Current through Register Vol. 49, No. 18, September 16, 2024
PURPOSE: This rule describes the requirements for
reporting information on the Missouri Accountability Portal in accordance with
the Senate Substitute #2 for Senate Committee Substitute for House Bill No.11 6
(2013).
(1) Definitions. For
the purposes of this rule, terms and their meanings, unless the content clearly
indicates otherwise, are-
(A) Amounts
Restricted: The dollar amount of a current budget restriction as it relates to
a specific constitutional, statutory, or administratively created fund within a
fiscal year;
(B) Bond: A debt
security which represents an obligation for the issuer to pay principal and
often interest to a bondholder with a period of repayment longer than one (1)
year. Bonds do not include revolving lines of credit, loans that are not
securitized, or short-term indebtedness having an original maturity less than
one (1) year (such as revenue anticipation notes);
(C) Department: The Department of Elementary
and Secondary Education; Department of Higher Education; Department of Revenue;
Department of Transportation; Office of Administration; Department of
Agriculture; Department of Natural Resources; Department of Conservation;
Department of Economic Development; Department of Insurance, Financial
Institutions and Professional Registration; Department of Labor and Industrial
Relations; Department of Public Safety; Department of Corrections; Department
of Mental Health; Department of Health and Senior Services; or Department of
Social Services;
(D) Division: Any
state agency assigned to a department for budgetary purposes that is eligible
to receive a grant directly from the federal government in the amount of one
(1) million dollars or more. Grants awarded directly to a division will be
reported with the department to which the division is assigned for budgetary
purposes;
(E) Federal Grant: Any
grant awarded to a state agency by any agency of the federal government which,
at the time of the award, is expected to result in the receipt of one (1)
million dollars or more in the aggregate, exclusive of any mandatory state
match, program income, rebates, and/or maintenance of effort;
(F) Missouri Accountability Portal: An
Internet-based tool consisting of a series of web pages maintained by the
Office of Administration that provides the public the ability to view and
search financial transactions of state government, and certain information
provided by political subdivisions, free of charge as provided in sections
33.087
and
37.850,
RSMo;
(G) Political Subdivision:
Any city, town, village, school, road district, drainage district, sewer
district, water district, levee district, or any other special purpose
district, other than a state agency, authorized by the constitution or statutes
of the state of Missouri with the authority to incur bonded
indebtedness;
(H) Release: A
directive from the governor authorizing a state agency to expend appropriated
funds that had been subject to a budget restriction authorized by Article 4,
Section 27 of the Missouri Constitution;
(I) Budget Restriction: A directive from the
governor authorized by Article I V, Section 27 of the Missouri Constitution
reducing the authority of a state agency to expend specific appropriated funds
from the state operating budget. "Budget Restriction" does not include the
governor's objection (veto) of items or portions of items of appropriation
under Article I V, Section 26 of the Missouri Constitution and does not include
the three percent (3%) appropriation reserve authorized by section
33.290,
RSMo;
(J) Transfer: A transfer
occurs when one (1) state department/division receives the federal grant award
and another state department/division spends the federal grant money;
and
(K) Withholding: A Budget
Restriction.
(2) The
Missouri Accountability Portal will contain the following expenditure
information as reported in Missouri's SAMII accounting system, or any successor
system:
(A) Amounts expended on state
employee salaries, downloadable and searchable by agency, employee name, or
position title;
(B) Amounts
expended pursuant to state contracts, downloadable and searchable by agency,
category, contract, or vendor;
(C)
Tax credits issued, searchable by tax credit category, customer, or geographic
area; and
(D) Any other information
or reports, or links to other information or reports, deemed helpful to the
understanding of state finances as designated by the commissioner of
administration.
(3)
Expenditure information will be updated daily.
(4) The Missouri Accountability Portal will
contain the following budget restriction information:
(A) Amounts restricted from state of Missouri
budget searchable by individual fund, agency, amount restricted or released,
and total amount restricted or released;
(B) Restriction and release information will
be updated as soon as practical following the governor's reporting pursuant to
section 37.850.4, RSMo; and
(C)
Additional reporting is allowed but not mandatory.
(5) The Office of Administration will provide
a web-based, password protected data entry system for those entities mandated
to report bond or debt issuances pursuant to section 37.850.2, RSMo, beginning
on November 30, 2013. The data entry system will have such security measures as
the commissioner may prescribe to insure the integrity and security of state
information systems and the integrity, security, consistency, and accuracy of
the Missouri Accountability Portal.
(6) The data entry system will be comprised
of the following fields:
(A) Name of
Political Subdivision;
(B) Date of
Issuance;
(C) Face Amount of
Issuance;
(D) Description of
Revenue Stream for Repayment of Bonds Issued Pursuant to Section
99.820,
RSMo;
(E) Interest Rate
(optional);
(F) Outstanding Balance
(optional); and
(G) Description of
Project/Purpose (optional).
(7) The Office of Administration assumes no
responsibility for the correctness or completeness of the bond and debt
information reported and displayed on the Missouri Accountability Portal.
Reporting entities will review all information as it appears on the Missouri
Accountability Portal for completeness and accuracy.
(8) Reporting entities will be given an
optional field under section (6) above to report and update outstanding debt on
an ongoing basis. Debt may be removed if outstanding balance is zero for one
(1) year or more. Reporting entities are solely responsible for the timeliness
and accuracy of the content.
(9)
Each department of state government will report to the Office of
Administration, in a form prescribed by the commissioner of the Office of
Administration, a report of the original federal grants, as defined in 1 CSR
10-7.010(1)(E), awarded in its name or in the name of a division assigned to it
for budgetary purposes as defined in 1 CSR 10-7.010(1)(D):
(A) The amount of cash it receives pursuant
to the federal grant by state fiscal year;
(B) The name of the federal agency disbursing
the funds;
(C) The purpose for
which the funds are being received; and
(D) In case of a transfer, defined in 1 CSR
10-7.010(1)(J), the name of the state agency receiving the transferred funds,
the transferred amount, and the purpose for which the funds were
transferred.
(10) In
case of a transfer, defined in 1 CSR 10-7.010(1)(J), the department or division
from which the funds were transferred will report to the Office of
Administration, in a form prescribed by the commissioner of the Office of
Administration, an accounting of how the transferred funds were used and any
statistical impact that can be discerned as a result of such usage as reported
to it by the department or division receiving the transferred funds pursuant to
section
33.087,
RSMo. Other reports prepared for the federal agency disbursing the funds that
describes expenditures and measures outcomes will be sufficient to establish
compliance with this section.
*Original authority: 33.087, RSMo
2013.
