Florida Senate - 2009 COMMITTEE AMENDMENT
Bill No. SB 2088
Barcode 715676
LEGISLATIVE ACTION
Senate . House
Comm: RCS .
04/16/2009 .
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The Committee on Governmental Oversight and Accountability
(Haridopolos) recommended the following:
1 Senate Amendment (with title amendment)
2
3
4 Delete everything after the enacting clause
5 and insert:
6 Section 1. Section 215.90, Florida Statutes, is amended to
7 read:
8 215.90 Short title.—Sections 215.90-215.961 215.90-215.96
9 may be cited as the “Florida Financial Management Information
10 System Act.”
11 Section 2. Section 215.91, Florida Statutes, is amended to
12 read:
13 215.91 Florida Financial Management Information System;
14 board; council.—
15 (1) It is the intent of the Legislature that the Financial
16 Management Information Board, as the agency head of the Agency
17 for Enterprise Business Services, executive branch of
18 government, in consultation with the legislative fiscal
19 committees, specifically design and implement the Florida
20 Financial Management Information System to be the primary means
21 by which state government managers acquire and disseminate the
22 information needed to plan and account for the delivery of
23 services to state residents the citizens in a timely, efficient,
24 and effective manner.
25 (2) The Financial Management Information Board shall
26 establish the overall framework within which the Florida
27 Financial Management Information System operates and be
28 responsible for all decisions relating to the system.
29 (3)(2) The Florida Financial Management Information System
30 is shall be a unified information system providing fiscal,
31 management, and accounting support for state decisionmakers. It
32 provides shall provide a means of coordinating fiscal management
33 information and information that supports state planning, policy
34 development, management, evaluation, and performance monitoring.
35 The Florida Financial Management Information System is shall be
36 the primary information resource for providing that provides
37 accountability for public funds, resources, and activities.
38 (3) The Financial Management Information Board shall
39 provide the overall framework within which the Florida Financial
40 Management Information System will operate. The board, through
41 the Florida Financial Management Information System Coordinating
42 Council, shall adopt policies and procedures to:
43 (a) Strengthen and standardize the fiscal management and
44 accounting practices of the state;
45 (b) Improve internal financial controls;
46 (c) Simplify the preparation of objective, accurate, and
47 timely management and fiscal reports; and
48 (d) Provide the information needed in the development,
49 management, and evaluation of public policy and programs.
50 (4) The council shall provide ongoing counsel to the board
51 and act to resolve problems among or between the functional
52 owner subsystems. The board, through the coordinating council,
53 shall direct and manage the development, implementation, and
54 operation of the information subsystems that together are the
55 Florida Financial Management Information System. The
56 coordinating council shall approve the information subsystems’
57 designs prior to the development, implementation, and operation
58 of the subsystems and shall approve subsequent proposed design
59 modifications to the information subsystems subject to the
60 guidelines issued by the council. The coordinating council shall
61 ensure that the information subsystems’ operations support the
62 exchange of unified and coordinated data between information
63 subsystems. The coordinating council shall establish the common
64 data codes for financial management, and it shall require and
65 ensure the use of common data codes by the information
66 subsystems that together constitute the Florida Financial
67 Management Information System. The Chief Financial Officer shall
68 adopt a chart of accounts consistent with the common financial
69 management data codes established by the coordinating council.
70 The board, through the coordinating council, shall establish the
71 financial management policies and procedures for the executive
72 branch of state government. The coordinating council shall
73 notify in writing the chairs of the legislative fiscal
74 committees and the Chief Justice of the Supreme Court regarding
75 the adoption of, or modification to, a proposed financial
76 management policy or procedure. The notice shall solicit
77 comments from the chairs of the legislative fiscal committees
78 and the Chief Justice of the Supreme Court at least 14
79 consecutive days before the final action by the coordinating
80 council.
81 (5) The Florida Financial Management Information System and
82 its functional owner information subsystems shall be compatible
83 with the legislative appropriations system, and they shall be
84 designed to support the legislative oversight function. The
85 Florida Financial Management Information System and its
86 functional owner information subsystems shall be unified with
87 the legislative information systems that support the legislative
88 appropriations and legislative oversight functions. The Florida
89 Financial Management Information System and its functional owner
90 information subsystems shall exchange information with the
91 legislative information systems that support the legislative
92 appropriations and legislative oversight functions without
93 conversion or modification. Any information maintained by the
94 Florida Financial Management Information System and its
95 functional owner information subsystems shall be available, upon
96 request, to the information systems of the legislative branch.
97 (6) The Florida Financial Management Information system and
98 its functional owner information subsystems shall:
99 (a) Be designed to incorporate the flexibility needed to
100 respond to the dynamic demands of state government in a cost
101 conscious manner. The Florida Financial Management Information
102 System shall include applications that will support an
103 information retrieval system that will allow the user to ask
104 general questions and receive accurate answers that include
105 assessments concerning the qualifications of the data.
106 (b)(7) The Florida Financial Management Information System
107 and each of its functional owner information subsystems shall
108 strive to Employ a common set of operations that makes make the
109 system accessible to state agency program managers and statewide
110 decisionmakers. Data must shall be easily transferred from the
111 functional owner information subsystems to Florida Financial
112 Management Information System applications and also among the
113 functional owner information subsystems. The functional owner
114 information subsystems must shall identify shared data-gathering
115 needs in order to minimize the duplication duplications of
116 source-entry input. The coordinating council shall ensure that
117 All organizations within the executive branch of state
118 government must have access to and use the Florida Financial
119 Management Information system for the collection, processing,
120 and reporting of financial management data required for the
121 efficient and effective operation of state government.
