House Bill 4837

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    Florida House of Representatives - 1998                HB 4837

        By the Committee on Education Appropriations and
    Representative Sublette





  1                      A bill to be entitled

  2         An act relating to the procedure to be used to

  3         calculate funding for students enrolled in

  4         group 2 of the Florida Education Finance

  5         Program; amending s. 236.081, F.S.; providing

  6         for a supplemental capping calculation for

  7         those districts whose weighted FTE enrollment

  8         is over the weighted FTE ceiling established in

  9         the annual appropriations act; providing

10         procedure for such calculation; repealing s.

11         236.081(8), F.S., which provides for a caps

12         adjustment supplement for group 2 programs when

13         there are funds remaining in the Florida

14         Education Finance Program appropriation;

15         amending s. 236.25, F.S.; correcting a

16         reference; providing an effective date.

17

18  Be It Enacted by the Legislature of the State of Florida:

19

20         Section 1.  Subsection (8) of section 236.081, Florida

21  Statutes, is repealed, and paragraph (d) of subsection (1),

22  paragraphs (a) and (b) of subsection (4), subsection (9), and

23  paragraph (a) of subsection (10) of said section, as amended

24  by chapter 97-380, Laws of Florida, are amended to read:

25         236.081  Funds for operation of schools.--If the annual

26  allocation from the Florida Education Finance Program to each

27  district for operation of schools is not determined in the

28  annual appropriations act or the substantive bill implementing

29  the annual appropriations act, it shall be determined as

30  follows:

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    Florida House of Representatives - 1998                HB 4837

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  1         (1)  COMPUTATION OF THE BASIC AMOUNT TO BE INCLUDED FOR

  2  OPERATION.--The following procedure shall be followed in

  3  determining the annual allocation to each district for

  4  operation:

  5         (d)  Annual allocation calculation.--

  6         1.  The Department of Education is authorized and

  7  directed to review all district programs and enrollment

  8  projections and calculate a maximum total weighted full-time

  9  equivalent student enrollment for each district for the K-12

10  FEFP.

11         2.  Maximum enrollments calculated by the department

12  shall be derived from enrollment estimates used by the

13  Legislature to calculate the FEFP.  If two or more districts

14  enter into an agreement under the provisions of s.

15  230.23(4)(d), after the final enrollment estimate is agreed

16  upon, the amount of FTE specified in the agreement, not to

17  exceed the estimate for the specific program as identified in

18  paragraph (c), may be transferred from the participating

19  districts to the district providing the program.

20         3.  As part of its calculation of each district's

21  maximum total weighted full-time equivalent student

22  enrollment, the department shall establish separate enrollment

23  ceilings for each of two program groups. Group 1 shall be

24  composed of grades K-3, grades 4-8, and grades 9-12. Group 2

25  shall be composed of students in exceptional student education

26  programs, students-at-risk programs, all basic programs other

27  than the programs in group 1, and all vocational programs in

28  grades 7-12.

29         a.  The weighted enrollment ceiling for group 2

30  programs shall be calculated by multiplying the final

31  enrollment conference estimate for each program by the

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    Florida House of Representatives - 1998                HB 4837

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  1  appropriate program weight.  The weighted enrollment ceiling

  2  for program group 2 shall be the sum of the weighted

  3  enrollment ceilings for each program in the program group,

  4  plus the increase in weighted full-time equivalent student

  5  membership from the prior year for clients of the Department

  6  of Children and Family Services and the Department of Juvenile

  7  Justice.

  8         b.  If, for any calculation of the FEFP, the weighted

  9  enrollment for program group 2, derived by multiplying actual

10  enrollments by appropriate program weights, exceeds the

11  enrollment ceiling for that group, the following procedure

12  shall be followed to reduce the weighted enrollment for that

13  group to equal the enrollment ceiling:

14         (I)  The weighted enrollment ceiling for each program

15  in the program group shall be subtracted from the weighted

16  enrollment for that program derived from actual enrollments.

17         (II)  If the difference calculated under

18  sub-sub-subparagraph (I) is greater than zero for any program,

19  a reduction proportion shall be computed for the program by

20  dividing the absolute value of the difference by the total

21  amount by which the weighted enrollment for the program group

22  exceeds the weighted enrollment ceiling for the program group.

23         (III)  The reduction proportion calculated under

24  sub-sub-subparagraph (II) shall be multiplied by the total

25  amount of the program group's enrollment over the ceiling as

26  calculated under sub-sub-subparagraph (I).

27         (IV)  The prorated reduction amount calculated under

28  sub-sub-subparagraph (III) shall be subtracted from the

29  program's weighted enrollment.  For any calculation of the

30  FEFP, the enrollment ceiling for group 1 shall be calculated

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    Florida House of Representatives - 1998                HB 4837

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  1  by multiplying the actual enrollment for each program in the

  2  program group by its appropriate program weight.

