Florida Senate - 2011                             CS for SB 1738
       
       
       
       By the Committee on Governmental Oversight and Accountability;
       and Senator Alexander
       
       
       
       585-02639-11                                          20111738c1
    1                        A bill to be entitled                      
    2         An act relating to state financial information;
    3         amending s. 11.45, F.S.; requiring the Auditor General
    4         to annually provide to the Legislature a list of
    5         school districts that have failed to comply with
    6         certain financial transparency requirements, as
    7         identified pursuant to audit; amending s. 215.90,
    8         F.S.; conforming a cross-reference; amending s.
    9         215.91, F.S.; providing that the Financial Management
   10         Information Board is responsible for the system;
   11         deleting provisions relating to the Florida Financial
   12         Management Information System Coordinating Council;
   13         deleting references to functional owner subsystems;
   14         amending s. 215.92, F.S.; redefining terms and adding
   15         and deleting definitions; creating s. 215.922, F.S.;
   16         establishing the Agency for Enterprise Business
   17         Services within the Department of Financial Services;
   18         providing that the office is a separate budget entity
   19         not subject to the department; providing that the
   20         agency is headed by the Governor and Cabinet acting as
   21         the Financial Management Information Board; providing
   22         for an executive director; providing the duties of the
   23         agency; creating s. 215.923, F.S.; establishing the
   24         Enterprise Financial Business Operations Council to
   25         act in an advisory capacity to the agency; providing
   26         the members of the council; providing council duties;
   27         creating s. 215.924, F.S.; providing for an Enterprise
   28         Financial Business Strategic Plan; requiring the plan
   29         to be annually reviewed, updated, and submitted to the
   30         Legislature; providing for the contents of the plan;
   31         amending s. 215.93, F.S.; revising provisions relating
   32         to the Florida Financial Management Information
   33         System; renaming the Florida Accounting Information
   34         Resource Subsystem the Financial Management Subsystem;
   35         adding the Revenue and Tax Collection, Processing, and
   36         Distribution Subsystem; deleting references to
   37         functional owner subsystems and providing for
   38         enterprise business owners; revising the duties of the
   39         owners; deleting references to the design and
   40         coordination staff; providing for the ownership and
   41         functions of the Revenue and Tax Collection,
   42         Processing, and Distribution Subsystem by the
   43         Department of Revenue; amending s. 215.94, F.S.;
   44         deleting references to functional owner subsystems and
   45         providing for enterprise business owners; amending s.
   46         215.95, F.S.; providing additional duties for the
   47         Financial Management Information Board; repealing s.
   48         215.96, F.S., relating to the coordinating council and
   49         design and coordination staff; creating s. 215.961,
   50         F.S.; providing state agency requirements relating to
   51         the Florida Financial Management Information System
   52         and the use of functional information and enterprise
   53         agency business subsystems; amending s. 215.985, F.S.,
   54         relating to the Transparency Florida Act; redefining
   55         the term “governmental entity” to include public
   56         schools rather than public school districts; requiring
   57         the Legislative Auditing Committee to recommend a
   58         format for school districts, charter schools, and
   59         charter technical career centers to use in collecting
   60         and displaying financial information; revising the
   61         schedule for adding information to the state’s
   62         official website; revising provisions exempting
   63         certain municipalities and special districts from the
   64         Transparency Florida Act; requiring the Office of
   65         Policy and Budget to maintain the state’s financial
   66         data on the state website for a specified period;
   67         requiring a certified public accountant conducting an
   68         audit of a unit of local government to report
   69         compliance with the act; establishing a state contract
   70         management system on the website; requiring the
   71         Legislative Auditing Committee to adopt guidelines for
   72         administering the act; conforming terms; amending ss.
   73         17.11, 216.102, 216.141, and 216.237, F.S.; conforming
   74         terms; providing for funding; providing an effective
   75         date.
   76  
   77  Be It Enacted by the Legislature of the State of Florida:
   78  
   79         Section 1. Paragraph (i) is added to subsection (7) of
   80  section 11.45, Florida Statutes, to read:
   81         11.45 Definitions; duties; authorities; reports; rules.—
   82         (7) AUDITOR GENERAL REPORTING REQUIREMENTS.—
   83         (i) The Auditor General shall transmit to the President of
   84  the Senate, the Speaker of the House of Representatives, and the
   85  Legislative Auditing Committee annually by July 15, beginning in
   86  2012, a list of all school districts that have failed to comply
   87  with the transparency requirements as identified in the audit
   88  reports reviewed pursuant to paragraph (b) and those conducted
   89  pursuant to subsection (2).
   90         Section 2. Section 215.90, Florida Statutes, is amended to
   91  read:
   92         215.90 Short title.—Sections 215.90-215.961 215.90-215.96
   93  may be cited as the “Florida Financial Management Information
   94  System Act.”
   95         Section 3. Section 215.91, Florida Statutes, is amended to
   96  read:
   97         215.91 Florida Financial Management Information System;
   98  board; council.—
   99         (1) It is the intent of the Legislature that the Financial
  100  Management Information Board, as the agency head of the Agency
  101  for Enterprise Business Services, executive branch of
  102  government, in consultation with the legislative fiscal
  103  committees, specifically design and implement the Florida
  104  Financial Management Information System to be the primary means
  105  by which state government managers acquire and disseminate the
  106  information needed to plan and account for the delivery of
  107  services to state residents the citizens in a timely, efficient,
  108  and effective manner.
  109         (2)The Financial Management Information Board shall
  110  establish the overall framework within which the Florida
  111  Financial Management Information System operates and be
  112  responsible for all decisions relating to the system.
  113         (3)(2) The Florida Financial Management Information System
  114  is shall be a unified information system providing fiscal,
  115  management, and accounting support for state decisionmakers. It
  116  provides shall provide a means of coordinating fiscal management
  117  information and information that supports state planning, policy
  118  development, management, evaluation, and performance monitoring.
  119  The Florida Financial Management Information System is shall be
  120  the primary information resource for providing that provides
  121  accountability for public funds, resources, and activities.
  122         (3)The Financial Management Information Board shall
  123  provide the overall framework within which the Florida Financial
  124  Management Information System will operate. The board, through
  125  the Florida Financial Management Information System Coordinating
  126  Council, shall adopt policies and procedures to:
  127         (a)Strengthen and standardize the fiscal management and
  128  accounting practices of the state;
  129         (b)Improve internal financial controls;
  130         (c)Simplify the preparation of objective, accurate, and
  131  timely management and fiscal reports; and
  132         (d)Provide the information needed in the development,
  133  management, and evaluation of public policy and programs.
