Slide 1 – Florida Education Finance Program (FEFP) Module
Transcript: Florida Education Finance Program (FEFP) Module.

Slide 2 – Materials to Have at Hand Before You Begin
Language:
•	Calculator
•	FEFP 2nd calculation
•	Print-out of this slideshow
Transcript: Thank you for joining us. Please have the following materials with you before you begin. A calculator to compute numbers for your own district or check our calculations as we go along. Two, the use of the FEFP 2nd calculation a complete run, and three, a print out of this slide show to make notes, write down any questions you have or thoughts. 

Slide 3 – 2014-15 FEFP
Language:
The figures presented in these slides are for the Florida Education Finance Program (FEFP) based on the 2nd Calculation.
Transcript: The figures presented in these slides are for the Florida Education Finance Program (FEFP) based on the 2nd Calculation.. 

Slide 4 – THE FLORIDA EDUCATION FINANCE PROGRAM (FEFP)
Language:
•	The FEFP was enacted by the 1973 Florida Legislature.
•	The FEFP established the following state policy on equalized funding:                                                        
“To guarantee to each student in the Florida public education system the availability of programs and services appropriate to his or her educational needs which are substantially equal to those available to any similar student notwithstanding geographic differences and varying local economic factors.”
-2014-15 Funding for Florida School Districts
Transcript: Prior to 1972, the minimum foundation program was in use from 1947 through 1972. The Florida Education Finance Act of 1973 established the FEFP. The FEFP set the following state policy on equalized funding – To guarantee to each student in the Florida public education system the availability of programs and services appropriate to his or her educational needs which are substantially equal to those available to any similar student notwithstanding geographic differences and varying local economic factors. 

Slide 5 – Key FEFP Features 
Language: 
Funding is based on individual students and the programs in which they are enrolled and participating. The FEFP formula recognizes, among school districts, varying:
•	Local property tax base;
•	Education program costs;
•	Costs of living; and
•	Costs for equivalent education programs due to sparsity and density of student populations.
Transcript: Let’s look at the key features of the FEFP. Financial support funding is based on individual students and the programs in which they are enrolled and participating. To equalize educational opportunities, the FEFP formula recognizes variances among school districts. These include: local property tax bases, education program costs, costs of living and costs for equivalent education programs due to sparsity and dispersity of student populations. 

Slide 6 – GENERAL FEFP CONCEPTS OF NOTE
Language:
•	The FEFP does not include funds for school construction. Funds are only for school district operations. 
•	The FEFP does not represent ALL of the funding that will support education operations.  Several state programs and services are funded separately from the FEFP. In addition, some federal funds are used to support education operations.
Transcript: When looking at the funding through the FEFP, please note: The FEFP does not include funds for school construction. These funds are only for school district operations. The FEFP does not represent all of the funding that will support education operations. Several state programs and services are funded separately from the FEFP. Additionally, some federal funds are used to support education operations, such as Title I and IDEA funding.

Slide 7 – Statewide K-12 Total Full-Time Equivalent (FTE) Student Enrollment 
Language:
*The FTE for years 2013-14 through 2014-15 are based on a revision to the methodology for calculating FTE.  All students are now limited to a total of 1.00 FTE  per student across all instructional delivery systems, except for FTE earned by Department of Juvenile Justice (DJJ) students beyond the 180-day school year. This has become known as the recalibration of FTE.
Transcript: The FEFP is in place for funding. But first, we need to look at our students. Between school years 1990-2000 and 2009-10 school year, growth and student enrollment grows over 300,000. School enrollments have continued to increase over the years due to Florida’s lower cost of living, year-round stable weather and a robust services industry. 

Slide 8 – FEFP ACRONYMS
Language:
•	FEFP is one of many acronyms we use to talk about funding in Florida. 
•	A few of the others include:  
•	FTE (Full-Time Equivalent Student)
•	DCD (District Cost Differential)
•	ESE (Exceptional Student Education)
•	RLE (Required Local Effort)
•	SAI (Supplemental Academic Instruction)
•	FDOE (Florida Department of Education)
Transcript: The FEFP has many acronyms. A few of them we’ll be talking about today include: FTE (Full-Time Equivalent Student; DCD (District Cost Differential); ESE (Exceptional Student Education); RLE (Required Local Effort); SAI (Supplemental Academic Instruction); and FDOE (Florida Department of Education). 

Slide 9 – CONCEPTUALLY, the FEFP formula is simple. 
Transcript: Conceptually, the FEFP formula is simple. Remember, funding is based on individual students and the programs in which they are enrolled and participating.

Slide 10 – 2014-15 FEFP Calculation 
Chart
Transcript: Let’s take a few minutes to review the FEFP calculation, and we’ll start with the shaded boxes below. 

Slide 11 – Full Time Equivalent Student
Section 1011.60(2), Florida Statutes, and rule 6A-1.045111, FAC
Language:
REQUIRES 180-DAY SCHOOL YEAR (or hourly equivalent).
The unweighted FTE is the basic driver of the formula.
•	720 hours of instructional time for Prekindergarten through Grade 3 students
o	180 days X 4 hours per day
•	900 hours of instructional time for Grades 4 through 12 students
o	180 days X 5 hours per day
A student may not earn more than one (1) FTE and only the class time in the regular 180-day session may be counted for FTE FUNDING PURPOSES (only exception: Department of Juvenile Justice)
Transcript: Remember, we need to keep our students in mind. The unweighted FTE is the basic driver of the FEFP formula. In what or how does the process start? Classroom time is broken up into grade level. 720 hours of instructional time is needed for pre-kindergarten through grade 3 students. And 900 hours is needed for grade 4 through grade 12 students. Please note: a student may not earn more than one FTE and only the class time in the regular 180-day session may be counted for FTE funding purposes. The only exception is by the Department of Juvenile Justice programs. 

