Transfer of funds from the debt service funds to other funds is not authorized. Transfer of funds from the unexpended plant fund to other funds is not authorized except when approved by the State Board of Education to return funds temporarily advanced to encumber projects authorized and budgeted to be funded from state allocations of construction funds including proceeds from the sale of bonds in accordance with Fla. Const. Art. XII, § 9(d). Such funds shall be returned the same fiscal year the funds against which the advance was made are received.
Rulemaking Authority 1001.02, 1010.02 FS. Law Implemented 1001.02, 1010.02 FS. History-New 12-19-74, Formerly 6A-8.15, Amended 12-26-77, 3-8-83, 4-30-85, Formerly 6A-14.715.

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Terms Used In Florida Regulations 6A-14.0715

  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.