HB 1123

1	A bill to be entitled
2	An act relating to government accountability; creating s.
3	11.901, F.S., the Florida Government Accountability Act;
4	creating s. 11.902, F.S.; providing definitions; creating
5	s. 11.903, F.S.; authorizing the Legislature to create one
6	or more Legislative Sunset Advisory Committees; providing
7	for appointment, qualifications, and terms of committee
8	members; providing for organization and procedure;
9	creating s. 11.904, F.S.; providing for the employment of
10	staff; creating s. 11.905, F.S.; providing a schedule for
11	abolishing state agencies and advisory committees;
12	creating s. 11.9055, F.S.; providing for the abolition of
13	state agencies under certain circumstances; requiring
14	legislative findings; providing requirements for certain
15	legislative budget requests; creating s. 11.906, F.S.;
16	prescribing required content for agency reports to the
17	committee; amending s. 11.907, F.S.; providing for review
18	of agencies and their advisory committees by the Office of
19	Program Policy Analysis and Government Accountability;
20	creating s. 11.908, F.S.; prescribing duties of the
21	committee in reviewing reports, consulting with other
22	legislative entities, holding public hearings, and making
23	a report and recommendations to the legislative leadership
24	with respect to agencies scheduled for abolition; creating
25	s. 11.910, F.S.; providing review criteria; creating s.
26	11.911, F.S.; specifying recommendation options; creating
27	s. 11.917, F.S.; providing procedures after termination;
28	providing for issuance of subpoenas; creating s. 11.919,
29	F.S.; providing for assistance of and access to state
30	agencies; creating s. 11.920, F.S.; providing
31	applicability with respect to certain rights, penalties,
32	liabilities, and proceedings; amending s. 216.013, F.S.;
33	providing requirements with respect to performance
34	measures and standards identified as part of long-range
35	program plans; amending s. 216.023, F.S.; requiring that
36	performance measures and standards and outsourcing cost-
37	benefit and business case analyses identify impacts on
38	agency activities; creating a working group to develop
39	instructions for agencies regarding the computation of
40	activity and unit cost information required to be included
41	in legislative budget requests; providing appropriations;
42	providing an effective date.
43
44	Be It Enacted by the Legislature of the State of Florida:
45
46	Section 1.  Section 11.901, Florida Statutes, is created to
47	read:
48	11.901  Short title.--Sections 11.901-11.920 may be cited
49	as the "Florida Government Accountability Act."
50	Section 2.  Section 11.902, Florida Statutes, is created to
51	read:
52	11.902  Definitions.--As used in ss. 11.901-11.920, the
53	term:
54	(1)  "State agency" or "agency" means a department as
55	defined in s. 20.03(2) or any other administrative unit of state
56	government scheduled for termination and prior review under this
57	chapter.
58	(2)  "Advisory committee" means any examining and licensing
59	board, council, advisory council, committee, task force,
60	coordinating council, commission, or board of trustees as
61	defined in s. 20.03(3), (7), (8), (9), (10), or (12) or any
62	group, by whatever name, created to provide advice or
63	recommendations to one or more agencies, departments, divisions,
64	bureaus, boards, sections, or other units or entities of state
65	government.
66	(3)  "Committee" means any Legislative Sunset Advisory
67	Committee appointed pursuant to s. 11.903.
68	Section 3.  Section 11.903, Florida Statutes, is created to
69	read:
70	11.903  Legislative Sunset Advisory Committees.--
71	(1)  The Senate and House of Representatives may, pursuant
72	to the rules of each house, appoint one or more standing or
73	select committees as a Legislative Sunset Advisory Committee to
74	advise the Legislature regarding the agency sunsets required by
75	ss. 11.901-11.920.
76	(2)  The Senate and House of Representatives may, pursuant
77	to the joint rules of both houses, appoint one or more joint
78	committees as a Legislative Sunset Advisory Committee to advise
79	the Legislature regarding the agency sunsets required by ss.
80	11.901-11.920.
81	(3)  Members shall serve terms of 2 years.
