Senate Bill sb0310
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Florida Senate - 2004 SB 310
By Senator Bennett
21-248-04
1 A bill to be entitled
2 An act relating to funding for school
3 districts; amending s. 1011.62, F.S.; deleting
4 the determination of district cost
5 differentials for the purpose of allocation of
6 funds to school districts for operation of
7 schools; correcting cross-references; amending
8 s. 1011.68, F.S.; deleting use of the Florida
9 Price Level Index for the purpose of allocation
10 of funds to school districts for student
11 transportation; amending ss. 110.1228, 213.053,
12 402.22, 1002.38, 1002.39, 1004.75, 1010.20,
13 1011.02, 1011.71, 1012.44, and 1012.64, F.S.;
14 conforming provisions and correcting
15 cross-references; providing an effective date.
16
17 Be It Enacted by the Legislature of the State of Florida:
18
19 Section 1. Section 1011.62, Florida Statutes, is
20 amended to read:
21 1011.62 Funds for operation of schools.--If the annual
22 allocation from the Florida Education Finance Program to each
23 district for operation of schools is not determined in the
24 annual appropriations act or the substantive bill implementing
25 the annual appropriations act, it shall be determined as
26 follows:
27 (1) COMPUTATION OF THE BASIC AMOUNT TO BE INCLUDED FOR
28 OPERATION.--The following procedure shall be followed in
29 determining the annual allocation to each district for
30 operation:
31
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1 (a) Determination of full-time equivalent
2 membership.--During each of several school weeks, including
3 scheduled intersessions of a year-round school program during
4 the fiscal year, a program membership survey of each school
5 shall be made by each district by aggregating the full-time
6 equivalent student membership of each program by school and by
7 district. The department shall establish the number and
8 interval of membership calculations, except that for basic and
9 special programs such calculations shall not exceed nine for
10 any fiscal year. The district's full-time equivalent
11 membership shall be computed and currently maintained in
12 accordance with regulations of the commissioner.
13 (b) Determination of base student allocation.--The
14 base student allocation for the Florida Education Finance
15 Program for kindergarten through grade 12 shall be determined
16 annually by the Legislature and shall be that amount
17 prescribed in the current year's General Appropriations Act.
18 (c) Determination of programs.--Cost factors based on
19 desired relative cost differences between the following
20 programs shall be established in the annual General
21 Appropriations Act. The Commissioner of Education shall
22 specify a matrix of services and intensity levels to be used
23 by districts in the determination of the two weighted cost
24 factors for exceptional students with the highest levels of
25 need. For these students, the funding support level shall fund
26 the exceptional students' education program, with the
27 exception of extended school year services for students with
28 disabilities.
29 1. Basic programs.--
30 a. Kindergarten and grades 1, 2, and 3.
31 b. Grades 4, 5, 6, 7, and 8.
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1 c. Grades 9, 10, 11, and 12.
2 2. Programs for exceptional students.--
3 a. Support Level IV.
4 b. Support Level V.
5 3. Secondary career and technical education
6 programs.--
7 4. English for Speakers of Other Languages.--
8 (d) Annual allocation calculation.--
9 1. The Department of Education is authorized and
10 directed to review all district programs and enrollment
11 projections and calculate a maximum total weighted full-time
12 equivalent student enrollment for each district for the K-12
13 FEFP.
14 2. Maximum enrollments calculated by the department
15 shall be derived from enrollment estimates used by the
16 Legislature to calculate the FEFP. If two or more districts
17 enter into an agreement under the provisions of s.
18 1001.42(4)(d), after the final enrollment estimate is agreed
19 upon, the amount of FTE specified in the agreement, not to
20 exceed the estimate for the specific program as identified in
21 paragraph (c), may be transferred from the participating
22 districts to the district providing the program.
23 3. As part of its calculation of each district's
24 maximum total weighted full-time equivalent student
25 enrollment, the department shall establish separate enrollment
26 ceilings for each of two program groups. Group 1 shall be
27 composed of basic programs for grades K-3, grades 4-8, and
28 grades 9-12. Group 2 shall be composed of students in
29 exceptional student education programs, English for Speakers
30 of Other Languages programs, and all career and technical
31 programs in grades 7-12.
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1 a. The weighted enrollment ceiling for group 2
2 programs shall be calculated by multiplying the final
3 enrollment conference estimate for each program by the
4 appropriate program weight. The weighted enrollment ceiling
5 for program group 2 shall be the sum of the weighted
6 enrollment ceilings for each program in the program group,
7 plus the increase in weighted full-time equivalent student
8 membership from the prior year for clients of the Department
9 of Children and Family Services and the Department of Juvenile
10 Justice.
11 b. If, for any calculation of the FEFP, the weighted
12 enrollment for program group 2, derived by multiplying actual
13 enrollments by appropriate program weights, exceeds the
14 enrollment ceiling for that group, the following procedure
15 shall be followed to reduce the weighted enrollment for that
16 group to equal the enrollment ceiling:
17 (I) The weighted enrollment ceiling for each program
18 in the program group shall be subtracted from the weighted
19 enrollment for that program derived from actual enrollments.
20 (II) If the difference calculated under
21 sub-sub-subparagraph (I) is greater than zero for any program,
22 a reduction proportion shall be computed for the program by
23 dividing the absolute value of the difference by the total
24 amount by which the weighted enrollment for the program group
25 exceeds the weighted enrollment ceiling for the program group.
26 (III) The reduction proportion calculated under
27 sub-sub-subparagraph (II) shall be multiplied by the total
28 amount of the program group's enrollment over the ceiling as
29 calculated under sub-sub-subparagraph (I).
30 (IV) The prorated reduction amount calculated under
31 sub-sub-subparagraph (III) shall be subtracted from the
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1 program's weighted enrollment. For any calculation of the
2 FEFP, the enrollment ceiling for group 1 shall be calculated
3 by multiplying the actual enrollment for each program in the
4 program group by its appropriate program weight.
5 c. For program group 2, the weighted enrollment
6 ceiling shall be a number not less than the sum obtained by:
7 (I) Multiplying the sum of reported FTE for all
8 programs in the program group that have a cost factor of 1.0
9 or more by 1.0, and
10 (II) By adding this number to the sum obtained by
11 multiplying the projected FTE for all programs with a cost
12 factor less than 1.0 by the actual cost factor.
