(1) Each school district and the Department shall develop and implement an automated information system component which shall be part of, and compatible with, the statewide comprehensive management information system. Each information system component shall contain automated student, staff and finance information systems and shall include procedures for the security, privacy and retention of automated records. The procedures for the security, privacy and retention of automated student records shall be in accordance with the requirements of 20 U.S.C. 1232g(b)(3), 34 CFR Part 99 and Section 228.093, Florida Statutes.

(2) The data elements, procedures and timelines for state reporting, local recordkeeping and statewide records transfer to be implemented by each school district and the Department within its automated information system component as prescribed in the publications entitled "DOE Information Data Base Requirements: Volume I--Automated Student Information System, 2000" "DOE Information Data Base Requirements: Volume II--Automated Staff Information System, 2000," and "DOE Information Data Base Requirements: Volume III--Automated Finance Information System, 1995." These publications which include the Department procedures for the security, privacy, and retention of school district student and staff records collected and maintained at the state level are hereby incorporated by reference and made a part of this rule. Copies of these publications may be obtained from the Education Information and Accountability Services Section, Department of Education, 325 West Gaines Street, Tallahassee, Florida 32399, at a cost to be established by the Commissioner not to exceed actual cost.

(3) If any portion of this rule and reference materials is adversely affected by the courts, the affected portion should be considered, repealed and the rule shall be repromulgated.

Specific Authority 229.053(1) FS. Law Implemented 228.093(3)(d)3., 229.555(2), 229.565(3), 229.781 FS. History- New 2-19-87, Amended 12-21-87, 12-13-88, 3-25-90, 3-24-91, 3-17-92, 12-23-93, 2-16-94, 3-21-95, 7-4-96, 5-19-97, 10-13-98, 10-17-99, 10-17-2000.

(1) Annual budgets for the district school board shall be prepared in a form distributed by the Commissioner, advertised, presented at a public hearing pursuant to the advertisement, adopted by the board, and submitted to the Commissioner according to the schedule set forth in Rule 6A-1.0071, FAC.

(2) When submitted to the Commissioner, the budget document shall be certified as official and correct by the original signature of the superintendent of schools.

(3) Forms ESE 139, District Summary Budget Checklist, effective October, 1988, and ESE 524, Resolution Determining Revenues and Millages Levied, effective October, 1988, are hereby incorporated by reference and made a part of this rule. These forms may be obtained from the Administrator of Information Services and Accountability, Division of Public Schools, Department of Education, The Florida Education Center, Tallahassee, Florida 32399.

Specific Authority 229.053(1), 237.01 FS. Law Implemented 120.55(1)(a), 237.041, 237.071, 237.081 FS. History - Amended 9-17-72, 2-18-74, Repromulgated 12-5-74, Amended 7-10-85, Formerly 6A-1.02, Amended 3-12-86, 10-13-88.

(1) The following items are subject to approval by the Commissioner in reviewing and reporting recommendations relating to the annual school budgets:

(a) Estimated revenue federal, state and local.

(b) Estimated non-revenue loans, bond sales, etc.

(c) Forms ESE 374, Schedule of Maturities of Indebtedness and ESE 523, Information Concerning Authorized Obligation Under Section 237.161, Florida Statutes, are incorporated by reference in this rule to become effective October, 1988. These forms may be obtained from the Administrator of Information Services and Accountability, Division of Public Schools, Department of Education, The Florida Education Center, Tallahassee, Florida 32399.

(d) Transfers, debt services appropriations.

(e) Ending balances and reserves.

1. Cash balances to be carried forward shall not exceed twenty (20) percent of the anticipated tax receipt for operational purposes; provided however, in extenuating circumstances the cash balance may exceed the twenty (20) percent level when documented evidence justifies the need.

2. Unappropriated fund balances may not exceed ten (10) percent of total appropriations and transfers for operational purposes; provided however, in extenuating circumstances the fund balance may exceed the ten (10) percent level when documented evidence justifies the need.

(2) A budget shall not be considered to be officially received for review and approval until all required forms, schedules, analyses and certifications have been received; provided, however, the millage certification may be submitted after the Commissioner has approved the budget as provided herein.

(3) If the budget as submitted to the Commissioner is defective, a written report shall be made to the superintendent of schools within thirty (30) days of the official receipt of the budget, and the budget, with such comments as are found necessary, shall be returned for correction or completion. If any changes are required, the school board shall authorize such changes and shall resubmit the budget with the corrections within fifteen (15) days from the date of the report from the Commissioner.

Specific Authority 229.053(1), 237.081(1) FS. Law Implemented 237.031, 237.061, 237.071, 237.081 FS. History - 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.

