Appendix H
Florida’s Budget Cycle in the Sunshine
REVENUE
General Information
HELP!!
How much money
will we have?
Transparency Governance
GLOSSARY
Public Meeting Notices
Site Map
Training
AUDIT
BUDGET
Did we spend it
correctly?
How much can we
spend?
 Video
 PowerPoint
SPEND
What are we actually
spending?
Get the word out:
Connect:
Information Disclaimer
Information presented on this web
site is collected, maintained, and
provided for the citizens of Florida.
While every effort is made to keep
such information accurate and up-todate, the information presented is
unaudited. The State of Florida may
make changes to information at any
time to add, update, or correct the
information provided. Persons using
this website should understand it is
their determination on how suitable
the information is...Read Full
Disclaimer
Florida’s Budget Cycle in the Sunshine
SITE MAP
REVENUE
Estimating the State’s
Budget
The Current State Budget
Operating Budgets
Revenue
estimates
presented at a
multitude of
Consensus
Estimating
Conferences
SPEND
AUDIT
Spending the Cash
Auditing the State’s
Budget
BUDGET
Operational
Fixed Capital Outlay (FCO)
Budget Adjustments
Budget Amendments
Developing the State’s Budget
Planning & Budgeting Instructions
Agency Legislative Budget
Requests
Capital Improvement
Program Plans
Long Range Program Plans
Governor’s Recommended Budget
Reversions
Legislature’s Appropriations Bills
Supplementals
Back of Bill
Vetoes
Budget Summary Reports
Fiscal Analysis in Brief
Final Budget Reports
Schedule of Trust Fund
Revenues & Unreserved
Fund Balances
10 Year History of Appropriations
Spending Reports/Graphs
Cash Balances/Graphs
Contracts
State Agencies
Department of Agriculture
House of Representatives
Senate
State Contract Audits
Vendor Payments
Personnel
State Agencies
House of Representatives
Senate
State Pensions
LEGEND of RESPONSIBILITY
Fund Balances
Red – Revenue Estimating Conferences
Navy – Chief Financial Officer/DFS
Pink – Governor’s Office and/or agencies
Orange – Legislature
Green – Dept of Agriculture
Aqua – Auditor General
10 Year History of Expenditures
Local Government Budgets
Auditor General Reports of
* State Agencies
* District School Boards
* Colleges
* Universities
* Charter Schools
* Local governments/Non
profit
* State Courts System and
Judicial-related entities
*
l
REVENUE
Estimating the State’s Budget
The Office of Economic and Demographic Research website contains results of all consensus estimating conferences.
Consensus estimates of economic, demographic, caseload and revenue forecasts are essential for a variety of governmental planning and budgeting functions. Most importantly, revenue and
caseload estimates are needed to ensure that the State meets the constitutional balanced budget requirement. In this regard, the various forecasts are primarily used in the development of the
constitutionally or statutorily required:
•
Long-Range Financial Outlook (LRFO)
•
Governor's Budget Recommendations
•
General Appropriations Act
 1st round of estimating conferences are usually held in July and August for the LRFO published by September 15th of each year
 2nd round of estimating conferences are held in the fall of each year in preparation for the Governor’s budget
 The Governor’s budget is submitted 30 days before session, usually in late January, following the fall estimating conferences
 3rd round of estimating conferences are held in early spring for the development of the General Appropriations Act (GAA)
 The GAA is usually passed during the regular legislative session
 The regular legislative session is usually held on the first Tuesday after the first Monday in March, and lasts 60 days
Economic and demographic forecasts are also used to support estimates of revenues and demands for state services. While references to specific conferences exist in several places within the
Florida Statutes, general statutory authority for the consensus forecasts is provided in ss. 216.133 to 216.138, F.S., which specifies the duties of each conference and designate the conference
principals and participants.
See conference estimating process for a more detailed discussion.
BUDGET
**MORE
INFORMATION
NEEDED HERE.
The Current State Budget
Florida's budget focuses on the needs of the state and its citizens and is prepared using the guiding principles in Chapter 216, Florida Statutes. The state's budget information originates from the
Legislative Appropriations System/Planning and Budgeting (LAS/PBS). The budget information is then transmitted to the state's accounting system, the Florida Accounting Information Resource
(FLAIR), for operation. While every effort is made to reconcile the information in the separate systems, differences may result due to recording for perspective reasons.