82	(4)  Initial appointments shall be made not later than
83	November 30, 2006, and subsequent appointments shall be made not
84	later than January 15 of the year following each organization
85	session of the Legislature.
86	(5)  If a legislative member ceases to be a member of the
87	house from which he or she was appointed, the member vacates his
88	or her membership on the committee.
89	Section 4.  Section 11.904, Florida Statutes, is created to
90	read:
91	11.904  Staff.--The Senate and the House of Representatives
92	may each employ staff to work for the chair and vice chair of
93	the committee on matters related to committee activities. The
94	Auditor General and the Office of Program Policy Analysis and
95	Government Accountability shall assist the committee in
96	conducting its review under s. 11.910.
97	Section 5.  Section 11.905, Florida Statutes, is created to
98	read:
99	11.905  Schedule for reviewing state agencies and advisory
100	committees.--The following state agencies, including their
101	advisory committees, or the following advisory committees of
102	agencies shall be reviewed according to the following schedule:
103	(1)  Reviewed July 1, 2008:
104	(a)  Statutorily created responsibilities of the Fish and
105	Wildlife Conservation Commission.
106	(b)  Department of Agriculture and Consumer Services.
107	(c)  Department of Citrus, including the Citrus Commission.
108	(d)  Department of Environmental Protection.
109	(e)  Department of Highway Safety and Motor Vehicles.
110	(f)  Water management districts.
111	(2)  Reviewed July 1, 2009:
112	(a)  Department of Children and Family Services.
113	(b)  Department of Community Affairs.
114	(c)  Department of Management Services.
115	(d)  Department of State.
116	(3)  Reviewed July 1, 2010:
117	(a)  Advisory committees for the Florida Community College
118	System.
119	(b)  Advisory committees for the State University System.
120	(c)  Agency for Workforce Innovation.
121	(d)  Department of Education.
122	(e)  Department of the Lottery.
123	(4)  Reviewed July 1, 2011:
124	(a)  Agency for Health Care Administration.
125	(b)  Agency for Persons with Disabilities.
126	(c)  Department of Elderly Affairs.
127	(d)  Department of Health.
128	(5)  Reviewed July 1, 2012:
129	(a)  Department of Business and Professional Regulation.
130	(b)  Department of Transportation.
131	(c)  Department of Veterans' Affairs.
132	(6)  Reviewed July 1, 2013:
133	(a)  Advisory committees for the State Board of
134	Administration.
135	(b)  Department of Financial Services, including the
136	Financial Services Commission.
137	(c)  Department of Revenue.
138	(7)  Reviewed July 1, 2014:
139	(a)  Department of Corrections.
140	(b)  Department of Juvenile Justice.
141	(c)  Department of Law Enforcement.
142	(d)  Department of Legal Affairs.
143	(e)  Justice Administrative Commission.
144	(f)  Parole Commission.
145	(8)  Reviewed July 1, 2015:
146	(a)  Executive Office of the Governor.
147	(b)  Florida Public Service Commission.
148	Section 6.  Section 11.9055, Florida Statutes, is amended
149	to read:
150	Section 11.9055  Abolition of state agencies and advisory
151	committees.--
152	(1)  An agency subject to review by the Legislative
153	Committee on Sunset Review shall be abolished on June 30
154	following the date of review specified in s.11.905, unless the
155	Legislature continues the agency or advisory committee; however,
156	an agency may not be abolished unless the Legislature finds,
157	pursuant to law, that all state laws the agency had
158	responsibility to implement or enforce have been repealed,
159	revised, or reassigned to another remaining agency and that
160	adequate provision has been made for the transfer to a successor
161	agency of all duties and obligations relating to bonds, loans,
162	promissory notes, lease purchase agreements, installment sales
163	contracts, certificates of participation, master equipment
164	financing agreements, or any other form of indebtedness such
165	that security therefor and the rights of bondholders or holders
166	of other indebtedness are not impaired.
