Published on: 19098347. The purpose of the amendment to rule 6A-1.001, F.A.C., is to incorporate by reference an updated version (2017) of the Financial and Program Cost Accounting and Reporting for Florida Schools. Changes in law, accounting principles and district practices require periodic revision of this publication, which includes the chart of accounts. The effect is that districts will have an updated chart of accounts to use. Rules 6A-1.085, Basic Principle of Internal Fund Accounting, 6A-1.087, School Board Responsible for Internal Funds, and 6A-1.091, Purchases from Internal Funds, F.A.C., are being repealed due to duplicative guidance and principles that are included in the Financial and Program Cost Accounting and Reporting for Florida Schools and incorporated by reference in rule 6A-1.001, F.A.C.
Published on: 5833015. The purpose of the amendment is to require that written policies governing the receipt and disbursement of internal funds adopted by school districts are consistent with those required in the publication “Financial and Program Cost Accounting and Reporting for Florida Schools” as incorporated by reference in Rule 6A-1.001, F.A.C. The effect is a rule consistent with current requirements.
Published on: 5696148. The purpose of the rule developments will be to review the rules to ensure they are current on matters relating to financial and reporting requirements of the Department. In addition, Rule 6A-1.0551, F.A.C., will be reviewed to ensure that provisions relating to the special qualification salary for elected superintendents are current. The effect of the rule development process will be to ensure that rules reflect current statutory requirements.