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