167	(2)  If the Legislature does not take action before the
168	date of review to continue the agency or advisory committee, the
169	agency shall submit its legislative budget request consistent
170	with recommendations of the appropriate Legislative Committee on
171	Sunset Review or any law transferring the agency's functions to
172	other entities.
173	Section 7.  Section 11.906, Florida Statutes, is created to
174	read:
175	11.906  Agency report to committee.--Not later than January
176	1 of the year preceding the year in which a state agency and its
177	advisory committees are scheduled to be reviewed, the agency
178	shall provide the committee with a report that includes:
179	(1)  The performance measures for each program and activity
180	as provided in s. 216.011 and 3 years of data for each measure
181	that provides actual results for the immediately preceding 2
182	years and projected results for the current fiscal year.
183	(2)  An explanation of factors that have contributed to any
184	failure to achieve the legislative standards.
185	(3)  The promptness and effectiveness with which the agency
186	disposes of complaints concerning persons affected by the
187	agency.
188	(4)  The extent to which the agency has encouraged
189	participation by the public in making its rules and decisions as
190	opposed to participation solely by those it regulates and the
191	extent to which public participation has resulted in rules
192	compatible with the objectives of the agency.
193	(5)  The extent to which the agency has complied with
194	applicable requirements of state law and applicable rules
195	regarding purchasing goals and programs for historically
196	underutilized businesses.
197	(6)  A statement of any statutory objectives intended for
198	each program and activity, the problem or need that the program
199	and activity were intended to address, and the extent to which
200	these objectives have been achieved.
201	(7)  An assessment of the extent to which the jurisdiction
202	of the agency and its programs overlap or duplicate those of
203	other agencies and the extent to which the programs can be
204	consolidated with those of other agencies.
205	(8)  An assessment of less restrictive or alternative
206	methods of providing services for which the agency is
207	responsible which would reduce costs or improve performance
208	while adequately protecting the public.
209	(9)  An assessment of the extent to which the agency has
210	corrected deficiencies and implemented recommendations contained
211	in reports of the Auditor General, the Office of Program Policy
212	Analysis and Government Accountability, legislative interim
213	studies, and federal audit entities.
214	(10)  The extent to which the agency enforces laws relating
215	to potential conflicts of interest of its employees.
216	(11)  The extent to which the agency complies with public
217	records and public meetings requirements under chapters 119 and
218	286 and s. 24, Art. I of the State Constitution.
219	(12)  The extent to which alternative program-delivery
220	options, such as privatization or insourcing, have been
221	considered to reduce costs or improve services to state
222	residents.
223	(13)  Recommendations to the committee for statutory or
224	budgetary changes that would improve program operations, reduce
225	costs, or reduce duplication.
226	(14)  The effect of federal intervention or loss of federal
227	funds if the agency, program, or activity is abolished.
228	(15)  A list of all advisory committees, including those
229	established in statute and those established by managerial
230	initiative; their purpose, activities, composition, and related
231	expenses; the extent to which their purposes have been achieved;
232	and the rationale for continuing or eliminating each advisory
233	committee.
234	(16)  Agency programs or functions that are performed
235	without specific statutory authority.
236	(17)  Other information requested by the committee.
237
238	Information and data reported by the agency shall be validated
239	by its agency head and inspector general before submission to
240	the committee.
241	Section 8.  Section 11.907, Florida Statutes, is created to
242	read:
243	11.907  Legislative review.--Upon receipt of an agency
244	report pursuant to s. 11.906, the Office of Program Policy
245	Analysis and Government Accountability shall conduct a program
246	evaluation and justification review, as defined in s. 11.513, of
247	the agency and its advisory committees. The review shall be
248	comprehensive in its scope and consider the information provided
249	by the agency report in addition to information deemed necessary
250	by the office and the Legislative Sunset Advisory Committee. The
251	Office of Program Policy Analysis and Government Accountability
252	shall submit its report to the committee and to the President of
253	the Senate and the Speaker of the House of Representatives by
254	October 31 of the year in which the agency submits its report.
255	The Office of Program Policy Analysis and Government
256	Accountability shall include in its report recommendations for
257	consideration by the committee.
