BILL REQ. #:  S-4096.1 

Read first time 01/16/08.   Referred to Committee on Ways & Means.

     AN ACT Relating to creating a searchable budget database for state spending; adding new sections to chapter 43.88 RCW; and creating new sections.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION.  Sec. 1   This act shall be known and may be cited as the taxpayer transparency act.

NEW SECTION.  Sec. 2   The legislature finds that taxpayers should be able to easily access the details on how the state is spending their tax dollars and what performance results are achieved for those expenditures. It is the intent of the legislature, therefore, to direct the office of financial management to create and maintain a searchable budget database web site detailing where, for what purpose, and the results achieved for all taxpayer investments in state government.

NEW SECTION.  Sec. 3   A new section is added to chapter 43.88 RCW to read as follows:
     For the purposes of section 4 of this act:
     (1) "Searchable budget database web site" means a web site that allows the public at no cost to search and aggregate information for the following:
     (a) The name and principal location or residence of the entity or recipients of funds;
     (b) The amount of funds expended;
     (c) The funding or expending agency;
     (d) The funding source of the revenue expended;
     (e) The budget program or activity of the expenditure;
     (f) A descriptive purpose for the funding action or expenditure;
     (g) The expected performance outcome for the funding action or expenditure;
     (h) The past performance outcomes achieved for the funding action or expenditure;
     (i) Any state audit or report relating to the entity or recipient of funds or the budget program or activity or agency; and
     (j) Any other relevant information specified by the office of financial management.
     (2)(a) "Entity" and "recipients" mean:
     (i) A corporation;
     (ii) An association;
     (iii) A labor union;
     (iv) A limited liability company;
     (v) A limited liability partnership;
     (vi) Any other legal business entity, including a nonprofit organization;
     (vii) Grantees;
     (viii) Contractors; and
     (ix) A county, city, or other local governmental entity or political subdivision.
     (b) "Entity" and "recipients" do not include an individual recipient of state assistance.
     (3) "Agency" means a state department, office, board, commission, bureau, division, institution, or institution of higher education. This includes individual state agencies and programs, as well as those programs and activities that cross agency lines. "State agency" includes all state elective offices in the executive, legislative, and judicial branches of government.
     (4) "Funding source" means the state account from which the expenditure is appropriated.
     (5) "Funding action or expenditure" includes details on the type of spending such as a grant, contract, or appropriation.
     (6) "State audit or report" includes any audit or report issued by the state auditor, joint legislative audit and review committee, legislative committee, or executive body relating to the entity or recipient of funds or the budget program or activity or agency.
     (7) "Director" means the director of financial management.

NEW SECTION.  Sec. 4   A new section is added to chapter 43.88 RCW to read as follows:
     (1) By January 1, 2009, the director shall develop and make publicly available a single, searchable budget database web site including the required data for fiscal year 2008.
     (2) Thereafter, the searchable budget database web site shall be updated for each fiscal year not later than thirty days following the close of the fiscal year. In addition, the director may update the searchable budget database web site as new data becomes available. State agencies shall provide to the director all data that is required to be included in the searchable budget database web site not later than thirty days after the data becomes available to the agency. The director shall provide guidance to state agencies to ensure compliance with this subsection.
     (3) By January 1, 2010, the director shall add data for fiscal years 2006 and 2007 to the searchable budget database web site. Data for previous fiscal years may be added as available and time permits. The director shall ensure that all data added to the searchable budget database web site remains accessible to the public for a minimum of ten years.
     (4) The director is not in compliance with this section if the data required for the searchable budget database web site is not made available to the public in a searchable and aggregate manner or the public is redirected to other government web sites, unless each of those sites has information from all agencies and each category of information required can be searched electronically by field in a single search.