reglab/statecodes huggingface dataset:
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69I - Division of Accounting and Auditing › Chapter 69I-44 - MISCELLANEOUS DISBURSEMENTS › Section 69I-44.009 - Exhaustion of Fund

Current through Reg. 50, No. 138; July 16, 2024
It is understood and agreed by the landowners that the
				  obligations and responsibilities of the State under chapter 378, F.S., are
				  contingent upon the continued availability of legislatively appropriated funds
				  for such purpose.
Rulemaking Authority
					 17.29,
					 378.037(2) FS.
					 Law Implemented 378.037
					 FS.
New 8-9-83, Formerly 3A-44.09,
					 3A-44.009.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69I - Division of Accounting and Auditing › Chapter 69I-44 - MISCELLANEOUS DISBURSEMENTS › Section 69I-44.020 - Application for Refund of Taxes Paid

Current through Reg. 50, No. 138; July 16, 2024
(1)
				Authority to accept applications for a refund of monies paid into the State
				Treasury as provided by section
				 215.26, F.S., is herewith
				delegated to any state agency or the unit of the judicial branch, vested by law
				with the responsibility for the collection of any tax, license or account due,
				or to any state agency or the unit of the judicial branch, which has in fact
				collected any sum represented to be any tax, license or account due, as those
				terms are used in section
				 215.26, F.S.
(2) Applications for refunds under section
				 215.26, F.S., are to be filed
				initially with that state agency or the unit of the judicial branch,
				responsible for or which has collected such tax, license or account due or with
				the Chief Financial Officer. Applications filed with the Chief Financial
				Officer will automatically be forwarded to that state agency or the unit of the
				judicial branch, which initially collected or is responsible for the collection
				of any such tax, license or account due.
(3) Any such state agency or the unit of the
				judicial branch, receiving an application for refund as stated above shall
				proceed to review the same and to promptly make a determination, as provided by
				section  215.26(2),
				F.S., of the amount due, if any, under the applicable laws and in accordance
				with the rules of that agency.
(a) If that
				state agency or the unit of the judicial branch, approves the application, it
				shall voucher a request for warrant to the Chief Financial Officer with
				appropriate supporting documentation where required or necessary for proper
				audit and payment according to generally accepted auditing standards.
(b) If that state agency or the unit of the
				judicial branch, determines that the application should be wholly or partially
				denied, it shall so notify the applicant of its determination and notify the
				applicant that he has thirty (30) days within which to file an action in
				circuit court or to appeal the denial to the district court of appeals pursuant
				to chapter 86 and section
				 120.68, F.S.,
				respectively.
(c) Should that state
				agency's or the unit of the judicial branch's denial of an application be
				subsequently reversed in whole or in part by final order of any proper court,
				after all further judicial remedies have been concluded or have been barred,
				such state agency or the unit of the judicial branch shall voucher any refund
				as is appropriate to the Chief Financial Officer for payment together with such
				supporting documentation as is appropriate and necessary for a proper audit
				according to generally accepted auditing standards.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69I - Division of Accounting and Auditing › Chapter 69I-44 - MISCELLANEOUS DISBURSEMENTS › Section 69I-44.021 - Claim for Funds Paid to the Chief Financial Officer pursuant to Section 43.19, 732.107, 733.816 or 744.534, Florida Statutes (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 17.29,
					 624.308(1),
					 717.138 FS. Law Implemented
					 17.05(1),
					 17.29,
					 43.19,
					 92.525,
					 215.965,
					 717.124,
					 732.107,
					 733.816,
					 744.534
					 FS.
New 11-22-09, Repealed
					 7-25-16.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69I - Division of Accounting and Auditing › Chapter 69I-51 - BUREAU OF LOCAL GOVERNMENT FINANCE › Section 69I-51.001 - Applicability

Current through Reg. 50, No. 138; July 16, 2024
The rules in this chapter shall govern the submission of
				  financial and other information required for the preparation of the Local
				  Government Financial Report.
Rulemaking Authority
					 17.29,
					 218.33(2) FS.
					 Law Implemented 218.32(1)(b),
					 218.33(2),
					 17.14
					 FS.
New 5-28-81, Amended 10-14-81, Formerly 3A-51.01, Amended
					 5-8-94, Formerly 3A-51.001.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69I - Division of Accounting and Auditing › Chapter 69I-51 - BUREAU OF LOCAL GOVERNMENT FINANCE › Section 69I-51.0012 - Uniform Classification of Accounts for Units of Local Government

Current through Reg. 50, No. 138; July 16, 2024
(1) Pursuant to Section
				 218.33, F.S., the Department of
				Financial Services has authorized a uniform classification of accounts for use
				by local governmental entities. The aforementioned uniform classification of
				accounts, as organized under the Department's "Uniform Accounting System
				Manual, 2014 Edition,"
http://www.flrules.org/Gateway/reference.asp?No=Ref-05731
,
				provides detailed guidance regarding the required reporting by local
				governmental entities of their respective assets, deferred outflows of
				resources, liabilities, deferred inflows of resources, revenues, and
				expenditures.
(2) The "Uniform
				Accounting System Manual, 2014 Edition," is incorporated by reference herein
				and is available online at the Department's website at
http://www.myfloridacfo.com/Division/AA/Manuals/default.htm
.
Rulemaking Authority
					 17.14,
					 17.29,
					  29.008 5(3),
					 218.33(2) FS.
					 Law Implemented 29.008,
					  29.0085,
					  129.01,
					  218.32,
					  218.33(2) 
					 FS.
New 12-3-82, Formerly 3A-61.011, Amended 7-9-84, Formerly
					 3A-61.012, Amended 7-30-86, 1-30-89, 7-15-96, Formerly 3A-61.0012,
					  69I-61.0012, Amended
					 9-6-15.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69I - Division of Accounting and Auditing › Chapter 69I-51 - BUREAU OF LOCAL GOVERNMENT FINANCE › Section 69I-51.002 - Definitions