(1) The school board shall approve amendments to the district school budget whenever the function and object amounts in the accounts prescribed by the State Board for the budget form are changed in the original budget approved by the school board.

(2) The school board may adopt procedures whereby amendments to the Special Revenue - Other Fund are considered approved by the school board at the time the board approves an entitlement grant, if such grant application includes a budget summary. The effect of such grant shall be reflected in the next monthly district financial report to the school board.

(3) No budget amendment shall be approved by the district school board after the due date for the annual financial report for that year.

Specific Authority 229.053(1), 237.02 FS. Law Implemented 236.02 (6), 237.01, 237.02 FS. History - Amended 9-17-72, 2-13-74, Repromulgated 12-5-74, Amended 2-21-77, 1-7-81, 5-24-84, Formerly 6A-1.06.

(1) Any amount appropriated for the payment of indebtedness during the fiscal year shall be paid as budgeted, or as the budget may have been officially amended. Failure to make such payment shall be deemed a violation of the school budget law.

(2) Any accounts carried over from the previous year according to prescribed principles of accounting which are charged to the previous year's business shall be paid from the first funds available which may be used for that purpose by the school board. At no time, including the close of the fiscal year, shall an overdraft be created or shown against any fund or depository account.

(3) Cash balances remaining in any district interest and sinking fund or from the proceeds of any bond issue not otherwise restricted, after all obligations have been satisfied, shall be transferred to another fund or funds as authorized by resolution of the school board.

Specific Authority 229.053(1), 237.01 FS. Law Implemented 237.01, 237.101, 237.121(2) FS. History - Amended 4-11-70, 9-17-72, Repromulgated 12-5-74, Formerly 6A-1.07, Amended 8-30-88.

(1) The final budget prepared under procedural steps and time intervals specified in Section 200.065, Florida Statutes, shall be transmitted to the Commissioner no later than the third business day following the day of adoption by the school board.

(2) The annual financial report and all official parts thereof must be submitted to the Commissioner no later than September 11th of each year. Forms ESE 348, Report of Financial Data to the Commissioner of Education; ESE 145 Superintendent's Annual Financial Report; ESE 904, Automated Format for Public Schools State Cost Analysis Reporting System, and ESE 905, Automated Format for Public Schools Compensatory Data, are incorporated by reference in this rule to become effective October, 1988. These forms may be obtained from the Administrator of Information Services and Accountability, Division of Public Schools, Department of Education, The Florida Education Center, Tallahassee, Florida 32399.

(3) Form ESE 079, District Quality Instruction Incentive Program Report, is hereby incorporated by reference and made a part of this rule to become effective October, 1988. A copy of Form ESE 079 may be obtained from the Administrator of Information Services and Accountability, Division of Public Schools, Department of Education, The Florida Education Center, Tallahassee, Florida 32399.

(4) In the event of an emergency or when unusual circumstances exist and upon written request by the superintendent of schools, the Commissioner shall have authority to grant an extension of reporting dates not specified by statute.

Specific Authority 229.053(1), 236.02(1)(5), 237.34 FS. Law Implemented 120.55(1)(a), 200.065, 236.02(1)(5), 237.01, 237.02, 237.041, 237.061, 237.071(1)(4), 237.081(1), 237.34(1) FS. History - New 9-12-72, Amended 2-13-74, 12-5-74, 5-5-75, 10-7-75, 7-22-76, 6-7-77, 1-7-81, 7-10-85, Formerly 6A-1.071, Amended 3-12-86, 10-4-88.

Specific Authority 229.053(1), 237.01 FS. Law Implemented 230.32(1), 230.33(12)(d)(f), 237.01, 237.02, 237.031 FS. History - Amended 9-17-72, 12-5-74, Formerly 6A-1.08.

Specific Authority 229.053(1), 237.01, 237.031 FS. Law Implemented 235.26(4), 237.01, 237.031 FS. History - Amended 9-17-72, Repromulgated 12-5-74, Formerly 6A-1.11, Amended 12-4-89.

6A-1.012 Purchasing Policies. Each district school board shall establish purchasing rules which shall include but not be limited by the following:

(1) The superintendent may be authorized to purchase products or services or to enter into temporary employment contracts where the total amount does not exceed an amount prescribed by the school board, and does not exceed the applicable appropriation in the district budget. The superintendent may also be authorized to purchase instructional materials under state contract. Assistants functioning under the superintendent's direction may be authorized to perform these purchasing tasks. No person, unless authorized to do so under rules of the school board, may make any purchase or enter into any contract involving the use of school funds; no expenditures for any such unauthorized purchase or contract shall be approved by the school board.

