19098347, 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: 19098347

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
6A-1.085	Basic Principles of Internal Fund Accounting (Repealed)
6A-1.087	School Board Responsible for Internal Funds (Repealed)
6A-1.091	Purchases from Internal Funds (Repealed)

PURPOSE:

The purpose of the amendment to rule 6A-1.001, F.A.C., is to incorporate by reference an updated version (2017) of the Financial and Program Cost Accounting and Reporting for Florida Schools. Changes in law, accounting principles and district practices require periodic revision of this publication, which includes the chart of accounts. The effect is that districts will have an updated chart of accounts to use. 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6A-1.087, School Board Responsible for Internal Funds, and 6A-1.091, Purchases from Internal Funds, F.A.C., are being repealed due to duplicative guidance and principles that are included in the Financial and Program Cost Accounting and Reporting for Florida Schools and incorporated by reference in rule 6A-1.001, F.A.C.

SUMMARY:

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.

RULEMAKING AUTHORITY:

1010.01, Florida Statutes.

LAW:

1010.01, Florida Statutes.

PRINT PUBLISH DATE:

6/21/2017 Vol. 43/120

COMMENTS:

From 6/21/2017 To 7/12/2017 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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