Section 939.185, Florida Statutes, provides reporting requirements for counties that receive additional court costs imposed by the court. The report includes the amount of funds collected and an itemized list of expenditures for all authorized programs and activities. This report is required to be submitted to the Governor, the Chief Financial Officer, the President of the Senate, and the Speaker of the House of Representatives on a quarterly basis.
Section 216.102(3), Florida Statutes, requires the Chief Financial Officer to publish a ACFR in accordance with generally accepted accounting principles. The ACFR includes the audited financial statements, note disclosures, and required supplementary information, presenting the state's financial condition at fiscal year-end and results of operations during the fiscal year.
Section 17.20(5), Florida Statutes, requires the Chief Financial Officer to prepare an annual report on debt collection. The report includes the amount of claims referred for collection, the amount of claims outstanding, and the amount of claims collected by each state agency.
The SEFA is prepared in accordance with the United States Office of Management and Budget (OMB) circular A-133 and presents federal awards expended by the state during the fiscal year. The single audit act amendments of 1996 (public law 104-156) and the OMB circular A-133 define federal awards as federal financial assistance and federal cost-reimbursement contracts that non-federal entities receive directly from federal awarding agencies or indirectly from pass-through entities.
Pursuant to Section 215.195, Florida Statutes, and in accordance with Federal regulations established by the United States Office of Management and Budget, the Department of Financial Services (DFS) prepares a Statewide Cost Allocation Plan (SWCAP) each year. The SWCAP permits the State to identify costs that are associated with the general administration of the State and to charge a portion of these costs to Federal Programs. The SWCAP report is approved by the Department of Health & Human Services and includes the following sections: Schedule H - Summary of Fixed Cost (Exhibit A), Section I - Proposal, Section I - Supporting Workpapers, and Section II – Billed Services.
Section 17.32, Florida Statutes, requires the Chief Financial Officer to prepare an annual report listing all trust funds. The report includes revenues and disbursements for the prior fiscal year and the ending cash balance at fiscal year-end for each trust fund.
Section 215.3206(3), Florida Statutes, requires the Chief Financial Officer to prepare an annual report listing all trust funds that are exempt from automatic termination and their revenues by major category for the last four fiscal years. The report also includes a list of trust funds that are scheduled to terminate.