258	Section 9.  Section 11.908, Florida Statutes, is created to
259	read:
260	11.908  Committee duties.--No later than March 1 of the
261	year in which a state agency or its advisory committees are
262	scheduled to be reviewed, the committee shall:
263	(1)  Review the information submitted by the agency and the
264	report of the Office of Program Policy Analysis and Government
265	Accountability.
266	(2)  Consult with the Legislative Budget Commission,
267	relevant substantive and appropriations committees of the Senate
268	and the House of Representatives, the Governor's Office of
269	Policy and Budgeting, the Auditor General, and the Chief
270	Financial Officer, or their successors, on the application to
271	the agency and its advisory committees of the criteria provided
272	in s. 11.910.
273	(3)  Hold public hearings to consider this information as
274	well as other information and testimony that the committee deems
275	necessary.
276	(4)  Present to the President of the Senate and the Speaker
277	of the House of Representatives a report on the agencies and
278	advisory committees scheduled to be reviewed that year by the
279	committee. In the report, the committee shall include its
280	specific findings and recommendations regarding each of the
281	criteria prescribed by s. 11.910 and shall also make
282	recommendations as described in s. 11.911.
283	Section 10.  Section 11.910, Florida Statutes, is created
284	to read:
285	11.910  Criteria for review.--The committee shall consider
286	the following criteria in determining whether a public need
287	exists for the continuation of a state agency or its advisory
288	committees or for the performance of the functions of the agency
289	or its advisory committees:
290	(1)  Agency compliance with the accountability measures, as
291	analyzed by the Auditor General, the Office of Program Policy
292	Analysis and Government Accountability, and the Office of Policy
293	and Budget within the Executive Office of the Governor, pursuant
294	to ss. 216.013 and 216.023(4) and (5).
295	(2)  The efficiency with which the agency or advisory
296	committee operates.
297	(3)  The statutory objectives of the agency or advisory
298	committee and the problem or need that the agency or advisory
299	committee is intended to address, the extent to which the
300	objectives have been achieved, and any activities of the agency
301	in addition to those granted by statute and the authority for
302	these activities.
303	(4)  An assessment of less restrictive or alternative
304	methods of providing any regulatory function for which the
305	agency is responsible while adequately protecting the public.
306	(5)  The extent to which the advisory committee is needed
307	and is used.
308	(6)  The extent to which the jurisdiction of the agency and
309	the programs administered by the agency overlap or duplicate
310	those of other agencies and the extent to which the programs
311	administered by the agency can be consolidated with the programs
312	of other state agencies.
313	(7)  Whether the agency has recommended to the Legislature
314	statutory changes calculated to be of benefit to the public
315	rather than to an occupation, business, or institution that the
316	agency regulates.
317	(8)  The promptness and effectiveness with which the agency
318	disposes of complaints concerning persons affected by the
319	agency.
320	(9)  The extent to which the agency has encouraged
321	participation by the public in making its rules and decisions as
322	opposed to participation solely by those it regulates and the
323	extent to which the public participation has resulted in rules
324	compatible with the objectives of the agency.
325	(10)  The extent to which the agency has complied with
326	applicable requirements of state law and applicable rules of any
327	state agency regarding purchasing goals and programs for
328	historically underutilized businesses.
329	(11)  The extent to which changes are necessary in the
330	enabling statutes of the agency so that the agency can
331	adequately comply with the criteria listed in this section.
332	(12)  The extent to which the agency adopts and enforces
333	rules relating to potential conflicts of interest of its
334	employees.
335	(13)  The extent to which the agency complies with public
336	records and public meetings requirements under chapters 119 and
337	287 and s. 24, Art. I of the State Constitution and follows
338	records management practices that enable the agency to respond
339	efficiently to requests for public information.
340	(14)  The extent to which the agency accurately reports
341	performance measures used to justify state spending on each of
342	its activities, services, and programs.
343	(15)  The effect of federal intervention or loss of federal
344	funds if the agency is abolished.