  134         (4)The council shall provide ongoing counsel to the board
  135  and act to resolve problems among or between the functional
  136  owner subsystems. The board, through the coordinating council,
  137  shall direct and manage the development, implementation, and
  138  operation of the information subsystems that together are the
  139  Florida Financial Management Information System. The
  140  coordinating council shall approve the information subsystems’
  141  designs prior to the development, implementation, and operation
  142  of the subsystems and shall approve subsequent proposed design
  143  modifications to the information subsystems subject to the
  144  guidelines issued by the council. The coordinating council shall
  145  ensure that the information subsystems’ operations support the
  146  exchange of unified and coordinated data between information
  147  subsystems. The coordinating council shall establish the common
  148  data codes for financial management, and it shall require and
  149  ensure the use of common data codes by the information
  150  subsystems that together constitute the Florida Financial
  151  Management Information System. The Chief Financial Officer shall
  152  adopt a chart of accounts consistent with the common financial
  153  management data codes established by the coordinating council.
  154  The board, through the coordinating council, shall establish the
  155  financial management policies and procedures for the executive
  156  branch of state government. The coordinating council shall
  157  notify in writing the chairs of the legislative fiscal
  158  committees and the Chief Justice of the Supreme Court regarding
  159  the adoption of, or modification to, a proposed financial
  160  management policy or procedure. The notice shall solicit
  161  comments from the chairs of the legislative fiscal committees
  162  and the Chief Justice of the Supreme Court at least 14
  163  consecutive days before the final action by the coordinating
  164  council.
  165         (5)The Florida Financial Management Information System and
  166  its functional owner information subsystems shall be compatible
  167  with the legislative appropriations system, and they shall be
  168  designed to support the legislative oversight function. The
  169  Florida Financial Management Information System and its
  170  functional owner information subsystems shall be unified with
  171  the legislative information systems that support the legislative
  172  appropriations and legislative oversight functions. The Florida
  173  Financial Management Information System and its functional owner
  174  information subsystems shall exchange information with the
  175  legislative information systems that support the legislative
  176  appropriations and legislative oversight functions without
  177  conversion or modification. Any information maintained by the
  178  Florida Financial Management Information System and its
  179  functional owner information subsystems shall be available, upon
  180  request, to the information systems of the legislative branch.
  181         (6) The Florida Financial Management Information system and
  182  its functional owner information subsystems shall:
  183         (a) Be designed to incorporate the flexibility needed to
  184  respond to the dynamic demands of state government in a cost
  185  conscious manner. The Florida Financial Management Information
  186  System shall include applications that will support an
  187  information retrieval system that will allow the user to ask
  188  general questions and receive accurate answers that include
  189  assessments concerning the qualifications of the data.
  190         (b)(7)The Florida Financial Management Information System
  191  and each of its functional owner information subsystems shall
  192  strive to Employ a common set of operations that make the system
  193  accessible to state agency program managers and statewide
  194  decisionmakers. Data must shall be easily transferred from the
  195  functional owner information subsystems to Florida Financial
  196  Management Information System applications and also among the
  197  functional owner information subsystems. The functional owner
  198  information subsystems must shall identify shared data-gathering
  199  needs in order to minimize the duplication duplications of
  200  source-entry input. The coordinating council shall ensure that
  201  All organizations within the executive branch of state
  202  government must have access to and use the Florida Financial
  203  Management Information system for the collection, processing,
  204  and reporting of financial management data required for the
  205  efficient and effective operation of state government.
  206         (8)The Florida Financial Management Information System,
  207  through its functional owner subsystems, shall include a data
  208  gathering and data-distribution facility that will support a
  209  management and decisionmaking information system that collects
  210  and stores agency and statewide financial, administrative,
  211  planning, and program information to assist agency program
  212  managers and statewide decisionmakers in carrying out their
  213  responsibilities.
  214         Section 4. Section 215.92, Florida Statutes, is amended to
  215  read:
  216         215.92 Definitions relating to Florida Financial Management
  217  Information System Act.—For the purposes of ss. 215.90-215.961
  218  215.90-215.96:
  219         (1)“Agency financial business system” means a system that
  220  provides financial business services, including related
  221  administrative or accounting services, to one or more state
  222  agencies and that may be approved as an enterprise agency
  223  business subsystem of the Florida Financial Management
  224  Information System according to s. 215.924.
  225         (2)(1) “Auditable” means the presence of features and
  226  characteristics that are needed to verify the proper functioning
  227  of controls in any given information subsystem.
  228         (3)(2) “Board” means the Financial Management Information
  229  Board.
  230         (3)“Coordinating council” or “council” means the Florida
  231  Financial Management Information System Coordinating Council.
  232         (4)“Council” means the Enterprise Financial Business
  233  Services Council.
  234         (5)(4) “Data or data code” means representation of facts,
  235  concepts, or instructions in a formalized manner suitable for
  236  communication, interpretation, or processing by humans or by
  237  automatic means. The term includes any representations such as
  238  characters or analog quantities to which meaning is, or might
  239  be, assigned.
  240         (5)“Design and coordination staff” means the personnel
  241  responsible for providing administrative and clerical support to
  242  the board, coordinating council, and secretary to the board. The
  243  design and coordination staff shall function as the agency clerk
  244  for the board and the coordinating council. For administrative
  245  purposes, the design and coordination staff are assigned to the
  246  Department of Financial Services but they are functionally
  247  assigned to the board.
  248         (6)“Enhancement” means a change to the Florida Financial
  249  Management Information System which improves or adds features or
  250  functionality to a functional information subsystem or
  251  enterprise agency business subsystem and which changes or
  252  affects how an enterprise business service or a task that is
  253  part of the service is performed.
  254         (7)“Enterprise agency business subsystem” means a state
  255  agency financial business system that has been approved as a
  256  subsystem of the Florida Financial Management Information System
  257  if the Enterprise Financial Business Strategic Plan is approved
  258  by the board.
  259         (8)“Enterprise business owner” means the state agency that
  260  has legal responsibility for ensuring that a functional
  261  information subsystem or enterprise agency business subsystem of
  262  the Florida Financial Management Information System is designed,
  263  implemented, and operated in accordance with ss. 215.90-215.961.
  264         (9)“Enterprise financial business process” means the
  265  common series of tasks state agencies undertake in monitoring,
  266  tracking, maintaining, or supporting the management,
  267  accountability, and reporting of state financial data, all or a
  268  portion of which may be performed within a functional
  269  information subsystem of the Florida Financial Management
  270  Information System. Financial business process tasks that are
  271  not performed by a subsystem may have an impact on or determine
  272  what tasks are performed by services that are provided by the
  273  subsystem.
  274         (10)“Enterprise financial business service” means a
  275  service provided within the Florida Financial Management
  276  Information System which performs some or all of the tasks of an
  277  enterprise financial business process.
  278         (11)“Functional information subsystems” means the
  279  subsystems described in s. 215.93 which provide the core
  280  enterprise business services described in s. 215.94.
  281         (6)“Functional owner” means the agency, or the part of the
  282  judicial branch, that has the legal responsibility to ensure
  283  that a subsystem is designed, implemented, and operated in
  284  accordance with ss. 215.90-215.96.
