27823206, 6A-1.001 - Florida Administrative Rules, Law, Code, Register

Home

Florida Department of State and Division of Library and Information Services

Notice: 27823206

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 version (2023) 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 Red Book is being amended to conform to recent Governmental Accounting Standards Board statements and to change titles and descriptions of accounts.

RULEMAKING AUTHORITY:

1001.02(1), (2)(n), 1010.01 1011.07(2), F.S.

LAW:

1010.01, 1010.20, 1011.07, F.S.

PRINT PUBLISH DATE:

12/13/2023 Vol. 49/240

COMMENTS:

From 12/13/2023 To 1/3/2024 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

Under Florida law, E-mail addresses are public records. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.