CS for CS for SB 6-A                             First Engrossed
       
       
       
       
       
       
       
       
       20096Ae1
       
    1                        A bill to be entitled                      
    2         An act relating to education funding; amending s.
    3         1001.395, F.S.; providing for district school members
    4         to reduce their salary rate on a voluntary basis;
    5         amending ss. 1001.42 and 1001.50, F.S.; prohibiting a
    6         district school board from entering into an employment
    7         contract that provides for payment of an amount
    8         greater than 1 year of an employee's or
    9         superintendent's annual salary for termination, buy
   10         out, or other type of settlement; amending s. 1002.53,
   11         F.S., relating to the Voluntary Prekindergarten
   12         Education Program; conforming provisions to changes
   13         made by the act; amending s. 1002.61, F.S.; increasing
   14         the number of students authorized for a summer
   15         prekindergarten class; conforming cross-references;
   16         amending s. 1002.63, F.S.; eliminating certain
   17         eligibility requirements for delivering a
   18         prekindergarten program during the school year;
   19         amending s. 1002.71, F.S.; providing for separate base
   20         student allocations for school-year and summer
   21         prekindergarten programs; revising the formula for
   22         calculating and reporting full-time equivalent student
   23         enrollment; providing certain restrictions with
   24         respect to a child who reenrolls in a prekindergarten
   25         program; requiring that certain administrative
   26         procedures be automated; requiring that actions be
   27         taken to reduce paperwork, eliminate the duplication
   28         of reports, and eliminate other duplicative
   29         activities; decreasing the amount that an early
   30         learning coalition may expend for administrative
   31         purposes; amending s. 1002.73, F.S.; revising duties
   32         of the Department of Education, to conform; amending
   33         s. 1006.40, F.S.; waiving, for the adoption cycle of
   34         the 2008-2009 academic year, the requirement that
   35         district school boards purchase instructional
   36         materials in core courses; creating s. 1011.051, F.S.;
   37         requiring that district school boards maintain an
   38         unreserved general fund balance sufficient to address
   39         contingencies; specifying procedures for the district
   40         to follow if the operating budget falls below a
   41         specified percentage of projected general fund
   42         revenues; amending s. 1011.71, F.S.; authorizing the
   43         purchase of certain enterprise resource software
   44         applications with proceeds of the district school tax;
   45         eliminating certain restrictions on the expenditure of
   46         revenues from the district school tax levy; providing
   47         for future expiration of such provisions; amending s.
   48         1013.64, F.S., relating to funds for constructing
   49         educational plant space; conforming provisions;
   50         providing for awards for instructional personnel and
   51         school-based administrators under the Merit Award
   52         Program to be paid only to the extent funded in the
   53         2009-2010 fiscal year; authorizing the Commissioner of
   54         Education to waive the equal-dollar reduction
   55         requirement for expenditures made during a specified
   56         time for property and casualty insurance and for the
   57         audit findings for a specified fiscal year related to
   58         the purchase of software, if the commissioner
   59         determines that a school district acted in good faith;
   60         incorporating by reference certain calculations of the
   61         Florida Education Finance Program for the 2008-2009
   62         fiscal year; providing for contingent retroactive
   63         application of specified provisions of the act;
   64         providing an effective date.
   65         
   66  Be It Enacted by the Legislature of the State of Florida:
   67         
   68         Section 1. Section 1001.395, Florida Statutes, is amended
   69  to read:
   70         1001.395 District school board members; compensation.—
   71         (1) Each member of the district school board shall receive
   72  a base salary, the amounts indicated in this section, based on
   73  the population of the county the district school board member
   74  serves. In addition, compensation shall be made for population
   75  increments over the minimum for each population group, which
   76  shall be determined by multiplying the population in excess of
   77  the minimum for the group times the group rate. The product of
   78  such calculation shall be added to the base salary to determine
   79  the adjusted base salary. The adjusted base salaries of district
   80  school board members shall be increased annually as provided for
   81  in s. 145.19.