OPERATING BUDGETS
Operational
Text Placeholder
Fixed Capital Outlay (FCO)
Text Placeholder
The Current State Budget
BUDGET ADJUSTMENTS
BUDGET
AMENDMENTS
REVERSIONS
ANNUAL REVERSIONS
REPORT
COMPARE REVERSIONS
REPORT
FIXED CAPITAL OUTLAY
ACTIVITY REPORT
REVERSIONS HISTORY
REPORT
Text Placeholder
Budget amendments are requested by an agency to adjust its approved budget in accordance with changed circumstances and only to the extent allowed by Florida law. State
expenditures cannot be made without prior approval. Additionally, agencies are prohibited from spending in excess of their approved budgets. They are also required to develop
internal management procedures and budgets necessary to ensure compliance with their approved budget. If the needs of an agency cannot be met within the current statutory
flexibility granted to agencies, then an amendment to the original approved budget may be requested. The budget amendment process requires agency consultation with the
Office of Policy and Budget (OPB), approval by OPB, consultation with the legislative appropriations committees, and may require approval by the Legislative Budget Commission.
Includes reports detailing the annual Operating Budget reverted by
each State Agency for the selected fiscal year.
This report provides a view of operational reversions
by fiscal year. The original appropriation, budget
amendment total, total operational budget,
disbursements, reversion amount and percentage of
total operational budget reverted are displayed.
SUPPLEMENTALS
BACK OF BILL
Text Placeholder
Text Placeholder
This report provides a comparison of operational
reversions by fiscal year. The reversion amount and
percentage of reversions/total appropriations are
displayed for each fiscal year.
This report provides an Agency view of fixed capital
outlay appropriations, reversions, and outstanding
disbursements by fiscal year (which includes prior
appropriation years). Each fixed capital outlay category
(project) is reported in the year it was appropriated.
This report provides a view of operational reversions
for the last five fiscal years. The total appropriations
(operational budget), releases, disbursements, and
amount by operational budget reverted are
displayed.
VETOES
Text Placeholder
Developing the State’s Budget
General
Approproations
Act (GAA) as
passed by the
Legislature
Budget
Conference
Process
Governor's
Veto
Process
House and
Senate
submit their
proposed
budgets
State
Agencies
submit
budget
requests to
Governor
Governor
submits
proposed
budget to
Legislature
Developing the State’s Budget
How does the Budget Process work in Florida?
Florida’s budget process is governed by statute and Constitution of the state. The process involves citizen input, state agencies, the Governor, and the Legislature. The development of the state
budget begins more than a year before its effective date, and the budget is not final until adopted by the Legislature and signed by the Governor. The Legislature convenes in its regular session
beginning in March. The budget passed by the Legislature is valid for one year, beginning each July 1, and ending on June 30.
The budget development process has three major phases: agency requests, Governor’s recommendations and legislative adoption. Following instructions issued jointly by the Governor’s Office
and the Legislature in July, state agencies begin developing long-range program plans and budget requests which lay out the programs and funding needs of each agency for the next fiscal year.
By mid-October, these requests are submitted to the Governor for consideration in the recommended budget.
The Governor’s Office analyzes the agency requests and works to develop the Governor’s budget recommendations. The Governor’s recommendations are based on state priorities and
economic forecasts and reflect a balance between the Governor’s policies and available revenues. The Governor’s budget recommendations are typically submitted to the Legislature thirty days
before the start of the legislative session each year.
Following presentation of the Governor’s recommended budget, the Legislature begins its review during committee meetings prior to the start of the legislative session. While considering the
proposed budget, legislative committees hold public meetings with agency leaders and interested citizens.
On opening day of the regular legislative session, the Governor delivers an annual "State of the State" address. At this time, the Governor outlines economic trends and conditions facing the
state, the needs created by these conditions, and the programs being advanced to address these needs.
During the legislative session, the Florida House and Senate each pass a budget reflecting the priorities of its members. These budgets are referred to as general appropriations bills. Differences
between the Senate and House budgets are resolved in a joint conference committee.
The report of this conference committee becomes the General Appropriations Act and is signed by the Speaker of the House and the President of the Senate and is presented to the Governor.
