revolving loan program shall be established so that the loan amount plus interest is paid back by the recipient to the state.

(7)  Any private or nonprofit organization requesting funding shall provide information regarding its organization, including a copy of its current budget and a list of its board of directors.

(8)  In addition to any other provision of law granting access to records and accounts, the Auditor General may, pursuant to his or her own authority hereby granted in this subsection or at the direction of the Legislative Auditing Committee, conduct audits of any direct-support organization or citizen support organization authorized by law. Independent audits of direct-support organizations and citizen support organizations conducted by certified public accountants shall be performed in accordance with rules promulgated by the Auditor General.

History.--s. 44, ch. 92-142; s. 1158, ch. 95-147.

216.053  Summary information in the General Appropriations Act; construction of such information.--

(1)  For informational purposes only, the General Appropriations Act shall contain summary information that covers specific appropriations and summarizes program areas.

(2)  The purpose of the summary information is to help the public understand those budgetary decisions made by the Legislature and contained in the General Appropriations Act.

(3)  Summary information does not operate to further change, earmark, or restrict specific appropriations made in the General Appropriations Act, does not constitute specific appropriations, and is not subject to the Governor's line-item veto.

(4)  In drafting the General Appropriations Act, the Legislature shall ensure that all specific appropriations are displayed so as not to impede the Governor's authority under the State Constitution to line-item veto specific appropriations.

(5)  For programs operating under performance-based program budgets, the General Appropriations Act shall contain summary information that covers specific appropriations and summarizes programs and performance.

History.--s. 45, ch. 92-142; s. 10, ch. 94-249.

216.065  Fiscal impact statements on actions affecting the budget.--In addition to the applicable requirements of chapter 120, before the Governor and Cabinet as a body, performing any constitutional or statutory duty, take any final action that will directly require a request for an increased or new appropriation in the following fiscal year or that will transfer current year funds, they shall first provide the legislative appropriations committees with a fiscal impact statement that details the effects of such action on the budget.

History.--s. 9, ch. 91-109.

216.071  Reports of Legislature.--No right to require reports from the Legislature or from any committee thereof is granted by this chapter.

History.--s. 31, ch. 69-106.

216.081  Data on legislative and judicial branch expenses.--

(1)  On or before September 1 in each year, in sufficient time to be included in the Governor's recommended budget, estimates of the financial needs of the legislative branch and the judicial branch during the ensuing fiscal year shall be furnished to the Governor pursuant to chapter 11.

(2)  All of the data relative to the legislative branch and to the judicial branch shall be for information and guidance in estimating the total financial needs of the state for the ensuing fiscal year; none of these estimates shall be subject to revision or review by the Governor, and they must be included in the Governor's recommended budget.

History.--s. 31, ch. 69-106; s. 9, ch. 71-354; s. 8, ch. 77-352; s. 61, ch. 87-548; s. 10, ch. 91-109; s. 46, ch. 92-142; s. 1159, ch. 95-147.

216.091  Statements by Comptroller.--The Comptroller shall maintain and furnish, upon request, the statements, classified and itemized in strict accordance with the budget classifications adopted by the Executive Office of the Governor, and consistent with the provisions of s. 216.023, as follows:

(1)  A statement showing the balance standing to the credit of the several appropriations for each state agency, the judicial branch, and the legislative branch supported from any form of taxation or licenses, fees, imposts, or exactions at the end of the prior fiscal year.

(2)  A statement showing the annual expenditures and revenues from each appropriation account and the total annual expenditures and revenues from all appropriation accounts in the prior fiscal year.

(3)  Such other statements as the Governor shall request.

History.--s. 31, ch. 69-106; s. 9, ch. 71-354; s. 9, ch. 77-352; s. 8, ch. 80-45; s. 2, ch. 86-103; s. 47, ch. 92-142; s. 16, ch. 95-196.

¹216.102  Recording and filing of financial information; handling by Comptroller; penalty for noncompliance.--

(1)  On or before September 30 of each year, each agency supported by any form of taxation, licenses, fees, imposts, or exactions, and the judicial branch, shall, in the form and format prescribed by the Comptroller, file with the Comptroller the financial and other information necessary for the preparation of annual financial statements for the State of Florida as of June 30 in accordance with generally accepted accounting principles. In addition, each such agency and the judicial branch shall prepare financial statements showing the financial position and results of agency or branch operations as of June 30 for internal management purposes.

(a)  Each state agency and the judicial branch shall record the receipt and disbursement of funds from federal sources in a form and format prescribed by the Comptroller. The access to federal funds by the administering agencies or the judicial branch may not be authorized until:

1.  The deposit has been recorded in the State Automated Management Accounting Subsystem using proper, consistent codes which designate deposits as federal funds.

2.  The deposit and appropriate recording required by this paragraph have been verified by the Office of the Treasurer.

(b)  The Comptroller shall publish a statewide policy detailing the requirements for recording receipt and disbursement of federal funds into the State Automated Management Accounting Subsystem and provide technical assistance to the agencies and the judicial branch to implement the policy.

(2)  It shall be the duty of the Comptroller to:

(a)  Prepare and publish annual financial statements for the State of Florida in accordance with generally accepted accounting principles on or before December 31 annually.

(b)  Furnish the Governor, the President of the Senate, and the Speaker of the House of Representatives with copies of the annual financial statements prepared pursuant to paragraph (a).

(c)  Notify each agency and the judicial branch of the data that is required to be recorded to enhance accountability for tracking federal financial assistance.

(d)  Provide reports, as requested, to executive or judicial branch entities, the President of the Senate, the Speaker of the House of Representatives, and the members of the Florida Congressional Delegation, detailing the federal financial assistance received and disbursed by state agencies and the judicial branch.

(e)  Consult with and elicit comments from the Executive Office of the Governor on changes to the State Automated Management Accounting Subsystem which clearly affect the accounting of federal funds, so as to ensure consistency of information entered into the Federal Aid Tracking System by state executive and judicial branch entities. While efforts shall be made to ensure the compatibility of the State Automated Management Accounting Subsystem and the Federal Aid Tracking System, any successive systems serving identical or similar functions shall preserve such compatibility.

(3)  Should any agency or the judicial branch fail to comply with the provisions of subsection (1), the Comptroller may refuse to honor salary claims for agency or branch fiscal and executive staff until the agency or branch corrects its deficiency.

(4)  The Comptroller may prescribe rules to implement this section.

History.--s. 31, ch. 69-106; s. 1, ch. 74-29; s. 9, ch. 80-45; s. 1, ch. 86-103; s. 48, ch. 92-142; s. 2, ch. 95-303; s. 33, ch. 95-312.

¹Note.--As amended by s. 2, ch. 95-303. This version is published as the last expression of legislative will (see Journal of the Senate 1995, p. 1063, and Journal of the House of Representatives 1995, p. 807). Section 216.102 was also amended by s. 33, ch. 95-312, and that version reads:

216.102  Filing of financial information; handling by Comptroller; penalty for noncompliance.--

(1)  By September 30 of each year, each agency supported by any form of taxation, licenses, fees, imposts, or exactions, the judicial branch, and, for financial reporting purposes, each component unit of the state as determined by the Comptroller must prepare, using generally accepted accounting principles, and file with the Comptroller the financial and other information necessary for the preparation of annual financial statements for the State of Florida as of June 30. In addition, each such agency and the judicial branch shall prepare financial statements showing the financial position and results of agency or branch operations as of June 30 for internal management purposes.

(2)  Financial information must be contained within the State Automated Management Accounting Subsystem. Other information must be submitted in the form and format prescribed by the Comptroller.

(a)  Each component unit shall file financial information and other information necessary for the preparation of annual financial statements with the agency or branch designated by the Comptroller, by the date specified by the Comptroller.

(b)  The state agency or branch designated by the Comptroller to receive financial information and other information from component units shall include the financial information in the State Automated Management Accounting Subsystem and shall include the component units' other information in its submission to the Comptroller.

(3)  The Comptroller shall:

(a)  Prepare annual financial statements for this state on or before December 31 of each year, using generally accepted accounting principles.

(b)  Furnish the Governor, the President of the Senate, and the Speaker of the House of Representatives with copies of the annual financial statements prepared pursuant to paragraph (a).

(4)  If any agency or the judicial branch fails to comply with the provisions of subsection (1) or subsection (2), the Comptroller may refuse to honor salary claims for agency or branch fiscal and executive staff until the agency or branch corrects its deficiency.

(5)  The Comptroller may withhold any funds payable to a component unit that does not comply with the provisions of subsection (1) or subsection (2) until the component unit corrects its deficiency.

(6)  The Comptroller may prescribe rules to administer this section.

216.103  Agencies receiving federal funds; designation of coordinating official; duties.--

(1)  The intent of the Legislature is that state agencies which receive federal funds take appropriate steps to enhance their level of readiness in preparing for anticipated changes in the Federal Government's continually changing relationship with the state.

(2)  Each state agency receiving any federal funds shall:

(a)  Designate a senior official having a direct reporting relationship to the agency head to be responsible for the internal coordination of the agency's efforts to maximize the amount of federally derived dollars the agency receives. Such designee shall serve as a point of contact on federal funds issues for the Executive Office of the Governor and shall oversee and coordinate the individual agency's efforts in acquiring federal funds. When requested, such designee shall notify the Executive Office of the Governor of the award or denial of federal grants to the agency, including reasons for denial if readily discernible.

(b)  Create and maintain an inventory of all programs which are partially or fully funded from federal sources and provide reports to the Executive Office of the Governor or legislative committees, as requested. Reports based on said inventory shall be consistent with and complement the Federal Aid Tracking System.

(c)  Develop, document, and implement, in a manner prescribed by the Executive Office of the Governor, an internal process whereby information on all federal funds received, as well as the impact of congressional initiatives on the state, can be collected, assimilated, and evaluated rapidly.

(d)  Establish and maintain a process to identify and monitor specific opportunities to preserve or enhance the state's share of federal grant-in-aid programs, improve the delivery of services utilizing federal funds, and realize the benefits of additional flexibility given to the state in federal programs. Such a process should include provisions for interagency cooperation and coordination, which may be required in the event of federal program consolidations or changes in federal funding formulas in any given year.

History.--s. 3, ch. 95-303.

216.111  Financial statements and schedules and other reports, submission by governmental entities.--Every state agency and the judicial branch shall submit balance sheets, financial statements and schedules, program performance reports, and other reports required for planning and programming in accordance with the state development plan as may be required under the rules and regulations adopted hereunder.

History.--s. 31, ch. 69-106; s. 4, ch. 73-349; s. 98, ch. 79-190; s. 49, ch. 92-142.

216.121  Information to be furnished to the Executive Office of the Governor.--Each state agency, upon request, shall promptly furnish to the Executive Office of the Governor any information in relation to the affairs or activities of such agency in such form as the office may prescribe. The office shall have authority to examine and inspect any and all records and programs of any such state agency.

History.--ss. 31, 35, ch. 69-106; s. 10, ch. 71-354; s. 82, ch. 83-217.

216.131  Public hearings on legislative budgets.--The Governor and the Chief Justice of the Supreme Court shall each provide for at least one public hearing prior to submission of budget recommendations to the Legislature on issues contained in agency legislative budget requests or in the judicial branch budget request and issues which may be included in budget recommendations to the Legislature, which shall be held at such time as the Governor or the Chief Justice may fix. The Governor may require the attendance at his or her hearings of the heads or responsible representatives of all state agencies supported by any form of taxation or licenses, fees, imposts, or exactions.

History.--s. 31, ch. 69-106; s. 4, ch. 89-51; s. 50, ch. 92-142; s. 1160, ch. 95-147.

216.133  Definitions; ss. 216.133-216.137.--As used in ss. 216.133-216.137:

(1)  "Consensus estimating conference" includes the Economic Estimating Conference, the Demographic Estimating Conference, the Revenue Estimating Conference, the Education Estimating Conference, the Criminal Justice Estimating Conference, the Juvenile Justice Estimating Conference, the Social Services Estimating Conference, and the Transportation Estimating Conference.

(2)  "Official information" means the data, forecasts, estimates, analyses, studies, and other information which the principals of a consensus estimating conference unanimously adopt for purposes of the state planning and budgeting system.

(3)  "State planning and budgeting system" refers to the processes and functions prescribed in chapter 186 and this chapter and ss. 215.32, 215.93, 215.94, and 944.096.

History.--s. 1, ch. 85-26; s. 16, ch. 93-230.

216.134  Consensus estimating conferences; general provisions.--

(1)  Each consensus estimating conference shall develop such official information within its area of responsibility as the conference determines is needed for purposes of the state planning and budgeting system. Unless otherwise provided by law or decided by unanimous agreement of the principals of the conference, all official information developed by the conference shall be based on the assumption that current law and current administrative practices will remain in effect throughout the period for which the official information is to be used. The official information developed by each consensus estimating conference shall include forecasts for a period of at least 10 years, unless the principals of the conference unanimously agree otherwise.

(2)  The official information developed by the Economic Estimating Conference and the official information developed by the Demographic Estimating Conference shall be used by all other consensus estimating conferences in developing their official information.

(3)  The membership of each consensus estimating conference consists of principals and participants.

(a)  A person designated by law as a principal may preside over conference sessions, convene conference sessions, request information, specify topics to be included on the conference agenda, agree or withhold agreement on whether information is to be official information of the conference, release official information of the conference, interpret official information of the conference, and monitor errors in official information of the conference.

(b)  A participant is any person who is invited to participate in the consensus estimating conference by a principal. A participant shall, at the request of any principal before or during any session of the conference, develop alternative forecasts, collect and supply data, perform analyses, or provide other information needed by the conference. The conference shall consider information provided by participants in developing its official information.

(4)  All sessions and meetings of a consensus estimating conference shall be open to the public as provided in chapter 286.

History.--s. 2, ch. 85-26.

216.135  Use of official information by state agencies and the judicial branch.--Each state agency and the judicial branch shall use the official information developed by the consensus estimating conferences in carrying out their duties under the state planning and budgeting system.

History.--s. 3, ch. 85-26; s. 51, ch. 92-142.

216.136  Consensus estimating conferences; duties and principals.--

(1)  ECONOMIC ESTIMATING CONFERENCE.--

(a)  Duties.--

1.  The Economic Estimating Conference shall develop such official information with respect to the national and state economies as the conference determines is needed for the state planning and budgeting system. The basic, long-term forecasts which are a part of its official information shall be trend forecasts. However, the conference may include cycle forecasts as a part of its official information if the subject matter of the forecast warrants a cycle forecast and if such forecast is developed in a special impact session of the conference.

2.  Prior to the submission of the Governor's budget recommendations to the Legislature pursuant to s. 216.162, and again prior to each Regular Session of the Legislature, the Economic Estimating Conference shall evaluate and project the financial condition of the employee group health self-insurance plan. This analysis shall also consider any financial impact of the state's use of health maintenance organizations on the funding of the self-insurance plan. The conference shall indicate whether the current plan premium rates are sufficient to fund projected plan claims and other expenses during the fiscal year.

(b)  Principals.--The Executive Office of the Governor, the coordinator of the Office of Economic and Demographic Research, and professional staff of the Senate and House of Representatives who have forecasting expertise, or their designees, are the principals of the Economic Estimating Conference. The responsibility of presiding over sessions of the conference shall be rotated among the principals.

(2)  DEMOGRAPHIC ESTIMATING CONFERENCE.--

(a)  Duties.--The Demographic Estimating Conference shall develop such official information with respect to the population of the nation and state by age, race, and sex as the conference determines is needed for the state planning and budgeting system. The conference shall use the official population estimates provided under s. 186.901 in developing its official information.

(b)  Principals.--The Executive Office of the Governor, the coordinator of the Office of Economic and Demographic Research, and professional staff of the Senate and House of Representatives who have forecasting expertise, or their designees, are the principals of the Demographic Estimating Conference. The responsibility of presiding over sessions of the conference shall be rotated among the principals.

(3)  REVENUE ESTIMATING CONFERENCE.--

(a)  Duties.--The Revenue Estimating Conference shall develop such official information with respect to anticipated state and local government revenues as the conference determines is needed for the state planning and budgeting system. Any principal may request the conference to review and estimate revenues for any trust fund.

(b)  Principals.--The Executive Office of the Governor, the coordinator of the Office of Economic and Demographic Research, and professional staff of the Senate and House of Representatives who have forecasting expertise, or their designees, are the principals of the Revenue Estimating Conference. The responsibility of presiding over sessions of the conference shall be rotated among the principals.

(4)  EDUCATION ESTIMATING CONFERENCE.--

(a)  Duties.--The Education Estimating Conference shall develop such official information relating to the state public educational system, including forecasts of student enrollments, the number of students qualified for state financial aid programs and the appropriation required to fund the full award amounts for each program, fixed capital outlay needs, and Florida Education Finance Program formula needs, as the conference determines is needed for the state planning and budgeting system. The conference's initial projections of enrollments in public schools shall be forwarded by the conference to each school district no later than 2 months prior to the start of the regular session of the Legislature. Each school district may, in writing, request adjustments to the initial projections. Any adjustment request shall be submitted to the conference no later than 1 month prior to the start of the regular session of the Legislature and shall be considered by the principals of the conference. A school district may amend its adjustment request, in writing, during the first 3 weeks of the legislative session, and such amended adjustment request shall be considered by the principals of the conference. For any adjustment so requested, the district shall indicate and explain, using definitions adopted by the conference, the components of anticipated enrollment changes that correspond to continuation of current programs with workload changes; program improvement; program reduction or elimination; initiation of new programs; and any other information that may be needed by the Legislature. For public schools, the conference shall submit its full-time equivalent student consensus estimate to the Legislature no later than 1 month after the start of the regular session of the Legislature. No conference estimate may be changed without the agreement of the full conference.

