Florida Senate - 2009 SB 594 By Senator Aronberg 27-00268A-09 2009594__ 1 A bill to be entitled 2 An act relating to the state budget; creating s. 3 216.352, F.S.; providing a short title; providing 4 legislative intent; providing definitions; requiring 5 the Office of Policy and Budget in the Executive 6 Office of the Governor to create a searchable budget 7 data website; specifying factors to be used to search 8 the website; requiring the office to establish the 9 website by a certain date; requiring state agencies to 10 provide data; requiring the website to be updated 11 annually; providing an effective date. 12 13 Be It Enacted by the Legislature of the State of Florida: 14 15 Section 1. Section 216.352, Florida Statutes, is created to 16 read: 17 216.352 State budget website.— 18 (1) SHORT TITLE.—This section may be cited as the “Taxpayer 19 Transparency Act.” 20 (2) INTENT.—The Legislature finds that the public needs to 21 be fully informed about any expenditure of state revenues. This 22 includes the purposes for and amount dispersed to state 23 agencies, political subdivisions, and private entities. The 24 Legislature also finds that the manner in which the state budget 25 is organized and displayed makes it difficult for the public to 26 determine how state funds are appropriated, to whom funds are 27 appropriated, and the reasons for specific expenditures. The 28 Legislature therefore intends that a searchable website be 29 established that facilitates the public's ability to access 30 detailed and understandable information relating to the 31 appropriation of state revenues and the dispersal of those 32 funds. 33 (3) DEFINITIONS.—As used in this section, the term: 34 (a) “Funding action” means the program or activity for 35 which revenues are expended or dispersed, including any tax 36 exemptions or credits. 37 (b) “Recipient” means: 38 1. A state agency. 39 2. A political subdivision such as a county, municipality, 40 school district, special district, authority, or any other 41 public or quasi-public agency or corporation created by the 42 State Constitution or by state law for the purpose of carrying 43 out a public function. 44 3. A private firm, association, joint adventure, 45 partnership, estate, trust, business trust, syndicate, 46 fiduciary, corporation, or any other for-profit or not-for 47 profit business entity or organization. 48 The term does not include an individual recipient of state 49 assistance. 50 (c) “Searchable budget database website” means a website 51 that allows the public at no cost to search and aggregate 52 information relating to the appropriation and expenditure of 53 state funds. 54 (d) “State agency” means any entity of the executive, 55 legislative, or judicial branch of state government to which 56 funds are specifically appropriated in the appropriations act. 57 (e) “State audit or report” includes any audit or report 58 issued by a state agency relating to the recipient of state 59 funds, the expenditure of those funds, or the program or 60 activity for which the funds are expended. 61 (f) “State budget office” means the Office of Policy and 62 Budget in the Executive Office of the Governor. 63 (4) DATABASE.— 64 (a) By January 1, 2010, the state budget office shall 65 develop, maintain, and make publicly available a single budget 66 database website that is searchable by any of the following 67 factors: 68 1. The name and principal location or residence of the 69 recipient of state funds. 70 2. The amount of funds expended and dispersed to a 71 recipient. 72 3. The funding or expending state agency. 73 4. The budget entity, appropriation category, and line-item 74 number from which the expenditure is made. 75 5. The program or activity for which the funds may be 76 expended. 77 6. A descriptive purpose and goals for the funding action. 78 7. The expected performance measures for the funding 79 action. 80 8. The past performance outcomes achieved for the funding 81 action or expenditure. 82 9. Any state audit or report related to the expenditure and 83 dispersal of state funds. 84 10. Any other relevant information specified by the state 85 budget office. 86 (b) All state agencies receiving and dispersing 87 appropriated funds to recipients shall provide the state budget 88 office with data and information necessary to accomplish the 89 purposes of this section. 90 If possible, hyperlinks shall be provided to the actual 91 recipient's website, the budget line item, as well as any 92 related state audits or reports. 93 (c) Effective July 1, 2010, and each state fiscal year 94 thereafter, the searchable budget database website shall be 95 updated not later than 30 days following the close of the state 96 fiscal year. The searchable budget database website may be 97 continuously updated as new data becomes available. All state 98 agencies shall provide to the state budget office any data that 99 is required to be included in the searchable budget database 100 website not later than 30 days after the data becomes available 101 to the agency. The office shall provide procedures and guidance 102 to agency heads to ensure compliance with this section. 103 (d) The state budget office shall ensure that all data 104 added to the searchable budget database website remains 105 accessible to the public for a minimum of 10 years. 106 Section 2. This act shall take effect July 1, 2009.