(2) Before making any purchase or contracting for services which the superintendent is authorized by the school board to make or before recommending any purchase to the board, the superintendent shall, insofar as possible, propose standards and specifications. He or she shall see that the purchase or contract conforms to those standards and specifications, and shall take such other steps as are necessary to see that the maximum value is being received for any money expended.

(3) In each district in which the purchasing agent for any public agency of the state is authorized by law to make purchases for the benefit of other governmental agencies within the county, the school board shall have the option to purchase under the current contracts as may be established for any of the public agencies as set forth above at the unit price stated therein, if such purchase is to the economic advantage of the school board, subject to conformance of the items of purchase to the standards and specifications prescribed by the superintendent for said district.

(4) As required by Section 230.23(10)(j), Florida Statutes, the school board shall receive and give consideration to the prices available to it under rules of the Department of Management Services, Division of Purchasing. School boards may use prices established by the Division of Purchasing through its state negotiated agreement price schedule. If school board policy provides for purchasing under this program of negotiated price agreements, the conditions for use shall be those imposed on state agencies.

(6) Except as authorized by law or rule, bids shall be requested from three (3) or more sources for any authorized purchase or contract for services exceeding the amount established in Section 287.017, Florida Statutes, for purchasing category two. School boards, by rule, shall set this amount or a lesser amount and shall establish purchasing policy relative to purchases of a dollar value less than this formal bid threshold. The school board shall have the authority to reject any or all bids and request new bids. In acceptance of bids, the school board shall accept the lowest and best bid from a responsive and responsible bidder. The school board is not required to request bids for purchases made from contracts of the Department of Management Services as referenced in subsection (4) of this rule. Bids are not required for purchases made through the pool purchase provisions of Section 229.79, Florida Statutes.

(8) Additional exemptions authorized under certain conditions.

(a) The requirements for requesting bids and making purchases for goods and services as set forth in this section, are hereby waived as authorized by Section 237.02, Florida Statutes, when the following conditions have been met by the district school board:

1. Bids have been requested in the manner prescribed by the State Board, and

2. The school board has made a finding that no valid or acceptable firm bid has been received within the prescribed time.

(b) When such a finding has been officially made, the school board may enter into negotiations with suppliers of such goods and services and shall have the authority to execute contracts with such suppliers under whatever terms and conditions as the board determines to be in the best interests of the school system.

(9) Insofar as practicable, all purchases shall be based on requisitions. Within limits prescribed by the school board, the superintendent shall be authorized to approve requisitions under rules of the school board; provided that in so doing, he or she shall certify that funds to cover the expenditures which would be required by the requisitions are authorized by the budget and have not been encumbered.

(10) A district school board, when acquiring, whether by purchase, lease, lease with option to purchase, rental or otherwise, information technology resources, as defined in Section 282.303(13), Florida Statutes, may make any acquisition through the bid process as described herein or by direct negotiation and contract with a vendor or supplier, as best fits the needs of the school district as determined by the school board.

(11) Except as otherwise required by statute, a district school board, when purchasing insurance, entering risk management programs, or contracting with third party administrators, may make any such acquisitions through the bid process as described herein or by direct negotiations and contract.

Specific Authority 229.053(1), 229.79, 237.02(2) FS. Law Implemented 229.79, 230.23(4)(j), 237.02(2) FS. History - Amended 12-17-65, 5-24-67, 9-17-72, 4-19-74, 9-19-74. Repromulgated 12-5-74, Amended 2-21-77, 3-10-85, Formerly 6A-1.12, Amended 6-27-89, 7-5-90, 6-10-92, 6-29-93, 4-25-96, 4-14-97, 7-17-2000.

6A-1.013 Pool Purchases. Two (2) or more districts may jointly pool their requirements and resources and designate one (1) school board, or the Department, to act as agent for all in the requisitioning, bidding, and purchasing of services or commodities. Each district participating in such a pool purchase shall pay its pro rata cost to the district designated as the agent district and each district shall show only the net cost of such purchases in its annual report. The superintendent of the agent district shall in each case furnish each cooperating district a statement certifying that the purchase complied with all applicable laws and rules. If the Department is designated as the agent, purchases shall be made in accordance with the requirements of the Division of Purchasing of the Department of Management Services and such purchases shall be deemed to satisfy the legal requirements of each participating district.

Specific Authority 229.053, 229.79, 237.02(2) FS. Law Implemented 229.79, 230.23(4)(j), 237.02(2) FS. History - New 9-17-72, Repromulgated 12-5-74, Amended 2-21-77, Formerly 6A-1.13.