122 (8) The Florida Financial Management Information System,
123 through its functional owner subsystems, shall include a data
124 gathering and data-distribution facility that will support a
125 management and decisionmaking information system that collects
126 and stores agency and statewide financial, administrative,
127 planning, and program information to assist agency program
128 managers and statewide decisionmakers in carrying out their
129 responsibilities.
130 Section 3. Section 215.92, Florida Statutes, is amended to
131 read:
132 215.92 Definitions relating to Florida Financial Management
133 Information System Act.—For the purposes of ss. 215.90-215.961
134 215.90-215.96:
135 (1) “Agency financial business system” means a system that
136 provides financial business services, including related
137 administrative or accounting services, to one or more state
138 agencies and which may be approved as an enterprise agency
139 business subsystem of the Florida Financial Management
140 Information System according to s. 215.924.
141 (2)(1) “Auditable” means the presence of features and
142 characteristics that are needed to verify the proper functioning
143 of controls in any given information subsystem.
144 (3)(2) “Board” means the Financial Management Information
145 Board.
146 (3) “Coordinating council” or “council” means the Florida
147 Financial Management Information System Coordinating Council.
148 (4) “Council” means the Enterprise Financial Business
149 Services Council.
150 (5)(4) “Data or data code” means representation of facts,
151 concepts, or instructions in a formalized manner suitable for
152 communication, interpretation, or processing by humans or by
153 automatic means. The term includes any representations such as
154 characters or analog quantities to which meaning is, or might
155 be, assigned.
156 (5) “Design and coordination staff” means the personnel
157 responsible for providing administrative and clerical support to
158 the board, coordinating council, and secretary to the board. The
159 design and coordination staff shall function as the agency clerk
160 for the board and the coordinating council. For administrative
161 purposes, the design and coordination staff are assigned to the
162 Department of Financial Services but they are functionally
163 assigned to the board.
164 (6) “Enhancement” means a change to the Florida Financial
165 Management Information System which improves or adds features or
166 functionality to a functional information subsystem or
167 enterprise agency business subsystem and which changes or
168 affects how an enterprise business service or a task that is
169 part of the service is performed.
170 (7) “Enterprise agency business subsystem” means a state
171 agency financial business system that has been approved as a
172 subsystem of the Florida Financial Management Information System
173 if the Enterprise Financial Business Strategic Plan is approved
174 by the board.
175 (8) “Enterprise business owner” means the state agency that
176 has legal responsibility for ensuring that a functional
177 information subsystem or enterprise agency business subsystem of
178 the Florida Financial Management Information System is designed,
179 implemented, and operated in accordance with ss. 215.90-215.961.
180 (9) “Enterprise financial business process” means the
181 common series of tasks state agencies undertake in monitoring,
182 tracking, maintaining, or supporting the management,
183 accountability, and reporting of state financial data, all or a
184 portion of which may be performed within a functional
185 information subsystem of the Florida Financial Management
186 Information System. Financial business process tasks that are
187 not performed by a subsystem may have an impact on or determine
188 what tasks are performed by services that are provided by the
189 subsystem.
190 (10) “Enterprise financial business service” means a
191 service provided within the Florida Financial Management
192 Information System which performs some or all of the tasks of an
193 enterprise financial business process.
194 (11) “Functional information subsystems” means the
195 subsystems described in s. 215.93 which provide the core
196 enterprise business services described in s. 215.94.
197 (6) “Functional owner” means the agency, or the part of the
198 judicial branch, that has the legal responsibility to ensure
199 that a subsystem is designed, implemented, and operated in
200 accordance with ss. 215.90-215.96.
201 (12)(7) “Functional system specifications” means the
202 detailed written description of an information subsystem which
203 describes. These specifications are prepared by the functional
204 owner of the system; describe, in the functional owner’s
205 language, what an information subsystem is required to do; and
206 describe the features, characteristics, controls, and internal
207 control measures to be incorporated into the information
208 subsystem. Such specifications are the basis for the preparation
209 of the technical system specifications by the functional owner.
210 (13)(8) “Information system” means a group of interrelated
211 information subsystems.
212 (14)(9) “Information subsystem” means the entire collection
213 of procedures, equipment, and people devoted to the generation,
214 collection, evaluation, storage, retrieval, and dissemination of
215 data and information within an organization or functional area
216 in order to promote the flow of information from source to user.
217 (15) “Modification” means a technical change to a
218 functional information subsystem or an enterprise agency
219 business subsystem which does not affect how a task that is part
220 of an enterprise financial business service is performed.
221 (16) “Officer” means the executive director of the Agency
222 for Enterprise Business Services.
223 (17) “Project governance structure” means a written
224 delegation of authority which defines the roles and
225 responsibilities of project participants at all levels in the
226 decisionmaking process, identifies the levels of operational
227 decisionmaking, designates a clear line of decisional authority,
228 and provides a clear process for raising the visibility of
229 issues to the appropriate level for resolution.
230 (18) “Replacement” of a subsystem means any proposal for
231 continuing business services through the use of a new or
232 different functional information system from those currently
233 contracted. For purposes of this subsection, extensions of
234 contracts for functional information systems and associated
235 business services shall be considered replacements.
236 (19) “State agency” has the same meaning as in s.
237 216.011(1).
238 Section 4. Section 215.922, Florida Statutes, is created to
239 read:
240 215.922 Agency for Enterprise Business Services.—The
241 Agency for Enterprise Business Services is created within the
242 Department of Financial Services.
243 (1) The agency is a separate budget entity and is not
244 subject to control, supervision, or direction by the Department
245 of Financial Services, including, but not limited to,
246 purchasing, transactions involving real or personal property,
247 personnel, or budgetary matters.