  285         (12)(7) “Functional system specifications” means the
  286  detailed written description of an information subsystem which
  287  describes. These specifications are prepared by the functional
  288  owner of the system; describe, in the functional owner’s
  289  language, what an information subsystem is required to do; and
  290  describe the features, characteristics, controls, and internal
  291  control measures to be incorporated into the information
  292  subsystem. Such specifications are the basis for the preparation
  293  of the technical system specifications by the functional owner.
  294         (13)(8) “Information system” means a group of interrelated
  295  information subsystems.
  296         (14)(9) “Information subsystem” means the entire collection
  297  of procedures, equipment, and people devoted to the generation,
  298  collection, evaluation, storage, retrieval, and dissemination of
  299  data and information within an organization or functional area
  300  in order to promote the flow of information from source to user.
  301         (15)“Modification” means a technical change to a
  302  functional information subsystem or an enterprise agency
  303  business subsystem which does not affect how a task that is part
  304  of an enterprise financial business service is performed.
  305         (16)“Officer” means the executive director of the Agency
  306  for Enterprise Business Services.
  307         (17)“Project governance structure” means a written
  308  delegation of authority which defines the roles and
  309  responsibilities of project participants at all levels in the
  310  decisionmaking process, identifies the levels of operational
  311  decisionmaking, designates a clear line of decisional authority,
  312  and provides a clear process for raising the visibility of
  313  issues to the appropriate level for resolution.
  314         (18)“Replacement” of a subsystem means any proposal for
  315  continuing business services through the use of a new or
  316  different functional information system from those currently
  317  contracted. For purposes of this subsection, extensions of
  318  contracts for functional information systems and associated
  319  business services shall be considered replacements.
  320         (19)“State agency” has the same meaning as in s.
  321  216.011(1).
  322         Section 5. Section 215.922, Florida Statutes, is created to
  323  read:
  324         215.922Agency for Enterprise Business Services.—The Agency
  325  for Enterprise Business Services is created within the
  326  Department of Financial Services.
  327         (1)The agency is a separate budget entity and is not
  328  subject to control, supervision, or direction by the Department
  329  of Financial Services, including, but not limited to,
  330  purchasing, transactions involving real or personal property,
  331  personnel, or budgetary matters.
  332         (2)The head of the agency shall be the Governor and
  333  Cabinet acting as the Financial Management Information Board.
  334         (3)The agency shall have an executive director, who is the
  335  Enterprise Financial Business Operations Officer. The officer is
  336  appointed by the Governor with at least three affirmative votes
  337  of the Governor and Cabinet, with the Governor and the Chief
  338  Financial Officer on the prevailing side, and is subject to
  339  confirmation by the Senate. The officer serves at the pleasure
  340  of the Governor and Cabinet. The Chief Financial Officer may
  341  appoint an interim director until an executive director is
  342  confirmed by the Cabinet.
  343         (4)The agency shall have the following duties and
  344  responsibilities:
  345         (a)Ensuring that decisions are identified and issues are
  346  resolved by the board as specified in s. 215.95.
  347         (b)Coordinating and staffing the meetings of the council,
  348  which shall meet at least 12 times per year for the purpose of
  349  obtaining input from council members in carrying out the
  350  provisions of ss. 215.90-215.961.
  351         (c)Monitoring operational and performance issues of the
  352  functional information subsystems and enterprise agency business
  353  subsystems.
  354         (d)Coordinating as necessary with the Agency for
  355  Enterprise Information Technology to obtain technology-related
  356  information from state agencies.
  357         (e)Developing the Enterprise Financial Business Services
  358  Strategic Plan as directed in s. 215.924.
  359         (f)Serving as a clearinghouse for enterprise information
  360  relating to the planning, development, implementation, and
  361  evaluation of improvements to enterprise financial business
  362  processes.
  363         (g)Developing policies and procedures that improve the
  364  efficiency and effectiveness of the Florida Financial Management
  365  System by:
  366         1.Improving internal financial controls;
  367         2.Standardizing the state’s fiscal management and
  368  accounting practices;
  369         3.Simplifying the preparation of objective, accurate, and
  370  timely management information and fiscal reports;
  371         4.Making recommendations to the Chief Financial Officer
  372  for improving the standardization of the state’s chart of
  373  accounts;
  374         5.Standardizing enterprise financial business processes
  375  and services if necessary to cost-effectively provide financial
  376  business services; and
  377         6.Establishing common data codes to be used by all
  378  functional information subsystems and enterprise agency business
  379  subsystems.
  380         (h)Developing criteria for defining standardized
  381  enterprise financial business services to be provided by the
  382  Florida Financial Management Information System. At a minimum,
  383  the criteria must be able to determine whether:
  384         1.The identified financial function or task serves a
  385  unique state agency need, is common among multiple state
  386  agencies, or should be common among multiple state agencies;
  387         2.The identified function or task is necessary to comply
  388  with a federal or state reporting requirement; and
  389         3.It is cost-effective to incorporate the service into the
  390  Florida Financial Management Information System in accordance
  391  with long-term planning goals.
  392         (i)Adopting rules to administer ss. 215.90-215.961.
  393         (j)Providing an operational plan annually by January 1,
  394  beginning in 2014, to the Governor, the President of the Senate,
  395  and the Speaker of the House of Representatives. The plan must
  396  contain recommendations for the current and subsequent fiscal
  397  year and identify estimated costs, budget adjustments, and
  398  legislative changes necessary to implement such recommendations.
  399  At a minimum, the recommendations must identify:
  400         1.Major initiatives and implementation strategies proposed
  401  for the next fiscal year which are designed to achieve goals
  402  included in the Enterprise Financial Business Strategic Plan
  403  described in s. 215.924;
  404         2.Changes to internal financial controls and enterprise
  405  financial business processes;
  406         3.Proposals to eliminate specific impediments to achieving
  407  standardized enterprise financial business services;
  408         4.An assessment of ongoing projects that enhance or
  409  replace any of the Florida Financial Management Information
  410  System’s functional information subsystems or enterprise agency
  411  business subsystems and, where applicable, recommendations for
  412  improving project management; and
  413         5.An analysis of each specific business case supporting
  414  enhancement or replacement of a subsystem, including pending
  415  contract extensions, renewals, or modifications of any of the
  416  Florida Financial Management Information System’s functional
  417  information subsystems or enterprise agency business subsystems
  418  submitted in accordance with s. 215.961. Such analysis must
  419  include determining whether the enhancement or replacement is
  420  consistent with the Enterprise Financial Business Strategic
  421  Plan, and is in compliance with policies, procedures, or
  422  criteria developed as specified in ss. 215.90-216.96.
