June 18, 2018
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The Florida Statutes

The 2001 Florida Statutes

Title XVI
Chapter 237
Financial Accounts And Expenditures For Public Schools
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Section 237.02, Florida Statutes 2001

237.02  Expenditures.--Expenditures shall be limited to the amount budgeted under the classification of accounts provided for each fund and to the total amount of the budget after the same have been amended as prescribed by law and regulations of the state board. The school board shall endeavor to obtain maximum value for all expenditures.


(a)  Each district school board shall develop and adopt policies establishing the plan to be followed in making purchases as may be prescribed by the state board.

(b)  In districts in which the county purchasing agent is authorized by law to make purchases for the benefit of other governmental agencies within the county, the school board shall have the option to purchase from the current county contracts at the unit price stated therein if such purchase is to the economic advantage of the school board, subject to conformation of the items of purchase to the standards and specifications prescribed by the district.

(c)  The State Board of Education shall adopt regulations authorizing school districts to establish petty cash funds within the public school system.

(2)  ALTERNATIVE PROCEDURES FOR PURCHASING.--The State Board of Education may, by regulation, provide for alternative procedures for bidding or purchasing in cases in which the character of the item requested renders competitive bidding impractical.

(3)  EXPENDITURES FROM DISTRICT AND OTHER FUNDS.--Expenditures from district and all other funds available for the public school program of any district shall be authorized by law and must be in accordance with procedures prescribed by the school board. A school board may establish policies that allow expenditures to exceed the amount budgeted by function and object, provided that the school board approves the expenditure and amends the budget within timelines established by school board policies.


(a)  The school board shall be responsible for the administration and control of all local school funds derived by any public school from all activities or sources, and shall prescribe the principles and procedures to be followed in administering these funds consistent with regulations adopted by the State Board of Education.

(b)  The State Board of Education shall adopt regulations governing the procedures for the recording of the receipts, expenditures, deposits, and disbursements of internal funds.

History.--s. 1060, ch. 19355, 1939; CGL 1940 Supp. 892(379); s. 21, ch. 29754, 1955; s. 18, ch. 57-249; s. 16, ch. 61-288; s. 7, ch. 61-459; s. 18, ch. 63-376; s. 1, ch. 67-237; s. 2, ch. 67-138; s. 15, ch. 67-387; ss. 15, 22, 35, ch. 69-106; s. 1, ch. 69-300; s. 167, ch. 72-221; s. 1, ch. 73-137; s. 56(1st), ch. 91-105; s. 1, ch. 95-413.

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