Florida Senate - 2009                             CS for SB 2088
       
       
       
       By the Committee on Governmental Oversight and Accountability;
       and Senator Alexander
       
       
       
       585-05341-09                                          20092088c1
    1                        A bill to be entitled                      
    2         An act relating to the Florida Financial Management
    3         Information System; amending s. 215.90, F.S.;
    4         conforming a cross-reference; amending s. 215.91,
    5         F.S.; providing that the Financial Management
    6         Information Board is responsible for the system;
    7         deleting provisions relating to the Florida Financial
    8         Management Information System Coordinating Council;
    9         deleting references to functional owner subsystems;
   10         amending s. 215.92, F.S.; redefining terms and adding
   11         and deleting definitions; creating s. 215.922, F.S.;
   12         establishing the Agency for Enterprise Business
   13         Services within the Department of Financial Services;
   14         providing that the office is a separate budget entity
   15         not subject to the department; providing that the
   16         agency is headed by the Governor and Cabinet acting as
   17         the Financial Management Information Board; providing
   18         for an executive director; providing the duties of the
   19         agency; creating s. 215.923, F.S.; establishing the
   20         Enterprise Financial Business Operations Council to
   21         act in an advisory capacity to the agency; providing
   22         the members of the council; providing council duties;
   23         creating s. 215.924, F.S.; providing for an Enterprise
   24         Financial Business Strategic Plan; requiring the plan
   25         to be annually reviewed, updated and submitted to the
   26         Legislature; providing for the contents of the plan;
   27         amending s. 215.93, F.S.; revising provisions relating
   28         to the Florida Financial Management Information
   29         System; renaming the Florida Accounting Information
   30         Resource Subsystem the Financial Management Subsystem;
   31         adding the Revenue and Tax Collection, Processing, and
   32         Distribution Subsystem; deleting references to
   33         functional owner subsystems and providing for
   34         enterprise business owners; revising the duties of the
   35         owners; deleting references to the design and
   36         coordination staff; providing for the ownership and
   37         functions of the Revenue and Tax Collection,
   38         Processing, and Distribution Subsystem by the
   39         Department of Revenue; amending s. 215.94, F.S.;
   40         deleting references to functional owner subsystems and
   41         providing for enterprise business owners; amending s.
   42         215.95, F.S.; providing additional duties for the
   43         Financial Management Information Board; repealing s.
   44         215.96, F.S., relating to the coordinating council and
   45         design and coordination staff; creating s. 215.961,
   46         F.S.; providing state agency requirements relating to
   47         the Florida Financial Management Information System
   48         and the use of functional information and enterprise
   49         agency business subsystems; repealing s. 570.07(41),
   50         F.S., relating to the Department of Agriculture and
   51         Consumer Services’ exemption from using the state
   52         online procurement system; amending ss. 17.11,
   53         216.102, 216.141, and 216.237, F.S.; conforming terms;
   54         providing an effective date.
   55  
   56  Be It Enacted by the Legislature of the State of Florida:
   57  
   58         Section 1. Section 215.90, Florida Statutes, is amended to
   59  read:
   60         215.90 Short title.—Sections 215.90-215.961 215.90-215.96
   61  may be cited as the “Florida Financial Management Information
   62  System Act.”
   63         Section 2. Section 215.91, Florida Statutes, is amended to
   64  read:
   65         215.91 Florida Financial Management Information System;
   66  board; council.—
   67         (1) It is the intent of the Legislature that the Financial
   68  Management Information Board, as the agency head of the Agency
   69  for Enterprise Business Services, executive branch of
   70  government, in consultation with the legislative fiscal
   71  committees, specifically design and implement the Florida
   72  Financial Management Information System to be the primary means
   73  by which state government managers acquire and disseminate the
   74  information needed to plan and account for the delivery of
   75  services to state residents the citizens in a timely, efficient,
   76  and effective manner.
   77         (2)The Financial Management Information Board shall
   78  establish the overall framework within which the Florida
   79  Financial Management Information System operates and be
   80  responsible for all decisions relating to the system.
   81         (3)(2) The Florida Financial Management Information System
   82  is shall be a unified information system providing fiscal,
   83  management, and accounting support for state decisionmakers. It
   84  provides shall provide a means of coordinating fiscal management
   85  information and information that supports state planning, policy
   86  development, management, evaluation, and performance monitoring.
   87  The Florida Financial Management Information System is shall be
   88  the primary information resource for providing that provides
   89  accountability for public funds, resources, and activities.
   90         (3)The Financial Management Information Board shall
   91  provide the overall framework within which the Florida Financial
   92  Management Information System will operate. The board, through
   93  the Florida Financial Management Information System Coordinating
   94  Council, shall adopt policies and procedures to:
   95         (a)Strengthen and standardize the fiscal management and
   96  accounting practices of the state;
   97         (b)Improve internal financial controls;
   98         (c)Simplify the preparation of objective, accurate, and
   99  timely management and fiscal reports; and
  100         (d)Provide the information needed in the development,
  101  management, and evaluation of public policy and programs.
  102         (4)The council shall provide ongoing counsel to the board
  103  and act to resolve problems among or between the functional
  104  owner subsystems. The board, through the coordinating council,
  105  shall direct and manage the development, implementation, and
  106  operation of the information subsystems that together are the
  107  Florida Financial Management Information System. The
  108  coordinating council shall approve the information subsystems’
  109  designs prior to the development, implementation, and operation
  110  of the subsystems and shall approve subsequent proposed design
  111  modifications to the information subsystems subject to the
  112  guidelines issued by the council. The coordinating council shall
  113  ensure that the information subsystems’ operations support the
  114  exchange of unified and coordinated data between information
  115  subsystems. The coordinating council shall establish the common
  116  data codes for financial management, and it shall require and
  117  ensure the use of common data codes by the information
  118  subsystems that together constitute the Florida Financial
  119  Management Information System. The Chief Financial Officer shall
  120  adopt a chart of accounts consistent with the common financial
  121  management data codes established by the coordinating council.