345	(16)  Whether any advisory committee or any other part of
346	the agency exercises its powers and duties independently of the
347	direct supervision of the agency head in violation of s. 6, Art.
348	IV of the State Constitution.
349	Section 11.  Section 11.911, Florida Statutes, is created
350	to read:
351	11.911  Recommendations.--In its report on a state agency,
352	the committee shall:
353	(1)  Make recommendations on the abolition, continuation,
354	or reorganization of each state agency and its advisory
355	committees and on the need for the performance of the functions
356	of the agency and its advisory committees.
357	(2)  Make recommendations on the consolidation, transfer,
358	or reorganization of programs within state agencies not under
359	review when the programs duplicate functions performed in
360	agencies under review.
361	(3)  Include drafts of legislation necessary to carry out
362	the committee's recommendations under subsection (1) or
363	subsection (2).
364	Section 12.  Section 11.917, Florida Statutes, is created
365	to read:
366	11.917  Procedure after termination.--
367	(1)  Any unobligated and unexpended appropriations of an
368	abolished agency or advisory committee shall revert on the date
369	of abolition.
370	(2)  Except as provided in subsection (4) or as otherwise
371	provided by law, all money in a trust fund of an abolished state
372	agency or advisory committee is transferred to the General
373	Revenue Fund. Any provision of law dedicating the money to a
374	trust fund of an abolished agency becomes void on the date of
375	abolition.
376	(3)(a)  If not otherwise provided by law, property in the
377	custody of an abolished state agency or advisory committee shall
378	be transferred to the Department of Management Services.
379	(b)  If not otherwise provided by law, records in the
380	custody of an abolished state agency or advisory committee shall
381	be transferred to the Department of State.
382	(4)  The Legislature recognizes the state's continuing
383	obligation to pay bonds and all other financial obligations,
384	including contracts, loans, promissory notes, lease purchase
385	agreements, certificates of participation, installment sales
386	contracts, master equipment financing agreements, and any other
387	form of indebtedness, incurred by the state or any state agency
388	or public entity abolished under ss. 11.910-11.920, and ss.
389	11.910-ll.920 do not impair or impede the payment of bonds and
390	other financial obligations, or any other covenant contained in
391	the legal documents authorizing the issuance of debt or the
392	execution of any other financial obligation in accordance with
393	their terms. If the state or an abolished state agency has
394	outstanding bonds or other outstanding financial obligations,
395	the bonds and all other financial obligations remain valid and
396	enforceable in accordance with their terms and subject to all
397	applicable terms and requirements contained in the legal
398	documents authorizing the issuance of debt or the execution of
399	any other financial obligation. If not otherwise provided by
400	law, the Division of Bond Finance of the State Board of
401	Administration shall carry out all covenants contained in the
402	bonds and in the resolutions authorizing the issuance of bonds,
403	and perform all obligations required thereby. The state or a
404	designated state agency shall provide for the payment of the
405	bonds and all other financial obligations from the sources of
406	payment specified in the resolution or legal documents
407	authorizing the issuance or execution thereof in accordance with
408	the terms of the bonds or other financial obligations, whether
409	from taxes, specified revenues, or otherwise, until the bonds
410	and interest on the bonds are paid in full and all other
411	financial obligations are performed and paid in full. All funds
412	or accounts established by laws or legal documents authorizing
413	the issuance of bonds, or the execution of other financial
414	obligations, shall remain with the previously designated party,
415	agency, or trustee. Any funds or accounts held by an abolished
416	state agency shall be transferred to a designated successor
417	agency or trustee in compliance with the resolution or legal
418	documents applicable to the outstanding bonds or other financial
419	obligations.
420	Section 13.  Section 11.918, Florida Statutes, is created
421	to read:
422	11.918  Subpoena power.--Any Legislative Sunset Advisory
423	Committee may take under investigation any matter within the
424	scope of a sunset review either completed or then being
425	conducted by the committee, and, in connection with such
426	investigation, may exercise the powers of subpoena by law vested
427	in a standing committee of the Legislature pursuant to s.
