The Florida Senate

CHAPTER 236
FINANCE AND TAXATION; SCHOOLS

236.012  Intent.

236.013  Definitions.

236.014  Special laws and general laws of local application prohibited.

236.02  Minimum requirements of the Florida Education Finance Program.

236.024  Legislative intent.

236.025  Revised funding model for exceptional student education programs.

236.0711  Employment and compensation of instructional personnel during specific emergencies.

236.078  Florida Education Finance Program Appropriation Allocation Conference.

236.0801  Requirements for reporting kindergarten students.

236.081  Funds for operation of schools.

236.08103  Equity in School-Level Funding Act.

236.08104  Supplemental academic instruction; categorical fund.

236.08105  Distribution of funds in first quarter.

236.08106  Excellent Teaching Program.

236.08107  Excellent Teaching Program Trust Fund.

236.0812  Medicaid certified school funding maximization.

236.0813  Developmental research schools; participation in Medicaid certified school match program authorized.

236.082  Preliminary distribution.

236.083  Funds for student transportation.

236.0873  Allocations for school volunteer programs.

236.122  Allocation for instructional materials.

236.1225  Gifted education exemplary program grants.

236.13  Expenditure of funds by school board.

236.24  Sources of district school fund.

236.25  District school tax.

236.261  Levy based on interim assessment roll; reimbursement to state for additional taxes collected upon reconciliation of roll.

236.29  Apportionment and use of district school fund.

236.31  District millage elections.

236.32  Procedure for holding and conducting school district millage elections.

236.35  Source and use of district capital improvement fund.

236.36  Proposals for issuing bonds.

236.37  Procedure of school boards with reference to proposals for issuing bonds.

236.38  Publication of resolution.

236.39  Notice of election; qualifications of electors.

236.40  Conduct of election; form of ballot; appointment of inspectors; canvassing returns.

236.41  Result of election held.

236.42  If election adverse, no second election within 6 months.

236.43  Receiving bids and sale of bonds.

236.44  Bidders to give security.

236.45  Form and denomination of bonds.

236.46  Investment of fiduciary funds in bonds; security for deposit of public funds.

236.47  Records to be kept and reports to be made.

236.48  Bonds may be validated; validity of bonds.

236.49  Proceeds; how expended.

236.50  Disposition of surplus of bond issue.

236.51  Additional bond issues.

236.52  Source and use of district interest and sinking fund.

236.55  Interest and sinking funds may be invested in certain bonds, warrants, and notes.

236.56  Disposition of balance in interest and sinking fund.

236.601  Board of Administration to act as fiscal agent in issuance and sale of motor vehicle anticipation certificates.

236.602  Bonds payable from motor vehicle license tax funds; instruction units computed.

236.68  Interest rates.

236.685  Educational funding accountability.

236.687  Maximum class size goals.

236.012  Intent.--The intent of the Legislature is:

(1)  To guarantee to each student in the Florida public educational system the availability of programs and services appropriate to his or her educational needs which are substantially equal to those available to any similar student notwithstanding geographic differences and varying local economic factors.

(2)  To increase the authority and responsibility of districts for deciding matters of instructional organization and method and to encourage district initiative in seeking more effective and efficient means of achieving the goals of the various programs.

(3)  To assume a greater share of the responsibility for state funding of educational plant construction by providing a systematic plan whereby each district will be able to meet the increasing needs for satisfactory educational plant construction for all students; to maximize the availability of satisfactory student stations to meet the current and projected needs of the districts; and to remove the necessity of involuntary multiple daily sessions.

(4)  To encourage innovations in educational facilities design, construction techniques, and financing mechanisms for the purpose of reducing costs and creating a more satisfactory environment for learning, and to direct the department to continue the study of developments in the building industry, including the latest developments in construction methods and materials, in design, and in concepts such as turnkey bidding, prefabricated construction, modular relocatable units, and standardized components.

(5)  To facilitate a more thorough analysis of the state's financial support of public education and to provide a more accurate basis for educational management.

History.--s. 2, ch. 73-345; s. 23, ch. 77-458; s. 1303, ch. 95-147.

236.013  Definitions.--Notwithstanding the provisions of s. 228.041, the following terms are defined as follows for the purposes of this act:

(1)  "Bonded indebtedness" is the total outstanding bonds issued by the individual districts which are to be amortized by ad valorem tax levy.

(2)  A "full-time equivalent student" in each program of the district is defined in terms of full-time students and part-time students as follows:

(a)  A "full-time student" is one student on the membership roll of one school program or a combination of school programs listed in s. 236.081(1)(c) for the school year or the equivalent for:

1.  Instruction in a standard school, comprising not less than 900 net hours for a student in or at the grade level of 4 through 12 and adult, or not less than 720 net hours for a student in or at the grade level of kindergarten through grade 3 or in an authorized prekindergarten exceptional program.

2.  Instruction in a double-session school or a school utilizing an experimental school calendar approved by the Department of Education, comprising not less than the equivalent of 810 net hours in grades 4 through 12 or not less than 630 net hours in kindergarten through grade 3; or

3.  Instruction comprising the appropriate number of net hours set forth in subparagraph 1. or subparagraph 2. for students who, within the past year, have moved with their parents for the purpose of engaging in the farm labor or fish industries, if a plan furnishing such an extended school day or week, or a combination thereof, has been approved by the commissioner. Such plan may be approved to accommodate the needs of migrant students only or may serve all students in schools having a high percentage of migrant students. The plan described in this subparagraph is optional for any school district and is not mandated by the state.

(b)  A "part-time student" is a student on the active membership roll of a school program or combination of school programs listed in s. 236.081(1)(c) who is less than a full-time student.

(c)1.  A "full-time equivalent student" is:

a.  A full-time student in any one of the programs listed in s. 236.081(1)(c); or

b.  A combination of full-time or part-time students in any one of the programs listed in s. 236.081(1)(c) which is the equivalent of one full-time student based on the following calculations:

(I)  A full-time student, except a postsecondary or adult student or a senior high school student enrolled in adult education when such courses are required for high school graduation, in a combination of programs listed in s. 236.081(1)(c) shall be a fraction of a full-time equivalent membership in each special program equal to the number of net hours per school year for which he or she is a member, divided by the appropriate number of hours set forth in subparagraph (a)1. or subparagraph (a)2.; the difference between that fraction or sum of fractions and the maximum value as set forth in subsection (5) for each full-time student is presumed to be the balance of the student's time not spent in such special education programs and shall be recorded as time in the appropriate basic program.

(II)  A prekindergarten handicapped student shall meet the requirements specified for kindergarten students.

2.  A student in membership in a program scheduled for more or less than 180 school days is a fraction of a full-time equivalent membership equal to the number of instructional hours in membership divided by the appropriate number of hours set forth in subparagraph (a)1.; however, for the purposes of this subparagraph, membership in programs scheduled for more than 180 days is limited to students enrolled in juvenile justice education programs.

The department shall determine and implement an equitable method of equivalent funding for experimental schools and for schools operating under emergency conditions, which schools have been approved by the department under the provisions of s. 228.041(13) to operate for less than the minimum school day.

(3)  A "full-time equivalent student" is a student in grades 4 through 8 who is participating in a student-teacher adviser program conducted during homeroom period, who is a fraction of a full-time equivalent membership based on net hours in the program, with a maximum of 36 net hours in any fiscal year. Each district program shall be approved by the Department of Education.

(4)  For the purpose of calculating the "current operation program," a student is in membership until he or she withdraws or until the close of the 11th consecutive school day of his or her absence, whichever comes first.

(5)  The maximum value for funding a student in kindergarten through grade 12 or in a prekindergarten program for exceptional children as provided in s. 232.01(1)(e), except for a student as set forth in sub-sub-subparagraph (2)(c)1.b.(I), is one full-time equivalent student membership for a school year or equivalent.

(6)  The "Florida Education Finance Program" includes all programs and costs as provided in s. 236.081.

(7)  "Basic programs" include, but are not limited to, language arts, mathematics, art, music, physical education, science, and social studies.

History.--s. 3, ch. 73-345; s. 1, ch. 74-227; s. 15, ch. 74-374; s. 3, ch. 76-259; s. 27, ch. 77-458; s. 2, ch. 79-184; s. 2, ch. 79-213; s. 5, ch. 79-288; ss. 3, 16, ch. 79-385; s. 1, ch. 80-239; s. 7, ch. 80-378; s. 24, ch. 83-324; ss. 15, 23, ch. 83-327; s. 6, ch. 83-348; ss. 62, 63, ch. 84-336; s. 2, ch. 85-109; s. 9, ch. 86-157; s. 7, ch. 86-225; s. 14, ch. 88-557; ss. 23, 24, ch. 89-278; s. 6, ch. 90-288; s. 50, ch. 91-105; s. 132, ch. 94-209; s. 64, ch. 94-232; s. 1547, ch. 95-147; s. 56, ch. 97-190; s. 23, ch. 99-398.

236.014  Special laws and general laws of local application prohibited.--

(1)  Pursuant to s. 11(a)(21), Art. III of the State Constitution, the Legislature hereby prohibits special laws and general laws of local application pertaining to:

(a)  The assessment or collection of taxes for school purposes insofar as it may affect the distribution of state funds, including the determination of millages therefor, the extension of time therefor, relief of tax officers from due performance of their duties, and relief of their sureties from liability.

(b)  The Florida Education Finance Program as enacted in 1973 or as subsequently amended.

(2)  The department shall determine whether any district has received additional funds subsequent to June 30, 1973, as a result of any special law or general law of local application described in subsection (1) and shall deduct an amount equal to any such additional funds from allocations to that district.

History.--s. 8, ch. 75-284.

236.02  Minimum requirements of the Florida Education Finance Program.--Each district which participates in the state appropriations for the Florida Education Finance Program shall provide evidence of its effort to maintain an adequate school program throughout the district and shall meet at least the following requirements:

(1)  ACCOUNTS AND REPORTS.--Maintain adequate and accurate records, including a system of internal accounts for individual schools, and file with the Department of Education, in correct and proper form on or before the date due as fixed by law or regulation, each annual or periodic report that is required by regulations of the commissioner.

(2)  MINIMUM TERM.--Operate all schools for a term of at least 180 actual teaching days as prescribed in s. 228.041(13) or the equivalent on an hourly basis as specified by rules of the Commissioner of Education each school year. The commissioner may prescribe procedures for altering, and, upon written application, may alter, this requirement during a national, state, or local emergency as it may apply to an individual school or schools in any district or districts if, in the opinion of the board, it is not feasible to make up lost days, and the apportionment may, at the discretion of the Commissioner of Education and if the board determines that the reduction of school days is caused by the existence of a bona fide emergency, be reduced for such district or districts in proportion to the decrease in the length of term in any such school or schools. A strike, as defined in s. 447.203(6), by employees of the school district may not be considered an emergency.

(3)  EMPLOYMENT POLICIES.--Adopt rules relating to the appointment, promotion, transfer, suspension, and dismissal of personnel.

(a)  Such rules must conform to applicable law and rules of the commissioner and must include the duties and responsibilities of the superintendent and school board pertaining to these and other personnel matters.

(b)  All personnel shall be paid in accordance with payroll period schedules adopted by the school board and included in the official salary schedule.

(c)  No salary payment shall be paid to any employee in advance of service being rendered.

(d)  District school boards may authorize a maximum of six paid legal holidays which shall apply to the 196 days of service.

(e)  Such rules may include reasonable time for vacation and absences for further professional studies for personnel employed on a 12-month basis.

(f)  Such rules must require 12 calendar months of service for such principals as prescribed by regulations of the commissioner and must require 10 months to include not less than 196 days of service, excluding Sundays and other holidays, for all members of the instructional staff, with any such service on a 12-month basis to include reasonable allowance for vacation or further study as prescribed by the school board in accordance with regulations of the commissioner.

(4)  SALARY SCHEDULES.--Expend funds for salaries in accordance with a salary schedule or schedules adopted by the school board in accordance with the provisions of law and regulations of the commissioner. Expenditures for salaries of instructional personnel must include compensation based on employee performance demonstrated under s. 231.29.

(5)  BUDGETS.--Observe fully at all times all requirements of law and regulations of the commissioner relating to the preparation, adoption, and execution of budgets for the district school system.

(6)  MINIMUM FINANCIAL EFFORT REQUIRED.--Make the minimum financial effort required for the support of the Florida Education Finance Program as prescribed in the current year's General Appropriations Act.

(7)  DISTRICT EDUCATIONAL PLANNING.--Maintain a system of planning and evaluation as required by law.

History.--s. 1002, ch. 19355, 1939; CGL Supp. 892(321); s. 27, ch. 23726, 1947; s. 3, ch. 25363, 1949; s. 10, ch. 26484, 1951; s. 27, ch. 29754, 1955; s. 1, ch. 57-297; s. 7, ch. 59-339; s. 4, ch. 61-263; s. 1, ch. 63-401; s. 2, ch. 63-463; s. 126, ch. 65-239; s. 1, ch. 67-296; s. 1, ch. 67-330; s. 3, ch. 68-18; ss. 15, 35, ch. 69-106; s. 1, ch. 69-206; s. 1, ch. 69-300; ss. 118, 119, ch. 72-221; ss. 13, 14, ch. 73-345; s. 2, ch. 74-227; s. 27, ch. 75-284; s. 1, ch. 75-306; s. 16, ch. 76-223; s. 1, ch. 76-259; s. 1, ch. 77-80; s. 10, ch. 80-295; ss. 3, 10, ch. 80-378; ss. 16, 23, ch. 83-327; s. 6, ch. 83-348; s. 52, ch. 85-80; s. 2, ch. 85-109; s. 4, ch. 88-317; s. 15, ch. 88-557; s. 25, ch. 89-278; s. 49, ch. 92-136; s. 65, ch. 94-232; s. 148, ch. 97-190; s. 4, ch. 97-212.

236.024  Legislative intent.--The Legislature intends to:

(1)  Provide for implementation of the revised funding model for exceptional student education programs.

(2)  Simplify the Florida Education Finance Program by reducing the number of program cost factors to provide greater flexibility at the local level in the use of funds.

(3)  Provide for allocating funds for kindergarten through grade 12 and adult education programs separately.

(4)  Continue to make progress in reducing the range of disparity in total potential funds available per full-time equivalent student.

History.--s. 40, ch. 97-307.

¹236.025  Revised funding model for exceptional student education programs.--

(1)  The revised funding model for exceptional student education programs is designed to: be better for students than the existing funding system by encouraging school districts and schools to identify and implement educationally effective instructional delivery models; simplify funding by utilizing two weighted cost factors and a guaranteed allocation; provide fiscal support for exceptional students in general education classes; be outcome driven; be revenue neutral; and reduce the paperwork burden associated with state funding. This funding model is designed to support both traditional and new service delivery models along the continuum of services required for exceptional students. It is the intent of the Legislature, through the General Appropriations Act, to minimize the fiscal impact on school districts of the implementation of this funding model.

¹(2)(a)  The revised funding model uses existing basic, at-risk, English for Speakers of Other Languages, and vocational Florida Education Finance Program cost factors, two exceptional education cost factors, and a guaranteed allocation for exceptional student education programs. Exceptional education cost factors are determined by using a matrix of services to document the services that each exceptional student will receive. The nature and intensity of the services indicated on the matrix shall be consistent with the services described in each exceptional student's individual education plan.

(b)  In order to generate funds using one of the two weighted cost factors, a matrix of services must be completed at the time of the student's initial placement into an exceptional student education program and at least once every 3 years by personnel who have received approved training. Nothing listed in the matrix shall be construed as limiting the services a school district must provide in order to ensure that exceptional students are provided a free, appropriate public education.

(c)  Students identified as exceptional, in accordance with chapter 6A-6, Florida Administrative Code, who do not have a matrix of services as specified in paragraph (b) shall generate funds on the basis of full-time-equivalent student membership in the Florida Education Finance Program at the same funding level per student as provided for basic students. Additional funds for these exceptional students will be provided through the guaranteed allocation designated in subsection (3).