Slide 12 – Unweighted Full-Time Equivalent Students (FTE)
Section 1011.61, Florida Statutes
Language:
The unweighted student enrollment projection is the number of students as a membership number.
Transcript: Unweighted full-time equivalent students or the unweighted student enrollment projection is the number of students as a membership number or another way to think about it, *unknown phrase.*

Slide 13 – Going From Unweighted (FTE) to Weighted (WFTE)
Language:
Unweighted (FTE) X Program Weights = WFTE (Cost Factors)
Transcript: Going from unweighted FTE to weighted FTE you’ll take your unweighted FTE and multiply it by the program weights, or cost factors, and equal the weighted FTE.

Slide 14 – Unweighted FTE Programs 
Language:
Prog#	Program Name
101 -	Basic, Grades K-3 
102 -	Basic, Grades 4-8 
103 -	Basic, Grades 9-12 
111 -	Basic, Grades K-3 with ESE Services  
112 -	Basic, Grades 4-8 with ESE Services  
113 -	Basic, Grades 9-12 with ESE Services 
130 -	ESOL
254 -	ESE, Level IV
255 -	ESE, Level V 
300 -	Career Education, Grades 9-12 (formerly vocational education)                   
Transcript: Educators have recognized that certain grade levels and special programs require more money to operate than others. On this page and slide, you’ll note the different program numbers on the left and then the program names on the right. 

Slide 15 – Program Weights Are Used to Recognize Varying Education Programs and Program Costs
Section 1011.62(1)(c), Florida Statutes
Language:
GROUP 1 includes three programs 
	•Basic, Grades K-3	1.126
	•Basic, Grades 4-8	1.000
	•Basic, Grades 9-12	1.004

GROUP 2 includes four programs
	•Exceptional Student Education (ESE)
Level IV		3.548
Level V		5.104
	•English for Speakers of Other Languages (ESOL)	1.147
	•Career Education,
Grades 9-12	1.004
Transcript: There are two category groups – or group 1 or group 2. Within the groups are various programs. For instance, in group 1, those are the basic programs. In group 2 there are exceptional student education programs or ESE, English for Speakers of Other Languages programs or ESOL, and Career Education. These factors are modified each year based on actual expenditures. These factors ensure that each program receives an equitable share of funds in relation to its relative cost per student.

Slide 16 – Program Weights 
(COST FACTORS)
Language:
Students who receive Exceptional Student Education (ESE) services but are not in ESE Level IV or V programs are reported as Basic Program students in the appropriate grade level.
Basic, Grades K-3 = 1.126  
Basic, Grades 4-8 = 1.000  
Basic, Grades 9-12 = 1.004  
Transcript: Program weights or cost factors. Students who receive Exceptional Student Education but are not in ESE Level IV or ESE level V programs are reported as Basic Program students in the appropriate grade level, or group 1. In basic grades k-3, the cost factors differ than basic grades 9-12. 

Slide 17 – Program Weights Cont.
(COST FACTORS)
Language:
PREKINDERGARTEN STUDENTS who receive ESE services but are not in ESE Level IV or V programs are reported as Basic Program students with ESE Services.
Basic, Grades K-3 w/ESE = 1.126
Transcript: Prekindergarten students who receive ESE services but are not in ESE Level IV or ESE level V programs are reported as Basic Program students with ESE Services.

Slide 18 – How a Student Becomes a Weighted FTE (WFTE)
Language:
An unweighted FTE accounts for the various segments of time of a student during the school day, whereas the weighted FTE accounts for the student by program participation during the school day.  
Example:
Transcript: Let’s look at an example. How does a student become a weighted FTE? An unweighted FTE accounts for the various segments of time of a student during the school day. Whereas the weighted FTE accounts for the student by program participation school during the day. For example: Student A, or Sally Smith, is a grade 3 basic student all day. She earns one FTE multiplied by the program weight of 1.126 equals a weighted FTE of 1.126. Student B, or John Jones, is also a grade 3 student, however, his day is broken up into half as basic – so his FTE grade 3 basic half day, or 0.500 FTE multiplied by the program weight 1.126 equals 0.563 weighted FTE; and the other half of his day is in ESOL, so you would take 0.500 FTE multiplied by the program weight of 1.147 will give you a weighted FTE of 0.574. Remember, each student other than DJJ students can equal no more than 1 FTE.

Slide 19 – How to Calculate Weighted FTE (WFTE)?
Chart
Transcript: A larger picture of how to calculate FTE into weighted FTE.

Slide 20 – WEIGHTED FTE CEILING (CAP) 
Section 1011.62(1)(d), Florida Statutes
Language:
•	Each district has a weighted FTE ceiling or cap that is applied to the weighted FTE for its Group 2 programs. 
•	This ceiling or cap is the appropriated FTE in Group 2 weighted FTE for the district.
•	Any FTE reported by the district that is over the Group 2 Cap is funded at a program weight of 1.000.
Transcript: The program group 2 has an enrollment celling cap that is established based by each district’s student and or program estimates. The estimates are reviewed and approved by a state enrollment estimating conference. Each district has a weighted FTE ceiling or cap that is applied to the weighted FTE for its group 2 programs. Any FTE reported by the district in excess or over their group 2 cap is funded at a basic program weight of 1.

