To revise Forms ESE 348, Report of Financial Data to the Commissioner of Education, and ESE 145, Superintendent’s Annual Financial Report. The effect is that districts will have updated annual financial reporting forms.

 

DEPARTMENT OF EDUCATION

State Board of Education

RULE NO.:RULE TITLE:

6A-1.0071Fiscal Reporting Dates

PURPOSE AND EFFECT: To revise Forms ESE 348, Report of Financial Data to the Commissioner of Education, and ESE 145, Superintendent’s Annual Financial Report. The effect is that districts will have updated annual financial reporting forms.

SUMMARY: Rule 6A-1.0071, F.A.C., is amended to revise forms for the school district annual financial report, 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), F.S. and will not require legislative ratification. Revisions to the annual financial reporting forms, including account additions and deletions, are necessary to facilitate school district report submission to the department.

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) and (2)(a), 1011.01(3)(a), 1011.60(1) and (5), F.S.

LAW IMPLEMENTED: 1011.01(3)(a), 1011.60(1) and (5), F.S.

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

DATE AND TIME: September 20, 2019, 9:00 a.m.

PLACE: KIPP Jacksonville, 1440 North McDuff Avenue, Jacksonville, Florida 32254.

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-1.0071 Fiscal Reporting Dates.

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

(1) through (2) No change.

(3) The annual financial report and all official parts thereof must be submitted to the Commissioner no later than September 11 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-10024), and ESE 145, Superintendent’s Annual Financial Report (http://www.flrules.org/Gateway/reference.asp?No=Ref-10025), which are incorporated by reference in this rule (effective October 2019 November 2018), and Forms ESE 374, Schedule of Maturities of Indebtedness (http://www.flrules.org/Gateway/reference.asp?No=Ref-06318), and ESE 523, Information Concerning Authorized Obligations Under Sections 1011.14 & 1011.15, F.S. (http://www.flrules.org/Gateway/reference.asp?No=Ref-06319), which are incorporated by reference in this rule (effective February 2016). 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.

(4) In the event of an emergency or unusual circumstances 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), (2)(n), 1011.01(3)(a), 1011.60(1), (5) FS. Law Implemented 1011.01(3)(a), 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, 11-13-12, 11-19-13, 11-4-14, 2-9-16, 8-20-17, 11-28-18,

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Mark Eggers, Assistant Deputy Commissioner, Finance and Operations, Florida Department of Education.

NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Richard Corcoran, Commissioner, Florida Department of Education.

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: August 12, 2019

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: August 2, 2019