Section 237.34, Florida Statutes 2000
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.
(2) COST REPORTING.--
(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).
1(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).
(3) PROGRAM EXPENDITURE REQUIREMENTS.--
1(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.
1Note.--
A. Section 9, ch. 2000-171, amended paragraphs (2)(b) and (3)(a) "[i]n order to implement Specific Appropriation 78 of the 2000-2001 General Appropriations Act."
B. Section 66, ch. 2000-171, provides that "[i]f any other act passed during the 2000 Regular Session of the Legislature or any extension thereof contains a provision that is substantively the same as a provision in this act, but that removes or is otherwise not subject to the future repeal applied to such provision by this act, the Legislature intends that the provision in the other act shall take precedence and shall continue to operate, notwithstanding the future repeal provided by this act."
C. Section 10, ch. 2000-171, provides that "[t]he amendment of paragraph (b) of subsection (2) and paragraph (a) of subsection (3) of section 237.34, Florida Statutes, by this act shall expire on July 1, 2001, and the text of said paragraphs shall revert to that in existence on June 30, 2000, except that any amendments to such text enacted other than by this act shall be preserved and continue to operate to the extent that such amendments are not dependent upon the portions of said text which expire pursuant to the provisions of this act. The Division of Statutory Revision of the Office of Legislative Services shall include in an appropriate reviser's bill any amendments to said paragraphs which are necessary to give effect to the legislative intent expressed in this section." The amendments by s. 9, ch. 2000-171, and s. 5, ch. 2000-181, are identical.