(3)  For students identified as exceptional who do not have a matrix of services, there is created a guaranteed allocation to provide these students with a free appropriate public education, in accordance with s. 230.23(4)(m) and rules of the state board, which shall be allocated annually to each school district in the amount provided in the General Appropriations Act. These funds shall be in addition to the funds appropriated on the basis of full-time-equivalent student membership in the Florida Education Finance Program, and the amount allocated for each school district shall not be recalculated during the year. These funds shall be used to provide special education and related services for exceptional students.

(4)  The Department of Education shall revise its monitoring systems for exceptional student education programs to include a review of delivery of services as indicated on the matrix of services.

(5)  The Department of Education shall adopt rules necessary to implement the revised funding model.

History.--s. 41, ch. 97-307; ss. 5, 6, 66, ch. 2000-171; s. 3, ch. 2000-181.

¹Note.--

A.  Section 5, ch. 2000-171, amended s. 236.025 "[i]n order to implement Specific Appropriation 78 of the 2000-2001 General Appropriations Act."

B.  Section 66, ch. 2000-171, provides that "[i]f any other act passed during the 2000 Regular Session of the Legislature or any extension thereof contains a provision that is substantively the same as a provision in this act, but that removes or is otherwise not subject to the future repeal applied to such provision by this act, the Legislature intends that the provision in the other act shall take precedence and shall continue to operate, notwithstanding the future repeal provided by this act."

C.  Section 6, ch. 2000-171, provides that "[t]he amendment of section 236.025, Florida Statutes, by this act shall expire on July 1, 2001, and the text of said section shall revert to that in existence on June 30, 2000, except that any amendments to such text enacted other than by this act shall be preserved and continue to operate to the extent that such amendments are not dependent upon the portions of said text which expire pursuant to the provisions of this act. The Division of Statutory Revision of the Office of Legislative Services shall include in an appropriate reviser's bill any amendments to said section which are necessary to give effect to the legislative intent expressed in this section." The amendments by s. 5, ch. 2000-171, and s. 3, ch. 2000-181, are substantially the same; the only substantive difference in the two versions is in paragraph (2)(a). As amended by s. 3, ch. 2000-181, paragraph (2)(a), effective July 1, 2001, will read:

(2)(a)  The revised funding model uses existing basic, at-risk, and vocational Florida Education Finance Program cost factors, two exceptional education cost factors, and a guaranteed allocation for exceptional student education programs. Exceptional education cost factors are determined by using a matrix of services to document the services that each exceptional student will receive. The nature and intensity of the services indicated on the matrix shall be consistent with the services described in each exceptional student's individual education plan.

236.0711  Employment and compensation of instructional personnel during specific emergencies.--In the event of an epidemic, strike, mass walkout, substantial numbers of teacher resignations or other urgent condition a school board upon recommendation of the superintendent may find and declare that an emergency exists because there is not a sufficient number of certified teachers to continue the normal operation of the schools within the district. In said event the school board may upon recommendation of the superintendent employ, contract with and compensate for instructional services rendered any person who shall be deemed qualified by regulations of the school board. In such event a state certificate to teach shall not be required for such employment, contract or compensation.

History.--s. 2, ch. 68-1; s. 1, ch. 69-300; s. 22, ch. 73-345.

236.078  Florida Education Finance Program Appropriation Allocation Conference.--Prior to the distribution of any funds appropriated in the General Appropriations Act for the K-12 Florida Education Finance Program formula and for the formula-funded categorical programs, the Commissioner of Education shall conduct an allocation conference. Conference principals shall include representatives of the Department of Education, the Executive Office of the Governor, and the Appropriations Committees of the Senate and the House of Representatives. Conference principals shall discuss and agree to all conventions, including rounding conventions, and methods of computation to be used to calculate Florida Education Finance Program and categorical entitlements of the districts for the fiscal year for which the appropriations are made. These conventions and calculation methods shall remain in effect until further agreements are reached in subsequent allocation conferences called by the commissioner for that purpose. The commissioner shall also, prior to each recalculation of Florida Education Finance Program and categorical allocations of the districts, provide conference principals with all data necessary to replicate those allocations precisely. This data shall include a matrix by district by program of all full-time equivalent changes made by the department as part of its administration of state full-time equivalent caps.

History.--s. 6, ch. 85-26; s. 42, ch. 97-307.

236.0801  Requirements for reporting kindergarten students.--Beginning with the 1995-1996 school year, a school district may not report for funding any kindergarten students under the Florida Education Finance Program unless the key data elements for the first state education goal, as approved by the Commissioner of Education, were collected by the district.

History.--s. 119, ch. 94-209; s. 149, ch. 97-190.

¹236.081  Funds for operation of schools.--If the annual allocation from the Florida Education Finance Program to each district for operation of schools is not determined in the annual appropriations act or the substantive bill implementing the annual appropriations act, it shall be determined as follows:

(1)  COMPUTATION OF THE BASIC AMOUNT TO BE INCLUDED FOR OPERATION.--The following procedure shall be followed in determining the annual allocation to each district for operation:

(a)  Determination of full-time equivalent membership.--During each of several school weeks, including scheduled intersessions of a year-round school program during the fiscal year, a program membership survey of each school shall be made by each district by aggregating the full-time equivalent student membership of each program by school and by district. The department shall establish the number and interval of membership calculations, except that for basic and special programs such calculations shall not exceed nine for any fiscal year. The district's full-time equivalent membership shall be computed and currently maintained in accordance with regulations of the commissioner. Beginning with the 1999-2000 school year, each school district shall also document the daily attendance of each student in membership by school and by district. An average daily attendance factor shall be computed by dividing the total daily attendance of all students by the total number of students in membership and then by the number of days in the regular school year. Beginning with the 2001-2002 school year, the district's full-time equivalent membership shall be adjusted by multiplying by the average daily attendance factor.

(b)  Determination of base student allocation.--The base student allocation for the Florida Education Finance Program for kindergarten through grade 12 shall be determined annually by the Legislature and shall be that amount prescribed in the current year's General Appropriations Act.

²(c)  Determination of programs.--Cost factors based on desired relative cost differences between the following programs shall be established in the annual General Appropriations Act. The Commissioner of Education shall specify a matrix of services and intensity levels to be used by districts in the determination of the two weighted cost factors for exceptional students with the highest levels of need. For these students, the funding support level shall fund the exceptional students' education program, with the exception of extended school year services for students with disabilities.

1.  Basic programs.--

a.  Kindergarten and grades 1, 2, and 3.

b.  Grades 4, 5, 6, 7, and 8.

c.  Grades 9, 10, 11, and 12.

2.  Programs for exceptional students.--

a.  Support Level IV.

b.  Support Level V.

3.  Secondary career education programs.--

4.  English for Speakers of Other Languages.--

²(d)  Annual allocation calculation.--

1.  The Department of Education is authorized and directed to review all district programs and enrollment projections and calculate a maximum total weighted full-time equivalent student enrollment for each district for the K-12 FEFP.

2.  Maximum enrollments calculated by the department shall be derived from enrollment estimates used by the Legislature to calculate the FEFP. If two or more districts enter into an agreement under the provisions of s. 230.23(4)(d), after the final enrollment estimate is agreed upon, the amount of FTE specified in the agreement, not to exceed the estimate for the specific program as identified in paragraph (c), may be transferred from the participating districts to the district providing the program.

3.  As part of its calculation of each district's maximum total weighted full-time equivalent student enrollment, the department shall establish separate enrollment ceilings for each of two program groups. Group 1 shall be composed of grades K-3, grades 4-8, and grades 9-12. Group 2 shall be composed of students in exceptional student education programs, English for Speakers of Other Languages programs, all basic programs other than the programs in group 1, and all vocational programs in grades 7-12.

a.  The weighted enrollment ceiling for group 2 programs shall be calculated by multiplying the final enrollment conference estimate for each program by the appropriate program weight. The weighted enrollment ceiling for program group 2 shall be the sum of the weighted enrollment ceilings for each program in the program group, plus the increase in weighted full-time equivalent student membership from the prior year for clients of the Department of Children and Family Services and the Department of Juvenile Justice.

b.  If, for any calculation of the FEFP, the weighted enrollment for program group 2, derived by multiplying actual enrollments by appropriate program weights, exceeds the enrollment ceiling for that group, the following procedure shall be followed to reduce the weighted enrollment for that group to equal the enrollment ceiling:

(I)  The weighted enrollment ceiling for each program in the program group shall be subtracted from the weighted enrollment for that program derived from actual enrollments.

(II)  If the difference calculated under sub-sub-subparagraph (I) is greater than zero for any program, a reduction proportion shall be computed for the program by dividing the absolute value of the difference by the total amount by which the weighted enrollment for the program group exceeds the weighted enrollment ceiling for the program group.

(III)  The reduction proportion calculated under sub-sub-subparagraph (II) shall be multiplied by the total amount of the program group's enrollment over the ceiling as calculated under sub-sub-subparagraph (I).

(IV)  The prorated reduction amount calculated under sub-sub-subparagraph (III) shall be subtracted from the program's weighted enrollment. For any calculation of the FEFP, the enrollment ceiling for group 1 shall be calculated by multiplying the actual enrollment for each program in the program group by its appropriate program weight.

c.  For program group 2, the weighted enrollment ceiling shall be a number not less than the sum obtained by:

(I)  Multiplying the sum of reported FTE for all programs in the program group that have a cost factor of 1.0 or more by 1.0, and

(II)  By adding this number to the sum obtained by multiplying the projected FTE for all programs with a cost factor less than 1.0 by the actual cost factor.

4.  Following completion of the weighted enrollment ceiling calculation as provided in subparagraph 3., a supplemental capping calculation shall be employed for those districts that are over their weighted enrollment ceiling. For each such district, the total reported unweighted FTE enrollment for group 2 programs shall be compared with the total appropriated unweighted FTE enrollment for group 2 programs. If the total reported unweighted FTE for group 2 is greater than the appropriated unweighted FTE, then the excess unweighted FTE up to the unweighted FTE transferred from group 2 to group 1 for each district by the Public School FTE Estimating Conference shall be funded at a weight of 1.0 and added to the funded weighted FTE computed in subparagraph 3. This adjustment shall be calculated beginning with the third calculation of the 1998-1999 FEFP.

(e)  State funding for certain adult disabled students.--If an adult student has been determined to be a disabled student eligible for an approved educational program for disabled adults provided pursuant to s. 239.301 and rules of the State Board of Education and is enrolled in a class with curriculum frameworks developed for the program, state funding for that student shall be provided at a level double that of the special adult general education program cost factor for the purpose of generating weighted full-time equivalent membership for time served in the program.

(f)  Small, isolated high schools.--Districts which levy the maximum nonvoted discretionary millage, exclusive of millage for capital outlay purposes levied pursuant to s. 236.25(2), may calculate full-time equivalent students for small, isolated high schools by multiplying the number of unweighted full-time equivalent students times 2.75; provided the percentage of students at such school passing both parts of the high school competency test, as defined by law and rule, has been equal to or higher than such percentage for the state or district, whichever is greater. For the purpose of this section, the term "small, isolated high school" means any high school which is located no less than 28 miles by the shortest route from another high school; which has been serving students primarily in basic studies provided by sub-subparagraphs (c)1.b. and c. and may include subparagraph ³(c)6.; and which has a membership of no more than 100 students, but no fewer than 28 students, in grades 9 through 12.

(g)  Calculation of full-time equivalent membership with respect to instruction from community colleges or universities.--Students enrolled in community college or university dual enrollment instruction pursuant to s. 240.116 may be included in calculations of full-time equivalent student memberships for basic programs for grades 9 through 12 by a district school board. Such students may also be calculated as the proportional shares of full-time equivalent enrollments they generate for the community college or university conducting the dual enrollment instruction. Early admission students shall be considered dual enrollments for funding purposes. Students may be enrolled in dual enrollment instruction provided by an eligible independent college or university and may be included in calculations of full-time equivalent student memberships for basic programs for grades 9 through 12 by a district school board. However, those provisions of law which exempt dual enrolled and early admission students from payment of instructional materials, registration, matriculation, and laboratory fees shall not apply to students who select the option of enrolling in an eligible independent institution. An independent college or university which is located and chartered in Florida, is not for profit, is accredited by the Commission on Colleges of the Southern Association of Colleges and Schools or the Accrediting Commission of the Association of Independent Colleges and Schools, and which confers degrees as defined in s. 246.021 shall be eligible for inclusion in the dual enrollment or early admission program. Students enrolled in dual enrollment instruction shall be exempt from the payment of registration, matriculation, and laboratory fees. No student enrolled in college credit mathematics or English dual enrollment instruction shall be funded as a dual enrollment unless the student has successfully completed the relevant section of the entry-level examination required pursuant to s. 240.117.

(h)  Coenrollment.--If a high school student wishes to earn high school credits from a community college and enrolls in one or more adult secondary education courses at the community college, the community college shall be reimbursed for the costs incurred because of the high school student's coenrollment as provided in the General Appropriations Act.

(i)  Instruction in family and consumer sciences.--Students in grades K through 12 who are enrolled for more than six semesters in practical arts family and consumer sciences courses may not be counted as full-time equivalent students for this instruction.

(j)  Instruction in exploratory career education.--Students in grades 7 through 12 who are enrolled for more than four semesters in exploratory career education may not be counted as full-time equivalent students for this instruction.

(k)  Calculation of additional full-time equivalent membership based on international baccalaureate examination scores of students.--A value of 0.24 full-time equivalent student membership shall be calculated for each student enrolled in an international baccalaureate course who receives a score of 4 or higher on a subject examination. A value of 0.3 full-time equivalent student membership shall be calculated for each student who receives an international baccalaureate diploma. Such value shall be added to the total full-time equivalent student membership in basic programs for grades 9 through 12 in the subsequent fiscal year. During the 1997-1998, 1998-1999, and 1999-2000 school years of the pilot program authorized in s. 240.116, students enrolled in the Advanced International Certificate of Education Program shall generate full-time equivalent student membership in a manner that is equitable to the manner in which students enrolled in the International Baccalaureate Program generate full-time equivalent student membership. During 1997-1998, a maximum of 40 students in each participating school district is authorized to generate full-time equivalent student membership in the pilot program, and in 1998-1999 and 1999-2000 a maximum of 80 students per year in each participating school district is authorized to generate full-time equivalent student membership in the pilot program.

(l)  Instruction in career education.--Effective for the 1985-1986 school year and thereafter, district pupil progression plans shall provide for the substitution of vocational courses for the nonelective courses required for high school graduation pursuant to s. 232.246. A student in grades 9 through 12 who enrolls in and satisfactorily completes a job-preparatory program may substitute credit for a portion of the required four credits in English, three credits in mathematics, and three credits in science. The credit substituted for English, mathematics, or science earned through the vocational job-preparatory program shall be on a curriculum equivalency basis as provided for in the State Course Code Directory. The State Board of Education shall authorize by rule vocational course substitutions not to exceed two credits in each of the nonelective academic subject areas of English, mathematics, and science. School districts shall provide for vocational course substitutions not to exceed two credits in each of the nonelective academic subject areas of English, mathematics, and science, upon adoption of vocational student performance standards by the school board pursuant to s. 232.2454. A vocational program which has been used as a substitute for a nonelective academic credit in one subject area may not be used as a substitute for any other subject area. The credit in practical arts or exploratory career education required for high school graduation pursuant to s. 232.246(1) shall be funded as a career education course.

(m)  Calculation of additional full-time equivalent membership based on college board advanced placement scores of students.--A value of 0.24 full-time equivalent student membership shall be calculated for each student in each advanced placement course who receives a score of 3 or higher on the College Board Advanced Placement Examination for the prior year and added to the total full-time equivalent student membership in basic programs for grades 9 through 12 in the subsequent fiscal year. Each district must allocate at least 80 percent of the funds provided to the district for advanced placement instruction, in accordance with this paragraph, to the high school that generates the funds. The school district shall distribute to each classroom teacher who provided advanced placement instruction:

1.  A bonus in the amount of $50 for each student taught by the Advanced Placement teacher in each advanced placement course who receives a score of 3 or higher on the College Board Advanced Placement Examination.

