Florida Senate - 2009             CONFERENCE COMMITTEE AMENDMENT
       Bill No. CS for CS for SB 1796
       
       
       
       
       
       
                                Barcode 535300                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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                 Floor: AD/CR          .                                
             05/08/2009 12:47 PM       .                                
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       The Conference Committee on CS for CS for SB 1796 recommended
       the following:
       
    1         Senate Conference Committee Amendment (with title
    2  amendment)
    3  
    4         Delete everything after the enacting clause
    5  and insert:
    6         Section 1. Subsection (4) of section 11.40, Florida
    7  Statutes, is amended to read:
    8         11.40 Legislative Auditing Committee.—
    9         (4) The Legislative Auditing Committee:
   10         (a) May take under investigation any matter within the
   11  scope of an audit, review, or examination either completed or
   12  then being conducted by the Auditor General or the Office of
   13  Program Policy Analysis and Government Accountability, and, in
   14  connection with such investigation, may exercise the powers of
   15  subpoena by law vested in a standing committee of the
   16  Legislature.
   17         (b)Shall provide oversight and management of the website
   18  developed pursuant to s. 215.985.
   19         Section 2. Section 215.985, Florida Statutes, is created to
   20  read:
   21         215.985Transparency in government spending.—
   22         (1)This section may be cited as the “Transparency Florida
   23  Act.”
   24         (2)As used in this section, the term:
   25         (a)“Governmental entity” means any state, regional,
   26  county, municipal, special district, or other political
   27  subdivision whether executive, judicial, or legislative,
   28  including, but not limited to, any department, division, bureau,
   29  commission, authority, district, or agency thereof, or any
   30  public school district, community college, state university, or
   31  associated board.
   32         (b)“Website” means a site on the Internet which is easily
   33  accessible to the public at no cost and does not require the
   34  user to provide any information.
   35         (c)“Committee” means the Legislative Auditing Committee
   36  created in s. 11.40.
   37         (3)The Executive Office of the Governor, in consultation
   38  with the appropriation committees of the Senate and the House of
   39  Representatives, shall establish a single website, directly
   40  accessible through the state’s official Internet portal, which
   41  provides information relating to each appropriation in the
   42  General Appropriation Act for each branch of state government
   43  and state agency.
   44         (a)At a minimum, the information provided must include:
   45         1.Disbursement data for each appropriation by the object
   46  code associated with each expenditure established within the
   47  Florida Accounting Information Resource Subsystem. Expenditure
   48  data must include the name of the payee, the date of the
   49  expenditure, the amount of the expenditure, and the statewide
   50  document number.
   51         2.For each appropriation, any adjustments, including
   52  vetoes, approved supplemental appropriations included in
   53  legislation other than the General Appropriations Act, budget
   54  amendments, other actions approved pursuant to chapter 216, and
   55  any other adjustments authorized by law.
   56         3.Status of spending authority for each appropriation in
   57  the approved operating budget, including released, unreleased,
   58  reserved, and disbursed balances.
   59         4.Position and rate information for positions provided in
   60  the General Appropriations Act.
   61         (b)All data provided through the website must be data
   62  currently available in the state’s financial management
   63  information system referenced in s. 215.93.
   64         (4)The committee shall propose providing additional state
   65  fiscal information, which may include, but is not limited to,
   66  the following information for state agencies:
   67         (a)Details of nonoperating budget authority established
   68  pursuant to s. 216.181.
   69         (b)Trust fund balance reports, including cash available,
   70  investments, and receipts.
   71         (c)General revenue fund balance reports, including revenue
   72  received and amounts disbursed.
   73         (d)Fixed capital outlay project data, including original
   74  appropriation and disbursements throughout the life of the
   75  project.
   76         (e)A 10-year history of appropriations indicated by
   77  agency.
   78         (f)Links to state audits or reports related to the
   79  expenditure and dispersal of state funds.
   80         (g)Links to program or activity descriptions for which
   81  funds may be expended.
   82         (5)The committee shall recommend a format for collecting
   83  and displaying information from state universities, public
   84  schools, community colleges, local governmental units, and other
   85  governmental entities receiving state appropriations.
   86         (6)By March 1, 2010, the committee shall develop a
   87  schedule for adding other information to the website by type of
   88  information and governmental entity, including timeframes and
