Florida 2025 Regular Session

Florida House Bill H5201 Compare Versions

Only one version of the bill is available at this time.

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10	10	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 ES
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14	14	A bill to be entitled 1
15	15	An act relating to state financial accounting; 2
16	16	amending s. 17.11, F.S.; revising the subsystem used 3
17	17	for a certain report of disbursements made; amending 4
18	18	s. 17.13, F.S.; requiring the replacement of lost or 5
19	19	destroyed warrants; amending s. 110.113, F.S.; 6
20	20	deleting the Department of Financial Services' 7
21	21	authority to make semimonthly salary payments; 8
22	22	amending s. 215.422, F.S.; requiring agencies to pay 9
23	23	interest from available appropriations under certain 10
24	24	circumstances; amending s. 215.89, F.S.; deleting 11
25	25	obsolete provisions; amending s. 215.93, F.S.; 12
26	26	revising the subsystems of the Florida Financial 13
27	27	Management Information System; requiring certain 14
28	28	requests for records to be made to a specified entity; 15
29	29	prohibiting such requests from being made to the 16
30	30	functional owner of the subsystem; providing an 17
31	31	exception; amending s. 215.94, F.S.; providing that 18
32	32	the department is the functional owner of the 19
33	33	Financial Management Subsy stem; revising the functions 20
34	34	of such subsystem; amending ss. 215.985, 216.102, 21
35	35	216.141, 1001.281, and 1001.282, F.S.; conforming 22
36	36	provisions to changes made by the act; providing an 23
37	37	effective date. 24
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47	47	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 ES
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51	51	Be It Enacted by the Legislature of the State of Flori da: 26
52	52	27
53	53	Section 1. Subsection (2) of section 17.11, Florida 28
54	54	Statutes, is amended to read: 29
55	55	17.11 To report disbursements made. — 30
56	56	(2) The Chief Financial Officer shall also cause to have 31
57	57	reported from the Financial Management Florida Accounting 32
58	58	Information Resource Subsystem no less than quarterly the 33
59	59	disbursements which agencies made to small businesses, as 34
60	60	defined in the Florida Small and Minority Business Assistance 35
61	61	Act; to certified minority business enterprises in the 36
62	62	aggregate; and to certified mino rity business enterprises broken 37
63	63	down into categories of minority persons, as well as gender and 38
64	64	nationality subgroups. This information shall be made available 39
65	65	to the agencies, the Office of Supplier Diversity, the Governor, 40
66	66	the President of the Senate, a nd the Speaker of the House of 41
67	67	Representatives. Each agency shall be responsible for the 42
68	68	accuracy of information entered into the Financial Management 43
69	69	Florida Accounting Information Resource Subsystem for use in 44
70	70	this reporting. 45
71	71	Section 2. Section 17.13 , Florida Statutes, is amended to 46
72	72	read: 47
73	73	17.13 To replace duplicate warrants lost or destroyed. — 48
74	74	(1) The Chief Financial Officer is required to replace 49
75	75	duplicate any Chief Financial Officer's warrants that may have 50
76	76
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84	84	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 ES
85	85
86	86
87	87
88	88	been lost or destroyed, or may hereaft er be lost or destroyed, 51
89	89	upon the owner thereof or the owner's agent or attorney 52
90	90	presenting the Chief Financial Officer the statement, under 53
91	91	oath, reciting the number, date, and amount of any warrant or 54
92	92	the best and most definite description in his or her knowledge 55
93	93	and the circumstances of its loss; if the Chief Financial 56
94	94	Officer deems it necessary, the owner or the owner's agent or 57
95	95	attorney shall file in the office of the Chief Financial Officer 58
96	96	a surety bond, or a bond with securities, to be approved by o ne 59
97	97	of the judges of the circuit court or one of the justices of the 60
98	98	Supreme Court, in a penalty of not less than twice the amount of 61
99	99	any warrants so replaced duplicated, conditioned to indemnify 62
100	100	the state and any innocent holders thereof from any damages t hat 63
101	101	may accrue from such replacement duplication. 64
102	102	(2) The Chief Financial Officer is required to replace 65
103	103	duplicate any Chief Financial Officer's warrant that may have 66
104	104	been lost or destroyed, or may hereafter be lost or destroyed, 67
105	105	when sent to any payee v ia any state agency when such warrant is 68
106	106	lost or destroyed prior to being received by the payee and 69