Current through Reg. 50, No. 138; July 16, 2024
For the purposes of this chapter, the following terms shall
				  have the meaning indicated:
(1)
				"Constitutional officer" means any county fee officer or county officer
				required to file financial reports with his Board of County Commissioners or
				the Department pursuant to chapter 116 or 218, F.S.
(2) "Department" means the Bureau of
				Accounting, Division of Accounting and Auditing, Department of Financial
				Services.
(3) "Independent special
				district" means an independent special district as defined in section
				 189.403(3),
				F.S.
(4) "Reporting entity" means a
				unit of local government as defined in section
				 218.31(1),
				F.S., which is:
(a) A primary government and
				all of its component units; or
(b)
				An other stand alone government and all its component units,
as those terms are defined in accordance with generally
				  accepted accounting principles set forth in the Governmental Accounting and
				  Financial Reporting Standards published by the Governmental Accounting
				  Standards Board as of June 30, 1993.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69I - Division of Accounting and Auditing › Chapter 69I-51 - BUREAU OF LOCAL GOVERNMENT FINANCE › Section 69I-51.003 - Procedures for Local Government Electronic Reporting

Current through Reg. 50, No. 138; July 16, 2024
(1) The Department shall annually provide
				notice of the beginning of the new annual financial reporting cycle through the
				Bureau of Local Government's ListServ mailing list. The government entities
				referenced in subsection (2), below, shall register on the Bureau's ListServ to
				receive this notice by accessing the Department's website at
www.myfloridacfo.com/aadir/localgov/
and completing the ListServ application. The notice shall include the Bureau of
				Local Government's website address where all government entities required to
				file the annual financial report shall have access to the electronic submission
				program, LOGER (Local Government Electronic Reporting).
(2) The following government entities shall
				complete and electronically submit the annual financial report to the
				Department through the LOGER program:
(a) Each
				local government entity that is determined to be a reporting entity, as defined
				by generally accepted accounting principles;
(b) Each independent special district as
				defined in section  189.403, F.S., regardless of its
				existence as a component unit of another local government.
(c) Each regional planning council created
				under section  186.504, F.S.
(d) Each local government finance commission,
				board, or council.
(e) Each
				municipal power corporation created as a separate legal or administrative
				entity by interlocal agreement under section
				 163.01(7),
				F.S.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69I - Division of Accounting and Auditing › Chapter 69I-51 - BUREAU OF LOCAL GOVERNMENT FINANCE › Section 69I-51.004 - Determination of Reporting Entity

Current through Reg. 50, No. 138; July 16, 2024
(1) The
				determination of the reporting entity and the component units included in the
				reporting entity shall be determined by the unit of local government in
				accordance with generally accepted accounting principles set forth in the
				Governmental Accounting and Financial Reporting Standards published by the
				Governmental Accounting Standards Board as of June 30, 1997.
(2) In the event of a dispute between units
				of local government on the issue of Reporting Entity, the determination shall
				be made by the Department.
Rulemaking Authority
					 17.29,
					 218.33(2) FS.
					 Law Implemented 218.32(1)(b),
					 218.33(2)
					 FS.
New 5-8-94, Amended 8-2-94, 1-27-98, Formerly
					 3A-51.004.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69I - Division of Accounting and Auditing › Chapter 69I-52 - PUNITIVE DAMAGES › Section 69I-52.001 - Applicability and Purpose (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 17.29 FS. Law Implemented
					 768.73
					 FS.
New 10-11-93, Formerly 3A-52.001, Repealed
					 3-13-13.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69I - Division of Accounting and Auditing › Chapter 69I-52 - PUNITIVE DAMAGES › Section 69I-52.002 - Definitions (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 17.29 FS. Law Implemented
					 768.73
					 FS.
New 10-11-93, Formerly 3A-52.002, Repealed
					 3-13-13.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69I - Division of Accounting and Auditing › Chapter 69I-52 - PUNITIVE DAMAGES › Section 69I-52.003 - Department Address for Document Delivery (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 17.29 FS. Law Implemented
					 768.73
					 FS.
New 10-11-93, Formerly 3A-52.003, Repealed
					 3-13-13.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69I - Division of Accounting and Auditing › Chapter 69I-52 - PUNITIVE DAMAGES › Section 69I-52.004 - Collection of Statutory Share (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 17.29 FS. Law Implemented
					 17.04,
					 17.0415,
					 17.20,
					 768.73
					 FS.
New 10-11-93, Formerly 3A-52.004, Repealed
					 3-13-13.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69I - Division of Accounting and Auditing › Chapter 69I-52 - PUNITIVE DAMAGES › Section 69I-52.005 - Final Judgments Awarding Punitive Damages (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 17.29 FS. Law Implemented
					 768.73
					 FS.
New 10-11-93, Formerly 3A-52.005, Repealed
					 3-13-13.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69I - Division of Accounting and Auditing › Chapter 69I-52 - PUNITIVE DAMAGES › Section 69I-52.006 - Settlements by the Parties (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 17.29 FS. Law Implemented
					 17.04,
					 768.73
					 FS.
New 10-11-93, Formerly 3A-52.006, Repealed
					 3-13-13.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69I - Division of Accounting and Auditing › Chapter 69I-52 - PUNITIVE DAMAGES › Section 69I-52.007 - Payments to the Department (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 17.29 FS. Law Implemented
					 17.04,
					 768.73
					 FS.
New 10-11-93, Formerly 3A-52.007, Repealed
					 3-13-13.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69I - Division of Accounting and Auditing › Chapter 69I-61 - GENERALLY ACCEPTED ACCOUNTING PRINCIPLES › Section 69I-61.0012 - Uniform Classification of Accounts for Units of Local Government (Transferred)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 17.14,
					 17.29,
					 120.53(1),
					 218.33(2) FS.
					 Law Implemented  129.01,
					  218.32,
					  218.33(2) 
					 FS.
New 12-3-82, Formerly 3A-61.011, Amended 7-9-84, Formerly
					 3A-61.012, Amended 7-30-86, 1-30-89, 7-15-96, Formerly 3A-61.0012, Transferred
					 to  69I-51.0012.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69I - Division of Accounting and Auditing › Chapter 69I-69 - ADDITIONAL COURT COSTS › Section 69I-69.001 - Definitions

