Fla. Admin. Code R. 6A-1.0071

Current through Reg. 50, No. 119; June 18, 2024

Section 6A-1.0071 - Fiscal Reporting Dates

The following dates shall apply to the fiscal reporting and budgeting process of each school district.

(1) The final budget prepared under procedural steps and time intervals specified in Section 200.065, F.S., shall be submitted to the Commissioner no later than the third business day following the day of adoption by the school board.

(2) No budget amendment shall be approved by the district school board after the due date for the annual financial report for that year.

(3) The annual financial report and all official parts thereof must be submitted to the Commissioner no later than September 11 of each year. The annual financial report is composed of the following forms: Forms ESE 348, Report of Financial Data to the Commissioner of Education (http://www.flrules.org/Gateway/reference.asp?No=Ref-16356) (effective February 2024), and ESE 145, Superintendent's Annual Financial Report (http://www.flrules.org/Gateway/reference.asp?No=Ref-16357), which are incorporated by reference in this rule (effective February 2024), and Forms ESE 374, Schedule of Maturities of Indebtedness (http://www.flrules.org/Gateway/reference.asp?No=Ref-06318), (effective February 2016) and ESE 523, Information Concerning Authorized Obligations Under Sections 1011.14 and 1011.15, F.S. (http://www.flrules.org/Gateway/reference.asp?No=Ref-06319), which are incorporated by reference in this rule (effective February 2016). These forms may be obtained from the Administrator of the Office of Funding and Financial Reporting, Department of Education, 325 West Gaines Street, Tallahassee, Florida 32399.

(4) In the event of an emergency or unusual circumstances and upon written request by the superintendent of schools, the Commissioner shall have authority to grant an extension of reporting dates not specified by statute.

Fla. Admin. Code Ann. R. 6A-1.0071

Rulemaking Authority 1001.02(1), (2)(n), 1011.01(3)(a), 1011.60(1), (5) FS. Law Implemented 1011.01(3)(a), 1011.60(1), (5) FS.

New 9-12-72, Amended 2-13-74, 12-5-74, 5-5-75, 10-7-75, 7-22-76, 6-7-77, 1-7-81, 7-10-85, Formerly 6A-1.071, Amended 3-12-86, 10-4-88, 9-22-08, 2-1-12, 11-13-12, 11-19-13, Amended by Florida Register Volume 40, Number 205, October 21, 2014 effective 11/4/2014, Amended by Florida Register Volume 42, Number 016, January 26, 2016 effective 2/9/2016, Amended by Florida Register Volume 43, Number 153, August 8, 2017 effective 8/20/2017, Amended by Florida Register Volume 44, Number 222, November 14, 2018 effective 11/28/2018, Amended by Florida Register Volume 45, Number 196, October 8, 2019 effective 10/24/2019, Amended by Florida Register Volume 46, Number 237, December 8, 2020 effective 12/22/2020, Amended by Florida Register Volume 47, Number 218, November 9, 2021 effective 11/23/2021, Amended by Florida Register Volume 48, Number 218, November 8, 2022 effective 11/23/2022, Amended by Florida Register Volume 50, Number 025, February 6, 2024 effective 2/20/2024.