13 4. Following completion of the weighted enrollment
14 ceiling calculation as provided in subparagraph 3., a
15 supplemental capping calculation shall be employed for those
16 districts that are over their weighted enrollment ceiling. For
17 each such district, the total reported unweighted FTE
18 enrollment for group 2 programs shall be compared with the
19 total appropriated unweighted FTE enrollment for group 2
20 programs. If the total reported unweighted FTE for group 2 is
21 greater than the appropriated unweighted FTE, then the excess
22 unweighted FTE up to the unweighted FTE transferred from group
23 2 to group 1 for each district by the Public School FTE
24 Estimating Conference shall be funded at a weight of 1.0 and
25 added to the funded weighted FTE computed in subparagraph 3.
26 (e) Funding model for exceptional student education
27 programs.--
28 1.a. The funding model uses basic, at-risk, support
29 levels IV and V for exceptional students and career and
30 technical Florida Education Finance Program cost factors, and
31 a guaranteed allocation for exceptional student education
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1 programs. Exceptional education cost factors are determined by
2 using a matrix of services to document the services that each
3 exceptional student will receive. The nature and intensity of
4 the services indicated on the matrix shall be consistent with
5 the services described in each exceptional student's
6 individual educational plan.
7 b. In order to generate funds using one of the two
8 weighted cost factors, a matrix of services must be completed
9 at the time of the student's initial placement into an
10 exceptional student education program and at least once every
11 3 years by personnel who have received approved training.
12 Nothing listed in the matrix shall be construed as limiting
13 the services a school district must provide in order to ensure
14 that exceptional students are provided a free, appropriate
15 public education.
16 c. Students identified as exceptional, in accordance
17 with chapter 6A-6, Florida Administrative Code, who do not
18 have a matrix of services as specified in sub-subparagraph b.
19 shall generate funds on the basis of full-time-equivalent
20 student membership in the Florida Education Finance Program at
21 the same funding level per student as provided for basic
22 students. Additional funds for these exceptional students will
23 be provided through the guaranteed allocation designated in
24 subparagraph 2.
25 2. For students identified as exceptional who do not
26 have a matrix of services, there is created a guaranteed
27 allocation to provide these students with a free appropriate
28 public education, in accordance with s. 1001.42(4)(m) and
29 rules of the State Board of Education, which shall be
30 allocated annually to each school district in the amount
31 provided in the General Appropriations Act. These funds shall
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1 be in addition to the funds appropriated on the basis of FTE
2 student membership in the Florida Education Finance Program,
3 and the amount allocated for each school district shall not be
4 recalculated during the year. These funds shall be used to
5 provide special education and related services for exceptional
6 students.
7 (f) Supplemental academic instruction; categorical
8 fund.--
9 1. There is created a categorical fund to provide
10 supplemental academic instruction to students in kindergarten
11 through grade 12. This paragraph may be cited as the
12 "Supplemental Academic Instruction Categorical Fund."
13 2. Categorical funds for supplemental academic
14 instruction shall be allocated annually to each school
15 district in the amount provided in the General Appropriations
16 Act. These funds shall be in addition to the funds
17 appropriated on the basis of FTE student membership in the
18 Florida Education Finance Program and shall be included in the
19 total potential funds of each district. These funds shall be
20 used to provide supplemental academic instruction to students
21 enrolled in the K-12 program. Supplemental instruction
22 strategies may include, but are not limited to: modified
23 curriculum, reading instruction, after-school instruction,
24 tutoring, mentoring, class size reduction, extended school
25 year, intensive skills development in summer school, and other
26 methods for improving student achievement. Supplemental
27 instruction may be provided to a student in any manner and at
28 any time during or beyond the regular 180-day term identified
29 by the school as being the most effective and efficient way to
30 best help that student progress from grade to grade and to
31 graduate.
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1 3. Effective with the 1999-2000 fiscal year, funding
2 on the basis of FTE membership beyond the 180-day regular term
3 shall be provided in the FEFP only for students enrolled in
4 juvenile justice education programs. Funding for instruction
5 beyond the regular 180-day school year for all other K-12
6 students shall be provided through the supplemental academic
7 instruction categorical fund and other state, federal, and
8 local fund sources with ample flexibility for schools to
9 provide supplemental instruction to assist students in
10 progressing from grade to grade and graduating.
11 4. The Florida State University School, as a
12 developmental research school, is authorized to expend from
13 its FEFP or Lottery Enhancement Trust Fund allocation the cost
14 to the student of remediation in reading, writing, or
15 mathematics for any graduate who requires remediation at a
16 postsecondary educational institution.
17 5. Beginning in the 1999-2000 school year, dropout
18 prevention programs as defined in ss. 1003.52, 1003.53(1)(a),
19 (b), and (c), and 1003.54 shall be included in group 1
20 programs under subparagraph (d)3.
21 (g) Education for speakers of other languages.--A
22 school district shall be eligible to report full-time
23 equivalent student membership in the ESOL program in the
24 Florida Education Finance Program provided the following
25 conditions are met:
26 1. The school district has a plan approved by the
27 Department of Education.
28 2. The eligible student is identified and assessed as
29 limited English proficient based on assessment criteria.
30 3.a. An eligible student may be reported for funding
31 in the ESOL program for a base period of 3 years. However, a
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1 student whose English competency does not meet the criteria
2 for proficiency after 3 years in the ESOL program may be
3 reported for a fourth, fifth, and sixth year of funding,
4 provided his or her limited English proficiency is assessed
5 and properly documented prior to his or her enrollment in each
6 additional year beyond the 3-year base period.
7 b. If a student exits the program and is later
8 reclassified as limited English proficient, the student may be
9 reported in the ESOL program for funding for an additional
10 year, or extended annually for a period not to exceed a total
11 of 6 years pursuant to this paragraph, based on an annual
12 evaluation of the student's status.
13 4. An eligible student may be reported for funding in
14 the ESOL program for membership in ESOL instruction in English
15 and ESOL instruction or home language instruction in the basic
16 subject areas of mathematics, science, social studies, and
17 computer literacy.
