Florida Senate - 2009 CS for CS for SB 2088
By the Policy and Steering Committee on Ways and Means; the
Committee on Governmental Oversight and Accountability; and
Senator Alexander
576-06115-09 20092088c2
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 for funding; 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 with at least three affirmative votes
305 of the Governor and Cabinet, with the Governor and the Chief
306 Financial Officer on the prevailing side, and is subject to
307 confirmation by the Senate. The officer serves at the pleasure
308 of the Governor and Cabinet. The Chief Financial Officer may
309 appoint an interim director until an executive director is
310 confirmed by the Cabinet.
311 (4) The agency shall have the following duties and
312 responsibilities:
313 (a) Ensuring that decisions are identified and issues are
314 resolved by the board as specified in s. 215.95.
315 (b) Coordinating and staffing the meetings of the council,
316 which shall meet at least 12 times per year for the purpose of
317 obtaining input from council members in carrying out the
318 provisions of ss. 215.90-215.961.
319 (c) Monitoring operational and performance issues of the
320 functional information subsystems and enterprise agency business
321 subsystems.
322 (d) Coordinating as necessary with the Agency for
323 Enterprise Information Technology to obtain technology-related
324 information from state agencies.
325 (e) Developing the Enterprise Financial Business Services
326 Strategic Plan as directed in s. 215.924.
327 (f) Serving as a clearinghouse for enterprise information
328 relating to the planning, development, implementation, and
329 evaluation of improvements to enterprise financial business
330 processes.
331 (g) Developing policies and procedures that improve the
332 efficiency and effectiveness of the Florida Financial Management
333 System by:
334 1. Improving internal financial controls;
335 2. Standardizing the state’s fiscal management and
336 accounting practices;
337 3. Simplifying the preparation of objective, accurate, and
338 timely management information and fiscal reports;
339 4. Establishing and maintaining a standardized chart of
340 accounts;
341 5. Standardizing enterprise financial business processes
342 and services if necessary to cost-effectively provide financial
343 business services; and
344 6. Establishing common data codes to be used by all
345 functional information subsystems and enterprise agency business
346 subsystems.
347 (h) Developing criteria for defining standardized
348 enterprise financial business services to be provided by the
349 Florida Financial Management Information System. At a minimum,
350 the criteria must be able to determine whether:
351 1. The identified financial function or task serves a
352 unique state agency need, is common among multiple state
353 agencies, or should be common among multiple state agencies;
354 2. The identified function or task is necessary to comply
355 with a federal or state reporting requirement; and
356 3. It is cost-effective to incorporate the service into the
357 Florida Financial Management Information System in accordance
358 with long-term planning goals.
359 (i) Adopting rules to administer ss. 215.90-215.961.
360 (j) Providing an operational plan annually by January 1,
361 beginning in 2012, to the Governor, the President of the Senate,
362 and the Speaker of the House of Representatives. The plan must
363 contain recommendations for the current and subsequent fiscal
364 year and identify estimated costs, budget adjustments, and
365 legislative changes necessary to implement such recommendations.
366 At a minimum, the recommendations must identify:
367 1. Major initiatives and implementation strategies proposed
368 for the next fiscal year which are designed to achieve goals
369 included in the Enterprise Financial Business Strategic Plan
370 described in s. 215.924;
371 2. Changes to internal financial controls and enterprise
372 financial business processes;
373 3. Proposals to eliminate specific impediments to achieving
374 standardized enterprise financial business services;
375 4. An assessment of ongoing projects that enhance or
376 replace any of the Florida Financial Management Information
377 System’s functional information subsystems or enterprise agency
378 business subsystems and, where applicable, recommendations for
379 improving project management;
380 5. An analysis of each specific business case supporting
381 enhancement or replacement of a subsystem, including pending
382 contract extensions, renewals, or modifications of any of the
383 Florida Financial Management Information System’s functional
384 information subsystems or enterprise agency business subsystems
385 submitted in accordance with s. 215.961. Such analysis must
386 consist of determining whether the enhancement or replacement is
387 consistent with the Enterprise Financial Business Strategic
388 Plan, and is in compliance with policies, procedures, or
389 criteria developed as specified in ss. 215.90-216.96.
