The purpose of this amendment is to revise Forms ESE 139, District Summary Budget, and ESE 524, Resolution Determining Revenues and Millages Levied.

 

DEPARTMENT OF EDUCATION

State Board of Education

RULE NO.:RULE TITLE:

6A-1.004School District Budget Requirements

PURPOSE AND EFFECT: The purpose of this amendment is to revise Forms ESE 139, District Summary Budget, and ESE 524, Resolution Determining Revenues and Millages Levied.

SUMMARY: Rule 6A-1.004, F.A.C., is amended to revise forms for the school district summary budget, as incorporated by reference.

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: Based on past agency experience with revising required forms for financial reporting for school districts in accordance with laws and rules of the State Board of Education, the adverse impact or regulatory cost, if any, does not exceed, nor would be expected to exceed, any one of the economic analysis criteria set forth in Section 120.541(2)(a), Florida Statutes. Revisions incorporate accounting changes anticipated with the periodic issuance of new Governmental Accounting Standards Board pronouncements that will not cost school districts additional expenditure for implementation.

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), 1011.01(2), (3), 1011.60(1), (5) FS.

LAW IMPLEMENTED: 200.065, 1011.01(2), (3), 1011.60(1), (5) FS.

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

DATE AND TIME: September 29, 2014, 8:30 a.m.

PLACE: Tampa Airport Marriott, 4200 George J. Bean Parkway, Duval Conference Room, Tampa, Florida 33607

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, 850-245-0405

 

THE FULL TEXT OF THE PROPOSED RULE IS:

 

6A-1.004 School District Budget Requirements.

The District Summary Budget shall be submitted to the Department of Education in the manner prescribed in Rule 6A-1.0071, F.A.C.

(1) The following items are included in the District Summary Budget:

(a) Estimated revenue: federal, state and local.

(b) Estimated non-revenue: - loans, bond sales, etc.

(c) Operating appropriations.

(d) Transfers, debt service, and capital projects appropriations.

(e) Ending balances and reserves.

(2) 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-____03240), and ESE 524, Resolution Determining Revenues and Millages Levied (http://www.flrules.org/Gateway/reference.asp?No=Ref-____03241). Forms ESE 139 and ESE 524 are hereby incorporated by reference to become effective November 2014 2013, and may be obtained from by contacting the Administrator of the Office of Funding and Financial Reporting, Department of Education, 325 West Gaines Street, Tallahassee, Florida 32399-0400.

Rulemaking Authority 1001.02(1), (2)(n), 1011.01(2), (3)(a), 1011.60(1), (5) FS. Law Implemented 200.65, 1011.01(2), (3), 1011.60(1), (5) FS. History–Amended 3-26-66, 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,_________.

 

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: August 26, 2014

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: August 13, 2014