TURLINGTON BUILDING, RM. 203 – TALLAHASSEE, FLORIDA 32399-0400 – (850) 487-3663 – FAX (850) 488-3352

http:/www.firn.edu/doe

An affirmative action/equal opportunity employer

FLORIDA DEPARTMENT OF EDUCATION

  

S

HAN

G

OFF

, C

HIEF

C

HARLIE

C

RIST

B

UREAU OF

I

NSTRUCTIONAL

Commissioner

S

UPPORT AND

C

OMMUNITY

S

ERVICES

July 17, 2002

MEMORANDUM # 02-69

TO:

District Administrators of Exceptional Education

FROM:

Shan Goff

SUBJECT:

Corrected District Expenditure Reports

Enclosed, for your information, are

corrected

2000-2001 program cost reports for your district and

for the state. These reports should replace those sent to you in March of 2002, under Memorandum

#02-27. In the earlier reports, there was a programming error in the allocation of the indirect costs for

allowable food service and transportation which affected ESOL, ESE and vocational data. The three

corrected reports are:

•

 

General Fund Expenditures (with and without allowable food service and transportation

indirect costs included)

•

 

Special Revenue Funds Expenditures

•

 

General and Special Revenue Funds Expenditures

Unlike last year’s reports, which included all exceptional education expenditure data under one

program number (250), this year’s data report includes data for each program (111, 112, 113, 254,

and 255).

Please note that Section 237.34(3)(a), Florida Statutes, requires at least 90 percent of the funds

generated by programs for exceptional students, on an aggregate program basis, shall be expended

on the aggregate total school costs for these programs. You can find the percent expended in your

district by looking on page 4 of Report No. 01, General Fund Expenditures. The percent is indicated

in the row, “Subtotal for Exceptional Programs,” in the column labeled “Cost as a Percent of FEFP

Adjusted Revenue” for “Total School.”

We hope you will find this information useful. If you have questions about the reports, please

contact Marie Lacap at (850) 488-1379, Suncom 278-1379, or e-mail lacapm@mail.doe.state.fl.us.

SG/ML/pd

Enclosures

cc: District Finance Officers (memo only)