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The Florida Statutes

The 2003 Florida Statutes

Chapter 1010
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Section 1010.20, Florida Statutes 2003

1010.20  Cost accounting and reporting for school districts.--

(1)  COST ACCOUNTING.--Each school 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 of Education or as provided by law.


(a)  Each district shall report on a district-aggregate basis expenditures for inservice training pursuant to s. 1011.62(3) and for categorical programs as provided in s. 1011.62(5).

(b)  Each district shall report on a school-by-school and on an aggregate district basis expenditures for each program funded in s. 1011.62(1)(c).

(c)  The Commissioner of Education 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 education system. The Commissioner of Education shall also compute cost factors relative to the base student allocation for each funded program in s. 1011.62(1)(c).


(a)  Each district shall expend at least the percent of the funds generated by each of the programs listed in this section 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 career and technical 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. 1011.62(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. 1011.62(3) and for categorical programs established in s. 1011.62(5) shall be expended for the costs of the identified programs as provided by law and in accordance with the rules of the State Board of Education.

History.--s. 537, ch. 2002-387.

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