   82                                                                      
   83    Pop. Group  County Pop. Range        Base Salary        Group Rate
   84  District school board member salaries negotiated on or after
   85  November of 2006 shall remain in effect up to the date of the
   86  2007-2008 calculation provided pursuant to s. 145.19.
   87         (2)Notwithstanding the provisions of this section or s.
   88  145.19, Florida Statutes, district school board members may
   89  reduce their salary rate on a voluntary basis.
   90         Section 2. Present subsection (25) of section 1001.42,
   91  Florida Statutes, is renumbered as subsection (26), and a new
   92  subsection (25) is added to that section, to read:
   93         1001.42 Powers and duties of district school board.—The
   94  district school board, acting as a board, shall exercise all
   95  powers and perform all duties listed below:
   96         (25)EMPLOYMENT CONTRACTS.—On or after February 1, 2009, a
   97  district school board may not enter into an employment contract
   98  that is funded from state funds and that requires the district
   99  to pay an employee an amount in excess of 1 year of the
  100  employee's annual salary for termination, buy-out, or any other
  101  type of contract settlement.
  102         Section 3. Subsection (2) of section 1001.50, Florida
  103  Statutes, is amended to read:
  104         1001.50 Superintendents employed under Art. IX of the State
  105  Constitution.—
  106         (2) The district school board of each of such districts
  107  shall enter into contracts of employment with the district
  108  school superintendent and shall adopt rules relating to his or
  109  her appointment; however, on or after February 1, 2009, the
  110  district school board may not enter into an employment contract
  111  that is funded from state funds and that requires the district
  112  to pay a superintendent an amount in excess of 1 year of the
  113  superintendent's annual salary for termination, buy-out, or any
  114  other type of contract settlement.
  115         Section 4. Paragraph (c) of subsection (3) of section
  116  1002.53, Florida Statutes, is amended to read:
  117         1002.53 Voluntary Prekindergarten Education Program;
  118  eligibility and enrollment.—
  119         (3) The parent of each child eligible under subsection (2)
  120  may enroll the child in one of the following programs:
  121         (c) A school-year prekindergarten program delivered by a
  122  public school, if offered by a school district that is eligible
  123  under s. 1002.63.
  124  Except as provided in s. 1002.71(4), a child may not enroll in
  125  more than one of these programs.
  126         Section 5. Subsections (4) and (7) of section 1002.61,
  127  Florida Statutes, are amended to read:
  128         1002.61 Summer prekindergarten program delivered by public
  129  schools and private prekindergarten providers.—
  130         (4) Notwithstanding ss. 1002.55(3)(c)1. and 1002.63(4)
  131  1002.63(5), each public school and private prekindergarten
  132  provider must have, for each prekindergarten class, at least one
  133  prekindergarten instructor who:
  134         (a) Is a certified teacher; or
  135         (b) Holds one of the educational credentials specified in
  136  s. 1002.55(4)(a) or (b).
  137  As used in this subsection, the term “certified teacher” means a
  138  teacher holding a valid Florida educator certificate under s.
  139  1012.56 who has the qualifications required by the district
  140  school board to instruct students in the summer prekindergarten
  141  program. In selecting instructional staff for the summer
  142  prekindergarten program, each school district shall give
  143  priority to teachers who have experience or coursework in early
  144  childhood education.
  145         (7) Notwithstanding ss. 1002.55(3)(f) and 1002.63(7)
  146  1002.63(8), each prekindergarten class in the summer
  147  prekindergarten program, regardless of whether the class is a
  148  public school's or private prekindergarten provider's class,
  149  must be composed of at least 4 students but may not exceed 12 10
  150  students beginning with the 2009 summer session. In order to
  151  protect the health and safety of students, each public school or
  152  private prekindergarten provider must also provide appropriate
  153  adult supervision for students at all times. This subsection
  154  does not supersede any requirement imposed on a provider under
  155  ss. 402.301-402.319.
