Florida Senate - 2023                        COMMITTEE AMENDMENT
       Bill No. CS for SB 1328
       
       
       
       
       
       
                                Ì316968^Î316968                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  04/20/2023           .                                
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       The Committee on Appropriations (Hutson) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Paragraph (c) of subsection (6) of section
    6  212.055, Florida Statutes, is amended to read:
    7         212.055 Discretionary sales surtaxes; legislative intent;
    8  authorization and use of proceeds.—It is the legislative intent
    9  that any authorization for imposition of a discretionary sales
   10  surtax shall be published in the Florida Statutes as a
   11  subsection of this section, irrespective of the duration of the
   12  levy. Each enactment shall specify the types of counties
   13  authorized to levy; the rate or rates which may be imposed; the
   14  maximum length of time the surtax may be imposed, if any; the
   15  procedure which must be followed to secure voter approval, if
   16  required; the purpose for which the proceeds may be expended;
   17  and such other requirements as the Legislature may provide.
   18  Taxable transactions and administrative procedures shall be as
   19  provided in s. 212.054.
   20         (6) SCHOOL CAPITAL OUTLAY SURTAX.—
   21         (c) The resolution providing for the imposition of the
   22  surtax must set forth a plan for use of the surtax proceeds for
   23  fixed capital expenditures or fixed capital costs associated
   24  with the construction, reconstruction, or improvement of school
   25  facilities and campuses which have a useful life expectancy of 5
   26  or more years, and any land acquisition, land improvement,
   27  design, and engineering costs related thereto, or any purchase,
   28  lease-purchase, lease, or maintenance of school buses, as
   29  defined in s. 1006.25, which have a life expectancy of 5 years
   30  or more. Additionally, the plan shall include the costs of
   31  retrofitting and providing for technology implementation,
   32  including hardware and software, for the various sites within
   33  the school district. Surtax revenues may be used to service bond
   34  indebtedness to finance projects authorized by this subsection,
   35  and any interest accrued thereto may be held in trust to finance
   36  such projects. Neither the proceeds of the surtax nor any
   37  interest accrued thereto shall be used for operational expenses.
   38  Surtax revenues shared with charter schools shall be shared
   39  based on their proportionate share of total school district
   40  capital outlay full-time equivalent enrollment projections as
   41  developed by the Education Estimating Conference pursuant to s.
   42  216.136 and shall be expended by the charter school in a manner
   43  consistent with the allowable uses set forth in s. 1013.62(4).
   44  All revenues and expenditures shall be accounted for in a
   45  charter school’s monthly or quarterly financial statement
   46  pursuant to s. 1002.33(9). The eligibility of a charter school
   47  to receive funds under this subsection shall be determined in
   48  accordance with s. 1013.62(1). If a school’s charter is not
   49  renewed or is terminated and the school is dissolved under the
   50  provisions of law under which the school was organized, any
   51  unencumbered funds received under this subsection shall revert
   52  to the sponsor.
   53         Section 2. Subsections (1) through (4) of section 1013.62,
   54  Florida Statutes, are amended to read:
   55         1013.62 Charter schools capital outlay funding.—
   56         (1) For the 2022-2023 fiscal year, charter school capital
   57  outlay funding shall consist of state funds appropriated in the
   58  2022-2023 General Appropriations Act. Beginning in fiscal year
   59  2023-2024, Charter school capital outlay funding shall consist
   60  of state funds when such funds are appropriated in the General
   61  Appropriations Act and revenue resulting from the discretionary
   62  millage authorized in s. 1011.71(2) if the amount of state funds
   63  appropriated for charter school capital outlay in any fiscal
   64  year is less than the average charter school capital outlay
   65  funds per unweighted full-time equivalent student for the 2018
   66  2019 fiscal year, multiplied by the estimated number of charter
   67  school students for the applicable fiscal year, and adjusted by
   68  changes in the Consumer Price Index issued by the United States
   69  Department of Labor from the previous fiscal year. Nothing in
   70  this subsection prohibits a school district from distributing to
   71  charter schools funds resulting from the discretionary millage
   72  authorized in s. 1011.71(2).
   73         (a) To be eligible to receive capital outlay funds, a
   74  charter school must:
   75         1.a. Have been in operation for 2 or more years;
   76         b. Be governed by a governing board established in the
   77  state for 2 or more years which operates both charter schools
   78  and conversion charter schools within the state;
   79         c. Be an expanded feeder chain of a charter school within
   80  the same school district that is currently receiving charter
   81  school capital outlay funds;
   82         d. Have been accredited by a regional accrediting
   83  association as defined by State Board of Education rule;
   84         e. Serve students in facilities that are provided by a
   85  business partner for a charter school-in-the-workplace pursuant
   86  to s. 1002.33(15)(b); or
   87         f. Be operated by a hope operator pursuant to s. 1002.333.
   88         2. Have an annual audit that does not reveal any of the
   89  financial emergency conditions provided in s. 218.503(1) for the
   90  most recent fiscal year for which such audit results are
   91  available.
