R. 61B-76.001 Definitions
R. 61B-76.003 Budgets
R. 61B-76.004 Guarantees of Common Expenses Under Section 719.108(8)(a)2., F.S
R. 61B-76.005 Reserves
R. 61B-76.006 Financial Reporting Requirements
R. 61B-76.0062 Transition Financial Statements; Turnover Audit

Terms Used In Florida Regulations > Chapter 61B-76 - Accounting and Financial Reporting Requirements; Budgets, Guarantees, and Reserves; Financial Statements and Reports

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Chief judge: The judge who has primary responsibility for the administration of a court but also decides cases; chief judges are determined by seniority.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Guarantor: A party who agrees to be responsible for the payment of another party's debts should that party default. Source: OCC
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Statute: A law passed by a legislature.