§ 122.01 State and County Officers and Employees’ Retirement System; consolidation; divisions.
§ 122.02 Definitions
§ 122.03 Contributions; participants; prior service credit
§ 122.04 Compulsory participation
§ 122.05 Legislator services included
§ 122.051 Eligibility of retired state employee for Legislature; compensation
§ 122.06 Legislative employee services included
§ 122.061 Hospital districts and county hospital corporations; officers and employees included
§ 122.07 Seasonal state employment included; time limit and procedure for claiming
§ 122.08 Requirements for retirement; classifications
§ 122.09 Disability retirement; medical examinations
§ 122.10 Separation from service; refund of contributions
§ 122.11 Reemployment after refund
§ 122.12 Designation of beneficiary; death of participant; forfeiture of contributions after benefits paid; survivor benefits
§ 122.15 Benefits exempt from taxes and execution
§ 122.16 Employment after retirement
§ 122.18 Certain officers and employees not covered
§ 122.19 Change of positions; election of retirement systems; exceptions
§ 122.20 Blind vending-stand operators; participation by
§ 122.21 Activation of division B
§ 122.22 Applicable law
§ 122.23 Definitions; ss. 122.21-122.321
§ 122.24 Membership in division B
§ 122.26 Funds
§ 122.27 Contributions
§ 122.28 Benefits
§ 122.29 Records and reports
§ 122.31 Future amendments
§ 122.32 Repealer
§ 122.321 County officers and employees; division B
§ 122.34 Special provisions for certain sheriffs and full-time deputy sheriffs
§ 122.35 Funding
§ 122.355 Statements of purpose and intent and other provisions required for qualification under the Internal Revenue Code of the United States

Terms Used In Florida Statutes > Chapter 122

  • All receipts available: means the amount estimated to be available for distribution during the fiscal year as determined, and as amended from time to time, by the department. See Florida Statutes 218.21
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • 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
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Auditor: means an independent certified public accountant licensed pursuant to chapter 473 and retained by a local governmental entity to perform a financial audit. See Florida Statutes 218.31
  • Average final compensation: shall mean the average salary of the 10 best contributing years of the last 15 years prior to retirement, or the career average since July 1, 1945, whichever is greater. See Florida Statutes 218.077
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Board: means the State Board of Administration. See Florida Statutes 218.403
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County: means a political subdivision of the state as established pursuant to…. See Florida Statutes 218.21
  • County agency: means a board of county commissioners or other legislative and governing body of a county, however styled, including that of a consolidated or metropolitan government, a clerk of the circuit court, a separate or ex officio clerk of the county court, a sheriff, a property appraiser, a tax collector, a supervisor of elections, or any other officer in whom any portion of the fiscal duties of the above are under law separately placed. See Florida Statutes 218.31
  • Department: means the Department of Revenue. See Florida Statutes 218.21
  • Department: means the Department of Financial Services. See Florida Statutes 218.31
  • Department: means the Department of Management Services. See Florida Statutes 218.077
  • Dependent: A person dependent for support upon another.
  • Dependent special district: means a dependent special district as defined in…. See Florida Statutes 218.31
  • Entitlement: means the amount of revenue which would be shared with an eligible unit of local government if the distribution from trust funds were based solely on the formula computation. See Florida Statutes 218.21
  • Ex officio: Literally, by virtue of one's office.
  • Felony: A crime carrying a penalty of more than a year in prison.
  • Financial audit: means an examination of financial statements in order to express an opinion on the fairness with which they are presented in conformity with generally accepted accounting principles and an examination to determine whether operations are properly conducted in accordance with legal and regulatory requirements. See Florida Statutes 218.31
  • 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.
  • Fraud: Intentional deception resulting in injury to another.