248 (2) The head of the agency shall be the Governor and
249 Cabinet acting as the Financial Management Information Board.
250 (3) The agency shall have an executive director, who is the
251 Enterprise Financial Business Operations Officer. The officer is
252 appointed by the Governor and confirmed by three votes of the
253 Cabinet, subject to confirmation by the Senate, and serves at
254 the pleasure of the Governor and Cabinet. The Chief Financial
255 Officer may appoint an interim director until an executive
256 director is confirmed by the Cabinet.
257 (4) The agency shall have the following duties and
258 responsibilities:
259 (a) Ensuring that decisions are identified and issues are
260 resolved by the board as specified in s. 215.95.
261 (b) Coordinating and staffing the meetings of the council,
262 which shall meet at least 12 times per year for the purpose of
263 obtaining input from council members in carrying out the
264 provisions of ss. 215.90-215.961.
265 (c) Monitoring operational and performance issues of the
266 functional information subsystems and enterprise agency business
267 subsystems.
268 (d) Coordinating as necessary with the Agency for
269 Enterprise Information Technology to obtain technology-related
270 information from state agencies.
271 (e) Developing the Enterprise Financial Business Services
272 Strategic Plan as directed in s. 215.924.
273 (f) Serving as a clearinghouse for enterprise information
274 relating to the planning, development, implementation, and
275 evaluation of improvements to enterprise financial business
276 processes.
277 (g) Developing policies and procedures that improve the
278 efficiency and effectiveness of the Florida Financial Management
279 System by:
280 1. Improving internal financial controls;
281 2. Standardizing the state’s fiscal management and
282 accounting practices;
283 3. Simplifying the preparation of objective, accurate, and
284 timely management information and fiscal reports;
285 4. Establishing and maintaining a standardized chart of
286 accounts;
287 5. Standardizing enterprise financial business processes
288 and services if necessary to cost-effectively provide financial
289 business services; and
290 6. Establishing common data codes to be used by all
291 functional information subsystems and enterprise agency business
292 subsystems.
293 (h) Developing criteria for defining standardized
294 enterprise financial business services to be provided by the
295 Florida Financial Management Information System. At a minimum,
296 the criteria must be able to determine whether:
297 1. The identified financial function or task serves a
298 unique state agency need, is common among multiple state
299 agencies, or should be common among multiple state agencies;
300 2. The identified function or task is necessary to comply
301 with a federal or state reporting requirement; and
302 3. It is cost-effective to incorporate the service into the
303 Florida Financial Management Information System in accordance
304 with long-term planning goals.
305 (i) Adopting rules to administer ss. 215.90-215.961.
306 (j) Providing an operational plan annually by January 1,
307 beginning in 2012, to the Governor, the President of the Senate,
308 and the Speaker of the House of Representatives. The plan must
309 contain recommendations for the current and subsequent fiscal
310 year and identify estimated costs, budget adjustments, and
311 legislative changes necessary to implement such recommendations.
312 At a minimum, the recommendations must identify:
313 1. Major initiatives and implementation strategies proposed
314 for the next fiscal year which are designed to achieve goals
315 included in the Enterprise Financial Business Strategic Plan
316 described in s. 215.924;
317 2. Changes to internal financial controls and enterprise
318 financial business processes;
319 3. Proposals to eliminate specific impediments to achieving
320 standardized enterprise financial business services;
321 4. An assessment of ongoing projects that enhance or
322 replace any of the Florida Financial Management Information
323 System’s functional information subsystems or enterprise agency
324 business subsystems and, where applicable, recommendations for
325 improving project management;
326 5. An analysis of each specific business case supporting
327 enhancement or replacement of a subsystem, including pending
328 contract extensions, renewals, or modifications of any of the
329 Florida Financial Management Information System’s functional
330 information subsystems or enterprise agency business subsystems
331 submitted in accordance with s. 215.961. Such analysis must
332 consist of determining whether the enhancement or replacement is
333 consistent with the Enterprise Financial Business Strategic
334 Plan, and is in compliance with policies, procedures, or
335 criteria developed as specified in ss. 215.90-216.96.
336 (k) Submitting an inventory to the Governor and the chairs
337 of the legislative appropriation committees by July 1, 2011, of
338 agency financial business systems that are maintained by
339 executive branch agencies. At a minimum, the inventory must
340 include the following information:
341 1. A description of the financial business processes
342 supported and financial business services provided by each
343 system;
344 2. The total cost of operating and maintaining each agency
345 financial business system on an annual fiscal-year basis. The
346 total cost calculation must, at a minimum, include staffing
347 requirements, hardware and software costs, contracted services
348 and external service provider costs, and facilities and power
349 costs;
350 3. The enhancement costs estimated for the 2010-2011 fiscal
351 year and planned enhancement costs for the 2011-2012 fiscal
352 year. The inventory must identify the budget authority that will
353 be used to pay for any proposed enhancements in the 2011-1012
354 fiscal year;
355 4. The number of and job descriptions of end users who must
356 use the system on a daily basis to perform their job functions;
357 5. Any state or federal laws that require the
358 implementation and use of the agency financial business system;
359 and
360 6. An assessment of whether each agency financial business
361 system can be approved as an enterprise agency business
362 subsystem pursuant to s. 215.924 or, if it cannot be approved, a
363 statement explaining why that is not possible. The Agency for
364 Enterprise Business Services shall develop criteria for such
365 approval. To be approved as an enterprise agency business
366 subsystem, the agency system must, at a mimimum:
367 a. Provide financial and administrative data, and
368 information or functionality that is essential to state
369 enterprise financial operations;
370 b. Effectively provide a required enterprise financial
371 business service or support an enterprise financial business
372 process;
373 c. Provide financial data, information, or functionality
374 that is not partially or completely duplicated by a functional
375 information subsystem; and
376 d. Demonstrate that the agency financial business system’s
377 financial data, information, or functionality can be provided in
378 a cost-effective manner by a functional information subsystem.