(b)  Adjustments.--No later than 2 months prior to the start of the regular session of the Legislature, the conference shall forward to each eligible postsecondary education institution its initial projections of the number of students qualified for state financial aid programs and the appropriation required to fund those students at the full award amount. Each postsecondary education institution may request, in writing, adjustments to the initial projection. Any adjustment request must be submitted to the conference no later than 1 month prior to the start of the regular session of the Legislature and shall be considered by the principals of the conference. For any adjustment so requested, the postsecondary education institution shall indicate and explain, using definitions adopted by the conference, the components of anticipated changes that correspond to continuation of current programs with enrollment changes, program reduction or elimination, initiation of new programs, award amount increases or decreases, and any other information that is considered by the conference. The conference shall submit its consensus estimate to the Legislature no later than 1 month after the start of the regular session of the Legislature. No conference estimate may be changed without the agreement of the full conference.

(c)  Principals.--The Associate Deputy Commissioner for Educational Management, the Executive Office of the Governor, the coordinator of the Office of Economic and Demographic Research, and professional staff of the Senate and House of Representatives who have forecasting expertise, or their designees, are the principals of the Education Estimating Conference. The Associate Deputy Commissioner for Educational Management or his or her designee shall preside over sessions of the conference.

(5)  CRIMINAL JUSTICE ESTIMATING CONFERENCE.--

(a)  Duties.--The Criminal Justice Estimating Conference shall develop such official information relating to the criminal justice system, including forecasts of prison admissions by offense categories specified in Rule 3.701, Florida Rules of Criminal Procedure, as the conference determines is needed for the state planning and budgeting system.

(b)  Principals.--The Executive Office of the Governor, the coordinator of the Office of Economic and Demographic Research, and professional staff, who have forecasting expertise, from the Senate, the House of Representatives, and the Supreme Court, or their designees, are the principals of the Criminal Justice Estimating Conference. The principal representing the Executive Office of the Governor shall preside over sessions of the conference.

(6)  SOCIAL SERVICES ESTIMATING CONFERENCE.--

(a)  Duties.--

1.  The Social Services Estimating Conference shall develop such official information relating to the social services system of the state, including forecasts of social services caseloads, as the conference determines is needed for the state planning and budgeting system. Such official information shall include, but not be limited to, subsidized child care caseloads mandated by the Family Support Act of 1988.

2.  In addition, the Social Services Estimating Conference shall develop estimates and forecasts of the unduplicated count of children eligible for subsidized child care as defined in s. 402.3015(1). These estimates and forecasts shall not include children enrolled in the prekindergarten early intervention program established in s. 230.2305.

3.  The ¹Department of Health and Rehabilitative Services and the Department of Education shall provide information on caseloads and waiting lists for the subsidized child care and prekindergarten early intervention programs requested by the Social Services Estimating Conference or individual conference principals, in a timely manner.

(b)  Principals.--The Executive Office of the Governor, the coordinator of the Office of Economic and Demographic Research, and professional staff, who have forecasting expertise, from the ¹Department of Health and Rehabilitative Services, the Senate, and the House of Representatives, or their designees, are the principals of the Social Services Estimating Conference. The principal representing the Executive Office of the Governor shall preside over sessions of the conference.

(7)  TRANSPORTATION ESTIMATING CONFERENCE.--

(a)  Duties.--The Transportation Estimating Conference shall develop such official budget information relating to transportation planning and budgeting as is determined by the conference principals to be needed for the state planning and budgeting system. This information shall include estimates of transportation cost indices and other budget-related estimates. This conference shall not address estimates of transportation revenues.

(b)  Principals.--The Executive Office of the Governor, the coordinator of the Office of Economic and Demographic Research, and professional staff with budgeting expertise from the Department of Transportation, the Senate, and the House of Representatives are the principals of the Transportation Estimating Conference. The principal representing the Executive Office of the Governor shall preside over sessions of the conference.

(8)  CHILD WELFARE SYSTEM ESTIMATING CONFERENCE.--

(a)  Duties.--The Child Welfare System Estimating Conference shall develop the following information relating to the child welfare system:

1.  Estimates and projections of the number of initial and additional reports of child abuse, abandonment, or neglect made to the central abuse hotline maintained by the Department of Children and Family Services as established in s. 39.201(4).

2.  Estimates and projections of the number of children who are alleged to be victims of child abuse, abandonment, or neglect and are in need of placement in a shelter.

In addition, the conference shall develop other official information relating to the child welfare system of the state which the conference determines is needed for the state planning and budgeting system. The Department of Children and Family Services shall provide information on the child welfare system requested by the Child Welfare System Estimating Conference, or individual conference principals, in a timely manner.

(b)  Principals.--The Executive Office of the Governor, the coordinator of the Office of Economic and Demographic Research, and professional staff who have forecasting expertise from the ¹Department of Health and Rehabilitative Services, the Senate, and the House of Representatives, or their designees, are the principals of the Child Welfare System Estimating Conference. The principal representing the Executive Office of the Governor shall preside over sessions of the conference.

(9)  JUVENILE JUSTICE ESTIMATING CONFERENCE.--

(a)  Duties.--The Juvenile Justice Estimating Conference shall develop such official information relating to the juvenile justice system of the state as is determined by the conference principals to be needed for the state planning and budgeting system. This information shall include, but is not limited to: estimates of juvenile delinquency caseloads and workloads; estimates for secure, nonsecure, and home juvenile detention placements; estimates of workloads in the juvenile sections in the offices of the state attorneys and public defenders; estimates of mental health and substance abuse treatment relating to juveniles; and such other information as is determined by the conference principals to be needed for the state planning and budgeting system.

(b)  Principals.--The Executive Office of the Governor, the Office of Economic and Demographic Research, and professional staff who have forecasting expertise from the Department of Juvenile Justice, the ¹Department of Health and Rehabilitative Services Alcohol, Drug Abuse, and Mental Health Program Office, the Department of Law Enforcement, the Senate Appropriations Committee staff, the House of Representatives Appropriations Committee staff, or their designees, are the principals of the Juvenile Justice Estimating Conference. The responsibility of presiding over sessions of the conference shall be rotated among the principals. To facilitate policy and legislative recommendations, the conference may call upon professional staff of the ²Juvenile Justice Advisory Board and appropriate legislative staff.

(10)  OCCUPATIONAL FORECASTING CONFERENCE.--

(a)  Duties.--The Occupational Forecasting Conference shall develop such official information on the workforce development system planning process as it relates to the personnel needs of current, new, and emerging industries as the conference determines is needed by the state planning and budgeting system. Such information must include at least: short-term and long-term forecasts of employment demand for high-skills/high-wage jobs by occupation and industry; relative wage forecasts among those occupations; and estimates of the supply of trained and qualified individuals available for employment in those occupations.

(b)  Principals.--The Commissioner of Education, the Executive Office of the Governor, the director of the Office of Tourism, Trade, and Economic Development, the Secretary of Labor, and the coordinator of the Office of Economic and Demographic Research, or their designees, are the principals of the Occupational Forecasting Conference. The Commissioner of Education, or the commissioner's designee, shall preside over the sessions of the conference.

History.--s. 4, ch. 85-26; s. 1, ch. 87-234; s. 3, ch. 88-384; s. 2, ch. 89-531; s. 25, ch. 90-306; s. 18, ch. 91-57; s. 11, ch. 91-109; s. 20, ch. 91-282; s. 1, ch. 93-84; s. 15, ch. 93-230; s. 63, ch. 94-209; s. 1512, ch. 95-147; s. 61, ch. 95-228; s. 20, ch. 96-320; s. 4, ch. 96-404; s. 10, ch. 98-136; s. 131, ch. 98-403; s. 45, ch. 98-421.

¹Note.--The Department of Health and Rehabilitative Services was redesignated as the Department of Children and Family Services by s. 5, ch. 96-403, and the Department of Health was created by s. 8, ch. 96-403.

²Note.--Redesignated as the Juvenile Justice Accountability Board by s. 12, ch. 98-136.

216.137  Sessions of consensus estimating conferences; workpapers.--

(1)  SESSIONS.--A session of a consensus estimating conference may be convened as follows:

(a)  For the Governor.--A session may be convened at the call of the Executive Office of the Governor to develop official information on behalf of the Governor for use in preparing his or her legislative budget recommendations.

(b)  For the Legislature.--A session may be convened at the call of a principal who represents the Legislature or his or her designee to develop official information on behalf of the Legislature for use in its budget deliberations.

(c)  To review official information.--After adequate notice, a session may be convened at the call of any principal to review and reconsider any official information of the conference that the principal feels is no longer valid. Any participant in the conference may notify a principal in writing if the participant feels that any official information of the conference is no longer valid. The principal shall review the matter and, if he or she feels that a session of the conference is warranted, convene the conference for the purpose of reviewing and reconsidering such official information.

(d)  To consider special impacts.--After adequate notice, any principal may call a special impact session of the conference to develop official information which reflects specific changes or proposed changes relating to the area of responsibility of the conference.

(2)  FINAL SESSIONS.--Following each regular session of the Legislature, each consensus estimating conference shall convene to revise its official information to reflect changes made in the law. The official information developed at this final session of the conference shall be published by the conference and shall constitute the official information of the conference until the adjournment of the next estimating conference. The principal who is responsible for presiding over the conference shall prepare a final report relating to the official information of the conference. The report shall be completed within 2 working days after the final session of the conference adjourns. It is the official information developed at this final session of the conference and at each estimating conference that shall be monitored by the principals.

(3)  WORKPAPERS.--The principal who is responsible for presiding over the session of a consensus estimating conference, or his or her designee, is responsible for preparing and distributing the necessary workpapers prior to the meetings of the conference. Any principal may cancel a meeting of the conference if such workpapers have not been distributed prior to the meeting. The workpapers shall include comparisons between alternative information when such comparisons are warranted.

History.--s. 5, ch. 85-26; s. 1161, ch. 95-147.

216.141  Budget system procedures; planning and programming by state agencies.--

(1)  The Executive Office of the Governor, in consultation with the appropriations committees of the Senate and House of Representatives, and by utilizing the Florida Financial Management Information System management data and the Comptroller's chart of accounts, shall prescribe a planning and budgeting system, pursuant to s. 215.94(1), to provide for continuous planning and programming and for effective management practices for the efficient operations of all state agencies and the judicial branch. However, the planning and budgeting system shall be limited to the processing of information related to ss. 216.023, 216.0235, 216.031, 216.043, 216.121, 216.181, 216.182, and 216.192 and those applications relating to part I of chapter 23 and part I of chapter 252 which are funded by the Legislature. The Executive Office of the Governor may contract with the Legislature to develop the planning and budgeting system and to provide services to the Legislature for the support and use of the legislative appropriations system. The contract shall include the policies and procedures for combining the legislative appropriations system with the planning and budgeting information system established pursuant to s. 215.94(1). At a minimum, the contract shall require the use of common data codes. The combined legislative appropriations and planning and budgeting information subsystem shall support the legislative appropriations and legislative oversight functions without data code conversion or modification.

(2)  The Florida Management Information Board shall notify the Auditor General of any changes or modifications to the Florida Financial Management Information System and its functional owner information subsystems.

(3)  The Comptroller, as chief fiscal officer, shall use the Florida Accounting Information Resource Subsystem developed pursuant to s. 215.94(2) for account purposes in the performance of and accounting for all of his or her constitutional and statutory duties and responsibilities. However, state agencies and the judicial branch continue to be responsible for maintaining accounting records necessary for effective management of their programs and functions.

History.--s. 31, ch. 69-106; s. 8, ch. 69-82; s. 11, ch. 71-354; s. 1, ch. 77-10; s. 98, ch. 79-400; s. 1, ch. 80-46; s. 7, ch. 81-169; s. 8, ch. 83-49; s. 52, ch. 92-142; s. 26, ch. 97-286.

216.151  Duties of the Executive Office of the Governor.--It shall be the duty of the Executive Office of the Governor to:

(1)  Make a detailed study, as necessary, of each of the several state agencies, with a view toward ascertaining and determining the needs thereof; whether changes should be made in existing organizations, their activities and methods of operation; what appropriation should be made therefor; whether the operations and activities of different agencies or within the same agencies should be combined, consolidated, or integrated or should be regrouped and rearranged, all to the end of securing greater economy without sacrificing efficiency in the operations of such agencies. In order to accomplish this type of study, the Executive Office of the Governor may request any or all agencies to submit a budget plan with respect to targets established by the Governor. Such a request shall not influence the agencies' independent judgments in making legislative budget requests, as required by law.

(2)  Prepare an analysis of the legislative budget requests submitted by state agencies and the judicial branch covering their respective operational and fixed capital outlay requirements.

(3)  Prepare such other data as will reflect the financial condition of the state and its agencies at the close of the prior fiscal year and an estimate of what that condition will be at the close of the current fiscal year.

(4)  Prepare a statement of policy to assure that fixed capital outlay appropriations recommended by the Governor will be consistent with recommended operational standards related to programs and utilization.

(5)  Provide to the Legislature any information used to justify and evaluate the Governor's recommended balanced budget.

(6)  Consult with the Office of State-Federal Relations in Washington, D.C., under the Executive Office of the Governor, in order to:

(a)  Evaluate current levels of federal authorization to determine how the state might obtain a more equitable share of federal funding.

(b)  Develop a federal-aid formula database in order to catalog all existing federal formulas and identify funding inequities.

(c)  Establish a federal formula modeling capability, to the extent allowable by resources. Such a modeling component should be designed in a manner which assists the state and its federal representatives in assessing periodic legislation before Congress which disseminates financial assistance to state and local governments based on a formula or set of formulas.

(d)  Develop and implement a communications network to link the Legislature and the executive branch with Florida's Congressional Delegation. Such a network should allow for the rapid transmittal of:

1.  Data on restructuring formula-based legislation.

2.  Information on block grants and the impact of periodic proposals related thereto.

3.  Information relating to federal mandate issues.

4.  Data pertaining to other matters associated with federally derived funds which have an impact upon the state.

The express intent of the endeavors enumerated in this subsection shall be to secure a more equitable share of available federal revenues.

(7)  Perform such other duties as may be required by law or by the Governor.

History.--s. 31, ch. 69-106; s. 11, ch. 71-354; s. 3, ch. 75-243; s. 1, ch. 77-174; s. 10, ch. 80-45; s. 5, ch. 89-51; s. 53, ch. 92-142; s. 4, ch. 95-303.

216.162  Governor's recommended budget to be furnished Legislature; copies to members.--

(1)  At least 45 days before the scheduled annual legislative session in each odd-numbered year, the Governor shall furnish each senator and representative a copy of his or her recommended balanced budget for the state, based on the Governor's own conclusions and judgment; provided, however, that in his or her first year in office a new Governor may request, subject to approval of the President of the Senate and the Speaker of the House of Representatives, that his or her recommended balanced budget be submitted at a later time prior to the Governor's first regular legislative session.

(2)  There shall be included in such document the details of the Governor's recommended balanced budget, including his or her recommended appropriations pursuant to s. 216.163, his or her recommended revenues pursuant to s. 216.165, and a financial schedule showing that his or her estimates of state revenues will be sufficient to fund the Governor's recommendations pursuant to s. 216.167.

History.--s. 31, ch. 69-106; s. 11, ch. 71-354; s. 10, ch. 77-352; s. 11, ch. 80-45; s. 9, ch. 83-49; s. 12, ch. 91-109; s. 1162, ch. 95-147.

216.163  Governor's recommended budget; form and content; declaration of collective bargaining impasses.--

(1)  The Governor's recommended budget shall be referenced to the legislative budget requests prescribed in ss. 216.031 and 216.043 and shall be consistent with the format of the current fiscal year General Appropriations Act or shall be distinctly separated into four sections. If separated into four sections, Section One of the budget shall be entitled "Operations"; Section Two shall be entitled "Revenue Sharing, Distributions and Transfers"; Section Three shall be entitled "Fixed Capital Outlay"; and Section Four shall be entitled "Debt Service."

(2)  The Governor's recommended budget shall also include:

(a)  The Governor's recommendations for operating each state agency, and those of the Chief Justice of the Supreme Court for operating the judicial branch, for the next fiscal year. These recommendations shall be displayed by appropriation category within each budget entity, with detail by program component within each budget entity, and shall also include the legislative budget request of the corresponding agency.

(b)1.  The Governor's recommendations and those of the Chief Justice for fixed capital outlay appropriations for the next fiscal year. These recommendations shall be displayed by budget entity and shall also include the legislative budget request of the corresponding agency.

2.  For each specific fixed capital outlay project or group of projects or operating capital outlay requests recommended to be funded from a proposed state debt or obligation, he or she shall make available pursuant to s. 216.164(1)(a) the documents set forth in s. 216.0442(2).

(c)  The evaluation of the fixed capital outlay request of each agency and the judicial branch and alternatives to the proposed projects as made by the Department of Management Services pursuant to s. 216.044.

(d)  A summary statement of the amount of appropriations requested by each state agency and as recommended by the Governor and by the judicial branch.

(e)  A distinct listing of all nonrecurring appropriations recommended by the Governor or the Chief Justice.

(f)  A listing of the general policies used to calculate the amounts required for salaries, other personal services, expenses, operating capital outlay, electronic data processing, and food products recommended by the Governor or the Chief Justice.

(g)  Explanations and justification, expressed in terms of program-effectiveness measures, program-efficiency measures, workload, productivity adjustments, staffing standards, and any other criteria needed to evaluate the delivery of governmental services and to explain the Governor's recommendations or the Chief Justice's recommendations, and such other supporting schedules and exhibits as may be determined by the Governor or the Chief Justice.

(h)  With respect to the Department of Transportation, a reconciliation of the Governor's recommendations for the funding of the agency budget and tentative work program with the budget and tentative work program submitted by the department pursuant to s. 339.135 by project, by project phase, by department district, and by appropriation category.