Current through Reg. 50, No. 138; July 16, 2024
For the purpose of this chapter, the following terms shall
				  have the meanings indicated:
(1)
				"Department of Financial Services" means the Bureau of Local Government,
				Division of Accounting and Auditing, which is the organizational unit delegated
				responsibility for receiving Reports by the State's Chief Financial
				Officer.
(2) "Report" means the
				Statement of County Funded Court-Related Functions Report.
(3) "Statement" means the Statement of
				Compliance prepared by the county's independent certified public accountant
				attesting that the Report is in compliance with sections
				 29.008 and
				 29.0085,
				F.S.
Rulemaking Authority
					 17.29,
					 29.0085(3) FS.
					 Law Implemented 29.008,
					 29.0085
					 FS.
New 4-25-90, Amended 11-30-94, 5-12-97, Formerly 3A-69.001,
					 Amended 8-31-10.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69I - Division of Accounting and Auditing › Chapter 69I-69 - ADDITIONAL COURT COSTS › Section 69I-69.002 - Statement of County Funded Court-Related Functions (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 17.29,
					 29.0085(3) FS.
					 Law Implemented 29.008,
					 29.0085
					 FS.
New 4-25-90, Amended 11-30-94, 1-7-98, Formerly 3A-69.002,
					 Amended 8-31-10, Repealed 6-3-21.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69I - Division of Accounting and Auditing › Chapter 69I-69 - ADDITIONAL COURT COSTS › Section 69I-69.003 - Additional Auditing Procedures

Current through Reg. 50, No. 138; July 16, 2024
(1) If the
				Chief Financial Officer determines that additional auditing procedures are
				necessary because (a) the county failed to submit timely its annual report; (b)
				discrepancies were noted by the independent certified public accountant; or (c)
				the county failed to file the certified public accountant Statement of
				Compliance before January 31; the Chief Financial Officer, upon thirty (30)
				days prior written notice and in the absence of any correction by the county of
				any such failure, shall assign his or her personnel or contract for any and all
				necessary services to bring the county into compliance. The costs incurred by
				the Chief Financial Officer must be paid within ninety (90) days by the county
				upon certification by the Chief Financial Officer.
(2) If the Chief Financial Officer elects to
				utilize the services of an independent contractor to perform auditing
				procedures under this rule, the Chief Financial Officer may require the county
				to make direct payments to the contractor.
Rulemaking Authority
					 17.29,
					 29.0085(5) FS.
					 Law Implemented 29.008,
					 29.0085
					 FS.
New 4-25-90, Formerly 3A-69.003, Amended
					 8-31-10.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69I - Division of Accounting and Auditing › Chapter 69I-69 - ADDITIONAL COURT COSTS › Section 69I-69.004 - Priority for Allocation of Funds (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 17.29,
					 27.3455(8) FS.
					 Law Implemented 27.3455
					 FS.
New 4-25-90, Amended 11-30-94, 5-12-97, Formerly 3A-69.004,
					 Repealed 8-31-10.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69I - Division of Accounting and Auditing › Chapter 69I-71 - ADJUSTMENT FOR UNACCOUNTED FOR PROPERTY AND ADJUSTMENT, SETTLEMENT AND RECOVERY OF ACCOUNTS RECEIVABLE OF LOCAL GOVERNMENTAL UNITS › Section 69I-71.001 - Applicability

