HB 0015 2003
   
1 A bill to be entitled
2         An act relating to funding for school districts; amending
3   s. 1011.62, F.S.; deleting the determination of district
4   cost differentials for purpose of allocation of funds to
5   school districts for operation of schools; correcting
6   cross references; amending s. 1011.68, F.S.; deleting use
7   of the Florida Price Level Index for purpose of allocation
8   of funds to school districts for student transportation;
9   amending ss. 110.1228, 213.053, 402.22, 1002.38, 1002.39,
10   1004.75, 1010.20, 1011.02, 1011.71, 1012.44, and 1012.64,
11   F.S.; conforming language and correcting cross references;
12   providing an effective date.
13         
14         Be It Enacted by the Legislature of the State of Florida:
15         
16         Section 1. Section 1011.62, Florida Statutes, is amended
17   to read:
18         1011.62 Funds for operation of schools.--If the annual
19   allocation from the Florida Education Finance Program to each
20   district for operation of schools is not determined in the
21   annual appropriations act or the substantive bill implementing
22   the annual appropriations act, it shall be determined as
23   follows:
24         (1) COMPUTATION OF THE BASIC AMOUNT TO BE INCLUDED FOR
25   OPERATION.--The following procedure shall be followed in
26   determining the annual allocation to each district for
27   operation:
28         (a) Determination of full-time equivalent
29   membership.--During each of several school weeks, including
30   scheduled intersessions of a year-round school program during
31   the fiscal year, a program membership survey of each school
32   shall be made by each district by aggregating the full-time
33   equivalent student membership of each program by school and by
34   district. The department shall establish the number and interval
35   of membership calculations, except that for basic and special
36   programs such calculations shall not exceed nine for any fiscal
37   year. The district's full-time equivalent membership shall be
38   computed and currently maintained in accordance with regulations
39   of the commissioner.
40         (b) Determination of base student allocation.--The base
41   student allocation for the Florida Education Finance Program for
42   kindergarten through grade 12 shall be determined annually by
43   the Legislature and shall be that amount prescribed in the
44   current year's General Appropriations Act.
45         (c) Determination of programs.--Cost factors based on
46   desired relative cost differences between the following programs
47   shall be established in the annual General Appropriations Act.
48   The Commissioner of Education shall specify a matrix of services
49   and intensity levels to be used by districts in the
50   determination of the two weighted cost factors for exceptional
51   students with the highest levels of need. For these students,
52   the funding support level shall fund the exceptional students'
53   education program, with the exception of extended school year
54   services for students with disabilities.
55         1. Basic programs.--
56         a. Kindergarten and grades 1, 2, and 3.
57         b. Grades 4, 5, 6, 7, and 8.
58         c. Grades 9, 10, 11, and 12.
59         2. Programs for exceptional students.--
60         a. Support Level IV.
61         b. Support Level V.
62         3. Secondary career and technical education programs.--
63         4. English for Speakers of Other Languages.--
64         (d) Annual allocation calculation.--
65         1. The Department of Education is authorized and directed
66   to review all district programs and enrollment projections and
67   calculate a maximum total weighted full-time equivalent student
68   enrollment for each district for the K-12 FEFP.
69         2. Maximum enrollments calculated by the department shall
70   be derived from enrollment estimates used by the Legislature to
71   calculate the FEFP. If two or more districts enter into an
72   agreement under the provisions of s. 1001.42(4)(d), after the
73   final enrollment estimate is agreed upon, the amount of FTE
74   specified in the agreement, not to exceed the estimate for the
75   specific program as identified in paragraph (c), may be
76   transferred from the participating districts to the district
77   providing the program.
78         3. As part of its calculation of each district's maximum
79   total weighted full-time equivalent student enrollment, the
80   department shall establish separate enrollment ceilings for each
81   of two program groups. Group 1 shall be composed of basic
82   programs for grades K-3, grades 4-8, and grades 9-12. Group 2
83   shall be composed of students in exceptional student education
84   programs, English for Speakers of Other Languages programs, and
85   all career and technical programs in grades 7-12.
86         a. The weighted enrollment ceiling for group 2 programs
87   shall be calculated by multiplying the final enrollment
88   conference estimate for each program by the appropriate program
89   weight. The weighted enrollment ceiling for program group 2
90   shall be the sum of the weighted enrollment ceilings for each
91   program in the program group, plus the increase in weighted
92   full-time equivalent student membership from the prior year for
93   clients of the Department of Children and Family Services and
94   the Department of Juvenile Justice.
95         b. If, for any calculation of the FEFP, the weighted
96   enrollment for program group 2, derived by multiplying actual
97   enrollments by appropriate program weights, exceeds the
98   enrollment ceiling for that group, the following procedure shall
99   be followed to reduce the weighted enrollment for that group to
100   equal the enrollment ceiling:
101         (I) The weighted enrollment ceiling for each program in
102   the program group shall be subtracted from the weighted
103   enrollment for that program derived from actual enrollments.
104         (II) If the difference calculated under sub-sub-
105   subparagraph (I) is greater than zero for any program, a
106   reduction proportion shall be computed for the program by
107   dividing the absolute value of the difference by the total
108   amount by which the weighted enrollment for the program group
109   exceeds the weighted enrollment ceiling for the program group.
110         (III) The reduction proportion calculated under sub-sub-
111   subparagraph (II) shall be multiplied by the total amount of the
112   program group's enrollment over the ceiling as calculated under
113   sub-sub-subparagraph (I).
114         (IV) The prorated reduction amount calculated under sub-
115   sub-subparagraph (III) shall be subtracted from the program's
116   weighted enrollment. For any calculation of the FEFP, the
117   enrollment ceiling for group 1 shall be calculated by
118   multiplying the actual enrollment for each program in the
119   program group by its appropriate program weight.
120         c. For program group 2, the weighted enrollment ceiling
121   shall be a number not less than the sum obtained by:
122         (I) Multiplying the sum of reported FTE for all programs
123   in the program group that have a cost factor of 1.0 or more by
124   1.0, and
125         (II) By adding this number to the sum obtained by
126   multiplying the projected FTE for all programs with a cost
127   factor less than 1.0 by the actual cost factor.
