| 16 | | - | nongovernmental entities; creating s. 215.986, F.S.; 3 |
|---|
| 17 | | - | providing definitions; requiring nongovernmental 4 |
|---|
| 18 | | - | entities to use state funds in a specified manner; 5 |
|---|
| 19 | | - | prohibiting nongovernmental entities from using state 6 |
|---|
| 20 | | - | funds for specified purposes; requiring certain people 7 |
|---|
| 21 | | - | at designated intervals to complete operational audits 8 |
|---|
| 22 | | - | of certain nongovernmental entities under specified 9 |
|---|
| 23 | | - | circumstances; specifying items that do not need to be 10 |
|---|
| 24 | | - | reported; requiring certain nongovernmental entities 11 |
|---|
| 25 | | - | to provide an annual report that includes certain 12 |
|---|
| 26 | | - | information; requiring state agencies to provide the 13 |
|---|
| 27 | | - | reports in a format prescribed by the Chief In spector 14 |
|---|
| 28 | | - | General to certain entities; requiring the Chief 15 |
|---|
| 29 | | - | Inspector General to adopt rules relating to the 16 |
|---|
| 30 | | - | annual report; requiring nongovernmental entities to 17 |
|---|
| 31 | | - | submit certain attestations before receiving state 18 |
|---|
| 32 | | - | funds; prohibiting state agencies from releasi ng or 19 |
|---|
| 33 | | - | transferring specified funds to certain 20 |
|---|
| 34 | | - | nongovernmental agencies until certain criteria are 21 |
|---|
| 35 | | - | met; providing an effective date. 22 |
|---|
| 36 | | - | 23 |
|---|
| 37 | | - | Be It Enacted by the Legislature of the State of Florida: 24 |
|---|
| 38 | | - | 25 |
|---|
| 16 | + | nongovernmental entities; amending s 215.971, F.S.; 3 |
|---|
| 17 | + | revising the required contents of agency agreements 4 |
|---|
| 18 | + | that provide state financial assistance or federal 5 |
|---|
| 19 | + | financial assistance to certain entities; requiring 6 |
|---|
| 20 | + | certain nonstate entities that enter into agency 7 |
|---|
| 21 | + | agreements funded with federal or state financial 8 |
|---|
| 22 | + | assistance funds to comply with specified audit 9 |
|---|
| 23 | + | requirements at specified intervals; providing an 10 |
|---|
| 24 | + | exception; amending s. 215.985, F.S.; defining the 11 |
|---|
| 25 | + | term "nongovernmental entity"; requiring 12 |
|---|
| 26 | + | nongovernmental entities that have received specified 13 |
|---|
| 27 | + | revenues from governmental entities to provide an 14 |
|---|
| 28 | + | annual report to the Department of Management 15 |
|---|
| 29 | + | Services; requiring the report to be verified; 16 |
|---|
| 30 | + | requiring the department to an nually publish the 17 |
|---|
| 31 | + | report information on its website beginning on a 18 |
|---|
| 32 | + | specified date; requiring the nongovernmental entity 19 |
|---|
| 33 | + | to publish the report information on its website; 20 |
|---|
| 34 | + | requiring nongovernmental entities to submit certain 21 |
|---|
| 35 | + | attestations before receiving go vernment funds; 22 |
|---|
| 36 | + | providing applicability; creating s. 215.986, F.S.; 23 |
|---|
| 37 | + | defining the terms "administrative expenses" and 24 |
|---|
| 38 | + | "nongovernmental entity"; providing a limitation on 25 |
|---|
| 51 | | - | Section 1. Section 215.986, Florida Statutes, is created 26 |
|---|
| 52 | | - | to read: 27 |
|---|
| 53 | | - | 215.986 Fiscal accountability for certain nongovernmental 28 |
|---|
| 54 | | - | entities.— 29 |
|---|
| 55 | | - | (1) DEFINITIONS.— 30 |
|---|
| 56 | | - | (a) "Administrative expenses" means expenditures that are 31 |
|---|
| 57 | | - | considered indirect operating costs of a nongovernmental entity, 32 |
|---|
| 58 | | - | including, but not limited to: 33 |
|---|
| 59 | | - | 1. General administration and general expenses such as 34 |
|---|
| 60 | | - | accounting and support services. 35 |
|---|
| 61 | | - | 2. Personnel expenses, including all compensation earned 36 |
|---|
| 62 | | - | by or awarded to such personnel, whether paid or accrued, 37 |
|---|
| 63 | | - | regardless of contingency, unless the compensati on is explicitly 38 |
|---|
| 64 | | - | included in the General Appropriations Act or the compensation 39 |
|---|
| 65 | | - | relates to the employment of an employee whose services are 40 |
|---|
| 66 | | - | integral to a project or activity of the nongovernmental entity. 41 |
|---|
| 67 | | - | However, compensation earned by or awarded to a mem ber of the 42 |
|---|
| 68 | | - | board of directors, chief executive officer, chief financial 43 |
|---|
