Florida Statutes
Chapter 216 - Planning and Budgeting
216.301 - Appropriations; Undisbursed Balances.



(1)(a) As of June 30th of each year, for appropriations for operations only, each department and the judicial branch shall identify in the state’s financial system any incurred obligation which has not been disbursed, showing in detail the commitment or to whom obligated and the amounts of such commitments or obligations. Any appropriation not identified as an incurred obligation effective June 30th shall revert to the fund from which it was appropriated and shall be available for reappropriation by the Legislature.
(b) The undisbursed release balance of any authorized appropriation, except an appropriation for fixed capital outlay, for any given fiscal year remaining on June 30 of the fiscal year shall be carried forward in an amount equal to the incurred obligations identified in paragraph (a). Any such incurred obligations remaining undisbursed on September 30 shall revert to the fund from which appropriated and shall be available for reappropriation by the Legislature. The Chief Financial Officer will monitor changes made to incurred obligations prior to the September 30 reversion to ensure generally accepted accounting principles and legislative intent are followed.
(c) In the event an appropriate identification of an incurred obligation is not made and an incurred obligation is proven to be legal, due, and unpaid, then the incurred obligation shall be paid and charged to the appropriation for the current fiscal year of the state agency or judicial branch affected.
(d) Each department and the judicial branch shall maintain the integrity of the General Revenue Fund. Appropriations from the General Revenue Fund contained in the original approved budget may be transferred to the proper trust fund for disbursement. Any reversion of appropriation balances from programs which receive funding from the General Revenue Fund and trust funds shall be transferred to the General Revenue Fund within 15 days after such reversion, unless otherwise provided by federal or state law, including the General Appropriations Act. The Executive Office of the Governor or the Chief Justice of the Supreme Court shall determine the state agency or judicial branch programs which are subject to this paragraph. This determination shall be subject to the legislative consultation and objection process in this chapter. The Education Enhancement Trust Fund shall not be subject to the provisions of this section.


(2)(a) The balance of any appropriation for fixed capital outlay which is not disbursed but expended, contracted, or committed to be expended prior to February 1 of the second fiscal year of the appropriation, or the third fiscal year if it is for an educational facility as defined in chapter 1013 or for a construction project of a state university, shall be certified by the head of the affected state agency or judicial branch on February 1 to the Executive Office of the Governor, showing in detail the commitment or to whom obligated and the amount of the commitment or obligation. The Executive Office of the Governor for the executive branch and the Chief Justice for the judicial branch shall review and approve or disapprove, consistent with criteria jointly developed by the Executive Office of the Governor and the legislative appropriations committees, the continuation of such unexpended balances. The Executive Office of the Governor shall, no later than February 28 of each year, furnish the Chief Financial Officer, the legislative appropriations committees, and the Auditor General a report listing in detail the items and amounts reverting under the authority of this subsection, including the fund to which reverted and the agency affected.
(b) The certification required in this subsection shall be in the form and on the date approved by the Executive Office of the Governor. Any balance that is not certified shall revert to the fund from which it was appropriated and be available for reappropriation.
(c) The balance of any appropriation for fixed capital outlay certified forward under paragraph (a) which is not disbursed but expended, contracted, or committed to be expended prior to the end of the second fiscal year of the appropriation, or the third fiscal year if it is for an educational facility as defined in chapter 1013 or for a construction project of a state university, and any subsequent fiscal year, shall be certified by the head of the affected state agency or the legislative or judicial branch on or before August 1 of each year to the Executive Office of the Governor, showing in detail the commitment or to whom obligated and the amount of such commitment or obligation. On or before September 1 of each year, the Executive Office of the Governor shall review and approve or disapprove, consistent with legislative policy and intent, any or all of the items and amounts certified by the head of the affected state agency and shall approve all items and amounts certified by the Chief Justice of the Supreme Court and by the legislative branch and shall furnish the Chief Financial Officer, the legislative appropriations committees, and the Auditor General a detailed listing of the items and amounts approved as legal encumbrances against the undisbursed balances of such appropriations. If such certification is not made and the balance of the appropriation has reverted and the obligation is proven to be legal, due, and unpaid, the obligation shall be presented to the Legislature for its consideration.

History.—s. 31, ch. 69-106; s. 8, ch. 69-82; s. 19, ch. 71-354; s. 5, ch. 75-243; s. 19, ch. 77-352; s. 16, ch. 81-169; s. 22, ch. 83-49; s. 9, ch. 83-332; s. 65, ch. 87-548; s. 9, ch. 90-203; s. 89, ch. 91-45; s. 25, ch. 91-109; s. 73, ch. 92-142; s. 26, ch. 95-269; s. 923, ch. 2002-387; s. 250, ch. 2003-261; ss. 39, 40, ch. 2005-152; s. 36, ch. 2006-122.

Structure Florida Statutes

Florida Statutes

Title XIV - Taxation and Finance

Chapter 216 - Planning and Budgeting

216.011 - Definitions.

216.0111 - State Agency Contracts; Required Information to Be Provided to Department of Financial Services.

216.0113 - Preferred Pricing Clauses in State Contracts; Compliance Required.