Slide 21 – WFTE Students
Language:
The weighted student enrollment includes special add-ons for:
•	Isolated Schools Supplement;
•	Small District Exceptional Student Education (ESE) Supplement; and
•	Performance-based add-on FTE:
o	Advanced Placement (AP);
o	International Baccalaureate (IB);
o	Advanced International Certificate of Education (AICE);
o	Industry certified career and professional academy programs;
o	Early graduation credits.
Transcript: The weighted student enrollment includes special add-ons for small isolated school supplement for high schools with at least 28 students and no more than 100 students in grades 9-12 and are no closer than 28 miles to the nearest high school may qualify. This supplement is allocated to each eligible school that has attained an accountability report of C or better for its most recent grade. Additionally, any district that has qualified schools must levy the maximum discretionary operating millage in order to receive the supplement. Small District Exceptional Student Education Supplement has funding provided by the districts that have fewer than 10,000 students and fewer than 3 FTE students in ESL levels IV and V. The next category, or Performance-based add-on FTE are additional FTE earned if certain criteria are met. The program categories include: Advance Placement; International Baccalaureate; Advanced International Certificate of Education; Industry certified career and professional academy programs; and early graduation credits. The district receives increased funding for these programs and teachers are increased bonuses if they meet benchmarks.

Slide 22 – FTE: Back to the basics
Language:
FTE student projections are based on prior years’ activity and anticipated future changes.
Transcript: Each year every school district must provide student projections in December for the upcoming school year. FTE student projections are based on prior year activity and anticipated future changes.

Slide 23 – FTE: Back to the basics
Language:
FTE SURVEYS (counts) are conducted by school districts in July, October, February and June.
Transcript: This is a very, very important slide to remember. After student projections, another task is just as important to remember. FTE surveys, or counts, are conducted by each and all school districts in July, October, February and June. 

Slide 24 – FTE SURVEYS (counts) 
Language:
•	The four survey weeks are set by the Florida Department of Education pursuant to law.
•	The date certain for submitting the survey is always the Friday of the survey week.
•	FTE, by program, is reported based on each student’s course schedule.
•	Membership and Attendance Verification
o	Verify student membership during the survey week. 
o	Verify one (1) day of attendance during the survey week OR one (1) day during the previous six (6) scheduled school days (pre-survey week).
Transcript: The four survey weeks are set by the Florida Department of Education pursuant to law. The date certain for submitting the survey is always the Friday of the survey week. FTE, by program, is reported based on each student’s course schedule. Membership and attendance verification – it must verify student membership during survey week. It must be verified one day of attendance during the survey week or one day during the previous six scheduled school days. 

Slide 25 – FTE SURVEYS Cont. (counts) 
Language:
Pre-Survey Week
•	Verify one day of attendance during the survey week OR one day during the previous six scheduled school days.
Survey Week
•	FTE eligibility is determined based on each student’s course schedule.
•	Verifying student membership during the survey week.
*Remember: daily student attendance must be maintained by the district.
Transcript: The pre-survey week – to verify one day of attendance during the survey week or one day during the previous six scheduled school days. Survey week – FTE eligibility is determined based on each student’s course schedule. And we must verify student membership during the survey week.

Slide 26 – FEFP Surveys and Calculations
Language:
CALCULATIONS		WHEN CALCULATED				WHEN RECEIVED
1st		As adopted during Legislative Session		Receive in April/May(after session)
2nd		July –Upon receipt of certified Tax Roll		July –Upon receipt of certified Tax Roll
3rd		After October Survey & DOE confirmation	Receive in late December
4th		After February Survey & DOE confirmation	Receive in March/April
Final		After June Survey & DOE confirmation		Receive in October of new fiscal year
(will be received in next fiscal year)
Transcript: When looking at the FEFP surveys and calculations, it is easier to break it down into a schedule. The first calculation is adopted during the legislative session and the school districts receive it during the April/May timeframe or after session. The second calculation is calculated in July upon receipt of the certified tax roll. Districts also receive that information in July once the certified tax roll is complete. The third calculations is reviewed after the October survey and DOE confirmation. Schools receive this information in late December. The fourth calculation is completed after the February survey and DOE confirmation. School districts receive this information in March or April. And finally, the fifth and final calculation is received in the next fiscal year. It’s calculated after the June survey and DOE confirmation. It’s received in school districts in October of the new fiscal year.

Slide 27 – FEFP Surveys & Calculations Cont.
Language:
Finance Officers must remember that, included within their FEFP allocation, are amounts that may not be available to the district, if the district has:
•	Charter Schools
•	McKay Scholarships
•	Declining Enrollment
Transcript: Finance officers must, must, must remember that, included within their FEFP allocation, are amounts that may not be available to the district if the district has charter schools, McKay scholarships or declining enrollment. These dollars will either be budgeted as a flow through or a reduction. It’s very important to explain to your stakeholders and provide the details. 