18 (h) Small, isolated high schools.--Districts which
19 levy the maximum nonvoted discretionary millage, exclusive of
20 millage for capital outlay purposes levied pursuant to s.
21 1011.71(2), may calculate full-time equivalent students for
22 small, isolated high schools by multiplying the number of
23 unweighted full-time equivalent students times 2.75; provided
24 the percentage of students at such school passing both parts
25 of the high school competency test, as defined by law and
26 rule, has been equal to or higher than such percentage for the
27 state or district, whichever is greater. For the purpose of
28 this section, the term "small, isolated high school" means any
29 high school which is located no less than 28 miles by the
30 shortest route from another high school; which has been
31 serving students primarily in basic studies provided by
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1 sub-subparagraphs (c)1.b. and c. and may include subparagraph
2 (c)4.; and which has a membership of no more than 100
3 students, but no fewer than 28 students, in grades 9 through
4 12.
5 (i) Calculation of full-time equivalent membership
6 with respect to instruction from community colleges or state
7 universities.--Students enrolled in community college or
8 university dual enrollment instruction pursuant to s. 1007.271
9 may be included in calculations of full-time equivalent
10 student memberships for basic programs for grades 9 through 12
11 by a district school board. Such students may also be
12 calculated as the proportional shares of full-time equivalent
13 enrollments they generate for the community college or
14 university conducting the dual enrollment instruction. Early
15 admission students shall be considered dual enrollments for
16 funding purposes. Students may be enrolled in dual enrollment
17 instruction provided by an eligible independent college or
18 university and may be included in calculations of full-time
19 equivalent student memberships for basic programs for grades 9
20 through 12 by a district school board. However, those
21 provisions of law which exempt dual enrolled and early
22 admission students from payment of instructional materials and
23 tuition and fees, including laboratory fees, shall not apply
24 to students who select the option of enrolling in an eligible
25 independent institution. An independent college or university
26 which is located and chartered in Florida, is not for profit,
27 is accredited by the Commission on Colleges of the Southern
28 Association of Colleges and Schools or the Accrediting Council
29 for Independent Colleges and Schools, and which confers
30 degrees as defined in s. 1005.02 shall be eligible for
31 inclusion in the dual enrollment or early admission program.
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1 Students enrolled in dual enrollment instruction shall be
2 exempt from the payment of tuition and fees, including
3 laboratory fees. No student enrolled in college credit
4 mathematics or English dual enrollment instruction shall be
5 funded as a dual enrollment unless the student has
6 successfully completed the relevant section of the entry-level
7 examination required pursuant to s. 1008.30.
8 (j) Coenrollment.--If a high school student wishes to
9 earn high school credits from a community college and enrolls
10 in one or more adult secondary education courses at the
11 community college, the community college shall be reimbursed
12 for the costs incurred because of the high school student's
13 coenrollment as provided in the General Appropriations Act.
14 (k) Instruction in exploratory career
15 education.--Students in grades 7 through 12 who are enrolled
16 for more than four semesters in exploratory career education
17 may not be counted as full-time equivalent students for this
18 instruction.
19 (l) Calculation of additional full-time equivalent
20 membership based on international baccalaureate examination
21 scores of students.--A value of 0.24 full-time equivalent
22 student membership shall be calculated for each student
23 enrolled in an international baccalaureate course who receives
24 a score of 4 or higher on a subject examination. A value of
25 0.3 full-time equivalent student membership shall be
26 calculated for each student who receives an international
27 baccalaureate diploma. Such value shall be added to the total
28 full-time equivalent student membership in basic programs for
29 grades 9 through 12 in the subsequent fiscal year. The school
30 district shall distribute to each classroom teacher who
31 provided international baccalaureate instruction:
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1 1. A bonus in the amount of $50 for each student
2 taught by the International Baccalaureate teacher in each
3 international baccalaureate course who receives a score of 4
4 or higher on the international baccalaureate examination.
5 2. An additional bonus of $500 to each International
6 Baccalaureate teacher in a school designated performance grade
7 category "D" or "F" who has at least one student scoring 4 or
8 higher on the international baccalaureate examination,
9 regardless of the number of classes taught or of the number of
10 students scoring a 4 or higher on the international
11 baccalaureate examination.
12
13 Bonuses awarded to a teacher according to this paragraph shall
14 not exceed $2,000 in any given school year and shall be in
15 addition to any regular wage or other bonus the teacher
16 received or is scheduled to receive.
17 (m) Calculation of additional full-time equivalent
18 membership based on Advanced International Certificate of
19 Education examination scores of students.--A value of 0.24
20 full-time equivalent student membership shall be calculated
21 for each student enrolled in a full-credit Advanced
22 International Certificate of Education course who receives a
23 score of 2 or higher on a subject examination. A value of 0.12
24 full-time equivalent student membership shall be calculated
25 for each student enrolled in a half-credit Advanced
26 International Certificate of Education course who receives a
27 score of 1 or higher on a subject examination. A value of 0.3
28 full-time equivalent student membership shall be calculated
29 for each student who received an Advanced International
30 Certificate of Education diploma. Such value shall be added to
31 the total full-time equivalent student membership in basic
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1 programs for grades 9 through 12 in the subsequent fiscal
2 year. The school district shall distribute to each classroom
3 teacher who provided Advanced International Certificate of
4 Education instruction:
5 1. A bonus in the amount of $50 for each student
6 taught by the Advanced International Certificate of Education
7 teacher in each full-credit Advanced International Certificate
8 of Education course who receives a score of 2 or higher on the
9 Advanced International Certificate of Education examination. A
10 bonus in the amount of $25 for each student taught by the
11 Advanced International Certificate of Education teacher in
12 each half-credit Advanced International Certificate of
13 Education course who receives a score of 1 or higher on the
14 Advanced International Certificate of Education examination.
15 2. An additional bonus of $500 to each Advanced
16 International Certificate of Education teacher in a school
17 designated performance grade category "D" or "F" who has at
18 least one student scoring 2 or higher on the full-credit
19 Advanced International Certificate of Education examination,
20 regardless of the number of classes taught or of the number of
21 students scoring a 2 or higher on the full-credit Advanced
22 International Certificate of Education examination.
23 3. Additional bonuses of $250 each to teachers of
24 half-credit Advanced International Certificate of Education
25 classes in a school designated performance grade category "D"
26 or "F" which has at least one student scoring a 1 or higher on
27 the half-credit Advanced International Certificate of
28 Education examination in that class. The maximum additional
29 bonus for a teacher awarded in accordance with this
30 subparagraph shall not exceed $500 in any given school year.
