To move sections (1) and (2) of rule 6A-1.006, F.A.C., Budget Amendments, to rule 6A-1.007, F.A.C., Execution of the Budget. The effect will be to consolidate requirements pertaining to school district budgets.

 

DEPARTMENT OF EDUCATION

State Board of Education

RULE NO.:RULE TITLE:

6A-1.007Execution of the Budget

PURPOSE AND EFFECT: To move sections (1) and (2) of rule 6A-1.006, F.A.C., Budget Amendments, to rule 6A-1.007, F.A.C., Execution of the Budget. The effect will be to consolidate requirements pertaining to school district budgets.

SUMMARY: Two sections of rule 6A-1.006, F.A.C., which pertain to school board approval of budget amendments, will be consolidated with rule 6A-1.007, F.A.C., Execution of the Budget.

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: Past agency experiences with rule consolidation, 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. The amendment consolidates two rules that relate to school district budgets.

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), 1010.01, 1011.06, FS.

LAW IMPLEMENTED: 1010.01, 1011.05, 1011.06, 1011.10(2), 1011.60(5), FS.

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

DATE AND TIME: July 17, 2017, 2:00 p.m.

PLACE: Room LL03, The Capitol, 400 South Monroe Street, Tallahassee, Florida.

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-1.007 Execution of the Budget.

(1) It shall be the duty of the superintendent of schools and district school board to take whatever action is necessary during the fiscal year to keep expenditures and obligations within the budgeted income, provided that:

(a)(1) Any amount appropriated for the payment of indebtedness during the fiscal year shall be paid as budgeted, or as the budget may have been officially amended. Failure to make such payment shall be deemed a violation of the school budget law.

(b)(2) Any accounts carried over from the previous year according to prescribed principles of accounting which are charged to the previous year’s business shall be paid from the first funds available which may be used for that purpose by the school board. At no time, including the close of the fiscal year, shall an overdraft be created or shown against any fund or depository account.

(c)(3) Cash balances remaining in any district interest and sinking fund or from the proceeds of any bond issue not otherwise restricted, after all obligations have been satisfied, shall be transferred to another fund or funds as authorized by resolution of the school board.

(2) No expenditures shall be authorized or obligation incurred that is in excess of a budgetary appropriation. The school board shall adopt procedures whereby adjustments to the original budget are made, as needed, in order to comply with this rule.

(a) The school board shall approve amendments to the district school budget whenever the function and object amounts in the accounts prescribed by the State Board for the budget form are changed in the original budget approved by the school board.

(b) The school board may adopt procedures whereby amendments to the Special Revenue – Other Fund are considered approved by the school board at the time the board approves an entitlement grant, if such grant application includes a budget summary. The effect of such grant shall be reflected in the next monthly district financial report to the school board.

Rulemaking Authority 1001.02(1), 1010.01, 1011.06  FS. Law Implemented 1010.01, 1011.05, 1011.06, 1011.10(2), 1011.60(5) FS. History–New 4-11-70, Amended 9-17-72, Repromulgated 12-5-74, Formerly 6A-1.07, Amended 8-30-88,_____.

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Linda Champion, Deputy Commissioner, Finance and Operations

NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Pam Stewart, Commissioner, Department of Education

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: June 16, 2017

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: May 8, 2017