June 21, 2018
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The Florida Statutes

The 2001 Florida Statutes

Title XVI
Chapter 237
Financial Accounts And Expenditures For Public Schools
View Entire Chapter
Section 237.34, Florida Statutes 2001

237.34  Cost accounting and reporting.--

(1)  COST ACCOUNTING.--Each district shall account for expenditures of all state, local, and federal funds on a school-by-school and a district-aggregate basis in accordance with the manual developed by the department or as provided by law.


(a)  Each district shall report on a district-aggregate basis expenditures for inservice training pursuant to s. 236.081(3), and for categorical programs as provided in s. 236.081(5).

(b)  Each district shall report on a school-by-school and on an aggregate district basis expenditures for each program funded in s. 236.081(1)(c).

(c)  The commissioner shall present to the Legislature, prior to the opening of the regular session each year, a district-by-district report of the expenditures reported pursuant to paragraphs (a) and (b). The report shall include total expenditures, a detailed analysis showing expenditures for each program, and such other data as may be useful for management of the educational system. The commissioner shall also compute cost factors relative to the base student allocation for each funded program in s. 236.081(1)(c).


(a)  Each district shall expend at least the percent of the funds generated by each of the programs listed herein on the aggregate total school costs for such programs:

1.  Kindergarten and grades 1, 2, and 3, 90 percent.

2.  Grades 4, 5, 6, 7, and 8, 80 percent.

3.  Grades 9, 10, 11, and 12, 80 percent.

4.  Programs for exceptional students, on an aggregate program basis, 90 percent.

5.  Grades 7 through 12 vocational education programs, on an aggregate program basis, 80 percent.

6.  Students-at-risk programs, on an aggregate program basis, 80 percent.

7.  Juvenile justice programs, on an aggregate program basis, 80 percent.

8.  Any new program established and funded under s. 236.081(1)(c), that is not included under subparagraphs 1.-6., on an aggregate basis as appropriate, 80 percent.

(b)  Funds for inservice training established in s. 236.081(3) and for categorical programs established in s. 236.081(5) shall be expended for the costs of the identified programs in accordance with the rules of the state board.

(c)  In the event a district fails to meet any of the expenditure requirements as set forth herein, the commissioner shall notify the superintendent of the district involved and shall require that the school board make provision for correcting the deficiency in the subsequent year's operating budget.

History.--s. 11, ch. 73-345; s. 13, ch. 74-227; s. 22, ch. 75-284; s. 17, ch. 76-223; s. 5, ch. 78-405; s. 6, ch. 79-288; s. 9, ch. 81-104; s. 14, ch. 85-238; s. 11, ch. 87-329; s. 35, ch. 89-278; s. 63, ch. 91-45; s. 57, ch. 91-105; s. 51, ch. 92-136; s. 5, ch. 95-148; s. 45, ch. 97-307; s. 50, ch. 99-284; ss. 9, 10, 66, ch. 2000-171; s. 5, ch. 2000-181.

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