Section 6A-1.004 - School District Budget Requirements(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.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.