Florida · statute · Fla. Stat. ch. 1010 · 57 active provisions
(1)(a) The financial records and accounts of each school district, Florida College System institution, and other institution or agency under the supervision of the State Board of Education shall be prepared and maintained as prescribed by law and rules of the State Board of Education.(b) The financial records and accou…
For purposes of this chapter and chapter 1011, the terms “university,” “universities,” and “university board of trustees” include all state universities under the supervision of the Board of Governors.
(1) All funds accruing to a school district or a Florida College System institution must be received, accounted for, and expended in accordance with law and rules of the State Board of Education.(a) A school district may be subject to varying reporting frequencies based on its financial status, as determined in State B…
District school boards, Florida College System institution boards of trustees, and university boards of trustees:(1) Shall exert every effort to collect all delinquent accounts.(2) May charge off or settle such accounts as may prove uncollectible.(3) May employ the services of a collection agency when deemed advisable…
(1)(a) Purchases and leases by school districts and Florida College System institutions shall comply with the requirements of law and rules of the State Board of Education.(b) Before purchasing nonacademic commodities and contractual services, each district school board and Florida College System institution board of t…
The Department of Education shall maximize the available federal indirect cost allowed on all federal grants. Beginning with the 2003-2004 fiscal year, none of the funds received from indirect cost allowance shall be expended by the department without specific appropriation by the Legislature. Funds received pursuant t…
State funds appropriated by the Legislature to the Division of Public Schools within the Department of Education may not be used to pay indirect costs to a university, Florida College System institution, school district, or any other entity.
(1) Each district school board, Florida College System institution board of trustees, and university board of trustees shall ensure that each official and employee responsible for handling, expending, or authorizing the expenditure of funds shall be appropriately bonded or insured to protect the board and the funds inv…
Each district school board and Florida College System institution board of trustees may budget and use a portion of the funds accruing to it from auxiliary enterprises and undesignated gifts for promotion and public relations as prescribed by rules of the State Board of Education. Such funds may be used to provide hosp…
(1) School district and Florida College System institution direct-support organizations shall be organized and conducted under the provisions of ss. 1001.453 and 1004.70 and rules of the State Board of Education, as applicable.(2) State university direct-support organizations shall be organized and conducted under the…
Pursuant to the provisions of s. 215.85, each district school board, Florida College System institution board of trustees, and university board of trustees shall adopt written policies prescribing the accounting and control procedures under which any funds under their control are allowed to be moved by electronic trans…
(1) COST ACCOUNTING.—Each school district shall account for expenditures of all state, local, and federal funds on a school-by-school and a district-aggregate basis in accordance with the manual developed by the Department of Education or as provided by law.(2) COST REPORTING.—(a) Each district shall report on a distri…
District school boards shall assess district indirect costs only for services received by the program or institution against which such cost is assessed. When assigning each specific indirect cost to multiple programs or institutions, district school boards shall identify one basis for the assessment of such cost and s…
(1) As used in this section, the term:(a) “Administrative personnel” means those employees responsible for management functions such as the development of broad policies and implementation of those policies through the direction of personnel.(b) “Educational support personnel” means district-based and school-based empl…
(1) Each school district and each Florida College System institution shall account for expenditures of all state, local, federal, and other funds in the manner prescribed by the State Board of Education.(2) Each school district and each Florida College System institution shall report expenditures for workforce educatio…
Florida College System institutions shall provide an annual report on the cost of operations as provided in s. 1011.84.
Universities shall provide an annual expenditure analysis report as provided in s. 1011.90.
(1) As used in this section, the term:(a) “Affiliate organization” means any entity under the control of or established for the benefit of an organization required to report under this section, including a direct-support organization.(b) “Contract” means any agreement for the acquisition by purchase, lease, or barter o…
(1) School districts, Florida College System institutions, and other institutions and agencies under the supervision of the State Board of Education and state universities under the supervision of the Board of Governors are subject to the audit provisions of ss. 11.45 and 218.39.(2) If an audit contains a significant d…
(1) The Auditor General shall periodically examine the records of school districts, and other agencies as appropriate, to determine compliance with law and State Board of Education rules relating to the classification, assignment, and verification of full-time equivalent student enrollment and student transportation re…
Each district school board and Florida College System institution board of trustees, and university board of trustees is authorized to have an audit of their accounts and records by an independent certified public accountant retained by them and paid from their public funds. These audits are in addition to those requir…
Audits of school district, Florida College System institution, and state university direct-support organizations are subject to the audit provisions of ss. 1001.453(4), 1004.28(5), and 1004.70(6), as applicable.
(1) Each state university or entity listed in subpart A. or subpart B. of part II of chapter 1004 that receives state appropriations or state tax revenue and has a research budget of $10 million or more must screen applicants seeking employment in research or research-related support positions, graduate and undergradua…
(1) By January 1, 2022, each state university or entity listed in subpart A. or subpart B. of part II of chapter 1004 that receives state appropriations or state tax revenue and has a research budget of $10 million or more must establish an international travel approval and monitoring program. The program must require…
Whenever the residents of a school district in this state shall desire the issuance of bonds by such school district for the purpose of acquiring, building, enlarging, furnishing, or otherwise improving buildings or school grounds, or for any other exclusive use of the public schools within such school district, they s…