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1 Teachers receiving an award under subparagraph 2. are not
2 eligible for a bonus under this subparagraph.
3
4 Bonuses awarded to a teacher according to this paragraph shall
5 not exceed $2,000 in any given school year and shall be in
6 addition to any regular wage or other bonus the teacher
7 received or is scheduled to receive.
8 (n) Calculation of additional full-time equivalent
9 membership based on college board advanced placement scores of
10 students.--A value of 0.24 full-time equivalent student
11 membership shall be calculated for each student in each
12 advanced placement course who receives a score of 3 or higher
13 on the College Board Advanced Placement Examination for the
14 prior year and added to the total full-time equivalent student
15 membership in basic programs for grades 9 through 12 in the
16 subsequent fiscal year. Each district must allocate at least
17 80 percent of the funds provided to the district for advanced
18 placement instruction, in accordance with this paragraph, to
19 the high school that generates the funds. The school district
20 shall distribute to each classroom teacher who provided
21 advanced placement instruction:
22 1. A bonus in the amount of $50 for each student
23 taught by the Advanced Placement teacher in each advanced
24 placement course who receives a score of 3 or higher on the
25 College Board Advanced Placement Examination.
26 2. An additional bonus of $500 to each Advanced
27 Placement teacher in a school designated performance grade
28 category "D" or "F" who has at least one student scoring 3 or
29 higher on the College Board Advanced Placement Examination,
30 regardless of the number of classes taught or of the number of
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1 students scoring a 3 or higher on the College Board Advanced
2 Placement Examination.
3
4 Bonuses awarded to a teacher according to this paragraph shall
5 not exceed $2,000 in any given school year and shall be in
6 addition to any regular wage or other bonus the teacher
7 received or is scheduled to receive.
8 (o) Year-round-school programs.--The Commissioner of
9 Education is authorized to adjust student eligibility
10 definitions, funding criteria, and reporting requirements of
11 statutes and rules in order that year-round-school programs
12 may achieve equivalent application of funding requirements
13 with non-year-round-school programs.
14 (p) Extended-school-year program.--It is the intent of
15 the Legislature that students be provided additional
16 instruction by extending the school year to 210 days or more.
17 Districts may apply to the Commissioner of Education for funds
18 to be used in planning and implementing an
19 extended-school-year program. The Department of Education
20 shall recommend to the Legislature the policies necessary for
21 full implementation of an extended school year.
22 (q) Determination of the basic amount for current
23 operation.--The basic amount for current operation to be
24 included in the Florida Education Finance Program for
25 kindergarten through grade 12 for each district shall be the
26 product of the following:
27 1. The full-time equivalent student membership in each
28 program, multiplied by
29 2. The cost factor for each program, adjusted for the
30 maximum as provided by paragraph (c), multiplied by
31 3. The base student allocation.
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1 (r) Computation for funding through the Florida
2 Education Finance Program.--The State Board of Education may
3 adopt rules establishing programs and courses for which the
4 student may earn credit toward high school graduation.
5 (2) DETERMINATION OF DISTRICT COST DIFFERENTIALS.--The
6 Commissioner of Education shall annually compute for each
7 district the current year's district cost differential. The
8 district cost differential shall be calculated by adding each
9 district's price level index as published in the Florida Price
10 Level Index for the most recent 3 years and dividing the
11 resulting sum by 3. The result for each district shall be
12 multiplied by 0.008 and to the resulting product shall be
13 added 0.200; the sum thus obtained shall be the cost
14 differential for that district for that year.
15 (2)(3) INSERVICE EDUCATIONAL PERSONNEL TRAINING
16 EXPENDITURE.--Of the amount computed in subsection subsections
17 (1) and (2), a percentage of the base student allocation per
18 full-time equivalent student or other funds shall be expended
19 for educational training programs as determined by the
20 district school board as provided in s. 1012.98.
21 (3)(4) COMPUTATION OF DISTRICT REQUIRED LOCAL
22 EFFORT.--The Legislature shall prescribe the aggregate
23 required local effort for all school districts collectively as
24 an item in the General Appropriations Act for each fiscal
25 year. The amount that each district shall provide annually
26 toward the cost of the Florida Education Finance Program for
27 kindergarten through grade 12 programs shall be calculated as
28 follows:
29 (a) Estimated taxable value calculations.--
30 1.a. Not later than 2 working days prior to July 19,
31 the Department of Revenue shall certify to the Commissioner of
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1 Education its most recent estimate of the taxable value for
2 school purposes in each school district and the total for all
3 school districts in the state for the current calendar year
4 based on the latest available data obtained from the local
5 property appraisers. Not later than July 19, the Commissioner
6 of Education shall compute a millage rate, rounded to the next
7 highest one one-thousandth of a mill, which, when applied to
8 95 percent of the estimated state total taxable value for
9 school purposes, would generate the prescribed aggregate
10 required local effort for that year for all districts. The
11 Commissioner of Education shall certify to each district
12 school board the millage rate, computed as prescribed in this
13 subparagraph, as the minimum millage rate necessary to provide
14 the district required local effort for that year.
15 b. The General Appropriations Act shall direct the
16 computation of the statewide adjusted aggregate amount for
17 required local effort for all school districts collectively
18 from ad valorem taxes to ensure that no school district's
19 revenue from required local effort millage will produce more
20 than 90 percent of the district's total Florida Education
21 Finance Program calculation, and the adjustment of the
22 required local effort millage rate of each district that
23 produces more than 90 percent of its total Florida Education
24 Finance Program entitlement to a level that will produce only
25 90 percent of its total Florida Education Finance Program
26 entitlement in the July calculation.
27 2. As revised data are received from property
28 appraisers, the Department of Revenue shall amend the
29 certification of the estimate of the taxable value for school
30 purposes. The Commissioner of Education, in administering the
31
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1 provisions of subparagraph (8)(9)(a)2., shall use the most
2 recent taxable value for the appropriate year.