  423         (k)Submitting an inventory to the Governor and the chairs
  424  of the legislative appropriation committees by July 1, 2013, of
  425  agency financial business systems that are maintained by
  426  executive branch agencies. At a minimum, the inventory must
  427  include the following information:
  428         1.A description of the financial business processes
  429  supported and financial business services provided by each
  430  system;
  431         2.The total cost of operating and maintaining each agency
  432  financial business system on an annual fiscal-year basis. The
  433  total cost calculation must, at a minimum, include staffing
  434  requirements, hardware and software costs, contracted services
  435  and external service provider costs, and facilities and power
  436  costs;
  437         3.The enhancement costs estimated for the 2012-2013 fiscal
  438  year and planned enhancement costs for the 2013-2014 fiscal
  439  year. The inventory must identify the budget authority that will
  440  be used to pay for any proposed enhancements in the 2013-2014
  441  fiscal year;
  442         4.The number of and job descriptions of end users who must
  443  use the system on a daily basis to perform their job functions;
  444         5.Any state or federal laws that require the
  445  implementation and use of the agency financial business system;
  446  and
  447         6.An assessment of whether each agency financial business
  448  system can be approved as an enterprise agency business
  449  subsystem pursuant to s. 215.924 or, if it cannot be approved, a
  450  statement explaining why that is not possible. The Agency for
  451  Enterprise Business Services shall develop criteria for such
  452  approval. To be approved as an enterprise agency business
  453  subsystem, the agency system must, at a minimum:
  454         a.Provide financial and administrative data and
  455  information or functionality that is essential to state
  456  enterprise financial operations;
  457         b.Effectively provide a required enterprise financial
  458  business service or support an enterprise financial business
  459  process;
  460         c.Provide financial data, information, or functionality
  461  that is not partially or completely duplicated by a functional
  462  information subsystem; and
  463         d.Demonstrate that the agency financial business system’s
  464  financial data, information, or functionality can be provided in
  465  a cost-effective manner by a functional information subsystem.
  466         Section 6. Section 215.923, Florida Statutes, is created to
  467  read:
  468         215.923Enterprise Financial Business Services Council.—The
  469  Enterprise Financial Business Services Council is created as an
  470  advisory body to support the Agency for Enterprise Business
  471  Services in the execution of its duties and responsibilities.
  472         (1)Council members include:
  473         (a)The officer who shall serve as chair of the council.
  474         (b)The Planning and Budgeting Subsystem enterprise
  475  business owner or designee.
  476         (c)The Financial Management Subsystem enterprise business
  477  owner or designee.
  478         (d)The Cash Management Subsystem enterprise business owner
  479  or designee.
  480         (e)The Purchasing Subsystem enterprise business owner or
  481  designee.
  482         (f)The Personnel Information Subsystem enterprise business
  483  owner or designee.
  484         (g)The Revenue and Tax Collection, Processing, and
  485  Distribution Subsystem enterprise business owner or designee.
  486         (h)A member representing state agency administrative
  487  services directors as determined by the directors.
  488         (i)A member appointed by the Attorney General.
  489         (j)A member appointed by the Commissioner of Agriculture.
  490         (k)The executive director of the Agency for Enterprise
  491  Information Technology or designee.
  492         (2)Duties of the council include:
  493         (a)Acting as liaison with all user agencies of the Florida
  494  Financial Management Information System.
  495         (b)Advising the Agency for Enterprise Business Services on
  496  the development of the Enterprise Financial Business Strategic
  497  Plan.
  498         (3)Agency for Enterprise Business Services staff shall
  499  support the activities of the council.
  500         (4) The chair may appoint work groups from state agency
  501  staff as necessary to analyze, coordinate, or resolve specific
  502  issues.
  503         Section 7. Section 215.924, Florida Statutes, is created to
  504  read:
  505         215.924Enterprise Financial Business Strategic Plan.—The
  506  Agency for Enterprise Business Services, with the assistance of
  507  the council, shall develop, adopt, and, beginning in 2013,
  508  annually update by July 1, the Enterprise Financial Business
  509  Strategic Plan. The plan shall be submitted to the Governor, the
  510  President of the Senate, and the Speaker of the House of
  511  Representatives. The plan must:
  512         (1)Describe the enterprise financial business services to
  513  be provided by the Florida Financial Management Information
  514  System. The description must be sufficient to determine the
  515  functionality that will be provided by the system and to
  516  identify which agency business system services should be
  517  incorporated as enterprise agency business subsystems.
  518  Enterprise financial business services at a minimum must include
  519  the enterprise business services defined in s. 215.94.
  520         (2)Identify and describe all functional information
  521  subsystems and agency financial business systems recommended as
  522  enterprise agency business subsystems for inclusion in the
  523  Florida Financial Management Information System, which, at a
  524  minimum, is comprised of the subsystems defined in s. 215.93. An
  525  enterprise agency business subsystem shall be recommended for
  526  approval as a subsystem based on the assessment process in s.
  527  215.922.
  528         (3)Provide, for the most recent fiscal year, the total
  529  cost of operating and maintaining each subsystem, the staff
  530  required for operation and maintenance, the number of end users
  531  who must use the system to perform their job functions, and any
  532  state or federal law specifically requiring the implementation
  533  of the subsystem.
  534         (4)Identify the critical interfaces for all subsystems,
  535  including identified enterprise agency business subsystems, of
  536  the Florida Financial Management Information System for the
  537  purpose of coordinating standardized information exchange
  538  between subsystems.
  539         (5)Develop a 5-year plan for replacing or enhancing
  540  subsystems of the Florida Financial Management Information
  541  System, with the goal of having a system that provides
  542  enterprise business services in the most cost-effective manner,
  543  including:
  544         (a)Overall options for replacing major subsystem
  545  components and plans for addressing any contracts that expire
  546  within the 5-year planning period;
  547         (b)Recommended changes in enterprise financial business
  548  services provided by the system which are necessary or
  549  appropriate as subsystems are replaced as envisioned by the
  550  plan;
  551         (c)Improvements or enhancements that address impediments
  552  to achieving long-term system planning goals; and
  553         (d)Recommended changes that ensure the use of common data
  554  codes by the information subsystems.
  555         (6)Provide project management plans and governance
  556  structures for approved subsystem enhancement or replacement
  557  projects that have more than $10 million in cumulative total
  558  funding.
  559         (7)Recommend improvements to enterprise financial business
  560  processes which may facilitate the standardization of financial
  561  business services provided by the Florida Financial Management
  562  Information System.
  563         (8)Recommend improvements to enterprise reporting in order
  564  to enhance the management of enterprise financial business
  565  services.
  566         (9)Recommend measures to improve data security, improve
  567  data integrity between subsystems, and eliminate data redundancy
  568  between subsystems.