128         4. Following completion of the weighted enrollment ceiling
129   calculation as provided in subparagraph 3., a supplemental
130   capping calculation shall be employed for those districts that
131   are over their weighted enrollment ceiling. For each such
132   district, the total reported unweighted FTE enrollment for group
133   2 programs shall be compared with the total appropriated
134   unweighted FTE enrollment for group 2 programs. If the total
135   reported unweighted FTE for group 2 is greater than the
136   appropriated unweighted FTE, then the excess unweighted FTE up
137   to the unweighted FTE transferred from group 2 to group 1 for
138   each district by the Public School FTE Estimating Conference
139   shall be funded at a weight of 1.0 and added to the funded
140   weighted FTE computed in subparagraph 3.
141         (e) Funding model for exceptional student education
142   programs.--
143         1.a. The funding model uses basic, at-risk, support levels
144   IV and V for exceptional students and career and technical
145   Florida Education Finance Program cost factors, and a guaranteed
146   allocation for exceptional student education programs.
147   Exceptional education cost factors are determined by using a
148   matrix of services to document the services that each
149   exceptional student will receive. The nature and intensity of
150   the services indicated on the matrix shall be consistent with
151   the services described in each exceptional student's individual
152   educational plan.
153         b. In order to generate funds using one of the two
154   weighted cost factors, a matrix of services must be completed at
155   the time of the student's initial placement into an exceptional
156   student education program and at least once every 3 years by
157   personnel who have received approved training. Nothing listed in
158   the matrix shall be construed as limiting the services a school
159   district must provide in order to ensure that exceptional
160   students are provided a free, appropriate public education.
161         c. Students identified as exceptional, in accordance with
162   chapter 6A-6, Florida Administrative Code, who do not have a
163   matrix of services as specified in sub-subparagraph b. shall
164   generate funds on the basis of full-time-equivalent student
165   membership in the Florida Education Finance Program at the same
166   funding level per student as provided for basic students.
167   Additional funds for these exceptional students will be provided
168   through the guaranteed allocation designated in subparagraph 2.
169         2. For students identified as exceptional who do not have
170   a matrix of services, there is created a guaranteed allocation
171   to provide these students with a free appropriate public
172   education, in accordance with s. 1001.42(4)(m) and rules of the
173   State Board of Education, which shall be allocated annually to
174   each school district in the amount provided in the General
175   Appropriations Act. These funds shall be in addition to the
176   funds appropriated on the basis of FTE student membership in the
177   Florida Education Finance Program, and the amount allocated for
178   each school district shall not be recalculated during the year.
179   These funds shall be used to provide special education and
180   related services for exceptional students.
181         (f) Supplemental academic instruction; categorical fund.--
182         1. There is created a categorical fund to provide
183   supplemental academic instruction to students in kindergarten
184   through grade 12. This paragraph may be cited as the
185   "Supplemental Academic Instruction Categorical Fund."
186         2. Categorical funds for supplemental academic instruction
187   shall be allocated annually to each school district in the
188   amount provided in the General Appropriations Act. These funds
189   shall be in addition to the funds appropriated on the basis of
190   FTE student membership in the Florida Education Finance Program
191   and shall be included in the total potential funds of each
192   district. These funds shall be used to provide supplemental
193   academic instruction to students enrolled in the K-12 program.
194   Supplemental instruction strategies may include, but are not
195   limited to: modified curriculum, reading instruction, after-
196   school instruction, tutoring, mentoring, class size reduction,
197   extended school year, intensive skills development in summer
198   school, and other methods for improving student achievement.
199   Supplemental instruction may be provided to a student in any
200   manner and at any time during or beyond the regular 180-day term
201   identified by the school as being the most effective and
202   efficient way to best help that student progress from grade to
203   grade and to graduate.
204         3. Effective with the 1999-2000 fiscal year, funding on
205   the basis of FTE membership beyond the 180-day regular term
206   shall be provided in the FEFP only for students enrolled in
207   juvenile justice education programs. Funding for instruction
208   beyond the regular 180-day school year for all other K-12
209   students shall be provided through the supplemental academic
210   instruction categorical fund and other state, federal, and local
211   fund sources with ample flexibility for schools to provide
212   supplemental instruction to assist students in progressing from
213   grade to grade and graduating.
214         4. The Florida State University School, as a developmental
215   research school, is authorized to expend from its FEFP or
216   Lottery Enhancement Trust Fund allocation the cost to the
217   student of remediation in reading, writing, or mathematics for
218   any graduate who requires remediation at a postsecondary
219   educational institution.
220         5. Beginning in the 1999-2000 school year, dropout
221   prevention programs as defined in ss. 1003.52, 1003.53(1)(a),
222   (b), and (c), and 1003.54 shall be included in group 1 programs
223   under subparagraph (d)3.
224         (g) Education for speakers of other languages.--A school
225   district shall be eligible to report full-time equivalent
226   student membership in the ESOL program in the Florida Education
227   Finance Program provided the following conditions are met:
228         1. The school district has a plan approved by the
229   Department of Education.
230         2. The eligible student is identified and assessed as
231   limited English proficient based on assessment criteria.
232         3.a. An eligible student may be reported for funding in
233   the ESOL program for a base period of 3 years. However, a
234   student whose English competency does not meet the criteria for
235   proficiency after 3 years in the ESOL program may be reported
236   for a fourth, fifth, and sixth year of funding, provided his or
237   her limited English proficiency is assessed and properly
238   documented prior to his or her enrollment in each additional
239   year beyond the 3-year base period.
240         b. If a student exits the program and is later
241   reclassified as limited English proficient, the student may be
242   reported in the ESOL program for funding for an additional year,
243   or extended annually for a period not to exceed a total of 6
244   years pursuant to this paragraph, based on an annual evaluation
245   of the student's status.
246         4. An eligible student may be reported for funding in the
247   ESOL program for membership in ESOL instruction in English and
248   ESOL instruction or home language instruction in the basic
249   subject areas of mathematics, science, social studies, and
250   computer literacy.