3 (b) Final calculation.--
4 1. The Department of Revenue shall, upon receipt of
5 the official final assessed value of property from each of the
6 property appraisers, certify to the Commissioner of Education
7 the taxable value total for school purposes in each school
8 district, subject to the provisions of paragraph (d). The
9 commissioner shall use the official final taxable value for
10 school purposes for each school district in the final
11 calculation of the annual Florida Education Finance Program
12 allocations.
13 2. For the purposes of this paragraph, the official
14 final taxable value for school purposes shall be the taxable
15 value for school purposes on which the tax bills are computed
16 and mailed to the taxpayers, adjusted to reflect final
17 administrative actions of value adjustment boards and judicial
18 decisions pursuant to part I of chapter 194. By September 1 of
19 each year, the Department of Revenue shall certify to the
20 commissioner the official prior year final taxable value for
21 school purposes. For each county that has not submitted a
22 revised tax roll reflecting final value adjustment board
23 actions and final judicial decisions, the Department of
24 Revenue shall certify the most recent revision of the official
25 taxable value for school purposes. The certified value shall
26 be the final taxable value for school purposes, and no further
27 adjustments shall be made, except those made pursuant to
28 subparagraph (8)(9)(a)2.
29 (c) Equalization of required local effort.--
30 1. The Department of Revenue shall include with its
31 certifications provided pursuant to paragraph (a) its most
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1 recent determination of the assessment level of the prior
2 year's assessment roll for each county and for the state as a
3 whole.
4 2. The Commissioner of Education shall adjust the
5 required local effort millage of each district for the current
6 year, computed pursuant to paragraph (a), as follows:
7 a. The equalization factor for the prior year's
8 assessment roll of each district shall be multiplied by 95
9 percent of the taxable value for school purposes shown on that
10 roll and by the prior year's required local-effort millage,
11 exclusive of any equalization adjustment made pursuant to this
12 paragraph. The dollar amount so computed shall be the
13 additional required local effort for equalization for the
14 current year.
15 b. Such equalization factor shall be computed as the
16 quotient of the prior year's assessment level of the state as
17 a whole divided by the prior year's assessment level of the
18 county, from which quotient shall be subtracted 1.
19 c. The dollar amount of additional required local
20 effort for equalization for each district shall be converted
21 to a millage rate, based on 95 percent of the current year's
22 taxable value for that district, and added to the required
23 local effort millage determined pursuant to paragraph (a).
24 3. Notwithstanding the limitations imposed pursuant to
25 s. 1011.71(1), the total required local-effort millage,
26 including additional required local effort for equalization,
27 shall be an amount not to exceed 10 minus the maximum millage
28 allowed as nonvoted discretionary millage, exclusive of
29 millage authorized pursuant to s. 1011.71(2). Nothing herein
30 shall be construed to allow a millage in excess of that
31 authorized in s. 9, Art. VII of the State Constitution.
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1 4. For the purposes of this chapter, the term
2 "assessment level" means the value-weighted mean assessment
3 ratio for the county or state as a whole, as determined
4 pursuant to s. 195.096, or as subsequently adjusted. In the
5 event a court has adjudicated that the department failed to
6 establish an accurate estimate of an assessment level of a
7 county and recomputation resulting in an accurate estimate
8 based upon the evidence before the court was not possible,
9 that county shall be presumed to have an assessment level
10 equal to that of the state as a whole.
11 5. If, in the prior year, taxes were levied against an
12 interim assessment roll pursuant to s. 193.1145, the
13 assessment level and prior year's nonexempt assessed valuation
14 used for the purposes of this paragraph shall be those of the
15 interim assessment roll.
16 (d) Exclusion.--
17 1. In those instances in which:
18 a. There is litigation either attacking the authority
19 of the property appraiser to include certain property on the
20 tax assessment roll as taxable property or contesting the
21 assessed value of certain property on the tax assessment roll,
22 and
23 b. The assessed value of the property in contest
24 involves more than 6 percent of the total nonexempt assessment
25 roll, the plaintiff shall provide to the district school board
26 of the county in which the property is located and to the
27 Department of Education a certified copy of the petition and
28 receipt for the good faith payment at the time they are filed
29 with the court.
30 2. For purposes of computing the required local effort
31 for each district affected by such petition, the Department of
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1 Education shall exclude from the district's total nonexempt
2 assessment roll the assessed value of the property in contest
3 and shall add the amount of the good faith payment to the
4 district's required local effort.
5 (e) Recomputation.--Following final adjudication of
6 any litigation on the basis of which an adjustment in taxable
7 value was made pursuant to paragraph (d), the department shall
8 recompute the required local effort for each district for each
9 year affected by such adjustments, utilizing taxable values
10 approved by the court, and shall adjust subsequent allocations
11 to such districts accordingly.
12 (4)(5) CATEGORICAL FUNDS.--
13 (a) In addition to the basic amount for current
14 operations for the FEFP as determined in subsection (1), the
15 Legislature may appropriate categorical funding for specified
16 programs, activities, or purposes.
17 (b) If a district school board finds and declares in a
18 resolution adopted at a regular meeting of the school board
19 that the funds received for any of the following categorical
20 appropriations are urgently needed to maintain school board
21 specified academic classroom instruction, the school board may
22 consider and approve an amendment to the school district
23 operating budget transferring the identified amount of the
24 categorical funds to the appropriate account for expenditure:
25 1. Funds for student transportation.
26 2. Funds for in-service educational personnel
27 training.
28 3. Funds for safe schools.
29 4. Funds for public school technology.
30 5. Funds for supplemental academic instruction.
31
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1 (c) Each district school board shall include in its
2 annual financial report to the Department of Education the
3 amount of funds the school board transferred from each of the
4 categorical funds identified in this subsection and the
5 specific academic classroom instruction for which the
6 transferred funds were expended. The Department of Education
7 shall provide instructions and specify the format to be used
8 in submitting this required information as a part of the
9 district annual financial report.