107	107	provided the director of the state agency to whom the warrant 70
108	108	was sent presents to the Chief Financial Officer a statement, 71
109	109	under oath, reciting the number, date, and amount of the warrant 72
110	110	lost or destroyed, the circumstances surrounding the loss or 73
111	111	destruction of such warrant, and any additional information that 74
112	112	the Chief Financial Officer shall request in regard to such 75
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121	121	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 ES
122	122
123	123
124	124
125	125	warrant. 76
126	126	(3) Any replacement duplicate Chief Financial Officer's 77
127	127	warrant issued in pursuance of the above provisions shall be of 78
128	128	the same validity as the original was before its loss. 79
129	129	Section 3. Subsection (1) of section 110.113, Florida 80
130	130	Statutes, is amended to read: 81
131	131	110.113 Pay periods for state officers and employees; 82
132	132	salary payments by direct deposit. — 83
133	133	(1) The normal pay period for salaries of state officers 84
134	134	and employees shall be 1 month. The Department of Financial 85
135	135	Services shall issue either monthly or biweekly salary payments 86
136	136	by state warrants or by direct deposit pursuant to s. 17.076 or 87
137	137	make semimonthly salary payments by direct deposit pursuant to 88
138	138	s. 17.076, as requested by the head of each state agency and 89
139	139	approved by the Executive Office of the Governor and the 90
140	140	Department of Financial Services. 91
141	141	Section 4. Subsection (16) of section 215.422, Florida 92
142	142	Statutes, is amended to read: 93
143	143	215.422 Payments, warrants, and invoices; processing time 94
144	144	limits; dispute resolution; agency or judicial branch 95
145	145	compliance.— 96
146	146	(16) Nothing contained in this section shall be construed 97
147	147	to be an appropriation. Any interest which becomes due and owing 98
148	148	pursuant to this section must be paid shall only be payable from 99
149	149	the appropriation charged for such goods or services. However, 100
150	150
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158	158	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 ES
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162	162	if insufficient funds are available within the appropriation 101
163	163	charged for such goods or services, the agency must pay the 102
164	164	interest from a similar or appropriate appropriation category. 103
165	165	Section 5. Subsection (3) of section 215.89, Florida 104
166	166	Statutes, is amended to read: 105
167	167	215.89 Charts of account. — 106
168	168	(3) REPORTING STRUCTURE. — 107
169	169	(a) The Chief Financial Officer shall accept comments from 108
170	170	state agencies, local governments, educational entities, 109
171	171	entities of higher education, and other interested parties 110
172	172	regarding the proposed charts of account until November 1, 2013. 111
173	173	(b) By January 15, 2014, the Chief Financial Officer, 112
174	174	after consultation with affected state agencies, local 113
175	175	governments, educational entities, entities of higher education, 114
176	176	and the Auditor General, s hall submit to the Governor, the 115
177	177	President of the Senate, and the Speaker of the House of 116
178	178	Representatives a report recommending a uniform charts of 117
179	179	account which requires specific enterprise -wide information 118
180	180	related to revenues and expenditures of state ag encies, local 119
181	181	governments, educational entities, and entities of higher 120
182	182	education. The report must include the estimated cost of 121
183	183	adopting and implementing a uniform enterprise -wide charts of 122
184	184	account. 123
185	185	Section 6. Subsections (1) and (5) of section 215.93 , 124
186	186	Florida Statutes, are amended to read: 125
187	187
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195	195	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 ES
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199	199	215.93 Florida Financial Management Information System. — 126
200	200	(1) To provide the information necessary to carry out the 127
201	201	intent of the Legislature, there shall be a Florida Financial 128
202	202	Management Information System. The Florida Financial Management 129
203	203	Information System shall be fully implemented and shall be 130
204	204	upgraded as necessary to ensure the efficient operation of an 131
205	205	integrated financial management information system and to 132
206	206	provide necessary information for the effective operation of 133
207	207	state government. Upon the recommendation of the coordinating 134
