Bill Text: IN SB0350 | 2011 | Regular Session | Introduced
Bill Title: Access to state financial data.
Spectrum: Partisan Bill (Democrat 13-0)
Status: (Introduced - Dead) 2011-01-18 - Senators Arnold, Breaux, Hume, Lanane, Mrvan, Randolph, Rogers, Simpson, Skinner, Tallian, Taylor and R. Young added as coauthors [SB0350 Detail]
Download: Indiana-2011-SB0350-Introduced.html
Citations Affected: IC 4-22-2-26; IC 5-14-3.5; IC 5-28; IC 6-3.1;
IC 34-30-2-14.7.
Effective: July 1, 2011.
January 11, 2011, read first time and referred to Committee on Commerce & Economic
Development.
Digest Continued
incentive recipients to prepare annual progress reports on the number
of jobs created or retained, employee pay, and various other
information concerning the use of the job creation incentives, and
requires the IDEC to compile this information and include it in the
IDEC annual report. Repeals the definition of job creation incentive
and replaces it without change to maintain alphabetical order.
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in
Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or
A BILL FOR AN ACT to amend the Indiana Code concerning state
offices and administration.
(b) The agency shall convene the public hearing on the date and at the time and place stated in its notices.
(c) The agency may conduct the public hearing in any informal manner that allows for an orderly presentation of comments and avoids undue repetition. However, the agency shall afford any person attending the public hearing an adequate opportunity to comment on the agency's proposed rule through the presentation of oral and written facts or argument.
(d) The agency may recess the public hearing and reconvene it on a different date or at a different time or place by:
(1) announcing the date, time, and place of the reconvened public hearing in the original public hearing before its recess; and
(2) recording the announcement in the agency's record of the public hearing.
The agency shall include information concerning the new date, time, and place of the reconvened public hearing on the web site of the agency.
(e) An agency that complies with subsection (d) is not required to give any further notice of a public hearing that is to be reconvened.
(f) An agency shall provide for public comments to be presented electronically. The notice required under section 24 of this chapter must include information to allow the public to make comments electronically on the same date on which the public hearing is held. If there are additional public hearings under subsection (d), electronic comments must be accepted on the new date. Announcement of a new date under subsection (d) must include information on how the public comments are to be made.
Chapter 3.5. Access to Financial Data
Sec. 1. As used in this chapter, "state agency" means an authority, a board, a branch, a commission, a committee, a department, a division, or another instrumentality of government, including the administrative branch of state government, the legislative branch of government, the judicial branch of state government, and state educational institutions.
Sec. 2. Beginning July 1, 2011, the auditor of state shall work with the office of technology established by IC 4-13.1-2-1 to establish and maintain on the Internet a web site setting forth a data base of expenditures, including expenditures for contracts and grants, that is electronically searchable by the public. The data base must include, for each state agency, the amount budgeted and amount spent for each program of the agency, including:
(1) the amount, date, payer, and payee of expenditures;
(2) a listing of state expenditures by:
(A) personal services;
(B) other operating expenses; or
(C) total operating expenses;
to reflect how the funds were appropriated in the state budget act; and
(3) a link to the budget agency for information on how the
budget is developed and adopted.
Sec. 3. To the extent possible, the auditor of state shall present
information in the data base set forth in the web site established
under this chapter in a manner that is searchable and intuitive to
users. The auditor of state shall enhance and organize the
presentation of the information through the use of graphic
representations, including pie charts, if the auditor of state
considers graphics appropriate. The data base must allow users to:
(1) search and aggregate state funding by each element of the
data on the Internet web site;
(2) ascertain through a single search the total amount of state
funding awarded or paid to a person or entity by a state
agency;
(3) download information yielded by a search of the data
base;
(4) allow for a keyword search of all contracts entered into by
the state;
(5) allow an individual to view a list of all state contracts; and
(6) allow an individual to sort and view a list of all contracts
sorted by program.
Sec. 4. (a) The auditor of state may not allow public access
under this section to:
(1) a payee's address, other than the county in which the
payee is located;
(2) personal information that is protected under state or
federal law or rule; or
(3) information that is protected as a trade secret under state
or federal law or by rule.