(i)  The Governor's recommendations for critical information resource management projects which should be subject to special monitoring under s. 282.322. These recommendations shall include proviso language which specifies whether funds are specifically provided to contract for project monitoring, or whether the Auditor General will conduct such project monitoring. When funds are recommended for contracting with a project monitor, such funds may equal 1 percent to 5 percent of the project's estimated total costs. These funds shall be specifically appropriated and nonrecurring.

(j)  Any additional information which the Governor or Chief Justice feels is needed to justify his or her recommendations.

(3)  The Governor shall provide to the Legislature a performance-based program budget for approved programs according to the schedule provided in s. 216.0172. Information submitted to the Legislature shall be provided in a fashion that will allow comparison of the requested information with the agency request and legislative appropriation by the automated legislative appropriation planning and budgeting system.

(4)  The Executive Office of the Governor shall review the evaluation report required by s. 216.031(10) and the findings of the Office of Program Policy Analysis and Government Accountability, to the extent they are available, request any reports or additional analyses as necessary, and submit a recommendation, which may include a recommendation regarding incentives or disincentives for agency performance. Incentives or disincentives may apply to all or part of a state agency.

(a)  Incentives may include, but are not limited to:

1.  Additional flexibility in budget management, such as, but not limited to, the use of lump sums, special categories, or performance-based program appropriation; consolidation of budget entities or program components; consolidation of appropriation categories; and increased agency transfer authority between appropriation categories or budget entities.

2.  Additional flexibility in salary rate and position management.

3.  Retention of up to 50 percent of all unencumbered balances of appropriations as of June 30, or undisbursed balances as of December 31, excluding special categories and grants and aids, which may be used for nonrecurring purposes including, but not limited to, lump-sum bonuses, employee training, or productivity enhancements, including technology and other improvements.

4.  Additional funds to be used for, but not limited to, lump-sum bonuses, employee training, or productivity enhancements, including technology and other improvements.

5.  Additional funds provided pursuant to law to be released to an agency quarterly or incrementally contingent upon the accomplishment of units of output or outcome specified in the General Appropriations Act.

(b)  Disincentives may include, but are not limited to:

1.  Mandatory quarterly reports to the Executive Office of the Governor and the Legislature on the agency's progress in meeting performance standards.

2.  Mandatory quarterly appearances before the Legislature, the Governor, or the Governor and Cabinet to report on the agency's progress in meeting performance standards.

3.  Elimination or restructuring of the program, which may include, but not be limited to, transfer of the program or outsourcing all or a portion of the program.

4.  Reduction of total positions for a program.

5.  Restriction on or reduction of the spending authority provided in s. 216.292(2) and (4).

6.  Reduction of managerial salaries.

(5)  At the same time that the Governor furnishes each senator and representative with a copy of his or her recommended balanced budget under s. 216.162(1), the Executive Office of the Governor shall electronically transmit to the legislative appropriations committees the Governor's recommended budget, the Exhibit B, Major Issues, and D-3a's.

(6)  At the time the Governor is required to furnish copies of his or her recommended budget to each senator and representative under s. 216.162(1), the Governor shall declare an impasse in all collective bargaining negotiations for which he or she is deemed to be the public employer and for which a collective bargaining agreement has not been executed. Within 14 days thereafter, the Governor shall furnish the legislative appropriations committees with documentation relating to the last offer he or she made during such collective bargaining negotiations or recommended to a mediator or special master appointed to resolve the impasse.

History.--s. 12, ch. 80-45; s. 10, ch. 83-49; s. 6, ch. 89-51; s. 3, ch. 89-301; s. 13, ch. 91-109; s. 54, ch. 92-142; s. 159, ch. 92-279; s. 55, ch. 92-326; s. 11, ch. 94-249; s. 8, ch. 94-340; s. 1513, ch. 95-147; s. 6, ch. 98-73.

216.164  Governor's recommended budget; supporting information.--

(1)  Not later than 14 days after the Governor submits his or her recommended budget to the Legislature pursuant to ss. 216.162 and 216.163, the Executive Office of the Governor shall make available:

(a)  To the legislative appropriations committees an appropriations bill as recommended by the Governor, an economic impact statement, and appropriate staff analyses or support materials used to develop the Governor's budget recommendations. Any proposed changes in the benefits provided under the state employee group health self-insurance plan shall be accompanied by a statement signed by an enrolled actuary indicating the amount by which monthly plan premiums would need to change if the proposed benefit changes were exclusively funded by a change in plan premiums.

(b)  To the President of the Senate and the Speaker of the House of Representatives any additional legislation in bill form which will be needed to fully implement the Governor's recommended budget. Upon receipt, the President of the Senate and the Speaker of the House of Representatives shall transmit each such bill to the chair of the appropriate committee.

(2)  The Governor, upon request, shall promptly furnish to the Legislature any appropriate information relating to the Governor's recommendations.

(3)  The Governor may provide to the Legislature a program budget or a performance-based budget for any state agency, in a form prescribed by the Executive Office of the Governor. Information submitted to the Legislature shall be presented in a fashion that will allow comparison of the requested information with the agency request, Governor's recommendations, and legislative appropriations by the automated legislative appropriation system/planning and budgeting system.

History.--s. 13, ch. 80-45; s. 11, ch. 83-49; s. 4, ch. 88-384; s. 7, ch. 89-51; s. 55, ch. 92-142; s. 1163, ch. 95-147; s. 35, ch. 96-318.

216.165  Governor's recommended revenues.--The Governor shall recommend revenues for the funds provided for in s. 215.32. The recommended revenues shall be sufficient to fund his or her recommended appropriations. Such recommended revenues shall include:

(1)  The Governor's estimate of revenues from current revenue sources during the current fiscal year and during the next fiscal year.

(2)  The Governor's estimate of the effect of his or her recommended changes in revenue sources on revenues from current sources.

(3)  The national and state economic assumptions.

(4)  A delineation of revenues from all sources, which delineation identifies those revenues which are recurring and those revenues which are nonrecurring.

History.--s. 14, ch. 80-45; s. 14, ch. 91-109; s. 1164, ch. 95-147.

216.166  Governor's recommended revenues; supporting information.--

(1)  Not later than 14 days after the Governor submits his or her recommended revenues to the Legislature pursuant to s. 216.165, the Executive Office of the Governor shall make available:

(a)  To the legislative finance and tax committees an economic impact statement and appropriate staff analyses or support materials used to develop the Governor's revenue recommendations.

(b)  To the President of the Senate and the Speaker of the House of Representatives any legislation in bill form which will be needed to fully implement the Governor's recommended revenues. Upon receipt, the President of the Senate and the Speaker of the House of Representatives shall transmit each such bill to the chair of the appropriate committee.

(2)  The Governor, upon request, shall promptly furnish to the Legislature any appropriate information relating to his or her recommendations.

History.--s. 15, ch. 80-45; s. 1165, ch. 95-147; s. 36, ch. 96-318.

216.167  Governor's recommendations.--The Governor's recommendations shall include a financial schedule that provides:

(1)  The Governor's estimate of the recommended recurring revenues available in the Budget Stabilization Fund, the Working Capital Fund, and the General Revenue Fund.

(2)  The Governor's estimate of the recommended nonrecurring revenues available in the Budget Stabilization Fund, the Working Capital Fund, and the General Revenue Fund.

(3)  The Governor's recommended recurring and nonrecurring appropriations from the Budget Stabilization Fund, the Working Capital Fund, and the General Revenue Fund.

(4)  The Governor's estimates of any interfund loans or temporary obligations of the Budget Stabilization Fund, the Working Capital Fund, or trust funds, which loans or obligations are needed to implement his or her recommended budget.

(5)(a)  For any recommendation to be funded by a proposed state debt or obligation as defined in s. 216.0442, the documents set forth in s. 216.0442(2) and a 5-year estimate of the program operational costs associated with any proposed fixed capital outlay project to be funded by the proposed state debt or obligation.

(b)  The Governor's estimates of the debt service and reserve requirements for any recommended new bond issues or reissues and his or her recommended debt service appropriations for all outstanding fixed capital outlay bond issues.

History.--s. 16, ch. 80-45; s. 12, ch. 83-49; s. 62, ch. 87-548; s. 7, ch. 91-79; s. 15, ch. 91-109; s. 1166, ch. 95-147; s. 7, ch. 98-73.

216.168  Governor's amended revenue or budget recommendations; optional and mandatory.--

(1)  At any time following submission of his or her budget recommendations and revenues recommendations, the Governor may amend his or her recommendations.

(2)  The amended recommendations shall be furnished to the Legislature along with the reasons for the amended recommendations.

(3)  The amended recommendations shall include the materials required in ss. 216.163 and 216.165; and the Executive Office of the Governor shall provide, within 3 days after the Governor amends his or her recommendations, the supporting information required under ss. 216.164 and 216.166.

(4)  If the Governor determines, at any time after he or she has furnished the Legislature with his or her recommendations or amended recommendations, that the revenue estimates upon which the Governor's recommendations were based are insufficient to fund these recommendations, the Governor shall amend his or her revenues or appropriations recommendations to bring the Governor's recommended budget into balance. On or after March 1, if the Governor determines that there is insufficient time to provide the information for the amended recommendations required in ss. 216.164 and 216.166, he or she shall be exempt from such requirement.

History.--s. 17, ch. 80-45; s. 13, ch. 83-49; s. 16, ch. 91-109; s. 1167, ch. 95-147.

216.172  Meetings of legislative appropriations committees.--

(1)  The appropriations committees of the Senate and of the House of Representatives, being in charge of appropriation measures, shall sit in open sessions while considering the budget. The committees may cause the attendance of agency heads or responsible representatives of the state agencies and the judicial branch to furnish such information and answer such questions as the committees shall require, and to these sessions shall be admitted, with the right to be heard, all persons interested in the estimates.

(2)  Each member of the Cabinet and each department headed by the Governor and Cabinet, in addition to submitting their budget requests to the Governor, may submit their budget requests directly to the appropriate committees of the Legislature and may make presentations directly to the Legislature pertaining to such requests.

History.--s. 31, ch. 69-106; s. 11, ch. 71-354; s. 56, ch. 92-142.

216.176  Truth in budgeting.--The Governor's recommended budget shall contain a "truth in budgeting" statement which shall display in summary form all currently estimated fees, taxes, revenues, or other income which need to be raised to fund the proposed budget and its annualized costs. The "truth in budgeting" statement for the General Appropriations Act shall be completed by the Legislature as soon as practicable but no later than 72 hours prior to the end of the period authorized by law for veto consideration by the Governor.

History.--s. 19, ch. 91-282.

216.177  Appropriations acts, statement of intent, violation, notice, review and objection procedures.--

(1)  As soon as practicable, but no later than the 10th day before the end of the period allowed by law for veto consideration in any year in which an appropriation is made, the chairs of the legislative appropriations committees shall jointly transmit:

(a)  A statement of intent, including performance and workload measures as appropriate;

(b)  The official list of General Revenue Fund appropriations determined in consultation with the Executive Office of the Governor to be nonrecurring; and

(c)  The documents set forth in s. 216.0442(2)(a) and (c),

to the Executive Office of the Governor, the Comptroller, the Auditor General, the Chief Justice of the Supreme Court, and each state agency. The statement of intent constitutes a manifestation of how the Legislature, in its considered opinion as a representative of the people, thinks appropriations should be spent. The statement of intent is not a law and may not allocate or appropriate any funds, or amend or correct any provision, in the General Appropriations Act, but the statement of intent may provide additional explanation to the Executive Office of the Governor, the judicial branch, the Administration Commission, and each affected state agency relative to the purpose, objectives, spending philosophy, and restrictions associated with any specific appropriation. The statement of intent shall compare the request of the agency or of the judicial branch or the recommendation of the Governor to the funds appropriated for the purpose of establishing intent in the development of the approved operating budget. A request for additional explanation and direction regarding the legislative intent of the General Appropriations Act during the fiscal year may be made only by and through the Executive Office of the Governor for state agencies, and by and through the Chief Justice of the Supreme Court for the judicial branch, as is deemed necessary. However, the Comptroller may also request further clarification of legislative intent pursuant to the Comptroller's responsibilities related to his or her preaudit function of expenditures.

(2)(a)  Whenever notice of action to be taken by the Executive Office of the Governor, the Chief Justice of the Supreme Court, or the commission is required by this chapter, such notice shall be given to the chairs of the legislative appropriations committees in writing, and shall be delivered to both such chairs at least 14 consecutive days prior to the action referred to, unless a shorter period is approved in writing by both such chairs. Action shall not be taken on any budget item for which this chapter requires notice to the legislative appropriations committees without such notice having been provided, even though there may be good cause for considering such item.

(b)  If the chairs of the legislative appropriations committees or the President of the Senate and the Speaker of the House of Representatives timely advise, in writing, the Executive Office of the Governor, the Chief Justice of the Supreme Court, or the Administration Commission that an action or a proposed action subject to the notice and review requirements of this chapter exceeds the delegated authority of the Executive Office of the Governor for the executive branch, the Chief Justice for the judicial branch, or the Administration Commission, respectively, or is contrary to legislative policy and intent, the Governor, the Chief Justice of the Supreme Court, or the Administration Commission shall void such action and instruct the affected state agency or entity of the judicial branch to change immediately its spending action or spending proposal until the Legislature addresses the issue. The written documentation shall indicate the specific reasons that an action or proposed action exceeds the delegated authority or is contrary to legislative policy and intent.

(c)  The House of Representatives and the Senate shall provide by rule that any member of the House of Representatives or Senate may request, in writing, of either the President of the Senate or the Speaker of the House of Representatives or the chair of the respective legislative appropriations committee to initiate the procedures of paragraph (b).

(3)  The Legislature may annually specify any incentives and disincentives for agencies operating programs under performance-based program budgets pursuant to this chapter in the General Appropriations Act or legislation implementing the General Appropriations Act.

History.--s. 31, ch. 69-106; s. 8, ch. 69-82; s. 12, ch. 71-354; s. 11, ch. 77-352; s. 14, ch. 79-190; s. 8, ch. 81-169; s. 14, ch. 83-49; s. 63, ch. 87-548; s. 8, ch. 89-51; s. 17, ch. 91-109; s. 57, ch. 92-142; s. 12, ch. 94-249; s. 1514, ch. 95-147.

Note.--Former s. 216.181(1) and (2).

216.178  General Appropriations Act; format; procedure; cost statement for new debt or obligation.--

(1)  Any information contained in a conference committee report on a general or supplemental appropriations bill, on any other bill adopted by the same conference committee to implement a general or supplemental appropriations bill and effective for the same period as such appropriations bill, or on a revenue bill during any regular or special legislative session must be made available to the members of the Legislature and to the public at least 48 hours before the report may be voted on by the Senate or the House of Representatives.

(2)  Effective June 30, 1993, the Office of Planning and Budgeting shall develop a final budget report that reflects the net appropriations for each budget item. The report shall reflect actual expenditures for each of the 2 preceding fiscal years and the estimated expenditures for the current fiscal year. In addition, the report must contain the actual revenues and cash balances for the preceding 2 fiscal years and the estimated revenues and cash balances for the current fiscal year. The report may also contain expenditure data, program objectives, and program measures for each state agency program. The report must be produced by October 15 each year. A copy of the report must be made available to each member of the Legislature, to the head of each state agency, to the Auditor General, and to the public.

(3)  The Governor shall submit to the Secretary of State, along with the signed General Appropriations Act, a statement which sets forth the estimated cost of each new proposed state debt or obligation contained in the act. Each statement shall be written in substantially the following form:

The General Appropriations Act for fiscal year  (insert years)  authorizes the issuance of $  (insert principal)  of debt or obligation at a forecasted interest rate of  (insert rate of interest) . The total interest paid over the life of this debt or obligation will be $  (insert sum of interest payments) . Additionally, it is estimated that the 5-year operational costs associated with those capital outlay projects to be funded by the incurrence of this debt or obligation will be $  (insert costs) .

History.--s. 30, ch. 91-109; s. 58, ch. 92-142; s. 8, ch. 98-73.

216.179  Reinstatement of vetoed appropriations by administrative means prohibited.--After the Governor has vetoed a specific appropriation for an agency or the judicial branch, neither the Governor, the Administration Commission, nor the Chief Justice of the Supreme Court, in their various statutory and constitutional roles, may authorize expenditures for or implementation in any manner of the programs that were authorized by the vetoed appropriation.

History.--s. 18, ch. 91-109; s. 59, ch. 92-142.

¹216.181  Approved budgets for operations and fixed capital outlay.--

(1)  The General Appropriations Act and any other acts containing appropriations shall be considered the original approved operating budgets for operational and fixed capital expenditures. Amendments to the approved operating budgets for operational and fixed capital outlay expenditures from state agencies may be requested only through the Executive Office of the Governor and approved by the Governor or Administration Commission as provided in this chapter. Amendments from the judicial branch may be requested only through, and approved by, the Chief Justice of the Supreme Court. This includes amendments which are necessary to implement the provisions of s. 216.212 or s. 216.221.

(2)  Amendments to the original approved operating budgets for operational and fixed capital outlay expenditures must comply with the following guidelines in order to be approved by the Governor or Administration Commission as provided in this chapter for the executive branch and the Chief Justice for the judicial branch:

(a)  The amendment must be consistent with legislative policy and intent.

(b)  The amendment may not initiate or commence a new program, except as authorized by this chapter, or eliminate an existing program.

(c)  Except as authorized in s. 216.292 or other provisions of this chapter, the amendment may not provide funding or increased funding for items which were funded by the Legislature in an amount less than that requested by the agency or Governor in the legislative budget request or which were vetoed by the Governor.

(d)  For amendments that involve trust funds, there must be adequate and appropriate revenues available in the trust fund and the amendment must be consistent with the laws authorizing such trust funds and the laws relating to the use of the trust funds. However, a trust fund shall not be increased in excess of the original approved budget, except as provided in ²subsection (10).