  122  The board, through the coordinating council, shall establish the
  123  financial management policies and procedures for the executive
  124  branch of state government. The coordinating council shall
  125  notify in writing the chairs of the legislative fiscal
  126  committees and the Chief Justice of the Supreme Court regarding
  127  the adoption of, or modification to, a proposed financial
  128  management policy or procedure. The notice shall solicit
  129  comments from the chairs of the legislative fiscal committees
  130  and the Chief Justice of the Supreme Court at least 14
  131  consecutive days before the final action by the coordinating
  132  council.
  133         (5)The Florida Financial Management Information System and
  134  its functional owner information subsystems shall be compatible
  135  with the legislative appropriations system, and they shall be
  136  designed to support the legislative oversight function. The
  137  Florida Financial Management Information System and its
  138  functional owner information subsystems shall be unified with
  139  the legislative information systems that support the legislative
  140  appropriations and legislative oversight functions. The Florida
  141  Financial Management Information System and its functional owner
  142  information subsystems shall exchange information with the
  143  legislative information systems that support the legislative
  144  appropriations and legislative oversight functions without
  145  conversion or modification. Any information maintained by the
  146  Florida Financial Management Information System and its
  147  functional owner information subsystems shall be available, upon
  148  request, to the information systems of the legislative branch.
  149         (6) The Florida Financial Management Information system and
  150  its functional owner information subsystems shall:
  151         (a) Be designed to incorporate the flexibility needed to
  152  respond to the dynamic demands of state government in a cost
  153  conscious manner. The Florida Financial Management Information
  154  System shall include applications that will support an
  155  information retrieval system that will allow the user to ask
  156  general questions and receive accurate answers that include
  157  assessments concerning the qualifications of the data.
  158         (b)(7)The Florida Financial Management Information System
  159  and each of its functional owner information subsystems shall
  160  strive to Employ a common set of operations that makes make the
  161  system accessible to state agency program managers and statewide
  162  decisionmakers. Data must shall be easily transferred from the
  163  functional owner information subsystems to Florida Financial
  164  Management Information System applications and also among the
  165  functional owner information subsystems. The functional owner
  166  information subsystems must shall identify shared data-gathering
  167  needs in order to minimize the duplication duplications of
  168  source-entry input. The coordinating council shall ensure that
  169  All organizations within the executive branch of state
  170  government must have access to and use the Florida Financial
  171  Management Information system for the collection, processing,
  172  and reporting of financial management data required for the
  173  efficient and effective operation of state government.
  174         (8)The Florida Financial Management Information System,
  175  through its functional owner subsystems, shall include a data
  176  gathering and data-distribution facility that will support a
  177  management and decisionmaking information system that collects
  178  and stores agency and statewide financial, administrative,
  179  planning, and program information to assist agency program
  180  managers and statewide decisionmakers in carrying out their
  181  responsibilities.
  182         Section 3. Section 215.92, Florida Statutes, is amended to
  183  read:
  184         215.92 Definitions relating to Florida Financial Management
  185  Information System Act.—For the purposes of ss. 215.90-215.961
  186  215.90-215.96:
  187         (1)“Agency financial business system” means a system that
  188  provides financial business services, including related
  189  administrative or accounting services, to one or more state
  190  agencies and which may be approved as an enterprise agency
  191  business subsystem of the Florida Financial Management
  192  Information System according to s. 215.924.
  193         (2)(1) “Auditable” means the presence of features and
  194  characteristics that are needed to verify the proper functioning
  195  of controls in any given information subsystem.
  196         (3)(2) “Board” means the Financial Management Information
  197  Board.
  198         (3)“Coordinating council” or “council” means the Florida
  199  Financial Management Information System Coordinating Council.
  200         (4)“Council” means the Enterprise Financial Business
  201  Services Council.
  202         (5)(4) “Data or data code” means representation of facts,
  203  concepts, or instructions in a formalized manner suitable for
  204  communication, interpretation, or processing by humans or by
  205  automatic means. The term includes any representations such as
  206  characters or analog quantities to which meaning is, or might
  207  be, assigned.
  208         (5)“Design and coordination staff” means the personnel
  209  responsible for providing administrative and clerical support to
  210  the board, coordinating council, and secretary to the board. The
  211  design and coordination staff shall function as the agency clerk
  212  for the board and the coordinating council. For administrative
  213  purposes, the design and coordination staff are assigned to the
  214  Department of Financial Services but they are functionally
  215  assigned to the board.
  216         (6)“Enhancement” means a change to the Florida Financial
  217  Management Information System which improves or adds features or
  218  functionality to a functional information subsystem or
  219  enterprise agency business subsystem and which changes or
  220  affects how an enterprise business service or a task that is
  221  part of the service is performed.
  222         (7)“Enterprise agency business subsystem” means a state
  223  agency financial business system that has been approved as a
  224  subsystem of the Florida Financial Management Information System
  225  if the Enterprise Financial Business Strategic Plan is approved
  226  by the board.
  227         (8)“Enterprise business owner” means the state agency that
  228  has legal responsibility for ensuring that a functional
  229  information subsystem or enterprise agency business subsystem of
  230  the Florida Financial Management Information System is designed,
  231  implemented, and operated in accordance with ss. 215.90-215.961.
  232         (9)“Enterprise financial business process” means the
  233  common series of tasks state agencies undertake in monitoring,
  234  tracking, maintaining, or supporting the management,
  235  accountability, and reporting of state financial data, all or a
  236  portion of which may be performed within a functional
  237  information subsystem of the Florida Financial Management
  238  Information System. Financial business process tasks that are
  239  not performed by a subsystem may have an impact on or determine
  240  what tasks are performed by services that are provided by the
  241  subsystem.
  242         (10)“Enterprise financial business service” means a
  243  service provided within the Florida Financial Management
  244  Information System which performs some or all of the tasks of an
  245  enterprise financial business process.
