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2018 Florida Statutes
School district budget transparency.
1011.035 School district fiscal transparency.—
(2) Each district school board shall post on its website a plain language version of each proposed, tentative, and official budget which describes each budget item in terms that are easily understandable to the public and includes:
(a) Graphical representations, for each public school within the district and for the school district, of the following:
1. Summary financial efficiency data.
2. Fiscal trend information for the previous 3 years on:
a. The ratio of full-time equivalent students to full-time equivalent instructional personnel.
b. The ratio of full-time equivalent students to full-time equivalent administrative personnel.
c. The total operating expenditures per full-time equivalent student.
d. The total instructional expenditures per full-time equivalent student.
e. The general administrative expenditures as a percentage of total budget.
f. The rate of change in the general fund’s ending fund balance not classified as restricted.
(b) A link to the web-based fiscal transparency tool developed by the department pursuant to s. 1010.20 to enable taxpayers to evaluate the financial efficiency of the school district and compare the financial efficiency of the school district with other similarly situated school districts.
This information must be prominently posted on the school district’s website in a manner that is readily accessible to the public.