| 69 | | - | officer, chief operating officer, or other person performing 44 |
|---|
| 70 | | - | equivalent functions, whether paid or accrued, regardless of 45 |
|---|
| 71 | | - | contingency, shall not be considered integral to a project or 46 |
|---|
| 72 | | - | activity of the nongovernment entity. 47 |
|---|
| 73 | | - | 3. Equipment and capital improvements, depreciation on 48 |
|---|
| 74 | | - | buildings, interest on debt associated with such buildings, and 49 |
|---|
| 75 | | - | operations and maintenance expenses. 50 |
|---|
| 51 | + | the amount of state-appropriated funds a 26 |
|---|
| 52 | + | nongovernmental entity may expend on administr ative 27 |
|---|
| 53 | + | expenses; requiring a nongovernmental entity to use 28 |
|---|
| 54 | + | private entity funds before using state -appropriated 29 |
|---|
| 55 | + | funds for certain purposes; providing an effective 30 |
|---|
| 56 | + | date. 31 |
|---|
| 57 | + | 32 |
|---|
| 58 | + | Be It Enacted by the Legislature of the State of Florida: 33 |
|---|
| 59 | + | 34 |
|---|
| 60 | + | Section 1. Subsectio n (1) of section 215.971, Florida 35 |
|---|
| 61 | + | Statutes, is amended, and subsection (4) is added to that 36 |
|---|
| 62 | + | section, to read: 37 |
|---|
| 63 | + | 215.971 Agreements funded with federal or state 38 |
|---|
| 64 | + | assistance.— 39 |
|---|
| 65 | + | (1)(a) An agency agreement that provides state financial 40 |
|---|
| 66 | + | assistance to a recipien t or subrecipient, as those terms are 41 |
|---|
| 67 | + | defined in s. 215.97, or that provides federal financial 42 |
|---|
| 68 | + | assistance to a subrecipient, as defined by applicable United 43 |
|---|
| 69 | + | States Office of Management and Budget circulars, must include 44 |
|---|
| 70 | + | all of the following: 45 |
|---|
| 71 | + | 1.(a) A provision specifying a scope of work that clearly 46 |
|---|
| 72 | + | establishes the tasks that the recipient or subrecipient is 47 |
|---|
| 73 | + | required to perform. 48 |
|---|
| 74 | + | 2.(b) A provision dividing the agreement into quantifiable 49 |
|---|
| 75 | + | units of deliverables that must be received and accepted in 50 |
|---|
| 88 | | - | (b) "Nongovernmental entity" means a nonprofit corporation 51 |
|---|
| 89 | | - | that receives at least 50 percent of its revenue, in any fiscal 52 |
|---|
| 90 | | - | year of the nongovernmental entity, from state funds. The term 53 |
|---|
| 91 | | - | does not include a citizen support organization or a direct -54 |
|---|
| 92 | | - | support organization created or authorized pursuant to law and 55 |
|---|
| 93 | | - | created, approved, or administered by a state agency. 56 |
|---|
| 94 | | - | (c) "Operational audit" has the same meaning as s. 57 |
|---|
| 95 | | - | 11.45(1). 58 |
|---|
| 96 | | - | (d) "State agency" means any official, officer, 59 |
|---|
| 97 | | - | commission, board, authority, council, committee, or department 60 |
|---|
| 98 | | - | of the executive branch of sta te government; the Justice 61 |
|---|
| 99 | | - | Administrative Commission; and the Public Service Commission. 62 |
|---|
| 100 | | - | (e) "State funds" means state -appropriated funds, 63 |
|---|
| 101 | | - | including state-appropriated federal funds. 64 |
|---|
| 102 | | - | (2) PROHIBITIONS ON THE USE OF STATE FUNDS. —A 65 |
|---|
| 103 | | - | nongovernmental entity must use state funds in accordance with 66 |
|---|
| 104 | | - | their stated purpose and for the benefit of the public. A 67 |
|---|
| 105 | | - | nongovernmental entity may not use state funds for any of the 68 |
|---|
| 106 | | - | following purposes: 69 |
|---|
| 107 | | - | (a) To loan such funds to another entity for any purpose. 70 |
|---|
| 108 | | - | (b) To donate such funds as charitable or political 71 |
|---|
| 109 | | - | contributions. 72 |
|---|
| 110 | | - | (c) To pay for bonuses, exit bonuses, incentive payments, 73 |
|---|
| 111 | | - | or severance payments to employees of the nongovernmental 74 |
|---|
| 112 | | - | entity. 75 |
|---|
| 88 | + | writing by the agency before payment. Each deliverable must be 51 |
|---|
| 89 | + | directly related to the scope of work and specify the required 52 |
|---|
| 90 | + | minimum level of service to be performed and the criteria for 53 |
|---|
| 91 | + | evaluating the successful completion of each deliverable. 54 |
|---|
| 92 | + | 3.(c) A provision specifying the financial consequences 55 |
|---|
| 93 | + | that apply if the recipient or subrecipient fails to perform the 56 |
|---|
| 94 | + | minimum level of service required by the agreement. The 57 |
|---|