(b) The auditor of state may make information protected under
subsection (a) available only in an aggregate format.
Sec. 5. The auditor of state and employees of the auditor of state
are immune from any civil liability for posting confidential
information under section 4 of this chapter if the auditor of state
or an employee of the auditor of state posted the information in
reliance on a determination made by a state agency about the
confidentiality of information relating to the agency's expenditures.
Sec. 6. To the extent any information required to be in the data
base is being collected or maintained by a state agency, the state
agency shall provide that information to the auditor of state for
inclusion in the data base.
Sec. 7. The auditor of state may not charge a fee for access to
the data base.
Sec. 8. Except as provided in section 9 of this chapter, a state
agency shall cooperate with and provide information to the auditor
of state as necessary to implement and administer this chapter.
Sec. 9. This chapter does not require a state agency to record
information or expend resources for the purpose of computer
programming to make information reportable under this chapter.
Sec. 10. The office of technology established by IC 4-13.1-2-1
shall work with the auditor of state to include in the web site
established under this chapter a link to each Internet web site
operated by:
(1) the state; or
(2) a state agency.
Sec. 11. Each state agency shall include on the agency's Internet
web site a link to the web site established under this chapter.
(b) The term does not include a temporary job.
who:
(1) is first employed by the recipient of a job creation
incentive at the specific project site that is the subject of the
job creation incentive agreement executed by the corporation
and the recipient; and
(2) is employed by the recipient after the recipient enters into
the job creation incentive agreement.
(1) who has a full-time or full-time equivalent job at a specific facility or site;
(2) the continuance of whose job is threatened by a specific and demonstrable threat, as specified by the applicant in the application for a job creation incentive; and
(3) whose job is preserved.
(b) All records required to be prepared or maintained under this article, including any cost analyses, audits, recipient compliance reports, and any other records or proceedings of the corporation, must be disclosed as provided by IC 5-14-3. In addition, if:
(1) the corporation contracts with an entity to perform a cost analysis as part of a determination by the corporation of whether to provide a job creation incentive; and
(2) the estimated contract price exceeds twenty-five thousand dollars ($25,000);
that cost analysis must be disclosed as provided by IC 5-14-3.
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2011]: Sec. 2. (a) The corporation shall develop and promote
programs designed to make the best use of Indiana resources to ensure
a balanced economy and continuing economic growth for Indiana, and,
for those purposes, may do the following:
(1) Cooperate with federal, state, and local governments and
agencies in the coordination of programs to make the best use of
Indiana resources.
(2) Receive and expend funds, grants, gifts, and contributions of
money, property, labor, interest accrued from loans made by the
corporation, and other things of value from public and private
sources, including grants from agencies and instrumentalities of
the state and the federal government. The corporation:
(A) may accept federal grants for providing planning
assistance, making grants, or providing other services or
functions necessary to political subdivisions, planning
commissions, or other public or private organizations;
(B) shall administer these grants in accordance with the terms
of the grants; and
(C) may contract with political subdivisions, planning
commissions, or other public or private organizations to carry
out the purposes for which the grants were made.
(3) Direct that assistance, information, and advice regarding the
duties and functions of the corporation be given to the corporation
by an officer, agent, or employee of the executive branch of the
state. The head of any other state department or agency may
assign one (1) or more of the department's or agency's employees
to the corporation on a temporary basis or may direct a division
or an agency under the department's or agency's supervision and
control to make a special study or survey requested by the
corporation.
(b) The corporation shall perform the following duties:
(1) Develop and implement industrial development programs to
encourage expansion of existing industrial, commercial, and
business facilities in Indiana and to encourage new industrial,
commercial, and business locations in Indiana.
(2) Assist businesses and industries in acquiring, improving, and
developing overseas markets and encourage international plant
locations in Indiana. The corporation, with the approval of the
governor, may establish foreign offices to assist in this function.
(3) Promote the growth of minority business enterprises by doing
the following:
(A) Mobilizing and coordinating the activities, resources, and efforts of governmental and private agencies, businesses, trade associations, institutions, and individuals.
