08 LC 21
9944S
The
House Committee on Rules offers the following substitute to SB 300:
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Title 50 of the Official Code of Georgia Annotated, relating to state
government, so as to require each department, commission, authority, and agency
of the executive branch of government to provide certain financial reports
annually to the General Assembly; to provide for audits and the examination of
books and records; to provide for the contents of such reports; to provide for
the time of submitting such reports; to provide for the creation and maintenance
of a website which provides public access to certain state expenditure
information; to provide for a short title; to provide for procedures,
conditions, and limitations; to provide for powers, duties, and authority of the
Department of Audits and Accounts and the Department of Revenue; to provide for
related matters; to repeal conflicting laws; and for other
purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Title
50 of the Official Code of Georgia Annotated, relating to state government, is
amended by adding a new Code section to read as follows:
"50-6-3.1.
(a)
As used in this Code section, the term 'agency' means each department,
commission, authority, and agency of the executive branch of government and the
Board of Regents of the University System of Georgia.
(b)
On or before September 30, 2010, and on or before September 30 of each following
year, each agency shall file with the presiding officers of each house of the
General Assembly and with the chairpersons of the Senate Appropriations
Committee, the House Committee on Appropriations, the House Budget Office, the
Senate Budget Office, and the Department of Audits and Accounts a report
covering the immediately preceding fiscal year that contains the information
required by this Code section.
(c)
The report required by this Code section shall contain:
(1)
A statement of the tax revenues and operating revenues received by the agency
during the immediately preceding fiscal year;
(2)
A statement of the total expenditures made by the agency during the immediately
preceding fiscal year;
(3)
A list of all written contracts entered into by the agency during the
immediately preceding fiscal year which call for the agency to expend at any
time in the aggregate more than $50,000.00;
(4)
A list of any employment or consultant contracts, whether or not in writing,
under which the employee or consultant is to be compensated more than $20,000.00
in the aggregate, including direct and indirect or deferred benefits. When a
person or firm whose salary or fee is reportable under this paragraph shall have
his or her compensation increased, the amount of such increase and the total new
rate shall be reported. The list of contracts shall state the anticipated
amount of funds to be paid thereunder or the formula for determining such
amount;
(5)
A list of the names of each person, firm, or corporation that has received from
the agency during the immediately preceding fiscal year payments in excess of
$20,000.00 in the aggregate, including the amount paid to such person, firm, or
corporation during such period; and
(6)
A list of consultant expenses and other professional services expenses; salaries
and expenses of full-time and part-time employees and board members; and
payments rendered by outside companies or agencies to the agency for any and all
services. Social security numbers shall not be used as employee identifiers in
these reports.
(d)
The report required by this Code section shall be in addition to any other
reports that an agency shall make to the General Assembly pursuant to other
provisions of law."
SECTION
2.
Said
title is further amended by revising Code Section 50-6-4, relating to special
examinations, audits, and vulnerability assessments, as follows:
"50-6-4.
Either
the
The
Governor, the Appropriations Committee of the House of Representatives, or the
Appropriations Committee of the Senate shall have the right and authority to
direct and require the state auditor to make a special examination into and
audit of all the books, records, accounts, vouchers, warrants, bills, and other
papers, records, financial transactions, and management of any department,
institution, agency, commission, bureau,
authority,
or office of the state at any time. The state auditor may conduct special
examinations and audits which are, without limitation, financial audits
(including financial related audits and financial statement audits), compliance
audits, performance audits, and vulnerability assessments or reviews. Without
limitation, vulnerability assessments or reviews may be made with respect to any
electronic financial information systems; other information, management, or
operational systems; computers; computer operating and applications software;
computing networks; Internet websites; and data processing centers. Tests
conducted in connection with such reviews and assessments may include, but are
not limited to, penetration testing and network, web, and data base
scanning."
SECTION
3.
Said
title is further amended by revising Code Section 50-6-7, relating to state
officials to produce books, records, and other papers to the state auditor for
examination, as follows:
"50-6-7.
All
officers, agents, employees, departments, institutions, commissions,
authorities,
and bureaus of the state shall produce and turn over to the state auditor or his
or her assistants for examination and audit, whenever demanded by the state
auditor, all of their books, records, accounts, vouchers, warrants, bills, and
other papers dealing with or reflecting upon the financial transactions and
management of such department, institution, agency, commission,
authority,
bureau, or
officer
office,
including any and all cash on hand, but not including cash in banks, the amount
of cash in banks to be ascertained by certificate furnished
to
the state auditor by the bank."
SECTION
4.
Said
title is further amended by revising Code Section 50-6-24, relating to duties
and powers of the state auditor, as follows:
"50-6-24.
