All districts are required to hold a budget hearing. Common and unified high school districts are required to hold the budget hearing at the same time and place as the annual meeting.
- Prior to the budget hearing, the school board must approve a proposed budget to present at the budget hearing.
- Publish notice of the budget hearing and the proposed budget summary.
- Common School District - at least 10 days prior to the hearing
- Unified and UHS Districts - at least 15 days prior to the hearing
Common school districts shall hold an annual meeting on the fourth Monday in July at 8 p.m. and union high school districts shall hold an annual meeting on the third Monday in July at 8 p.m. unless the electors at one annual meeting determine to thereafter hold the annual meeting on a different date or hour, or authorize the school board to establish a different date or hour. No annual meeting may be held before May 15th or after October 31st (s.120.08(1)(a)).
Publish a class 2 notice, under Chapter 985, of the time and place of the annual meeting, the last insertion to be not more than eight days nor less than one day before the annual meeting. Note: A class 2 notice requires a minimum of two insertions, one each week for consecutive weeks.
OPEB Trust Annual Meeting Report Requirements
If a school board has established a trust described in s. 66.0603 (1m)(b)3 for post employment benefits, the annual meeting report shall state the amount in the trust, the investment return earned by the trust since the last annual meeting, the total of disbursements made from the trust since the last annual meeting and the name of the investment manager if investment authority has been delegated under s. 66.0603(3)(b).
See the SFS Employee Benefit Trust Fund page for further information.
Revenue Limit Exemption for Energy Conservation s.121.91(4)(0)1
A school district that increased its revenue limit in the prior year by an amount levied for energy efficiency measures and renewable energy products is required to publish an evaluation of the identified energy performance indicators as an addendum to the published budget summary document under s. 65.90, and in the school's newsletter or in the published minutes to the school board meeting.
See the Energy Efficiency Exemption page for further information.
Original Budget Adoption
The school board shall adopt an original budget at a school board meeting scheduled after the public hearing and no later than the meeting in which the school district sets the amount of the tax levy.
- The school board must set the levy and adopt an original budget on or before November 1.
- The school board must certify the levy to the municipalities on or before November 10.
- Changes in amounts of appropriation and the purposes (function) for which they are used must be approved by a two-thirds vote of the school board.
- Publish a class one notice of the budget change/amendment within 15 days of approval.