  156         Section 6. Section 1002.63, Florida Statutes, is amended to
  157  read:
  158         1002.63 School-year prekindergarten program delivered by
  159  public schools.—
  160         (1) Each school district eligible under subsection (4) may
  161  administer the Voluntary Prekindergarten Education Program at
  162  the district level for students enrolled under s. 1002.53(3)(c)
  163  in a school-year prekindergarten program delivered by a public
  164  school.
  165         (2) Each school-year prekindergarten program delivered by a
  166  public school must comprise at least 540 instructional hours.
  167         (3) The district school board of each school district
  168  eligible under subsection (4) shall determine which public
  169  schools in the district may are eligible to deliver the
  170  prekindergarten program during the school year.
  171         (4)To be eligible to deliver the prekindergarten program
  172  during the school year, each school district must meet both of
  173  the following requirements:
  174         (a)The district school board must certify to the State
  175  Board of Education that the school district:
  176         1.Has reduced the average class size in each classroom in
  177  accordance with s. 1003.03 and the schedule in s. 1(a), Art. IX
  178  of the State Constitution; and
  179         2.Has sufficient satisfactory educational facilities and
  180  capital outlay funds to continue reducing the average class size
  181  in each classroom in the district's elementary schools for each
  182  year in accordance with the schedule for class size reduction
  183  and to achieve full compliance with the maximum class sizes in
  184  s. 1(a), Art. IX of the State Constitution by the beginning of
  185  the 2010-2011 school year.
  186         (b)The Commissioner of Education must certify to the State
  187  Board of Education that the department has reviewed the school
  188  district's educational facilities, capital outlay funds, and
  189  projected student enrollment and concurs with the district
  190  school board's certification under paragraph (a).
  191         (4)(5) Each public school must have, for each
  192  prekindergarten class, at least one prekindergarten instructor
  193  who meets each requirement in s. 1002.55(3)(c) for a
  194  prekindergarten instructor of a private prekindergarten
  195  provider.
  196         (5)(6) Each prekindergarten instructor employed by a public
  197  school delivering the school-year prekindergarten program must
  198  be of good moral character, must be screened using the level 2
  199  screening standards in s. 435.04 before employment and
  200  rescreened at least once every 5 years, must be denied
  201  employment or terminated if required under s. 435.06, and must
  202  not be ineligible to teach in a public school because his or her
  203  educator certificate is suspended or revoked. This subsection
  204  does not supersede employment requirements for instructional
  205  personnel in public schools which are more stringent than the
  206  requirements of this subsection.
  207         (6)(7) A public school prekindergarten provider may assign
  208  a substitute instructor to temporarily replace a credentialed
  209  instructor if the credentialed instructor assigned to a
  210  prekindergarten class is absent, as long as the substitute
  211  instructor is of good moral character and has been screened
  212  before employment in accordance with level 2 background
  213  screening requirements in chapter 435. This subsection does not
  214  supersede employment requirements for instructional personnel in
  215  public schools which are more stringent than the requirements of
  216  this subsection. The Agency for Workforce Innovation shall adopt
  217  rules to implement this subsection which shall include required
  218  qualifications of substitute instructors and the circumstances
  219  and time limits for which a public school prekindergarten
  220  provider may assign a substitute instructor.
  221         (7)(8) Each prekindergarten class in a public school
  222  delivering the school-year prekindergarten program must be
  223  composed of at least 4 students but may not exceed 18 students.
  224  In order to protect the health and safety of students, each
  225  school must also provide appropriate adult supervision for
  226  students at all times and, for each prekindergarten class
  227  composed of 11 or more students, must have, in addition to a
  228  prekindergarten instructor who meets the requirements of s.
  229  1002.55(3)(c), at least one adult prekindergarten instructor who
  230  is not required to meet those requirements but who must meet
  231  each requirement of subsection (5) (6).
