16180684, 69I-51.0012 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 16180684

Notice of Proposed Rule

Department:

DEPARTMENT OF FINANCIAL SERVICES

Division:

Division of Accounting and Auditing

Chapter:

BUREAU OF LOCAL GOVERNMENT FINANCE

Overview

RULE:

69I-51.0012

Uniform Classification of Accounts for Units of Local Government

PURPOSE:

The proposed rule is amended to adopt the Department’s “Uniform Accounting System Manual, 2014 Edition.” The Manual provides updated guidance regarding uniform accounting practices and procedures that local government entities are required to follow, pursuant to Section 218.33, F.S. The Manual includes a classification of accounts organized by fund groups and details specific standards that local governmental entities must follow in the recording and reporting of financial information required by the state of Florida. The proposed rule also provides a website through which the Manual can be accessed and includes certain technical changes.

SUMMARY:

The proposed rule adopts the Department’s “Uniform Accounting System Manual, 2014 Edition.” The Manual provides updated guidance on uniform accounting practices that local governmental entities are required to follow, pursuant to Section 218.33, F.S.

RULEMAKING AUTHORITY:

17.14, 17.29, 120.53(1), 218.33(2), F.S.

LAW:

129.01, 218.32, 218.33(2), F.S.

PRINT PUBLISH DATE:

7/2/2015 Vol. 41/128

COMMENTS:

From 7/2/2015 To 7/23/2015 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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