  246         (11)“Functional information subsystems” means the
  247  subsystems described in s. 215.93 which provide the core
  248  enterprise business services described in s. 215.94.
  249         (6)“Functional owner” means the agency, or the part of the
  250  judicial branch, that has the legal responsibility to ensure
  251  that a subsystem is designed, implemented, and operated in
  252  accordance with ss. 215.90-215.96.
  253         (12)(7) “Functional system specifications” means the
  254  detailed written description of an information subsystem which
  255  describes. These specifications are prepared by the functional
  256  owner of the system; describe, in the functional owner’s
  257  language, what an information subsystem is required to do; and
  258  describe the features, characteristics, controls, and internal
  259  control measures to be incorporated into the information
  260  subsystem. Such specifications are the basis for the preparation
  261  of the technical system specifications by the functional owner.
  262         (13)(8) “Information system” means a group of interrelated
  263  information subsystems.
  264         (14)(9) “Information subsystem” means the entire collection
  265  of procedures, equipment, and people devoted to the generation,
  266  collection, evaluation, storage, retrieval, and dissemination of
  267  data and information within an organization or functional area
  268  in order to promote the flow of information from source to user.
  269         (15)“Modification” means a technical change to a
  270  functional information subsystem or an enterprise agency
  271  business subsystem which does not affect how a task that is part
  272  of an enterprise financial business service is performed.
  273         (16)“Officer” means the executive director of the Agency
  274  for Enterprise Business Services.
  275         (17)“Project governance structure” means a written
  276  delegation of authority which defines the roles and
  277  responsibilities of project participants at all levels in the
  278  decisionmaking process, identifies the levels of operational
  279  decisionmaking, designates a clear line of decisional authority,
  280  and provides a clear process for raising the visibility of
  281  issues to the appropriate level for resolution.
  282         (18)“Replacement” of a subsystem means any proposal for
  283  continuing business services through the use of a new or
  284  different functional information system from those currently
  285  contracted. For purposes of this subsection, extensions of
  286  contracts for functional information systems and associated
  287  business services shall be considered replacements.
  288         (19)“State agency” has the same meaning as in s.
  289  216.011(1).
  290         Section 4. Section 215.922, Florida Statutes, is created to
  291  read:
  292         215.922 Agency for Enterprise Business Services.—The
  293  Agency for Enterprise Business Services is created within the
  294  Department of Financial Services.
  295         (1)The agency is a separate budget entity and is not
  296  subject to control, supervision, or direction by the Department
  297  of Financial Services, including, but not limited to,
  298  purchasing, transactions involving real or personal property,
  299  personnel, or budgetary matters.
  300         (2)The head of the agency shall be the Governor and
  301  Cabinet acting as the Financial Management Information Board.
  302         (3)The agency shall have an executive director, who is the
  303  Enterprise Financial Business Operations Officer. The officer is
  304  appointed by the Governor and confirmed by three votes of the
  305  Cabinet, subject to confirmation by the Senate, and serves at
  306  the pleasure of the Governor and Cabinet. The Chief Financial
  307  Officer may appoint an interim director until an executive
  308  director is confirmed by the Cabinet.
  309         (4)The agency shall have the following duties and
  310  responsibilities:
  311         (a)Ensuring that decisions are identified and issues are
  312  resolved by the board as specified in s. 215.95.
  313         (b)Coordinating and staffing the meetings of the council,
  314  which shall meet at least 12 times per year for the purpose of
  315  obtaining input from council members in carrying out the
  316  provisions of ss. 215.90-215.961.
  317         (c)Monitoring operational and performance issues of the
  318  functional information subsystems and enterprise agency business
  319  subsystems.
  320         (d)Coordinating as necessary with the Agency for
  321  Enterprise Information Technology to obtain technology-related
  322  information from state agencies.
  323         (e)Developing the Enterprise Financial Business Services
  324  Strategic Plan as directed in s. 215.924.
  325         (f)Serving as a clearinghouse for enterprise information
  326  relating to the planning, development, implementation, and
  327  evaluation of improvements to enterprise financial business
  328  processes.
  329         (g)Developing policies and procedures that improve the
  330  efficiency and effectiveness of the Florida Financial Management
  331  System by:
  332         1.Improving internal financial controls;
  333         2.Standardizing the state’s fiscal management and
  334  accounting practices;
  335         3.Simplifying the preparation of objective, accurate, and
  336  timely management information and fiscal reports;
  337         4.Establishing and maintaining a standardized chart of
  338  accounts;
  339         5.Standardizing enterprise financial business processes
  340  and services if necessary to cost-effectively provide financial
  341  business services; and
  342         6.Establishing common data codes to be used by all
  343  functional information subsystems and enterprise agency business
  344  subsystems.
  345         (h)Developing criteria for defining standardized
  346  enterprise financial business services to be provided by the
  347  Florida Financial Management Information System. At a minimum,
  348  the criteria must be able to determine whether:
  349         1.The identified financial function or task serves a
  350  unique state agency need, is common among multiple state
  351  agencies, or should be common among multiple state agencies;
  352         2.The identified function or task is necessary to comply
  353  with a federal or state reporting requirement; and
  354         3.It is cost-effective to incorporate the service into the
  355  Florida Financial Management Information System in accordance
  356  with long-term planning goals.
  357         (i)Adopting rules to administer ss. 215.90-215.961.
  358         (j)Providing an operational plan annually by January 1,
  359  beginning in 2012, to the Governor, the President of the Senate,
  360  and the Speaker of the House of Representatives. The plan must
  361  contain recommendations for the current and subsequent fiscal
  362  year and identify estimated costs, budget adjustments, and
  363  legislative changes necessary to implement such recommendations.