  232         (8)(9) Each public school delivering the school-year
  233  prekindergarten program must:
  234         (a) Register with the early learning coalition on forms
  235  prescribed by the Agency for Workforce Innovation; and
  236         (b) Deliver the Voluntary Prekindergarten Education Program
  237  in accordance with this part.
  238         Section 7. Subsections (3) and (4), paragraph (d) of
  239  subsection (6), and subsection (7) of section 1002.71, Florida
  240  Statutes, are amended to read:
  241         1002.71 Funding; financial and attendance reporting.—
  242         (3)(a) A separate The base student allocation per full-time
  243  equivalent student in the Voluntary Prekindergarten Education
  244  Program shall be provided in the General Appropriations Act for
  245  a school-year prekindergarten program and for a summer
  246  prekindergarten program. The base student allocation for a
  247  school-year program and shall be equal for each student,
  248  regardless of whether the student is enrolled in a school-year
  249  prekindergarten program delivered by a private prekindergarten
  250  provider or a public school. The base student allocation for, a
  251  summer prekindergarten program shall be equal for each student,
  252  regardless of whether the student is enrolled in a summer
  253  prekindergarten program delivered by a public school or private
  254  prekindergarten provider, or a school-year prekindergarten
  255  program delivered by a public school.
  256         (b) Each county's allocation per full-time equivalent
  257  student in the Voluntary Prekindergarten Education Program shall
  258  be calculated annually by multiplying the base student
  259  allocation provided in the General Appropriations Act by the
  260  county's district cost differential provided in s. 1011.62(2).
  261  Each private prekindergarten provider and public school shall be
  262  paid in accordance with the county's allocation per full-time
  263  equivalent student.
  264         (c) The initial allocation shall be based on estimated
  265  student enrollment in each coalition service area. The Agency
  266  for Workforce Innovation shall reallocate funds among the
  267  coalitions based on actual full-time equivalent student
  268  enrollment in each coalition service area.
  269         (d) For programs offered by school districts pursuant to s.
  270  1002.61 and beginning with the 2009 summer program, each
  271  district's funding shall be based on a full-time equivalent
  272  student enrollment that is evenly divisible by 12 10. If the
  273  result of dividing a district's full-time equivalent student
  274  enrollment by 12 10 is not a whole number, the district's
  275  enrollment calculation shall be adjusted by adding the minimum
  276  number of full-time equivalent students to produce a full-time
  277  equivalent student enrollment calculation that is evenly
  278  divisible by 12 10.
  279         (4) Notwithstanding s. 1002.53(3) and subsection (2):
  280         (a) A child who, for any of the prekindergarten programs
  281  listed in s. 1002.53(3), has not completed more than 10 percent
  282  of the hours authorized to be reported for funding under
  283  subsection (2) may withdraw from the program for good cause,
  284  reenroll in one of the programs, and be reported for funding
  285  purposes as a full-time equivalent student in the program for
  286  which the child is reenrolled. The total funding for a child who
  287  reenrolls in the same program shall not exceed one full-time
  288  equivalent student.
  289         (b) A child who has not substantially completed any of the
  290  prekindergarten programs listed in s. 1002.53(3) may withdraw
  291  from the program due to an extreme hardship that is beyond the
  292  child's or parent's control, reenroll in one of the summer
  293  programs, and be reported for funding purposes as a full-time
  294  equivalent student in the summer program for which the child is
  295  reenrolled.
  296  A child may reenroll only once in a prekindergarten program
  297  under this section. A child who reenrolls in a prekindergarten
  298  program under this subsection may not subsequently withdraw from
  299  the program and reenroll. The Agency for Workforce Innovation
  300  shall establish criteria specifying whether a good cause exists
  301  for a child to withdraw from a program under paragraph (a),
  302  whether a child has substantially completed a program under
  303  paragraph (b), and whether an extreme hardship exists which is
  304  beyond the child's or parent's control under paragraph (b).
