CHAPTER 1010

1010.01 Uniform records and accounts. (1)(a) The financial records and accounts of each school district, Florida College System institution, and other institution or agency under the supervision of the State Board of Education shall be prepared and maintained as prescribed by law and rules of the State Board of Education. (b) The financial records and accounts of each state university under the supervision of the Board of Governors shall be prepared and maintained as prescribed by law and rules of the Board of Governors. (2) Rules of the State Board of Education and rules of the Board of Governors shall incorporate the requirements of law and accounting principles generally accepted in the United States. Such rules shall include a uniform classification of accounts. (3) Each state university shall annually file with the Board of Governors financial statements prepared in conformity with accounting principles generally accepted by the United States and the uniform classification of accounts prescribed by the Board of Governors. The Board of Governors’ rules shall prescribe the filing deadline for the financial statements. (4) Required financial accounts and reports shall include provisions that are unique to each of the following: K-12 school districts, Florida College System institutions, and state universities, and shall provide for the data to be reported to the National Center of Educational Statistics and other governmental and professional educational data information services as appropriate. (5) Each school district, Florida College System institution, and state university shall establish and maintain internal controls designed to: (a) Prevent and detect fraud, waste, and abuse as defined in s. 11.45(1). (b) Promote and encourage compliance with applicable laws, rules, contracts, grant agreements, and best practices. (c) Support economical and efficient operations. (d) Ensure reliability of financial records and reports. (e) Safeguard assets. History. — s. 526, ch. 2002-387; s. 142, ch. 2007-217; s. 149, ch. 2011-5; s. 20, ch. 2019-15. 1010.011 Definition. For purposes of this chapter and chapter 1011, the terms “university,” “universities,” and “university board of trustees” include all state universities under the supervision of the Board of Governors. History. — s. 527, ch. 2002-387; s. 143, ch. 2007-217. 1010.02 Financial accounting and expenditures. (1) All funds accruing to a school district or a Florida College System institution must be received, accounted for, and expended in accordance with law and rules of the State Board of Education. (a) A school district may be subject to varying reporting frequencies based on its financial status, as determined in State Board of Education rule and as follows: 1. A school district identified as having a financial concern may be required to submit monthly financial reports. 2. A school district not identified as having a financial concern may not be required to submit financial reports more than once every quarter. (b) The State Board of Education shall adopt rules to establish criteria for determining the financial status of school districts for the purpose of financial reporting. (2) All funds accruing to a state university must be received, accounted for, and expended in accordance with law and rules of the Board of Governors. History. — s. 528, ch. 2002-387; s. 144, ch. 2007-217; s. 150, ch. 2011-5; s. 13, ch. 2024-159. 1010.03 Delinquent accounts. District school boards, Florida College System institution boards of trustees, and university boards of trustees: (1) Shall exert every effort to collect all delinquent accounts. (2) May charge off or settle such accounts as may prove uncollectible. (3) May employ the services of a collection agency when deemed advisable in collecting delinquent accounts. (4) May adopt rules, except that university boards of trustees may adopt regulations, as necessary, to implement the provisions of this section, including setoff procedures, payroll deductions, and restrictions on release of transcripts, awarding of diplomas, and access to other resources and services of the school district, Florida College System institution, or university. History. — s. 529, ch. 2002-387; s. 151, ch. 2011-5; s. 20, ch. 2011-177. 1010.04 Purchasing. (1)(a) Purchases and leases by school districts and Florida College System institutions shall comply with the requirements of law and rules of the State Board of Education. (b) Before purchasing nonacademic commodities and contractual services, each district school board and Florida College System institution board of trustees shall review the purchasing agreements and state term contracts available under s. 287.056 to determine whether it is in the school board’s or the board of trustees’ economic advantage to use the agreements and contracts. Each bid specification for nonacademic commodities and contractual services must include a statement indicating that the purchasing agreements and state term contracts available under s. 287.056 have been reviewed. Each district school board may also use the cooperative state purchasing programs managed through the regional consortium service organizations pursuant to their authority under s. 1001.451(3). This paragraph does not apply to services that are eligible for reimbursement under the federal E-rate program administered by the Universal Service Administrative Company. (c) Purchases and leases by state universities shall comply with the requirements of law and regulations of the Board of Governors. (2) Each district school board and Florida College System institution board of trustees shall adopt rules, and each university board of trustees shall adopt regulations, to be followed in making purchases. Purchases may be made through an online procurement system, an electronic auction service, or other efficient procurement tool. (3) In districts in which the county purchasing agent is authorized by law to make purchases for the benefit of other governmental agencies within the county, the district school board and Florida College System institution board of trustees shall have the option to purchase from the current county contracts at the unit price stated therein if such purchase is to the economic advantage of the district school board or the Florida College System institution board of trustees; subject to confirmation of the items of purchase to the standards and specifications prescribed by the school district or Florida College System institution. (4)(a) The State Board of Education may, by rule, provide for alternative procedures for school districts and Florida College System institutions for bidding or purchasing in cases in which the character of the item requested renders competitive bidding impractical. (b) The Board of Governors may, by regulation, provide for alternative procedures for state universities for bidding or purchasing in cases in which the character of the item requested renders competitive bidding impractical. (5) Beginning July 1, 2023, school districts, Florida College System institutions, and state universities may not: (a) Request documentation of or consider a vendor’s social, political, or ideological interests. (b) Give preference to a vendor based on the vendor’s social, political, or ideological interests. Any solicitation for purchases and leases must include a provision notifying vendors of the provisions of this subsection. History. — s. 530, ch. 2002-387; s. 145, ch. 2007-217; s. 23, ch. 2010-78; s. 152, ch. 2011-5; s. 21, ch. 2011-177; s. 1, ch. 2016-31; s. 26, ch. 2023-28. 