Florida Regulations 60D-3.006: Delegation of Responsibility for the Provision and Maintenance of Accounting Records
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The responsibility for the provision and maintenance of accounting records is hereby delegated to each agency for which an appropriation of funds for a fixed capital outlay project is provided in an appropriation act. Authority for approval or disapproval of payments for services performed or material or equipment supplied is NOT delegated.
(1) The Department reserves the sole right to approve or disapprove the appropriateness of payments for contracts performed. Invoices which are not promptly vouchered by the delegate agency upon approval by the Division may be vouchered directly to the Comptroller by the Division with copies of the transactions forwarded to the delegate agency for accounting purposes.
(2) Accounting records shall be provided and maintained by the delegate agency in accordance with generally accepted governmental accounting principles, Florida Statutes and the rules of the Department of Financial Services.
(3) The delegate agency shall provide the Division with a statement of condition showing the current fiscal status of each project or sub-project account every July fifteenth and January fifteenth. The statement shall include the following:
(a) The description and full amount of each commitment.
(b) The date and amount of each invoice and pay request, the date the invoice or pay request was received by the agency accounting office, the date the goods or services were approved by the Division, the date the voucher was filed with the Comptroller, the date the warrant was received from the Comptroller, the date the warrant was mailed to the vendor, the voucher number, the warrant number, the original amount of the invoice or pay request and the warrant amount for each disbursement for each commitment.
(c) The date, amount and reason for any interest payment made according to Florida law.
(d) The current balance of each commitment.
(e) The date, amount and reason for any reversion of funds.
Rulemaking Authority 255.30 FS. Law Implemented Florida Statutes § 255.30. History-New 4-8-85, Formerly 13D-9.06, Amended 12-24-90, Formerly 13D-9.006.
Terms Used In Florida Regulations 60D-3.006
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
(2) Accounting records shall be provided and maintained by the delegate agency in accordance with generally accepted governmental accounting principles, Florida Statutes and the rules of the Department of Financial Services.
(3) The delegate agency shall provide the Division with a statement of condition showing the current fiscal status of each project or sub-project account every July fifteenth and January fifteenth. The statement shall include the following:
(a) The description and full amount of each commitment.
(b) The date and amount of each invoice and pay request, the date the invoice or pay request was received by the agency accounting office, the date the goods or services were approved by the Division, the date the voucher was filed with the Comptroller, the date the warrant was received from the Comptroller, the date the warrant was mailed to the vendor, the voucher number, the warrant number, the original amount of the invoice or pay request and the warrant amount for each disbursement for each commitment.
(c) The date, amount and reason for any interest payment made according to Florida law.
(d) The current balance of each commitment.
(e) The date, amount and reason for any reversion of funds.
Rulemaking Authority 255.30 FS. Law Implemented Florida Statutes § 255.30. History-New 4-8-85, Formerly 13D-9.06, Amended 12-24-90, Formerly 13D-9.006.