18936939, 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: 18936939

Notice of Development of Rulemaking

Department:

DEPARTMENT OF EDUCATION

Division:

State Board of Education

Chapter:

FINANCE AND ADMINISTRATION

Overview

RULE:

6A-1.001

District Financial Records

PURPOSE:

To incorporate by reference an updated version (2016) of the publication Financial and Program Cost Accounting and Reporting for Florida Schools, 2015. Changes in law, accounting principles and district practices require periodic revision of this publication, which includes the chart of accounts. Changes in the publication and the chart of accounts include: (1) account modification and addition of elements of financial statements for presentation in accordance with the Governmental Accounting Standards Board principles; (2) modification of a revenue account title and definition to clarify reporting purposes; and (3) removal of an obsolete revenue account. Rules 6A-1.085, Basic Principle of Internal Fund Accounting, 6A-1.087, School Board Responsible for Internal Funds and 6A-1.091 Purchases from Internal Funds will be repealed due to duplicative guidance and principles which are incorporated by reference in rule 6A-1.001.

SUBJECT:

District financial records.

RULEMAKING AUTHORITY:

1010.01, Florida Statutes.

LAW:

1010.01, Florida Statutes.

PRINT PUBLISH DATE:

5/8/2017 Vol. 43/89

RELATED STATUTES
AND LAWS:

1010.01, Florida Statutes., 1010.01, Florida Statutes.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=6A-1.001&PDate=5/8/2017&Section=1

REFERENCE MATERIALS:

No reference(s).

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