Fiscal Transparency

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Florida VAM – intended to help taxpayers evaluate the financial efficiency of a school district.


Definitions and Calculation Methodology

FTE is an abbreviation for “Full-Time Equivalent”. The number of full-time equivalent (FTE) students reflects the final unweighted FTE students in prekindergarten exceptional education programs through grade 12 (PreK-12), including charter schools, and excluding the John M. McKay Scholarships for Students with Disabilities Program and the Family Empowerment Scholarship Program. FTE is used in the calculation of fiscal data, as applicable.

Administrative Personnel
Administrative personnel include full-time administrative personnel, managers, and educational support personnel, as defined by s. 1010.215(1), F.S., including but not limited to principals, assistant principals, administrators, professional staff, secretarial workers and service workers.

Instructional Personnel
Instructional personnel include full-time instructional personnel, instructional specialists and instructional support personnel, as defined by section 1010.215(1), Florida Statutes (F.S.), including but not limited to classroom teachers, substitute teachers, librarians and instructional aides.

Total Instructional Expenditures per FTE
Total instructional expenditures include the program costs for instruction, instructional support services, school administration, facilities acquisition and construction at the school level, central services at the school level, and operation and maintenance of plant, as defined by s. 1010.215(4)(b), F.S., and as reported in the general fund and special revenue funds combined.

Total Operating Expenditures per FTE
Total operating expenditures are the total PreK-12 program costs for the general and special revenue funds combined, exclusive of food service and student transportation costs.

General Administrative Expenditures / Total Operating Expenditures
General administrative expenditures include program costs for district school board, general administration, school administration, facilities acquisition and construction, fiscal services, and central services at the district level, as defined by s. 1010.215(4)(a), F.S., and as reported in the general fund and special revenue funds combined. The sum of general administrative expenditures and instructional expenditures equals total operating expenditures.

General Fund Ending Balance Classified as Assigned or Unassigned
The assigned and unassigned balance of the general fund, as reported on the audited financial statements, is used to calculate the districts’ financial condition ratio pursuant to s. 1011.051 F.S., which is only available at the district level.