  • Generally accepted accounting principles: means those accounting principles adopted by rule of the Board of Accountancy under chapter 473. See Florida Statutes 218.31
  • Guaranteed entitlement: means the amount of revenue which must be shared with an eligible unit of local government so that:
    (a) No eligible county shall receive less funds from the Revenue Sharing Trust Fund for Counties in any fiscal year than the amount received in the aggregate from the state in fiscal year 1971-1972 under the provisions of the then-existing…. See Florida Statutes 218.21
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Independent special district: means an independent special district as defined in…. See Florida Statutes 218.31
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Legislative Auditing Committee: means a committee or committees designated by joint rule of the Legislature, by the President of the Senate or the Speaker of the House of Representatives, or by agreement between the President of the Senate and the Speaker of the House of Representatives. See Florida Statutes 88.6011
  • Limited revenue bonds: means any obligations issued by a unit to pay the cost of a project or improvement thereof, or combination of one or more projects or improvements thereof, and payable from funds, exclusive of ad valorem taxes, special assessments, or earnings from such projects or improvements. See Florida Statutes 218.31
  • Local governmental entity: means a county agency, a municipality, or a special district as defined in…. See Florida Statutes 218.31
  • Management letter: means a statement of the auditor's comments and recommendations as prescribed by rules adopted by the Auditor General. See Florida Statutes 218.31
  • Minimum entitlement: means the amount of revenue, as certified by a unit of local government and determined by the department, which must be shared with a unit of local government so that such unit will receive the amount of revenue necessary to meet its obligations as a result of pledges or assignments or trusts entered into which obligated funds received from revenue sources or proceeds which by terms of this act shall henceforth be distributed out of revenue sharing trust funds. See Florida Statutes 218.21
  • minor: includes any person who has not attained the age of 18 years. See Florida Statutes 88.6011
  • Municipality: means a municipality created pursuant to general or special law and metropolitan and consolidated governments as provided in…. See Florida Statutes 218.21
  • oath: includes affirmations. See Florida Statutes 88.6011
  • 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.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • person: includes individuals, children, firms, associations, joint adventures, partnerships, estates, trusts, business trusts, syndicates, fiduciaries, corporations, and all other groups or combinations. See Florida Statutes 88.6011
  • Personal property: All property that is not real property.
  • political subdivision: include counties, cities, towns, villages, special tax school districts, special road and bridge districts, bridge districts, and all other districts in this state. See Florida Statutes 88.6011
  • Population: means the latest official state estimate of population certified pursuant to…. See Florida Statutes 218.21
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • 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.
  • Revenue bonds: means any obligations issued by a unit to pay the cost of a project or improvement thereof, or combination of one or more projects or improvements thereof, and payable from the earnings of such project and any other special funds authorized to be pledged as additional security therefor. See Florida Statutes 218.31
  • Salary: shall mean the fixed monthly compensation paid officers and employees, and where officers' or employees' compensation is derived from fees set by statute, salary shall be the total cash remuneration received from such fees. See Florida Statutes 218.077
  • Second guaranteed entitlement for counties: means the amount of revenue received in the aggregate by an eligible county in fiscal year 1981-1982 under the provisions of the then-existing…. See Florida Statutes 218.21
  • Special district: means a special district as defined in…. See Florida Statutes 218.31
  • State and county officers and employees: shall include all full-time officers or employees who receive compensation for services rendered from state or county funds, or from funds of drainage districts or mosquito control districts of a county or counties, or from funds of the State Board of Administration or from funds of closed bank receivership accounts or from funds of any state institution or who receive compensation for employment or service from any agency, branch, department, institution or board of the state, or any county of the state, for service rendered the state or county from funds from any source provided for their employment or service regardless of whether the same is paid by state or county warrant or not; provided that such compensation in whatever form paid shall be specified in terms of fixed monthly salaries by the employing state or county agency or state or county official and shall not include amounts allowed for professional employees for special or particular service or for subsistence or travel expenses; provided further the department shall prescribe appropriate procedure for contribution deduction out of such compensation in accordance with the provisions of this chapter, provided further that such officers and employees defined herein shall not include those officers and employees excepted from the provisions by…. See Florida Statutes 218.077
  • Statute: A law passed by a legislature.
  • Surplus funds: means any funds in any general or special account or fund of a unit of local government, or funds held by an independent trustee on behalf of a unit of local government, which in reasonable contemplation will not be immediately needed for the purposes intended. See Florida Statutes 218.403
  • Trust fund: means the pooled investment fund created by…. See Florida Statutes 218.403
  • Trustee: A person or institution holding and administering property in trust.
  • Unit of local government: means a county or municipal government and shall not include any special district as defined in part III. See Florida Statutes 218.21
  • Verified report: means a report that has received such test or tests by the department so as to accurately and reliably present the data that have been submitted by the local governmental entities for inclusion in the report. See Florida Statutes 218.31
  • writing: includes handwriting, printing, typewriting, and all other methods and means of forming letters and characters upon paper, stone, wood, or other materials. See Florida Statutes 88.6011