379 Section 5. Section 215.923, Florida Statutes, is created to
380 read:
381 215.923 Enterprise Financial Business Services Council.
382 The Enterprise Financial Business Services Council is created as
383 an advisory body to support the Agency for Enterprise Business
384 Services in the execution of its duties and responsibilities.
385 (2) Council members include:
386 (a) The officer who shall serve as chair of the council.
387 (b) The Planning and Budgeting Subsystem enterprise
388 business owner or designee.
389 (c) The Financial Management Subsystem enterprise business
390 owner or designee.
391 (d) The Cash Management Subsystem enterprise business owner
392 or designee.
393 (e) The Purchasing Subsystem enterprise business owner or
394 designee.
395 (f) The Personnel Information Subsystem enterprise business
396 owner or designee.
397 (g) The Revenue and Tax Collection, Processing, and
398 Distribution Subsystem enterprise business owner or designee.
399 (h) A member representing state agency administrative
400 services directors as determined by the directors.
401 (i) A member appointed by the Attorney General.
402 (j) A member appointed by the Commissioner of Agriculture.
403 (k) The executive director of the Agency for Enterprise
404 Information Technology or designee.
405 (2) Duties of the council include:
406 (a) Acting as liaison with all user agencies of the Florida
407 Financial Management Information System.
408 (b) Advising the Agency for Enterprise Business Services on
409 the development of the Enterprise Financial Business Strategic
410 Plan.
411 (3) Agency for Enterprise Business Services staff shall
412 support the activities of the council.
413 (4) The chair may appoint work groups from state agency
414 staff as necessary to analyze, coordinate or resolve specific
415 issues.
416 Section 6. Section 215.924, Florida Statutes, is created to
417 read:
418 215.924 Enterprise Financial Business Strategic Plan.—The
419 Agency for Enterprise Business Services, with the assistance of
420 the council, shall develop, adopt, and, beginning in 2011,
421 annually update by July 1, the Enterprise Financial Business
422 Strategic Plan. The plan shall be submitted to the Governor, the
423 President of the Senate, and Speaker of the House of
424 Representatives. The plan must:
425 (1) Describe the enterprise financial business services to
426 be provided by the Florida Financial Management Information
427 System. The description must be sufficient to determine the
428 functionality that will be provided by the system and to
429 identify which agency business system services should be
430 incorporated into the enterprise agency business subsystem.
431 Enterprise financial business services at a minimum must include
432 the enterprise business services defined in s. 215.94.
433 (2) Identify and describe all functional information
434 subsystems and agency financial business systems recommended as
435 enterprise agency business subsystems for inclusion in the
436 Florida Financial Management Information System, which, at a
437 minimum, is the subsystems defined in s. 215.93. An enterprise
438 agency business subsystem shall be recommended for approval as a
439 subsystem based on the assessment process in s. 215.922.
440 (3) Provide, for the most recent fiscal year, the total
441 cost of operating and maintaining each subsystem, the staff
442 required for operation and maintenance, the number of end users
443 who must use the system to perform their job functions, and any
444 state or federal law specifically requiring the implementation
445 of the subsystem.
446 (4) Identify the critical interfaces for all subsystems,
447 including identified enterprise agency business subsystems, of
448 the Florida Financial Management Information System for the
449 purpose of coordinating standardized information exchange
450 between subsystems.
451 (5) Develop a 5-year plan for replacing or enhancing
452 subsystems of the Florida Financial Management Information
453 System, with the goal of having a system that provides
454 enterprise business services in the most cost-effective manner,
455 including:
456 (a) Overall options for replacing major subsystem
457 components and plans for addressing any contracts that expire
458 within the 5-year planning period;
459 (b) Recommended changes in enterprise financial business
460 services provided by the system which are necessary or
461 appropriate as subsystems are replaced as envisioned by the
462 plan;
463 (c) Improvements or enhancements that address impediments
464 to achieving long-term system planning goals; and
465 (d) Recommended changes that ensure the use of common data
466 codes by the information subsystems.
467 (6) Provide project management plans and governance
468 structures for approved subsystem enhancement or replacement
469 projects that have more than $10 million in cumulative total
470 funding.
471 (7) Recommend improvements to enterprise financial business
472 processes which may facilitate the standardization of financial
473 business services provided by the Florida Financial Management
474 Information System.
475 (8) Recommend improvements to enterprise reporting in order
476 to enhance the management of enterprise financial business
477 services.
478 (9) Recommend measures to improve data security, improve
479 data integrity between subsystems, and eliminate data redundancy
480 between subsystems.
481 Section 7. Section 215.93, Florida Statutes, is amended to
482 read:
483 215.93 Florida Financial Management Information System.—
484 (1) To provide the information necessary to carry out the
485 intent of the Legislature, there shall be a Florida Financial
486 Management Information System. The Florida Financial Management
487 Information system must shall be fully implemented and shall be
488 upgraded as necessary to ensure the efficient operation of an
489 integrated enterprise-wide financial management information
490 system and to provide necessary information for the effective
491 operation of state government. Upon the recommendation of the
492 coordinating council and approval of the officer board, the
493 Florida Financial Management Information System may require data
494 from any state agency information system or information
495 subsystem or may request data from any judicial branch
496 information system or information subsystem that the officer
497 determines coordinating council and board have determined to
498 have statewide financial management significance. Each
499 functional owner information subsystem within the Florida
500 Financial Management Information System must shall be developed
501 in such a fashion as to allow for timely, positive, preplanned,
502 and prescribed data transfers between the Florida Financial
503 Management Information System functional owner information
504 subsystems and from other information systems. The principal
505 unit of the system, as defined in the strategic plan in s.