(e)  The amendment shall not conflict with any provision of law.

(f)  The amendment must not provide funding for any issue which was requested by the agency or branch in their legislative budget request and not funded in the General Appropriations Act.

(g)  The amendment must include a written description of the purpose of the proposed change, an indication of why interim budget action is necessary, and the intended recipient of any funds for contracted services.

(h)  The amendment must not provide general salary increases which the Legislature has not authorized in the General Appropriations Act or other laws.

(3)  All amendments to original approved operating budgets, regardless of funding source, are subject to the notice and review procedures set forth in s. 216.177.

(4)  All amendments to the original approved operating budgets, regardless of funding source, are subject to the notice and review procedures set forth in s. 216.177 and must be approved by the Governor and Administration Commission as provided in this chapter for the executive branch and the Chief Justice for the judicial branch if the amendment is for an information resources management project or initiative that involves more than one agency, has an outcome that impacts another agency, or exceeds $500,000 in total cost over a 1-year period, except for those projects that are a continuation of hardware or software maintenance or software licensing agreements, or that are for desktop replacement that is similar to the technology currently in use.

(5)(a)  The Executive Office of the Governor or the Chief Justice of the Supreme Court may require the submission of a detailed plan from the agency or entity of the judicial branch affected, consistent with the General Appropriations Act, special appropriations acts, and the statement of intent before transferring and releasing the balance of a lump-sum appropriation. The provisions of this paragraph are subject to the notice and review procedures set forth in s. 216.177.

(b)  The Executive Office of the Governor may amend, without approval of the Administration Commission, state agency budgets to reflect the transferred funds based on the approved plans for lump-sum appropriations.

The Executive Office of the Governor shall transmit to each state agency and the Comptroller, and the Chief Justice shall transmit to each judicial branch component and the Comptroller, any approved amendments to the approved operating budgets.

(6)  The Executive Office of the Governor may, for the purpose of improved contract administration, authorize the consolidation of two or more fixed capital outlay appropriations for an agency, and the Chief Justice of the Supreme Court for the judicial branch, except for projects authorized under chapter 235, provided the original scope and purpose of each project are not changed.

(7)  The original approved annual salary rate for the Division of Administrative Hearings shall be as set forth in the General Appropriations Act. This rate may be adjusted by the Executive Office of the Governor subject to the provisions of s. 120.65(2).

(8)  As part of the approved operating budget, the Executive Office of the Governor shall furnish to each state agency, and the Chief Justice of the Supreme Court shall furnish to the entity of the judicial branch, an approved annual salary rate for each budget entity containing a salary appropriation. This rate shall be based upon the actual salary rate and shall be consistent with the General Appropriations Act or special appropriations acts. The annual salary rate shall be:

(a)  Calculated based on the actual salary rate in effect on June 30, and the salary policy and the number of authorized positions as specified in the General Appropriations Act and special appropriations acts, or as provided pursuant to s. 216.177.

(b)  Controlled by budget entity.

(c)  Assigned to the number of authorized positions, which may not be transferred between budget entities unless the associated positions are also transferred pursuant to s. 216.262(1)(c).

(9)(a)  The calculation for the annual salary rate for vacant and newly authorized positions shall be at no more than the midpoint of the range of the pay grade for the position or as provided in the General Appropriations Act.

(b)  No agency or the judicial branch may exceed its maximum approved annual salary rate for the fiscal year. However, at any time during the fiscal year, an agency or entity of the judicial branch may exceed its approved rate for all budget entities by no more than 5 percent, provided that, by June 30 of every fiscal year, the agency or entity of the judicial branch has reduced its salary rate so that the salary rate for each budget entity is within the approved rate limit for that budget entity.

(10)(a)  The Executive Office of the Governor and the Chief Justice of the Supreme Court may increase or decrease the approved salary rate for positions for the purpose of implementing the General Appropriations Act, special appropriations acts, and other adjustments if they are deemed to be necessary and in the best interest of the state and consistent with legislative intent and policy. The provisions of this paragraph are subject to the notice and review procedures set forth in s. 216.177.

(b)  Lump-sum salary bonuses may be provided only if specifically appropriated.

(11)  The Executive Office of the Governor may approve transfers of appropriations in the General Appropriations Act within any state trust fund of an agency, and the Chief Justice of the Supreme Court may approve such transfers for the judicial branch. The Governor and the Chief Justice of the Supreme Court may establish nonoperating budgets if deemed necessary and in the best interest of the state and consistent with legislative intent and policy. The Executive Office of the Governor and the Chief Justice of the Supreme Court may approve changes in the amounts appropriated from state trust funds in excess of those in the approved operating budget only pursuant to the federal funds provisions of s. 216.212, when grants and donations are received after April 1, or when deemed necessary due to a set of conditions that were unforeseen at the time the General Appropriations Act was adopted and that are essential to correct in order to continue the operation of government. The provisions of this subsection are subject to the notice, review, and objection procedures set forth in s. 216.177.

(12)  Each state agency and the judicial branch shall develop the internal management procedures and budgets necessary to assure compliance with the approved operating budget.

(13)  The Executive Office of the Governor and the Chief Justice of the Supreme Court shall certify the amounts approved for operations and fixed capital outlay, together with any relevant supplementary materials or information, to the Comptroller; and such certification shall be the Comptroller's guide with reference to the expenditures of each state agency pursuant to s. 216.192.

(14)  The provisions of this section do not apply to the budgets for the legislative branch.

(15)(a)  Funds provided in any specific appropriation in the General Appropriations Act may be advanced if the General Appropriations Act specifically so provides.

(b)  Any agency, or the judicial branch, that has been authorized by the General Appropriations Act or expressly authorized by other law to make advances for program startup or advances for contracted services, in total or periodically, shall limit such disbursements to other governmental entities and not-for-profit corporations. The amount which may be advanced shall not exceed the expected cash needs of the contractor or recipient within the initial 3 months. Thereafter, disbursements shall only be made on a reimbursement basis. Any agreement that provides for advancements may contain a clause that permits the contractor or recipient to temporarily invest the proceeds, provided that any interest income shall either be returned to the agency or be applied against the agency's obligation to pay the contract amount. This paragraph does not constitute lawful authority to make any advance payment not otherwise authorized by laws relating to a particular agency or general laws relating to the expenditure or disbursement of public funds. The Comptroller may, after consultation with the legislative appropriations committees, waive the requirements of this paragraph which apply to advances if it is determined to be consistent with the intent of the approved operating budget.

³(c)  For the 1998-1999 fiscal year only, funds appropriated to the Department of Children and Family Services in Specific Appropriations 293 through 446A and the Department of Health in Specific Appropriations 466 through 555 of the 1998-1999 General Appropriations Act may be advanced, unless specifically prohibited in such General Appropriations Act, for those contracted services that were approved for advancement by the Comptroller in fiscal year 1993-1994, including those services contracted on a fixed-price or unit cost basis. This paragraph is repealed on July 1, 1999.

⁴(16)  Notwithstanding any provision of this section to the contrary and for the 1998-1999 fiscal year only, the Department of Children and Family Services is authorized to use operating funds budgeted for Developmental Services Institutions for fixed capital outlay expenditures as needed to bring any currently unlicensed beds up to Federal Intermediate Care Facility for the Developmentally Disabled licensure standards. This subsection is repealed on July 1, 1999.

⁵(17)  Notwithstanding any other provision of this section to the contrary, and for the 1998-1999 fiscal year only, the Florida Department of Law Enforcement may transfer up to 20 positions and associated budget between budget entities, provided the same funding source is used throughout each transfer. The department may also transfer up to 10 percent of the initial approved salary rate between budget entities, provided the same funding source is used throughout each transfer. The department must provide notice to the Executive Office of the Governor, the chair of the Senate Ways and Means Committee, and the chair of the House Committee on Criminal Justice Appropriations for all transfers of positions or salary rate. This subsection is repealed on July 1, 1999.

History.--s. 31, ch. 69-106; s. 12, ch. 71-354; s. 11, ch. 77-352; s. 8, ch. 81-169; s. 14, ch. 83-49; s. 5, ch. 83-332; ss. 1, 12, ch. 85-241; s. 3, ch. 86-297; s. 58, ch. 87-224; s. 2, ch. 88-182; s. 5, ch. 88-557; ss. 8, 9, ch. 89-51; s. 12, ch. 90-365; s. 19, ch. 91-109; s. 60, ch. 92-142; s. 40, ch. 95-280; s. 13, ch. 95-396; s. 7, ch. 96-420; s. 7, ch. 97-153; s. 6, ch. 97-286; ss. 7, 10, 14, 38, ch. 98-46; s. 18, ch. 98-73.

¹Note.--Section 112(1) and (2), ch. 96-175, provides that:

"(1)  Notwithstanding the provisions of sections 216.031, 216.181, 216.251, 216.262, and 240.271, Florida Statutes, to the contrary and pursuant to the provisions of section 216.351, Florida Statutes, but subject to any guidelines imposed in the General Appropriations Act, funds and authorized positions for the operation of programs affected by this act may be transferred by the Executive Office of the Governor between appropriation categories, budget entities, and departments as necessary to implement the act. The affected departments shall develop and publish annual operating budgets that reflect any reallocations. Any program, activity, or function transferred under the provisions of this subsection shall be considered a type two transfer under the provisions of section 20.06, Florida Statutes.

"(2)  Notwithstanding the provisions of section 216.181, Florida Statutes, and pursuant to the provisions of section 216.351, Florida Statutes, but subject to any requirements imposed in the General Appropriations Act, the Comptroller, upon the request of the Executive Office of the Governor, shall transfer or reallocate funds to or among accounts established for disbursement purposes as necessary to implement this act. The departments shall maintain records to account for the original appropriation and shall submit legislative budget requests which reflect the transfer of funds between expenditure categories which have been made in order to implement this act."

²Note.--Redesignated as subsection (11) by s. 6, ch. 97-286.

³Note.--Section 7, ch. 98-46, amended paragraph (15)(c) "[i]n order to implement Specific Appropriations 293 through 446A and 466 through 555 of the 1998-1999 General Appropriations Act."

⁴Note.--Section 10, ch. 98-46, added subsection (16) "[i]n order to implement Specific Appropriations 440 through 445 of the 1998-1999 General Appropriations Act."

⁵Note.--Section 14, ch. 98-46, added subsection (17) "[i]n order to implement Specific Appropriations 1033, 1042, 1046, and 1050 of the 1998-1999 General Appropriations Act."

216.182  Approval of fixed capital outlay program plan.--

(1)  The Executive Office of the Governor shall have the authority to approve the program plan of fixed capital outlay projects to assure that each is consistent with legislative policies for operations, including approved operational standards related to program and utilization and reasonable continuing operating costs.

(2)  Any department under the direct supervision of a member of the Cabinet or of a board consisting of the Governor and members of the Cabinet which contends that the determination of the program plan by the Executive Office of the Governor pursuant to subsection (1) is contrary to the orderly implementation of legislative authorization shall have the right to have the issue reviewed by the Administration Commission, which shall decide such issue by majority vote. The appropriations committees of the Legislature may advise the Administration Commission on the issue.

History.--s. 4, ch. 75-243; s. 12, ch. 77-352; s. 9, ch. 81-169.

216.183  Entities using performance-based program budgets; chart of accounts.--State agencies and the judicial branch for which a performance-based program budget has been appropriated shall utilize the chart of accounts used by the State Automated Management Accounting Subsystem in the manner described in s. 215.93(3). The chart of accounts for state agencies and the judicial branch for which a performance-based program budget has been appropriated shall be developed and amended, if necessary, in consultation with the Department of Banking and Finance and the Executive Office of the Governor.

History.--s. 13, ch. 94-249.

216.192  Release of appropriations; revision of budgets.--

(1)  Unless otherwise provided in the General Appropriations Act, on July 1 of each fiscal year, 20 percent of the original approved operating budget of each agency and of the judicial branch shall be released until such time as annual plans for quarterly releases for all appropriations have been developed, approved, and furnished to the Comptroller by the Executive Office of the Governor for state agencies and by the Chief Justice of the Supreme Court for the judicial branch. The plans, including appropriate plans of releases for fixed capital outlay projects that correspond with each project schedule, shall attempt to maximize the use of trust funds and shall be transmitted to the Comptroller by August 1 of each fiscal year. Such releases shall at no time exceed the total appropriations available to a state agency or to the judicial branch, or the approved budget for such agency or the judicial branch if less. The Comptroller shall enter such releases in his or her records in accordance with the release plans prescribed by the Executive Office of the Governor and the Chief Justice, unless otherwise amended as provided by law. The Executive Office of the Governor and the Chief Justice shall transmit a copy of the approved annual releases to the head of the state agency, the chairs of the legislative appropriations committees, and the Auditor General. The Comptroller shall authorize all expenditures to be made from the appropriations on the basis of such releases and in accordance with the approved budget, and not otherwise. Expenditures shall be authorized only in accordance with legislative authorizations. Nothing herein precludes periodic reexamination and revision by the Executive Office of the Governor or by the Chief Justice of the annual plans for release of appropriations and the notifications of the parties of all such revisions.

(2)  Any department under the direct supervision of a member of the Cabinet or of a board consisting of the Governor and members of the Cabinet which contends that the plan for releases of funds appropriated to it is contrary to the approved operating budget shall have the right to have the issue reviewed by the Administration Commission which shall decide such issue by majority vote. The appropriations committees of the Legislature may advise the Administration Commission on the issue.

(3)  The Executive Office of the Governor shall make releases within the amounts appropriated and as requested for all appropriations to the legislative branch, and the provisions of subsections (1) and (2) shall not apply to the legislative branch.

(4)  The legislative appropriations committees may advise the Comptroller, the Executive Office of the Governor, or the Chief Justice relative to the release of any funds under this section.

(5)  The annual plans of releases authorized by this section may be considered by the Revenue Estimating Conference in preparation of the statement of financial outlook.

(6)  The provisions of this section are subject to the notice and review procedures set forth in s. 216.177.

History.--s. 31, ch. 69-106; s. 8, ch. 69-82; s. 13, ch. 71-354; s. 13, ch. 77-352; s. 10, ch. 81-169; s. 15, ch. 83-49; s. 6, ch. 83-332; s. 10, ch. 89-51; s. 61, ch. 92-142; s. 1168, ch. 95-147.

216.195  Impoundment of funds; restricted.--The Executive Office of the Governor, the Chief Justice of the Supreme Court, any member of the Cabinet, the Administration Commission, or any state agency shall not impound any appropriation except as necessary to avoid or eliminate a deficit pursuant to the provisions of s. 216.221. The provisions of this section are subject to the notice and review procedures of s. 216.177. The Governor or either house of the Legislature may seek judicial review of any action or proposed action which violates the provisions of this section.

History.--s. 11, ch. 89-51; s. 20, ch. 91-109; s. 62, ch. 92-142.

216.201  Services of Executive Office of the Governor to be available to Legislature.--The services of the Executive Office of the Governor shall be available to the Legislature for procuring such fiscal or other data as the Legislature may require.

History.--s. 31, ch. 69-106; s. 14, ch. 71-354; s. 11, ch. 81-169; s. 16, ch. 83-49.

216.212  Budgets for federal funds; restrictions on expenditure of federal funds.--

(1)  The Executive Office of the Governor, the office of the Comptroller, and the office of the Treasurer shall develop and implement procedures for accelerating the drawdown of, and minimizing the payment of interest on, federal funds. The Executive Office of the Governor shall establish a clearinghouse for federal programs and activities. The clearinghouse shall develop the capacity to respond to federal grant opportunities and to coordinate the use of federal funds in the state.

(a)  Every state agency, when making a request or preparing a budget to be submitted to the Federal Government for funds, equipment, material, or services, shall submit such request or budget to the Executive Office of the Governor for approval before submitting it to the proper federal authority. However, the Executive Office of the Governor may specifically authorize any agency to submit specific types of grant proposals directly to the Federal Government.

(b)  Every office or court of the judicial branch, when making a request or preparing a budget to be submitted to the Federal Government for funds, equipment, material, or services, shall submit such request or budget to the Chief Justice of the Supreme Court for approval before submitting it to the proper federal authority. However, the Chief Justice may specifically authorize any court to submit specific types of grant proposals directly to the Federal Government.

(2)  When such federal authority has approved the request or budget, the state agency or the judicial branch shall submit to the Executive Office of the Governor such documentation showing approval as that office prescribes. Beginning July 1, 1993, the Executive Office of the Governor must acknowledge each approved request or budget by entering that approval into an Automated Grant Management System developed in consultation with the chairs of the House of Representatives and Senate appropriations committees.

(3)  Federal money appropriated by Congress or received from court settlements to be used for state purposes, whether by itself or in conjunction with moneys appropriated by the Legislature, may not be expended unless appropriated by the Legislature. However, the Executive Office of the Governor or the Chief Justice of the Supreme Court may, after consultation with the legislative appropriations committees, approve the receipt and expenditure of funds from federal sources by state agencies or by the judicial branch. Any federal programs requiring state matching funds which funds were eliminated, or were requested and were not approved, by the Legislature may not be implemented during the interim. However, federal and other fund sources for the State University System which do not carry a continuing commitment on future appropriations are hereby appropriated for the purpose received.

(4)  The Office of the Comptroller and the Executive Office of the Governor, in consultation with the Office of the Treasurer and the Office of the Auditor General, shall develop and maintain a means to ensure the compatibility of the State Automated Management Accounting Subsystem and the Federal Aid Tracking System. Any successive systems serving identical or similar functions shall preserve such compatibility.

History.--s. 31, ch. 69-106; s. 14, ch. 71-354; s. 14, ch. 77-352; s. 17, ch. 79-190; s. 12, ch. 81-169; s. 17, ch. 83-49; s. 6, ch. 88-557; s. 63, ch. 92-142; s. 1169, ch. 95-147; s. 5, ch. 95-303.

