School District Annual Financial Reports (AFR)
The Annual Financial Report (AFR) is the unaudited data submitted to the Department by Florida school districts. It includes revenue detailed by federal, state, and local sources, and expenditures detailed by function (the purpose of an expenditure) and object (what was purchased or the service obtained). The data is displayed by fund type, including general fund, special revenue funds, debt service funds, capital projects funds, permanent fund, enterprise funds, and internal service funds.
References: Sections 1011.60(1) and 1010.20, Florida Statutes; SBE Rule 6A-1.0071, Florida Administrative Code.