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.
Notes
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.
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, 11-4-14, 2-9-16, 8-20-17, 11-28-18,
10-24-19, 12-22-20, 11-23-21, 11-23-22,
2-20-24.