The Governor has line item veto authority which may be used to delete any specific budget item within the appropriations act. Once the Governor has completed his line item vetoes, he signs
the General Appropriations Act into law, establishing the statewide budget for the next fiscal year. A two-thirds majority vote of both the Senate and House is required to overturn any of the
Governor’s line item vetoes.
In summary:
The Legislature authorizes the budget
The Governor implements the budget
The Chief Financial Officer oversees the expenditures of the budget
Developing the State’s Budget
PLANNING & BUDGETING
INSTRUCTIONS
The Office of Policy and Budget within the Executive Office of the Governor in collaboration with the House and Senate staff provides instructions to assist
each agency head in submitting a legislative budget request to the Legislature for the amount of funds and positions the agency head believes necessary to
perform legislatively authorized or required services and activities.
These instructions generate only the minimal information necessary for legislative and executive budgetary decision making. They are not meant to
preclude an agency from submitting additional schedules and/or information to support its request.
th
Instructions are provided by July 15 of each year.
Agency Descriptions
A detailed description of each agency and their functions.
Agency Legislative Budget
Requests
Text Placeholder
Capital Improvement
Program Plans
Text Placeholder
Long Range Program Plans
A plan developed on an annual basis by each state agency that is policy based, priority driven, accountable, and developed through careful
examination and justification of all programs and their associated costs. Each plan is developed by examining the needs of agency
customers and clients and proposed programs and associated costs to address those needs based on state priorities as established by law,
the agency mission, and legislative authorization. The plan provides the framework and context for preparing the legislative budget
request and includes performance indicators for evaluating the impact of programs and agency performance.
Developing the State’s Budget
GOVERNOR’S RECOMMENDED
BUDGET
Text Placeholder
BUDGET SUMMARY
REPORTS
Text Placeholder
Fiscal Analysis in Brief
LEGISLATURE’S APPROPRIATIONS
BILLS
Text Placeholder
Final Budget Reports
10 YEAR HISTORY OF
APPROPRIATIONS
The Fiscal Analysis in Brief is an annual
report prepared and published by the
Florida Legislature. It summarizes fiscal and
budgetary information for a given fiscal
year.
Text Placeholder
Text Placeholder
Schedule of Trust Fund
Revenues & Unreserved
Fund Balances
Text Placeholder
SPEND
State Spending
Florida's spending is presented on a cash basis representing transfers and disbursements.
Generally the monies are shown in the month when cash is transferred or disbursed.
SPENDING REPORTS
The reports show spending in numerical representation.
Spending is shown by fiscal year (July 1 - June 30) for the past
five years plus the current fiscal year.
State Cash Balances
Florida's cash balances are an indicator of what money the state can spend. Cash is divided into multiple
fund types. General Revenue (GR) is the State's primary operating fund. Trust Funds are funds that
receive monies by the state which under law or trust agreement are segregated for a purpose authorized
by law. The Budget Stabilization Fund is used as a “rainy day” fund to stabilize the budget when needed.
CASH REPORTS
Receipts/Transfers by
Category
Disbursements/Transfers by
Category
SPENDING GRAPHS
Spending is shown in graphical representation. The graphs are
shown for the General Revenue (GR), which is the State's
primary operating fund.
The reports show cash in numerical representation. Cash is shown by
fiscal year (July 1 - June 30) for the past five years plus the current.
Receipts and Transfers are shown for the past five years.
CASH GRAPHS
Cash Balances by Fund Type
Cash is shown in graphical representation for the different state fund
types.
General Revenue Spending
Cash Balances by Fund Type
Total State Spend Fiscal Year
2011
Total State Spend Fiscal Year
2012
General Revenue Ending Cash (FY)
General Revenue Ending Cash
(QTR)
General Revenue Ending Cash (MTH)
Spending the Cash
CONTRACTS
STATE CONTRACT
AUDITS
Governments and government agencies are some of the largest
purchasers of goods and services. Given that government purchases are
paid for by citizens, through taxes and fees, how government procures
goods and services and the amounts it pays for them should be open
for public review. The Florida Accountability Contract Tracking System
(FACTS) is a vital component of the “Transparency Florida Act.”
