Florida Statutes Title XLVIII. K-20 Education Code § 1011.06. Expenditures

(1) Limitation on expenditure amount.--Expenditures shall be limited to the amount budgeted under the classification of accounts provided for each fund and to the total amount of the budget after the same have been amended as prescribed by law and rules of the State Board of Education. The school board shall endeavor to obtain maximum value for all expenditures.

(2) Expenditures from district and other funds.--Expenditures from district and all other funds available for the public school program of any district shall be authorized by law and must be in accordance with procedures prescribed by the district school board. A district school board may establish policies that allow expenditures to exceed the amount budgeted by function and object, provided that the district school board complies with s. 1011.09(4) and approves the expenditure by amending the budget at the next scheduled public meeting. The district school board must provide a full explanation of any amendments at the public meeting.