Slide 28 – FEFP Surveys & Calculations Cont.
Language:
Districts must remember that, during the year, their allocations will change based on:
•	Enrollment Data (Statewide and District) - Affects Base Allocation and Some Categoricals (+/-)                                                 
•	Adjustments (+/-) for:
o	FEFP Auditor General Findings
o	Prior-Year Adjustments
o	Statewide Prorations
Transcript: Districts need to remember that during the year, their allocations will change based on A) enrollment data – statewide and the district – and it could affect the base allocation and some categoricals; B) adjustments for the FEFP auditor general findings, which could be from three years earlier, prior-year adjustments, any updates to FTE changes or corrections, and then statewide prorations, increased student enrollment, declines, or property tax issues.

Slide 29 – 2014-15 FEFP Calculation
Chart
Transcript: Let’s take a look at base allocation and DCD: the number of FTE students in each program is multiplied by the respective program cost factor to determine weighted FTE, which is then multiplied by the base student allocation and by district cost differential.

Slide 30 – Base Student Allocation (BSA) is determined annually by the Legislature in the General Appropriations Act
Section 1011.62(1)(b), Florida Statutes 
Language:
•	The Base Student Allocation (BSA) is $4,031.77.  
•	This represents an increase of $279.47 when compared to the previous year.
Transcript: The base student allocation is determined annually by the legislature in the General Appropriations Act and it’s a component in the calculation of base funding. This year, the base student allocation is $4,031.77 and represents an increase of $279.47 when compared to last year.

Slide 31 – Base Student Allocation (BSA) History
Graph
Transcript: This chart is a great picture or snapshot of the Florida Economy. If you’ll look at the 2001-02 school year, you’ll note the base student allocation changed twice. When you look at the 2007-08 school year, it changed three times. So you can see, the base student allocation may change many times during the year depending on the snapshot of the economy.

Slide 32 – District Cost Differential (DCD)
Section 1011.62(2), Florida Statutes
Language:
District Cost Differential, referred to as the DCD, is an adjustment that recognizes differences in the cost of living among Florida school districts.
Transcript: The District Cost Differential, referred to as the DCD, is an adjustment that recognizes differences in the cost of living among Florida school districts. It’s annually computed by adding each district’s Florida price level index for the most recent three years and dividing by the sum of three.

Slide 33 – The District Cost Differential Cont.
Language:
•	It is derived from the Florida Price Level Index (FPLI).
•	The FPLI represents the cost of hiring equally qualified personnel across school districts.
•	The FPLI is multiplied by an 80% factor, which serves to reflect approximately the percentage of district salary costs to total operating budget.
•	It is based on a 3-year rolling average of the FPLI.
Transcript: The district cost differential, again is derived from the Florida price level index. The Florida price level index represents the cost of hiring equally qualified personnel across school districts. The Florida price level index is multiplied by an 80 percent factor, which serves to reflect approximately the percentage of district salary and benefit costs to total operating budget. It is based on a 3-year rolling average. The three year average reduces the immediate impact on districts of sudden changes in the index. 

Slide 34 – The District Cost Differential Cont.
Language:
•	This calculation is based on extensive data on wages, occupational characteristics and local variations, the FPLI estimates the relative wage level needed to maintain a given standard of living for occupations comparable to those of school personnel across Florida counties.
•	Once the FPLI is calculated, the DCD is then computed, which produces a range from 0.9261 for Madison County to 1.0290 for Palm Beach County.
Transcript: Again, this calculation is based on extensive data on wages, occupational characteristics and local variations. The Florida price level index estimates the relative wage level needed to maintain a given standard of living for occupations comparable to those of school personnel across Florida counties. For instance, the DCD is computed in each district but you’ll see in Madison County, the number is 0.9261, and in Palm Beach County, its 1.0290.
Slide 35 – The District Cost Differential Cont.
Language:
Having an index below 1.0000 causes a sense of being treated unfairly.
Transcript: An ongoing issue districts are dealing with is that the DCD, or the district cost differential, when the index is below 1, it causes a sense of being treated unfairly.

Slide 36 – Base Funding
Section 1011.62, Florida Statutes
Language:
The product of the Weighted FTE
x the BSA
x the DCD
= Base Funding
Transcript: Base funding – the product of weighted Full Time Equivalent students multiplied by the base student allocation and the DCD with the weighted FTE will give you the base funding.

Slide 37 – 2014-15 FEFP Calculation
Chart
Transcript: Let’s continue rolling into the FEFP calculation. 

Slide 38 – Declining Enrollment Supplement
Section 1011.62(8), Florida Statutes
Language:
In those districts where there is a decline between prior-year and current-year student enrollment, 25% of the decline is funded at the prior-year’s base funding amount per FTE. 
Transcript: Declining enrollment – in those districts where there is decline between prior-year and current-year student enrollment, 25 percent of the decline is funded at the prior-year’s base funding per unweighted FTE. Please note: if an educational program transfers to an entity not under the authority of the school board, the factors change to 15 percent.

Slide 39 – Sparsity Supplement
Section 1011.62(7), Florida Statutes
Language:
The sparsity supplement recognizes the relatively higher cost of smaller districts due to sparse student populations.  
•	Eligibility is limited by proviso in the General Appropriations Act to school districts with 24,000 or fewer FTE students.
•	The index will be computed by dividing the total number of full-time students in all programs by the number of senior high schools, not to exceed three.
Transcript: The sparsity supplement recognizes the relatively higher cost of smaller districts due to sparse student populations. Eligibility is limited by proviso in the General Appropriations Act to school districts with participation of 24,000 or fewer FTE students. The index will be computed by dividing the total number of (FTE, full-time students) in all programs by the number of permanent senior high schools, not to exceed three. A statutory formula is used in which the variable factor is a sparsity index. If the sparsity supplement calculated for an eligible district is less than $100 per FTE, the district supplement will be increased to equal $100 per FTE.

