(a)For the purposes of this section, the following terms shall have the following meanings:
(1)FEDERAL RECEIPTS. Federal financial assistance received or administered from federal entities in the form of grants, loans, loan guarantees, property, cooperative agreements, interest subsidies, insurance, food commodities, direct appropriations, other assistance, and amounts received as reimbursement for services rendered to individuals, that is reported as part of a single audit.
(2)SINGLE AUDIT. An audit, as described under 31 U.S.C. § 7502(d), of a non-federal entity that includes the entity’s financial statements and federal awards. (3)STATE AGENCY. An agency, department, authority, bureau, commission, or other administrative office of the state, including the legislative and judicial br
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(a) For the purposes of this section, the following terms shall have the following meanings:
(1) FEDERAL RECEIPTS. Federal financial assistance received or administered from federal entities in the form of grants, loans, loan guarantees, property, cooperative agreements, interest subsidies, insurance, food commodities, direct appropriations, other assistance, and amounts received as reimbursement for services rendered to individuals, that is reported as part of a single audit.
(2) SINGLE AUDIT. An audit, as described under 31 U.S.C. § 7502(d), of a non-federal entity that includes the entity’s financial statements and federal awards.
(3) STATE AGENCY. An agency, department, authority, bureau, commission, or other administrative office of the state, including the legislative and judicial branches of state government. This term does not include a professional licensing board of the state.
(b) A state agency shall prepare an annual report on or before October 31, that includes all of the following:
(1) The aggregate value of federal receipts the state agency received and expended for the preceding fiscal year.
(2) The aggregate amount of federal funds appropriated by the Legislature to the state agency for the preceding fiscal year.
(3) A calculation of the percentage of the state agency’s total budget for the preceding fiscal year that constitutes federal receipts that the state agency received for that fiscal year.
(4) A plan for operating the state agency if either of the following occurs:
a. A reduction of 5 percent or more in the federal receipts that the state agency receives.
b. A reduction of 25 percent or more in the federal receipts that the state agency receives.
(c) The state agency shall provide the report required under subsection (b) to the Executive Budget Office by October 31.
(d)(1) The Department of Education shall include information for each public school district in the report required under subsection (b).
(2) The Alabama Community College System shall include information for each public community or technical college or other school or university under its supervision.
(e)(1) The Executive Budget Office, on or before January 1 of each year, shall prepare a report that includes the following:
a. A compilation and summary of the reports the office receives from each state agency.
b. A comparison of the aggregate value of federal receipts each state agency received for the previous fiscal year to the aggregate amount of federal funds appropriated by the Legislature to that state agency for that fiscal year.
c. A list of state agencies that did not submit a report as required by this subsection.
(2) The Executive Budget Office shall submit the report required under subdivision (1) to the Legislative Council by January 1.
(3) Upon receipt of the report, the Legislative Council shall place the report on the agenda for review and consideration. Upon consideration of the report, the committee may elect to do any of the following:
a. Recommend that the Legislature revise appropriations for a state agency.
b. Take no action.
c. Take any other action upon majority approval of the committee members.