The
duties and powers of the state auditor shall be as follows:
(1)
Reserved;
(2)
To examine thoroughly all financial transactions of all the state departments,
institutions, agencies, commissions, bureaus,
authorities,
and officers and to keep such accounting records as are necessary to provide and
maintain a current check upon the fiscal affairs and transactions of all state
departments, institutions, agencies, etc.;
(3)
To examine and audit thoroughly, at least once a year and more frequently if
possible, each and all of the books, records, accounts, vouchers, warrants,
bills, and all other papers and records of each and every department,
institution, agency, commission, bureau,
authority,
and officer of the state which or who receives funds from the state or which is
maintained in whole or in part by public funds, fees, or commissions. Upon the
completion of each audit the state auditor shall prepare a complete report of
the same in triplicate, one copy of which
he
shall
file
be
filed with the official in charge of the
department, institution, etc., so examined, one copy of which
he
shall
transmit
be
transmitted to the Governor, and the third
copy of which shall be filed in the office of the state auditor as a permanent
record and for the use of the press of the state. In any such
report,
the state auditor shall call special attention to any illegal, improper, or
unnecessary expenditures; all failures to keep records and vouchers required by
the law; and all inaccuracies, irregularities, and shortages and shall make
specific recommendations for the future avoidance of the same;
(4)
To prepare annual and, whenever required, special reports to the Governor and
the General Assembly showing the general financial operation and management of
each state department, institution, agency, commission,
authority,
and bureau; showing whether or not the same is being handled in an efficient and
economical manner; and calling special attention to any excessive cost of
operation or maintenance, any excessive expense, and any excessive price paid
for goods, supplies, or labor by any such department, institution, agency, etc.;
and
(5)
To make special examination into and report of the place and manner in which the
funds of the state are kept by the several departments, institutions, agencies,
commissions, bureaus,
authorities,
and officers after the same have been drawn from the state treasury or after the
same have been collected and to report who has possession of the same or where
the same are deposited, whether the same draw interest, the rate of interest,
and whether the same are properly protected by bond, provided that this chapter
shall not be construed
so
as to authorize the state auditor to
remove or in any way interfere with any funds so deposited."
SECTION
5.
Said
title is further amended by revising Code Section 50-6-25, relating to
maintenance of statistics on architectural and engineering firms doing business
with the state and ineligibility of firms, as follows:
"50-6-25.
(a)(1)
The state auditor shall maintain statistics on all architectural and engineering
firms doing business with the various departments, agencies,
authorities,
and public corporations of the state, except the Department of Transportation
which shall be governed by paragraph (2) of this subsection. The statistics
shall show the percentage of the total state business done by each such firm and
shall be made available to the General Assembly and all departments, agencies,
authorities,
and public corporations of the state using architectural and engineering
services. The state auditor shall compile the statistics and shall maintain the
statistics current on a monthly basis.
(2)
The state auditor shall include in the statistics provided for in paragraph (1)
of this subsection all architectural and engineering firms doing business with
the Department of Transportation. The Department of Transportation shall report
its architectural and engineering contracts to the state auditor in two
divisions. In the first division, such department shall report those contracts
which are under a gross value of $1 million at the time of execution by the
total contract amount without accounting for any subcontracts. In the second
division, such department shall report those contracts with a gross value in
excess of $1 million at the time of execution and shall report all subcontracts
thereunder which are in excess of $25,000.00 as further provided for in this
Code section. The statistics shall show the total percentage of state business
done by each such firm and shall be made available to the General Assembly and
the Department of Transportation. The state auditor shall compile the statistics
and shall maintain the statistics current on a monthly basis. With respect to
any contract of the Department of Transportation in excess of $1 million with an
architectural or engineering firm which awards a portion of the business in an
amount in excess of $25,000.00 under such contract to one or more subcontractors
or joint-venture partners, such department shall report to the state auditor the
amount of each subcontractor or joint-venture partner with that portion of the
business awarded to such subcontractor or joint-venture
partner,
and such amounts shall not be listed or included as business of the Department
of Transportation awarded to the architectural or engineering firm receiving the
state contract. The architectural or engineering firm shall report to the
Department of Transportation, as part of its preaward audit conducted by such
department, the amount of business in excess of $25,000.00 under an anticipated
contract which the contractor intends to award to any subcontractor or
joint-venture
partner,
and, after verification that the information reported is correct, the Department
of Transportation shall furnish such information to the state auditor. The
state auditor shall revise the statistics with respect to architectural and
engineering firms currently doing business with the Department of Transportation
with respect to contracts outstanding on April 19, 1995, under which all
services have not been performed by such architectural and engineering firms in
satisfaction of the contract. Such revised statistics shall be computed in
accordance with the provisions of this subsection crediting subcontractors and
joint-venture partners with business awarded to them and providing that such
amounts credited shall not be listed or included as business of the state
awarded to the architectural or engineering firm receiving the state contract.
Such revised statistics shall be provided by the contractor within 60 days of
April 19, 1995, and, after such time, the state auditor shall not be required to
revise such statistics.
