The proposed rule updates the publication titled “Financial and Program Cost Accounting and Reporting for Florida Schools, 2012,” to reflect changes in law, accounting principles, district practices, and changes to the chart of accounts. Changes to the chart of accounts include: (1) changes to modify required supplementary information requirements in accordance with Governmental Accounting Standards Board (GASB); (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.