To incorporate by reference the publication Financial and Program Cost Accounting and Reporting for Florida Schools, 2018. Changes in law, accounting principles and district practices require periodic revision of this publication, which includes a chart of accounts. Changes in the publication and the chart of accounts include: (1) the addition of elements of financial statements for presentation in accordance with Governmental Accounting Standards Board principles; (2) removal of an obsolete revenue account; (3) account modifications to clarify reporting purposes; and (4) removal of references to federal stimulus funds for programs that have been closed out.