390 (k) Submitting an inventory to the Governor and the chairs
391 of the legislative appropriation committees by July 1, 2011, of
392 agency financial business systems that are maintained by
393 executive branch agencies. At a minimum, the inventory must
394 include the following information:
395 1. A description of the financial business processes
396 supported and financial business services provided by each
397 system;
398 2. The total cost of operating and maintaining each agency
399 financial business system on an annual fiscal-year basis. The
400 total cost calculation must, at a minimum, include staffing
401 requirements, hardware and software costs, contracted services
402 and external service provider costs, and facilities and power
403 costs;
404 3. The enhancement costs estimated for the 2010-2011 fiscal
405 year and planned enhancement costs for the 2011-2012 fiscal
406 year. The inventory must identify the budget authority that will
407 be used to pay for any proposed enhancements in the 2011-1012
408 fiscal year;
409 4. The number of and job descriptions of end users who must
410 use the system on a daily basis to perform their job functions;
411 5. Any state or federal laws that require the
412 implementation and use of the agency financial business system;
413 and
414 6. An assessment of whether each agency financial business
415 system can be approved as an enterprise agency business
416 subsystem pursuant to s. 215.924 or, if it cannot be approved, a
417 statement explaining why that is not possible. The Agency for
418 Enterprise Business Services shall develop criteria for such
419 approval. To be approved as an enterprise agency business
420 subsystem, the agency system must, at a mimimum:
421 a. Provide financial and administrative data, and
422 information or functionality that is essential to state
423 enterprise financial operations;
424 b. Effectively provide a required enterprise financial
425 business service or support an enterprise financial business
426 process;
427 c. Provide financial data, information, or functionality
428 that is not partially or completely duplicated by a functional
429 information subsystem; and
430 d. Demonstrate that the agency financial business system’s
431 financial data, information, or functionality can be provided in
432 a cost-effective manner by a functional information subsystem.
433 Section 5. Section 215.923, Florida Statutes, is created to
434 read:
435 215.923 Enterprise Financial Business Services Council.—The
436 Enterprise Financial Business Services Council is created as an
437 advisory body to support the Agency for Enterprise Business
438 Services in the execution of its duties and responsibilities.
439 (1) Council members include:
440 (a) The officer who shall serve as chair of the council.
441 (b) The Planning and Budgeting Subsystem enterprise
442 business owner or designee.
443 (c) The Financial Management Subsystem enterprise business
444 owner or designee.
445 (d) The Cash Management Subsystem enterprise business owner
446 or designee.
447 (e) The Purchasing Subsystem enterprise business owner or
448 designee.
449 (f) The Personnel Information Subsystem enterprise business
450 owner or designee.
451 (g) The Revenue and Tax Collection, Processing, and
452 Distribution Subsystem enterprise business owner or designee.
453 (h) A member representing state agency administrative
454 services directors as determined by the directors.
455 (i) A member appointed by the Attorney General.
456 (j) A member appointed by the Commissioner of Agriculture.
457 (k) The executive director of the Agency for Enterprise
458 Information Technology or designee.
459 (2) Duties of the council include:
460 (a) Acting as liaison with all user agencies of the Florida
461 Financial Management Information System.
462 (b) Advising the Agency for Enterprise Business Services on
463 the development of the Enterprise Financial Business Strategic
464 Plan.
465 (3) Agency for Enterprise Business Services staff shall
466 support the activities of the council.
467 (4) The chair may appoint work groups from state agency
468 staff as necessary to analyze, coordinate or resolve specific
469 issues.
