6A-14.072. Financial Records and Reports

(1) Each Florida College System institution shall keep financial records according to the Department of Education publication, “Accounting Manual for Florida’s College System,” (http://flrules.org/Gateway/reference.asp?No=Ref-19627) effective August 2026, incorporated herein by reference. Copies may be obtained through the Division of Florida Colleges, Department of Education, 325 West Gaines Street, Tallahassee, Florida 32399-0400. (2) Enrollment related financial records shall be kept for all instruction so as to facilitate verification, confirmation, and comparison. (3) If financial reports are not received from a Florida College System institution when due, the Commissioner of Education may withhold apportionments of state funds to the college until the reports are received.