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How do we ensure expenditures are grouped correctly in the 5-Year Budget table? For example, should salaries for teachers, salaries for custodians to support afterschool events, pay for substitutes, and stipends for teachers to attend professional development be grouped together in the Salaries row?
We recommend
using the Financial
& Program Cost Accounting & Reporting for Florida Schools, Red Book
2015 function and object codes as a guide for grouping
expenditures. Using your example, salaries for teachers and custodians,
pay for substitutes, and teacher stipends, no matter the subcategory (i.e.,
professional development, student enrichment) would be included in the Salaries
row.
The
intention is for districts to think of expenditures in terms of big “buckets”
and FDOE recommends the following categorical limits on those expenditures:
Last Updated:
9/6/2016
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