The purpose of this rule revision is to update the State Requirements for Educational Facilities (SREF), a document incorporated by reference in the rule. The publication includes provisions related to the acquisition and disposal of real property and the establishment of depository accounts by district school boards and Florida College System institution boards of trustees. The proposed rule would affect how district school boards and Florida College System institution boards of trustees account for funds derived from proceeds of the sale of land or other real property that the boards deem are no longer needed for educational or ancillary uses.