Florida Regulations 6A-14.072: Financial Records and Reports
Current as of: 2024 | Check for updates
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(1) Each community college shall keep financial records according to the Department of Education publication, “”Accounting Manual for Florida’s Public Community Colleges, 2007,”” incorporated herein by reference. Copies may be obtained through the Division of Community Colleges, Department of Education, 325 West Gaines Street, Tallahassee, Florida 32399-0400.
(2) Enrollment related financial records shall be kept for all instruction so as to facilitate verification, confirmation, and comparison.
(3) If financial reports are not received from a community college when due, the Chancellor, as delegate of the Commissioner of Education, may withhold apportionments of state funds to the college until the reports are received.
Rulemaking Authority Florida Statutes § 1001.02(1), 1010.01(1) FS. Law Implemented 1001.02, 1010.01 FS. History-New 12-19-74, Formerly 6A-8.11, Amended 12-26-77, 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.
(3) If financial reports are not received from a community college when due, the Chancellor, as delegate of the Commissioner of Education, may withhold apportionments of state funds to the college until the reports are received.
Rulemaking Authority Florida Statutes § 1001.02(1), 1010.01(1) FS. Law Implemented 1001.02, 1010.01 FS. History-New 12-19-74, Formerly 6A-8.11, Amended 12-26-77, 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.