  364  At a minimum, the recommendations must identify:
  365         1.Major initiatives and implementation strategies proposed
  366  for the next fiscal year which are designed to achieve goals
  367  included in the Enterprise Financial Business Strategic Plan
  368  described in s. 215.924;
  369         2.Changes to internal financial controls and enterprise
  370  financial business processes;
  371         3.Proposals to eliminate specific impediments to achieving
  372  standardized enterprise financial business services;
  373         4.An assessment of ongoing projects that enhance or
  374  replace any of the Florida Financial Management Information
  375  System’s functional information subsystems or enterprise agency
  376  business subsystems and, where applicable, recommendations for
  377  improving project management;
  378         5.An analysis of each specific business case supporting
  379  enhancement or replacement of a subsystem, including pending
  380  contract extensions, renewals, or modifications of any of the
  381  Florida Financial Management Information System’s functional
  382  information subsystems or enterprise agency business subsystems
  383  submitted in accordance with s. 215.961. Such analysis must
  384  consist of determining whether the enhancement or replacement is
  385  consistent with the Enterprise Financial Business Strategic
  386  Plan, and is in compliance with policies, procedures, or
  387  criteria developed as specified in ss. 215.90-216.96.
  388         (k)Submitting an inventory to the Governor and the chairs
  389  of the legislative appropriation committees by July 1, 2011, of
  390  agency financial business systems that are maintained by
  391  executive branch agencies. At a minimum, the inventory must
  392  include the following information:
  393         1.A description of the financial business processes
  394  supported and financial business services provided by each
  395  system;
  396         2.The total cost of operating and maintaining each agency
  397  financial business system on an annual fiscal-year basis. The
  398  total cost calculation must, at a minimum, include staffing
  399  requirements, hardware and software costs, contracted services
  400  and external service provider costs, and facilities and power
  401  costs;
  402         3.The enhancement costs estimated for the 2010-2011 fiscal
  403  year and planned enhancement costs for the 2011-2012 fiscal
  404  year. The inventory must identify the budget authority that will
  405  be used to pay for any proposed enhancements in the 2011-1012
  406  fiscal year;
  407         4.The number of and job descriptions of end users who must
  408  use the system on a daily basis to perform their job functions;
  409         5.Any state or federal laws that require the
  410  implementation and use of the agency financial business system;
  411  and
  412         6.An assessment of whether each agency financial business
  413  system can be approved as an enterprise agency business
  414  subsystem pursuant to s. 215.924 or, if it cannot be approved, a
  415  statement explaining why that is not possible. The Agency for
  416  Enterprise Business Services shall develop criteria for such
  417  approval. To be approved as an enterprise agency business
  418  subsystem, the agency system must, at a mimimum:
  419         a.Provide financial and administrative data, and
  420  information or functionality that is essential to state
  421  enterprise financial operations;
  422         b.Effectively provide a required enterprise financial
  423  business service or support an enterprise financial business
  424  process;
  425         c.Provide financial data, information, or functionality
  426  that is not partially or completely duplicated by a functional
  427  information subsystem; and
  428         d.Demonstrate that the agency financial business system’s
  429  financial data, information, or functionality can be provided in
  430  a cost-effective manner by a functional information subsystem.
  431         Section 5. Section 215.923, Florida Statutes, is created to
  432  read:
  433         215.923Enterprise Financial Business Services Council.—The
  434  Enterprise Financial Business Services Council is created as an
  435  advisory body to support the Agency for Enterprise Business
  436  Services in the execution of its duties and responsibilities.
  437         (1)Council members include:
  438         (a)The officer who shall serve as chair of the council.
  439         (b)The Planning and Budgeting Subsystem enterprise
  440  business owner or designee.
  441         (c)The Financial Management Subsystem enterprise business
  442  owner or designee.
  443         (d)The Cash Management Subsystem enterprise business owner
  444  or designee.
  445         (e)The Purchasing Subsystem enterprise business owner or
  446  designee.
  447         (f)The Personnel Information Subsystem enterprise business
  448  owner or designee.
  449         (g)The Revenue and Tax Collection, Processing, and
  450  Distribution Subsystem enterprise business owner or designee.
  451         (h)A member representing state agency administrative
  452  services directors as determined by the directors.
  453         (i)A member appointed by the Attorney General.
  454         (j)A member appointed by the Commissioner of Agriculture.
  455         (k)The executive director of the Agency for Enterprise
  456  Information Technology or designee.
  457         (2)Duties of the council include:
  458         (a)Acting as liaison with all user agencies of the Florida
  459  Financial Management Information System.
  460         (b)Advising the Agency for Enterprise Business Services on
  461  the development of the Enterprise Financial Business Strategic
  462  Plan.
  463         (3)Agency for Enterprise Business Services staff shall
  464  support the activities of the council.
  465         (4) The chair may appoint work groups from state agency
  466  staff as necessary to analyze, coordinate or resolve specific
  467  issues.
  468         Section 6. Section 215.924, Florida Statutes, is created to
  469  read:
  470         215.924Enterprise Financial Business Strategic Plan.—The
  471  Agency for Enterprise Business Services, with the assistance of
  472  the council, shall develop, adopt, and, beginning in 2011,
  473  annually update by July 1, the Enterprise Financial Business
  474  Strategic Plan. The plan shall be submitted to the Governor, the
  475  President of the Senate, and Speaker of the House of
  476  Representatives. The plan must:
  477         (1)Describe the enterprise financial business services to
  478  be provided by the Florida Financial Management Information
  479  System. The description must be sufficient to determine the
  480  functionality that will be provided by the system and to
  481  identify which agency business system services should be
  482  incorporated into the enterprise agency business subsystem.
  483  Enterprise financial business services at a minimum must include
  484  the enterprise business services defined in s. 215.94.
  485         (2)Identify and describe all functional information
  486  subsystems and agency financial business systems recommended as
  487  enterprise agency business subsystems for inclusion in the
  488  Florida Financial Management Information System, which, at a
  489  minimum, is the subsystems defined in s. 215.93. An enterprise
  490  agency business subsystem shall be recommended for approval as a
  491  subsystem based on the assessment process in s. 215.922.
