The purpose of the amendment to rule 6A-1.001, F.A.C., is to incorporate by reference an updated version (2017) of the Financial and Program Cost Accounting and Reporting for Florida Schools. Changes in law, accounting principles and district practices require periodic revision of this publication, which includes the chart of accounts. The effect is that districts will have an updated chart of accounts to use. 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6A-1.087, School Board Responsible for Internal Funds, and 6A-1.091, Purchases from Internal Funds, F.A.C., are being repealed due to duplicative guidance and principles that are included in the Financial and Program Cost Accounting and Reporting for Florida Schools and incorporated by reference in rule 6A-1.001, F.A.C.