December 08, 2019
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The Florida Statutes

The 2001 Florida Statutes

Title XIV
Taxation And Finance
Chapter 218
Financial Matters Pertaining To Political Subdivisions
View Entire Chapter
Section 218.325, Florida Statutes 2001

218.325  Uniform chart of accounts and financial reporting for court and justice system costs and revenues.--

(1)(a)  The Uniform Chart of Accounts Development Committee is hereby created to develop and implement a uniform chart of accounts. The committee shall work with the representatives of the designated end-user groups identified in subsection (3) in order to determine the specific financial data related to the operations of the circuit and county courts and justice-related agencies of the executive branch which must be accounted for and reported. The committee shall then work with the Department of Banking and Finance to develop the necessary rules required to implement the uniform chart of accounts. The committee shall include:

1.  The Comptroller or the Comptroller's designee.

2.  Three clerks of the circuit court or deputy clerks, appointed by the president of the Florida Association of Court Clerks.

3.  Three elected county commissioners or county finance staff, appointed by the Florida Association of Counties.

4.  Three elected sheriffs or their designees, appointed by the president of the Florida Sheriffs Association.

(b)  The Comptroller or the Comptroller's designee shall serve as chairperson of the committee. The committee shall use the staff of the Department of Banking and Finance for staff support and may also appoint technical support staff as designated by the Florida Association of Court Clerks, the Florida Association of Counties, and the Florida Sheriffs Association as needed for technical assistance and support. Members of the committee must be appointed within 30 days after June 18, 1995. Within 60 days after the appointment of the membership, the committee shall meet to establish procedures for the conduct of its business.

(c)  Members of the committee shall serve without compensation.

(2)  The Uniform Chart of Accounts Development Committee shall make an analysis of the requirements for implementing a detailed, uniform chart of accounts and financial reporting system for court and justice-related agency expenditures and revenues. The Comptroller shall make a report to the Chief Justice of the Florida Supreme Court, the Governor, the Speaker of the House of Representatives, and the President of the Senate on such requirements, including a timetable for implementation and an assessment of fiscal impact, by January 1, 1996. The proposed uniform chart of accounts and financial reporting system must provide that all revenues received and expenditures incurred by county governments, clerks of court, the courts or other judicial entities that are related to the operations of the circuit courts and county courts, and other components of the justice system can be accounted for in sufficient detail to permit reporting for both discrete functions and organizational units.

(3)  For purposes of this section, the collection of representatives of end-user groups, which shall assist the Uniform Chart of Accounts Development Committee on the process and procedures for implementing new accounting and reporting requirements and provide oversight and guidance for implementing activities, shall be formed by one representative each from the Office of the Governor, the Speaker of the House of Representatives, the President of the Senate, the Office of the Comptroller, the Office of the State Courts Administrator, the Florida Prosecuting Attorneys Association, the Florida Public Defenders Association, the Legislative Committee on Intergovernmental Relations, the Information Resource Committee, and The Florida Bar.

History.--s. 1, ch. 95-400; s. 6, ch. 96-311.

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