To incorporate by reference an updated version (2021) of the publication “Financial and Program Cost Accounting and Reporting for Florida Schools, 2020.” Changes in law, accounting principles and district practices require ....

 

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 (2021) of the publication “Financial and Program Cost Accounting and Reporting for Florida Schools, 2020.” Changes in law, accounting principles and district practices require periodic revision of this publication, which includes a chart of accounts. Changes in the publication and the chart of accounts include: (1) the addition of elements of financial statements for presentation in accordance with Governmental Accounting Standards Board principles; and (2) account modifications to clarify reporting purposes.

SUBJECT AREA TO BE ADDRESSED: District financial records.

RULEMAKING AUTHORITY: 1010.01, F.S.

LAW IMPLEMENTED: 1010.01, F.S.

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, [phone]. To comment on this rule development or to request a rule development workshop, please go to https://web02.fldoe.org/rules or contact: Chris Emerson, Director, Office of Executive Management, Department of Education, [phone] or email [e-mail].

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS: Available at https://web02.fldoe.org/rules.