| 95 | + | provision can be excluded from the agreement only if financial 58 |
|---|
| 96 | + | consequences are prohibited by t he federal agency awarding the 59 |
|---|
| 97 | + | grant. Funds refunded to a state agency from a recipient or 60 |
|---|
| 98 | + | subrecipient for failure to perform as required under the 61 |
|---|
| 99 | + | agreement may be expended only in direct support of the program 62 |
|---|
| 100 | + | from which the agreement originated. 63 |
|---|
| 101 | + | 4.(d) A provision specifying that a recipient or 64 |
|---|
| 102 | + | subrecipient of federal or state financial assistance may expend 65 |
|---|
| 103 | + | funds only for allowable costs resulting from obligations 66 |
|---|
| 104 | + | incurred during the specified agreement period. 67 |
|---|
| 105 | + | 5.(e) A provision specifying that any balance of 68 |
|---|
| 106 | + | unobligated funds which has been advanced or paid must be 69 |
|---|
| 107 | + | refunded to the state agency. 70 |
|---|
| 108 | + | 6.(f) A provision specifying that any funds paid in excess 71 |
|---|
| 109 | + | of the amount to which the recipient or subrecipient is entitled 72 |
|---|
| 110 | + | under the terms and conditions of the agreement must be refunded 73 |
|---|
| 111 | + | to the state agency. 74 |
|---|
| 112 | + | 7.(g) Any additional information required pursuant to s. 75 |
|---|
| 125 | | - | (d) To retain a lobbyist to represent the nongovernmental 76 |
|---|
| 126 | | - | entity before the legislative or executive branch. However, a 77 |
|---|
| 127 | | - | full-time employee of a nongovernmental entity may register as a 78 |
|---|
| 128 | | - | lobbyist and represent the entity before the legislative or 79 |
|---|
| 129 | | - | executive branch. Except as a full -time employee of the 80 |
|---|
| 130 | | - | nongovernmental entity, a pers on may not accept state funds from 81 |
|---|
| 131 | | - | a nongovernmental entity. 82 |
|---|
| 132 | | - | (3) OPERATIONAL AUDIT REQUIREMENTS. — 83 |
|---|
| 133 | | - | (a) A nongovernmental entity that receives state funds 84 |
|---|
| 134 | | - | equal to or greater than $500,000 each fiscal year for 5 85 |
|---|
| 135 | | - | consecutive fiscal years must have an oper ational audit 86 |
|---|
| 136 | | - | completed no later than 6 months after the end of the entity's 87 |
|---|
| 137 | | - | fifth fiscal year. The operational audit must be conducted by an 88 |
|---|
| 138 | | - | independent auditor or certified public accountant in accordance 89 |
|---|
| 139 | | - | with auditing standards stated in the rules of th e Auditor 90 |
|---|
| 140 | | - | General. An audit under this paragraph is not required more 91 |
|---|
| 141 | | - | frequently than once every 5 fiscal years. 92 |
|---|
| 142 | | - | (b) For purposes of this subsection, the term "state 93 |
|---|
| 143 | | - | funds" does not include the receipt of state or federal Medicaid 94 |
|---|
| 144 | | - | funds. 95 |
|---|
| 145 | | - | (4) ANNUAL REPORTS.— 96 |
|---|
| 146 | | - | (a) Beginning September 15, 2023, and each September 15 97 |
|---|
| 147 | | - | thereafter, each nongovernmental entity must submit an annual 98 |
|---|
| 148 | | - | report addressing the immediately preceding fiscal year to the 99 |
|---|
| 149 | | - | state agency from which the entity received state funds, which 100 |
|---|
| 125 | + | 215.97. 76 |
|---|
| 126 | + | (b) In addition to the requirements contained in paragraph 77 |
|---|
| 127 | + | (a), an agency agreement that provides state financial 78 |
|---|
| 128 | + | assistance to a recipient or subrecipient that is a nonprofit 79 |
|---|
| 129 | + | organization or a for -profit organization, as those terms are 80 |
|---|
| 130 | + | defined in s. 215.97(2), or that provides federal financial 81 |
|---|
| 131 | + | assistance to a subrecipient that is a nonprofit organization or 82 |
|---|
| 132 | + | a for-profit organization, must include all of the following: 83 |
|---|
| 133 | + | 1. A provision specifying that funds will only be expended 84 |
|---|
| 134 | + | in accordance with their stated purpose and for the benefit of 85 |
|---|
| 135 | + | the public. 86 |
|---|
| 136 | + | 2. A provision prohibiting the funds from being loaned to 87 |
|---|
| 137 | + | another entity for any purpose or donated as charitable or 88 |
|---|
| 138 | + | political contributions. 89 |
|---|
| 139 | + | 3. A provision prohibiting the funds from being used for 90 |
|---|
| 140 | + | bonuses, exit bonuses, incentive payments, or severance payments 91 |
|---|
| 141 | + | to employees of a nonprofit organization or a for -profit 92 |
|---|
