Florida Statutes
Chapter 215 - Financial Matters: General Provisions
215.91 - Florida Financial Management Information System; Board; Council.


(1) It is the intent of the Legislature that the executive branch of government, in consultation with the legislative fiscal committees, specifically design and implement the Florida Financial Management Information System to be the primary means by which state government managers acquire and disseminate the information needed to plan and account for the delivery of services to the citizens in a timely, efficient, and effective manner.
(2) The Florida Financial Management Information System shall be a unified information system providing fiscal, management, and accounting support for state decisionmakers. It shall provide a means of coordinating fiscal management information and information that supports state planning, policy development, management, evaluation, and performance monitoring. The Florida Financial Management Information System shall be the primary information resource that provides accountability for public funds, resources, and activities.
(3) The Financial Management Information Board shall provide the overall framework within which the Florida Financial Management Information System will operate. The board, through the Florida Financial Management Information System Coordinating Council, shall adopt policies and procedures to:
(a) Strengthen and standardize the fiscal management and accounting practices of the state;
(b) Improve internal financial controls;
(c) Simplify the preparation of objective, accurate, and timely management and fiscal reports; and
(d) Provide the information needed in the development, management, and evaluation of public policy and programs.

(4) The council shall provide ongoing counsel to the board and act to resolve problems among or between the functional owner subsystems. The board, through the coordinating council, shall direct and manage the development, implementation, and operation of the information subsystems that together are the Florida Financial Management Information System. The coordinating council shall approve the information subsystems’ designs prior to the development, implementation, and operation of the subsystems and shall approve subsequent proposed design modifications to the information subsystems subject to the guidelines issued by the council. The coordinating council shall ensure that the information subsystems’ operations support the exchange of unified and coordinated data between information subsystems. The coordinating council shall establish the common data codes for financial management, and it shall require and ensure the use of common data codes by the information subsystems that together constitute the Florida Financial Management Information System. The Chief Financial Officer shall adopt a chart of accounts consistent with the common financial management data codes established by the coordinating council. The board, through the coordinating council, shall establish the financial management policies and procedures for the executive branch of state government. The coordinating council shall notify in writing the chairs of the legislative fiscal committees and the Chief Justice of the Supreme Court regarding the adoption of, or modification to, a proposed financial management policy or procedure. The notice shall solicit comments from the chairs of the legislative fiscal committees and the Chief Justice of the Supreme Court at least 14 consecutive days before the final action by the coordinating council.
(5) The Florida Financial Management Information System and its functional owner information subsystems shall be compatible with the legislative appropriations system, and they shall be designed to support the legislative oversight function. The Florida Financial Management Information System and its functional owner information subsystems shall be unified with the legislative information systems that support the legislative appropriations and legislative oversight functions. The Florida Financial Management Information System and its functional owner information subsystems shall exchange information with the legislative information systems that support the legislative appropriations and legislative oversight functions without conversion or modification. Any information maintained by the Florida Financial Management Information System and its functional owner information subsystems shall be available, upon request, to the information systems of the legislative branch.
(6) The Florida Financial Management Information System and its functional owner information subsystems shall be designed to incorporate the flexibility needed to respond to the dynamic demands of state government in a cost-conscious manner. The Florida Financial Management Information System shall include applications that will support an information retrieval system that will allow the user to ask general questions and receive accurate answers that include assessments concerning the qualifications of the data.
(7) The Florida Financial Management Information System and each of its functional owner information subsystems shall strive to employ a common set of operations that make the system accessible to agency program managers and statewide decisionmakers. Data shall be easily transferred from the functional owner information subsystems to Florida Financial Management Information System applications and also among the functional owner information subsystems. The functional owner information subsystems shall identify shared data-gathering needs in order to minimize the duplications of source-entry input. The coordinating council shall ensure that all organizations within the executive branch of state government have access to and use the Florida Financial Management Information System for the collection, processing, and reporting of financial management data required for the efficient and effective operation of state government.
(8) The Florida Financial Management Information System, through its functional owner subsystems, shall include a data-gathering and data-distribution facility that will support a management and decisionmaking information system that collects and stores agency and statewide financial, administrative, planning, and program information to assist agency program managers and statewide decisionmakers in carrying out their responsibilities.
History.—s. 1, ch. 80-45; s. 20, ch. 97-286; s. 228, ch. 2003-261.

Structure Florida Statutes

Florida Statutes

Title XIV - Taxation and Finance

Chapter 215 - Financial Matters: General Provisions

215.01 - Fiscal Year.

215.02 - Manner of Paying Money Into the Treasury.

215.03 - Party to Be Reimbursed on Reversal of Judgment for State.

