The proposed rule is amended to adopt the Department’s “Uniform Accounting System Manual, 2014 Edition.” The Manual provides updated guidance regarding uniform accounting practices and procedures that local government entities are required to follow,...

 

DEPARTMENT OF FINANCIAL SERVICES

Division of Accounting and Auditing

RULE NO.:RULE TITLE:

69I-51.0012Uniform Classification of Accounts for Units of Local Government

PURPOSE AND EFFECT: The proposed rule is amended to adopt the Department’s “Uniform Accounting System Manual, 2014 Edition.” The Manual provides updated guidance regarding uniform accounting practices and procedures that local government entities are required to follow, pursuant to section 233.335, Florida Statutes. The Manual includes a classification of accounts organized by fund groups and details specific standards that local government entities must follow in the recording and reporting of financial information required by the State of Florida. The proposed rule also provides a website through which the Manual can be accessed and includes certain technical changes.

SUBJECT AREA TO BE ADDRESSED: Uniform Accounting System Manual, 2014 Edition.

RULEMAKING AUTHORITY: 17.14, 17.29, 120.53(1), 218.33(2) FS.

LAW IMPLEMENTED: 129.01, 218.32, 218.33(2) FS.

IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: Monday, March 23, 2015, 9:00 a.m.

PLACE: Room 116, Larson Building, 200 East Gaines Street, Tallahassee, Florida

Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 5 days before the workshop/meeting by contacting: Timothy Hsieh, [phone] or [e-mail]. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).

THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Timothy Hsieh, CPA, Chief, Bureau of Financial Reporting, Division of Accounting and Auditing, Department of Financial Services, 200 East Gaines Street, Tallahassee, Florida 32399-0364, [phone], [e-mail]

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS AVAILABLE AT NO CHARGE FROM THE CONTACT PERSON LISTED ABOVE.