506 215.924, shall be the functional owner information subsystem,
507 which includes, but is not, and the system shall include, but
508 shall not be limited to, the following:
509 (a) The Planning and Budgeting Subsystem.
510 (b) The Financial Management Florida Accounting Information
511 Resource Subsystem.
512 (c) The Cash Management Subsystem.
513 (d) The Purchasing Subsystem.
514 (e) The Personnel Information System.
515 (f) The Revenue and Tax Collection, Processing, and
516 Distribution Subsystem, also known as the System for Unified
517 Taxation.
518 (2) The enterprise business owner of each functional
519 information subsystem: shall have a functional owner, who may
520 establish additional functions for the subsystem unless
521 specifically prohibited by ss. 215.90-215.96.
522 (a) Shall submit a business case justifying any
523 enhancements to, or replacement of, the subsystem to the Agency
524 for Enterprise Business Services for review and approval.
525 However, without the express approval of the board upon
526 recommendation of the coordinating council, no functional owner
527 nor any other agency shall have the authority to establish or
528 maintain additional subsystems which duplicate any of the
529 information subsystems of the Florida Financial Management
530 Information System. Each functional owner shall
531 (b) Shall solicit input and responses from state agencies
532 using utilizing the information subsystem. Each functional owner
533 (c) May contract with the other enterprise business
534 functional owners or private sector entities in the design,
535 development, and implementation of their functional information
536 systems and subsystems and enterprise agency business subsystems
537 when modifications or subsystem replacements have been approved
538 by the Agency for Enterprise Business Services. Each functional
539 owner
540 (d) Shall include in its information subsystem functional
541 specifications the data requirements and standards of the
542 Florida Financial Management Information System as approved by
543 the officer board. Each functional owner
544 (e) Shall establish a project team design teams that plans
545 and coordinates shall plan and coordinate the design and
546 implementation of its subsystem within the project governance
547 process approved by the officer framework established by the
548 board.
549 (f) Shall provide regular reports on the status of projects
550 to the council and the officer. The design teams shall assist
551 the design and coordination staff in carrying out the duties
552 assigned by the board or the coordinating council. The
553 coordinating council shall review and approve the work plans for
554 these projects.
555 (g) Shall provide information relating to agency financial
556 business processes and services or functional information
557 subsystems as required by the Agency for Enterprise Business
558 Services.
559 (h) Shall notify the Agency for Enterprise Business
560 Services of modifications or enhancements to subsystems of the
561 Florida Financial Management Information System.
562 (i) Shall submit to the Agency for Enterprise Business
563 Services annual spending plans for any funds appropriated to a
564 state agency for enhancing enterprise agency business subsystems
565 and functional information subsystems.
566 (3) The Florida Financial Management Information System
567 must shall include financial management data and use utilize the
568 chart of accounts established approved by the Chief Financial
569 Officer. Common financial management data shall include, but are
570 not be limited to, data codes, titles, and definitions used by
571 one or more of the functional information owner subsystems.
572 (a) The Florida Financial Management Information System
573 shall use utilize common financial management data codes. The
574 council shall recommend and the officer board shall adopt
575 policies regarding the approval and publication of the financial
576 management data.
577 (b) The Chief Financial Officer shall adopt policies
578 regarding the approval and publication of the chart of accounts.
579 The Chief Financial Officer’s chart of accounts must shall be
580 consistent with the common financial management data codes
581 established by the officer coordinating council. Further,
582 (c) All systems not a part of the Florida Financial
583 Management Information System which provide information to the
584 system must shall use the common data codes from the Florida
585 Financial Management Information System and the Chief Financial
586 Officer’s chart of accounts.
587 (d) Data codes that cannot be supplied by the Florida
588 Financial Management Information System and the Chief Financial
589 Officer’s chart of accounts and that are required for use by the
590 information subsystems shall be approved by the officer board
591 upon recommendation of the coordinating council.
592 (4) The Florida Financial Management Information System
593 shall be designed, installed, and operated in a fashion
594 compatible with the legislative appropriations system.
595 (5) Enterprise business Functional owners are legally
596 responsible for the security and integrity of all data records
597 existing within or transferred from their information
598 subsystems. Each state agency and the judicial branch shall be
599 responsible for the accuracy of the information entered into the
600 Florida Financial Management Information System.
601 Section 8. Section 215.94, Florida Statutes, is amended to
602 read:
603 215.94 Designation, duties, and responsibilities of
604 enterprise business functional owners.—
605 (1) The Executive Office of the Governor is shall be the
606 enterprise business functional owner of the Planning and
607 Budgeting Subsystem, which shall be designed, implemented, and
608 operated in accordance with the provisions of ss. 215.90-215.961
609 215.90-215.96 and chapter 216. The Planning and Budgeting
610 Subsystem includes shall include, but is shall not be limited
611 to, the following functions for:
612 (a) Development and preparation of state agency and
613 judicial branch budget requests.
614 (b) Analysis and evaluation of state agency and judicial
615 branch budget requests and alternatives.
616 (c) Controlling and tracking the allocation of
617 appropriations, approved budget, and releases.
618 (d) Performance-based program budgeting compliance
619 evaluations, as provided in the legislative budget instructions
620 pursuant to s. 216.023(3).
621 (2) The Department of Financial Services is shall be the
622 enterprise business functional owner of the Florida Financial
623 Management Accounting Information Resource Subsystem established
624 pursuant to ss. 17.03, 215.86, 216.141, and 216.151 and further
625 developed in accordance with the provisions of ss. 215.90
626 215.961 215.90-215.96. The subsystem includes shall include, but
627 is shall not be limited to, the following functions:
628 (a) Accounting and reporting so as to provide timely data
629 for producing financial statements for the state in accordance
630 with generally accepted accounting principles.
