To increase the specificity that must be provided by school districts in their summary budget reporting.

 

DEPARTMENT OF EDUCATION

State Board of Education

RULE NO.:RULE TITLE:

6A-1.004School District Budget Requirements

PURPOSE AND EFFECT: To increase the specificity that must be provided by school districts in their summary budget reporting.

SUMMARY: Revise forms for the school district summary budget, incorporated by reference, to add two funds and three revenue accounts as a result of the Coronavirus Aid, Relief, and Economic Security (CARES) Act. In addition, two new expenditure codes are added for reporting.

SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS AND LEGISLATIVE RATIFICATION:

The Agency has determined that this will not have an adverse impact on small business or likely increase directly or indirectly regulatory costs in excess of $200,000 in the aggregate within one year after the implementation of the rule. A SERC has not been prepared by the Agency.

The Agency has determined that the proposed rule is not expected to require legislative ratification based on the statement of estimated regulatory costs or if no SERC is required, the information expressly relied upon and described herein: The adverse impact or regulatory cost, if any, does not exceed, nor would it be expected to exceed, any one of the economic analysis criteria set forth in section 120.541(2)(a), Florida Statutes and is not expected to require legislative ratification. Revisions include account additions to reflect updated governmental accounting standards reporting requirements.

Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.

RULEMAKING AUTHORITY: 1001.02(1), (2)(n), 1001.42(12)(b), 1011.01(2)(a), (3)(a), 1011.60(1), (5), FS.

LAW IMPLEMENTED: 200.065, 1001.42(12)(b), 1011.01(2)(a), (3)(a), 1011.02, 1011.03, 1011.60(1), (5), FS.

A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: November 10, 2020, 9:00 a.m.

PLACE: Miami Arts Studio 6-12 @ Zelda Glazer 15015 SW 24 Street Miami, Florida 33185.

THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Mark Eggers, Assistant Deputy Commissioner, Finance and Operations, Florida Department of Education, 325 West Gaines Street, Room 814, Tallahassee, Florida 32399-0400, [phone].

 

THE FULL TEXT OF THE PROPOSED RULE IS:

 

6A-1.004 School District Budget Requirements.

(1) through (2) No change.

(3) A budget shall not be considered to be officially received until all required forms, schedules, analyses and certifications have been received, including Forms ESE 139, District Summary Budget (http://www.flrules.org/Gateway/reference.asp?No=Ref-11157) (effective December 2020October 2019), and ESE 524, Resolution Determining Revenues and Millages Levied (http://www.flrules.org/Gateway/reference.asp?No=Ref-05988) (effective December 2015). Forms ESE 139 and ESE 524 are hereby incorporated by reference and may be obtained from the Office of Funding and Financial Reporting, Department of Education, 325 West Gaines Street, Tallahassee, Florida 32399.

Rulemaking Authority 1001.02(1), (2)(n), 1001.42(12)(b), 1011.01(2)(a), (3)(a), 1011.60(1), (5) FS. Law Implemented 200.065, 1001.42(12)(b), 1011.01(2)(a), (3)(a), 1011.02, 1011.03, 1011.60(1), (5) FS. History–New 3-26-66, Amended 9-17-72, 2-18-74, Repromulgated 12-5-74, Amended 11-29-78, 7-10-85, Formerly 6A-1.04, Amended 10-4-88, 9-22-08, 3-13-12, 11-13-12, 11-19-13, 11-4-14, 12-2-15, 4-25-17, 11-28-18, 10-24-19,

 

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Mark Eggers, Assistant Deputy Commissioner, Finance and Operations.

NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Richard Corcoran, Commissioner, Department of Education.

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: October 13, 2020

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: August 4, 2020