2.  An additional bonus of $500 to each Advanced Placement teacher in a school designated performance grade category "D" or "F" who has at least one student scoring 3 or higher on the College Board Advanced Placement Examination, regardless of the number of classes taught or of the number of students scoring a 3 or higher on the College Board Advanced Placement Examination.

Bonuses awarded to a teacher according to this paragraph shall not exceed $2,000 in any given school year and shall be in addition to any regular wage or other bonus the teacher received or is scheduled to receive.

(n)  Year-round-school programs.--The Commissioner of Education is authorized to adjust student eligibility definitions, funding criteria, and reporting requirements of statutes and rules in order that year-round-school programs may achieve equivalent application of funding requirements with non-year-round-school programs.

(o)  Extended-school-year program.--It is the intent of the Legislature that students be provided additional instruction by extending the school year to 210 days or more. Districts may apply to the Commissioner of Education for funds to be used in planning and implementing an extended-school-year program. The Department of Education shall recommend to the Legislature the policies necessary for full implementation of an extended school year.

(p)  Determination of the basic amount for current operation.--The basic amount for current operation to be included in the Florida Education Finance Program for kindergarten through grade 12 for each district shall be the product of the following:

1.  The full-time equivalent student membership in each program, multiplied by

2.  The cost factor for each program, adjusted for the maximum as provided by paragraph (c), multiplied by

3.  The base student allocation.

(q)  Computation for funding through the Florida Education Finance Program.--The State Board of Education may adopt rules establishing programs and courses for which the student may earn credit toward high school graduation.

(2)  DETERMINATION OF DISTRICT COST DIFFERENTIALS.--The commissioner shall annually compute for each district the current year's district cost differential. The district cost differential shall be calculated by adding each district's price level index as published in the Florida Price Level Index, prepared by the Executive Office of the Governor, for the most recent 3 years and dividing the resulting sum by 3. The result for each district shall be multiplied by 0.008 and to the resulting product shall be added 0.200; the sum thus obtained shall be the cost differential for that district for that year.

(3)  INSERVICE EDUCATIONAL PERSONNEL TRAINING EXPENDITURE.--Of the amount computed in subsections (1) and (2), a percentage of the base student allocation per full-time equivalent student shall be expended for educational training programs as determined by the district school board as provided in s. 231.600. This percentage shall remain constant and shall be calculated by dividing $6 by the 1990-1991 base student allocation. At least two-thirds of the funds so determined shall be expended as provided in s. 231.600, and such funds may be used for implementation of the demonstration of professional education competence program as provided in s. 231.17. Funds as provided herein may be expended only for the direct support of inservice training activities as prescribed below:

(a)  Salaries and benefits of:

1.  Personnel directly administering the approved inservice training program.

2.  School board employees while such personnel are conducting an approved inservice training program.

3.  Substitutes for personnel released to participate in an approved inservice training program or an inservice council activity.

(b)  Other direct operating expenses, excluding capital outlay, required for administering the approved inservice training program, including, but not limited to, the following:

1.  Inservice training materials for approved inservice training activities.

2.  Data processing for approved inservice training activities.

3.  Telephone for the approved inservice training program.

4.  Office supplies for the personnel administering the approved inservice training program.

5.  Duplicating and printing for approved inservice training activities.

6.  Fees and travel and per diem expenses for consultants used in conducting approved inservice training activities.

7.  Travel and per diem expenses for school district personnel attending approved inservice conferences, workshops, or visitations to schools.

8.  Rental of facilities not owned by the school board for use in conducting an approved inservice training program.

(c)  Compensation may be awarded under this subsection to employees engaged in inservice training activities which are outside of, or in addition to, regular hours of duty assignments or a regular day of a contract period for which regular compensation is provided. No moneys shall be authorized under this subsection for additional salaries and benefits constituting dual compensation to employees participating in inservice activities if such activities are within regular hours of duty assignments or within a regular day of a contract period for which regular compensation is provided.

(d)  Funds may be expended to pay tuition or registration fees for college courses provided the course is identified in the district's approved master plan and the employee does not receive college credit. However, an employee may be awarded college credit for successful participation in exempted inservice programs that are identified by the Department of Education in State Board of Education rule and for which the employee shall pay the regular tuition and registration fees assessed by the credit-granting institution. Courses for these exempted programs shall be arranged and conducted in compliance with procedures that are developed cooperatively by the Department of Education and the Board of Regents and are also included in State Board of Education rule. Provision for payment of tuition and registration fees for such credit-earning courses shall be contained in State Board of Education rule.

(4)  COMPUTATION OF DISTRICT REQUIRED LOCAL EFFORT.--The Legislature shall prescribe the aggregate required local effort for all school districts collectively as an item in the General Appropriations Act for each fiscal year. The amount that each district shall provide annually toward the cost of the Florida Education Finance Program for kindergarten through grade 12 programs shall be calculated as follows:

(a)  Estimated taxable value calculations.--

1.a.  Not later than 2 working days prior to July 19, the Department of Revenue shall certify to the Commissioner of Education its most recent estimate of the taxable value for school purposes in each school district and the total for all school districts in the state for the current calendar year based on the latest available data obtained from the local property appraisers. Not later than July 19, the commissioner shall compute a millage rate, rounded to the next highest one one-thousandth of a mill, which, when applied to 95 percent of the estimated state total taxable value for school purposes, would generate the prescribed aggregate required local effort for that year for all districts. The commissioner shall certify to each district school board the millage rate, computed as prescribed in this subparagraph, as the minimum millage rate necessary to provide the district required local effort for that year.

b.  The General Appropriations Act shall direct the computation of the statewide adjusted aggregate amount for required local effort for all school districts collectively from ad valorem taxes to ensure that no school district's revenue from required local effort millage will produce more than 90 percent of the district's total K-12 Florida Education Finance Program calculation, and the adjustment of the required local effort millage rate of each district that produces more than 90 percent of its total Florida Education Finance Program entitlement to a level that will produce only 90 percent of its total Florida Education Finance Program entitlement.

2.  As revised data are received from property appraisers, the Department of Revenue shall amend the certification of the estimate of the taxable value for school purposes. The Commissioner of Education, in administering the provisions of subparagraph (9)(a)2., shall use the most recent taxable value for the appropriate year.

(b)  Final calculation.--

1.  The Department of Revenue shall, upon receipt of the official final assessed value of property from each of the property appraisers, certify to the commissioner the taxable value total for school purposes in each school district, subject to the provisions of paragraph (d). The commissioner shall use the official final taxable value for school purposes for each school district in the final calculation of the annual K-12 Florida Education Finance Program allocations.

2.  For the purposes of this paragraph, the official final taxable value for school purposes shall be the taxable value for school purposes on which the tax bills are computed and mailed to the taxpayers, adjusted to reflect final administrative actions of value adjustment boards and judicial decisions pursuant to part I of chapter 194. By September 1 of each year, the Department of Revenue shall certify to the commissioner the official prior year final taxable value for school purposes. For each county that has not submitted a revised tax roll reflecting final value adjustment board actions and final judicial decisions, the Department of Revenue shall certify the most recent revision of the official taxable value for school purposes. The certified value shall be the final taxable value for school purposes, and no further adjustments shall be made, except those made pursuant to subparagraph (9)(a)2.

(c)  Equalization of required local effort.--

1.  The Department of Revenue shall include with its certifications provided pursuant to paragraph (a) its most recent determination of the assessment level of the prior year's assessment roll for each county and for the state as a whole.

2.  The commissioner shall adjust the required local effort millage of each district for the current year, computed pursuant to paragraph (a), as follows:

a.  The equalization factor for the prior year's assessment roll of each district shall be multiplied by 95 percent of the taxable value for school purposes shown on that roll and by the prior year's required local-effort millage, exclusive of any equalization adjustment made pursuant to this paragraph. The dollar amount so computed shall be the additional required local effort for equalization for the current year.

b.  Such equalization factor shall be computed as the quotient of the prior year's assessment level of the state as a whole divided by the prior year's assessment level of the county, from which quotient shall be subtracted 1.

c.  The dollar amount of additional required local effort for equalization for each district shall be converted to a millage rate, based on 95 percent of the current year's taxable value for that district, and added to the required local effort millage determined pursuant to paragraph (a).

3.  Notwithstanding the limitations imposed pursuant to s. 236.25(1), the total required local-effort millage, including additional required local effort for equalization, shall be an amount not to exceed 10 minus the maximum millage allowed as nonvoted discretionary millage, exclusive of millage authorized pursuant to s. 236.25(2). Nothing herein shall be construed to allow a millage in excess of that authorized in s. 9, Art. VII of the State Constitution.

4.  For the purposes of this chapter, the term "assessment level" means the value-weighted mean assessment ratio for the county or state as a whole, as determined pursuant to s. 195.096, or as subsequently adjusted. In the event a court has adjudicated that the department failed to establish an accurate estimate of an assessment level of a county and recomputation resulting in an accurate estimate based upon the evidence before the court was not possible, that county shall be presumed to have an assessment level equal to that of the state as a whole.

5.  If, in the prior year, taxes were levied against an interim assessment roll pursuant to s. 193.1145, the assessment level and prior year's nonexempt assessed valuation used for the purposes of this paragraph shall be those of the interim assessment roll.

⁴(d)  Exclusion.--

1.  In those instances in which:

a.  There is litigation either attacking the authority of the property appraiser to include certain property on the tax assessment roll as taxable property or contesting the assessed value of certain property on the tax assessment roll, and

b.  The assessed value of the property in contest involves more than 6 percent of the total nonexempt assessment roll, the plaintiff shall provide to the district school board of the county in which the property is located and to the Department of Education a certified copy of the petition and receipt for the good faith payment at the time they are filed with the court.

2.  For purposes of computing the required local effort for each district affected by such petition, the Department of Education shall exclude from the district's total nonexempt assessment roll the assessed value of the property in contest and shall add the amount of the good faith payment to the district's required local effort.

(e)  Recomputation.--Following final adjudication of any litigation on the basis of which an adjustment in taxable value was made pursuant to paragraph (d), the department shall recompute the required local effort for each district for each year affected by such adjustments, utilizing taxable values approved by the court, and shall adjust subsequent allocations to such districts accordingly.

(5)  CATEGORICAL PROGRAMS.--The Legislature hereby provides for the establishment of selected categorical programs to assist in the development and maintenance of activities giving indirect support to the programs previously funded. These categorical appropriations may be funded as general and transitional categorical programs. It is the intent of the Legislature that no transitional categorical program be funded for more than 4 fiscal years from the date of original authorization. Such programs are as follows:

(a)  General.--

1.  Comprehensive school construction and debt service as provided by law.

2.  Community schools as provided by law.

3.  School lunch programs as provided by law.

4.  Instructional material funds as provided by law.

5.  Student transportation as provided by law.

6.  Student development services as provided by law.

7.  Diagnostic and learning resource centers as provided by law.

8.  Comprehensive health education as provided by law.

9.  Excellent Teaching Program as provided by law.

(b)  Transitional.--

1.  Bilingual program as provided by law.

(6)  DETERMINATION OF SPARSITY SUPPLEMENT.--

(a)  Annually, in an amount to be determined by the Legislature through the General Appropriations Act, there shall be added to the basic amount for current operation of the K-12 FEFP qualified districts a sparsity supplement which shall be computed as follows:

Sparsity Factor =

1101.8918 2700 +district sparsity index

-0.1101

except that districts with a sparsity index of 1,000 or less shall be computed as having a sparsity index of 1,000, and districts having a sparsity index of 7,308 and above shall be computed as having a sparsity factor of zero. A qualified district's full-time equivalent student membership shall equal or be less than that prescribed annually by the Legislature in the appropriations act. The amount prescribed annually by the Legislature shall be no less than 17,000, but no more than 24,000.

(b)  The district sparsity index shall be computed by dividing the total number of full-time equivalent students in all programs in the district by the number of senior high school centers in the district, not in excess of three, which centers are approved as permanent centers by a survey made by the Department of Education.

(c)  Each district's allocation of sparsity supplement funds shall be adjusted in the following manner:

1.  A maximum discretionary levy per FTE value for each district shall be calculated by dividing the value of each district's maximum discretionary levy by its FTE student count;

2.  A state average discretionary levy value per FTE shall be calculated by dividing the total maximum discretionary levy value for all districts by the state total FTE student count;

3.  For districts that have a levy value per FTE as calculated in subparagraph 1. higher than the state average calculated in subparagraph 2., a sparsity wealth adjustment shall be calculated as the product of the difference between the state average levy value per FTE calculated in subparagraph 2. and the district's levy value per FTE calculated in subparagraph 1. and the district's FTE student count and -1;

4.  Each district's sparsity supplement allocation shall be calculated by adding the amount calculated as specified in paragraphs (a) and (b) and the wealth adjustment amount calculated in this paragraph.

(7)  DECLINE IN FULL-TIME EQUIVALENT STUDENTS.--In those districts where there is a decline between prior year and current year unweighted FTE students, 50 percent of the decline in the unweighted FTE students shall be multiplied by the prior year calculated FEFP per unweighted FTE student and shall be added to the allocation for that district. For this purpose, the calculated FEFP shall be computed by multiplying the weighted FTE students by the base student allocation and then by the district cost differential. If a district transfers a program to another institution not under the authority of the district's school board, including a charter technical career center, the decline is to be multiplied by a factor of 0.15.

(8)  QUALITY ASSURANCE GUARANTEE.--The Legislature may annually in the General Appropriations Act determine a percentage increase in funds per K-12 weighted FTE as a minimum guarantee to each school district. The guarantee shall be calculated from prior year base funding per weighted FTE student which shall include the adjusted FTE dollars as provided in subsection (9), quality guarantee funds, and actual nonvoted discretionary local effort from taxes. From the base funding per weighted FTE, the increase shall be calculated for the current year. The current year funds from which the guarantee shall be determined shall include the adjusted FTE dollars as provided in subsection (9) and potential nonvoted discretionary local effort from taxes. A comparison of current year funds per weighted FTE to prior year funds per weighted FTE shall be computed. For those school districts which have less than the legislatively assigned percentage increase, funds shall be provided to guarantee the assigned percentage increase in funds per weighted FTE student. Should appropriated funds be less than the sum of this calculated amount for all districts, the commissioner shall prorate each district's allocation. This provision shall be implemented to the extent specifically funded.

(9)  TOTAL ALLOCATION OF STATE FUNDS TO EACH DISTRICT FOR CURRENT OPERATION.--The total annual state allocation to each district for current operation for the K-12 FEFP shall be distributed periodically in the manner prescribed in the General Appropriations Act.

(a)  The basic amount for current operation for the K-12 FEFP as determined in subsection (1), multiplied by the district cost differential factor as determined in subsection (2), plus the amount for the sparsity supplement as determined in subsection (6), the decline in full-time equivalent students as determined in subsection (7), and the quality assurance guarantee as determined in subsection (8), less the required local effort as determined in subsection (4). If the funds appropriated for the purpose of funding the total amount for current operation as provided in this paragraph are not sufficient to pay the state requirement in full, the department shall prorate the available state funds to each district in the following manner:

1.  Determine the percentage of proration by dividing the sum of the total amount for current operation, as provided in this paragraph for all districts collectively, and the total district required local effort into the sum of the state funds available for current operation and the total district required local effort.

2.  Multiply the percentage so determined by the sum of the total amount for current operation as provided in this paragraph and the required local effort for each individual district.

3.  From the product of such multiplication, subtract the required local effort of each district; and the remainder shall be the amount of state funds allocated to the district for current operation.

