BILL NUMBER: AB 400 AMENDED
BILL TEXT
AMENDED IN ASSEMBLY MARCH 16, 2009
INTRODUCED BY Assembly Member De Leon
( Coauthors: Assembly Members
Block, Jeffries, Portantino,
and Ruskin )
FEBRUARY 23, 2009
An act to add Article 4 (commencing with Section 11820)
to Chapter 8.1 of Part 1 of Division 3 of Title 1 of the Government
Code, relating to state agencies. An act to amend
Section 15849.20 of, and to add Section 15849.23 to, the Government
Code, relating to state funds, and making an appropriation therefor.
LEGISLATIVE COUNSEL'S DIGEST
AB 400, as amended, De Leon. State agencies: Fiscal
funds.
Existing law requires the Department of Finance, the Controller,
the Treasurer, and the Department of General Services to
collaboratively develop, implement, utilize, maintain, and operate
the Financial Information System for California (FISCal) as a single
integrated financial management system that encompasses the
management of resources and dollars in the areas of budgeting,
accounting, procurement, cash management, financial management,
financial reporting, cost accounting, asset management, project
accounting, grant management, and human resources management.
Existing law requires the Office of the Financial Information System,
upon its establishment, to implement the FISCal system, in a
specified manner, with Wave One consisting of certain departments.
Existing law authorizes the State Public Works Board to issue debt to
pay for the development and implementation of the FISCal system,
declares the intent of the Legislature to use General Fund
appropriations for the cost of the FISCal system, and continuously
appropriates funds and subaccounts to pay for the system's
development, implementation, operation, and maintenance.
This bill would require the FISCal system to additionally include
specified information regarding the General Fund and federal fund
expenditures of each state department or agency, as defined. The bill
would require the office to post this information on an Internet Web
site no later than 6 months after the implementation of Phase One of
the FISCal system. The bill would require the office to subsequently
annually update this information.
The bill would make an appropriation by requiring the expenditure
of continuously appropriated funds for this new purpose.
Under existing law, the State Government Strategic Planning and
Performance Review Act requires identified agencies to develop a
strategic plan and report to the Governor and the Joint Legislative
Budget Committee regarding the steps being taken to develop and adopt
the plan.
This bill would require each state agency to annually post on its
Internet Web site a detailed breakdown of its general fund and
federal fund expenditures, including, but not limited to, the money
spent on state and local administration, the implementation of
programs, and the distribution of any grant and bond funds.
Vote: majority. Appropriation: no yes
. Fiscal committee: yes. State-mandated local program: no.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. The Legislature hereby finds and declares its intention
to provide greater transparency in the state budget process, so the
public can readily review how taxpayer money is spent in the state
budget.
SEC. 2. Article 4 (commencing with Section
11820) is added to Chapter 8.1 of Part 1 of Division 3 of Title 1 of
the Government Code, to read:
Article 4. State Budget Transparency
11820. On or before June 20, 2010, and on or before June 30
annually thereafter, each state agency shall post on its Internet Web
site a detailed breakdown of its general fund and federal fund
expenditures, including, but not limited to, the money spent on state
and local administration, the implementation of programs, and the
distribution of any grant and bond funds.
SEC. 2. Section 15849.20 of the
Government Code is amended to read:
15849.20. For purposes of this chapter and the issuance of debt
pursuant to this part, the following terms shall have the following
meanings:
(a) "Acquire" has the same meaning as in Section 15802 and, in
addition, includes acquisition by development.
(b) "Approved FISCal Project documents" means the FISCal Special
Project Report dated October 30, 2006, as revised on December 14,
2006, as amended by the FISCal Special Project Report dated November
9, 2007, revised on December 19, 2007, and as amended, augmented, or
changed by any subsequent approved Special Project Report or
legislative action.