10 (5)(6) DETERMINATION OF SPARSITY SUPPLEMENT.--
11 (a) Annually, in an amount to be determined by the
12 Legislature through the General Appropriations Act, there
13 shall be added to the basic amount for current operation of
14 the FEFP qualified districts a sparsity supplement which shall
15 be computed as follows:
16
17 1101.8918
18 Sparsity Factor = 2700 + district - 0.1101
19 sparsity
20 index
21
22 except that districts with a sparsity index of 1,000 or less
23 shall be computed as having a sparsity index of 1,000, and
24 districts having a sparsity index of 7,308 and above shall be
25 computed as having a sparsity factor of zero. A qualified
26 district's full-time equivalent student membership shall equal
27 or be less than that prescribed annually by the Legislature in
28 the appropriations act. The amount prescribed annually by the
29 Legislature shall be no less than 17,000, but no more than
30 24,000.
31
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1 (b) The district sparsity index shall be computed by
2 dividing the total number of full-time equivalent students in
3 all programs in the district by the number of senior high
4 school centers in the district, not in excess of three, which
5 centers are approved as permanent centers by a survey made by
6 the Department of Education.
7 (c) Each district's allocation of sparsity supplement
8 funds shall be adjusted in the following manner:
9 1. A maximum discretionary levy per FTE value for each
10 district shall be calculated by dividing the value of each
11 district's maximum discretionary levy by its FTE student
12 count;
13 2. A state average discretionary levy value per FTE
14 shall be calculated by dividing the total maximum
15 discretionary levy value for all districts by the state total
16 FTE student count;
17 3. For districts that have a levy value per FTE as
18 calculated in subparagraph 1. higher than the state average
19 calculated in subparagraph 2., a sparsity wealth adjustment
20 shall be calculated as the product of the difference between
21 the state average levy value per FTE calculated in
22 subparagraph 2. and the district's levy value per FTE
23 calculated in subparagraph 1. and the district's FTE student
24 count and -1;
25 4. Each district's sparsity supplement allocation
26 shall be calculated by adding the amount calculated as
27 specified in paragraphs (a) and (b) and the wealth adjustment
28 amount calculated in this paragraph.
29 (6)(7) DECLINE IN FULL-TIME EQUIVALENT STUDENTS.--In
30 those districts where there is a decline between prior year
31 and current year unweighted FTE students, 50 percent of the
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1 decline in the unweighted FTE students shall be multiplied by
2 the prior year calculated FEFP per unweighted FTE student and
3 shall be added to the allocation for that district. For this
4 purpose, the calculated FEFP shall be computed by multiplying
5 the weighted FTE students by the base student allocation and
6 then by the district cost differential. If a district
7 transfers a program to another institution not under the
8 authority of the district's school board, including a charter
9 technical career center, the decline is to be multiplied by a
10 factor of 0.15.
11 (7)(8) QUALITY ASSURANCE GUARANTEE.--The Legislature
12 may annually in the General Appropriations Act determine a
13 percentage increase in funds per K-12 unweighted FTE as a
14 minimum guarantee to each school district. The guarantee shall
15 be calculated from prior year base funding per unweighted FTE
16 student which shall include the adjusted FTE dollars as
17 provided in subsection (8)(9), quality guarantee funds, and
18 actual nonvoted discretionary local effort from taxes. From
19 the base funding per unweighted FTE, the increase shall be
20 calculated for the current year. The current year funds from
21 which the guarantee shall be determined shall include the
22 adjusted FTE dollars as provided in subsection (8)(9) and
23 potential nonvoted discretionary local effort from taxes. A
24 comparison of current year funds per unweighted FTE to prior
25 year funds per unweighted FTE shall be computed. For those
26 school districts which have less than the legislatively
27 assigned percentage increase, funds shall be provided to
28 guarantee the assigned percentage increase in funds per
29 unweighted FTE student. Should appropriated funds be less than
30 the sum of this calculated amount for all districts, the
31 commissioner shall prorate each district's allocation. This
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1 provision shall be implemented to the extent specifically
2 funded.
3 (8)(9) TOTAL ALLOCATION OF STATE FUNDS TO EACH
4 DISTRICT FOR CURRENT OPERATION.--The total annual state
5 allocation to each district for current operation for the FEFP
6 shall be distributed periodically in the manner prescribed in
7 the General Appropriations Act.
8 (a) The basic amount for current operation for the
9 FEFP as determined in subsection (1), multiplied by the
10 district cost differential factor as determined in subsection
11 (2), plus the amounts provided for categorical components
12 within the FEFP, plus the amount for the sparsity supplement
13 as determined in subsection (5)(6), the decline in full-time
14 equivalent students as determined in subsection (6)(7), and
15 the quality assurance guarantee as determined in subsection
16 (7)(8), less the required local effort as determined in
17 subsection (3)(4). If the funds appropriated for the purpose
18 of funding the total amount for current operation as provided
19 in this paragraph are not sufficient to pay the state
20 requirement in full, the department shall prorate the
21 available state funds to each district in the following
22 manner:
23 1. Determine the percentage of proration by dividing
24 the sum of the total amount for current operation, as provided
25 in this paragraph for all districts collectively, and the
26 total district required local effort into the sum of the state
27 funds available for current operation and the total district
28 required local effort.
29 2. Multiply the percentage so determined by the sum of
30 the total amount for current operation as provided in this
31
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1 paragraph and the required local effort for each individual
2 district.
3 3. From the product of such multiplication, subtract
4 the required local effort of each district; and the remainder
5 shall be the amount of state funds allocated to the district
6 for current operation.
7 (b) The amount thus obtained shall be the net annual
8 allocation to each school district. However, if it is
9 determined that any school district received an
10 underallocation or overallocation for any prior year because
11 of an arithmetical error, assessment roll change, full-time
12 equivalent student membership error, or any allocation error
13 revealed in an audit report, the allocation to that district
14 shall be appropriately adjusted. If the Department of
15 Education audit adjustment recommendation is based upon
16 controverted findings of fact, the Commissioner of Education
17 is authorized to establish the amount of the adjustment based
18 on the best interests of the state.
19 (c) The amount thus obtained shall represent the net
20 annual state allocation to each district; however,
21 notwithstanding any of the provisions herein, each district
22 shall be guaranteed a minimum level of funding in the amount
23 and manner prescribed in the General Appropriations Act.