(b)  The amount thus obtained shall be the net annual allocation to each school district. However, if it is determined that any school district received an underallocation or overallocation for any prior year because of an arithmetical error, assessment roll change, full-time equivalent student membership error, or any allocation error revealed in an audit report, the allocation to that district shall be appropriately adjusted. If the Department of Education audit adjustment recommendation is based upon controverted findings of fact, the Commissioner of Education is authorized to establish the amount of the adjustment based on the best interests of the state.

(c)  The amount thus obtained shall represent the net annual state allocation to each district; however, notwithstanding any of the provisions herein, each district shall be guaranteed a minimum level of funding in the amount and manner prescribed in the General Appropriations Act.

History.--s. 4, ch. 73-345; s. 1, ch. 74-14; s. 3, ch. 74-227; ss. 9, 10, ch. 75-284; s. 2, ch. 76-259; s. 1, ch. 77-174; s. 1, ch. 77-329; s. 2, ch. 77-392; s. 1, ch. 77-430; s. 1, ch. 78-405; s. 4, ch. 78-416; ss. 10, 14, ch. 78-423; s. 2, ch. 78-432; s. 52, ch. 79-164; s. 110, ch. 79-190; s. 1, ch. 79-213; s. 113, ch. 79-222; ss. 21, 44, ch. 80-274; s. 2, ch. 80-381; s. 1, ch. 81-189; s. 31, ch. 83-204; s. 108, ch. 83-217; s. 16, ch. 83-324; s. 3, ch. 83-348; s. 5, ch. 84-336; s. 13, ch. 85-109; s. 12, ch. 85-238; s. 37, ch. 86-156; s. 4, ch. 87-212; s. 19, ch. 87-247; ss. 12, 22, 53, ch. 87-329; s. 1, ch. 88-161; s. 16, ch. 88-557; s. 1, ch. 89-140; ss. 20, 26, ch. 89-278; ss. 17, 19, 20, 25, ch. 89-298; s. 6, ch. 89-302; ss. 37, 60, ch. 89-381; s. 14, ch. 90-172; s. 1, ch. 90-240; ss. 22, 56, 61, ch. 90-288; s. 2, ch. 90-356; s. 90, ch. 91-45; s. 51, ch. 91-105; s. 50, ch. 92-136; s. 7, ch. 93-198; s. 128, ch. 94-209; ss. 8, 66, ch. 94-232; s. 15, ch. 94-292; s. 1548, ch. 95-147; s. 25, ch. 95-267; s. 33, ch. 95-269; s. 25, ch. 95-430; s. 9, ch. 96-369; s. 1, ch. 96-375; s. 15, ch. 96-420; s. 7, ch. 97-4; s. 19, ch. 97-153; ss. 57, 150, ch. 97-190; ss. 23, 37, ch. 97-246; s. 43, ch. 97-307; s. 1, ch. 97-380; s. 1, ch. 98-51; s. 6, ch. 98-58; s. 1, ch. 98-228; s. 17, ch. 98-281; s. 5, ch. 98-302; s. 2, ch. 98-309; s. 72, ch. 99-398; ss. 7, 8, 11, 12, 66, ch. 2000-171; ss. 2, 4, ch. 2000-181; s. 5, ch. 2000-225; s. 4, ch. 2000-294; s. 60, ch. 2000-301.

¹Note.--Repealed June 30, 2004, by s. 2, ch. 2000-181, "subject to prior review by the Task Force on Public School Funding."

²Note.--

A.  Section 7, ch. 2000-171, amended paragraphs (1)(c) and (d) "[i]n order to implement Specific Appropriation 78 of the 2000-2001 General Appropriations Act."

B.  Section 66, ch. 2000-171, provides that "[i]f any other act passed during the 2000 Regular Session of the Legislature or any extension thereof contains a provision that is substantively the same as a provision in this act, but that removes or is otherwise not subject to the future repeal applied to such provision by this act, the Legislature intends that the provision in the other act shall take precedence and shall continue to operate, notwithstanding the future repeal provided by this act."

C.  Section 8, ch. 2000-171, provides that "[t]he amendment of paragraphs (c) and (d) of subsection (1) of section 236.081, Florida Statutes, by this act shall expire on July 1, 2001, and the text of said paragraphs shall revert to that in existence on June 30, 2000, except that any amendments to such text enacted other than by this act shall be preserved and continue to operate to the extent that such amendments are not dependent upon the portions of said text which expire pursuant to the provisions of this act. The Division of Statutory Revision of the Office of Legislative Services shall include in an appropriate reviser's bill any amendments to said paragraphs which are necessary to give effect to the legislative intent expressed in this section." The amendments by s. 7, ch. 2000-171, and s. 4, ch. 2000-181, are substantially the same.

³Note.--Redesignated as subparagraph (c)4. by s. 43, ch. 97-307.

⁴Note.--

A.  Section 11, ch. 2000-171, amended paragraph (4)(d) "[i]n order to implement Specific Appropriation 78 of the 2000-2001 General Appropriations Act."

B.  Section 66, ch. 2000-171, provides that "[i]f any other act passed during the 2000 Regular Session of the Legislature or any extension thereof contains a provision that is substantively the same as a provision in this act, but that removes or is otherwise not subject to the future repeal applied to such provision by this act, the Legislature intends that the provision in the other act shall take precedence and shall continue to operate, notwithstanding the future repeal provided by this act."

C.  Section 12, ch. 2000-171, provides that "[t]he amendment of paragraph (d) of subsection (4) of section 236.081, Florida Statutes, by this act shall expire on July 1, 2001, and the text of said paragraph shall revert to that in existence on June 30, 2000, except that any amendments to such text enacted other than by this act shall be preserved and continue to operate to the extent that such amendments are not dependent upon the portions of said text which expire pursuant to the provisions of this act. The Division of Statutory Revision of the Office of Legislative Services shall include in an appropriate reviser's bill any amendments to said paragraph which are necessary to give effect to the legislative intent expressed in this section." The amendments by s. 11, ch. 2000-171, and s. 4, ch. 2000-181, are identical.

236.08103  Equity in School-Level Funding Act.--

(1)  This section may be cited as the "Equity in School-Level Funding Act."

(2)(a)  Beginning in the 2000-2001 fiscal year, district school boards shall allocate to each school within the district at least 50 percent of the funds generated by that school based upon the Florida Education Finance Program as provided in s. 236.081 and the General Appropriations Act, including gross state and local funds, discretionary lottery funds, and funds from the school district's current operating discretionary millage levy.

(b)  Beginning in the 2001-2002 fiscal year, district school boards shall allocate to each school within the district at least 65 percent of the funds generated by that school based upon the Florida Education Finance Program as provided in s. 236.081 and the General Appropriations Act, including gross state and local funds, discretionary lottery funds, and funds from the school district's current operating discretionary millage levy.

(c)  Beginning in the 2002-2003 fiscal year, district school boards shall allocate to each school within the district at least 80 percent of the funds generated by that school based upon the Florida Education Finance Program as provided in s. 236.081 and the General Appropriations Act, including gross state and local funds, discretionary lottery funds, and funds from the school district's current operating discretionary millage levy.

(d)  Beginning in the 2003-2004 fiscal year, district school boards shall allocate to each school within the district at least 90 percent of the funds generated by that school based upon the Florida Education Finance Program as provided in s. 236.081 and the General Appropriations Act, including gross state and local funds, discretionary lottery funds, and funds from the school district's current operating discretionary millage levy.

Total funding for each school shall be recalculated during the year to reflect the revised calculations under the Florida Education Finance Program by the state and the actual weighted full-time equivalent students reported by the school during the full-time equivalent student survey periods designated by the Commissioner of Education. If the district school board is providing programs or services to students funded by federal funds, any eligible students enrolled in the schools in the district shall be provided federal funds. Only those districts that initially applied for charter school district status, pursuant to s. 228.058, and have been approved by the State Board of Education are exempt from the provisions of this section.

(3)  Funds allocated to a school pursuant to this section that are unused at the end of the fiscal year shall not revert to the district, but shall remain with the school. These carryforward funds may be used for any purpose provided by law at the discretion of the principal of the school.

(4)  Recommendations made by the Governor's Equity in Educational Opportunity Task Force shall be reviewed to identify potential categorical funds to be included in the district allocation methodology required in subsection (2).

(5)  Funds appropriated in the General Appropriations Act for supplemental academic instruction to be used for the purposes described in s. 236.08104 are excluded from the school-level allocation under this section.

History.--s. 7, ch. 2000-181.

236.08104  Supplemental academic instruction; categorical fund.--

(1)  There is created a categorical fund to provide supplemental academic instruction to students in kindergarten through grade 12. This section may be cited as the "Supplemental Academic Instruction Categorical Fund."

(2)  Categorical funds for supplemental academic instruction shall be allocated annually to each school district in the amount provided in the General Appropriations Act. These funds shall be in addition to the funds appropriated on the basis of full-time equivalent student (FTE) membership in the Florida Education Finance Program and shall be included in the total potential funds of each district. These funds shall be used only to provide supplemental academic instruction to students enrolled in the K-12 program. Supplemental instruction strategies may include, but are not limited to: modified curriculum, reading instruction, after-school instruction, tutoring, mentoring, class size reduction, extended school year, intensive skills development in summer school, and other methods for improving student achievement. Supplemental instruction may be provided to a student in any manner and at any time during or beyond the regular 180-day term identified by the school as being the most effective and efficient way to best help that student progress from grade to grade and to graduate.

(3)  Effective with the 1999-2000 fiscal year, funding on the basis of FTE membership beyond the 180-day regular term shall be provided in the FEFP only for students enrolled in juvenile justice education programs. Funding for instruction beyond the regular 180-day school year for all other K-12 students shall be provided through the supplemental academic instruction categorical fund and other state, federal, and local fund sources with ample flexibility for schools to provide supplemental instruction to assist students in progressing from grade to grade and graduating.

(4)  The Florida State University School, as a developmental research school, is authorized to expend from its FEFP or Lottery Enhancement Trust Fund allocation the cost to the student of remediation in reading, writing, or mathematics for any graduate who requires remediation at a postsecondary institution.

(5)  Beginning in the 1999-2000 school year, dropout prevention programs as defined in ss. 230.2316(3)(a), (b), and (c), 230.23161, and 230.23166 shall be included in Group 1 programs under s. 236.081(1)(d)3.

(6)  Each school district receiving funds from the Supplemental Academic Instruction Categorical Fund shall submit to the Department of Education a plan which identifies the students to be served and the scope of supplemental academic instruction to be provided. Districts shall also submit information through the department's database documenting the district's progress in the areas of academic improvement, graduation rate, dropout rate, attendance rate, and retention/promotion rate. The department shall compile this information into an annual report which shall be submitted to the presiding officers of the Legislature by February 15.

History.--s. 22, ch. 99-398.

236.08105  Distribution of funds in first quarter.--Upon the request of any school district whose net state FEFP funding is less than 60 percent of its gross state and local FEFP funding, the Department of Education shall distribute to that school district in the first quarter of the fiscal year an amount from the funds appropriated for the FEFP in the General Appropriations Act up to a maximum of 15 percent of that school district's gross state and local FEFP funding or that school district's net state FEFP funding, whichever is less.

History.--s. 1, ch. 97-193.

236.08106  Excellent Teaching Program.--

(1)  The Legislature recognizes that teachers play a critical role in preparing students to achieve the high levels of academic performance expected by the Sunshine State Standards. The Legislature further recognizes the importance of identifying and rewarding teaching excellence and of encouraging good teachers to become excellent teachers. The Legislature finds that the National Board of Professional Teaching Standards (NBPTS) has established high and rigorous standards for accomplished teaching and has developed a national voluntary system for assessing and certifying teachers who demonstrate teaching excellence by meeting those standards. It is therefore the Legislature's intent to provide incentives for teachers to seek NBPTS certification and to reward teachers who demonstrate teaching excellence by attaining NBPTS certification and sharing their expertise with other teachers.

(2)  The Excellent Teaching Program is created to provide categorical funding for monetary incentives and bonuses for teaching excellence. The Department of Education shall distribute to each school district or to the NBPTS an amount as prescribed annually by the Legislature for the Excellent Teaching Program. For purposes of this section, the Florida School for the Deaf and the Blind shall be considered a school district. Unless otherwise provided in the General Appropriations Act, each distribution shall be the sum of the amounts earned for the following incentives and bonuses:

(a)  A fee subsidy to be paid by the Department of Education to the NBPTS on behalf of each individual who is an employee of a district school board or a public school within the school district, who is certified by the district to have demonstrated satisfactory teaching performance pursuant to s. 231.29 and who satisfies the prerequisites for participating in the NBPTS certification program, and who agrees, in writing, to pay 10 percent of the NBPTS participation fee and to participate in the NBPTS certification program during the school year for which the fee subsidy is provided. The fee subsidy for each eligible participant shall be an amount equal to 90 percent of the fee charged for participating in the NBPTS certification program. The fee subsidy is a one-time award and may not be duplicated for any individual.

(b)  A portfolio-preparation incentive of $150 paid by the Department of Education to each teacher employed by a district school board or a public school within a school district who is participating in the NBPTS certification program. The portfolio-preparation incentive is a one-time award paid during the school year for which the NBPTS fee subsidy is provided.

(c)  An annual bonus equal to 10 percent of the prior fiscal year's statewide average salary for classroom teachers to be distributed to the school district to be paid to each individual who holds NBPTS certification and is employed by the district school board or by a public school within the school district. The district school board shall distribute the annual bonus to each individual who meets the requirements of this paragraph and who is certified annually by the district to have demonstrated satisfactory teaching performance pursuant to s. 231.29. The annual bonus may be paid as a single payment or divided into not more than three payments.

(d)  An annual bonus equal to 10 percent of the prior fiscal year's statewide average salary for classroom teachers to be distributed to the school district to be paid to each individual who meets the requirements of paragraph (c) and agrees, in writing, to provide the equivalent of 12 workdays of mentoring and related services to public school teachers within the state who do not hold NBPTS certification. The district school board shall distribute the annual bonus in a single payment following the completion of all required mentoring and related services for the year. It is not the intent of the Legislature to remove excellent teachers from their assigned classrooms; therefore, credit may not be granted by a school district or public school for mentoring or related services provided during the regular school day or during the 196 days of required service for the school year.

A teacher for whom the state pays the certification fee and who does not complete the certification program or does not teach in a public school of this state for at least 1 year after completing the certification program must repay the amount of the certification fee to the state. However, a teacher who completes the certification program but fails to be awarded NBPTS certification is not required to repay the amount of the certification fee if the teacher meets the 1-year teaching requirement. Repayment is not required of a teacher who does not complete the certification program or fails to fulfill the teaching requirement because of the teacher's death or disability or because of other extenuating circumstances as determined by the State Board of Education.

(3)(a)  In addition to any other remedy available under the law, any person who is a recipient of a certification fee subsidy paid to the NBPTS and who is an employee of the state or any of its political subdivisions is considered to have consented, as a condition of employment, to the voluntary or involuntary withholding of wages to repay to the state the amount of such a certification fee subsidy awarded under this section. Any such employee who defaults on the repayment of such a certification fee subsidy must, within 60 days after service of a notice of default by the Department of Education to the employee, establish a repayment schedule which must be agreed to by the department and the employee, for repaying the defaulted sum through payroll deductions. The department may not require the employee to pay more than 10 percent of the employee's pay per pay period under such a repayment schedule or plan. If the employee fails to establish a repayment schedule within the specified period of time or fails to meet the terms and conditions of the agreed upon or approved repayment schedule as authorized by this subsection, the employee has breached an essential condition of employment and is considered to have consented to the involuntary withholding of wages or salary for the repayment of the certification fee subsidy.

(b)  A person who is employed by the state, or any of its political subdivisions, may not be dismissed for having defaulted on the repayment of the certification fee subsidy to the state.

(4)  The State Board of Education may adopt rules as necessary to implement the provisions for payment of the fee subsidies, incentives, and bonuses and for the repayment of defaulted certification fee subsidies under this section.

History.--s. 1, ch. 98-309; s. 61, ch. 99-398; s. 61, ch. 2000-301.

