(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
6A-1.0071, F.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.
(2) The following items are
included in the District Summary Budget:
(a)
Estimated revenue: federal, state and local;
(b) Estimated non-revenue - loans, bond
sales, etc.;
(c) Operating
appropriations;
(d) Transfers, debt
service, and capital projects appropriations; and
(e) Ending balances and
reserves.
(3) A budget
shall not be considered to be officially received until all required forms,
schedules, analyses and certifications have been received, including Forms ESE
139, District Summary Budget (
http://www.flrules.org/Gateway/reference.asp?No=Ref-16354)
(effective February 2024), and ESE 524, Resolution Determining Revenues and
Millages Levied (
http://www.flrules.org/Gateway/reference.asp?No=Ref-05988)
(effective December 2015). 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.
Notes
Fla. Admin.
Code Ann. R. 6A-1.004
Rulemaking Authority
1001.02(1),
(2)(n),
1001.42(12)(b),
1011.01(2)(a),
(3)(a),
1011.60(1), (5)
FS. Law Implemented 200.065,
1001.42(12)(b),
1011.01(2)(a),
(3)(a),
1011.02,
1011.03,
1011.60(1), (5)
FS.
Amended 3-26-66,
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, Amended by
Florida
Register Volume 40, Number 205, October 21, 2014 effective
11/4/2014, Amended by
Florida
Register Volume 41, Number 223, November 17, 2015 effective
12/2/2015, Amended by
Florida
Register Volume 43, Number 070, April 11, 2017 effective
4/25/2017, Amended
by
Florida
Register Volume 44, Number 222, November 14, 2018 effective
11/28/2018,
Amended by
Florida
Register Volume 45, Number 196, October 8, 2019 effective
10/24/2019,
Amended by
Florida
Register Volume 46, Number 237, December 8, 2020 effective
12/22/2020,
Amended by
Florida
Register Volume 47, Number 218, November 9, 2021 effective
11/23/2021,
Amended by
Florida
Register Volume 48, Number 218, November 8, 2022 effective
11/23/2022,
Amended by
Florida
Register Volume 50, Number 025, February 6, 2024 effective
2/20/2024.
New 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,
12-22-20, 11-23-21, 11-23-22, 2-20-24.