1010.05 Federal grants; maximization of indirect cost allowance. The Department of Education shall maximize the available federal indirect cost allowed on all federal grants. Beginning with the 2003-2004 fiscal year, none of the funds received from indirect cost allowance shall be expended by the department without specific appropriation by the Legislature. Funds received pursuant to s. 1004.22 are specifically exempt from this provision. History. — s. 531, ch. 2002-387; ss. 4, 79, ch. 2002-402. 1010.06 Indirect cost limitation. State funds appropriated by the Legislature to the Division of Public Schools within the Department of Education may not be used to pay indirect costs to a university, Florida College System institution, school district, or any other entity. History. — s. 23, ch. 2009-59; s. 153, ch. 2011-5. 1010.07 Bonds or insurance required. (1) Each district school board, Florida College System institution board of trustees, and university board of trustees shall ensure that each official and employee responsible for handling, expending, or authorizing the expenditure of funds shall be appropriately bonded or insured to protect the board and the funds involved. (2)(a) Contractors paid from school district or Florida College System institution funds shall give bond for the faithful performance of their contracts in such amount and for such purposes as prescribed by s. 255.05 or by rules of the State Board of Education relating to the type of contract involved. It shall be the duty of the district school board or Florida College System institution board of trustees to require from construction contractors a bond adequate to protect the board and the board’s funds involved. (b) Contractors paid from university funds shall give bond for the faithful performance of their contracts in such amount and for such purposes as prescribed by s. 255.05 or by regulations of the Board of Governors relating to the type of contract involved. It shall be the duty of the university board of trustees to require from construction contractors a bond adequate to protect the board and the board’s funds involved. History. — s. 532, ch. 2002-387; s. 123, ch. 2003-1; s. 146, ch. 2007-217; s. 154, ch. 2011-5; s. 22, ch. 2011-177. 1010.08 Promotion and public relations; funding. Each district school board and Florida College System institution board of trustees may budget and use a portion of the funds accruing to it from auxiliary enterprises and undesignated gifts for promotion and public relations as prescribed by rules of the State Board of Education. Such funds may be used to provide hospitality to business guests in the district or elsewhere. However, such hospitality expenses may not exceed the amount authorized for such contingency funds as prescribed by rules of the State Board of Education. History. — s. 533, ch. 2002-387; s. 155, ch. 2011-5. 1010.09 Direct-support organizations. (1) School district and Florida College System institution direct-support organizations shall be organized and conducted under the provisions of ss. 1001.453 and 1004.70 and rules of the State Board of Education, as applicable. (2) State university direct-support organizations shall be organized and conducted under the provisions of s. 1004.28 and rules of the Board of Governors, as applicable. History. — s. 534, ch. 2002-387; s. 147, ch. 2007-217; s. 156, ch. 2011-5. 1010.11 Electronic transfer of funds. Pursuant to the provisions of s. 215.85, each district school board, Florida College System institution board of trustees, and university board of trustees shall adopt written policies prescribing the accounting and control procedures under which any funds under their control are allowed to be moved by electronic transaction for any purpose including direct deposit, wire transfer, withdrawal, investment, or payment. Electronic transactions shall comply with the provisions of chapter 668. However, a district school board is exempt from the requirements of s. 668.50(18)(b). History. — s. 535, ch. 2002-387; s. 24, ch. 2009-59; s. 157, ch. 2011-5; s. 14, ch. 2024-159. PART II FINANCIAL REPORTING 1010.20 Cost accounting and reporting for school districts. 1010.21 Indirect costs. 1010.215 Educational funding accountability. 1010.22 Cost accounting and reporting for workforce education. 1010.23 Cost accounting and reporting for Florida College System institutions. 1010.24 Cost accounting and reporting for universities. 1010.25 Foreign gift reporting. 1010.20 Cost accounting and reporting for school districts. (1) COST ACCOUNTING. — Each school district shall account for expenditures of all state, local, and federal funds on a school-by-school and a district-aggregate basis in accordance with the manual developed by the Department of Education or as provided by law. (2) COST REPORTING. — (a) Each district shall report on a district-aggregate basis expenditures for inservice training pursuant to s. 1011.62(3) and for categorical programs as provided in s. 1011.62(18). (b) Each district shall report to the department on a school-by-school and on an aggregate district basis expenditures for: 1. Each program funded in s. 1011.62(1)(c). 2. Total operating costs as reported pursuant to s. 1010.215. 3. Expenditures for classroom instruction pursuant to the calculation in s. 1010.215(4)(b)1. and 2. (c) The department shall: 1. Categorize all public schools and districts into appropriate groups based primarily on average full-time equivalent student enrollment as reported on the most recent student membership survey under s. 1011.62 and in state board rule to determine groups of peer schools and districts. 2. Annually calculate for each public school, district, and for the entire state, the percentage of classroom expenditures to total operating expenditures reported in subparagraphs (b)2. and 3. The results shall be categorized pursuant to this paragraph. 3. Annually calculate for all public schools, districts, and the state, the average percentage of classroom expenditures to total operating expenditures reported in subparagraphs (b)2. and 3. The results shall be categorized pursuant to this paragraph. 4. Develop a web-based fiscal transparency tool that identifies public schools and districts that produce high academic achievement based on the ratio of classroom instruction expenditures to total expenditures. The fiscal transparency tool shall combine the data calculated pursuant to this paragraph with the student performance measurements calculated pursuant to s. 1012.34(7) to determine the financial efficiency of each public school and district. The results shall be displayed in an easy to use format that enables the user to compare performance among public schools and districts. (d) The Commissioner of Education shall present to the Legislature, prior to the opening of the regular session each year, a district-by-district report of the expenditures reported pursuant to paragraphs (a) and (b). The report shall include total expenditures, a detailed analysis showing expenditures for each program, and such other data as may be useful for management of the education system. The Commissioner of Education shall also compute cost factors relative to the base student allocation for each funded program in s. 1011.62(1)(c). (3) PROGRAM EXPENDITURE REQUIREMENTS. — (a) Each district shall expend at least the percent of the funds generated by each of the programs listed in this section on the aggregate total school costs for such programs: 1. Kindergarten and grades 1, 2, and 3, 90 percent. 