6A-1.001: District Financial Records
PURPOSE AND EFFECT: The purpose of this rule development is to review the Financial and Program Cost Accounting and Reporting for Florida Schools document incorporated by reference for consistency with changes in law, accounting principles, and district practices, which includes the chart of accounts. Anticipated changes of the chart of accounts include: (1) changes to modify required supplementary information requirements in accordance with Governmental Accounting Standards Board; (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.
SUBJECT AREA TO BE ADDRESSED: District financial records.
RULEMAKING AUTHORITY: 1010.01 FS.
LAW IMPLEMENTED: 1010.01 FS.
IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE NOTICED IN THE NEXT AVAILABLE FLORIDA ADMINISTRATIVE WEEKLY.
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Mark Eggers, Bureau of School Business Services, Department of Education, 325 West Gaines Street, Room 814, Tallahassee, Florida 32399-0400, (850)245-0405. To request a rule development workshop, please contact: Lynn Abbott, Agency Clerk, Department of Education, (850)245-9661 or lynn.abbott@fldoe.org or go to https://app1.fldoe.org/rules/default.aspx
THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS:
Available at: https://app1.fldoe.org/rules/default.aspx