216.012 - Long-Range Financial Outlook.

216.013 - Long-Range Program Plan.

216.015 - Capital Facilities Planning and Budgeting Process.

216.0152 - Inventory of State-Owned Facilities or State-Occupied Facilities.

216.0153 - Comprehensive State-Owned Real Property System.

216.0158 - Assessment of Facility Needs.

216.016 - Evaluation of Plans; Determination of Financing Method.

216.023 - Legislative Budget Requests to Be Furnished to Legislature by Agencies.

216.0236 - Agency Fees for Regulatory Services or Oversight; Criteria.

216.031 - Target Budget Request.

216.043 - Budgets for Fixed Capital Outlay.

216.044 - Budget Evaluation by Department of Management Services.

216.0442 - Truth in Bonding; Definitions; Summary of State Debt; Statement of Proposed Financing; Truth-in-Bonding Statement.

216.052 - Community Budget Requests; Appropriations.

216.053 - Summary Information in the General Appropriations Act; Construction of Such Information.

216.065 - Fiscal Impact Statements on Actions Affecting the Budget.

216.071 - Reports of Legislature.

216.081 - Data on Legislative and Judicial Branch Expenses.

216.102 - Filing of Financial Information; Handling by Chief Financial Officer; Penalty for Noncompliance.

216.103 - Agencies Receiving Federal Funds; Designation of Coordinating Official; Duties.

216.121 - Information to Be Furnished to the Executive Office of the Governor.

216.131 - Public Hearings on Legislative Budgets.

216.133 - Definitions; Ss. 216.133-216.138.

216.134 - Consensus Estimating Conferences; General Provisions.

216.135 - Use of Official Information by State Agencies and the Judicial Branch.

216.136 - Consensus Estimating Conferences; Duties and Principals.

216.1366 - Contract Terms.

216.137 - Sessions of Consensus Estimating Conferences; Workpapers.

216.138 - Authority to Request Additional Analysis of Legislative Proposals.

216.141 - Budget System Procedures; Planning and Programming by State Agencies.

216.151 - Duties of the Executive Office of the Governor.

216.162 - Governor’s Recommended Budget to Be Furnished Legislature; Copies to Members.

216.163 - Governor’s Recommended Budget; Form and Content; Declaration of Collective Bargaining Impasses.

216.164 - Governor’s Recommended Budget; Supporting Information.

216.165 - Governor’s Recommended Revenues.

216.166 - Governor’s Recommended Revenues; Supporting Information.

216.167 - Governor’s Recommendations.

216.168 - Governor’s Amended Revenue or Budget Recommendations; Optional and Mandatory.

216.172 - Meetings of Legislative Appropriations Committees.

216.176 - Truth in Budgeting.

216.177 - Appropriations Acts, Statement of Intent, Violation, Notice, Review and Objection Procedures.

216.178 - General Appropriations Act; Format; Procedure.

216.179 - Reinstatement of Vetoed Appropriations by Administrative Means Prohibited.

216.181 - Approved Budgets for Operations and Fixed Capital Outlay.

216.1811 - Approved Operating Budgets and Appropriations for the Legislative Branch.

216.1815 - Agency Incentive and Savings Program.

216.182 - Approval of Fixed Capital Outlay Program Plan.

216.1826 - Activity-Based Planning and Budgeting.

216.1827 - Requirements for Performance Measures and Standards.

216.192 - Release of Appropriations; Revision of Budgets.

216.195 - Impoundment of Funds; Restricted.

216.201 - Services of Executive Office of the Governor to Be Available to Legislature.

216.212 - Budgets for Federal Funds; Restrictions on Expenditure of Federal Funds.

216.216 - Court Settlement Funds Negotiated by the State.

216.221 - Appropriations as Maximum Appropriations; Adjustment of Budgets to Avoid or Eliminate Deficits.

216.222 - Budget Stabilization Fund; Criteria for Withdrawing Moneys.

216.231 - Release of Certain Classified Appropriations.

216.241 - Initiation or Commencement of New Programs; Approval; Expenditure of Certain Revenues.

216.251 - Salary Appropriations; Limitations.

216.262 - Authorized Positions.

216.271 - Revolving Funds.

216.272 - Working Capital Trust Funds.

216.273 - Administered Funds Trust Fund.

216.275 - Clearing Accounts.

216.292 - Appropriations Nontransferable; Exceptions.

216.301 - Appropriations; Undisbursed Balances.

216.311 - Unauthorized Contracts in Excess of Appropriations; Penalty.

216.313 - Contract Appropriation; Requirements.

216.321 - Construction of Chapter 216 as Unauthorized Expenditures and Disbursements.

216.345 - Professional or Other Organization Membership Dues; Payment.

216.347 - Disbursement of Grants and AIDS Appropriations for Lobbying Prohibited.

216.3475 - Maximum Rate of Payment for Services Funded Under General Appropriations Act or Awarded on a Noncompetitive Basis.

216.348 - Fixed Capital Outlay Grants and AIDS Appropriations to Certain Nonprofit Entities.

216.351 - Subsequent Inconsistent Laws.