Section 215.89, Florida Statutes requires the Chief Financial Officer (CFO) to recommend uniform charts of accounts for reporting of financial information of state agencies, local governments, educational entities, and entities of higher education. The recommendations are to be submitted to the Governor, the President of the Senate and the Speaker of the House of Representatives by January 15, 2014. Table A provides a listing of all the reporting entities that are included in this legislation.
State Agencies - authority is in Section 215.93, F.S., the CFO’s Division of Accounting and Auditing updates the FLAIR Manual and issues memorandums.
Local Governments - authority is in Section 218.33, F. S., the CFO’s Division of Accounting and Auditing updates the Charts of Accounts and Uniform Accounting Systems Manual for local governments. The current manual is broken into three parts: counties, cities, and special districts/other reporting entities.
Educational Entities/Higher Ed - authority is in Section 1010.01, F.S., the Department of Education (DOE) maintains the “Financial and Program Cost Accounting and Reporting for Florida Schools (Redbook)” manual that has been incorporated in rule. The State Board of Education approves the manual for school districts, community colleges, other applicable educational entities; Board of Governors approves the manual for state universities. Note: Manual must be compatible with US DOE’s manual.
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