  492         (3)Provide, for the most recent fiscal year, the total
  493  cost of operating and maintaining each subsystem, the staff
  494  required for operation and maintenance, the number of end users
  495  who must use the system to perform their job functions, and any
  496  state or federal law specifically requiring the implementation
  497  of the subsystem.
  498         (4)Identify the critical interfaces for all subsystems,
  499  including identified enterprise agency business subsystems, of
  500  the Florida Financial Management Information System for the
  501  purpose of coordinating standardized information exchange
  502  between subsystems.
  503         (5)Develop a 5-year plan for replacing or enhancing
  504  subsystems of the Florida Financial Management Information
  505  System, with the goal of having a system that provides
  506  enterprise business services in the most cost-effective manner,
  507  including:
  508         (a)Overall options for replacing major subsystem
  509  components and plans for addressing any contracts that expire
  510  within the 5-year planning period;
  511         (b)Recommended changes in enterprise financial business
  512  services provided by the system which are necessary or
  513  appropriate as subsystems are replaced as envisioned by the
  514  plan;
  515         (c)Improvements or enhancements that address impediments
  516  to achieving long-term system planning goals; and
  517         (d)Recommended changes that ensure the use of common data
  518  codes by the information subsystems.
  519         (6)Provide project management plans and governance
  520  structures for approved subsystem enhancement or replacement
  521  projects that have more than $10 million in cumulative total
  522  funding.
  523         (7)Recommend improvements to enterprise financial business
  524  processes which may facilitate the standardization of financial
  525  business services provided by the Florida Financial Management
  526  Information System.
  527         (8)Recommend improvements to enterprise reporting in order
  528  to enhance the management of enterprise financial business
  529  services.
  530         (9)Recommend measures to improve data security, improve
  531  data integrity between subsystems, and eliminate data redundancy
  532  between subsystems.
  533         Section 7. Section 215.93, Florida Statutes, is amended to
  534  read:
  535         215.93 Florida Financial Management Information System.—
  536         (1) To provide the information necessary to carry out the
  537  intent of the Legislature, there shall be a Florida Financial
  538  Management Information System. The Florida Financial Management
  539  Information system must shall be fully implemented and shall be
  540  upgraded as necessary to ensure the efficient operation of an
  541  integrated enterprise-wide financial management information
  542  system and to provide necessary information for the effective
  543  operation of state government. Upon the recommendation of the
  544  coordinating council and approval of the officer board, the
  545  Florida Financial Management Information System may require data
  546  from any state agency information system or information
  547  subsystem or may request data from any judicial branch
  548  information system or information subsystem that the officer
  549  determines coordinating council and board have determined to
  550  have statewide financial management significance. Each
  551  functional owner information subsystem within the Florida
  552  Financial Management Information System must shall be developed
  553  in such a fashion as to allow for timely, positive, preplanned,
  554  and prescribed data transfers between the Florida Financial
  555  Management Information System functional owner information
  556  subsystems and from other information systems. The principal
  557  unit of the system, as defined in the strategic plan in s.
  558  215.924, shall be the functional owner information subsystem,
  559  which includes, but is not, and the system shall include, but
  560  shall not be limited to, the following:
  561         (a) The Planning and Budgeting Subsystem.
  562         (b) The Financial Management Florida Accounting Information
  563  Resource Subsystem.
  564         (c) The Cash Management Subsystem.
  565         (d) The Purchasing Subsystem.
  566         (e) The Personnel Information System.
  567         (f)The Revenue and Tax Collection, Processing, and
  568  Distribution Subsystem, also known as the System for Unified
  569  Taxation.
  570         (2) The enterprise business owner of each functional
  571  information subsystem: shall have a functional owner, who may
  572  establish additional functions for the subsystem unless
  573  specifically prohibited by ss. 215.90-215.96.
  574         (a)Shall submit a business case justifying any
  575  enhancements to, or replacement of, the subsystem to the Agency
  576  for Enterprise Business Services for review and approval.
  577  However, without the express approval of the board upon
  578  recommendation of the coordinating council, no functional owner
  579  nor any other agency shall have the authority to establish or
  580  maintain additional subsystems which duplicate any of the
  581  information subsystems of the Florida Financial Management
  582  Information System. Each functional owner shall
  583         (b)Shall solicit input and responses from state agencies
  584  using utilizing the information subsystem. Each functional owner
  585         (c) May contract with the other enterprise business
  586  functional owners or private sector entities in the design,
  587  development, and implementation of their functional information
  588  systems and subsystems and enterprise agency business subsystems
  589  when modifications or subsystem replacements have been approved
  590  by the Agency for Enterprise Business Services. Each functional
  591  owner
  592         (d) Shall include in its information subsystem functional
  593  specifications the data requirements and standards of the
  594  Florida Financial Management Information System as approved by
  595  the officer board. Each functional owner
  596         (e) Shall establish a project team design teams that plans
  597  and coordinates shall plan and coordinate the design and
  598  implementation of its subsystem within the project governance
  599  process approved by the officer framework established by the
  600  board.
  601         (f)Shall provide regular reports on the status of projects
  602  to the council and the officer. The design teams shall assist
  603  the design and coordination staff in carrying out the duties
  604  assigned by the board or the coordinating council. The
  605  coordinating council shall review and approve the work plans for
  606  these projects.
  607         (g)Shall provide information relating to agency financial
  608  business processes and services or functional information
  609  subsystems as required by the Agency for Enterprise Business
  610  Services.
  611         (h)Shall notify the Agency for Enterprise Business
  612  Services of modifications or enhancements to subsystems of the
  613  Florida Financial Management Information System.
  614         (i)Shall submit to the Agency for Enterprise Business
  615  Services annual spending plans for any funds appropriated to a
  616  state agency for enhancing enterprise agency business subsystems
  617  and functional information subsystems.
  618         (3) The Florida Financial Management Information System
  619  must shall include financial management data and use utilize the
  620  chart of accounts established approved by the Chief Financial
  621  Officer. Common financial management data shall include, but are
  622  not be limited to, data codes, titles, and definitions used by
  623  one or more of the functional information owner subsystems.