| 142 | + | organization, except as provided in s. 215.986. 93 |
|---|
| 143 | + | 4. A provision prohibiting the funds from being used to 94 |
|---|
| 144 | + | retain a lobbyist to represent the nonprofit organization or 95 |
|---|
| 145 | + | for-profit organization before the legislative or executive 96 |
|---|
| 146 | + | branch. However, a full -time employee of a nonprofit 97 |
|---|
| 147 | + | organization may register as a lobbyist and represent the 98 |
|---|
| 148 | + | organization before the legislative or executive branch. Except 99 |
|---|
| 149 | + | as a full-time employee of a nonprofit organization, a person 100 |
|---|
| 162 | | - | includes all of the following information: 101 |
|---|
| 163 | | - | 1. The name, position, and all compensation earned or 102 |
|---|
| 164 | | - | awarded, whether paid or accrued, regardless of contingency, to 103 |
|---|
| 165 | | - | each member of the board of directors, chief executive officer, 104 |
|---|
| 166 | | - | chief financial officer, chief o perating officer, or other 105 |
|---|
| 167 | | - | person performing equivalent functions. 106 |
|---|
| 168 | | - | 2. A copy of the entity's most recent federal Internal 107 |
|---|
| 169 | | - | Revenue Service Return of Organization Exempt from Income Tax 108 |
|---|
| 170 | | - | Form (Form 990). 109 |
|---|
| 171 | | - | 3. A detailed summary of the nongovernmental entity 's 110 |
|---|
| 172 | | - | administrative expenses, including the percentage of such 111 |
|---|
| 173 | | - | administrative expenses relative to all other expenses of the 112 |
|---|
| 174 | | - | entity. 113 |
|---|
| 175 | | - | 4. The percentage of state funds relative to the 114 |
|---|
| 176 | | - | nongovernmental entity's revenue. 115 |
|---|
| 177 | | - | (b) Beginning December 15, 2023, and each December 15 116 |
|---|
| 178 | | - | thereafter, each state agency must report annually to the Chief 117 |
|---|
| 179 | | - | Inspector General, created in s. 14.32, and the Office of 118 |
|---|
| 180 | | - | Program Policy Analysis and Government Accountability, the 119 |
|---|
| 181 | | - | information reported by each nongovernmental entity in a format 120 |
|---|
| 182 | | - | prescribed by the Chief Inspector General. 121 |
|---|
| 183 | | - | (c) The Chief Inspector General shall adopt rules by 122 |
|---|
| 184 | | - | December 31, 2022, to implement this subsection. The rules shall 123 |
|---|
| 185 | | - | prescribe: 124 |
|---|
| 186 | | - | 1. The format nongovernmental entities must use when 125 |
|---|
| 162 | + | may not accept public funds from a nonprofit organization or a 101 |
|---|
| 163 | + | for-profit organization for lobbying. 102 |
|---|
| 164 | + | (4)(a) A nonprofit organization or a for -profit 103 |
|---|
| 165 | + | organization that enters into an agency agreement funded with 104 |
|---|
| 166 | + | federal or state financial assistance and derives 50 percent or 105 |
|---|
| 167 | + | more of its revenue from federal or state funds must comply with 106 |
|---|
| 168 | + | the audit requirements of this subsection. The results of each 107 |
|---|
| 169 | + | audit must be submitted to the agency with which the 108 |
|---|
| 170 | + | organization has an agreement. For purposes of this subsection, 109 |
|---|
| 171 | + | federal or state financial assistance does not inclu de the 110 |
|---|
| 172 | + | receipt of federal or state Medicaid funds. 111 |
|---|
| 173 | + | (b) The nonprofit organization or the for -profit 112 |
|---|
| 174 | + | organization shall have the following independent audits 113 |
|---|
| 175 | + | conducted, as applicable: 114 |
|---|
| 176 | + | 1. For a nonprofit organization or a for -profit 115 |
|---|
| 177 | + | organization that rec eives federal or state financial assistance 116 |
|---|
| 178 | + | equal to or greater than $150,000 each fiscal year for 3 117 |
|---|
| 179 | + | consecutive fiscal years, the organization must have a financial 118 |
|---|
| 180 | + | audit, as defined in s. 11.45(1), completed by no later than 6 119 |
|---|
| 181 | + | months after the end of the entity's third fiscal year. The 120 |
|---|
| 182 | + | financial audit must be conducted by an independent auditor in 121 |
|---|
| 183 | + | accordance with auditing standards stated in the rules of the 122 |
|---|
| 184 | + | Auditor General. An audit under this subparagraph is not 123 |
|---|
| 185 | + | required more frequently than once every 3 fiscal years. The 124 |
|---|
| 186 | + | audit requirements of this subparagraph do not apply to a 125 |
|---|
| 199 | | - | submitting their annual report required in paragraph (a). 126 |
|---|
