Purpose


The proposed rule is amended to adopt the Department’s “Uniform Accounting System Manual, 2014 Edition.” The Manual provides updated guidance regarding uniform accounting practices and procedures that local government entities are required to follow, pursuant to Section 218.33, F.S. The Manual includes a classification of accounts organized by fund groups and details specific standards that local governmental entities must follow in the recording and reporting of financial information required by the state of Florida. The proposed rule also provides a website through which the Manual can be accessed and includes certain technical changes.