  624         (a) The Florida Financial Management Information System
  625  shall use utilize common financial management data codes. The
  626  council shall recommend and the officer board shall adopt
  627  policies regarding the approval and publication of the financial
  628  management data.
  629         (b) The Chief Financial Officer shall adopt policies
  630  regarding the approval and publication of the chart of accounts.
  631  The Chief Financial Officer’s chart of accounts must shall be
  632  consistent with the common financial management data codes
  633  established by the officer coordinating council. Further,
  634         (c) All systems not a part of the Florida Financial
  635  Management Information System which provide information to the
  636  system must shall use the common data codes from the Florida
  637  Financial Management Information System and the Chief Financial
  638  Officer’s chart of accounts.
  639         (d) Data codes that cannot be supplied by the Florida
  640  Financial Management Information System and the Chief Financial
  641  Officer’s chart of accounts and that are required for use by the
  642  information subsystems shall be approved by the officer board
  643  upon recommendation of the coordinating council.
  644         (4) The Florida Financial Management Information System
  645  shall be designed, installed, and operated in a fashion
  646  compatible with the legislative appropriations system.
  647         (5) Enterprise business Functional owners are legally
  648  responsible for the security and integrity of all data records
  649  existing within or transferred from their information
  650  subsystems. Each state agency and the judicial branch shall be
  651  responsible for the accuracy of the information entered into the
  652  Florida Financial Management Information System.
  653         Section 8. Section 215.94, Florida Statutes, is amended to
  654  read:
  655         215.94 Designation, duties, and responsibilities of
  656  enterprise business functional owners.—
  657         (1) The Executive Office of the Governor is shall be the
  658  enterprise business functional owner of the Planning and
  659  Budgeting Subsystem, which shall be designed, implemented, and
  660  operated in accordance with the provisions of ss. 215.90-215.961
  661  215.90-215.96 and chapter 216. The Planning and Budgeting
  662  Subsystem includes shall include, but is shall not be limited
  663  to, the following functions for:
  664         (a) Development and preparation of state agency and
  665  judicial branch budget requests.
  666         (b) Analysis and evaluation of state agency and judicial
  667  branch budget requests and alternatives.
  668         (c) Controlling and tracking the allocation of
  669  appropriations, approved budget, and releases.
  670         (d) Performance-based program budgeting compliance
  671  evaluations, as provided in the legislative budget instructions
  672  pursuant to s. 216.023(3).
  673         (2) The Department of Financial Services is shall be the
  674  enterprise business functional owner of the Florida Financial
  675  Management Accounting Information Resource Subsystem established
  676  pursuant to ss. 17.03, 215.86, 216.141, and 216.151 and further
  677  developed in accordance with the provisions of ss. 215.90
  678  215.961 215.90-215.96. The subsystem includes shall include, but
  679  is shall not be limited to, the following functions:
  680         (a) Accounting and reporting so as to provide timely data
  681  for producing financial statements for the state in accordance
  682  with generally accepted accounting principles.
  683         (b) Auditing and settling claims against the state.
  684         (3) The Chief Financial Officer is shall be the enterprise
  685  business functional owner of the Cash Management Subsystem. The
  686  Chief Financial Officer shall design, implement, and operate the
  687  subsystem in accordance with the provisions of ss. 215.90
  688  215.961 215.90-215.96. The subsystem includes shall include, but
  689  is shall not be limited to, the following financial business
  690  services functions for:
  691         (a) Recording and reconciling credits and debits to
  692  treasury fund accounts.
  693         (b) Monitoring cash levels and activities in state bank
  694  accounts.
  695         (c) Monitoring short-term investments of idle cash.
  696         (d) Administering the provisions of the Federal Cash
  697  Management Improvement Act of 1990.
  698         (4) The Department of Management Services is shall be the
  699  enterprise business functional owner of the Purchasing
  700  Subsystem. The department shall design, implement, and operate
  701  the subsystem in accordance with the provisions of ss. 215.90
  702  215.961 215.90-215.96. The subsystem includes shall include, but
  703  is shall not be limited to, financial business services
  704  functions for commodity and service procurement.
  705         (5) The Department of Management Services is shall be the
  706  enterprise business functional owner of the Personnel
  707  Information System. The department shall ensure that the system
  708  is designed, implemented, and operated in accordance with the
  709  provisions of ss. 110.116 and 215.90-215.961 215.90-215.96. The
  710  department may contract with a vendor to provide the system and
  711  services required of the Personnel Information System. The
  712  subsystem includes shall include, but is shall not be limited
  713  to, the following financial business services functions for:
  714         (a) Maintenance of employee and position data, including
  715  funding sources and percentages and salary lapse. The employee
  716  data includes shall include, but is not be limited to,
  717  information to meet the payroll system requirements of the
  718  Department of Financial Services and to meet the employee
  719  benefit system requirements of the Department of Management
  720  Services.
  721         (b) Recruitment and selection.
  722         (c) Time and leave reporting.
  723         (d) Collective bargaining.
  724         (6)(a) Consistent with the provisions of s. 215.86, the
  725  enterprise business respective functional owner of each
  726  functional information subsystem is shall be responsible for
  727  ensuring that:
  728         (a)1. The accounting information produced by the
  729  information subsystem adheres to generally accepted accounting
  730  principles.
  731         (b)2. The information subsystem contains the necessary
  732  controls to maintain its integrity, within acceptable limits and
  733  at an acceptable cost.
  734         (c)3. The information subsystem is auditable.
  735         (7)The Department of Revenue is the enterprise business
  736  owner of the Revenue and Tax Collection, Processing, and
  737  Distribution Subsystem, which shall be designed, implemented,
  738  and operated in accordance with ss. 20.21, 215.90-215.961, and
  739  chapter 216. The subsystem includes, but is not limited to, the
  740  following financial business services.
  741         (a)Receiving, collecting, processing, and distributing
  742  revenue from the sales tax, documentary stamp tax, corporate
  743  income tax, communication services tax, fuel tax, and other
  744  taxes administered by the department.