24 Section 2. Subsection (2) of section 1011.68, Florida
25 Statutes, is amended to read:
26 1011.68 Funds for student transportation.--The annual
27 allocation to each district for transportation to public
28 school programs, including charter schools as provided in s.
29 1002.33(17)(b), of students in membership in kindergarten
30 through grade 12 and in migrant and exceptional student
31 programs below kindergarten shall be determined as follows:
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1 (2) The allocation for each district shall be
2 calculated annually in accordance with the following formula:
3
4 T = B + EX. The elements of this formula are defined as
5 follows: T is the total dollar allocation for transportation.
6 B is the base transportation dollar allocation prorated by an
7 adjusted student membership count. The adjusted membership
8 count shall be derived from a multiplicative index function in
9 which the base student membership is adjusted by multiplying
10 it by index numbers that individually account for the impact
11 of the price level index, average bus occupancy, and the
12 extent of rural population in the district. EX is the base
13 transportation dollar allocation for disabled students
14 prorated by an adjusted disabled student membership count. The
15 base transportation dollar allocation for disabled students is
16 the total state base disabled student membership count
17 weighted for increased costs associated with transporting
18 disabled students and multiplying it by the prior year's
19 average per student cost for transportation. The adjusted
20 disabled student membership count shall be derived from a
21 multiplicative index function in which the weighted base
22 disabled student membership is adjusted by multiplying it by
23 index numbers that individually account for the impact of the
24 price level index, average bus occupancy, and the extent of
25 rural population in the district. Each adjustment factor shall
26 be designed to affect the base allocation by no more or less
27 than 10 percent.
28 Section 3. Paragraph (a) of subsection (1) of section
29 110.1228, Florida Statutes, is amended to read:
30
31
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1 110.1228 Participation by small counties, small
2 municipalities, and district school boards located in small
3 counties.--
4 (1) As used in this section, the term:
5 (a) "District school board" means a district school
6 board located in a small county or a district school board
7 that receives funding pursuant to s. 1011.62(5) s. 1011.62(6).
8 Section 4. Subsection (6) of section 213.053, Florida
9 Statutes, is amended to read:
10 213.053 Confidentiality and information sharing.--
11 (6) Any information received by the Department of
12 Revenue in connection with the administration of taxes,
13 including, but not limited to, information contained in
14 returns, reports, accounts, or declarations filed by persons
15 subject to tax, shall be made available by the department to
16 the Auditor General or his or her authorized agent, the
17 director of the Office of Program Policy Analysis and
18 Government Accountability or his or her authorized agent, the
19 Chief Financial Officer or his or her authorized agent, the
20 Director of the Office of Insurance Regulation of the
21 Financial Services Commission or his or her authorized agent,
22 or a property appraiser or tax collector or their authorized
23 agents pursuant to s. 195.084(1), in the performance of their
24 official duties, or to designated employees of the Department
25 of Education solely for determination of each school
26 district's price level index pursuant to s. 1011.62(2);
27 however, no information may not shall be disclosed to the
28 Auditor General or his or her authorized agent, the director
29 of the Office of Program Policy Analysis and Government
30 Accountability or his or her authorized agent, the Chief
31 Financial Officer or his or her authorized agent, the Director
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1 of the Office of Insurance Regulation or his or her authorized
2 agent, or to a property appraiser or tax collector or their
3 authorized agents, or to designated employees of the
4 Department of Education if such disclosure is prohibited by
5 federal law. The Auditor General or his or her authorized
6 agent, the director of the Office of Program Policy Analysis
7 and Government Accountability or his or her authorized agent,
8 the Chief Financial Officer or his or her authorized agent,
9 the Director of the Office of Insurance Regulation or his or
10 her authorized agent, and the property appraiser or tax
11 collector and their authorized agents are, or designated
12 employees of the Department of Education shall be subject to
13 the same requirements of confidentiality and the same
14 penalties for violation of the requirements as the department.
15 For the purpose of this subsection, "designated employees of
16 the Department of Education" means only those employees
17 directly responsible for calculation of price level indices
18 pursuant to s. 1011.62(2). It does not include the supervisors
19 of such employees or any other employees or elected officials
20 within the Department of Education.
21 Section 5. Subsection (7) of section 402.22, Florida
22 Statutes, is amended to read:
23 402.22 Education program for students who reside in
24 residential care facilities operated by the Department of
25 Children and Family Services.--
26 (7) Notwithstanding the provisions of s.
27 1001.42(4)(n), the educational program at the Marianna Sunland
28 Center in Jackson County shall be operated by the Department
29 of Education, either directly or through grants or contractual
30 agreements with other public educational agencies. The annual
31 state allocation to any such agency shall be computed pursuant
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1 to s. 1011.62(1), (2), and (4)(5) and allocated in the amount
2 that would have been provided the local school district in
3 which the residential facility is located.
4 Section 6. Paragraph (a) of subsection (6) of section
5 1002.38, Florida Statutes, is amended to read:
6 1002.38 Opportunity Scholarship Program.--
7 (6) OPPORTUNITY SCHOLARSHIP FUNDING AND PAYMENT.--
8 (a) The maximum opportunity scholarship granted for an
9 eligible student shall be a calculated amount equivalent to
10 the base student allocation in the Florida Education Finance
11 Program multiplied by the appropriate cost factor for the
12 educational program that would have been provided for the
13 student in the district school to which he or she was
14 assigned, multiplied by the district cost differential. In
15 addition, the calculated amount shall include the per-student
16 share of instructional materials funds, technology funds, and
17 other categorical funds as provided for this purpose in the
18 General Appropriations Act.
19 Section 7. Paragraph (a) of subsection (6) of section
20 1002.39, Florida Statutes, is amended to read:
21 1002.39 The John M. McKay Scholarships for Students
22 with Disabilities Program.--There is established a program
23 that is separate and distinct from the Opportunity Scholarship
24 Program and is named the John M. McKay Scholarships for
25 Students with Disabilities Program, pursuant to this section.
26 (6) SCHOLARSHIP FUNDING AND PAYMENT.--
27 (a)1. The maximum scholarship granted for an eligible
28 student with disabilities shall be a calculated amount
29 equivalent to the base student allocation in the Florida
30 Education Finance Program multiplied by the appropriate cost
31 factor for the educational program that would have been
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1 provided for the student in the district school to which he or
2 she was assigned, multiplied by the district cost
3 differential.
