Florida Administrative Code
6 - DEPARTMENT OF EDUCATION
6A - State Board of Education
Chapter 6A-1 - FINANCE AND ADMINISTRATION
Section 6A-1.014 - Expenditure of Funds in Programs and Schools Where Generated

Universal Citation: FL Admin Code R 6A-1.014

Current through Reg. 50, No. 187; September 24, 2024

Compliance with the expenditure requirements as set forth in Section 1010.20, F.S., shall be measured by the criteria set forth in subsections (1), (2) and (3) of this rule:

(1) Revenue generated by membership represents the product of the following six (6) factors and any adjustments by the Department for program ceilings or prior year adjustments:

(a) The number of full-time equivalent students for each program funding category;

(b) The cost factor for each program funding category;

(c) The base student allocation;

(d) The district cost differential;

(e) Other components as funded by the annual appropriations item for the Florida Education Finance Program (FEFP); and,

(f) The proration factor, if it is necessary to prorate program earnings to available revenue.

(2) Eligible expenditures as used herein include all school level direct and indirect expenditures of the general fund exclusive of expenditures for recreational and enrichment programs, community services not funded under the FEFP, land, land improvement, buildings, and remodeling. Eligible expenditures are also to include expenditures for food services in the special revenue funds. Eligible expenditures for food services shall be limited by the amount of state and local tax support for food services.

(3) The identification of cost is based on the dimensions of fund, function, object, and facility. School level costs are distinguished from district level costs as follows:

(a) School level costs:
1. Salaries and fringe benefits of teachers;

2. Salaries and fringe benefits of other instructional personnel;

3. Salaries and fringe benefits of substitutes;

4. Salaries and fringe benefits of principals and other administrative personnel;

5. Salaries and fringe benefits of pupil personnel staff working with pupils;

6. Salaries and fringe benefits of other support staff in the school;

7. School staff travel;

8. Supplies and materials used in the school center;

9. Maintenance for the school;

10. Utilities for the school;

11. Equipment, audio visual materials and library books for the school;

12. Library and audio visual materials, processing and film rentals;

13. Educational television for instructional purposes;

14. Staff training for school level instructional and non-instructional personnel;

15. Data processing for student oriented applications;

16. Curriculum coordinators assigned to the school;

17. School building related insurance;

18. Printing of instructional and other school use materials;

19. Warehousing and distribution of materials used at the school;

20. Transportation costs other than district level administration of the activity;

21. Food service costs other than district level administration of the activity; and,

22. All other costs of a school level nature.

(b) District level costs:
1. Board expense;

2. Salaries and fringe benefits of superintendent and staff;

3. Salaries and fringe benefits of other district staff including subject matter and grade level coordinators, consultants, or supervisors, as well as the district level supervisors or directors of transportation, food service, maintenance and operations;

4. Salaries and fringe benefits of other district support personnel;

5. Travel of district level personnel;

6. Supplies and materials used in district offices;

7. Bonds and general liability insurance;

8. Maintenance for district offices;

9. Utilities for district office;

10. Equipment for district level services; and,

11. All other costs of a district level nature.

Rulemaking Authority 1001.02(1), 1010.02(1) FS. Law Implemented 1010.20 FS.

New 7-20-74, Amended 9-5-74, Repromulgated 12-5-74, Amended 4-14-76, 7-12-77, Formerly 6A-1.14, Amended 6-10-87.

Disclaimer: These regulations may not be the most recent version. Florida may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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