  569         Section 8. Section 215.93, Florida Statutes, is amended to
  570  read:
  571         215.93 Florida Financial Management Information System.—
  572         (1) To provide the information necessary to carry out the
  573  intent of the Legislature, there shall be a Florida Financial
  574  Management Information System. The Florida Financial Management
  575  Information system must shall be fully implemented and shall be
  576  upgraded as necessary to ensure the efficient operation of an
  577  integrated enterprise-wide financial management information
  578  system and to provide necessary information for the effective
  579  operation of state government. Upon the recommendation of the
  580  coordinating council and approval of the officer board, the
  581  Florida Financial Management Information System may require data
  582  from any state agency information system or information
  583  subsystem or may request data from any judicial branch
  584  information system or information subsystem that the officer
  585  determines coordinating council and board have determined to
  586  have statewide financial management significance. Each
  587  functional owner information subsystem within the Florida
  588  Financial Management Information System must shall be developed
  589  in such a fashion as to allow for timely, positive, preplanned,
  590  and prescribed data transfers between the Florida Financial
  591  Management Information System functional owner information
  592  subsystems and from other information systems. The principal
  593  unit of the system, as defined in the strategic plan in s.
  594  215.924, shall be the functional owner information subsystem,
  595  which includes, but is not, and the system shall include, but
  596  shall not be limited to, the following:
  597         (a) The Planning and Budgeting Subsystem.
  598         (b) The Financial Management Florida Accounting Information
  599  Resource Subsystem.
  600         (c) The Cash Management Subsystem.
  601         (d) The Purchasing Subsystem.
  602         (e) The Personnel Information System.
  603         (f)The Revenue and Tax Collection, Processing, and
  604  Distribution Subsystem, also known as the System for Unified
  605  Taxation.
  606         (2) The enterprise business owner of each functional
  607  information subsystem: shall have a functional owner, who may
  608  establish additional functions for the subsystem unless
  609  specifically prohibited by ss. 215.90-215.96.
  610         (a)Shall submit a business case justifying any
  611  enhancements to, or replacement of, the subsystem to the Agency
  612  for Enterprise Business Services for review and approval.
  613  However, without the express approval of the board upon
  614  recommendation of the coordinating council, no functional owner
  615  nor any other agency shall have the authority to establish or
  616  maintain additional subsystems which duplicate any of the
  617  information subsystems of the Florida Financial Management
  618  Information System. Each functional owner shall
  619         (b)Shall solicit input and responses from state agencies
  620  using utilizing the information subsystem. Each functional owner
  621         (c) May contract with the other enterprise business
  622  functional owners or private sector entities in the design,
  623  development, and implementation of their functional information
  624  systems and subsystems and enterprise agency business subsystems
  625  when modifications or subsystem replacements have been approved
  626  by the Agency for Enterprise Business Services. Each functional
  627  owner
  628         (d) Shall include in its information subsystem functional
  629  specifications the data requirements and standards of the
  630  Florida Financial Management Information System as approved by
  631  the officer board. Each functional owner
  632         (e) Shall establish a project team design teams that plans
  633  and coordinates shall plan and coordinate the design and
  634  implementation of its subsystem within the project governance
  635  process approved by the officer framework established by the
  636  board.
  637         (f)Shall provide regular reports on the status of projects
  638  to the council and the officer. The design teams shall assist
  639  the design and coordination staff in carrying out the duties
  640  assigned by the board or the coordinating council. The
  641  coordinating council shall review and approve the work plans for
  642  these projects.
  643         (g)Shall provide information relating to agency financial
  644  business processes and services or functional information
  645  subsystems as required by the Agency for Enterprise Business
  646  Services.
  647         (h)Shall notify the Agency for Enterprise Business
  648  Services of modifications or enhancements to subsystems of the
  649  Florida Financial Management Information System.
  650         (i)Shall submit to the Agency for Enterprise Business
  651  Services annual spending plans for any funds appropriated to a
  652  state agency for enhancing enterprise agency business subsystems
  653  and functional information subsystems.
  654         (3) The Florida Financial Management Information System
  655  must shall include financial management data and use utilize the
  656  chart of accounts established approved by the Chief Financial
  657  Officer. Common financial management data shall include, but are
  658  not be limited to, data codes, titles, and definitions used by
  659  one or more of the functional information owner subsystems.
  660         (a) The Florida Financial Management Information System
  661  shall use utilize common financial management data codes. The
  662  council shall recommend and the officer board shall adopt
  663  policies regarding the approval and publication of the financial
  664  management data.
  665         (b) The Chief Financial Officer shall adopt policies
  666  regarding the approval and publication of the chart of accounts.
  667  The Chief Financial Officer’s chart of accounts shall be
  668  consistent with the common financial management data codes
  669  established by the officer must be consistent with the Chief
  670  Financial Officer’s chart of accounts coordinating council.
  671  Further,
  672         (c) All systems not a part of the Florida Financial
  673  Management Information System which provide information to the
  674  system must shall use the common data codes from the Florida
  675  Financial Management Information System and the Chief Financial
  676  Officer’s chart of accounts.
  677         (d) Data codes that cannot be supplied by the Florida
  678  Financial Management Information System and the Chief Financial
  679  Officer’s chart of accounts and that are required for use by the
  680  information subsystems shall be approved by the officer board
  681  upon recommendation of the coordinating council.
  682         (4) The Florida Financial Management Information System
  683  shall be designed, installed, and operated in a fashion
  684  compatible with the legislative appropriations system.
  685         (5) Enterprise business Functional owners are legally
  686  responsible for the security and integrity of all data records
  687  existing within or transferred from their information
  688  subsystems. Each state agency and the judicial branch shall be
  689  responsible for the accuracy of the information entered into the
  690  Florida Financial Management Information System.
  691         Section 9. Section 215.94, Florida Statutes, is amended to
  692  read:
  693         215.94 Designation, duties, and responsibilities of
  694  enterprise business functional owners.—
  695         (1) The Executive Office of the Governor is shall be the
  696  enterprise business functional owner of the Planning and
  697  Budgeting Subsystem, which shall be designed, implemented, and
  698  operated in accordance with the provisions of ss. 215.90-215.961
  699  215.90-215.96 and chapter 216. The Planning and Budgeting
  700  Subsystem includes shall include, but is shall not be limited
  701  to, the following functions for:
  702         (a) Development and preparation of state agency and
  703  judicial branch budget requests.
  704         (b) Analysis and evaluation of state agency and judicial
  705  branch budget requests and alternatives.
  706         (c) Controlling and tracking the allocation of
  707  appropriations, approved budget, and releases.
  708         (d) Performance-based program budgeting compliance
  709  evaluations, as provided in the legislative budget instructions
  710  pursuant to s. 216.023(3).
  711         (2) The Department of Financial Services is shall be the
  712  enterprise business functional owner of the Florida Financial
  713  Management Accounting Information Resource Subsystem established
  714  pursuant to ss. 17.03, 215.86, 216.141, and 216.151 and further
  715  developed in accordance with the provisions of ss. 215.90
  716  215.961 215.90-215.96. The subsystem includes shall include, but
  717  is shall not be limited to, the following functions:
  718         (a) Accounting and reporting so as to provide timely data
  719  for producing financial statements for the state in accordance
  720  with generally accepted accounting principles.
