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:

    • Personnel expenditures range from 40% to 60% of the total annual award
    • Professional development expenditures range from 15% to 30% of the total annual award
    • Technology expenditures range from 5% to 15% of the total annual award
Last Updated: 9/6/2016