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Part I - General Accounting Requirements (Ss. 1010.01-1010.11)
1010.01 - Uniform records and accounts. - (1)(a) The financial records and accounts of each school district,...
1010.011 - Definition. - History.—s. 527, ch. 2002-387; s. 143, ch. 2007-217.
1010.02 - Financial accounting and expenditures. - (1) All funds accruing to a school district or a...
1010.03 - Delinquent accounts. - (1) Shall exert every effort to collect all delinquent accounts....
1010.04 - Purchasing. - (1)(a) Purchases and leases by school districts and Florida College...
1010.05 - Federal grants; maximization of indirect cost allowance. - History.—s. 531, ch. 2002-387; ss. 4, 79, ch. 2002-402.
1010.06 - Indirect cost limitation. - History.—s. 23, ch. 2009-59; s. 153, ch. 2011-5.
1010.07 - Bonds or insurance required. - (1) Each district school board, Florida College System institution board...
1010.08 - Promotion and public relations; funding. - History.—s. 533, ch. 2002-387; s. 155, ch. 2011-5.
1010.09 - Direct-support organizations. - (1) School district and Florida College System institution direct-support organizations...
1010.11 - Electronic transfer of funds. - History.—s. 535, ch. 2002-387; s. 24, ch. 2009-59; s. 157,...
Part II - Financial Reporting (Ss. 1010.20-1010.25)
1010.20 - Cost accounting and reporting for school districts. - (1) COST ACCOUNTING.—Each school district shall account for expenditures of...
1010.21 - Indirect costs. - History.—s. 538, ch. 2002-387.
1010.215 - Educational funding accountability. - (1) As used in this section, the term: (a) “Administrative...
1010.22 - Cost accounting and reporting for workforce education. - (1) Each school district and each Florida College System institution...
1010.23 - Cost accounting and reporting for Florida College System institutions. - History.—s. 541, ch. 2002-387; s. 159, ch. 2011-5.
1010.24 - Cost accounting and reporting for universities. - History.—s. 542, ch. 2002-387.
1010.25 - Foreign gift reporting. - (1) As used in this section, the term: (a) “Affiliate...
Part III - Audit Requirements and Procedures (Ss. 1010.30-1010.36)
1010.30 - Audits required. - (1) School districts, Florida College System institutions, and other institutions...
1010.305 - Audit of student enrollment. - (1) The Auditor General shall periodically examine the records of...
1010.33 - Financial and performance audits. - History.—s. 546, ch. 2002-387; s. 161, ch. 2011-5.
1010.34 - Audits of direct-support organizations. - History.—s. 547, ch. 2002-387; s. 162, ch. 2011-5.
1010.35 - Screening foreign researchers. - (1) Each state university or entity listed in subpart A....
1010.36 - Foreign travel; research institutions. - (1) By January 1, 2022, each state university or entity...
Part IV - Provisions Relating to Bonding (Ss. 1010.40-1010.62)
1010.40 - Proposals for issuing bonds. - History.—s. 549, ch. 2002-387.
1010.41 - Procedure of district school boards with reference to proposals for issuing bonds. - (1) The district school board, after considering recommendations submitted by...
1010.42 - Publication of resolution. - History.—s. 551, ch. 2002-387.
1010.43 - Notice of election; qualifications of electors. - History.—s. 552, ch. 2002-387.
1010.44 - Conduct of election; form of ballot; appointment of inspectors; canvassing returns. - History.—s. 553, ch. 2002-387.
1010.45 - Result of election held. - History.—s. 554, ch. 2002-387.
1010.46 - If election adverse, no second election within 6 months. - History.—s. 555, ch. 2002-387.
1010.47 - Receiving bids and sale of bonds. - (1) If the issuance of bonds is authorized at the...
1010.48 - Bidders to give security. - History.—s. 557, ch. 2002-387.
1010.49 - Form and denomination of bonds. - History.—s. 558, ch. 2002-387; s. 1, ch. 2012-52.
1010.50 - Investment of fiduciary funds in bonds; security for deposit of public funds. - History.—s. 559, ch. 2002-387.
1010.51 - Records to be kept and reports to be made. - History.—s. 560, ch. 2002-387.
1010.52 - Bonds may be validated; validity of bonds. - History.—s. 561, ch. 2002-387.
1010.53 - Proceeds; how expended. - (1) The district school board shall deposit, or cause to...
1010.54 - Disposition of surplus of bond issue. - History.—s. 563, ch. 2002-387.
1010.55 - Additional bond issues. - History.—s. 564, ch. 2002-387.
1010.56 - Board of Administration to act as fiscal agent in issuance and sale of motor vehicle anticipation certificates. - (1) In aid of the provisions of s. 18, Art....
1010.57 - Bonds payable from motor vehicle license tax funds; instruction units computed. - (1) For the purpose of administering the provisions of s....
1010.58 - Procedure for determining number of instruction units for Florida College System institutions. - (1) One unit for each 12 full-time equivalent students at...
1010.59 - Interest rates. - History.—s. 568, ch. 2002-387.
1010.62 - Revenue bonds and debt. - (1) As used in this section, the term: (a) “Auxiliary...
Part V - Trust Funds (Ss. 1010.70-1010.86)
1010.70 - Educational Enhancement Trust Fund. - History.—s. 581, ch. 2002-387; s. 2, ch. 2003-406; s. 3,...
1010.71 - State School Trust Fund. - (1) The State School Trust Fund shall be derived from...
1010.73 - State Student Financial Assistance Trust Fund. - (1) The State Student Financial Assistance Trust Fund is hereby...
1010.731 - Student Loan Guaranty Reserve Trust Fund. - History.—s. 585, ch. 2002-387.
1010.74 - Educational Certification and Services Trust Fund. - History.—s. 586, ch. 2002-387; s. 1967, ch. 2003-261.
1010.75 - Teacher Certification Examination Trust Fund. - History.—s. 587, ch. 2002-387; s. 1968, ch. 2003-261; s. 64,...
1010.80 - Educational Media and Technology Trust Fund. - History.—s. 592, ch. 2002-387.
1010.81 - Education Working Capital Trust Fund. - History.—s. 593, ch. 2002-387; s. 17, ch. 2013-45.
1010.82 - Textbook Bid Trust Fund. - History.—s. 594, ch. 2002-387; s. 97, ch. 2012-5.
1010.83 - Institutional Assessment Trust Fund. - (1) Chapter 99-32, Laws of Florida, re-created the Institutional Assessment...
1010.85 - Phosphate Research Trust Fund. - History.—s. 597, ch. 2002-387.
1010.86 - Administration of the Capital Improvement Fee Trust Fund. - History.—s. 598, ch. 2002-387; s. 3, ch. 2015-7.