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School District of Okaloosa County

School Budget Manual

Fiscal Year 2025-2026

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Table of Contents

PROCESS & TIMELINE
	The Budgeting Process

ENROLLMENT & REVENUE PROJECTIONS
	Adjusted Projected Unweighted FTE
	Adjusted Projected Weighted FTE
	School Staffing Grid
	School Staffing Grid – ESE Non-Gifted Positions
	Supplement Standards
	Sample Enrollment Data
	Sample Revenue Projection
	Position Allocation Summary – Elementary Schools
	Position Allocation Summary – Middle Schools
	Position Allocation Summary – High Schools
	Position Allocation Summary – Other Schools
	Other Budget Allocations Summary – Elementary Schools
	Other Budget Allocations Summary – Middle Schools
	Other Budget Allocations Summary – High Schools
	Other Budget Allocations Summary – Other Schools
	Health Services Buy-Up Options
	Title I Allocation
	CLICK HERE TO REVIEW INDIVIDUAL SCHOOL ENROLLMENT, REVENUE, & POSITION ALLOCATION COMPARISONS

REVENUE CALCULATIONS School Discretionary Allocation Calculations
	Discretionary Budget Summary
	Position Allocation – Summary
	Position Allocation – School Principal
	Position Allocation – Assistant Principal
	Position Allocation – Instructional Positions (Basic, Vocational, & ESE Gifted)
	Position Allocation – Elementary Special Instructional
	Position Allocation – Secondary Special Instructional
	Position Allocation – Instructional Positions (ESE Non-Gifted)
	Position Allocation – Guidance Counselor
	Position Allocation – Media Specialist or Library Assistant
	Position Allocation – Other Administrative and/or Instructional Support
	Position Allocation – Clerical
	Position Allocation – Educational Support – Classroom
	Position Allocation – Educational Support – ESE Non-Gifted Classroom
	Supplement Allocation
	Overhead Allocation – Summary (With Pro‐Ration)
	Overhead Allocation – Other Flexible Overhead
	Overhead Allocation – Temporary Personnel

Other State Revenue Allocation Calculations
	CSR – Class Size Reduction		Project 4125
	Instructional Materials – Media - BSA		Project 4066
	Instructional Materials – Science - BSA		Project 4067
	Instructional Materials – Textbooks - BSA		Project 4065
	Mental Health Counselor & Social Worker Allocations		Project 9110/6415/4021
	Reading Instruction - BSA		Project 6023
	SAI – ESOL		Project 4110
	SAI – Supplemental Academic Instruction		Project 3161
	Teachers Classroom Supply Assistance Program - BSA		Project 3080
	Workforce Development		Project 5110

Local Revenue Allocation Calculations
	Administrative & Guidance Summer Hours		Project 5027
	Adult Education Tuition		Project 6110
	AICE – Advanced International Certificate of Education		Project 9004
	AICE – Bonuses & Exams		Project 5053
	AICE – Set-Aside		Project 1004
	AP – Advanced Placement		Project 2154
	AP – Bonuses & Exams		Project 5054
	AP – Initiative Set-Aside		Project 7054
	Athletics Program		Project 5037
	Band Program		Project 4005
	Chorus Program		Project 4004
	Custodial Allocation		Project 2011
	Drama Program		Project 7019
	Health Care Service Plan (General Fund)		Project 6004
	Health Care Service Plan (Medicaid)		Project 1084
	IB – International Baccalaureate		Project 7055
	IB – Academically Disadvantaged		Project 5056
	IB – Bonuses & Exams		Project 5055
	Reserve Officer Training Corp (ROTC)		Project 2045
	Safe Schools (School Resource Officers)		Project 3107
	School Maintenance		Project 2909
	School Maintenance – School Control		Project 5909
	School Utilities		Project 5099

Revenue to Offset Fixed Charges for Student Services
	ESE Guarantee - Itinerant Services
		Itinerant Adaptive P.E.	Project 2017
		Itinerant ESE Instructional Coaches	Project 2024
		Itinerant Hearing Impaired	Project 2008
		Itinerant Homebound	Project 2023
		Itinerant Occupational/Physical Therapist	Project 2019
		Itinerant School Psychologists	Project 2027
		Itinerant Visually Impaired	Project 2004
	SAI
		SAI – Attendance Officers	Project 3162

Fee-Based Programs
	School Child Care Programs		Various Projects

Other Special Revenue Allocations
	Federal Entitlements
		Individuals with Disabilities Education Act (IDEA)	Project 6475
		Title I – Entitlement	Project 6401
		Title II – Part A - Instructional Coaches	Project 6405

OTHER INFORMATION
	District Level Contacts
	Substitute Reimbursement
	Educational Support Staff Working as Instructional Subs
	Teachers Working as Instructional Subs
	Paraprofessionals Working STP
	Educational Support – State Assessments
	Base Student Allocation, Comparable Wage Factor, and Program Cost Factors
	Comparison of Projected 2025-2026 UFTE to Estimated Actual 2024-2025 UFTE

APPENDICES
	Expenditures – Object Code – List
	Expenditures – Object Code – Definitions
	Expenditures – Function Code – List
	Expenditures – Function Code – Definitions
	2025-2026 Funding for Florida School Districts

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			202 A Highway 85 North
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