(b)
Any architectural or engineering firm which has received more than 10 percent of
the total awarded for such services by the departments, agencies,
authorities,
and public corporations of the state during any period of 36 months, as
calculated pursuant to the provisions of subsection (a) of this Code section and
shown by the statistics of the state auditor, shall be ineligible to contract
with any department, agency,
authority,
or public corporation of the state until the firm, during any period of 36
months, has been awarded less than 10 percent of the total awarded for such
services; provided, however, that any architectural or engineering firm may
contract with the Department of Transportation for not more than 30 percent of
the total awarded for such services, 10 percent for transportation purposes, and
20 percent for tollway purposes."
SECTION
6.
Said
title is further amended by revising Code Section 50-6-27, relating to annual
personnel report, copies for the General Assembly, and public inspection, as
follows:
"50-6-27.
The
state auditor shall prepare each year a report showing the entire personnel of
every office, institution, board, department, and commission in the executive
department of the state government, of every state authority, of every
university or college in the University System of Georgia, and of every local
board of education. The report shall list the name, title or functional area,
salary, and travel expense incurred by each such individual, which information
shall be allocated to the respective office, institution, board, department,
commission, authority, university, college, or local board of education
affected. The report shall be kept in the state auditor´s office and shall
be available for public inspection during regular business hours. Copies of the
report or portions of the report shall be made available on request
and posted
online in a searchable data base. Each
office, institution, board, department, commission, authority, university,
college, and local board of education is required and directed to submit to the
state auditor, in a format prescribed by the state auditor, a listing of all
personnel of such office, institution, board, department, commission, authority,
university, college, or local board of education showing name, title or
functional area, salary, and travel expense for each individual. The state
auditor shall furnish each member of the General Assembly a card or form so that
a copy of such report may be requested by any member who desires
one."
SECTION
7.
Said
title is further amended by revising Code Section 50-6-30, relating to
conducting hearings and assistance of the Attorney General, as
follows:
"50-6-30.
A
hearing as provided in Code Section 50-6-29 shall be held in the county where
the department or institution being investigated is located and shall be
presided over by the state auditor. The state auditor shall, at any time when
he or
she deems necessary, request of the
Governor,
Lieutenant Governor, or Speaker of the House of
Representatives legal assistance in
conducting the investigation. Upon such
request,
the Governor shall designate the Attorney General, his
or
her assistants, or any special assistant
attorney general for the purpose of assisting the state auditor in the
prosecution of the investigation."
SECTION
8.
Said
title is further amended by adding a new Code section to read as
follows:
"50-6-32.
(a)
This Code section shall be known and may be cited as the 'Transparency in
Government Act.'
(b)
As used in this Code section, the term 'searchable website' means a website that
allows the public to review and analyze information identified in subsection (c)
of this Code section.
(c)
No later than January 1, 2009, the department shall develop and operate a single
searchable website accessible by the public, at no cost, that provides the
following information pertaining to state fiscal year 2008:
(1)
The State of Georgia Comprehensive Annual Financial Report that includes an
indexed statement of operations and a statement of financial condition of the
state in accordance with governmental generally acceptable accounting
principles;
(2)
The annual Budgetary Compliance Report for the state that provides, by agency,
an indexed report comparing budgeted and actual revenues and expenditures by
budgetary units for each organization included in the Appropriations Act, as
amended;
(3)
The annual State of Georgia Single Audit Report that provides, by federal grant,
an indexed listing of all expenditures of federal funds and also discloses by
state organization any audit findings and corrective actions to be
taken;
(4)
An annual report of annual salaries and travel expense reimbursements paid to
each state employee during the preceding fiscal year by state
organization;
(5)
An annual listing of all payments for professional services by vendor and paying
organization;
(6)
State Budget in Brief, indexed by reporting agency; and
(7)
All performance audits conducted by the department for the preceding five
years.
As
soon as is practical after the close of each fiscal year, the department shall
update the single searchable website for such fiscal year to include the
information set forth in this subsection.
(d)
No later than January 1, 2010, the department shall develop and add to the
searchable website a report of all grant and contract payments made or due to
all vendors by agencies reporting through the state´s general financial
accounting and information system and all payments made through economic and
incentive programs operated by the Department of Economic Development, the
Department of Labor, the Department of Community Affairs, the Department of
Agriculture, and the Georgia Lottery Corporation pertaining to state fiscal year
2009. As soon as is practical after the close of each fiscal year, the
department shall update the single searchable website for such fiscal year to
include the information set forth in subsection (c) of this Code
section.
(e)
All agencies of state government shall provide to the Department of Audits and
Accounts such information as is necessary to accomplish the purposes of this
Code section.
(f)
Nothing in this Code section shall require the disclosure of information which
is considered confidential by state or federal law."
SECTION
9.
All
laws and parts of laws in conflict with this Act are repealed.