   92         3. Have satisfactory student achievement based on state
   93  accountability standards applicable to the charter school.
   94         4. Have received final approval from its sponsor pursuant
   95  to s. 1002.33 for operation during that fiscal year.
   96         5. Serve students in facilities that are not provided by
   97  the charter school’s sponsor.
   98         6.Attest in writing to the department that if the charter
   99  school is nonrenewed or terminated, any unencumbered funds and
  100  all equipment and property purchased with public funds shall
  101  revert as prescribed in subsection (5).
  102         (b) A charter school is not eligible to receive capital
  103  outlay funds if:
  104         1. It was created by the conversion of a public school and
  105  operates in facilities provided by the charter school’s sponsor
  106  for a nominal fee, or at no charge, or if it is directly or
  107  indirectly operated by the school district;
  108         2.It is a developmental research (laboratory) school that
  109  receives state funding for capital improvement purposes pursuant
  110  to s. 1002.32(9)(e); or
  111         3.A member of the governing board, or his or her spouse,
  112  has an interest in or is an employee of the lessor, excluding
  113  charter schools operating pursuant to s. 1002.33(15).
  114         (2) The department shall use the following calculation
  115  methodology to allocate state funds appropriated in the General
  116  Appropriations Act to eligible charter schools:
  117         (a)Eligible charter schools shall be grouped into
  118  categories based on their student populations according to the
  119  following criteria:
  120         1.Seventy-five percent or greater who are eligible for
  121  free or reduced-price school meals under the National School
  122  Lunch Program or, for schools operating programs under the
  123  Community Eligibility Provision of the Healthy, Hunger-Free Kids
  124  Act of 2010, an equivalent percentage of the student population
  125  eligible for free and reduced-price meals as determined by
  126  applying the multiplier authorized under the National School
  127  Lunch Act, 42 U.S.C. s. 1759a(a)(1)(F)(vii), to the number of
  128  students reported for direct certification.
  129         2.Twenty-five percent or greater with disabilities as
  130  defined in state board rule and consistent with the requirements
  131  of the Individuals with Disabilities Education Act.
  132         (b) If an eligible charter school does not meet the
  133  criteria for either category under paragraph (a), its FTE shall
  134  be provided as the base amount of funding and shall be assigned
  135  a weight of 1.0. An eligible charter school that meets the
  136  criteria under subparagraph (a)1. or subparagraph (a)2. shall be
  137  provided an additional 25 percent above the base funding amount,
  138  and the total FTE shall be multiplied by a weight of 1.25. An
  139  eligible charter school that meets the criteria under both
  140  subparagraphs (a)1. and (a)2. shall be provided an additional 50
  141  percent above the base funding amount, and the FTE for that
  142  school shall be multiplied by a weight of 1.5.
  143         (a)(c)Divide the state appropriation for charter school
  144  capital outlay shall be divided by the total weighted FTE for
  145  all eligible charter schools to determine the base charter
  146  school per weighted FTE allocation amount. The base charter
  147  school per weighted FTE allocation amount shall be multiplied by
  148  the weighted FTE of each charter school to determine each
  149  charter school’s capital outlay allocation.
  150         (b)(d)The department shall calculate the eligible charter
  151  school funding allocations. Allocate funds shall be allocated
  152  using full-time equivalent membership from the second and third
  153  enrollment surveys and free and reduced-price school lunch data.
  154  The department shall recalculate the allocations periodically
  155  based on the receipt of revised information, on a schedule
  156  established by the Commissioner of Education.
  157         (c)(e) The department shall distribute capital outlay funds
  158  monthly, beginning in the first quarter of the fiscal year,
  159  based on one-twelfth of the amount the department reasonably
  160  expects the charter school to receive during that fiscal year.
  161  The commissioner shall adjust subsequent distributions as
  162  necessary to reflect each charter school’s recalculated
  163  allocation.
  164         (3) If the school board levies the discretionary millage
  165  authorized in s. 1011.71(2), and the state funds appropriated
  166  for charter school capital outlay in any fiscal year are less
  167  than the average charter school capital outlay funds per
  168  unweighted full-time equivalent student for the 2018-2019 fiscal
  169  year, multiplied by the estimated number of charter school
  170  students for the applicable fiscal year, and adjusted by changes
  171  in the Consumer Price Index issued by the United States
  172  Department of Labor from the previous fiscal year, the
  173  department shall use the following calculation methodology to
  174  determine the amount of revenue that a school district must
  175  distribute to each eligible charter school:
  176         (a) Reduce the total discretionary millage revenue by the
  177  school district’s annual debt service obligation incurred as of
  178  March 1, 2017, which has not been subsequently retired, and any
  179  amount of participation requirement pursuant to s.
  180  1013.64(2)(a)8. that is being satisfied by revenues raised by
  181  the discretionary millage.