251         (h) Small, isolated high schools.--Districts which levy
252   the maximum nonvoted discretionary millage, exclusive of millage
253   for capital outlay purposes levied pursuant to s. 1011.71(2),
254   may calculate full-time equivalent students for small, isolated
255   high schools by multiplying the number of unweighted full-time
256   equivalent students times 2.75; provided the percentage of
257   students at such school passing both parts of the high school
258   competency test, as defined by law and rule, has been equal to
259   or higher than such percentage for the state or district,
260   whichever is greater. For the purpose of this section, the term
261   "small, isolated high school" means any high school which is
262   located no less than 28 miles by the shortest route from another
263   high school; which has been serving students primarily in basic
264   studies provided by sub-subparagraphs (c)1.b. and c. and may
265   include subparagraph (c)4.; and which has a membership of no
266   more than 100 students, but no fewer than 28 students, in grades
267   9 through 12.
268         (i) Calculation of full-time equivalent membership with
269   respect to instruction from community colleges or state
270   universities.--Students enrolled in community college or
271   university dual enrollment instruction pursuant to s. 1007.271
272   may be included in calculations of full-time equivalent student
273   memberships for basic programs for grades 9 through 12 by a
274   district school board. Such students may also be calculated as
275   the proportional shares of full-time equivalent enrollments they
276   generate for the community college or university conducting the
277   dual enrollment instruction. Early admission students shall be
278   considered dual enrollments for funding purposes. Students may
279   be enrolled in dual enrollment instruction provided by an
280   eligible independent college or university and may be included
281   in calculations of full-time equivalent student memberships for
282   basic programs for grades 9 through 12 by a district school
283   board. However, those provisions of law which exempt dual
284   enrolled and early admission students from payment of
285   instructional materials and tuition and fees, including
286   laboratory fees, shall not apply to students who select the
287   option of enrolling in an eligible independent institution. An
288   independent college or university which is located and chartered
289   in Florida, is not for profit, is accredited by the Commission
290   on Colleges of the Southern Association of Colleges and Schools
291   or the Accrediting Commission of the Association of Independent
292   Colleges and Schools, and which confers degrees as defined in s.
293   1005.02 shall be eligible for inclusion in the dual enrollment
294   or early admission program. Students enrolled in dual enrollment
295   instruction shall be exempt from the payment of tuition and
296   fees, including laboratory fees. No student enrolled in college
297   credit mathematics or English dual enrollment instruction shall
298   be funded as a dual enrollment unless the student has
299   successfully completed the relevant section of the entry-level
300   examination required pursuant to s. 1008.30.
301         (j) Coenrollment.--If a high school student wishes to earn
302   high school credits from a community college and enrolls in one
303   or more adult secondary education courses at the community
304   college, the community college shall be reimbursed for the costs
305   incurred because of the high school student's coenrollment as
306   provided in the General Appropriations Act.
307         (k) Instruction in exploratory career education.--Students
308   in grades 7 through 12 who are enrolled for more than four
309   semesters in exploratory career education may not be counted as
310   full-time equivalent students for this instruction.
311         (l) Calculation of additional full-time equivalent
312   membership based on international baccalaureate examination
313   scores of students.--A value of 0.24 full-time equivalent
314   student membership shall be calculated for each student enrolled
315   in an international baccalaureate course who receives a score of
316   4 or higher on a subject examination. A value of 0.3 full-time
317   equivalent student membership shall be calculated for each
318   student who receives an international baccalaureate diploma.
319   Such value shall be added to the total full-time equivalent
320   student membership in basic programs for grades 9 through 12 in
321   the subsequent fiscal year. The school district shall distribute
322   to each classroom teacher who provided international
323   baccalaureate instruction:
324         1. A bonus in the amount of $50 for each student taught by
325   the International Baccalaureate teacher in each international
326   baccalaureate course who receives a score of 4 or higher on the
327   international baccalaureate examination.
328         2. An additional bonus of $500 to each International
329   Baccalaureate teacher in a school designated performance grade
330   category "D" or "F" who has at least one student scoring 4 or
331   higher on the international baccalaureate examination,
332   regardless of the number of classes taught or of the number of
333   students scoring a 4 or higher on the international
334   baccalaureate examination.
335         
336         Bonuses awarded to a teacher according to this paragraph shall
337   not exceed $2,000 in any given school year and shall be in
338   addition to any regular wage or other bonus the teacher received
339   or is scheduled to receive.
340         (m) Calculation of additional full-time equivalent
341   membership based on Advanced International Certificate of
342   Education examination scores of students.--A value of 0.24 full-
343   time equivalent student membership shall be calculated for each
344   student enrolled in a full-credit Advanced International
345   Certificate of Education course who receives a score of 2 or
346   higher on a subject examination. A value of 0.12 full-time
347   equivalent student membership shall be calculated for each
348   student enrolled in a half-credit Advanced International
349   Certificate of Education course who receives a score of 1 or
350   higher on a subject examination. A value of 0.3 full-time
351   equivalent student membership shall be calculated for each
352   student who received an Advanced International Certificate of
353   Education diploma. Such value shall be added to the total full-
354   time equivalent student membership in basic programs for grades
355   9 through 12 in the subsequent fiscal year. The school district
356   shall distribute to each classroom teacher who provided Advanced
357   International Certificate of Education instruction:
358         1. A bonus in the amount of $50 for each student taught by
359   the Advanced International Certificate of Education teacher in
360   each full-credit Advanced International Certificate of Education
361   course who receives a score of 2 or higher on the Advanced
362   International Certificate of Education examination. A bonus in
363   the amount of $25 for each student taught by the Advanced
364   International Certificate of Education teacher in each half-
365   credit Advanced International Certificate of Education course
366   who receives a score of 1 or higher on the Advanced
367   International Certificate of Education examination.
368         2. An additional bonus of $500 to each Advanced
369   International Certificate of Education teacher in a school
370   designated performance grade category "D" or "F" who has at
371   least one student scoring 2 or higher on the full-credit
372   Advanced International Certificate of Education examination,
373   regardless of the number of classes taught or of the number of
374   students scoring a 2 or higher on the full-credit Advanced
375   International Certificate of Education examination.
376         3. Additional bonuses of $250 each to teachers of half-
377   credit Advanced International Certificate of Education classes
378   in a school designated performance grade category "D" or "F"
379   which has at least one student scoring a 1 or higher on the
380   half-credit Advanced International Certificate of Education
381   examination in that class. The maximum additional bonus for a
382   teacher awarded in accordance with this subparagraph shall not
383   exceed $500 in any given school year. Teachers receiving an
384   award under subparagraph 2. are not eligible for a bonus under
385   this subparagraph.
