11961087, 6A-1.001 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 11961087

Notice of Proposed Rule

Department:

DEPARTMENT OF EDUCATION

Division:

State Board of Education

Chapter:

FINANCE AND ADMINISTRATION

Overview

RULE:

6A-1.001

District Financial Records

PURPOSE:

The purpose and effect of this rule amendment is to update the publication titled “Financial and Program Cost Accounting and Reporting for Florida Schools, 2012,” incorporated by reference.

SUMMARY:

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.

RULEMAKING AUTHORITY:

1010.01, Florida Statutes.

LAW:

1010.01, Florida Statutes.

PRINT PUBLISH DATE:

9/7/2012 Vol. 38/36

COMMENTS:

From 9/7/2012 To 9/28/2012 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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