  721         (b) Auditing and settling claims against the state.
  722         (3) The Chief Financial Officer is shall be the enterprise
  723  business functional owner of the Cash Management Subsystem. The
  724  Chief Financial Officer shall design, implement, and operate the
  725  subsystem in accordance with the provisions of ss. 215.90
  726  215.961 215.90-215.96. The subsystem includes shall include, but
  727  is shall not be limited to, the following financial business
  728  services functions for:
  729         (a) Recording and reconciling credits and debits to
  730  treasury fund accounts.
  731         (b) Monitoring cash levels and activities in state bank
  732  accounts.
  733         (c) Monitoring short-term investments of idle cash.
  734         (d) Administering the provisions of the Federal Cash
  735  Management Improvement Act of 1990.
  736         (4) The Department of Management Services is shall be the
  737  enterprise business functional owner of the Purchasing
  738  Subsystem. The department shall design, implement, and operate
  739  the subsystem in accordance with the provisions of ss. 215.90
  740  215.961 215.90-215.96. The subsystem includes shall include, but
  741  is shall not be limited to, financial business services
  742  functions for commodity and service procurement.
  743         (5) The Department of Management Services is shall be the
  744  enterprise business functional owner of the Personnel
  745  Information System. The department shall ensure that the system
  746  is designed, implemented, and operated in accordance with the
  747  provisions of ss. 110.116 and 215.90-215.961 215.90-215.96. The
  748  department may contract with a vendor to provide the system and
  749  services required of the Personnel Information System. The
  750  subsystem includes shall include, but is shall not be limited
  751  to, the following financial business services functions for:
  752         (a) Maintenance of employee and position data, including
  753  funding sources and percentages and salary lapse. The employee
  754  data includes shall include, but is not be limited to,
  755  information to meet the payroll system requirements of the
  756  Department of Financial Services and to meet the employee
  757  benefit system requirements of the Department of Management
  758  Services.
  759         (b) Recruitment and selection.
  760         (c) Time and leave reporting.
  761         (d) Collective bargaining.
  762         (6)(a) Consistent with the provisions of s. 215.86, the
  763  enterprise business respective functional owner of each
  764  functional information subsystem is shall be responsible for
  765  ensuring that:
  766         (a)1. The accounting information produced by the
  767  information subsystem adheres to generally accepted accounting
  768  principles.
  769         (b)2. The information subsystem contains the necessary
  770  controls to maintain its integrity, within acceptable limits and
  771  at an acceptable cost.
  772         (c)3. The information subsystem is auditable.
  773         (7)The Department of Revenue is the enterprise business
  774  owner of the Revenue and Tax Collection, Processing, and
  775  Distribution Subsystem, which shall be designed, implemented,
  776  and operated in accordance with ss. 20.21 and 215.90-215.961 and
  777  chapter 216. The subsystem includes, but is not limited to, the
  778  following financial business services.
  779         (a)Receiving, collecting, processing, and distributing
  780  revenue from the sales tax, documentary stamp tax, corporate
  781  income tax, communication services tax, fuel tax, and other
  782  taxes administered by the department.
  783         (b)Providing data needed to support the Economic
  784  Estimating Conference and the Revenue Estimating Conference
  785  established in s. 216.136.
  786         (c)Integrating with other Florida Financial Management
  787  Information System subsystems.
  788         (8)(b) The Auditor General shall be advised by the
  789  enterprise business functional owner of each functional
  790  information subsystem of as to the date that the development or
  791  significant modification of its functional system specifications
  792  begins is to begin. The Auditor General shall provide technical
  793  advice, as allowed by professional auditing standards, on
  794  specific issues relating to the design, implementation, and
  795  operation of each information subsystem.
  796         (9)(7) The Auditor General shall provide to the officer
  797  board and the coordinating council the findings and
  798  recommendations of any audit relating to regarding the
  799  provisions of ss. 215.90-215.961 215.90-215.96.
  800         (10)The Florida Financial Management Information System,
  801  through its functional information subsystems, must include a
  802  data-gathering and data-distribution facility that supports a
  803  management and decisionmaking information system that collects
  804  and stores agency and statewide financial, administrative,
  805  planning, and program information to assist state agency program
  806  managers and statewide decisionmakers in carrying out their
  807  responsibilities.
  808         Section 10. Section 215.95, Florida Statutes, is amended to
  809  read:
  810         215.95 Financial Management Information Board.—
  811         (1) There is created, as part of the Administration
  812  Commission, the Financial Management Information Board. The
  813  board is shall be composed of the Governor, the Chief Financial
  814  Officer, the Commissioner of Agriculture, and the Attorney
  815  General. The Governor is the shall be chair of the board. The
  816  Governor or the Chief Financial Officer may call a meeting of
  817  the board at any time the need arises.
  818         (2) To carry out its duties and responsibilities, the board
  819  shall by majority vote:
  820         (a) Adopt rules pursuant to ss. 120.536(1) and 120.54 to
  821  administer implement the Florida Financial Management
  822  Information System.
  823         (b) Oversee the actions of the Agency for Enterprise
  824  Business Services coordinating council and issue orders to
  825  executive branch agencies to enforce implementation of and
  826  compliance with provisions relating to the Florida Financial
  827  Management Information System.
  828         (c) Manage and oversee the development of the Florida
  829  Financial Management Information System in such a manner that
  830  includes fashion including, but is not limited to, ensuring
  831  compatibility and integration with the Legislative
  832  Appropriations System.
  833         (d)Approve and submit annually by July 1 the Enterprise
  834  Financial Business Strategic Plan described in s. 215.924.
  835         (e)Approve and annually submit by January 1 the Florida
  836  Financial Management Information System operational plan
  837  described in s. 215.922.
  838         (f)Resolve issues that the officer cannot resolve.
  839         (g)Approve project milestone decisions for projects that
  840  replace or enhance a Florida Financial Management Information
  841  System subsystem. Milestone decisions include:
  842         1.Approval of contracts for subsystem replacement or
  843  changes in subsystem functionality;
  844         2.Approval of project management plans and project
  845  governance structures;
  846         3.Acceptance of major project deliverables; and
  847         4.Approval of project go or no-go decisions.
  848         Section 11. Section 215.96, Florida Statutes, is repealed.
  849         Section 12. Section 215.961, Florida Statutes, is created
  850  to read:
  851         215.961State agency requirements.—State agencies shall:
  852         (1)Adhere to policies developed by the Agency for
  853  Enterprise Business Services for the Florida Financial
  854  Management Information System which relate to the use of
  855  functional information subsystems and enterprise agency business
  856  subsystems.
  857         (2)By July 1, 2015, use the Florida Financial Management
  858  Information System to perform enterprise financial business
  859  services. A state agency maintaining a system that duplicates
  860  the business services provided by the Florida Financial
  861  Management Information System shall, by October 15, 2013,
  862  provide a plan to the Agency for Enterprise Business Services
  863  for migrating its financial business services to the system.