386         
387         Bonuses awarded to a teacher according to this paragraph shall
388   not exceed $2,000 in any given school year and shall be in
389   addition to any regular wage or other bonus the teacher received
390   or is scheduled to receive.
391         (n) Calculation of additional full-time equivalent
392   membership based on college board advanced placement scores of
393   students.--A value of 0.24 full-time equivalent student
394   membership shall be calculated for each student in each advanced
395   placement course who receives a score of 3 or higher on the
396   College Board Advanced Placement Examination for the prior year
397   and added to the total full-time equivalent student membership
398   in basic programs for grades 9 through 12 in the subsequent
399   fiscal year. Each district must allocate at least 80 percent of
400   the funds provided to the district for advanced placement
401   instruction, in accordance with this paragraph, to the high
402   school that generates the funds. The school district shall
403   distribute to each classroom teacher who provided advanced
404   placement instruction:
405         1. A bonus in the amount of $50 for each student taught by
406   the Advanced Placement teacher in each advanced placement course
407   who receives a score of 3 or higher on the College Board
408   Advanced Placement Examination.
409         2. An additional bonus of $500 to each Advanced Placement
410   teacher in a school designated performance grade category "D" or
411   "F" who has at least one student scoring 3 or higher on the
412   College Board Advanced Placement Examination, regardless of the
413   number of classes taught or of the number of students scoring a
414   3 or higher on the College Board Advanced Placement Examination.
415         
416         Bonuses awarded to a teacher according to this paragraph shall
417   not exceed $2,000 in any given school year and shall be in
418   addition to any regular wage or other bonus the teacher received
419   or is scheduled to receive.
420         (o) Year-round-school programs.--The Commissioner of
421   Education is authorized to adjust student eligibility
422   definitions, funding criteria, and reporting requirements of
423   statutes and rules in order that year-round-school programs may
424   achieve equivalent application of funding requirements with non-
425   year-round-school programs.
426         (p) Extended-school-year program.--It is the intent of the
427   Legislature that students be provided additional instruction by
428   extending the school year to 210 days or more. Districts may
429   apply to the Commissioner of Education for funds to be used in
430   planning and implementing an extended-school-year program. The
431   Department of Education shall recommend to the Legislature the
432   policies necessary for full implementation of an extended school
433   year.
434         (q) Determination of the basic amount for current
435   operation.--The basic amount for current operation to be
436   included in the Florida Education Finance Program for
437   kindergarten through grade 12 for each district shall be the
438   product of the following:
439         1. The full-time equivalent student membership in each
440   program, multiplied by
441         2. The cost factor for each program, adjusted for the
442   maximum as provided by paragraph (c), multiplied by
443         3. The base student allocation.
444         (r) Computation for funding through the Florida Education
445   Finance Program.--The State Board of Education may adopt rules
446   establishing programs and courses for which the student may earn
447   credit toward high school graduation.
448         (2) DETERMINATION OF DISTRICT COST DIFFERENTIALS.--The
449   Commissioner of Education shall annually compute for each
450   district the current year's district cost differential. The
451   district cost differential shall be calculated by adding each
452   district's price level index as published in the Florida Price
453   Level Index for the most recent 3 years and dividing the
454   resulting sum by 3. The result for each district shall be
455   multiplied by 0.008 and to the resulting product shall be added
456   0.200; the sum thus obtained shall be the cost differential for
457   that district for that year.
458         (2)(3)INSERVICE EDUCATIONAL PERSONNEL TRAINING
459   EXPENDITURE.--Of the amount computed insubsectionsubsections
460   (1)and (2), a percentage of the base student allocation per
461   full-time equivalent student or other funds shall be expended
462   for educational training programs as determined by the district
463   school board as provided in s. 1012.98.
464         (3)(4)COMPUTATION OF DISTRICT REQUIRED LOCAL EFFORT.--The
465   Legislature shall prescribe the aggregate required local effort
466   for all school districts collectively as an item in the General
467   Appropriations Act for each fiscal year. The amount that each
468   district shall provide annually toward the cost of the Florida
469   Education Finance Program for kindergarten through grade 12
470   programs shall be calculated as follows:
471         (a) Estimated taxable value calculations.--
472         1.a. Not later than 2 working days prior to July 19, the
473   Department of Revenue shall certify to the Commissioner of
474   Education its most recent estimate of the taxable value for
475   school purposes in each school district and the total for all
476   school districts in the state for the current calendar year
477   based on the latest available data obtained from the local
478   property appraisers. Not later than July 19, the Commissioner of
479   Education shall compute a millage rate, rounded to the next
480   highest one one-thousandth of a mill, which, when applied to 95
481   percent of the estimated state total taxable value for school
482   purposes, would generate the prescribed aggregate required local
483   effort for that year for all districts. The Commissioner of
484   Education shall certify to each district school board the
485   millage rate, computed as prescribed in this subparagraph, as
486   the minimum millage rate necessary to provide the district
487   required local effort for that year.
488         b. The General Appropriations Act shall direct the
489   computation of the statewide adjusted aggregate amount for
490   required local effort for all school districts collectively from
491   ad valorem taxes to ensure that no school district's revenue
492   from required local effort millage will produce more than 90
493   percent of the district's total Florida Education Finance
494   Program calculation, and the adjustment of the required local
495   effort millage rate of each district that produces more than 90
496   percent of its total Florida Education Finance Program
497   entitlement to a level that will produce only 90 percent of its
498   total Florida Education Finance Program entitlement in the July
499   calculation.
