2013-2016 Technology Plan - Osceola County School District

Overtime
Overtime is recorded in three different categories:
• Straight overtime for hours worked between the employee’s regularly scheduled hours
per week (37.5 hours for most employees, 25 hours for bus drivers and attendants) and
40 hours per week.
• Extra pay for time worked in a different assignment than the employee’s normal job.
• Time and one-half overtime for hours worked over 40 hours per week.
Overtime is normally not included in salary budgets, but is paid from the non-salary allocations
of schools and departments. The average salary for bus drivers and attendants, however,
includes overtime and is included in the original salary budget.
Reimbursements
Reimbursements frequently occur within the budget when salary or non-salary expenditures
originally occur in one fund or department and are later charged to another fund or
department either directly or as an overhead cost allocation. In these cases, reimbursement
accounts are normally used in the fund or department where the original charge occurred in
order to maintain tracking of the original cost. Such cost reimbursements would allow the
gross expenditures in a fund or department to exceed the budget by the amount of the
expenditures reallocated to other funds or departments. The net expenditures in every fund or
department will be covered by the appropriations approved by the Board. Reimbursements
typically occur, for example, in the Transportation Department for field trips charged to
schools, in the Facilities and Maintenance Departments for costs later charged to capital
projects, and in other departments for overhead costs allocated to charter schools.
Restricted Fund Balance
The unspent balances in federal, state, and local grant programs are restricted by external
authorities for specific purposes. These are reported as restrictions of beginning fund balance
and included as carryover appropriations in the current year.
2013 Educational Technology Plan 36/91 School District of Osceola County Florida