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SB 400

Carryforward Funding of Certain Managing Entities

2026 Regular Session Introduced by Ileana Garcia

Florida bill permits specified managing entities to retain unspent appropriations across fiscal years, improving financial flexibility but potentially reducing legislative budget control and resource reallocation capacity.

Died in Children, Families, and Elder Affairs
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Bill Summary · SB 400

Legislative bill overview

SB 400 allows certain managing entities in Florida to carry forward unused appropriated funds into subsequent fiscal years, rather than losing them at the end of the budget cycle. The bill specifically targets entities responsible for managing health and human services programs, streamlining their financial management capabilities.

Why is this important

Carryforward authority enables organizations to better manage cash flow fluctuations, invest in long-term projects, and avoid wasteful spending pressures that occur when agencies must quickly expend remaining funds before fiscal year deadlines. This can improve operational efficiency and reduce the incentive for agencies to make poor purchasing decisions simply to spend allocated money.

Potential points of contention

  • Fiscal uncertainty: Legislature loses predictability of annual spending patterns, making budget forecasting and appropriations planning more difficult
  • Accountability concerns: Carryforward authority could allow agencies to retain funds indefinitely, potentially reducing legislative oversight and the ability to reallocate resources to higher priorities
  • Competitive fairness: Other state entities or agencies without carryforward authority may view this as preferential treatment that advantages certain managing entities

Compiled from official sources — confirm details with the bill’s official record.

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