Current through Reg. 50, No. 138; July 16, 2024
These rules govern the adjustment of the property records for
				  unaccounted for property and the adjustment, settlement and recovery of
				  accounts receivable of governmental units for only that property and accounts
				  receivable which have been reported to the Department.
Rulemaking Authority
					 17.29 FS. Law Implemented
					 17.041
					 FS.
New 2-23-95, Formerly
					 3A-71.001.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69I - Division of Accounting and Auditing › Chapter 69I-71 - ADJUSTMENT FOR UNACCOUNTED FOR PROPERTY AND ADJUSTMENT, SETTLEMENT AND RECOVERY OF ACCOUNTS RECEIVABLE OF LOCAL GOVERNMENTAL UNITS › Section 69I-71.002 - Definitions

Current through Reg. 50, No. 138; July 16, 2024
As used in these rules, the following terms shall
				  apply:
(1) "Accounts receivable" means
				any claim for funds, moneys or other property which is required by generally
				accepted accounting principles, as defined by Statement On Auditing Standards
				No. 69 (January 1992) applicable to state and local governments and published
				by the American Institute of Certified Public Accountants, to be recorded as a
				receivable in the records of a governmental unit.
(2) "Custodian" means the person to whom the
				custody of property owned by the governmental unit has been delegated by the
				governmental unit. In each county, the sheriff shall be the custodian of
				property of the sheriff.
(3)
				"Department" means the Department of Financial Services, Division of Accounting
				and Auditing.
(4) "Governmental
				unit" means the governing board, commission or authority of a county, district
				school board, community college district, or special district as defined in
				section  189.403, Florida Statutes. For
				purposes of adjustment for unaccounted for property of the sheriff of the
				county, "governmental unit" means the sheriff of the county. For purposes of
				rules  69I-71.004 and
				 69I-71.005, F.A.C.,
				"governmental unit" does not include a community college district.
(5) "Property" means fixtures and other
				tangible personal property as defined in section
				 274.02, F.S.
(6) "Reported to the Department" means the
				receipt by the Department of a written description of the unaccounted for
				property or accounts receivable of a governmental unit. With regard to
				unaccounted for property, the written description must include the property
				control number or other means to identify the property in the records of the
				governmental unit. With regard to accounts receivable, the written description
				must provide the name of the obligor, the nature of the obligation, and the
				amount of the accounts receivable of the governmental unit.
(7) "Resolution" means the written expression
				of the sheriff or the governing board, commission, or authority of a
				governmental unit to request approval from the Department to adjust the
				property records or to settle accounts receivable pursuant to section
				 17.041, F.S.
(8) "Unaccounted for property" means property
				of a governmental unit that cannot be physically located by the governmental
				unit and which has not been disposed of otherwise in a manner authorized by
				law.
Rulemaking Authority
					 17.29 FS. Law Implemented
					 17.041
					 FS.
New 2-23-95, Formerly
					 3A-71.002.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69I - Division of Accounting and Auditing › Chapter 69I-71 - ADJUSTMENT FOR UNACCOUNTED FOR PROPERTY AND ADJUSTMENT, SETTLEMENT AND RECOVERY OF ACCOUNTS RECEIVABLE OF LOCAL GOVERNMENTAL UNITS › Section 69I-71.004 - Procedures for Adjustment, Settlement and Recovery of Accounts Receivable

Current through Reg. 50, No. 138; July 16, 2024
(1) Each governmental unit shall be
				responsible for securing full payment for all accounts receivable due to the
				governmental unit.
(2) Upon
				accounts receivable being reported to the Department, the Department will
				notify the governmental unit in writing and direct the governmental unit's
				attorney to represent the governmental unit in enforcing settlement, subject to
				approval by the Department, or payment of the accounts receivable pursuant to
				section  17.041(2),
				F.S.
(3) Approval by the Department
				is not required for the adjustment or settlement by a governmental unit for
				less than the full amount due for accounts receivable that have not been
				reported to the Department. Governmental units should establish proper controls
				and procedures for adjustment and settlement of accounts receivable for less
				than the full amounts due.
(4)
				Accounts receivable that have been reported to the Department may be adjusted
				or settled by a governmental unit for less than the full amount due only upon
				the prior approval of the Department when the request for approval contains
				information which shows that the governmental unit made a reasonable effort to
				collect the accounts receivable and that the expenditure of additional
				resources of the governmental unit to attempt to collect the accounts
				receivable would not be in its best interest.
(5) Requests to adjust or settle accounts
				receivable for less than the full amount due must be submitted to the
				Department in the form of a resolution stating that the proposed settlement is
				contingent upon the Department's approval. The resolution or a copy thereof
				must be submitted to the Department of Financial Services, Bureau of
				Accounting, 200 East Gaines Street, Tallahassee, Florida 32399-0354.
(6) Each resolution shall include the
				following information:
(a) The nature of the
				transaction or events that created the accounts receivable;
(b) A brief statement explaining why the
				adjustment or settlement is proper and is in the best interest of the
				governmental unit under the circumstances, including an explanation of how the
				adjustment or settlement amount was derived; and
(c) A brief description of steps taken by the
				governmental unit to collect the accounts receivable, including actions taken
				by the governmental unit's attorney. If no actions were taken by the attorney,
				an explanation must be provided.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69I - Division of Accounting and Auditing › Chapter 69I-71 - ADJUSTMENT FOR UNACCOUNTED FOR PROPERTY AND ADJUSTMENT, SETTLEMENT AND RECOVERY OF ACCOUNTS RECEIVABLE OF LOCAL GOVERNMENTAL UNITS › Section 69I-71.005 - Additional Collection Procedures