208	208	council and approval of the board, the Florida Financial 135
209	209	Management Information System may require data from any state 136
210	210	agency information system or information subsystem or may 137
211	211	request data from any judicial branch information system or 138
212	212	information subsystem that the coordinating council and board 139
213	213	have determined to have statewide financial management 140
214	214	significance. Each functional owner information subsystem within 141
215	215	the Florida Financial Management Information System shall be 142
216	216	developed in such a fashion as to allow for timely, positive, 143
217	217	preplanned, and prescribed data transfers between the Florida 144
218	218	Financial Management Information System functional owner 145
219	219	information subsystems and from other information systems. The 146
220	220	principal unit of the system shall be the functional owner 147
221	221	information subsystem, and the system shall include, but shall 148
222	222	not be limited to, the following: 149
223	223	(a) Planning and Budgeting Subsystem. 150
224	224
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232	232	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 ES
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234	234
235	235
236	236	(b) Florida Accounting Inf ormation Resource Subsystem. 151
237	237	(b)(c) Financial Management Subsystem. 152
238	238	(c)(d) Purchasing Subsystem. 153
239	239	(d)(e) Personnel Information System. 154
240	240	(5) Functional owners are legally responsible for the 155
241	241	security and integrity of all data records existing within or 156
242	242	transferred from their information subsystems. Each agency and 157
243	243	the judicial branch shall be responsible for the accuracy of the 158
244	244	information entered into the Florida Financial Management 159
245	245	Information System. A request for a copy of a document or an 160
246	246	accounting record, whether by public records request or 161
247	247	subpoena, must be made to the state entity for which the 162
248	248	document or accounting record is re corded. The request may not 163
249	249	be made to the functional owner of the subsystem unless the 164
250	250	document or accounting record was recorded for such entity. 165
251	251	Section 7. Subsections (4) through (7) of section 215.94, 166
252	252	Florida Statutes, are renumbered as subsection s (3) through (6), 167
253	253	respectively, and subsection (2) and present subsection (3) of 168
254	254	that section are amended to read: 169
255	255	215.94 Designation, duties, and responsibilities of 170
256	256	functional owners.— 171
257	257	(2) The Department of Financial Services shall be the 172
258	258	functional owner of the Financial Management Florida Accounting 173
259	259	Information Resource Subsystem established pursuant to ss. 174
260	260	17.03, 215.86, 216.141, and 216.151 and further developed in 175
261	261
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269	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 ES
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271	271
272	272
273	273	accordance with the provisions of ss. 215.90 -215.96. The 176
274	274	subsystem shall include, but shall not be limited to, the 177
275	275	following functions: 178
276	276	(a) Accounting and reporting so as to provide timely data 179
277	277	for producing financial statements for the state in accordance 180
278	278	with generally accepted accounting principles. 181
279	279	(b) Auditing and settling clai ms against the state. 182
280	280	(3) The Chief Financial Officer shall be the functional 183
281	281	owner of the Financial Management Subsystem. The Chief Financial 184
282	282	Officer shall design, implement, and operate the subsystem in 185
283	283	accordance with the provisions of ss. 215.90 -215.96. The 186
284	284	subsystem shall include, but shall not be limited to, functions 187
285	285	for: 188
286	286	(c)(a) Recording and reconciling credits and debits to 189
287	287	treasury fund accounts. 190
288	288	(d)(b) Monitoring cash levels and activities in state bank 191
289	289	accounts. 192
290	290	(e)(c) Monitoring short-term investments of idle cash. 193
291	291	(f)(d) Administering the provisions of the Federal Cash 194
292	292	Management Improvement Act of 1990. 195
293	293	Section 8. Paragraph (a) of subsection (4) of section 196
294	294	215.985, Florida Statutes, is amended to read: 197
295	295	215.985 Transparency in g overnment spending.— 198
296	296	(4) The Executive Office of the Governor, in consultation 199
297	297	with the appropriations committees of the Senate and the House 200
298	298
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306	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 ES