| 200 | | - | 2. Guidelines for nongovernmental entities to follow for 127 |
|---|
| 201 | | - | purposes of calculating their administrative expenses relative 128 |
|---|
| 202 | | - | to all other expenses of the entity as described in paragraph 129 |
|---|
| 203 | | - | (a). 130 |
|---|
| 204 | | - | 3. The format state agenc ies must use when generating the 131 |
|---|
| 205 | | - | report required in paragraph (b). 132 |
|---|
| 206 | | - | (d) Beginning September 15, 2023, and annually thereafter, 133 |
|---|
| 207 | | - | before a nongovernmental entity receives state funds from a 134 |
|---|
| 208 | | - | state agency, a nongovernmental entity that: 135 |
|---|
| 209 | | - | 1. Received at least 50 percent of its revenue from state 136 |
|---|
| 210 | | - | funds in the immediately preceding fiscal year must submit to 137 |
|---|
| 211 | | - | the state agency an attestation verified as provided in s. 138 |
|---|
| 212 | | - | 92.525 that the nongovernmental entity has submitted the report 139 |
|---|
| 213 | | - | required in paragraph (a); or 140 |
|---|
| 214 | | - | 2. Did not receive funding amounting to at least 50 141 |
|---|
| 215 | | - | percent of its revenue from state funds in the entity's 142 |
|---|
| 216 | | - | immediately preceding fiscal year must submit to the state 143 |
|---|
| 217 | | - | agency an attestation verified as provided in s. 92.525 that the 144 |
|---|
| 218 | | - | nongovernmental entity did not receive at least 50 percent of 145 |
|---|
| 219 | | - | its revenue from state funds in the entity's immediately 146 |
|---|
| 220 | | - | preceding fiscal year and therefore was not required to submit 147 |
|---|
| 221 | | - | the report required in paragraph (a). 148 |
|---|
| 222 | | - | (e) A state agency may not release or transfer funds to a 149 |
|---|
| 223 | | - | nongovernmental entity until the nongovernmental entity has 150 |
|---|
| 199 | + | nonprofit organization or a for -profit organization during any 126 |
|---|
| 200 | + | year in which the organization is required to conduct a state 127 |
|---|
| 201 | + | single audit pursuant to s. 215.97. 128 |
|---|
| 202 | + | 2. For a nonprofit organization or a for -profit 129 |
|---|
| 203 | + | organization that receives federal or state financial assistance 130 |
|---|
| 204 | + | equal to or greater than $300,000 each fiscal year for 5 131 |
|---|
| 205 | + | consecutive fiscal years, the organization must have an 132 |
|---|
| 206 | + | operational audit, as defined in s. 11.45(1), completed no later 133 |
|---|
| 207 | + | than 6 months after the end of the entity's fifth fiscal year. 134 |
|---|
| 208 | + | The operational audit must be conducted by an independent 135 |
|---|
| 209 | + | auditor in accordance with auditing standards stated in the 136 |
|---|
| 210 | + | rules of the Auditor General. An audit under this subpa ragraph 137 |
|---|
| 211 | + | is not required more frequently than once every 5 fiscal years. 138 |
|---|
| 212 | + | 3. For a nonprofit organization or a for -profit 139 |
|---|
| 213 | + | organization that receives federal or state financial assistance 140 |
|---|
| 214 | + | equal to or greater than $500,000 each fiscal year for 7 141 |
|---|
| 215 | + | consecutive fiscal years, the organization must have a 142 |
|---|
| 216 | + | performance audit, as defined in s. 11.45(1), completed no later 143 |
|---|
| 217 | + | than 6 months after the end of the entity's seventh fiscal year. 144 |
|---|
| 218 | + | The independent entity must have at least 5 years of experience 145 |
|---|
| 219 | + | conducting performance audits, must conduct audits according to 146 |
|---|
| 220 | + | applicable auditing or evaluation standards of appropriate 147 |
|---|
| 221 | + | authoritative bodies, must follow applicable industry best 148 |
|---|
| 222 | + | practices, and may not have any affiliation or financial 149 |
|---|
| 223 | + | involvement in the reviewed organiza tion. An audit under this 150 |
|---|
| 236 | | - | complied with the requirements in paragraph (d). 151 |
|---|
| 237 | | - | Section 2. This act shall take effect July 1, 2022. 152 |
|---|
| 236 | + | subparagraph is not required more frequently than once every 7 151 |
|---|
| 237 | + | fiscal years. 152 |
|---|
| 238 | + | (c) This subsection does not apply to a citizen support 153 |
|---|
| 239 | + | organization or a direct -support organization created or 154 |
|---|
| 240 | + | authorized pursuant to law and created , approved, or 155 |
|---|
| 241 | + | administered by a state agency. 156 |
|---|
| 242 | + | Section 2. Paragraph (d) of subsection (2) of section 157 |