215.04 - Department of Financial Services to Report Delinquents.

215.05 - Department of Financial Services to Certify Accounts of Delinquents.

215.06 - Certified Accounts of Delinquents as Evidence.

215.07 - Preference of State in Case of Insolvency.

215.08 - Delinquent Collectors to Be Reported to State Attorney.

215.09 - Delinquent Collectors; Forfeiture of Commissions.

215.10 - Delinquent Collectors; Suspension.

215.11 - Defaulting Officers; Department of Financial Services to Report to Clerk.

215.12 - Defaulting Officers; Duty of Clerk.

215.15 - School Appropriations to Have Priority.

215.16 - Appropriations From General Revenue Fund for Public Schools, State Institutions of Higher Learning, and Community Colleges; Reduction.

215.179 - Solicitation of Payment.

215.18 - Transfers Between Funds; Limitation.

215.195 - Agency Deposits Relating to the Statewide Cost Allocation Plan.

215.196 - Architects Incidental Trust Fund; Creation; Assessment.

215.197 - Federal Grants Trust Fund.

215.198 - Operating Trust Fund.

215.199 - Audit and Warrant Clearing Trust Fund.

215.20 - Certain Income and Certain Trust Funds to Contribute to the General Revenue Fund.

215.211 - Service Charge; Elimination or Reduction for Specified Proceeds.

215.22 - Certain Income and Certain Trust Funds Exempt.

215.23 - When Contributions to Be Made.

215.24 - Exemptions Where Federal Contributions or Private Grants.

215.245 - Contracts With Federal Government; Indemnification Authorized in Certain Circumstances.

215.25 - Manner of Contributions; Rules and Regulations.

215.26 - Repayment of Funds Paid Into State Treasury Through Error.

215.28 - United States Securities, Purchase by State and County Officers and Employees; Deductions From Salary.

215.31 - State Funds; Deposit in State Treasury.

215.311 - State Funds; Exceptions.

215.32 - State Funds; Segregation.

215.3206 - Trust Funds; Termination or Re-Creation.

215.3207 - Trust Funds; Establishment; Criteria.

215.3208 - Trust Funds; Legislative Review.

215.321 - Regulatory Trust Fund.

215.322 - Acceptance of Credit Cards, Charge Cards, Debit Cards, or Electronic Funds Transfers by State Agencies, Units of Local Government, and the Judicial Branch.

215.34 - State Funds; Noncollectible Items; Procedure.

215.35 - State Funds; Warrants and Their Issuance.

215.36 - State Funds; Laws Not Repealed.

215.37 - Department of Business and Professional Regulation and the Boards to Be Financed From Fees Collected; Deposit of Funds; Service Charge; Appropriation.

215.405 - State Agencies and the Judicial Branch Authorized to Collect Costs of Fingerprinting.

215.42 - Purchases From Appropriations, Proof of Delivery.

215.422 - Payments, Warrants, and Invoices; Processing Time Limits; Dispute Resolution; Agency or Judicial Branch Compliance.

215.425 - Extra Compensation Claims Prohibited; Bonuses; Severance Pay.

215.43 - Public Bonds, Notes, and Other Securities.

215.431 - Issuance of Bond Anticipation Notes.

215.44 - Board of Administration; Powers and Duties in Relation to Investment of Trust Funds.

215.4401 - Board of Administration; Public Record Exemptions.

215.441 - Board of Administration; Appointment of Executive Director.

215.442 - Executive Director; Reporting Requirements; Public Meeting.

215.444 - Investment Advisory Council.

215.45 - Sale and Exchange of Securities.

215.47 - Investments; Authorized Securities; Loan of Securities.

215.4701 - Trademarks, Copyrights, or Patents.

215.4702 - Investments in Publicly Traded Companies Operating in Northern Ireland.

215.471 - Divestiture by the State Board of Administration; Reporting Requirements.

215.472 - Prohibited Investments.

215.4725 - Prohibited Investments by the State Board of Administration; Companies That Boycott Israel.

215.473 - Divestiture by the State Board of Administration; Sudan; Iran.

215.474 - Analyses of Technology and Growth Investments.

215.475 - Investment Policy Statement.

215.4754 - Ethics Requirements for Investment Advisers and Managers and Members of the Investment Advisory Council.

215.4755 - Certification and Disclosure Requirements for Investment Advisers and Managers.

215.48 - Consent and Ratification of Appropriate Board, Agency, or of the Judicial Branch.

215.49 - Making Funds Available for Investment.

215.50 - Custody of Securities Purchased; Income.

215.51 - Investment Accounts; Changes, Notice, Etc.