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308	308
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310	310	of Representatives, shall establish and maintain a website that 201
311	311	provides information relating to the approved op erating budget 202
312	312	for each branch of state government and state agency. 203
313	313	(a) At a minimum, the information must include: 204
314	314	1. Disbursement data for each appropriation by the account 205
315	315	value object code associated with each expenditure established 206
316	316	within the Financial Management Florida Accounting Information 207
317	317	Resource Subsystem. Expenditure data must include the name of 208
318	318	the payee, the date of the expenditure, the amount of the 209
319	319	expenditure, and the voucher statewide document number. Such 210
320	320	data must be searchable by the name of the payee, the paying 211
321	321	agency, and fiscal year, and must be downloadable in a format 212
322	322	that allows offline analysis. 213
323	323	2. For each appropriation, any adjustments, including 214
324	324	vetoes, approved supplemental appropriations included in 215
325	325	legislation other than the General Appropriations Act, budget 216
326	326	amendments, other actions approved pursuant to chapter 216, and 217
327	327	other adjustments authorized by law. 218
328	328	3. Status of spending authority for each appropriation in 219
329	329	the approved operating budget, including relea sed, unreleased, 220
330	330	reserved, and disbursed balances. 221
331	331	4. Position and rate information for positions provided in 222
332	332	the General Appropriations Act or approved through an amendment 223
333	333	to the approved operating budget and position information for 224
334	334	positions established in the legislative branch. 225
335	335
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343	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 ES
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347	347	5. Allotments for planned expenditures of state 226
348	348	appropriations established by state agencies in the Financial 227
349	349	Management Florida Accounting Information Resource Subsystem, 228
350	350	and the current balances of such allotments. 229
351	351	6. Trust fund balance reports, including cash available, 230
352	352	investments, and receipts. 231
353	353	7. General revenue fund balance reports, including revenue 232
354	354	received and amounts disbursed. 233
355	355	8. Fixed capital outlay project data, including original 234
356	356	appropriation and disbur sements throughout the life of the 235
357	357	project. 236
358	358	9. A 10-year history of appropriations indicated by 237
359	359	agency. 238
360	360	10. Links to state audits or reports related to the 239
361	361	expenditure and dispersal of state funds. 240
362	362	11. Links to program or activity descriptions for wh ich 241
363	363	funds may be expended. 242
364	364	Section 9. Subsections (1) and (2) and paragraph (f) of 243
365	365	subsection (3) of section 216.102, Florida Statutes, are amended 244
366	366	to read: 245
367	367	216.102 Filing of financial information; handling by Chief 246
368	368	Financial Officer; penalty for non compliance.— 247
369	369	(1) By September 30 of each year, each agency supported by 248
370	370	any form of taxation, licenses, fees, imposts, or exactions, the 249
371	371	judicial branch, and, for financial reporting purposes, each 250
372	372
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380	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 ES
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384	384	component unit of the state as determined by the Chief F inancial 251
385	385	Officer shall prepare, using generally accepted accounting 252
386	386	principles, and file with the Chief Financial Officer the 253
387	387	financial and other information necessary for the preparation of 254
388	388	annual financial statements for the State of Florida as of June 255
389	389	30. In addition, each such agency and the judicial branch shall 256
390	390	prepare financial statements showing the financial position and 257
391	391	results of agency or branch operations as of June 30 for 258
392	392	internal management purposes. 259
393	393	(a) Each state agency and the judicial b ranch shall record 260
394	394	the receipt and disbursement of funds from federal sources in a 261
395	395	form and format prescribed by the Chief Financial Officer. The 262
396	396	access to federal funds by the administering agencies or the 263
397	397	judicial branch may not be authorized until: 264
398	398	1. The deposit has been recorded in the Financial 265
399	399	Management Florida Accounting Information Resource Subsystem 266