470 Section 6. Section 215.924, Florida Statutes, is created to
471 read:
472 215.924 Enterprise Financial Business Strategic Plan.—The
473 Agency for Enterprise Business Services, with the assistance of
474 the council, shall develop, adopt, and, beginning in 2011,
475 annually update by July 1, the Enterprise Financial Business
476 Strategic Plan. The plan shall be submitted to the Governor, the
477 President of the Senate, and Speaker of the House of
478 Representatives. The plan must:
479 (1) Describe the enterprise financial business services to
480 be provided by the Florida Financial Management Information
481 System. The description must be sufficient to determine the
482 functionality that will be provided by the system and to
483 identify which agency business system services should be
484 incorporated into the enterprise agency business subsystem.
485 Enterprise financial business services at a minimum must include
486 the enterprise business services defined in s. 215.94.
487 (2) Identify and describe all functional information
488 subsystems and agency financial business systems recommended as
489 enterprise agency business subsystems for inclusion in the
490 Florida Financial Management Information System, which, at a
491 minimum, is the subsystems defined in s. 215.93. An enterprise
492 agency business subsystem shall be recommended for approval as a
493 subsystem based on the assessment process in s. 215.922.
494 (3) Provide, for the most recent fiscal year, the total
495 cost of operating and maintaining each subsystem, the staff
496 required for operation and maintenance, the number of end users
497 who must use the system to perform their job functions, and any
498 state or federal law specifically requiring the implementation
499 of the subsystem.
500 (4) Identify the critical interfaces for all subsystems,
501 including identified enterprise agency business subsystems, of
502 the Florida Financial Management Information System for the
503 purpose of coordinating standardized information exchange
504 between subsystems.
505 (5) Develop a 5-year plan for replacing or enhancing
506 subsystems of the Florida Financial Management Information
507 System, with the goal of having a system that provides
508 enterprise business services in the most cost-effective manner,
509 including:
510 (a) Overall options for replacing major subsystem
511 components and plans for addressing any contracts that expire
512 within the 5-year planning period;
513 (b) Recommended changes in enterprise financial business
514 services provided by the system which are necessary or
515 appropriate as subsystems are replaced as envisioned by the
516 plan;
517 (c) Improvements or enhancements that address impediments
518 to achieving long-term system planning goals; and
519 (d) Recommended changes that ensure the use of common data
520 codes by the information subsystems.
521 (6) Provide project management plans and governance
522 structures for approved subsystem enhancement or replacement
523 projects that have more than $10 million in cumulative total
524 funding.
525 (7) Recommend improvements to enterprise financial business
526 processes which may facilitate the standardization of financial
527 business services provided by the Florida Financial Management
528 Information System.
529 (8) Recommend improvements to enterprise reporting in order
530 to enhance the management of enterprise financial business
531 services.
532 (9) Recommend measures to improve data security, improve
533 data integrity between subsystems, and eliminate data redundancy
534 between subsystems.
535 Section 7. Section 215.93, Florida Statutes, is amended to
536 read:
537 215.93 Florida Financial Management Information System.—
538 (1) To provide the information necessary to carry out the
539 intent of the Legislature, there shall be a Florida Financial
540 Management Information System. The Florida Financial Management
541 Information system must shall be fully implemented and shall be
542 upgraded as necessary to ensure the efficient operation of an
543 integrated enterprise-wide financial management information
544 system and to provide necessary information for the effective
545 operation of state government. Upon the recommendation of the
546 coordinating council and approval of the officer board, the
547 Florida Financial Management Information System may require data
548 from any state agency information system or information
549 subsystem or may request data from any judicial branch
550 information system or information subsystem that the officer
551 determines coordinating council and board have determined to
552 have statewide financial management significance. Each
553 functional owner information subsystem within the Florida
554 Financial Management Information System must shall be developed
555 in such a fashion as to allow for timely, positive, preplanned,
556 and prescribed data transfers between the Florida Financial
557 Management Information System functional owner information
558 subsystems and from other information systems. The principal
559 unit of the system, as defined in the strategic plan in s.
560 215.924, shall be the functional owner information subsystem,
561 which includes, but is not, and the system shall include, but
562 shall not be limited to, the following:
563 (a) The Planning and Budgeting Subsystem.
