Florida Statute 215.32 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 215
FINANCIAL MATTERS: GENERAL PROVISIONS

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F.S. 215.32

215.32 State funds; segregation.—

(1) All moneys received by the state shall be deposited in the State Treasury unless specifically provided otherwise by law and shall be deposited in and accounted for by the Chief Financial Officer within the following funds, which funds are hereby created and established:

(a) General Revenue Fund.

(b) Trust funds.

(2) The source and use of each of these funds shall be as follows:

(a) The General Revenue Fund shall consist of all moneys received by the state from every source whatsoever, except as provided in paragraphs (b) and (c). Such moneys shall be expended pursuant to General Revenue Fund appropriations acts, transferred as provided in paragraph (c), or maintained as unallocated general revenue. Unallocated general revenue shall be considered the working capital balance of the state and shall consist of moneys in the General Revenue Fund that are in excess of the amount needed to meet General Revenue Fund appropriations for the current fiscal year.

¹(b)1. The trust funds shall consist of moneys received by the state which under law or under trust agreement are segregated for a purpose authorized by law. The state agency or branch of state government receiving or collecting such moneys is responsible for their proper expenditure as provided by law. Upon the request of the state agency or branch of state government responsible for the administration of the trust fund, the Chief Financial Officer may establish accounts within the trust fund at a level considered necessary for proper accountability. Once an account is established, the Chief Financial Officer may authorize payment from that account only upon determining that there is sufficient cash and releases at the level of the account.

2. In addition to other trust funds created by law, to the extent possible, each agency shall use the following trust funds as described in this subparagraph for day-to-day operations:

a. Operations or operating trust fund, for use as a depository for funds to be used for program operations funded by program revenues, with the exception of administrative activities when the operations or operating trust fund is a proprietary fund.

b. Operations and maintenance trust fund, for use as a depository for client services funded by third-party payors.

c. Administrative trust fund, for use as a depository for funds to be used for management activities that are departmental in nature and funded by indirect cost earnings and assessments against trust funds. Proprietary funds are excluded from the requirement of using an administrative trust fund.

d. Grants and donations trust fund, for use as a depository for funds to be used for allowable grant or donor agreement activities funded by restricted contractual revenue from private and public nonfederal sources.

e. Agency working capital trust fund, for use as a depository for funds to be used pursuant to s. 216.272.

f. Clearing funds trust fund, for use as a depository for funds to account for collections pending distribution to lawful recipients.

g. Federal grant trust fund, for use as a depository for funds to be used for allowable grant activities funded by restricted program revenues from federal sources.

To the extent possible, each agency must adjust its internal accounting to use existing trust funds consistent with the requirements of this subparagraph. If an agency does not have trust funds listed in this subparagraph and cannot make such adjustment, the agency must recommend the creation of the necessary trust funds to the Legislature no later than the next scheduled review of the agency’s trust funds pursuant to s. 215.3206.

3. All such moneys are hereby appropriated to be expended in accordance with the law or trust agreement under which they were received, subject always to the provisions of chapter 216 relating to the appropriation of funds and to the applicable laws relating to the deposit or expenditure of moneys in the State Treasury.

4.a. Notwithstanding any provision of law restricting the use of trust funds to specific purposes, unappropriated cash balances from selected trust funds may be authorized by the Legislature for transfer to the Budget Stabilization Fund and General Revenue Fund in the General Appropriations Act.

b. This subparagraph does not apply to trust funds required by federal programs or mandates; trust funds established for bond covenants, indentures, or resolutions whose revenues are legally pledged by the state or public body to meet debt service or other financial requirements of any debt obligations of the state or any public body; the Division of Licensing Trust Fund in the Department of Agriculture and Consumer Services; the State Transportation Trust Fund; the trust fund containing the net annual proceeds from the Florida Education Lotteries; the Florida Retirement System Trust Fund; trust funds under the management of the State Board of Education or the Board of Governors of the State University System, where such trust funds are for auxiliary enterprises, self-insurance, and contracts, grants, and donations, as those terms are defined by general law; trust funds that serve as clearing funds or accounts for the Chief Financial Officer or state agencies; trust funds that account for assets held by the state in a trustee capacity as an agent or fiduciary for individuals, private organizations, or other governmental units; and other trust funds authorized by the State Constitution.

(c)1. The Budget Stabilization Fund shall consist of amounts equal to at least 5 percent of net revenue collections for the General Revenue Fund during the last completed fiscal year. The Budget Stabilization Fund’s principal balance shall not exceed an amount equal to 10 percent of the last completed fiscal year’s net revenue collections for the General Revenue Fund. As used in this paragraph, the term “last completed fiscal year” means the most recently completed fiscal year prior to the regular legislative session at which the Legislature considers the General Appropriations Act for the year in which the transfer to the Budget Stabilization Fund must be made under this paragraph.