|---|
| 243 | + | 215.985, Florida Statutes, is redesignated as paragraph (e), a 158 |
|---|
| 244 | + | new paragraph (d) is added to that subsection, and subsection 159 |
|---|
| 245 | + | (6) of that section is ame nded, to read: 160 |
|---|
| 246 | + | 215.985 Transparency in government spending. — 161 |
|---|
| 247 | + | (2) As used in this section, the term: 162 |
|---|
| 248 | + | (d) "Nongovernmental entity" means a nonprofit 163 |
|---|
| 249 | + | corporation. 164 |
|---|
| 250 | + | (6)(a) The Department of Management Services shall 165 |
|---|
| 251 | + | establish and maintain a website that provides current 166 |
|---|
| 252 | + | information relating to each employee or officer of a state 167 |
|---|
| 253 | + | agency, a state university, a Florida College System 168 |
|---|
| 254 | + | institution, or the State Board of Administration, regardless of 169 |
|---|
| 255 | + | the appropriation category from which the person is paid. 170 |
|---|
| 256 | + | 1.(a) For each employee or officer, the information must 171 |
|---|
| 257 | + | include, at a minimum, his or her: 172 |
|---|
| 258 | + | a.1. Name and salary or hourly rate of pay. 173 |
|---|
| 259 | + | b.2. Position number, class code, and class title. 174 |
|---|
| 260 | + | c.3. Employing agency and budget entity. 175 |
|---|
| 261 | + | |
|---|
| 262 | + | HB 1079 2022 |
|---|
| 263 | + | |
|---|
| 264 | + | |
|---|
| 265 | + | |
|---|
| 266 | + | CODING: Words stricken are deletions; words underlined are additions. |
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| 267 | + | hb1079-00 |
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| 268 | + | Page 8 of 11 |
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| 269 | + | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
|---|
| 270 | + | |
|---|
| 271 | + | |
|---|
| 272 | + | |
|---|
| 273 | + | 2.(b) The information must be searchable by state agency, 176 |
|---|
| 274 | + | state university, Florida College System institution, and the 177 |
|---|
| 275 | + | State Board of Administration, and by employee name, salary 178 |
|---|
| 276 | + | range, or class code and must be downloadable in a format that 179 |
|---|
| 277 | + | allows offline analysis. 180 |
|---|
| 278 | + | (b)1. A nongovernmental entity that receives at least 50 181 |
|---|
| 279 | + | percent of its revenue, calculated using the nongovernmental 182 |
|---|
| 280 | + | entity's fiscal year, from governmental entities or a 183 |
|---|
| 281 | + | nongovernmental entity that meets the audit threshold 184 |
|---|
| 282 | + | requirements in s. 215.97 in any fis cal year, must submit to the 185 |
|---|
| 283 | + | Department of Management Services by December 31 of each year a 186 |
|---|
| 284 | + | report that includes the name, position, and all compensation 187 |
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| 285 | + | earned or awarded, whether paid or accrued, regardless of 188 |
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| 286 | + | contingency, to each director, board member , chief executive 189 |
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| 287 | + | officer, chief financial officer, chief operating officer, or 190 |
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| 288 | + | other person performing equivalent functions. The report must be 191 |
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| 289 | + | verified as provided in s. 92.525 by the chief executive officer 192 |
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| 290 | + | or chief financial officer of the nongovernmen tal entity. 193 |
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| 291 | + | 2. Beginning February 1, 2023, and each February 1 194 |
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| 292 | + | thereafter, the Department of Management Services shall include 195 |
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| 293 | + | the information reported in subparagraph 1. on the website 196 |
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| 294 | + | established under paragraph (a). 197 |
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| 295 | + | 3. A nongovernmental entity requ ired to submit a report 198 |
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| 296 | + | under subparagraph 1. must publish the reported information on 199 |
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| 297 | + | its website if the entity maintains a website. 200 |
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| 298 | + | |
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| 299 | + | HB 1079 2022 |