564 (b) The Financial Management Florida Accounting Information
565 Resource Subsystem.
566 (c) The Cash Management Subsystem.
567 (d) The Purchasing Subsystem.
568 (e) The Personnel Information System.
569 (f) The Revenue and Tax Collection, Processing, and
570 Distribution Subsystem, also known as the System for Unified
571 Taxation.
572 (2) The enterprise business owner of each functional
573 information subsystem: shall have a functional owner, who may
574 establish additional functions for the subsystem unless
575 specifically prohibited by ss. 215.90-215.96.
576 (a) Shall submit a business case justifying any
577 enhancements to, or replacement of, the subsystem to the Agency
578 for Enterprise Business Services for review and approval.
579 However, without the express approval of the board upon
580 recommendation of the coordinating council, no functional owner
581 nor any other agency shall have the authority to establish or
582 maintain additional subsystems which duplicate any of the
583 information subsystems of the Florida Financial Management
584 Information System. Each functional owner shall
585 (b) Shall solicit input and responses from state agencies
586 using utilizing the information subsystem. Each functional owner
587 (c) May contract with the other enterprise business
588 functional owners or private sector entities in the design,
589 development, and implementation of their functional information
590 systems and subsystems and enterprise agency business subsystems
591 when modifications or subsystem replacements have been approved
592 by the Agency for Enterprise Business Services. Each functional
593 owner
594 (d) Shall include in its information subsystem functional
595 specifications the data requirements and standards of the
596 Florida Financial Management Information System as approved by
597 the officer board. Each functional owner
598 (e) Shall establish a project team design teams that plans
599 and coordinates shall plan and coordinate the design and
600 implementation of its subsystem within the project governance
601 process approved by the officer framework established by the
602 board.
603 (f) Shall provide regular reports on the status of projects
604 to the council and the officer. The design teams shall assist
605 the design and coordination staff in carrying out the duties
606 assigned by the board or the coordinating council. The
607 coordinating council shall review and approve the work plans for
608 these projects.
609 (g) Shall provide information relating to agency financial
610 business processes and services or functional information
611 subsystems as required by the Agency for Enterprise Business
612 Services.
613 (h) Shall notify the Agency for Enterprise Business
614 Services of modifications or enhancements to subsystems of the
615 Florida Financial Management Information System.
616 (i) Shall submit to the Agency for Enterprise Business
617 Services annual spending plans for any funds appropriated to a
618 state agency for enhancing enterprise agency business subsystems
619 and functional information subsystems.
620 (3) The Florida Financial Management Information System
621 must shall include financial management data and use utilize the
622 chart of accounts established approved by the Chief Financial
623 Officer. Common financial management data shall include, but are
624 not be limited to, data codes, titles, and definitions used by
625 one or more of the functional information owner subsystems.
626 (a) The Florida Financial Management Information System
627 shall use utilize common financial management data codes. The
628 council shall recommend and the officer board shall adopt
629 policies regarding the approval and publication of the financial
630 management data.
631 (b) The Chief Financial Officer shall adopt policies
632 regarding the approval and publication of the chart of accounts.
633 The Chief Financial Officer’s chart of accounts must shall be
634 consistent with the common financial management data codes
635 established by the officer coordinating council. Further,
636 (c) All systems not a part of the Florida Financial
637 Management Information System which provide information to the
638 system must shall use the common data codes from the Florida
639 Financial Management Information System and the Chief Financial
640 Officer’s chart of accounts.
641 (d) Data codes that cannot be supplied by the Florida
642 Financial Management Information System and the Chief Financial
643 Officer’s chart of accounts and that are required for use by the
644 information subsystems shall be approved by the officer board
645 upon recommendation of the coordinating council.
646 (4) The Florida Financial Management Information System
647 shall be designed, installed, and operated in a fashion
648 compatible with the legislative appropriations system.