428	11.143.
429	Section 14.  Section 11.919, Florida Statutes, is created
430	to read:
431	11.919  Assistance of and access to state agencies.--
432	(1)  The committee may request the assistance of state
433	agencies and officers. When assistance is requested, a state
434	agency or officer shall assist the committee.
435	(2)  In carrying out its functions under ss. 11.901-11.920,
436	the committee or its designated staff member may inspect the
437	records, documents, and files of any state agency.
438	Section 15.  Section 11.920, Florida Statutes, is created
439	to read:
440	11.920  Saving provision.--Except as otherwise expressly
441	provided by law, abolition of a state agency does not affect
442	rights and duties that matured, penalties that were incurred,
443	civil or criminal liabilities that arose, or proceedings that
444	were begun before the abolition.
445	Section 16.  Paragraphs (h), (i), (j), and (k) are added to
446	subsection (1) of section 216.013, Florida Statutes, and
447	subsection (5) of that section is amended, to read:
448	216.013  Long-range program plan.--State agencies and the
449	judicial branch shall develop long-range program plans to
450	achieve state goals using an interagency planning process that
451	includes the development of integrated agency program service
452	outcomes. The plans shall be policy based, priority driven,
453	accountable, and developed through careful examination and
454	justification of all agency and judicial branch programs.
455	(1)  Long-range program plans shall provide the framework
456	for the development of budget requests and shall identify or
457	update:
458	(h)  Legislatively approved output and outcome performance
459	measures. Each performance measure must identify the associated
460	activity contributing to the measure from those identified in
461	accordance with s. 216.023(4)(b).
462	(i)  Performance standards for each performance measure and
463	justification for the standards and the sources of data to be
464	used for measurement. Performance standards must include
465	standards for each affected activity and be expressed in terms
466	of the associated unit of activity.
467	(j)  Prior-year performance data on approved performance
468	measures and an explanation of deviation from expected
469	performance. Performance data must be assessed for reliability
470	in accordance with s. 20.055.
471	(k)  Proposed performance incentives and disincentives.
472	(5)  Following the adoption of the annual General
473	Appropriations Act, The state agencies and the judicial branch
474	shall make appropriate adjustments to their long-range program
475	plans, excluding adjustments to performance measures and
476	standards, to be consistent with the appropriations and
477	performance measures in the General Appropriations Act and
478	legislation implementing the General Appropriations Act.
479	Agencies and the judicial branch have 30 days subsequent to the
480	effective date of the General Appropriations Act and
481	implementing legislation until June 30 to make adjustments to
482	their plans as posted on their Internet websites.
483	Section 17.  Subsections (4) of section 216.023, Florida
484	Statutes, is amended to read:
485	216.023  Legislative budget requests to be furnished to
486	Legislature by agencies.--
487	(4)(a)  The legislative budget request must contain for
488	each program:
489	1.  The constitutional or statutory authority for a
490	program, a brief purpose statement, and approved program
491	components.
492	2.  Information on expenditures for 3 fiscal years (actual
493	prior-year expenditures, current-year estimated expenditures,
494	and agency budget requested expenditures for the next fiscal
495	year) by appropriation category.
496	3.  Details on trust funds and fees.
497	4.  The total number of positions (authorized, fixed, and
498	requested).
499	5.  An issue narrative describing and justifying changes in
500	amounts and positions requested for current and proposed
501	programs for the next fiscal year.
502	6.  Information resource requests.
503	7.  Legislatively approved output and outcome performance
504	measures and any proposed revisions to measures.
505	8.  Proposed performance standards for each performance
506	measure and justification for the standards and the sources of
507	data to be used for measurement.
508	9.  Prior-year performance data on approved performance
509	measures and an explanation of deviation from expected
510	performance. Performance data must be assessed for reliability
511	in accordance with s. 20.055.
512	10.  Proposed performance incentives and disincentives.
