Florida Statutes 17.32 – Annual report of trust funds; duties of Chief Financial Officer
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(1) On February 1 of each year, the Chief Financial Officer shall present to the Governor and the Legislature a report listing all trust funds as defined in s. 215.32. The report must contain the following data elements for each fund for the preceding fiscal year:
(a) The fund code.
Terms Used In Florida Statutes 17.32
- 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.
(b) The title.
(c) The fund type according to generally accepted accounting principles.
(d) The statutory authority.
(e) The beginning cash balance.
(f) Direct revenues.
(g) Nonoperating revenues.
(h) Operating disbursements.
(i) Nonoperating disbursements.
(j) The ending cash balance.
(k) The department and budget entity in which the fund is located.
(2) The report shall separately list all funds that received no revenues other than interest earnings or transfers from the General Revenue Fund or from other trust funds during the preceding fiscal year.
(3) The report shall separately list all funds that had unencumbered balances in excess of $2 million in each of the 2 preceding fiscal years.