F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
HB 13 2021
1 A bill to be entitled
2 An act relating to state funds; amending s. 215.32,
3 F.S.; exempting the State Housing Trust Fund and the
4 Local Government Housing Trust Fund from a provision
5 authorizing the Legislature, in the General
6 Appropriations Act, to transfer unappropriated cash
7 balances from specified trust funds to the Budget
8 Stabilization Fund and the General Revenue Fund;
9 providing an effective date.
10
11 Be It Enacted by the Legislature of the State of Florida:
12
13 Section 1. Upon the expiration and reversion of the
14 amendment made to section 215.32, Florida Statutes, pursuant to
15 section 83 of chapter 2018-10, Laws of Florida, paragraph (b) of
16 subsection (2) of section 215.32, Florida Statutes, is amended
17 to read:
18 215.32 State funds; segregation.—
19 (2) The source and use of each of these funds shall be as
20 follows:
21 (b)1. The trust funds shall consist of moneys received by
22 the state which, under law or under trust agreement, are
23 segregated for a purpose authorized by law. The state agency or
24 branch of state government receiving or collecting such moneys
25 is shall be responsible for their proper expenditure as provided
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HB 13 2021
26 by law. Upon the request of the state agency or branch of state
27 government responsible for the administration of the trust fund,
28 the Chief Financial Officer may establish accounts within the
29 trust fund at a level considered necessary for proper
30 accountability. Once an account is established within a trust
31 fund, the Chief Financial Officer may authorize payment from
32 that account only upon determining that there is sufficient cash
33 and releases at the level of the account.
34 2. In addition to other trust funds created by law, to the
35 extent possible, each agency shall use the following trust funds
36 as described in this subparagraph for day-to-day operations:
37 a. An operations or operating trust fund, for use as a
38 depository for funds to be used for program operations funded by
39 program revenues, with the exception of administrative
40 activities when the operations or operating trust fund is a
41 proprietary fund;.
42 b. An operations and maintenance trust fund, for use as a
43 depository for client services funded by third-party payors;.
44 c. An administrative trust fund, for use as a depository
45 for funds to be used for management activities that are
46 departmental in nature and funded by indirect cost earnings and
47 assessments against trust funds; however,. proprietary funds are
48 not required to use excluded from the requirement of using an
49 administrative trust fund;.
50 d. A grants and donations trust fund, for use as a
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51 depository for funds to be used for allowable grant or donor
52 agreement activities funded by restricted contractual revenue
53 from private and public nonfederal sources;.
54 e. An agency working capital trust fund, for use as a
55 depository for funds to be used pursuant to s. 216.272;.
56 f. A clearing funds trust fund, for use as a depository
57 for funds to account for collections pending distribution to
58 lawful recipients; and.
59 g. A federal grant trust fund, for use as a depository for
60 funds to be used for allowable grant activities funded by
61 restricted program revenues from federal sources.
62
63 To the extent possible, each agency must adjust its internal
64 accounting to use existing trust funds consistent with the
65 requirements of this subparagraph. If an agency does not have a
66 trust fund specified trust funds listed in this subparagraph and
67 cannot make such adjustment, the agency must recommend the
68 creation of the necessary trust fund funds to the Legislature no
69 later than the next scheduled review of the agency's trust funds
70 pursuant to s. 215.3206.
71 3. All such moneys are hereby appropriated to be expended
72 in accordance with the law or trust agreement under which they
73 were received, subject always to the provisions of chapter 216
74 relating to the appropriation of funds and to the applicable
75 laws relating to the deposit or expenditure of moneys in the
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76 State Treasury.
77 4.a. Notwithstanding any provision of law restricting the
78 use of trust funds to specific purposes, unappropriated cash
79 balances from selected trust funds may be authorized by the
80 Legislature for transfer to the Budget Stabilization Fund and
81 the General Revenue Fund in the General Appropriations Act.
82 b. This subparagraph does not apply to trust funds
83 required by federal programs or mandates; trust funds
84 established for bond covenants, indentures, or resolutions whose
85 revenues are legally pledged by the state or public body to meet
86 debt service or other financial requirements of any debt
87 obligations of the state or any public body; the Division of
88 Licensing Trust Fund in the Department of Agriculture and
89 Consumer Services; the State Transportation Trust Fund; the
90 trust fund containing the net annual proceeds from the Florida
91 Education Lotteries; the Florida Retirement System Trust Fund;
92 the State Housing Trust Fund; the Local Government Housing Trust
93 Fund; trust funds under the management of the State Board of
94 Education or the Board of Governors of the State University
95 System, when where such trust funds are for auxiliary
96 enterprises, self-insurance, and contracts, grants, and
97 donations, as those terms are defined by general law; trust
98 funds that serve as clearing funds or accounts for the Chief
99 Financial Officer or state agencies; trust funds that account
100 for assets held by the state in a trustee capacity as an agent
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101 or fiduciary for individuals, private organizations, or other
102 governmental units; and other trust funds authorized by the
103 State Constitution.
104 Section 2. This act shall take effect July 1, 2021.
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Statutes affected: H 13 Filed: 215.32