236.08107  Excellent Teaching Program Trust Fund.--

(1)  The Excellent Teaching Program Trust Fund is created to be administered by the Department of Education. Funds must be credited to the trust fund as provided in chapter 98-309, Laws of Florida, to be used for the purposes set forth therein.

(2)  Pursuant to the provisions of s. 19(f)(2), Art. III of the State Constitution, the Excellent Teaching Program Trust Fund shall, unless terminated sooner, be terminated on July 1, 2002. Prior to its scheduled termination, the trust fund shall be reviewed as provided in s. 215.3206(1) and (2).

History.--ss. 1, 2, ch. 98-210; s. 106, ch. 99-2.

236.0812  Medicaid certified school funding maximization.--

¹(1)  Each school district, subject to the provisions of ss. 409.9071 and 409.908(21) and this section, is authorized to certify funds provided for a category of required Medicaid services termed "school-based services," which are reimbursable under the federal Medicaid program. Such services shall include, but not be limited to, physical, occupational, and speech therapy services, behavioral health services, mental health services, transportation services, Early Periodic Screening, Diagnosis, and Treatment (EPSDT) administrative outreach for the purpose of determining eligibility for exceptional student education, and any other such services, for the purpose of receiving federal Medicaid financial participation. Certified school funding shall not be available for the following services:

(a)  Family planning.

(b)  Immunizations.

(c)  Prenatal care.

(2)  Each district's portion of the available Medicaid reimbursement shall be in the same proportion as the district's share of the total amount eligible to be certified as state match under the approved federal methodology for certification; however, the proportionate share of the total amount eligible to be certified for districts which fall below the statewide average in total potential dollars per weighted FTE shall receive a weight of 25 percent greater than the districts above the statewide average. The maximum amount eligible to be certified for state match shall be limited by the amount of federal Medicaid earnings budgeted in the General Appropriations Act or other general law.

(3)  The Department of Education shall monitor compliance of each participating school district with the Medicaid provider agreements. In addition, the department shall develop standardized recordkeeping procedures for the school districts that meet Medicaid requirements for audit purposes.

(4)  Each school district's continued participation in certifying funds to be reimbursed for Medicaid expenditures is contingent upon the district providing to the department an annual accounting of how the federal Medicaid reimbursements are utilized.

(5)  Funds generated pursuant to this section may be used for autism therapy services allowed by federal law.

History.--s. 4, ch. 95-336; s. 1, ch. 97-168; s. 59, ch. 97-190; s. 10, ch. 97-263.

¹Note.--As amended by s. 1, ch. 97-168. This version is published as the last expression of legislative will. Subsection (1) was also amended by s. 10, ch. 97-263, and that version reads:

(1)  Each school district, subject to the provisions of ss. 409.9071 and 409.908(21), appropriate federal authorization, and this section, is authorized to certify funds provided for school-based physical and behavioral health and transportation services for the purpose of earning federal Medicaid financial participation. While not limited to these services, each participating school district must place an emphasis on direct medically related nursing services.

236.0813  Developmental research schools; participation in Medicaid certified school match program authorized.--Notwithstanding the provisions of ss. 236.0812, 409.9071, and 409.908(21), developmental research schools, as authorized under s. 228.053, shall be authorized to participate in the Medicaid certified school match program subject to the provisions of ss. 236.0812, 409.9071, and 409.908(21).

History.--s. 21, ch. 2000-163; s. 57, ch. 2000-256.

236.082  Preliminary distribution.--For the 1973-1974 fiscal year and each year thereafter, the procedure for determining the monthly dollar distribution to each district prior to the first membership survey shall be based on one-twelfth of the amount the department may reasonably expect the district to receive during that fiscal year. Such payments are to be advances and shall not affect the district's entitlement for the fiscal year.

History.--s. 5, ch. 73-345.

236.083  Funds for student transportation.--The annual allocation to each district for transportation to public school programs of students in membership in kindergarten through grade 12, in migrant and exceptional student programs below kindergarten, and in any other state-funded prekindergarten program shall be determined as follows:

(1)  Subject to the rules of the commissioner, each district shall determine the membership of students who are transported:

(a)  By reason of living 2 miles or more from school;

(b)  By reason of being students with disabilities or enrolled in a teenage parent program, regardless of distance to school;

(c)  By reason of being in a state prekindergarten program, regardless of distance from school;

(d)  By reason of being vocational, dual enrollment, or students with disabilities transported from one school center to another to participate in an instructional program or service; or students with disabilities, transported from one designation to another in the state, provided one designation is a school center and provided the student's individual educational plan (IEP) identifies the need for the instructional program or service and transportation to be provided by the school district. A "school center" is defined as a public school center, public community college, public university, or other facility rented, leased, or owned and operated by the school district or another public agency. A "dual enrollment student" is defined as a public school student in membership in both a public secondary school program and a public community college or a public university program under a written agreement to partially fulfill ss. 229.814 and 240.115 and earning full-time equivalent membership under s. 236.081(1)(g);

(e)  With respect to elementary school students whose grade level does not exceed grade 6, by reason of being subjected to hazardous walking conditions en route to or from school as provided in s. 234.021. Such rules shall, when appropriate, provide for the determination of membership under this paragraph for less than 1 year to accommodate the needs of students who require transportation only until such hazardous conditions are corrected. Any funds appropriated in the 2001-2002 General Appropriations Act for student transportation that are in addition to the funds provided in the 2000-2001 General Appropriations Act for student transportation and that are not designated in the 2001-2002 budget workpapers as funds provided for student enrollment growth shall be used to fund students transported according to s. 234.01(1)(b), including those transported by school district option; and

(f)  By reason of being a pregnant student or student parent, and the child of a student parent as provided in s. 230.23166, regardless of distance from school.

(2)  The allocation for each district shall be calculated annually in accordance with the following formula:


T = B + EX. The elements of this formula are defined as follows: T is the total dollar allocation for transportation. B is the base transportation dollar allocation prorated by an adjusted student membership count. The adjusted membership count shall be derived from a multiplicative index function in which the base student membership is adjusted by multiplying it by index numbers that individually account for the impact of the price level index, average bus occupancy, and the extent of rural population in the district. EX is the base transportation dollar allocation for disabled students prorated by an adjusted disabled student membership count. The base transportation dollar allocation for disabled students is the total state base disabled student membership count weighted for increased costs associated with transporting disabled students and multiplying it by the prior year's average per student cost for transportation. The adjusted disabled student membership count shall be derived from a multiplicative index function in which the weighted base disabled student membership is adjusted by multiplying it by index numbers that individually account for the impact of the price level index, average bus occupancy, and the extent of rural population in the district. Each adjustment factor shall be designed to affect the base allocation by no more or less than 10 percent.

(3)  The total allocation to each district for transportation of students shall be the sum of the amounts determined in subsection (2). If the funds appropriated for the purpose of implementing this section are not sufficient to pay the base transportation allocation and the base transportation allocation for disabled students, the Department of Education shall prorate the available funds on a percentage basis. If the funds appropriated for the purpose of implementing this section exceed the sum of the base transportation allocation and the base transportation allocation for disabled students, the base transportation allocation for disabled students shall be limited to the amount calculated in subsection (2), and the remaining balance shall be added to the base transportation allocation.

(4)  No district shall use funds to purchase transportation equipment and supplies at prices which exceed those determined by the department to be the lowest which can be obtained, as prescribed in s. 229.79.

(5)  Funds allocated or apportioned for the payment of student transportation services may be used to pay for transportation of students to and from school on local general purpose transportation systems. Student transportation funds may also be used to pay for transportation of students to and from school in private passenger cars and boats when the transportation is for isolated students, or students with disabilities as defined by rule. Subject to the rules of the Commissioner of Education, each school district shall determine and report the number of assigned students using general purpose transportation private passenger cars and boats. The allocation per student must be equal to the allocation per student riding a school bus.

(6)  Notwithstanding other provisions of this section, in no case shall any student or students be counted for transportation funding more than once per day. This provision includes counting students for funding pursuant to trips in school buses, passenger cars, or boats or general purpose transportation.

(7)  Any funds received by a school district under this section that are not required to transport students may, at the discretion of the school board, be transferred to the district's K-12 Florida Education Finance Program.

History.--s. 6, ch. 73-345; s. 4, ch. 74-227; ss. 12, 14, ch. 75-284; s. 3, ch. 78-104; s. 1, ch. 78-128; s. 3, ch. 81-254; s. 4, ch. 86-146; s. 8, ch. 89-101; s. 9, ch. 89-278; s. 22, ch. 89-379; s. 15, ch. 90-172; s. 57, ch. 90-288; s. 133, ch. 94-209; s. 1, ch. 95-193; s. 63, ch. 95-280; s. 3, ch. 96-421; s. 152, ch. 97-190; s. 44, ch. 97-307; s. 28, ch. 2000-235.

236.0873  Allocations for school volunteer programs.--

(1)  The department is authorized to allocate an amount as prescribed annually by the Legislature to each district for support of school volunteer programs. Districts shall provide funds for the program on at least an equal matching basis. Prior to the distribution of these funds, each school district shall submit a plan of volunteer activities to the Department of Education. Each district may use these funds for any purpose which directly supports volunteer activities as described in its district plan and as approved by the schoolwide support group which meets all criteria provided by s. 229.58 in each school participating in the program. In any district which does not have such a schoolwide support group, plans shall be approved by the districtwide support group which meets the criteria of s. 229.58.

(2)  Each district that submits a plan shall be allocated a base amount of $2,000. The remainder of the appropriation shall be prorated on the basis of the number of elementary and secondary schools offering basic programs in such districts and shall be added to the base amount for the district.

History.--s. 1, ch. 81-174.

236.122  Allocation for instructional materials.--The department is authorized to allocate and distribute to each district an amount as prescribed annually by the Legislature for instructional materials for student membership in basic and special programs in grades K-12, which will provide for growth and maintenance needs. For purposes of this section, unweighted full-time equivalent students enrolled in the laboratory schools in the State University System are to be included as school district students and reported as such to the department. The annual allocation shall be determined as follows:

(1)  The growth allocation for each school district shall be calculated as follows:

(a)  Subtract from that district's projected full-time equivalent membership of students in basic and special programs in grades K-12 used in determining the initial allocation of the Florida Education Finance Program, the prior year's full-time equivalent membership of students in basic and special programs in grades K-12 for that district.

(b)  Multiply any such increase in full-time equivalent student membership by the allocation for a set of instructional materials, as determined by the department, or as provided for in the General Appropriations Act.

(c)  The amount thus determined shall be that district's initial allocation for growth for the school year. However, the department shall recompute and adjust the initial allocation based on actual full-time equivalent student membership data for that year.

(2)  The maintenance of the instructional materials allocation for each school district shall be calculated by multiplying each district's prior year full-time equivalent membership of students in basic and special programs in grades K-12 by the allocation for maintenance of a set of instructional materials as provided for in the General Appropriations Act. The amount thus determined shall be that district's initial allocation for maintenance for the school year; however, the department shall recompute and adjust the initial allocation based on such actual full-time equivalent student membership data for that year.

(3)  In the event the funds appropriated are not sufficient for the purpose of implementing this section in full, the department shall prorate the funds available for instructional materials after first funding in full each district's growth allocation.

History.--s. 15, ch. 74-227; s. 17, ch. 75-284; s. 3, ch. 78-405.

236.1225  Gifted education exemplary program grants.--

(1)  This section shall be known and may be cited as the "Challenge Grant Program for the Gifted."

(2)  There is hereby created a grant program for education for the gifted which shall be administered by the Commissioner of Education in cooperation and consultation with appropriate organizations and associations concerned with education for the gifted and pursuant to rules adopted by the Commissioner of Education. The program may be implemented in any public school.

(3)  Pursuant to policies and rules to be adopted by the Commissioner of Education, each district school board, two or more district school boards in cooperation, or a public school principal through the district school board may submit to the commissioner a proposed program designed to effectuate an exemplary program for education for the gifted in a school, district, or group of districts. Consideration for funding shall be given to proposed programs of district school boards that are developed with the cooperation of a community college, public or private college, or university for the purpose of providing advanced accelerated instruction for public school students pursuant to s. 229.814. In order to be approved, a program proposal must include:

(a)  Clearly stated goals and objectives expressed, to the maximum extent possible, in measurable terms;

(b)  Information concerning the number of students, teachers, and other personnel to be involved in the program;

(c)  The estimated cost of the program and the number of years for which it is to be funded;

(d)  Provisions for evaluation of the program and for its integration into the general curriculum and financial program of the school district or districts at the end of the funded period; and

(e)  Such other information and provisions as the commissioner requires.

(4)  The commissioner shall review and approve, disapprove, or resubmit for modification all proposed programs for education for the gifted submitted. For those programs approved, the commissioner shall authorize distribution of funds equal to the cost of the program from funds appropriated to the Department of Education for exemplary program grants for education for the gifted as provided for by this act. These funds shall be in addition to any funds for education for the gifted provided pursuant to s. 236.081(1)(c).

History.--s. 4, ch. 81-174; s. 154, ch. 97-190.

236.13  Expenditure of funds by school board.--All state funds apportioned to the credit of any district constitute a part of the district school fund of that district and must be budgeted and expended under authority of the school board of that district subject to the provisions of law, regulations of the state board, and rules of the commissioner.

(1)  A school board shall credit interest or profits on investments to the specific budgeted fund, as defined by the accounting system required by s. 237.01, that produced the earnings unless otherwise authorized by law, rule, or regulation.

(2)  A school board may temporarily advance moneys from one fund, as defined by the accounting system required by s. 237.01, to another fund when insufficient moneys are available to meet current obligations if the temporary advancement is repaid within 13 months, appropriate accounting records are maintained, and the temporary advancement does not restrict, impede, or limit implementation or fulfillment of the original purposes for which the moneys were received in the fund providing the advancement.

(3)  Funds expended from school nonrecurring incentives or bonus type state or federal funded programs based on performance outcomes may not be used for measuring compliance with state or federal maintenance of effort, supplanting, or comparability standards.

History.--s. 1013, ch. 19355, 1939; CGL 1940 Supp. 892(332); s. 34, ch. 23726, 1947; s. 4, ch. 28068, 1953; s. 141, ch. 65-239; s. 1, ch. 69-300; s. 144, ch. 72-221; s. 24, ch. 73-345; s. 27, ch. 89-278; s. 15, ch. 89-298; s. 55, ch. 91-105; s. 67, ch. 94-232; s. 64, ch. 95-280; s. 155, ch. 97-190; s. 12, ch. 2000-339.

236.24  Sources of district school fund.--The district school fund shall consist of funds derived from the district school tax levy; state appropriations; appropriations by county commissioners; local, state, and federal school food service funds; any and all other sources for school purposes; national forest trust funds and other federal sources; and gifts and other sources.

History.--s. 1024, ch. 19355, 1939; CGL 1940 Supp. 892(343); s. 2, ch. 61-119; s. 12, ch. 61-288; s. 150, ch. 65-239; (1)(b), F.S. 1969, formerly s. 9, Art. XII of the Constitution of 1885, as amended; converted to statutory law by s. 10, Art. XII of the Constitution as revised in 1968; s. 1, ch. 69-300; s. 145, ch. 72-221; s. 2, ch. 73-137; s. 2, ch. 80-103; s. 2, ch. 88-326; s. 5, ch. 89-299; s. 2, ch. 89-326; s. 8, ch. 94-332; s. 7, ch. 95-194; s. 62, ch. 97-190; s. 9, ch. 98-409; s. 10, ch. 2000-264.

