To incorporate by reference an updated version (2016) of the publication Financial and Program Cost Accounting and Reporting for Florida Schools, 2015. Changes in law, accounting principles and district practices require periodic revision of this ...  

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    DEPARTMENT OF EDUCATION

    State Board of Education

    RULE NO.:RULE TITLE:

    6A-1.001District Financial Records

    PURPOSE AND EFFECT: To incorporate by reference an updated version (2016) of the publication Financial and Program Cost Accounting and Reporting for Florida Schools, 2015. 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 principles; (2) modification of a revenue account title and definition to clarify reporting purposes; and (3) removal of an obsolete revenue account. Rule 6A-1.085, F.A.C., Basic Principle of Internal Fund Accounting, Rule 6A-1.087, F.A.C., School Board Responsible for Internal Funds and Rule 6A-1.091, F.A.C., Purchases from Internal Funds will be repealed due to duplicative guidance and principles which are incorporated by reference in Rule 6A-1.001 F.A.C.

    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, Assistant Deputy Commissioner, Finance and Operations, Florida Department of Education, 325 West Gaines Street, Room 814, Tallahassee, Florida 32399-0400, (850)245-0351. To request a rule development workshop, please contact: Cathy Schroeder, Director, Office of Executive Management, Florida 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:
To incorporate by reference an updated version (2016) of the publication Financial and Program Cost Accounting and Reporting for Florida Schools, 2015. 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 ...
Rulemaking Authority:
1010.01, Florida Statutes.
Law:
1010.01, Florida Statutes.
Contact:
Mark Eggers, Assistant Deputy Commissioner, Finance and Operations, Florida Department of Education, 325 West Gaines Street, Room 814, Tallahassee, Florida 32399-0400, 850-245-0351. To request a rule development workshop, please contact: Cathy Schroeder, Director, Office of Executive Management, Florida 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