Current through Reg. 50, No. 138; July 16, 2024
If a governmental unit's attorney is unable to act, or is
				  unsuccessful in efforts to collect accounts receivable or account for property
				  which the governmental unit has requested approval of the Department to settle
				  or adjust, the Department will review the circumstances and, if it deems
				  further efforts would be cost effective, may:
(1) Place information, evidence, and
				documents applicable to the accounts receivable or unaccounted for property in
				the hands of the appropriate State Attorney for action he may deem proper;
				or
(2) Assign the accounts
				receivable to a collection agency; or
(3) Certify the accounts receivable or
				unaccounted for property to the Department of Legal Affairs to be prosecuted by
				the Department of Legal Affairs. Per diem, mileage, and other expenses of the
				Department of Legal Affairs resulting from such prosecution will be paid by the
				governmental unit when such per diem, mileage, and other expenses are approved
				by the Department.
Rulemaking Authority
					 17.29 FS. Law Implemented
					 17.041,
					 17.20
					 FS.
New 2-23-95, Formerly
					 3A-71.005.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69I - Division of Accounting and Auditing › Chapter 69I-72 - STATE-OWNED TANGIBLE PERSONAL PROPERTY › Section 69I-72.002 - Threshold for Recording Tangible Personal Property for Inventory Purposes

Current through Reg. 50, No. 138; July 16, 2024
All tangible personal property with a value or cost of $5,000
				  or more and having a projected useful life of one year or more shall be
				  recorded in the state's financial system as property for inventory purposes.
				  Any hardback book with a value or cost of $25 or more and having a useful life
				  of one year or more that is circulated to students or the general public, and
				  any hardback book with a value or cost of $250 or more that is not circulated
				  shall be recorded in the state's financial system as property for inventory
				  purposes. For the purpose of this rule chapter, "cost" is used if the property
				  is purchased and represents the purchase price of the property item; "value" is
				  used if the property is donated and represents the worth or acquisition value
				  of the property item at the date of donation. Attractive items with a value or
				  cost of less than $5,000 shall be recorded in the state's financial system as
				  property for inventory purposes.
Rulemaking Authority
					 273.02 FS. Law Implemented
					 273.02
					 FS.
New 1-13-08, Amended
					 7-1-20.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69I - Division of Accounting and Auditing › Chapter 69I-72 - STATE-OWNED TANGIBLE PERSONAL PROPERTY › Section 69I-72.004 - Marking of Property

Current through Reg. 50, No. 138; July 16, 2024
(1) Marking of
				Property - Each property item shall be permanently marked with the
				identification number assigned to that item to establish its identity and
				ownership by the custodian holding title to the item. The marking shall
				visually display the property identification number of the item and may include
				an electronic scanning code ("barcode") to facilitate electronic inventory
				procedures.
(2) Exemptions for
				Marking Property - Any item of property whose value or utility would be
				significantly impaired by the attachment or inscription of the property
				identification number is exempt from the requirement for physical marking.
				However, the custodian's property records shall contain sufficient descriptive
				data to permit positive identification of such items.
(3) Location of Marking - Items with the same
				class code shall be marked in a similar manner to facilitate identification. In
				determining a marking location, careful consideration shall be given to the
				intended use of the items; the probability that the marking could be
				obliterated by wear, vandalism or routine maintenance functions; and, the
				appropriateness of the marking method chosen. Additionally, the location of the
				marking and the marking method chosen shall not mar the appearance of the item.
				When utilizing an electronic scanning format system, electronic codes shall be
				placed on property in the same manner as other markings specified in this
				section.
Rulemaking Authority
					 273.02 FS. Law Implemented
					 273.02
					 FS.
New 1-13-08.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69I - Division of Accounting and Auditing › Chapter 69I-72 - STATE-OWNED TANGIBLE PERSONAL PROPERTY › Section 69I-72.005 - Certification of Surplus Property and Property Disposition

Current through Reg. 50, No. 138; July 16, 2024
(1) Method of Certification - Property within
				the meaning of these rules may be lawfully certified as surplus as provided in
				Section  273.05, F.S.
(2) Required Information - The following
				information shall be recorded on the individual property record for each item
				lawfully certified as surplus property pursuant to section
				 273.05, F.S.
(a) Date of certification.
(b) Reason for certification (obsolete,
				continued use uneconomical or inefficient, or serves no useful
				function).
(c) Date of review board
				recommendation on certification and reference to location of documentation
				thereof.
(d) Reference to location
				of documentation evidencing compliance with those rules and guidelines
				promulgated by the custodian of surplus property.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69I - Division of Accounting and Auditing › Chapter 69I-72 - STATE-OWNED TANGIBLE PERSONAL PROPERTY › Section 69I-72.006 - Inventory of Property