216.221  Appropriations as maximum appropriations; adjustment of budgets to avoid or eliminate deficits.--

(1)  All appropriations shall be maximum appropriations, based upon the collection of sufficient revenues to meet and provide for such appropriations. It is the duty of the Governor, as chief budget officer, to ensure that revenues collected will be sufficient to meet the appropriations and that no deficit occurs in any state fund.

(2)  The Legislature shall annually provide direction in the General Appropriations Act regarding use of the Budget Stabilization Fund and Working Capital Fund to offset General Revenue Fund deficits.

(3)  For purposes of preventing a deficit in the General Revenue Fund, all branches and agencies of government that receive General Revenue Fund appropriations shall participate in deficit reduction efforts. Absent specific direction in the General Appropriations Act, when budget reductions are required in order to prevent a deficit under the provisions of subsection (7), each branch shall reduce its General Revenue Fund appropriations by a proportional amount.

(4)  For purposes of preventing a deficit in the General Revenue Fund, appropriations to the legislative branch that are voluntarily placed in their reserve by the President of the Senate or the Speaker of the House of Representatives, or by both, may not be reduced, but may be included in any deficit reduction plan.

(5)(a)  If, in the opinion of the Governor, after consultation with the Revenue Estimating Conference, a deficit will occur in the General Revenue Fund, he or she shall so certify to the commission and to the Chief Justice of the Supreme Court. No more than 30 days after certifying that a deficit will occur in the General Revenue Fund, the Governor shall develop for the executive branch, and the Chief Justice of the Supreme Court shall develop for the judicial branch, and provide to the commission and to the Legislature plans of action to eliminate the deficit.

(b)  In developing a plan of action to prevent deficits in accordance with subsection (7), the Governor and Chief Justice shall, to the extent possible, preserve legislative policy and intent, and, absent any specific direction to the contrary in the General Appropriations Act, the Governor and Chief Justice shall comply with the following guidelines for reductions in the approved operating budgets of the executive branch and the judicial branch:

1.  Entire statewide programs previously established by the Legislature should not be eliminated.

2.  Education budgets should not be reduced more than provided for in s. 215.16(2).

3.  The use of nonrecurring funds to solve recurring deficits should be minimized.

4.  Newly created programs that are not fully implemented and programs with critical audits should receive first consideration for reductions.

5.  No agencies or branches of government receiving appropriations should be exempt from reductions.

6.  When reductions in positions are required, the focus should be initially on vacant positions.

7.  Any reductions applied to all agencies and branches should be uniformly applied.

8.  Reductions that would cause substantial losses of federal funds should be minimized.

9.  To the greatest extent possible, across-the-board, prorated reductions should be considered.

10.  Reductions to statewide programs should occur only after review of programs that provide only local benefits.

11.  Reductions in administrative and support functions should be considered before reductions in direct-support services.

12.  Maximum reductions should be considered in budgets for expenses including travel and in budgets for equipment replacement, outside consultants, and contracts.

13.  Reductions in salaries for elected state officials should be considered.

14.  Reductions that adversely affect the public health, safety, and welfare should be minimized.

15.  The Budget Stabilization Fund should not be reduced to a level that would impair the financial stability of this state.

16.  Reductions in programs that are traditionally funded by the private sector and that may be assumed by private enterprise should be considered.

17.  Reductions in programs that are duplicated among state agencies or branches of government should be considered.

(6)  If the Revenue Estimating Conference projects a deficit in the General Revenue Fund in excess of $300 million during a fiscal year or when the cumulative total of a series of projected deficits in the General Revenue Fund exceeds $300 million, the deficit shall be resolved by the Legislature.

(7)  Deficits in the General Revenue Fund that do not meet the amounts specified by subsection (6) shall be resolved by the commission for the executive branch and the Chief Justice of the Supreme Court for the judicial branch. The commission and Chief Justice shall implement any directions provided in the General Appropriations Act related to eliminating deficits and to reducing agency and judicial branch budgets, including the use of those legislative appropriations voluntarily placed in reserve. In addition, the commission shall implement any directions in the General Appropriations Act relating to the resolution of deficit situations. When reducing state agency or judicial branch budgets, the commission or the Chief Justice, respectively, shall use the guidelines prescribed in subsection (5). The Executive Office of the Governor for the commission, and the Chief Justice for the judicial branch, shall implement the deficit reduction plans through amendments to the approved operating budgets in accordance with s. 216.181.

(8)  The Comptroller also has the duty to ensure that revenues being collected will be sufficient to meet the appropriations and that no deficit occurs in any fund of the state.

(9)  If, in the opinion of the Comptroller, after consultation with the Revenue Estimating Conference, a deficit will occur, the Comptroller shall report his or her opinion to the Governor in writing. In the event the Governor does not certify a deficit within 10 days after the Comptroller's report, the Comptroller shall report his or her findings and opinion to the commission and the Chief Justice of the Supreme Court.

(10)  Once a deficit is determined to have occurred and action is taken to reduce approved operating budgets and release authority, no action may be taken to restore the reductions, either directly or indirectly.

History.--s. 31, ch. 69-106; s. 14, ch. 71-354; s. 18, ch. 83-49; s. 21, ch. 91-109; s. 64, ch. 92-142; s. 1170, ch. 95-147; s. 13, ch. 98-73.

216.222  Budget Stabilization Fund; criteria for withdrawing moneys.--Moneys in the Budget Stabilization Fund may be transferred to the General Revenue Fund for:

(1)  Offsetting a deficit in the General Revenue Fund. A deficit is deemed to occur when the official estimate of funds available in the General Revenue Fund for a fiscal year falls below the total amount appropriated from the General Revenue Fund for that fiscal year. Such a transfer must be made pursuant to s. 216.221, or pursuant to an appropriation by law.

(2)  Providing funding for an emergency as defined in s. 252.34. The emergency must have been declared by the Governor pursuant to s. 252.36, or declared by law. Such a transfer must be made pursuant to s. 252.37, subject to the conditions in that section, or pursuant to an appropriation by law.

History.--s. 1, ch. 94-250.

216.231  Release of certain classified appropriations.--

(1)(a)  Any appropriation to the Executive Office of the Governor which is classified as "emergency," as defined in s. 252.34(3), may be released only with the approval of the Governor. The state agency, or the judicial branch, desiring the use of the emergency appropriation shall submit to the Executive Office of the Governor application therefor in writing setting forth the facts from which the alleged need arises. The Executive Office of the Governor shall, at a public hearing, review such application promptly and approve or disapprove the applications as the circumstances may warrant. All actions of the Executive Office of the Governor shall be reported to the legislative appropriations committees, and the committees may advise the Executive Office of the Governor relative to the release of such funds.

(b)  The release of appropriated funds classified as "emergency" shall be approved only when an act or circumstance caused by an act of God, civil disturbance, natural disaster, or other circumstance of an emergency nature threatens, endangers, or damages the property, safety, health, or welfare of the state or its citizens, which condition has not been provided for in appropriation acts of the Legislature. Funds allocated for this purpose may be used to pay overtime pay to personnel of agencies called upon to perform extra duty because of any civil disturbance or other emergency as defined in s. 252.34(3) and to provide the required state match for federal grants under the federal Disaster Relief Act.

(2)  The release of appropriated funds classified as "deficiency" shall be approved only when a General Revenue Fund appropriation for operations of a state agency or of the judicial branch is inadequate because the workload or cost of the operation exceeds that anticipated by the Legislature and a determination has been made by the commission that the deficiency will result in an impairment of the activities of an agency or of the judicial branch to the extent that the agency is unable to carry out its program as provided by the Legislature in the general appropriations acts. These funds may not be used for creation of any new agency or program, for increases of salary, or for the construction or equipping of additional buildings.

(3)  Notwithstanding any other provisions of law, moneys appropriated in any appropriations act to the Governor for discretionary contingencies may be expended at his or her discretion to promote general government and intergovernmental cooperation and to enhance the image of the state. All funds expended for such purposes shall be accounted for, and a report showing the amounts expended, the names of the persons receiving the amounts expended, and the purpose of each expenditure shall be annually reported to the Auditor General and the legislative appropriations committees.

History.--s. 31, ch. 69-106; s. 1, ch. 71-84; s. 14, ch. 71-354; s. 15, ch. 77-352; s. 13, ch. 81-169; s. 8, ch. 83-334; s. 65, ch. 92-142; s. 1171, ch. 95-147; s. 41, ch. 95-280.

¹216.235  Innovation Investment Program; intent; definitions; composition and responsibilities of State Innovation Committee; responsibilities of the Department of Management Services, the ²Information Resource Commission, and the review board; procedures for innovative project submission, review, evaluation, and approval; criteria to be considered.--

(1)  This section shall be cited as the "Innovation Investment Program Act."

(2)  The Legislature finds that each state agency should be encouraged to pursue innovative investment projects which demonstrate a novel, creative, and entrepreneurial approach to conducting the agency's normal business processes; effectuate a significant change in the accomplishment of the agency's activities; address an important problem of public concern; and have the potential of being replicated by other state agencies. The Legislature further finds that investment in innovation can produce longer-term savings and that funds for such investment should be available to assist agencies in investing in innovations that produce a cost savings to the state or improve the quality of services delivered. The Legislature also finds that any eligible savings realized as a result of investment in innovation should be available for future investment in innovation.

(3)  For purposes of this section:

(a)  "Agency" means an official, officer, commission, authority, council, committee, department, division, bureau, board, section, or other unit or entity of the executive branch.

(b)  "Commission" means the ²Information Resource Commission.

(c)  "Committee" means the State Innovation Committee.

(d)  "Department" means the Department of Management Services.

(e)  "Review board" means a nonpartisan board composed of private citizens and public employees who evaluate the projects and make funding recommendations to the committee.

(4)  There is hereby created the State Innovation Committee, which shall have final approval authority as to which innovative investment projects submitted under this section shall be funded. Such committee shall be comprised of five members. Appointed members shall serve terms of 1 year and may be reappointed. The committee shall include:

(a)  The Lieutenant Governor.

(b)  The director of the Governor's Office of Planning and Budgeting.

(c)  The Comptroller.

(d)  One representative of the private sector appointed by the Commission on Government Accountability to the People.

(e)  One representative appointed by Enterprise Florida, Inc.

The Secretary of Management Services shall serve as an alternate in the event a member is unable to attend the committee meeting.

(5)  Agencies shall submit proposed innovative investment projects to the department by a date established and in the format prescribed by the department. Such innovative investment project proposals shall include, but not be limited to:

(a)  The identification of a specific innovative investment project.

(b)  The name of the agency's innovative investment project administrator.

(c)  A cost/benefit analysis which is a financial summary of how the innovative investment project will produce a cost savings for the agency or improve the quality of the public services delivered by the agency. The analysis shall include a breakdown of each project cost category, including, but not limited to: the costs associated with hiring of other-personal-services staff, re-engineering efforts, purchase of equipment, maintenance agreements, training, consulting services, travel, acquisition of information technology resources; any monetary or in-kind contributions made by the agency, another public entity, or the private sector; and available baseline data, performance measures, and outcomes as defined in s. 216.011(1).

(d)  The approval of the agency head, the agency's budget director, the agency's inspector general or internal auditor, and, if the innovative investment project involves information technology resources, the information resource manager.

(6)  Any agency developing an innovative investment project proposal that involves information technology resources may consult with and seek technical assistance from the commission. The department shall consult with the commission for any project proposal that involves information resource technology. The commission is responsible for evaluating these projects and for advising the committee and review board of the technical feasibility and any transferable benefits of the proposed technology. In addition to the requirements of subsection (5), the agencies shall provide to the commission any information requested by the commission to aid in determining that the proposed technology is appropriate for the project's success.

(7)  The department shall select a review board composed of private and public members. Terms of review board members shall be for 1 year beginning on a date established by the department. Review board members may serve more than one term. The board shall evaluate innovative investment projects and shall make recommendations to the committee as to which innovative projects should be considered for funding.

(8)  When evaluating projects, the committee and the review board shall consider whether the innovative investment project meets the following criteria:

(a)  Increases the quality of public services by the agency.

(b)  Reduces costs for the agency.

(c)  Involves a cooperative effort with another public entity or the private sector.

(d)  Reduces the need for hiring additional employees or avoids other operating costs incurred by the agency in the future.

(9)  The committee shall allocate funds based on a competitive evaluation process and award funds to agencies for innovative investment projects demonstrating quantifiable savings to the state, or improved customer service delivery.

³(10)  The awarded agency shall monitor and evaluate the projects to determine if the anticipated results were achieved.

(11)  Funds appropriated for the Innovation Investment Program shall be distributed by the Executive Office of the Governor subject to notice, review, and objection procedures set forth in s. 216.177. The department may transfer funds from the annual appropriation as necessary to administer the program.

History.--s. 51, ch. 94-249; s. 33, ch. 97-286; s. 15, ch. 97-296.

¹Note.--Section 5, ch. 97-296, provides that:

"(1)  The administrative rules of the Department of Management Services that are in effect immediately prior to the effective date of this act shall not be affected by this act and shall remain in effect until specifically changed in a manner provided by law.

"(2)  This section shall take effect [June 1, 1997]."

²Note.--Section 282.304, which provided for creation of the Information Resource Commission, was repealed by s. 18, ch. 97-286.

³Note.--As amended by s. 15, ch. 97-296. This version is published as the last expression of legislative will (see Journal of the House of Representatives 1997, p. 1201, and Journal of the Senate 1997, p. 1514). Subsection (10) was also amended by s. 33, ch. 97-286, and that version reads:

(10)  The department shall monitor and evaluate the implementation of innovative projects to determine if the anticipated results were achieved. For innovative projects involving information technology resources, the agency's Chief Information Officer shall assist the department in monitoring and evaluating the implementation of the innovative project, and determining whether the anticipated results were achieved.

216.236  Innovation Investment Program; funding; recordkeeping and reporting.--The amount of $1 million of any funds appropriated from the General Revenue Fund for the purpose of funding the Innovation Investment Program shall be available on a payback basis. Innovative project proposals funded on a payback basis shall include the requirements of s. 216.235(5) and, if applicable, s. 216.235(6), and shall be submitted to the department no later than May 15. The State Innovation Committee or its designee shall review and evaluate such proposal as to its technical feasibility. Funds for the innovative project shall be available to the agency on July 1. Any of such funds which are not awarded by July 1 shall be used for funding innovative projects submitted for funding pursuant to ¹section 3. Loans made under this section shall be repaid, without interest, from savings realized by the agency as a result of implementing the innovative project by no later than July 30 of the following fiscal year in which the funds were received by the agency. Any agency awarded funds pursuant to this section shall maintain detailed accounting records showing all expenses, loan transfers, savings, or other financial actions concerning the project. Any savings realized as a result of implementing the innovative project shall be quantified, validated, and verified by the agency. By July 1 of the following fiscal year in which the funds were received, a final report of the results of the implementation of each innovative project shall be submitted by each participating agency to the Governor's Office of Planning and Budgeting and the legislative appropriations committees, along with a budget amendment to reimburse the General Revenue Fund.

History.--s. 52, ch. 94-249; s. 34, ch. 97-286.

¹Note.--Section 3, ch. 94-249, amends s. 216.011, providing definitions. The reference to "section 3" appears in earlier versions of legislation relating to the Innovation Investment Program (see H.B. 1639 and S.B. 1772, 1994 legislative session; s. 53, ch. 94-249, codified as s. 216.237; and other referenced material).

216.237  Availability of any remaining funds; agency maintenance of accounting records.--Any remaining funds from the General Revenue Fund and trust fund spending authority not awarded to agencies pursuant to ¹section 2 of this bill shall be available to agencies for innovative projects which generate a cost savings, increase revenue, or improve service delivery. Innovative projects which generate a cost savings shall receive greater consideration when awarding innovation investment funds. Any trust fund authority granted under this program shall be utilized in a manner consistent with the statutory authority for the use of said trust fund. Any savings realized as a result of implementing the innovative project shall be used by the agency to establish an internal innovations fund. State agencies which are awarded funds for innovative projects shall utilize the chart of accounts used by the State Automated Management Accounting System in the manner described in s. 215.93(3). Such chart of accounts shall be developed and amended in consultation with the Department of Banking and Finance and the Executive Office of the Governor to separate and account for the savings that result from the implementation of the innovative projects and to keep track of how the innovative funds are reinvested by the state agency to fund additional innovative projects, which may include, but not be limited to, expenditures for training and information technology resources. Guidelines for the establishment of such internal innovations fund shall be provided by the Department of Management Services. Any agency awarded funds under this section shall maintain detailed accounting records showing all expenses, loan transfers, savings, or other financial actions concerning the project. Any savings realized as a result of implementing the innovative project shall be quantified, validated, and verified by the agency. A final report of the results of the implementation of each innovative project shall be submitted by each participating agency to the Governor's Office of Planning and Budgeting and the legislative appropriations committees by June 30 of the fiscal year in which the funds were received and ensuing fiscal years for the life of the project.

History.--s. 53, ch. 94-249.

¹Note.--Section 2, ch. 94-249, defining "state agency" or "agency," was codified as s. 216.001. The reference to "section 2 of this bill" may be intended to refer to s. 52, ch. 94-249, codified as s. 216.236. Section 216.236 relates to award of funding under the Innovation Investment Program.

216.238  Authority given to carry out provisions of program.--The Department of Management Services shall, in accordance with chapter 120, adopt, promulgate, amend, or rescind such rules as it deems necessary and administratively feasible to carry out the provisions of the Innovation Investment Program.

History.--s. 54, ch. 94-249.