400	400	using proper, consistent codes that designate deposits as 267
401	401	federal funds. 268
402	402	2. The deposit and appropriate recording required by this 269
403	403	paragraph have been verified by the office of the Chief 270
404	404	Financial Officer. 271
405	405	(b) The Chief Financial Officer shall publish a statewide 272
406	406	policy detailing the requirements for recording receipt and 273
407	407	disbursement of federal funds into the Financial Management 274
408	408	Florida Accounting Information Resource Subsystem and provide 275
409	409
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417	417	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 ES
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421	421	technical assistance to the agencies and the judicial branch to 276
422	422	implement the policy. 277
423	423	(2) Financial information must be contained within the 278
424	424	Financial Management Florida Accounting Information Resource 279
425	425	Subsystem. Other information must be submitted in the form and 280
426	426	format prescribed by the Chief Financial Officer. 281
427	427	(a) Each component unit shall file financial information 282
428	428	and other information necessary for the preparation of annual 283
429	429	financial statements with t he agency or branch designated by the 284
430	430	Chief Financial Officer by the date specified by the Chief 285
431	431	Financial Officer. 286
432	432	(b) The state agency or branch designated by the Chief 287
433	433	Financial Officer to receive financial information and other 288
434	434	information from compo nent units shall include the financial 289
435	435	information in the Financial Management Florida Accounting 290
436	436	Information Resource Subsystem and shall include the component 291
437	437	units' other information in its submission to the Chief 292
438	438	Financial Officer. 293
439	439	(3) The Chief Financial Officer shall: 294
440	440	(f) Consult with and elicit comments from the Executive 295
441	441	Office of the Governor on changes to the Financial Management 296
442	442	Florida Accounting Information Resource Subsystem which clearly 297
443	443	affect the accounting of federal funds, so as to en sure 298
444	444	consistency of information entered into the Federal Aid Tracking 299
445	445	System by state executive and judicial branch entities. While 300
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454	454	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 ES
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457	457
458	458	efforts shall be made to ensure the compatibility of the 301
459	459	Financial Management Florida Accounting Information Resource 302
460	460	Subsystem and the Federal Aid Tracking System, any successive 303
461	461	systems serving identical or similar functions shall preserve 304
462	462	such compatibility. 305
463	463	306
464	464	The Chief Financial Officer may furnish and publish in 307
465	465	electronic form the financial statements and the annual 308
466	466	comprehensive financial report required under paragraphs (a), 309
467	467	(b), and (c). 310
468	468	Section 10. Subsection (3) of section 216.141, Florida 311
469	469	Statutes, is amended to read: 312
470	470	216.141 Budget system procedures; planning and programming 313
471	471	by state agencies.— 314
472	472	(3) The Chief Financial Officer, as chief fiscal officer, 315
473	473	shall use the Financial Management Florida Accounting 316
474	474	Information Resource Subsystem developed pursuant to s. 317
475	475	215.94(2) for account purposes in the performance of and 318
476	476	accounting for all of his or her constitution al and statutory 319
477	477	duties and responsibilities. However, state agencies and the 320
478	478	judicial branch continue to be responsible for maintaining 321
479	479	accounting records necessary for effective management of their 322
480	480	programs and functions. 323
481	481	Section 11. Subsection (1) o f section 1001.281, Florida 324
482	482	Statutes, is amended to read: 325
483	483
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491	491	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 ES
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495	495	1001.281 Operating Trust Fund. — 326
496	496	(1) The Operating Trust Fund , FLAIR number 48-2-510, is 327
497	497	created within the Department of Education. 328
498	498	Section 12. Subsection (1) of section 1001.282, Florida 329
499	499	Statutes, is amended to read: 330
500	500	1001.282 Administrative Trust Fund. — 331
501	501	(1) The Administrative Trust Fund , FLAIR number 48-2-021, 332
502	502	is created within the Department of Education. 333
503	503	Section 13. This act shall take effect July 1, 2025. 334