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Florida Administrative Code (Last Updated: April 18, 2024) |
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69. Department of Financial Services |
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69I. Division of Accounting and Auditing |
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69I-23. Revolving Funds |
1For purposes of this chapter, the following terms shall have the meaning indicated:
14(1) Revolving Fund. Revolving fund includes the following funds maintained outside the State Treasury:
28(a) Any fund, except an authorized clearing fund or other fund specifically provided by law, maintained by an agency outside the State Treasury at a financial institution which is used to make disbursements on behalf of that agency or the state;
69(b) Any imprest fund maintained as cash-on-hand by an agency and used to make disbursements, or
85(c) Any imprest fund maintained as cash-on-hand by an agency for the purpose of making change for cash payments received by the agency for goods or services.
112(2) Agency. Agency means any state agency, bureau, commission, board, department or institution required to maintain all or part of their funds in the State Treasury.
138(3) Department. Department means the Department of Financial Services, Division of Accounting and Auditing, Bureau of Financial Reporting.
156Rulemaking Authority 15817.14, 15917.29 FS. 161Law Implemented 16317.14, 16417.29, 16517.58, 16617.65, 167216.271 FS. 169History–New 3-24-88, Amended 11-20-94, 5-12-97, Formerly 3A-23.002, Amended 9-20-17, 8-8-23.
