Florida Senate - 2009 CONFERENCE COMMITTEE AMENDMENT Bill No. CS for CS for SB 1796 Barcode 535300 LEGISLATIVE ACTION Senate . House . . . Floor: AD/CR . 05/08/2009 12:47 PM . ————————————————————————————————————————————————————————————————— ————————————————————————————————————————————————————————————————— 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: 21 215.985 Transparency 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.