  305         (6)
  306         (d) The Agency for Workforce Innovation shall adopt, for
  307  funding purposes, a uniform attendance policy for the Voluntary
  308  Prekindergarten Education Program. The attendance policy must
  309  apply statewide and apply equally to all private prekindergarten
  310  providers and public schools. The attendance policy must
  311  establish a minimum requirement for student attendance and
  312  include the following provisions:
  313         1. Beginning with the 2009-2010 fiscal year for school-year
  314  programs and the 2009 summer program, a student who meets the
  315  minimum requirement of 80 percent of the total number of hours
  316  for the program may be reported as a full-time equivalent
  317  student for funding purposes.
  318         2. A student who does not meet the minimum requirement may
  319  be reported only as a fractional part of a full-time equivalent
  320  student, reduced pro rata based on the student's attendance.
  321         3. A student who does not meet the minimum requirement may
  322  be reported as a full-time equivalent student if the student is
  323  absent for good cause in accordance with exceptions specified in
  324  the uniform attendance policy.
  325  The uniform attendance policy shall be used only for funding
  326  purposes and does not prohibit a private prekindergarten
  327  provider or public school from adopting and enforcing its
  328  attendance policy under paragraphs (a) and (c).
  329         (7) The Agency for Workforce Innovation shall require that
  330  administrative expenditures be kept to the minimum necessary for
  331  efficient and effective administration of the Voluntary
  332  Prekindergarten Education Program. Administrative policies and
  333  procedures shall be revised, to the maximum extent practicable,
  334  to incorporate the use of automation and electronic submission
  335  of forms, including those required for child eligibility and
  336  enrollment, provider and class registration, and monthly
  337  certification of attendance for payment. In addition, actions
  338  shall be taken to reduce paperwork, eliminate the duplication of
  339  reports, and eliminate other duplicative activities. Beginning
  340  with the 2008-2009 fiscal year, each early learning coalition
  341  may retain and expend no more than 4.85 5 percent of the funds
  342  paid by the coalition to private prekindergarten providers and
  343  public schools under paragraph (5)(b). Funds retained by an
  344  early learning coalition under this subsection may be used only
  345  for administering the Voluntary Prekindergarten Education
  346  Program and may not be used for the school readiness program or
  347  other programs.
  348         Section 8. Paragraphs (c) and (d) of subsection (2) of
  349  section 1002.73, Florida Statutes, are amended to read:
  350         1002.73 Department of Education; powers and duties;
  351  accountability requirements.—
  352         (2) The department shall adopt procedures for the
  353  department's:
  354         (c)Certification of school districts that are eligible to
  355  deliver the school-year prekindergarten program under s.
  356  1002.63.
  357         (c)(d) Administration of the statewide kindergarten
  358  screening and calculation of kindergarten readiness rates under
  359  s. 1002.69.
  360         Section 9. Paragraph (a) of subsection (2) of section
  361  1006.40, Florida Statutes, is amended to read:
  362         1006.40 Use of instructional materials allocation;
  363  instructional materials, library books, and reference books;
  364  repair of books.—
  365         (2)(a) Each district school board must purchase current
  366  instructional materials to provide each student with a textbook
  367  or other instructional materials as a major tool of instruction
  368  in core courses of the appropriate subject areas of mathematics,
  369  language arts, science, social studies, reading, and literature
  370  for kindergarten through grade 12. Such purchase must be made
  371  within the first 2 years after of the effective date of the
  372  adoption cycle; however, this requirement is waived for the
  373  adoption cycle occurring in the 2008-2009 academic year. Unless
  374  specifically provided for in the General Appropriations Act, the
  375  cost of instructional materials purchases required by this
  376  paragraph shall not exceed the amount of the district's
  377  allocation for instructional materials, pursuant to s. 1011.67,
  378  for the previous 2 years.