236.25  District school tax.--

(1)  If the district school tax is not provided in the General Appropriations Act or the substantive bill implementing the General Appropriations Act, each school board desiring to participate in the state allocation of funds for current operation as prescribed by s. 236.081(9) shall levy on the taxable value for school purposes of the district, exclusive of millage voted under the provisions of s. 9(b) or s. 12, Art. VII of the State Constitution, a millage rate not to exceed the amount certified by the commissioner as the minimum millage rate necessary to provide the district required local effort for the current year, pursuant to s. 236.081(4)(a)1. In addition to the required local effort millage levy, each school board may levy a nonvoted current operating discretionary millage. The Legislature shall prescribe annually in the appropriations act the maximum amount of millage a district may levy. The millage rate prescribed shall exceed zero mills but shall not exceed the lesser of 1.6 mills or 25 percent of the millage which is required pursuant to s. 236.081(4), exclusive of millage levied pursuant to subsection (2).

(2)  In addition to the maximum millage levy as provided in subsection (1), each school board may levy not more than 2 mills against the taxable value for school purposes to fund:

(a)  New construction and remodeling projects, as set forth in s. 235.435(3)(b) and (6)(b) and included in the district's educational plant survey pursuant to s. 235.15, without regard to prioritization, sites and site improvement or expansion to new sites, existing sites, auxiliary facilities, athletic facilities, or ancillary facilities.

(b)  Maintenance, renovation, and repair of existing school plants or of leased facilities to correct deficiencies pursuant to s. 235.056(2).

(c)  The purchase, lease-purchase, or lease of school buses; drivers' education vehicles; motor vehicles used for the maintenance or operation of plants and equipment; security vehicles; or vehicles used in storing or distributing materials and equipment.

(d)  The purchase, lease-purchase, or lease of new and replacement equipment.

(e)  Payments for educational facilities and sites due under a lease-purchase agreement entered into by a school board pursuant to s. 230.23(9)(b)5. or s. 235.056(2), not exceeding, in the aggregate, an amount equal to three-fourths of the proceeds from the millage levied by a school board pursuant to this subsection.

(f)  Payment of loans approved pursuant to ss. 237.161 and 237.162.

(g)  Payment of costs directly related to complying with state and federal environmental statutes and regulations governing school facilities.

(h)  Payment of costs of leasing relocatable educational facilities, of renting or leasing educational facilities and sites pursuant to s. 235.056(2), or of renting or leasing buildings or space within existing buildings pursuant to s. 235.056(3).

Violations of these expenditure provisions shall result in an equal dollar reduction in the Florida Education Finance Program (FEFP) funds for the violating district in the fiscal year following the audit citation.

(3)  These taxes shall be certified, assessed, and collected as prescribed in s. 237.091 and shall be expended as provided by law.

(4)  Nothing in s. 236.081(4)(a)1. shall in any way be construed to increase the maximum school millage levies as provided for in subsection (1).

(5)(a)  It is the intent of the Legislature that, by July 1, 2003, revenue generated by the millage levy authorized by subsection (2) should be used only for the costs of construction, renovation, remodeling, maintenance, and repair of the educational plant; for the purchase, lease, or lease-purchase of equipment, educational plants, and construction materials directly related to the delivery of student instruction; for the rental or lease of existing buildings, or space within existing buildings, originally constructed or used for purposes other than education, for conversion to use as educational facilities; for the opening day collection for the library media center of a new school; for the purchase, lease-purchase, or lease of school buses; and for servicing of payments related to certificates of participation issued for any purpose prior to the effective date of this act. Costs associated with the lease-purchase of equipment, educational plants, and school buses may include the issuance of certificates of participation on or after the effective date of this act and the servicing of payments related to certificates so issued. For purposes of this section, "maintenance and repair" is defined in s. 235.011.

(b)  For purposes not delineated in paragraph (a) for which proceeds received from millage levied under subsection (2) may be legally expended, a district school board may spend no more than the following percentages of the amount the district spent for these purposes in fiscal year 1995-1996:

1.  In fiscal year 1997-1998, 85 percent.

2.  In fiscal year 1998-1999, 70 percent.

3.  In fiscal year 1999-2000, 55 percent.

4.  In fiscal year 2000-2001, 40 percent.

5.  In fiscal year 2001-2002, 25 percent.

6.  In fiscal year 2002-2003, 10 percent.

(c)  Beginning July 1, 2003, revenue generated by the millage levy authorized by subsection (2) must be used only for the purposes delineated in paragraph (a).

(d)  Notwithstanding any other provision of this subsection, if through its adopted facilities work program a district has clearly identified the need for an ancillary plant, has provided opportunity for public input as to the relative value of the ancillary plant versus an educational plant, and has obtained public approval, the district may use revenue generated by the millage levy authorized by subsection (2) for the construction, renovation, remodeling, maintenance, or repair of an ancillary plant.

A district that violates these expenditure restrictions shall have an equal dollar reduction in funds appropriated to the district under s. 236.081 in the fiscal year following the audit citation. The expenditure restrictions do not apply to any school district that certifies to the Commissioner of Education that all of the district's instructional space needs for the next 5 years can be met from capital outlay sources that the district reasonably expects to receive during the next 5 years or from alternative scheduling or construction, leasing, rezoning, or technological methodologies that exhibit sound management.

History.--s. 1025, ch. 19355, 1939; CGL 1940 Supp. 892(344); s. 28, ch. 69-216; s. 1, ch. 69-300; s. 4, ch. 70-401; ss. 3, 4, ch. 71-263; s. 5, ch. 72-333; s. 8, ch. 74-227; s. 34, ch. 75-284; s. 1, ch. 79-332; s. 45, ch. 80-274; s. 1, ch. 80-381; ss. 48, 52, ch. 81-223; s. 27, ch. 82-154; s. 4, ch. 82-226; s. 18, ch. 83-349; ss. 1, 2, ch. 84-349; s. 34, ch. 85-116; s. 2, ch. 86-1; ss. 4, 7, 8, ch. 87-284; s. 1, ch. 88-223; s. 19, ch. 88-557; s. 9, ch. 89-226; s. 1, ch. 89-244; s. 28, ch. 89-278; s. 16, ch. 90-172; ss. 13, 19, ch. 90-241; s. 58, ch. 90-288; s. 1, ch. 92-95; s. 3, ch. 93-241; s. 68, ch. 94-232; s. 17, ch. 94-292; ss. 25, 35, ch. 95-269; ss. 8, 12, ch. 97-265; s. 47, ch. 97-307; ss. 35, 38, ch. 97-384; s. 3, ch. 98-264; s. 18, ch. 98-281.

236.261  Levy based on interim assessment roll; reimbursement to state for additional taxes collected upon reconciliation of roll.--In any year in which the base student allocation has been guaranteed to school districts through the use of state funds, a school district which levied taxes based on an interim assessment roll shall be required to reimburse the state in an amount equal to the additional taxes collected upon reconciliation of that roll. Beginning with the distribution following the delinquency date of the supplemental bills, the state shall withhold all funds otherwise available to that school district from the appropriation to the Florida Education Finance Program until such time as the state is completely reimbursed.

History.--s. 7, ch. 82-226.

236.29  Apportionment and use of district school fund.--The district school fund shall be apportioned, expended and disbursed in the district solely for the support of the public schools of the district as prescribed by law; provided, however, that the district school fund shall also be used to pay the principal and interest on bonds legally issued and payable from said fund, together with other proper items of debt service against such fund, including any necessary refunding expense as prescribed by regulations of the State Board of Education. The school board shall, before the maturity of such bonds or other indebtedness and before interest due dates, deposit with the paying agent or make available, as designated in the resolution authorizing the issuance of the bonds or other legal evidences of indebtedness, sufficient funds with which to pay all principal and interest when due; provided, that when such funds have been so deposited with the paying agent or made available, all interest on the indebtedness represented by the maturing bonds, coupons or other evidences of indebtedness shall cease as of their maturity dates; and provided, further, that if any such bonds, coupons or other evidences of indebtedness are not presented for payment within 6 months after the date on which they mature, the funds shall be returned to the school board and shall be placed by said board in the district school fund and the school board shall pay said bonds, coupons or other evidences of indebtedness from said fund when presented for payment. Any holder of bonds, coupons or other indebtedness claiming interest after maturity on account of the fact that funds were not deposited with the paying agent or made available to pay such bonds, coupons or other indebtedness at maturity, shall be required to produce evidence in the form of a letter from the paying agent or the school board of the district, respectively, acknowledging that the bonds, coupons and other evidences of indebtedness upon which interest is claimed were presented for payment, that no funds were available for the payment thereof, that such bonds, coupons and other evidences of indebtedness were presented for payment at least annually thereafter and that no funds were available to pay such indebtedness. The paying agent or the school board of the district, whichever has the duty of holding the funds, shall, upon request of the holder of defaulted bonds, coupons or other evidences of indebtedness, furnish to such holder the letter required herein. When such evidence is presented the district school fund shall be liable for the payment of principal and interest on the bonds, coupons or other evidences of indebtedness from maturity until paid at the rate prescribed on the face thereof. If at any time any bonds, coupons or other evidences of indebtedness are reduced to judgment, the district school fund shall be responsible for past due interest only at the rate prescribed by the bonds or other evidences of indebtedness and any rate of interest in excess of that amount shall be illegal and invalid. Such judgments shall bear interest at the rate of 5 percent per annum until paid. When any proposal for refunding the indebtedness against said district school fund has been prepared and approved by the Department of Education, as required by law, and when the holders of at least 80 percent of the outstanding indebtedness against said fund have agreed in writing to the refunding plan, the school board shall be authorized to pay, out of the district school fund, from and after that date, on the original and refunding bonds or other evidences of indebtedness only the rate of interest which has been agreed upon for the refunding bonds or other evidences of indebtedness and no owner or holder of a bond, coupon or other evidence of indebtedness shall be entitled to a higher rate of interest after that date; provided, that such owner or holder shall be given the option by the school board of receiving payment in cash for all principal and interest due on the bonds and coupons or other evidence of indebtedness he or she holds at the same rate at which the remaining indebtedness has been refunded.

History.--s. 1029, ch. 19355, 1939; CGL 1940 Supp. 892(348); s. 6, ch. 22839, 1945; s. 151, ch. 65-239; ss. 15, 35, ch. 69-106; s. 1, ch. 69-300; s. 149, ch. 72-221; s. 1305, ch. 95-147.

236.31  District millage elections.--The school board, pursuant to resolution adopted at a regular meeting, shall direct the county commissioners to call an election at which the electors within the school districts may approve an ad valorem tax millage as authorized in s. 9, Art. VII of the State Constitution. Such election may be held at any time, except that not more than one such election shall be held during any 12-month period. Any millage so authorized shall be levied for a period not in excess of 2 years or until changed by another millage election, whichever is the earlier. In the event any such election is invalidated by a court of competent jurisdiction, such invalidated election shall be considered not to have been held.

History.--s. 1031, ch. 19355, 1939; CGL 1940 Supp. 892(350); s. 153, ch. 65-239; s. 1, ch. 65-427; s. 1, ch. 69-241; s. 1, ch. 71-263.

236.32  Procedure for holding and conducting school district millage elections.--The procedure for holding and conducting school district millage elections shall be:

(1)  HOLDING ELECTIONS.--All school district millage elections shall be held and conducted in the manner prescribed by law for holding general elections, except as provided in this chapter. The school board shall appoint inspectors and clerks for said election, whose duties shall be the same as those of similar officers in general elections, except as herein stated.

(2)  FORM OF BALLOT.--The school board, at its option, may determine whether to use paper ballots or automatic voting machines for said election. On the ballot, the school board may propose a single millage or two millages, with one for operating expenses and another for a local capital improvement reserve fund. When two millage figures are proposed, each millage shall be voted on separately. The school board shall provide substantially the following form of ballot for voting the levy in the school district:

SPECIAL SCHOOL DISTRICT MILLAGE ELECTION FOR THE DISTRICT OF _____ COUNTY, FLORIDA, HELD _____,  (year) .

(a)  In districts where paper ballots are used the following instructions shall be included:

INSTRUCTIONS TO VOTERS: The proposed levy for the school term as proposed by the school board is _____ mills for operating expenses and _____ mills for the local capital improvement reserve fund. Each millage will be voted on and determined separately. Indicate your choice by making an "X" in the proper space below. If some other millage for operating expenses is desired, indicate by writing in the millage. On the proposed levy for local capital improvement reserve fund, vote "for" or "against."

1.  Proposed levy of _____ mills for operating expenses.

[ ]  FOR proposed levy of _____ mills for operating expenses.

[ ]  AGAINST proposed levy of _____ mills for operating expenses.

2.  Proposed levy of _____ mills for local capital improvement reserve fund.

[ ]  FOR proposed levy of _____ mills for local capital improvement reserve fund.

[ ]  AGAINST proposed levy for local capital improvement reserve fund.

(b)  In districts where automatic voting machines are used the following instructions shall be included:

INSTRUCTIONS TO VOTERS: The proposed levy for the school term as proposed by the school board is _____ mills for operating expenses and _____ mills for the local capital improvement reserve fund.

Each millage will be voted on and determined separately. If you favor the proposed millage for operating expenses, so indicate by depressing the "for" lever directly over (under) the proposed millage. If you favor a different millage for operating expenses, so indicate by writing in the millage you favor. You may select only one millage for operating expenses. On the proposed millage for the local capital improvement reserve fund, indicate your choice by depressing the "for" lever or the "against" lever over (under) the proposed millage.

(3)  QUALIFICATIONS OF ELECTORS.--All qualified electors of any school district in the state whose voting registrations are in that district, shall be entitled to vote in the election to set the school tax district millage levy.

(4)  CANVASS OF RETURNS.--The school board shall canvass the returns of the election as made to it by the inspectors and clerks of the election and shall declare the results at the next regular meeting of said board or at a special meeting called for that purpose.

(5)  RESULTS OF ELECTION.--When the school board proposes one tax levy for operating expenses and another for the local capital improvement reserve fund, the results shall be considered separately:

(a)  The tax levy for operating expenses receiving the majority of all votes for such tax levies cast by the qualified electors, or, in case no one levy receives a majority, that levy for which, together with the votes cast for higher levies, a majority of the votes are cast, shall become the levy for operating expenses for the district.

(b)  The tax levy for the local capital improvement reserve fund shall be levied only in case a majority of the electors participating in the election vote in favor of the proposed special millage.

(6)  EXPENSES OF ELECTION.--The cost of the publication of the notice of the election and all expenses of the election in the school district shall be included in the budget and paid by the school board.

History.--s. 1032, ch. 19355, 1939; CGL 1940 Supp. 892(351); s. 7, ch. 22858, 1945; s. 78, ch. 29764, 1955; s. 14, ch. 61-288; s. 2, ch. 65-60; ss. 154, 155, ch. 65-239; s. 2, ch. 65-427; s. 1, ch. 69-300; s. 5, ch. 70-401; s. 2, ch. 71-263; s. 71, ch. 71-355; s. 19, ch. 99-6.

236.35  Source and use of district capital improvement fund.--The district capital improvement fund shall consist of funds derived from the sale of school district bonds authorized in s. 17, Art. XII of the State Constitution of 1885 as amended, together with any other funds directed to be placed therein by regulations of the State Board of Education, and other similar funds which are to be used for capital outlay purposes within the district.

History.--s. 1035, ch. 19355, 1939; CGL 1940 Supp. 892(354); s. 18, ch. 29754, 1955; s. 16, ch. 57-249; s. 157, ch. 65-239; s. 30, ch. 69-216; s. 1, ch. 69-300; s. 153, ch. 72-221.

236.36  Proposals for issuing bonds.--Whenever the residents of a school district in this state shall desire the issuance of bonds by such school district for the purpose of acquiring, building, enlarging, furnishing, or otherwise improving buildings or school grounds, or for any other exclusive use of the public schools within such school district, they shall present to the school board a petition signed by not less than 25 percent of the duly qualified electors residing within the school district, setting forth in general terms the amount of the bonds desired to be issued, the purpose thereof, and that the proceeds derived from the sale of such bonds shall be used for the purposes set forth in the petition. The requirement for such petition may be dispensed with and the proposition of issuing bonds for the purposes as herein outlined may be initiated by the school board of the said district; however, nothing contained in this section shall repeal any of the provisions of ss. 100.201-100.221, 100.241, 100.261-100.341, and 100.351.