216.241  Initiation or commencement of new programs; approval.--

(1)  A state agency or the judicial branch may not initiate or commence any new program, including any new federal program or initiative, or make changes in its current programs, as provided for in the appropriations act, that require additional financing unless funds have been specifically appropriated by the Legislature or unless the commission or the Chief Justice of the Supreme Court expressly approves such new program or changes. The commission and the Chief Justice shall give notice as provided in s. 216.177 prior to approving such new program or changes.

(2)  No changes which are inconsistent with the approved operating budget shall be made to existing programs. The provisions of this subsection are subject to the notice, review, and objection procedures set forth in s. 216.177.

History.--s. 31, ch. 69-106; s. 18, ch. 79-190; s. 19, ch. 83-49; s. 12, ch. 89-51; s. 66, ch. 92-142.

¹216.251  Salary appropriations; limitations.--

(1)  The annual rate of salary of any officer or employee filling the position specifically named in an item in the appropriations acts shall be as provided in one of the following paragraphs:

(a)  In the amount appropriated for such position;

(b)  The amount appropriated in an item for the named positions in that item, shall be divided by the indicated number of such positions, and the resulting quotient shall be the annual rate of salary of each such position; or

(c)  Within the amounts appropriated where such salary may be otherwise fixed pursuant to law.

(2)(a)  The salary for each position not specifically indicated in the appropriations acts shall be as provided in one of the following subparagraphs:

1.  Within the classification and pay plans provided for in chapter 110.

2.  Within the classification and pay plans established by the Board of Trustees for the Florida School for the Deaf and the Blind of the Department of Education and approved by the State Board of Education for academic and academic administrative personnel.

3.  Within the classification and pay plan approved and administered by the Board of Regents for those positions in the State University System.

4.  Within the classification and pay plan approved by the President of the Senate and the Speaker of the House of Representatives, or by the Legislative Auditing Committee, as the case may be, for employees of the Legislature.

5.  Within the approved classification and pay plan for the judicial branch.

6.  The salary of all positions not specifically included in this subsection shall be set by the commission or by the Chief Justice for the judicial branch.

(b)  Salary payments shall be made only to employees filling established positions included in the agency's or in the judicial branch's approved budgets and amendments thereto as may be provided by law; provided, however:

1.  Reclassification of established positions may be accomplished when justified in accordance with the established procedures for reclassifying positions; or

2.  When the Division of Risk Management of the Department of Insurance has determined that an employee is entitled to receive a temporary partial disability benefit or a temporary total disability benefit pursuant to the provisions of s. 440.15 and there is medical certification that the employee cannot perform the duties of the employee's regular position, but the employee can perform some type of work beneficial to the agency, the agency may return the employee to the payroll, at his or her regular rate of pay, to perform such duties as the employee is capable of performing, even if there is not an established position in which the employee can be placed. Nothing in this subparagraph shall abrogate an employee's rights under chapter 440 or chapter 447, nor shall it adversely affect the retirement credit of a member of the Florida Retirement System in the membership class he or she was in at the time of, and during, the member's disability.

History.--ss. 15, 31, 35, ch. 69-106; s. 15, ch. 71-354; s. 3, ch. 80-404; ss. 2, 12, ch. 85-241; s. 1, ch. 85-336; s. 12, ch. 90-365; s. 67, ch. 92-142; s. 1172, ch. 95-147; s. 11, ch. 98-136.

¹Note.--Section 112(1), ch. 96-175, provides that "[n]otwithstanding the provisions of sections 216.031, 216.181, 216.251, 216.262, and 240.271, Florida Statutes, to the contrary and pursuant to the provisions of section 216.351, Florida Statutes, but subject to any guidelines imposed in the General Appropriations Act, funds and authorized positions for the operation of programs affected by this act may be transferred by the Executive Office of the Governor between appropriation categories, budget entities, and departments as necessary to implement the act. The affected departments shall develop and publish annual operating budgets that reflect any reallocations. Any program, activity, or function transferred under the provisions of this subsection shall be considered a type two transfer under the provisions of section 20.06, Florida Statutes."

¹216.262  Authorized positions.--

(1)(a)  Unless otherwise expressly provided by law, the total number of authorized positions may not exceed the total provided in the appropriations acts. In the event any state agency or entity of the judicial branch finds that the number of positions so provided is not sufficient to administer its authorized programs, it may file an application with the Executive Office of the Governor or the Chief Justice; and, if the office or Chief Justice certifies that there are no authorized positions available for addition, deletion, or transfer within the agency as provided in paragraph (c) and recommends an increase in the number of positions, the commission or the Chief Justice may, after a public hearing, authorize an increase in the number of positions for the following reasons only:

1.  To implement or provide for continuing federal grants or changes in grants not previously anticipated;

2.  To meet emergencies pursuant to s. 252.36;

3.  To satisfy new federal regulations or changes therein;

4.  To take advantage of opportunities to reduce operating expenditures or to increase the revenues of the state or local government; and

5.  To authorize positions which were not fixed by the Legislature through error in drafting the appropriations acts.

The provisions of this paragraph are subject to the notice and review procedures set forth in s. 216.177. A copy of the application, the certification, and the final authorization shall be filed with the legislative appropriations committees and with the Auditor General.

(b)  The Administration Commission and the Chief Justice may, after a public hearing, delete supervisory or managerial positions within a department and establish direct service delivery positions in excess of the number of supervisory or managerial positions deleted. The salary rate for all positions authorized under this paragraph may not exceed the salary rate for all positions deleted under this paragraph. Positions affected by changes made under this paragraph may be funded only from identical funding sources.

(c)1.  The Executive Office of the Governor, under such procedures and qualifications as it deems appropriate, shall, upon agency request, delegate to any state agency authority to add and delete authorized positions or transfer authorized positions from one budget entity to another budget entity within the same division, and may approve additions and deletions of authorized positions or transfers of authorized positions within the state agency when such changes would enable the agency to administer more effectively its authorized and approved programs. The additions or deletions must be consistent with the intent of the approved operating budget, must be consistent with legislative policy and intent, and must not conflict with specific spending policies specified in the General Appropriations Act.

2.  The Chief Justice of the Supreme Court shall have the authority to establish procedures for the judicial branch to add and delete authorized positions or transfer authorized positions from one budget entity to another budget entity, and to add and delete authorized positions within the same budget entity, when such changes are consistent with legislative policy and intent and do not conflict with spending policies specified in the General Appropriations Act.

(d)  An individual employed by a state agency or by the judicial branch may not hold more than one employment during his or her normal working hours with the state, such working hours to be determined by the head of the state agency affected, unless approved by the Department of Management Services, or otherwise delegated to the agency head, or by the Chief Justice of the Supreme Court, respectively.

(e)  An individual employed by a state agency or by the judicial branch may not fill more than a total of one full-time equivalent established position, receive compensation simultaneously from any appropriation other than appropriations for salaries, or receive compensation simultaneously from more than one state agency unless approved by the Department of Management Services, or otherwise delegated to the agency head, or by the Chief Justice, respectively, during each fiscal year. The Department of Management Services may adopt uniform rules applicable to the executive branch agencies to implement its responsibilities under this paragraph.

(f)  Perquisites may not be furnished by a state agency or by the judicial branch unless approved by the Department of Management Services, or otherwise delegated to the agency head, or by the Chief Justice, respectively, during each fiscal year. Whenever a state agency or the judicial branch is to furnish perquisites, the Department of Management Services or the agency head to which the approval has been delegated or the Chief Justice, respectively, must approve the kind and monetary value of such perquisites before they may be furnished. Perquisites may be furnished only when in the best interest of the state due to the exceptional or unique requirements of the position. The value of a perquisite may not be used to compute an employee's base rate of pay or regular rate of pay unless required by the Fair Labor Standards Act. Permissible perquisites include, but are not limited to, moving expenses, clothing, use of vehicles and other transportation, domestic services, groundskeeping services, telephone services, medical services, housing, utilities, and meals. The Department of Management Services may adopt uniform rules applicable to the executive branch agencies to implement its responsibilities under this paragraph, which rules may specify additional perquisites, establish additional criteria for each kind of perquisite, provide the procedure to be used by executive agencies in applying for approvals, and establish the required justification.

(g)  If goods and services are to be sold to officers and employees of a state agency or of the judicial branch rather than being furnished as perquisites, the kind and selling price thereof shall be approved by the Department of Management Services, unless otherwise delegated to the agency head, or by the Chief Justice, respectively, during each fiscal year before such sales are made. The selling price may be deducted from any amounts due by the state to any person receiving such things. The amount of cash so deducted shall be faithfully accounted for. This paragraph does not apply to sales to officers or employees of items generally sold to the public and does not apply to meals which may be provided without charge to volunteers under a volunteer service program approved by the Department of Management Services. The goods and services may include, but are not limited to, medical services, long-term and short-term rental housing, and laundry and transportation services. The Department of Management Services may adopt uniform rules applicable to the executive branch agencies to implement its responsibilities under this paragraph, which rules may specify other items that may be approved, the required justification for proposed sales, and the manner in which agencies will apply for approvals.

(2)  The provisions of paragraphs (1)(d) and (e) do not apply to an individual filling a position the salary of which has been specifically fixed or limited by law. Unless specifically authorized by law, an individual filling or performing the duties of a position the salary of which has been specifically fixed or limited by law may not receive compensation from more than one appropriation, or in excess of the amount so fixed or limited by law, regardless of any additional duties performed by that individual in any capacity or position. However, this subsection does not prohibit additional compensation from an educational appropriation to any person holding a position the salary of which is specifically fixed or limited by law, provided such compensation does not exceed payment for more than one course of instruction during any one academic term and that such compensation is approved as provided in paragraphs (1)(d) and (e). Any compensation received by any person pursuant to the provisions of this subsection shall not be computed as a part of average final compensation for retirement purposes under the provisions of chapter 121.

(3)  No full-time position shall be filled by more than the equivalent of one full-time officer or employee, except when extenuating circumstances exist. Extenuating circumstances will be provided for in rules to be adopted by the Department of Management Services or by the Chief Justice, respectively.

History.--ss. 31, 35, ch. 69-106; s. 8, ch. 69-82; s. 16, ch. 71-354; s. 1, ch. 73-314; s. 1, ch. 73-326; s. 1, ch. 74-258; s. 1, ch. 75-150; s. 1, ch. 76-248; s. 1, ch. 77-66; s. 16, ch. 77-352; s. 14, ch. 81-169; s. 20, ch. 83-49; s. 9, ch. 85-68; s. 13, ch. 89-51; s. 68, ch. 92-142; s. 89, ch. 92-279; s. 33, ch. 92-319; s. 34, ch. 92-320; s. 55, ch. 92-326; s. 1173, ch. 95-147; s. 17, ch. 95-196; s. 42, ch. 95-280; s. 24, ch. 96-399; s. 5, ch. 98-196.

¹Note.--Section 112(1), ch. 96-175, provides that "[n]otwithstanding the provisions of sections 216.031, 216.181, 216.251, 216.262, and 240.271, Florida Statutes, to the contrary and pursuant to the provisions of section 216.351, Florida Statutes, but subject to any guidelines imposed in the General Appropriations Act, funds and authorized positions for the operation of programs affected by this act may be transferred by the Executive Office of the Governor between appropriation categories, budget entities, and departments as necessary to implement the act. The affected departments shall develop and publish annual operating budgets that reflect any reallocations. Any program, activity, or function transferred under the provisions of this subsection shall be considered a type two transfer under the provisions of section 20.06, Florida Statutes."

216.271  Revolving funds.--

(1)  No revolving fund may be established or increased in amount pursuant to s. 18.101(2), unless approved by the Comptroller. The purpose and uses of a revolving fund may not be changed without the prior approval of the Comptroller.

(2)  When the Comptroller approves a revolving or petty cash fund for making refunds or other payments, such fund shall be established from an account within the appropriate fund to be known as "payments for revolving funds from funds not otherwise appropriated." Reimbursements made from revolving or petty cash funds shall be made in strict accordance with the provisions of s. 215.26(2). The Comptroller may restrict the types of uses of any revolving fund established pursuant to this section.

(3)  Vouchers for reimbursement of expenditures from revolving funds established under this section shall be presented in a routine manner to the Comptroller for approval and payment, the proceeds of which shall be returned to the revolving or petty cash fund involved.

(4)  The revolving or petty cash fund authorized herein shall be properly maintained and accounted for by the agency or by the judicial branch requesting the fund and, upon the expiration of the need therefor, shall be returned in the amount originally established to the appropriate fund for credit to the payments for revolving funds account therein.

(5)  Reimbursement to the revolving fund for uninsured losses and theft may be made from the fund in which the responsible operating department is budgeted. Such reimbursement shall be submitted consistent with procedures specified by the Comptroller.

History.--s. 31, ch. 69-106; s. 17, ch. 71-354; s. 17, ch. 77-352; s. 99, ch. 79-190; s. 1, ch. 80-380; s. 12, ch. 83-132; s. 22, ch. 91-109; s. 69, ch. 92-142; s. 7, ch. 96-310.

216.272  Working Capital Trust Funds.--

(1)  There are hereby created Working Capital Trust Funds for the purpose of providing sufficient funds for the operation of data processing centers, which may include the creation of a reserve account within the Working Capital Trust Fund to pay for future information technology resource acquisitions as appropriated by the Legislature. Such funds shall be created from moneys budgeted for data processing services and equipment by those agencies to be served by the data processing center.

(2)  The funds so allocated shall be in an amount sufficient to finance the center's operation; however, each agency served by the center shall contribute an amount equal to its proportionate share of cost of operating such data processing center. Each agency utilizing the services of the data processing center shall pay such moneys into the appropriate Working Capital Trust Fund on a quarterly basis or such other basis as may be determined by the Executive Office of the Governor.

History.--s. 9, ch. 67-253; ss. 2, 3, ch. 67-371; ss. 22, 31, 35, ch. 69-106; s. 78, ch. 79-190; s. 7, ch. 83-92; s. 70, ch. 92-142; s. 4, ch. 93-278; s. 2, ch. 98-388.

Note.--Former s. 23.029.

216.275  Clearing accounts.--No clearing account may be established outside the State Treasury pursuant to s. 18.101(1) unless approved by the Treasurer during the fiscal year. Each agency, or the judicial branch, desiring to maintain a clearing account outside the State Treasury shall submit a written request to do so to the Treasurer in accordance with the format and manner prescribed by the Treasurer. The Treasurer shall maintain a listing of all clearing accounts approved during the fiscal year.

History.--s. 1, ch. 75-91; s. 18, ch. 77-352; s. 1, ch. 80-39; s. 23, ch. 91-109; s. 71, ch. 92-142.

216.281  Appropriations; construction of terms.--For the purpose of appropriation of moneys in the State Treasury, the following words shall have the meaning indicated:

(1)  "Shall be paid a salary of $_____" (or words of similar import) means the fixing of the annual rate of cash compensation to be paid to the individual filling the specified position from moneys appropriated for that purpose and shall not be construed as an appropriation or as a continuing appropriation.

(2)  "Shall be reimbursed for expenses" (or words of similar import) means that such expenses are to be paid from moneys appropriated for that purpose and shall not be construed as an appropriation or as a continuing appropriation.

History.--s. 31, ch. 69-106.

216.2815  Appropriations to nongovernmental agency or person; Auditor General may audit; public record.--Any appropriation made by the General Appropriations Act to a nongovernmental agency, corporation, or person shall be a public record, and the Auditor General may audit such appropriation. All records of the nongovernmental agency, corporation, or person with respect to the receipt and expenditure of such an appropriation shall be public records and shall be treated in the same manner as other public records are under general law. The Auditor General may subpoena any person or record when necessary in auditing an appropriation pursuant to this section.

History.--s. 24, ch. 91-109.

216.286  Appropriations; Florida Employment Opportunity Act.--Upon request of an agency, the Executive Office of the Governor may release additional General Revenue Fund appropriations in an amount not to exceed receipts deposited into the General Revenue Fund of the particular budget entity employing participants in the Florida Employment Opportunity Act, the Job Training Partnership Act, and related programs pursuant to ¹s. 409.029. Funds released under this section and trust fund receipts attributed to employing participants in these programs are appropriated for nonrecurring purposes to the budget entity's categories of appropriations generating these receipts.

History.--s. 1, ch. 89-334.

¹Note.--Repealed by s. 111, ch. 96-175.

216.292  Appropriations nontransferable; exceptions.--

(1)(a)  Funds provided in the General Appropriations Act or as otherwise expressly provided by law shall be expended only for the purpose for which appropriated, except that if deemed necessary such moneys may be transferred as provided in subsections (3), (4), and (5) when it is determined to be in the best interest of the state. Appropriations for fixed capital outlay may not be expended for any other purpose, and appropriations may not be transferred between state agencies, or between a state agency and the judicial branch, unless specifically authorized by law.

¹(b)  For the 1998-1999 fiscal year only, the Department of Children and Family Services and the Agency for Health Care Administration may transfer general revenue funds as necessary to comply with any provision of the General Appropriations Act that requires or specifically authorizes the transfer of general revenue funds between these two agencies. This paragraph is repealed on July 1, 1999.

(2)  A lump sum appropriated for a performance-based program must be distributed by the Governor for state agencies or the Chief Justice for the judicial branch into the traditional expenditure categories in accordance with s. 216.181(5)(b). At any time during the year, the agency head or Chief Justice may transfer funds between those categories with no limit on the amount of the transfer. Authorized revisions of the original approved operating budget, together with related changes, if any, must be transmitted by the state agency or by the judicial branch to the Executive Office of the Governor or the Chief Justice, the chairs of the legislative appropriations committees, the Office of Program Policy Analysis and Government Accountability, and the Auditor General. Such authorized revisions shall be consistent with the intent of the approved operating budget, shall be consistent with legislative policy and intent, and shall not conflict with specific spending policies specified in the General Appropriations Act. The Executive Office of the Governor shall forward a copy of the revisions within 7 working days to the Comptroller for entry in his or her records in the manner and format prescribed by the Executive Office of the Governor in consultation with the Comptroller. Such authorized revisions shall be consistent with the intent of the approved operating budget, shall be consistent with legislative policy and intent, and shall not conflict with specific spending policies specified in the General Appropriations Act. Additionally, subsection (3) shall not apply to programs operating under performance-based program budgeting where a lump sum was appropriated.