Current through Reg. 50, No. 138; July 16, 2024
(1) Physical
				Inventory Required - Each custodian shall ensure that a complete physical
				inventory of all property is taken at least once each fiscal year. Each
				custodian shall ensure that a complete physical inventory of all property under
				the control of the custodian or custodian's delegate is taken whenever there is
				a change of custodian or custodian's delegate.
(2) Inventory Forms - The form used to record
				the physical inventory shall be at the discretion of the custodian. However,
				the form shall display, at a minimum, for each property item the following
				information:
(a) Date of the current
				inventory.
(b) Name and signature
				of the person who conducted the current inventory.
(c) Identification number.
(d) Existence of item (or indication that the
				item was not located).
(e)
				Description of the item or items.
(f) Present condition of the item or
				items.
(g) Physical location (the
				city, county, address or building name and room number therein).
(h) The name of the custodian or the
				custodian's delegate with assigned responsibility for the item.
(i) State standard class code.
(j) In the case of a property group, the
				number and description of the component items comprising the group.
(k) Name, make or manufacturer, if
				applicable.
(l) Year and/or
				model(s), if applicable.
(m)
				Manufacturer's serial number(s), if any, and if an automobile, vehicle
				identification number (VIN) and title certificate number, if
				applicable.
(n) Date
				acquired.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69I - Division of Accounting and Auditing › Chapter 69I-72 - STATE-OWNED TANGIBLE PERSONAL PROPERTY › Section 69I-72.007 - Capitalization of Property

Current through Reg. 50, No. 138; July 16, 2024
For statewide financial reporting purposes, all tangible
				  personal property with a value or cost of $5,000 or more and having a projected
				  useful life of one year or more must be capitalized. Any hardback book with a
				  value or cost of $25 or more and having a useful life of one year or more that
				  is circulated to students or the general public, and any hardback book with a
				  value or cost of $250 or more that is not circulated must be capitalized.
				  Attractive items must not be capitalized for statewide financial reporting
				  purposes.
Rulemaking Authority
					 273.025 FS. Law Implemented
					 273.025
					 FS.
New 1-13-08, Amended
					 7-1-20.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69I - Division of Accounting and Auditing › Chapter 69I-73 - TANGIBLE PERSONAL PROPERTY OWNED BY LOCAL GOVERNMENTS › Section 69I-73.002 - Threshold for Recording Property

Current through Reg. 50, No. 138; July 16, 2024
All property with a value or cost of $5,000 or more and a
				  projected useful life of 1 year or more shall be recorded in the local
				  government's financial system as property for inventory purposes. For the
				  purpose of this rule chapter, "cost" is used if the property is purchased and
				  represents the purchase price of the property item; "value" is used if the
				  property is donated and represents the worth or acquisition value of the
				  property item at the date of donation. Attractive items with a value or cost
				  less than $5,000 shall be recorded in the local government's financial system
				  as property for inventory purposes.
Rulemaking Authority
					 274.02 FS. Law Implemented
					 274.02
					 FS.
New 3-25-08, Amended
					 10-1-20.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69I - Division of Accounting and Auditing › Chapter 69I-73 - TANGIBLE PERSONAL PROPERTY OWNED BY LOCAL GOVERNMENTS › Section 69I-73.004 - Marking of Property Records

Current through Reg. 50, No. 138; July 16, 2024
(1)
				Marking of Property - Each property item shall be permanently marked with the
				identification number assigned to that item to establish its identity and
				ownership by the governmental unit holding title to the item. The marking shall
				visually display the property identification number of the item and may include
				an electronic scanning code ("barcode") to facilitate electronic inventory
				procedures.
(2) Exemptions for
				Marking Property - Any item of property whose value or utility would be
				significantly impaired by the attachment or inscription of the property
				identification number, is exempt from the requirement for physical marking.
				However, the custodian's property records shall contain sufficient descriptive
				data to permit positive identification of such items.
(3) Location of Marking - Items of a similar
				nature shall be marked in a similar manner to facilitate identification. In
				determining a marking location, careful consideration shall be given to the
				intended use of the items; the probability that the marking could be
				obliterated by wear, vandalism or routine maintenance functions; and, the
				appropriateness of the marking method chosen. Additionally, the location of the
				marking and the marking method chosen shall not mar the appearance of the item.
				When utilizing an electronic scanning format system, electronic codes shall be
				placed on property in the same manner as other markings specified in this
				section.
Rulemaking Authority
					 274.02 FS. Law Implemented
					 274.02
					 FS.
New 3-25-08.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69I - Division of Accounting and Auditing › Chapter 69I-73 - TANGIBLE PERSONAL PROPERTY OWNED BY LOCAL GOVERNMENTS › Section 69I-73.005 - Disposition of Property

Current through Reg. 50, No. 138; July 16, 2024
(1) Methods of
				Disposition - Property within the meaning of these rules may be lawfully
				disposed of, as provided in sections
				 274.05,
				 274.06 and
				 274.07, F.S. Property of the
				governmental unit which is not accounted for during regular or special
				inventories shall be subject to the rules regarding unaccounted for property
				(See rule  69I-73.006, F.A.C.).
(2) Required Information - The following
				information shall be recorded on the individual property record for each item
				lawfully disposed of, pursuant to sections
				 274.05,
				 274.06 or
				 274.07, F.S.:
(a) Date of disposition.
(b) Authority for disposition (resolution of
				the governing body properly recorded in the minutes as required by section
				 274.07, F.S.).
(c) Manner of disposition (sold, donated,
				transferred, cannibalized, scrapped, destroyed, traded).
(d) Identity of the employee(s) witnessing
				the disposition, if cannibalized, scrapped or destroyed.
(e) For items disposed of, a notation
				identifying any related transactions (such as receipt for sale of the item,
				insurance recovery, trade-in).
(f)
				For property certified as surplus, reference to documentation evidencing that
				such property was disposed of in the manner prescribed by section
				 274.05 or
				 274.06, F.S.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69I - Division of Accounting and Auditing › Chapter 69I-73 - TANGIBLE PERSONAL PROPERTY OWNED BY LOCAL GOVERNMENTS › Section 69I-73.006 - Inventory of Property

