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Florida Administrative Code (Last Updated: November 11, 2024) |
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6. Department of Education |
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6A. State Board of Education |
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6A-1. Finance And Administration |
1The following dates shall apply to the fiscal reporting and budgeting process of each school district.
17(1) The final budget prepared under procedural steps and time intervals specified in Section 31200.065, F.S., 33shall be submitted to the Commissioner no later than the third business day following the day of adoption by the school board.
55(2) No budget amendment shall be approved by the district school board after the due date for the annual financial report for that year.
79(3) The annual financial report and all official parts thereof must be submitted to the Commissioner no later than September 11 of each year. The annual financial report is composed of the following forms: Forms ESE 348, Report of Financial Data to the Commissioner of Education (126http://www.flrules.org/Gateway/reference.asp?No=Ref-16356128) (effective February 2024), 132and 133ESE 145, Superintendent’s Annual Financial Report 139(140http://www.flrules.org/Gateway/reference.asp?No=Ref-16357142), 143which are incorporated by reference in this rule (effective February 2024154), and Forms 157ESE 374, Schedule of Maturities of Indebtedness 164(165http://www.flrules.org/Gateway/reference.asp?No=Ref-06318167), 168(effective February 2016) and 172ESE 523, Information Concerning Authorized Obligations Under Sections 1011.14 and 1011.15, F.S. 184(185http://www.flrules.org/Gateway/reference.asp?No=Ref-06319187), 188which are incorporated by reference in this rule (effective February 2016). These forms may be obtained from the Administrator of the Office of Funding and Financial Reporting, Department of Education, 325 West Gaines Street, Tallahassee, Florida 32399.
225(4) In the event of an emergency or unusual circumstances and upon written request by the superintendent of schools, the Commissioner shall have authority to grant an extension of reporting dates not specified by statute.
260Rulemaking Authority 2621001.02(1), 263(2)(n), 2641011.01(3)(a), 2651011.60(1), 266(5) FS. Law Implemented 2701011.01(3)(a), 2711011.60(1), 272(5) FS. History–New 9-12-72, Amended 2-13-74, 12-5-74, 5-5-75, 10-7-75, 7-22-76, 6-7-77, 1-7-81, 7-10-85, Formerly 6A-1.071, Amended 3-12-86, 10-4-88, 9-22-08, 2-1-12, 11-13-12, 11-19-13, 11-4-14, 2-9-16, 8-20-17, 11-28-18, 10-24-19, 12-22-20, 11-23-21, 11-23-22, 2-20-24.
