Fla. Stat. § 215.01
Fiscal year
The fiscal year shall begin on July 1 and end on June 30 in each and every year.
Florida Statutes Chapter 215 — FINANCIAL MATTERS: GENERAL PROVISIONS
Florida · statute · Fla. Stat. ch. 215 · 151 active provisions
Fla. Stat. § 215.02
Manner of paying money into the Treasury
Whenever any officer of this state or other person desires to pay any money into the Treasury of the state on account of his or her indebtedness to the state, the person shall first go to the Department of Financial Services, ascertain from the department’s books the amount of his or her indebtedness to the state, and…
Fla. Stat. § 215.03
Party to be reimbursed on reversal of judgment for state
Whenever upon appeal in civil cases, any judgment in favor of the state has been or shall be reversed and set aside, which may have been paid in part by the appellant, the Chief Financial Officer shall issue his or her warrant to reimburse the appellant for all sums paid in discharge of such judgment and cost, provided…
Fla. Stat. § 215.04
Department of Financial Services to report delinquents
The Department of Financial Services shall report to the state attorney of the proper circuit the name of any delinquent officer whose delinquency concerns the department, so soon as such delinquency shall occur; and the state attorney shall proceed forthwith against such delinquent.
Fla. Stat. § 215.05
Department of Financial Services to certify accounts of delinquents
When any revenue officer or other person accountable for public money shall neglect or refuse to pay into the treasury the sum or balance reported to be due to the state, upon the adjustment of that person’s account, the Department of Financial Services shall immediately hand over to the state attorney of the proper ci…
Fla. Stat. § 215.06
Certified accounts of delinquents as evidence
In every case of delinquency, where suit has been or shall be instituted, the certified statement provided for in s. 215.05, shall be admitted as evidence and shall be prima facie proof of the facts therein stated. All copies of bonds, contracts, or other papers relating to or connected with the settlement of any accou…
Fla. Stat. § 215.07
Preference of state in case of insolvency
When any revenue officer or other person now indebted or hereafter becoming indebted to the state, by bond or otherwise, shall become insolvent, or when the estate of any deceased debtor in the hands of executors or administrators shall not be sufficient to pay all the debt due from the deceased, the debt due to the st…
Fla. Stat. § 215.08
Delinquent collectors to be reported to state attorney
The Department of Revenue, the county court judge, the chair of the board of county commissioners and the members of the said board representing the same, after sufficient time has expired to receive the reports required of the tax collector by law and they have not received them, or if the collector has failed to turn…
Fla. Stat. § 215.09
Delinquent collectors; forfeiture of commissions
For any failure on the part of any tax collector to make reports or to pay over any money as required by law, the tax collector shall forfeit for every week’s delay one-fifth of his or her commissions, and if the delay extends beyond 30 days he or she shall forfeit all commissions on all amounts to which such failure a…
Fla. Stat. § 215.10
Delinquent collectors; suspension
For a failure or refusal of any tax collector or other officer, whose duty it is to perform any act connected with the assessment or collection of taxes, to perform any duty or act, to make any return, or pay over any money required by law, the Governor, by his or her written order, may suspend any such defaulting or n…
Fla. Stat. § 215.11
Defaulting officers; Department of Financial Services to report to clerk
The Department of Financial Services shall, within 90 days after the expiration of the term of office of any tax collector, sheriff, clerk of the circuit or county court, treasurer, or any other officer of any county who has the collection, custody, and control of any state funds, who shall be in arrears in his or her…
Fla. Stat. § 215.12
Defaulting officers; duty of clerk
The clerk of the circuit court to whom any such statement shall be forwarded, shall file the same in his or her office, and within 10 days thereafter shall furnish each of the sureties of such delinquent officer with an abstract of such statement, showing the amount of indebtedness of such delinquent officer to the sta…
Fla. Stat. § 215.15
School appropriations to have priority
Appropriations, other than from the General Revenue Fund, made for school purposes under any statute or law, shall be payable out of the first funds available after payment of the salaries of public officers and other current expenses as hereinbefore provided, and the moneys for such appropriations shall be available a…