History.--s. 1036, ch. 19355, 1939; CGL 1940 Supp. 892(355); s. 80, ch. 29764, 1955; s. 16, ch. 69-402; s. 64, ch. 77-175.

236.37  Procedure of school boards with reference to proposals for issuing bonds.--It shall be the duty of the school boards of the several districts of Florida to plan the school financial program of the district so that, insofar as practicable, needed capital outlay expenditures can be made without the necessity of issuing bonds. Whenever the school board of any district proposes an issue of bonds or has received any petition proposing the issuance of bonds, as provided in s. 236.36, the said board shall forthwith proceed as follows:

(1)  The school board, after considering recommendations submitted by the superintendent, shall determine whether in its opinion the projects for which bonds are proposed to be issued are essential for the school program of the district.

(2)  If the proposed projects are deemed essential by the school board or if the proposed projects are rejected in whole or in part, the school board shall, if practicable, prepare a plan for carrying out the projects, or at least part of the projects, with current funds which have been or can be set aside for that purpose.

(3)  If the school board determines that any portion of the projects cannot be carried out so that all costs can be met from the proceeds of a special district millage voted for that purpose or from district current funds which are not needed for salaries of teachers or other necessary expenses of operating the schools or from such funds which can reasonably be expected to be available by the time the projects are completed, or cannot be completed on the basis of a loan against district current funds, approved in accordance with s. 237.161, the school board shall then determine the amount of bonds necessary to be issued to complete the projects as proposed for the district and shall adopt and transmit to the Department of Education a resolution setting forth the proposals with reference to the projects and the proposed plan for financing the projects, said resolution to be in such form and contain such information as may be prescribed by the State Board of Education. If the department shall determine that the issuance of bonds as proposed is unnecessary or is unnecessary in the amount and according to the plan proposed, and shall notify the school board accordingly, the school board shall then amend its resolution to conform to the recommendation of the department, and no further action shall be taken for a period of at least 1 year on the proposal for a bond issue unless, within 30 days thereafter, a petition signed by at least 35 percent of the qualified electors within the district is received by the school board requesting that an election be called to vote bonds for the purposes set forth and in an amount which shall not exceed the amount of bonds proposed by the school board. If such a petition is received by the school board, as provided herein, or if the resolution proposing a bond issue has been approved by the department, the school board shall then proceed at its next ensuing meeting to adopt a resolution authorizing that an election be held for the purpose of determining whether bonds shall be issued as proposed.

History.--s. 1037, ch. 19355, 1939; CGL 1940 Supp. 892(356); s. 5, ch. 21989, 1943; s. 81, ch. 29764, 1955; ss. 15, 35, ch. 69-106; s. 1, ch. 69-300; s. 1, ch. 71-161; s. 72, ch. 71-355; s. 1, ch. 81-104.

236.38  Publication of resolution.--It shall be the duty of the school board, when the resolution proposing a bond issue has been approved by the Department of Education or when such a proposal has been rejected by the Department of Education and a new petition signed by 35 percent of the qualified electors of the district has been presented, and when the resolution authorizing an election has been adopted as set forth above, to cause such resolution to be published at least once each week for 2 consecutive weeks in some newspaper published in the district. This resolution may also include a notice of election as prescribed in s. 236.39.

History.--s. 1038, ch. 19355, 1939; CGL 1940 Supp. 892(357); s. 6, ch. 21989, 1943; s. 82, ch. 29764, 1955; ss. 15, 35, ch. 69-106; s. 1, ch. 69-300; s. 21, ch. 90-279.

236.39  Notice of election; qualifications of electors.--The said school board shall also, at the meeting at which is passed the resolution provided for in s. 236.37, order that an election shall be held in the school district to determine whether or not there shall be issued by the district the bonds provided for in such resolution, in which election only the duly qualified electors thereof shall vote; and prior to the time of holding such election, the school board shall cause to be published at least once each week for 2 consecutive weeks in a newspaper published in the district a notice of the holding of such election, which shall specify the time and place or places of the holding thereof. The resolution prescribed in s. 236.37 may be incorporated in and published as a part of the notice prescribed in this section.

History.--s. 1039, ch. 19355, 1939; CGL 1940 Supp. 892(358); s. 83, ch. 29764, 1955; s. 12, ch. 59-371; s. 1, ch. 69-300; s. 11, ch. 80-295; s. 22, ch. 90-279.

236.40  Conduct of election; form of ballot; appointment of inspectors; canvassing returns.--The election, provided for in s. 236.39, shall be held at the place or several places in said district where the last general election was held throughout said district, unless the school board shall otherwise order; and the school board shall appoint inspectors for the election and cause to be prepared and furnished to said inspectors the ballots to be used at said election; the form of ballots for such election shall be: "For bonds" or "Against bonds." The inspectors shall make returns to the said school board immediately after the said election, and the said school board shall hold a special meeting as soon thereafter as practicable for the purpose of canvassing said election returns and shall determine and certify to the result thereof.

History.--s. 1040, ch. 19355, 1939; CGL 1940 Supp. 892(359); s. 7, ch. 22858, 1945; s. 1, ch. 69-300.

236.41  Result of election held.--If it shall appear by the result of said election that a majority of the votes cast shall be "For bonds," the school board shall be authorized and required to issue the bonds authorized by said election for the purposes specified in the resolution as published, not to exceed the amount therein named; but, if the majority of the votes cast shall have been "Against bonds," no bonds shall be issued.

History.--s. 1041, ch. 19355, 1939; CGL 1940 Supp. 892(360); s. 1, ch. 69-300.

236.42  If election adverse, no second election within 6 months.--If the result of the said election shall be adverse to the issuance of said bonds, no election shall be held for such purpose within 6 months thereafter; except, however, in the event such election shall result or shall have resulted in an equal number of votes being cast for the issuance of said bonds as shall be cast adverse to issuance of bonds, the school board may call and order another or second election within said district to have determined the question of whether the bonds specified in the original petition and resolution shall be issued by said district, after giving notice as provided for by s. 236.39, and it shall not be necessary to have presented to said school board further petitions to order said second election.

History.--s. 1042, ch. 19355, 1939; CGL 1940 Supp. 892(361); s. 1, ch. 69-300; s. 154, ch. 72-221.

236.43  Receiving bids and sale of bonds.--

(1)  In case the issuance of bonds shall be authorized at said election, or in case any bonds outstanding against the district are being refunded, the school board shall cause notice to be given by publication in some newspaper published in the district that said board will receive bids for the purchase of the bonds at the office of the superintendent of said district. The notice shall be published twice and the first publication shall be given not less than 30 days prior to the date set for receiving the bids. Said notice shall specify the amount of the bonds offered for sale and shall state whether the bids shall be sealed bids or whether the bonds are to be sold at auction, shall give the schedule of maturities of the proposed bonds and such other pertinent information as may be prescribed by regulations of the state board. Bidders may be invited to name the rate of interest which the bonds are to bear or the school board may name rates of interest and invite bids thereon. In addition to publication of notice of the proposed sale as set forth above, the school board shall also notify in writing at least three recognized bond dealers in the state and shall also at the same time notify the Department of Education concerning the proposed sale, enclosing a copy of the advertisement.

(2)  All bonds and refunding bonds issued as provided by law shall be sold to the highest and best bidder at such public sale unless sold at a better price or yield basis within 30 days after failure to receive an acceptable bid at a duly advertised public sale; provided, that at no time shall bonds or refunding bonds be sold or exchanged at less than par value except as specifically authorized by the department; and provided, further, that the school board shall have the right to reject all bids and cause a new notice to be given in like manner inviting other bids for such bonds, or to sell all or any part of such bonds to the state board at a price and yield basis which shall not be less advantageous to the school board than that represented by the highest and best bid received. In the marketing of said bonds the school board shall be entitled to have such assistance as can be rendered by the Governor, the State Treasurer, the Commissioner of Education, or any other public state officer or agency. In determining the highest and best bidder for bonds offered for sale, the net interest cost to the school board as shown in standard bond tables shall govern; provided, that the determination of the school board as to the highest and best bidder shall be final.

History.--s. 1043, ch. 19355, 1939; CGL 1940 Supp. 892(362); s. 7, ch. 21989, 1943; s. 5, ch. 22839, 1945; ss. 15, 35, ch. 69-106; s. 1, ch. 69-300.

236.44  Bidders to give security.--The school board may require of all bidders for said bonds that they give security by bond or by a deposit to said school board that the bidder shall comply with the terms of the bid, and any bidder whose bid shall be accepted shall be liable to the school board for all damages on account of the nonperformance of the terms of such bid or to a forfeiture of the deposit required by said school board.

History.--s. 1044, ch. 19355, 1939; CGL 1940 Supp. 892(363); s. 1, ch. 69-300.

236.45  Form and denomination of bonds.--The school board may prescribe the denomination of the bonds to be issued, and such bonds may be issued with or without interest coupons in the discretion of the board. The form of the bonds to be issued may be prescribed by the state board on the recommendation of the Department of Legal Affairs. The schedule of maturities of the proposed bonds shall be so arranged that the total payments required each year shall be as nearly equal as practicable. The schedule shall provide that all bonds are to be retired within a period of 20 years from the date of issuance unless a longer period is required and has been specifically approved by the Department of Education. All bonds issued hereunder which bear interest in excess of 2.99 percent shall be callable on terms prescribed by the school board beginning not later than 10 years from the date of issuance.

History.--s. 1045, ch. 19355, 1939; CGL 1940 Supp. 892(364); s. 8, ch. 21989, 1943; ss. 11, 15, 35, ch. 69-106; s. 1, ch. 69-300; s. 4, ch. 84-349.

236.46  Investment of fiduciary funds in bonds; security for deposit of public funds.--School district bonds authorized and issued under the provisions of this chapter shall be lawful investments for fiduciary and trust funds including all funds in the control of trustees, assignees, administrators, and executors, and may be accepted as security for all deposits of public funds.

History.--s. 1046, ch. 19355, 1939; CGL 1940 Supp. 892(365).

236.47  Records to be kept and reports to be made.--The school board shall maintain a complete record of all bonds issued under the provisions of this chapter, which record shall show upon what authority the bonds are issued, the amount for which issued, the persons to whom issued, the date of issuance, the purpose or purposes for which issued, the rate of interest to be paid, and the time and place of payment of each installment of principal and interest. This record shall be so arranged as to show the amount of principal and interest to be paid each year and shall also show the annual or semiannual payments which are made and the bonds which are canceled. In addition the superintendent shall file with the Department of Education in accordance with regulations of the state board reports giving such information as may be required regarding any bonds which may be issued as provided herein.

History.--s. 1047, ch. 19355, 1939; CGL 1940 Supp. 892(366); s. 9, ch. 21989, 1943; ss. 15, 35, ch. 69-106; s. 1, ch. 69-300.

236.48  Bonds may be validated; validity of bonds.--When an issue of bonds for any school district shall be authorized in the manner provided under the terms of this chapter, such bonds shall, in the discretion of the school board, be subject to validation in the manner provided for in chapter 75. In lieu of validation as set forth in that chapter, the school board may, in its discretion, submit to the Department of Legal Affairs all information relating to the issuance of bonds as provided in said chapter 75, and an approving opinion of the Department of Legal Affairs shall be sufficient evidence that the bonds are valid. Bonds reciting that they are issued pursuant to the terms of this chapter shall, in any action or proceeding involving their validity, be conclusively deemed to be fully authorized thereby, to have been issued, sold, executed, and delivered in conformity therewith, and with all other provisions of law applicable thereto, and shall be incontestable, anything herein or in other statutes to the contrary notwithstanding, unless such action or proceeding is begun before or within 30 days after the date upon which the bonds are sold, paid for and delivered.

History.--s. 1048, ch. 19355, 1939; CGL 1940 Supp. 892(367); s. 10, ch. 21989, 1943; ss. 11, 15, 35, ch. 69-106; s. 1, ch. 69-300.

236.49  Proceeds; how expended.--The proceeds derived from the sale of said bonds shall be held by the school board and shall be expended by the board for the purpose for which said bonds were authorized for said school district, and shall be held and expended in the manner following:

(1)  The school board shall deposit, or cause to be deposited, the proceeds arising from the sale of each issue of bonds in a separate bond construction fund account in the school depository.

(2)  All or any part of the fund derived from the proceeds of any such bond issue that in the judgment of the school board is not immediately needed may be placed in the following securities maturing not later than the time when the funds are reasonably expected to be needed:

(a)  In investments listed in s. 218.415(16).

(b)  In any bonds issued by the district; provided, such bonds are not in default and can be obtained at a price which will result in a net saving to the taxpayers of the district.

(c)  In any obligations of the school board approved in accordance with the provisions of ss. 237.151, 237.161, and 237.162.

(d)  In any bonds issued by the State Board of Education or another school district.

History.--s. 1049, ch. 19355, 1939; CGL 892(368); s. 1, ch. 21823, 1943; s. 19, ch. 29754, 1955; ss. 15, 35, ch. 69-106; s. 1, ch. 69-300; s. 155, ch. 72-221; s. 43, ch. 87-329; s. 3, ch 88-326; s. 29, ch. 89-278; s. 6, ch. 89-299; s. 3, ch. 89-326; s. 11, ch. 2000-264.

236.50  Disposition of surplus of bond issue.--Should there remain any of the proceeds of the sale of school district bonds after the purpose and object for which the said bonds were issued shall have been carried out and performed by the school board, the surplus then shall be held by the school board and expended for the exclusive use of the public schools within the school district as said school board may deem reasonable and proper.

History.--s. 1050, ch. 19355, 1939; CGL 1940 Supp. 892(369); s. 20, ch. 29754, 1955; s. 17, ch. 57-249; s. 1, ch. 69-300; s. 156, ch. 72-221.

236.51  Additional bond issues.--After the issuance by any school district of bonds in the manner authorized in this chapter, the qualified electors of such school district may thereafter, from time to time, in the manner herein provided for, authorize one or more additional bond issues as they may determine upon.

History.--s. 1051, ch. 19355, 1939; CGL 1940 Supp. 892(370).

236.52  Source and use of district interest and sinking fund.--The district interest and sinking fund of any school district shall comprise the proceeds of the tax levied for the purpose of paying the principal and interest of bonds outstanding against the district as provided in this chapter and in addition such funds as may accrue to the credit of the district interest and sinking fund from interest on deposits, investments or other sources. The district interest and sinking fund in each district shall be used to pay the principal and interest on bonds legally issued against the district and other proper items of debt service against such district, including any necessary refunding expense as prescribed by regulations of the State Board of Education. The school board shall, before the maturity of bonds and before interest due dates, deposit with the paying agent or make available, as designated in the resolution authorizing the issuance of bonds, sufficient money of the district interest and sinking fund with which to pay all principal and interest when due; provided, that when such money has been so deposited with the paying agent or made available, all interest on the indebtedness represented by the maturing bonds or coupons shall cease as of their maturity dates; and provided, further, that if any such bonds or coupons are not presented for payment within 6 months after the date on which they mature, the money shall be returned to the school board and shall be held by said board as a reserve fund in the account of the district interest and sinking fund until the bonds and coupons are presented for payment. Any holder of bonds or coupons claiming interest after maturity shall be required to produce evidence in the form of a letter from the paying agent or the school board of the district, respectively, acknowledging that the bonds or coupons upon which interest is claimed were presented for payment upon maturity, that no funds were available for the payment thereof, that such bonds or coupons were presented for payment at least annually thereafter and that no funds were available to pay such bonds or coupons. The paying agent or the school board of the district, whichever has the duty of holding the money shall, upon request of the holder of defaulted bonds or coupons, furnish to such holder the letter required herein. When such evidence is presented, the district interest and sinking fund shall be liable for the payment of principal and interest on the bonds and coupons from maturity until paid at the rate prescribed on the face of the bonds. If at any time any bonds or coupons are reduced to judgment, the district interest and sinking fund shall be responsible for past due interest only at the rate prescribed by the bonds and any rate of interest in excess of that amount shall be illegal and invalid. Such judgments shall bear interest at the rate of 5 percent per annum until paid. When any proposal for refunding the indebtedness against any district has been prepared and approved by the Department of Education, as required by law, and when the holders of at least 80 percent of the outstanding indebtedness represented by the bond issue have agreed in writing to the refunding plan, the school board shall be authorized to pay, from and after that date on the original and refunding bonds from the district interest and sinking fund, only the rate of interest which has been agreed upon for the refunding bonds and no owner or holder of a bond or coupon shall be entitled to a higher rate of interest after that date; provided, that such owner or holder shall be given the option by the school board of receiving payment in cash for all principal and interest due on the bonds and coupons he or she holds at the same rate at which the remaining bonds and coupons have been refunded.