2. Grades 4, 5, 6, 7, and 8, 80 percent. 3. Grades 9, 10, 11, and 12, 80 percent. 4. Programs for exceptional students, on an aggregate program basis, 90 percent. 5. Grades 7 through 12 career education programs, on an aggregate program basis, 80 percent. 6. Students-at-risk programs, on an aggregate program basis, 80 percent. 7. Juvenile justice programs, on an aggregate program basis, 95 percent. 8. Any new program established and funded under s. 1011.62(1)(c), that is not included under subparagraphs 1.-7., on an aggregate basis as appropriate, 80 percent. (b) Funds for inservice training established in s. 1011.62(3) and for categorical programs established in s. 1011.62(18) shall be expended for the costs of the identified programs as provided by law and in accordance with the rules of the State Board of Education. History. — s. 537, ch. 2002-387; s. 5, ch. 2004-333; s. 127, ch. 2004-357; s. 13, ch. 2006-27; s. 8, ch. 2018-5; s. 52, ch. 2022-154; s. 37, ch. 2023-245; s. 15, ch. 2025-203. 1010.21 Indirect costs. District school boards shall assess district indirect costs only for services received by the program or institution against which such cost is assessed. When assigning each specific indirect cost to multiple programs or institutions, district school boards shall identify one basis for the assessment of such cost and shall maintain the same basis for assigning such cost to each program or institution. History. — s. 538, ch. 2002-387. 1010.215 Educational funding accountability. (1) As used in this section, the term: (a) “Administrative personnel” means those employees responsible for management functions such as the development of broad policies and implementation of those policies through the direction of personnel. (b) “Educational support personnel” means district-based and school-based employees, including professional staff, technicians, secretaries, clerks, skilled workers, transportation employees, food service employees, and custodial and maintenance workers. (c) “Instructional personnel” means classroom teachers, including substitute teachers. (d) “Instructional specialists” means staff members responsible for providing student personnel services, librarians, and media specialists. (e) “Instructional support personnel” means aides or assistants to instructional personnel or instructional specialists. (f) “Managers” means instructional and noninstructional employees with some managerial and supervisory functions, although primarily responsible for general operations. This category includes only district-based employees. (2) Each district school board must classify each employee of the district school board into one of the following categories: (a) Instructional personnel; (b) Instructional specialists; (c) Instructional support personnel; (d) Administrative personnel; (e) Managers; or (f) Educational support personnel. The district school board shall notify each employee of such classification. (3)(a) The school public accountability report to parents must include the number of employees in each of the categories listed in subsection (2), by work location. However, this does not include the number of temporary substitute employees. (b) Any teacher-to-student ratio or class size measure required by law or State Board of Education rule must be computed by dividing the number of students in membership at the school by the number of full-time equivalent instructional personnel pursuant to paragraph (2)(a). Class size reports for exceptional student education shall be computed by dividing the number of exceptional students in membership by the number of full-time equivalent exceptional education classroom teachers who are classified as instructional personnel pursuant to paragraph (2)(a). (4)(a) All expenditures within the general and special revenue funds for each district school board, including salaries, benefits, purchased services, energy services, materials and supplies, capital outlay, and miscellaneous expenditures, for the following purposes are classified as administrative expenditures: 1. District school board. 2. General administration. 3. School administration, excluding support expenditures. 4. Facilities acquisition and construction at the district level. 5. Fiscal services. 6. Central services at the district level. (b) All expenditures within the general and special revenue funds for each district school board, including salaries, benefits, purchased services, energy services, materials and supplies, capital outlay, and miscellaneous expenditures, for the following purposes are classified as instructional expenditures: 1. Instruction. 2. Instructional support services, including student personnel services, instructional media services, instruction and curriculum development, and instructional staff training services. 3. School administration, including support expenditures. 4. Facilities acquisition and construction at the school level. 5. Food services. 6. Central services at the school level. 7. Student transportation services. 8. Operation of plant. 9. Maintenance of plant. Definitions for the functions specified in this subsection are specified in State Board of Education rules. (5) The annual school public accountability report required by ss. 1001.42(18) and 1008.345 must include a school financial report. The purpose of the school financial report is to better inform parents and the public concerning how funds were spent to operate the school during the prior fiscal year. Each school’s financial report must follow a uniform, districtwide format that is easy to read and understand. (a) Total revenue must be reported at the school, district, and state levels. The revenue sources that must be addressed are state and local funds, other than lottery funds; lottery funds; federal funds; and private donations. (b) Expenditures must be reported as the total expenditures per unweighted full-time equivalent student at the school level and the average expenditures per full-time equivalent student at the district and state levels in each of the following categories and subcategories: 1. Teachers, excluding substitute teachers, and education paraprofessionals who provide direct classroom instruction to students enrolled in programs classified by s. 1011.62 as: a. Basic programs; b. Students-at-risk programs; c. Special programs for exceptional students; d. Career education programs; and e. Adult programs. 2. Substitute teachers. 3. Other instructional personnel, including school-based instructional specialists and their assistants. 4. Contracted instructional services, including training for instructional staff and other contracted instructional services. 5. School administration, including school-based administrative personnel and school-based education support personnel. 6. The following materials, supplies, and operating capital outlay: a. Textbooks; b. Computer hardware and software; c. Other instructional materials; d. Other materials and supplies; and e. Library media materials. 7. Food services. 8. Other support services. 