Current through Reg. 50, No. 138; July 16, 2024
(1) Physical
				Inventory Required - Each governmental unit shall ensure a complete physical
				inventory of all property is taken annually and whenever there is a change of
				custodian or change of custodian's delegate.
(2) Inventory Forms - The form used to record
				the physical inventory pursuant to section
				 274.02(2),
				F.S., shall be at the discretion of the governmental unit. However, the form
				shall display at a minimum for each property item, the following information:
(a) Date of inventory.
(b) Identification number.
(c) Existence of property item (or
				not).
(d) Physical location (the
				city, county, address or building name and room number therein).
(e) Present physical condition.
(f) Name and signature of the employee or
				other individual attesting to the existence of the item.
(g) In the case of a property group, the
				number and description of the component items comprising the
				group.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69J - Division of Consumer Services › Chapter 69J-2 - MEDIATED CLAIM RESOLUTON › Section 69J-2.002 - Alternative Procedures for Resolution of Disputed Commercial Lines Residential Insurance Claims Arising from Hurricane and Tropical Storm Damage (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 624.308,
					 626.9611,
					 627.7015(4) FS.
					 Law Implemented 624.307(1), (2), (4),
					 (5),
					 624.317,
					 624.318,
					 624.324,
					 626.859,
					 626.874,
					 626.877,
					 626.9541(1)(a), (e), (i),
					 (u),
					 626.9561,
					 626.9641(1)(g),
					 627.7015
					 FS.
New 6-26-06, Repealed
					 7-1-09.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69J - Division of Consumer Services › Chapter 69J-2 - MEDIATED CLAIM RESOLUTON › Section 69J-2.003 - Mediation Procedures for Resolution of Disputed Personal Lines Insurance Claims Arising from the 2004 and 2005 Hurricanes and Tropical Storms (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 624.308,
					 626.9611,
					 627.7015(4) FS.
					 Law Implemented 624.307(1), (2), (4),
					 (5),
					 624.317,
					 624.318,
					 624.324,
					 626.859,
					 626.874,
					 626.877,
					 626.9541(1)(a), (e), (i),
					 (u),
					 626.9561,
					 626.9641(1)(g),
					 627.7015
					 FS.
New 7-26-06, Amended 12-25-08, Repealed
					 5-20-09.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69J - Division of Consumer Services › Chapter 69J-7 - FLORIDA COMPREHENSIVE HURRICANE DAMAGE MITIGATION PROGRAM (MY SAFE FLORIDA HOME PROGRAM) › Section 69J-7.003 - Free Wind Inspections (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 215.5586(6) FS.
					 Law Implemented 215.5586
					 FS.
New 1-31-07, Amended 7-1-09, Repealed
					 10-14-09.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69J - Division of Consumer Services › Chapter 69J-7 - FLORIDA COMPREHENSIVE HURRICANE DAMAGE MITIGATION PROGRAM (MY SAFE FLORIDA HOME PROGRAM) › Section 69J-7.004

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 215.5586(5) FS.
					 Law implemented 215.5586(2)(g)
					 FS.
New 12-30-08.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69J - Division of Consumer Services › Chapter 69J-7 - FLORIDA COMPREHENSIVE HURRICANE DAMAGE MITIGATION PROGRAM (MY SAFE FLORIDA HOME PROGRAM) › Section 69J-7.005

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 215.5586(5) FS.
					 Law implemented 215.5586
					 FS.
New 12-8-08.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69J - Division of Consumer Services › Chapter 69J-7 - FLORIDA COMPREHENSIVE HURRICANE DAMAGE MITIGATION PROGRAM (MY SAFE FLORIDA HOME PROGRAM) › Section 69J-7.007 - Grants-Medical Condition Exception (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 215.5586(6) FS.
					 Law Implemented 215.5586
					 FS.
New 10-8-08, Repealed
					 4-13-15.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69J - Division of Consumer Services › Chapter 69J-8 - ALTERNATIVE PROCEDURE FOR RESOLUTION OF DISPUTED SINKHOLE INSURANCE CLAIMS › Section 69J-8.001 - Purpose (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 627.7074(18)
					 FS. Law Implemented 627.7074
					 FS.
New 11-4-07, Repealed
					 12-26-13.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69J - Division of Consumer Services › Chapter 69J-8 - ALTERNATIVE PROCEDURE FOR RESOLUTION OF DISPUTED SINKHOLE INSURANCE CLAIMS › Section 69J-8.002 - Definitions