500         2. As revised data are received from property appraisers,
501   the Department of Revenue shall amend the certification of the
502   estimate of the taxable value for school purposes. The
503   Commissioner of Education, in administering the provisions of
504   subparagraph(8)(9)(a)2., shall use the most recent taxable
505   value for the appropriate year.
506         (b) Final calculation.--
507         1. The Department of Revenue shall, upon receipt of the
508   official final assessed value of property from each of the
509   property appraisers, certify to the Commissioner of Education
510   the taxable value total for school purposes in each school
511   district, subject to the provisions of paragraph (d). The
512   commissioner shall use the official final taxable value for
513   school purposes for each school district in the final
514   calculation of the annual Florida Education Finance Program
515   allocations.
516         2. For the purposes of this paragraph, the official final
517   taxable value for school purposes shall be the taxable value for
518   school purposes on which the tax bills are computed and mailed
519   to the taxpayers, adjusted to reflect final administrative
520   actions of value adjustment boards and judicial decisions
521   pursuant to part I of chapter 194. By September 1 of each year,
522   the Department of Revenue shall certify to the commissioner the
523   official prior year final taxable value for school purposes. For
524   each county that has not submitted a revised tax roll reflecting
525   final value adjustment board actions and final judicial
526   decisions, the Department of Revenue shall certify the most
527   recent revision of the official taxable value for school
528   purposes. The certified value shall be the final taxable value
529   for school purposes, and no further adjustments shall be made,
530   except those made pursuant to subparagraph(8)(9)(a)2.
531         (c) Equalization of required local effort.--
532         1. The Department of Revenue shall include with its
533   certifications provided pursuant to paragraph (a) its most
534   recent determination of the assessment level of the prior year's
535   assessment roll for each county and for the state as a whole.
536         2. The Commissioner of Education shall adjust the required
537   local effort millage of each district for the current year,
538   computed pursuant to paragraph (a), as follows:
539         a. The equalization factor for the prior year's assessment
540   roll of each district shall be multiplied by 95 percent of the
541   taxable value for school purposes shown on that roll and by the
542   prior year's required local-effort millage, exclusive of any
543   equalization adjustment made pursuant to this paragraph. The
544   dollar amount so computed shall be the additional required local
545   effort for equalization for the current year.
546         b. Such equalization factor shall be computed as the
547   quotient of the prior year's assessment level of the state as a
548   whole divided by the prior year's assessment level of the
549   county, from which quotient shall be subtracted 1.
550         c. The dollar amount of additional required local effort
551   for equalization for each district shall be converted to a
552   millage rate, based on 95 percent of the current year's taxable
553   value for that district, and added to the required local effort
554   millage determined pursuant to paragraph (a).
555         3. Notwithstanding the limitations imposed pursuant to s.
556   1011.71(1), the total required local-effort millage, including
557   additional required local effort for equalization, shall be an
558   amount not to exceed 10 minus the maximum millage allowed as
559   nonvoted discretionary millage, exclusive of millage authorized
560   pursuant to s. 1011.71(2). Nothing herein shall be construed to
561   allow a millage in excess of that authorized in s. 9, Art. VII
562   of the State Constitution.
563         4. For the purposes of this chapter, the term "assessment
564   level" means the value-weighted mean assessment ratio for the
565   county or state as a whole, as determined pursuant to s.
566   195.096, or as subsequently adjusted. In the event a court has
567   adjudicated that the department failed to establish an accurate
568   estimate of an assessment level of a county and recomputation
569   resulting in an accurate estimate based upon the evidence before
570   the court was not possible, that county shall be presumed to
571   have an assessment level equal to that of the state as a whole.
572         5. If, in the prior year, taxes were levied against an
573   interim assessment roll pursuant to s. 193.1145, the assessment
574   level and prior year's nonexempt assessed valuation used for the
575   purposes of this paragraph shall be those of the interim
576   assessment roll.
577         (d) Exclusion.--
578         1. In those instances in which:
579         a. There is litigation either attacking the authority of
580   the property appraiser to include certain property on the tax
581   assessment roll as taxable property or contesting the assessed
582   value of certain property on the tax assessment roll, and
583         b. The assessed value of the property in contest involves
584   more than 6 percent of the total nonexempt assessment roll, the
585   plaintiff shall provide to the district school board of the
586   county in which the property is located and to the Department of
587   Education a certified copy of the petition and receipt for the
588   good faith payment at the time they are filed with the court.
589         2. For purposes of computing the required local effort for
590   each district affected by such petition, the Department of
591   Education shall exclude from the district's total nonexempt
592   assessment roll the assessed value of the property in contest
593   and shall add the amount of the good faith payment to the
594   district's required local effort.
595         (e) Recomputation.--Following final adjudication of any
596   litigation on the basis of which an adjustment in taxable value
597   was made pursuant to paragraph (d), the department shall
598   recompute the required local effort for each district for each
599   year affected by such adjustments, utilizing taxable values
600   approved by the court, and shall adjust subsequent allocations
601   to such districts accordingly.
602         (4)(5)CATEGORICAL FUNDS.--
603         (a) In addition to the basic amount for current operations
604   for the FEFP as determined in subsection (1), the Legislature
605   may appropriate categorical funding for specified programs,
606   activities, or purposes.
607         (b) For fiscal year 2002-2003, if a district school board
608   finds and declares in a resolution adopted at a regular meeting
609   of the school board that the funds received for any of the
610   following categorical appropriations are urgently needed to
611   maintain school board specified academic classroom instruction,
612   the school board may consider and approve an amendment to the
613   school district operating budget transferring the identified
614   amount of the categorical funds to the appropriate account for
615   expenditure:
616         1. Funds for student transportation.
617         2. Funds for in-service educational personnel training.
618         3. Funds for safe schools.
619         4. Funds for public school technology.
620         5. Funds for teacher recruitment and retention.
621         6. Funds for supplemental academic instruction.
