House File 2512 - Introduced HOUSE FILE BY BOAL Passed House, Date Passed Senate, Date Vote: Ayes Nays Vote: Ayes Nays Approved A BILL FOR 1 An Act relating to a searchable data base web site accessible to 2 the public to provide data on state expenditures. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 5543YH 82 5 mg/nh/14 PAG LIN 1 1 Section 1. NEW SECTION. 23.1 SHORT TITLE. 1 2 This chapter shall be known and may be cited as the 1 3 "Taxpayer Transparency Act". 1 4 Sec. 2. NEW SECTION. 23.2 DEFINITIONS. 1 5 As used in this chapter, unless the context otherwise 1 6 requires: 1 7 1. "Department" means the department of management. 1 8 2. a. "Entity" or "recipients" means any of the 1 9 following: 1 10 (1) A corporation. 1 11 (2) An association. 1 12 (3) A partnership. 1 13 (4) A limited liability company. 1 14 (5) A limited liability partnership. 1 15 (6) A sole proprietorship. 1 16 (7) Any other legal business entity, including nonprofit 1 17 entities. 1 18 (8) A county, city, school district, or other local 1 19 government entity. 1 20 b. "Entity" or "recipients" does not include any of the 1 21 following: 1 22 (1) An individual recipient of state assistance. 1 23 (2) An organization with less than three hundred thousand 1 24 dollars in total income. 1 25 3. a. "Expenditure of state funds" means the expenditure 1 26 of any appropriated or nonappropriated funds by a state entity 1 27 from the state treasury in forms including but not limited to 1 28 the following: 1 29 (1) Grants and subgrants. 1 30 (2) Contracts and subcontracts. 1 31 (3) Loans. 1 32 (4) Cooperative agreements. 1 33 (5) Delivery, task, and purchase orders. 1 34 b. "Expenditure of state funds" does not mean any of the 1 35 following: 2 1 (1) The transfer of funds between two state agencies. 2 2 (2) Payments of state or federal assistance to an 2 3 individual. 2 4 (3) Individual transactions of less than twenty=five 2 5 thousand dollars. 2 6 4. "Searchable web site" means a web site that allows the 2 7 public to search and aggregate information identified in 2 8 section 23.3 and which is in a downloadable format. 2 9 Sec. 3. NEW SECTION. 23.3 SEARCHABLE WEB SITE. 2 10 1. By January 1, 2010, the department shall develop and 2 11 operate a single, searchable web site accessible by the public 2 12 at no cost which provides access to information that includes 2 13 at least all of the following: 2 14 a. For each expenditure of state funds, information 2 15 including but not limited to all of the following: 2 16 (1) Name and principal location or residence of the 2 17 recipient of the funds. 2 18 (2) Amount of state funds expended. 2 19 (3) Type of transaction. 2 20 (4) Funding or expending agency. 2 21 (5) Budget program source. 2 22 (6) Descriptive purpose of the funding action or 2 23 expenditure. 2 24 (7) The North American industry classification system code 2 25 of the recipient, if applicable. 2 26 (8) The city, county, and legislative districts in which 2 27 the expenditure of state funds will primarily occur. 2 28 (9) Any other relevant information specified by the 2 29 department. 2 30 b. The complete contents of any tax expenditure 2 31 information or report prepared by the department of revenue. 2 32 2. The web site provided for in subsection 1 shall include 2 33 data for the fiscal year beginning July 1, 2009, and each 2 34 fiscal year thereafter. This data shall be available on the 2 35 web site no later than one hundred five days after the last 3 1 day of the preceding fiscal year. 3 2 3. The department of revenue, treasurer of state, and any 3 3 other state agency shall provide to the department such 3 4 information as is necessary to accomplish the purposes of this 3 5 chapter. 3 6 4. Nothing in this chapter shall require the disclosure of 3 7 information which is considered confidential by state or 3 8 federal law. 3 9 EXPLANATION 3 10 This bill requires the department of management by January 3 11 1, 2010, to develop and operate a single searchable web site 3 12 accessible by the public at no cost. The data to be included 3 13 on the web site is, for each state expenditure, the name and 3 14 principal location of the recipient of the funds; amount of 3 15 state funds expended; type of transaction; funding or 3 16 expending agency; budget program source; descriptive purpose 3 17 of the funding or expenditure; the North American industry 3 18 classification code of the recipient, if applicable; the city, 3 19 county, and legislative districts where the expenditures 3 20 primarily occur; and other relevant information specified by 3 21 the department of management. In addition, the web site is to 3 22 provide the complete contents of any tax expenditure 3 23 information or report prepared by the department of revenue. 3 24 The data is to be provided for each fiscal year beginning with 3 25 FY 2009=2010. 3 26 The bill defines state expenditures to include grants, 3 27 subgrants, contracts, subcontracts, loans, cooperative 3 28 agreements, delivery orders, task orders, and purchase orders. 3 29 A state expenditure does not include a transfer between state 3 30 agencies, state or federal assistance to an individual, or 3 31 individual transactions of less than $25,000. 3 32 LSB 5543YH 82 3 33 mg/nh/14