To incorporate by reference an updated version (2023) of the publication “Financial and Program Cost Accounting and Reporting for Florida Schools, 2021.” 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.