(B) Assisting minority businesses in obtaining governmental or commercial financing for expansion or establishment of new businesses or individual development projects.
(C) Aiding minority businesses in procuring contracts from governmental or private sources, or both.
(D) Providing technical, managerial, and counseling assistance to minority business enterprises.
(4) Assist the office of the lieutenant governor in:
(A) community economic development planning;
(B) implementation of programs designed to further community economic development; and
(C) the development and promotion of Indiana's tourist resources.
(5) Assist the secretary of agriculture and rural development in promoting and marketing of Indiana's agricultural products and provide assistance to the director of the Indiana state department of agriculture.
(6) With the approval of the governor, implement federal programs delegated to the state to carry out the purposes of this article.
(7) Promote the growth of small businesses by doing the following:
(A) Assisting small businesses in obtaining and preparing the permits required to conduct business in Indiana.
(B) Serving as a liaison between small businesses and state agencies.
(C) Providing information concerning business assistance programs available through government agencies and private sources.
(8) Establish a public information page on its current Internet site on the world wide web. The page must provide the following:
(A) The job creation incentives and compliance report required by IC 5-28-28-5.
(B) A mechanism on the page whereby the public may request further information online about specific programs or
incentives awarded.
(C) A mechanism for the public to receive an electronic
response.
(D) A link to the web site maintained by the auditor of
state under IC 5-14-3.5.
(c) The corporation may do the following:
(1) Disseminate information concerning the industrial,
commercial, governmental, educational, cultural, recreational,
agricultural, and other advantages of Indiana.
(2) Plan, direct, and conduct research activities.
(3) Assist in community economic development planning and the
implementation of programs designed to further community
economic development.
(1) The number of individuals that are expected to be employed by the applicant.
(2) A requirement that the applicant will file with the compliance officer an annual compliance report
(3) A provision that notifies the applicant that the applicant is subject to a determination of the corporation under this subdivision. The corporation, after a finding that the applicant is employing fewer individuals than the applicant agreed to employ under subdivision (1), subject to any confidentiality laws, shall hold a hearing to determine if the applicant shall be required to pay back to the state a part of the incentive granted to the applicant under the agreement. The penalty imposed must be a matter of public record and must reflect in a fair and balanced way the amount of incentive received.
(4) A
(A) moves or closes;
(B) does not make the level of capital investment specified by the applicant in the application for the job creation
incentive;
(C) employs fewer individuals than specified by the
applicant in the application for the job creation incentive;
or
(D) pays less in wages than specified by the applicant in the
application for the job creation incentive.
(1)
(A) to the governor; and
(B) to the legislative council in an electronic format under IC 5-14-6; and
(2) publish the report on the corporation's Internet web site and on the Internet web site maintained by the auditor of state under IC 5-14-3.5.
(b)
(1) The total amount of each of the following:
(A) Tax credits approved or awarded by the corporation, including the aggregate amount of uncollected or diverted state tax revenues resulting from each tax credit, as reported to the department of state revenue on tax returns filed during the state fiscal year that ends immediately before the due date of the report. Before July 15 each year, the department of state revenue shall submit to the corporation the information necessary for the corporation
to include these aggregate amounts in the corporation's
report.
(B) Loans made by the corporation.
(C) Grants made by the corporation.
(2) With respect to each recipient of a tax credit, loan, or grant
referred to in subdivision (1):
(A) The name and address of the recipient.
(B) The amount of the tax credit, loan, or grant.
(C) The purpose of the tax credit, loan, or grant.
(D) Representations of the following made by the recipient at
the time of application for the tax credit, loan, or grant:
(i) Numbers of employees to be hired, retained, or trained.
(ii) Certification by the corporation that each recipient is
meeting the program requirements and representations made
in the recipient's application concerning the wages and
compensation provided to employees who have been or are
to be hired, trained, or retrained.
(iii) Other benefits to be provided to employees to be hired,
retained, or trained.
(E) The extent to which the recipient has complied with the
representations referred to in clause (D).
