| 1 | A bill to be entitled |
| 2 | An act relating to the searchable budget database website; |
| 3 | creating s. 216.352, F.S.; providing a short title; |
| 4 | providing legislative intent; providing definitions; |
| 5 | requiring the Auditor General, in coordination with the |
| 6 | Department of Revenue, to create a searchable budget |
| 7 | database website for access to information relating to the |
| 8 | appropriation and expenditure of state funds; specifying |
| 9 | factors to be used to search the website; requiring the |
| 10 | office to establish the website by a certain date; |
| 11 | requiring state agencies to provide data; requiring the |
| 12 | website to be updated monthly once fully established; |
| 13 | requiring the data to remain accessible to the public for |
| 14 | a specified period; providing a compliance provision; |
| 15 | providing an effective date. |
| 16 |
|
| 17 | Be It Enacted by the Legislature of the State of Florida: |
| 18 |
|
| 19 | Section 1. Section 216.352, Florida Statutes, is created |
| 20 | to read: |
| 21 | 216.352 State budget website.-- |
| 22 | (1) SHORT TITLE.--This section may be cited as the |
| 23 | "Taxpayer Transparency Act." |
| 24 | (2) INTENT.--The Legislature finds that the public needs |
| 25 | to be fully informed about any expenditure of state revenues. |
| 26 | This includes the purposes for and amount dispersed to state |
| 27 | agencies, political subdivisions, and private entities. The |
| 28 | Legislature also finds that the manner in which the state budget |
| 29 | is organized and displayed makes it difficult for the public to |
| 30 | determine how state funds are appropriated, to whom funds are |
| 31 | appropriated, and the reasons for specific expenditures. The |
| 32 | Legislature therefore intends that a searchable website be |
| 33 | established that facilitates the public's ability to access |
| 34 | detailed and understandable information relating to the |
| 35 | appropriation of state revenues and the dispersal of those |
| 36 | funds. |
| 37 | (3) DEFINITIONS.--As used in this section, the term: |
| 38 | (a) "Funding action" means the program or activity for |
| 39 | which revenues are expended or dispersed, including any tax |
| 40 | exemptions or credits. |
| 41 | (b) "Recipient" means: |
| 42 | 1. A state agency. |
| 43 | 2. A political subdivision such as a county, municipality, |
| 44 | school district, special district, authority, or any other |
| 45 | public or quasi-public agency or corporation created by the |
| 46 | State Constitution or by state law for the purpose of carrying |
| 47 | out a public function. |
| 48 | 3. A private firm, association, joint adventure, |
| 49 | partnership, estate, trust, business trust, syndicate, |
| 50 | fiduciary, corporation, union, or any other for-profit or not- |
| 51 | for-profit business entity or organization. |
| 52 |
|
| 53 | The term does not include an individual recipient of state |
| 54 | assistance. |
| 55 | (c) "Searchable budget database website" means a website |
| 56 | that allows the public, at no cost, to search and aggregate |
| 57 | information relating to the appropriation and expenditure of |
| 58 | state funds. |
| 59 | (d) "State agency" means any entity of the executive, |
| 60 | legislative, or judicial branch of state government to which |
| 61 | funds are specifically appropriated in the appropriations act. |
| 62 | (e) "State audit or report" includes any audit or report |
| 63 | issued by a state agency relating to the recipient of state |
| 64 | funds, the expenditure of those funds, or the program or |
| 65 | activity for which the funds are expended. |
| 66 | (4) DATABASE.-- |
| 67 | (a) By January 1, 2010, the Auditor General, in |
| 68 | coordination with the Department of Revenue, shall develop, |
| 69 | maintain, and make publicly available a single budget database |
| 70 | website that is searchable by any of the following factors: |
| 71 | 1. The name and principal location or residence of the |
| 72 | recipient of state funds. |
| 73 | 2. The amount of funds expended and dispersed to a |
| 74 | recipient. |
| 75 | 3. The funding or expending state agency. |
| 76 | 4. The budget entity, appropriation category, and line- |
| 77 | item number from which the expenditure is made. |
| 78 | 5. The program or activity for which the funds may be |
| 79 | expended. |
| 80 | 6. A descriptive purpose and goals for the funding action. |
| 81 | 7. The expected performance measures for the funding |
| 82 | action. |
| 83 | 8. The past performance outcomes achieved for the funding |
| 84 | action or expenditure. |
| 85 | 9. Any state audit or report related to the expenditure |
| 86 | and dispersal of state funds. |
| 87 | 10. Any other relevant information specified by the |
| 88 | Auditor General in coordination with the Department of Revenue. |
| 89 | (b) All state agencies receiving and dispersing |
| 90 | appropriated funds to recipients shall provide the Auditor |
| 91 | General with data and information necessary to accomplish the |
| 92 | purposes of this section. |
| 93 |
|
| 94 | If possible, hyperlinks shall be provided to the actual |
| 95 | recipient's website and the budget line item, as well as any |
| 96 | related state audits or reports. |
| 97 | (c) The searchable budget database website shall be |
| 98 | updated monthly once it is fully established and operational. |
| 99 | The searchable budget database website may be continuously |
| 100 | updated as new data becomes available. All state agencies shall |
| 101 | provide to the Auditor General any data that is required to be |
| 102 | included in the searchable budget database website not later |
| 103 | than 30 days after the data becomes available to the agency. The |
| 104 | office shall provide procedures and guidance to agency heads to |
| 105 | ensure compliance with this section. |
| 106 | (d) The Auditor General shall ensure that all data added |
| 107 | to the searchable budget database website remains accessible to |
| 108 | the public for a minimum of 10 years. |
| 109 | (e) The searchable budget database website shall be |
| 110 | considered in compliance with the requirements of this act if |
| 111 | the data required for the website is available in a searchable |
| 112 | and aggregate manner and the public is not redirected to other |
| 113 | government websites, unless each of those sites has information |
| 114 | from all agencies and each category of information required can |
| 115 | be searched electronically by field in a single search. |
| 116 | Section 2. This act shall take effect July 1, 2009. |