649 (5) Enterprise business Functional owners are legally
650 responsible for the security and integrity of all data records
651 existing within or transferred from their information
652 subsystems. Each state agency and the judicial branch shall be
653 responsible for the accuracy of the information entered into the
654 Florida Financial Management Information System.
655 Section 8. Section 215.94, Florida Statutes, is amended to
656 read:
657 215.94 Designation, duties, and responsibilities of
658 enterprise business functional owners.—
659 (1) The Executive Office of the Governor is shall be the
660 enterprise business functional owner of the Planning and
661 Budgeting Subsystem, which shall be designed, implemented, and
662 operated in accordance with the provisions of ss. 215.90-215.961
663 215.90-215.96 and chapter 216. The Planning and Budgeting
664 Subsystem includes shall include, but is shall not be limited
665 to, the following functions for:
666 (a) Development and preparation of state agency and
667 judicial branch budget requests.
668 (b) Analysis and evaluation of state agency and judicial
669 branch budget requests and alternatives.
670 (c) Controlling and tracking the allocation of
671 appropriations, approved budget, and releases.
672 (d) Performance-based program budgeting compliance
673 evaluations, as provided in the legislative budget instructions
674 pursuant to s. 216.023(3).
675 (2) The Department of Financial Services is shall be the
676 enterprise business functional owner of the Florida Financial
677 Management Accounting Information Resource Subsystem established
678 pursuant to ss. 17.03, 215.86, 216.141, and 216.151 and further
679 developed in accordance with the provisions of ss. 215.90
680 215.961 215.90-215.96. The subsystem includes shall include, but
681 is shall not be limited to, the following functions:
682 (a) Accounting and reporting so as to provide timely data
683 for producing financial statements for the state in accordance
684 with generally accepted accounting principles.
685 (b) Auditing and settling claims against the state.
686 (3) The Chief Financial Officer is shall be the enterprise
687 business functional owner of the Cash Management Subsystem. The
688 Chief Financial Officer shall design, implement, and operate the
689 subsystem in accordance with the provisions of ss. 215.90
690 215.961 215.90-215.96. The subsystem includes shall include, but
691 is shall not be limited to, the following financial business
692 services functions for:
693 (a) Recording and reconciling credits and debits to
694 treasury fund accounts.
695 (b) Monitoring cash levels and activities in state bank
696 accounts.
697 (c) Monitoring short-term investments of idle cash.
698 (d) Administering the provisions of the Federal Cash
699 Management Improvement Act of 1990.
700 (4) The Department of Management Services is shall be the
701 enterprise business functional owner of the Purchasing
702 Subsystem. The department shall design, implement, and operate
703 the subsystem in accordance with the provisions of ss. 215.90
704 215.961 215.90-215.96. The subsystem includes shall include, but
705 is shall not be limited to, financial business services
706 functions for commodity and service procurement.
707 (5) The Department of Management Services is shall be the
708 enterprise business functional owner of the Personnel
709 Information System. The department shall ensure that the system
710 is designed, implemented, and operated in accordance with the
711 provisions of ss. 110.116 and 215.90-215.961 215.90-215.96. The
712 department may contract with a vendor to provide the system and
713 services required of the Personnel Information System. The
714 subsystem includes shall include, but is shall not be limited
715 to, the following financial business services functions for:
716 (a) Maintenance of employee and position data, including
717 funding sources and percentages and salary lapse. The employee
718 data includes shall include, but is not be limited to,
719 information to meet the payroll system requirements of the
720 Department of Financial Services and to meet the employee
721 benefit system requirements of the Department of Management
722 Services.
723 (b) Recruitment and selection.
724 (c) Time and leave reporting.
725 (d) Collective bargaining.
726 (6)(a) Consistent with the provisions of s. 215.86, the
727 enterprise business respective functional owner of each
728 functional information subsystem is shall be responsible for
729 ensuring that:
730 (a)1. The accounting information produced by the
731 information subsystem adheres to generally accepted accounting
732 principles.
733 (b)2. The information subsystem contains the necessary
734 controls to maintain its integrity, within acceptable limits and
735 at an acceptable cost.
736 (c)3. The information subsystem is auditable.