  379         Section 10. Section 1011.051, Florida Statutes, is created
  380  to read:
  381         1011.051Guidelines for general funds.—The district school
  382  board shall maintain an unreserved general fund balance that is
  383  sufficient to address normal contingencies.
  384         (1)If at any time the unreserved general fund in the
  385  district's approved operating budget is projected to fall during
  386  the current fiscal year below 3 percent of projected general
  387  fund revenues, the superintendent shall provide written
  388  notification to the district school board and the Commissioner
  389  of Education.
  390         (2)If the unreserved general fund in the district’s
  391  approved operating budget is projected to fall during the
  392  current fiscal year below 2 percent of projected general
  393  revenues, the superintendent shall provide written notification
  394  to the school district board and the Commissioner of Education.
  395  Within 14 days after receiving such notification, if the
  396  commissioner determines that the district does not have a plan
  397  that is reasonably anticipated to avoid a financial emergency as
  398  determined pursuant to 218.503, the commissioner shall appoint a
  399  financial emergency board that shall operate consistent with the
  400  requirements, powers, and duties specified in s. 218.503(3)(g).
  401         Section 11. Paragraph (d) of subsection (2) and subsection
  402  (4) of section 1011.71, Florida Statutes, as amended by chapters
  403  2007-328, 2008-2, 2008-142, and 2008-213, Laws of Florida, are
  404  amended to read:
  405         1011.71 District school tax.—
  406         (2) In addition to the maximum millage levy as provided in
  407  subsection (1), each school board may levy not more than 1.75
  408  mills against the taxable value for school purposes for district
  409  schools, including charter schools at the discretion of the
  410  school board, to fund:
  411         (d) The purchase, lease-purchase, or lease of new and
  412  replacement equipment, and enterprise resource software
  413  applications that are classified as capital assets in accordance
  414  with definitions of the Governmental Accounting Standards Board,
  415  have a useful life of at least 5 years, and are used to support
  416  district-wide administration or state-mandated reporting
  417  requirements.
  418         (4) A school district that has met the reduction
  419  requirements regarding class size for the 2008-2009 fiscal year
  420  pursuant to s. 1003.03 for K-12 students for whom the school
  421  district provides the educational facilities and governs
  422  operations and certifies to the Commissioner of Education that
  423  the district does not need all of its discretionary 1.75-mill
  424  capital improvement revenue for capital outlay purposes and all
  425  of the district's instructional space needs for the next 5 years
  426  can be met from capital outlay sources that the district
  427  reasonably expects to receive during the next 5 years from local
  428  revenues and from currently appropriated state facilities
  429  funding or from alternative scheduling or construction, leasing,
  430  rezoning, or technological methodologies that exhibit sound
  431  management may expend, subject to the provisions of s. 200.065,
  432  up to $65 per unweighted full-time equivalent student from the
  433  revenue generated by the 2008-2009 millage levy authorized by
  434  subsection (2) to fund, in addition to expenditures authorized
  435  in paragraphs (2)(a)-(j), 2008-2009 expenses for the following:
  436         (a) The purchase, lease-purchase, or lease of driver's
  437  education vehicles; motor vehicles used for the maintenance or
  438  operation of plants and equipment; security vehicles; or
  439  vehicles used in storing or distributing materials and
  440  equipment.
  441         (b) Payment of the cost of premiums for property and
  442  casualty insurance necessary to insure school district
  443  educational and ancillary plants. Operating revenues that are
  444  made available through the payment of property and casualty
  445  insurance premiums from revenues generated under this subsection
  446  may be expended only for nonrecurring operational expenditures
  447  of the school district.