(3) A summary of the information submitted by certified
technology parks as part of the corporation's review under
IC 36-7-32-11.
(4) All data in all of the compliance reports submitted under
section 10 of this chapter.
(5) By program, cumulative information on the total amount
of job creation incentives awarded, the total number of
companies that received the job creation incentives and were
assisted during the year, and the names and addresses of those
companies.
(b) If the incentive is a grant or loan awarded before April 1, 2010, the corporation shall determine:
(1) whether there was good cause for the noncompliance; and
(2) whether the recipient is in default.
If in the judgment of the corporation there is not good cause for any noncompliance discovered under subsection (a), the corporation may seek a refund or arrange other methods of reclaiming the grant or loan from the recipient. If the corporation does seek a refund or otherwise reclaims a grant or loan from the recipient under this section, the amount of the refund or reclaimed part must be in proportion to the degree of default by the recipient as determined by the corporation.
(c) Subsection (b) does not apply to a recipient of a grant or loan if:
(1) the grant or loan has been disbursed on a pro rata basis; and
(2) in the judgment of the corporation, the recipient's performance in relation to the recipient's performance goals equals or exceeds the ratio of the amount of the recipient's actual benefit from the grant or loan to the total amount of the grant or loan originally contemplated in the grant or loan award.
(d) If the incentive granted by the corporation was awarded after March 31, 2010, the corporation shall seek a refund or arrange other methods of reclaiming the value of the incentive granted by the corporation from the recipient. The amount of the refund or reclaimed part must be in proportion to the degree of default by the recipient as determined by the corporation.
(b) The corporation may waive or modify a recapture provision of this article or an agreement made with a person to whom the corporation has awarded
(1) natural disaster;
(2) unforeseen industry trends;
(3) lack of available labor force;
(4) loss of a major supplier or market; or
(5) another circumstance beyond the recipient's control, as determined by the corporation.
SECTION 14, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2011]: Sec. 9. (a) Beginning in 2010, the economic job
creation incentives and compliance report required under section 5 of
this chapter must include an annual report a part containing a
summary of annual statistics on the effectiveness of and compliance
with all incentives granted by the corporation. The part of the job
creation incentives and compliance report required by this section
must describe:
(1) the overall compliance with the terms and conditions of
incentives provided; and
(2) penalties imposed for failure to comply with the terms and
conditions of incentives provided, including a description of the
outcomes and effectiveness of recapture provisions, organized
by job creation incentive program, along with at least the
following information:
(A) The total number of companies receiving a job creation
incentive.
(B) The total number of recipients in violation of a job
creation incentive agreement.
(C) The total number of recapture efforts initiated.
(D) The total number of recapture efforts completed.
(E) The number of recapture waivers granted.
The report must also be submitted to the general assembly in an
electronic format under IC 5-14-6.
(b) Upon request, the corporation shall make available as a public
record under IC 5-14-3:
(1) information specifying each person's compliance with its
incentive agreement and any incentive that had to be reduced or
paid back as a result of noncompliance with an incentive
agreement;
(2) information stating, for each incentive recipient, the total
incentive provided for each job created, computed from the date
the incentive is granted through June 30 of the year of the report;
(3) information concerning all waivers or modifications under
section 8 of this chapter; and
(4) information describing all hearings and determinations under
IC 5-28-6-6.
(c) The corporation shall post the job creation incentives and
compliance report prepared under section 5 of this chapter on the
web site maintained by the auditor of state under IC 5-14-3.5.
[EFFECTIVE JULY 1, 2011]: Sec. 10. (a) Before July 15 each year,
each recipient of a job creation incentive shall submit to the
corporation an annual compliance report covering the immediately
preceding July 1 through June 30 period. A recipient that is a
party to multiple job creation incentive agreements for a single
project site may file a consolidated compliance report. A
compliance report must include at least the following information:
(1) Each application tracking number.
(2) The recipient's:
(A) office mailing address;
(B) telephone number; and
(C) six (6) digit North American Industry Classification
System (NAICS) code assigned to industries in the NAICS
Manual of the United States Office of Management and
Budget;
and the name of the recipient's chief officer or authorized
designee for the specific project site for which the job creation
incentive was approved.