History.--s. 1052, ch. 19355, 1939; CGL 1940 Supp. 892(371); s. 7, ch. 22839, 1945; ss. 15, 35, ch. 69-106; s. 1, ch. 69-300; s. 1306, ch. 95-147.

236.55  Interest and sinking funds may be invested in certain bonds, warrants, and notes.--The school board shall have the power at all times to invest the interest and sinking funds collected for the retirement of any bonds of the school district in any investment as authorized in s. 236.49(2). The school board shall have authority at any time to use the interest and sinking fund of any district for purchasing, for the purpose of canceling and retiring, bonds outstanding against the interest and sinking fund of said district at any price which will result in a net saving to the taxpayers of the district; provided, always, that the school board shall have the right to keep the interest and sinking fund on deposit earning the rate of interest agreed upon until such time as within its judgment it may be able to invest it in bonds, warrants, or notes to better advantage as herein provided for.

History.--s. 1055, ch. 19355, 1939; CGL 1940 Supp. 892(374); s. 11, ch. 21989, 1943; s. 85, ch. 29764, 1955; ss. 15, 35, ch. 69-106; s. 1, ch. 69-300; s. 2, ch. 81-104; s. 30, ch. 89-278.

236.56  Disposition of balance in interest and sinking fund.--If all principal and interest outstanding against any school district shall have been paid, and there shall still remain a balance in the interest and sinking fund to the credit of that district, the board shall, by resolution, authorize this balance to be transferred to the credit of the district school fund.

History.--s. 1056, ch. 19355, 1939; CGL 1940 Supp. 892(375); s. 158, ch. 72-221.

236.601  Board of Administration to act as fiscal agent in issuance and sale of motor vehicle anticipation certificates.--

(1)  In aid of the provisions of s. 18, Art. XII of the State Constitution of 1885 as adopted by s. 9(d), Art. XII, 1968 revised constitution and the additional provisions of s. 9(d), the State Board of Administration may upon request of the State Board of Education, act as fiscal agent for the State Board of Education in the issuance and sale of any or all bonds or motor vehicle tax anticipation certificates, including any refunding of bonds, certificates or interest coupons thereon which may be issued pursuant to the above cited provisions of the State Constitution and upon request of the State Board of Education the State Board of Administration may take over the management, control, bond trusteeship, administration, custody and payment of any or all debt service or other funds or assets now or hereafter available for any bonds or certificates issued for the purpose of obtaining funds for the use of any school board or to pay, fund or refund any bonds or certificates theretofore issued for such purpose. The State Board of Education may from time to time provide by its duly adopted resolution or resolutions the duties said fiscal agent shall perform as authorized by this section and such duties may be changed, modified or repealed by subsequent resolution or resolutions as the State Board of Education may deem appropriate, provided, however, that such changes shall only affect the duties of the State Board of Administration as fiscal agent and shall in nowise affect or modify the paramount constitutional authority of the State Board of Education nor affect, modify or impair the contract rights of persons holding or owning said obligations so authorized to be issued.

(2)  No such bonds or motor vehicle tax anticipation certificates shall ever be issued by the State Board of Administration until after the adoption of a resolution requesting the issuance thereof by the State Board of Education for and on behalf of the district for which such obligations are to be issued.

(3)  All such bonds or certificates issued pursuant to this act shall be issued in the name of the State Board of Education but shall be issued for and on behalf of the school board requesting the issuance thereof and shall be issued pursuant to any rules or regulations adopted by the State Board of Education which are not in conflict with the provisions of s. 18, Art. XII of the State Constitution of 1885 as adopted by s. 9(d), Art. XII, 1968 revised constitution, and the additional provisions of s. 9(d).

(4)  The proceeds of any sale of original bonds or original certificates shall be deposited in the State Treasury to the credit of the particular construction account for which the original bonds or original certificates were issued and shall be under the direct control and supervision of the State Board of Education, and withdrawals from such construction accounts shall be made only upon warrants signed by the Comptroller and drawn upon the Treasurer. Such warrants shall be issued by the Comptroller only when the vouchers requesting such warrants are accompanied by the certificates of the State Board of Education to the effect that such withdrawals are proper expenditures for the cost of the particular construction account against which the requested warrants are to be drawn.

(5)  The State Board of Administration shall annually determine the amounts necessary to meet the debt service requirements of all bonds or certificates administered by it pursuant to this section and shall certify to the State Board of Education said amounts needed. The State Board of Education, upon being satisfied that said amounts are correct, shall pay said amounts direct to the State Board of Administration for application by said State Board of Administration as provided under the terms of the resolutions authorizing the issuance of said bonds or certificates and as provided in s. 18, Art. XII of the State Constitution of 1885 as adopted by s. 9(d), Art. XII, 1968 revised constitution, and the additional provisions of s. 9(d).

(6)  The expenses of the State Board of Administration incident to the issuance and sale of any bonds or certificates issued under the provisions of the constitution and under the provisions of this section shall be paid from the proceeds of the sale of the bonds or certificates or from the funds distributable to each county under the provisions of s. 18(a), Art. XII of the Constitution of 1885 as adopted by s. 9(d), Art. XII, 1968 revised constitution. All other expenses of the State Board of Administration for services rendered specifically for, or which are properly chargeable to the account of any bonds or certificates issued for and on behalf of any school board under the above cited provisions of the State Constitution shall be paid from the funds distributable to each county under the provisions of s. 18(a), Art. XII of the State Constitution of 1885 as adopted by s. 9(d), Art. XII, 1968 revised constitution; but general expenses of the State Board of Administration for services rendered all the districts alike shall be prorated among them and paid from the funds distributable to each district on the same basis as such funds are distributable under the provisions of s. 18(a), Art. XII of the State Constitution of 1885 as adopted by s. 9(d), Art. XII, 1968 revised constitution.

(7)  The provisions of this section contemplate that it will aid the State Board of Education and better serve the purposes contemplated by s. 18, Art. XII of the State Constitution of 1885 as adopted by s. 9(d), Art. XII, 1968 revised constitution, and the additional provisions of s. 9(d) and not be inconsistent therewith.

History.--ss. 1-8, ch. 28065, 1953; s. 31, ch. 69-216; s. 1, ch. 69-300; s. 7, ch. 85-61.

236.602  Bonds payable from motor vehicle license tax funds; instruction units computed.--

(1)  For the purpose of administering the provisions of s. 9(d), Art. XII of the State Constitution as amended in 1972, the number of current instruction units in districts shall be computed annually by the department by multiplying the number of full-time equivalent students in programs under s. 236.081(1)(c) in each district by the cost factors established in the General Appropriations Act and dividing by 23, except that all basic program cost factors shall be one, and the special program cost factors for hospital and homebound I and for community service shall be zero. Full-time equivalent membership for students residing in Department of Children and Family Services residential care facilities shall not be included in this computation. Any portion of the fund not expended during any fiscal year may be carried forward in ensuing budgets and shall be temporarily invested as prescribed by law or regulations of the state board.

(2)  Whenever the State Board of Education shall issue bonds or certificates for and on behalf of any school board of any district, or whenever any school board of any district shall issue bonds or certificates repayable from motor vehicle license tax funds, the aggregate number of instruction units in such district in any future school fiscal year, as authorized under the amendment contained in s. 18, Art. XII of the State Constitution of 1885 as amended and adopted by reference in s. 9(d), Art. XII of the Constitution of 1968, to the full extent necessary to pay all principal of and interest on, and reserves for, bonds or certificates issued for and on behalf of such district or by such school board in any school fiscal year, as the same shall become due and payable, shall be not less than the aggregate number of instruction units in such district for the school fiscal year preceding the school fiscal year in which such bonds or certificates are issued, computed in accordance with the statutes in force in the school fiscal year preceding the school fiscal year in which such bonds or certificates are issued.

(3)  The provisions of this section are not intended to, and shall not, be applicable to, or confer any rights on, any district to payments from said motor vehicle license taxes except to the full extent necessary to pay all principal of and interest on, and reserves for, bonds or certificates so issued by such school board and by said State Board of Education for and on behalf of such districts, in each future school fiscal year as the same shall mature and become due; and except for such purpose, all payments of the amounts of said motor vehicle license taxes distributable under the provisions of s. 18, Art. XII of the State Constitution of 1885 as amended and adopted by reference in s. 9(d), Art. XII of the Constitution of 1968 shall continue to be made and distributed to such districts in the manner provided by said amendment and the general laws of Florida in force and effect at the time of such distributions.

History.--ss. 1, 2, ch. 29626, 1955; s. 31, ch. 69-216; s. 1, ch. 69-300; s. 1, ch. 69-321; s. 10, ch. 73-345; s. 3, ch. 79-184; s. 48, ch. 97-307; s. 38, ch. 99-8.

236.68  Interest rates.--All bonds issued by the State Board of Education pursuant to the provisions of s. 9(a), Art. XII of the State Constitution, as amended, may bear interest at such rate or rates as may be determined by the State Board of Education. However, the maximum rate of interest shall not exceed the rates authorized under the provisions of s. 215.84.

History.--s. 1, ch. 69-1738; s. 166, ch. 72-221; s. 3, ch. 81-104.

236.685  Educational funding accountability.--

(1)  This section may be cited as the "Educational Funding Accountability Act."

(2)  As used in this section, the term:

(a)  "Administrative personnel" means those employees responsible for management functions such as the development of broad policies and implementation of those policies through the direction of personnel. This classification includes instructional and noninstructional employees at the district and school level.

(b)  "Educational support personnel" means district-based and school-based employees, including professional staff, technicians, secretaries, clerks, skilled workers, transportation employees, food service employees, and custodial and maintenance workers.

(c)  "Instructional personnel" means classroom teachers, including substitute teachers.

(d)  "Instructional specialists" means staff members responsible for providing student personnel services, librarians, and media specialists.

(e)  "Instructional support personnel" means aides or assistants to instructional personnel or instructional specialists.

(f)  "Managers" means instructional and noninstructional employees with some managerial and supervisory functions, although primarily responsible for general operations. This category includes only district-based employees.

(3)  Each school board must classify each employee of the school board or school district into one of the following categories:

(a)  Instructional personnel;

(b)  Instructional specialists;

(c)  Instructional support personnel;

(d)  Administrative personnel;

(e)  Managers; or

(f)  Educational support personnel.

The school board shall notify each employee of such classification.

(4)(a)  The school public accountability report to parents must include the number of employees in each of the categories listed in subsection (3), by work location. However, this does not include the number of temporary substitute employees.

(b)  Any teacher-to-student ratio or class size measure required by law, State Board of Education rule, or Commissioner of Education rule must be computed by dividing the number of students in membership at the school by the number of full-time equivalent instructional personnel pursuant to paragraph (3)(a). Class size reports for exceptional student education shall be computed by dividing the number of exceptional students in membership by the number of full-time equivalent exceptional education classroom teachers who are classified as instructional personnel pursuant to paragraph (3)(a).

(5)(a)  All expenditures within the general and special revenue funds for each school district, including salaries, benefits, purchased services, energy services, materials and supplies, capital outlay, and miscellaneous expenditures, for the following purposes are classified as administrative expenditures:

1.  School board.

2.  General administration.

3.  School administration, excluding support expenditures.

4.  Facilities acquisition and construction at the district level.

5.  Fiscal services.

6.  Central services at the district level.

(b)  All expenditures within the general and special revenue funds for each school district, including salaries, benefits, purchased services, energy services, materials and supplies, capital outlay, and miscellaneous expenditures, for the following purposes are classified as instructional expenditures:

1.  Instruction.

2.  Instructional support services, including pupil personnel services, instructional media services, instruction and curriculum development, and instructional staff training services.

3.  School administration, including support expenditures.

4.  Facilities acquisition and construction at the school level.

5.  Food services.

6.  Central services at the school level.

7.  Pupil transportation services.

8.  Operation of plant.

9.  Maintenance of plant.

Definitions for the functions specified in this subsection are specified in State Board of Education rules.

(6)  The annual school public accountability report required by ss. 229.592 and 230.23(16) must include a school financial report. The purpose of the school financial report is to better inform parents and the public concerning how revenues were spent to operate the school during the prior fiscal year. Each school's financial report must follow a uniform, districtwide format that is easy to read and understand.

(a)  Total revenue must be reported at the school, district, and state levels. The revenue sources that must be addressed are state and local funds, other than lottery funds; lottery funds; federal funds; and private donations.

(b)  Expenditures must be reported as the total expenditures per unweighted full-time equivalent student at the school level and the average expenditures per full-time equivalent student at the district and state levels in each of the following categories and subcategories:

1.  Teachers, excluding substitute teachers, and education paraprofessionals who provide direct classroom instruction to students enrolled in programs classified by s. 236.081 as:

a.  Basic programs;

b.  Students-at-risk programs;

c.  Special programs for exceptional students;

d.  Career education programs; and

e.  Adult programs.

2.  Substitute teachers.

3.  Other instructional personnel, including school-based instructional specialists and their assistants.

4.  Contracted instructional services, including training for instructional staff and other contracted instructional services.

5.  School administration, including school-based administrative personnel and school-based education support personnel.

6.  The following materials, supplies, and operating capital outlay:

a.  Textbooks;

b.  Computer hardware and software;

c.  Other instructional materials;

d.  Other materials and supplies; and

e.  Library media materials.

7.  Food services.

8.  Other support services.

9.  Operation and maintenance of the school plant.

(c)  The school financial report must also identify the types of district-level expenditures that support the school's operations. The total amount of these district-level expenditures must be reported and expressed as total expenditures per full-time equivalent student.

As used in this subsection, the term "school" means a "school center" as defined by s. 228.041.

(7)  Based on the classifications in this section, each school district shall annually submit a report by January 1, which identifies and summarizes administrative expenditures and instructional expenditures by fund for the preceding fiscal year. The report shall also state the number of unweighted full-time equivalent students enrolled in the school district. The total amount of administrative expenditures shall be divided by the number of unweighted full-time equivalent students to determine the administrative expenditures per student. This calculation is to be made separately for the general and the special revenue funds. In addition, the report shall reflect the number of employees in each category outlined in subsection (3) and the percentage of employees in each category, excluding the number of temporary substitute employees. This report shall be submitted to the Commissioner of Education and shall be made available to the public. The school public accountability report shall contain notification of the availability of this report.

History.--s. 1, ch. 94-319; s. 2, ch. 96-269; s. 156, ch. 97-190; s. 1, ch. 97-288; s. 108, ch. 99-2; s. 20, ch. 99-398.

236.687  Maximum class size goals.--It shall be the goal of the Legislature and each school district that each elementary school in the school district beginning with kindergarten through grade three class sizes not exceed 20 students, with a ratio of one full-time equivalent teacher per 20 students; except that only in the case of critically low-performing schools as identified by the Commissioner of Education, the goal in kindergarten through grade three shall be a ratio of one full-time equivalent teacher per 15 students. For purposes of any funding in the General Appropriations Act to meet these goals, the district shall give priority to identified critically low-performing schools in the district. Second priority for the use of any funds designated for meeting these goals shall be for kindergarten through grade one. Third priority for the use of any funds designated for meeting these goals shall be for grades two and three.

History.--s. 1, ch. 98-211; s. 15, ch. 2000-339.