Florida Administrative Code
6 - DEPARTMENT OF EDUCATION
6A - State Board of Education
Chapter 6A-14 - COMMUNITY COLLEGES
Section 6A-14.072 - Financial Records and Reports
Current through Reg. 50, No. 187; September 24, 2024
(1) Each Florida College System institution shall keep financial records according to the Department of Education publication, "Accounting Manual for Florida's College System," (http://www.flrules.org/Gateway/reference.asp?No=Ref-16571) 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.
(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 Florida College System institution when due, the Commissioner of Education may withhold apportionments of state funds to the college until the reports are received.
Rulemaking Authority 1001.02(1), 1010.01(1) FS. Law Implemented 1001.02, 1010.01 FS.
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.