FL H0507

School districts must spend a minimum of 70 percent of district operating funds on classroom instruction, and individual schools must spend a minimum of 70 percent of their budgets on classroom instruction.

The numerator for calculating classroom instruction expenditures includes salaries and benefits for instructional personnel, instructional materials and supplies, inservice teacher education, and curriculum development.

The denominator excludes student transportation and school food services from total state-funded operating expenditures.

School districts must publish annual classroom expenditure reports by December 15 in the school financial report, school report card, and on the district website using a uniform calculation format developed by the Department of Education.

The Department of Education must analyze districts and district school boards must analyze schools that fail to meet the 70 percent threshold or receive a "C" grade or lower; district superintendents and school principals must appear before the State Board of Education and district school board respectively within 60 and 30 days to explain their financial and performance status.