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| 300 | + | |
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| 301 | + | |
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| 302 | + | |
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| 303 | + | CODING: Words stricken are deletions; words underlined are additions. |
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| 304 | + | hb1079-00 |
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| 305 | + | Page 9 of 11 |
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| 306 | + | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
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| 307 | + | |
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| 308 | + | |
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| 309 | + | |
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| 310 | + | 4. Before receiving funds from a governmental entity, a 201 |
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| 311 | + | nongovernmental entity that: 202 |
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| 312 | + | a. Received funding subject to th is paragraph in the 203 |
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| 313 | + | previous year must submit to the governmental entity an 204 |
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| 314 | + | attestation verified as provided in s. 92.525, that the 205 |
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| 315 | + | nongovernmental entity has submitted the report required in 206 |
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| 316 | + | subparagraph 1.; or 207 |
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| 317 | + | b. Did not receive funding subject to this paragraph in 208 |
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| 318 | + | the previous year must submit to the governmental entity an 209 |
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| 319 | + | attestation verified as provided in s. 92.525, that the 210 |
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| 320 | + | nongovernmental entity did not receive funding in the previous 211 |
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| 321 | + | year. 212 |
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| 322 | + | 5. A governmental entity may not expend or transfer fun ds 213 |
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| 323 | + | to a nongovernmental entity until the nongovernmental entity has 214 |
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| 324 | + | complied with the requirements of this paragraph. 215 |
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| 325 | + | Section 3. Section 215.986, Florida Statutes, is created 216 |
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| 326 | + | to read: 217 |
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| 327 | + | 215.986 Restrictions on administrative expenses for 218 |
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| 328 | + | certain nongovernmental entities. — 219 |
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| 329 | + | (1) As used in this section, the term: 220 |
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| 330 | + | (a) "Administrative expenses" mean expenditures that are 221 |
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| 331 | + | considered indirect operating costs of a nongovernmental entity, 222 |
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| 332 | + | including, but not limited to: 223 |
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| 333 | + | 1. General administration and general expenses including 224 |
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| 334 | + | accounting, support services, and personnel, including all 225 |
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| 335 | + | |
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| 336 | + | HB 1079 2022 |
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| 337 | + | |
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| 338 | + | |
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| 339 | + | |
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| 340 | + | CODING: Words stricken are deletions; words underlined are additions. |
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| 341 | + | hb1079-00 |
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| 342 | + | Page 10 of 11 |
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| 343 | + | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