622         (c) Each district school board shall include in its annual
623   financial report to the Department of Education the amount of
624   funds the school board transferred from each of the categorical
625   funds identified in this subsection and the specific academic
626   classroom instruction for which the transferred funds were
627   expended. The Department of Education shall provide instructions
628   and specify the format to be used in submitting this required
629   information as a part of the district annual financial report.
630         (5)(6)DETERMINATION OF SPARSITY SUPPLEMENT.--
631         (a) Annually, in an amount to be determined by the
632   Legislature through the General Appropriations Act, there shall
633   be added to the basic amount for current operation of the FEFP
634   qualified districts a sparsity supplement which shall be
635   computed as follows:
636         
Sparsity Factor =__1101.8918__2700 + district sparsity index - 0.1101
637         except that districts with a sparsity index of 1,000 or less
638   shall be computed as having a sparsity index of 1,000, and
639   districts having a sparsity index of 7,308 and above shall be
640   computed as having a sparsity factor of zero. A qualified
641   district's full-time equivalent student membership shall equal
642   or be less than that prescribed annually by the Legislature in
643   the appropriations act. The amount prescribed annually by the
644   Legislature shall be no less than 17,000, but no more than
645   24,000.
646         (b) The district sparsity index shall be computed by
647   dividing the total number of full-time equivalent students in
648   all programs in the district by the number of senior high school
649   centers in the district, not in excess of three, which centers
650   are approved as permanent centers by a survey made by the
651   Department of Education.
652         (c) Each district's allocation of sparsity supplement
653   funds shall be adjusted in the following manner:
654         1. A maximum discretionary levy per FTE value for each
655   district shall be calculated by dividing the value of each
656   district's maximum discretionary levy by its FTE student count;
657         2. A state average discretionary levy value per FTE shall
658   be calculated by dividing the total maximum discretionary levy
659   value for all districts by the state total FTE student count;
660         3. For districts that have a levy value per FTE as
661   calculated in subparagraph 1. higher than the state average
662   calculated in subparagraph 2., a sparsity wealth adjustment
663   shall be calculated as the product of the difference between the
664   state average levy value per FTE calculated in subparagraph 2.
665   and the district's levy value per FTE calculated in subparagraph
666   1. and the district's FTE student count and -1;
667         4. Each district's sparsity supplement allocation shall be
668   calculated by adding the amount calculated as specified in
669   paragraphs (a) and (b) and the wealth adjustment amount
670   calculated in this paragraph.
671         (6)(7)DECLINE IN FULL-TIME EQUIVALENT STUDENTS.--In those
672   districts where there is a decline between prior year and
673   current year unweighted FTE students, 50 percent of the decline
674   in the unweighted FTE students shall be multiplied by the prior
675   year calculated FEFP per unweighted FTE student and shall be
676   added to the allocation for that district. For this purpose, the
677   calculated FEFP shall be computed by multiplying the weighted
678   FTE students by the base student allocationand then by the
679   district cost differential. If a district transfers a program to
680   another institution not under the authority of the district's
681   school board, including a charter technical career center, the
682   decline is to be multiplied by a factor of 0.15.
683         (7)(8)QUALITY ASSURANCE GUARANTEE.--The Legislature may
684   annually in the General Appropriations Act determine a
685   percentage increase in funds per K-12 unweighted FTE as a
686   minimum guarantee to each school district. The guarantee shall
687   be calculated from prior year base funding per unweighted FTE
688   student which shall include the adjusted FTE dollars as provided
689   in subsection(8)(9), quality guarantee funds, and actual
690   nonvoted discretionary local effort from taxes. From the base
691   funding per unweighted FTE, the increase shall be calculated for
692   the current year. The current year funds from which the
693   guarantee shall be determined shall include the adjusted FTE
694   dollars as provided in subsection(8)(9)and potential nonvoted
695   discretionary local effort from taxes. A comparison of current
696   year funds per unweighted FTE to prior year funds per unweighted
697   FTE shall be computed. For those school districts which have
698   less than the legislatively assigned percentage increase, funds
699   shall be provided to guarantee the assigned percentage increase
700   in funds per unweighted FTE student. Should appropriated funds
701   be less than the sum of this calculated amount for all
702   districts, the commissioner shall prorate each district's
703   allocation. This provision shall be implemented to the extent
704   specifically funded.
705         (8)(9)TOTAL ALLOCATION OF STATE FUNDS TO EACH DISTRICT
706   FOR CURRENT OPERATION.--The total annual state allocation to
707   each district for current operation for the FEFP shall be
708   distributed periodically in the manner prescribed in the General
709   Appropriations Act.
710         (a) The basic amount for current operation for the FEFP as
711   determined in subsection (1),multiplied by the district cost
712   differential factor as determined in subsection (2),plus the
713   amounts provided for categorical components within the FEFP,
714   plus the amount for the sparsity supplement as determined in
715   subsection(5)(6), the decline in full-time equivalent students
716   as determined in subsection(6)(7), and the quality assurance
717   guarantee as determined in subsection(7)(8), less the required
718   local effort as determined in subsection(3)(4). If the funds
719   appropriated for the purpose of funding the total amount for
720   current operation as provided in this paragraph are not
721   sufficient to pay the state requirement in full, the department
722   shall prorate the available state funds to each district in the
723   following manner:
724         1. Determine the percentage of proration by dividing the
725   sum of the total amount for current operation, as provided in
726   this paragraph for all districts collectively, and the total
727   district required local effort into the sum of the state funds
728   available for current operation and the total district required
729   local effort.
730         2. Multiply the percentage so determined by the sum of the
731   total amount for current operation as provided in this paragraph
732   and the required local effort for each individual district.
733         3. From the product of such multiplication, subtract the
734   required local effort of each district; and the remainder shall
735   be the amount of state funds allocated to the district for
736   current operation.
737         (b) The amount thus obtained shall be the net annual
738   allocation to each school district. However, if it is determined
739   that any school district received an underallocation or
740   overallocation for any prior year because of an arithmetical
741   error, assessment roll change, full-time equivalent student
742   membership error, or any allocation error revealed in an audit
743   report, the allocation to that district shall be appropriately
744   adjusted. If the Department of Education audit adjustment
745   recommendation is based upon controverted findings of fact, the
746   Commissioner of Education is authorized to establish the amount
747   of the adjustment based on the best interests of the state.
