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Transparency Florida was created to provide the public with access to state government spending information by posting Florida’s operating budget and associated expenditure records online.
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Dr. Ami V. Desamours
Chief Finance Officer

Kelly Letcher
Director, Business Services

Alicia Cavazos
Senior Executive Assistant

Main Number: 239-337-8215
Fax Number: 239-335-1501

Important Budget Dates

July 30, 2024  - Tentative Budget Hearing 
September 5, 2024  -  Final Budget Hearing

2/21/24 Notice of Intent to Apply for Grant Funding: The School District of Lee County intends to submit an application for grant funding through the Lee County Recovery and Resiliency Planning Program, NOFA released December 5, 2023, by February 23, 2024.


This department plans, coordinates, and supervises the preparation of the District's annual budget. The Budget Department then monitors the budget operations during the fiscal year and provides special analysis of budget and financial issues required by the Superintendent and staff. The Department also projects students enrollment, FTE, and assists in the allocation of staff resources.

District Budget Facts

The budget of The School District of Lee County is prepared in accordance with the requirements of Florida State Statutes, Florida Department of Education Administrative Rules, and the "Financial and Program Cost Accounting and Reporting for Florida Schools", commonly known as the "Red Book." Budgetary accounts are maintained on a modified accrual basis(1) in accordance with Generally Accepted Accounting Principles. The District's audited financial statements are presented in the format required by the Governmental Accounting Standards Board (GASB) Statement 34. GASB Statement 34 uses the accrual basis of accounting(2) for the Government-Wide Financial Statements, proprietary and fiduciary fund statements. The Statement also requires the modified accrual basis of accounting for the general, special revenue, debt service and capital projects fund statements.

The budget is divided into six major fund groups:

  • General Fund provides funding for the operations of The School District of Lee County,
  • Debt Service Funds provide for the retirement of debt and lease-purchase obligations (COPs),
  • Capital Funds are comprised of state and local revenue allocations to build and maintain District buildings and to purchase equipment,
  • Special Revenue Funds are comprised primarily of federal categorical grants,
  • Internal Service Funds are essentially clearing accounts for the District's insurance programs, with funding levels determined by insurance activity and actuarial requirements,
  • Food Service Fund is supported from revenue from food sales and allocations from the federal government.

State regulations require school districts to present their budgets on the basis of “functions” and “objects”.

  • Functions designate where the money was spent, (i.e., classroom instruction or instructional pupil personnel services, etc.).
  • Objects show what the money was spent on, (i.e., salaries, supplies, etc.).

The budget document uses functional and object summaries that are informative and beneficial to the reader.

(1) The method of accounting in which revenues are recognized when earned and available
(2) The method of accounting in which revenues are recorded when levies are made and expenditures are recorded as soon as they result in liabilities, regardless of when the revenue is actually received or the payment is actually made.