(1) Funds derived from auxiliary enterprises and undesignated gifts shall be disbursed in accordance with rules of the school board for such purposes as are deemed to be for the benefit of the district. For purposes of this rule funds from auxiliary enterprises will be defined as profits from enterprise type activities of the district, excluding food service activities, which may include, but are not limited to, vending machines, supply stores, and other internal account funds profits not specifically designated for student or school-level purposes.

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Terms Used In Florida Regulations 6A-1.0143

  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
    (2) The rules of the school board may authorize the use of a portion of such funds for the purpose of promotion, public relations, and hospitality of business guests provided that such purpose will directly benefit or be in the best interest of the district. Promotions and public relations activities may include, but are not limited to, activities involving graduation, visiting committees, orientation and work conferences, recruitment of employees, official meetings and receptions, guest speakers, accreditation studies, and other developmental activities, awards or other types of recognition for meritorious performance.
    (3) The rules of the school board may authorize the use of a portion of such funds for hospitality of business guests. Disbursements for any fiscal year for hospitality of business guests shall not exceed the following amounts:
District Size (Prior Year

Unweighted Full-Time

Equivalent
Total
Students)
Amount
1 – 2,000
$2,000
2001 – 5,000
$4,000
5001 – 10,000
$10,000
10,001 – 15,000
$20,000
15,001 – 25,000
$30,000
25,001 – 150,000
$50,000
150,001 or more
$75,000
    (4) Funds used for purposes specified in subsections 6A-1.0143(2), (3), F.A.C., shall be expended from or district fund which generated the revenue.
Rulemaking Authority 1001.02(1), 1010.08 FS. Law Implemented Florida Statutes § 1010.08. History-New 7-26-84, Formerly 6A-1.143, Amended 11-15-93.