9. Operation and maintenance of the school plant. (c) The school financial report must also identify the types of district-level expenditures that support the school’s operations. The total amount of these district-level expenditures must be reported and expressed as total expenditures per full-time equivalent student. (6) Based on the classifications in this section, each district school board shall annually submit a report by January 1, which identifies and summarizes administrative expenditures and instructional expenditures by fund for the preceding fiscal year. The report shall also state the number of unweighted full-time equivalent students enrolled in the school district. The total amount of administrative expenditures shall be divided by the number of unweighted full-time equivalent students to determine the administrative expenditures per student. This calculation is to be made separately for the general and the special revenue funds. In addition, the report shall reflect the number of employees in each category outlined in subsection (2) and the percentage of employees in each category, excluding the number of temporary substitute employees. This report shall be submitted to the commissioner and shall be made available to the public. The school public accountability report shall contain notification of the availability of this report. History. — s. 539, ch. 2002-387; s. 63, ch. 2004-41; s. 23, ch. 2008-108. 1010.22 Cost accounting and reporting for workforce education. (1) Each school district and each Florida College System institution shall account for expenditures of all state, local, federal, and other funds in the manner prescribed by the State Board of Education. (2) Each school district and each Florida College System institution shall report expenditures for workforce education in accordance with requirements prescribed by the State Board of Education. (3) The Department of Education, in cooperation with school districts and Florida College System institutions, shall develop and maintain a database of valid comparable information on workforce education which will meet both state and local needs. History. — s. 540, ch. 2002-387; s. 158, ch. 2011-5. 1010.23 Cost accounting and reporting for Florida College System institutions. Florida College System institutions shall provide an annual report on the cost of operations as provided in s. 1011.84. History. — s. 541, ch. 2002-387; s. 159, ch. 2011-5. 1010.24 Cost accounting and reporting for universities. Universities shall provide an annual expenditure analysis report as provided in s. 1011.90. History. — s. 542, ch. 2002-387. 1010.25 Foreign gift reporting. (1) As used in this section, the term: (a) “Affiliate organization” means any entity under the control of or established for the benefit of an organization required to report under this section, including a direct-support organization. (b) “Contract” means any agreement for the acquisition by purchase, lease, or barter of property or services by the foreign source, for the direct benefit or use of either of the parties, and any purchase, lease, or barter of property or services from a foreign country of concern as defined in s. 286.101(1)(b). (c) “Direct-support organization” has the same meaning as provided in ss. 1004.28(1)(a), 1004.70(1)(a), and 1004.71(1)(a). (d) “Foreign government” means the government of any country, nation, or group of nations, or any province or other political subdivision of any country or nation, other than the government of the United States or the government of a state or political subdivision, including any agent of such foreign government. (e) “Foreign source” means any of the following: 1. A foreign government or an agency of a foreign government. 2. A legal entity, governmental or otherwise, created solely under the laws of a foreign state or states. 3. An individual who is not a citizen or a national of the United States or a territory or protectorate of the United States. 4. An agent, including a subsidiary or an affiliate of a foreign legal entity, acting on behalf of a foreign source. (f) “Gift” means any contract, gift, grant, endowment, award, or donation of money or property of any kind, or any combination thereof, including a conditional or an unconditional pledge of such contract, gift, grant, endowment, award, or donation. For purposes of this paragraph, the term “pledge” means a promise, an agreement, or an expressed intention to give a gift. (g) “Institution of higher education” means a state university, an entity listed in subpart B. of part II of chapter 1004 that has its own governing board, a Florida College System institution, an independent nonprofit college or university that is located in and chartered by the state and grants baccalaureate or higher degrees, any other institution that has a physical presence in the state and is required to report foreign gifts or contracts pursuant to 20 U.S.C. s. 1011f, or an affiliate organization of an institution of higher education. (2) Each institution of higher education must semiannually report, each January 31 and July 31, any gift received directly or indirectly from a foreign source with a value of $50,000 or more during the fiscal year. If a foreign source provides more than one gift directly or indirectly to an institution of higher education in a single fiscal year and the total value of those gifts is $50,000 or more, all gifts received from that foreign source must be reported. For purposes of this subsection, a gift received from a foreign source through an intermediary shall be considered an indirect gift to the institution of higher education. An institution of higher education may consolidate its report with that of all its affiliate organizations. A report required under this subsection must be made to the following entities: (a) The Board of Governors, if the recipient is a state university, an entity listed in subpart B. of part II of chapter 1004 that has its own governing board, or an affiliate organization of such university or entity. (b) Unless already reported to the Board of Governors pursuant to paragraph (a), the State Board of Education, if the recipient is any other institution of higher education or an affiliate organization of such institution. (3) For each gift subject to the reporting requirement in subsection (2), the report of the institution of higher education must provide all of the following information, unless otherwise prohibited or deemed confidential under federal law having no exemption applicable to such reporting: (a) The amount of the gift and the date it was received. (b) The contract start and end date if the gift is a contract. (c) The name of the foreign source and, if not a foreign government, the country of citizenship, if known, and the country of principal residence or domicile of the foreign source. (d)1. A copy of a gift agreement between the foreign source and the institution of higher education, signed by the foreign source and the chief administrative officer of the institution of higher education, or their respective designees, which must include a detailed description of the purpose for which the gift will be used by the institution of higher education, the identification of the persons for whom the gift is explicitly intended to benefit, and any applicable conditions, requirements, restrictions, or terms made a part of the gift regarding the control of curricula, faculty, student admissions, student fees, or contingencies placed upon the institution of higher education to take a specific public position or to award an honorary degree. With respect to an agreement containing information protected from disclosure under s. 1004.22(2), an abstract and redacted copy providing all required information that is not so protected may be submitted in lieu of a copy of the agreement. 