737 (7) The Department of Revenue is the enterprise business
738 owner of the Revenue and Tax Collection, Processing, and
739 Distribution Subsystem, which shall be designed, implemented,
740 and operated in accordance with ss. 20.21 and 215.90-215.961 and
741 chapter 216. The subsystem includes, but is not limited to, the
742 following financial business services.
743 (a) Receiving, collecting, processing, and distributing
744 revenue from the sales tax, documentary stamp tax, corporate
745 income tax, communication services tax, fuel tax, and other
746 taxes administered by the department.
747 (b) Providing data needed to support the Economic
748 Estimating Conference and the Revenue Estimating Conference
749 established in s. 216.136.
750 (c) Integrating with other Florida Financial Management
751 Information System subsystems.
752 (8)(b) The Auditor General shall be advised by the
753 enterprise business functional owner of each functional
754 information subsystem of as to the date that the development or
755 significant modification of its functional system specifications
756 begins is to begin. The Auditor General shall provide technical
757 advice, as allowed by professional auditing standards, on
758 specific issues relating to the design, implementation, and
759 operation of each information subsystem.
760 (9)(7) The Auditor General shall provide to the officer
761 board and the coordinating council the findings and
762 recommendations of any audit relating to regarding the
763 provisions of ss. 215.90-215.961 215.90-215.96.
764 (10) The Florida Financial Management Information System,
765 through its functional information subsystems, must include a
766 data-gathering and data-distribution facility that supports a
767 management and decisionmaking information system that collects
768 and stores agency and statewide financial, administrative,
769 planning, and program information to assist state agency program
770 managers and statewide decisionmakers in carrying out their
771 responsibilities.
772 Section 9. Section 215.95, Florida Statutes, is amended to
773 read:
774 215.95 Financial Management Information Board.—
775 (1) There is created, as part of the Administration
776 Commission, the Financial Management Information Board. The
777 board is shall be composed of the Governor, the Chief Financial
778 Officer, the Commissioner of Agriculture, and the Attorney
779 General. The Governor is the shall be chair of the board. The
780 Governor or the Chief Financial Officer may call a meeting of
781 the board at any time the need arises.
782 (2) To carry out its duties and responsibilities, the board
783 shall by majority vote:
784 (a) Adopt rules pursuant to ss. 120.536(1) and 120.54 to
785 administer implement the Florida Financial Management
786 Information System.
787 (b) Oversee the actions of the Agency for Enterprise
788 Business Services coordinating council and issue orders to
789 executive branch agencies to enforce implementation of and
790 compliance with provisions relating to the Florida Financial
791 Management Information System.
792 (c) Manage and oversee the development of the Florida
793 Financial Management Information System in such a manner that
794 includes fashion including, but is not limited to, ensuring
795 compatibility and integration with the Legislative
796 Appropriations System.
797 (d) Approve and submit annually by July 1 the Enterprise
798 Financial Business Strategic Plan described in s. 215.924.
799 (e) Approve and annually submit by January 1, the Florida
800 Financial Management Information System operational plan
801 described in s. 215.922.
802 (f) Resolve issues that the officer cannot resolve.
803 (g) Approve project milestone decisions for projects that
804 replace or enhance a Florida Financial Management Information
805 System subsystem. Milestone decisions include:
806 1. Approval of contracts for subsystem replacement or
807 changes in subsystem functionality;
808 2. Approval of project management plans and project
809 governance structures;
810 3. Acceptance of major project deliverables; and
811 4. Approval of project go or no-go decisions.
812 Section 10. Section 215.96, Florida Statutes, is repealed.
813 Section 11. Section 215.961, Florida Statutes, is created
814 to read:
815 215.961 State agency requirements.—State agencies shall:
816 (1) Adhere to policies developed by the Agency for
817 Enterprise Business Services for the Florida Financial
818 Management Information System which relate to the use of
819 functional information subsystems and enterprise agency business
820 subsystems.