215.515 - Investment Accounts; Charges for Services.

215.52 - Rules and Regulations.

215.53 - Powers of Existing Officers and Boards, the Judicial Branch, and Agencies Not Affected.

215.55 - Federal Use of State Lands Trust Fund; County Distribution.

215.551 - Federal Use of State Lands Trust Fund; County Distribution; Requests by Counties.

215.552 - Federal Use of State Lands Trust Fund; Land Within Military Installations; County Distribution.

215.555 - Florida Hurricane Catastrophe Fund.

215.5551 - Reinsurance to Assist Policyholders Program.

215.556 - Exemption.

215.557 - Reports of Insured Values.

215.5586 - My Safe Florida Home Program.

215.5588 - Florida Disaster Recovery Program.

215.559 - Hurricane Loss Mitigation Program.

215.5595 - Insurance Capital Build-Up Incentive Program.

215.55952 - Annual Report on Economic Impact of a 1-in-100-Year Hurricane.

215.56005 - Tobacco Settlement Financing Corporation.

215.5601 - Lawton Chiles Endowment Fund.

215.5602 - James and Esther King Biomedical Research Program.

215.56021 - Exemptions From Public Records and Public Meetings Requirements; Peer Review Panels.

215.57 - Short Title.

215.58 - Definitions Relating to State Bond Act.

215.59 - State Bonds, Revenue Bonds; Issuance.

215.60 - State Bonds for Financing Road Acquisition and Construction.

215.605 - State Bonds for Right-of-Way Acquisition or Bridge Construction.

215.61 - State System of Public Education Capital Outlay Bonds.

215.615 - Fixed-Guideway Transportation Systems Funding.

215.616 - State Bonds for Federal Aid Highway Construction.

215.617 - Bonds for State-Funded Infrastructure Bank.

215.618 - Bonds for Acquisition and Improvement of Land, Water Areas, and Related Property Interests and Resources.

215.619 - Bonds for Everglades Restoration.

215.62 - Division of Bond Finance.

215.63 - Transfer to Division of Assets and Liabilities of the Revenue Bond Department of Development Commission.

215.64 - Powers of the Division.

215.65 - Bond Fee Trust Fund, Expenditures; Schedule of Fees.

215.655 - Arbitrage Compliance Program, Expenditures; Schedule of Fees.

215.66 - Request for Issuance of Bonds; Procedure Requirements.

215.67 - Issuance of State Bonds.

215.68 - Issuance of Bonds; Form; Maturity Date, Execution, Sale.

215.684 - Limitation on Engaging Services of Securities Broker or Bond Underwriter Convicted of Fraud.

215.69 - State Board of Administration to Administer Funds.

215.70 - State Board of Administration to Act in Case of Defaults.

215.71 - Application of Bond Proceeds.

215.72 - Covenants With Bondholders.

215.73 - Approval of Bond Issue by State Board of Administration.

215.74 - Pledge of Constitutional Fuel Tax; Consent by Counties and State Agency Supervising State Road System.

215.75 - Bonds Securities for Public Bodies.

215.76 - Exemption of Bonds From Taxation.

215.77 - Trust Funds.

215.78 - Remedies.

215.79 - Refunding Bonds.

215.80 - Annual Report.

215.81 - Pledge of State.

215.82 - Validation; When Required.

215.821 - Issuance of Bonds by State Agencies.

215.83 - Construction of State Bond Act.

215.835 - Rulemaking Authority.

215.84 - Government Bonds; Maximum Rate of Interest.

215.845 - Certain Special Laws Establishing Interest Rates on Bonds Prohibited.

215.85 - Direct Deposit of Public Funds.

215.86 - Management Systems and Controls.

215.89 - Charts of Account.

215.90 - Short Title.

215.91 - Florida Financial Management Information System; Board; Council.

215.92 - Definitions Relating to Florida Financial Management Information System Act.

215.93 - Florida Financial Management Information System.

215.94 - Designation, Duties, and Responsibilities of Functional Owners.

215.95 - Financial Management Information Board.

215.96 - Coordinating Council and Design and Coordination Staff.

215.962 - Standards for State Agency Use of Card-Based Technology.

215.964 - Process for Acquisition of Commodities or Services That Include the Use of Card-Based Technology.

215.965 - Disbursement of State Moneys.

215.966 - Refinancing of Bonds.

215.97 - Florida Single Audit Act.

215.971 - Agreements Funded With Federal or State Assistance.

215.98 - State Debt Fiscal Responsibility.

215.981 - Audits of State Agency Direct-Support Organizations and Citizen Support Organizations.

215.985 - Transparency in Government Spending.