6A-14.072. Financial Records and Reports  


Effective on Tuesday, April 30, 2024
  • 1(1) Each Florida College System institution shall keep financial records according to the Department of Education publication, “Accounting Manual for Florida’s College System,” (26http://www.flrules.org/Gateway/reference.asp?No=Ref-1657128) effective April 2024, incorporated herein by reference. Copies may be obtained through the Division of Florida Colleges, Department of Education, 325 West Gaines Street, Tallahassee, Florida 32399-0400.

    56(2) Enrollment related financial records shall be kept for all instruction so as to facilitate verification, confirmation, and comparison.

    75(3) If financial reports are not received from a Florida College System institution when due, the Commissioner of Education may withhold apportionments of state funds to the college until the reports are received.

    108Rulemaking Authority 1101001.02(1), 1111010.01(1) FS. 113Law Implemented 1151001.02, 1161010.01 FS. 118History–New 12-19-74, Formerly 6A-8.11, Amended 12312-26-77, 7-2-79, 5-14-85, Formerly 6A-14.72, Amended 11-12-91, 7-7-92, 2-16-94, 12-18-94, 11-27-95, 11-13-96, 12-9-97, 5-18-99, 2-29-00, 7-30-01, 5-19-03, 7-20-04, 6-20-07, 4-30-24.