CS/CS/HB 971

1	A bill to be entitled
2	An act relating to governmental financial information;
3	amending s. 11.40, F.S.; requiring the Legislative
4	Auditing Committee to provide oversight and management of
5	the website created under s. 215.985, F.S.; creating s.
6	215.985, F.S.; providing a short title; providing
7	definitions; requiring the Executive Office of the
8	Governor, in consultation with specified legislative
9	committees, to establish a website providing information
10	relating to each appropriation in the General
11	Appropriations Act; specifying requirements for data
12	submission; requiring the Legislative Auditing Committee
13	to propose the inclusion of specified information for
14	state agencies on the website; requiring the committee to
15	recommend a format for collecting and displaying
16	information from other governmental entities on the
17	website; requiring the committee to develop a schedule for
18	adding specified information to the website and submit the
19	schedule to the Legislature; requiring all branches of
20	state government to establish allotments in the Florida
21	Accounting Information Resource Subsystem for planned
22	expenditures; requiring the committee, in coordination
23	with the Financial Management Information Board, to
24	develop certain recommendations; requiring functional
25	owners and governmental entities to provide certain
26	information; providing an exemption for specified
27	municipalities and special districts; requiring the Office
28	of Policy and Budget in the Executive Office of the
29	Governor to maintain public access to certain data for a
30	specified period of time; requiring the committee to
31	submit a specified annual report to the Governor and the
32	Legislature; providing an effective date.
33
34	Be It Enacted by the Legislature of the State of Florida:
35
36	Section 1.  Subsection (4) of section 11.40, Florida
37	Statutes, is amended to read:
38	11.40  Legislative Auditing Committee.--
39	(4)  The Legislative Auditing Committee:
40	(a)  May take under investigation any matter within the
41	scope of an audit, review, or examination either completed or
42	then being conducted by the Auditor General or the Office of
43	Program Policy Analysis and Government Accountability, and, in
44	connection with such investigation, may exercise the powers of
45	subpoena by law vested in a standing committee of the
46	Legislature.
47	(b)  Shall provide oversight and management of the website
48	developed pursuant to s. 215.985.
49	Section 2.  Section 215.985, Florida Statutes, is created
50	to read:
51	215.985  Transparency in government spending.--
52	(1)  This section may be cited as the "Transparency Florida
53	Act."
54	(2)  As used in this section, the term:
55	(a)  "Committee" means the Legislative Auditing Committee
56	created in s. 11.40.
57	(b)  "Governmental entity" means any state, regional,
58	county, municipal, special district, or other political
59	subdivision whether executive, judicial, or legislative,
60	including, but not limited to, any department, division, bureau,
61	commission, authority, district, or agency thereof or any public
62	school district, community college, state university, or
63	associated board.
64	(c)  "Website" means a site on the Internet which is easily
65	accessible to the public at no cost and does not require the
66	user to provide any information.
67	(3)  The Executive Office of the Governor, in consultation
68	with the appropriation committees of the Senate and the House of
69	Representatives, shall establish a single website, directly
70	accessible through the state's official Internet portal, which
71	provides information relating to each appropriation in the
72	General Appropriation Act for each branch of state government
73	and state agency.
74	(a)  At a minimum, the information provided must include:
75	1.  Disbursement data for each appropriation by the object
76	code associated with each expenditure established within the
77	Florida Accounting Information Resource Subsystem. Expenditure
78	data must include the name of the payee, the date of the
79	expenditure, the amount of the expenditure, and the warrant
80	number.
81	2.  For each appropriation, any adjustments, including
82	vetoes, approved supplemental appropriations included in
83	legislation other than the General Appropriations Act, budget
84	amendments, other actions approved pursuant to chapter 216, and
85	any other adjustments authorized by law.
86	3.  Status of spending authority for each appropriation in
87	the approved operating budget, including released, unreleased,
88	reserved, and disbursed balances.
89	4.  Position and rate information for positions provided in
90	the General Appropriations Act.
91	(b)  All data provided through the website must be data
92	currently available in the state's financial management
93	information system referenced in s. 215.93.
94	(4)  The committee shall propose providing additional state
95	fiscal information, which may include, but is not limited to,
96	the following information for state agencies:
97	(a)  Details of nonoperating budget authority established
98	pursuant to s. 216.181.
99	(b)  Trust fund balance reports, including cash available,
100	investments, and receipts.
101	(c)  General revenue fund balance reports, including
102	revenue received and amounts disbursed.
103	(d)  Fixed capital outlay project data, including original
104	appropriation and disbursements throughout the life of the
105	project.
106	(e)  A 10-year history of appropriations indicated by
107	agency.
108	(f)  Links to state audits or reports related to the
109	expenditure and dispersal of state funds.
110	(g)  Links to program or activity descriptions for which
111	funds may be expended.
112	(5)  The committee shall recommend a format for collecting
113	and displaying information from state universities, public
114	schools, community colleges, local governmental units, and other
115	governmental entities receiving state appropriations.
116	(6)  By March 1, 2010, the committee shall develop a
117	schedule for adding other information to the website by type of
118	information and governmental entity, including timeframes and
119	development entity. The schedule shall be submitted to the
120	President of the Senate and the Speaker of the House of
121	Representatives. Additional information may include:
122	(a)  Disbursements by the governmental entity from funds
123	established within the treasury of the governmental entity,
124	including, for all branches of state government, allotment
125	balances in the Florida Accounting Information Resource
126	Subsystem.
127	(b)  Revenues received by each governmental entity,
128	including receipts or deposits by the governmental entity into
129	funds established within the treasury of the governmental
130	entity.
131	(c)  Information relating to a governmental entity's bonded
132	indebtedness, including, but not limited to, the total amount of
133	obligation stated in terms of principal and interest, an
134	itemization of each obligation, the term of each obligation, the
135	source of funding for repayment of each obligation, the amounts
136	of principal and interest previously paid to reduce each
137	obligation, the balance remaining of each obligation, any
138	refinancing of any obligation, and the cited statutory authority
139	to issue such bonds.
140	(d)  Links to available governmental entity websites.
141	(7)  A counter shall be established on the website to show
142	the number of times the website has been accessed.
143	(8)  By August 31 of each fiscal year, each executive
144	branch agency, the state courts system, and the Legislature
145	shall establish allotments in the Florida Accounting Information
146	Resource Subsystem for planned expenditures of state
147	appropriations.
148	(9)  The committee shall coordinate with the Financial
149	Management Information Board in developing any recommendations
150	for including information on the website which is necessary to
151	meet the requirements of s. 215.91(8).
152	(10)  Functional owners as defined in s. 215.94 and other
153	governmental entities shall provide information necessary to
154	accomplish the purposes of this section.
155	(11)  Any municipality or special district having a
156	population of 10,000 or fewer is exempt from this section.
157	Population determinations must be based on the most recent
158	population estimates prepared pursuant to s. 186.901.
159	(12)  This section does not require or permit the
160	disclosure of information that is considered confidential by
161	state or federal law.
162	(13)  The Office of Policy and Budget in the Executive
163	Office of the Governor shall ensure that all data added to the
164	website remains accessible to the public for 10 years.
165	(14)  The committee shall prepare an annual report
166	detailing progress in establishing the single website and
167	providing recommendations for enhancement of the content and
168	format of the website and related policies and procedures. The
169	first report shall be submitted to the Governor, the President
170	of the Senate, and the Speaker of the House of Representatives
171	by November 1, 2011, and annually by November 1 thereafter.
172	Section 3.  This act shall take effect upon becoming a law.

CODING: Words stricken are deletions; words underlined are additions.