Budget & Finance

District Budget

Comprehensive details of Polk County Public Schools estimated revenues and expenditures.

2023-2024 Budget Book
2023-2024 Tentative Budget

2022-2023 Budget Book
2022-2023 Tentative Budget

2021-2022 Budget Book
2021-2022 Tentative Budget

Budget Amendments

Summary of budgetary changes by fund and month. Complete report is available upon request.

District Annual Financial Reports (AFR/CAFR)

Financial and Statistical Statements:

To view or download Certified Annual Financial Reports (CAFR), please visit the Florida Auditor General website.

To view or download Annual Financial Reports (AFR), please visit the Florida Department of Education website.

District Monthly Financial Reports

Summary of actual revenues and expenditures by month. Complete report is available upon request.

2020

Expenditures Per Full-Time Equivalent (FTE) Student

Per state law, the Florida Department of Education (FDOE) and school districts must publish data regarding expenditures per FTE student on their respective websites. This data must include per-FTE-student expenditures for the general fund, special revenue funds, debt service funds and capital project funds, but not for fiduciary funds, enterprise funds or internal service funds. The data must also include a total per-FTE-student expenditure amount.

View the 2021-2022 report on the Florida Department of Education website.

View FTE reports from previous years and additional DOE financial data.

Fiscal Transparency

A tool to assist in enabling taxpayers to evaluate the financial efficiency of the school district and compare the financial efficiency of the school district with other similarly situated school districts.

Polk Fiscal Transparency Dashboard 2019-20 to 2021-2022

Quarterly Lottery Reports

The 1996 Florida Legislature adopted an amendment to Section 24.121, Florida Statutes, requiring school districts make available to the public, on a quarterly basis, a report displaying discretionary lottery revenue and expenditures.

Lottery funds are normally expended to (1) support the School Improvement and Accountability initiative, providing schools with an annual per student allocation to flexibly support local school improvement plans as directed by each school’s SAC (School Advisory Committee), (2) continue support of programs previously funded by state categorical and other state revenue sources and (3) support general operating fund expenditures.

2019-2020 Quarterly Lottery Report

Quarterly Investment Reports

Per Florida Statutes (Title XIV – TAXATION AND FINANCE, Chapter 218 – FINANCIAL MATTERS PERTAINING TO POLITICAL SUBDIVISIONS 218.415 ), The investment policy shall provide for appropriate annual or more frequent reporting of investment activities. To that end, the governmental entity’s officials responsible for making investment decisions or chief financial officer shall prepare periodic reports for submission to the legislative and governing body of the unit of local government, which shall include securities in the portfolio by class or type, book value, income earned, and market value as of the report date. Such reports shall be available to the public.

These reports available upon request.

School Financial Reports: Educational Accountability Act

Reports which include administrative and instructional expenses by fund, number of students, and number and percentage of district employees. These reports are available from the Florida DOE website via the following link.

http://www.fldoe.org/finance/fl-edu-finance-program-fefp/edual-funding-accountability-act-summa.stml

School Financial Reports: Cost Per Student By School

2016-2017 | 2015-2016 | 2014-2015 | 2013-2014 | 2012-2013 | 2011-2012 | 2010-2011 | 2009-2010 | 2008-2009 | 2007-2008