821 (2) By July 1, 2013, use the Florida Financial Management
822 Information System to perform enterprise financial business
823 services. A state agency maintaining a system that duplicates
824 the business services provided by the Florida Financial
825 Management Information System shall, by October 15, 2011,
826 provide a plan to the Agency for Enterprise Business Services
827 for migrating its financial business services to the system.
828 (3) Shall submit to the Agency for Enterprise Business
829 Services:
830 (a) Updates on any changes that affect the provision of
831 services by the Florida Financial Information Management System,
832 including changes in federal or state laws.
833 (b) A business case analysis for each legislative budget
834 request for funding an enhancement or replacement of a
835 functional information subsystem identified in s. 215.93 or an
836 approved enterprise agency financial business subsystem that has
837 been identified as a subsystem of the Florida Financial
838 Management Subsystem in the strategic plan required under s
839 215.924.
840 (c) By July 1 2010, as specified by the officer, lists of
841 financial business systems maintained by the state agency,
842 including, but not limited to:
843 1. Descriptions of financial services provided by the
844 system;
845 2. Whether services are currently provided by a functional
846 information system;
847 3. System equipment and application specifics; and
848 4. The estimated cost of operating and maintaining the
849 system and estimated enhancement costs for fiscal year 2010
850 2011.
851 (4) Be responsible for the accuracy of the information
852 entered into the Florida Financial Management Information
853 System.
854 Section 12. Subsection (41) of section 570.07, Florida
855 Statutes, is repealed.
856 Section 13. Subsection (2) of section 17.11, Florida
857 Statutes, is amended to read:
858 17.11 To report disbursements made.—
859 (2) The Chief Financial Officer shall also cause to have
860 reported from the Florida Financial Management Accounting
861 Information Resource Subsystem to report at least no less than
862 quarterly the disbursements that which agencies made to small
863 businesses, as defined in the Florida Small and Minority
864 Business Assistance Act; to certified minority business
865 enterprises in the aggregate; and to certified minority business
866 enterprises broken down into categories of minority persons, as
867 well as gender and nationality subgroups. This information shall
868 be made available to the agencies, the Office of Supplier
869 Diversity, the Governor, the President of the Senate, and the
870 Speaker of the House of Representatives. Each agency is shall be
871 responsible for the accuracy of information entered into the
872 Florida Financial Management Accounting Information Resource
873 Subsystem for use in this reporting.
874 Section 14. Paragraph (b) of subsection (1), subsection
875 (2), and paragraph (f) of subsection (3) of section 216.102,
876 Florida Statutes, are amended to read:
877 216.102 Filing of financial information; handling by Chief
878 Financial Officer; penalty for noncompliance.—
879 (1) By September 30 of each year, each agency supported by
880 any form of taxation, licenses, fees, imposts, or exactions, the
881 judicial branch, and, for financial reporting purposes, each
882 component unit of the state as determined by the Chief Financial
883 Officer shall prepare, using generally accepted accounting
884 principles, and file with the Chief Financial Officer the
885 financial and other information necessary for the preparation of
886 annual financial statements for the State of Florida as of June
887 30. In addition, each such agency and the judicial branch shall
888 prepare financial statements showing the financial position and
889 results of agency or branch operations as of June 30 for
890 internal management purposes.
891 (b) The Chief Financial Officer shall publish a statewide
892 policy detailing the requirements for recording receipt and
893 disbursement of federal funds into the Florida Financial
894 Management Accounting Information Resource Subsystem and provide
895 technical assistance to the agencies and the judicial branch to
896 implement the policy.
897 (2) Financial information must be contained within the
898 Florida Financial Management Accounting Information Resource
899 Subsystem. Other information must be submitted in the form and
900 format prescribed by the Chief Financial Officer.