631 (b) Auditing and settling claims against the state.
632 (3) The Chief Financial Officer is shall be the enterprise
633 business functional owner of the Cash Management Subsystem. The
634 Chief Financial Officer shall design, implement, and operate the
635 subsystem in accordance with the provisions of ss. 215.90
636 215.961 215.90-215.96. The subsystem includes shall include, but
637 is shall not be limited to, the following financial business
638 services functions for:
639 (a) Recording and reconciling credits and debits to
640 treasury fund accounts.
641 (b) Monitoring cash levels and activities in state bank
642 accounts.
643 (c) Monitoring short-term investments of idle cash.
644 (d) Administering the provisions of the Federal Cash
645 Management Improvement Act of 1990.
646 (4) The Department of Management Services is shall be the
647 enterprise business functional owner of the Purchasing
648 Subsystem. The department shall design, implement, and operate
649 the subsystem in accordance with the provisions of ss. 215.90
650 215.961 215.90-215.96. The subsystem includes shall include, but
651 is shall not be limited to, financial business services
652 functions for commodity and service procurement.
653 (5) The Department of Management Services is shall be the
654 enterprise business functional owner of the Personnel
655 Information System. The department shall ensure that the system
656 is designed, implemented, and operated in accordance with the
657 provisions of ss. 110.116 and 215.90-215.961 215.90-215.96. The
658 department may contract with a vendor to provide the system and
659 services required of the Personnel Information System. The
660 subsystem includes shall include, but is shall not be limited
661 to, the following financial business services functions for:
662 (a) Maintenance of employee and position data, including
663 funding sources and percentages and salary lapse. The employee
664 data includes shall include, but is not be limited to,
665 information to meet the payroll system requirements of the
666 Department of Financial Services and to meet the employee
667 benefit system requirements of the Department of Management
668 Services.
669 (b) Recruitment and selection.
670 (c) Time and leave reporting.
671 (d) Collective bargaining.
672 (6)(a) Consistent with the provisions of s. 215.86, the
673 enterprise business respective functional owner of each
674 functional information subsystem is shall be responsible for
675 ensuring that:
676 (a)1. The accounting information produced by the
677 information subsystem adheres to generally accepted accounting
678 principles.
679 (b)2. The information subsystem contains the necessary
680 controls to maintain its integrity, within acceptable limits and
681 at an acceptable cost.
682 (c)3. The information subsystem is auditable.
683 (7) The Department of Revenue is the enterprise business
684 owner of the Revenue and Tax Collection, Processing, and
685 Distribution Subsystem, which shall be designed, implemented,
686 and operated in accordance with ss. 20.21, 215.90-215.961, and
687 chapter 216. The subsystem includes, but is not limited to, the
688 following financial business services.
689 (a) Receiving, collecting, processing, and distributing
690 revenue from the sales tax, documentary stamp tax, corporate
691 income tax, communication services tax, fuel tax, and other
692 taxes administered by the department.
693 (b) Providing data needed to support the Economic
694 Estimating Conference and the Revenue Estimating Conference
695 established in s. 216.136.
696 (c) Integrating with other Florida Financial Management
697 Information System subsystems.
698 (8)(b) The Auditor General shall be advised by the
699 enterprise business functional owner of each functional
700 information subsystem of as to the date that the development or
701 significant modification of its functional system specifications
702 begins is to begin. The Auditor General shall provide technical
703 advice, as allowed by professional auditing standards, on
704 specific issues relating to the design, implementation, and
705 operation of each information subsystem.
706 (9)(7) The Auditor General shall provide to the officer
707 board and the coordinating council the findings and
708 recommendations of any audit relating to regarding the
709 provisions of ss. 215.90-215.961 215.90-215.96.
710 (10) The Florida Financial Management Information System,
711 through its functional information subsystems, must include a
712 data-gathering and data-distribution facility that supports a
713 management and decisionmaking information system that collects
714 and stores agency and statewide financial, administrative,
715 planning, and program information to assist state agency program
716 managers and statewide decisionmakers in carrying out their
717 responsibilities.
718 Section 9. Section 215.95, Florida Statutes, is amended to
719 read:
720 215.95 Financial Management Information Board.—
721 (1) There is created, as part of the Administration
722 Commission, the Financial Management Information Board. The
723 board is shall be composed of the Governor, the Chief Financial
724 Officer, the Commissioner of Agriculture, and the Attorney
725 General. The Governor is the shall be chair of the board. The
726 Governor or the Chief Financial Officer may call a meeting of
727 the board at any time the need arises.
728 (2) To carry out its duties and responsibilities, the board
729 shall by majority vote, with the Chief Financial Officer
730 breaking a tie vote:
731 (a) Adopt rules pursuant to ss. 120.536(1) and 120.54 to
732 administer implement the Florida Financial Management
733 Information System.
734 (b) Oversee the actions of the Agency for Enterprise
735 Business Services coordinating council and issue orders to
736 executive branch agencies to enforce implementation of and
737 compliance with provisions relating to the Florida Financial
738 Management Information System.
739 (c) Manage and oversee the development of the Florida
740 Financial Management Information System in such a manner that
741 includes fashion including, but is not limited to, ensuring
742 compatibility and integration with the Legislative
743 Appropriations System.
744 (d) Approve and submit annually by July 1 the Enterprise
745 Financial Business Strategic Plan described in s. 215.924.
746 (e) Approve and annually submit by January 1, the Florida
747 Financial Management Information System operational plan
748 described in s. 215.922.