2. By September 15 of each year, the Governor shall authorize the Chief Financial Officer to transfer, and the Chief Financial Officer shall transfer pursuant to appropriations made by law, to the Budget Stabilization Fund the amount of money needed for the balance of that fund to equal the amount specified in subparagraph 1., less any amounts expended and not restored. The moneys needed for this transfer may be appropriated by the Legislature from any funds.

3. Unless otherwise provided in this subparagraph, an expenditure from the Budget Stabilization Fund must be restored pursuant to a restoration schedule that provides for making five equal annual transfers from the General Revenue Fund, beginning in the third fiscal year following that in which the expenditure was made. For any Budget Stabilization Fund expenditure, the Legislature may establish by law a different restoration schedule and such change may be made at any time during the restoration period. Moneys are hereby appropriated for transfers pursuant to this subparagraph.

4. The Budget Stabilization Fund may be used as a revolving fund for transfers as provided in s. 215.18; however, any interest earned must be deposited in the General Revenue Fund.

History.—s. 3, ch. 22833, 1945; s. 1, ch. 59-91; s. 2, ch. 59-257; s. 1, ch. 61-119; s. 1, ch. 65-266; s. 3, ch. 65-420; ss. 2, 3, ch. 67-371; ss. 12, 31, 35, ch. 69-106; s. 1, ch. 73-196; ss. 1, 2, ch. 73-316; s. 1, ch. 77-352; s. 15, ch. 79-190; s. 2, ch. 80-114; s. 6, ch. 81-169; s. 2, ch. 81-231; s. 9, ch. 81-295; ss. 2, 25, ch. 83-49; s. 31, ch. 87-247; s. 8, ch. 87-331; s. 44, ch. 87-548; s. 47, ch. 89-356; s. 5, ch. 91-79; s. 1, ch. 91-109; s. 14, ch. 92-142; s. 1, ch. 93-159; s. 1146, ch. 95-147; s. 12, ch. 98-73; s. 83, ch. 99-2; s. 13, ch. 2000-169; s. 47, ch. 2000-371; s. 18, ch. 2001-256; s. 1, ch. 2001-375; s. 3, ch. 2001-380; s. 209, ch. 2003-261; s. 9, ch. 2003-400; s. 21, ch. 2004-234; s. 73, ch. 2004-269; s. 51, ch. 2005-71; s. 7, ch. 2005-152; s. 3, ch. 2007-119; s. 22, ch. 2007-217; s. 51, ch. 2008-153; s. 2, ch. 2009-2; s. 52, ch. 2009-82; s. 1, ch. 2010-2; s. 59, ch. 2010-153; ss. 65, 66, ch. 2011-47; ss. 42, 43, ch. 2012-119; ss. 41, 42, ch. 2013-41; ss. 55, 56, ch. 2014-53; ss. 77, 78, ch. 2015-222; ss. 116, 117, ch. 2016-62; ss. 55, 56, ch. 2017-71; ss. 82, 83, ch. 2018-10; ss. 109, 110, ch. 2019-116; ss. 101, 102, ch. 2020-114; ss. 60, 61, ch. 2021-37; ss. 85, 86, ch. 2022-157; ss. 75, 76, ch. 2023-240; ss. 90, 91, ch. 2024-228.

¹Note.—

A. Section 90, ch. 2024-228, reenacted paragraph (2)(b) “[i]n order to implement the transfer of funds from the General Revenue Fund from trust funds for the 2024-2025 General Appropriations Act.”

B. Section 91, ch. 2024-228, provides that “[t]he text of s. 215.32(2)(b), Florida Statutes, as carried forward from chapter 2011-47, Laws of Florida, by this act, expires July 1, 2025, and the text of that paragraph shall revert to that in existence on June 30, 2011, except that any amendments to such text enacted other than by this act shall be preserved and continue to operate to the extent that such amendments are not dependent upon the portions of text which expire pursuant to this section.” Effective July 1, 2025, paragraph (2)(b), as amended by s. 91, ch. 2024-228, will read:

(b)1. The trust funds shall consist of moneys received by the state which under law or under trust agreement are segregated for a purpose authorized by law. The state agency or branch of state government receiving or collecting such moneys shall be responsible for their proper expenditure as provided by law. Upon the request of the state agency or branch of state government responsible for the administration of the trust fund, the Chief Financial Officer may establish accounts within the trust fund at a level considered necessary for proper accountability. Once an account is established within a trust fund, the Chief Financial Officer may authorize payment from that account only upon determining that there is sufficient cash and releases at the level of the account.