513	7.11.  Supporting information, including applicable cost-
514	benefit analyses, business case analyses, performance
515	contracting procedures, service comparisons, and impacts on
516	performance standards for any request to outsource or privatize
517	agency functions. The cost-benefit and business case analyses
518	must include an assessment of the impact on each affected
519	activity from those identified in accordance with paragraph (b).
520	Performance standards must include standards for each affected
521	activity and be expressed in terms of the associated unit of
522	activity.
523	8.12.  An evaluation of any major outsourcing and
524	privatization initiatives undertaken during the last 5 fiscal
525	years having aggregate expenditures exceeding $10 million during
526	the term of the contract. The evaluation shall include an
527	assessment of contractor performance, a comparison of
528	anticipated service levels to actual service levels, and a
529	comparison of estimated savings to actual savings achieved.
530	Consolidated reports issued by the Department of Management
531	Services may be used to satisfy this requirement.
532	(b)  It is the intent of the Legislature that total
533	accountability measures, including unit-cost data, serve not
534	only as a budgeting tool but also as a policymaking tool and an
535	accountability tool. Therefore, each state agency and the
536	judicial branch must submit a one-page summary of information
537	for the preceding year in accordance with the legislative budget
538	instructions. Each one-page summary must provide a one-page
539	overview and must contain:
540	1.  The final budget for the agency and the judicial
541	branch.
542	2.  Total funds from the General Appropriations Act.
543	3.  Adjustments to the General Appropriations Act.
544	4.  The line-item listings of all activities.
545	5.  The number of activity units performed or accomplished.
546	6.  Total expenditures for each activity, including amounts
547	paid to contractors and subordinate entities. Expenditures
548	related to administrative activities not aligned with output
549	measures must consistently be allocated to activities with
550	output measures prior to computing unit costs.
551	7.  The cost per unit for each activity, including the
552	costs allocated to contractors and subordinate entities.
553	8.  The total amount of reversions and pass-through
554	expenditures omitted from unit-cost calculations.
555
556	At the regular session immediately following the submission of
557	the agency unit cost summary, the Legislature shall reduce in
558	the General Appropriations Act for the ensuing fiscal year, by
559	an amount equal to at least 10 percent of the allocation for the
560	fiscal year preceding the current fiscal year, the funding of
561	each state agency that fails to submit the report required under
562	this paragraph.
563	Section 18.  To assist in the development of legislative
564	budget request instructions for agencies regarding the
565	computation of activity and unit cost information required to be
566	included in legislative budget requests under s. 216.023(4)(b),
567	Florida Statutes, a working group consisting of representatives
568	from the Executive Office of the Governor, the Office of Program
569	Policy Analysis and Government Accountability, the Auditor
570	General, the Department of Financial Services, and legislative
571	appropriations committees shall be created, effective July 1,
572	2006, to develop a cost-allocation methodology for agencies to
573	use in the computation of activity and unit costs. The working
574	group, in developing the cost-allocation methodology, shall
575	consider the standards and guidelines identified in the Federal
576	Office of Management and Budget Circular A-87. In addition, this
577	working group shall recommend procedures to ensure that the
578	recommended cost-allocation methodology produces auditable
579	activity and unit cost information that can be produced
580	currently by the state accounting system and that can be used to
581	compare the performance of each reported activity over time and
582	of agencies and private entities that perform similar
583	activities. The working group shall submit its recommendations,
584	including the associated implementation and operating costs, to
585	the Governor, the President of the Senate, and the Speaker of
586	the House of Representatives by December 31, 2006.
587	Section 19.  The sum of $400,000 is appropriated from the
588	General Revenue Fund to the Office of Program Policy Analysis
589	and Government Accountability for the purpose of carrying out
590	the provisions of this act during the 2006-2007 fiscal year.
591	Section 20.  For the purposes of carrying out the
592	provisions of this act during the 2006-2007 fiscal year, the sum
593	of $400,000 is appropriated from the General Revenue Fund and
594	five full-time equivalent positions and associated rate are
595	authorized in a lump-sum category in Administered Funds.
596	Section 21.  This act shall take effect July 1, 2006.

CODING: Words stricken are deletions; words underlined are additions.