   89  development entity. The schedule shall be submitted to the
   90  President of the Senate and the Speaker of the House of
   91  Representatives. Additional information may include:
   92         (a)Disbursements by the governmental entity from funds
   93  established within the treasury of the governmental entity,
   94  including, for all branches of state government, allotment
   95  balances in the Florida Accounting Information Resource
   96  Subsystem.
   97         (b)Revenues received by each governmental entity,
   98  including receipts or deposits by the governmental entity into
   99  funds established within the treasury of the governmental
  100  entity.
  101         (c)Information relating to a governmental entity’s bonded
  102  indebtedness, including, but not limited to, the total amount of
  103  obligation stated in terms of principal and interest, an
  104  itemization of each obligation, the term of each obligation, the
  105  source of funding for repayment of each obligation, the amounts
  106  of principal and interest previously paid to reduce each
  107  obligation, the balance remaining of each obligation, any
  108  refinancing of any obligation, and the cited statutory authority
  109  to issue such bonds.
  110         (d)Links to available governmental entity websites.
  111         (7)A counter shall be established on the website to show
  112  the number of times the website has been accessed.
  113         (8)By August 31 of each fiscal year, each executive branch
  114  agency, the state court system, and the Legislature shall
  115  establish allotments in the Florida Accounting Information
  116  Resource Subsystem for planned expenditures of state
  117  appropriations.
  118         (9)The committee shall coordinate with the Financial
  119  Management Information Board in developing any recommendations
  120  for including information on the website which is necessary to
  121  meet the requirements of s. 215.91(8).
  122         (10)Functional owners as defined in s. 215.94 and other
  123  governmental entities shall provide information necessary to
  124  accomplish the purposes of this section.
  125         (11)Any municipality or special district having a
  126  population of 10,000 or fewer is exempt from this section.
  127  Population determinations must be based on the most recent
  128  population estimates prepared pursuant to s. 186.901.
  129         (12)This section does not require or permit the disclosure
  130  of information that is considered confidential by state or
  131  federal law.
  132         (13)The Office of Policy and Budget in the Executive
  133  Office of the Governor shall ensure that all data added to the
  134  website remains accessible to the public for 10 years.
  135         (14)The committee shall prepare an annual report detailing
  136  progress in establishing the single website and providing
  137  recommendations for enhancement of the content and format of the
  138  website and related policies and procedures. The first report
  139  shall be submitted to the Governor, the President of the Senate,
  140  and the Speaker of the House of Representatives by November 1,
  141  2011, and annually by November 1 thereafter.
  142         Section 3. This act shall take effect upon becoming a law.
  143  
  144  ================= T I T L E  A M E N D M E N T ================
  145         And the title is amended as follows:
  146         Delete everything before the enacting clause
  147  and insert:
  148                        A bill to be entitled                      
  149         An act relating to governmental financial information;
  150         amending s. 11.40, F.S.; directing the Legislative
  151         Auditing Committee to provide oversight and management
  152         of a state website providing information on
  153         governmental appropriations and expenditures; creating
  154         s. 215.985, F.S.; providing a short title; providing
  155         definitions; requiring the Executive Office of the
  156         Governor to establish a website providing information
  157         relating to each appropriation in the General
  158         Appropriations Act; requiring the committee to propose
  159         providing additional state information and a format
  160         for collecting and displaying information from other
  161         governmental entities on the website; requiring the
  162         committee to develop a schedule by a certain date for
  163         adding other information to the website and submit it
  164         to the President of the Senate and the Speaker of the
  165         House of Representatives; requiring all branches of
  166         state government to establish allotments in the
  167         Florida Accounting Information Resource Subsystem for
  168         planned expenditures; requiring the committee to
  169         coordinate with the Financial Management Information
  170         Board in developing certain website information;
  171         requiring governmental entities to provide information
  172         as necessary; excepting certain small municipalities
  173         and special districts from the requirements of the
  174         act; requiring the Office of Policy and Budget in the
  175         Executive Office of the Governor to ensure that all
  176         data added to the website remains accessible to the
  177         public for a certain time; requiring an annual report
  178         to the Governor and Legislature on progress toward
  179         establishing the website; providing an effective date.