2. Beginning July 1, 2022, the Inspector General of the Board of Governors or the Inspector General of the Department of Education, as applicable, shall annually, within existing resources, randomly inspect or audit at least 5 percent of the total number of gifts disclosed by or gift agreements received from institutions of higher education pursuant to this paragraph during the previous year to determine an institution’s compliance with the requirements of this section with respect to the gifts and gift agreements reviewed. 3. Upon the request of the Governor, the President of the Senate, or the Speaker of the House of Representatives, the Inspector General of the Board of Governors or the Inspector General of the Department of Education, as applicable, must inspect or audit a gift or gift agreement. (4) The State Board of Education or the Board of Governors, as applicable, shall exercise the authority provided pursuant to s. 1008.32 or s. 1008.322, respectively, to sanction an institution of higher education that fails to report a reportable gift within 60 days after the reporting deadlines established in subsection (2). (5)(a) An institution of higher education that knowingly, willfully, or negligently fails to disclose the information required by this section shall be subject to a civil penalty of 105 percent of the amount of the undisclosed gift, payable only from nonstate funds of the institution of higher education or the affiliate organization that received such gift. The recovered funds must be deposited into the General Revenue Fund. The Board of Governors and the State Board of Education, as applicable, may administratively enforce this section and impose the civil penalty as an administrative penalty. (b) In the absence of enforcement by the Board of Governors or the State Board of Education, as applicable, the Attorney General or the Chief Financial Officer may bring a civil action to enforce this section. If such action is successful, the Attorney General or the Chief Financial Officer, as applicable, is entitled to reasonable attorney fees and costs. (c) A whistle-blower who reports an undisclosed foreign gift to the appropriate inspector general may also report such undisclosed foreign gift to the Attorney General or the Chief Financial Officer and retain whistle-blower protection under s. 112.3188. Such whistle-blower shall be entitled to receive a reward in the amount of 25 percent of any penalty recovered by the Board of Governors, the State Board of Education, the Attorney General, or the Chief Financial Officer under this section. The Chief Financial Officer is authorized to incur expenditures to provide such reward from the penalty recovery. The reward may be paid through an intermediary attorney or trustee designated by the whistle-blower. (6) Information reported under subsection (3) is not confidential or exempt from s. 119.07(1) and s. 24(a), Art. I of the State Constitution, except as provided in s. 1004.22(2) or unless protected by any statute as a trade secret as defined in s. 688.002 or s. 812.081(1)(c). (7) The Board of Governors may adopt regulations, and the State Board of Education may adopt rules, to implement this section. History. — s. 3, ch. 2021-76. PART III AUDIT REQUIREMENTS AND PROCEDURES 1010.30 Audits required. 1010.305 Audit of student enrollment. 1010.33 Financial and performance audits. 1010.34 Audits of direct-support organizations. 1010.35 Screening foreign researchers. 1010.36 Foreign travel; research institutions. 1010.30 Audits required. (1) School districts, Florida College System institutions, and other institutions and agencies under the supervision of the State Board of Education and state universities under the supervision of the Board of Governors are subject to the audit provisions of ss. 11.45 and 218.39. (2) If an audit contains a significant deficiency or material weakness, the district school board, the Florida College System institution board of trustees, or the university board of trustees shall conduct an audit overview during a public meeting. The audit overview shall describe the corrective action to be taken and a timeline for completion of such action. History. — s. 544, ch. 2002-387; s. 148, ch. 2007-217; s. 160, ch. 2011-5; s. 35, ch. 2012-134; s. 9, ch. 2018-5. 1010.305 Audit of student enrollment. (1) The Auditor General shall periodically examine the records of school districts, and other agencies as appropriate, to determine compliance with law and State Board of Education rules relating to the classification, assignment, and verification of full-time equivalent student enrollment and student transportation reported under the Florida Education Finance Program. (2) If it is determined that the approved criteria and procedures for the placement of students and the conduct of programs have not been followed by the district, appropriate adjustments in the full-time equivalent student count for that district must be made, and any excess funds must be deducted from subsequent allocations of state funds to that district. As provided for by rule, if errors in a specific program of a district recur in consecutive years due to lack of corrective action by the district, adjustments may be made based upon statistical estimates of error projected to the overall district program. History. — s. 545, ch. 2002-387. 1010.33 Financial and performance audits. Each district school board and Florida College System institution board of trustees, and university board of trustees is authorized to have an audit of their accounts and records by an independent certified public accountant retained by them and paid from their public funds. These audits are in addition to those required by ss. 11.45 and 218.39. History. — s. 546, ch. 2002-387; s. 161, ch. 2011-5. 1010.34 Audits of direct-support organizations. Audits of school district, Florida College System institution, and state university direct-support organizations are subject to the audit provisions of ss. 1001.453(4), 1004.28(5), and 1004.70(6), as applicable. History. — s. 547, ch. 2002-387; s. 162, ch. 2011-5. 1010.35 Screening foreign researchers. (1) Each state university or entity listed in subpart A. or subpart B. of part II of chapter 1004 that receives state appropriations or state tax revenue and has a research budget of $10 million or more must screen applicants seeking employment in research or research-related support positions, graduate and undergraduate students applying for research or research-related support positions, and applicants for positions of visiting researcher who are citizens of a foreign country and who are not permanent residents of the United States, or who are citizens or permanent residents of the United States who have any affiliation with an institution or program, or at least 1 year of prior employment or training, excepting employment or training by an agency of the United States Government, in a foreign country of concern as defined in s. 286.101. Such screening is required prior to interviewing such applicant or offering to such applicant a position of employment or of visiting researcher. At the discretion of the university or entity, other applicants for such positions may be screened. (2) In addition to