901 (a) Each component unit shall file financial information
902 and other information necessary for the preparation of annual
903 financial statements with the agency or branch designated by the
904 Chief Financial Officer by the date specified by the Chief
905 Financial Officer.
906 (b) The state agency or branch designated by the Chief
907 Financial Officer to receive financial information and other
908 information from component units shall include the financial
909 information in the Florida Financial Management Accounting
910 Information Resource Subsystem and shall include the component
911 units’ other information in its submission to the Chief
912 Financial Officer.
913 (3) The Chief Financial Officer shall:
914 (f) Consult with and elicit comments from the Executive
915 Office of the Governor on changes to the Florida Financial
916 Management Accounting Information Resource Subsystem which
917 clearly affect the accounting of federal funds in order, so as
918 to ensure consistency of information entered into the Federal
919 Aid Tracking System by state executive and judicial branch
920 entities. While efforts shall be made to ensure the
921 compatibility of the Florida Financial Management Accounting
922 Information Resource Subsystem and the Federal Aid Tracking
923 System, any successive systems serving identical or similar
924 functions must shall preserve such compatibility.
925
926 The Chief Financial Officer may furnish and publish in
927 electronic form the financial statements and the comprehensive
928 annual financial report required under paragraphs (a), (b), and
929 (c).
930 Section 15. Subsections (2) and (3) of section 216.141,
931 Florida Statutes, are amended to read:
932 216.141 Budget system procedures; planning and programming
933 by state agencies.—
934 (2) The Florida Management Information Board shall notify
935 the Auditor General of any changes or modifications to the
936 Florida Financial Management Information System and its
937 functional owner information subsystems.
938 (3) The Chief Financial Officer, as chief fiscal officer,
939 shall use the Florida Financial Management Accounting
940 Information Resource Subsystem developed pursuant to s.
941 215.94(2) for account purposes in the performance of and
942 accounting for all of his or her constitutional and statutory
943 duties and responsibilities. However, state agencies and the
944 judicial branch continue to be responsible for maintaining
945 accounting records necessary for effective management of their
946 programs and functions.
947 Section 16. Section 216.237, Florida Statutes, is amended
948 to read:
949 216.237 Availability of any remaining funds; agency
950 maintenance of accounting records.—Any remaining funds from the
951 General Revenue Fund and trust fund spending authority not
952 awarded to agencies pursuant to s. 216.236 are shall be
953 available to agencies for innovative projects that which
954 generate a cost savings, increase revenue, or improve service
955 delivery. Innovative projects that which generate a cost savings
956 shall receive greater consideration when awarding innovation
957 investment funds. Any trust fund authority granted under this
958 program must be used shall be utilized in a manner consistent
959 with the statutory authority for the use of the said trust fund.
960 Any savings realized as a result of implementing the innovative
961 project shall be used by the agency to establish an internal
962 innovations fund. State agencies that which are awarded funds
963 for innovative projects shall use utilize the chart of accounts
964 used by the Florida Financial Management Accounting Information
965 Resource Subsystem in the manner described in s. 215.93(3). The
966 Such chart of accounts shall be developed and amended in
967 consultation with the Department of Financial Services and the
968 Executive Office of the Governor to separate and account for the
969 savings that result from the implementation of the innovative
970 projects and to keep track of how the innovative funds are
971 reinvested by the state agency to fund additional innovative
972 projects, which may include, but not be limited to, expenditures
973 for training and information technology resources. Guidelines
974 for the establishment of such internal innovations fund shall be
975 provided by the Department of Management Services. Any agency
976 awarded funds under this section shall maintain detailed
977 accounting records showing all expenses, loan transfers,
978 savings, or other financial actions concerning the project. Any
979 savings realized as a result of implementing the innovative
980 project shall be quantified, validated, and verified by the
981 agency. A final report of the results of the implementation of
982 each innovative project shall be submitted by each participating
983 agency to the Governor’s Office of Policy Planning and Budgeting
984 and the legislative appropriations committees by June 30 of the
985 fiscal year in which the funds were received and ensuing fiscal
986 years for the life of the project.
987 Section 17. Funds provided in Specific Appropriations 2449,
988 2451, 2452, and 2459 of chapter 2008-153, Laws of Florida, for
989 staffing the task force established in s 17.0315, Florida
990 Statutes, shall be used to implement this act.
991 Section 18. This act shall take effect July 1, 2009.