Slide 40 – 0.748 Mill Discretionary Compression
General Appropriations Act
Language:
These dollars are provided to fund any difference between the amount generated by the 0.748 mill levy per FTE student and an amount equal to the state average ($406.56) multiplied by the district’s unweighted FTE student enrollment.
Transcript: These dollars are provided to fund any difference between the amount generated by the 0.748 mill levy per FTE student and an amount equal to the state average – or this year $406.56 – multiplied by the district’s unweighted FTE student enrollment. If your school district levies the full 0.748 mill levy and it generates less than the state average amount per unweighted FTE, the school district shall receive a discretionary millage compression supplement to bring them up to the state average. 

Slide 41 – Millage Compression Worksheet 
Language:
DISTRICT A
DeSoto	.748 and Yield Per FTE 								$219.45 
State Average Yield Per FTE	 						              $406.56        Compression Adjustment 								$187.11 
DISTRICT B
Bay .748 and Yield Per FTE 								$409.02 
State Average Yield Per FTE 								$406.56        Compression Adjustment - zero allocation 						$(2.46)
Transcript: Let’s look at an example. Under District A, if the school district of DeSoto County levies the .748 mills and the yield on that is only $219.45 and compare that to the state average, they will receive a compression adjustment of $187.11 per FTE. Whereas District B, or Bay County, if they levy the .748 mills, and they earn $409.02 per FTE, they are above the state average and they have a 0 allocation for the compression adjustment. 

Slide 42 – State-Funded Discretionary Contribution 
Sections 1002.32(9)(a) and 1002.37(3)(f), Florida Statutes
Language:
These dollars provide for a state-funded discretionary contribution.
•	Lab Schools and the Florida Virtual School (FLVS) are separate school districts for purposes of FEFP funding.
•	The funds for the lab schools and the FLVS are authorized in lieu of discretionary local tax revenue.
•	The Florida Virtual School funding is based on the maximum allowable per-student discretionary millage times 96% of the current year’s taxable value for school purposes. This amount is then multiplied by the prorated FTE of the Virtual School. 
Transcript: The state-funded discretionary contribution are those dollars provided for a state-funded discretionary contribution. Developmental research schools, or lab schools, and the Florida Virtual School are separate school districts for the purposes of FEFP funding. When you look at any of the FEFP calculation runs, these districts are numbered 68-75. They include: Washington special, FSU lab – Broward, FSU lab – Leon, UF lab school and virtual school. The funds for the lab schools and the Florida Virtual School are authorized in lieu of discretionary local tax revenue. The Florida Virtual School funding is based on the maximum allowable per-student discretionary millage times 96 percent of the current year’s taxable value for school purposes. This amount is then multiplied by the prorated FTE of the Virtual School.

Slide 43 – Safe Schools
General Appropriations Act
Language:
Provides for activities based on the following guidelines: 
•	A minimum allocation of $62,660 per district; 
•	Two-thirds (2/3) of the total amount is based on each district’s crime index published by FDLE (Florida Department of Law Enforcement); and 
•	One-third (1/3) is based on the district’s unweighted student enrollment.
Transcript: Safe schools – the safe schools allocation provides for activities based on the following guidelines: A minimum allocation of $62,660 per district – and this includes labs schools are allocated; from the remaining dollars, or 67 percent from the total amount is based on each district’s crime index published by the Florida Department of Law Enforcement; and the remaining 33 percent is based on the district’s share of total unweighted student enrollment. The activities to be used with these funds include: after school programs for middle school students; middle and high school programs for correction of specific discipline problems; conflict-resolution strategies; behavior-driven intervention programs, such as anger and aggression management; alternative school programs for educated youth; suicide prevention programs; bully prevention and intervention programs; school resource officers; and detection dogs.
Slide 44 – ESE Guaranteed Allocation
Section 1011.62(1)(e), Florida Statutes
Language:
•	Provides for education programs and services for exceptional students who are not in programs 254 and 255.
•	These exceptional students will also receive weighted FTE funding using the appropriate Basic Program weight for their grade level.
•	The ESE Guaranteed Allocation will not be recalculated during the school year.     
Transcript: This ESE Guaranteed allocation – this provides for education programs and services for exceptional students who are not in programs 254 or 255. This is for the students that are still in basic group 1. These exceptional students will also receive weighted FTE using the appropriate Basic Program weight for their grade level. Please note: the ESE guaranteed allocation will not be recalculated during the school year.

Slide 45 – Supplemental Academic Instruction (SAI)
Section 1011.62(1)(f), Florida Statutes
Language:
From these funds, $75 million, together with the funds provided in the reading allocation and other district funds, shall be used by districts with one or more of the 300 lowest performing elementary schools based on the statewide, standardized English Language Arts assessment to provide an additional hour of instruction beyond the normal school day (for each day of the school year).
Transcript: the SAI, or the Supplemental Academic Instruction allocation. From these funds, $75 million, together with the funds provided in the reading allocation and other district funds, shall be used by districts with one or more of the 300 lowest performing elementary schools based on the statewide, standardized English Language Arts assessment to provide an additional hour of instruction beyond the normal school day, for each day of the entire school year.