satisfying all employment and enrollment qualifications imposed by federal law, the Board of Governors or the governing board of the applicable entity must require the following of applicants included in subsection (1): (a) A foreign applicant must submit a complete copy of the applicant’s passport and most recently submitted Online Nonimmigrant Visa Application, DS-160. After extraction of all information relevant to the requirements of this section, a university or entity may destroy or return the copy of the DS-160 submitted by an applicant. (b) All applicants described in subsection (1) must submit a complete résumé and curriculum vitae, including every institution of higher education attended; all previous employment since the applicant’s 18th birthday; a list of all published material for which the applicant received credit as an author, a researcher, or otherwise or to which the applicant contributed significant research, writing, or editorial support; a list of the applicant’s current and pending research funding from any source, including funder, amount, applicant’s role on the project, and brief description of the research; and a full disclosure of nonuniversity professional activities, including any affiliation with an institution or program in a foreign country of concern. For applicants who have been continually employed or enrolled in a postsecondary education institution in the United States for 20 years or more, the résumé may, but need not, include employment history before the most recent 20 years. (3) The president or chief administrative officer of the state university or applicable entity shall designate a research integrity office to review all materials required in subsection (2) and take reasonable steps to verify all attendance, employment, publications, and contributions listed in the application required in subsection (2) prior to any interview of or offer of a position to the applicant. Reasonable steps include searching public databases for research publications and presentations and public conflict of interest records to identify any research publication or presentation that may have been omitted from the application, contacting all employers of the most recent 10 years to verify employment, contacting all institutions of higher education attended to verify enrollment and educational progress, searching public listings of persons subject to sanctions or restrictions under federal law, submitting the applicant’s name and other identifying information to the Federal Bureau of Investigation or any federal agency reasonably willing to scrutinize such applicant for national security or counterespionage purposes, and any other steps deemed appropriate to the office. The state university or applicable entity may also direct the office to approve applicants for hire based on a risk-based determination considering the nature of the research and the background and ongoing affiliations of the applicant. (4) The requirements of this section must be completed before interviewing or offering any position to an individual described in subsection (1) in any research or research-related support position and before granting such individual any access to research data or activities or other sensitive data. An applicant who must be screened under this section may not be employed in any research or research-related support position if he or she fails to disclose a substantial educational, employment, or research-related activity or publication or presentation at the time of submitting the application required in subsection (2), unless the department head, or a designee, certifies in writing the substance of the nondisclosure and the reasons for disregarding such failure to disclose. A copy of such certification must be kept in the investigative file of the research integrity office and must be submitted to the nearest Federal Bureau of Investigation field office. (5) The research integrity office must report to the nearest Federal Bureau of Investigation field office, and to any law enforcement agency designated by the Governor or the Board of Governors and the governing board of the applicable entity described in subsection (1), the identity of any applicant who was rejected for employment based on the scrutiny required by this section or other risk-based screening. (6) By July 1, 2025, the Inspector General of the Board of Governors, the inspector general of an entity described in subsection (1), or the Auditor General must perform an operational audit regarding the implementation of this section. History. — s. 4, ch. 2021-76. 1010.36 Foreign travel; research institutions. (1) By January 1, 2022, each state university or entity listed in subpart A. or subpart B. of part II of chapter 1004 that receives state appropriations or state tax revenue and has a research budget of $10 million or more must establish an international travel approval and monitoring program. The program must require preapproval and screening by a research integrity office designated by the president or chief administrative officer of the state university or entity for any employment-related foreign travel and employment-related foreign activities engaged in by all faculty, researchers, and research department staff. Such requirement is in addition to any other travel approval process applicable to the state university or entity. (2)(a) Preapproval by the research integrity office must be based on the applicant’s review and acknowledgment of guidance published by the employing state university or entity which relates to countries under sanctions or other restrictions of the state or the United States Government, including any federal license requirement; customs rules; export controls; restrictions on taking state university or entity property, including intellectual property, abroad; restrictions on presentations, teaching, and interactions with foreign colleagues; and other subjects important to the research and academic integrity of the state university or entity. (b) Preapproval must be based on the binding commitment of the individual traveler not to violate the state university’s or entity’s limitations on travel and activities abroad and to obey all applicable federal laws. (3) The state university or entity must maintain records of all foreign travel requests and approvals; expenses reimbursed by the university or entity during such travel, including for travel, food, and lodging; and payments and honoraria received during such travel and activities, including for travel, food, and lodging. The state university or entity must also keep records of the purpose of the travel and any records related to the foreign activity review. Such records must be retained for at least 3 years or any longer period of time required by any other applicable state or federal law. (4) The state university or entity must provide an annual report of foreign travel to countries of concern listing individual travelers, foreign locations visited, and foreign institutions visited to the Board of Governors or the governing board of the applicable entity. (5) By July 1, 2025, the Inspector General of the Board of Governors, the inspector general of an entity described in subsection (1), or the Auditor General must perform an operational audit regarding the implementation of this section. History. — s. 5, ch. 2021-76. PART IV PROVISIONS RELATING TO BONDING 1010.40 Proposals for issuing bonds. 