The purpose and effect of this new rule is to establish the criteria and procedures the department will use to issue, and revoke master school identification numbers and to set forth the responsibilities of the school districts in this area. Master school identification numbers are necessary to maintain and report education records, enforce and support education accountability, support the distribution of funds to school districts and school district financial reports, and to assist the commissioner in carrying out the duties specified in Sections 1001.10 and 1001.11, F.S.