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finance leadership

FELE

QuestionAnswer
Fund A fund is defined as a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources,
Revenues are categorized by fund, source, and appropriation
Function refers to the objective or purpose of an expenditure.
Object means the goods purchased or the service obtained
Examples 0f objects are Salaries Employee Benefits Purchased Services Energy Services Materials and Supplies Capital Outlay Other Expenses Transfers
Revenues are categorized by fund, source, and appropriation.
The activities of school districts are classified into four major functional categories Instruction. Instructional Support Services. General Support Services. Community Services
FEFP takes into account the local property tax base; . costs of education programs; . costs of living (district cost differential or Mb); and . sparcity of student population
How are funds allocated? The FEFP uses a unit of measurement for each student called a “full-time equivalent” (FTE). One FTE equals 900 hours or one school year of instruction provided to a student.
Florida Inventory of School Houses FISH)
Created by: jackie2064
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