  3         c.  For program group 2, the weighted enrollment

  4  ceiling shall be a number not less than the sum obtained by:

  5         (I)  Multiplying the sum of reported FTE for all

  6  programs in the program group that have a cost factor of 1.0

  7  or more by 1.0, and

  8         (II)  By adding this number to the sum obtained by

  9  multiplying the projected FTE for all programs with a cost

10  factor less than 1.0 by the actual cost factor.

11         4.  Following completion of the weighted enrollment

12  ceiling calculation as provided in subparagraph 3., a

13  supplemental capping calculation shall be employed for those

14  districts that are over their weighted enrollment ceiling. For

15  each such district, the total reported unweighted FTE

16  enrollment for group 2 programs shall be compared with the

17  total appropriated unweighted FTE enrollment for group 2

18  programs. If the total reported unweighted FTE for group 2 is

19  greater than the appropriated unweighted FTE, then the excess

20  unweighted FTE up to the unweighted FTE transferred from group

21  2 to group 1 for each district by the Public School FTE

22  Estimating Conference shall be funded at a weight of 1.0 and

23  added to the funded weighted FTE computed in subparagraph 3.

24  This adjustment shall be calculated beginning with the third

25  calculation of the 1998-1999 FEFP.

26         (4)  COMPUTATION OF DISTRICT REQUIRED LOCAL

27  EFFORT.--The Legislature shall prescribe the aggregate

28  required local effort for all school districts collectively as

29  an item in the General Appropriations Act for each fiscal

30  year. The amount that each district shall provide annually

31  toward the cost of the Florida Education Finance Program for

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    Florida House of Representatives - 1998                HB 4837

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  1  kindergarten through grade 12 programs shall be calculated as

  2  follows:

  3         (a)  Estimated taxable value calculations.--

  4         1.a.  Not later than 2 working days prior to July 19,

  5  the Department of Revenue shall certify to the Commissioner of

  6  Education its most recent estimate of the taxable value for

  7  school purposes in each school district and the total for all

  8  school districts in the state for the current calendar year

  9  based on the latest available data obtained from the local

10  property appraisers. Not later than July 19, the commissioner

11  shall compute a millage rate, rounded to the next highest one

12  one-thousandth of a mill, which, when applied to 95 percent of

13  the estimated state total taxable value for school purposes,

14  would generate the prescribed aggregate required local effort

15  for that year for all districts. The commissioner shall

16  certify to each district school board the millage rate,

17  computed as prescribed in this subparagraph, as the minimum

18  millage rate necessary to provide the district required local

19  effort for that year.

20         b.  For the 1997-1998 fiscal year only, the General

21  Appropriations Act may direct the computation of the statewide

22  adjusted aggregate amount for required local effort for all

23  school districts collectively from ad valorem taxes to ensure

24  that no school district's revenue from required local effort

25  millage will produce more than 90 percent of the district's

26  total Florida Education Finance Program calculation, and the

27  adjustment of the required local effort millage rate of each

28  district that produces more than 90 percent of its total

29  Florida Education Finance Program entitlement to a level that

30  will produce only 90 percent of its total Florida Education

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    Florida House of Representatives - 1998                HB 4837

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  1  Finance Program entitlement.  This sub-subparagraph is

  2  repealed on July 1, 1998, unless enacted in other legislation.

  3         2.  As revised data are received from property

  4  appraisers, the Department of Revenue shall amend the

  5  certification of the estimate of the taxable value for school

  6  purposes.  The Commissioner of Education, in administering the

  7  provisions of subparagraph (9)(10)(a)2., shall use the most

  8  recent taxable value for the appropriate year.

  9         (b)  Final calculation.--

10         1.  The Department of Revenue shall, upon receipt of

11  the official final assessed value of property from each of the

12  property appraisers, certify to the commissioner the taxable

13  value total for school purposes in each school district,

14  subject to the provisions of paragraph (d). The commissioner

15  shall use the official final taxable value for school purposes

16  for each school district in the final calculation of the

17  annual K-12 Florida Education Finance Program allocations.

18         2.  For the purposes of this paragraph, the official

19  final taxable value for school purposes shall be the taxable

20  value for school purposes on which the tax bills are computed

21  and mailed to the taxpayers, adjusted to reflect final

22  administrative actions of value adjustment boards and judicial

23  decisions pursuant to part I of chapter 194. By September 1 of

24  each year, the Department of Revenue shall certify to the

25  commissioner the official prior year final taxable value for

26  school purposes. For each county that has not submitted a

27  revised tax roll reflecting final value adjustment board

28  actions and final judicial decisions, the Department of

29  Revenue shall certify the most recent revision of the official

30  taxable value for school purposes. The certified value shall

31  be the final taxable value for school purposes and no further

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    Florida House of Representatives - 1998                HB 4837

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  1  adjustments shall be made, except those made pursuant to

  2  subparagraph (9)(10)(a)2.

