§36-2.5  Full disclosure of entitiesreceiving state awards.  (a)  In this section, unless the context indicatesotherwise:

"Entity":

(1)  Includes, whether for profit or nonprofit:

(A)  A corporation;

(B)  An association;

(C)  A partnership;

(D)  A limited liability company;

(E)  A limited liability partnership;

(F)  A sole proprietorship;

(G)  Any other legal business entity;

(H)  Any other grantee or contractor that isnot excluded by [paragraph] (2) or (3); and

(I)  Any state or county entity;

(2)  On and after January 1, 2010, includes anysubcontractor or subgrantee; and

(3)  Does not include:

(A)  An individual recipient of state publicassistance; or

(B)  A state employee.

"Searchable website" means a websitethat allows the public to:

(1)  Search state awards by any identifying elementrequired by subsection (b);

(2)  Ascertain through a single search the totalamount of funding awarded to an entity by state award that is a grant,subgrant, loan, awards cooperative agreement, or other form of financialassistance, by fiscal year;

(3)  Ascertain through a single search the totalamount of funding awarded to an entity by a state award that is a contract,subcontract, purchase order, task order, or delivery order, by fiscal year; and

(4)  Download data included in paragraph (1) includedin the outcome from searches.

"State award" means state financialassistance and expenditures that:

(1)  Are grants, subgrants, loans, awards, cooperativeagreements, other forms of financial assistance, contracts, subcontracts,purchase orders, task orders, and delivery orders;

(2)  Do not include single transactions less than$25,000; and

(3)  Before October 1, 2009, do not include creditcard transactions.

(b)  Not later than January 1, 2009, thedepartment of budget and finance, in accordance with this section, shallestablish, implement, and maintain a single searchable website, accessible bythe public at no cost, that includes for each state award:

(1)  The name of the entity receiving the award;

(2)  The amount of the award;

(3)  Information on the award, including transactiontype, funding agency, program source, and an award title descriptive of thepurpose of each funding action;

(4)  The full address of the entity receiving theaward and the primary location of performance under the award;

(5)  A unique identifier of the entity receiving theaward and of the parent entity of the recipient, if the entity is owned byanother entity; and

(6)  Any other relevant information specified by thedepartment of budget and finance.

The website shall include data for fiscal year2008 and each fiscal year thereafter.

The director of finance is authorized todesignate one or more state agencies to participate in the development,establishment, maintenance, and support of the website; provided that thedepartment of accounting and general services, in collaboration with thedepartment of budget and finance, is responsible for collecting and posting onthe website, the information that is required by this subsection.  In theinitial designation, or in subsequent instructions and guidance, the directormay specify the scope of the responsibilities of each agency.

State agencies shall comply with theinstructions and guidance issued by the director of finance and shall provideappropriate assistance to the director upon request, so as to assist thedirector in ensuring the existence and operation of the website.

(c)  The website established under thissection:

(1)  Shall provide an opportunity for the public toprovide input about the utility of the site and recommendations forimprovements;

(2)  Shall be updated not later than thirty days afterthe award of any state award requiring a posting; and

(3)  Shall provide for separate searches for the stateawards;

provided that, notwithstanding any provision underthis section to the contrary, except for information that is disclosed in theaggregate, information on any state award that is tax related and authorizedunder title 14 shall be disclosed pursuant to taxpayer disclosure provisionsunder title 14.

(d)  Not later than July 1, 2008, the directorof finance shall establish and implement a pilot program to:

(1)  Test the collection and accession of data aboutsubgrants and subcontracts; and

(2)  Determine how to implement a subaward reportingprogram across the State, including:

(A)  A reporting system under which the entityissuing a subgrant or subcontract is responsible for fulfilling the subawardreporting requirement; and

(B)  A mechanism for collecting and incorporatingagency and public feedback on the design and utility of the website.

The pilot program shall terminate not laterthan January 1, 2010.

(e)  Based on the pilot program, not later thanJanuary 1, 2010, the director of finance:

(1)  Shall ensure that data regarding subawards aredisclosed in the same manner as data regarding other state awards; and

(2)  Shall ensure that the method for collecting anddistributing data about subawards:

(A)  Minimizes burdens imposed on state awardrecipients and subaward recipients;

(B)  Allows state award recipients and subawardrecipients to allocate reasonable costs for the collection and reporting ofsubaward data as indirect costs; and

(C)  Establishes cost-effective requirementsfor collecting subaward data under block grants, formula grants, and othertypes of assistance to local governments.

For subaward recipients that receive statefunds through county governments, the director of finance may extend thedeadline for ensuring that data regarding such subawards are disclosed in thesame manner as data regarding other state awards for a period not to exceedeighteen months, if the director determines that compliance would impose anundue burden on the subaward recipient.

(f)  Any entity that demonstrates to thedirector of finance that the gross income, from all sources, for the entity didnot exceed $300,000 in the previous tax year of that entity shall be exemptfrom the requirement to report subawards under subsection (d), until thedirector determines that the imposition of such reporting requirements will notcause an undue burden on the entity.

(g)  Nothing in this section shall prohibit thedepartment of budget and finance from including through the website establishedunder this section access to data that is publicly available in any other statedatabase.

(h)  The director of finance shall submit tothe legislature not later than twenty days prior to the convening of eachregular session an annual report regarding the website established under this section.

Each report shall include:

(1)  Data regarding the usage and public feedback onthe utility of the site (including recommendations for improving data qualityand collection);

(2)  An assessment of the reporting burden placed onstate award and subaward recipients; and

(3)  An explanation of any extension of the subawardreporting deadline, if applicable.

The director of finance shall make each reportpublicly available on the website established under this section.

(i)  Nothing in this section shall require thedisclosure of classified information. [L 2007, c 272, §1; am L 2009, c 164, §1]