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| 344 | + | |
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| 345 | + | |
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| 346 | + | |
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| 347 | + | compensation earned by or awarded to such personnel, whether 226 |
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| 348 | + | paid or accrued, regardless of contingency, unless the 227 |
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| 349 | + | compensation is explicitly included in the General 228 |
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| 350 | + | Appropriations Act or the compensation relates to the employment 229 |
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| 351 | + | of an employee whose services are integral to a project or 230 |
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| 352 | + | activity of the nongovernmental entity. However, compensation 231 |
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| 353 | + | earned by or awarded to a director, board member, chief 232 |
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| 354 | + | executive officer, chief financial officer, chief operating 233 |
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| 355 | + | officer, or other person performing equivalent functions, 234 |
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| 356 | + | whether paid or accrued, regardless of contingency, shall not be 235 |
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| 357 | + | considered integral to a project or a ctivity of a nongovernment 236 |
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| 358 | + | entity. 237 |
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| 359 | + | 2. Equipment and capital improvements, depreciation on 238 |
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| 360 | + | buildings, interest on debt associated with such buildings, and 239 |
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| 361 | + | operations and maintenance expenses. 240 |
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| 362 | + | (b) "Nongovernmental entity" means a nonprofit corporation 241 |
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| 363 | + | that receives at least 50 percent of its revenue, in any fiscal 242 |
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| 364 | + | year of the nongovernmental entity, from state -appropriated 243 |
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| 365 | + | funds, including state -appropriated federal funds. 244 |
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| 366 | + | (2) A nongovernmental entity may not expend more than 15 245 |
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| 367 | + | percent of state-appropriated funds, including state -246 |
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| 368 | + | appropriated federal funds, on administrative expenses. A 247 |
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| 369 | + | nongovernmental entity that receives funds from private entities 248 |
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| 370 | + | must first use the funds received from the private entities to 249 |
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| 371 | + | pay its administrative expenses before us ing state-appropriated 250 |
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| 372 | + | |
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| 373 | + | HB 1079 2022 |
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| 374 | + | |
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| 375 | + | |
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| 376 | + | |
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| 377 | + | CODING: Words stricken are deletions; words underlined are additions. |
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| 378 | + | hb1079-00 |
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| 379 | + | Page 11 of 11 |
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| 380 | + | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
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| 381 | + | |
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| 382 | + | |
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| 383 | + | |
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| 384 | + | funds, including state -appropriated federal funds. 251 |
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| 385 | + | Section 4. This act shall take effect July 1, 2022. 252 |
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