  3         (8)(9)  QUALITY ASSURANCE GUARANTEE.--The Legislature

  4  may annually in the General Appropriations Act determine a

  5  percentage increase in funds per K-12 weighted FTE as a

  6  minimum guarantee to each school district. The guarantee shall

  7  be calculated from prior year base funding per weighted FTE

  8  student which shall include the adjusted FTE dollars as

  9  provided in subsection (9)(10), quality guarantee funds, and

10  actual nonvoted discretionary local effort from taxes. From

11  the base funding per weighted FTE, the increase shall be

12  calculated for the current year. The current year funds from

13  which the guarantee shall be determined shall include the

14  adjusted FTE dollars as provided in subsection (9)(10) and

15  potential nonvoted discretionary local effort from taxes. A

16  comparison of current year funds per weighted FTE to prior

17  year funds per weighted FTE shall be computed. For those

18  school districts which have less than the legislatively

19  assigned percentage increase, funds shall be provided to

20  guarantee the assigned percentage increase in funds per

21  weighted FTE student. Should appropriated funds be less than

22  the sum of this calculated amount for all districts, the

23  commissioner shall prorate each district's allocation. This

24  provision shall be implemented to the extent specifically

25  funded.

26         (9)(10)  TOTAL ALLOCATION OF STATE FUNDS TO EACH

27  DISTRICT FOR CURRENT OPERATION.--The total annual state

28  allocation to each district for current operation for the K-12

29  FEFP shall be distributed periodically in the manner

30  prescribed in the General Appropriations Act.

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    Florida House of Representatives - 1998                HB 4837

    609-113-98






  1         (a)  The basic amount for current operation for the

  2  K-12 FEFP as determined in subsection (1), multiplied by the

  3  district cost differential factor as determined in subsection

  4  (2), plus the amount for the sparsity supplement as determined

  5  in subsection (6), the decline in full-time equivalent

  6  students as determined in subsection (7), and the quality

  7  assurance guarantee as determined in subsection (8)(9), less

  8  the required local effort as determined in subsection (4). If

  9  the funds appropriated for the purpose of funding the total

10  amount for current operation as provided in this paragraph are

11  not sufficient to pay the state requirement in full, the

12  department shall prorate the available state funds to each

13  district in the following manner:

14         1.  Determine the percentage of proration by dividing

15  the sum of the total amount for current operation, as provided

16  in this paragraph for all districts collectively, and the

17  total district required local effort into the sum of the state

18  funds available for current operation and the total district

19  required local effort.

20         2.  Multiply the percentage so determined by the sum of

21  the total amount for current operation as provided in this

22  paragraph and the required local effort for each individual

23  district.

24         3.  From the product of such multiplication, subtract

25  the required local effort of each district; and the remainder

26  shall be the amount of state funds allocated to the district

27  for current operation.

28         Section 2.  Subsection (1) of section 236.25, Florida

29  Statutes, is amended to read:

30         236.25  District school tax.--

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    Florida House of Representatives - 1998                HB 4837

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  1         (1)  If the district school tax is not provided in the

  2  General Appropriations Act or the substantive bill

  3  implementing the General Appropriations Act, each school board

  4  desiring to participate in the state allocation of funds for

  5  current operation as prescribed by s. 236.081(9)(10) shall

  6  levy on the taxable value for school purposes of the district,

  7  exclusive of millage voted under the provisions of s. 9(b) or

  8  s. 12, Art. VII of the State Constitution, a millage rate not

  9  to exceed the amount certified by the commissioner as the

10  minimum millage rate necessary to provide the district

11  required local effort for the current year, pursuant to s.

12  236.081(4)(a)1. In addition to the required local effort

13  millage levy, each school board may levy a nonvoted current

14  operating discretionary millage. The Legislature shall

15  prescribe annually in the appropriations act the maximum

16  amount of millage a district may levy. The millage rate

17  prescribed shall exceed zero mills but shall not exceed the

18  lesser of 1.6 mills or 25 percent of the millage which is

19  required pursuant to s. 236.081(4), exclusive of millage

20  levied pursuant to subsection (2).

21         Section 3.  This act shall take effect July 1 of the

22  year in which enacted.

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24            *****************************************

25                          HOUSE SUMMARY

26
      Provides the procedure to be used to calculate funding
27    for students enrolled in group 2 of the Florida Education
      Finance Program. See bill for details.
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