Funding & Financial Reporting
The Office of Funding and Financial Reporting (OFFR) has two primary functions: (1) Calculation and distribution of funds provided through the Florida Education Finance Program (FEFP) and state categorical aid programs such as pupil transportation; and (2) Financial reporting of school districts.
Should you have any questions relating to the Office of Funding and Financial Reporting, please write or call the address below, or send an email to: AskOFFR@fldoe.org.
Documents, Publications and Worksheets
Funding
- OFFR FEFP Calculations
- Education Appropriations Funded by the Florida Lottery
- Funding for Florida School Districts (PDF)
- FTE Information
- Schedule of State Processing Dates (FTE and Transportation) (PDF)
- Charter School Revenue Estimate Worksheet
- DJJ Revenue Estimate Worksheet
- Student Enrollment
- Student/Staff Ratios
- Class Size Reduction Amendment
- Transportation
- Florida Price Level Index (PDF)
Local Capital Improvement Revenue Distributions to Charter Schools
Financial Reporting
- Financial and Program Cost Accounting and Reporting for Florida Schools (Red Book) Approved by the State Board of Education on January 17, 2024.
- School District Annual Financial Reports (AFR)
- 2022-23 Expenditures per Full-Time Equivalent (FTE) Student (PDF)
- 2021-22 Expenditures per Full-Time Equivalent (FTE) Student (PDF)
- 2020-21 Expenditures per Full-Time Equivalent (FTE) Student (PDF)
- 2019-20 Expenditures per Full-Time Equivalent (FTE) Student (PDF)
- 2018-19 Expenditures Per Full-Time Equivalent (FTE) Student (PDF)
- 2017-18 Expenditures Per Full-Time Equivalent (FTE) Student (PDF)
- 2016-17 Expenditures Per Full-Time Equivalent (FTE) Student (PDF)
- 2015-16 Expenditures Per Full-Time Equivalent (FTE) Student (PDF)
- 2014-15 Expenditures Per Full-Time Equivalent (FTE) Student (PDF)
- 2013-14 Expenditures Per Full-Time Equivalent (FTE) Student (PDF)
- School District Summary Budgets
- School District Program Cost Reports
- Financial Reporting Submissions - AFR and Budget (Access limited to school districts only)
- Educational Funding Accountability Act Report - Summary of Administrative Expenditures
- School District Financial Audit Submissions
- Every Student Succeeds Act (ESSA) Per-pupil Expenditures
Bureau Chief of School Business Services
325 W. Gaines Street
824 Turlington Building
Tallahassee, Florida 32399-0400
Phone: 850-245-0405
Fax: 850-245-9135
Email: AskOFFR@fldoe.org