15998809, 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: 15998809

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:

The purpose of this rule development is to propose changes to “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. Changes in the publication and the chart of accounts include: (1) account modification and addition of elements of financial statements for presentation in accordance with the Governmental Accounting Standards Board (GASB) principles; (2) addition of revenue accounts, including new accounts for major entitlement programs; (3) modification of revenue account titles and definitions to clarify reporting purposes; (4) reclassification of an account to revenue from other financing sources; (5) removal of obsolete revenue accounts; and (6) modification of expenditure functions to clarify reporting purposes.

SUBJECT:

District financial records.

RULEMAKING AUTHORITY:

1010.01, Florida Statutes.

LAW:

1010.01, Florida Statutes.

PRINT PUBLISH DATE:

5/14/2015 Vol. 41/94

RELATED STATUTES
AND LAWS:

1010.01, Florida Statutes., 1010.01, Florida Statutes.

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=5/14/2015&Section=1

REFERENCE MATERIALS:

No reference(s).

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