749 (f) Resolve issues that the officer cannot resolve.
750 (g) Approve project milestone decisions for projects that
751 replace or enhance a Florida Financial Management Information
752 System subsystem. Milestone decisions include:
753 1. Approval of contracts for subsystem replacement or
754 changes in subsystem functionality;
755 2. Approval of project management plans and project
756 governance structures;
757 3. Acceptance of major project deliverables; and
758 4. Approval of project go or no-go decisions.
759 Section 10. Section 215.96, Florida Statutes, is repealed.
760 Section 11. Section 215.961, Florida Statutes, is created
761 to read:
762 215.961 State agency requirements.—State agencies shall:
763 (1) Adhere to policies developed by the Agency for
764 Enterprise Business Services for the Florida Financial
765 Management Information System which relate to the use of
766 functional information subsystems and enterprise agency business
767 subsystems.
768 (2) By July 1, 2013, use the Florida Financial Management
769 Information System to perform enterprise financial business
770 services. A state agency maintaining a system that duplicates
771 the business services provided by the Florida Financial
772 Management Information System shall, by October 15, 2011,
773 provide a plan to the Agency for Enterprise Business Services
774 for migrating its financial business services to the system.
775 (3) Shall submit to the Agency for Enterprise Business
776 Services:
777 (a) Updates on any changes that affect the provision of
778 services by the Florida Financial Information Management System,
779 including changes in federal or state laws.
780 (b) A business case analysis for each legislative budget
781 request for funding an enhancement or replacement of a
782 functional information subsystem identified in s. 215.93 or an
783 approved enterprise agency financial business subsystem that has
784 been identified as a subsystem of the Florida Financial
785 Management Subsystem in the strategic plan required under s
786 215.924.
787 (c) By July 1 2010, as specified by the officer, lists of
788 financial business systems maintained by the state agency,
789 including, but not limited to:
790 1. Descriptions of financial services provided by the
791 system;
792 2. Whether services are currently provided by a functional
793 information system;
794 3. System equipment and application specifics; and
795 4. The estimated cost of operating and maintaining the
796 system and estimated enhancement costs for fiscal year 2010
797 2011.
798 (4) Be responsible for the accuracy of the information
799 entered into the Florida Financial Management Information
800 System.
801 Section 12. Subsection (41) of section 570.07, Florida
802 Statutes, is repealed.
803 Section 13. Subsection (2) of section 17.11, Florida
804 Statutes, is amended to read:
805 17.11 To report disbursements made.—
806 (2) The Chief Financial Officer shall also cause to have
807 reported from the Florida Financial Management Accounting
808 Information Resource Subsystem to report at least no less than
809 quarterly the disbursements that which agencies made to small
810 businesses, as defined in the Florida Small and Minority
811 Business Assistance Act; to certified minority business
812 enterprises in the aggregate; and to certified minority business
813 enterprises broken down into categories of minority persons, as
814 well as gender and nationality subgroups. This information shall
815 be made available to the agencies, the Office of Supplier
816 Diversity, the Governor, the President of the Senate, and the
817 Speaker of the House of Representatives. Each agency is shall be
818 responsible for the accuracy of information entered into the
819 Florida Financial Management Accounting Information Resource
820 Subsystem for use in this reporting.
821 Section 14. Paragraph (b) of subsection (1), subsection
822 (2), and paragraph (f) of subsection (3) of section 216.102,
823 Florida Statutes, are amended to read:
824 216.102 Filing of financial information; handling by Chief
825 Financial Officer; penalty for noncompliance.—
826 (1) By September 30 of each year, each agency supported by
827 any form of taxation, licenses, fees, imposts, or exactions, the
828 judicial branch, and, for financial reporting purposes, each
829 component unit of the state as determined by the Chief Financial
830 Officer shall prepare, using generally accepted accounting
831 principles, and file with the Chief Financial Officer the
832 financial and other information necessary for the preparation of
833 annual financial statements for the State of Florida as of June
834 30. In addition, each such agency and the judicial branch shall
835 prepare financial statements showing the financial position and
836 results of agency or branch operations as of June 30 for
837 internal management purposes.
838 (b) The Chief Financial Officer shall publish a statewide
839 policy detailing the requirements for recording receipt and
840 disbursement of federal funds into the Florida Financial
841 Management Accounting Information Resource Subsystem and provide
842 technical assistance to the agencies and the judicial branch to
843 implement the policy.
844 (2) Financial information must be contained within the
845 Florida Financial Management Accounting Information Resource
846 Subsystem. Other information must be submitted in the form and
847 format prescribed by the Chief Financial Officer.
848 (a) Each component unit shall file financial information
849 and other information necessary for the preparation of annual
850 financial statements with the agency or branch designated by the
851 Chief Financial Officer by the date specified by the Chief
852 Financial Officer.
853 (b) The state agency or branch designated by the Chief
854 Financial Officer to receive financial information and other
855 information from component units shall include the financial
856 information in the Florida Financial Management Accounting
857 Information Resource Subsystem and shall include the component
858 units’ other information in its submission to the Chief
859 Financial Officer.
860 (3) The Chief Financial Officer shall:
861 (f) Consult with and elicit comments from the Executive
862 Office of the Governor on changes to the Florida Financial
863 Management Accounting Information Resource Subsystem which
864 clearly affect the accounting of federal funds in order, so as
865 to ensure consistency of information entered into the Federal
866 Aid Tracking System by state executive and judicial branch
867 entities. While efforts shall be made to ensure the
868 compatibility of the Florida Financial Management Accounting
869 Information Resource Subsystem and the Federal Aid Tracking
870 System, any successive systems serving identical or similar
871 functions must shall preserve such compatibility.
