23487306, 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: 23487306

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 (2020) of the publication “Financial and Program Cost Accounting and Reporting for Florida Schools, 2019.” Changes in law, accounting principles and district practices require periodic revision of this publication, which includes a chart of accounts. Changes in the publication and the chart of accounts include: (1) the addition of elements of financial statements for presentation in accordance with Governmental Accounting Standards Board principles; and (2) account modifications to clarify reporting purposes.

SUBJECT:

District financial records.

RULEMAKING AUTHORITY:

1010.01, F.S.

LAW:

1010.01, F.S.

PRINT PUBLISH DATE:

8/4/2020 Vol. 46/151

RELATED STATUTES
AND LAWS:

1010.01, F.S., 1010.01, F.S.

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://www.flrules.org/gateway/ruleno.asp?id=6A-1.001&PDate=8/4/2020&Section=1

REFERENCE MATERIALS:

No reference(s).

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