1010.41 Procedure of district school boards with reference to proposals for issuing bonds. 1010.42 Publication of resolution. 1010.43 Notice of election; qualifications of electors. 1010.44 Conduct of election; form of ballot; appointment of inspectors; canvassing returns. 1010.45 Result of election held. 1010.46 If election adverse, no second election within 6 months. 1010.47 Receiving bids and sale of bonds. 1010.48 Bidders to give security. 1010.49 Form and denomination of bonds. 1010.50 Investment of fiduciary funds in bonds; security for deposit of public funds. 1010.51 Records to be kept and reports to be made. 1010.52 Bonds may be validated; validity of bonds. 1010.53 Proceeds; how expended. 1010.54 Disposition of surplus of bond issue. 1010.55 Additional bond issues. 1010.56 Board of Administration to act as fiscal agent in issuance and sale of motor vehicle anticipation certificates. 1010.57 Bonds payable from motor vehicle license tax funds; instruction units computed. 1010.58 Procedure for determining number of instruction units for Florida College System institutions. 1010.59 Interest rates. 1010.62 Revenue bonds and debt. 1010.40 Proposals for issuing bonds. Whenever the residents of a school district in this state shall desire the issuance of bonds by such school district for the purpose of acquiring, building, enlarging, furnishing, or otherwise improving buildings or school grounds, or for any other exclusive use of the public schools within such school district, they shall present to the district school board a petition signed by not less than 25 percent of the duly qualified electors residing within the school district, setting forth in general terms the amount of the bonds desired to be issued, the purpose thereof, and that the proceeds derived from the sale of such bonds shall be used for the purposes set forth in the petition. The requirement for such petition may be dispensed with and the proposition of issuing bonds for the purposes as herein outlined may be initiated by the district school board of the said district; however, nothing contained in this section shall repeal any of the provisions of ss. 100.201-100.221, 100.241, 100.261-100.341, and 100.351. History. — s. 549, ch. 2002-387. 1010.41 Procedure of district school boards with reference to proposals for issuing bonds. It shall be the duty of the district school board to plan the school financial program of the district so that, insofar as practicable, needed capital outlay expenditures can be made without the necessity of issuing bonds. Whenever the district school board proposes an issue of bonds or has received any petition proposing the issuance of bonds, as provided in s. 1010.40, the said board shall forthwith proceed as follows: (1) The district school board, after considering recommendations submitted by the district school superintendent, shall determine whether in its opinion the projects for which bonds are proposed to be issued are essential for the school program of the district. (2) If the proposed projects are deemed essential by the district school board or if the proposed projects are rejected in whole or in part, the district school board shall, if practicable, prepare a plan for carrying out the projects, or at least part of the projects, with current funds which have been or can be set aside for that purpose. (3) If the district school board determines that any portion of the projects cannot be carried out so that all costs can be met from the proceeds of a special district millage voted for that purpose or from district current funds that are not needed for salaries of teachers or other necessary expenses of operating the schools or from such funds that can reasonably be expected to be available by the time the projects are completed, or cannot be completed on the basis of a loan against district current funds, approved in accordance with s. 1011.14, the district school board shall then determine the amount of bonds necessary to be issued to complete the projects as proposed for the district and shall adopt and transmit to the Department of Education a resolution setting forth the proposals with reference to the projects and the proposed plan for financing the projects, said resolution to be in such form and contain such information as may be prescribed by the State Board of Education. If the Department of Education shall determine that the issuance of bonds as proposed is unnecessary or is unnecessary in the amount and according to the plan proposed, and shall notify the district school board accordingly, the district school board shall then amend its resolution to conform to the recommendation of the Department of Education, and no further action shall be taken for a period of at least 1 year on the proposal for a bond issue unless, within 30 days thereafter, a petition signed by at least 35 percent of the qualified electors within the district is received by the school board requesting that an election be called to vote bonds for the purposes set forth and in an amount which shall not exceed the amount of bonds proposed by the district school board. If such a petition is received by the district school board, as provided herein, or if the resolution proposing a bond issue has been approved by the Department of Education, the school board shall then proceed at its next ensuing meeting to adopt a resolution authorizing that an election be held for the purpose of determining whether bonds shall be issued as proposed. History. — s. 550, ch. 2002-387. 1010.42 Publication of resolution. It shall be the duty of the district school board, when the resolution proposing a bond issue has been approved by the Department of Education or when such a proposal has been rejected by the Department of Education and a new petition signed by 35 percent of the qualified electors of the district has been presented, and when the resolution authorizing an election has been adopted as set forth above, to cause such resolution to be published at least once each week for 2 consecutive weeks in some newspaper published in the district. This resolution may also include a notice of election as prescribed in s. 1010.43. History. — s. 551, ch. 2002-387. 1010.43 Notice of election; qualifications of electors. The district school board shall also, at the meeting at which is passed the resolution provided for in s. 1010.41, order that an election shall be held in the school district to determine whether or not there shall be issued by the district the bonds provided for in such resolution, in which election only the duly qualified electors thereof shall vote; and prior to the time of holding such election, the district school board shall cause to be published at least once each week for 2 consecutive weeks in a newspaper published in the district a notice of the holding of such election, which shall specify the time and place or places of the holding thereof. The resolution prescribed in s. 1010.41 may be incorporated in and published as a part of the notice prescribed in this section. History. — s. 552, ch. 2002-387. 