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2024 Florida Statutes
SECTION 02
Financial accounting and expenditures.
Financial accounting and expenditures.
1010.02 Financial accounting and expenditures.—
(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 Board of Education rule and as follows:
1. A school district identified as having a financial concern may be required to submit monthly financial reports.
2. A school district not identified as having a financial concern may not be required to submit financial reports more than once every quarter.
(b) The State Board of Education shall adopt rules to establish criteria for determining the financial status of school districts for the purpose of financial reporting.
(2) All funds accruing to a state university must be received, accounted for, and expended in accordance with law and rules of the Board of Governors.
History.—s. 528, ch. 2002-387; s. 144, ch. 2007-217; s. 150, ch. 2011-5; s. 13, ch. 2024-159.