Division of Administrative Hearings, Florida
Filed: Nov. 15, 2011
The issues in this case are: Whether computer software purchases by the Charlotte County School District (District or Petitioner) in fiscal year 2008-09, paid for with capital outlay millage funds or interest earned on capital outlay millage funds, were authorized equipment purchases under the version of section 1011.71(2)(d), Florida Statutes (2008), existing at the time of the purchases;1 Whether interest earnings on capital outlay millage proceeds are subject to the same expenditure restrictions as the millage proceeds; and Whether the Department of Education's (Department or Respondent) position that the District violated the expenditure restrictions in section 1011.71(2) is impermissibly based on an unadopted rule. See § 120.57(1)(e), Fla. Stat. (2010).Respondent did not meet its burden of proving Petitioner's 2008 computer software purchases violated expenditure restrictions in section 1011.71(2), but did prove such a violation as to a 2009 purchase made after the law changed.
