The superintendent of each school district is responsible for keeping adequate records and accounts of all financial transactions in the manner prescribed by the commissioner in “Financial and Program Cost Accounting and Reporting for Florida Schools” (Red Book), which is incorporated by reference in rule 6A-1.001, F.A.C. The Office of Funding and Financial Reporting is responsible for updating the publication. The amendment allows for the 2021 version of the “Financial and Program Cost Accounting and Reporting for Florida Schools” (Red Book) to replace the 2020 version, currently incorporated by reference in rule 6A-1.001, F.A.C.