The purpose of this rule development is to review the Financial and Program Cost Accounting and Reporting for Florida Schools document incorporated by reference for consistency with changes in law, accounting principles, and district practices, which includes the chart of accounts. Anticipated changes of the chart of accounts include: (1) changes to modify required supplementary information requirements in accordance with Governmental Accounting Standards Board; (2) changes to modify revenue accounts for federal programs based on changes in legislation and reporting; and (3) changes to modify local revenue accounts to reflect various taxing authorities.