2. In addition to other trust funds created by law, to the extent possible, each agency shall use the following trust funds as described in this subparagraph for day-to-day operations:

b. Operations and maintenance trust fund, for use as a depository for client services funded by third-party payors.

e. Agency working capital trust fund, for use as a depository for funds to be used pursuant to s. 216.272.

f. Clearing funds trust fund, for use as a depository for funds to account for collections pending distribution to lawful recipients.

g. Federal grant trust fund, for use as a depository for funds to be used for allowable grant activities funded by restricted program revenues from federal sources.

F.S. 215.32 on Google Scholar

F.S. 215.32 on Casetext

Amendments to 215.32

Arrestable Offenses / Crimes under Fla. Stat. 215.32

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 215.32.

Annotations, Discussions, Cases:

Cases Citing Statute 215.32

Total Results: 20

Christina Daly, in her official capacity as Secretary of the Florida Department of Juvenile Justice v. Polk County, Florida, and Seminole County, Florida, political subdivisions of the State of Florida

Court: Fla. Dist. Ct. App. | Date Filed: 2018-11-27T00:00:00-08:00

Citation: 265 So. 3d 644

Snippet: account. § 215.32(2)(b)1., Fla. Stat. (emphasis added). We do not agree that section 215.32 negates…therefore subject to the constraints of section 215.32, Florida Statutes. Cf. McKendry v. State, 641 So…statute covering that subject and others). Section 215.32 states: Upon the request of the state agency…accounts at a level smaller than the whole fund. See § 215.32(2)(b)1., Fla. Stat. (“Upon the request of the state…Thus, even if Appellant is correct that section 215.32 limits claims brought under section 215.26 when

Graham v. Haridopolos

Court: Fla. | Date Filed: 2013-01-31T00:00:00-08:00

Citation: 108 So. 3d 597, 38 Fla. L. Weekly Supp. 71, 2013 Fla. LEXIS 127, 2013 WL 362773

Snippet: Treasury.” Graham, 75 So.3d at 318-19 (citing § 215.32, Fla. Stat. (2007); Sec’y of State v. Milligan,

Graham v. Haridopolos

Court: Fla. Dist. Ct. App. | Date Filed: 2011-10-12T00:00:00-07:00

Citation: 75 So. 3d 315, 2011 Fla. App. LEXIS 16060, 2011 WL 4818046

Snippet: segregate monies within the State Treasury. See § 215.32, Fla. Stat.; Secretary of State v. Milligan, 704

Youngblood v. Estate of Villanueva

Court: Fla. | Date Filed: 2007-06-07T00:00:00-07:00

Citation: 959 So. 2d 215, 32 Fla. L. Weekly Supp. 319, 2007 Fla. LEXIS 1043, 2007 WL 1628275

Snippet: Pariente, Quince, Wells 7 June 2007 959 So. 2d 215, 32 Fla. L. Weekly Supp. 319, 2007 Fla. LEXIS 1043,

Secretary of State v. Milligan

Court: Fla. Dist. Ct. App. | Date Filed: 1997-12-07T23:53:00-08:00

Citation: 704 So. 2d 152

Snippet: how their money is spent by the state. Section 215.32 provides for segregation of state funds into the… 19(f) of the Florida Constitution and sections 215.32, 215.3206(2), and 215.3208(4)(a), Florida Statutes…noted by the Commission and as provided in section 215.32(2), a trust fund merely segregates or earmarks

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Court: Fla. Att'y Gen. | Date Filed: 1987-05-26T00:53:00-07:00

Snippet: sections of the Florida Statutes." (e.s.) Cf., s. 215.32(2)(b)1., F.S., which states that trust funds shall…law, be deposited in the State Treasury; and s. 215.32(1), F.S., which provides that all state moneys

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Court: Fla. Att'y Gen. | Date Filed: 1986-11-23T23:53:00-08:00

Snippet: become entitled. Section 121.021(36), F.S. Cf., s. 215.32(1), F.S. Section 121.051(1)(a), F.S., provides:…funds. As to trust funds, paragraph (b)1. of s. 215.32(2), in pertinent part, provides that "[t]he

Golden Nugget Group v. METROPOLITAN DADE

Court: Fla. | Date Filed: 1985-02-07T23:53:00-08:00

Citation: 464 So. 2d 535

Snippet: appropriation measures contemplated by section 215.32, Florida Statutes (1983), which governs the handling

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Court: Fla. Att'y Gen. | Date Filed: 1984-04-10T23:53:00-08:00

Snippet: otherwise provided by law. Subsection (1) of s 215.32, F.S., in relevant part, provides that "[a…the State Treasury, as required by ss 18.101 and 215.32, F.S. Nor does s 250.36(4), F.S., direct the disposition…are equally applicable to these moneys. Section 215.32(1), F.S., specifically requires that all moneys…bank accounts. Therefore, pursuant to ss 215.31, 215.32 and 18.101, F.S., such moneys must be deposited…s250.40, F.S., may be established pursuant to s 215.32(2)(b), F.S. Subsection (2)(b)1., in pertinent part

