1. (1) Pursuant to Section 218.33, F.S., the Department of Financial Services has authorized a uniform classification of accounts for use by local governmental entities. The aforementioned uniform classification of accounts, as organized under the Department’s “Uniform Accounting System Manual, 2014 Edition,” HYPERLINK "http://www.flrules.org/Gateway/reference.asp?No=Ref-05731" http://www.flrules.org/Gateway/reference.asp?No=Ref-05731, provides detailed guidance regarding the required reporting by local governmental entities of their respective assets, deferred outflows of resources, liabilities, deferred inflows of resources, revenues, and expenditures.
2. (2) The “Uniform Accounting System Manual, 2014 Edition,” is incorporated by reference herein and is available online at the Department’s website at http://www.myfloridacfo.com/Division/AA/Manuals/default.htm.

Rulemaking Authority 17.14, 17.29, 29.0085(3), 218.33(2) FS. Law Implemented 29.008, 29.0085, 129.01, 218.32, 218.33(2) FS. History–New 12-3-82, Formerly 3A-61.011, Amended 7-9-84, Formerly 3A-61.012, Amended 7-30-86, 1-30-89, 7-15-96, Formerly 3A-61.0012, 69I-61.0012, Amended 9-6-15.