SUBSTITUTION: S.B. 245 is now substituted for S.B. 184. Requires Commissioner of Administration to create searchable public database of nongovernmental entities (NGOs), contact information, and the amounts, status, signature and completion dates, of any state or federal contracts or appropriations they have received; requires posting of contract or appropriation outcome assessments and performance goals; requires nongovernmental recipients of state funds to report its administrative expenses associated with the funds and submit its most recent sworn financial statement prior to receiving funds; requires the legislative auditor to pre-approve the CPA engaged to review the financials; requires financials to be submitted to and approved by the legislative auditor before funds are disbursed; requires nonprofits subject to audit requirements to have no unresolved audit findings, or certify that that are actively working with the appropriate agency to resolve them; allows the state agency to require a corrective action plan from a funded NGO; imposes 3-year funding bar for NGOs that fail to comply, unless it achieves compliance as determined by the state agency; bars public officials and employees and their immediate family members from receiving anything of value from an NGO that receives government funds, and requires such NGOs to refrain from political activities, including endorsement of a party or candidate; forbids the use of appropriated funds for lobbying, directly or indirectly; requires the head of each state agency distributing or awarding appropriated funds to furnish information on recipient NGOs.