748         (c) The amount thus obtained shall represent the net
749   annual state allocation to each district; however,
750   notwithstanding any of the provisions herein, each district
751   shall be guaranteed a minimum level of funding in the amount and
752   manner prescribed in the General Appropriations Act.
753         Section 2. Subsection (2) of section 1011.68, Florida
754   Statutes, is amended to read:
755         1011.68 Funds for student transportation.--The annual
756   allocation to each district for transportation to public school
757   programs, including charter schools as provided in s.
758   1002.33(18)(b), of students in membership in kindergarten
759   through grade 12 and in migrant and exceptional student programs
760   below kindergarten shall be determined as follows:
761         (2) The allocation for each district shall be calculated
762   annually in accordance with the following formula:
763         
764         T = B + EX. The elements of this formula are defined as follows:
765   T is the total dollar allocation for transportation. B is the
766   base transportation dollar allocation prorated by an adjusted
767   student membership count. The adjusted membership count shall be
768   derived from a multiplicative index function in which the base
769   student membership is adjusted bymultiplying it by index
770   numbers that individually account for the impact of the price
771   level index,average bus occupancy,and the extent of rural
772   population in the district. EX is the base transportation dollar
773   allocation for disabled students prorated by an adjusted
774   disabled student membership count. The base transportation
775   dollar allocation for disabled students is the total state base
776   disabled student membership count weighted for increased costs
777   associated with transporting disabled students and multiplying
778   it by the prior year's average per student cost for
779   transportation. The adjusted disabled student membership count
780   shall be derived from a multiplicative index function in which
781   the weighted base disabled student membership is adjusted by
782   multiplying it by index numbers that individually account for
783   the impact of the price level index,average bus occupancy,and
784   the extent of rural population in the district. Each adjustment
785   factor shall be designed to affect the base allocation by no
786   more or less than 10 percent.
787         Section 3. Paragraph (a) of subsection (1) of section
788   110.1228, Florida Statutes, is amended to read:
789         110.1228 Participation by small counties, small
790   municipalities, and district school boards located in small
791   counties.--
792         (1) As used in this section, the term:
793         (a) "District school board" means a district school board
794   located in a small county or a district school board that
795   receives funding pursuant to s. 1011.62(5)(6).
796         Section 4. Subsection (6) of section 213.053, Florida
797   Statutes, is amended to read:
798         213.053 Confidentiality and information sharing.--
799         (6) Any information received by the Department of Revenue
800   in connection with the administration of taxes, including, but
801   not limited to, information contained in returns, reports,
802   accounts, or declarations filed by persons subject to tax, shall
803   be made available by the department to the Auditor General or
804   his or her authorized agent, the director of the Office of
805   Program Policy Analysis and Government Accountability or his or
806   her authorized agent, the Comptroller or his or her authorized
807   agent, the Insurance Commissioner or his or her authorized
808   agent, the Treasurer or his or her authorized agent, or a
809   property appraiser or tax collector or their authorized agents
810   pursuant to s. 195.084(1), in the performance of their official
811   duties, or to designated employees of the Department of
812   Education solely for determination of each school district's
813   price level index pursuant to s. 1011.62(2); however, no
814   information shall be disclosed to the Auditor General or his or
815   her authorized agent, the director of the Office of Program
816   Policy Analysis and Government Accountability or his or her
817   authorized agent, the Comptroller or his or her authorized
818   agent, the Insurance Commissioner or his or her authorized
819   agent, the Treasurer or his or her authorized agent, or to a
820   property appraiser or tax collector or their authorized agents,
821   or to designated employees of the Department of Educationif
822   such disclosure is prohibited by federal law. The Auditor
823   General or his or her authorized agent, the director of the
824   Office of Program Policy Analysis and Government Accountability
825   or his or her authorized agent, the Comptroller or his or her
826   authorized agent, the Treasurer or his or her authorized agent,
827   and the property appraiser or tax collector and their authorized
828   agents, or designated employees of the Department of Education
829   shall be subject to the same requirements of confidentiality and
830   the same penalties for violation of the requirements as the
831   department.For the purpose of this subsection, "designated
832   employees of the Department of Education" means only those
833   employees directly responsible for calculation of price level
834   indices pursuant to s. 1011.62(2). It does not include the
835   supervisors of such employees or any other employees or elected
836   officials within the Department of Education.
837         Section 5. Subsection (7) of section 402.22, Florida
838   Statutes, is amended to read:
839         402.22 Education program for students who reside in
840   residential care facilities operated by the Department of
841   Children and Family Services.--
842         (7) Notwithstanding the provisions of s. 1001.42(4)(n),
843   the educational program at the Marianna Sunland Center in
844   Jackson County shall be operated by the Department of Education,
845   either directly or through grants or contractual agreements with
846   other public educational agencies. The annual state allocation
847   to any such agency shall be computed pursuant to s. 1011.62(1),
848   (2),and(4)(5)and allocated in the amount that would have been
849   provided the local school district in which the residential
850   facility is located.
851         Section 6. Paragraph (a) of subsection (6) of section
852   1002.38, Florida Statutes, is amended to read:
853         1002.38 Opportunity Scholarship Program.--
854         (6) OPPORTUNITY SCHOLARSHIP FUNDING AND PAYMENT.--
855         (a) The maximum opportunity scholarship granted for an
856   eligible student shall be a calculated amount equivalent to the
857   base student allocation in the Florida Education Finance Program
858   multiplied by the appropriate cost factor for the educational
859   program that would have been provided for the student in the
860   district school to which he or she was assigned, multiplied by
861   the district cost differential. In addition, the calculated
862   amount shall include the per-student share of instructional
863   materials funds, technology funds, and other categorical funds
864   as provided for this purpose in the General Appropriations Act.