  448         Section 12. The amendments made by this act to subsection
  449  (4) of section 1011.71, Florida Statutes, as carried forward by
  450  this act from chapters 2007-328, 2008-2, 2008-142, and 2008-213,
  451  Laws of Florida, shall expire July 1, 2009, and the text of that
  452  subsection shall revert to that in existence on the day before
  453  the effective date of chapter 2007-328, Laws of Florida, except
  454  that any amendments to such text enacted other than by this act
  455  and chapters 2007-328, 2008-2, 2008-142, and 2008-213, Laws of
  456  Florida, shall be preserved and continue to operate to the
  457  extent that the amendments are not dependent upon the portions
  458  of such text which expire pursuant to this section.
  459         Section 13. Paragraph (b) of subsection (6) of section
  460  1013.64, Florida Statutes, is amended to read:
  461         1013.64 Funds for comprehensive educational plant needs;
  462  construction cost maximums for school district capital
  463  projects.—Allocations from the Public Education Capital Outlay
  464  and Debt Service Trust Fund to the various boards for capital
  465  outlay projects shall be determined as follows:
  466         (6)
  467         (b)1. A district school board, including a district school
  468  board of an academic performance-based charter school district,
  469  must not use funds from the following sources: Public Education
  470  Capital Outlay and Debt Service Trust Fund; School District and
  471  Community College District Capital Outlay and Debt Service Trust
  472  Fund; Classrooms First Program funds provided in s. 1013.68;
  473  effort index grant funds provided in s. 1013.73; nonvoted 1.75
  474  mill 2-mill levy of ad valorem property taxes provided in s.
  475  1011.71(2); Classrooms for Kids Program funds provided in s.
  476  1013.735; District Effort Recognition Program funds provided in
  477  s. 1013.736; or High Growth District Capital Outlay Assistance
  478  Grant Program funds provided in s. 1013.738 for any new
  479  construction of educational plant space with a total cost per
  480  student station, including change orders, that equals more than:
  481         a. $17,952 for an elementary school,
  482         b. $19,386 for a middle school, or
  483         c. $25,181 for a high school,
  484  (January 2006) as adjusted annually to reflect increases or
  485  decreases in the Consumer Price Index.
  486         2. A district school board must not use funds from the
  487  Public Education Capital Outlay and Debt Service Trust Fund or
  488  the School District and Community College District Capital
  489  Outlay and Debt Service Trust Fund for any new construction of
  490  an ancillary plant that exceeds 70 percent of the average cost
  491  per square foot of new construction for all schools.
  492         Section 14. Merit awards for instructional personnel and
  493  school-based administrators selected for the Merit Award Program
  494  in 2008-2009 shall be paid in the 2009-2010 fiscal year only to
  495  the extent that funds are available and specifically
  496  appropriated in the 2009-2010 fiscal year.
  497         Section 15. If the Commissioner of Education determines
  498  that a school district acted in good faith, he or she may waive
  499  the equal-dollar reduction required in s. 1011.71(5), Florida
  500  Statutes, for expenditures for property and casualty insurance
  501  made between May 1 and December 31, 2007, and for the audit
  502  findings for the 2006-2007 fiscal year related to the purchase
  503  of software.
  504         Section 16. In order to implement Specific Appropriations
  505  2, 3, and 42 through 45 of the Special Appropriations Act for
  506  the 2008-2009 fiscal year, the calculations of the Florida
  507  Education Finance Program for the 2008-2009 fiscal year in the
  508  document entitled “Public School Funding – The Florida Education
  509  Finance Program,” dated January 8, 2009, and filed with the
  510  Secretary of the Senate are incorporated by reference for the
  511  purpose of displaying the calculations used by the Legislature,
  512  consistent with requirements of the Florida Statutes, in making
  513  appropriations and reductions in appropriations for the Florida
  514  Education Finance Program.
  515         Section 17. This act shall take effect February 1, 2009, or
  516  upon becoming a law, whichever occurs later; however, if this
  517  act becomes a law after February 1, 2009, the provisions of s.
  518  1002.71, Florida Statutes, as amended by this act, shall operate
  519  retroactively to February 1, 2009.