1010.44 Conduct of election; form of ballot; appointment of inspectors; canvassing returns. The election, provided for in s. 1010.43, shall be held at the place or several places in the district where the last general election was held throughout the district, unless the district school board orders otherwise; and the district school board shall appoint inspectors for the election and cause to be prepared and furnished to the inspectors the ballots to be used at the election; the form of ballots for such election shall be: “For bonds” or “Against bonds.” The inspectors shall make returns to the district school board immediately after the election, and the school board shall hold a special meeting as soon thereafter as practicable for the purpose of canvassing the election returns and shall determine and certify its result. History. — s. 553, ch. 2002-387. 1010.45 Result of election held. If it appears by the result of the election that a majority of the votes cast shall be “For bonds,” the district school board shall issue the bonds authorized by the election for the purposes specified in the resolution as published, not to exceed the amount named therein. If the majority of the votes cast shall have been “Against bonds,” no bonds shall be issued. History. — s. 554, ch. 2002-387. 1010.46 If election adverse, no second election within 6 months. If the result of the election is adverse to the issuance of the bonds, no election shall be held for such purpose within 6 months thereafter. In the event such election shall result or shall have resulted in an equal number of votes being cast for the issuance of the bonds as shall be cast adverse to issuance of bonds, the district school board may call and order another or second election within the district to have determined the question of whether the bonds specified in the original petition and resolution shall be issued by the district, after giving notice as provided for by s. 1010.43, and it shall not be necessary to have presented to the district school board further petitions to order the second election. History. — s. 555, ch. 2002-387. 1010.47 Receiving bids and sale of bonds. (1) If the issuance of bonds is authorized at the election, or if any bonds outstanding against the district are being refunded, the district school board shall sell the bonds in the manner provided in s. 218.385. (2) In the marketing of the bonds, the district school board shall be entitled to have such assistance as can be rendered by the Division of Bond Finance, the Commissioner of Education, or any other public state officer or agency. In determining the highest and best bidder for bonds offered for sale, the net interest cost to the school board as shown in standard bond tables shall govern, provided that the determination of the district school board as to the highest and best bidder shall be final. History. — s. 556, ch. 2002-387; s. 45, ch. 2004-305. 1010.48 Bidders to give security. The district school board may require of all bidders for the bonds that they give security by bond or by a deposit to the district school board that the bidder shall comply with the terms of the bid, and any bidder whose bid is accepted shall be liable to the district school board for all damages on account of the nonperformance of the terms of such bid or to a forfeiture of the deposit required by the district school board. History. — s. 557, ch. 2002-387. 1010.49 Form and denomination of bonds. The district school board may prescribe the denomination of the bonds to be issued, and such bonds may be issued with or without interest coupons in the discretion of the board. The form of the bonds to be issued may be prescribed by the State Board of Education on the recommendation of the Department of Legal Affairs. The schedule of maturities of the proposed bonds shall be so arranged that the total payments required each year shall be as nearly equal as practicable. The schedule shall provide that all bonds are to be retired within a period of 30 years from the date of issuance unless a longer period is required and has been specifically approved by the Department of Education. All bonds issued under this section shall be callable at the times and upon the terms prescribed by the district school board. History. — s. 558, ch. 2002-387; s. 1, ch. 2012-52. 1010.50 Investment of fiduciary funds in bonds; security for deposit of public funds. School district bonds authorized and issued under the provisions of this chapter shall be lawful investments for fiduciary and trust funds, including all funds in the control of trustees, assignees, administrators, and executors, and may be accepted as security for all deposits of public funds. History. — s. 559, ch. 2002-387. 1010.51 Records to be kept and reports to be made. The district school board shall maintain a complete record of all bonds issued under the provisions of this chapter, which record shall show upon what authority the bonds are issued, the amount for which issued, the persons to whom issued, the date of issuance, the purpose or purposes for which issued, the rate of interest to be paid, and the time and place of payment of each installment of principal and interest. This record shall be so arranged as to show the amount of principal and interest to be paid each year and shall also show the annual or semiannual payments which are made and the bonds which are canceled. In addition, the district school superintendent shall file with the Department of Education in accordance with rules of the State Board of Education reports giving such information as may be required regarding any bonds which may be issued as provided herein. History. — s. 560, ch. 2002-387. 1010.52 Bonds may be validated; validity of bonds. When an issue of bonds for any school district shall be authorized in the manner provided under the terms of this chapter, such bonds shall, in the discretion of the district school board, be subject to validation in the manner provided for in chapter 75. In lieu of validation as set forth in that chapter, the district school board may, in its discretion, submit to the Department of Legal Affairs all information relating to the issuance of bonds as provided in said chapter 75, and an approving opinion of the Department of Legal Affairs shall be sufficient evidence that the bonds are valid. Bonds reciting that they are issued pursuant to the terms of this chapter shall, in any action or proceeding involving their validity, be conclusively deemed to be fully authorized thereby, to have been issued, sold, executed, and delivered in conformity therewith, and with all other provisions of law applicable thereto, and shall be incontestable, anything herein or in other statutes to the contrary notwithstanding, unless such action or proceeding is begun before or within 30 days after the date upon which the bonds are sold, paid for, and delivered. History. — s. 561, ch. 2002-387. 1010.53 Proceeds; how expended. The proceeds derived from the sale of the bonds shall be held by the district school board and shall be expended by the board for the purpose for which the bonds were authorized for the school district, and shall be held and expended in the manner following: (1) The district school board shall deposit, or cause to be deposited, the proceeds arising from the sale of each issue of bonds in a separate bond construction fund account in the school depository. (2) All or any part of the fund derived from the proceeds of any such bond issue that in the judgment of the district school board is not immediately needed may be placed in the following securities maturing not later than the time when the funds are reasonably expected to be needed: (a) In investments listed in s. 218.415(16). (b) In any bonds issued by the district; provided, such bonds are not in default and can