24993813, 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: 24993813

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:

To incorporate by reference an updated (2021) version of the “Financial and Program Cost Accounting and Reporting for Florida Schools” (Red Book) publication. Changes in law, accounting principles and district practices require periodic revision of this publication, which includes a chart of accounts. The effect is that districts will have an updated chart of accounts to use.

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. 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.

RULEMAKING AUTHORITY:

1010.01, F.S.

LAW:

1010.01, F.S.

PRINT PUBLISH DATE:

9/14/2021 Vol. 47/178

COMMENTS:

From 9/14/2021 To 10/5/2021 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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