Fla. Stat. § 215.16
Appropriations from General Revenue Fund for public schools, state institutions of higher learning, and community colleges; reduction
(1) All state appropriations, from the General Revenue Fund, for the benefit of the uniform system of public free schools and the state institutions of higher learning shall be on a parity with all other state appropriations for all other purposes from the General Revenue Fund; provided, that the appropriations by the…
Fla. Stat. § 215.179
Solicitation of payment
An owner of a public building or the owner’s employee may not seek, accept, or solicit any payment or other form of consideration for providing the written allocation letter described in s. 179D(d)(4) of the Internal Revenue Code and Internal Revenue Service (IRS) Notice 2008-40. An allocation letter must be signed and…
Fla. Stat. § 215.18
Transfers between funds; limitation
(1) Whenever there is a deficiency in any fund provided for by s. 215.32 which would render such fund insufficient to meet its just requirements, and other funds in the State Treasury have moneys which are for the time being or otherwise in excess of the amounts necessary to meet the just requirements of such last-ment…
Fla. Stat. § 215.195
Agency deposits relating to the Statewide Cost Allocation Plan
(1) APPLICATION FOR ALLOCABLE STATEWIDE OVERHEAD.—Each state agency, and the judicial branch, making application for federal grant or contract funds shall, in accordance with the Statewide Cost Allocation Plan (SWCAP), include in its application a prorated share of the cost of services provided by state central service…
Fla. Stat. § 215.196
Architects Incidental Trust Fund; creation; assessment
(1) There is created the Architects Incidental Trust Fund for the purpose of:(a) Collecting all funds received through the sale of surplus state-owned office buildings, as defined in s. 255.248, and the nonconservation lands associated with such buildings;(b) Diverting funds referenced in s. 253.0341(14)(b); and(c) Pro…
Fla. Stat. § 215.197
Federal Grants Trust Fund
(1) The Federal Grants Trust Fund is created within the Department of Revenue.(2) The trust fund is established for use as a depository for funds to be used for allowable grant activities funded by restricted program revenues from federal sources. Moneys to be credited to the trust fund shall consist of grants and fund…
Fla. Stat. § 215.198
Operating Trust Fund
(1) The Operating Trust Fund is created within the Department of Revenue.(2) The fund is established for use as a depository for funds to be used for program operations funded by program revenues. Funds shall be expended only pursuant to legislative appropriation or an approved amendment to the department’s operating b…
Fla. Stat. § 215.199
Audit and Warrant Clearing Trust Fund
(1) The Audit and Warrant Clearing Trust Fund is created within the Department of Revenue.(2) The fund is established for use as a depository for audit receipts, warrant receipts, and governmental leasehold receipts and for subsequent distributions to appropriate entities and accounts.
Fla. Stat. § 215.20
Certain income and certain trust funds to contribute to the General Revenue Fund
(1) A service charge of 8 percent, representing the estimated pro rata share of the cost of general government paid from the General Revenue Fund, is hereby appropriated from all income of a revenue nature deposited in all trust funds except those enumerated in s. 215.22. Income of a revenue nature shall include all ea…
Fla. Stat. § 215.211
Service charge; elimination or reduction for specified proceeds
(1) Notwithstanding the provisions of s. 215.20(1) and former s. 215.20(3), the service charge provided in s. 215.20(1) and former s. 215.20(3), which is deducted from the proceeds of the taxes distributed under ss. 206.606(1), 207.026, 212.0501(6), and 319.32(5), shall be eliminated beginning July 1, 2000.(2) Notwiths…
Fla. Stat. § 215.22
Certain income and certain trust funds exempt
(1) The following income of a revenue nature or the following trust funds shall be exempt from the appropriation required by s. 215.20(1):(a) Student financial aid or prepaid tuition receipts.(b) Trust funds administered by the Department of the Lottery.(c) Departmental administrative assessments for administrative div…
Fla. Stat. § 215.23
When contributions to be made
The deductions required by s. 215.20 shall be paid into the appropriate fund by the Chief Financial Officer for quarterly periods ending March 31, June 30, September 30, and December 31 of each year, and when so paid shall thereupon become a part of that fund to be accounted for and disbursed as provided by law.
Page 1 of 7Next →