  745         (b)Providing data needed to support the Economic
  746  Estimating Conference and the Revenue Estimating Conference
  747  established in s. 216.136.
  748         (c)Integrating with other Florida Financial Management
  749  Information System subsystems.
  750         (8)(b) The Auditor General shall be advised by the
  751  enterprise business functional owner of each functional
  752  information subsystem of as to the date that the development or
  753  significant modification of its functional system specifications
  754  begins is to begin. The Auditor General shall provide technical
  755  advice, as allowed by professional auditing standards, on
  756  specific issues relating to the design, implementation, and
  757  operation of each information subsystem.
  758         (9)(7) The Auditor General shall provide to the officer
  759  board and the coordinating council the findings and
  760  recommendations of any audit relating to regarding the
  761  provisions of ss. 215.90-215.961 215.90-215.96.
  762         (10)The Florida Financial Management Information System,
  763  through its functional information subsystems, must include a
  764  data-gathering and data-distribution facility that supports a
  765  management and decisionmaking information system that collects
  766  and stores agency and statewide financial, administrative,
  767  planning, and program information to assist state agency program
  768  managers and statewide decisionmakers in carrying out their
  769  responsibilities.
  770         Section 9. Section 215.95, Florida Statutes, is amended to
  771  read:
  772         215.95 Financial Management Information Board.—
  773         (1) There is created, as part of the Administration
  774  Commission, the Financial Management Information Board. The
  775  board is shall be composed of the Governor, the Chief Financial
  776  Officer, the Commissioner of Agriculture, and the Attorney
  777  General. The Governor is the shall be chair of the board. The
  778  Governor or the Chief Financial Officer may call a meeting of
  779  the board at any time the need arises.
  780         (2) To carry out its duties and responsibilities, the board
  781  shall by majority vote, with the Chief Financial Officer
  782  breaking a tie vote:
  783         (a) Adopt rules pursuant to ss. 120.536(1) and 120.54 to
  784  administer implement the Florida Financial Management
  785  Information System.
  786         (b) Oversee the actions of the Agency for Enterprise
  787  Business Services coordinating council and issue orders to
  788  executive branch agencies to enforce implementation of and
  789  compliance with provisions relating to the Florida Financial
  790  Management Information System.
  791         (c) Manage and oversee the development of the Florida
  792  Financial Management Information System in such a manner that
  793  includes fashion including, but is not limited to, ensuring
  794  compatibility and integration with the Legislative
  795  Appropriations System.
  796         (d)Approve and submit annually by July 1 the Enterprise
  797  Financial Business Strategic Plan described in s. 215.924.
  798         (e)Approve and annually submit by January 1, the Florida
  799  Financial Management Information System operational plan
  800  described in s. 215.922.
  801         (f)Resolve issues that the officer cannot resolve.
  802         (g)Approve project milestone decisions for projects that
  803  replace or enhance a Florida Financial Management Information
  804  System subsystem. Milestone decisions include:
  805         1.Approval of contracts for subsystem replacement or
  806  changes in subsystem functionality;
  807         2.Approval of project management plans and project
  808  governance structures;
  809         3.Acceptance of major project deliverables; and
  810         4.Approval of project go or no-go decisions.
  811         Section 10. Section 215.96, Florida Statutes, is repealed.
  812         Section 11. Section 215.961, Florida Statutes, is created
  813  to read:
  814         215.961State agency requirements.—State agencies shall:
  815         (1)Adhere to policies developed by the Agency for
  816  Enterprise Business Services for the Florida Financial
  817  Management Information System which relate to the use of
  818  functional information subsystems and enterprise agency business
  819  subsystems.
  820         (2)By July 1, 2013, use the Florida Financial Management
  821  Information System to perform enterprise financial business
  822  services. A state agency maintaining a system that duplicates
  823  the business services provided by the Florida Financial
  824  Management Information System shall, by October 15, 2011,
  825  provide a plan to the Agency for Enterprise Business Services
  826  for migrating its financial business services to the system.
  827         (3)Shall submit to the Agency for Enterprise Business
  828  Services:
  829         (a)Updates on any changes that affect the provision of
  830  services by the Florida Financial Information Management System,
  831  including changes in federal or state laws.
  832         (b)A business case analysis for each legislative budget
  833  request for funding an enhancement or replacement of a
  834  functional information subsystem identified in s. 215.93 or an
  835  approved enterprise agency financial business subsystem that has
  836  been identified as a subsystem of the Florida Financial
  837  Management Subsystem in the strategic plan required under s
  838  215.924.
  839         (c)By July 1 2010, as specified by the officer, lists of
  840  financial business systems maintained by the state agency,
  841  including, but not limited to:
  842         1.Descriptions of financial services provided by the
  843  system;
  844         2.Whether services are currently provided by a functional
  845  information system;
  846         3.System equipment and application specifics; and
  847         4.The estimated cost of operating and maintaining the
  848  system and estimated enhancement costs for fiscal year 2010
  849  2011.
