Rule 6A-1.004, F.A.C., is amended to incorporate updated forms ESE 139, District Summary Budget; ESE 524, Resolution Determining Revenues and Millages Levied; and ESE 524(a), Resolution Determining Critical Needs Revenues and Millages Levied, ...

 

DEPARTMENT OF EDUCATION
State Board of Education

RULE NO.: RULE TITLE:
6A-1.004: School District Budget Requirements
6A-1.0071: Fiscal Reporting Dates

PURPOSE AND EFFECT: Rule 6A-1.004, F.A.C., is amended to incorporate updated forms ESE 139, District Summary Budget; ESE 524, Resolution Determining Revenues and Millages Levied; and ESE 524(a), Resolution Determining Critical Needs Revenues and Millages Levied, for 2012. Rule 6A-1.0071, F.A.C. is amended to incorporate updated forms ESE 348, Report of Financial Data to the Commissioner of Education; ESE 145, Superintendent’s Annual Financial Report; ESE 374, Schedule of Maturities of Indebtedness; and ESE 523, Information Concerning Authorized Obligations Under Sections 1011.14 and 1011.15, FS.

SUMMARY: The proposed amendments incorporate updated forms for Rule 6A-1.004 and 6A-1.0071, F.A.C., to reflect annual updates, fiscal year updates, and account additions and deletions.

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 experiences with the updating of required forms for reporting for school districts, 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.

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), 1011.03(4), 1011.60(1), (5) FS.

LAW IMPLEMENTED: 200.065, 1011.01(3), 1011.03(4), 1011.60(1), (5) FS.

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

DATE AND TIME: October 9, 2012, 8:00 a.m.

PLACE: Valencia College, 1800 S. Kirkman Rd., Orlando, FL

THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Mark Eggers, Bureau Chief of School Business Services, 325 West Gaines Street, Room 814, Tallahassee, FL 32399-0400, [phone]

 

THE FULL TEXT OF THE PROPOSED RULE IS:

 

6A-1.004 School District Budget Requirements.

The Commissioner shall establish procedures so that the District Summary Budget is submitted transmitted 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-01621 http://www.flrules.org/Gateway/reference.asp?No=Ref-00968); ESE 524, Resolution Determining Revenues and Millages Levied

(http://www.flrules.org/Gateway/reference.asp?No=Ref-01622 http://www.flrules.org/Gateway/reference.asp?No=Ref-00969); and ESE 524(a), Resolution Determining Critical Needs Revenues and Millages Levied (http://www.flrules.org/Gateway/reference.asp?No=Ref-01623 http://www.flrules.org/Gateway/reference.asp?No=Ref-00970), if applicable. Forms ESE 139, 524, and 524(a) are hereby incorporated by reference to become effective November March 2012, and may be obtained by contacting the Office of Funding and Financial Reporting Program Accounting, Department of Education, 325 West Gaines Street, Tallahassee, Florida 32399.

 

Rulemaking Authority 1001.02(1), 1011.03(4) FS. Law Implemented 1011.01(3), 1011.03(4) 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,_________.

 

6A-1.0071 Fiscal Reporting Dates.

The following dates shall apply to the fiscal reporting and budgeting process of each school district.

(1) The final budget prepared under procedural steps and time intervals specified in Section 200.065, FS., shall be submitted transmitted to the Commissioner no later than the third business day following the day of adoption by the school board.

(2) The annual financial report and all official parts thereof must be submitted to the Commissioner no later than September 11th of each year. The annual financial report is composed of the following forms: Forms ESE 348, Report of Financial Data to the Commissioner of Education

(http://www.flrules.org/Gateway/reference.asp?No=Ref-01624 http://www.flrules.org/Gateway/reference.asp?No=Ref-00653); ESE 145, Superintendent’s Annual Financial Report (http://www.flrules.org/Gateway/reference.asp?No=Ref-01625 http://www.flrules.org/Gateway/reference.asp?No=Ref-00654); ESE 374, Schedule of Maturities of Indebtedness (http://www.flrules.org/Gateway/reference.asp?No=Ref-01626 http://www.flrules.org/Gateway/reference.asp?No=Ref-00650); and ESE 523, Information Concerning Authorized Obligations Under Sections 1011.14 and 1011.15, FS. (http://www.flrules.org/Gateway/reference.asp?No=Ref-01628 http://www.flrules.org/Gateway/reference.asp?No=Ref-00651), which are incorporated by reference in this rule to become effective November February 1, 2012. These forms may be obtained from the Administrator of the Office of Funding and Financial Reporting, Department of Education, 325 West Gaines Street, Tallahassee, Florida 32399.

(3) In the event of an emergency or when unusual circumstances exist and upon written request by the superintendent of schools, the Commissioner shall have authority to grant an extension of reporting dates not specified by statute.

 

Rulemaking Authority 1001.02(1), 1011.60(1), (5) FS. Law Implemented 200.065, 1011.01(3), 1011.03(4), 1011.60(1), (5) FS. History–New 9-12-72, Amended 2-13-74, 12-5-74, 5-5-75, 10-7-75, 7-22-76, 6-7-77, 1-7-81, 7-10-85, Formerly 6A-1.071, Amended 3-12-86, 10-4-88, 9-22-08, 2-1-12,_________.

 

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

NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Gerard Robinson, Commissioner of Education

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: August 21, 2012

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAW: July 20, 2012