865         Section 7. Paragraph (a) of subsection (6) of section
866   1002.39, Florida Statutes, is amended to read:
867         1002.39 The John M. McKay Scholarships for Students with
868   Disabilities Program.--There is established a program that is
869   separate and distinct from the Opportunity Scholarship Program
870   and is named the John M. McKay Scholarships for Students with
871   Disabilities Program, pursuant to this section.
872         (6) SCHOLARSHIP FUNDING AND PAYMENT.--
873         (a)1. The maximum scholarship granted for an eligible
874   student with disabilities shall be a calculated amount
875   equivalent to the base student allocation in the Florida
876   Education Finance Program multiplied by the appropriate cost
877   factor for the educational program that would have been provided
878   for the student in the district school to which he or she was
879   assigned, multiplied by the district cost differential.
880         2. In addition, a share of the guaranteed allocation for
881   exceptional students shall be determined and added to the
882   calculated amount. The calculation shall be based on the
883   methodology and the data used to calculate the guaranteed
884   allocation for exceptional students for each district in chapter
885   2000-166, Laws of Florida. Except as provided in subparagraph
886   3., the calculation shall be based on the student's grade,
887   matrix level of services, and the difference between the 2000-
888   2001 basic program and the appropriate level of services cost
889   factor, multiplied by the 2000-2001 base student allocationand
890   the 2000-2001 district cost differentialfor the sending
891   district. Also, the calculated amount shall include the per-
892   student share of supplemental academic instruction funds,
893   instructional materials funds, technology funds, and other
894   categorical funds as provided for such purposes in the General
895   Appropriations Act.
896         3. Until the school district completes the matrix required
897   by paragraph (3)(b), the calculation shall be based on the
898   matrix that assigns the student to support level I of service as
899   it existed prior to the 2000-2001 school year. When the school
900   district completes the matrix, the amount of the payment shall
901   be adjusted as needed.
902         Section 8. Paragraph (a) of subsection (6) of section
903   1004.75, Florida Statutes, is amended to read:
904         1004.75 Training school consolidation pilot projects.--
905         (6) FUNDING.--The Department of Education shall shift
906   funds generated by students in the pilot training centers
907   established by this section, including workforce development
908   recurring and nonrecurring funds, from the appropriate school
909   district to the respective community college. The community
910   college shall qualify for future facilities funding upon
911   transfer of the facility.
912         (a) Consistent with s. 1011.62(6)(7), school districts
913   that transfer programs will receive an amount equal to 15
914   percent of the funding generated for the program under the FEFP
915   in 1996-1997.
916         Section 9. Paragraph (a) of subsection (2) and paragraph
917   (b) of subsection (3) of section 1010.20, Florida Statutes, are
918   amended to read:
919         1010.20 Cost accounting and reporting for school
920   districts.--
921         (2) COST REPORTING.--
922         (a) Each district shall report on a district-aggregate
923   basis expenditures for inservice training pursuant to s.
924   1011.62(2)(3)and for categorical programs as provided in s.
925   1011.62(4)(5).
926         (3) PROGRAM EXPENDITURE REQUIREMENTS.--
927         (b) Funds for inservice training established in s.
928   1011.62(2)(3)and for categorical programs established in s.
929   1011.62(4)(5)shall be expended for the costs of the identified
930   programs as provided by law and in accordance with the rules of
931   the State Board of Education.
932         Section 10. Subsection (3) of section 1011.02, Florida
933   Statutes, is amended to read:
934         1011.02 District school boards to adopt tentative
935   budget.--
936         (3) The proposed budget shall include an amount for local
937   required effort for current operation, in accordance with the
938   requirements of s. 1011.62(3)(4).
939         Section 11. Subsections (1) and (4) of section 1011.71,
940   Florida Statutes, are amended to read:
941         1011.71 District school tax.--
942         (1) If the district school tax is not provided in the
943   General Appropriations Act or the substantive bill implementing
944   the General Appropriations Act, each district school board
945   desiring to participate in the state allocation of funds for
946   current operation as prescribed by s. 1011.62(8)(9)shall levy
947   on the taxable value for school purposes of the district,
948   exclusive of millage voted under the provisions of s. 9(b) or s.
949   12, Art. VII of the State Constitution, a millage rate not to
950   exceed the amount certified by the commissioner as the minimum
951   millage rate necessary to provide the district required local
952   effort for the current year, pursuant to s. 1011.62(3)(4)(a)1.
953   In addition to the required local effort millage levy, each
954   district school board may levy a nonvoted current operating
955   discretionary millage. The Legislature shall prescribe annually
956   in the appropriations act the maximum amount of millage a
957   district may levy. The millage rate prescribed shall exceed zero
958   mills but shall not exceed the lesser of 1.6 mills or 25 percent
959   of the millage which is required pursuant to s. 1011.62(3)(4),
960   exclusive of millage levied pursuant to subsection (2).
961         (4) Nothing in s. 1011.62(3)(4)(a)1. shall in any way be
962   construed to increase the maximum school millage levies as
963   provided for in subsection (1).
964         Section 12. Section 1012.44, Florida Statutes, is amended
965   to read:
966         1012.44 Qualifications for certain persons providing
967   speech-language services.--The State Board of Education shall
968   adopt rules for speech-language services to school districts
969   that qualify for the sparsity supplement as described in s.
970   1011.62(5)(6). These services may be provided by baccalaureate
971   degree level persons for a period of 3 years. The rules shall
972   authorize the delivery of speech-language services by
973   baccalaureate degree level persons under the direction of a
974   certified speech-language pathologist with a master's degree or
975   higher. By October 1, 2003, these rules shall be reviewed by the
976   State Board of Education.
977         Section 13. Subsection (2) of section 1012.64, Florida
978   Statutes, is amended to read:
979         1012.64 Sabbatical leave.--
980         (2) Funds, not to exceed 25 percent, of the district's
981   allocation for inservice training under s. 1011.62(2)(3)or
982   other district funds may be expended in order to fulfill the
983   provisions of this section, provided that the district allocates
984   $5 of district funds for each $1 of state inservice training
985   funds expended under this subsection.
986         Section 14. This act shall take effect July 1, 2003.
987