Slide 46 - Supplemental Academic Instruction Cont.
Section 1011.62(1)(f), Florida Statutes
Language:
•	The remaining dollars of the SAI will be used for supplemental instruction strategies, including, but not limited to, summer school, intensive English immersion instruction, afterschool instruction, modified curriculum, extended school year and other methods to improve student achievement.
•	The SAI allocation is not recalculated during the school year. 
Transcript: Once the intensive reading instruction has been met for the lowest performing elementary schools, the remaining dollars of the SAI will be used for supplemental instruction strategies, including, but not limited to, after school instruction programs, intensive English immersion instruction, instruction and modified curriculum, tutoring and mentoring. Also extended school year programs and or other methods to improve student achievement. Again, this allocation is not recalculated during the year. 

Slide 47 – Reading Allocation
Section 1011.62(9), Florida Statutes
Language:
•	The reading allocation is provided for a K-12 comprehensive, district-wide system of research-based reading instruction.  
•	Each district will receive a minimum amount, and the remaining portion will be allocated based on each district’s proportion of the total K-12 base funding.
Transcript: The reading allocation is provided for a K-12 comprehensive, district-wide system of research-based reading instruction. Each district will receive a minimum amount, and in this school year the allocation is 115,000, and the remaining portion will be allocated based on each district’s proportion of the total K-12 base funding. These dollars are to be used for providing an additional hour of intensive reading instruction beyond the normal school day, again for each day of the entire school year for those in the 300 lowest performing elementary schools. Please note: ESE centers are not included in the 300 lowest performance schools. This is also used for intensive reading instruction. 

Slide 48 – Reading Allocation Cont.
Section 1011.62(9), Florida Statutes
Language:
•	From these dollars at least $15,000,000 shall be used to provide an additional hour of intensive reading beyond the normal school day for the 300 lowest performing elementary schools.  
•	This allocation is not recalculated during the school year.
Transcript: Again, the reading allocation from these dollars at least $15,000,000 shall be used to provide an additional hour of intensive reading beyond the normal school day for those 300 lowest performing elementary schools. This allocation is not recalculated during the school year.

Slide 49 – DJJ Supplemental Allocation
Section 1011.62(10) and 1003.52(12), Florida Statutes
Language:
•	These funds are used to supplement other sources of funding for students in juvenile justice education programs.
•	The allocation is calculated as the WFTE in the juvenile justice education programs times both the state average class size reduction factor and the district’s cost differential.
Transcript: The Department of Juvenile Justice Supplemental allocation - these funds are used to supplement other sources of funding for students in juvenile justice education programs. Only 34 of the 67 school districts this year in the State of Florida received these dollars. The allocation is calculated as the weighted FTE in the juvenile justice education program times both the state average class size reduction factor and the district’s cost differential.

Slide 50 – Teachers Classroom Supply Assistance
Section 1012.71, Florida Statutes 
Language:
This allocation is provided to purchase classroom materials and supplies used in the instruction of students in pre-kindergarten through grade 12 of the public school system.
Transcript: The teachers classroom supply assistance money - This allocation is provided to purchase classroom materials and supplies used in the instruction of students in pre-kindergarten through grade 12 of the public school system. A certified teacher employed by a public school district or charter school who is employed on or before September 1 of each year and whose full time or job share responsibility is the classroom instruction of students in pre-k through grade 12 receive these dollars. This also includes full time media specialists and guidance counselors who are serving pre-k through grade 12 students. These dollars may not be used for equipment. In your district you need to take a snapshot of your full time or job share classroom teachers, guidance counselors and media specialists on September 1. And the dollars need to be distributed no later than September 30.  

Slide 51 – Transportation Fund Allocations
Section 1011.68, Florida Statutes
Language:
•	ESE Transportation Allocation: Weighted allocation factor for ESE riders is multiplied by the legislative ESE allocation.
•	Base Transportation Allocation: Remaining dollar allocation is based on the base allocation factor. 
Transcript: Transportation fund allocations are allocated to public school programs including charter schools for students in membership. Students with special transportation needs are in a higher rate of funding. The ESE transportation allocation is the weighted allocation factor for ESE riders is multiplied by the legislative ESE allocation. The base transportation allocation is the remaining dollar allocation based on that allocation factor. Indices are applied that modify the base funding amount to reward more efficient bus utilization, compensate for rural population density and adjust funding based on the cost of living. Please note: these dollars are not allocated to any lab school or virtual school.  

Slide 52 – Student Transportation
Section 1011.68, Florida Statutes
Language:
•	Eligibility for transportation services:
o	For students in membership in kindergarten through grade 12.
o	Students living 2 miles or more from the zoned school.
o	Students with disabilities requiring special transportation services or enrolled in the Teenage Parent Program are eligible for funding, regardless of distance to school.
o	Hazardous walking designation for K-6 students.
Transcript: The student transportation dollars are distributed to districts to ensure a safe and efficient transportation service. To be eligible for transportation services, students must be in membership in kindergarten through grade 12, living two or more miles from the zone school, for students with disabilities requiring special transportation services or enrolled in the Teenage Parent Program are all eligible for funding regardless of distance to the school, or additional funding is given for hazardous walking designations for k-6 students. 