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Court: Fla. Att'y Gen. | Date Filed: 1984-04-02T23:53:00-08:00

Snippet: otherwise by law" to the requirement of s 215.32, F.S., that "moneys received by the state … the State Treasury, and to the provisions of s 215.32, F.S., requiring that all moneys received by the… and as thereby created and established. See, s 215.32(1)(a), and (2)(a), F.S. Therefore, unless and until…by the Legislature, as provided in ss 215.31 and 215.32, F.S. QUESTION FOUR According to the excerpt of…by the Legislature as provided in ss 215.31 and 215.32, F.S.; (4) in the absence of any statutory

METRO. DADE CTY. v. Golden Nugget Group

Court: Fla. Dist. Ct. App. | Date Filed: 1984-02-27T23:53:00-08:00

Citation: 448 So. 2d 515

Snippet: appropriation measures *519 as contemplated by Section 215.32(2)(a).[2] We conclude that the Act is not defective… revenues paid into the State Treasury. Section 215.32, applicable here, provides: (1) All moneys received…General Revenue Fund into a trust fund under Section 215.32(1)(b). We agree with the finding of the trial court

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Court: Fla. Att'y Gen. | Date Filed: 1982-06-01T00:53:00-07:00

Snippet: the Treasurer. Section 18.101(1), F.S. Further, s 215.32, F.S., requires all moneys received to be deposited…State Treasury as required by ss212.20, 215.31, 215.32 and 18.101, F.S. This is a mandatory, legislative…Department of Banking and Finance as to source. Section 215.32(1), F.S., read with s 212.82, F.S. 1982, requires…formula set forth in s 212.84, F.S. 1982. See also, s 215.32(2)(b)1. and 3., F.S. Question Four You state in

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Court: Fla. Att'y Gen. | Date Filed: 1980-08-26T00:53:00-07:00

Snippet: established pursuant to general law, see, e.g., s. 215.32(1)(b), F. S., and trustees appointed therefor,

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Court: Fla. Att'y Gen. | Date Filed: 1980-06-26T00:53:00-07:00

Snippet: Donations Trust Fund established pursuant to s. 215.32(1)(b), F. S. You propose to utilize a negotiable

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Court: Fla. Att'y Gen. | Date Filed: 1979-12-18T23:53:00-08:00

Snippet: immediately credited to the appropriate fund. Section 215.32, F. S., requires all moneys received by the state

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Court: Fla. Att'y Gen. | Date Filed: 1979-05-17T00:53:00-07:00

Snippet: appropriate fund, as required by ss. 215.31 and 215.32, F. S.See s. 215.26, F. S., as to the procedures

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Court: Fla. Att'y Gen. | Date Filed: 1978-12-28T23:53:00-08:00

Snippet: acceptance of such contributions existed pursuant to s. 215.32(2)(b)1. pursuant to which the Legislature created…Governor, 201 So.2d 226 (Fla. 1967) and ss. 215.31 and 215.32, such moneys immediately upon their receipt by …deposited in the State Treasury. Pursuant to s. 215.32(2)(b)1., such funds are to be held in the State…for which they were contributed. Pursuant to s. 215.32(2)(b)3., such moneys are automatically appropriated…legislative requirements embodied in ss. 215.31 and 215.32. Consequently, the first question posed at the

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Court: Fla. Att'y Gen. | Date Filed: 1978-04-26T23:53:00-08:00

Snippet: police officers and firefighters. Pursuant to s. 215.32(1)(b)1., F. S., the commissioner has refused to

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Court: Fla. Att'y Gen. | Date Filed: 1978-01-26T23:53:00-08:00

Snippet: Irion v. Lyons, 113 So. 857 (Fla. 1927). Section 215.32, F. S., provides that moneys received by the state…therefore, is a trust fund within the meaning of s. 215.32(1)(b), F. S. The general rule regarding refunds… Acquisition Trust Fund pursuant to ss. 215.26, 215.32, and 374.041, F. S., because such payments are

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Court: Fla. Att'y Gen. | Date Filed: 1977-08-22T00:53:00-07:00

Snippet: expenditure as provided by law. Section 215.32(2)(b)1. Section 215.32(2)(b)3. operates to appropriate all …Fund, pursuant to the provisions of ss. 215.31 and 215.32, F. S., and cannot be properly deposited in or …must be deposited in the State Treasury. Section 215.32(1), F. S., requires all moneys received by the …University System. Of the four funds denominated in s. 215.32, F. S., only the General Revenue Fund and the trust…General Revenue Fund Appropriations Acts. Section 215.32(2)(a). The source and use of the trust funds `consist