(3)  The head of each department or the Chief Justice of the Supreme Court, whenever it is deemed necessary by reason of changed conditions, may transfer appropriations funded from identical funding sources, except appropriations for fixed capital outlay, and transfer the amounts included within the total original approved budget and releases as furnished pursuant to ss. 216.181 and 216.192, as follows:

(a)  Between categories of appropriations within a budget entity, if no category of appropriation is increased or decreased by more than 5 percent of the original approved budget or $25,000, whichever is greater, by all action taken under this subsection.

(b)  Additionally, between budget entities within identical categories of appropriations, if no category of appropriation is increased or decreased by more than 5 percent of the original approved budget or $25,000, whichever is greater, by all action taken under this subsection.

(c)  Such authorized revisions must be consistent with the intent of the approved operating budget, must be consistent with legislative policy and intent, and must not conflict with specific spending policies specified in the General Appropriations Act.

Such authorized revisions, together with related changes, if any, in the plan for release of appropriations, shall be transmitted by the state agency or by the judicial branch to the Comptroller for entry in the Comptroller's records in the manner and format prescribed by the Executive Office of the Governor in consultation with the Comptroller. A copy of such revision shall be furnished to the Executive Office of the Governor or the Chief Justice, the chairs of the legislative committees, and the Auditor General.

(4)  The head of each department or the Chief Justice of the Supreme Court, whenever it is deemed necessary by reason of changed conditions, may transfer funds, positions, and salary rate within and between program budget entities with performance-based program appropriations as defined in s. 216.011(1)(xx). Such transfers may include appropriations from any operating category, except appropriations for fixed capital outlay. However, the total program funds, positions, and salary rate shall not be increased or decreased by more than 5 percent by all action taken under this section. Authorized revisions of the original approved operating budget, together with related changes, if any, must be transmitted by the state agency or by the judicial branch to the Executive Office of the Governor or the Chief Justice, the chairs of the legislative appropriations committees, the Office of Program Policy Analysis and Government Accountability, and the Auditor General. Such authorized revisions shall be consistent with legislative policy and intent and shall not conflict with specific spending policies specified in the General Appropriations Act. The Executive Office of the Governor shall forward a copy of the revisions within 7 working days to the Comptroller for entry in his or her records in the manner and format prescribed by the Executive Office of the Governor in consultation with the Comptroller.

(5)(a)  Transfers of appropriations for operations from the General Revenue Fund in excess of those provided in subsections (3) and (4) but within a state agency or within the judicial branch may be authorized by the commission for the executive branch and the Chief Justice for the judicial branch, pursuant to the request of the agency filed with the Executive Office of the Governor, or pursuant to the request of an entity of the judicial branch filed with the Chief Justice of the Supreme Court, if deemed necessary and in the best interest of the state and consistent with legislative policy and intent. The provisions of this paragraph are subject to the notice, review, and objection procedures set forth in s. 216.177.

(b)  When an appropriation for a named fixed capital outlay project is found to be in excess of that needed to complete that project, at the request of the Executive Office of the Governor for state agencies or the Chief Justice of the Supreme Court for the judicial branch the excess may be transferred, with the approval of the commission or the Chief Justice, to another project for which there has been an appropriation in the same fiscal year from the same fund and within the same department where a deficiency is found to exist. Further, a fixed capital outlay project may not be initiated without a specific legislative appropriation, nor may the scope of a fixed capital outlay project be changed by the transfer of funds. The provisions of this paragraph are subject to the notice, review, and objection procedures set forth in s. 216.177.

(6)  Upon request of a department to, and approval by, the Comptroller, funds appropriated may be transferred to accounts established for disbursement purposes upon release of such appropriation. Such transfer may only be made to the same appropriation category and the same funding source from which the funds are transferred.

(7)  Any transfers from the Working Capital Fund to the General Revenue Fund may be approved provided such transfers were identified or contemplated by the Legislature in the original approved budget.

(8)(a)  Should any state agency or the judicial branch become more than 90 days delinquent on reimbursements due to the Unemployment Compensation Trust Fund, the Department of Labor and Employment Security shall certify to the Comptroller the amount due; and the Comptroller shall transfer the amount due to the Unemployment Compensation Trust Fund from any funds of the agency available.

(b)  Should any state agency or the judicial branch become more than 90 days delinquent in paying the Division of Risk Management of the Department of Insurance for insurance coverage, the Department of Insurance may certify to the Comptroller the amount due; and the Comptroller shall transfer the amount due to the Division of Risk Management from any funds of the agency or the judicial branch available.

(9)  Moneys appropriated in the General Appropriations Act for the purpose of paying for services provided by the state communications system in the Department of Management Services shall be paid by the user agencies, or the judicial branch, within 45 days after the billing date. Billed amounts not paid by the user agencies, or by the judicial branch, shall be transferred by the Comptroller from the user agencies to the Communications Working Capital Trust Fund.

(10)  The Comptroller shall report all such transfers and the reasons for such transfers to the legislative appropriations committees.

(11)  Where any reorganization has been authorized by the Legislature and the necessary adjustments of appropriations and positions have not been provided in the General Appropriations Act, the Administration Commission may approve, consistent with legislative policy and intent, the necessary transfers to accomplish the purposes of such reorganization within state agencies. The Chief Justice of the Supreme Court may approve such transfers for the judicial branch.

History.--s. 31, ch. 69-106; s. 18, ch. 71-354; s. 15, ch. 81-169; s. 21, ch. 83-49; ss. 7, 8, ch. 83-332; s. 7, ch. 87-137; s. 64, ch. 87-548; s. 7, ch. 88-557; s. 14, ch. 89-51; s. 72, ch. 92-142; s. 160, ch. 92-279; s. 55, ch. 92-326; s. 14, ch. 94-249; s. 1515, ch. 95-147; ss. 3, 24, ch. 95-430; s. 3, ch. 96-420; s. 21, ch. 97-94; s. 2, ch. 97-153; s. 8, ch. 97-259; ss. 3, 38, ch. 98-46; s. 9, ch. 98-73; s. 6, ch. 98-279.

¹Note.--Section 3, ch. 98-46, amended paragraph (1)(b) "[i]n order to implement Specific Appropriations 212 through 446A of the 1998-1999 General Appropriations Act."

216.301  Appropriations; undisbursed balances.--

(1)(a)  Any balance of any appropriation, except an appropriation for fixed capital outlay, which is not disbursed but which is expended or contracted to be expended shall, at the end of each fiscal year, be certified by the head of the affected state agency or the judicial or legislative branches, on or before August 1 of each year, to the Executive Office of the Governor, showing in detail the obligees to whom obligated and the amounts of such obligations. On or before September 1 of each year, the Executive Office of the Governor shall review and approve or disapprove, consistent with legislative policy and intent, any or all of the items and amounts certified by the head of the affected state agency and shall approve all items and amounts certified by the Chief Justice of the Supreme Court for the judicial branch and by the legislative branch and shall furnish the Comptroller, the legislative appropriations committees, and the Auditor General a detailed listing of the items and amounts approved as legal encumbrances against the undisbursed balance of such appropriation. The review shall assure that trust funds have been fully maximized. Any such encumbered balance remaining undisbursed on December 31 of the same calendar year in which such certification was made shall revert to the fund from which appropriated and shall be available for reappropriation by the Legislature. In the event such certification is not made and an obligation is proven to be legal, due, and unpaid, then the obligation shall be paid and charged to the appropriation for the current fiscal year of the state agency or the legislative or judicial branch affected.

(b)  Any balance of any appropriation, except an appropriation for fixed capital outlay, for any given fiscal year remaining after charging against it any lawful expenditure shall revert to the fund from which appropriated and shall be available for reappropriation by the Legislature.

(c)  Each department and the judicial branch shall maintain the integrity of the General Revenue Fund. Appropriations from the General Revenue Fund contained in the original approved budget may be transferred to the proper trust fund for disbursement. Any reversion of appropriation balances from programs which receive funding from the General Revenue Fund and trust funds shall be transferred to the General Revenue Fund within 15 days after such reversion, unless otherwise provided by federal or state law, including the General Appropriations Act. The Executive Office of the Governor or the Chief Justice of the Supreme Court shall determine the state agency or judicial branch programs which are subject to this paragraph. This determination shall be subject to the legislative consultation and objection process in this chapter. The Education Enhancement Trust Fund shall not be subject to the provisions of this section.

(2)(a)  Any balance of any appropriation for fixed capital outlay not disbursed but expended or contracted or committed to be expended shall, at the end of each fiscal year, be certified by the head of the affected state agency or the legislative or judicial branch, on or before August 1 of each year, to the Executive Office of the Governor, showing in detail the commitment or to whom obligated and the amount of such commitment or obligation. On or before September 1 of each year, the Executive Office of the Governor shall review and approve or disapprove, consistent with legislative policy and intent, any or all of the items and amounts certified by the head of the affected state agency and shall approve all items and amounts certified by the Chief Justice of the Supreme Court and by the legislative branch and shall furnish the Comptroller, the legislative appropriations committees, and the Auditor General a detailed listing of the items and amounts approved as legal encumbrances against the undisbursed balances of such appropriations. In the event such certification is not made and the balance of the appropriation has reverted and the obligation is proven to be legal, due, and unpaid, then the same shall be presented to the Legislature for its consideration.

(b)  Such certification as herein required shall be in the form and on the date approved by the Executive Office of the Governor. Any balance not so certified shall revert to the fund from which appropriated and shall be available for reappropriation.

(3)  Notwithstanding the provisions of subsection (2), the unexpended balance of any appropriation for fixed capital outlay subject to but not under the terms of a binding contract or a general construction contract prior to February 1 of the second fiscal year, or the third fiscal year if it is for an educational facility as defined in chapter 235 or a construction project of the Board of Regents, of the appropriation shall revert on February 1 of such year to the fund from which appropriated and shall be available for reappropriation. The Executive Office of the Governor shall, not later than February 20 of each year, furnish the Comptroller, the legislative appropriations committees, and the Auditor General a report listing in detail the items and amounts reverting under the authority of this subsection, including the fund to which reverted and the agency affected.

History.--s. 31, ch. 69-106; s. 8, ch. 69-82; s. 19, ch. 71-354; s. 5, ch. 75-243; s. 19, ch. 77-352; s. 16, ch. 81-169; s. 22, ch. 83-49; s. 9, ch. 83-332; s. 65, ch. 87-548; s. 9, ch. 90-203; s. 89, ch. 91-45; s. 25, ch. 91-109; s. 73, ch. 92-142; s. 26, ch. 95-269.

216.311  Unauthorized contracts in excess of appropriations; penalty.--

(1)  No agency or branch of state government shall contract to spend, or enter into any agreement to spend, any moneys in excess of the amount appropriated to such agency or branch unless specifically authorized by law, and any contract or agreement in violation of this chapter shall be null and void.

(2)  Any person who willfully contracts to spend, or enters into an agreement to spend, any money in excess of the amount appropriated to the agency or branch for whom the contract or agreement is executed is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.

History.--ss. 15, 31, 35, ch. 69-106; s. 19, ch. 71-354; s. 66, ch. 73-333; s. 20, ch. 77-352; s. 100, ch. 79-190; s. 106, ch. 79-222; s. 26, ch. 91-224; s. 74, ch. 92-142.

216.321  Construction of chapter 216 as unauthorized expenditures and disbursements.--Nothing contained in any legislative budget or operating budget shall be construed to be an administrative or legislative construction affirming the existence then of the lawful authority to make an expenditure or disbursement for any purpose not otherwise authorized by laws of the particular agency, judicial branch, or legislative branch and the general laws relating to the expenditure or disbursement of public funds.

History.--s. 31, ch. 69-106; s. 75, ch. 92-142.

216.331  Disbursement of state moneys.--Except as provided in s. 17.076, s. 253.025(14), s. 259.041(17), s. 717.124(5), s. 732.107(6), or s. 733.816(5), all moneys in the State Treasury shall be disbursed by state warrant, drawn by the Comptroller upon the State Treasury and payable to the ultimate beneficiary. This authorization shall include electronic disbursement.

History.--s. 31, ch. 69-106; s. 3, ch. 81-277; s. 6, ch. 85-61; s. 2, ch. 89-291; s. 7, ch. 89-299; s. 4, ch. 91-56; s. 12, ch. 94-240; s. 24, ch. 96-301.

216.341  Disbursement of county health department trust funds.--County health department trust funds may be expended by the Department of Health for the respective county health departments in accordance with budgets and plans agreed upon by the county authorities of each county and the Department of Health. The limitations on appropriations provided in s. 216.262(1) shall not apply to county health department trust funds.

History.--s. 31, ch. 69-106; s. 18, ch. 95-196; s. 24, ch. 97-101; s. 13, ch. 97-237.

216.345  Professional or other organization membership dues; payment.--

(1)  A state department, agency, bureau, commission, or other component of state government, or the judicial branch, upon approval by the head or the designated agent thereof, may utilize state funds for the purpose of paying dues for membership in a professional or other organization only when such membership is essential to the statutory duties and responsibilities of the state agency.

(2)  Upon certification by a professional or other organization that it does not accept institutional memberships, the agency or branch may authorize the use of state funds for the payment of individual membership dues when such membership is essential to the statutory duties and responsibilities of the state agency or judicial branch by which the individual is employed. However, approval shall not be granted to pay membership dues for maintenance of an individual's professional or trade status in any association or organization, except in those instances where agency or branch membership is necessary and purchase of an individual membership is more economical.

(3)  Each agency and the judicial branch shall promulgate specific criteria to be used to determine justification for payment of such membership dues.

(4)  Payments for membership dues are exempt from the provisions of part I of chapter 287.

History.--s. 1, ch. 74-91; s. 1, ch. 77-39; s. 101, ch. 79-190; s. 5, ch. 88-384; s. 76, ch. 92-142; s. 1174, ch. 95-147; s. 19, ch. 95-196.

216.346  Contracts between state agencies; restriction on overhead or other indirect costs.--In any contract between state agencies, including any contract involving the State University System or the State Community College System, the agency receiving the contract or grant moneys shall charge no more than 5 percent of the total cost of the contract or grant for overhead or indirect costs or any other costs not required for the payment of direct costs.

History.--s. 26, ch. 91-109.

216.347  Disbursement of grants and aids appropriations for lobbying prohibited.--A state agency, a water management district, or the judicial branch may not authorize or make any disbursement of grants and aids appropriations pursuant to a contract or grant to any person or organization unless the terms of the grant or contract prohibit the expenditure of funds for the purpose of lobbying the Legislature, the judicial branch, or a state agency. The provisions of this section are supplemental to the provisions of s. 11.062 and any other law prohibiting the use of state funds for lobbying purposes. However, for the purposes of this section and s. 11.062, the payment of funds for the purpose of registering as a lobbyist shall not be considered a lobbying purpose.

History.--s. 27, ch. 91-109; s. 77, ch. 92-142.

216.3475  Maximum rate of payment for services funded under General Appropriations Act or awarded on a noncompetitive basis.--A person or entity that is designated by the General Appropriations Act, or that is awarded funding on a noncompetitive basis, to provide services for which funds are appropriated by that act may not receive a rate of payment in excess of the competitive prevailing rate for those services unless expressly authorized in the General Appropriations Act.

History.--s. 28, ch. 91-109.

¹216.349  Financial review of grants and aids appropriations; audit or attestation statement.--

(1)  Before disbursing any funds from a grants and aids appropriation pursuant to a grant or contract, the state agency, or the judicial branch, authorized by the appropriations act to administer the funds and the Comptroller must independently ensure that the proposed expenditure is in accordance with all legal and regulatory requirements and find that the terms of the grant or contract specifically prohibit the use of funds for the purpose of lobbying the Legislature, the judicial branch, or a state agency.

(2)  Any local governmental entity, nonprofit organization, or for-profit organization that is awarded funds from a grants and aids appropriation by a state agency shall:

(a)  If the amounts received exceed $100,000, have an audit performed in accordance with the rules of the Auditor General promulgated pursuant to s. 11.45;

(b)  If the amounts received exceed $25,000 but do not exceed $100,000, have an audit performed in accordance with the rules of the Auditor General promulgated pursuant to s. 11.45 or have a statement prepared by an independent certified public accountant which attests that the receiving entity or organization has complied with the provisions of the grant; or

(c)  If the amounts received do not exceed $25,000, have the head of the entity or organization attest, under penalties of perjury, that the entity or organization has complied with the provisions of the grant.

All audits performed or attestation statements prepared under this subsection shall be filed with the granting agency and with the Auditor General.

History.--s. 29, ch. 91-109; s. 78, ch. 92-142; s. 3, ch. 98-91.

¹Note.--Repealed effective July 1, 2000, by s. 3, ch. 98-91.

¹216.3491  Florida Single Audit Act.--

(1)  The purposes of the section are to:

(a)  Establish uniform state audit requirements for state financial assistance provided by state agencies to nonstate entities to carry out state projects.

(b)  Promote sound financial management, including effective internal controls, with respect to state financial assistance administered by nonstate entities.

(c)  Promote audit economy and efficiency by relying to the extent possible on already required audits of federal financial assistance provided to nonstate entities.

(d)  Provide for identification of state financial assistance transactions in the appropriations act, state accounting records, and recipient organization records.

(e)  Promote improved coordination and cooperation within and between affected state agencies making state awards and nonstate entities receiving state awards.

(f)  Ensure, to the maximum extent possible, that state agencies monitor, use, and followup on audits of state financial assistance provided to nonstate entities.

