Resolution 2013-243RESOLUTION NO. 13- 2 4 3
A RESOLUTION URGING MEMBERS OF THE FLORIDA LEGISLATURE TO OPPOSE
LEGISLATION THAT WOULD MANDATE THE USE OF A UNIFORM CHART OF
ACCOUNTS FOR ALL GOVERNMENT ENTITIES TO REPORT FINANCIAL
INFORMATION
WHEREAS, in 2011 the Florida Legislature passed and the Governor signed Senate Bill 1292
requiring the chief financial officer to recommend uniform chart of accounts for reporting financial
information for all state agencies, local governments, educational entities, and entities of higher
education; and
WHEREAS, each entity of the state and local government is different, serves a different purpose
and uses a different basis of accounting; and
WHEREAS, the purpose of the Chart of Accounts Project is to develop a uniform chart of
accounts to be used by all governmental entities for reporting assets, liabilities, equities, revenues and
expenditures; and
and
WHEREAS, the draft uniform chart of accounts will impact over 2350 governmental entities;
WHEREAS, each of the impacted entities are currently accountable to the electorate, citizens
and users of their services; and
WHEREAS, Florida governments are required to meet many reporting requirements, both at the
state and federal level, including reporting to the Florida Department of Financial Services, Florida
Equal Employment Opportunity, Florida Unemployment Compensation, Florida Retirement System,
Federal Affordable Care Act, and payroll taxes and W -2 information to the Internal Revenue Service.
WHEREAS, the monthly reporting may be prepared on a basis of accounting that may differ
from the basis of accounting used to prepare the year -end audited financial statements and that the
monthly information will not be validated; and
WHEREAS, the new level of detail required at the object level for monthly reporting is far
greater than the level of detail reported either in the audited financial statements or in the Annual
Financial Report required pursuant to the provisions of Section 218.32(1)(a), Florida Statutes; and
WHEREAS, there will be no attempt to validate any of the data before it is posted for public
viewing and this results in a high risk that the data will be inaccurate, invalid or incomplete; and
WHEREAS, the establishment of a uniform chart of accounts without requiring uniformity in
other areas such as in the basis of accounting and in the accounting treatment of various transactions in
itself will not provide users with any meaningful comparisons between organizations; and
WHEREAS, regardless of the approach taken to implement the provisions of Section 215.89,
Florida Statutes, significant resources will be required to achieve the goals of the chief financial officer;
and
WHEREAS, the cost of implementing the Uniform Chart of Accounts far exceeds any benefit
that taxpayers may accrue; and
WHEREAS, we believe that transparency and accountability of the use of public funds to
citizens and other stakeholders is paramount but that it must be done while simultaneously limiting the
burden to the entities and preserving the autonomy of each entity of government.
WHEREAS, we believe that legislation be enacted that prescribes maximum meaningful
transparency reporting by local governments, leaving it to the local governments to include such
information on their web sites, and that such legislation should not impose significant financial burdens
on local governments.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that
Section 1. That the Collier County Board of County Commissioners urges members of the
Florida Legislature to oppose legislation that would mandate the use of a uniform chart of accounts for
all governmental entities to report financial information.
Section 2. That a copy of this resolution be sent to the Collier County Legislative Delegation,
Speaker of the House, President of the Senate, and Governor Scott.
BE IT FURTHER RESOLVED that the Clerk is hereby ordered and directed to spread this
Resolution in full among the minutes of this meeting for permanent record in his office.
This Resolution adopted this 22nd day of October, 2013, after motion, second and majority vote.
ATTEST: BOARD C
fiCOUNT COMMISSIONERS
DWIGHT E. BROCK, Clerk COLLIE C, TY, LORIDA
- - 1
Byr_ By:
Deputy Clerkty.
, Geo A. Hiller, Esq.
Attest Chairwoman
signat
Apprnd legality:
Jeffreounty Att orney