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