  864         (3)Submit to the Agency for Enterprise Business Services:
  865         (a)Updates on any changes that affect the provision of
  866  services by the Florida Financial Information Management System,
  867  including changes in federal or state laws.
  868         (b)A business case analysis for each legislative budget
  869  request for funding an enhancement or replacement of a
  870  functional information subsystem identified in s. 215.93 or an
  871  approved enterprise agency financial business subsystem that has
  872  been identified as a subsystem of the Florida Financial
  873  Management Subsystem in the strategic plan required under s.
  874  215.924.
  875         (c)By July 1, 2012, as specified by the officer, lists of
  876  financial business systems maintained by the state agency,
  877  including, but not limited to:
  878         1.Descriptions of financial services provided by the
  879  system;
  880         2.Whether services are currently provided by a functional
  881  information system;
  882         3.System equipment and application specifics; and
  883         4.The estimated cost of operating and maintaining the
  884  system and estimated enhancement costs for the 2012-2013 fiscal
  885  year.
  886         (4)Be responsible for the accuracy of the information
  887  entered into the Florida Financial Management Information
  888  System.
  889         Section 13. Paragraph (a) of subsection (2), paragraph (a)
  890  of subsection (3), and subsections (5), (6), (8), (10), (11),
  891  and (13) of section 215.985, Florida Statutes, are amended, and
  892  subsections (15), (16), and (17) are added to that section, to
  893  read:
  894         215.985 Transparency in government spending.—
  895         (2) As used in this section, the term:
  896         (a) “Governmental entity” means any state, regional,
  897  county, municipal, special district, or other political
  898  subdivision whether executive, judicial, or legislative,
  899  including, but not limited to, any department, division, bureau,
  900  commission, authority, district, or agency thereof, or any
  901  public school district, community college, state university, or
  902  associated board.
  903         (3) The Executive Office of the Governor, in consultation
  904  with the appropriations committees of the Senate and the House
  905  of Representatives, shall establish a single website, directly
  906  accessible through the state’s official Internet portal, which
  907  provides information relating to each appropriation in the
  908  General Appropriations Act for each branch of state government
  909  and state agency.
  910         (a) At a minimum, the information provided must include:
  911         1. Disbursement data for each appropriation by the object
  912  code associated with each expenditure established within the
  913  Florida Financial Management Accounting Information Resource
  914  Subsystem. Expenditure data must include the name of the payee,
  915  the date of the expenditure, the amount of the expenditure, and
  916  the statewide document number.
  917         2. For each appropriation, any adjustments, including
  918  vetoes, approved supplemental appropriations included in
  919  legislation other than the General Appropriations Act, budget
  920  amendments, other actions approved pursuant to chapter 216, and
  921  any other adjustments authorized by law.
  922         3. Status of spending authority for each appropriation in
  923  the approved operating budget, including released, unreleased,
  924  reserved, and disbursed balances.
  925         4. Position and rate information for positions provided in
  926  the General Appropriations Act.
  927         (5) The committee shall recommend a format for collecting
  928  and displaying information from state universities, school
  929  districts, charter schools, charter technical career centers
  930  public schools, community colleges, local governmental units,
  931  and other governmental entities receiving state appropriations.
  932         (6) By November 1, 2012, and annually thereafter March 1,
  933  2010, the committee shall develop a schedule for adding
  934  additional other information to the website by type of
  935  information and governmental entity, including timeframes and
  936  development entity. The schedule for adding additional
  937  information shall be submitted to the President of the Senate
  938  and the Speaker of the House of Representatives. Additional
  939  information may include:
  940         (a) Disbursements by the governmental entity from funds
  941  established within the treasury of the governmental entity,
  942  including, for all branches of state government, allotment
  943  balances in the Florida Financial Management Accounting
  944  Information Resource Subsystem.
  945         (b) Revenues received by each governmental entity,
  946  including receipts or deposits by the governmental entity into
  947  funds established within the treasury of the governmental
  948  entity.
  949         (c) Information relating to a governmental entity’s bonded
  950  indebtedness, including, but not limited to, the total amount of
  951  obligation stated in terms of principal and interest, an
  952  itemization of each obligation, the term of each obligation, the
  953  source of funding for repayment of each obligation, the amounts
  954  of principal and interest previously paid to reduce each
  955  obligation, the balance remaining of each obligation, any
  956  refinancing of any obligation, and the cited statutory authority
  957  to issue such bonds.
  958         (d) Links to available governmental entity websites.
  959         (8) By August 31 of each fiscal year, each executive branch
  960  agency, the state court system, and the Legislature shall
  961  establish allotments in the Florida Financial Management
  962  Accounting Information Resource Subsystem for planned
  963  expenditures of state appropriations.
  964         (10) Functional owners as defined in s. 215.92 215.94 and
  965  other governmental entities, as specified by the committee,
  966  shall provide information necessary to accomplish the purposes
  967  of this section.
  968         (11) A Any municipality or special district that has total
  969  annual revenues of less than $10 million having a population of
  970  10,000 or fewer is exempt from this section. Population
  971  determinations must be based on the most recent population
  972  estimates prepared pursuant to s. 186.901.
  973         (13) The Office of Policy and Budget in the Executive
  974  Office of the Governor shall ensure that all data added to the
  975  website relating to the state’s financial data remain remains
  976  accessible to the public for 10 years.
  977         (15) A state contract management system shall be
  978  established on the website for the purpose of providing public
  979  access to information relating to contracts procured by state
  980  governmental entities. The data provided by the system must
  981  include, but need not be limited to, the contracting agency,
  982  amount of compensation, contract beginning and end dates, type
  983  of commodity and service, procurement method, purpose of the
  984  commodity or service, compliance information such as performance
  985  metrics for the service or commodity, contract violations,
  986  number of contract extensions or renewals, and whether the
  987  service is required by law. Procurement staff of state
  988  governmental entities shall update the data within the system
  989  immediately upon making major changes to the contract, including
  990  renewal of the contract, termination of the contract, extension
  991  of the contract, or amendment of the contract.
  992         (16) A certified public accountant conducting an audit
  993  pursuant to s. 11.45 or s. 218.39 of a unit of local government
  994  which is subject to the Transparency Florida Act shall report,
  995  as part of the audit, whether the entity is in compliance with
  996  the act.
  997         (17) The committee may adopt guidelines to administer this
  998  section.
