fl-31409102: 6A-1.001 — To incorporate by reference an updated version (2026) of the publication “Financial and Program Cost Accounting and Reporting for Florida...

31409102, 6A-1.001 - Florida Administrative Rules, Law, Code, Register - FAC, FAR, eRulemaking Home About Us Contact Us Help Florida Department of State and Division of Library and Information Services Home Advanced Search MyFLRules Rules Open for Comments Notice: 31409102 Notice of Rule Development 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 (2026) of the publication “Financial and Program Cost Accounting and Reporting for Florida Schools, 2023.” 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: 10/2/2026   Vol. 52/192 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://flrules.org/gateway/ruleno.asp?id=6A-1.001&PDate=10/2/2026&Section=1 REFERENCE MATERIALS: No reference(s). Home Advanced Search MyFLRules Rules Open for Comments About Us Contact Us Help  Privacy Policies Accessibility Statement Copyright @ 2010 State of Florida Department of State 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.