4 2. In addition, a share of the guaranteed allocation
5 for exceptional students shall be determined and added to the
6 calculated amount. The calculation shall be based on the
7 methodology and the data used to calculate the guaranteed
8 allocation for exceptional students for each district in
9 chapter 2000-166, Laws of Florida. Except as provided in
10 subparagraph 3., the calculation shall be based on the
11 student's grade, matrix level of services, and the difference
12 between the 2000-2001 basic program and the appropriate level
13 of services cost factor, multiplied by the 2000-2001 base
14 student allocation and the 2000-2001 district cost
15 differential for the sending district. Also, the calculated
16 amount shall include the per-student share of supplemental
17 academic instruction funds, instructional materials funds,
18 technology funds, and other categorical funds as provided for
19 such purposes in the General Appropriations Act.
20 3. Until the school district completes the matrix
21 required by paragraph (3)(b), the calculation shall be based
22 on the matrix that assigns the student to support level I of
23 service as it existed prior to the 2000-2001 school year.
24 When the school district completes the matrix, the amount of
25 the payment shall be adjusted as needed.
26 Section 8. Paragraph (a) of subsection (6) of section
27 1004.75, Florida Statutes, is amended to read:
28 1004.75 Training school consolidation pilot
29 projects.--
30 (6) FUNDING.--The Department of Education shall shift
31 funds generated by students in the pilot training centers
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1 established by this section, including workforce development
2 recurring and nonrecurring funds, from the appropriate school
3 district to the respective community college. The community
4 college shall qualify for future facilities funding upon
5 transfer of the facility.
6 (a) Consistent with s. 1011.62(6) s. 1011.62(7),
7 school districts that transfer programs will receive an amount
8 equal to 15 percent of the funding generated for the program
9 under the FEFP in 1996-1997.
10 Section 9. Paragraph (a) of subsection (2) and
11 paragraph (b) of subsection (3) of section 1010.20, Florida
12 Statutes, are amended to read:
13 1010.20 Cost accounting and reporting for school
14 districts.--
15 (2) COST REPORTING.--
16 (a) Each district shall report on a district-aggregate
17 basis expenditures for inservice training pursuant to s.
18 1011.62(2) s. 1011.62(3) and for categorical programs as
19 provided in s. 1011.62(4) s. 1011.62(5).
20 (3) PROGRAM EXPENDITURE REQUIREMENTS.--
21 (b) Funds for inservice training established in s.
22 1011.62(2) s. 1011.62(3) and for categorical programs
23 established in s. 1011.62(4) s. 1011.62(5) shall be expended
24 for the costs of the identified programs as provided by law
25 and in accordance with the rules of the State Board of
26 Education.
27 Section 10. Subsection (3) of section 1011.02, Florida
28 Statutes, is amended to read:
29 1011.02 District school boards to adopt tentative
30 budget.--
31
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1 (3) The proposed budget shall include an amount for
2 local required effort for current operation, in accordance
3 with the requirements of s. 1011.62(3) s. 1011.62(4).
4 Section 11. Subsections (1) and (4) of section
5 1011.71, Florida Statutes, are amended to read:
6 1011.71 District school tax.--
7 (1) If the district school tax is not provided in the
8 General Appropriations Act or the substantive bill
9 implementing the General Appropriations Act, each district
10 school board desiring to participate in the state allocation
11 of funds for current operation as prescribed by s. 1011.62(8)
12 s. 1011.62(9) shall levy on the taxable value for school
13 purposes of the district, exclusive of millage voted under the
14 provisions of s. 9(b) or s. 12, Art. VII of the State
15 Constitution, a millage rate not to exceed the amount
16 certified by the commissioner as the minimum millage rate
17 necessary to provide the district required local effort for
18 the current year, pursuant to s. 1011.62(3)(a)1. s.
19 1011.62(4)(a)1. In addition to the required local effort
20 millage levy, each district school board may levy a nonvoted
21 current operating discretionary millage. The Legislature shall
22 prescribe annually in the appropriations act the maximum
23 amount of millage a district may levy. The millage rate
24 prescribed shall exceed zero mills but shall not exceed the
25 lesser of 1.6 mills or 25 percent of the millage which is
26 required pursuant to s. 1011.62(3) s. 1011.62(4), exclusive of
27 millage levied pursuant to subsection (2).
28 (4) Section 1011.62(3)(a)1. may not Nothing in s.
29 1011.62(4)(a)1. shall in any way be construed to increase the
30 maximum school millage levies as provided for in subsection
31 (1).
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1 Section 12. Section 1012.44, Florida Statutes, is
2 amended to read:
3 1012.44 Qualifications for certain persons providing
4 speech-language services.--The State Board of Education shall
5 adopt rules for speech-language services to school districts
6 that qualify for the sparsity supplement as described in s.
7 1011.62(5) s. 1011.62(6). These services may be provided by
8 baccalaureate degree level persons for a period of 3 years.
9 The rules shall authorize the delivery of speech-language
10 services by baccalaureate degree level persons under the
11 direction of a certified speech-language pathologist with a
12 master's degree or higher. By October 1, 2003, these rules
13 shall be reviewed by the State Board of Education.
14 Section 13. Subsection (2) of section 1012.64, Florida
15 Statutes, is amended to read:
16 1012.64 Sabbatical leave.--
17 (2) Funds, not to exceed 25 percent, of the district's
18 allocation for inservice training under s. 1011.62(2) s.
19 1011.62(3) or other district funds may be expended in order to
20 fulfill the provisions of this section, provided that the
21 district allocates $5 of district funds for each $1 of state
22 inservice training funds expended under this subsection.
23 Section 14. This act shall take effect July 1, 2004.
24
25 *****************************************
26 SENATE SUMMARY
27 Amends provisions relating to funding for school
districts. Deletes the determination of district cost
28 differentials for the purpose of allocating funds to
school districts for the operation of schools. Deletes
29 use of the Florida Price Level Index for the purpose of
allocating funds to school districts for student
30 transportation.
31
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