To incorporate by reference an updated version (2016) of the publication Financial and Program Cost Accounting and Reporting for Florida Schools, 2015. Changes in law, accounting principles and district practices require periodic revision of this publication, which includes the chart of accounts. Changes in the publication and the chart of accounts include: (1) account modification and addition of elements of financial statements for presentation in accordance with the Governmental Accounting Standards Board principles; (2) modification of a revenue account title and definition to clarify reporting purposes; and (3) removal of an obsolete revenue account. Rules 6A-1.085, Basic Principle of Internal Fund Accounting, 6A-1.087, School Board Responsible for Internal Funds and 6A-1.091 Purchases from Internal Funds will be repealed due to duplicative guidance and principles which are incorporated by reference in rule 6A-1.001.