(1) Revenue generated by membership represents the product of the following six (6) factors and any adjustments by the Department for program ceilings or prior year adjustments:

(a) The number of full-time equivalent students for each program funding category,

(b) The cost factor for each program funding category,

(c) The base student allocation,

(d) The district cost differential,

(e) Other components as funded by the annual appropriations item for the Florida Education Finance Program (FEFP), and

(f) The proration factor, if it is necessary to prorate program earnings to available revenue.

(2) Eligible expenditures as used herein include all school level direct and indirect expenditures of the general fund exclusive of expenditures for recreational and enrichment programs, community services not funded under the FEFP, land, land improvement, buildings, and remodeling. Eligible expenditures are also to include expenditures for food services in the special revenue funds. Eligible expenditures for food services shall be limited by the amount of state and local tax support for food services.

(3) The identification of cost is based on the dimensions of fund, function, object, and facility. School level costs are distinguished from district level costs as follows:

(a) School level cost.

1. Salaries and fringe benefits of teachers,

2. Salaries and fringe benefits of other instructional personnel,

3. Salaries and fringe benefits of substitutes,

4. Salaries and fringe benefits of principals and other administrative personnel,

5. Salaries and fringe benefits of pupil personnel staff working with pupils,

6. Salaries and fringe benefits of other support staff in the school,

7. School staff travel,

8. Supplies and materials used in the school center,

9. Maintenance for the school,

10. Utilities for the school,

11. Equipment, audio-visual materials and library books for the school,

12. Library and audio-visual materials processing and film rentals,

13. Educational television for instructional purposes,

14. Staff training for school level instructional and non-instructional personnel,

15. Data processing for student oriented applications,

16. Curriculum coordinators assigned to the school,

17. School building related insurance,

18. Printing of instructional and other school use materials,

19. Warehousing and distribution of materials used at the school,

20. Transportation costs other than district level administration of the activity,

21. Food service costs other than district level administration of the activity,

22. All other costs of a school level nature.

(b) District level costs.

1. Board expense,

2. Salaries and fringe benefits of superintendent and staff,

3. Salaries and fringe benefits of other district staff including subject matter and grade level coordinators, consultants, or supervisors, as well as the district level supervisors or directors of transportation, food service, maintenance and operations,

4. Salaries and fringe benefits of other district support personnel,

5. Travel of district level personnel,

6. Supplies and materials used in district offices,

7. Bonds and general liability insurance,

8. Maintenance for district offices,

9. Utilities for district office,

10. Equipment for district level services,

11. All other costs of a district level nature.

Specific Authority 229.053(1), 237.34(1) FS. Law Implemented 237.34 FS. History - New 7-20-74, Amended 9-5-74, Repromulgated 12-5-74, Amended 4-14-76, 7-12-77, Formerly 6A-1.14, Amended 6-10-87.

Specific Authority 229.053 FS. Law Implemented 236.081, 237.01 FS. History - New 10-31-74, Repromulgated 12-5-74, Amended 4-8-75, Formerly 6A-1.141.

(1) Funds derived from auxiliary enterprises and undesignated gifts shall be disbursed in accordance with rules of the school board for such purposes as are deemed to be for the benefit of the district. For purposes of this rule funds from auxiliary enterprises will be defined as profits from enterprise type activities of the district, excluding food service activities, which may include, but are not limited to, vending machines, supply stores, and other internal account funds profits not specifically designated for student or school-level purposes.

(2) The rules of the school board may authorize the use of a portion of such funds for the purpose of promotion, public relations, and hospitality of business guests provided that such purpose will directly benefit or be in the best interest of the district. Promotions and public relations activities may include, but are not limited to, activities involving graduation, visiting committees, orientation and work conferences, recruitment of employees, official meetings and receptions, guest speakers, accreditation studies, and other developmental activities, awards or other types of recognition for meritorious performance.

(3) The rules of the school board may authorize the use of a portion of such funds for hospitality of business guests. Disbursements for any fiscal year for hospitality of business guests shall not exceed the following amounts:

District Size (Prior Year Unweighted Full-Time Equivalent Students)	Total Amount
1 - 2,000	$2,000
2001 - 5,000	$4,000
5001 - 10,000	$10,000
10,001 - 15,000	$20,000
15,001 - 25,000	$30,000
25,001 - 150,000	$50,000
150,001 or more	$75,000

(4) Funds used for purposes specified in Rule 6A-1.0143(2)(3), FAC., shall be expended from the school or district fund which generated the revenue.

Specific Authority 229.053(1), 237.046 FS. Law Implemented 237.046 FS. History - New 7-26-84, Formerly 6A-1.143, Amended 11-15-93.