Developed by Division of Financial Services (DFS), FACTS provides a
means to track state contracts by government agencies and gives the
public access to contract information. With the increased access to
contract financial information, contract images, and audit findings of
grant and contract documents, the public will realize greater
accountability and transparency to how their tax dollars are being used.
State Agencies
Senate
Dept of Agriculture &
Consumer Services
House of Representatives
The Bureau of Auditing (Bureau) performs audits in accordance with
Section 17.03, Florida Statutes. This statute relates to the Chief Financial
Officer's (CFO) responsibilities to settle the claims of the state using
various methods. The Bureau also audits pursuant to the requirements of
Section 215.971, Florida Statutes, for grant agreements funded with
Federal and State monies. Audits on contractual services agreements are
audited pursuant to Section 287.057(14), Florida Statutes and Section
287.058(1), Florida Statutes. The CFO also issues memorandums that also
provide additional audit requirements.
VENDOR PAYMENTS
This link provides information about state disbursements to vendors.
Using this site you may:
•Search and view payment totals to a vendor for each fiscal year
beginning with fiscal year 2005.
•Conduct searches for payments to vendors and other recipients of
state funds by name based on as much or little information as
available.
•Drill down to detail information about the payments, including
payment dates, amounts, and which state agency paid the vendor.
•View payment totals to a vendor by state agency.
Spending the Cash
PERSONNEL
Search payroll information found in the State of Florida People First
personnel information system. The State Agency link below includes
salary information from all Executive Branch agencies, the Lottery, the
Justice Administrative Commission (e.g. state attorney, public defender)
and State Courts System (e.g. Judges).
State Agencies
House of Representatives
Includes reports of the cash balance and disbursements for the General
Revenue Fund or each State Trust Fund.
FUND BALANCES
GENERAL REVENUE –
CASH BALANCES
Senate
STATE PENSIONS
The information on each member includes:
◦The name of the agency from which the member retired.
◦The effective date of retirement.
◦Total years of service credit.
◦The initial annualized retirement benefit is the benefit received when
the person retired.
◦The current annualized retirement benefit is the benefit the retiree
currently receives, as of July 31, 2013.
TRUST FUND DETAIL –
CASH/INVESTMENT
BALANCE
*The name of the retiree is not included. The names and addresses of
retirees, in list form, are confidential and exempt from the provisions
of s. 119.07(1), F.S. This exemption is found in s. 121.031(5), F.S.
10 YEAR HISTORY OF
APPROPRIATIONS
Text Placeholder
LOCAL GOVERNMENT
BUDGETS
This report provides the cash balance, cash
receipts, and cash disbursements for the
General Revenue Fund. An option to view
monthly activity and the net changes is
provided. In this report, the disbursements
are accounted for in the fiscal year in which
they are spent regardless of the fiscal year
the expenditure was appropriated.
This report provides the
cash/investment balance in the State
Treasury for a specific trust fund within
an agency. The Undisbursed
Appropriations (includes nonoperating
appropriations) are provided for
informational purposes for the current
fiscal year.
See how much Florida’s cities and counties are collecting and spending.
AUDIT
Auditing the State’s Budget
As the State’s independent auditor, the Auditor General provides unbiased, timely, and relevant information which can be used by the Legislature, Florida’s citizens, public entity management,
and other stakeholders to promote government accountability and stewardship and improve government operations.
The Auditor General:
•
Conducts financial audits of the accounts and records of State agencies; State universities; State Colleges; district school boards; and, as directed by the Legislative Auditing
Committee, of local governments.
•
Conducts operational and performance audits of public records and information technology systems and performs related duties as prescribed by law or concurrent resolution
of the Legislature.
•
Adopts rules for financial audits performed by independent certified public accountants of local governmental entities, charter schools, district school boards, and Florida Single
Audit Act nonprofit and for-profit organizations.
•
Reviews all audit reports of local governmental entities, charter schools, charter technical career centers, and district school boards submitted pursuant to Section 218.39,
Florida Statutes.
REPORTS BY FISCAL
YEAR
REPORTS BY ENTITY
AUDITED
REPORTS BY AUDIT
TYPE
LOCAL GOVERNMENT
/ NON-PROFIT / FOR
PROFIT
DISTRICT SCHOOL
BOARDS / CHARTER
SCHOOLS
RULES AND
GUIDELINES