(2)  Definitions; as used in this section, the term:

(a)  "Audit threshold" means the amount to use in determining when a state single audit of a nonstate entity shall be conducted in accordance with this section. Each nonstate entity that expends a total amount of state awards equal to or in excess of $300,000 in any fiscal year of such nonstate entity shall be required to have a state single audit for such fiscal year in accordance with the requirements of this section. Every 2 years the Auditor General, after consulting with the Executive Office of the Governor, the Comptroller, and all state agencies that provide state financial assistance to nonstate entities, shall review the amount for requiring audits under this section and may adjust such dollar amount consistent with the purpose of this section.

(b)  "Auditing standards" means the auditing standards as stated in the rules of the Auditor General as applicable to for-profit organizations, nonprofit organizations, or local governmental entities.

(c)  "Catalog of State Financial Assistance" means a listing of all major state projects and other state projects. The Catalog of State Financial Assistance shall be issued by the Executive Office of the Governor after conferring with the Comptroller and all state agencies that provide state financial assistance to nonstate entities. The Catalog of State Financial Assistance shall include for each listed state project: the responsible state agency; standard state project number identifier; official title; legal authorization; and description of the state project, including objectives, restrictions, application and awarding procedures, and other relevant information determined necessary.

(d)  "Financial reporting package" means the nonstate entities' financial statements, Schedule of State Financial Assistance, auditor's reports, management letter, auditee's written responses or corrective action plan, correspondence on followup of prior years' corrective actions taken, and such other information determined by the Auditor General to be necessary and consistent with the purposes of this section.

(e)  "Federal financial assistance" means financial assistance from federal sources passed through the state and provided to nonstate entities to carry out a federal program. "Federal financial assistance" includes all types of federal assistance as defined in applicable United States Office of Management and Budget circulars.

(f)  "For-profit organization" means any organization or individual that received a state award but is not a local governmental entity or a nonprofit organization.

(g)  "Independent auditor" means an external state or local government auditor or a certified public accountant who meets the independence standards.

(h)  "Internal control over state projects" means a process, effected by an entity's management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories:

1.  Effectiveness and efficiency of operations.

2.  Reliability of financial operations.

3.  Compliance with applicable laws and regulations.

(i)  "Local governmental entity" means a county agency, municipality, or special district or any other entity (other than a district school board or community college), however styled, which independently exercises any type of governmental function.

(j)  "Major state project" means any state project meeting the criteria as stated in the rules of the Executive Office of the Governor. Such criteria shall be established after consultation with the Comptroller and appropriate state agencies that make state awards and shall consider the amount of state project expenditures or expenses or inherent risks. Each major state project shall be audited in accordance with the requirements of this section.

(k)  "Nonprofit organization" means any corporation, trust, association, cooperative, or other organization that:

1.  Is operated primarily for scientific, educational service, charitable, or similar purpose in the public interest;

2.  Is not organized primarily for profit;

3.  Uses net proceeds to maintain, improve, or expand the operations of the organization; and

4.  Has no part of its income or profit distributable to its members, directors, or officers.

(l)  "Nonstate entity" means a local governmental entity, nonprofit organization, or for-profit organization that receives a state award.

(m)  "Recipient" means a nonstate entity that receives a state award directly from a state awarding agency.

(n)  "Schedule of State Financial Assistance" means a document prepared in accordance with the rules of the Comptroller and included in each financial reporting package required by this section.

(o)  "State award" means state financial assistance provided to a nonstate entity to carry out a state project.

(p)  "State awarding agency" means the state agency that provided state financial assistance to the nonstate entity for purposes of carrying out a state project.

(q)  "State financial assistance" means financial assistance from state resources, not including federal financial assistance, provided to nonstate entities to carry out a state project. "State financial assistance" includes all types of state assistance as stated in the rules of the Executive Office of the Governor established in consultation with the Comptroller and appropriate state agencies that make state awards. It includes state awards made directly by state awarding agencies or indirectly by recipients of state awards or subrecipients. It does not include procurement contracts, under state awards, used to buy goods or services from vendors. Audits of such procurement contracts with vendors are outside of the scope of this section. Also, audits of contracts to operate state-government-owned and contractor-operated facilities are excluded from the audit requirements of this section.

(r)  "State matching" means state awards provided to nonstate entities to be used to meet federal financial participation matching requirements of federal programs.

(s)  "State project" means all state awards to a nonstate entity assigned a single state project number identifier in the Catalog of State Financial Assistance.

(t)  "State Projects Compliance Supplement" means a document issued by the Executive Office of the Governor, in consultation with the Comptroller and all state agencies that make state awards. The State Projects Compliance Supplement shall identify each major state project and other state projects, the significant compliance requirements, eligibility requirements, matching requirements, suggested audit procedures, and other relevant information determined necessary.

(u)  "State project-specific audit" means an audit of one state project in accordance with the requirements of this section.

(v)  "State single audit" means an audit of a nonstate entity's financial statements and state awards. Such audits shall be conducted in accordance with the auditing standards as stated in the rules of the Auditor General.

(w)  "Subrecipient" means a nonstate entity that receives a state award through another nonstate entity, but does not include an individual who receives state financial assistance through such state awards.

(x)  "Vendor" means a dealer, distributor, merchant, or other seller providing goods or services that are required for the conduct of a state project. These goods or services may be for an organization's own use or for the use of beneficiaries of the state project.

(3)  The Executive Office of the Governor shall:

(a)  Upon conferring with the Comptroller and all state agencies that make state awards, adopt rules necessary to provide appropriate guidance to state awarding agencies, recipients and subrecipients, and independent auditors of state financial assistance relating to the requirements of this section, including:

1.  The types or classes of financial assistance considered to be state financial assistance which would be subject to the requirements of this section. This would include guidance to assist in identifying when the state agency or recipient has contracted with a vendor rather than with a recipient or subrecipient.

2.  The criteria for identifying a major state project.

3.  The criteria for selecting state projects for audits based on inherent risk.

(b)  Be responsible for coordinating the initial preparation and subsequent revisions of the Catalog of State Financial Assistance after consultation with the Comptroller and all state agencies that award state financial assistance to nonstate entities.

(c)  Be responsible for coordinating the initial preparation and subsequent revisions of the State Projects Compliance Supplement, after consultation with the Comptroller and all state agencies that award state financial assistance to nonstate entities.

(4)  The Comptroller shall:

(a)  Make enhancements to the state's accounting system to provide for the:

1.  Recording of state financial assistance and federal financial assistance appropriations and expenditures as separate categories within the state awarding agencies' operating funds.

2.  Recording of state project number identifiers, as provided in the Catalog of State Financial Assistance, for state awards.

3.  Establishment and recording of an identification code for each financial transaction, including state agencies' awards of state financial assistance and federal financial assistance, as to the corresponding type or organization that is party to the transaction (e.g., other governmental agencies, nonprofit organizations, and for-profit organizations).

(b)  Upon conferring with the Executive Office of the Governor and all state agencies that make state awards, adopt rules necessary to provide appropriate guidance to state awarding agencies, recipients and subrecipients, and independent auditors of state financial assistance relating to the format for the Schedule of State Financial Assistance.

(c)  Perform any inspections, reviews, investigations, or audits of state financial assistance considered necessary in carrying out the Comptroller's legal responsibilities for state financial assistance or to comply with the requirements of this section.

(5)  Each state agency that makes state awards shall:

(a)  Provide for each state award to a recipient information needed by the recipient to comply with the requirements of this section, including:

1.  The audit and accountability requirements for state projects as stated in this section and applicable rules of the Executive Office of the Governor, rules of the Comptroller, and rules of the Auditor General.

2.  Information from the Catalog of State Financial Assistance, including the standard state project number identifier; official title; legal authorization; and description of the state project including objectives, restrictions, and other relevant information determined necessary.

3.  Information from the State Projects Compliance Supplement, including the significant compliance requirements, eligibility requirements, matching requirements, suggested audit procedures, and other relevant information determined necessary.

(b)  Require the recipient, as a condition of receiving state financial assistance, to allow the state awarding agency, the Comptroller, and the Auditor General access to the recipient's records and the recipient's independent auditor's working papers as necessary for complying with the requirements of this section.

(c)  Notify the recipient that this section does not limit the authority of the state awarding agency to conduct or arrange for the conduct of additional audits or evaluations of state financial assistance or limit the authority of any state agency inspector general, the Auditor General, or any other state official.

(d)  Be provided one copy of each financial reporting package prepared in accordance with the requirement of this section.

(e)  Review the recipient financial reporting package, including the management letters and corrective action plans, to the extent necessary to determine whether timely and appropriate corrective action has been taken with respect to audit findings and recommendations pertaining to state awards made by the state agency.

(6)  As a condition of receiving state financial assistance, each recipient that provides state financial assistance to a subrecipient shall:

(a)  Provide for each state award to a subrecipient information needed by the subrecipient to comply with the requirements of this section, including:

1.  Identification of the state awarding agency.

2.  The audit and accountability requirements for state projects as stated in this section and applicable rules of the Executive Office of the Governor, rules of the Comptroller, and rules of the Auditor General.

3.  Information from the Catalog of State Financial Assistance, including the standard state project number identifier; official title; legal authorization; and description of the state project, including objectives, restrictions, and other relevant information.

4.  Information from the State Projects Compliance Supplement including the significant compliance requirements, eligibility requirements, matching requirements, and suggested audit procedures, and other relevant information determined necessary.

(b)  Review the subrecipient audit reports, including the management letters, to the extent necessary to determine whether timely and appropriate corrective action has been taken with respect to audit findings and recommendations pertaining to state awards made by the state agency.

(c)  Perform such other procedures as specified in terms and conditions of the written agreement with the state awarding agency including any required monitoring of the subrecipient's use of state financial assistance through onsite visits, limited scope audits, or other specified procedures.

(d)  Require subrecipients, as a condition of receiving state financial assistance, to permit the independent auditor of the recipient, the state awarding agency, the Comptroller, and the Auditor General access to the subrecipient's records and the subrecipient's independent auditor's working papers as necessary to comply with the requirements of this section.

(7)  Each recipient or subrecipient of state financial assistance shall obtain an audit that complies with the following:

(a)  Each nonstate entity that receives state awards and meets audit threshold requirements, in any fiscal year of the nonstate entity, as stated in the rules of the Auditor General, shall have a state single audit conducted for such fiscal year in accordance with the requirements of this act and with additional requirements established in rules of the Executive Office of the Governor, rules of the Comptroller, and rules of the Auditor General. If only one state project is involved in a nonstate entity's fiscal year, the nonstate entity may elect to require only a state project-specific compliance audit of the state project for that fiscal year.

(b)  Each nonstate entity that receives state awards and does not meet the threshold requirements, in any fiscal year of the nonstate entity, as stated in this law or the rules of the Auditor General is exempt for such fiscal year from the state single audit requirements of this section. However, such nonstate entity must meet terms and conditions specified in the written agreement with the state awarding agency.

(c)  Regardless of the amount of the state award, the provisions of this section do not exempt a nonstate entity from compliance with provisions of law relating to maintaining records concerning state awards to such nonstate entity or allowing access and examination of those records by the state awarding agency, the Comptroller, or the Auditor General.

(d)  Audits conducted pursuant to this section shall be performed annually.

(e)  Audits conducted pursuant to this section shall be conducted by independent auditors in accordance with auditing standards as stated in rules of the Auditor General.

(f)  Upon completion of the audit as required by this section, a copy of the recipient's financial reporting package shall be filed with the state awarding agency and the Auditor General. Upon completion of the audit as required by this section, a copy of the subrecipient's financial reporting package shall be filed with the recipient that provided the state financial assistance. The financial reporting package shall be filed in accordance with the rules of the Auditor General.

(g)  All financial reporting packages prepared pursuant to the requirements of this section shall be available for public inspection.

(h)  If an audit conducted pursuant to this section discloses any significant audit findings relating to state financial assistance, including material noncompliance with individual major state project compliance requirements or reportable conditions in internal controls of the nonstate entity, the nonstate entity shall submit as part of the audit package to the state awarding agency a plan for corrective action to eliminate such audit findings or a statement describing the reasons that corrective action is not necessary.

(i)  An audit conducted in accordance with this section is in addition to any audit of federal awards required by the federal Single Audit Act and other federal laws and regulations. To the extent that such federally required audits provide the state awarding agency with information it requires to carry out its responsibilities under state law or other guidance, a state agency shall rely upon and use that information.

(j)  This section does not prohibit the state awarding agency from including terms and conditions in the written agreement which require additional assurances that state awards meet the applicable requirements of laws, regulations, and other compliance rules.

(k)  A state awarding agency that provides state awards to nonstate entities and conducts or arranges for audits of state awards that are in addition to the audits conducted under this act shall, consistent with other applicable law, arrange for funding the full cost of such additional audits.

(8)  The independent auditor when conducting a state single audit of recipients or subrecipients shall:

(a)  Determine whether the nonstate entity's financial statements are presented fairly in all material respects in conformity with generally accepted accounting principles.

(b)  Determine whether state awards shown on the Schedule of State Financial Assistance are presented fairly in all material respects in relation to the nonstate entity's financial statements taken as a whole.

(c)  With respect to internal controls pertaining to each major state project:

1.  Obtain an understanding of internal controls;

2.  Assess control risk;

3.  Perform tests of controls unless the controls are deemed to be ineffective; and

4.  Determine whether the nonstate entity has internal controls in place to provide reasonable assurance of compliance with the provisions of laws, regulations, and other rules pertaining to state awards that have a material effect on each major state project.

(d)  Determine whether each major state project complied with the provisions of laws, rules, and guidelines as identified in the State Projects Compliance Supplement, or otherwise identified by the state awarding agency, which have a material effect on each major state project. When major state projects are less than 50 percent of the nonstate entity's total expenditures for all state awards, the auditor shall select and test additional state projects as major state projects as necessary to achieve audit coverage of at least 50 percent of the expenditures for all state awards to the nonstate entity. Additional state projects needed to meet the 50-percent requirement may be selected on an inherent risk basis as stated in the rules of the Executive Office of the Governor.

(e)  Report on the results of any audit conducted pursuant to this section in accordance with the rules of the Executive Office of the Governor, rules of the Comptroller, and rules of the Auditor General. Audit reports shall include summaries of the auditor's results regarding the nonstate entity's financial statements; Schedule of State Financial Assistance; internal controls; and compliance with laws, rules, and other compliance guidance.

(f)  Issue a management letter as prescribed in the rules of the Auditor General.

(g)  Upon notification by the nonstate entity, make available the working papers relating to the audit conducted pursuant to the requirements of this section to the state awarding agency, the Comptroller, or the Auditor General for review or copying.

(9)  The Auditor General shall:

(a)  Have the authority to audit state financial assistance provided to any nonstate entity when determined necessary by the Auditor General or when directed by the Legislative Auditing Committee.

(b)  Adopt rules that state the auditing standards that independent auditors are to follow for audits of nonstate entities required by this section.

(c)  Adopt rules that describe the contents and the filing deadlines for the financial reporting package.

(d)  Provide technical advice upon request of the Comptroller, Executive Office of the Governor, and state agencies relating to financial reporting and audit responsibilities contained in this section.

(e)  Be provided one copy of each financial reporting package prepared in accordance with the requirements of this section.

(f)  Perform ongoing reviews of a sample of financial reporting packages filed pursuant to the requirements of this section to determine compliance with the reporting requirements of this section and applicable rules of the Executive Office of the Governor, rules of the Comptroller, and rules of the Auditor General.

History.--s. 2, ch. 98-91.

¹Note.--

A.  Effective July 1, 2000.

B.  Section 5, ch. 98-91, provides that "[t]his act applies to any nonstate entity fiscal year beginning on or after July 1, 2000."

216.3505  Refinancing of bonds.--The Division of Bond Finance of the State Board of Administration is hereby authorized to refinance any or all bonds previously issued pursuant to the provisions of s. 11(d), Art. VII of the State Constitution, and all projects that have been built or are scheduled to be built with the proceeds of bonds previously issued pursuant to the provisions of s. 11(d), Art. VII of the State Constitution are hereby approved in accordance with the provisions of s. 11(e), Art. VII of the State Constitution for the purposes of one or more refinancings of any or all of such bonds as may be determined by the Division of Bond Finance. The bonds authorized to be issued shall not be counted towards any statutory limit on the dollar amount of bonds which may be issued for any bond program.

History.--s. 14, ch. 95-396.

¹216.351  Subsequent inconsistent laws.--Subsequent inconsistent laws shall supersede this chapter only to the extent that they do so by express reference to this section.

History.--s. 31, ch. 69-106.

¹Note.--Section 112(1) and (2), ch. 96-175, provides that:

"(1)  Notwithstanding the provisions of sections 216.031, 216.181, 216.251, 216.262, and 240.271, Florida Statutes, to the contrary and pursuant to the provisions of section 216.351, Florida Statutes, but subject to any guidelines imposed in the General Appropriations Act, funds and authorized positions for the operation of programs affected by this act may be transferred by the Executive Office of the Governor between appropriation categories, budget entities, and departments as necessary to implement the act. The affected departments shall develop and publish annual operating budgets that reflect any reallocations. Any program, activity, or function transferred under the provisions of this subsection shall be considered a type two transfer under the provisions of section 20.06, Florida Statutes.

"(2)  Notwithstanding the provisions of section 216.181, Florida Statutes, and pursuant to the provisions of section 216.351, Florida Statutes, but subject to any requirements imposed in the General Appropriations Act, the Comptroller, upon the request of the Executive Office of the Governor, shall transfer or reallocate funds to or among accounts established for disbursement purposes as necessary to implement this act. The departments shall maintain records to account for the original appropriation and shall submit legislative budget requests which reflect the transfer of funds between expenditure categories which have been made in order to implement this act."