The purpose of the amendment for Rule 6A-1.004, FAC., is to provide updated Forms ESE 139, District Summary Budget; and ESE 524, Resolution Determining Revenues and Millages Levied; and to delete a reference to an obsolete form. The purpose of the ...

 

DEPARTMENT OF EDUCATION

State Board of Education

RULE NOS.:RULE TITLES:

6A-1.004School District Budget Requirements

6A-1.0071Fiscal Reporting Dates

PURPOSE AND EFFECT: The purpose of the amendment for Rule 6A-1.004, .FA.C., is to provide updated Forms ESE 139, District Summary Budget; and ESE 524, Resolution Determining Revenues and Millages Levied; and to delete a reference to an obsolete form. The purpose of the amendment for Rule 6A-1.0071, FAC., is to provide 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, Florida Statutes.

SUMMARY: Rule 6A-1.004, F.A.C., is amended to provide updated forms for the District Summary Budget as incorporated by reference. Rule 6A-1.0071, F.A.C., is amended to provide updated forms for the school district annual financial report 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 experiences with annually updating 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, because the annual updates 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 and update year references and forms that require no 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)(a), 1011.60(1) FS.

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

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

DATE AND TIME: October 15, 2013, 9:00 a.m.

PLACE: Tampa, Florida (The physical location will be posted on the Department’s website no later than 14 days prior to the meeting at http://www.fldoe.org)

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, Florida 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 shall be is 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-01621), and; ESE 524, Resolution Determining Revenues and Millages Levied (http://www.flrules.org/Gateway/reference.asp?No=Ref-01622); and ESE 524(a), Resolution Determining Critical Needs Revenues and Millages Levied (http://www.flrules.org/Gateway/reference.asp?No=Ref-01623), if applicable. Forms ESE 139 and , and ESE 524, and 524(a) are hereby incorporated by reference to become effective November 2013 2012, and may be obtained by contacting 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)(a) 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, 11-13-12,_________.

 

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, F.S., shall be submitted 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); ESE 145, Superintendent’s Annual Financial Report (http://www.flrules.org/Gateway/reference.asp?No=Ref-01625); ESE 374, Schedule of Maturities of Indebtedness (http://www.flrules.org/Gateway/reference.asp?No=Ref-01626); and ESE 523, Information Concerning Authorized Obligations Under Sections 1011.14 and 1011.15, F.S. (http://www.flrules.org/Gateway/reference.asp?No=Ref-01628), which are incorporated by reference in this rule to become effective November, 2013 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), (2)(n), 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, 11-13-12,________.

 

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: September 12, 2013

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: August 26, 2013