6A-1.004. School District Budget Requirements  


Effective on Thursday, October 24, 2019
  • 1(1) The District Summary Budget shall be prepared in a format provided by the Commissioner, advertised, presented at a public hearing pursuant to the advertisement, adopted by the board and submitted to the Department of Education in the manner prescribed in rule 436A-1.0071, 44F.A.C. When submitted, the budget document shall be certified by the superintendent of schools as official, correct and approved by the district school board.

    68(2) The following items are incl74uded in the District Summary Budget:

    80(a) Estimated revenue: federal, state and local;

    87(b) Estimated non-revenue ‒ loans, bond sales, etc.;

    95(c) Operating appropriations;

    98(d) Transfers, debt service, and capital projects appropriations; and

    107(e) Ending balanc110es and reserves.

    113(3) A budget shall not be considered to be officially received until all required forms, schedules, analyses and certifications have been received, 135including Forms ESE 139, District Summary Budget (143http://www.flrules.org/Gateway/reference.asp?No=Ref-11157145) (effective October 2019), and 150ESE 524, Resolution Determining Revenues and Millages Levied (159http://www.flrules.org/Gateway/reference.asp?No=Ref-05988161) (effective December 2015)165. Forms ESE 139 and ESE 524 are hereby incorporated by reference and may be obtained from the Office of Funding and Financial Reporting, Department of Education, 325 West Gaines Street, Tallahassee, Florida 32399.

    199Rulemaking Authority 2011001.02(1), 202(2)(n), 2031001.42(12)(b), 2041011.01(2)(a), 205(3)(a), 2061011.60(1), 207(5) FS. Law Implemented 211200.065, 2121001.42(12)(b), 2131011.01(2)(a), 214(3)(a), 2151011.02, 2161011.03, 2171011.60(1), 218(5) FS. History–221New 3-26-66, Amended 9-17-72, 2-18-74, Repromulgated 12-5-74, Amended 11-29-78, 7-10-85, Formerly 6A-1.04, Amended 10-4-88, 9-22-08, 3-13-12, 11-13-12, 11-19-13, 11-4-14, 12-2-15, 4-25-17, 11-28-18, 10-24-19.