  182         (b) Divide the school district’s adjusted discretionary
  183  millage revenue by the district’s total capital outlay full-time
  184  equivalent membership and the total number of unweighted full
  185  time equivalent students of each eligible charter school to
  186  determine a capital outlay allocation per full-time equivalent
  187  student.
  188         (c) Multiply the capital outlay allocation per full-time
  189  equivalent student by the total number of full-time equivalent
  190  students of each eligible charter school to determine the
  191  capital outlay allocation for each charter school.
  192         (d) If applicable, reduce the capital outlay allocation
  193  identified in paragraph (c) by the total amount of state funds
  194  allocated to each eligible charter school in subsection (2) to
  195  determine the maximum calculated capital outlay allocation. The
  196  amount of funds a school district shall distribute to charter
  197  schools must be as follows:
  198         1.For fiscal year 2023-2024, the amount is 20 percent of
  199  the amount calculated under this paragraph.
  200         2.For fiscal year 2024-2025, the amount is 40 percent of
  201  the amount calculated under this paragraph.
  202         3.For fiscal year 2025-2026, the amount is 60 percent of
  203  the amount calculated under this paragraph.
  204         4.For fiscal year 2026-2027, the amount is 80 percent of
  205  the amount calculated under this paragraph.
  206         5.For fiscal year 2027-2028, and each fiscal year
  207  thereafter, the amount is 100 percent of the amount calculated
  208  under this paragraph.
  209         (e) School districts shall distribute capital outlay funds
  210  to eligible charter schools no later than February 1 of each
  211  year, as required by this subsection, based on the amount of
  212  funds received by the district school board. School districts
  213  shall distribute any remaining capital outlay funds, as required
  214  by this subsection, upon the receipt of such funds until the
  215  total amount calculated pursuant to this subsection is
  216  distributed.
  217  
  218  By October 1 of each year, each school district shall certify to
  219  the department the amount of debt service and participation
  220  requirement that complies with the requirement of paragraph (a)
  221  and can be reduced from the total discretionary millage revenue.
  222  The Auditor General shall verify compliance with the
  223  requirements of paragraph (a) and s. 1011.71(2)(e) during
  224  scheduled operational audits of school districts.
  225         (4) A charter school’s governing body may use charter
  226  school capital outlay funds for the following purposes:
  227         (a) Purchase of real property.
  228         (b) Construction of school facilities.
  229         (c) Purchase, lease-purchase, or lease of permanent or
  230  relocatable school facilities.
  231         (d) Purchase of vehicles to transport students to and from
  232  the charter school.
  233         (e) Renovation, repair, and maintenance of school
  234  facilities that the charter school owns or is purchasing through
  235  a lease-purchase or long-term lease of 5 years or longer.
  236         (f) Payment of the cost of premiums for property and
  237  casualty insurance necessary to insure the school facilities.
  238         (g) Purchase, lease-purchase, or lease of driver’s
  239  education vehicles; motor vehicles used for the maintenance or
  240  operation of plants and equipment; security vehicles; or
  241  vehicles used in storing or distributing materials and
  242  equipment.
  243         (h) Purchase, lease-purchase, or lease of computer and
  244  device hardware and operating system software necessary for
  245  gaining access to or enhancing the use of electronic and digital
  246  instructional content and resources; and enterprise resource
  247  software applications that are classified as capital assets in
  248  accordance with definitions of the Governmental Accounting
  249  Standards Board, have a useful life of at least 5 years, and are
  250  used to support schoolwide administration or state-mandated
  251  reporting requirements. Enterprise resource software may be
  252  acquired by annual license fees, maintenance fees, or lease
  253  agreement.
  254         (i) Payment of the cost of the opening day collection for
  255  the library media center of a new school.
  256  
  257  Any purchase, lease-purchase, or lease must be at the appraised
  258  value. “Appraised value” is the fair market value to be
  259  determined by an independent Florida licensed and qualified
  260  appraiser selected by the governing board. Documentation of the
  261  appraised value must be provided upon request of the department.
  262  Conversion charter schools may use capital outlay funds received
  263  through the reduction in the administrative fee provided in s.
  264  1002.33(20) for renovation, repair, and maintenance of school
  265  facilities that are owned by the sponsor.
  266         Section 3. This act shall take effect July 1, 2023.
  267  
  268  ================= T I T L E  A M E N D M E N T ================
  269  And the title is amended as follows:
  270         Delete everything before the enacting clause
  271  and insert:
  272                        A bill to be entitled                      
  273         An act relating to charter school capital outlay
  274         funding; amending s. 212.055, F.S.; conforming
  275         provisions to changes made by the act; amending s.
  276         1013.62, F.S.; deleting obsolete language; making
  277         technical changes; revising charter school eligibility
  278         requirements; revising the calculation methodologies
  279         for the distribution of specified funds to eligible
  280         charter schools; providing school district
  281         requirements for the distribution of capital outlay
  282         funds to eligible charter schools; providing an
  283         effective date.