The purpose of this rule development is to propose changes to “Financial and Program Cost Accounting and Reporting for Florida Schools.” Changes in law, accounting principles and district practices require periodic revision of this publication, ...
RULE NO.:RULE TITLE:
6A-1.001District Financial Records
PURPOSE AND EFFECT: The purpose of this rule development is to propose changes to “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. Changes in the publication and the chart of accounts include: (1) account modification and addition of elements of financial statements for presentation in accordance with the Governmental Accounting Standards Board (GASB) principles; (2) addition of guidance for negative cash; (3) removal of references to federal stimulus funds where programs have been closed out; (4) modification of revenue account definitions to clarify reporting purposes; and (5) modification of expenditure function and object accounts to remove obsolete terms, clarify reporting purposes and conform definitions to GASB pronouncements.
SUBJECT AREA TO BE ADDRESSED: District financial records.
RULEMAKING AUTHORITY: 1010.01 FS.
LAW IMPLEMENTED: 1010.01 FS.
IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE NOTICED IN THE NEXT AVAILABLE FLORIDA ADMINISTRATIVE REGISTER.
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Mark Eggers, Bureau of School Business Services, Department of Education, 325 West Gaines Street, Room 814, Tallahassee, Florida 32399-0400, (850)245-0405. To request a rule development workshop, please contact: Cathy Schroeder, Agency Clerk, Department of Education, (850)245-9661 or e-mail: cathy.schroeder@fldoe.org or go to https://app1.fldoe.org/rules/default.aspx
THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS AVAILABLE AT: https://app1.fldoe.org/rules/default.aspx
Document Information
- Subject:
- District financial records.
- Purpose:
- The purpose of this rule development is to propose changes to “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. Changes in the publication and the chart of accounts include: (1) account modification and addition of elements of financial statements for presentation in accordance with the Governmental Accounting Standards Board (...
- Rulemaking Authority:
- 1010.01 FS.
- Law:
- 1010.01 FS.
- Contact:
- Mark Eggers, Bureau of School Business Services, Department of Education, 325 West Gaines Street, Room 814, Tallahassee, Florida 32399-0400, 850-245-0405. To request a rule development workshop, please contact: Cathy Schroeder, Agency Clerk, Department of Education, 850-245-9661 or e-mail cathy.schroeder@fldoe.org or go to https://app1.fldoe.org/rules/default.aspx.
- Related Rules: (1)
- 6A-1.001. District Financial Records