Current through Reg. 50, No. 138; July 16, 2024
When used in this chapter, and Section
				   627.7074, F.S., the following
				  terms are defined as follows:
(1)
				Affiliated: Having an ownership or employment relationship.
(2) Applicant: A person who submits an
				application to become a neutral evaluator.
(3) Department: Florida Department of
				Financial Services.
(4) Family
				Member: A spouse, child, parent, grandparent, grandchild, aunt, uncle, or first
				cousin of a party.
(5) Financial
				Interest: Ownership interest in or liabilities to or from a person that amounts
				to 5% or more of the applicant's net worth or from which the evaluator received
				5% or more of his income during the past 24 months exclusive of fees guaranteed
				through this program.
(6) Party:
				The insurer or policyholder participating in the program.
(7) Person: A natural person or business
				entity.
(8) Program: The
				alternative procedure for resolution of disputed sinkhole insurance claims
				authorized by Section
				 627.7074,
				F.S.
Rulemaking Authority
					 627.7074(18)
					 FS. Law Implemented 627.7074
					 FS.
New 11-4-07, Amended
					 12-26-13.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69J - Division of Consumer Services › Chapter 69J-8 - ALTERNATIVE PROCEDURE FOR RESOLUTION OF DISPUTED SINKHOLE INSURANCE CLAIMS › Section 69J-8.003 - Neutral Evaluator Coarse Approval (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 627.7074(18)
					 FS. Law Implemented 627.7074
					 FS.
New 11-4-07, Repealed
					 12-26-13.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69J - Division of Consumer Services › Chapter 69J-8 - ALTERNATIVE PROCEDURE FOR RESOLUTION OF DISPUTED SINKHOLE INSURANCE CLAIMS › Section 69J-8.004 - Qualification and Certification of Neutral Evaluators (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 627.7074(18)
					 FS. Law Implemented 627.7074
					 FS.
New 11-4-07, Amended 12-26-13, Repealed
					 7-27-15.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69J - Division of Consumer Services › Chapter 69J-8 - ALTERNATIVE PROCEDURE FOR RESOLUTION OF DISPUTED SINKHOLE INSURANCE CLAIMS › Section 69J-8.005 - Maintenance of a List of Neutral Evaluators

Current through Reg. 50, No. 138; July 16, 2024
(1) The department shall maintain a complete
				list of certified neutral evaluators who wish to serve in the
				program.
(2) The list shall be a
				public record and shall be provided to parties as required by Section
				 627.7074(7),
				F.S.
(3) The list shall contain the
				following information:
(a) Name,
(b) Address,
(c) Phone Number, and
(d) Email address.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69J - Division of Consumer Services › Chapter 69J-8 - ALTERNATIVE PROCEDURE FOR RESOLUTION OF DISPUTED SINKHOLE INSURANCE CLAIMS › Section 69J-8.006 - Notice of Program

Current through Reg. 50, No. 138; July 16, 2024
Insurers shall provide the notice of the right to participate
				  in the program, required by Section
				   627.7074(3),
				  F.S., in writing. The insurer shall also provide the pamphlet, Settling Your
				  Sinkhole Claim: Where to Find Help, Form Number DFS-I4-1788,
http://www.flrules.org/Gateway/reference.asp?No=Ref-05549
(Revised: 1/2015), which is hereby incorporated by reference. The pamphlet may
				  be provided electronically or by United States mail. The pamphlet may be
				  obtained online at the following website:
http://www.myfloridacfo.com/Division/Consumers/Mediation/documents/SettlingSinkholeClaim.pdf
.
Rulemaking Authority
					 627.7074(18)
					 FS. Law Implemented 627.707,
					 627.7074
					 FS.
New 11-4-07, Amended 12-26-13,
					 7-27-15.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69J - Division of Consumer Services › Chapter 69J-8 - ALTERNATIVE PROCEDURE FOR RESOLUTION OF DISPUTED SINKHOLE INSURANCE CLAIMS › Section 69J-8.007 - Request for Evaluation

Current through Reg. 50, No. 138; July 16, 2024
(1) A person
				wishing to request neutral evaluation pursuant to Section
				 627.7074(4),
				F.S., shall make a request to the department by:
(a) Submitting their request online at the
				following website:
https://apps.fldfs.com/eservice/MediationInfo.aspx
;
				or by
(b) Mailing their request to
				the Department of Financial Services, Mediation Section, Bureau of Education,
				Advocacy, and Research, 200 East Gaines Street, Tallahassee, FL 32399-4212,
				using the form, Sinkhole Insurance Claims Request For Neutral Evaluation, Form
				Number DFS-I4-1784,
http://www.flrules.org/Gateway/reference.asp?No=Ref-05548
(Revised 1/2015) which is hereby incorporated by reference; or by faxing the
				form to the department at (850)488-6372. The form may be obtained online at the
				following website:
http://www.myfloridacfo.com/consumers/mediation/docs/SinkholeInsuranceClaimRequest.doc
,
				or by calling the department at (850)413-5818.
Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69J - Division of Consumer Services › Chapter 69J-8 - ALTERNATIVE PROCEDURE FOR RESOLUTION OF DISPUTED SINKHOLE INSURANCE CLAIMS › Section 69J-8.010 - Appointment of Department Employee for Consultation for Policyholder Not Represented by an Attorney

Current through Reg. 50, No. 138; July 16, 2024
When requested by the policyholder, pursuant to Section
				   627.7074(8),
				  F.S., the department shall appoint an employee to consult with a policyholder
				  participating in the program, but not represented by an attorney. The
				  department employee shall not be an advocate on behalf of the policyholder and
				  shall not render legal advice. The role of the department employee will be to
				  provide the policyholder with information about the procedures of the program
				  and assist the policyholder in understanding technical information relating to
				  the policyholder's claim.
Rulemaking Authority
					 627.7074(18)
					 FS. Law Implemented 627.7074
					 FS.
New 11-4-07, Amended
					 12-26-13.