  999         Section 14. Subsection (2) of section 17.11, Florida
 1000  Statutes, is amended to read:
 1001         17.11 To report disbursements made.—
 1002         (2) The Chief Financial Officer shall also cause to have
 1003  reported from the Florida Financial Management Accounting
 1004  Information Resource Subsystem to report at least no less than
 1005  quarterly the disbursements that which agencies made to small
 1006  businesses, as defined in the Florida Small and Minority
 1007  Business Assistance Act; to certified minority business
 1008  enterprises in the aggregate; and to certified minority business
 1009  enterprises broken down into categories of minority persons, as
 1010  well as gender and nationality subgroups. This information shall
 1011  be made available to the agencies, the Office of Supplier
 1012  Diversity, the Governor, the President of the Senate, and the
 1013  Speaker of the House of Representatives. Each agency is shall be
 1014  responsible for the accuracy of information entered into the
 1015  Florida Financial Management Accounting Information Resource
 1016  Subsystem for use in this reporting.
 1017         Section 15. Paragraph (b) of subsection (1), subsection
 1018  (2), and paragraph (f) of subsection (3) of section 216.102,
 1019  Florida Statutes, are amended to read:
 1020         216.102 Filing of financial information; handling by Chief
 1021  Financial Officer; penalty for noncompliance.—
 1022         (1) By September 30 of each year, each agency supported by
 1023  any form of taxation, licenses, fees, imposts, or exactions, the
 1024  judicial branch, and, for financial reporting purposes, each
 1025  component unit of the state as determined by the Chief Financial
 1026  Officer shall prepare, using generally accepted accounting
 1027  principles, and file with the Chief Financial Officer the
 1028  financial and other information necessary for the preparation of
 1029  annual financial statements for the State of Florida as of June
 1030  30. In addition, each such agency and the judicial branch shall
 1031  prepare financial statements showing the financial position and
 1032  results of agency or branch operations as of June 30 for
 1033  internal management purposes.
 1034         (b) The Chief Financial Officer shall publish a statewide
 1035  policy detailing the requirements for recording receipt and
 1036  disbursement of federal funds into the Florida Financial
 1037  Management Accounting Information Resource Subsystem and provide
 1038  technical assistance to the agencies and the judicial branch to
 1039  implement the policy.
 1040         (2) Financial information must be contained within the
 1041  Florida Financial Management Accounting Information Resource
 1042  Subsystem. Other information must be submitted in the form and
 1043  format prescribed by the Chief Financial Officer.
 1044         (a) Each component unit shall file financial information
 1045  and other information necessary for the preparation of annual
 1046  financial statements with the agency or branch designated by the
 1047  Chief Financial Officer by the date specified by the Chief
 1048  Financial Officer.
 1049         (b) The state agency or branch designated by the Chief
 1050  Financial Officer to receive financial information and other
 1051  information from component units shall include the financial
 1052  information in the Florida Financial Management Accounting
 1053  Information Resource Subsystem and shall include the component
 1054  units’ other information in its submission to the Chief
 1055  Financial Officer.
 1056         (3) The Chief Financial Officer shall:
 1057         (f) Consult with and elicit comments from the Executive
 1058  Office of the Governor on changes to the Florida Financial
 1059  Management Accounting Information Resource Subsystem which
 1060  clearly affect the accounting of federal funds in order, so as
 1061  to ensure consistency of information entered into the Federal
 1062  Aid Tracking System by state executive and judicial branch
 1063  entities. While efforts shall be made to ensure the
 1064  compatibility of the Florida Financial Management Accounting
 1065  Information Resource Subsystem and the Federal Aid Tracking
 1066  System, any successive systems serving identical or similar
 1067  functions must shall preserve such compatibility.
 1068  
 1069  The Chief Financial Officer may furnish and publish in
 1070  electronic form the financial statements and the comprehensive
 1071  annual financial report required under paragraphs (a), (b), and
 1072  (c).
 1073         Section 16. Subsections (2) and (3) of section 216.141,
 1074  Florida Statutes, are amended to read:
 1075         216.141 Budget system procedures; planning and programming
 1076  by state agencies.—
 1077         (2) The Florida Management Information Board shall notify
 1078  the Auditor General of any changes or modifications to the
 1079  Florida Financial Management Information System and its
 1080  functional owner information subsystems.
 1081         (3) The Chief Financial Officer, as chief fiscal officer,
 1082  shall use the Florida Financial Management Accounting
 1083  Information Resource Subsystem developed pursuant to s.
 1084  215.94(2) for account purposes in the performance of and
 1085  accounting for all of his or her constitutional and statutory
 1086  duties and responsibilities. However, state agencies and the
 1087  judicial branch continue to be responsible for maintaining
 1088  accounting records necessary for effective management of their
 1089  programs and functions.
 1090         Section 17. Section 216.237, Florida Statutes, is amended
 1091  to read:
 1092         216.237 Availability of any remaining funds; agency
 1093  maintenance of accounting records.—Any remaining funds from the
 1094  General Revenue Fund and trust fund spending authority not
 1095  awarded to agencies pursuant to s. 216.236 are shall be
 1096  available to agencies for innovative projects that which
 1097  generate a cost savings, increase revenue, or improve service
 1098  delivery. Innovative projects that which generate a cost savings
 1099  shall receive greater consideration when awarding innovation
 1100  investment funds. Any trust fund authority granted under this
 1101  program must be used shall be utilized in a manner consistent
 1102  with the statutory authority for the use of the said trust fund.
 1103  Any savings realized as a result of implementing the innovative
 1104  project shall be used by the agency to establish an internal
 1105  innovations fund. State agencies that which are awarded funds
 1106  for innovative projects shall use utilize the chart of accounts
 1107  used by the Florida Financial Management Accounting Information
 1108  Resource Subsystem in the manner described in s. 215.93(3). The
 1109  Such chart of accounts shall be developed and amended in
 1110  consultation with the Department of Financial Services and the
 1111  Executive Office of the Governor to separate and account for the
 1112  savings that result from the implementation of the innovative
 1113  projects and to keep track of how the innovative funds are
 1114  reinvested by the state agency to fund additional innovative
 1115  projects, which may include, but not be limited to, expenditures
 1116  for training and information technology resources. Guidelines
 1117  for the establishment of such internal innovations fund shall be
 1118  provided by the Department of Management Services. Any agency
 1119  awarded funds under this section shall maintain detailed
 1120  accounting records showing all expenses, loan transfers,
 1121  savings, or other financial actions concerning the project. Any
 1122  savings realized as a result of implementing the innovative
 1123  project shall be quantified, validated, and verified by the
 1124  agency. A final report of the results of the implementation of
 1125  each innovative project shall be submitted by each participating
 1126  agency to the Governor’s Office of Policy Planning and Budgeting
 1127  and the legislative appropriations committees by June 30 of the
 1128  fiscal year in which the funds were received and ensuing fiscal
 1129  years for the life of the project.
 1130         Section 18. Funds provided in Specific Appropriations 2449,
 1131  2451, 2452, and 2459 of chapter 2008-152, Laws of Florida, for
 1132  staffing the task force established in s. 17.0315, Florida
 1133  Statutes, shall be used to implement this act.
 1134         Section 19. This act shall take effect upon becoming a law.