 Slide 53 – Instructional Materials
Sections 1011.67 and 1006.40(1), Florida Statutes
Language:
•	The appropriation includes:
o	Instructional materials;
o	Library media materials;
o	Science lab materials;
o	Dual enrollment instructional materials; 
o	Digital instructional materials for students with disabilities; and 
o	From the appropriated funds, $165,000,000 is available to purchase instructional technology.
•	The growth allocation for the purchase of instructional materials for new students is $294.00 per FTE student
Transcript: The dollars used here are allocated for those students in membership in basic and special programs in grades k-12. Dollars are also shared with lab schools and Florida virtual school. The appropriation includes: instructional materials; library media materials; science lab materials; dual enrollment instructional materials; digital instructional materials for students with disabilities; and from the appropriated funds, $165,000,000 is available to purchase instructional technology. This money has a growth allocation for the purchase of instructional materials for new students, and that amount this year is $294 per FTE student.

Slide 54 – Virtual Education Contribution
Section 1011.62(11), Florida Statutes
Language:
The amount shall be the difference between the amount per FTE established in the General Appropriations Act for virtual education and the amount per FTE for each district and the Florida Virtual School.
Transcript: The Virtual Education Contribution – this is the amount that shall be the difference between the amount per FTE established in the General Appropriations Act for virtual education and the amount per FTE for each district and the Florida Virtual School.

Slide 55 – Digital Classrooms Allocation
Section 1011.62(12), Florida Statutes
Language:
•	Created to support school district and school efforts and strategies to improve outcomes related to student performance by integrating technology in classroom teaching and learning.
•	Funds allocated as follows: $250,000 minimum allocation per district and the balance allocated to districts based on each district’s share of FTE students.
•	Funds are released to districts with approved Digital Classrooms Plans as of October 1 each year. 
Transcript: The Digital Classrooms Allocation. This was created to support school district and school efforts and strategies to improve outcomes related to student performance by integrating technology in classroom teaching and learning. The minimum allocation per district is $250,000 and the balance allocated to districts based on each district’s share of FTE students. The funds are only released to districts with an approved Digital Classroom Plan as of October 1 of each year. The outcomes must be measurable and may be also unique to the needs of individual schools and school districts within the general parameters established by the Department of Education.

Slide 56 – Gross State and Local FEFP
Section 1011.62, Florida Statutes
Language:
The sum of all the FEFP components in the preceding slides is the Gross State and Local FEFP.
Transcript: Wow, you’re almost done! The sum of all the FEFP components in the preceding slides is the Gross State and Local FEFP.

Slide 57 – Required Local Effort (RLE) 
Section 1011.62, Florida Statutes
Language:
•	REQUIRED LOCAL EFFORT (RLE) is the amount that each school district provides annually to participate in the FEFP.
•	Annually, the Legislature prescribes the aggregate RLE for all school districts collectively as an item in the General Appropriations Act (GAA).
•	The millage rate is reduced for any district with ad valorem tax proceeds exceeding 90% of the district’s FEFP formula entitlement.
Transcript: In July, the Department of Revenue certifies to the Commissioner of Education its most recent estimate of the taxable value for school purposes in each school district. And the total for all school districts in the state for the current calendar year is based on the latest available data obtain from the local property appraiser. It’s a good idea to get to know and befriend the team at the property appraisers’ office. They can provide you lots of projections and detailed information for your use during the year. The required local effort is the amount that each school district provides annually to participate in the FEFP for grades K-12. Annually, the Legislature prescribes the aggregate RLE for all school districts collectively as an item in the General Appropriations Act. The millage rate is reduced for any district with an ad valorem tax proceeds exceeding 90% of the district’s FEFP formula entitlement.

Slide 58 – What is a mill?
Language:
A property tax levy of $1.00 per $1,000.00 of taxable property value.
Transcript: What is a mill? It’s a property tax levy of $1.00 per $1,000.00 of taxable property value.

Slide 59 – How are my taxes computed?
Language:
Assessed Value     						 			200,000 Homestead Exemption									-25,000 
Taxable Value										175,000 
Taxable Value 										175,000 Divided by 1,000									175 
x Millage Rate										7.353 
Property Taxes										$1,286.78 Remitted to School Board
Transcript: Let’s look at an example of how my taxes are computed. Let’s say a home has an assessed value of $200,000, less the homestead exemption of $25,000, my new taxable value is $175,000. I take my taxable value, divide it by a thousand, multiply it by the millage rate and that will give me the property taxes to be remitted to the school board or on behalf of the school board. In this case: $175,000 divided by 1,000 multiplied by the millage rate gives you $1,286.78.

Slide 60 – How are my taxes computed?
Language:
Second Homes
     AND
Businesses 
  Are NOT
Entitled to a Homestead Exemption.
Transcript: A reminder: please remember, second homes and businesses are not entitled to a homestead exemption.

Slide 61 – Let’s compare taxes from last year?
Language:
Current Year		Previous Year
Assessed Value 							200,000 		200,000 Homestead Exemption 						-25,000 		-25,000
Taxable Value 							175,000 		175,000 
Taxable Value 							175,000 		175,000 Divided by 1,000 						175			175
x Millage Rate 							7.353 			7.690 
Property Taxes 							$1,286.78 		$1,345.75 
Remitted to School Board Reduction of $58.97
								Reduction of $58.97
Transcript: As you’re preparing your information to give to the public, you may want to compare the prior year to the previous year when looking at rates. So in this slide, were looking at the current year and the previous year of the same example for the assessed value of the house at $200,000. And you can see at the bottom it’s a reduction from the previous year to the current year.