(3) The job creation incentive program and the value of the
job creation incentive that was approved by the corporation.
(4) The total number of the recipient's employees at the
specific project site on the date on which the application was
submitted to the corporation, and total number of the
recipient's employees at the specific project site on the date of
the report, including, for each date:
(A) the number of employees with full-time permanent
jobs;
(B) the number of employees with part-time jobs; and
(C) the number of employees with temporary jobs;
and a computation of the increase or decrease in the number
of employees within each category set forth in clauses (A)
through (C) between the date of submission of the application
and the date of the report.
(5) The number of:
(A) jobs for new employees that the recipient promised in
the job creation incentive agreement to create; and
(B) jobs for retained employees that the recipient promised
in the job creation incentive agreement to preserve;
broken down by full-time permanent jobs, part-time jobs, and
temporary jobs.
(6) A declaration of whether the recipient is in compliance
with each term and condition of the job creation incentive
agreement.
(7) The following for the full-time permanent jobs that the
recipient created or retained as a result of the job creation
incentive:
(A) A detailed list of the:
(i) occupations; or
(ii) job classifications;
of the jobs.
(B) A schedule of the starting dates for the new employees
hired for the jobs.
(C) The actual average wage paid to the employees with
the jobs, broken down by occupation or job classification.
(D) The total payroll for the new employees and retained
employees with these jobs.
(8) A narrative, if necessary, stating whether and, if so, how
the recipient's use of the job creation incentive during the
reporting year has reduced employment at any site in Indiana.
(9) A certification by the chief officer of the recipient or the
chief officer's authorized designee that the information in the
compliance report contains no knowing misrepresentation of
material facts upon which eligibility for the job creation
incentive is based.
(10) Any other information the corporation considers
necessary to ensure compliance with a job creation incentive
program.
(b) The corporation may verify information contained in the
recipient's compliance report, including by inspecting the specific
project site and records of the recipient that relate to the job
creation incentive agreement.
(c) If a recipient of a job creation incentive fails to comply with
subsection (a), the corporation shall suspend all current job
creation incentives being provided to the recipient, effective the
immediately following October 1. In addition, the corporation shall
not complete any current job creation incentive being provided to
the recipient or provide any future job creation incentive to the
recipient until the corporation receives proof that the recipient has
complied with subsection (a).
installed or completed not more than five (5) years after the corporation
issues a letter under section 10 of this chapter certifying that the
taxpayer is entitled to claim the credit.
(b) If a taxpayer receives a credit under this chapter and does not
make the qualified investment (or a part of the qualified investment)
for which the credit was granted within the time required by subsection
(a), the corporation may shall require the taxpayer to repay the
following:
(1) The additional amount of state tax liability that would have
been paid by the taxpayer if the credit had not been granted for
the qualified investment (or part of the qualified investment) that
was not made by the taxpayer within the time required by
subsection (a).
(2) Interest at a rate established under IC 6-8.1-10-1(c) on the
additional amount of state tax liability referred to in subdivision
(1).
(1) disallow the use of all or a part of any unused tax credit granted to the taxpayer (or any successor in interest of the taxpayer) under this chapter;
(2) recapture all or a part of the tax credit under this chapter that has been applied to the state tax liability of the taxpayer (or any successor in interest of the taxpayer); or
(3) both disallow the tax credit under subdivision (1) and recapture the tax credit under subdivision (2).
(b) A taxpayer may not receive a credit under this chapter unless the taxpayer:
(1) consents that the taxpayer (and any successor in interest of the taxpayer) will be subject to the jurisdiction of Indiana courts;
(2) consents that service of process in accordance with the Indiana Rules of Trial Procedure is proper service and subjects the taxpayer (and any successor in interest of the taxpayer) to the jurisdiction of Indiana courts; and
(3) consents that any civil action related to the provisions of this chapter and in which the taxpayer (or any successor in interest of the taxpayer) is a party will be heard in an Indiana court.
