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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-51. Bureau Of Local Government Finance |
1For the purposes of this chapter, the following terms shall have the meaning indicated:
15(1) “Constitutional officer” means any county fee officer or county officer required to file financial reports with his Board of County Commissioners or the Department pursuant to Chapter 116 or 218, F.S.
47(2) “Department” means the Bureau of Accounting, Division of Accounting and Auditing, Department of Financial Services.
63(3) “Independent special district” means an independent special district as defined in Section 76189.403(3), F.S.
78(4) “Reporting entity” means a unit of local government as defined in Section 91218.31(1), F.S., 93which is:
95(a) A primary government and all of its component units; or
106(b) An other stand alone government and all its component units,
117as those terms are defined in accordance with generally accepted accounting principles set forth in the Governmental Accounting and Financial Reporting Standards published by the Governmental Accounting Standards Board as of June 30, 1993.
151Rulemaking Authority 15317.29, 154218.33(2) FS. 156Law Implemented 158218.32(1)(b), 159218.33(2) FS. 161History–New 5-8-94, Amended 8-2-94, Formerly 3A-51.002.