  850         (4)Be responsible for the accuracy of the information
  851  entered into the Florida Financial Management Information
  852  System.
  853         Section 12. Subsection (41) of section 570.07, Florida
  854  Statutes, is repealed.
  855         Section 13. Subsection (2) of section 17.11, Florida
  856  Statutes, is amended to read:
  857         17.11 To report disbursements made.—
  858         (2) The Chief Financial Officer shall also cause to have
  859  reported from the Florida Financial Management Accounting
  860  Information Resource Subsystem to report at least no less than
  861  quarterly the disbursements that which agencies made to small
  862  businesses, as defined in the Florida Small and Minority
  863  Business Assistance Act; to certified minority business
  864  enterprises in the aggregate; and to certified minority business
  865  enterprises broken down into categories of minority persons, as
  866  well as gender and nationality subgroups. This information shall
  867  be made available to the agencies, the Office of Supplier
  868  Diversity, the Governor, the President of the Senate, and the
  869  Speaker of the House of Representatives. Each agency is shall be
  870  responsible for the accuracy of information entered into the
  871  Florida Financial Management Accounting Information Resource
  872  Subsystem for use in this reporting.
  873         Section 14. Paragraph (b) of subsection (1), subsection
  874  (2), and paragraph (f) of subsection (3) of section 216.102,
  875  Florida Statutes, are amended to read:
  876         216.102 Filing of financial information; handling by Chief
  877  Financial Officer; penalty for noncompliance.—
  878         (1) By September 30 of each year, each agency supported by
  879  any form of taxation, licenses, fees, imposts, or exactions, the
  880  judicial branch, and, for financial reporting purposes, each
  881  component unit of the state as determined by the Chief Financial
  882  Officer shall prepare, using generally accepted accounting
  883  principles, and file with the Chief Financial Officer the
  884  financial and other information necessary for the preparation of
  885  annual financial statements for the State of Florida as of June
  886  30. In addition, each such agency and the judicial branch shall
  887  prepare financial statements showing the financial position and
  888  results of agency or branch operations as of June 30 for
  889  internal management purposes.
  890         (b) The Chief Financial Officer shall publish a statewide
  891  policy detailing the requirements for recording receipt and
  892  disbursement of federal funds into the Florida Financial
  893  Management Accounting Information Resource Subsystem and provide
  894  technical assistance to the agencies and the judicial branch to
  895  implement the policy.
  896         (2) Financial information must be contained within the
  897  Florida Financial Management Accounting Information Resource
  898  Subsystem. Other information must be submitted in the form and
  899  format prescribed by the Chief Financial Officer.
  900         (a) Each component unit shall file financial information
  901  and other information necessary for the preparation of annual
  902  financial statements with the agency or branch designated by the
  903  Chief Financial Officer by the date specified by the Chief
  904  Financial Officer.
  905         (b) The state agency or branch designated by the Chief
  906  Financial Officer to receive financial information and other
  907  information from component units shall include the financial
  908  information in the Florida Financial Management Accounting
  909  Information Resource Subsystem and shall include the component
  910  units’ other information in its submission to the Chief
  911  Financial Officer.
  912         (3) The Chief Financial Officer shall:
  913         (f) Consult with and elicit comments from the Executive
  914  Office of the Governor on changes to the Florida Financial
  915  Management Accounting Information Resource Subsystem which
  916  clearly affect the accounting of federal funds in order, so as
  917  to ensure consistency of information entered into the Federal
  918  Aid Tracking System by state executive and judicial branch
  919  entities. While efforts shall be made to ensure the
  920  compatibility of the Florida Financial Management Accounting
  921  Information Resource Subsystem and the Federal Aid Tracking
  922  System, any successive systems serving identical or similar
  923  functions must shall preserve such compatibility.
  924  
  925  The Chief Financial Officer may furnish and publish in
  926  electronic form the financial statements and the comprehensive
  927  annual financial report required under paragraphs (a), (b), and
  928  (c).
  929         Section 15. Subsections (2) and (3) of section 216.141,
  930  Florida Statutes, are amended to read:
  931         216.141 Budget system procedures; planning and programming
  932  by state agencies.—
  933         (2) The Florida Management Information Board shall notify
  934  the Auditor General of any changes or modifications to the
  935  Florida Financial Management Information System and its
  936  functional owner information subsystems.
  937         (3) The Chief Financial Officer, as chief fiscal officer,
  938  shall use the Florida Financial Management Accounting
  939  Information Resource Subsystem developed pursuant to s.
  940  215.94(2) for account purposes in the performance of and
  941  accounting for all of his or her constitutional and statutory
  942  duties and responsibilities. However, state agencies and the
  943  judicial branch continue to be responsible for maintaining
  944  accounting records necessary for effective management of their
  945  programs and functions.
  946         Section 16. Section 216.237, Florida Statutes, is amended
  947  to read:
  948         216.237 Availability of any remaining funds; agency
  949  maintenance of accounting records.—Any remaining funds from the
  950  General Revenue Fund and trust fund spending authority not
  951  awarded to agencies pursuant to s. 216.236 are shall be
  952  available to agencies for innovative projects that which
  953  generate a cost savings, increase revenue, or improve service
  954  delivery. Innovative projects that which generate a cost savings
  955  shall receive greater consideration when awarding innovation
  956  investment funds. Any trust fund authority granted under this
  957  program must be used shall be utilized in a manner consistent
  958  with the statutory authority for the use of the said trust fund.
  959  Any savings realized as a result of implementing the innovative
  960  project shall be used by the agency to establish an internal
  961  innovations fund. State agencies that which are awarded funds
  962  for innovative projects shall use utilize the chart of accounts
  963  used by the Florida Financial Management Accounting Information
  964  Resource Subsystem in the manner described in s. 215.93(3). The
  965  Such chart of accounts shall be developed and amended in
  966  consultation with the Department of Financial Services and the
  967  Executive Office of the Governor to separate and account for the
  968  savings that result from the implementation of the innovative
  969  projects and to keep track of how the innovative funds are
  970  reinvested by the state agency to fund additional innovative
  971  projects, which may include, but not be limited to, expenditures
  972  for training and information technology resources. Guidelines
  973  for the establishment of such internal innovations fund shall be
  974  provided by the Department of Management Services. Any agency
  975  awarded funds under this section shall maintain detailed
  976  accounting records showing all expenses, loan transfers,
  977  savings, or other financial actions concerning the project. Any
  978  savings realized as a result of implementing the innovative
  979  project shall be quantified, validated, and verified by the
  980  agency. A final report of the results of the implementation of
  981  each innovative project shall be submitted by each participating
  982  agency to the Governor’s Office of Policy Planning and Budgeting
  983  and the legislative appropriations committees by June 30 of the
  984  fiscal year in which the funds were received and ensuing fiscal
  985  years for the life of the project.
  986         Section 17. This act shall take effect July 1, 2009.