(c) "Cost or costs of the FISCal system" means the cost of a
public building, including, but not limited to, the acquisition,
design, development, installation, and deployment of the system, and
the acquisition, development, installation, implementation, and
deployment of enterprise resource planning software, other ancillary
software, hardware, licenses, upgrades, independent verification and
validation, and related training and facilities to acquire, develop,
install, implement, and deploy the system. Cost or costs of the
system also includes staff and contractor costs and expenses related
to the FISCal system. Cost or costs of the FISCal system does not
include the cost of the ongoing operation and maintenance of the
FISCal system or debt service for the FISCal system.
(d) "Debt service for the FISCal system" means principal of;
premium, if any; and interest on, bonds or certificates issued to
finance and refinance the costs of the FISCal system and payments
pursuant to agreements providing security or liquidity for those
bonds or certificates.
(e) "FISCal" means the Financial Information System for
California.
(f) (1) "General
Fund and federal fund expenditures" mean the expenditure or transfer
of funds in an amount in excess of ten thousand dollars ($10,000) by
any state department in the form of, including, but not limited to,
any of the following:
(A) Grants.
(B) Contracts.
(C) Purchase orders.
(2) "General fund and federal fund
expenditures" do not include the transfer of funds between two state
departments or agencies , or the transfer of state or
federal assistance payments to any individual recipient or
beneficiary of those assistance payments.
(f)
(g) "Interim financing" means any financing issued or
obtained in accordance with this chapter and this part to finance the
costs of the FISCal system on an interim basis, including any loan
from the General Fund, any loan from the Pooled Money Investment
Account, and negotiable notes, including commercial paper notes or
other forms of negotiable short-term indebtedness and negotiable bond
anticipation notes.
(g)
(h) "Notes" means negotiable notes, including
commercial paper notes or other forms of negotiable short-term
indebtedness or negotiable bond anticipation notes and any renewals
thereof.
(h)
(i) (1) Except as specified in paragraph (2), "office"
means the FISCal Project Office in the Department of Finance.
(2) Upon the establishment of an Office of the Financial
Information System for California, "office" shall mean the Office of
the Financial Information System for California, and shall no longer
be construed to mean the FISCal Project Office in the Department of
Finance.
(i)
(j) "Public building" has the same meaning as set forth
in subdivision (c) of Section 15802 and includes the FISCal system.
(j)
(k) "State departments and agencies" means all state
offices, officers, departments, divisions, bureaus, boards,
commissions, organizations, or agencies, claims against which are
paid by warrants drawn by the Controller, and whose financial
activities are reported in the annual financial statement of the
state or are included in the annual Governor's Budget, including, but
not limited to, the California State University and the University
of California.
(k)
(l) "System" or "FISCal system" means a single
integrated financial management system for the state that encompasses
the management of resources and dollars in the areas of budgeting,
accounting, procurement, cash management, financial management,
financial reporting, cost accounting, asset management, project
accounting, grant management, and human resources management, as
included in the approved FISCal Project documents and includes
the information required by Section 15849.23 .
SEC. 3. Section 15849.23 is added to the
Government Code , to read:
15849.23. (a) In addition to the requirements of Section
15849.22, the FISCal system shall include a state budget transparency
component that allows the public to have access to General Fund and
federal fund expenditure data, using an Internet Web site, by
including all of the following information for each General Fund and
federal fund expenditure:
(1) The name and principal location of each entity or other
recipient of the funds.
(2) The amount of expenditure.
(3) The type of transaction.
(4) The identity of the state department or agency making the
expenditure.
(5) The budget program source for the expenditure.
(6) A brief description of the purpose for the expenditure.
(7) A brief description of any item purchased pursuant to the
expenditure.
(b) The office shall post, on an Internet Web site, the
information on general fund and federal fund expenditures required by
subdivision (a) for each state department or agency no later than
six months after Phase One of FISCal is implemented, as specified in
subdivision (d) of Section 15849.22. The office shall subsequently
annually update the information provided pursuant to this section on
or before June 30 thereafter.
(c) This section does not require the disclosure of information
deemed confidential or otherwise exempt from disclosure under state
or federal law.