872
873 The Chief Financial Officer may furnish and publish in
874 electronic form the financial statements and the comprehensive
875 annual financial report required under paragraphs (a), (b), and
876 (c).
877 Section 15. Subsections (2) and (3) of section 216.141,
878 Florida Statutes, are amended to read:
879 216.141 Budget system procedures; planning and programming
880 by state agencies.—
881 (2) The Florida Management Information Board shall notify
882 the Auditor General of any changes or modifications to the
883 Florida Financial Management Information System and its
884 functional owner information subsystems.
885 (3) The Chief Financial Officer, as chief fiscal officer,
886 shall use the Florida Financial Management Accounting
887 Information Resource Subsystem developed pursuant to s.
888 215.94(2) for account purposes in the performance of and
889 accounting for all of his or her constitutional and statutory
890 duties and responsibilities. However, state agencies and the
891 judicial branch continue to be responsible for maintaining
892 accounting records necessary for effective management of their
893 programs and functions.
894 Section 16. Section 216.237, Florida Statutes, is amended
895 to read:
896 216.237 Availability of any remaining funds; agency
897 maintenance of accounting records.—Any remaining funds from the
898 General Revenue Fund and trust fund spending authority not
899 awarded to agencies pursuant to s. 216.236 are shall be
900 available to agencies for innovative projects that which
901 generate a cost savings, increase revenue, or improve service
902 delivery. Innovative projects that which generate a cost savings
903 shall receive greater consideration when awarding innovation
904 investment funds. Any trust fund authority granted under this
905 program must be used shall be utilized in a manner consistent
906 with the statutory authority for the use of the said trust fund.
907 Any savings realized as a result of implementing the innovative
908 project shall be used by the agency to establish an internal
909 innovations fund. State agencies that which are awarded funds
910 for innovative projects shall use utilize the chart of accounts
911 used by the Florida Financial Management Accounting Information
912 Resource Subsystem in the manner described in s. 215.93(3). The
913 Such chart of accounts shall be developed and amended in
914 consultation with the Department of Financial Services and the
915 Executive Office of the Governor to separate and account for the
916 savings that result from the implementation of the innovative
917 projects and to keep track of how the innovative funds are
918 reinvested by the state agency to fund additional innovative
919 projects, which may include, but not be limited to, expenditures
920 for training and information technology resources. Guidelines
921 for the establishment of such internal innovations fund shall be
922 provided by the Department of Management Services. Any agency
923 awarded funds under this section shall maintain detailed
924 accounting records showing all expenses, loan transfers,
925 savings, or other financial actions concerning the project. Any
926 savings realized as a result of implementing the innovative
927 project shall be quantified, validated, and verified by the
928 agency. A final report of the results of the implementation of
929 each innovative project shall be submitted by each participating
930 agency to the Governor’s Office of Policy Planning and Budgeting
931 and the legislative appropriations committees by June 30 of the
932 fiscal year in which the funds were received and ensuing fiscal
933 years for the life of the project.
934 Section 17. This act shall take effect July 1, 2009.
935
936 ================= T I T L E A M E N D M E N T ================
937 And the title is amended as follows:
938 Delete everything before the enacting clause
939 and insert:
940 A bill to be entitled
941 An act relating to the Florida Financial Management
942 Information System; amending s. 215.90, F.S.;
943 conforming a cross-reference; amending s. 215.91,
944 F.S.; providing that the Financial Management
945 Information Board is responsible for the system;
946 deleting provisions relating to the Florida Financial
947 Management Information System Coordinating Council;
948 deleting references to functional owner subsystems;
949 amending s. 215.92, F.S.; redefining terms and adding
950 and deleting definitions; creating s. 215.922, F.S.;
951 establishing the Agency for Enterprise Business
952 Services within the Department of Financial Services;
953 providing that the office is a separate budget entity
954 not subject to the department; providing that the
955 agency is headed by the Governor and Cabinet acting as
956 the Financial Management Information Board; providing
957 for an executive director; providing the duties of the
958 agency; creating s. 215.923, F.S.; establishing the
959 Enterprise Financial Business Operations Council to
960 act in an advisory capacity to the agency; providing
961 the members of the council; providing council duties;
962 creating s. 215.924, F.S.; providing for an Enterprise
963 Financial Business Strategic Plan; requiring the plan
964 to be annually reviewed, updated and submitted to the
965 Legislature; providing for the contents of the plan;
966 amending s. 215.93, F.S.; revising provisions relating
967 to the Florida Financial Management Information
968 System; renaming the Florida Accounting Information
969 Resource Subsystem the Financial Management Subsystem;
970 adding the Revenue and Tax Collection, Processing, and
971 Distribution Subsystem; deleting references to
972 functional owner subsystems and providing for
973 enterprise business owners; revising the duties of the
974 owners; deleting references to the design and
975 coordination staff; providing for the ownership and
976 functions of the Revenue and Tax Collection,
977 Processing, and Distribution Subsystem by the
978 Department of Revenue; amending s. 215.94, F.S.;
979 deleting references to functional owner subsystems and
980 providing for enterprise business owners; amending s.
981 215.95, F.S.; providing additional duties for the
982 Financial Management Information Board; repealing s.
983 215.96, F.S., relating to the coordinating council and
984 design and coordination staff; creating s. 215.961,
985 F.S.; providing state agency requirements relating to
986 the Florida Financial Management Information System
987 and the use of functional information and enterprise
988 agency business subsystems; repealing s. 570.07(41),
989 F.S., relating to the Department of Agriculture and
990 Consumer Services’ exemption from using the state
991 online procurement system; amending ss. 17.11,
992 216.102, 216.141, and 216.237, F.S.; conforming terms;
993 providing an effective date.