Slide 62 – Equity Within the FEFP State and Local Relationship
Chart:
Transcript: An example of equity within the FEFP and the state and local relationship. When you’re looking at the slide, the left side are examples of what’s considered a student rich in a property poor district. For example, Baker County: Baker County receives 85.5% of its funding from the state and locally, their local dollars are 14.5%. On the right side of the square, if we look at Sarasota County, Sarasota County receives 23.1% of state money and their local share is 76.9%. And this is an example of a property rich in a student poor district.  

Slide 63 – Net State FEFP
Section 1011.62, Florida Statutes
Language:
The Net State FEFP is the Gross State and Local FEFP less the Required Local Effort. 
Transcript: The Net State FEFP is the Gross State and Local FEFP less the Required Local Effort. 

Slide 64 – Discretionary Lottery/School Recognition
General Appropriations Act and Section 1008.36, Florida Statutes
Language:
•	These dollars go to the allocation for School Recognition awards, funded up to $100 per student.
•	Any remaining funds are allocated based on each district’s base funding.
o	Up to $5/FTE to School Advisory Council
Transcript: Discretionary lottery and school recognition. The Florida School Recognition Program provides monetary awards to schools that earn an “A” grade, improve at least one performance grade from the previous year. These dollars can be voted on to be used for non-recurring bonuses to the faculty and staff and for non-recurring expenditures for educational equipment or materials or for temporary personnel to assist the school in maintaining or improving student performance. The school staff and school advisory council, or SAC, must decide how to spend these funds. If an agreement cannot be made by February 1, the awards must be equally distributed to the classroom teachers of the current school year in that school, no one else. A few examples on how to spread out the bonus money could include bus drivers and bus attendants for that school, custodians, student attrition services employees, and possibly employees who retired the previous year but were teaching there when the school earned their grade. These dollars go to the allocation for the School Recognition awards, or funded up to $100 per student. Any remaining funds are allocated based on each district’s base funding, and up to $5 to go to the School Advisory Council. Please note: the dollars may not be used for capital improvements or for any projects that is longer than 1 year in duration. Also, to receive these dollars, school districts must have an approved school improvement plan. 

Slide 65 – Class Size Reduction Allocation
Sections 1003.03 and 1011.685, Florida Statutes
Article IX Section 1, Florida Constitution
Language:
Used to implement the class size reduction requirements of the Florida Constitution and related statutes.
Constitutional Class Size Maximums are:
GRADES               SIZE    
PK-3	=   18 per classroom
4-8	=   22 per classroom
9-12	=   25 per classroom
Transcript: The class size reduction allocation is based on the voter approved amendment to article IX, section 1 of the Florida Constitution. The class sizes must be met are: pre-k to grades 3, no more than 18 per classroom; in grades 4-8, no more than 22 per classroom; and in grades 9-12, no more than 25 students per classroom.  

Slide 66 – Class Size Reduction Allocation Cont.
Sections 1003.03(2), Florida Statutes
Language:
School District Implementation Options:
•	Dual enrollment
•	Florida Virtual School
•	Repeal policies requiring more than 24 credits for graduation
•	Adopt policies to allow graduation after passing the grade 10 FCAT and completing the necessary courses
•	Maximize use of instructional staff
Transcript: How do school districts implement the options to meet class size reduction? They can adopt policies to encourage students to take dual enrollment courses, to take courses through the Florida Virtual Program or other virtual instruction options, they can repeal policies requiring more than 24 credits for graduation, they can adopt policies to allow graduation after passing the grade 10 FCAT and completing the necessary courses, or they can maximize use of instructional staff by changing required teacher loads or scheduling of planning periods, they can deploy district employees that have professional certificates to the classroom, or they can also use adjunct educators. 

Slide 67 – Class Size Reduction Allocation Cont.
Section 1011.62(2), Florida Statutes
Language:
School District Implementation Options (continued):
•	Have joint-use facilities
•	Consider alternative methods of class scheduling
•	Redraw school attendance zones or boundaries
•	Operate schools beyond normal operating hours 
•	Use year-round schools and other nontraditional   calendars
•	Review and consider amending any collective bargaining contracts
•	Consider other approaches not prohibited by law
Transcript: Some more options including using joint-use facilities, using alternative methods of classroom scheduling such as block scheduling, redrawing school attendance zones or boundaries, operate schools beyond normal operating hours to even provide classes in the evening, using year-round schools and other nontraditional calendars, remember to review and consider amending any collective bargaining contracts, and to consider any and all approached not prohibited by law.

Slide 68 – Class Size Reduction (CSR) Compliance	
Language:
District-operated Schools of Choice
•	Charter School Requirements
•	Classroom compliance vs. school-wide average compliance
•	Compliance plans/appeals process
•	Reduction Amount (Penalty)
Transcript: Class size reduction compliance. For those schools that don’t meet class size, there could be options or reasons: a district could be an operated school of choice; the charter schools requirements are different – they’re on a school wide average; there’s classroom compliance versus school-wide average compliance as we just mentioned; in districts that don’t make class size must file a compliance plan during the appeals process. The compliance plan must be developed to provide that the school will be in full compliance by the next October student survey. The penalty, or reduction amount in penalty, provided by Florida Statutes which dictates the penalty formula calculation. 

Slide 69 – 2014-15 FEFP Calculation
Chart:
Transcript: Guess what? You’ve done it. The FEFP Calculation. We’ve just gone through each block and…

Slide 70 – End
Language:
You did it!
You have completed the FEFP Module!
Transcript: You did it! Thank you.