Understanding School District Funding

School District Funding is comprised of two major categories: Operating and Capital. Except for some very rare instances, these funds are cannot be interchanged. There is a proverbial wall that exists between these two types of funds. The table below shows how what types of items are included under these fund types:

OperatingCapital
  • Teachers' Salaries and Benefits
  • Textbooks/Instructional Materials
  • Electric Bills
  • Support Staff
  • Supplies
  • New Construction
  • Renovation
  • Maintenance
  • Equipment
  • School Buses

Capital Revenue Funds are expected to be reduced by over $18 million from Fiscal Year 2007-2008 to Fiscal Year 2010-2011.

The Operating Budget's base funding per student has been reduced by 14%. This reduction in funding has occurred during a time where more mandates from the state have been introduced with no associated funding. Examples of unfunded or under-funded mandates include:

  • Transportation
  • Staffing for Medically Needy Students
  • Data Reporting
  • Jessica Lunsford Act
  • Virtual School
  • Gifted
  • Paraprofessionals
  • Instructional Materials
  • Class Size
  • ESE
  • Athletic Trainers
  • Physical Education
  • Comprehensive Reading Plan
  • Merit Pay